Analytical Sections Research Articles

The Transnational Formation of a Healthy Nation: Uruguayan Travelling Reformers in the Early 20th Century (1905–1931)

Introduction: This study traces the different forms of trans- and international interactions of the Uruguayan public health reformers in the first three decades of the 20th century (1905–1931) and proposes to analyze these interactions regarding the factors that facilitated them, the purposes they followed, and the meanings which the reformers attributed to their travels and missions. Development: The analysis of this study is divided into five sections. The first section provides a thorough literature review of the transnational perspectives on health, welfare, and labor policies in early twentieth-century Uruguay, followed by a second section that introduces this study’s main group of actors—Uruguayan health reformers attached to key state institutions—and identifies the different forms of their transnational interaction. Three analytical sections follow, which take a closer look in turn at the reformers’ participation in international conferences, their individual study tours to specific institutions in Europe and the Americas, and individual participation in a collective study tour organized by the League of Nations Health Organization (INHO). Conclusion: This study ends with a summary of the findings, examines their relation to the existing literature, and provides an outlook toward further questions to explore.

From Unspeakability to Inequality Talk: Why Conversations about Inequalities May Not Lead to Change

This article draws on eighteen qualitative in-depth interviews with female, early-career classical musicians to investigate if, and if so in which ways, recent discourse around the lack of diversity in the classical music profession has affected how young musicians talk about inequalities in the field of classical music. The article demonstrates that the research participants were aware of ongoing inequalities and discussed them openly. This marks an important shift from previously conducted research, which highlighted the ‘unspeakability’ of inequalities in the classical music profession and the cultural and creative industries. By drawing on discursive psychology, this article explores the rhetorical and ideological work that such ‘inequality talk’ performs, arguing that conversations about inequalities do not necessarily lead to political change. Divided into three analytical sections, the article demonstrates that inequality talk can become an end in itself, rather than a means to an end (such as political change); that a fatalist sentiment can characterise discussions of inequalities, presenting structural change as unachievable; and that acknowledgement and recognition of privilege, crucial to overcoming inequalities, is not a consistent feature of inequality talk, which in turn risks reinforcing the normativity of whiteness and middle-classness in the field of classical music. Overall, the article provides a detailed analysis of recently collected empirical data to caution against overly optimistic accounts of the shift towards a more open discussion of inequalities in the classical music profession and beyond.

Shadow Education in Denmark: In the Light of the Danish History of Pedagogy and the Skepticism Toward Competition

Purpose: This article investigates the role of private supplementary tutoring in Denmark in light of the country’s pedagogical traditions in schools and leisure spheres. Design/Approach/Methods: Although tutoring activities are increasing, the phenomenon is not as prevalent in Denmark as in many other countries. In this article, we look into the history of Danish pedagogy for answers as to why this is the case. In the analytical sections of the article, we include research on parental values of child-rearing, as well as findings from a pilot study on Danish families purchasing private supplementary tutoring, the public debate about private tutoring, and contemporary youth research. Findings: With a solid emphasis on democracy and equality in Danish pedagogy, the conditions for increasing private supplementary tutoring in Denmark have been challenged. However, a current focus on global competition, formal competencies, and higher academic performance among children and young people suggests that providers of private tutoring perhaps face a brighter future—also in Denmark. Originality/Value: This article addresses a new field of qualitative research on private supplementary tutoring in Denmark and may be a platform for further reflection and empirical research.

Features of the formation, accounting and distribution of profits of an innovative enterprise

Making a profit is a desirable financial result that all business entities strive for. To minimize the negative consequences of risk in innovative enterprises, it is necessary to create reserves. The article establishes that the directions for using the net profit of an innovative enterprise are determined at the legislative level, however, according to the specifics of innovation, it is recommended to include reserve (insurance) capital, a fund for the development and improvement of production, as well as other special purpose funds in fixed assets created from profit. These recommendations for the funds analyzed and proposed in the article are analytical sections for the needs of accounting support in accordance with the characteristics of the activities of newly created innovative enterprises. These reserves take into account the peculiarities of newly created innovative enterprises that ensure the development of the activities of such business entities, both at the initial stages of the development of activities, and for the purpose of further existence, and can also be used in the event of unfavorable business conditions to minimize the risks of activities and other negative phenomena.

ACCOUNTING SUPPORT OF FINANCING IT-CLUSTERS ACTIVITY IN UKRAINE

In Ukraine, there is an independent model of financial capital formation of IT-clusters with a predominance in the structure of own sources (funds of its participants) and partial attraction of funds from various individuals and legal entities. However, in order to ensure expanded reproduction and effective functioning, it is necessary to diversify sources of funding, which can be carried out by attracting both budgetary and extrabudgetary funds. In the article the authors consider the current state and current issues of accounting for financial support of IT-clusters and outline the directions of their solution. Possible sources and forms of financing of IT-clusters and the system of displaying information on subaccounts of accounting are established. It is determined that for the accounting system of IT-clusters it is fundamental to divide other funds of targeted funding by purpose. For this purpose, we have proposed our own accounting approach, which provides for the preliminary creation of additional analytical sections for accounts that account for other funds of targeted funding: 4841 «Targeted financing of cluster activities» and 4842 «Targeted financing of cluster projects and programs».

The Bohr operator on analytic functions and sections

The Bohr operator Mr for a given analytic function f(z)=∑n=0∞anzn and a fixed z in the unit disk, |z|=r, is given byMr(f)=∑n=0∞|an||zn|=∑n=0∞|an|rn. Applying earlier results of Bohr and Rogosinski, the Bohr operator is used to readily establish the following inequalities: if f(z)=∑n=0∞anzn is subordinate (or quasi-subordinate) to h(z)=∑n=0∞bnzn in the unit disk, thenMr(f)≤Mr(h),0≤r≤1/3. Further, each k-th section sk(f)=a0+a1z+⋯+akzk satisfies|sk(f)|≤Mr(sk(h)),0≤r≤1/2, andMr(sk(f))≤Mr(sk(h)),0≤r≤1/3. Both constants 1/2 and 1/3 cannot be improved. From these inequalities, a refinement of Bohr's theorem is obtained in the subdisk |z|≤1/3. Also established are growth estimates in the subdisk of radius 1/2 for the k-th section sk(f) of analytic functions f subordinate to a concave wedge-mapping. A von Neumann-type inequality is established for the class consisting of Schwarz functions in the unit disk.

Портал научной библиотеки как элемент единого цифрового пространства научных знаний

The article considers the functions of the scientific and thematic portal as an element of a common information space. The portal structure includes actual book and magazine catalogs, ready-made electronic databases, libraries of external and internal scientific and information resources, analytical and educational sections. The authors considered the principles of development of a single information space and their compliance with the principles of the new library website, highlighted the development priorities and determined plans for the future.

Economic Integration in the System of Spatial Development of the Region

The article studies specific features of economic integration processes in the context of regional market space clustering. Methodological principles of today’s cluster systems are shown and their signs are identified with signs of heterogeneous network associations. The concept of cluster development is investigated in view of the theory of economic complexity in three analytical sections: production agglomerations, innovation ecosystems and cluster initiatives. Transaction nature of innovation character of cluster systems was revealed. The dependence was grounded of innovative cluster opportunities on synergy effects arising as a result of collaboration of participants’ interaction on principles of triple spiral (business, state, science and education field). The author found the objective necessity of raising the level of developing the network interaction in order to avoid the formal approach to cluster functioning. The author puts forward the model of economic clusterization in conditions of innovation economy. The regional economic system is structured with regard to cluster presence, functioning of the network mechanism of coordination activity and symbiosis of hierarchical and market system components. Key types of state cluster policy and important trends in cluster support, which includes cluster initiatives, cluster technologies and cluster consulting in priority of strategic management at the regional level. A conclusion was made that clusters were assigned a part of system-forming elements of sustainable development in regional market space.

Бизнес-анализ страхового рынка России в условиях цифровизации

The article discusses aspects of business analysis of the Russian insurance market. The ability of enterprises and organizations to qualitatively analyze the external and internal environment in order to make management decisions necessary to improve efficiency and competitiveness is particularly important today. The situation is complicated by an overabundance of information about the external world due to the digital transformation of the global and national economy. The subject of business analysis is considered in the context of studying of the Russian insurance market, which plays an important role in the financial system of the national economy. It is assumed that a qualitative business analysis of the Russian insurance market should be based on the principles of reliability, objectivity, comparability, complexity, efficiency, visibility and target orientation. In order to improve the reliability, objectivity and comparability of the business analysis of the Russian insurance market, it is necessary to rely both on the official statistics data and on the administrative account data. Special attention in the analysis of the Russian insurance market is paid to the issues of complexity by maximizing the variability of the analysis tools used. It is proposed to use additional analytical sections and quantitative parameters. The importance of improving the efficiency and visibility of the business analysis of the Russian insurance market through the use of modern integrated software products that minimize the time and labor costs of accounting is emphasized. The possibilities of the Microsoft Power BI software product for business analysis of the Russian insurance market and advantages of its integration are analyzed. Based on the selected software product, it is proposed to use a number of visualizations that are necessary to increase the visibility of the achieved results. Groups of end users with examples of their target orientation and possible management situations in which the results of business analysis of the national insurance market can be used are analyzed. There is presented a conceptual diagram of business analysis of the insurance market in Russia describing the main stages from determining the purpose of the study to making decisions and implementing corrective actions

Coarse-grain cross sections for rovibrational excitation and dissociation of the [formula omitted] system

We present a method to generate analytical coarse-grain cross sections for internal energy excitation and dissociation of nitrogen and apply it to the NASA Ames N2-Nab initio database. State-resolved cross sections from this database are reduced using the Uniform RoVibrational-Collisional bin model. With a 10-bin system as example we compare two sets of coarse-grain cross sections: one obtained by analytical inversion and another by direct binning. With analytical inversion we manage to compress the entire set of state-resolved data into a small set of parameters, sufficient to reconstruct the main features of the full database. This has the potential of massively reducing the computational cost in large-scale direct simulation Monte Carlo (DSMC) calculations, both concerning memory requirements and execution time. Combining this coarse-grain model with the N2-Nab initio database will enable much higher-fidelity DSMC simulation of nonequilibrium dissociation in shock-heated flows than is currently possible with conventional models.

Improving Accounting and Analysis of Innovative Costs

Based on the goal set in the beginning of the work and formulated tasks, the research is devoted to the study of theoretical and normative bases of accounting and analysis of innovative costs of the enterprise. The essence of innovation and innovation costs as an object of accounting and analysis is investigated. The actual problems of accounting of expenses on innovations are analyzed. The methodical bases of the enterprise innovative cost analysis are investigated. Investigating the current issues of accounting for innovation costs before accounting for innovation costs has identified a key direction - displaying innovation costs as a separate accounting entity. The study provides recommendations on how to improve accounting and analysis of innovation costs, namely, the authors proposed an accounting approach that provides for the preliminary creation of additional analytical sections on the expense accounts and in the accounts, which keep records of capital investment and proposed to analyze innovation costs as part of a comprehensive analysis of innovation activity of the enterprise. An algorithm for analyzing enterprise innovation has been developed, which includes five stages of analysis, a system of indicators for analysis of innovation, a statement of sources of financing of innovation-investment activity and a statement of the volume of innovation costs, which will provide a well-reasoned and reasonable estimate of costs.

Multiple Lie derivatives and forests

We obtain a complete time expansion of the pull-back operator generated by a real analytic flow of real analytic automorphisms acting on analytic tensor sections of a manifold. Our expansion is given in terms of multiple Lie derivatives. Motivated by this expansion, we provide a rather simple and explicit estimate for higher order covariant derivatives of multiple Lie derivatives acting on smooth endomorphism sections of the tangent bundle of a manifold. We assume the covariant derivative to be torsion free. The estimate is given in terms of Dyck polynomials. The proof uses a new result on the combinatorics of rooted labeled ordered forests and Dyck polynomials.

‘Mézclalo un poquito’: plurilingual practices in multilingual educational milieus

ABSTRACTWe analyse data collected at multilingual schools in Catalonia, taking a plurilingual and socio-cultural Conversation Analysis approach to the interactions studied. The analytical sections of the article show how plurilingual practices are resources for students’ participation in classroom activities; we argue that language learning is a process that is reflected in how students’ participation is achieved and modified in classroom interaction over time, and in the ways in which they mobilise interactional resources for scaffolding their completion of cognitive and communicative activities. Our results suggest that learners set out from an initial stage in which they have little possibilities of participating in communicative activities in the target language, and progressively, through practice, and through the use of interlinguistic (e.g. recourse to resources from other named languages in their plurilingual repertoire) and intralinguistic (lexical substitution and paraphrasing) procedures, they learn to participate in interactions in unilingual mode in that language. We then argue that as plurilingualism is a reality both of social interaction and of learning processes, it should be ‘didacticised’; that is, transformed into classroom teaching methodology. We introduce our understanding of the didactics of plurilingualism, an approach based on project-based learning, and discuss its operation on the macro, meso and micro levels.

A Numerical Algorithm for Nuclear Reaction in Deuterium-Tritium Plasma

Rates of neutron production in deuterium-tritium (D-T) plasmas below the temperature of 100 keV have been widely studied with analytical cross sections based on nuclear physics. In the present work, a new algorithm of numerical simulation using the latest nuclear database ENDF/B-VII, discrete ordinate (SN) method, and Monte Carlo methods was developed to describe nuclear reactions in D-T plasma. Compared with the method that used analytical cross section, this new method can predict the nuclear reaction in plasma to several hundreds of kilo-electron-volts and has the potential to give information about directionality of the neutron flux and other interesting nuclear reactions, if needed.

The Impact of Attitude Markers on Enhancing Evaluation in the Review Article Genre

Academic review writing is not merely about providing an overview but taking a stance and evaluating other scholars’ views in evaluation-loaded texts. In academic review genres, the authors describe, analyse, and evaluate the developments of a research. Perhaps the most noticeable way of such an evaluation in academic review genres is the use of attitudinal lexicon and its categories. The main aim of this research is (1) to investigate what type of attitude markers are frequently used to enhance evaluation in the review articles, and (2) to analyse their functions in the different analytical sections of the review articles. The data, drawn from a randomly selected corpus of thirty-two review articles, was analysed using Wordsmith tools (Scott, 2012) to investigate how evaluation was enhanced by the use of attitudinal lexicon. The results indicated that the attitude markers were more frequent in the Conclusion section than other analytical sections in the corpus. Four types of attitude markers were identified, however only two types (i.e. attitudinal adjectives and adverbs) were the most frequent markers. They appeared more frequently in Move2 and Move3 of the Conclusion sections. This study revealed how the authors professionally communicate with their readers to clarify their evaluation through attitude markers and express importance, limitations and gaps, compare and contrast, and praise and criticize the developments of a research in applied linguistics. The findings of this research can be drawn on in EAP courses for novice writers to facilitate their achievement in academic writing.

Adaptation of “Adult aural rehabilitation guide” in Marathi and its utility in evaluation of postlingual adult cochlear implanted recipients

Introduction: There is a need for a systematic assessment and training module in Marathi to ascertain the auditory performance of adult cochlear implantation (CI) recipients and to provide a standard regimen for treatment. The present study aimed to adapt the adult aural rehabilitation guide (AARG) in Marathi and to evaluate the performance of adult CI recipients using this tool; and to study the effect of chronological age, duration of the unaided hearing, postimplant duration (PID), and presence/absence of training on the auditory performance of adult CI recipients. Methods: Analytic and synthetic sections from the AARG were adapted in Marathi based on the acoustic-phonetic properties of Marathi. Two separate manuals – assessment manual and training manual – were developed. The assessment tool was administered on 26 adult postlingual CI recipients who were native speakers of Marathi. Training manual was used in two participants for a step-by-step aural rehabilitation program of eight sessions. Results: Most participants achieved scores above 20 for the analytic section, but

ФАСЕТНА КЛАСИФІКАЦІЯ ПРИРОДНОГО КАПІТАЛУ ЯК ОСНОВА ЙОГО ОБЛІКОВО-ЗВІТНОЇ ІНТЕРПРЕТАЦІЇ

The purpose of the article is to develop natural capital facet classification as the basis of its accounting interpretation in the context of environmental economy sustainable development in the knowledge society functioning conditions. It is proved that relation of natural capital functions to lifesupporting substantiates practical importance of accounting objects classification provides their grouping and systematization in various accounting and analytical sections depending on the purpose of using data to support the enterprise management system. The article substantiates the interdependence of the accounting system development to reflect the new and specific types of assets, liabilities, income and expenses of modern food technology businesses from the point of the science-based accounting objects classification. The hierarchical and facet approaches to the classification of any objects, differentiated by the strategy of classification features use of and elements subordination, are investigated. Advantages and disadvantages of both classification methods are analyzed. It is proved that the facet method is more adequate for classification of the ecological aspects of the food technology enterprises activities. Within developed facet classification of the natural capital elements following facets has been selected: non-current assets, current assets, capital, long-term liabilities, current liabilities, elements of natural capital for disclosure by UNCTAD Core Indicators, elements of natural capital for disclosure by Methodology for SDG indicator 12.6.1, elements of natural capital for the Management report generation. The possibility of applying proposed facet classification by enterprises of different types of activities has been proved. It is illustrated on environmental assets of the food technology enterprises taking into account industry specificity when modeling further detailing of the natural capital elements within each section of a particular facet. It is suggested to use the developed classification into the basis of modeling of the synthetic accounting accounts system and reporting indicators, developing analytical accounting models of ecological aspects of the food technology enterprises economic activities and designing of corresponding documents for primary accounting.

Politicization in Process: Developing Political Concepts, Practices, Epistemologies, and Identities Through Activist Engagement

In this article, we explore longitudinal video data from the student activist group Fossil Free UofT to analyze what it means to become politicized. We argue that politicization is a sociocultural learning process, not merely a process of conceptual development or cognitive change, but a simultaneous process of conceptual, practical, epistemological, and identity development. In the analytic sections, we tease apart aspects of politicization, showcasing examples of transformation that center political concept development, changing practices, reconfigured ways of knowing, and new identities in formation.

Desecularization of the World Community as Tension Source in the International Relations and World Politics

Article is devoted to a role of world religions in the modern international relations and world politics. The phenomenon of world religious revival, his connection with globalization processes, formation of the multi-polar, polycivilization world is investigated. A research objective is the analysis of tendencies of a desecularization of the world community, the reasons and possible consequences of this process in global measurement. Article includes Introduction, three analytical sections and the Conclusion. In Introduction the phenomenon of world religious revival and approaches to his studying is presented. It is asked about a desecularization of the world community as a possible subject of the new direction of the international political researches – the international religious studies. The thesis about crisis of secular bases of modern political system of the world is proved in the first section. Revision of bases of a world order and standards of belonging to the world community from positions of the reviving religious fundamentalism, the cultural and political and social and economic bases of this process are considered. In the second section the role in a desecularization of the world community of political Islam (Islamism) is analyzed. It is noted that the greatest danger of politicization of Islam consists in emergence of difficult surmountable civilization break in the world community between the Western world (still confident in universality of the values) and the world of Islam. In the third section the possibilities of prevention of disintegration of the existing system of the international relations and collision of the cultural worlds are considered. The main attention is paid to processes of a global political institutionalization of such dialogue and its justification in the concept of global ethics – purposeful coordination and gradual connection of the basic moral and ethical values concluded in great religious and cultural traditions of the world. In the final section of article the conclusion is drawn that process of an institutionalization of civilization dialogue (civilization communication) it isn’t finished yet and didn’t become irreversible.

Creation of belonging and non-belonging in the temporal narratives of young people transitioning out of care in Denmark

ABSTRACTThe article explores the role of belonging in the narratives of young people leaving out-of-home care, drawing theoretically on a relational framework in which belonging is formed through social relationships with both places and people. Based on two qualitative follow-up interview studies in Denmark, in line with earlier studies the analysis demonstrates that the young people narrate about fragile belonging. In three analytical sections addressing the themes of ‘Moving around’, ‘Building a home’ and ‘Creating an independent life’ three young people’s narratives show their struggle to create meaningful connections to both people and places on their way to adulthood. Shifts in social location, changes in places of residence and in personal relationships influence young care leavers’ experiences of belonging and challenge their creation of meaningful narratives about their individual pathways to adulthood. These findings reveal that their narratives of belonging are fragile and continually challenged by weak connections to places and social relationships with family and friends.