Geodesic
The Kaplan extension of the ring and Banach algebra of continuous functions as a~divisible hull
Izvestiya. Mathematics , Tome 45 (1995) no. 3, pp. 477-493.

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The new algebraic structure of c-rings and c-algebras with a refinement is introduced, and on its basis the concept of a divisible hull of graduated type. These concepts are used to obtain a ring and Banach algebra characterization of the universally measurable extension C↣UM as a certain type of divisible hull of the ring and Banach algebra C of all bounded continuous functions on an Aleksandrov space (Theorem 1). For purposes of comparison a description of the Arens second dual extension C↣C″ is given without proof (Theorem 2). 
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V. K. Zakharov. The Kaplan extension of the ring and Banach algebra of continuous functions as a~divisible hull. Izvestiya. Mathematics , Tome 45 (1995) no. 3, pp. 477-493. https://geodesic-test.mathdoc.fr/item/IM2_1995_45_3_a1/

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