bluuebunny/crossref_metadata_2025 huggingface dataset:
PROFIL PENGELOLAAN OBAT DI RUMAH SAKIT DAERAH IDAMAN BANJARBARU
Authors:   Sekolah Tinggi Ilmu Kesehatan ISFI Banjarmasin, Aisyah Noor , Rizkiyah Rizkiyah ,   Sekolah Tinggi Ilmu Kesehatan ISFI Banjarmasin, Ilahi Fitrah Shafran ,   Sekolah Tinggi Ilmu Kesehatan ISFI Banjarmasin, Soraya Ayu ,   Rumah Sakit Daerah Idaman Banjarbaru
Published: January 2023

Effective drug management is carried out to prevent drug shortages, drug excess which causes the drug to reach the expiration date. The purpose of this study was to determine the percentage of drug planning accuracy, the frequency of drug procurement, the percentage of damaged and expired drugs, and the percentage of dead stock of drugs at Idaman Hospital Banjarbaru. This research was conducted with a descriptive, non-experimental observational design. The data taken is retrospective data, then analyzed quantitatively and the data is presented descriptively. The results of this study show that the value of planning achievement in a period of 2021 is still not according to the indicator standard, which is 94.725%. The frequency of procurement of each drug item in 2021 out of 204 drug items taken randomly, there are 199 drug items that are classified as low and 5 drug items that are classified as moderate. The percentage value of expired and damaged drugs is quite good, namely 0.04% with a loss of Rp.7,894,034 during the 2021 period from the standard indicator value <1%. The percentage value of dead stock still does not match the standard value. Drugs that are not transactions for 3 months are 2.80%
FORMULASI DAN EVALUASI SEDIAAN HAND WASH MINYAK SERAI WANGI (Cymbopogon nardus L. Rendle)
Authors:   Program Studi DIII Farmasi, Sekolah Tinggi Ilmu Kesehatan ISFI Banjarmasin, Niah Rakhmadhan , Ariani Novia ,   Program Studi DIII Farmasi, Sekolah Tinggi Ilmu Kesehatan ISFI Banjarmasin, Febrianti Dwi Rrizki ,   Program Studi DIII Farmasi, Sekolah Tinggi Ilmu Kesehatan ISFI Banjarmasin
Published: January 2023

Provision of liquid soap by maximizing the use of natural ingredients as active substances is still not widely developed. One natural ingredient that has been proven to inhibit bacterial growth is citronella oil. Citronella oil can be developed as an active substance for making hand washing soap. The research objective was to formulate and evaluate liquid hand washing soap containing citronella essential oil. The method of this study was to formulate citronella oil soap preparations with a foam forming ratio (CAPB) in formulas 1, 2 and 3. The soap formulation was tested to evaluate the physical quality of the soap preparation. Data analysis was performed using the SPSS method. Based on the results of research on hand wash formulations of citronella essential oil, the formulations that met the test requirements were formulas 2 and 3. However, the most suitable formulations that met the organoleptic and spreadability tests were formulation 3.
EVALUASI DRUG RELATED PROBLEMS PENGGUNAAN OBAT ANTIDIABETES PADA PASIEN DIABETES MELITUS TIPE 2 DI INSTALASI FARMASI RAWAT INAP RUMAH SAKIT TK.III DR. R. SOEHARSONO
Authors:   Program Studi D-III Farmasi Politeknik Unggulan Kalimantan, Isnani Nazhipah , Muliyani Muliyani , Zaini Muhammad , Wardhani Putri Sheila
Published: January 2023

Diabetes mellitus is a disease characterized by hyperglycemia and disturbances of carbohydrate, fat and protein metabolism associated with absolute or relative deficiency of insulin action and/or secretion. The purpose of this study was to determine the characteristics of type 2 DM patients and whether there were DRPs (Drug Related Problems) using antidiabetic drugs in patients with Type 2 Diabetes Mellitus at the Inpatient Pharmacy Installation of Tk.III Hospital Dr. R. Soeharsono period 2019-2020. This research is a non-experimental research with a descriptive research design with a retrospective approach. The sampling technique used was total sampling with a sample of 42 patients taken from the medical records of type 2 DM patients who received antidiabetic drugs at the Inpatient Pharmacy Installation of Tk.III Hospital Dr. R. Soeharsono Banjarmasin. From the results of this study, type 2 diabetes was mostly experienced by women, 25 patients (60%) with an age range of 41-60 years (62%), with the most diabetes complications being hypertension (59.5%). There were 22 patients (52.3%) who experienced DRPs by category in a row, namely drug interactions (33.3%), drugs without indications (14%), indications without drugs (4 ,7%), wrong drug (2.4%), under dose (4.7%), and over dose (0%).
The Effect Of Tax Planning On Company Value With Financial Performance As Intervening Variables In Manufacturing Companies Registered In Indonesia Stock Exchange For 2014-2018
Authors: Maharani Melisa , Husen Sharifuddin , Suriawinata Iman Sofian
Published: January 2023

Abstract—This study aims to determine the effect of tax planning on firm value, and to determine the effect of tax planning on firm value with financial performance as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018. The research method used is a quantitative method using secondary data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018. Tax planning as an independent variable, firm value as the dependent variable, and financial performance as an intervening variable. The samples obtained were 25 companies with purposive sampling method. Descriptive statistical data analysis techniques using Stata 16 Software. The results of the study found that tax planning had a significant negative effect on firm value. A low CETR value will have a positive impact on firm value, on the contrary, if a large CETR value will have a negative impact on firm value. Meanwhile, CETR does not affect firm value through financial performance (ROA).
Diacy-nauczyciele w szkołach parafialnych unickiej (greckokatolickiej) diecezji przemyskiej w XVIII i XIX w. Portret zbiorowy
Authors: Pelczar Roman
Published: January 2023

Diacy-nauczyciele pojawili się w szkołach parafialnych greckokatolickiej diecezji przemyskiej już w początkach jej istnienia, czyli w końcu XVII w.  W XVIII w. proboszczowie zaprzestali zatrudniać do nauczania w tych szkołach profesjonalnych nauczycieli. Ich miejsce masowo zaczęli zajmować diacy, którzy (zwłaszcza w parafiach wiejskich: małych i ubogich) byli jedynymi pracownikami cerkiewnymi. Odtąd przez około 200 lat większość tych osób (oprócz zajęć w cerkwi) dodatkowo zajmowała się także nauczaniem dzieci z terenu parafii.  W czasach zaborów ten zwyczaj potwierdzała austriacka ustawa oświatowa z 1805 r., w której nakazano,  aby stanowisko nauczyciela ludowego łączyć z obowiązkami organisty lub diaka. Ustawa sankcjonowała dotychczasowy powszechny zwyczaj zatrudniania diaków do prowadzenia nauczania w szkołach. Władze kościelne na stanowiska diaków-nauczycieli wyznaczały osoby cechujące się stosownymi walorami intelektualnymi i moralnymi oraz umiejętnościami pedagogicznymi. Diacy-nauczyciele zazwyczaj byli członkami rodzin ludzi związanych z Cerkwią. Osoby te (w stosunku do reszty lokalnej ludności) posiadały uprzywilejowaną pozycję społeczną, gdyż współpracowały z miejscowymi księżmi i były reprezentantami Cerkwi. Poza tym umiały czytać i pisać, co wówczas było rzadką umiejętnością (zwłaszcza we wsiach). Ponieważ diacy-nauczyciele należeli do grupy pracowników cerkiewnych musieli wykonywać szereg różnych czynności na rzecz świątyni, księży oraz wiernych. Wszystkie te zajęcia utrudniały im pracę pedagogiczną. Pomimo tego dopiero w latach 70. XIX w. diaków-nauczycieli w szkołach ludowych zaczęli zastępować nauczyciele świeccy.
Multi-Dimensional Finnish Educational Change-Selected Aspects in the Perspective of Pasi Sahlberg’s Works
Authors: Suwalska Arleta
Published: January 2023

This article presents the selected aspects of Finnish multi-dimensional educational change from the varied perspectives of Pasi Sahlberg’s works. The biggest reform in Finnish education started in November 1963 and was based on „collaboration among schools, personalised learning, focus on the whole child, trust-based responsibility and equity of outcomes”. Sahlberg added that „schools collaborate, they help one another and help teachers create a culture of cooperation in their classrooms”, especially in order to reinforce the best solutions for personalised learning, designed within the framework of Finnish national goals. Consequently, students have their own individualised learning plans to address their own educational requirements. Moreover, teachers in Finland focus on the whole child, paying attention to the moral character, personality, skills and talents of each student.
Method for comparative analysis of 2D-fields obtained by numerical simulation and digital image correlation method
Authors:   Grinevich D.V. YAkovlev N.O. Slavin A.V. Vlasov I.I.
Published: January 2023

A method for superimposing two-dimensional data fields obtained by finite element methods and digital image correlation is presented. The method consists in interpolating the initial data on an irregular grid by selecting from the regular grid the nearest points to the initial ones using the k-dimensional tree algorithm (KD-Tree algorithm in Python). A method is proposed to eliminate the influence of outliers and edge effects on the visualization of relative estimates by using a weight function.

Keywords:
simulation, correlation, digital image, test, material, bearing.
d.v.grinevich@gmail.com, lab30@viam.ru
Progressive control devices with auto-generator transducers of mechanical displacements
Authors:   Liberman Ya.L. Gorbunova L.N.
Published: January 2023

Two types of control devices with non-contact auto-generator transducers of mechanical displacements are considered: heads for size tolerance control, oriented to CNC machines and coordinate measuring machines, and devices for measuring stations of control and sorting machines. New devices are presented for controlling the face runout of parts such as bodies of revolution and controlling the mass of parts.

Keywords:
auto-generator displacement, transducer, discrete signal, accuracy, screen, control head.
Yakov_Liberman@List.ru, Lubov202055@yandex.ru
Research and calculation of controlled damping elastic kinematic joint of manipulation robots
Authors:   Chizhikov V.I. Kurnasov E.V.
Published: January 2023

Based on the analysis of an open shell, the design of a damping elastic kinematic joint of a lever mechanism used in controlled dampers, precision robots and manipulators is considered. The control problem is being solved according to the maximum principle using the connections of the obtained controls with the equations of the gas flow rate entering the spring cavity. A relationship is established between the kinematics of the spring, the shape of its cross section and filling with gas. The problem of optimal control of this connection in terms of speed is solved.
Keywords:
manipulation robot, pneumatic drive, spring opening, Euler—Lagrange equations, Lagrange multipliers, speed, gas flow, throttling.
vichizhikov@gmail.com, kurnasov@mirea.ru
Algorithms for optimal distribution of parts among kits for selective assembly of products
Authors:   Medvedev A.V. Halatov E.M.
Published: January 2023

The problem of optimal distribution of parts among sets for selective assembly of products in batches according to the measured parameters of parts is considered. The distribution process is presented in the form of a graph-tree, reflecting the influence of the selection of parts in the next set on the number of remaining options for distributing parts into sets and their composition. The maximin formulation of the assignment problem is applied, which, together with the proposed representation of the process, makes it possible to construct simple, effective and universal algorithms for the optimal distribution of parts among sets for assembling a batch of products.
Keywords: selective assembly, selection, part, assembly kit, quality indicator.
mavrich@mail.ru, halatov@dksta.ru
Determination of the center distance of a chain transmission with a variable center distance
Authors:   Turdaliev V.M. Alimuhamedov SH.P. Muhamedov J. Komilov S.R.
Published: January 2023

By numerical solution, an expression is obtained for determining the center distance of a chain drive with a variable center distance. Graphs of the change in the center distance depending on the angle of rotation and the length of the rocker are constructed.

Keywords:
chain transmission, center distance, rocker arm, length, angle, dependence.
sahob.komilov@gmail.com
Feasibility of motion control of industrial robots, CNC machine tools and mechatronic systems. Part 1
Authors:   Zelenskiy A.A. Kuznetsov A.P. Ilyuhin YU.V. Grebkov A.A.
Published: January 2023

The problem of real-time motion control systems for complex objects is investigated. A condition for the feasibility of control is formed depending on the duration of the control cycle, the complexity of the object and the speed of the system.

Keywords:
motion control, industrial robot, machine tool, mechatronic system, control cycle, memory-centric architecture.
andarmo@yandex.ru
Development of a method for determining the technological parameters of the process of manufacturing of a grid structure of a space telescope primary radiator
Authors:   Samipur S.A. Batrakov V.V.
Published: January 2023

A methodic is developed for determining technological parameters for the manufacture of a grid structure of a space telescope primary radiator. The technological parameters of weaving mesh structures are calculated taking into account the technical characteristics of the radial weaving machine and the accepted restrictions. The rational density of the reinforcing material is determined.

Keywords:
space telescope, composite tubular structure, radial weaving, technological parameters.
s_sami pour@sbu.ac.ir, wwba@list.ru
Joints of Glass Laminate Aluminium Reinforced Epoxy by splicing for the manufacture of large-sized aircraft skin panels
Authors:   Antipov V.V. Samohvalov S.V. Sidelnikov V.V. Nefedova YU.N. Somov A.V.
Published: January 2023

The schemes for joining of Glass Laminate Aluminium Reinforced Epoxy by the splicing method and the choice of the optimal scheme for the manufacture of large-sized panels are considered. The structure, mechanical and fatigue characteristics of a large-sized panel manufactured according to the optimal scheme are studied. The use of the splicing method makes it possible to reduce the weight of the structure by 10¸15 % as a result of reducing rivet joints and eliminating stress concentrators (holes), as well as increasing the reliability and damage tolerance of the aircraft.

Keywords:
Glass Laminate Aluminium Reinforced Epoxy, joint, splicing method, large panel, fuselage skin, fuselage, metalpolymer composite materials.
org80@viam.ru, nefedovajuls@inbox.ru
Calculation of the deflection of the blade of the disk of an axial gas pumping machine
Authors:   Nesterenko G.A. Nesterenko I.S. Orlov A.A.
Published: January 2023

The mechanism of occurrence of errors leading to failure of parts of compressors and pumps is investigated. A method is proposed for non-destructive control of the accuracy of manufacturing of non-rigid parts with end surfaces of revolution without reducing productivity.

Keywords:
compressor, non-rigid part, technological system, diagnostics.
nga112001@list.ru
Features of measurement of charge air temperature at the diesel receiver inlet
Authors:   Komissarenko A.N. Matisen A.B. Varshavskiy A.A.
Published: January 2023

The features of the temperature field of air in the cross section of the charge air cooler are considered. Based on the experimental data, an improved method for measuring the charge air temperature at the outlet of the cooler is developed.

Keywords:
diesel, turbocharging, charge air cooler, ecology, economic feasibility.
mab5-5@yandex.ru, andrew_warsaw@mail.ru
Improving the technology of thermal cycling treatment to increase the wear resistance of gear wheels
Authors:   Berdiev D.M. Yusupov A.A. Umarova M.A.
Published: January 2023

The technology of thermal-cyclic treatment of fine-module gears is improved, which makes it possible to increase their wear resistance by 3040 %. Gears were subjected to preliminary cyclic heating and subsequent impulse hardening.

Keywords:
thermal-cyclic treatment, dislocation density, low-alloy steel, wear resistance, pulse hardening, defectiveness, crystalline structure.
berdiyev_mf@mail.ru
Development of hard alloys based on tungsten carbide with cobalt-rhenium binder
Authors: Adaskin A.M.
Published: January 2023

The properties of hard alloys with tungsten carbide and cobalt-rhenium binder are considered. The optimal composition of the binder is established. Alloying principles and alloys with different combinations of strength and hardness indicators are developed.

Keywords:
hard alloy, tungsten carbide, cobalt-rhenium binder, hardness, strength/
tolia.home@list.ru
Development of a technology for manufacturing of lightweight stamped ball plugs with surface hardening
Authors:   Gulyarenko A.A. Smakovskiy M.S. Lobov V.A. Remshev E.YU. Frolova E.O.
Published: January 2023

The decrease in the mass of bulb stoppers during their manufacture by stamping is experimentally studied. A new design of a bulb stopper from two pipe billets with an internal location of the joint, a technology for its manufacture and methods of surface hardening are proposed.

Keywords:
valve, bulb stopper, stamping, crimping, surface hardening.
vasilijlobov99130gmail.com, remshev@mail.ru, katerinafrolova1996@mail.ru
Processing of holes with torsional vibrations of the spindle (vibration drilling)
Authors:   Ryzvanovich A.Ya. Generalov V.A.
Published: January 2023

Comparative results of drilling of metals without vibrations and with torsional vibrations of the spindle, as well as the quality of the machined surfaces are given.

Keywords:
hole, torsional vibrations, vibration drilling, roughness.
galia712@yandex.ru, gen_y@mail.ru
Structural diagrams and stability of electromechanical systems with magnetic gearbox
Authors:   Sapsalev D.V. Haritonov S.A.
Published: January 2023

Structural diagrams of a radial magnetic reducer are considered. For a linearized structure, a transfer function is obtained. The absolute stability of a linearized open-loop electromechanical system with a magnetic gearbox is proven.

Keywords:
magnetic reducer, two-mass system, elastic connection, structural diagram, transfer function, stability.
sapsalevav@ngs.ru, kharit1@yandex.ru
Upaya Meningkatkan Hasil Belajar Peserta Didik melalui Penggunaan Software Geogebra dalam Menggambar Daerah Penyelesaian Sistem Pertidaksamaan Linier Pokok Bahasan Program Linear Mata Pelajaran Matematika Kelas XB Perbankan Syariah SMK Assa’idiyyah
Authors: Rahmawati Rofiqo
Published: January 2023

Penelitian ini bertujuan untuk mengetahui ada tidaknya peningkatan hasil belajar peserta didik dalam pencapaian ketrampilan menggambar daerah penyelesaian sistem pertidaksamaan linier pokok bahasan program linear mata pelajaran matematika kelas XB Perbankan Syai’ah SMK Assa’idiyyah tahun pelajaran 2019/2020 melalui penggunaan software geogebra. Penelitian ini merupakan penelitian tindakan kelas (PTK), dengan menggunakan dua siklus yang masing-masing siklus memiliki 4 tahapan yaitu: perencanaan, pelaksanaan, pengamatan, dan refleksi. Penelitian ini dilaksanakan pada semester gasal tahun pelajaran 2019/2020 selama bulan Oktober tahun 2019. Berdasarkan data yang diperoleh, ketuntasan belajar siswa pada tiap siklusnya mengalami peningkatan yang cukup signifikan. Sebelum diadakan perbaikan pembelajaran, ketuntasan belajar siswa pada pembelajaran pra siklus adalah 12,5%. Setelah diadakan perbaikan pembelajaran siklus I, ketuntasan belajar siswa meningkat menjadi 46,88% namun masih belum sesuai kriteria ketuntasan yang diharapkan. Pada perbaikan pembelajaran siklus II, ketuntasan belajar siswa menjadi 90,63%, hasil ini menunjukkan adanya peningkatan ketuntasan belajar siswa dari siklus I ke siklus II dengan peningkatan 43,75%. Indikator keberhasilan penelitian ini sudah tercapai, sehingga penelitian perbaikan pembelajaran berhenti pada siklus II.
IMPACTOS DO TREINAMENTO DE FORÇA NO DESENVOLVIMENTO FÍSICO DE ADOLESCENTES: UMA BREVE REVISÃO NARRATIVA
Authors: Carvalho Anderson dos Santos , Silva Leonardo Santos Lopes da , Abdalla Pedro Pugliesi , Silio Luís Felipe , Fileni Carlos Henrique Prevital , Maneschy Mariela de Santana , Almeida Klebson da Silva , Pereira Adriano de Almeida , Carvalho Alexandre Freitas de , Rodrigues Marcelo Francisco , Martins Gustavo Celestino , Oliveira José Ricardo Lourenço de , Oliveira Heleise Faria dos Reis de , Lima Bráulio Nascimento , Ferreira Heros Ribeiro , Passos Ricardo Pablo , Vilela Junior Guanis de Barros
Published: January 2023

Este estudo abordou questionamentos sobre os impactos físicos da musculação no adolescente, apresentando os benefícios e riscos do treinamento de força. Objetivo: Verificar se o treinamento de musculação é prejudicial ao sistema esquelético, com relação a lesões ou problemas no desenvolvimento físico. Método: Trata-se de um estudo de revisão narrativa da literatura relacionado ao impacto de exercícios físicos sobre o crescimento, desenvolvimento e maturação biológica. Resultados: De acordo com a literatura, a presença do profissional de educação física em um programa de treinamento se torna relevante na montagem dos exercícios, sendo eficaz para estimular o crescimento, desenvolvimento físico e o alcance da maturação biológica dos praticantes. Conclusão: O treinamento de musculação seguindo uma periodização de treinamento, bem supervisionada e orientada por profissionais de educação física contribui com o aumento de força e resistência muscular, sendo benéfico para o crescimento ósseo e o amadurecimento biológico dos adolescentes. O exercício físico pode contribuir para o alcance do potencial genético de crescimento dos adolescentes.
CARACTERIZAÇÃO DA INDEPENDÊNCIA FUNCIONAL E AVALIAÇÃO DA QUALIDADE DE VIDA DE PACIENTES PORTADORES DA MIELOPATIA ASSOCIADA AO VÍRUS HTLV-1
Authors: Silva Michelly Beatriz Fernandes da , Santos Antônio Gabriel Pantoja Silva , Santos Gleidiane Lorrana Sales Dos , Normando Valéria Marques Ferreira , Dias Apio Ricardo Nazareth , Pena Júlio César Veiga
Published: January 2023

Objetivo: Caracterizar e correlacionar aspectos da qualidade de vida e funcionalidade, em indivíduos portadores da Mielopatia (PET-MAH) associada ao HTLV-1. Metodologia: Estudo transversal, observacional, descritivo e analítico com coleta de dados primários. Participaram desta pesquisa 15 voluntários, sendo 8 do sexo feminino e 7 do sexo masculino no ambulatório de cardiorrespiratória da UEAFTO/UEPA com portadores do vírus HTLV-1. Foram utilizados questionários de domínio público e validados na língua portuguesa. Na avaliação da Qualidade de vida foi utilizado a versão brasileira do questionário de qualidade de vida SF-36 e para análise da funcionalidade foi utilizado o índice de Barthel. Resultados: Os principais resultados obtidos através do Questionário SF-36 demonstraram redução da qualidade de vida nos aspectos de capacidade funcional (16.66 ± 27.86 / 66.11 ± 35.15, p-valor 0.013) e aspectos sociais (33.16 ± 18.77 / 73.77 ± 25.96, p-valor 0.006) do G2 em relação ao G1. Já os resultados com o Índice de Barthel apresentaram indivíduos classificados com dependência parcial no grupo G1 para aspectos como “Vestir-se”, “Urinário” e “Escadas” e no grupo G2 indivíduos com dependência em todos os aspectos, exceto “Intestino”. Conclusão: O estudo revelou pontos que podem ser afetados na QV de vida dessa população, afetando principalmente a capacidade funcional e aspectos sociais em indivíduos com sintomas clínicos mais avançados. Visto isso, a identificação, avaliação funcional e de QV precoce de indivíduos portadores do vírus HTLV-1 para a identificação de déficits motores e aspectos individuais é essencial para evitar a diminuição da qualidade de vida desses pacientes.
Recent trends in Teaching Arabic language skills and Design of school book - Reading skill as a model-
Authors: kennouze saber
Published: January 2023

The mastery and practice of reading is challenging , and learning about dose not stop on the influence of the school alone. However, the good experience provided by teaching and learning is a perfection , and a support to reduce the conflict between the archived goals and results. And from here the need for Serious and diverse researching begins to illuminate some aspects of the reading process in its transformation from a curriculum to an educational practice in front of the mobility growth of modern approaches, especially those based on competencies, and its transition from a regular interaction within the classroom to the practice of printing the readings and writings of the students, we need research from Different and knowledge specialities to answer a variety of questions: including the interactive factors of reading in school, which affects the impact of family and social education in the readings and writings of students, including those dealing with the linguistic interaction..
Keywords: reading -learner - book making - didactic - competencies
TRENDS IN THE DEVELOPMENT OF THE RUSSIAN INSURANCE MARKET IN THE CONTEXT OF DIGITALIZATION
Authors:   Chechen State University named after A. A. Kadyrov, Magomadova Madina M.
Published: January 2023

The process of digital transformation of the financial market as a whole, in particular the insurance market, has significantly accelerated the coronavirus pandemic. The author of this study made an attempt, based on an analysis of the country’s domestic insurance market for 2020–2021, to show the level of development of innovative digitalization tools. The article also presents the main segments of the insurance market and the main insurance companies-leaders. The transformation of insurance organizations is not happening at such a fast pace as in the banking sector, which in recent years have reached the level of fintech companies. But still, it should be noted that the coronavirus epidemic gave an important impetus to the development of the insurance market. Therefore, this article presents the main trends in the digitalization of the insurance market and discusses the challenges and benefits of this process.
THE BEHAVIOR OF THE COMPANY IN THE CONDITIONS OF MONOPOLY, ITS REGULATION
Authors:   Financial University under the Government of the Russian Federation, Moscow, Russia, Borobov Vasily N.
Published: January 2023

The scientific article reveals the essence of monopoly, its types, the behavior of the company in the conditions of monopoly. The role of the state as a regulation of monopolies is considered. A set of measures on antimonopoly policy is proposed.
STATE SUPPORT OF THE DEVELOPMENT OF THE RUSSIAN AGRO-INDUSTRIAL COMPLEX AT THE PRESENT STAGE
Authors:   Kazan State Agrarian University, Khannanov Marat M. , Karpova Natalya V. ,   Kazan State Academy of Veterinary Medicine named after N. E. Bauman, Mustashkina Daniya A. ,   Kazan Cooperative Institute (Branch) of the Russian University of Cooperation, Khannanov Alan M. ,   Kazan National Research Technological University
Published: January 2023

The article discusses the active development of the agro-industrial complex, despite the pandemic and in the conditions of sanctions, pressure by Western countries against Russia. An important role is played by state support in the form of program benefits: lending to agricultural producers, leasing of agricultural machinery, which allows to support the agro-industrial complex, in attracting new equipment and technology, increasing the volume of agricultural production.
METHODOLOGY FOR ASSESSING THE ECONOMIC SITUATION OF INDUSTRIES IN RUSSIA
Authors:   Nizhny Novgorod State Linguistic University named after N. A. Dobrolyubov, Nagaeva Elena A.
Published: January 2023

The article is devoted to the development of a methodology for assessing the economic situation of industries in Russia. For the analysis, it is proposed to use the calculated values of the integral indicator of the economic state according to the data of large organizations of Russia in five industries; mechanical engineering, fuel industry, chemical industry, metallurgical industry and electric power industry. The methodology allows us to draw a conclusion about the change in the economic state of the industry in dynamics and in comparison with each other.
INFORMATION TECHNOLOGY SUPPORT OF THE INTEGRATED MANAGEMENT SYSTEM AND ITS ROLE IN ENSURING THE ANTIFRAGILITY OF BUSINESS
Authors:   National Research Mordovia State University named after N. P. Ogarev, Biryukova Lyudmila I , Glukhova Tatyana V. ,   National Research Mordovia State University named after N. P. Ogarev, Palkina Julia R. ,   National Research Mordovia State University named after N. P. Ogarev
Published: January 2023

Within the framework of this article, the analysis of methodological approaches and management practices for providing information technology support for standardized corporate management systems as a key element of their stability and antifragility in the uncertain business environment is carried out. The geopolitical, economic and social uncertainties of the present time significantly strengthen the role of integrated quality management systems that simultaneously meet the requirements of several international and national standards in managing the activities of enterprises in the real sector of the economy. In turn, the effectiveness and sustainability of such systems is determined by the level of their provision with appropriate information systems and technologies. The authors defined the criteria for a comparative analysis of methodological and practical approaches to the formation of ISM based on information systems and technologies. Particular attention is paid to the architectural approach to the design and development of standardized enterprise management systems, taking into account the level of maturity of its information technology support, as the basis of a resilience approach to business management in the conditions of turbulence of the internal and external environment of the enterprise.
SUBJECTS OF THE SYSTEM FOR COMBATING CORPORATE FRAUD AND INVOLVEMENT IN CORRUPTION ACTIVITIES
Authors:   North Ossetian State University named after K. L. Khetagurov, Berkaeva Albina K. , Berkayeva Victoria K. ,   North Ossetian State University named after K. L. Khetagurov, Kaloeva Melina B. ,   North Ossetian State University named after K. L. Khetagurov, Zhukova Zhanna S. ,   Moscow Technical University of Communications and Informatics
Published: January 2023

Corporate fraud is a very dangerous latent phenomenon for the organization. It leads to severe financial damage, harms companies and citizens, greatly reduces the investment attractiveness of the country. Often, foreign corporations do not want to have business relations with those Russian companies in which there are signs of corporate fraud. In addition, a significant share of assets is withdrawn from legal circulation, which is why the state budget and the beneficiaries of a particular organization are deprived of part of the income.
REGION AS AN OBJECT AND SUBJECT OF STATE REGULATION OF ECONOMIC DEVELOPMENT
Authors:   North Ossetian State University after K. L. Khetagurov, Vladikavkaz, Russia, Bydtaeva Evelina E. , Ezeeva Irina R. ,   Gorsky State Agrarian University, Vladikavkaz, Russia
Published: January 2023

The authors specifies the concept of the region, defines its essential features, identifies the basic prerequisites for the subjectivity of the region as an economic agent, assesses the compliance of the subject of the Federation and the federal district with the features of the region. The work justifies the role of the subject of the Federation and the federal district in the system of state regulation of economic development.
ECONOMIC ESSENCE OF LEASING AS AN EFFECTIVE INSTRUMENT FOR FINANCING INVESTMENT ACTIVITIES OF ENTERPRISES
Authors:   Irkutsk National Research Technical University, Barykina Yulia N. , Yuwen Shao ,   Irkutsk National Research Technical University
Published: January 2023

The article deals with the development of market relations through the use of a leasing form of financing. The relevance of the study is determined, which lies in the multilayer process of technical re-equipment of enterprises, which requires solving many problems. In this regard, the authors of this article propose a mechanism for leasing financing to enhance and develop the investment activities of enterprises. Through the analysis of foreign and Russian economic literature, the economic essence of leasing has been studied. Based on the positions of foreign and Russian scientists, it can be noted that leasing is treated as a source of financing with certain benefits for both the lessor and the lessee. During the study, the main categories of costs associated with the use of fixed assets were identified, and a scheme of the main categories of costs was developed. This scheme reflects the main types of costs that depend on various factors, such as the information process, the type of fixed asset and its characteristics, economic variables. Based on the study of methods for calculating leasing payments, the author’s method for calculating leasing payments is presented, taking into account risk insurance in financial and operational leasing. This method takes into account the depreciation cost of the leased property, determining the coefficient of effective use of fixed assets.
SUSTAINABLE DEVELOPMENT OF THE ORGANIZATION AS A STRATEGY FOR IMPLEMENTING BUSINESS PROCESSES UNDER UNCERTAINTY
Authors:   Mytishchi Branch of the Bauman Moscow State Technical University, Kozlitina Olga M. , Morozova Olga I. ,   Mytishchi Branch of the Bauman Moscow State Technical University
Published: January 2023

The article discusses practical issues and approaches to the formation and implementation of the strategy of business processes in the organization. The purpose of the article is to assess the problems, possible directions of business process development from the point of view of the multilevel and multidimensional nature of sustainable development in which organizations operate.
INVESTMENT ACTIVITY
Authors:   Federal Research Center for Agrarian Economics and Social Development of Rural Territories – All-Russian Research Institute of Agricultural Economics, Ivanova Zlata A. , Pikalkina Marina G. ,   Mytishchi Branch of the Bauman Moscow State Technical University, Belyakova Elena I. ,   Mytishchi Branch of the Bauman Moscow State Technical University
Published: January 2023

The article examines the analysis of the economic mechanism of the complex of measures implemented by the state to organize the most appropriate conditions for all business entities in order to strengthen investment activity, economic growth and expansion of production efficiency representing the investment policy of the state. The possibilities of influencing investment activity using diverse management levers are classified: credit, financial and tax policy; providing all kinds of tax benefits to organizations that invest in the reconstruction and technical re-equipment of the means of production; by implementing preferred conditions for attracting investment and scientific and technical policy.
THE CONCEPT OF STAKEHOLDER MANAGEMENT IN THE SYSTEM OF STRATEGIC MANAGEMENT ACCOUNTING AND ADAPTIVE BUDGETING
Authors:   Kazan (Volga Region) Federal University, Petrov Andrei R. , Sokolov Andrei Yu. ,   Kazan (Volga Region) Federal University, Mohammed Mohammed M. F. ,   Kazan (Volga Region) Federal University
Published: January 2023

In the process of developing a strategy and overall positioning of a business in the market, it is increasingly difficult for management to respond to the non-deterministic external conditions of functioning. Most of the factors influencing economic activity are connected precisely with the relationships that create demand, as well as ensure the dynamics of innovation. Therefore, it is important to consider the concept of stakeholders in the framework of strategy development, adaptive budgeting, strategic management accounting and the definition of reporting forms, since any business needs to understand what value it forms in the eyes of others. To this end, the article examines the concept of stakeholders and suggests ways to integrate it into the business performance management system, strategic management accounting of business processes and adaptive budgeting on the example of electrical industry enterprises. In particular, the typology of stakeholders is considered, the structure of management of the main groups of stakeholders on the basis of responsibility centers in the process of implementing elements of strategic management accounting and adaptive budgeting is presented, using the example of a company that produces electrical products. Special attention is paid to the factors of business performance reduction and the author’s approach to establishing direct and feedback KPIs in the context of stakeholders and responsibility centers (CS) is proposed on the example of a company that produces electrical products.
THE LEVEL OF FINANCIAL LITERACY OF THE YOUTH OF THE CHECHEN REPUBLIC IN MATTERS OF ISLAMIC ECONOMICS
Authors:   Chechen State University named after A. A. Kadyrov, Chechen State Pedagogical University, Shovkhalov Shamil A.
Published: January 2023

If we ignore the crisis phenomena inherent in all spheres of human life, the Islamic economy is developing due to various factors, especially the growth of the Muslim population, migration from Muslim countries, as well as still friendly relations with countries where the Islamic factor is of high importance, in including Arab, Asian and African states. Against this background, the issue of financial literacy of the population in relation to the topic under study is being updated. So, about ten years ago, I conducted a sociological study in the form of a survey of Muslims regarding their attitude to the issues of Islamic economics. As a result, it was found that Muslims under the age of 40 showed the greatest interest in information about doing business in the bosom of Islamic law. In the course of another survey, it was revealed that among Muslims who consider the religious factor important, 50% are respondents aged 19–34. Given that today issues related to the Islamic economy have become more in demand, especially in some regions of Russia, and there is an inverse relationship between interest in the Islamic economy and the age of market participants, it seems relevant to study the attitude of young people to the topic under consideration using the example of the Chechen Republic, which is the purpose of the scientific article. The choice of the region is related to the fact that it is one of the most developing regions in terms of the Islamic economy along with the Republic of Tatarstan and the Republic of Dagestan.
CURRENT TRENDS IN DIGITAL TECHNOLOGIES
Authors:   North Ossetian State University named after K. L. Khetagurov, Aylarova Zarina A. , Gusov Georgy S. ,   North Ossetian State University named after K. L. Khetagurov, Bagieva Marina G. ,   Vladikavkaz Institute of Management
Published: January 2023

The purpose of this article is to analyze a systematic approach to the introduction of modern digital technologies in the state economy. The authors set themselves the task of systematizing conflicting views on models and scenarios of economic transformation and its impact on the country’s economy, and developing recommendations for the introduction of modern digital technologies in the country’s economy. The study used general scientific methods of analysis and synthesis, induction and deduction, comparison and description. Despite the consensus reached by the government, business and society on the need to curtail the raw material exchange rate and switch to innovative development based on the accelerated introduction of digital technologies in public administration, the economy and the social sphere, the specific mechanisms for this transition remain ineffective and often unclear. Russian science has been able to accumulate a significant theoretical base on models and scenarios of economic transformation, but fundamental methodological approaches to the development and implementation of state innovation policy in high-tech industries, especially at different levels of the hierarchy of management systems, have not yet been determined.
STUDY ON THE REGULATORY AND SOCIAL FUNCTIONS OF VAT
Authors:   Russian Presidential Academy of National Economy and Public Administration, Budkina Ekaterina S.
Published: January 2023

The purpose of the study is a conceptual analysis of the regulatory and social functions of the VAT as a tax on consumption, and the tasks of the state, potentially solved with the help of this tax. As a result of a literature review, as well as Russian and international experience, hypotheses about the possibility and expediency of state regulation through VAT on the production, consumption and export of goods and services were tested, and practical recommendations were formulated.
FILSAFAT PANCASILA DALAM PENDIDIKAN KARAKTER DI SEKOLAH DASAR
Authors: Marni Yulia
Published: January 2023

The philosophy of Pancasila, which is a national guideline in education, is used as a way of life that is believed to be true. If we link Pancasila and the education system in terms of educational philosophy, then Pancasila is the nation's view of life which animates in everyday life. The application of this is manifested in social, cultural, national and multi-ethnic life. In addition, Pancasila as values ​​that develop in religious and customary beliefs, must be instilled in education from an early age. Elementary school (SD) is one of the formal education courses that is pursued as an arena that plays a role in developing Pancasila values ​​to create a national character. The purpose of this research is to see how Pancasila philosophy is given in the education system in elementary schools in the context of character building. The method used by the author in this research is a literacy study/literature review through dissection of articles and books as reference material coupled with looking at life story studies, individual experiences, interviews, introspection and observation of visual texts. The results of the research that the authors found were that there is character education for students in elementary schools which must be based on the Pancasila philosophy. These values ​​and attitudes are reflected in three aspects, namely ontology, epistemology and axiology.
EFEKTIVITAS PEMBELAJARAN BERBANTUAN GOOGLE MEET DITINJAU DARI MOTIVASI DAN HASIL BELAJAR SISWA SEKOLAH DASAR
Authors: Ari Nurweni  , Nur Hayati Kulsum , Zuhairi Aminnudin
Published: January 2023

Covid-19 pandemic had affected all segments of life, including education. Education which so far carried out face-to face has now been implemented virtually. The online learning model raises various problems, such as decreased motivation and students’ learning outcomes.Those problem can be solved by using distance learning technology, such as Google Meet. This study aims at determining the difference in motivation and students’ learning outcomes as well as testing the effectiveness of learning in the experimental class compared to the control one. This study was carried out with a quasi-experiment. The experiment class uses Google Meet, while the other uses WhatsApp. The population of this study was all students of Cepokjajar 2 Elementary School with a total of 294 students, while the sample was class 5A and 5B with 29 students on each other. The data analyzed by the Independent T-test to find the difference beetwen the experimental class and the control one, and the N-gain Score to determine the effectiveness of each class in developing students’ motivation and learning outcomes. The Independent T-test result shows that: 1) there are differences in learning motivation between the experimental and control class with the significance value of 0.009 < 0.05; 2) there are differences in learning outcomes between the experimental and control class with the significance value of 0.005 < 0.05; 3) learning in experimental class is more effective in increasing students’ motivation and learning outcomes than in control one.
Strategi Pemasaran Restoran Ayam Geprek Sa’i Menurut Perspektif Etika Bisnis Islam
Authors: Zuhriyah Aminatus , Ainol  , Aqidah Waqi’atul
Published: January 2023

This study aims to investigate business marketing strategies from the perspective of Islamic business ethics. The marketing strategy implemented at the Ayam Geprek Sa'i Kraksaan Restaurant and Islamic business ethics are in accordance with the regulations. The research method used is a qualitative method, while the type of research is descriptive. The location of this research is at the Geprek Sa'i Chicken Restaurant. Determination of informants using purposive techniques. Data collection techniques, data reduction, data presentation, and drawing conclusions. Data validity uses triangulation techniques. Based on the results of the research, the implementation of the marketing strategy carried out by the Geprek Sa'i Chicken Restaurant is seen from the principles of Islamic business ethics which include unity in providing food menus to consumers, showing a friendly attitude and smiling. Balance, which is applied to act fairly towards consumers. Free will, namely giving customers the freedom to ask questions about things they don't understand. Responsibility, which is related to economic freedom in the principle of responsibility for truth, honesty, and wisdom in promoting the appropriate menu.
Factors Affecting the Production of Banggai Sweet Potato in Banggai Laut Regency
Authors: Zaenuddin Ruslan A , Rustiawati Yuni , Basai Helga
Published: January 2023

Banggai sweet potato is a local food crop typical of the Banggai Laut area, which is currently experiencing a decline in production, so there is a need for an appropriate strategy to increase its production. This study aims to analyze the factors and their significance to the production of sweet potato production in Banggai Selatan District, Banggai Laut Regency. The research was conducted from June to August 2022 in Malino Village, South Banggai District, Banggai Laut Regency. The data collected consisted of primary data, namely direct interviews with respondents and secondary data obtained from the Banggai Laut District Agriculture Office. Data were analyzed with multiple linear regression formulas, F test, t-test, coefficient of determination, and correlation coefficient using SPSS 16.0 software. The results showed that based on the F test, the variable capital, labor and the number of seeds together significantly affected Banggai sweet potato production. The significance value of the capital variable is 0.218, and the number of seeds is 0.796, which is greater than α 0.05, which means that the capital variable and the number of seeds have no significant effect on Banggai sweet potato production. The labor significance value of 0.000 is less than α 0.01, meaning that the labor variable significantly affects Banggai sweet potato production. The correlation coefficient value of 0.864 means that the variables of capital, labor, and number of seeds strongly relate to Banggai sweet potato production. The coefficient of determination is 0.747, meaning that 74.7% of the variable capital, labor, and the number of seeds affect the Banggai sweet potato production variable. In comparison, the remaining 25.3% of Banggai sweet potato production is influenced by other variables not present in the model. Labor is an important factor that needs to be considered in the Banggai sweet potato farming process