bluuebunny/crossref_metadata_2025 huggingface dataset:
Seleksi Pemilihan Staff Account Receivable dengan Penerapan Sistem Pendukung Keputusan Kombinasi Metode WASPAS dan ROC
Authors: Rifqi Naufal , Iskandar Agus
Published: March 2024

Appropriate Account Receivable staff must be qualified, have skills, and exhibit traits that are suitable for the duties and responsibilities associated with receivables management. Errors in staff selection can potentially create problems in the management of receivables, result in delays in the collection of funds, and pose a greater risk of loss to the company. Therefore, the selection and selection of qualified Account Receivable Staff is a very key factor in achieving optimal financial performance. Selection in the selection of Account Receivable staff has several criteria, namely Education, Experience, Technical Skills, Communication Skills and Negotiation Skills. In the midst of an increasingly complicated business environment and intense competition, the use of decision support systems (SPK) is becoming more relevant to assist in the optimal employee selection process, given the importance of objectivity and accuracy in the selection process by applying the ROC (Rank Order Centroid) and WASPAS (Weighted Aggregated Sum Product Assesement) methods which are utilized to provide weight values to the selection criteria, while WASPAS is used to verify the results of the selection decision. So that the best Account Receivable Staff selected is alternative A5 with the highest value of 3.8354 as the first rank.
Friends Recommendation on Social Networks using the Bayesian Personalized Ranking-Matrix Factorization
Authors: Ali Muhammad Haidir , Baizal Z. K. A.
Published: March 2024

In the digital landscape of social networking, the challenge of improving friend recommendation systems is pivotal for enhancing user interaction and fostering social connections. Addressing this challenge, the current study innovates by fusing Bayesian Personalized Ranking (BPR) with Matrix Factorization (MF), culminating in a novel BPR-MF model designed for the intricacies of social network relationships. The study harnesses a rich dataset from LastFM, comprising 27,806 interactions among 7,624 users, to analyze mutual follower patterns and augment the precision of friend recommendations. Through rigorous preprocessing and systematic evaluation of the BPR-MF model against different numbers of latent factors, the research uncovers that a configuration of 20 latent factors is most effective, achieving an RMSE of 0.156 and an AUC ROC of 0.800. This discovery addresses the critical problem of balancing computational complexity with prediction accuracy in recommendation models. It also demonstrates the necessity for a nuanced, data-driven approach to generate relevant social connections. The research sets a new direction for future studies aiming to capitalize on user interaction data to offer precise friend suggestions, all while upholding user privacy and avoiding reliance on personal data.
Penerapan Algoritma Clustering K-Means Data Mining dalam Pengelompokan Mahasiswa Penerima Beasiswa
Authors: Setiawan Ikbal Danu , Triayudi Agung
Published: March 2024

Scholarships are a program intended to help students with economic problems. For universities, especially private universities, scholarships are an attraction or a campus promotional event to attract prospective students to register at the campus. The scholarships provided by the campus are independent scholarships which are based on funding from the university's foundation. This is very important to pay attention to, where apart from the achievements of prospective students, they must also consider their readiness or ability to participate in the learning process that takes place at the university. Therefore, paying attention to the grades obtained from prospective students is very important to pay attention to. Another problem is that the quota given by the foundation for scholarships is also limited, which is not covered by all prospective students who register or submit scholarship applications. In terms of determining or awarding scholarships, there is not yet a reference standard that is used for determination in the decision-making process, so scholarship awards are often misdirected. Mistakes in awarding scholarships are of course very detrimental to the campus. Therefore, this problem should require special attention and treatment. This problem can be easily resolved by finding a pattern of rules for accepting scholarships. Data mining is a process method that is widely used today, this is because data mining is very helpful in the decision making process. The process carried out by data mining is divided into several techniques such as Clustering. Clustering is a way to group new data. The K-Means algorithm carries out a solution process based on grouping, therefore the K-Means algorithm is classified as a clustering part of data mining. The aim of the research to be carried out is to assist in the process of grouping prospective students who will be prioritized in receiving scholarships. Based on the results of this research, it can later help to find students who are truly worthy of receiving the scholarship. The results obtained from the research are that there are 2 (clusters) obtained from the K-Means algorithm process. Where in cluster 1 there are 10 grouping data and in cluster 2 there are 5 grouping data.
Yönetim Danışmanları Perspektifinden Stratejik Yönetim Yolculuğunda Yöneticilerin Prangaları/ The Shackles of Managers in the Strategic Management Journey from the Perspective of Management Consultants
Authors: Şener Emine , Baran Selma
Published: March 2024

Uygulamada bazı yöneticiler, stratejik yönetimi teorik ve gerçek problemlerden uzak bulurken bazıları ise stratejik yönetim süreçlerinin sembolik eylemler olduğunu düşünmektedir. Stratejik yönetim sürecine en önemliyi katkıyı sağlayacak kurumlardan biri olan yönetim danışmanlığının Türkiye'de yeterince kullanılmadığı görülmektedir. Bu araştırma, yönetim danışmanlarının yöneticilerin stratejik karar alma süreçlerini nasıl değerlendirdiğini ortaya koymak ve yönetim danışmanlarının stratejik yönetim sürecine katkılarını belirlemek amacıyla gerçekleştirilmiştir. Sürece yönetim danışmanları perspektifinden yaklaşmayı amaçlayan nitel bir durum çalışması olarak tasarlanan çalışma, yarı yapılandırılmış görüşme formları kullanarak, Yönetim Danışmanlığı Derneğine üye olan 9 yönetim danışmanıyla yapılan görüşmeler ile gerçekleştirilmiştir. Online gerçekleştirilen veri toplama süreci sonunda, katılımcılardan alınan yazılı cevaplar MAXQDA 2023 demo paket programı kullanılarak ve tematik analiz yapılarak sunulmuştur. Elde edilen sonuçlar, özellikle üst yönetimin stratejik kararlardaki etkisini ortaya çıkararak danışmanlığın stratejik yönetim sürecindeki önemini ortaya koymaktadır.
Modeling Emergent Variables to Assess the Adoption of Activity-Based Costing in Tanzania: The Application of Confirmatory Composite Analysis
Authors: Molela Godfrey , Kasoga Pendo , Ismail Ismail
Published: March 2024

Research Aims: The applications of composite models in explaining the adoption of innovations continue to gain widespread recognition in contemporary research. This study examines the role of a composite model comprising innovation attributes, contingency factors, and isomorphic pressures in explaining the adoption of activity-based costing (ABC) in Tanzania. The examined causal relationship between the model and ABC adoption is subject to mediation by behavioral preferences. More importantly, this study evaluates the overall fit of the model based on confirmatory composite analysis (CCA) as a prerequisite for path analysis.

Design/methodology/approach: Data were collected from 188 manufacturing and service companies in Tanzania using a cross-sectional survey design. As part of CCA, the study employed principal component analysis (PCA) to form the three emergent variables namely innovation attributes, contingency factors and isomorphic pressures. It is these variables that were merged together to form the composite model whose influence on ABC adoption was analyzed based on partial least squares structural equation modeling (PLS-SEM).

Research Findings: It was found out that, it is only normative beliefs that positively mediated the causal - relationship between the composite model and ABC adoption. This suggests that, the combined influences of internal and external factors defined by innovation attributes, contingency factors and isomorphic pressures towards ABC adoption is mediated by the belief that manufacturing and service companies should adopt the system. On the other hand, the perceptions of the system’s usefulness and ease to use do not play role in explaining the combined influences of factors on ABC adoption.

Theoretical Contribution/Originality: The findings are paramount in creating the reference base for future studies as there were no previous studies of similar nature conducted to assess the impact of the composite model on ABC adoption.

Keyword: Composite model, Innovation attributes, Contingency factors, Isomorphic pressures, Activity-based costing, Confirmatory composite analysis
Navigating Change to Integrate Employee Perceptions into the Strategic Landscape of Business Split: A Study of PT Jasa Yuwana's Potential Business Split
Authors:   School of Business and Management, Institut Teknologi Bandung, Jl. Ganesa No. 10, Bandung, 40132, Indonesia, Hasianna Arini , Bangun Madju Yuni Ros ,   School of Business and Management, Institut Teknologi Bandung, Jl. Ganesa No. 10, Bandung, 40132, Indonesia
Published: March 2024

Organizational change is important for business evolution, as it can impact the business direction and employees’ perceptions. Although intimidating, organizational changes can offer opportunities for growth and advancement when effectively managed. PT Jasa Yuwana, known for its assurance services, faces challenges due to low revenue growth over the past five years in assurance services, constraints in revenue optimization, and positive prospects in consulting business. It is crucial for the Company to understand employee perceptions as it plans a split. This study evaluates employee perceptions and suggests strategies for the new entity, NewCo. The main factors affecting perception are Healthy relationships with the employer/leaders and Application of skills and knowledge. To develop a growth strategy that focuses on strengths and opportunities, NewCo can use tools like the IE Matrix and TOWS Matrix. The implementation of the SO strategy is crucial for post-split survival, with employee retention being key to long-term competitiveness.
Several Teaching Methods Combined with the Support of AI Chatbot to Develop Self-Learning Competency for Students
Authors:   Institute of Technical Education, HCMC University of Technology and Education, Lan Vo Thi Ngoc , Giam Nguyen Minh ,   Faculty of Education, HaNoi University of Science and Technology, Vietnam
Published: March 2024

Developing competency and especially self-study competency for students is one of the requirements in the 2018 General Education Program. Developing self-study competency for students is an inevitable trend of all times. , because the educational process is essentially the process of transforming the object of education (student) from an object of education into a subject of self-education. Based on the identification of three concepts: Teaching method, AI Chatbot and self-learning competency, we summarize the teaching method to develop competency and AI Chatbot. Next, illustrate the development of self-study competency for students using three teaching methods: differentiated teaching, Exploratory learning and using experiments in teaching combined with the support of AI Chatbot and from there affirms that students truly develop self-study competency.
Quality of Life of Parents and Patients with Biliary Atresia in Native Liver
Authors:   Department of Child Health, Dr. Soetomo General Academic Hospital – Universitas Airlangga, Surabaya, Indonesia, Flynn Jeannie , Prihaningtyas Rendi Aji ,   Department of Child Health, Dr. Soetomo General Academic Hospital – Universitas Airlangga, Surabaya, Indonesia, Octariyandra Syania Mega ,   Department of Child Health, Dr. Soetomo General Academic Hospital – Universitas Airlangga, Surabaya, Indonesia, Winahyu Anindya Kusuma ,   Department of Child Health, Dr. Soetomo General Academic Hospital – Universitas Airlangga, Surabaya, Indonesia, Setyoboedi Bagus ,   Department of Child Health, Dr. Soetomo General Academic Hospital – Universitas Airlangga, Surabaya, Indonesia, Irmawati Mira ,   Department of Child Health, Dr. Soetomo General Academic Hospital – Universitas Airlangga, Surabaya, Indonesia, Arief Sjamsul ,   Department of Child Health, Dr. Soetomo General Academic Hospital – Universitas Airlangga, Surabaya, Indonesia
Published: March 2024

Children with chronic conditions such as biliary atresia may experience several issues that affect their quality of life (QoL). Childhood chronic disease impacts family members and leads to family health impairment. Objective: This study aims to asses the QoL of parents and patients with biliary atresia. Methods and material: The assessment of parent and patient quality of life with biliary atresia was conducted using the Pediatric Quality of Life (PedsQL) parent report and the World Health Organization Quality of Life (WHOQoL).Multivariate linear regression was used for associated factors. This case-control study involved 38 children (0-24 months) with biliary atresia at the Dr. Soetomo General Academic Hospital Surabaya, which was conducted from June to July 2023. Data obtained showed that male and female prevalence was equal (50%). Age <6 months, mothers with high school education, family income >3 million rupiahs, normal nutritional status were frequently in patients with biliary atresia. Based on the WHOQoL questionnaire, the environment was the only domain that impacted the quality of life of the parents significantly (P= 0.005). However, no significant association with patients' QoL was found for the five domains of the PedsQL. The environment factor had a significant impact on the QoL of the patient's parents according to the results of the WHOQoL questionnaire (P= 0.005).
Effectivity of Irrigation Solution from Stevia rebaudiana Bertoni Leaf Extract on the Growth of Enterococcus faecalis Bacteries
Authors:   Oral Biology Dept, Faculty of Dentistry, Prof.Dr.Moestopo University (B), Deviyanti Sinta , Abraham Silva ,   Oral Biology Dept, Faculty of Dentistry, Prof.Dr.Moestopo University (B) & Directorate for Laboratory Management Research Facilities, Science and Technology Area National Research and Innovation Agency (BRIN), Pasiga Burhanuddin Daeng ,   Dental Public Health Dept, Faculty of Dentistry, Prof.Dr.Moestopo University (B)
Published: March 2024

Disinfection of Enterococcus faecalis bacteria in dental root canal treatment using NaOCL 0.5-2.5% is still a challenge. There is still very little data on the effectvity of Stevia rebaudiana Bertoni leaf extract irrigation solution against the growth of Enterococcus faecalis. This study evaluated the effectiveness of Stevia rebaudiana Bertoni leaf extract irrigation solution against Enterococcus faecalis ATCC 29212 through MIC (Minimal Inhibitory Concentration) and MBC (Minimal Bactericide Concentration) values. A number of 100 µl of E. faecalis suspension was inoculated into 96 microtitration wells, each containing 100 µl of 100%, 50%, 25%, 12.5%, 6.25%, 3.125%, 1.56% of Stevia leaf extract irrigation solutions, positive (NaOCL 2.5%) and negative (distilled water) control. Incubation was carried out for 24 hours at 37°C then optical density was measured with a microplate reader at 600 nm. Five µl of 10-9 dilution of each group was dripped and spread onto nutrients agar plate. The number of Enterococcus faecalis colonies was counting manually. There was no significant difference in average colony count of Enterococcus faecalis between the 100% and 50% Stevia leaf extract irrigation solution groups and the positive control (p>0.05). However, the 25%, 12.5%, 6.25%, 3.125%, and 1.56% Stevia leaf extract irrigation solution groups showed significant differences (p<0.05). Stevia leaf extract irrigation solution suppressed growth at MIC 6.25% by turbidimetry and MIC 1.56% by total plate count method using nutrient agar and than killed Enterococcus faecalis at MBC 50%. The bactericidal ability of 100% and 50% Stevia leaf extract irrigation solution is equal to NaOCL 2.5%.
Assessment of Reported Adverse Events on Anti-Depressants
Authors:   Basis Scottsdale 10400 N 128th Street, Scottsdale, AZ 85259, United States, Lin Sophia
Published: March 2024

A mental disorder is characterized by a clinically significant disturbance in an individual’s cognition, emotional regulation, or behavior. One in every eight people around the world was living with a mental disorder in 2019, with depression and anxiety the most common. Currently, popular prescribed types of antidepressants include selective serotonin reuptake inhibitors (SSRIs) and serotonin-norepinephrine reuptake inhibitors (SNRIs). For such medications, limited adverse effects and reasonable tolerability are critically important in addition to the efficacy in treating depression and their affordability. In this study, I quantitatively assessed the adverse events reported in the comprehensive FAERS (FDA Adverse Event Reporting System) database in terms of case count by received year, by age group, by sex, by reaction type, and by outcome, with respect to those commonly used antidepressants. Although the total count of adverse events increases every year before 2019, my analysis shows an alarming decrease in total count over the COVID pandemic period (2020 & 2021) while the number of people with depression rose significantly because of the pandemic. “Completed suicide” turns out to be one of the main side reactions reported across all anti-depression medications. Statistical analysis demonstrated that the reported number of “completed suicide” correlates with the report number of “suicide attempt” (or “suicidal ideation”). Surprisingly, the reported case count by females is significantly larger than that by males regardless of the grouping approach. It was evident that such insights could provide meaningful guidance on strengthening mental health systems for COVID-19 & future public health emergencies and further support relevant scientific studies on adverse effects & tolerability of effective antidepressant medications.
THE INFLUENCE OF VARIOUS COLLABORATIVE ASPECTS OF LARGE AND MEDIUM COMPANIES ON REGIONAL PERFORMANCE
Authors:   Department of Management, Faculty of Economics and Business Administration, Babeș-Bolyai University, Cluj-Napoca, Romania, LEHENE Cosmin Florin , NISTOR Răzvan Liviu ,   Department of Management, Faculty of Economics and Business Administration, Babeș-Bolyai University, Cluj-Napoca, Romania
Published: March 2024

In this paper we investigate a modern topic in the regional economics literature, namely the concept of microeconomic competitiveness. Particularly, we investigate the influence of the collaborative activities of the large and medium firms, as a regional prerequisite for cluster formation and development, and the relationship with various regional level performances. For years already, scholars debated within the economics literature if the regional clusters drive the regional performance. Therefore, we contribute to this stream of research through investigating if the specific conditions in the regional context, in our case the collaborative aspects of the companies operating in the region, influence the regional performance. Through a statistical analysis of the data provided by 40 best performers medium and large companies, operating in three regions for economic development in Romania, we found significant associations between the proposed variables. Specifically, we found that the regions in which the companies reported higher scores for proactivity regarding collaboration identification and formation, higher commitment for collaboration participation, respectively higher scores for their collaborative competences and abilities are the regions which also reported higher regional level performances. The results from our study are valuable for the regional economics literature since underline the fact that in order to build regional competitiveness, respectively to accelerate the economic growth and development, the existent companies operating in the regions also need to take some specific actions. The companies and firms play an important and active role in the regional economic development. In contrast to a ‘orthodox’ top-down approach for economic development, the paper brings support to the stream of research on regional economics which militates for collaboration between the public and private sector, and for regional development through microeconomics competitiveness building, local and regional.
THE SECRETS OF UNICORN COMPANIES: AN EMPIRICAL INVESTIGATION
Authors:   Department of Economics and Business, Doctoral School of Economics, Faculty of Economic Sciences, University of Oradea, Oradea, Romania, MESTER Ioana , GAVRILUT Darie ,   Department of Economics and Business, Doctoral School of Economics, Faculty of Economic Sciences, University of Oradea, Oradea, Romania
Published: March 2024

Starting a new business is a challenging task, and many factors can affect the success or failure of the venture. One such factor is the field of activity in which the business operates. Some industries are more competitive than others, and some have more significant barriers to entry. This article aims to explore the influence of the field of activity on the survival and growth of new businesses. The startup ecosystem has been on the rise in recent years, with the emergence of several unicorns, or startups valued at over $1 billion. This has led to increased interest in entrepreneurship and the potential for significant financial returns. However, the reality is that most startups do not become unicorns, and many do not survive beyond a few years. The field of activity in which a startup operates can significantly influence its survival and growth prospects. Several studies have explored the influence of the field of activity on the survival and growth of new businesses. These studies have found that factors such as competition, regulatory compliance, access to financing, and availability of talent can significantly influence a startup’s chances of survival and growth. For example, industries with high levels of competition and technological intensity have been found to have lower rates of new firm survival and growth (Carrie, et al., 2002). This study investigates a possible correlation between several statistical dimensions of unicorn start-up companies in the world. For this purpose, we will use descriptive as well as inferential statistical methods such as presenting the main parameters of the numerical variables, some graphical representations; we will also employ a nonparametric correlation analysis. We consider that there is a possible correlation between the date the companies were set up, their field of activity, country of origin and their valuation respectively. Our study confirmed four research hypotheses, as follows: there is a correlation between the date the unicorn start-up companies were set up and their valuation, their valuation and their field of activity, the field of activity is in statistical association with the companies country of origin and the field of activity is influenced by the date the companies were set up. We will conclude by discussing the implications of these findings for entrepreneurs, policymakers, and investors, and provide recommendations for improving the survival and growth prospects of new businesses.
THE DETERMINANTS OF UNEMPLOYMENT REVISITED – EMPIRICAL EVIDENCE ON OECD
Authors:   Faculty of Economics and Business Administration, University Babeș-Bolyai, Cluj-Napoca, Romania, STAVILA Daria , VAIDEAN Viorela Ligia ,   Faculty of Economics and Business Administration, University Babeș-Bolyai, Cluj-Napoca, Romania
Published: March 2024

Unemployment is a serious economic problem that has repercussions for people, families, and entire civilizations. It is a dynamic phenomenon with immediate and long-term implications for individuals and society. As a result, understanding unemployment and its causes is critical for politicians, economists, and academics seeking to create effective measures to alleviate its harmful consequences. It is critical to acknowledge the complexities of unemployment to establish successful policies and programs that address its core causes. The goal of this research paper is to conduct a quantitative analysis of the main determinants of unemployment in The Organization for Economic Cooperation and Development, considering demographic, governmental, economic growth, and cultural factors, as well as the period of Financial and Economic Crisis (2008-2009), to determine their impact and the evolution of unemployment, which countries have the most promising results, and who are the outliers. As a result, during a 26-year period, pooled OLS, FEM, and REM methods have been applied to a panel database. Additionally, member states are clustered based on the factors of interest and subsampled depending on the year of joining the OECD. A comparative case study regarding the differences between European Union’s and OECD’s unemployment situation is presented as well. Previous research, on the other hand, has frequently concentrated on individual criteria, such as education level or job experience, without considering the larger economic, social, and political issues that might impact unemployment rates. Therefore, findings in this study are novel when compared to the previous literature in the subject, and they bring a new dimension to our knowledge of the unemployment phenomenon.
THE INFLUENCE OF ECONOMIC AND FINANCIAL INDICATORS IN THE ASSESSMENT OF ECONOMIC PERFORMANCE
Authors:   Accounting Doctoral School of Economic and Humanities Valahia University, Târgovişte, România, IONESCU (HARALAMBIE) Cristina Mihaela , HARALAMBIE George Alin ,   Faculty of Economics of Ploiești, Petroleum Gas University  Ploiești,
Published: March 2024

The continuous evolution of accounting imposed it as a model of description and modeling of an economic entity, becoming the most important system of information and assistance in issuing effective economic decisions. The process of evaluating an entity’s performance requires the highlights a system of indicators that complies with the degree of satisfaction of the internal and external users’ information needs of the annual financial statements. The objective of the research is to establish the determinants factors of the financial performance of economic entities, the research made analyzing the correlation between the profitability of the companies that are part of the BET and a number of other indicators. The financial performance was quantified by the accounting indicators: return on assets (ROA) and return on equity (ROE).Factors through which the impact on financial performance was analyzed are: capital structure (short-term indebtedness, long-term indebtedness, leverage), liquidity, capital intensity, growth opportunities, effective tax rate, net margin rate, market indicators (EPS, PER).The time period considered for our analysis covers 5 financial years for the period 2017-2021, with the necessary data being extracted for each company for the mentioned period. Following the analysis we found a negative correlation between the return on assets and the effective tax rate. Regarding the existing correlation between leverage and long-term debt, current liquidity, and capital intensity, we can see that it is moderate. The results of the present study are in line with other research in this field, with the indicators used as a reference forsupporting decisions.
BUSINESS VALUATION AND ESG FACTORS – AN INTEGRATED APPROACH
Authors:   University of Oradea, Accounting, Audit, and Business Administration, Faculty of Economic Sciences, Oradea, Romania, IURAȘ Andreea , POPA Dorina-Nicoleta ,   University of Oradea, Finance and Accounting Department, Faculty of Economic Sciences, Oradea, Romania, FOLTEAN Natalia Ioana ,   West University of Timișoara, Doctoral School of Faculty of Economics and Business Administration, Timișoara, Romania
Published: March 2024

Considering the rising popularity of reporting ESG (environment, social, governance) related actions, a natural curiosity was born among investors, and other parties, whether it can affect the business value or not. The answers regarding the integration of ESG factors into business valuation are still contradictory, with the tendency towards those who positively support this statement. This study aims to observe some of the potential correlations between ESG factors reported and business valuation. To understand the connectivity, we reviewed key works from the literature regarding this topic and looked for the optimal approach for integrating ESG factors into the business valuation. In this regard, an empirical study case on Romanian companies was developed. The investigated period was from 2020 to 2022. The purpose of the study was to identify the correlations between the most used profitability indicators, price multiples, EV/EBITDA, and ESG Scores. Results showed that the company with the highest ESG score had better profitability, and was the best performing on the market. However, because ESG reporting is still a new challenge for Romanian companies, and measuring the ESG score is still in its infancy stage, we proposed that domestic companies should prepare better to report and disclose sustainability data and regulators should support the companies by developing and promoting sustainability and ESG reporting and disclosure principles, ethics and guides.
ARTIFICIAL INTELLIGENCE AND JOBS’ FUTURE PROSPECTS IN ACCOUNTING AND FINANCIAL AUDITING
Authors:   Audit and Accounting Department, Faculty of Economic Sciences and Business Administration, Babes Bolyai University, Romania, DOGAR Cristian , SCORTE Carmen Mihaela ,   Finances and Accounting Department, Faculty of Economic Sciences, Oradea University, Romania
Published: March 2024

Despite all controversies, the Artificial Intelligence (AI) continues its course in becoming more and more present in our world, with a huge perspective on modelling it. Using its capacity to assist various processes, it becomes a strong support of increased productivity being also perceived as a threat for jobs, professions and society as well. The aim of this qualitative research is to explore the how AI is perceived as impacting on jobs, and about future jobs’ prospects in accounting, and financial auditing. We conducted a summary recent literature review regarding AI increasing use in audit and accounting. As existing hundreds of published papers on AI robots and human labour interaction, in the purpose of selecting relevant literature and for reaching to the mainstream consensual conclusions, input from three AI bots was used, as paper further describes. This paper is structured so readers may follow and further debate this issue around three research questions: are accounting, and financial auditing suited to be assisted by AI, what about existing jobs in this phase of AI usage, and what should happen next with professional’s jobs as long as AI keeps spreading and developing? Conclusions of this explanatory – predictive research are aimed to support future accounting and financial auditing related educational initiatives in the context of AI development and pervasion, but also future research on more detailed aspects of interrelations with human increasingly adapted work.
THE ROLE OF FEMALE ENTREPRENEURSHIP IN DEVELOPING COUNTRIES (SYRIAN WOMEN ENTREPRENEURSHIP AS A LIFESTYLE)
Authors:   Faculty of Business and Economics, University of Debrecen, Debrecen, Hungary., ALMHAMAD Gafar , LAKATOS Vilmos ,   Faculty of Business and Economics, University of Debrecen, Debrecen, Hungary.
Published: March 2024

This study examines the effect of female business projects and their impact on women’s economic and social empowerment through increasing women’s contribution to income, their role in family decision-making, improving their standard of living, self-esteem, and self-confidence, eliminating poverty and unemployment that rural women suffer from. The gender gap in entrepreneurship persists despite the increasing number of public policies and institutional resources intended to promote women-led enterprises. A qualitative method was used to review the literature related to Women Entrepreneurship in Syria. The economic contribution of women in Syria is characterized by its diversity between agriculture, trade, and government jobs. However, the Syrian crisis has heavily affected the level of entrepreneurship. Data shows that the business performance index decreased to 41.6% in 2018, making Syria rank 174 out of 190 countries surveyed. Even though Syria has witnessed a great improvement in the level of women’s development in parallel with the development of the level of women’s education and their entry into the labour market within the public and private sectors alike, still the most recent Gender Empowerment Measure (GEM) shows the relative gender gap in entrepreneurship index rate is currently at 0.2. The percentage of entrepreneurship was limited to 1% of working women, compared to 4.9% of men, meaning there are approximately five male entrepreneurs for every female entrepreneur which clearly highlight the need for support.
The impact of climate on the international economy using differential equations
Authors: Соломкин В.И. , Мешалкин К.М. , Руднев С.Г.
Published: March 2024

В статье исследуется взаимосвязь между климатическими изменениями и экономическим развитием различных стран. Предлагается использовать математический подход, основанный на дифференциальных уравнениях, который позволяет оценить взаимосвязь между изменениями климатических условий и состоянием экономики. Математическая модель – это абстрактное представление реальной системы или явления с использованием математических символов, уравнений и отношений. Она позволяет описать и изучить различные аспекты системы, предсказать ее поведение и провести анализ влияния различных факторов на нее. Подчеркивается важность учета климатических факторов при анализе экономического развития и предлагается использовать дифференциальные уравнения как инструмент для моделирования и анализа этой взаимосвязи. Это может помочь прогнозировать и управлять экономическими последствиями климатических изменений и разрабатывать эффективные стратегии адаптации.

The article examines the relationship between climate change and the economic development of various countries. It is proposed to use a mathematical approach based on differential equations that allow us to assess the relationship between changes in climatic conditions and the state of the economy. A mathematical model is an abstract representation of a real system or phenomenon using mathematical symbols, equations, and relationships. It allows you to describe and study various aspects of the system, predict its behavior and analyze the influence of various factors on it. The importance of taking into account climatic factors in the analysis of economic development is emphasized and it is proposed to use differential equations as a tool for modeling and analyzing this relationship. This can help predict and manage the economic impacts of climate change and develop effective adaptation strategies.
Methodological basis for forecasting economic growth
Authors: Есоян А.Г. , Анисимов А.В. , Мирончук В.А.
Published: March 2024

В статье рассматриваются методологические основы прогнозирования экономического роста. Отмечается, что идея экономического роста тесно связана с экономическим развитием страны и рассматривается как ее динамичная количественная характеристика. Экономический рост представляет собой колебания в производстве товаров и услуг внутри страны за определенный период, обычно измеряемые в процентах или по отношению к предыдущему периоду. Ключевые показатели экономического роста включают темпы роста валового внутреннего продукта и национального дохода как в абсолютном выражении, так и на душу населения, а также темпы роста промышленного производства в целом и в рамках конкретных секторов, также измеряемые в абсолютном выражении и на душу населения.

The article discusses the methodological foundations of forecasting economic growth. It is noted that the idea of economic growth is closely related to the economic development of the country and is considered as its dynamic quantitative characteristic. Economic growth is fluctuations in the production of goods and services within a country over a certain period, usually measured as a percentage or relative to the previous period. Key indicators of economic growth include the growth rates of gross domestic product and national income both in absolute terms and per capita, as well as the growth rates of industrial production in general and within specific sectors, also measured in absolute terms and per capita.
The institutional model of cooperative relations in agriculture
Authors: Минниханов Р.Р.
Published: March 2024

В статье рассмотрена институциональная модель кооперативных отношений, анализируется текущее состояние численного состава членов сельскохозяйственных потребительских кооперативов Российской Федерации в целом и в Республике Татарстан в частности. Акцент сделан на прогнозировании численности личных подсобных хозяйств и крестьянских (фермерских) хозяйств в республике и на государственной поддержке как факторе развития таких хозяйств.

The article examines the institutional model of cooperative relations, analyzes the current state of the numerical composition of members of agricultural consumer cooperatives of the Russian Federation in general and in the Republic of Tatarstan in particular. The emphasis is placed on forecasting the number of private subsidiary farms and peasant (farm) farms in the Republic of Tatarstan and on state support as a factor in the development of such farms.
Environmental aspects of the North-South transport corridor development
Authors: Сингх Д.
Published: March 2024

Исследование сфокусировано на экспертном анализе экологических последствий, порождаемых развитием транспортного коридора Север-Юг, представляющего собой ключевой компонент мировой системы транспортных коммуникаций. Затрагиваются экологические аспекты, включая атмосферные эмиссии, акватическую контаминацию, воздействие на биосферу, деградацию почвенного слоя и шумовое загрязнение. Акцентируется важность нахождения оптимального баланса между экономическим развитием и экологической целостностью. Представлены передовые стратегии уменьшения выбросов, консервации водных ресурсов, защиты биоразнообразия, реставрации почв и редукции шумового загрязнения. Исследование подчеркивает значимость инкорпорации экологических факторов в развитие инфраструктуры для достижения устойчивости.

The presented study focuses on a comprehensive analysis of the ecological consequences stemming from the development of the North-South transport corridor, a key element in the global system of transportation links. The research encompasses environmental impacts, including atmospheric emissions, water contamination, effects on biodiversity, soil degradation, and noise pollution. Emphasis is placed on the necessity of balancing economic growth with ecological preservation. Innovative approaches to reducing emissions, conserving water resources, protecting biodiversity, rehabilitating soils, and diminishing noise pollution are introduced. The study underscores the importance of integrating environmental considerations into infrastructure development to achieve sustainability.
Approaches to the introduction of digital technologies into business and their effectiveness
Authors: Крючков А.Ю.
Published: March 2024

В статье проводится исследование актуальных подходов к внедрению цифровых технологий в бизнес, выделяются их характерные особенности, достоинства и недостатки. Описывается перспективность внедрения цифровых технологий в бизнес и подчеркиваются общие факторы-преимущества цифровизации. Уточняется система методологических подходов к внедрению цифровых технологий в бизнес, среди которых процессный, проектный, стоимостный, целевой (стратегический), инновационный подходы, подход, основанный на внедрении цифровых технологий. Приводится описание каждого из обозначенных подходов, уточняются особенности, достоинства и недостатки рассматриваемых подходов. Выделяются прикладные особенности их реализации и характерные инструменты, которые внедряются в рамках данных подходов. Делаются выводы о постепенном переходе к реализации интегральных (смешанных) подходов к внедрению цифровых технологий. Предполагается, что современный бизнес отдает предпочтения более гибким конфигурациям внедрения цифровых технологий, находясь в поиске оптимального баланса между коммерческими целями, функциональностью, долгосрочными перспективами цифровых трансформаций.

The article examines current approaches to the introduction of digital technologies in business, highlights their characteristic features, advantages and disadvantages. The prospects of introducing digital technologies into business are described and the general factors-the advantages of digitalization - are emphasized. The system of methodological approaches to the introduction of digital technologies into business is being clarified, including process, project, cost, target (strategic), an approach based on the introduction of digital technologies, and an innovative approach. The description of each of the indicated approaches is given, the features, advantages and disadvantages of the approaches under consideration are clarified. From the point of view of the applied aspects of the introduction of digital technologies into business, based on the specific features of each of the approaches, the applied features of their implementation and the characteristic tools that are implemented within these approaches are highlighted. Conclusions are drawn about the gradual transition to the implementation of integrated (mixed) approaches to the introduction of digital technologies. It is assumed that modern business prefers more flexible configurations of digital technology implementation, being in search of an optimal balance between commercial goals, functionality, and long-term prospects for digital transformations.
Methods and possibilities of using artificial intelligence in the analysis of economic trends
Authors: Кириченко А.О. , Золкин А.Л. , Свердликова Е.А. , Подолько П.М.
Published: March 2024

Основываясь на всестороннем анализе данных, передовых методиках прогнозирования и статистическом анализе, в статье анализируется, как искусственный интеллект и машинное обучение способствуют повышению точности экономических прогнозов и оптимизации процесса принятия решений. Демонстрируется, как математические процедуры, традиционно применяемые в экономическом анализе, могут быть усовершенствованы с использованием искусственного интеллекта для повышения эффективности и производительности. В дополнение к анализу потенциальных проблем, связанных с внедрением этих технологий, исследуются новые возможности, которые искусственный интеллект и машинное обучение открывают для дальнейшего развития экономической науки и практики.

In the context of the continuously developing influence of artificial intelligence and machine learning on finance and economics, this article reveals the prospects and methods of their application for the analysis of economic trends. Based on comprehensive data analysis, advanced forecasting techniques and statistical analysis, the study highlights how artificial intelligence and machine learning contribute to improving the accuracy of economic forecasts and optimizing the decision-making process. The authors demonstrate how mathematical procedures traditionally used in economic analysis can be improved using artificial intelligence to improve efficiency and productivity. In addition to analyzing the potential problems associated with the introduction of these technologies, the article explores the new opportunities that artificial intelligence and machine learning open up for the further development of economic science and practice.
Analysis and evaluation of the effectiveness of investment projects
Authors: Агафонова Н.П. , Кузьменко А.Е.
Published: March 2024

В статье рассматривается экономический эффект от реализации инвестиционного проекта как показатель, отражающий соотношение целей и задач участников проекта. Успешная подготовка и эффективное использование проекта – это ключевая задача. Анализ доходности и рисков инвестиционного проекта поможет инвестору понять, насколько рискованно вкладывать деньги в проект, каковы возможные риски для инвестора. Подробно рассмотрены критерии оценки эффективности инвестиционных проектов.

The article considers the economic effect of the implementation of an investment project as an indicator reflecting the ratio of goals and objectives of the project participants. Successful preparation and effective use of the project is a key task. An analysis of the profitability and risks of an investment project will help the investor understand how risky it is to invest money in the project, what are the possible risks for the investor. The criteria for evaluating the effectiveness of investment projects are considered in detail.
Communicative competencies as a tool for improving the effectiveness of professional activity
Authors: Макарова Ю.Л. , Горбова И.Н. , Мартынов Г.Н.
Published: March 2024

В статье отражены значимость компетентностного подхода и его влияние на формирование системы управления информацией в организации. Отмечается, что успешная деятельность любого предприятия в современном мире не обходится без коммуникационных процессов. Менеджмент берет на себя постановку и реализацию целей организации, контроль и эффективное применение социально-экономических систем. Делается вывод, что без приводящей к результатам системы управления невозможна положительная динамика в бизнесе.

The article reflects the importance of the competence approach and its impact on the formation of an information management system in an organization. It is noted that the successful operation of any enterprise in the modern world is not complete without communication processes. Management takes over the setting and implementation of the organization’s goals, control and effective application of socio-economic systems. It is concluded that without a result-based management system, positive business dynamics is impossible.
Artificial intelligence systems in the management of production systems
Authors: Козлов Я.В.
Published: March 2024

В статье рассмотрены современные технологии искусственного интеллекта, применяемые в управлении производственными системами. Отмечается, что в российской экономике данная область находится на начальной стадии развития, и используемые технологии требуют систематизации и классификации. Приведены основные области применения технологий искусственного интеллекта на производстве, такие как оптимизация плана производства, моделирование производственных сценариев, прогнозирование состояния производственной системы, оптимальное управление по обратной связи и предиктивная диагностика оборудования. Описаны основные проблемы, возникающие при использовании систем искусственного интеллекта, требующие вмешательства человека: недостаток данных и их качество, несовершенство нормативно-правовой базы, безопасность данных, этические вопросы и технические трудности.

The article discusses modern artificial intelligence technologies used in the management of production systems. It is noted that in the Russian economy, this area is at an early stage of development, and the technologies used require systematization and classification. The main areas of application of artificial intelligence technologies in production are presented, such as optimization of the production plan, modeling of production scenarios, forecasting the state of the production system, optimal feedback control and predictive diagnostics of equipment. In conclusion, the main problems that arise when using artificial intelligence systems that require human intervention are described: lack of data and their quality, imperfection of the regulatory framework, data security, ethical issues and technical difficulties.