bluuebunny/crossref_metadata_2025_split huggingface dataset:
A methodological approach to developing and validating IFRS 9 -LGD parameters
Authors: Achim Luminita-Georgiana , Mitoi Elena , Turlea Ioan-Codrut 
Published: January 2022

AbstractSince the introduction of the advanced internal rating based approach through the Basel framework, financial institutions and regulators have been dealing with the increased complexity of Loss Given Default models. The development and validation of the parameters has become more formalized and standardized as more prescriptive regulations and guidelines have been published by the European Parliament, European Central Bank and European Banking Authority. Furthermore, following the introduction of IFRS 9 in January 2018 even more emphasis is put on the development and validation as the standard poses new challenges to the way models are designed, developed, validated and increased complexity through the introduction of the lifetime and forward-looking adjustments. This paper address the challenges faced by banks and regulators when assessing and validation the IFRS 9 - Loss Given Default parameters and framework. Moreover, it describes a non-exhaustive list of tests that can be performed to establishing the accuracy, discrimination power and stability of the Loss Given Default outputs. It is important that the framework built around the modeling, development and validation process allows models to be easily integrated in the management framework in a flexible manner that can facilitate any changes that must be brought to the models. Hence, this paper outlines a non-exhaustive list of quantitative validation tests considered would satisfy the requirements of the IFRS 9 standard.
The incidence of earnings management on audit quality
Authors: Tache Marta 
Published: January 2022

Abstract
The purpose of this article is to analyse the impact of earnings management on audit quality, taking into consideration the transparency of financial reporting under IFRS (International Financial Reporting Standards). The global reporting has undergone important changes in the last decade of time. IFRS represents a revolution concerning the accounting principles and these standards were created to aid the investors and the auditors with the globalisation. Although there is a replete foundation of rules, the high degree of competition has decreased the accuracy of financial reporting through different ways and consequently the level of audit quality. Earnings management has the root in the incentives for management taking into consideration the linkage between the values of entities, the reported earnings figures and the measure of discretionary (abnormal) accruals. The main purpose of the research is represented by the investigation of accuracy of financial reporting concerning the linkage between earnings management and audit quality. The in-depth acquaintance of these elements highlights the actual circumstances of institutional context related to IFRS and ISA framework. In the present survey, a sample of 14 countries, during 2010-2019 was analysed. The study involves a quantitative model based on Jones model in order to verify the incidence of earnings management on audit quality. The results attest that the positive relationship between earnings management and audit quality is highly influenced by the accuracy of financial reporting under IFRS. At the same time, the present paper argues a continuous improvement of the financial reporting under audit inspections by Public Interest Oversight Board (PIOBs).
GDPR impact on the Romanian health clinics
Authors: Costina Loredana , Corobană Adrian 
Published: January 2022

Abstract
The General Data Protection Regulation (GDPR) - Regulation (EU) 2016/679 came into effect on the 25 of May 2018 and changed the way both companies and consumers look at the importance of personal data. While the Regulation aimed to offer better protection of personal data, it also posed many challenges for the companies processing such data. A special category of personal data are the health data, considered sensitive data under the GDPR and subject to special conditions regarding the processing. Therefore, one of the main industries that was highly impacted by GDPR was the healthcare industry. The challenges that the industry faces, especially private small health clinics, are unique among the private companies. Starting from the legal provisions that the healthcare industry must comply to under GDPR, the article analysis the main mistakes that heal clinics make, the causes of such mistakes and the main challenges faced by health clinics, with the aim of offering possible solutions for a better application of the GDPR principles in the activity of health clinics for the benefit of both the healthcare industry and the patient.
New methods and devices to improve The complex human being functioning
Authors: Mândrea Lucian , Curta Ioan , Bădilă Dumitru , Velcea Marian 
Published: January 2022

Abstract
The research presents in the first part of the article the proof that humans can change in principle the state of each main energy center. This means self-control. It means otherwise that you can succeed in their alignment. And if you have a very good alignment of the energy centers, you have a very good balance of your body. This means also fewer chances to become ill and also good possibilities to live with a good psychic state. The measurements were realized using a Bio Well device connected to a laptop. Different images presented offer a clear justification of the significant displacement of the fourth energy center of the human being. The second part of the article reveals how the Romanian invention called the therapeutically device with polarized light, can improve a person’s state. The third set of measurements presented in this article was made using another Romanian invention rewarded with six gold medals, one of them in Geneva, and not only receiving other awards, the Bio-Chips Doctor Tech. In this case four chips were placed on a car wheel. The general state of the person was evaluated again by means of a Bio Well device. All the three types of the measurements are very original. The general purpose of the article is to show that we can do more in different ways for us and also for others in order to improve the health, the level of energy and the level of performance for every interested person.
Book review: Kravchenko S. A. “Sociology of Digitalisation: university textbook”
Authors: Meshcheryakova N. N. , Vasilenko L. A. 
Published: January 2022

The review of a new book written by a leading Russian sociologist-theorist Sergey A. Kravchenko is presented. The book analyses the social implications and prospects of the digitalisation. The objectivity of this process leading to the complication of society, its dehumanisation and the emergence of new previously unseen risks, is noted. Scientific and technological innovations reduce the share of traditional risks, natural and technological, but increase the share of institutional risks. Sergey A. Kravchenko calls this new reality the socio-digital-natural reality, in which, primarily in social networks, both human actors and non-human (digital) actors, sociotechnical and techno-social hybrids operate. The author of the book being reviewed concludes that there is a need for a humanistic digital turn, a change in approaches and focus of modern scientific knowledge, which should be integrated and multidisciplinary, based on the social and natural sciences integration, aimed at the analysis of disequilibrium systems in which disequilibrium, turbulence do not exclude the tendencies towards organisation and self-organisation.The peer-reviewed work is an educational publication and it is aimed at developing students’ ability to think critically about the consequences of digitalisation and make balanced managerial decisions. It introduces students to the most modern and advanced sociological theories and concepts.
Comparison of prepandemic and postpandemic students’ attitude to the electronic learning at universities with foreign language acquisition in mind
Authors: Zubareva E. V. , Tuchkova I. G. 
Published: January 2022

The article is devoted to the issues and problems connected with e-teaching of foreign languages for students in higher school. The results of pre- and post-pandemic surveys after two lockdowns which universities of the Russian Federation suffered from during 2019/2020 and 2020/2021academic years have been compared. The comparative analysis of pre- and post-pandemic students’ attitude to e-learning at the university on the whole and to foreign languages e-learning in particular has been weighed. The authors assessed students’ reaction to possible transition to e-learning, following gradual adaptation to new conditions during lockdown and the role of information technologies in e-learning. Aiming at fundamental analysis of distant learning the authors conducted students’ opinion surveys of the State University of Management on the issues of risks, disadvantages, convenience and advantages of the electronic and blended learning generally and on the issues of foreign language acquisition particularly. Besides, the attainments and skills that the students acquired during the periods of e-learning and which are, in students’ opinion, an essential part of their professional acquirements, have been studied.The article presents the results of postpandemic opinion survey, shows the main problems and advantages of electronic learning, reveals the types of foreign language activities, most recommendable for e-learning, makes conclusions about the advantages of the electronic and blended learning for foreign language acquisition in modern conditions. The conclusions about the necessity of the individual approach to each student even during e-learning have been made.
TOURIST CLUSTER OF THE MIDDLE URALS «MOUNTAIN WHITE»: DESIGN ESSENCE AND GEOGRAPH'S RECOMMENDATIONS
Authors: Григорович Михаил Александрович 
Published: January 2022

Представлен проект туристского кластера пригородного типа, определены основные элементы кластера. Предложена авторская методика оценки транспортной доступности кластера, дана рекомендация для расширения состава кластера.
A project of a tourist cluster of a suburban type is presented, the main elements of the cluster are identified. The author's methodology for assessing the transport accessibility of a cluster is proposed, and a recommendation is given for expanding the composition of the cluster.
Students' Familiarity with Metaphorical Collocations of time: A Preliminary Investigation
Authors: Oktavianti Ikmi Nur 
Published: January 2022

The present study attempted to investigate EFL students' familiarity with collocations of time (i.e., verb + time and time + noun) in the English language. As many as 42 students were enrolled in this study as participants in which 23 participants were fifth-semester students and 19 were seventh-semester students. To collect the data, the questionnaire was designed and developed based on corpus search results in terms of the verb collocations (verb + time) and noun collocates (time + noun). The data were collected by distributing questionnaires confirming their familiarity with some setlists of time collocations. The results showed that most students are already familiar with many time collocations, either verb + time or time + noun combinations. However, some high-frequency collocations were less familiar among EFL learners. This result should be considered by introducing more intensively learners to English collocations, especially collocations of time.
The Relationship Between Emotional Intelligence And Student Achievement In Social Studies Subject Class IX SMP Negeri 10 Samarinda Academic Year 2021/2022
Authors: Wahyuni Wahyuni , Subagio Nasib , Sutrisno Sutrisno 
Published: January 2022

The purpose of this study was to determine the level of emotional intelligence and the level of student achievement, as well as to determine whether there is a significant relationship between emotional intelligence and student achievement in social studies subject class IX SMP Negeri 10 Samarinda in the academic year 2021/2022. Sampling in this study used a probability sampling technique with proportional random, namely 78 students from 326 students of class IX SMP Negeri 10 Samarinda. The type of research used is quantitative research with a correlational approach. In an effort to collect data (research instruments), the author uses a Likert scale, namely the emotional intelligence scale which refers to the 5 (five) elements of emotional intelligence and documentation of student report cards to determine the value of learning achievement. Testing the validity of items and elements on the emotional intelligence scale was carried out by expert validation. To find the correlation between the two research variables, Pearson's Poduct Moment correlation was used and the analysis used the computer-assisted SPSS 23 for Windows program. Based on the results of the study, it showed that there was a significant relationship between emotional intelligence and student achievement in class IX of SMP Negeri 10 Samarinda. From the results of the calculation analysis, the value of sig = 0.000 and rcount = 0.407 means that the value of sig 0.000 < 0.05 and rcount is consulted with the rtable of product moment known to be at a significant level of 5% = 0.222, which means the value of rcount = 0.407 > rtable = 0.222. Thus the null hypothesis (Ho) is rejected and the alternative hypothesis (Ha) is accepted.
PRESTASI BELAJAR ILMU PENGETAHUAN SOSIAL SISWA SEKOLAH MENENGAH PERTAMA DITINJAU DARI MINAT DAN MOTIVASI
Authors: Yuwono Purwanto Yugo 
Published: January 2022

<p><strong><em>Abstract: </em></strong><em>This study aims to analyze and test the truth of the hypothesis regarding the effect of student interest and motivation on learning achievement.</em><em> </em><em>From the hypothesis testing, the results show that: (1) There is a significant influence on student interest and motivation to study together on learning achievement., (2) There is a significant influence on student interest in learning achievement, (3) There is a significant influence on motivation</em><em> </em><em>student learning on learning achievement.<strong></strong></em></p><p><strong><em>Keywords</em></strong><em>: Interests, Motivation, Learning Achievement</em><em></em></p><p> </p>
Influence of emulgator nature on dispersity and stability of artificial polymer suspensions based on polycarbonate and polymethyl methacrylate
Authors: Stuzhuk A. N. , Shkolnikov A. V. , Gorbatov P. S. , Gritskova I. A. 
Published: January 2022

Objectives. To create stable artificial polymer suspensions with a positive charge of particles based on polycarbonate and polymethyl methacrylate using cationic surfactants and organosilicon surfactants.Methods. The size of droplets and polymer suspension particles was determined by photon correlation spectroscopy (dynamic light scattering) using a Zetasizer NanoZS laser particle analyzer (Malvern, UK).Results. Domestic cationic surfactants Katamin-AB and Azol-129 were found to be capable of producing stable artificial polycarbonate and polymethyl methacrylate suspensions. Based on the polymer, the optimal surfactant concentration was 6 wt %. The effect of polymer concentration in solution on the stability and particle size of final polymer suspensions was shown. It was determined that the polymer concentration in the solution should not exceed 10%. When obtaining a highly dispersed suspension during dispersion, a higher concentration causes an increase in the viscosity of emulsions. As a result of a synergistic effect formation, we used mixtures of cationic surfactants (Katamin-AB/Azol-138 and Azol-129/Azol-138) to enhance the stability of the final polymer suspensions. The optimal surfactant ratio was 9:1. The total concentration of the mixture is 10 wt %, based on the polymer. Polymer suspensions were stabilized with each of 2:1 mixtures of cationic surfactants Katamin-AB and Azol-129 withan organosilicon surfactant U-851. The total mixture concentration was 9 wt %, based on the polymer.Conclusions. New methods of producing artificial polycarbonate and polymethyl methacrylate suspensions in the presence of domestically produced cationic surfactants, as well cationicorganosilicon surfactants mixtures, were proposed. The colloidal-chemical properties of the obtained polymer suspensions were considered. It was found that using a 2:1 mixture of cationic and organosilicon surfactants produces polymer suspensions that are stable during production and storage.
Heterophase synthesis of ferrite cobalt Elena E. Nikishina
Authors: Nikishina E. E. 
Published: January 2022

Objectives. The study aimed to develop new methods for the synthesis of cobalt ferrite (CoFe2O4), which is a precursor for the synthesis of CoFe2O4-based functional materials, as well as to study the physicochemical properties of the obtained phases.Methods. Two methods were used for the synthesis of CoFe2O4: (1) heterophase interaction of hydrated iron oxide with cobalt(II, III) oxide and (2) heterophase interaction of hydrated iron oxide with an aqueous solution of cobalt(II) sulfate (CCo = 0.147 mol/L, solid/liquid = 1:43). In both cases, the precursor was hydrated iron oxide (Fe2O3, 84.4 wt %), which was obtained by the heterophase interaction of iron(III) chloride with a concentrated ammonia solution (6.0–9.5 mol/L). The resulting intermediate products were subjected to thermal treatment at 750 °C (synthesis 1) and at 900 °C (synthesis 2) for 10–30 h in increments of 10 h. The synthesized phases and products of their thermolysis were studied by differential thermal analysis and differential thermogravimetry (DTA–DTG), X-ray diffraction analysis (XRDA), and granulometry.Results. The hydrated iron oxide sample remained amorphous even up to the crystallization temperature of 445 °C, which corresponds to the exothermic effect on the DTA curve. Further heating led to the α-modification of iron(III) oxide of the hexagonal system (a = b = 5.037 ± 0.002 Å; c = 13.74 ± 0.01 Å), which has an average particle size of 1.1 μm. XRDA results showed that a synthesis temperature of 750 °C (synthesis 1) and a heat treatment duration of 30 h were sufficient for the formation of a single-phase cobalt ferrite (a = 8.388 ± 0.002 Å) with an average particle diameter of 1.9 μm. For synthesis 2, a higher temperature of 900 °C was used because sample weight loss (about 12.5%) was observed in the temperature range of 720–810 °C based on the DTA results, which was due to the removal of SO2 and SO3. Moreover, when synthesis temperature and duration were at 900 °C and 30 h, respectively, CoFe2O4 with a = 8.389 ± 0.002 Å was formed. The results of the granulometric analysis showed that particles of different diameters were formed. The smallest particle size (1.5 μm) of cobalt ferrite was obtained by the heterophase interaction of hydrated iron(III) oxide (Fe2O3, 84.4 wt %) with an aqueous solution of cobalt sulfate with CCo = 0.147 mol/L. Conclusions. Depending on the method used for the synthesis of cobalt ferrite, particles of different diameters are formed. The smallest particle size of cobalt ferrite was obtained from the heterophase interaction of hydrated iron(III) oxide with an aqueous solution of cobalt(II) sulfate.
Legitimate expectations in civil proceedings: traditional legal understanding and synergetic approach
Authors: Bortnik O. H. 
Published: January 2022

The subject of the study is legitimate expectations as an object of judicial protection in civil proceedings, as well as the principle of law, due to the hope of a person for a procedure in which the state will ensure effective protection of the violated right or legitimate hope for the state promise. Understanding of these categories directly depends on the method of interpretation and priority of certain forms of law as substantive and formal characteristics that express the law.
The study is based on a systems approach. Given the purpose of the study, methods that generally allowed to determine the optimal type of legal understanding were used, which eventually made it possible to solve the problem of finding a tool of interpretation: analysis and synthesis, induction and deduction, formal legal and comparative legal, and other methods.
Arguments are made in favor of the idea that the protection of legitimate expectations in terms of legal understanding and law enforcement within the natural, social concept of law and legal positivism is reduced to legal skepticism and only the probability of compliance with the requirements of legal certainty. The main result of the study is to join a synergetic approach to legal understanding, which provides a complex but clear algorithm for comparing formal and substantive legal phenomena in civil proceedings, which is a multi-stage test of proportionality as a universal tool which provides an opportunity to take into account the diversity of certain law enforcement circumstances in the case, ensuring the legitimate expectations of the person of substantive and procedural nature.
The results of the study can be used in further research to determine the alleged interpretive mechanisms in civil proceedings that have the purpose of the alleged enforcement. This determines the practical significance of the results of the study in the case of application by courts of procedural rules, determined at its discretion.
Interaction of the community police officer with the structural units of the National Police and other entities that implement measures to prevent and combat domestic violence
Authors: Panova О. О. , Sherbyna M. O. 
Published: January 2022

The purpose of the article was to determine the theoretical and legal basis for the interaction of the community police officer with the structural units of the National Police and other entities that implement measures to prevent and combat domestic violence.
It has been established that the process of interaction of the community police officer with the structural units of the National Police and other entities implementing measures to prevent and combat domestic violence is multifaceted and systematic.
It is determined that the interaction of the community police officer with the service for children can take place within two vectors, namely the prevention (prophylactic measures) of domestic violence (propaganda and explanatory work) and combating domestic violence (drawing up a report on an administrative offense, analysis and collection of information and data indicating violations of children's rights, etc.).
It is emphasized that the educational institution may act as an entity that detects the facts of domestic violence, within this activity the community police officer is invited to find out the real circumstances of the case, and later, if the fact of violence is confirmed, to draw up appropriate procedural documents.
It has been established that the role of the prosecutor in preventing and combating domestic violence is limited by procedural guidance. As a result, the community police officer's interaction with the prosecutor's office is limited to criminal proceedings.
It is argued that the interaction of the community police officer with the authorized bodies on probation takes place after the release of the offender from prison and is to determine the procedure for establishing administrative supervision.
In conclusion, it is proposed to create a mechanism by which one institution of society will complement another in the process of interaction and implementation of its powers in the field of preventing and combating domestic violence. Under such a system, the precondition for interaction should be the initiative of one of the parties or the fact of committing an illegal act.