bluuebunny/crossref_metadata_2025_split huggingface dataset:
THE SYSTEMATIZATION OF METHODOLOGICAL TOOLS OF THE COST MANAGEMENT SYSTEM OF THE ENTERPRISE
Authors: Radionova Nataliia , Skrypnyk Margaryta , Matiukha Mykola , Sayun Alla , Bunda Olga 
Published: May 2022

The article presents the main components of the methodological tools, which made it possible to systematize it for effective cost management. The main purpose of the study is to improve the functioning of the cost management system of the enterprise by systematizing the tools depending on the methods of cost management.
The research of literary sources and scientific approaches to solving the problem of determining the effective methodological tools of the cost management system of the enterprise showed that this issue remains unresolved and requires systematization of tools interacting with the methods and elements of the cost management system, which will improve its efficiency of its operation.
The relevance of solving the scientific problem is that the optimal combination of methods and tools of cost management will increase the efficiency of the functional components of the cost management system, which affects the increasing the competitiveness of enterprise products on the basis of cost optimization.
The most common cost management methods are listed, including ABC-method, direct-costing, standard-costing, absorption-costing, CVP-analysis, target-costing, cost-killing, LCC-analysis, benchmarking, VCC-method, kaizen-costing. The substantiation of the proposed classification of cost management tools depending on the specified methods is proved.
In addition, it is proposed the grouping of cost management tools into general, which have a wide range of applications and specific, applied mainly in the process of cost management. Keeping such grouping, the interaction of tools and elements (functional components) of the cost management system of the enterprise is shown.
The results of the study may be of practical importance for managers of manufacturing enterprises from the standpoint of forming a cost management system
ОЦІНКА ЕФЕКТИВНОСТІ ФУНКЦІОНУВАННЯ ЛІЗИНГОВИХ КОМПАНІЙ УКРАЇНИ З ДОПОМОГОЮ DEA МОДЕЛЕЙ
Authors: Кишакевич Богдан , Вовк Юрій , Ворончак Іван , Мігулка Ольга 
Published: May 2022

У статті було запропоновано цілу низку орієнтованих на вхід DEA (data envelopment analysis) моделей із змінним VRS (variable returns to scale) та сталим CRS (constant returns to scale) ефектами масштабу для оцінювання ефективності функціонування українських лізингових компаній. На основі отриманих DEA моделей проведено також аналіз ефективність масштабу функціонування цих компаній. Оцінки ефективності на основі DEA методології було отримано з допомогою пакету Efficiency Measurement System (EMS). Аналіз показав, що оцінка ефективності функціонування лізингових компаній на основі DEA моделей є чутливою до вибору вхідних та вихідних змінних. У зв’язку із цим для отримання комплексної оцінки ефективності, нами було використано середнє значення відповідних значень технічної ефективності для різних наборів вхідних та вихідних змінних. У ролі вихідних змінних для різних DEA моделях було взято коефіцієнт поточної ліквідності, дебіторську заборгованість, сукупні активи та показники прибутковості, а саме, чистий дохід від реалізації продукції, чистий прибуток та інші операційні доходи. Вхідними змінними слугували сукупні активи, адміністративні витрати та інші операційні витрати, основні засоби та нематеріальні активи, собівартість реалізованої продукції та інші витрати. Було аргументовано, що орієнтовані на вхід DEA-моделі більше підходять для аналізу ефективності лізингового бізнесу, оскільки керівництво таких компаній має значно більше важелів контролю над вхідними ресурсами, такими як трудові ресурси, витрати, процентна політика, власний капітал тощо, ніж над вихідними (сукупна сума лізингових угод, дохід компанії тощо). Для отримання оцінок ефективності на підставі побудованих DEA моделей було сформовано статистичну вибірку на основі бухгалтерської та фінансової звітності вітчизняних лізингових компаній-учасників асоціації «Українське об'єднання лізингодавців» за 2019 та 2020 роки. Аналіз на основі отриманих DEA моделей показав, що незважаючи на високі темпи зростання обсягів лізингових операцій у другій половині 2020 року, лізингові компанії у 2019 році продемонстрували дещо вищу ефективність.
ЗАБЕЗПЕЧЕННЯ КОРПОРАТИВНОЇ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ У ТРАНСПОРТНИХ СИСТЕМАХ
Authors: Разумова Катерина , Кириленко Оксана , Новак Валентина , Гуріна Ганна , Зарубінська Ірина 
Published: May 2022

Обґрунтовано необхідність розроблення дієвого механізму забезпечення корпоративної соціальної відповідальності транспортної галузі України. Доведено, що реалізація принципів соціальної відповідальності в діяльності транспортних підприємств як на стратегічному, так і на операційному рівнях є однією з головних передумов забезпечення їхньої конкурентоспроможності на ринку транспортних послуг. Розроблено пропозиції щодо формування і впровадження організаційно-економічного механізму, який забезпечить можливість транспортним підприємствам адаптуватися до змін і чітко та оперативно реагувати на вплив зовнішнього середовища. В основу таких пропозицій, поряд із використанням прогресивних технологій транспортних перевезень, покладено системний підхід у діяльності транспортних систем країни. Науково обґрунтовано створення відділу корпоративної соціальної відповідальності транспорту.
Acceso a Recursos Genéticos en México
Authors: Aguilar-Navarro Carlos Omar 
Published: May 2022

México en materia legislativa ha enfrentado diversas tensiones en temas de biodiversidad, por lo que es necesario preguntar si ¿México puede proteger su biodiversidad con el marco regulatorio actual? Una respuesta suficiente para cubrir todas las áreas relevantes es difícil; sin embargo, limitar la pregunta a un contexto determinado como el tema de los recursos genéticos, puede ser un criterio o guía para evaluar si existen las condiciones favorables para la protección de la biodiversidad en México.
Actualmente México omite una ley para regular de forma específica el acceso y el uso de los recursos genéticos, así como la protección de los conocimientos tradicionales, siendo la única herramienta aislada el régimen de propiedad intelectual. En el 2018 se hizo un esfuerzo muy importante para que el Senado mexicano aprobara la Ley General de Biodiversidad para incorporar el Protocolo de Nagoya a la legislación; sin embargo, integrar un marco normativo con estas disposiciones de manera transversal para los tres niveles de gobierno no fue posible, y mucho menos fue posible fortalecer y actualizar las disposiciones de la Ley General de Vida Silvestre para conservar la biodiversidad en México.
La estrategia nacional en biodiversidad como instrumento de política pública carece de herramientas para ser utilizada en los programas sectoriales, así como un referente en los programas de planeación a nivel Estatal y Municipal como lo establece la Ley General de Vida Silvestre.
Previsão do ICMS nos estados da região Sudeste: utilização do modelo sazonal simples e Holt-Winter
Authors: Gonçalves Júnior Geraldo Afonso , Fehr Lara Cristina Francisco de Almeida , Rodrigues Raquel da Silva 
Published: May 2022

Como forma de aperfeiçoar as mazelas oriundas do Modelo de Gestão Burocrático, o Modelo Gerencial de Administração Pública incorporou à máquina estatal o Princípio da Eficiência e, com isso, práticas da iniciativa privada começaram a ser utilizadas pela administração pública. Uma dessas práticas foi o planejamento, que é apontado como ponto de partida para se obter eficiência (SILVA et al., 2013) e no qual, consiste em antecipar o futuro para se tomar as melhores decisões no presente. Na administração Pública, o planejamento e a previsão de receitas ganham importância, pois é a partir desta que são fixadas as despesas no setor público. Sendo assim, esse artigo teve como objetivo identificar, com base nos modelos de Séries Temporais, qual é o melhor para a previsão da a receita tributária do ICMS para os Estados da Região Sudeste (MG, SP, RJ e ES). Utilizou-se o lapso temporal correspondente ao período de 2010 a 2017 para as projeções, e o software IBM SPSS, versão para estudantes para sua análise. Foram apontados os modelos Aditivo de Holt-Winters para os Estados de MG, SP e RJ e o Modelo Sazonal Simples para o Estado do Espírito Santo. Desta maneira, identificou-se que as Séries Temporais podem apresentar um recurso para auxiliar a Administração Publica na previsão das receitas de ICMS para os Estados da Região Sudeste.
El estudio de la práctica reflexiva y la labor tutorial en el proceso de formación docente
Authors: Lizana-Verdugo Alexis , Burgos-García Antonio 
Published: May 2022

The accompaniment and tutoring of future teachers, together with the promotion and development of reflective skills, constitute essential elements to professionalize and improve the processes experienced in the academic training of a teacher in training. The aim of this article is to construct and validate a questionnaire aimed at discovering the perceptions of initial teacher training students regarding tutorial work and their orientation towards reflective practice. The procedure used allows knowing the psychometric properties of the instrument, through content validity tests (expert judgment and content validity index), construct validity (KMO, Bartlett's Sphericity Test, AFE and AFC) and reliability tests (Cronbach's Alpha, Two halves, Item-test correlation and Mann-Whitney U test). The sample is constituted by 60 students of Basic Education of the Catholic University of Maule, Chile. The results show that the theoretical dimensions established a priori (Personal Reflexivity, Reflective Practice and Reflection on Training), are statistically confirmed, but with a redistribution of some items. Finally, a valid and reliable instrument called "Questionnaire on the Tutorial Action oriented to Reflection in the Practicum" is obtained, which stands as a useful tool for the improvement of the processes experienced in the practicum propitiated by the role of the university tutor.
El acompañamiento y tutorización de los futuros docentes, junto a la promoción y el desarrollo de habilidades reflexivas, constituyen elementos esenciales para profesionalizar y mejorar los procesos vividos en la formación académica de un docente en formación. Este artículo tiene como objetivo construir y validar un cuestionario destinado a conocer las percepciones de los estudiantes de formación inicial docente respecto a la labor tutorial y su orientación a una práctica reflexiva. El procedimiento empleado permite conocer las propiedades psicométricas del instrumento, mediante pruebas de validez de contenido (Juicio de expertos e índice de validez de contenido), validez de constructo (KMO, Prueba de esfericidad de Bartlett, AFE y AFC) y pruebas de fiabilidad (Alpha de Cronbach, Dos mitades, Correlación ítem-test y prueba U de Mann-Whitney). La muestra está constituida por 60 estudiantes de Educación Básica de la Universidad Católica del Maule, Chile. Los resultados muestran que las dimensiones teóricas establecidas a priori (Reflexividad Personal, Práctica Reflexiva y Reflexión sobre su Formación), son confirmadas estadísticamente, y de forma significativa con la obtención de una redistribución de los ítems. Finalmente, se obtiene un instrumento válido y fiable denominado “Cuestionario sobre la Acción Tutorial orientada a la Reflexión en el Prácticum” que se alza como una herramienta útil para la mejora de los procesos vividos en el prácticum propiciados por el rol del tutor académico universitario.
The Art of Abduction
Authors: Douven Igor 
Published: May 2022

A novel defense of abduction, one of the main forms of nondeductive reasoning.
With this book, Igor Douven offers the first comprehensive defense of abduction, a form of nondeductive reasoning. Abductive reasoning, which is guided by explanatory considerations, has been under normative pressure since the advent of Bayesian approaches to rationality. Douven argues that, although it deviates from Bayesian tenets, abduction is nonetheless rational. Drawing on scientific results, in particular those from reasoning research, and using computer simulations, Douven addresses the main critiques of abduction. He shows that versions of abduction can perform better than the currently popular Bayesian approaches—and can even do the sort of heavy lifting that philosophers have hoped it would do.
Douven examines abduction in detail, comparing it to other modes of inference, explaining its historical roots, discussing various definitions of abduction given in the philosophical literature, and addressing the problem of underdetermination. He looks at reasoning research that investigates how judgments of explanation quality affect people's beliefs and especially their changes of belief. He considers the two main objections to abduction, the dynamic Dutch book argument, and the inaccuracy-minimization argument, and then gives abduction a positive grounding, using agent-based models to show the superiority of abduction in some contexts. Finally, he puts abduction to work in a well-known underdetermination argument, the argument for skepticism regarding the external world.
In vitro Inhibition of Dipeptidyl Peptidase-4 (DPP-4) and Arginase by a Dietary Supplement and Its Potential for Improving Quality of Life Factors in Adults
Authors: West Brett J. , Swartz Fernando 
Published: May 2022

Aim: Somatopause is the progressive and age-related decline of growth hormone (GH) production due to changes in hypothalamic-pituitary axis signaling and results in typical physiological changes associated with the aging process. The purpose of our study was to investigate the anti-aging potential of several botanical ingredients, including noni fruit juice, as well as a dietary supplement formulation.
Methodology: Dipeptidyl peptidase-4 (DPP-4) influences hypothalamic-pituitary axis signaling and reduces GH production and secretion. Since DPP-4 concentrations increase with age, we evaluated the ability of several botanical ingredients to inhibit DPP-4 activity in vitro. We subsequently formulated an anti-aging dietary supplement with this blend of botanical ingredients by adding amino acids (L-arginine, L-Lysine, citrulline and beta-alanine), gamma-aminobutyric acid (GABA), flax seed oil and several nutrients. The supplement was evaluated for anti-arginase activity in vitro, as the expression of this enzyme also increases with age. The dietary supplement was also consumed by three men and one woman, ages 56 to 62, with relevant but disparate medical histories. Following short-term ingestion of the supplement, these volunteers were interviewed to ascertain any changes in health status.
Results: We discovered that a blend of the botanical ingredients synergistically inhibited DPP-4 in vitro by up to approximately 99%. A concentration-dependent reduction in arginase activity was also observed for the anti-aging dietary supplement. Further, all volunteers reported positive improvements in at least one quality of life factor, which included more restful sleep, reduced musculoskeletal discomfort, increased energy, improved physical stamina and better skin quality.
Conclusion: These initial findings suggest that the anti-aging dietary supplement can mitigate declines in quality of life associated with aging by reducing DPP-4 and arginase activities, thereby supporting healthy GH production and endothelial nitric oxide production.
Development of Order Quantity Optimization Model for Growing Item Considering the Imperfect Quality and Incremental Discount in Three Echelon Supply Chain
Authors: Sitanggang Indah Valentinova , Rosyidi Cucuk Nur , Aisyati Azizah 
Published: May 2022

This research develops an optimization model for determining the order quantity for growing items by considering the imperfect quality and incremental discount by involving three supply chain members: farmers, processors, and retailers. The farmers are responsible for caring for the newborn items until they reach their ready-to-eat weight. The processors perform two roles, namely processing and screening. In the processing role, the processors process the grown items by a slaughtering and packaging process. Afterward, they inspected the processed items and categorized the items into good and poor quality. Finally, they shipped the end products to retailers. The retailers are responsible for selling good-quality items to the final consumers. This research considers two kinds of poor quality. First is the poor quality of growing items in terms of mortality rate. The second is the poor quality of final products on the processor side. The processed items with poor quality are then sold to the secondary market at lower prices in one batch at the end of the period. This model also considers the incremental discounts offered by vendors to farmers and retailers to consumers for specific amounts of purchases. The model's objective function is to maximize the total supply chain profit, with the number of orders quantity, cycle time, and the number of batches delivery set as the decision variables. The sensitivity analysis results show that the most sensitive parameter in the model is the probability that the live items survive throughout the growth period.
Finite‐time state‐feedback stabilization of high‐order stochastic nonlinear systems with an asymmetric output constraint
Authors: Gao Mengmeng , Zhao Junsheng , Zhuang Guangming , Sun Zongyao 
Published: May 2022

SummaryThis article focuses on finite‐time state‐feedback stabilization for high‐order stochastic nonlinear systems with an asymmetric output constraint. In the presence of the systems with uncertain control coefficients, a novel asymmetric barrier Lyapunov function is constructed to manipulate the output constraint for the systems. By adding a power integrator technique and sign function, this article designs a state‐feedback controller by recursive method for the high‐order stochastic nonlinear systems. While guaranteeing output constraint, the finite‐time state‐feedback stabilization is achieved for the proposed stochastic nonlinear systems. It is shown that the control problem under consideration is solvable. Finally, the efficiency of the control strategy is illustrated by a simulation example.
Distributed event‐triggered tracking consensus control for privacy preservation in multi‐agent systems with denial‐of‐service attacks
Authors: Gong Yuting , Xue Hong , Pan Yingnan , Cui Jingpeng 
Published: May 2022

SummaryThis article investigates the distributed tracking consensus control problem based on event‐triggered strategy for privacy preservation in nonlinear multi‐agent systems which suffer from denial‐of‐service (DoS) attacks. To address the insecurity of information exposure in the distributed control strategy, the method of privacy preservation for initial information is developed by relying on output maps as masks. Due to the existence of nonlinear dynamics, the neural networks are introduced to deal with unknown nonlinear functions. Then, an event‐triggered communication strategy based on the exponential time‐varying vector is provided to regulate the information transmission under the situation of DoS attacks. Subsequently, combining the proposed event‐triggered strategy, an asynchronous update control scheme is structured to reduce the effect of DoS attacks. It is demonstrated that the tracking consensus can be achieved by utilizing the Lyapunov function and the induction method. Finally, the feasibility of the proposed control method is demonstrated by a simulation example.
Flexible and Tough Superelastic Co–Cr Alloys for Biomedical Applications
Authors: Odaira Takumi , Xu Sheng , Hirata Kenji , Xu Xiao , Omori Toshihiro , Ueki Kosuke , Ueda Kyosuke , Narushima Takayuki , Nagasako Makoto , Harjo Stefanus , Kawasaki Takuro , Bodnárová Lucie , Sedlák Petr , Seiner Hanuš , Kainuma Ryosuke 
Published: May 2022

AbstractThe demand for biomaterials has been increasing along with the increase in the population of elderly people worldwide. The mechanical properties and high wear resistance of metallic biomaterials make them well‐suited for use as substitutes or as support for damaged hard tissues. However, unless these biomaterials also have a low Young's modulus similar to that of human bones, bone atrophy inevitably occurs. Because a low Young's modulus is typically associated with poor wear resistance, it is difficult to realize a low Young's modulus and high wear resistance simultaneously. Also, the superelastic property of shape‐memory alloys makes them suitable for biomedical applications, like vascular stents and guide wires. However, due to the low recoverable strain of conventional biocompatible shape‐memory alloys, the demand for a new alloy system is high. The novel body‐centered‐cubic cobalt–chromium‐based alloys in this work provide a solution to both of these problems. The Young's modulus of <001>‐oriented single‐crystal cobalt–chromium‐based alloys is 10–30 GPa, which is similar to that of human bone, and they also demonstrate high wear and corrosion resistance. They also exhibit superelasticity with a huge recoverable strain up to 17.0%. For these reasons, the novel cobalt–chromium‐based alloys can be promising candidates for biomedical applications.
Electro‐/Photo‐Thermal Promoted Anti‐Icing Materials: A New Strategy Combined with Passive Anti‐Icing and Active De‐Icing
Authors: He Zhiwei , Xie Hangming , Jamil Muhammad Imran , Li Tong , Zhang Qinghua 
Published: May 2022

AbstractIce accretion on exposed surfaces is unavoidable as time elapses and temperature lowers sufficiently in nature, causing detrimental impacts on the normal performance of devices and facilities. To mitigate icing problems, both active de‐icing and passive anti‐icing materials (AIM) have been utilized. Traditional active anti‐icing methods suffer from energy consumption, low efficiency and high cost, while passive AIM meet the challenges of improving mechanical durability and maintaining low ice adhesion strength during icing/de‐icing cycles. Recently, new AIM are rationally designed by the combination of passive anti‐icing and active de‐icing, exhibiting efficient, reliable and energy‐saving properties. The conceptual idea is that passive AIM only need to reach a certain value of ice adhesion strength (i.e., τice<100 kPa) instead of achieving lowest ice adhesion strength, and simultaneously combine with active de‐icing techniques (i.e., electro‐thermal and photo‐thermal stimulus) to realize ideal all‐weather anti‐icing/de‐icing. In this review paper, the authors provide a brief introduction to passive AIM, and mainly focus on recent advances in the electro‐/photo‐thermal promoted AIM in terms of anti‐icing/de‐icing mechanisms, challenges and perspectives. The new conceptual anti‐icing/de‐icing strategy will inspire the rational design of the state‐of‐the‐art AIM in future and provides practical solutions to mitigate outdoor anti‐icing/de‐icing problems in daily lives.