bluuebunny/crossref_metadata_2025 huggingface dataset:
THE ISOLATION OF α-CELLULOSE & THE PREPARATION OF MICROCRYSTALLINE CELLULOSE FROM SOURSOP LEAVES (Annona muricata L.)
Authors:   Universitas Muhammadiyah Banjarmasin, Lestari Yulianita Pratiwi Indah , Mi'rajunnisa Mi'rajunnisa , Patimah Raudatul
Published: June 2023

Powder characteristics are very important to consider in the tablet manufacturing process because they can affect the characteristics of the resulting tablets. This study aims to determine the characteristics of microcrystalline cellulose powder isolated from soursop leaves. This research method includes preparation of soursop leaves raw material, isolation of α-cellulose using 17.5% NaOH solution with 3.5% nitric acid (containing 20 mg sodium nitrite), manufacture of microcrystalline cellulose using 1 M HCl solution, and characterization of microcrystalline cellulose including quality checks. powder (organoleptic, identification, solubility), and pH testing. The results showed that the yield of microcrystalline cellulose (MCCDSr) was 96.59% against α-cellulose. The results of the characterization of microcrystalline cellulose powder including organoleptic, identification, solubility, melting point, and pH showed similar characteristics with Avicel® PH 101 as a comparison. Based on the research that has been done, the characteristics of microcrystalline cellulose powder from soursop leaves are similar to Avicel® PH 101.
OPTIMASI WAKTU FERMENTASI JAMUR SIMBION DARI SPONGE Rhabdastrella SP. DAN UJI AKTIVITAS ANTIBAKTERINYA
Authors:   Program Studi S1 Farmasi, Fakultas Farmasi, Universitas Pekalongan, Pekalongan, Indonesia, Mahfur Mahfur , Mahbub Khafidz , Salsabila Nada Safira , Istiqomah Maulida Nur
Published: June 2023

Sponges are known have many metabolites compounds and potential to be used as raw materials for medicines. spongesare have the ability to form symbiosis with microorganisms. Rhabdastrela sp is have to contain various secondary metabolites, especially the Triterpenes group. The fermentation process is a method to produce abundant secondary metabolite from microorganisms such as symbiont fungi. This study aims to determine the optimal fermentation time for the symbiont fungus Rhabdastrella sp. by looking at the secondary metabolites produced and their antibacterial activity. This research is included of experimental research. Cultivation of the sponge Rhabdastrella sp. for the growth of symbiont fungi. Followed by a fermentation process with variations in time with 2,4,6,8,10,12, and 14 days to get the secondary metabolites produced. Liquid liquid extraction was carried out to obtain secondary metabolites. The final stage is TLC profile and test the antibacterial activity of extract using the well-diffusion method. The results showed that the long fermentation time affected the secondary metabolites obtained, and their antibacterial activity. The profile of secondary metabolites showed that the 12th day of fermentation had the most complex secondary metabolites and the highest yield and had a clear zone of 12.5 ± 0.26 mm.
PEMANFAATAN MEDIA LEAFLET TERHADAP TINGKAT PENGETAHUAN PASIEN HIPERTENSI LANSIA DI POSYANDU LANSIA MELATI
Authors:   Sekolah Tinggi Ilmu Kesehatan ISFI Banjarmasin, Ariani Novia , Prihandiwati Erna , Intan Wuri Hairulia , Apriawan Muhammad Ari Noor
Published: June 2023

South Kalimantan Province has the highest prevalence rate in Indonesia, which is 44.13%. Data from the Banjarmasin Indah Health Center Report for 2021 shows that there are 1,161 cases of hypertension and have an elderly Posyandu with the highest disease of hypertension. Efforts to improve the health status of the elderly by increasing the knowledge of the elderly through the provision of drug information, one of which is through the media of leaflets. This study aims to determine the effectiveness of providing information on hypertension drugs using leaflets for elderly patients at the Posyandu Lansia Melati. The study used a quasi-experimental design with the one group pre and post test method. Data collection prospectively in March-April 2022 using a total sampling technique. Data analysis using the Wilcoxon test to see the effectiveness of providing drug information. The results showed the level of knowledge before being given drug information was in the good category at 23.22% and after being given drug information through leaflets there was a significant change with the good category at 100% (p <0.05). The conclusion of the study showed providing information on hypertension drugs using leaflets was effective in increasing the level of knowledge of hypertensive patients.
IMPLEMENTASI NILAI-NILAI PENDIDIKAN KARAKTER KEMANDIRIAN SISWA DALAM PEMBELAJARAN TEMATIK DI MI AL IJTIHAD CITROSONO MAGELANG
Authors: Noor Chasanah  , Budiyono Saputro  , Ghoni Abdul
Published: June 2023

Tujuan dari penelitian ini sebagai berikut; (1) untuk menganalisis karakter kemandirian peserta didik, (2) untuk menganalisis faktor-faktor yang mendukung implementasi nilai-nilai pendidikan karakter kemandirian siswa, (3) untuk menganalisis tingkat keberhasilan dalam mengimplementasikan pendidikan karakter mandiri pada peserta didik. Jenis penelitian yang digunakan peneliti adalah (field research) dengan pendekatan kualitatif. Subjek penelitian sebanyak 30 siswa, 6 guru dan kepala madrasah. Instrumen yang digunakan yaitu lembar observasi dan daftar pertanyaan wawancara, sedangkan teknik pengumpulan data dengan cara observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa; 1) Karakter kemandirian peserta didik kelas V di MI Al Ijtihad Citrosono Kabupaten Magelang dengan pengamatan peneliti mereka terprogram untuk menerapkan kemandirian sejak dini, pasalnya karakter kemandirian diterapkan memerlukan kesadaran jiwa sehingga program ini berjalan dengan baik, para guru tidak bosan untuk mengingatkan dan melatih agar siswanya berprilaku mandiri dalam kehidupan sehari-hari sehingga siswa sadar bahwa karakter mandiri sangatlah penting. 2) Faktor-faktor pendukung implementasi nilai pendidikan karakter kemandirian siswa di MI Al Ijtihad sebagai berikut; a) Memberikan motivasi ekstra secara langsung dan membiasakan untuk membangun kepercayaan diri; b) Menjalin komunikasi; c) Teliti dalam menanggapi murid yang membutuhkan. d) Terlibat dalam pendidikan karakter kemandirian yang di dalam madrasah. 3) Tingkat keberhasilan karakter kemandirian ditunjukkan dari sikap  tanggung jawab.
STUDI DESKRIPTIF MODEL PEMBELAJARAN ROLE PLAYING BERLANDASKAN TEORI SOCIAL LEARNING BERBASIS PEDAGOGIK KREATIF
Authors: Wirachman Rony , Ike Kurniawati
Published: June 2023

The achievement of learning objectives in forming quality educated human beings includes intelligence in cognitive, affective and psychomotor aspects. Intelligence is divided into three pillars namely Intelligence Quotient (IQ), Emotional Quotient (EQ), and Spiritual Quotient (SQ). The pillars certainly have different meanings. Individuals who have a better EQ will be more successful in the world of work later, successful learning is the achievement of national education goals. The reality in the field based on observations and interviews is the use of learning models that are not based on social learning theory, and students' creativity is not visible in learning activities. This research uses a qualitative approach with a descriptive study type with the literature study method. The purpose of this study is to contribute insightful knowledge to educational experts and educational practitioners about the concept and implementation of role playing learning models based on social learning theory
ANALISIS LITERASI DIGITAL DALAM PEMBELAJARAN PADA SISWA KELAS III SD MUHAMMADIYAH 8 MALANG
Authors: Mukhlishina Innany , Murtyas Galuh Danawati
Published: June 2023

Perkembangan arus pendidikan berbasis teknologi semakin pesat sehingga mempengaruhi dunia pendidikan. Berdasarkan hasil studi pendahuluan di SD Muhammadiyah 8 Malang telah memanfaatkan perangkat digital dalam pembelajaran. Tujuan penelitian ini mendeskripsikan implementasi literasi digital dalam pembelajaran pada siswa kelas III SD Muhammadiyah 8 Malang. Jenis penelitian ini penelitian deskriptif kualitatif. Teknik pengumpulan data menggunakan observasi, wawancara, catatan lapang, dan dokumentasi. Teknik analisis data yang digunakan yaitu pengumpulan data, reduksi data, penyajian data, verifikasi data, dan pengecekan keabsahan data. Hasil penelitian menunjukkan bahwa implementasi literasi digital terdiri atas manajemen waktu, pengelolaan perundungan dunia maya, manajemen keamanan siber, privasi, berpikir kritis, dan empati digital.
Small Group Discussion Method’s Effectivity for Improving the Students of Tenth-Grade Vocational High School 7 Semarang’s Speaking Ability
Authors: Anwar Yasinta , Setyaji Arso , Ambarini Ririn
Published: June 2023

Many Indonesian students find it difficult to master English as a second language. One of the essential skills that must be mastered is speaking skill. People who like English must concerted effort to improve their English language skills. In teaching and learning, the teacher has a big responsibility. Teachers must master learning strategies to solve problems faced by the students and help them comprehend their speaking skills to achieve the goal of learning. This research uses experimental methodology to examine the effect of the small-group discussion method on students' ability to communicate verbally. The researchers applied a pre-experimental strategy, which included a pre-test before providing the chosen treatment. A post-test was given to complete the data collection after the treatments. The researchers used thirty-six students from SMK N 7 Semarang as a sample in this research. The research's findings indicates that the post-test score outperformed the pre-test score. On the other hand, at the significant level of 0,05, the t-score result is greater than the t-table. As a result, we can decide from the data analysis that the Alternative Hypothesis (Ha) is acceptable whereas the Null Hypothesis (Ho) is unacceptable. In accordance with the findings, conducting small group discussions as a teaching strategy significantly improves students' speaking abilities. As a result, it is suggested that English teachers offer this method as an attempt.
Modified Cloze Test, Essay Test, Personal & Collaborative Writing Tasks in EFL Composition Class at Universitas Andalas
Authors: Hanafi Hanafi
Published: June 2023

This retrospective study reports a quantitative analysis of two types of assignments and two test forms used to measure improvement of student’s writing skill in two composition classes at Universitas Andalas, West Sumatera, Indonesia. This project aims to identify the different roles of the two test forms used as well as the relationship and learning effects between the two test forms and weekly personal writing task or in-class group tasks. In this research, two EFL classes of Composition with two different groups of students in two successive academic years were observed. The classes’ activities, held through fourteen meetings for learning activities and two meetings for mid-term and end-of-term examinations, consisted of weekly assignments of composing paragraphs or short essays individually and collaboratively. The first composition class used an integrative test, i.e. cloze test, as the mid semester examination and a short essay test as the final semester examination. The second class used only essay test for both exams. The individual weekly writing task was assigned in both classes while the collaborative writing task was assigned only in the first class. The pearson r corelational analyses on scores of the assignments and the tests in both classes shows that the modified cloze test appeared to still correlately weakly with the essay test but, through t-test analyses, still significant in detecting the learning effect. Personal weekly writing assignments correlate strongly with essay test while the collaborative work appeared to have less significant learning effect on the student's writing competence.
Employee Performance Appraisal Process and Its Impact on Employee Satisfaction
Authors: Sahija Dhaval
Published: June 2023

Appraising employee performance can lead to improving employee engagement and satisfaction and eventually improves their work performance. In the present study, the impact of the employee performance appraisal process on employee satisfaction and business performance has been explored. It has been observed that appraising employee performance has a direct positive impact on job satisfaction and work performance, which eventually provides effective benefits to the organisation. A secondary qualitative data collection method has been followed in the study and reliable and valid data has been gathered from various journals, marketing websites and newspaper articles. The results have been illustrated by conducting a thematic analysis and the findings indicate that performance appraisal has been identified to be a vital approach for employees as well as business organisations. Additionally, several types of performance appraisal have been addressed and their potential impact on the workplace has been illustrated. These types include self-appraisal, the traditional approach of performance appraisal, upward appraisal, 360-degree reviews and performance appraisal of groups. An effective correlation between these performance appraisal processes and employee satisfaction has been observed along with evaluating its positive impact on the organisation. Thus, this study has provided efficient insights and details associated with the impact of the performance appraisal process on employee performance, satisfaction and business success. Keywords : Business Success, Employee Performance, Employee Satisfaction, Performance Appraisal Process
Impact of Employee Motivation on Maintaining Firm Performance
Authors: Zakaria Izatul Husna
Published: June 2023

Employees are considered as key assets in an organization to ensure the attainment of sustainable business performance and long-term growth. The role of employee motivation in maintaining prolonged firm productivity is critically evaluated in this study. Relevant secondary articles are gathered in this study as a secondary qualitative strategy and an explanatory research design is adopted in this paper. Based on the relevant articles different factors that contribute in maintaining an optimum level of employee motivation are assessed here. It is found that the development of a positive work environment by maintaining team cooperation and communication plays a significant role in encouraging the workforce. Along with that, suitable leadership inclusion is also required to enhance employee motivation. An optimized connection with the top management contributes to resolve conflicts and issues within the workforce. Employee involvement in decision-making, providing adequate rewards and remuneration along with maintaining transparency within the organizational performance results in enhancing employee morale. It also helps the associated workforce in efficiently performing complex jobs. The retention of a talented workforce is also maintained in Keywords : Communication, Communication, Decision-Making, Employee Engagement, Employee Motivation, Job Performance, Job Satisfaction, Leadership, Organizational Growth, Team Cooperation, Teamwork
LITERASI KEUANGAN DAN PERILAKU KEUANGAN: PERAN VARIABEL MODERASI GRIT
Authors: Rohmawati Lilik , Amaliyah Erlina Dewi Endah , Prabasari Bonita
Published: June 2023

The millennial generation connects with massive technological advances and the gigantic use of the internet, this condition requires millennial to make financial decisions quickly and accurately within one click/swab. Without financial literacy, technological advances that bring ease of shopping, ease of using credit cards and pay later will create a consumptive, burdensome debt, unlikely to afford unexpected expense and excessive use of credit cards. This study aims to examine whether financial literacy affects financial behavior of millenial generation with grit as a moderating variable. Using 137 sample of millennials in Semarang, the SPSS 25 analysis was conducted to test hypothesis.  Significant relationship not only found between financial literacy and financial behavior of the millennial generation in Semarang. Furthermore, the findings of this study confirms that grit moderates the relationship between financial literacy and financial behavior.
CRYPTOECONOMY AS A HARMONIOUS COMPONENT OF THE GLOBAL ECONOMY
Authors: Gonak Igor
Published: June 2023

cryptoeconomics due to its significant impact both on the global world and on the national Ukrainian economy due to the fact that Ukraine is one of the leaders in the cryptoeconomic sphere according to the Cryptocurrency Perception Index.
Methods. The methodological basis of the research is the dialectical method of scientific knowledge. The following special methods were used in the research process: the method of direct observation – collection of information on the total market capitalization of cryptocurrencies and the volume of world GDP and US GDP during 2013-2022 and the change in the Fed discount rate in 2022; information processing methods were applied to develop tables of linear and non-linear dependence and determine the closeness of the relationship between the dynamics of the total market capitalization of cryptocurrencies and the volume of world GDP and US GDP during 2013-2022; the method of analytical work was used to calculate correlation and determination coefficients; abstract and logical method – for formulating research conclusions.
Results. It is characterized that the cryptoeconomy is a combination of cryptographic tools and economic incentives; the goal of the cryptoeconomy is to create a decentralized ecosystem that has the ability to operate without outside interference. It was found that the cryptoeconomy is an integral and harmonious component of the international economy. It has been investigated that the cryptoeconomy is influenced by government regulation.
Discussion. The article summarizes that there is a significant correlational and deterministic relationship between the world gross domestic product and the US gross domestic product and the total market capitalization of cryptocurrencies in 2013-2022 and between the US Fed discount rate and the total market capitalization of cryptocurrencies in 2022. In perspective it is appropriate to consider the impact on the cryptoeconomy of the social and economic, military and political rivalry between the USA and the PRC due to the Russian-Ukrainian war.
Keywords: cryptoeconomy, total market capitalization of cryptocurrencies, world GDP, US GDP, Fed discount rate.
IMPROVEMENT OF INFORMATION AND ANALYTICAL SUPPORT FOR MANAGEMENT OF PRODUCTION EFFICIENCY IN DAIRY CATTLE BREEDING
Authors: Kolosha Valeriy
Published: June 2023

Introduction. The development of market relations in the agrarian sphere, the accession of Ukraine to the World Trade Organization and the emergence of certain risks for agricultural enterprises necessitate the creation of such an information system that would ensure the receipt of reliable and operational information for the adoption of timely management decisions by the management in order to increase the efficiency of milk production and sale in agricultural enterprises. Under these conditions, management accounting is an important tool for managing agribusiness and improving its quality.
Methods. The dialectical method is used to clarify and deepen the content of concepts in the field of information and accounting support for the management of production efficiency in dairy cattle breeding. Analysis, synthesis, induction, deduction, abstraction, idealization and generalization as general logical methods of scientific knowledge are used to develop the provisions of methodology and praxeomethodology of accounting in dairy farming.
The results. It has been proven that in order to improve the efficiency of production management in dairy farming, the system of budgeting and cost control should also be improved. At enterprises specializing in milk production, the cost budget includes all costs for keeping cows and raising heifers for the main herd. Internal reporting forms are proposed for displaying regulatory accounting data by responsibility centers. In particular, the "Report on the calculation of deviations in dairy farming" has been developed, which displays deviations from the norms not taken into account in the primary documents, which will make it possible to conduct an operational analysis of the detected deviations.
Discussion. In the conditions of the post-war stage of agricultural development, which will be characterized by the diversification of production, the priority direction of activity of most farms in the corporate sector of the agrarian economy will be dairy farming. In this connection, the role of information and accounting support for the development of the above-mentioned branch of the agrarian economy will be strengthened, the financing of which will be carried out on the basis of public-private partnership.
Keywords: information and analytical support, accounting, dairy farming, agricultural enterprise, efficiency.
PRIORITY DIRECTIONS OF THE FORMATION OF THE INSTITUTIONAL DEVELOPMENT OF THE FOOD SUPPLY OF UKRAINE
Authors: Ibattulin Marat , Svynous Nadiya , Stepura Liudmyla
Published: June 2023

Introduction. The institutional environment and the economic basis form a complex institutional and economic mechanism for regulating the agro-food market, which includes the following mechanisms: the development of tools for regulating the supply and demand of agricultural products and food, interregional trade, regulation of the agrarian sphere, which allows for the formation of a strategic approach in the development of the agro-food market.
The institutional and economic mechanism of liberalization and regulation of trade in agricultural goods allows determining the ways and methods of achieving the goals of the state's agro-food policy, which do not contradict the requirements of the WTO multilateral trade system and take into account national economic interests.
Methods. In the process of conducting the research, general scientific and special methods of economic research were used, in particular: systematic approach, comparative, dialectical and abstract-logical.
The results. Directions for improving the institutional structure of the agri-food market based on the development of legal regulation of the functioning of self-regulatory organizations are proposed, which will ensure the formation of optimal economic relations between subjects and the balancing of the interests of the state and agribusiness, as well as contribute to the effectiveness of its regulation tools.
Discussion. Taking into account the evidence of the leading countries of the world, the role of self-governing organizations in the development of the national strategy for the development of the agrarian sector of Ukraine and the formation of regional comprehensive programs for the development of rural areas needs further research. In addition, in the current difficult economic conditions caused by Russia's aggression against our state, the role of professional associations in overcoming crisis phenomena in the activities of farms in the corporate sector of the agrarian economy requires consideration.
Keywords: institutional environment, self-governing organizations, agrarian chamber, agrarian sector, food security.
CURRENT TRENDS AND DYNAMICS OF AGRICULTURAL LAND USE
IN TERNOPIL REGION
Authors: Kostetskyi Yaroslav , Uniyat Lyudmila
Published: June 2023

Introduction. The rational use of land is a guarantee of the country's food security, contributes to the sustainable development of rural areas, and creates prerequisites for its territorial integrity. At the same time, the modern level of domestic agriculture increases the importance of the problem of full use of land in this sector of the economy.
Methods. The following general scientific and special methods are used to achieve this goal: dialectical method of scientific knowledge - for considering the essence of land relations; synthesis - to clarify the relationships between subjects of land relations; graphic - for visual display of the obtained results; abstract and logical method - for forming research conclusions and proposals.
Results. During the analysed period, an increase in returns from agricultural land used in agricultural production, namely an increase in the yield of crops, profit, and output of gross and marketable products from a unit of land area, is visible. At the same time, there is a very noticeable negative trend in the growth of the area of agricultural land that falls out of economic circulation as a result of land degradation.
In the process of analysing the degree of land use in agricultural enterprises of the region, a model and parameters of land use optimization, which take into account natural and economic conditions, and market requirements, were substantiated and proposed. Compared to the actual structure, they significantly improve not only the level of land use but also the entire resource potential of the region.
Discussion. Further scientific research on the problem should be directed to the in-depth study of ecological and economic aspects of the efficiency of the use of land resources, ensuring the optimal level of land plowing, the use of ecologically safe technologies for growing crops, the search for ways of greening the development of agricultural production to reduce the negative impact on the surrounding natural environment.
Keywords: agricultural land, sown area, yield, gross harvest.
SUSTAINABLE DEVELOPMENT AS THE GOAL OF THE FUNCTIONING
OF RURAL AREAS
Authors: Revkova Anna
Published: June 2023

Introduction. Achieving stable economic growth was one of the main goals of any state in the 20th century. The mindless desire at any cost to demonstrate to the world the growth of the gross domestic product, it is not supported by the introduction of new technologies and care for the environment, almost led to a global collapse. Suddenly it turned out that nature is not able to satisfy the growing needs of humanity.
Methods. The theoretical basis of the study is the dialectical method of scientific knowledge, the fundamental provisions of economic theory, scientific works of domestic and foreign scientists on theoretical and methodological issues of regulating the social and economic development of rural areas, as well as the achievements of world science in solving the problems of their balanced development.
The author used general scientific and special research methods to solve the tasks: historical and economic – to analyse the genesis of theories and practice of regulation, study of the processes of economic and social transformation of rural areas during integration transformations, assessment of risks and positive consequences of agro-European integration; abstract and logical method – for substantiating and concretizing the main provisions of the concept of social and economic development of rural areas; when clarifying and comparing the economic essence of the “sustainable development” category; comparative analysis – to determine trends and regularities of foreign and domestic experience of rural development.
The results. The theoretical approach and interpretation of the concept of “rural territory” from the standpoint of sustainable development, as a formalized structure of society – a local community engaged in economic development to improve the quality of life of its residents, has been clarified. The quality of life of the population of rural areas can be characterized by the degree of satisfaction of material and spiritual needs of citizens. From these positions, the sustainable development of rural areas is more a means of achieving a decent quality of life than a goal of the local community. At the same time, the quality of life is a criterion for the sustainability of the social development of rural areas. Actually, the goal of economic development is to ensure the well-being of the local community.
Discussion. The post-war period of revitalization of rural areas of Ukraine will make adjustments to the theoretical foundations of their sustainable development. First of all, the task of European reference points for the development of rural areas with highly developed social infrastructure, innovative agricultural production will arise.
Keywords: rural territories, sustainable development, rural area, population, environment.
DEVELOPMENT OF METHODOLOGICAL FOUNDATIONS FOR ASSESSING THE FINANCIAL SITUATION OF AN ENTERPRISE
Authors:   Academy of Social Management, Moscow, Russia, Dadashev Alikhan Z.
Published: June 2023

The article discusses the methodological recommendations of various authors and the methods of ministries and departments, which propose a set of indicators designed to analyze and assess the financial condition and financial stability of an enterprise. An excessive number of indicators and their duplication does not contribute to an adequate assessment of the financial position of the enterprise, as well as the perception of this knowledge by students and the subsequent ability to calculate indicators. Three indicators and methods for their calculation are proposed, on the basis of which an assessment of the financial position of the enterprise for the reporting period can be carried out.
DEVELOPMENT OF MANAGEMENT ACCOUNTING AS AN INFORMATION SYSTEM FOR NON-FINANCIAL REPORTING OF FOOD PRODUCTION
Authors:   Financial University under the Government of the Russian Federation, Moscow, Russia, Ermakova Marina N. , Kopylskaya Sofia N. ,   Financial University under the Government of the Russian Federation, Moscow, Russia, Pochatkina Alexandra Yu. ,   Financial University under the Government of the Russian Federation, Moscow, Russia
Published: June 2023

Food production is a system-forming sphere of the Russian economy, which forms the agrifood market, food and economic security. Control over their quality should be entrusted not only to the state, but also to the public, because the health and quality of life of the population of the country depend on it. The availability of information on this social side of sustainable development can be achieved through sustainability reporting by organizations in these industries. The purpose of this article is to draw attention, on the one hand, to the almost complete absence of this information in the public field. And on the other hand, the lack of a system for collecting and storing data for information disclosure. The authors see a way out in the development of a management accounting system for the purposes of compiling non-financial reporting.
TRENDS IN THE DEVELOPMENT OF NON-FINANCIAL REPORTING OF ECONOMIC ENTITIES
Authors:   State University of Management, Moscow, Russia, Korzovatykh Zhanna M.
Published: June 2023

To date, the issue of effective assessment of the contribution of economic entities to the economy and ecology of the country has become acute in Russia. The idea of forming non-financial reports that disclose information about the environmental situation of an organization, its social responsibility and sustainable development for business continuity and a thrifty attitude to nature and ecology, allows us to determine the responsibility of economic entities for their activities affecting all spheres of public life, including the state of the environment and climate change. The article reveals the need to develop legal regulation of the formation of non-financial reporting with a detailed elaboration of uniform principles and methods of reporting, standards for the composition and content of information disclosed in non-financial reporting, indicators for mandatory reflection, depending on the industry affiliation of companies, strategic orientation and orientation for the future. The accumulated experience of Russian and foreign companies in reflecting information characterizing economic, environmental and social performance indicators in the field of sustainable development has determined the vector of further development of harmonization of financial and non-financial reporting, which allows collecting, evaluating and analyzing all the characteristics of the organization in aggregate and increasing the reliability of information about the economic entity as a whole.
FEATURES OF CALCULATION AND BUDGETING IN AUTONOMOUS EDUCATIONAL INSTITUTIONS
Authors:   Plekhanov Russian University of Economics, Moscow, Russian Federation, Turishcheva Tatiana B. ,   Financial University under the Government of the Russian Federation, Moscow, Russian Federation
Published: June 2023

The article deals with topical problems and tasks related to costing and budgeting in autonomous educational institutions. Separate emphasis is placed on the categorical essence of budgeting and costing tools. The main types of financial responsibility centers in the organizational structure of an autonomous educational institution are also indicated. The content of the revenue and expenditure parts of the budget is described. An exemplary structure for the classification of cost centers of an autonomous educational institution is also presented.
ORGANIZATIONAL STRUCTURAL ELEMENTS OF DIGITALIZATION OF FINANCIAL CONTROL IN A LARGE COMPANY
Authors:   Plekhanov Russian University of Economics, Moscow, Russia, Korchagina Lyudmila M. , Charyyarova Gozel D. ,   Peoples’ Friendship University of Russia, Moscow, Russian Federation
Published: June 2023

The article explores the concept of “financial control”, organizational and structural elements of digitalization of control in a large company, describes in detail the organizational structure of a large commercial company that is engaged in sales. The article also touches on the concept of “digital assets: tokens and cryptocurrencies”.
THE IMPACT OF DIGITAL PLATFORMS ON THE MODERN ECONOMY
Authors:   Plekhanov Russian University of Economics, Moscow, Russia, Korchagina Lyudmila M. , Charyyarova Gozel D. ,   Peoples’ Friendship University of Russia, Moscow, Russian Federation
Published: June 2023

The article explores the concept of “digital platforms” and their impact on control. The article also touches on the concept of “digital assets: tokens and cryptocurrencies”.
ANALYSIS OF THE INFORMATION BASE USED TO CALCULATE THE COVENANTS OF CREDIT INSTITUTIONS
Authors:   Voronezh State University, Voronezh, Russian Federation, Kupryushina Olga M. , Romanov Artem A. ,   Voronezh State University, Voronezh, Russian Federation
Published: June 2023

The article provides an analysis of the composition of the information base, which is used by commercial organizations when calculating special indicators requested by credit institutions in order to assess their financial condition – covenants.
INDIVIDUAL ENTREPRENEURS: FEATURES OF TAXATION IN THE CURRENT CONDITIONS
Authors:   Russian University of Economics named after G. V. Plekhanov, Moscow, Russia, Glubokova Nadezhda Yu.
Published: June 2023

Over the past years, the regulator has been introducing new taxation systems and amending existing ones. Given the withdrawal of foreign companies from the Russian market, individual entrepreneurship is becoming more and more popular among the population. The range of tax regimes that can be used by an individual entrepreneur has also expanded. A feature of the taxation of individual entrepreneurs is that most of them apply special tax regimes that can significantly reduce the tax burden and have a stimulating effect on their entrepreneurial activities. In this regard, information about the advantages and disadvantages of the existing tax systems and the effectiveness of their application is extremely relevant.
TAX MONITORING: FOREIGN EXPERIENCE
Authors:   Russian University of Economics named after G. V. Plekhanov, Moscow, Russia, Aksenova Anastasiya A.
Published: June 2023

Tax monitoring is a young but promising form of tax control in the Russian Federation. It replaces traditional checks with online interaction based on remote access to the taxpayer’s information systems and his accounting and tax reporting. This method of providing data to the tax authority allows you to quickly coordinate with the tax authority the position on taxation of planned and completed transactions. Access to taxpayer data allows the tax authority to reduce the volume of required documents and focus resources on verifying those transactions that contain elements of risk. This form of tax control provides preventive identification of tax risks and rapid settlement of disputed uncertain tax positions and allows you to prevent the occurrence of tax risks and disputable situations already at the time of planning transactions and transactions.
INVESTMENT TAX DEDUCTION IN THE MECHANISM OF STIMULATING THE PROCESS OF RENEWAL OF FIXED ASSETS
Authors:   Plekhanov Russian University of Economics, Moscow, Russia, Dyuzhov Alexey V.
Published: June 2023

The article studies the degree of the state of fixed assets in the Russian Federation, discloses the mechanisms for transferring the cost of fixed assets to the cost of finished products. The mechanism of the investment tax deduction and its regional features are revealed.
INCOME TAX AS A TOOL TO STIMULATE INNOVATIVE AND INVESTMENT ACTIVITY IN RUSSIA
Authors:   Plekhanov Russian University of Economics, Moscow, Russia, Semenova Galina N. ,   Moscow State Regional University Moscow, Russia
Published: June 2023

In modern conditions, income tax is becoming an increasingly important tool for regulating the Russian economy. The tax policy in the field of corporate income taxation should stimulate the development of innovation and investment activity, which is a key factor in increasing the competitiveness of the national economy and ensuring its sustainable growth. First of all, it should be noted that income tax directly affects the financial capabilities of enterprises for innovation and investment activities. Lower income tax rates, especially for small and medium-sized enterprises, can stimulate their investment and innovation activity, as this will allow them to allocate more funds for these purposes. In addition, the income tax can also help attract foreign investment in the Russian economy. High income tax rates may discourage potential investors, while lowering income tax rates and creating tax incentives for investors may attract additional investment.
BUSINESS: THE MAIN CHANGES IN THE TAX LEGISLATION OF 2023
Authors:   Plekhanov Russian University of Economics, Moscow, Russia, Bochkareva Nadezhda G. , Gendon Anzhelika L. ,   Plekhanov Russian University of Economics, Moscow, Russia, Golubeva Galina F. ,   Plekhanov Russian University of Economics, Moscow, Russia
Published: June 2023

Tax legislation is of great importance for the economy and society as a whole. Taking into account the changing global situation, the tax system should be able to adjust in such a way as to create a balance of the monetary system after an unforeseen situation occurs and maintain the position of the economy of the Russian Federation at a high level of flexibility. The most significant changes in the tax legislation of 2023 concerning business are described in detail in the article.
RELAXATION OF CRIMINAL LIABILITY FOR TAX CRIMES
Authors:   Plekhanov Russian University of Economics, Moscow, Russia, Bochkareva Nadezhda G. , Gendon Anzhelika L. ,   Plekhanov Russian University of Economics, Moscow, Russia, Golubeva Galina F. ,   Plekhanov Russian University of Economics, Moscow, Russia, Korostelev Aleksandr O. ,   Plekhanov Russian University of Economics, Moscow, Russia
Published: June 2023

Since March 2023, there has been a change in legislation aimed at mitigating the consequences in general patterns in the tax area, manifested in a reduction in the statute of limitations for attracting coverage.
Springs and seeps monitoring protocol for park units in the Northern Colorado Plateau Network, Version 1.1
Authors: Weissinger Rebecca , Moran Mary , Monroe Steve , Thomas Helen
Published: June 2023

Because of the scarcity of water on the Colorado Plateau and the disproportionately high use by flora and fauna, springs and seeps were quickly identified as an ecosystem of concern for the NCPN. Following the determination of network-wide vital signs, parks were asked to select their top priorities for monitoring. Four parks have implemented springs and seeps monitoring: Arches and Canyonlands national parks, and Hovenweep and Natural Bridges national monuments. This monitoring protocol consists of a protocol narrative and 11 standard operating procedures (SOPs) for monitoring springs, seeps, and hanging gardens (aka “springs”) in NCPN parks. The overall goal of the NCPN springs monitoring program is to determine long-term trends in hydrologic and vegetation properties in the context of changes in other ecological drivers, stressors, and processes. Specific objectives include describing the status and trends of water quantity (flow or stage as applicable), water quality (pH, specific conductance, temperature), and vegetation (endemic plant populations in hanging gardens, and vegetation species and cover). This protocol narrative describes the justification, sampling design, and field methods for NCPN springs monitoring. Details may be found in the SOPs, which are listed in Chapter 1 and available at irma.nps.gov. Other aspects of the protocol summarized in the narrative include procedures for data management, analysis, and reporting; personnel and operating requirements; and instructions for how to revise the protocol.
Elbow dysplasia in two german shepards of the same litter
Authors:   Daniel Cardoso Garcia, Larissa Eckmann Mingrone, Júlia Alves Lima, Letícia Gutierrez de Gutierrez, Isabela dos Santos Oliveira, José Wagner Amador da Silva and Marcelo Jorge Cavalcanti de Sá
Published: June 2023

Background: Canine elbow dysplasia (ED) is a common developmental disorder of the cubital joint that can lead to varying degrees of degenerative joint disease in growing animals and adults. ED affects mainly young animals of large breeds, and its prevalence is higher in males. Canine ED have been extensively investigated, but much still remains to be discussed. Many studies report that ED is a congenital disease of genetic origin in dogs. Cases Presentation: Two German Shepherds from the same litter were diagnosed with ED, a 6-month-old female weighing 26 kg with a history of acute claudication of the left thoracic limb (LTL) and her male sibling, which was then 8 months old and weighed 33 kg when diagnosed, even though he showed no clinical signs of this condition. Radiographic and computed tomographic (CT) exams were performed and revealed a non-union of the anconeal process (NUAP), a medial coronoid process disease of the ulna, and severe joint incongruity of LTL in the female. In the male, the images indicated fragmentation of the coronoid processes for both thoracic limbs and slight incongruities in the LTL and right thoracic limb (RTL). Both were subjected to elbow surgery and had full recovery, with no pain in the region where the osteotomy was performed nor pain during extension or flexion of the limb, demonstrating that the chosen treatment was satisfactory. Discussion and conclusions: It was very important to show the ED cases in two animals (three elbows) of the same litter, indicating a great probability of genetical contribution to this pathology. They were diagnosed with anatomical changes in the elbow joint. ED affects developing animals, and most commonly males. Environmental factors and a complex genetic inheritance play an important role for its predisposition. Recent evidence strongly points to joint incongruity as the most likely cause of ED in most dogs. Elbow dysplasia can be considered a syndrome that involves several disorders of this joint, and has a genetic nature, since animals from the same litter can show similar changes in the elbow region, while being exposed to the same environment and feeding during the same period.
Short and long term follow up of humeral condylar fracture type II treated by lag screw and anti-rotational pin associated to olecranon osteotomy
Authors:   Daniel Cardoso Garcia; Larissa Eckmann Mingrone; Marcelo Jorge Cavalcanti de Sá; José Wagner Amador da Silva and Júlia Alves Lima
Published: June 2023

Humeral condylar fractures are relatively common in dogs and are most often associated with low-energy trauma, mainly affecting young animals. Anatomical reduction and rigid stabilization are mandatory to correct these types of articular fractures and achieve the main goals as early return of limb function, pain-free elbow movement, and prevent or at least reduce degenerative joint disease. Even with optimal anatomic reduction, surgical outcome complications associated to this type of fractures may be very common, giving this kind of osteosynthesis a reserve prognosis and making it challenging to the surgeon. In the case report, an adult mixed-breed dog, 3,9 kg, has fractured the lateral condylar portion of the left humerus after a 4 meters fall. Corrective osteosynthesis was performed using an association of a transcondylar lag screw and an anti-rotational pin through an olecranon osteotomy access. Monthly clinical and radiographic follow up were carried out with the intent to show bone healing evolution. Within 45 days consolidation of the fracture could already be seen. And after 180 days follow up, no signals of osteoarthrosis were found in the elbow joint, and the dog is fine, painless, has good weight bearing and optimal limb function.
Technology for increasing the precious metals content in copper concentrate obtained by flotation
Authors: Panayotova Marinela , Panayotov Vladko
Published: June 2023

In the established technologies, the use of classic depressants of pyrite, such as lime represents one of the main problems in the flotation of gold-bearing copper (Cu) ores. Lime addition leads to the depression of the noble metals - gold (Au) and silver (Ag) that end up in tailings. Thus, the operator incurs economic losses. The current paper presents research aimed at replacing in flotation of copper pyrite ore, bearing gold and silver, the classical depressor lime with catholyte, i. e. with solution obtained during the electrolysis of water (pure or aqueous solutions) using a diaphragm electrolyser. Data from the conducted research show an increase in the content of precious metals in the obtained copper concentrate - from 148. 04 g/Mg Au and 112. 8 g/Mg Ag achieved by classical process to 216.45 g/Mg Au and 174.03 g/Mg Ag obtained by the proposed treatment. At the same time the Cu recovery increased by 3 % and the grade of Cu concentrate was 27.5 % Cu (compared to 16.2 % in the classical process). It seems that the main parameter influencing the selection separation process is the catholyte pH value.