bluuebunny/crossref_metadata_2025 huggingface dataset:
COVID-19 IMPACT: NEW TENDENCIES AND TRENDS IN MENTAL HEALTH RESEARCH
Authors: Vus Viktor , Puzyrina Anastasiia
Published: January 2022

The aim: To provide an analysis of contemporary investigations in the area of Mental Health Care for the individual \ population; to define the main trends, tendencies, key concepts of these investigations during \ after Covid -19 pandemic and established restrictions.
Materials and methods: A literary review (163 research publications totally) of relevant articles was performed (a scoping review method) based on the followings criteria: publication year (2020-2021), publication source (only PubMed and Open Access), mental health issues in regards of individual \ population. We used “mental health,” “covid19 mental health”, “impact of covid 19 on mental health,” and “covid 19 mental health impact” keywords for searching related research papers in the Pubmed database. Additionally, the clinical case of social restrictions’ impact on a patient’ mental health is described.
Conclusions: The main trends of modern research are determined by: the search for more modern scientific terms and categories (E – Mental Health, digital Mental Health, Tele-Mental Health, etc.); study of risks and benefits of widespread use of virtual and information technologies in the field of Mental Health Care; diagnosis and treatment of new mental health disorders; reassessment of traditional values, active search for new meanings in the field of interpersonal and intergroup relationships; development of health-responsive economy and health-responsive society
THE INVALIDITY OF CONTRACTS IN THE FIELD OF MEDICAL SERVICES AS A WAY TO PROTECT THE RIGHTS OF THE PATIENT
Authors: Tashian Roman I.
Published: January 2022

The aim of this article is to reveal the essential features of contracts providing medical services. The author also focused on the grounds for the invalidity of such contracts – entering into medical services contract without license or permission, prohibition of some medical services or methods of treatment, the imposing of unnecessary medical services, a contradiction to corporate regulations, fraud. A significant part of the work is devoted to the consequences of the invalidity of the contract – the restitution of the money received under the contract and compensation of harm.
Materials and methods: The study is based on the statutory acts of European Union countries, the USA, and others. The author also uses acts of international law in the field of medical services and cases of court practice.
Conclusions: Although the invalidity of contracts in the field of medical services is not one of the most common ways to protect a patient’s rights, it is in many cases essential to the reliable delivery of medical services. The patient has the right to initiate a legal dispute regarding the invalidity of the contract. The restitution of the money paid by the patient, as well as compensation for the harm caused, can be applied not only within the framework of tort law but also under the responsibility for the breach of the contract.
RESEARCH STUDY OF MEDICINES USING THE HUMAN BODY AFTER HIS/HER DEATH
Authors: Antoniuk Olena І. , Vyshnyvetskyy Ivan I.
Published: January 2022

The aim of this paper is to determine the legal nature and basis for the research of medicines using the human body after establishing the fact of his/her biological death.
Materials and methods: This research study is based on an analysis of the norms of international law and legislation of some states on the admissibility of the research of medicines using the human body after establishing the fact of his/her biological death. The research was carried out using the methods of dialectical and formal logic, general scientific and special legal research methods.
Conclusions: The possibility of organizing and conducting research using the human body after ascertaining the fact of his/her biological death as a scientific study distinguishes such studies from related types of medicines research, proposed standardization of these studies within the preclinical research of medicines, and examination of materials funds.
O PAPEL ESTRATÉGICO DO CONSELHO NACIONAL DE COMANDANTES GERAIS NA ATUAÇÃO COORDENADA DAS POLÍCIAS OSTENSIVAS ESTADUAIS
Authors: Bispo Deivsson Souza
Published: January 2022

No contexto de alta dos índices criminais e de pouca articulação entre as Corporações Militares Estaduais, surgiu o Conselho Nacional de Comandantes-Gerais PM/BM – CNCG, com a finalidade de participar na formulação das políticas e diretrizes da segurança pública. A questão central deste trabalho é compreender qual o papel do CNCG-PM/BM na definição das pautas estratégicas da Segurança Pública do Brasil. Pautado em levantamentos bibliográficos e documental, a pesquisa evidenciou que o Colegiado ocupa papel relevante na articulação de pautas para a Segurança Pública; suas deliberações são rapidamente institucionalizadas, fruto do debate entre os Comandantes-Gerais. Destacou, ainda, que a importância estratégica do CNCG é ressaltada no quantitativo de tropa que ele representa, efetivo maior que o das Forças Armadas, e ainda, pela troca de experiências dos Comandantes e gestores, apoio em formação, e também na possibilidade de especialização do efetivo militar em outros países.
URBANIZAÇÃO, EXCLUSÃO SOCIAL, VIOLÊNCIA URBANA E IMPLICAÇÕES PARA O POLICIAMENTO OSTENSIVO PAULISTA
Authors: Russo Ana Carolina , Lopes Pedro Luís De Souza
Published: January 2022

Este artigo foi desenvolvido a partir de pesquisas realizadas no Centro de Altos Estudos em Segurança da Academia de Polícia Militar do Barro Branco, e se prestou a identificar e descrever articuladamente as circunstâncias que envolvem a atividade de policiamento ostensivo levado a efeito nas grandes cidades paulistas, contextos marcados por processos irregulares de urbanização, empiricamente associados a fenômenos como a exclusão social e o recrudescimento da criminalidade violenta observados no mundo ocidental durante os séculos XIX e XX. Para tanto, as contribuições das principais escolas criminológicas de orientação ecológica foram descritas, tendo como ponto de partida o movimento acadêmico denominado ‘Escola de Chicago’. Em síntese, a revisão da literatura indicou que a desorganização social, associada a importantes mudanças nos padrões de atividades habituais dos habitantes das grandes cidades, ambos decorrentes do crescimento urbano desordenado, operam como algumas dentre as principais explicações para o aumento das novas violências urbanas. Conclusões preliminares são apresentadas a respeito da questão de pesquisa e indicações para futuras intervenções e investigações são articuladas.
OTT-RJ
Authors: Rosa Iris De Macedo
Published: January 2022

Este trabalho busca analisar o aplicativo de mobilidade urbana Onde Tem Tiroteio – Rio de Janeiro (OTT-RJ). O aplicativo apresenta-se como uma “catografia social da violência” que envia alertas sobre os pontos onde há violência urbana em tempo real a partir de alertas enviados pelos usuários a fim de que a população evite tais localidades. Deste modo, a partir de uma análise primordialmente qualitativa, pretende-se olhar para o aplicativo enquanto dispositivo de controle e vigilância que produz subjetividade acerca do crime e do território que modula o espaço urbano e incide na produção da cidade.
O JUÍZO DE INSTRUÇÃO CRIMINAL COMO FORMA DE SUBSTITUIÇÃO DO INQUÉRITO POLICIAL NO BRASIL
Authors: Neves Daianny Peixoto , Doroteu Leandro Rodrigues
Published: January 2022

O objetivo desse artigo é retratar pontos cruciais que norteiam a discussão da substituição do Inquérito Policial no Brasil pelo Juízo de Instrução Criminal. Com este fim, partiu-se do estudo dos sistemas processuais, o estudo do Juízo de Instrução Criminal e a adoção desse sistema no ordenamento jurídico brasileiro diante dos Princípios Constitucionais do Processo Penal. A intenção é demonstrar os benefícios dessa adoção trazendo a visão jurídica de defensores desse sistema, através da análise doutrinária, trabalhos científicos, propostas de implantação como também da legislação aplicada à espécie, chegando-se à conclusão de que a implantação do juizado de instrução criminal traria apenas benefícios ao ordenamento, atendendo assim aos princípios elencados na Constituição Federal, garantindo os direitos fundamentais do cidadão brasileiro, sendo o meio mais eficaz.
ARMA DE FOGO E CRIMINALIDADE
Authors: Ferreira Tomás Hilário Cardoso , Faria Antônio Hot Pereira de
Published: January 2022

O artigo traz uma análise acerca da relação entre as armas de fogo e a criminalidade, levando-se em consideração os diversos aspectos socioeconômicos e culturais que influenciam o fenômeno criminal. Por meio de uma pesquisa bibliográfica, o presente estudo busca entender o papel das armas de fogo nos diversos contextos criminais, em especial a estreita relação das armas com o tráfico de drogas, com as gangues e com os crimes de roubo. Também é abordado no presente estudo a simbologia e a existência ou não de uma cultura das armas nos diversos territórios onde os crimes violentos são registrados.
A INCIDÊNCIA DE DENÚNCIAS DE VIOLÊNCIA DOMÉSTICA DURANTE O ISOLAMENTO SOCIAL NA PANDEMIA DE COVID-19 EM GOIÂNIA-GO
Authors: Vilarinho Tatiane Ferreira , Silveira Rodrigo Mendes
Published: January 2022

Esse estudo buscou analisar a incidência de denúncias de violência doméstica durante o isolamento social na pandemia de covid-19. Para tanto foram comparadas as notificações de ocorrências destes crimes no período de março à julho de 2020, com o mesmo período em 2017, 2018 e 2019. A busca das ocorrências se deu por meio de consulta a Plataforma de Sistemas Integrados (PSI), da Secretaria de Segurança Pública do Estado de Goiás por ocorrências relacionadas à violência doméstica utilizando e ainda, entrevista com a delegada titular da Delegacia de Especializada no Atendimento à Mulher (DEAM). Observou-se que na maioria dos casos de violência doméstica (lesão corporal, estupro, prisão em flagrante, medida de protetiva de urgência, relatório de atendimento integrado e atendimento presencial de violência doméstica) houve redução dos casos registrados, enquanto houve aumento para feminicídio, estupro de vulnerável, atendimentos no disque 180 e registros de ocorrências cuja natureza base se enquadram na Lei Maria da Penha. Ao analisar a incidência de ocorrência de violência doméstica de março a julho de 2020, durante o período de isolamento social na pandemia de covid-19 e comparar como mesmo período de 2019 é possível inferir que na maioria dos casos de violência doméstica houve redução dos casos registrados.
O SUICÍDIO ENTRE OS POLICIAIS MILITARES NA BAHIA
Authors: Silva José Luís Santos
Published: January 2022

Com elevados números anuais em todo o mundo, o suicídio já é considerado um relevante problema de saúde pública e uma nítida manifestação do adoecimento mental da população em geral. Objetivo: caracterizar a mortalidade por lesões autoprovocadas voluntariamente (suicídio) entre policiais militares na Bahia. Método: pesquisa transversal, descritiva, retrospectiva, documental e quantitativa, constituída de 38 óbitos por autoextermínio de militares registradas pelo Comando de Operações de Inteligência (COInt), da Polícia Militar da Bahia (PMBA), no período de 2016 a 2021. Os dados foram analisados com o auxílio do aplicativo Microsoft Excel®, apresentados em tabelas e analisados com estatística descritiva. Resultados: houve prevalência do sexo masculino (92%); soldado (63%), atuando na atividade-fim (82%); com 31 a 40 anos (39%); de cor/raça parda (47%); com 1 - 10 anos de serviço (45%), estado civil solteiro (66%).  A maioria dos óbitos teve a arma de fogo como meio utilizado e o local da ocorrência a residência. Conclusão: os resultados revelam a necessidade de ampliação da produção de conhecimento a respeito do tema.
The Washback Effect in Online Language Assessment on Student's Learning Interest
Authors: Umam Amalul , Zabidi Olivia Widad
Published: January 2022

This research was conducted with a descriptive-qualitative approach with a case study as the research design. Data was collected by conducting interviews via Google Form with open-ended questions, the number of students who were used as respondents was 30 students from the Department of English Education. This study aims to examine the assessment process in the summary of assignments for the Seminar Proposal course for the English Education Department. This rapidly growing world of technology also affects aspects of education, education can be run online without the need for face-to-face meetings. Especially at this time where the world is being hit by the Covid-19 virus which increasingly requires people to stay at home. Learning is done entirely at home by relying on online learning. Even so, teachers still need to pay attention to choosing the right assessment for students in order to produce a positive washback effect from each given task. The results of this study indicate that the assignment has a positive washback effect because it is considered capable of improving students' English skills and abilities.
Empowering Speaking Skills through Speaking Assessment in the Process of ELT in Think-E Course
Authors: Krisdiana Amy
Published: January 2022

There are some kinds of speaking assessments, the accuracy in choosing the type of assessment determines the success of the student in speaking English. This can be seen in Think-E course, Think-E course is successful in choosing the type of assessment so that the students in Think-E course can speak English fluently. The aim of the study is to describe types of assessments used in the English language Teaching at Think-E course, and how this assessment affects the speaking skills of the students in the Think-E course. The researcher focused on macro skills speaking because the teaching-learning process in Think-E uses communicative function according to situation, participants, and goals. The method used by the researcher is qualitative. The researchers collected the data through observation. The participants of this research were the students in Bee 2 class. The finding shows that there are three types of speaking assessment used in English language Teaching at the Think-E course, they are intensive assessment, responsive assessment, and interactive assessment. In conclusion, the assessment used in Think-E course affect the students dare to speak English and the students also get used to speaking English, so that they can speak English fluently.
Learning to Teach
Authors: Hardiyanty Yuli Yana , Supiani Supiani , Perdana Iwan
Published: January 2022

This study explores pre-service EFL teachers’ experiences in learning to teach English at the teaching practicum program during the COVID-19 Pandemic. The study adopts a qualitative narrative inquiry to capture the pre-service EFL teachers’ events or stories experienced in their learning to teach at schools. Drawing on semi-structured interview data, we found that the majority of the pre-service EFL teachers forced themselves to understand digital literacy and be able to adopt various learning platforms such as Google Classroom, Youtube, Zoom meeting, and Whatsapp in the online teaching at the practicum program during COVID-19 Pandemic. They supposed that those ways were effective enough to deliver learning materials, interact with their students and achieve learning goals. However, during online teaching at the COVID-19 Pandemic, the teaching practicum program did not run well because during the process of online teaching the pre-service EFL experienced various challenges: poor internet connection, lack their participation, and negative attitude. Therefore, the strategies they employed to overcome the teaching challenges were creating a comfortable learning atmosphere by using certain learning platforms, communicating actively with the students’ parents to encourage their online participation, and growing their self-confidence and motivation.
Discrimination Analysis of the Main Character in Movie Crazy Rich Asians
Authors: Jimmi Jimmi , Mawadah Windi
Published: January 2022

The objective of this research is to explain the types of discrimination shown by the main character in her society and to identify the effects that main character experienced after being discriminated. This research used descriptive qualitative method to analyze the movie. The subject of this paper was movie Crazy Rich Asians by Jon M Chu. The data analysis was conducted using U.S.  Equal Employment Opportunity Commission theory reference. By the process of the analysis, it was that harassment, national origin discrimination, race/color discrimination, and religious discrimination were experienced by the main character. Not only that, the researchers found four types of effects experienced by a person after being discriminated, which are marginalization, disempowerment, low self-esteem and self-identity, and aggression or criminality.
EFL Teachers’ Strategies in Implementing the 21st Century Skills Applied in 2013 Curriculum
Authors: Aristiawan Danul , Herman Herman
Published: January 2022

Curriculum is a guide that has a very crucial role in the learning process. As a guide that determines success in achievement in learning, it is necessary to make improvements in the preparation of the curriculum, therefore curriculum 13 is designed for learning in the 21st century. The aim of this research is to investigate the strategies of EFL teachers in applying the 21st century skills embedded in the 2013 curriculum. This research uses a qualitative research approach. Research data were obtained through in-depth interviews, document analysis, and observation. The data analysis in this research used descriptive qualitative. The findings of this study indicate that: 1) Four English teachers at SMAN 1 Pringgarata usedasking questions, group discussions, debates, role play, inquiry-based learning, project-based learning, and social media to teach, students acquire using these strategies learning skills, literacy skills, and life skills such as critical thinking, creativity, collaboration, communication, information literacy, media literacy, technology literacy, flexibility, social, and leadership skills in which these skills are embedded in 2013 curriculum 2) The problems faced by teachers were different characters of students, lack of student motivation, mastery of teaching strategies was low, crowded class, limited teaching time allotment, and lack of learning resources. 3) In overcoming this problem, the teacher offers several solutions to become an independent teacher in search of additional material, approaching students who have low motivation in class, have manuals to make the management class better, and use games in teaching to make learning fun.
Meaning and Discourse of Oral Tradition “Basan” of Helong Language
Authors: Monny Maria Osmunda Eawea , Tauk Dominikus
Published: January 2022

This research examined the meaning and discourse of a tradition named Basan.  Halliday‘s approaches of discourse analysis was used in this research, and was organized around three generalized semiotic meanings that relate to social action (field), roles of people (tenor), and organization of the text or sign (mode). Carrying out the maintenance and revitalization of oral literature was done objectively. “Basan” is a rhythmic traditional speech that is uttered with different intonations in order to convey the main points of speech that is spoken according to the context in order to see the meaning contained in each speech and the context associated with the text spoken.  The context in oral tradition “Basan” includes place, time, results and message, which begins with an opening and ends with closing, while the meaning that can be applied in the oral tradition “Basan” are lexical and contextual meanings. “Basan” consists of context and flow, those are opening, main utterance, and closing. For its discourse, “Basan” is done verbally (mode), done by the leaders of the village to the guests in social occasion and by the priest to the assembly in religion occasion (tenor), and done in a social interaction and spiritual activities (field).
Gender Representation in Perpustakaan Intan
Authors: Setiarini Riskia , Supiastutik Supiastutik , Kusumayanti Dina Dyah , Sampurna Hadi , Cahyawati Erna
Published: January 2022

There is little research on gender-related children's picture books in Indonesia. In this article, we discuss the disclosure of gender representation in a picture book entitled Perpustakaan Intan. The high number appearances of women, the actions pinned on women, and the clothes displayed in both text and images are materials for visualizing women and men. Previous studies have revealed that men dominate the number of appearances in books. However, this book displays women more often than men. On the one hand, this raises the question of whether this means women are in power, and on the other hand, men are portrayed as powerless. Utilizing the multimodality approach, the results show that although women appear more in the narrative, women are still represented as less powerful.
Identifying Students’ Problems on Critical Thinking as a Way to Foster Higher Order Thinking Skills
Authors: Rahmawan Andi Dian , Perianto Eko
Published: January 2022

Students in the old days were not taught to think for themselves in a logical, systematic, and coherent way. They simply regurgitated lectures and text materials back to the teachers. Integrating the traditional method of teaching with the critical thinking model would be the better alternative for teachers to prepare students to solve problems in the future. The samples of this study are the whole graduated students from English Department Students at University of PGRI Yogyakarta, starting from 2018-2021. It is descriptive qualitative research, focusing on the assessment matrix in the assessment of thesis examination by giving in-depth highlight on trends. From the data analyses, it is inferred that gender would give less impact to the successfulness of developing Critical Thinking. On the other hand, the autonomous learning would never give the same good results from one condition to another. It is revealed from the finding that learning with peers impacts better than the autonomous learning and learning with teachers.
Improving English Reading Skill through the Directed Reading Thinking Activity (DRTA) Strategy at Nursing Student
Authors: Munfadlila Asef Wildan
Published: January 2022

Reading is an integral part of the entire learning process experienced by students while studying at school. Reading can increase vocabulary and knowledge of grammar and syntax. DRTA (Directed Reading Thinking Activity) is a technique that encourages students to make predictions while they are reading. The research was to describe the process reading skill understanding and improving, implementing reading strategy (DRTA) at 3rd grade students in the 5th semester of the Bachelor of Nursing study program STIKES Bina Sehat PPNI Mojokerto. The research method was Classroom Action Research (CAR) with one cycle. The result shows that The Directed Reading Thinking Activity (DRTA) strategy can help students understand the contents of the reading. Students also find it easier to answer the questions posed according to the content of the reading and also easier to retell the contents of the reading they have read using their own language according to their understanding.
Hashtag Black Lives Matter’s Tweets as Education Media Messages
Authors: Zakaria Rahmanita , Herwanis Delfia , Kinanti Sylvia
Published: January 2022

TThe objectives of this study are to discover the various types of and the most frequently presuppositions used in the hashtag black lives matter's tweets as the education media messages on Twitter anchoring in Yule's theory of presupposition. This research employs a descriptive qualitative approach to elucidate and comprehend the meaning of utterance words in individuals or groups associated with a social or human problem. The analysis of the data used both qualitative and quantitative methods. The researcher discovered that existential presuppositions are the most frequently used type of presupposition in hashtag black lives matter's tweets, accounting for 41%. The factive presupposition is the second most frequently used type, accounting for 26 %. The lexical presupposition is the third most frequently used type of presupposition, accounting for 24%. The fourth position is occupied by the structural presupposition, which contains 11 data points out of 100 (8%), and the final position is occupied by the counterfactual presupposition, which contains one data 0,75%. This hashtag teaches law enforcement officers to investigate legal cases before imposing punishment.
THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF CONTROLLING IN A MODERN ORGANIZATION
Authors:   Plekhanov Russian University of Economics, Volgograd, Russia, Beskorovaynaya Natalia N. , Kravchenko Elena N. ,   Plekhanov Russian University of Economics, Volgograd, Russia, Karabintseva Svetlana A. ,   Plekhanov Russian University of Economics, Volgograd, Russia
Published: January 2022

The article highlights the practical necessity of implementing the controlling functionality as the main method of managing a modern organization within the framework of its current work and strategic development goals.
FORENSIC: ESSENCE, STATISTICS AND METHODS OF PREVENTION
Authors:   Financial University under the Government of Russia, Moscow, Russia, Shiroyan Artem G.
Published: January 2022

The article explores the concept of "forensic" and substantiates the relevance of this service, which is relatively new for domestic economic entities. The statistics of the occurrence of fraudulent actions are given and the methods of their prevention are substantiated. And also formulated a conclusion on the information presented in this article.
ACCOUNTING ORGANIZATION BY FINANCIAL RESPONSIBILITY CENTERS UNDER THE RISK-BASED APPROACH
Authors:   Financial University under the Government of Russia, Moscow, Russia, Manucharyan Suren K.
Published: January 2022

The article discusses the issues of organizing centers of financial responsibility within the framework of risk-oriented company management. In particular, the author emphasizes the importance of new approaches to management, considering the changing business environment. The original definition of cen-ters of financial responsibility is also provided. The goals, types and tasks of the financial responsibility centers are considered, and recommendations are given on the organization of effective management at all levels.
EVALUATION OF BIOLOGICAL ASSETS IN DAIRY CATTLE BREEDING AT FAIR VALUE
Authors:   Russian State Agrarian University – Moscow Agricultural Academy named after K. A. Timiryazev, Moscow, Russia, Triyatsina Nina Yu.
Published: January 2022

The article proposes a methodology for determining the fair value of productive biological as-sets in dairy farming in the framework of the income approach using discounted cash flows.
PRIMARY INFORMATION ABOUT ACCOUNTING OBJECTS IN THE DIGITAL ECONOMY
Authors:   St. Petersburg State University of Economics, St. Petersburg, Russia, Karpova Tatyana P. , Kevorkova Zhanna A. ,   Financial University under the Government of Russia, Moscow, Russia, Karpova Victoria V. ,   Regional State Budgetary Motor Transport Institution of the Administration of the Smolensk Region, Smolensk, Russia
Published: January 2022

In the digital economy, accounting and financial reporting face new challenges and the need to implement them. A priority role in this aspect belongs to primary accounting, in particular, the fulfillment of the requirements for completeness and reliability of reflecting the availability, safety, movement and use of assets and liabilities of commercial organizations and institutions of the public sector of the economy. Stand-ardized approaches to the construction of primary accounting in terms of electronic and paper document flow are analyzed. The article pays special attention to a set of normative acts regulating to varying degrees the composition and content of mandatory requisites of primary documents. The factors influencing the versatility of the requirements specified in the regulations of various government structures and departments are indi-cated. The results of the study can be used in the practical activities of organizations and institutions in order to fully and reliably reflect the facts of economic life concerning the presence and movement of accounting objects.
NON-CREDIT FINANCIAL ORGANIZATIONS: ACCOUNTING CHANGES
Authors:   Russian University of Economics named after G. V. Plekhanov, Moscow, Russia, Omelchenko Elena Yu. , Zatsarinnaya Elena I. ,   Russian University of Economics named after G. V. Plekhanov, Moscow, Russia
Published: January 2022

The article discusses the issues of reforming accounting in non-credit financial organizations (NCFO) according to the rules of the Central Bank of the Russian Federation. The types of non-credit financial organizations and the requirements for them from the Central Bank are systematized. A critical analysis of changes in the accounting of the NCFO is given.
CONSTRUCTION OF INTRASTRUCTURAL PROCESSES OF ACCOUNTING AND CONTROL OF FINANCIAL RESULTS AS A TOOL TO ACHIEVE THE EFFICIENCY OF THE ENTERPRISE
Authors:   State University of Management, Moscow, Russia, Fedorov Alexey V.
Published: January 2022

The article discusses the issues of building intra-structural processes of accounting and control of financial results, substantiates their importance in achieving the most effective results of the company's activities and ensuring minimal deviations of actual indicators from the planned ones. The proposed model allows you to qualitatively build accounting and control processes. According to the author, the considered mechanism of construction and organization of functioning of intrastructural processes of accounting and con-trol of financial results allows to ensure the adoption of operational management decisions aimed at minimiz-ing the negative impacts of external and internal environments.
THE CONTENT OF MANAGEMENT ACCOUNTING IN THE CONTEXT OF DIGITALIZATION OF BUSINESS
Authors:   Plekhanov Russian University of Economics, Pyatigorsk, Russia, Asriev Samvel V. , Oskoeva Elena M. ,   Plekhanov Russian University of Economics, Pyatigorsk, Russia
Published: January 2022

The processes taking place in the modern world related to digitalization, or, in another way, digitalization of economic processes, communications and information flows, indicate the need for business to adapt to such conditions. And, even more likely, the need to work ahead of the curve, at least in terms of achieving a competitive advantage in the economy. In this regard, an attempt has been made to identify the most significant characteristics of management accounting that are characteristic and preferred in the condi-tions of digitalization.
INTERNAL CONTROL AND RISK MANAGEMENT AS A PROACTIVE MANAGEMENT TOOL IN CONSTRUCTION COMPANIES
Authors:   Russian University of Economics named after G. V. Plekhanov, Moscow, Russia, Korchagina Lyudmila M.
Published: January 2022

In modern conditions, the activities of all economic entities, including companies in the con-struction sector, have become much more complicated. In a competitive environment, there is a need for active management of companies through strategic management, risk management, internal audit and system improvement strategies. The article discusses the issues of creating an internal control system that allows risk management and ensures the efficiency of the construction company.
ANALYTICAL JUSTIFICATION OF THE CHOICE OF SOLUTIONS FOR THE INTRODUCTION OF ELECTRONIC DOCUMENT MANAGEMENT SYSTEMS
Authors:   Financial University under the Government of Russia, Moscow, Russia, Gusev Dmitry A.
Published: January 2022

An important practical result of the proposed prospective electronic document management system should be the expected benefits for the transport industry in the direction of increasing its production efficiency through the introduction of such a system. It should be noted that the documentation support of man-agement is one of those categories of management activities that are only partially amenable to accurate estimates. Many aspects of document management can have a qualitative impact on the results of the com-pany's activities, which causes uncertainty in the choice of methods for evaluating the effectiveness of such innovations. If at the first stages of the introduction of electronic documents, their advantages over paper documents had an unambiguous quantitative dimension (for example, a reduction in the time required to carry out various operations with documents, a reduction in the cost of paper and consumables for printing docu-ments, etc.), then at the current stage, when the electronic document management system has become a fa-miliar phenomenon, the advantages of its implementation have mainly a qualitative dimension - an increase in intra-organizational efficiency.
FINANCIAL RISKS ANALYSIS DURING INVESTMENT STRATEGY SELECTION PROCESS
Authors:   Financial University under the Government of Russia, Moscow, Russia, Agaev Aslan R.
Published: January 2022

The article presents analysis of financial risks in the framework of investment strategies selec-tion process in non-public asset market. The classification of the main financial risks and the possibilities of considering additional features that private organizations have. The obtained results make it possible to increase the effectiveness of risk analyses and optimize the choice of investment strategy by a wide range of investors.
METHODOLOGICAL AND INFORMATIONAL SUPPORT OF CONTROL PROCEDURES IN COMPANIES WITH STATE PARTICIPATION
Authors:   Financial University under the Government of Russia, Moscow, Russia, Bodyako Anna V.
Published: January 2022

The article presents the results of a study of methodological and informational support of con-trol procedures in companies with state participation. Based on the study of issues related to the optimal choice of objects and methods of control procedures, the author substantiates proposals for the formation of the concept of accounting and control processes, substantiates its qualitative elements and structural compo-nents. It is concluded that it is necessary to create in each economic entity a special document “Regulations on intracorporate control”, in which it is advisable to prescribe all the general and specific elements of the organization of intracorporate control in companies with state participation.
PECULIARITIES OF TAX ACCOUNTING AND CALCULATION OF PERSONAL INCOME TAX OF YANDEX.TAXI DRIVERS
Authors:   Plekhanov Russian University of Economics, Moscow, Russian Federation, Koltchin Sergey P. , Suzdalsky Georgy A. ,   Plekhanov Russian University of Economics, Moscow, Russian Federation
Published: January 2022

The article examines the features of tax accounting and the calculation of personal income tax associated with the problem of taxation of the income of drivers of the Yandex.Taxi aggregator service, a step-by-step algorithm for the operation of the online taxi ordering system, identifies problems associated with the responsibility of the participants in the process, as well as with the occurrence of situations when the income of drivers is not taxed. As a result, it is concluded that it is necessary to oblige Yandex.Taxi LLC at the legislative level to conclude an employment contract with drivers and act as a tax agent in respect of the income they receive in order to increase tax control over the completeness of the calculation and payment of personal income tax, as well as to clearly define the boundaries of liability of the participants in the process online taxi ordering.
INTERNAL TAX CONTROL FOR TAX MONITORING PURPOSES
Authors:   Plekhanov Russian University of Economics, Moscow, Russian Federation, Nikiforenko Evgeny S.
Published: January 2022

Internal tax control is not only an effective way to manage the tax function of an organization, but also a prerequisite for the transition of organizations to a tax monitoring system. For the purposes of joining the new system, organizations must have a well-configured internal control system, which has all the neces-sary elements for monitoring, identifying and minimizing emerging tax risks. In the scientific article, the author considers the basic requirements for organizations when switching to tax monitoring, as well as the procedure for setting up internal tax control. The advantages of the tax monitoring system in comparison with the classical forms of control measures are considered. The author defines the main tasks of internal tax control with the allocation of the functional dependence of each center of responsibility within the framework of vertical ac-countability. Among other things, the criteria for assessing the "maturity" of internal control are defined, which is an important indicator and determines the volume of documents to be provided at the request of the super-visory authority. Based on the results of the study, the author draws conclusions about the necessary stages of interaction with regulatory authorities, about the procedure for the functioning of internal control, about the advantages received by organizations when using the new regime, about the potential to increase the effec-tiveness of the tax function of the organization.
STUDY OF APPROACHES TO TAXATION OF DIGITAL ECONOMIC ACTIVITY IN SOME COUNTRIES
Authors:   Russian State Geological Survey University named after Sergo Ordzhonikidze, Moscow, Russian Federation, Zayernyuk Viktor M. , Sedova Elena I. ,   Russian State Geological Survey University named after Sergo Ordzhonikidze, Moscow, Russian Federation, Kiryanova Zoya V. ,   State University of Management, Moscow, Russian Federation
Published: January 2022

The article is devoted to the study of approaches to taxation in the digital economy, which is an urgent task of reforming the rules of economic digital taxation, compliance with the principles of tax justice and tax neutrality. It is noted that conflicts and contradictions between current digital technologies create many problems for the theory and practice of tax management, in connection with which it is urgent to improve the existing tax systems in order to effectively balance and distribute tax rights and tax benefits, as well as to promote a more active, inclusive and sustainable digital economy and social development.
MODERN TRENDS IN TAX ADMINISTRATION OF SMALL BUSINESSES IN RUSSIA
Authors:   Plekhanov Russian University of Economics, Moscow, Russia, Semenova Galina N. ,   Moscow State Regional University Moscow, Russia
Published: January 2022

The article examines the role and importance of small business for the development of the national economy. The state provides support and creates conditions for the expansion of the small business sector, not excluding the regulation of the business sector. One of the instruments for regulating activities in the field of small business is the tax system, the effective functioning of which provides for the implementation of tax administration. The issues of further reforming the tax control of small businesses do not lose their relevance, since the solved tasks are replaced by new ones - digitalization of business and taxation, changes in the nature of interaction between market participants and the state in a pandemic, etc. On this basis, the study of modern trends and promising directions for the development of tax administration of small and me-dium-sized businesses is of interest both from a theoretical and practical point of view.
FEATURES OF THE TAX SYSTEM OF MONGOLIA AT THE PRESENT STAGE
Authors:   Ulaanbaatar branch Plekhanov Russian University of Economics, Ulaanbaatar, Mongolia, Gyrgenova Tatiana K. , Mongolova Nataliya V. ,   Ulaanbaatar branch Plekhanov Russian University of Economics, Ulaanbaatar, Mongolia
Published: January 2022

The article discusses the peculiarities of taxation in Mongolia. Mongolia's tax system faces a major challenge, including the need to resume economic growth, as well as support for businesses and the population. Taxes in any state are an important economic tool for economic development. The authors ana-lyzed the structure of taxes in the state budget, the process of tax administration, identified the shortcomings of the tax system and proposed ways to solve them.
APPLICATION OF INFORMATION TECHNOLOGIES IN THE FRAMEWORK OF IMPROVING TAX ADMINISTRATION
Authors:   Russian University of Economics named after G. V. Plekhanov, Moscow, Russia, Kovalenko German K.
Published: January 2022

The article examines the use of information technologies in the framework of the implementa-tion of state tax policy, analyzes the projects of the Federal Tax Service of Russia implemented with the help of information technologies, evaluates the planned projects of the Federal Tax Service of Russia.
SPECIFICITY OF VAT CALCULATION WHEN FOREIGN ORGANIZATIONS PROVIDE SERVICES IN ELECTRONIC FORM
Authors:   Financial University under the Government of the Russian Federation, Moscow, Russia, Zhuravleva Irina A. , Rzhevskaya Valentina V. ,   Financial University under the Government of the Russian Federation, Moscow, Russia
Published: January 2022

Taxation of services in electronic form is becoming an increasingly urgent issue every year in view of widespread digitalization. In Russia, since 2019, foreign organizations themselves are required to calculate and pay VAT from the sale of electronic services not only B2C case, but also B2C, so it frees Russian organizations from the duty of a tax agent. The article reveals the method of VAT payment in this situation, the problems that arise, the experience of the EU countries and the prospects for the development of tax legislation on this issue.
FINANCIAL SUPPORT (NOT TAX) OF THE ECONOMY IN THE EU COUNTRIES DUE TO THE PANDEMIC
Authors:   Plekhanov Russian University of Economics, Moscow, Russia, Gendon Anzhelika L. , Golubeva Galina F. ,   Plekhanov Russian University of Economics, Moscow, Russia
Published: January 2022

The article examines the financial support (not tax) of the economy in the EU countries due to the pandemic. A comprehensive vision of the situation and strategic planning are the foundation of the Euro-pean Union's economic policy. These qualities help to develop comprehensive measures to stabilize the labor market and entrepreneurship in the countries of the European Union in the context of a global emergency. A positive factor is also the fact that in an epidemic situation, political decisions of various states are aimed at introducing socially oriented measures that support their citizens.
BUSINESS INTELLIGENCE (BI) APPLICATIONS AND STRATEGIC CAMPAIGN PERFORMANCE MANAGEMENT
Authors:   Peoples’ Friendship University of Russia, Moscow, Russia, Ozhiganov Edward N. , Chursin Alexander A. ,   Peoples’ Friendship University of Russia, Moscow, Russia, Kaplun Ekaterina S. ,   Peoples’ Friendship University of Russia, Moscow, Russia
Published: January 2022

Today's business environment is more complex and dynamic than ever before, with companies operating under the influence of globalization, volatile markets, regulatory changes and technological ad-vances, while more information technology (IT) solutions are being offered to manage the complexity of busi-ness systems. The development of IT support goes along several interdependent directions: product life cy-cles are linked through digital networks, sensor technologies are embedded in the physical production envi-ronment, a system of semi- and unstructured data bases is used, etc. The article shows that the implementation of these areas in business intelligence systems is promising from two points of view: firstly, the integration of data on technical processes and business results allows more targeted planning and man-agement of business processes at the operational and tactical levels, and second, it allows you to get a new understanding of them, which is used at the level of strategic management of campaign performance and strategic decision-making.
ASSESSMENT OF THE ACTIVATOR OF SOCIO-ECONOMIC DEVELOPMENT OF THE REGION
Authors:   Vladikavkaz Institute of Management, Vladikavkaz, Russia, Kabisova Liana E. , Mardeyan Noemi A. ,   Vladikavkaz Institute of Management, Vladikavkaz, Russia; Financial University under the Government of the Russian Federation (Vladikavkaz branch), Vladikavkaz, Russia, Tarkhanova Zarina E. ,   North Ossetian State University, Vladikavkaz, Russia, Bagaev Batraz E. ,   North Ossetian State University, Vladikavkaz, Russia
Published: January 2022

The article identifies the key factors influencing the activity of the socio-economic development of the region. The dynamics of this factor is analyzed. The indicator is investigated for the sufficiency and validity of the application, as well as for the effectiveness and efficiency with the designation of the direction vector, forecast, assessment for the future use of this leverage, to improve the economic situation at the regional level.
MORTGAGE LENDING TO AGRICULTURAL ORGANIZATIONS OF RUSSIA
Authors:   Bryansk State University named after academician I. G. Petrovsky, Bryansk, Russia, Mishina Marina Yu. , Kuznetsova Olga N. ,   Bryansk State University named after academician I. G. Petrovsky, Bryansk, Russia, Zverev Аleksey V. ,   Bryansk State University named after academician I. G. Petrovsky, Bryansk, Russia, Kireeva Tatyana R. ,   Bryansk State University named after academician I. G. Petrovsky, Bryansk, Russia
Published: January 2022

The authors investigated the problems and prospects for the development of mortgage lending in the agricultural sector of Russia. The study found that the level of mortgage and, especially, land-mortgage lending to agribusiness is not high enough. The reasons - agriculture is characterized by a number of specific risks, land plots (as collateral objects) are financially unattractive for banking institutions, which experience increased risks with long-term lending to the agricultural sector of the economy. As a result, the process of mortgage lending to agricultural organizations presents various difficulties for potential borrowers. In order to activate mortgages for agricultural formations, the authors propose that banks expand the practice of issuing such loans on the basis of the simultaneous purchase by agricultural borrowers of part of their shares, as well as issue mortgage securities on the security of financially attractive agricultural assets (unmanned agricultural equipment, pest control bioferms, grain quality measurement devices, digital doubles, drones, etc.).
ACTUAL ISSUES OF PREPARATION OF ACCOUNTING (FINANCIAL) STATEMENTS
Authors:   North Ossetian State University after K. L. Khetagurov, Vladikavkaz, Russia, Tokaeva Bella B. , Bagaev Batraz E. ,   North Ossetian State University after K. L. Khetagurov, Vladikavkaz, Russia
Published: January 2022

The article discusses approaches to determining the essence of accounting (financial) state-ments, their types, as well as the requirements for accounting information. The issues related to the new rules for submitting accounting (financial) statements to the relevant authorities are analyzed. One of the main tasks for developing Russian organizations can be called the preparation of accounting statements in accordance with international standards.