bluuebunny/crossref_metadata_2025 huggingface dataset:
РИСКИ И ИХ ВЛИЯНИЕ НА ПОКАЗАТЕЛИ БУХГАЛТЕРСКОЙ (ФИНАНСОВОЙ) ОТЧЁТНОСТИ
Authors: Ромашкина И.В. , Дрожжина И.В.
Published: August 2024

В настоящее время в России организации могут сами распоряжаться своими ресурсами, в том числе финансовыми, и в этой связи, учитывая то, что стабильное финансовое состояние – это результат не спонтанных, а спланированных и проанализированных управленческих решений, задача управления и контроля над финансовыми рисками организации всегда будет являться актуальной. Любая организация подвергается воздействию рисков. Для наиболее эффективного управления ими необходимо создавать и осуществлять соответствующие экономически-обоснованные мероприятия и принимать необходимые меры, чтобы свести к минимуму воздействие рисков. В существующих реалиях, под влиянием разных факторов риска могут быть задействованы разнообразные методы минимизации степени риска, которые воздействуют на различные аспекты деятельности компании.
ИНСТРУМЕНТАРИЙ ФОРМИРОВАНИЯ ТУРИСТСКО-РЕКРЕАЦИОННЫХ КЛАСТЕРОВ
Authors: Денисова О.А.
Published: August 2024

В статье описывается понятие туристского кластера и его важность для развития туризма и региональной экономики. Автором отмечается, что компании и организации внутри кластеров работают вместе, чтобы создавать и продвигать туристические продукты, а также привлекать туристов в определенную область. Научная статья содержит информацию о том, что туристические кластеры формируются вокруг определенных тем, таких как пляжный отдых, горнолыжный отдых, культурный туризм и т.д. Также указывается, что существует множество туристических кластеров в разных странах мира. Формирование туристско-рекреационных кластеров является важной задачей для развития туризма и региональной экономики в целом. Автор рассматривает, различные инструменты для достижения этой цели, которые помогут стимулировать развитие туристических кластеров и увеличить доходы бизнеса. В результате исследования были выявлены преимущества туристических кластеров, которые объединяют различные туристические объекты и услуги, чтобы создать более широкое и разнообразное предложение для туристов. Автор подчеркивает, что успех туристических кластеров зависит от их способности объединять различные элементы, включая туристические объекты, атмосферу и опыт, уникальные для данного места. Он также указывает на важность сотрудничества между различными стейкхолдерами, такими как государственные органы, местные бизнесы и сообщества, для создания успешного туристского кластера.
ОЦЕНКА ЭКОНОМИЧЕСКОЙ ЭФФЕКТИВНОСТИ ПРЕДПРИЯТИЙ ТОПЛИВНО-ЭНЕРГЕТИЧЕСКОГО КОМПЛЕКСА
Authors: Бурыкина К.А. , Комаров П.И.
Published: August 2024

Нефтегазовая отрасль – ведущая в экономике России. Она обеспечивает значительную часть экспортного дохода в связи с тем, что нефть и газ добываются на многих месторождениях, расположенных по всей территории страны. В последнее время экономика России столкнулась с рядом вызовов, включая падение цен на нефть и газ, а также введением санкций, которые затронули экспорт энергоресурсов. Вместе с тем, Россия продолжает занимать лидирующие позиции в нефтегазовой отрасли, а также ведет активную работу по развитию новых месторождений и экспорту сырья. В связи с этим необходимо оценить эффективность предприятий, чтобы разработать инструменты для повышения эффективности. Анализ проводился на базе бухгалтерской отчётности компаний и рассчитанных коэффициентов финансовой устойчивости. В данном исследовании выполнена кластеризация предприятий топливно-энергетического комплекса, проведено ранжирование показателей, а также методом DEA рассчитаны оценки эффективности для нефтяных компаний.
КОМПЕТЕНТНОСТНЫЙ ПОДХОД В УПРАВЛЕНИИ КАДРОВЫМ ПОТЕНЦИАЛОМ
Authors: Келейникова С.В. , Пруцкова Е.В.
Published: August 2024

Статья посвящена значению компетентностного подхода в управлении кадровым потенциалом. В связи с отсутствием единого мнения среди ученых в определении понятия «компетентность», проведен анализ становления и развития компетентностного подхода позиции различных подходов. Представленная авторами полная универсальная структура компетенции позволяет получить адекватные текущим условиям представления о потенциале работников в организации. Оценив уровень каждого параметра в профиле компетентности, можно получить текущий профиль компетентности, а проанализировав расхождения текущего и идеального профилей, можно развить необходимые компетенции. Кроме того, выявлены основные преимущества от использования компетентностного подхода в развитии системы управления кадровым потенциалом.
СОВЕРШЕНСТВОВАНИЕ АЛГОРИТМОВ УПРАВЛЕНИЯ УСТОЙЧИВЫМ РАЗВИТИЕМ СФЕРЫ ЭКСПЛУАТАЦИИ ЖИЛОЙ НЕДВИЖИМОСТЬЮ
Authors: Смирнова Ю.О. , Лесавина А.В. , Сегаев И.Н.
Published: August 2024

Безусловная актуальность темы исследования определяется необходимостью совершенствования методов устойчивого развития сферы управления эксплуатацией жилой недвижимостью на всех стадиях жизненного цикла владения в соответствии с современными задачами перехода жилищно-коммунального хозяйства на инновационные условия функционирования в системе рыночной экономики на основе «зеленых» стандартов и требованиям энергоэффективности. Цель данного исследования - разработка и обоснование нового теоретико-методического подхода к устойчивому развитию организационно-экономического механизма модернизации и реконструкции жилищного фонда, обеспечивающего повышение комфортности вторичного жилья на ключевой стадии эксплуатации с целью максимизации накопленной стоимости владения и снижения эксплуатационных затрат при ее формировании. Предметом исследования служат организационно-экономические отношения, возникающие в процессе модернизации и реконструкции жилищного фонда, а также факторы, влияющие на повышение комфортности и энергоэффективности вторичного жилья в процессе эксплуатации. В рамках проводимого исследования считаем необходимым рассмотрение следующих задач: -анализ теоретических и методологических основ модернизации и реконструкции жилищного фонда; -изучение проблем и предпосылок повышения комфортности вторичного жилищного фонда на основе модернизации и реконструкции; -моделирование организационно-экономического инновационного механизма модернизации и реконструкции жилищного фонда через прогнозную оценку модели организационно-экономического механизма модернизации и реконструкции жилищного фонда. Основным научным акцентом являются дополненные методические и практические рекомендации в части определения специфики повышения комфортности и энергоэффективности жилого фонда на основе развития организационно-экономического механизма, который регламентирует и регулирует взаимодействие заинтересованных сторон-участников модернизации и реконструкции жилья в условиях изменения социально-экономических и правовых факторов внешней и внутренней среды функционирования. Одним из наиболее существенных научных результатов является методика оценки целесообразности и технической возможности реализации реконструктивных мероприятий на базе жилищного фонда, применение которой обеспечивает повышение точности определения его технического состояния и уровня функционального износа, а также обеспечивает возможность применения полученных технических заключений заинтересованными сторонами для выбора и обоснования приоритетной формы повышения комфортности и энергоэффективности исследуемой группы жилой недвижимости.
ВЗАИМОСВЯЗЬ ПОСТАВЛЕННЫХ ЦЕЛЕЙ И ПРИНИМАЕМЫХ УПРАВЛЕНЧЕСКИХ РЕШЕНИЙ В УПРАВЛЕНИИ КАЧЕСТВОМ ТРУДОВЫХ РЕСУРСОВ
Authors: Солодова С.В. , Рогов А.С.
Published: August 2024

Процесс формирования трудовых ресурсов зависит от ряда факторов, оказывающих как непосредственное, так и опосредованное (косвенное) воздействие. Факторы косвенного воздействия способны оказывать одновременно влияние и на количественный, и на качественный состав трудовых ресурсов. Управление процессом развития трудовых ресурсов осуществляется на основе государственных программ социально-экономического развития. Достижение поставленных в программах целей зависит от принимаемых управленческих решений и устанавливаемых частных критериев. В статье обусловлено значение сохранения вектора управленческого воздействия в течение всего периода реализации программы. Приведены схемы возможных отклонений вектора принимаемых решений от намеченной цели. Обозначена значимость личной заинтересованности участников в реализации программы. Определены принципы разработки алгоритма реализации управленческих решений, направленных на управление качеством трудовых ресурсов.
ЦИФРОВАЯ ТРАНСФОРМАЦИЯ КАК СТРАТЕГИЧЕСКИЙ ИМПЕРАТИВ РАЗВИТИЯ ЭКОНОМИКИ РОССИИ
Authors: Громова Е.А. , Селезнев А.А.
Published: August 2024

В статье рассматривается цифровой потенциал экономики России в рамках Четвертой промышленной революции. Авторами проанализированы различные показатели, характеризующие уровень цифровизации стран. Делается вывод о текущем цифровом развитии экономики России. Коллаборация выделяется как перспективная форма сотрудничества в текущих реалиях. В этом контексте приводится пример проекта Ту-160М2 ПАО «ОАК». Проведение цифровой трансформации — это важный шаг в развитии экономики России.
АНАЛИЗ ОПЕРАЦИОННЫХ РИСКОВ ЭКОНОМИЧЕСКОГО СУБЪЕКТА
Authors: Аверина О.И. , Пьянзина Е.Ю.
Published: August 2024

Цель исследования заключается в развитии теоретических положений и разработке практических рекомендаций анализа операционного риска, который, имеет прямое отношение к формированию  прибыли компании.
Data Efficiency of Classification Strategies for Chemical and Materials Design
Authors: Gallagher Quinn , Webb Michael
Published: August 2024

Active learning and design-build-test-learn strategies are increasingly employed to accelerate materials discovery and characterization. Many data-driven materials design campaigns target solutions within constrained domains such as synthesizability, stability, solubility, recyclability, and toxicity. Lack of knowledge about these constraints can hinder design efficiency by producing samples that fail to meet required thresholds. Acquiring this knowledge during the design campaign is inefficient, and effective classification of common materials constraints transcends specific design objectives. However, there is no consensus on the most data-efficient algorithm for classifying whether a material satisfies a constraint. To address this gap, we comprehensively compare the performance of 100 strategies designed to classify chemical and materials behavior. Performance is assessed across 31 classification tasks sourced from the literature in chemical and materials science. From these results, we recommend best practices for building data-efficient classifiers, showing the neural network- and random forest-based active learning algorithms are most efficient across tasks. We also show that classification task complexity can be quantified based on task metafeatures, most notably the noise-to-signal ratio. Overall, this work provides a comprehensive survey of data-efficient classification strategies, identifies attributes of top-performing strategies, and suggests avenues for further study.
Palladium Bisphosphine Mono-Oxide Complexes: Synthesis, Scope, Mechanism, and Catalytic Relevance
Authors: Yang Shenghua , Deng Min , Daley Ryan , Darù Andrea , Wolf William , George David , Ma Senjie , Werley Bryn , Samolova Erika , Bailey Jake , Gembicky Milan , Marshall Jonathan , Wisniewski Steven , Blackmond Donna , Engle Keary
Published: August 2024

Recent studies in transition metal catalysis employing chelating phosphines have suggested a role for partial ligand oxidation in formation of the catalytically active species, with potentially widespread relevance in a number of cata-lytic systems. We examine the internal redox reaction of PdII(bisphosphine)X2 (X = Cl, OAc, etc.) complexes to reveal previously underexplored aspects of bisphosphine mono-oxides (BPMOs), including evaluation of ligand structure and development of general reaction conditions to access a collection of structurally diverse BPMO precatalysts based on organopalladium oxidative addition complexes. In particular, a series of PdII(BPMO)(R)(X) (R=Aryl, Alkyl; X=I, Br) oxidative addition complexes bearing 24 different BPMO ligands were characterized by NMR and X-ray crystallog-raphy. Comparison of the catalytic performance of the oxidative addition complexes of phosphine versus bisphos-phine mono-oxides as precatalysts is demonstrated to be an enabling diagnostic tool in Pd catalytic reaction develop-ment. Finally, the differences in catalytic behavior between bisphosphine and bisphosphine mono-oxide complexes were rationalized through solid-state parametrization and stoichiometric experiments.
MatFold: systematic insights into materials discovery models' performance through standardized cross-validation protocols
Authors: Witman Matthew , Schindler Peter
Published: August 2024

Machine learning (ML) models in the materials sciences that are validated by overly simplistic cross-validation (CV) protocols can yield biased performance estimates for downstream modeling or materials screening tasks. This can be particularly counterproductive for applications where the time and cost of failed validation efforts (experimental synthesis, characterization, and testing) are consequential. We propose a set of standardized and increasingly difficult splitting protocols for chemically and structurally motivated CV that can be followed to validate any ML model for materials discovery. Among several benefits, this enables systematic insights into model generalizability, improvability, and uncertainty, provides benchmarks for fair comparison between competing models with access to differing quantities of data, and systematically reduces possible data leakage through increasingly strict splitting protocols. A general-purpose, model-agnostic toolkit, MatFold, is provided to automate the construction of these CV splits and encourage further community use.
PSP-coordinated nickel(II) complexes as Kumada coupling catalysts
Authors: Franziska Flecken , Grell Toni , Hanf Schirin
Published: August 2024

Phosphine-coordinated nickel complexes are well-known catalysts in Kumada-Tamao-Corriu coupling reactions. In this context, often PCP-type phosphines (R2P(C2H4)PR2 or R2P(C3H6)PR2) have been studied, while sulphur-containing analogues, such as PSP-type ligands (R2PSPR2), have been largely overlooked. In this work we present the synthesis of PSP-based nickel complexes of the form [NiHal2(PSP)], PSP = Ph2PSPh2, Hal = Br (1), I (2) via a facile one-pot reaction of the free ligand and the respective nickel halides. Attempts to synthesise the Cl analogue results in the formation of a multinuclear nickel complex, such as [Ni2(Ph2PSS)2(Ph2PS)(Ph2P)], in which Ph2PSS–, Ph2PS– and Ph2P– ligands coordinate to the Ni-centres, which were found to form via ligand rearrangement processes of the parent PSP ligand. Complexes 1 and 2 were used as catalysts in Kumada coupling reactions and revealed a great potential for the coupling of sterically demanding substrates, whereby no sulphur poisoning induced by the ligand backbone could be identified.
Pelatihan Strategi Produk Branding Kelompok UMKM Kelurahan Bojongsalaman Semarang
Authors: Octavia Ayu Nurafni , Amalia Naini Rizka , Simamora Elisabeth Rotua
Published: August 2024

Background of Community Service Activities Because the UMKM Actors of Bina Sejahtera Mandiri in the Bojongsalaman Village, Semarang do not have a branding product strategy, the lack of knowledge of the importance of branding product strategies makes the business running less than optimal. MSMEs only focus on making and selling without thinking about the sustainability of their business for the long term. The problem of consistency in products and services is a number of things that are often experienced by MSME owners. The impact is that consumer loyalty is declining followed by a decrease in sales turnover. Based on these problems, several activities are needed to overcome them. The purpose of community service is to increase understanding of the importance of branding product strategies and determining product branding strategies. The method of implementing community service activities is counseling and training in branding product strategies. The results and outputs resulting from community service include MSMEs can find out the benefits of branding product strategies and can determine branding strategies for the business being run. It is hoped that the branding product strategy can increase consumer loyalty that will increase sales turnover.
High Protein Milk Effective to Increase the Hb Levels of Third Trimester of Pregnancy with Anemia
Authors: Mayang Dian Mayasari , Ratih Mega Septiasari  , Ita Nurfadilah
Published: August 2024

The high maternal mortality rate in Indonesia is still plagued by three main causes, one of which is anemia caused by iron deficiency. This weakness is related to protein deficiency, so the way to overcome it is by giving blood supplement tablets with additional protein intake to pregnant women. The aim of this study was to determine the effect of giving high protein milk intake on increasing hemaglobin levels in third trimester pregnant women with iron deficiency. This test plan was a pre-try one collection pretest-posttest. The population in this study was all third trimester pregnant women with pale faces in the work room of the Gondanglegi Welfare Center Malang Regime, with a sample of 33 people using total sampling. The measured test used was Wilcoxon Marked Rank Test. The examination results showed that the average hemaglobin level before treatment was 10.1 gr/dl, and after treatment was 11.1 gr/dl. The results showed that there was an effect of giving high protein milk on increasing hemaglobin levels in third period  pregnant women with pale skin in the Gondanglegi Health Center Working Area (p-value = 0.000). The conclusion of this study is that milk protein consumption basically affects the increase in hemaglobin levels in pregnant women. It is recommended for pregnant women who get anemia to focus on their food intake, especially protein consumption.
Analisis dan Perancangan UI/UX Aplikasi Sistem Kasir Berbasis Website Menggunakan Metode Design Thinking
Authors: Wahyuningrum Tenia , Maulida Armeisa Ahda
Published: August 2024

Kafe Omah Angkringan merupakan kafe dengan tema warmindo-angkringan yang menyediakan berbagai macam menu makanan khas warmindo namun memiliki tempat layaknya sebuah kafe. Melalui promosi dengan media Instagram membuat orang tertarik untuk mengunjungi kafe ini. Berdasarkan hasil observasi, kafe ini masih memiliki permasalahan dalam sistem kasir. Sistem kasir yang memuat pemesanan menu dan pembayaran masih menggunakan sistem manual. Petugas kasir membutuhkan bolpoint, nota, kalkulator, dan hardfile menu dalam memproses setiap pesanan. Sistem yang masih demikian tentu saja memiliki user interface yang monoton, kurang menarik, tidak efektif dan tidek efisien selain itu user experience yang dihasilkan juga membuat petugas kasir merasa bosan sehingga bisa menimbulkan kesalahan saat memproses pesanan. Berdasarkan permasalahan tersebut, maka dibutuhkan analisis dan perancangan website sistem kasir dengan memperhatikan user interface yang baik untuk kemudahan pengguna. Untuk mewujudkan website yang demikian, peneliti menggunakan design thinking sebagai metodenya. Diawali dengan tahap empathise dimana peneliti melakukan wawancara dengan pemilik kafe, kemudian define dengan mendefinisikan setiap masalah berdasarkan hasil wawancara, lalu ideate dengan memikirkan ide yang bisa menjadi solusi dari permasalahan, dilanjut dengan prototype yaitu membuat user interface sekaligus mengaplikasikannya ke dalam program agar bisa menghasilkan sebuah front-end, dan terakhir melakukan testing kepada petugas kasir dan admin Kafe Omah Angkringan ditambah dengan kasir lain untuk melakukan pengujian dengan total responden 30 orang. Hasil dari pengujian SUS menunjukkan skor A yaitu 83, 41 yang menandakan bahwa sistem kasir yang dibuat telah sesuai dengan kebutuhan pengguna.
Emotional Subjectivity in English Language Teachers' Professional Development
Authors: Dhungana Siddhartha
Published: August 2024

AbstractThis article examines emotion and its characteristics from both a western and an eastern perspective. It examines religious, philosophical, sociocultural, and neuropsychological viewpoints, as well as the role of emotion in self- and goal-directed behavior. It includes eastern insights from the Bhagavad Gita, as well as from an analysis of Bharatnatyam and Bhaktismriti, which emphasizes emotion as a devotional force and a performative strength. It also corroborates research studies that examine emotion as a research issue for English language teaching and learning. It explores possible dimensions of emotion as a devotional value, an aesthetic performative force, and a strength for self-regulated growth. It aims to present emotional subjectivity as an essential component of English language teachers' self-directed professional development. In the discussion and analysis of the research issue on English language teachers' professional growth, emotion is essentialized as a subjective element beyond the cognitive domain. This research study is beneficial for teacher educators, policymakers, trainers, and researchers since it presents a conceptual framework for emotion and its attributes for professional development.
An Analysis of Language Styles Used by Tour Guides in Huta Siallagan: A Study of International Tourist Satisfaction
Authors: Siburian Sabrina Anjelina , Sihite Jubilezer , Sembiring Rony Arahta
Published: August 2024

This research delves into an examination of the language styles employed by tour guides in Huta Siallagan when interacting with international tourists. The primary objectives of this study were twofold: first, to categorize and identify the various types of language styles used by tour guides during their interactions with tourists, and second, to assess the overall satisfaction of international tourists with the services provided by these tour guides. To achieve these objectives, a descriptive qualitative method was employed. The research methodology followed the framework outlined by Miles and Huberman, encompassing data reduction, data display, and drawing conclusions from the collected information. The data collection process involved the transcription of voice recordings of tour guides and foreign tourists, which were then transformed into written scripts. Subsequently, these scripts were closely examined to identify specific linguistic elements, allowing for a detailed analysis of the language styles present in the tour guide-tourist interactions. For the analytical framework, Martin Joos' theory was utilized, providing a structured framework for understanding and categorizing the language styles used by tour guides. In total, the study analysed 77 utterances from the collected data. The findings of this research reveal that the most prevalent language style utilized by tour guides in Huta Siallagan when interacting with international tourists is the casual style. This outcome sheds light on the communicative preferences and practices of tour guides in this cultural and touristic context. These insights can be invaluable for tour operators, policymakers, and other stakeholders in the tourism industry, aiming to enhance the experiences of international tourists visiting Huta Siallagan.
ANALYSIS OF STUDENTS' PERSONALITY TYPES AND ITS INFLUENCE ON MATHEMATICAL PROBLEM SOLVING ABILITY
Authors: Hajri Kasriana
Published: August 2024

This research aims to analyze students in solving problems based on personality type using personality type instruments, problem solving, and interviews. The research results show: (1) understanding the problem, the Guardian wrote down sufficient and necessary conditions; (2) make a solution plan, the subject is able to determine the information to solve the problem; (3) in carrying out the plan, the subject worked on the questions according to the steps but not precisely. (1) understand the problem, the idealist subject only writes down what is asked; (2) make a solution plan, the subject is able to determine the formula; (3) carrying out the plan, the subject uses a formula that has been prepared previously, even though the calculation is wrong. (1) understand the problem, Artisan type subjects write down all available information very clearly; (2) make a solution plan, the subject determines the formula. (3) carrying out the problem solving plan, the subject is able to solve the problem. (1) understanding the problem, the rational type subject does not write down sufficient and necessary conditions; (2) make a solution plan, the subject is able to determine the steps to solve it; (3) carry out problem solving plans, be skilled in algorithms and accurately answer questions.
Students' Misconceptions in Solving Problems Based on the Newman Procedure Seen from Mathematical Disposition
Authors: Hidayah Nur , Nasution Amanda Syahri
Published: August 2024

The aim of this research is to determine the factors and the influence of conceptual errors in solving problems in the form of story problems based on newman procedures in terms of mathematical disposition. This research uses a mixed method. The population of this study were seventh-grade students of MTs LAB Al Washliyah Medan with a total of 133 students. The sample was selected by purposive sampling, 30 students for quantitative data and 3 students for qualitative data. Qualitative data analysis methods involve the process of reducing, conveying and verifying data. Meanwhile, quantitative data uses hypothesis testing stages using factor analysis tests, simple linear regression and F tests. The results of qualitative data research show that conceptual errors in solving problems in the form of story problems based on Newman procedures are in line with the criteria for students' mathematical disposition. Quantitative data shows that there is only one factor formed and there is a significant influence between mathematical disposition and concept errors in solving story problems based on newman.
ETHNOMATHEMATIC EXPLORATION: DECORATIVE VARIETIES OF METHODOLOGICAL DELICATIONS
Authors: Hanifah Muthia , Siregar Tanti Jumaisyaroh
Published: August 2024

Ethnomathematics is a mathematical science that continues to grow and develop, because cultural influences make learning mathematics no longer boring. Ethnomathematics has become a trend in the field of educational culture, apart from that, ethnomathematics also preserves the existence of cultural values in the future. This research aims to describe the exploration of the decorative variety of Malay deli. In Malay Deli culture there are knick-knacks as Malay Deli decorations, such as tepak betel, balai, and pending. The results of this research showed that mathematical concepts were found in the Malay Deli Decorative Variety. This means that Tepak Sirih, Balai, and Pending can be used as teaching aids in mathematics learning. The mathematical concepts contained in this research are the concept of flat shapes and spatial shapes, namely trapezoids on tepak betel and balai, rectangles on tepak betel, balai, as well as pockets on the kekak musang shirt, circles on the circumference of the head for climbers, as well as the concept of prisms. with an isosceles trapezoid base on the betel palm.
AN EXPLORATION OF ETHNOMATHEMATICS IN RAGIDUP ULOS FABRIC ON THE CONCEPT OF FLAT BUILDINGS
Authors: Basmara Anggi
Published: August 2024

This study aims to explore the mathematical concepts found in Ulos Ragidup fabric from an ethnomathematics perspective, focusing on the recognition and understanding of flat shapes. Through a descriptive qualitative approach and ethnographic method, data were collected through direct observation, interviews with resource persons who are experts in ulos weaving, and visual documentation. Data analysis was conducted by reducing, presenting, and interpreting data to identify mathematical patterns in Ulos Ragidup fabric motifs. The results showed that Ulos Ragidup fabric applied several concepts of flat buildings, namely square, equilateral triangle, isosceles triangle, rectangle, and rhombus. The integration of ethnomathematics in the motif of Ulos Ragidup cloth shows that mathematics is not only relevant in the academic context, but also in daily life and local culture. This research is expected to contribute to the development of a more inclusive and contextualized mathematics education, as well as raising awareness of the importance of preserving cultural heritage through learning integrated with local values
PENGARUH PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN FISKUS, DAN PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN WPOP ATAS PEDAGANG ECERAN
Authors: Aviliani Vivi Dwi , Tannar Oryza
Published: August 2024

Penelitian dilakukan untuk menguji dan mengidentifikasi pengetahuan perpajakan, kualitas pelayanan fiskus, dan penerapan sistem e-filing terhadap kepatuhan WPOP atas pedagang eceran pada KPP Pratama Surabaya Sawahan. Penelitian dilakukan dengan pendekatan kuantitatif melalui data primer dengan kuesioner. Populasi terdiri WPOP atas pedagang eceran yang terdaftar berstatus aktif, wajib menyampaikan SPT Tahunan, dan penghasilan diatas PTKP pada KPP Pratama Surabaya Sawahan tahun 2023. Sampel digunakan sebanyak 78 Wajib Pajak yang diambil menggunakan accidental sampling. Data dikaji melalui software SPSS versi 26 dengan menerapkan analisis regresi linier berganda. Hasil analisis menyimpulkan pengetahuan perpajakan dan penerapan sistem e-filing berpengaruh terhadap kepatuhan WPOP atas pedagang eceran. Kualitas pelayanan fiskus tidak berpengaruh terhadap kepatuhan WPOP atas pedagang eceran. Hasil penelitian dapat berfungsi sebagai rujukan maupun sumbangsih pemikiran terkait kepatuhan WPOP atas pedagang eceran.
Global Warming Towards Human Health: A Literature Review
Authors: Mucci Schillaci Valley , Bafirman  , Neldi Hendri , Syafrianto Donal , Rahman Dally , Zarya Fiky
Published: August 2024

Global warming is a phenomenon of an increase in the average temperature of the earth's surface due to an increase in the concentration of greenhouse gases in the atmosphere, which not only affects the global ecosystem and climate, but also has a significant impact on human health. These impacts include an increase in heat-related diseases, the spread of infectious diseases, a decrease in air quality, and changes in disease patterns due to climate change. This study aims to identify and analyze the impact of global warming on human health through literature review from various sources such as journal articles, research reports, and health organization documents. The results showed that global warming increases the risk of heat stroke and dehydration, especially in vulnerable groups such as children and the elderly, as well as affecting the geographical distribution of disease vectors such as mosquitoes that can spread malaria and dengue fever. Rising temperatures also worsen air quality by increasing the concentration of surface ozone and airborne particles, which has an impact on the increase in respiratory diseases, as well as changing the seasonal and geographical patterns of diseases, including impacts on people's food security and nutrition. The conclusions of this study underscore the importance of coordinated mitigation and adaptation actions to reduce the health impacts of global warming, including policies to reduce greenhouse gas emissions, improve health systems, and educate the public on preventive measures, with the need for further research for effective and specific adaptation strategies for different affected regions and populations.
Gameficação no ensino da interprofissionalidade: relato de experiência no campo da saúde da pessoa idosa
Authors: Souza Liv Katyuska de Carvalho Sampaio de , Cavalcante Renata de Oliveira Fidelis
Published: August 2024

As complexas necessidades de saúde que os idosos e seus familiares apresentam no cotidiano institucional exigem a constante interação entre as diferentes áreas profissionais para propiciar um atendimento de qualidade e integral. A predominância de uma formação uniprofissional nas graduações, com poucos espaços de troca entre estudantes de áreas distintas, dificulta uma visão ampla da contribuição de cada área profissional na área da saúde. O ensino nos programas de Residência em Saúde pode propiciar o aprendizado de competências colaborativas, principalmente a partir de metodologias favoráveis a esta finalidade. Este artigo descreve uma ação educacional, baseada em metodologia ativa, voltada para o ensino da interprofissionalidade, com ênfase na clareza dos papéis dos membros da equipe. A ação foi desenvolvida em programas de residência de uma universidade pública, no campo da saúde da pessoa idosa, em março de 2021, como parte da integração dos novos residentes ao serviço. Utilizou-se a gameficação, com apoio da plataforma Word wall, complementada com exposição dialogada para articulação com o conteúdo teórico sobre trabalho interprofissional. As questões do game que geraram mais dúvidas entre os residentes foram referentes às competências comuns e específicas das profissões, que foram discutidas ao longo da ação educativa. O uso de metodologias ativas na educação interprofissional é um possível caminho para reorientação da formação em saúde, pautada nos princípios do Sistema Único de Saúde.
INTELIGENCIA ARTIFICIAL PARA UN FUTURO SUSTENIBLE
Authors: HUPFFER HAIDE MARIA
Published: August 2024

Las complejidades de las realidades actuales se presentan desafiantes para la importancia de un futuro sostenible -a modo eco poiético, utilizando el sentido planteado por Lavanderos y Malpartida (2023). Nuestras producciones culturales, científicas y tecnológicas, crean paradójicamente, incertidumbre para las vidas. En este con texto, es fundamental reflexionar sobre cómo estas producciones pueden integrarse de manera efectiva y éticas en un mundo dinámico e impetuoso.
Inteligencia	Artificial	para	un	futuro	sostenible:	desafíos	jurídicos	y	éticos
Authors: Francisco Taeli Gómez
Published: August 2024

Las complejidades de las realidades actuales se presentan desafiantes para la importancia de un futuro sostenible -a odoecopoiético, utilizando el sentido planteado por Lavanderos y Malpartida (2023). Nuestras producciones culturales, científicas y tecnológicas, crean paradójicamente, incertidumbre para las vidas. En este contexto, es fundamental reflexionar sobre cómo estas producciones pueden integrarse de manera efectiva y éticas en un mundo dinámico e impetuoso.
Comentarios a la posible protección o no por la propiedad intelectual de las creaciones resultado de la Inteligencia Artificial en Cuba
Authors: Pérez Yulier Campos
Published: August 2024

La Inteligencia Artificial (IA) ha surgido como una tecnología capaz de imitar la inteligencia humana. En tal sentido, se ha ido incorporando, con cierta adaptabilidad, a disímiles campos de la sociedad, tal es el caso de la producción de bienes, la prestación de servicios y la resolución de ciertos problemas. Vista de esta manera, la IA facilita las actividades humanas, en tanto, contribuye a la detección de problemáticas incluso a su posible resolución desde perspectiva donde la mente humana no ha podido detectar.
Sesgos de género en la Inteligencia Artificial aportes de los feminismos jurídicos
Authors: Zuleta Elvigia Cardona , Robledo Natalia Baena
Published: August 2024

la incidencia de las nuevas tecnologías en muchos de los escenarios sociales de la actualidad, las herramientas que en ocasiones facilitan las labores en los ámbitos educativos y académicos, también representan retos importantes. Nos interesa especialmente abordar la igualdad de género que, desde una mirada amplia, no se trata únicamente de un derecho humano, sin que es esencial para la construcción de un futuro equitativo, justo y sostenible. Con la aceleración de las nuevas tecnologías, parecen quedarse atrás los demás asuntos sociales como son las metas del ODS 5 referentes a la igualdad de género, sin embargo, estos retos se dan en simultaneo y representan desafíos profundos a todos los niveles. Nos ocupan específicamente los retos enmarcados en las tecnologías IA presentes en el ámbito de la enseñanza del derecho.
Algunos recursos digitales de la administracion tributaria
Authors: Villafañe Patricia Cozzo
Published: August 2024

Los estados a través de las administraciones tributarias procuran recaudar tributos para con ello poder atender al gasto público de conformidad con la atribución de gastos que surge de la ley de presupuesto. Todos estos procesos son consecuencias de un reflejo de la globalización que impacta en la economía cada vez con mayores recursos digitales debido al avance de las comunicaciones e informática.
Devido	processo	legal	e	intervenção	de	Inteligência	Artificial	no	judiciário
Authors: Avanci Thiago Felipe S. , Bastos Alder Thiago , Santos Sabrina
Published: August 2024

Desde os primórdios da humanidade a tecnologia se torna
um marco inovador no exato passo em que os trabalhos complexos são facilitados por mecanismos não naturais reverberando em produtividade ou em qualidade de vida, tornando a rotina humana mais fácil5, possibilitando, dessa mesma forma, progressos científicos, técnicos e sociais, influenciando na sociedade
Educação para o Trânsito e o Ensino de Física
Authors: Boss Sergio Luiz Bragatto , Souza Anselmo Borges , Santos Daniel de Jesus Melo dos , Almeida Diana Patrícia , Santos Fabiana Sena dos , Santos Janine Cardoso , Batista Lindsai Santos Amaral , Justina Lourdes Aparecida Della , Araújo Luiz Carlos Marinho de , Neta Olgaildes Santana Santos , Silva Poliana Schettini , Santos Priscila Valdênia dos , Andrade Thiago Ferreira , Leal Uilian Santana
Published: August 2024

Esta obra traz um conjunto de trabalhos acadêmicos, de pesquisa e de extensão, que versam sobre a Educação para o Trânsito e o Ensino de Física em Sala de Aula, do Ensino Fundamental ao Ensino Médio e Superior. O Brasil é um dos países que mais matam no trânsito. A importância da temática repercute na Base Nacional Comum Curricular (BNCC), que traz o trânsito como um tema contemporâneo, que deve ser trabalhado, preferencialmente, de forma transversal e integradora. Assim, este e-book é um importante subsídio para o trabalho dos(as) professores(as).
Corresponsabilidad familiar en el reparto de tareas domésticas y labores de cuidado desde la perspectiva de parejas de doble ingreso pertenecientes a la comuna de Coelemu, región de Ñuble
Authors: Rivera Villegas Rosario Elizabeth , Vidal Gutiérrez Daisy Angélica
Published: August 2024

Este artículo aborda la perspectiva y el desarrollo de la corresponsabilidad familiar en el ejercicio de tareas domésticas y de cuidado por parte de parejas de doble ingreso, en la comuna de Coelemu, Ñuble, Chile. Obedece a un estudio cualitativo, exploratorio-descriptivo de corte transversal, con una muestra de diez personas que configuran cinco parejas compuestas por hombre y mujer en convivencia activa, mayores de 18 años, activos laboralmente, con experiencia mínima de dos años y con hijos de hasta 12 años. Se observan quiebres en los modelos tradicionales de familia, con hombres que asumen progresivamente labores domésticas y de cuidado, la existencia de un fuerte liderazgo femenino y consensos en función de habilidades. El ejercicio adecuado de corresponsabilidad se ve condicionado fuertemente por exigencias laborales, lo que ocasiona sobrecarga y tensiones a nivel familiar. Se reconoce desconocimiento en torno a políticas de corresponsabilidad familiar y la red institucional que las sostiene.
FURNITURE ACCESSORIES MARKET: AN EXPLORATORY APPROACH AT EUROPEAN MARKET LEVEL
Authors: Petrache Beatrice
Published: August 2024

In this article, we aim to identify the views and attitudes of major furniture manufacturers in the European Union on the current situation and trends of the European furniture market and furniture accessories. If for the furniture market has been made more studies and research along the way, for the furniture accessories market this is the first qualitative research to be carried out both at national and European level, a initiative caused by the fact that we have not identified other secondary sources with the exception of data taken from a representative producer, which supplies over 80% of furniture accessories to major furniture manufacturers in Europe. National and European statistics do not highlight the market for furniture accessories, although in our opinion it is of great importance for the reference industry. In this context, a qualitative research has been carried out whose main objective is to identify the role accessories have in the ergonomics and design of furniture of all categories, regardless of their destination (house, office, hotel, restaurant etc.). The specific objectives of qualitative research are: to identify the opinions and attitudes of the managers of the major furniture manufacturers on the importance of furniture and furniture accessories at the industry level; identifying the views and attitudes of the furniture managers in the furniture industry on the specific market trends in terms of the dynamics of consumer preferences on this market.
THE ELIMINATION OF SECURITIES HELD IN THE ENTITIES WITHIN THE GROUP. ACCOUNTING APPROACH IN THE CONTEXT OF THE CONSOLIDATION OF ACCOUNTS (II)
Authors: Deju Mihai
Published: August 2024

The existence of groups of companies is a relatively new issue for professional accountants, the academic environment, as well as for regulatory bodies in the field of accounting in Romania. In this context, the theoretical and practical aspects of the preparation of the consolidated annual financial statements generate extensive debates among accounting specialists, in order to find practical solutions to support the understanding and correct application of accounting regulations in the field of the consolidation of accounts. In two articles, we will present the accounting treatment of the disposal of securities held, within subsidiaries, associates, as well as in jointly controlled companies, by companies that prepare consolidated annual financial statements. The issue of disposal of securities held with entities whose individual financial statements are subject to consolidation will be presented in the form of case studies, structured as follows: Elimination of securities held with affiliated entities (object of previous article); Elimination of securities held in associates and jointly controlled entities (joint ventures) - object of this article.
THE TRANSFER PRICING FILE AND TAX CONTROVERSIES - AN EMPIRICAL STUDY
Authors: Melega Anatol , Molociniuc Hritcan Marioara , Macovei Anamaria Geanina
Published: August 2024

Transfer pricing is a real challenge for both tax regulators and multinationals who use this procedure, in most cases to erode the tax base. The purpose of this paper is to analyse the tax practices and regulations of countries applying OECD transfer pricing regulations. To this end, the profiles of 69 countries on the application of transfer pricing regulations and methods of assessing the transfer pricing file have been analysed. The research results indicate that countries with developed economies and high tax burdens have more rigid transfer pricing tax regulations, the aim of which is to prevent tax evasion through transfer pricing. At the same time, emerging economies with a more lenient tax system do not pay particular attention to transfer pricing, but provide clear regulations on the methods of assessing the transfer pricing case. At the other end of the spectrum there are weakly developed countries, which apply OECD transfer pricing regulations but are flawed in their practical application. The results of the research are of real use both to national and international regulators and to multinationals applying transfer pricing in intra-group transactions.
THE INFLUENCE OF URBANIZATION AND GENDER ON THE HEALTH STATUS IN EUROPEAN UNION
Authors: Stangaciu Anca
Published: August 2024

In our endeavor to analyze the influence of urbanization and gender on self-perceived health status among the member states, we started by using an assessment scale, with a score ranging from 1 to 5 points for the 5 levels pertaining to the health status, as well as by determining an average score of the health status for each member state, by gender or by degree of urbanization. Ranking the scores, building Crosstabs and determining the Kendall and Spearman coefficients were the fundamental methods used in analyzing the influence of urbanization and gender on the health status in European Union (EU), and the results confirmed the fact that there is a connection between these variables. Thus, the population living in “cities” (where we have the highest degree of urbanization) tended to rate their health better than the population living in “rural” areas (where we have the lowest degree of urbanization), and the males tended to rate their health better than females.
ROAD FREIGHT TRANSPORT ENTITIES DEALING WITH THE COVID-19 PANDEMIC
Authors: Cosmulese Cristina Gabriela
Published: August 2024

The road transport business has changed dramatically in the previous three years and will confront new problems in the next years. From the start of the pandemic crisis to the current geopolitical and economic uncertainty, industry players have had to constantly come up with new ways to deal with the paradigm shift and support clients. The aim of this paper is to identify, through a comparative analysis of SMEs in the road transport sector, if and how they contribute to job creation and what economic contribution they make in Romania in the context of the pandemic crisis. For this purpose, through the topfirme.com platform, the economic and financial statements of a sample of 100 enterprises were collected for the period 2016-2020. The study suggests that small firms are significantly more willing than medium and big businesses to endure financial troubles and take remedial steps in this context. However, according to the analysis, the group of tiny firms manages to cope well with uncertainties and shifting market trends in the case of the current study, based on the indicators examined
ANALYSIS BY COHORT OF THE BACCALAUREATE GRADUATES AND HIGHER STUDIES GRADUATES – TERRITORIAL DISPARITIES IN ROMANIA
Authors: Stângaciu Oana-Ancuța , Harja Eugenia , Măgirescu Daniela
Published: August 2024

The present work aims to analyze the dynamics of the higher education graduates by cohort according to the evolution of the number of baccalaureate graduates by region and county. There are gaps between the different areas, in favor of the more developed ones. Apart from the city of Bucharest, counties such as Cluj, Timiș, Brașov, Sibiu, Arad, which attract young people from other areas of the country and because of the better offer of employment upon completion of studies, stand out. The conclusions of this analysis based on the data of the official statistics confirm the existence of disparities in the territorial profile, between the poorer areas of the country and the most developed, being appropriate a coherent policy to favor these areas in granting funds for a higher education accessible to the population.
THE ROLE OF PERCEIVED EASE OF USE AND PERCEIVED RISK TOWARDS E-COMMERCE PAYLATER ADOPTION IN INDONESIA
Authors: Sebayang Toto Edrinal , Sheldon Alvin Nicholaus , Hendryanto Budy Rezky
Published: August 2024

The aim of this study is to examine the effect of Perceived Ease of Use and Perceived Risk as a multi-dimension faceted on Behavioral Intention of Paylater users in e-commerce at Greater Jakarta area in Indonesia. This research applied a quantitative method. The data collection methods used in this research were distributing the questionnaire to e-commerce platforms and paylater users. Behavioral Intention was analyzed by adopting TAM (Technology Acceptance Model) framework and incorporating perceived risk as one of the resistor factors in the model. Based on the results, it was discovered that Perceived Ease of Use significantly affects Behavioral Intention through Perceived Usefulness. The findings also indicate that Perceived Usefulness affects Behavioral Intention and is considered the biggest factor in affecting Behavioral Intention.