Universal magneto-orbital ordering in the divalent AA-site quadruple perovskite manganites AAMn7_7O12_{12} (AA = Ca, Sr, Cd, and Pb)

Through analysis of variable temperature neutron powder diffraction data, we present solutions for the magnetic structures of SrMn$_7$O$_{12}$, CdMn$_7$O$_{12}$, and PbMn$_7$O$_{12}$ in all long-range ordered phases. The three compounds were found to have magnetic structures analogous to that reported for CaMn$_7$O$_{12}$. They all feature a higher temperature lock-in phase with \emph{commensurate} magneto-orbital coupling, and a delocked, multi-\textbf{k} magnetic ground state where \emph{incommensurate} magneto-orbital coupling gives rise to a constant-moment magnetic helix with modulated spin helicity. CdMn$_7$O$_{12}$ represents a special case in which the orbital modulation is commensurate with the crystal lattice and involves stacking of fully and partially polarized orbital states. Our results provide a robust confirmation of the phenomenological model for magneto-orbital coupling previously presented for CaMn$_7$O$_{12}$. Furthermore, we show that the model is universal to the $A^{2+}$ quadruple perovskite manganites synthesised to date, and that it is tunable by selection of the $A$-site ionic radius

Matrix Metalloproteinases as Markers of Acute Inflammation Process in the Pulmonary Tuberculosis

The main factors of pathogenesis in the pulmonary tuberculosis are not only the bacterial virulence and sensitivity of the host immune system to the pathogen, but also the degree of destruction of the lung tissue. Such destruction processes lead to the development of caverns, in most cases requiring surgical interventions besides the drug therapy. Identification of special biochemical markers allowing to assess the necessity of surgery or therapy prolongation remains a challenge. We consider promising markers—metalloproteinases—analyzing the data obtained from patients with pulmonary tuberculosis infected by different strains of Mycobacterium tuberculosis. We argue that the presence of drug-resistant strains in lungs leading to complicated clinical prognosis could be justified not only by the difference in medians of biomarkers concentration (as determined by the Mann–Whitney test for small samples), but also by the qualitative difference in their probability distributions (as detected by the Kolmogorov–Smirnov test). Our results and the provided raw data could be used for further development of precise biochemical data-based diagnostic and prognostic tools for pulmonary tuberculosis

Magnetic ground state and multiferroicity in BiMnO3_3

We argue that the centrosymmetric $C2/c$ symmetry in BiMnO$_3$ is spontaneously broken by antiferromagnetic (AFM) interactions existing in the system. The true symmetry is expected to be $Cc$, which is compatible with the noncollinear magnetic ground state, where the ferromagnetic order along one crystallographic axis coexists with the the hidden AFM order and related to it ferroelectric polarization along two other axes. The $C2/c$ symmetry can be restored by the magnetic field $B \sim 35$ Tesla, which switches off the ferroelectric polarization. Our analysis is based on the solution of the low-energy model constructed for the 3d-bands of BiMnO$_3$, where all the parameters have been derived from the first-principles calculations. Test calculations for isostructural BiCrO$_3$ reveal an excellent agreement with experimental data.Comment: 5 pages, 5 figure

Border Carbon Adjustment: Implications for Russian Companies and Regions in the Context of the Russia Sanctions (the case of Magnitogorsk Iron and Steel Works and Chelyabinsk region)

Relevance. There are at least two serious challenges that Russian exporting companies are now facing: first, in 2021, the EU introduced the carbon border adjustment mechanism (CBAM), which will come into force in 2026, and, second, since February 2022, many exporters have been subject to the EU sanctions as part of the Russia sanctions regime. There is much uncertainty surrounding the duration of the current sanctions episode as well as the introduction of the carbon tax in the Middle Eastern and Asian countries. Research objective. The study aims to assess potential economic losses resulting from the CBAM introduction and the pressure of sanctions on the Russian exporters of metallurgical products and their home regions. The study focuses on the case of Magnitogorsk Iron and Steel Works (MMK) and Chelyabinsk region.Data and methods. Methodologically, the study relies on scenario analysis. Two scenarios are considered: the EU sanctions against Russian steel companies will be lifted after 2024–2025 and the sanctions will not be lifted in the near future. For each scenario, two variations are analyzed and the annual economic losses are calculated both for MMK and for Chelyabinsk region. The data for the study was taken from ММК official reports.Results. If the EU sanctions are lifted in the nearest future, at the initial stages of the carbon tax introduction, the economic consequences for Russian exporters will be insignificant.  In the future, however, carbon regulation can create serious threats to the financial condition of such enterprises even if exports account for a small share of their revenue. If the EU sanctions stay in place, Russian enterprises are likely to search for trade partners in the Middle East and Asia. If the latter introduce a carbon tax, Russian companies can enjoy a competitive edge due to the comparatively low carbon intensity.Conclusions. To ensure Russian steel companies’ competitive edge, it is necessary to stimulate them to reduce their carbon footprint and create a national carbon regulation system. Not only will this measure help to reduce the loss of export income and regional governments’ tax revenues but it will also enable companies to stay competitive and deal more effectively with the sanctions pressure

Tools of ecological management efficiency assessment in low-carbon economy

The purpose of the article is to investigate the need to expand the corporate responsibility of Russian enterprises in the environmental sphere towards more informative non-financial reporting in the field of energy efficiency, management of greenhouse gas emissions, assess the effectiveness of environmental management, to stimulate the transition to a low carbon economy. The authors note that at present the system of key indicators of environmental management and non-financial reporting by most Russian companies there are no indicators that correspond to this type of development and reflect the results of operations in accordance with the fulfillment of the objectives of the low-carbon economy. In the article, the authors formulated additional strategic tasks of environmental management, the solution of which requires changes in the environmental policy, in the system of non-financial reporting and evaluating the effectiveness of in the system of environmental management. The authors analyzed the basic principles of assessing the effectiveness of environmental management system and proposed to complement the principle of integration, on the basis of which additional criteria and indicators characterizing the structure of energy consumption and control emissions of greenhouse gases were introduced. The result of the study is the development of a methodological approach to assessing the effectiveness of environmental management based on the principle integration, of ecological and energy criteria, additional environmental and energy indicators for the disclosure of the company’s contribution to the implementation of the strategy of the low-carbon economy development. In order to assess conformity of the objectives of low-carbon development when addressing greenhouse gas emissions management tasks, reducing the energy intensity of production the authors suggested that on the basis of additional indicators the integral indicator of the effectiveness of environmental management is calculated which can be used in the selection of investment projects of the enterprise.Целью статьи является исследование необходимости расширения корпоративной ответственности российских предприятий в экологической сфере в направлении повышения информативности нефинансовой отчетности в области эффективности использования энергоресурсов, управления выбросами парниковых газов, оценки эффективности экологического менеджмента, для стимулирования перехода к экономике низкоуглеродного типа. Авторы отмечают, что в настоящее время в системе ключевых показателей экологического менеджмента и нефинансовой отчетности большинства российских предприятий отсутствуют показатели, которые соответствуют данному типу развития и отражают результаты деятельности в соответствии с целями реализации низкоуглеродного пути развития. В статье сформулированы дополнительные стратегические задачи экологического менеджмента, решение которых требует изменений в экологической политике, в системе нефинансовой отчетности и в системе оценки эффективности экологического менеджмента. По этой причине авторы, проанализировав базовые принципы системы оценки эффективности экологического менеджмента, предложили дополнить их принципом интеграции, на основании которого были введены дополнительные критерии и индикаторы, характеризующие структуру энергопотребления и управление выбросами парниковых газов. Результатом исследования является развитие методического подхода к оценке эффективности экологического менеджмента на основе предлагаемых принципа интеграции, эколого-энергетических критериев, дополнительных экологических и энергетических индикаторов для раскрытия вклада предприятия в реализацию стратегии низкоуглеродного развития. С целью оценки соответствия целям низкоуглеродного развития при решении задач управления выбросами парниковых газов, снижения энергоемкости производства предложено на основе дополнительных индикаторов рассчитывать интегральный индикатор эффективности экологического менеджмента, который может использоваться при отборе инвестиционных проектов предприятия

the Managerial aspect of accounting esG Factors in Assessing the Value of a Company

The subject of the study is ESG factors (Environment, Social, Government) and their inclusion in the value of Russian companies. The purpose of the paper is to reveal the theoretical and methodological aspects of taking into account ESG factors when assessing the value of companies. The relevance of the study is determined by the influence of the ESG rating of companies on changes in their value. The scientific novelty of the study lies in the development of a general scheme, which includes four stages: substantiation of key external and internal factors influencing ESG-assessments of the company’s value; analysis of the nature of the impact of key factors on ESG assessments; assessment of the impact of the ESG-factor on the elements of value creation (forecast period, discount factor, cash flows, post-forecast growth rates); building a financial model for assessing the value of companies taking into account ESG factors. Methods: general scientific methods (comparative analysis, generalization, formalization) and empirical (observation, comparison, modeling). The DCF (discounted cash flow) approach was proposed as the main method for assessing the value of a company, which allows not only to estimate the value of a company over a specific period of time, but also acts as a cost management tool. An analysis of scientific and theoretical points of view and methodological approaches to assessing the influence of ESG factors on the value of companies was carried out, significant factors influencing the ESG assessment of the company’s value were identified, and a financial model for assessing the value of the company taking into account ESG factors was proposed. The model for assessing the impact of ESG on cash flow generation elements was tested using the example of PJSC Polymetal. It is concluded that the ESG assessment of a company’s value is influenced by both external factors (international regulation, country specifics, industry specifics) and internal ones (specifics of the capital structure, specifics of production). The developed financial model for assessing the value of a company makes it possible to take into account ESG factors in the output forms of reporting: balance sheet, profit and loss statement, cash flow statement. The proposed model is addressed to top managers of the company for the purpose of using it in the process of assessing the degree of influence of ESG factors on the cost of equity capital, potential investors and appraisers. © Belik I.S., Dutsinin А.S., Nikulina N.L., 2023.22–28–20453; Russian Science Foundation, RSFThis research was supported by the Russian Science Foundation and Government of Sverdlovsk Region, Joint Grant No. 22–28–20453 “An integrated approach to the processes of decarbonization of the economy: the formation of a regional policy”, https://rscf.ru/project/22–28–20453/. Ural Federal University, Yekaterinburg, Russia.This research was supported by the Russian Science Foundation and Government o

Sustainability Assessment of the Municipal Solid Waste Management in Russia Using the Decoupling Index

The annual growth of the municipal solid waste (MSW) generated and the exhaustion of existing landfills capacity have led to the processes of reforming the waste sector in Russia. But the question remains open: what is the optimal ratio between waste management practices for building a sustainable MSW management system? The purpose of this article is to evaluate the sustainability of the MSW management system in Russia according to various scenarios of its development using the decoupling index. Based on the strategic documents, authors constructed three scenarios for the MSW industry development in Russia until 2024: scenario 1 (basic), scenario 2 (MSW utilization via recycling), scenario 3 (MSW utilization via recycling and MSW incineration at WTE plants). After that, the decoupling index for all scenarios was calculated. In general, calculations of the decoupling index for 2022-2024 showed that for all scenarios (except for scenario 3 in 2022), the industry is moving into the zone of absolute sustainability. The greatest sustainability is achieved in scenario 2 - for this scenario the absolute value of the decoupling index is maximum in 2023 and 2024, thereby confirming the role of recycling in increasing the sustainability of the MSW management system. The results can be used by decision makers when reforming the MSW management system to choose the optimal ratio between the MSW management practices and the appropriate regulatory tools. © 2022 WITPress. All rights reserved.The decoupling index calculations showed that despite the reform of the sector and the gradual transition of the MSW management system to the zone of absolute stability, there is no fast decrease in the MSW volume disposed at landfills and sent to WTE. Authors believe, this is due to the insufficient development of tools supporting the waste recycling industry. Such tools, as extended producer responsibility (EPR), the financial support of households involved in separate waste collection are just beginning to take legislative forms in Russia [20]

Low carbon global economy: Scenarios of sustainable development, power consumption and greenhouse gas emission control

This paper is devoted to problems of a gradual transfer to renewable energy sources and decarbonization of power systems. It presents the analysis of the structure and the trend in global power consumption, greenhouse gas emissions, and target values of decreased emissions by the largest greenhouse gas emitters. A trend in renewable energy sources in total global power consumption is analyzed. The authors study a potential for carbon capture and storage as an instrument of CO2 emission neutralization in power and industrial processes. The paper contains indicators to evaluate efficiency of power resource utilization and greenhouse gas emission control. © 2019 IOP Publishing Ltd. All rights reserved