bluuebunny/crossref_metadata_2025 huggingface dataset:
The development of viticulture through the requirements prism of green economy
Authors: Gladei Mihai
Published: November 2024

Introduction. The primary imperative of the sustainable development of the wine sector is to obtain high production, with low consumption of resources, in conditions of increased economic eﬃciency and the use of technological links that contribute to reducing energy con-sumption. High quality wine derivatives can be ensured, if three main factors are taken into account: the genotype (variety), location of the plantation (soil and climatic conditions) and applied technology (cultivation and processing). The intraspeciﬁc genotypes have a wide capa-city for use, but at the same time do not ensure the overcoming of climate change barrier. That is why, taking into account the functionality of genotypes and the use of technical algorithms and interspeciﬁc hybridization methods, more plastic rhizogenic interspeciﬁc genotypes should be created in terms of their adaptation to climate change, with beneﬁcial repercussions on the sustainable development of the wine sector.
Study of the non-menthol direction mint collection genotypic diversity
Authors: Zheleznyak T. , Vorniku Baranova Natalia , Vorniku Z.
Published: November 2024

In the current context, it is becoming increasingly urgent to expand the range of natural pro-ducts used in diﬀerent aspects of human activity. Essential oil plants are of great value due to the high demand for the products of their processing (essential oils and their components) for perfu-mery and cosmetic, pharmaceutical, liquor and food production. Mint is one of the major sources of essential oil in the world. The menthol-synthesizing forms of Mentha piperita L. are mostly cultivated. Lately, non-menthol mint cultivars have become widespread, synthesizing essential oils with a predominance of carvone, linalool, linalyl acetate, citral - substances with a wide range of application in the medicinal practice, food and perfumery industries. Mint variety Linaloolnaya contains up to 70% of linalool and is used in the perfume, chemical-pharmaceutical and food in-dustries. It has a pleasant, delicate fragrance. Lavandovaya mint variety is used in traditional me-dicine as a soothing remedy for various nervous disorders. Carvonnaya mint variety contains up to 80% of carvone and is used in the perfume, confectionery and liquor industries. It is widely used in the USA to ﬂavour chewing gum and toothpaste. Bergamotnaya mint variety refers to linalool and linalacetate direction, whose essential oil contains up to 40% and 45% of these components respectively, as well as citral, limonene, geranyl acetate, which gives the oil a pleasant citrus aro-ma. The leaves of this mint give the beverages a fresh, citrusy, slightly spicy note. It is important to research the genotypic diversity of the mint collection in terms of the main morphological and production parameters in order to increase the range of natural ﬂa-vorings and due to the annually changing weather and climatic conditions and the aggravated problem of drought in Moldova. This will allow the conservation and selection of genotypes that are resistant to the extreme factors and are promising for further research.
Diagnostic ability of salivary TNF-α and RANKL to differentiate periodontitis from periodontal health (case-control study)
Authors: Akram Hadeel Mazin , Salman Suzan Ali , Najah Ayser , Saliem Saif S. , Fadhil Raghad , Mahmood Ahraa Ali
Published: November 2024

Background

Periodontitis is a chronic inflammation affecting the tooth-supporting periodontal tissues. It is diagnosed by measuring periodontal parameters. However, documenting this data takes effort and may not discover early periodontitis. Biomarkers may help diagnose and assess periodontitis. This study aimed to evaluate the potential diagnostic of the salivary tumor necrosis factor-α (TNF-α) and receptor-activator of nuclear factor ĸ-B-ligand (RANKL) in distinguishing between periodontitis and healthy periodontium.

Methods

The selected sample size consisted of 88 subjects; it was divided into two groups: 44 subjects in the periodontitis group and 44 subjects in the healthy group. Unstimulated salivary samples were collected from participants. Demographic data and clinical periodontal parameters were recorded. ELISA was used for the quantification of levels of TNF-α and RANKL.

Results

Both TNF-α and RANKL concentrations showed statistically significant differences when comparing healthy to periodontitis (p < 0.01). The sensitivity of RANKL was found to be perfect (1.00), while its specificity was high (0.92) and the area under curve (AUC) was 0.985. On the other hand, TNF-α displayed high sensitivity (0.976) and good specificity (0.893), with an AUC of 0.973.

Conclusion

Salivary RANKL and TNF-α showed high diagnostic precision and hold potential as helpful instruments for the timely identification and distinction of periodontal diseases (PDs), presenting opportunities for enhanced management of PD and patient welfare.
Problems in Achieving Sustainability in the Tourism Sector in the Republic of Moldova
Authors: Suslenco Alina , Slutu-Bogdan Rodica
Published: November 2024

The paper gives an overview of the most important difficultes and challenges faced by tourism organizations in achieving sustainability. The general objective of the research is to identify and highlight both the problems encountered by companies in the field and the methods of preventing and mitigating them. To achieve the general objective, we applied a comprehensive research methodology, which includes methods such as: analysis, synthesis, induction, deduction, abduction, scientific abstraction, documentation, content analysis, etc. At the same time, each company in the tourism sphere needs to identify an approach in achieving sustainability, which would include dayly activities aimed at aligning companies with the approach to achieving sustainability on the one hand, and reducing the negative footprint on society on the other.
Theoretical Aspects of Applying Kaizen Principles in the Management of Support for Children in Difficulty
Authors: Ciobanu Mihail
Published: November 2024

This paper develops a theoretical framework for the application of Kaizen principles in socio-economic support for children in difficulty. Rooted in Japanese management practices, Kaizen principles emphasize both continuous, incremental improvements and the elimination of inefficiencies in activities. The use of these principles in supporting vulnerable groups such as neglected and abandoned children, those exposed to violence, the homeless, or orphans, can improve the quality and efficiency of services through small, but permanent changes. Kaizen can create a more resilient and adaptable support system capable of meeting the evolving needs of children in difficulty, thus improving their quality of life.
Assessment of the Perception and Attitude of the Judicial Personnel on Justice Reform in the Republic of Moldova
Authors: Cupcea Ion
Published: November 2024

This work analyses the perception and attitude of judicial personnel regarding the implementation of justice reform in the Republic of Moldova. In this regard, an evaluation of the normative framework underlying the strategy for reforming the justice system is conducted, particularly concerning human resource management aspects. In this context, the Justice Reform Strategy for 2022-2025 is analysed, as well as the objectives for ensuring effective justice, reflected in the National Development Strategy “European Moldova 2030”. To assess the perception of judicial personnel on justice reform, a sociological survey was conducted, based on a questionnaire method with 252 respondents participating. The results obtained reveal divergent opinions among human resources within the judicial system regarding the manner of reforming justice.
Unemployment Challenges in the Republic of Moldova: Analysis of Trends and Countermeasures
Authors: Barbăneagră Oxana , Jomir Eudochia
Published: November 2024

Unemployment is a global phenomenon, which includes a profound economic and social imbalance, especially in transition economies such as the Republic of Moldova. This paper proposes to explore the complex effects of unemployment on social, psychological and economic life, highlighting both passive measures (unemployment benefits) and active ones (job creation, vocational training programs). It argues that an effective strategy to combat unemployment must combine financial support with active interventions to facilitate rapid reintegration into the labor market and improve the prospects of the unemployed. This analysis is supported by data provided by the National Agency for Employment, in line with international methodologies, highlighting the impact of long-term unemployment on poverty levels and employment prospects in the Republic of Moldova.
The Role of Trade Unions in Representing Workers on Digital Labor Platforms
Authors: Gaspareniene Ligita , Remeikiene Rita , Staver Liliana , Paliukenas Arnas
Published: November 2024

This research examines the specific challenges faced by digital platform workers. Currently, the legal status of these workers remains ambiguous, and the regulatory frameworks, unprepared for these developments in the transformation of the labour market, significantly hinder collective bargaining efforts. The paper argues that labour law reforms are essential to explicitly recognize and regulate platform work, granting independent workers in this sector the right to form and join unions. Such reforms would empower platform workers to advocate for their rights, ensuring they are not left behind in the ever-evolving digital economy. Ultimately, the active participation of adaptive and revitalized unions will be crucial in securing fair and just treatment for digital platform workers on a global scale.
Mobile Applications Accessibility Impact on Business Activities
Authors: Nastas Vasile
Published: November 2024

This paper studies the value of accessibility support and its impact over businesses that run under mobile applications or at least are considered as a source of income. The research is focused on investigations, reports and statistics, selected from different sources regarding the relation between accessibility, mobile applications, business and investments. Besides, the study also includes several case studies, simulations and theoretical aspects that are meant to help businesses to understand the impact of accessibility over mobile applications. This can provide significant advantage in regulation terms and potential increase of the final revenue
Ethical considerations in laboratory, pharmacy, and nursing collaboration: Challenges and solutions
Authors: Alshammari Khalaf Saud Faryhan , Albakr Mohammed Saad Bakr , Almughamis Fahad Khalifah Salem , Albugami Dalal Mussad , Alkhabbaz Ghadeer Ghazi , Khrami Salma Ali , Al-Enazi Shaiem Halul Swilem , Aidrose Abdulrhman Aidrose Hamed , Hamzy Ibrahim Abdullah , Aljehani Mohammad Raja , Elyas Mohanad Emad K , Alamri Fouad Hamed , Alotaiby Naif Lahiq Mohsen , Alotaiby Awadh Awaadh Saad , Albashrawi Ahmed Hassan , Moribat Eisa Jafar , Al-Fardan Feras Abdullah
Published: November 2024

Background: Ethic in lab, ethic in pharmacy and ethic in nursing are central components in today’s health and medicine delivery which involves cooperation from different fields of practice including laboratory, pharmacy, nursing and medicine. However, the ethical requirement applicable in each of the professions may at times prove difficult to implement while their responsibilities intersect. Aim: This work intends to examine the ethical standards that underpin laboratory, pharmacy and nursing processes; establish the problems that may ensue from the interdisciplinary framework; and recommend measures that would promote sound ethical functioning in the health-care setting. Methods: A presentation of the ethical issues in health care, samples of ethical issues in health care, and the evaluation of approaches to enhancing interprofessional communication and collaboration and decision made were performed. The place of technology and the legal solutions for the ethical approaches was also discussed. Results: It was evidenced that the regulations of each profession were based on some eth limited set of principles including beneficence, non-maleficence, autonomy, justice, and confidentiality. Ethical concerns are created by role confusion, inconsistent responsibilities and loyalties of different professionals, and effective communication problems. Some case descriptions pointed to the challenges with interprofessional approach in addressing these dilemmas.
Inovação pedagógica na prática avaliativa de uma sala de aula em círculo de cultura
Authors: Cavalcanti Rilva José Pereira Uchôa , Silva Maria de Fátima Gomes da , Santos Zelia Maria Freitas dos , Pereira José Santos , Rodrigues Luiz Alberto Ribeiro
Published: November 2024

Um dos grandes desafios das mudanças educacionais continua sendo o processo avaliativo. A imbricação desse processo é tão grande que entendemos que, não se pode pensar em mudança no processo de ensinar e aprender, sem pensar em mudança também da forma de avaliar, uma vez que não podemos separar a avaliação do processo de ensino-aprendizagem. A avaliação é parte deste. Por isso, neste artigo, objetivamos socializar a experiência de trabalho em uma sala de aula da educação superior de um curso de pedagogia, cuja gestão direcionamos em círculo de cultura, como proposta pedagógica Freireana, que possibilita uma aprendizagem participativa entre educador/educadora e educandos/educandas. Como uma forma diferenciada da condução na organização do ensino-aprendizagem. É no círculo de cultura como um espaço  de aprendizagem, seja ele escolar ou não escolar, onde se confronta saberes e experiências. Ele substitui a organização do processo educativo autoritário centrado apenas no professor. O círculo de cultura naquela sala, trouxe assim, a necessidade de mudança também nos procedimentos avaliativos que eram vivenciados na Instituição, naquele momento. A experiência foi vivenciada em uma sala de aula do curso de Pedagogia de uma Faculdade privada, na perspectiva de romper com a concepção de que não é possível inovar na organização da prática pedagógica de sala de aula na Educação Superior. A experiência não aponta receitas, também esse não era o objetivo, mas reafirma a certeza de que é possível inovar no ensino superior e que as contribuições de Paulo Freire são atuais e perfeitamente adequadas ao contexto.
A aplicabilidade da inteligência artificial nas doenças cardiovasculares
Authors: Silva Júnior Paulo Roberto Carvalho da , Suman Júlia Maria Pimenta , Fortes Thalita Souza , Polla Sofia Gonçalves , Frota Eduardo da Costa , Nascimento Lucas Santos do , Lima Suelen Costa de
Published: November 2024

O objetivo geral do estudo consistiu em discutir sobre os efeitos da inteligência artificial no campo das doenças cardiovasculares. Neste sentido, fez-se uso do recurso metodológico conhecido como revisão de literatura, com recorte temporal definido entre os anos de 2019 e 2024. Foram consutadas bases como BVS, SciELO e PUBMED, com 4 estudos sendo considerados como aderentes aos propósitos da pesquisa. Os resultados alcançados demonstram que a inteligência artificial já é utilizada na área cardiovascular, sendo a interpretação de exames de eletrocardiograma e diagnósticos de infarto agudo do miocárdio algumas das aplicabilidades detectadas na literatura. Enfatiza-se sobre a necessidade de mais pesquisas voltadas para esta área, com vistas não apenas a robustecer o estado da arte, mas também desvelar realidades ainda não descritas na literatura cientifica. Os estudos encontrados apresentam resultados promissores, sendo que os avanços na aplicabilidade da inteligência artificial sobre processos envoltos em doenças cardiovasculares podem tornar os diagnósticos mais precisos. O estudo também pondera sobre a necessidade de expansão das aplicabilidades da inteligência artificial na saúde, com vistas a beneficiar mais pacientes, em especial, os que sofrem com doenças cardiovasculares.
Endoscopic Ultrasound-Guided Fine Needle Aspiration Analysis of Pancreatic Cysts at Gastrointestinal and Liver Diseases Teaching Hospital in Sulaimani, Kurdistan Region, Iraq
Authors: Tofeeq Baxtiar Sadiq , Husen Hiwa Abubakir , Abdulla Aras Aziz
Published: November 2024

Background: The extensive use of cross-sectional abdominal imaging (CT and MRI) has led to an increase in the occurrence of pancreatic cysts (PCs). Objectives: Identifying different forms of PC lesions, discriminating between malignant and benign cysts, and determining the prevalence of neoplastic and non-neoplastic PC. Methods: A retrospective cross-sectional analysis of 120 individuals with pancreatic cystic lesions was conducted between February 2023 and February 2024. There are 45 men and 75 women. The lesions were detected by EUS, MRI, CT, and TAUS. All patients underwent an EUS-guided FNA. Cytology and tumor markers (CA19-9 and CA-125) were used to evaluate the aspirated specimens. Results: PCs were substantially more common in females (62.5%). Benign SCN was the most common kind (40%). Malignant cysts were detected in 35 patients (29.2%) (IPMN 62.9%), with men accounting for a statistically significant majority (71.4%). Malignant cysts significantly correlated with vomiting and weight loss (34.3% and 91.4%, respectively). CA-19-9 and CA-125 showed considerably larger elevations in malignant cysts than benign cysts (68.6% and 56.5%, respectively). EUS was the most effective imaging tool for cyst detection, with a sensitivity of 94.3% and a specificity of 91.8%, followed by MRI, CT scan, and TAUS. Conclusions: Females were more likely to have PCs, whereas males had more malignant cysts. The most common and benign kind of PC was SCN. The most common form of malignant PC was IPMN, and EUS was the most effective way to diagnose PCs.
Regular-Closed Functions Between Soft Topological Spaces
Authors:   Department of Mathematics, Women Section, King Saud University, Riyadh 12372, Saudi Arabia, Al-Mufarrij Jawaher , Al-Ghour Samer ,   Department of Mathematics and Statistics, Jordan University of Science and Technology, Irbid 22110, Jordan
Published: November 2024

The object of the present paper is to introduce a new class of soft functions called soft regular-closed functions. This class contains the class of soft closed functions. Numerous theorems that give properties of such soft functions are presented. Moreover, sufficient conditions for a soft function to be soft regular-closed are given. In addition, several preservation theorems of soft separations axioms using soft regular-closed are given. Finally, the correspondence between this class of soft functions and the class of regular-closed functions in classical topology is studied.
On The Weak Fuzzy Complex Differential Equations and Some Types of the 1st Order 1st degree WFC-ODEs
Authors:   Department of Mathematics, The University of Texas at Arlington, Arlington, TX 76019-0407, USA, Ahmed Ahmed ,   Department of Mathematics, Faculty of Science and Information Technology, Jadara University, P.O. Box 733, Irbid 21110, Jordan,   Department of Mathematics, Faculty of Sciences, Tishreen University, Latakia, Syria,   Mathematics Department, Faculty of Science, Applied Science Private University (ASU) Amman, Jordan,   The university of Jordan–Aqaba Department of computer information systems, Jordan,   Department of Mathematics, Faculty of Science and Technology, Irbid National University, P.O. Box: 2600 Irbid, Jordan, Heilat Ahmed Salem , Razouk Lama , Khalil Sara A. , Alsaraireh Ahmed Atallah , Al-Husban Abdallah Al
Published: November 2024

The objective of this paper is to introduce the concept of Weak Fuzzy Complex differential equations. We have defined the general solution of the n-th order Weak Fuzzy Complex ordinary differential equation. That we have used a special isomorphism transformation function to write the WFC-ODE as two Real ODEs and solved them with respect to their own variables. Then, by the inverse of the transformation function, we have got the general solution in F (J) as a structure of two general solutions in R. Therefore, we have shown some types of first-order first-degree separable, exact, and linear WFC-ODEs. Also, we have found their general solutions with examples to demonstrate them.
Fermatean Neutrosophic Soft Set
Authors:   Department of Mathematics, Faculty of Science and Technology, Jadara University, Irbid 21110, Jordan, admin admin ,   Department of Mathematics, Faculty of Science and Technology, Jadara University, Irbid 21110, Jordan,   Department of Mathematics, Faculty of Science and Technology, Jadara University, Irbid 21110, Jordan,   Department of Mathematics, Faculty of Science and Technology, Jadara University, Irbid 21110, Jordan,   Department of Mathematics, Faculty of Science and Technology, Jadara University, Irbid 21110, Jordan, Zureigat Hamzeh , Batiha Belal , Al-khateeb Areen Al , Al-shboul Abedallah Al
Published: November 2024

This paper aims to introduce a new concept which is Fermatean Neutrosophic Soft Set (FNSS), which is a combination of the Neutrosophic soft sets and Fermatean Fuzzy Sets. Some operations and properties of the new model, including complement, restricted union, and extended intersection are discussed. Further, an application of FNSS is modeled for multiple attribute decision-making and solved with the help of our newly launched algorithm, that is, the selection of the most attractive laptop based on a computer simulation report. Finally, a comparative analysis between the initiated FNSS model and some existing approaches is provided to show its reliability.
Shape preserving monotonic and convex data interpolation using rational cubic ball functions
Authors:   Department of Mathematics, Faculty of Science, Jerash University, Jerash, Jordan, Ayser Ayser ,   Department of Mathematics, Faculty of Science, Jerash University, Jerash, Jordan,   Department of Mathematics, Faculty of Science, Jadara University, Irbid, Jordan, Ahmed Jafar Husni , Hazaymeh Ayman
Published: November 2024

In this study, a rational cubic Ball function has been used to preserve the shape of monotonic and convex data. Conditions for shape preservation were drawn from the data and imposed on the free parameters of the interpolant function in such a way as to preserve the shape of the data. The interpolant is C1, which is continuous and visually pleasant function. The outputs of a number of numerical examples are presented.
ПРОБЛЕМЫ РАЗВИТИЯ РОССИЙСКОЙ ВНЕШНЕЙ ТОРГОВЛИ СЫРЬЕВЫМИ ТОВАРАМИ
Authors: Э.А. Исраилова
Published: November 2024

Актуальность статьи обусловлена значимостью международной торговли сырьевыми товарами в мировой экономике, а также ее влиянием на экономическое развитие России, чья экономика в значительной степени зависит от экспортных доходов этой группы товаров. Современное состояние мировой экономики и изменяющаяся международная конъюнктура, геополитическая нестабильность требуют проведения анализа и прогнозирования развития места и роли России в международной торговле сырьевыми товарами. В статье рассмотрены вызовы и проблемы внешней торговли российскими сырьевыми товарами, вызванные изменениями политических и экономических условий.

Relevance of article is due to the importance of international trade in commodities in global economy, as well as its influence on economic development of Russia, whose economy largely depends on export revenues of this group of goods. Current state of the world economy and changing international environment, geopolitical instability require analysis and forecasting of development of Russia's place and role in international trade in commodities. Article examines the challenges and problems of foreign trade in Russian commodities caused by changes in political and economic conditions.
ОСНОВНЫЕ ПРОБЛЕМЫ И ПУТИ РАЗВИТИЯ АВТОТРАНСПОРТНОЙ ЛОГИСТИКИ В РОСТОВСКОЙ ОБЛАСТИ
Authors: А.В. Кондратьев
Published: November 2024

В статье проведен анализ транспортно-логистической отрасли страны и Ростовской области. Представлены примеры развития региона при взаимосвязи бизнеса и государства, рассмотрены пути дальнейшего развития региона в перспективы до 2030 г., идеи о взаимодействии государства и бизнеса для создания цифровых логистических комплексов на территории Ростовской области и соседних регионов.

Article presents the analyzes the transport and logistics industry of country and Rostov region. Examples of development of region with relationship between business and state are presented, ways of further development of region in prospects up to 2030 are considered. Ideas of interaction between the state and business for creation of digital logistics complexes in Rostov region and neighboring regions are considered.
МАРКЕТИНГОВЫЕ РЕШЕНИЯ ПРЕДПРИЯТИЙ РОЗНИЧНОЙ ТОРГОВЛИ НА ОСНОВЕ ИСПОЛЬЗОВАНИЯ ТЕХНОЛОГИЙ ИСКУССТВЕННОГО ИНТЕЛЛЕКТА
Authors: О.Н. Миргородская
Published: November 2024

В статье рассмотрены вопросы практического применения технологий искусственного интеллекта в различных аспектах маркетинговой деятельности розничных торговых предприятий. Автором изучены преимущества и потенциал развития глобального рынка искусственного интеллекта в индустрии розничной торговли, обозначены факторы, способствующие росту мирового рынка искусственного интеллекта в секторе розничной торговли, а также определены риски, связанные с интеграцией технологий с поддержкой искусственного интеллекта в маркетинговые процессы ретейл-компаний. Отмечено, что нахождение правильного баланса между технологическими инновациями и ответственным внедрением имеет решающее значение для использования возможностей искусственного интеллекта в маркетинговой деятельности ретейл-компаний с целью формирования более эффективного, ориентированного на клиента и устойчивого будущего для розничной торговли в гиперконкурентной среде. Сделан вывод о том, что технологии с поддержкой искусственного интеллекта продолжат разрушать традиционную модель маркетинговой деятельности розничной торговли, поскольку предприятия стремятся использовать автоматизацию маркетинговых процессов для снижения затрат при одновременном повышении результативности и точности принятия маркетинговых решений, основанных на фактах.

Article deals with practical application of artificial intelligence technologies in various aspects of marketing activities of retail trade enterprises. Author has studied the advantages and development potential of global artificial intelligence market in retail industry, identified the factors contributing to growth of global artificial intelligence market in retail sector, and identified the risks associated with integration of technologies with artificial intelligence support in marketing processes of retail companies. It is noted that finding the right balance between technological innovations and responsible implementation is crucial for using capabilities of artificial intelligence in marketing activities of retail companies in order to form a more efficient, customer-oriented and sustainable future for retail in hyper-competitive environment. It is concluded that artificial intelligence-enabled technologies will continue to destroy the traditional model of retail marketing activities, as enterprises seek to use automation of marketing processes to reduce costs while increasing the effectiveness and accuracy of fact-based marketing decisions.
О ВЫВОДЕ ПАРЫ ОБЪЕКТОВ НА ЗАДАННЫЙ УРОВЕНЬ ФОНДОВООРУЖЕННОСТИ ЗА ФИКСИРОВАННОЕ ВРЕМЯ ПРИ МИНИМАЛЬНЫХ ЗАТРАТАХ
Authors: Г.А. Батищева , М.И. Журавлёва , П.В. Николенко
Published: November 2024

В модели «инвестиции – потребление» рассматривается вопрос о достижении нужного уровня фондовооруженности к фиксированному моменту времени парой объектов. Рост фондовооруженности обеспечивают собственные инвестиции, если их недостаточно для достижения поставленной цели, то необходимо привлекать дополнительные средства. При этом результат зависит как от величины привлеченных средств, так и от формы финансового потока, в котором они поступят. Установлен минимальный объем средств, которые необходимо привлечь дополнительно к собственным инвестициям, и форма финансового потока, заданного в векторной форме, в котором они должны поступать, чтобы поставленная цель была достигнута.

In the «investment – consumption» model, the issue of achieving the desired level of capital strength by a fixed point in time by a pair of objects is considered. The growth of the capital stock is provided by own investments, if they are not enough to achieve the goal, then it is necessary to attract additional funds. At the same time, the result depends both on the amount of funds raised and on the form of the financial flow in which they will arrive. The minimum amount of funds that need to be attracted in addition to their own investments and the form of the financial flow, given in vector form, in which they must flow in order for the goal to be achieved, have been established.
АНАЛИЗ ИНДЕКСА ЧЕЛОВЕЧЕСКОГО РАЗВИТИЯ РОССИИ И ЕГО РОЛЬ В ТЕМПАХ ЭКОНОМИЧЕСКОГО РАЗВИТИЯ СТРАНЫ
Authors: И.М. Камалдинова , Г.Р. Мухаметшина
Published: November 2024

В статье рассмотрена ценность человеческого капитала страны для развития экономики, рассмотрены методы и критерии его оценки, существующие показатели оценки Организацией Объединенных Наций индекса человеческого развития стран мира, а также разработанные дополнительные индексы человеческого развития. На основе докладов Организации Объединенных Наций проведен статистический анализ индекса человеческого развития стран мира в разрезе стран союза БРИКС, групп стран с очень высоким и очень низким индексом человеческого развития. Оценено положение Российской Федерации в рейтинге стран, а также проанализирована динамика индекса человеческого развития за последние 3 года. Рассмотрены значения индексов человеческого развития Российской Федерации в 2021 г. и ее субъектов, факторы, тормозящие человеческое развитие, методы повышения индекса человеческого развития органами публичной власти, а также факторы социально-экономического развития региона, имеющие прямое или косвенное влияние на человеческое развитие. Изучено влияние реализуемых в Российской Федерации Национальных проектов на позиции Российской Федерации в рейтинге стран по индексу человеческого развития.

Article considers the value of country's human capital for development of economy, considers the methods and criteria for its assessment, existing indicators for United Nations assessment of human development index of countries of the world, as well as developed additional human development indices. Based on reports of United Nations, statistical analysis of human development index of countries of the world was carried out in context of countries of BRICS union, groups of countries with a very high and very low human development index. Position of Russian Federation in ranking of countries was assessed, and dynamics of human development index over the past 3 years was analyzed. Values of human development indices of Russian Federation and its subjects in 2021, factors hindering human development, methods of increasing the human development index by public authorities, as well as factors of socio-economic development of region have a direct or indirect impact on human development are considered. Influence of National projects implemented in Russian Federation on position of Russian Federation in ranking of countries according to human development index has been studied.
УПРАВЛЕНИЕ РИСКАМИ В СФЕРЕ БУХГАЛТЕРСКОГО И НАЛОГОВОГО УЧЕТА В УСЛОВИЯХ ПОПУЛЯРИЗАЦИИ ПЕРЕВОДА УСЛУГ ПО ВЕДЕНИЮ БУХГАЛТЕРСКОГО И НАЛОГОВОГО УЧЕТА НА АУТСОРСИНГ
Authors: И.С. Моложавенко
Published: November 2024

Повышенный спрос на пользование услугами аутсорсинговых компаний по ведению бухгалтерского и налогового учета требует проведения дополнительной оценки рисков искажения бухгалтерской и налоговой отчетности организации-налогоплательщика, определения уровней и ответственности субъектов – участников бизнес-процесса, расширения контрольной среды по управлению рисками в целях достижения положительного эффекта от передачи учетных процессов сторонней организации.

Increased demand for the use of services of outsourcing companies for accounting and tax accounting requires an additional assessment of the risks of distorting the accounting and tax reporting of a taxpaying organization, determining the levels and responsibilities of business process participants, expanding the control environment for risk management in order to achieve a positive effect from transfer of accounting processes to a third party
АНАЛИТИЧЕСКАЯ ЕМКОСТЬ ОТЧЕТА О ФИНАНСОВЫХ РЕЗУЛЬТАТАХ В СИСТЕМЕ КОНТРОЛЯ ФИНАНСОВОГО СОСТОЯНИЯ ПРЕДПРИЯТИЯ
Authors: К.В. Шавшаева
Published: November 2024

Для современных предприятий особое значение имеет финансовый анализ, поскольку он позволяет стабильно функционировать предприятию и предотвращать ситуации наступления финансовой несостоятельности (финансовой дестабилизации) или официальной процедуры банкротства. В рамках финансового анализа ключевое значение имеет бухгалтерская (финансовая) отчетность. Показатели финансовых результатов используются практически в каждом блоке финансового анализа предприятия. Поэтому отражение информации о финансовых результатах в бухгалтерской (финансовой) отчетности должно соответствовать принципам достоверности информации, ее полного отражения. Информация должна быть достаточной для принятия заинтересованными пользователями экономических решений.

For modern enterprises, financial analysis is of particular importance, since it allows the enterprise to function stably and prevent situations of financial insolvency (financial destabilization) or official bankruptcy proceedings. In the framework of financial analysis, accounting (financial) reporting is of key importance. Indicators of financial results are used in almost every block of financial analysis of the enterprise. Therefore, the reflection of information on financial results in the accounting (financial) statements must comply with the principles of reliability of information, its full reflection. The information should be sufficient to enable interested users to make economic decisions.
A preliminary stylometric analysis of the Four Gospels in order to prove literary independence instead of the Synoptic Problem
Authors: Christianto Victor
Published: November 2024

As we discussed in a forthcoming article, there is an alternative hypothesisthat can be considered in lieu of the so-called Baur’s Tuebingen school, thatis the formative years of Earliest Christianity led to such notion of synthesisbetween Petrine Christianity and Pauline Christianity. Instead, we consider a branching process, which can be considered alternatively as spreadingnetwork even to Asia and Europe at the time. Corresponding to the hypothesis is that the four witnesses who worked on at the period to write down the four Gospels were more likely to write independently. In the meantime, this hypothesis does not exclude possibility that they ever met in person, at the First Council in Jerusalem as depicted in the book of Acts chapter 15, or before, or after that event.
Assessment of Dietary Patterns in Thyroid Patients in Zawia City, Libya
Authors: Amina Elzawi  , Nadia Beshna  , Ghufran Alahrash  , Shahd Alafia  , Aya Alearf
Published: November 2024

Hormonal abnormalities, especially those related to follicle-stimulating hormone (FSH). This study seeks to examine the relationships of BMI, dietary patterns, seafood intake, FSH levels, and genetic variables in patients with thyroid conditions. This cross-sectional study encompassed 94 patients with thyroid conditions. BMI was categorized into four classifications (<17, 17–19, 20–25, >25), and dietary patterns were divided into conventional, balanced, specific diets, and others. Seafood consumption was classified as daily, weekly, seldom, infrequently, or never. FSH levels were categorized into five ranges. Statistical analysis was conducted to evaluate the correlations among these characteristics. A significant correlation was seen between BMI and FSH levels (p = 0.000041), with people exhibiting a BMI <17 demonstrating elevated FSH levels (>15 in 10 participants). Individuals with a BMI exceeding 25 demonstrated reduced FSH levels (ranging from 1 to less than 5 in 18 subjects). Seafood consumption significantly influenced FSH levels (p = 0.002334), with weekly consumers exhibiting a wide range of FSH values, whereas infrequent or non-consumers demonstrated elevated FSH levels (>15 in 5 subjects). Concerning dietary patterns, 60.63% adhered to a conventional diet, whereas 67% of patients have a familial history of thyroid disorders. Furthermore, 48.2% of subjects had second-degree obesity. This study highlights the intricate relationship among BMI, dietary habits, seafood intake, and hormonal regulation in patients with thyroid conditions. These factors, in conjunction with genetic predispositions, must be taken into account in the management of thyroid problems to enhance patient outcomes.
Pengaruh Kecerdasan Emosional, Perilaku Belajar, Minat Belajar Dan Cara Mengajar Dosen Terhadap Pemahaman Akuntansi Mahasiswa Universitas Bina Insan Lubuklinggau
Authors: Nurhayati Yuli Nurhayati , Triharyati Eri , Wiranata Tamsil , Wulan Sari Dian
Published: November 2024

Fokus penelitian ini adalah untuk menganalisis potensi pengaruh kecerdasan emosional, perilaku belajar, minat belajar, dan metode pengajaran dosen terhadap pengetahuan akuntansi secara parsial dan agregat. Tujuan dari penelitian ini adalah untuk mengidentifikasi faktor-faktor yang paling signifikan dalam meningkatkan pemahaman akuntansi mahasiswa dan mengevaluasi pengaruh gabungan dari variabel-variabel tersebut terhadap hasil pembelajaran akuntansi. Metodologi penelitian yang digunakan adalah metode kuantitatif, dengan populasi penelitian terdiri dari 186 mahasiswa akuntansi dan sampel berjumlah 126 mahasiswa. Data diolah dan diperiksa menggunakan aplikasi SPSS versi 22. Hasil uji agregat menunjukkan nilai f hitung sebesar 13,723 melampaui nilai f tabel sebesar 2,45, yang mengindikasikan bahwa perilaku belajar, kecerdasan emosional, dan minat belajar dengan metode pengajaran dosen secara signifikan meningkatkan pemahaman akuntansi mahasiswa. Berdasarkan hasil beberapa pengujian, kecerdasan emosional secara signifikan meningkatkan pengetahuan akuntansi (nilai t hitung 4,435), perilaku belajar memiliki pengaruh yang sangat bermanfaat (nilai t hitung 5,522), minat belajar juga menunjukkan pengaruh yang signifikan (nilai t hitung 5,587), dan metode pengajaran dosen memberikan dampak yang signifikan dan menguntungkan (nilai t hitung 4,839).
Sustainability Based Financial Risk Management Strategies For Long Term Resilience: A Systematic Review
Authors: Wahyuni Rindi , Febriyanti Berliana , Laila Ghina , Sunaryo Deni , Adiyanto Yoga
Published: November 2024

This study conducted a systematic literature review on the application of sustainability principles in financial risk management in the banking, agriculture, infrastructure, and decentralized technology sectors. By utilizing a sustainability-based approach and early warning metrics, this study identified significant benefits that can strengthen the financial resilience of organizations to long-term uncertainty. The findings show that this approach is not only effective in reducing financial risks but also generates social and environmental benefits, such as improved reputation, public trust, and strengthened stakeholder relationships. However, the implementation of this approach is faced with challenges, including limited resources, low awareness among organizations, and minimal regulations that support the adoption of sustainability in risk management. Recommendations from this study include the development of more supportive regulations, increased investment in predictive technology, and further in-depth research to strengthen the integration of sustainability in financial risk management. These findings are expected to encourage the adoption of a more strategic, responsive, and sustainable risk management approach, which can ultimately improve organizational resilience in the future.
A Development HUMAN RESOURCE DEVELOPMENT IN HALAL TOURISM: A CASE STUDY OF THE ISLAMIC TOURIST DESTINATION OF SAPURO TOMB IN PEKALONGAN
Authors: Naila Abidah  , Gunawan Aji  , Hariana Reksa Zakiyya
Published: November 2024

This research intends to analyze Human Resource Development in Halal Tourism: Case Study of Islamic Tourism Destinations in Indonesia. This research is library research with a qualitative approach. The data sources used in this research come from various literature journal articles that are relevant to the research topic. The data analysis method used is content analysis of the literature sources used in the research. From this research it is concluded that human resources have the potential contained within humans to realize their role as adaptive and transformative social beings who are able to manage themselves and all the potential contained in nature towards achieving a prosperous life in a balanced and sustainable order. Human resources are a process of utilizing humans as workers in a humane manner, so that their physical and psychological potential functions optimally to achieve organizational goals. Tourism in Indonesia is a place that has good prospects. With this, Indonesia needs to increase its capacity to develop management to attract more domestic and foreign tourists. The management itself also requires good human resources so that it takes from the existing workforce to increase halal tourism business actors in various regions of Indonesia. In general, halal tourism is a tourist attraction that has special rules that meet the provisions of Islamic law, such as facilities and services. This halal tourism aims to make a tourist destination friendly for Muslim tourists but can still be enjoyed by non-Muslim tourists.
STRATEGI BADAN PENDAPATAN DAERAH (BAPENDA) DALAM MENCAPAI TARGET PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) DAN BEA HAK ATAS TANAH DAN BANGUNAN (BPHTB) KABUPATEN LABUHANBATU PROVINSI SUMATERA UTARA
Authors: Arief Kurniawan Siregar  , Ella Wargadinata  , Yana Sahyana
Published: November 2024

Berdasarkan data laporan Kabupaten Labuhanbatu dalam angka Tahun 2020, dapat dipahami bahwa ada tiga sumber pendapatan daerah dari pajak yang belum maksimal yaitu Pajak Sarang Burung Walet, Pajak Bumi dan Bangunan, dan Pajak Bea Perolehan Hak Atas Tanah dan Bangunan.
Tujuan dari penelitian ini adalah untuk mengetahui dan merumuskan; 1) Strategi Badan Pendapatan Daerah Kabupaten Labuhanbatu dalam mencapai target penerimaan Pajak Bumi dan Bangunan (PBB) dan Bea Hak atas Tanah dan Bangunan (BPHTB); 2) Faktor internal dan faktor eksternal dalam mencapai target penerimanaan penerimaan Pajak Bumi dan Bangunan (PBB) dan Bea Hak atas Tanah dan Bangunan (BPHTB).
Metode penelitian yang digunakan penulis adalah metode diskriptif dengan cara pendekatan kualitatif, maka dari itu penulis sebagai instrumen kunci harus melakukan survey lokasi langsung ke objek penelitian yang dituju. Teknik pengumpulan data menggunakan observasi, Wawancara, dan Teknik Dokumentasi.
Hasil penelitian menunjukkan bahwa; Pertama, strategi yang efektif yang sudah dilakukan oleh Badan Pendapatan Daerah Kabupaten Labuhanbatu terbagi menjadi tiga bagian yaitu; 1) verifiikasi data; 2) validasi data; 3) update data. Strategi ini sudah berjalan baik dan terus dilakukan oleh BAPPEDA Kabupaten Labuhanbatu. Kedua, analisis faktor Lingkungan Internal, Kekuatan; 1) Tersedia sarana dan prasarana yang memadai; 2) Memiliki Sumber Daya Manusia yang mencukupi dalam kedisipilinan dan kompetensinya; 3) Memiliki payung hukum Pusat dan Daerah sebagai dasar penetapan. Kelemahan; 1) Belum memiliki sistem informasi berbasis IT/Online; 2) Terbatasnya tempat-tempat pembayaran dan pelayanan: 3) Belum memiliki fasilitas kendaraan operasional jemput bola pelayanan dan pembayaran PBB ke setiap Kelurahan, Peluang; 1) Semakin solidnya kerja sama; 2) Adanya dukungan kemajuan informasi dan komunikasi. Ancaman; 1) Terdapat sebagian besar wajib pajak yang kurang kooperatif dan menghindari membayar pajak; 2) Masih terdapat masyarakat yang belum menginformasikan tanah dan bangunan nya ke Kantor Pelayanan Pajak.
PENINGKATAN KESEJAHTERAAN SOSIAL MELALUI PEMBERDAYAAN MASYARAKAT DIFABEL DI DESA PANGGUNGHARJO KECAMATAN SEWON KABUPATEN BANTUL DAERAH ISTIMEWA YOGYAKARTA
Authors: Hendra Felani  , Rikha Murliasari
Published: November 2024

Kesetaraan dalam bidang kesejahteraan sosial bagi masyarakat difabel merupakan hak yang memang harus diperoleh. Dengan segala keterbatasan yang dimiliki oleh masyarakat difabel tidak akan menjadikan putus harapan dalam memperoleh kesejahteraan sosial ekonomi yang layak seperti halnya induvidu lainnya. Berbagai macam potensi diri masyarakat difabel pada masa sekarang sudah mulai terlihat dengan bukti adanya beberapa perusahaan baik dari perusahaan pemerintah maupun dari perusahaan swasta menerima tenaga kerja dari masyarakat difabel. Penulisan ini bertujuan untuk mendeskripsikan upaya peningkatan kesejahteraan sosial melalui pemberdayaan masyarakat difabel yang difokuskan penyandang disabilitas kekurangan fisik. Jenis penelitian yang digunakan adalah penelitian kualitatif. Analisis data yang digunakan dalam penelitian ini melalui tahapan berdasarkan teori Miles dan Huberman, antara lain pengumpulan data, reduksi data dan display Data. Peningkatan kesejahteraan sosial melalui pemberdayaan masyarakat difabel tidak hanya diberikan pembinaan dan pelatihan saja, namun selain dari pada hal tersebut untuk menumbuhkan rasa kepercyaan diri mereka bentuk bantuan boleh berupa bantuan sembako, akses peminjaman kredit lunak sebagai permodalan usaha mereka dan pendampingan dalam menjalankan roda usaha mereka mutlak di lakukan, sehingga upaya dalam peningkatan kesejahteraan masyarakat difabel dapat terwujud dengan baik dan tepat guna. Untuk mengatasi belum meratanya pananganan kesejahteraan sosial bagi penyandang disabilitas, dibutuhkan kerja sama yang kuat antara pihak pemerintah dan non permerintah sebagai bentuk perwujudan pemerataan kebutuhan sosial dan ekonomi dengan cara memperdayakan komunitas-komunitas panyandang disabilitas di wilayah kabupaten Bantul. Hal tersebut bertujuan agar upaya pemberantasan kemiskinan dan tingkat pengangguran masyarakat difabel dapat teratasi dengan baik.
IMPLEMENTASI KAWASAN TANPA ROKOK DI KECAMATAN SAKO KOTA PALEMBANG PROVINSI SUMATERA SELATAN
Authors: Imam Indrayadi  , Kusworo  , Ali Hanafiah Muhi
Published: November 2024

Tujuan penelitian ini untuk menganalisis Implementasi Kawasan Tanpa Rokok di Kecamatan Sako Kota Palembang Provinsi Sumatera Selatan. Metode penelitian yang digunakan dalam penyusunan tesis ini adalah metode penelitian kualitatif, dengan pendekatan deskriptif. Data diperoleh melalui teknik pengumpulan data: observasi, wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa Implementasi Kawasan Tanpa Rokok di Kecamatan Sako Kota Palembang Provinsi Sumatera Selatan sudah diterapkan. Namun, pada pelaksanaannya belum berjalan dengan maksimal karena dalam pelaksanaannya masih terjadi pelanggaran terhdap kebijakan ini dan belum maksimalnya kinerja satgas dalam menertibkan parapelanggar kebijakan ini.
STRATEGI PEMERINTAH DALAM PENANGGULANGAN COVID-19 DALAM MENINGKATKAN EKONOMI DI KABUPATEN HALMAHERA UTARA PROVINSI MALUKU UTARA
Authors: Nurhadi
Published: November 2024

Artkel ini bertujuan untuk mengetahui strategi yang dilakukan oleh pemerintah dalam penanggulangan Covid-19, hambatan yang di hadapi serta upaya yang dilakukan dalam membantu perekonomian masyarakat akibat dampak Covid-19 tersebut. Artikel ilmiah ini menggunakan metode deskriptif dengan pendekatan kualitatif, dimana penulis menggambarkan fenomena yang terjadi di lokasi penelitian. Adapun teknik pengumpulan data yang digunakan yaitu dengan menggunakan teknik observasi partisipatif dan dokumentasi, sedangkan teknik analisis data yang digunakan penulis menggunakan teknik analisis data triangulasi. Berdasarkan pembahasan artikel ilmiah ini, menunjukkan bahwa strategi pemerintah dalam penanggulangan Covid-19 di Kabupaten Halmahera Utara telah melakukan upaya untuk melaksanakan bantuan kepada masyarakat namun masih ditemukan beberapa hambatan yang di hadapi oleh pemerintah daerah. Hambatan-hambatan tersebut sudah di upayakan agar dapat di selesaikan sehingga dapat membantu ekonomi masyarakat Kabupaten Halmahera Utara. Saran yang dilakukan yaitu pemerintah daerah membuat regulasi agar masyarakat mengetahui strategi yang dijalankan