bluuebunny/crossref_metadata_2025 huggingface dataset:
Accounting professionals' perceptions of accounting culture and fraudulent financial reporting in the age of sustainability: Case of Istanbul province
Authors: Kayisi Muhammet , Aksoy Tamer
Published: December 2024

This study mainly aimed to examine the perceptions of Accounting Professionals-APs (Certified Accountant, Certified Public Accountant, Sworn-in Certified Public Accountant) working in Istanbul on accounting culture and fraudulent financial reporting. It also aimed to investigate whether there is a significant relationship between APs’ perceptions of accounting culture and fraudulent financial reporting, and whether these perceptions differ according to demographic characteristics. Methodologically, a descriptive online survey method covering a questionnaire was applied to collect data. The sample consisted of 314 APs operating in Istanbul. Data were analyzed with SPSS-22. The study revealed that there is a significant relationship between the perceptions of APs on accounting culture and fraudulent financial reporting. It also indicated that these perceptions differ according to demographic characteristics. In the light of subvalues of accounting culture, the perceptions of “The Flexibility of Accounting Culture versus Uniformity” and Professionalism versus Status quo” vary according to the gender. In this respect, it was determined that female professionals exhibited more professionalization and uniformity tendencies than men, while male professionals exhibited more flexibility and status quo tendencies compared to women. Furthermore, it was understood that other demographic characteristics (age, years of service, education level, title, number of clients) are not effective variables on the accounting culture perception. On the other hand, it was found that the perceptions of APs on fraudulent financial reporting differ according to demographic characteristics (such as gender, age, years of service and title), however, it does not differ according to the number of customers and education level. In other words, those characteristics do not have any effect on the perception of fraudulent financial reporting.
Antioxidants and Phytochemical Profiles in Medicinal Plants: Unraveling Molecular Mechanisms
Authors: Said Mohamed , Ibrahim Mohamed Mursal
Published: December 2024

Medicinal plants have been integral to traditional medicine for millennia, serving as vital resources for treating a wide range of ailments. This review explores the importance of these plants, focusing on their antioxidant properties and the phytochemicals responsible for their therapeutic effects. Approximately 10% of vascular plants are recognized for their medicinal qualities, with natural antioxidants, particularly phenolic compounds and flavonoids, playing a crucial role in health maintenance by scavenging free radicals. The review delves into the molecular mechanisms underlying antioxidant activities, including both enzymatic and non-enzymatic defenses, emphasizing their significance in combating oxidative stress. Notably, members of the Lamiaceae family exhibit diverse species with potent antioxidant capabilities. Various in vitro models are evaluated to assess these antioxidant properties, highlighting the potential of medicinal plants as sustainable sources of natural antioxidants. The findings underscore the relevance of these plants in modern pharmacology and nutrition, advocating for further research to standardize extraction methods and identify specific active compounds. Ultimately, the continued exploration of medicinal plants can contribute significantly to public health and the development of innovative therapies rooted in nature, enhancing our understanding of their role in promoting health and preventing disease.
Coccidiosis in Domestic Avian Species: An Epidemiological and Genetic Review in Chhatrapati Sambhajinagar, Maharashtra, India
Authors: Alsabahy Zainab H. , Shaikh J. D.
Published: December 2024

Coccidiosis, a parasitic disease caused by protozoa of the genus Eimeria, poses significant challenges to poultry production worldwide due to its impact on productivity and economic costs. This review consolidates current findings on the epidemiology and genetic diversity of coccidiosis affecting chickens (Gallus gallus domesticus) and pigeons (Columba livia) in Chhatrapati Sambhajinagar, Maharashtra, India. By synthesizing existing literature and field study data, we provide an overview of prevalence rates, species diversity, and genetic characteristics of Eimeria spp. The role of environmental factors, host immunity, and management practices in shaping disease dynamics is also discussed. The review underscores the critical need for region-specific control measures and highlights potential future research avenues aimed at enhancing disease prevention and management strategies.
Ectopic Pregnancy: Appraisal of Risk Factors and Management Strategies
Authors: Rahman Silvia , Barkat Sabreena , Khan Maniza , Amin Sadia , Akter Ferdousi
Published: December 2024

Background: Ectopic pregnancy (EP), where a fertilized egg implants outside the uterine cavity, is a significant contributor to first-trimester maternal morbidity and mortality, especially in low-resource settings. Understanding region-specific risk factors, clinical presentations, and management outcomes is critical for developing effective healthcare strategies. Methods: This descriptive cross-sectional study was conducted on 100 patients diagnosed with EP at Monno Medical College and Hospital, Manikganj, Bangladesh from January, 2022 to January, 2024. Patient data, including demographic information, clinical history, risk factors, and management strategies, were collected retrospectively from medical records. Management approaches, including medical (methotrexate) and surgical interventions, were analyzed for effectiveness and patient outcomes using SPSS version 26. Ethical approval was obtained, and all patient data were anonymized. Results: Most patients (30%) were aged 26-30 years, and marital status was significantly associated with EP (p = 0.048). History of PID and previous ectopic pregnancy were reported in 35% and 20% of patients, respectively, with significant associations (p = 0.015 and p = 0.040). Methotrexate was administered in 40% of cases, showing significant success (p = 0.025). Surgical interventions, including salpingectomy and laparoscopy, were performed in 35% and 25% of cases, respectively, and significantly associated with positive outcomes. Tubal preservation was achieved in 55% of patients, while tubal loss occurred in 45%. Complications, such as the need for blood transfusions (15%) and hospital readmission (8%), underscore the critical nature of EP management. Conclusion: This study highlights significant risk factors and clinical presentations of EP in a Bangladeshi population, with effective management outcomes observed for both medical and surgical interventions. Improved diagnostic access and timely intervention are essential to reduce EP-related morbidity and enhance reproductive outcomes in low-resource settings.
Open Abdominal Metroplasty for the Treatment of Uterine Septum in a Woman with Uterine Factor Infertility- A Case Report
Authors: Adefemi Dr Ayodeji Kayode , Nwogu Dr Chidinma Magnus , Isaac Dr Omisakin Sunday , Ugwu Dr Aloy Okechukwu , Awoniyi Dr Adebayo , Obodo Dr Chioma E , Ifezue Uzoma Chinedu
Published: December 2024

Anomalies of the Paramesonephric duct is a group of congenital malformations that occur either from the failure to complete bilateral Mullerian duct elongation, fusion, duct canalization, or resorption of the septum. Septate uterus is the commonest of these anomalies and is associated with adverse pregnancy outcomes especially miscarriages. Metroplasty has been associated with improved pregnancy outcomes with hysteroscopic resection been the preferred approach currently. Open abdominal metroplasty is a useful alternative in low resource set-up or where facilities for hysteroscopy is not readily available or not affordable. The need for this case report is to document the case of a complete uterine septum in a 31-year-old woman with three previous miscarriages who had open abdominal metroplasty and subsequent pregnancy with good outcome.
Study on the Clinical Presentation and Follow-Up of Gestational Trophoblastic Disease
Authors: Laila Dr. Nousheen , Azim Dr. Nazma , Nasim Dr. Rehnuma , Islam Dr. Farzana , Ara Dr. Hosne
Published: December 2024

Background: Gestational Trophoblastic Disease (GTD) encompasses a spectrum of pregnancy-related disorders, ranging from benign hydatidiform mole to malignant choriocarcinoma, and poses diagnostic and therapeutic challenges, particularly in resource-limited settings. The purpose of the study was to assess the clinical presentation and follow-up outcomes of patients diagnosed with Gestational Trophoblastic Disease (GTD). Aim of the study: The aim of the study was to evaluate the clinical presentation and follow-up outcomes of patients diagnosed with Gestational Trophoblastic Disease (GTD). Methods: This descriptive cross-sectional study, conducted at the Department of Obstetrics and Gynaecology, Sir Salimullah Medical College and Mitford Hospital, Dhaka, from November 2012 to November 2013, included 70 GTD patients. Data were collected using a structured questionnaire, analyzed via SPSS, and ethical approval was obtained with assurances of confidentiality and voluntary participation. Results: Among 70 patients with GTD, 55.71% were aged 21–30 years, and 91.43% came from below-average income groups. The most common symptom in molar pregnancies was per vaginal bleeding (55.56%), while persistent mole and choriocarcinoma patients frequently presented with bleeding and lower abdominal pain (52%). A large proportion (77.78%) of molar pregnancies had uterine sizes larger than the period of gestation. Regular follow-up was observed in 74% of patients, and 100% underwent serum β-hCG testing. Most hydatidiform mole patients (80%) achieved remission, while 10% of choriocarcinoma cases resulted in death. Conclusion: Consistent monitoring and early detection significantly improve the clinical outcomes of patients diagnosed with Gestational Trophoblastic Disease (GTD).
Lateralidade: conhecimentos básicos e fatores de dominância em escolares de 7 a 10 anos
Authors: Serafin Geni , Peres Luís Sérgio , Corseuil Herton Xavier
Published: December 2024

Este estudo caracterizou-se como uma pesquisa descritiva, que teve por objetivo analisar a dominância lateral em escolares de 7 a 10 anos, em ambos os sexos, da escola municipal Orlando Luiz Basei, do distrito de Novo Sarandi, município de Toledo-Pr. A amostra constituiu-se de 80 crianças matriculadas na referida escola, sendo 10 crianças por faixa etária e sexo. Utilizou-se como instrumento de coleta, o diagnóstico de lateralidade através do gesto, proposto por NEGRINE (1986). Sabendo-se que a lateralidade é uma das variáveis do desenvolvimento psicomotor, e também um dos aspectos relevantes das capacidades de aprendizagem, optou-se por realizar o referido teste para verificar como se encontravam a dominância lateral das crianças. Os resultados gerais obtidos demonstraram que 92,5% da amostra apresentam dominância manual destra e os outros 7,5% apresentam dominância manual sinistra. Com relação a dominância pedal, o grupo pesquisado apresentou 88,75% para dominância pedal destra e 11,25% para dominância pedal sinistra. Quanto a dominância ocular observamos uma divergência nos resultados, encontrou-se 56,25% para dominância ocular destra e 43,75% para dominância ocular sinistra. Tais resultados são compatíveis com observações encontradas na literatura, onde estatísticas mostram que na população mundial 92% em média são sujeitos destros, ficando apenas 8% para os canhotos e ambidestros. A divergência encontrada na dominância ocular, não deve ser considerada um problema, uma vez que esta estabelece-se bastante tarde no indivíduo, isto é, ao redor de 12 a 14 anos de idade. A partir disso, conclui-se que as crianças da escola mencionada, de modo geral, não apresentam problemas mais sérios de dominância lateral.
Periodização do treino em atletas jovens
Authors: Souza Juvenilson de
Published: December 2024

A periodização do treino de atletas jovens (PTAJ) tem sido alvo de poucas discussões por parte dos especialistas do treinamento desportivo. A maioria dos estudos existentes abordam a periodização do treino de alto rendimento. Acredita-se, porém, que a PTAJ não deva orientar-se apenas pelos princípios do treino de alto rendimento. É nesse contexto que se formulam princípios par a PTAJ nas diferentes etapas da preparação esportiva. Esse estudo tem como principal finalidade relatar algumas idéias e experiências científicas sobre a PTAJ. É claro que aqui não se pretende esgotar tais discussões, mas que este material possa servir de instrumento inicial para futuros estudos, a respeito da estruturação da PTAJ.
Das punições aplicadas nos Jogos da Juventude e Jogos Abertos do Paraná 1988 a 1998
Authors: Myskiw Mauro
Published: December 2024

Pretendemos com este artigo, apresentar algumas discusões acerca das punições aplicadas pelos Tribunais de Justiça Desportiva nos Jogos da Juventude e Jogos Abertos do Paraná, entre os anos de 1988 a 1998. Tal estudo é resultados de um ensaio monográfico, defendido em 1999, cujo objetivo geral foi analisar qual a importância do Tribunais de Justiça e Disciplina Desportiva atuantes nos Jogos Abertos e Jogos da Juventude promovidos pelo Estado do Paraná, enquanto maneira de minorar a ocorrência de atitudes anti-desportivas, a fim de manter a normatização dos jogos. O material pesquisado foi o Quadro de Punições da Secretaria de Estado do Esporte e Turismo - Paraná Esporte/Comissão Especial de Justiça Desportiva, emitido no dia 24 de junho de 1998. De forma geral, os resultados permitem afirmar que as punições aplicadas em 11 anos pouco variam e, quando ocorrem oscilações, parecem estar relacionadas com o número de participantes, assim como, apesar do conhecimento sobre Código de Organização da Justiça e Disciplina Desportiva - COJDD ser apenas superficial ou existencial, as atitudes anti-desportivas neste tipificadas não são praticadas a todo instante em vista da moralidade inserida na personalidade das pessoas, em prol da prática esportiva saudável.
Pengaruh Waktu Penyemprotan Thermal Arc Spray Aluminium Terhadap Daya Lekat Lapisan Coating
Authors: Hastuti Sri , Hadi Isro Nurul , Pramono Catur , Pandupradityo Bramono , Larasanto
Published: December 2024

Thermal spray aluminum (TSA) is a coating method used to resist corrosion, abrasion and deformation. TSA coating applications must have a minimum thickness of 80-100 µm, while for applications at temperatures of 600 – 9500 C the minimum thickness is 200 – 250 µm. The TSA layer in a position submerged in sea water will decrease by around 20 µm every year. The aim of this research is to examine variations in spraying time of 5, 10 and 15 seconds on the adhesion of the TSA coating layer. The substrate material used is AISI 1020 steel, using the #60 sandpaper hand tool surface preparation method. The preparation results were tested for cleanliness of the test samples referring to surface cleanliness ISO 5801. Surface roughness testing in this study produced a roughness of 1.852 µm. The results of the DFT test show that the longer the spraying process increases the layer thickness. The results of the pull off test show that optimal bonding results occur at a variation of 10 seconds with a strength of 8.16 MPa. In the bending test results variations of 5 and 10 seconds did not show any cracks, while in the 15 second variation there were small cracks, but based on standard practice item No. 21100 bending test no cracks and small cracks are still allowed.
 
Keyword: thermal spray aluminium, surface preparation, DFT, pull off adhesive, bending
AI Powered Irrigation
Authors: P Nandana , K Srikanth
Published: December 2024

The integration of artificial intelligence in irrigation is transforming contemporary agriculture by optimizing crop yields, conserving water resources, and promoting sustainable farming practices. Traditional irrigation systems often lead to water inefficiencies and misdistribution, which can harm the environment. AI-driven solutions, including machine learning algorithms and Internet of Things (IoT) sensors, enable real-time monitoring of soil moisture levels, weather changes, and crop requirements, ensuring that water is delivered precisely when and where it is needed. By adapting irrigation strategies to reflect evolving environmental conditions, this technology reduces water usage while enhancing both crop health and overall productivity. AI-enabled irrigation presents a scalable solution to address the increasing global demand for food and the challenges posed by water scarcity. Additionally, the use of data from drones and satellites further enhances the effectiveness of this innovative approach. This study presents a brief overview of the use of artificial intelligence in the irrigation system.
Implementación Cuántica de un Algoritmo Genético
Authors: Solar Mauricio , Figueroa Vicente , Manriquez Francisco , Pizarro Francisco , Dombrovskaia Liuba
Published: December 2024

Este trabajo proporciona una visión generalizada del estado actual de los algoritmos genéticos cuánticos (QGAs), mostrando los avances realizados en esta área de investigación los últimos 24 años. Los QGAs combinan conceptos de la computación cuántica y los algoritmos genéticos clásicos (CGAs), lo que les permite abordar problemas complejos de optimización y búsqueda de manera eficiente. Se presentan los principales hallazgos y contribuciones de estos algoritmos cuánticos destacando las tendencias y los enfoques más prometedores, así como los desafíos y limitaciones que deben superarse. Se presentan nuevos enfoques y técnicas de implementación de QGAs, incluyendo operadores genéticos cuánticos y esquemas de codificación eficientes que contribuyen a mejorar el rendimiento y la convergencia de los algoritmos. Se comparan los QGAs y otros enfoques similares, como los CGAs y los algoritmos cuánticos puros, destacando las ventajas y desventajas relativas de los QGAs en comparación a sus versiones clásicas. Se muestra también una implementación de QGA utilizando la biblioteca Qiskit. Se presentan la selección de los métodos usados para la generación de la población inicial, el cruzamiento y la mutación de las distintas poblaciones de los circuitos cuánticos simulados en los experimentos realizados, ejemplificando las ventajas significativas que estos pueden traer en comparación con los enfoques clásicos.
Science lesson-focused responsibility levels of primary school pupils
Authors: Açıkgöz Sevda Nur , Demirci Güler Mutlu Pınar
Published: December 2024

The study aimed to determine science lesson-focused responsibility levels of primary school students in terms of various demographic variables. This study used a quantitative research methodology and a descriptive survey model, one of the general survey models. The research was conducted in three central districts in Kayseri province, Türkiye, in the 2018-2019 academic year. The research sample included 705 pupils. The study collected data through the "Science Lesson-Focused Pupil Responsibility Scale" developed by the researchers. Scales' Cronbach Alpha internal consistency coefficient is .87 and the scale explains 50.83% of the total variance. Results of the study revealed that the children’s science lesson-focused responsibility levels differed significantly in favour of female students (U=53495.5; p<0.05). Furthermore, lesson-focused responsibility levels differed significantly in favour of third-grade pupils. They differed significantly in favour of "those who like the lesson very much" according to interest level in the science lesson (U = 43331.0; p <0.05). However, they did not vary by birth order (X2(3) =.236; p> 0.05), the number of siblings (X2(3) = 1.140; p>.05), preschool experience (U = 24494.0; p>0.05), or the educational level of parents (U = 24494.0; p>0.05).  Based on the results, boys can be assigned tasks in which they can take responsibility within the scope of daily life and science lessons, and studies that increase their level of responsibility can be carried out. In addition, the contents of the science course curriculum and textbooks can be enriched by including activities based on practices that increase learner curiosity and interest levels.
ВЛИЯНИЕ КУЛЬТУРНОЙ ПАМЯТИ НА ФОРМИРОВАНИЕ
ГРАЖДАНСКОЙ ИДЕНТИЧНОСТИ В СОВРЕМЕННОМ ОБЩЕСТВЕ
Authors: Бетильмерзаева М.М.
Published: December 2024

Исследованы взаимосвязи культурной памяти и гражданской идентичности в контексте современной глобализации. Предложен анализ того, как культурная память, передаваемая из поколения в поколение, влияет на формирование чувства принадлежности к определенной политической общности. Особое внимание уделено механизмам этого взаимодействия в условиях культурного многообразия и цифровизации. Выявлены ключевые функции культурной памяти в процессе формирования гражданской идентичности, рассмотрены вызовы и перспективы этого процесса в современном мире.
СОВРЕМЕННАЯ ФИЛОСОФИЯ И ПРОБЛЕМЫ
ФЕНОМЕНА КУЛЬТУРНОЙ ПАМЯТИ
Authors: Хасуев А.Э.
Published: December 2024

В представленной работе осуществляется попытка проведения философско-онтологической рефлексии феномена культурной памяти. Выявляется, что актуальная критика исследований в области изучения культурной памяти обусловлена эволюцией конкретных эмпирических подходов к ее исследованию, что, в свою очередь, ведет к расширению палитры исследовательских тематик и жанров, а также к разрушению централизованных исследовательских парадигм. Посредством обращения к ключевым положениям философской герменевтики авторы рассматривают проблемы культурной памяти сквозь призму философии культуры. Философско-аналитический подход используется для критической переоценки тезиса о несоразмерности и разнородности различных форм культурной памяти и мемориальных традиций, что позволяет выявить их структурную множественность и парадоксальность.
Modelagem e simulação da síntese de biodiesel com o auxílio do software Matlab
Authors: Costa da Silva Lucas , Rios Alexsandra , Silva Junior Fernando
Published: December 2024

Introdução: O biodiesel é um combustível renovável que contribui para uma matriz energética mais limpa. Sua produção pode ser otimizada por meio de estudos de simulação e modelagem.
Objetivo: Simular a cinética da transesterificação de óleo vegetal com metanol, visando a conversão de triglicerídeos em ésteres metílicos.
Métodos: Diferentes temperaturas, proporções de álcool e óleo, além da influência de constantes de velocidade, foram exploradas. Um código em Matlab foi desenvolvido para resolver as equações diferenciais da reação e relacionar os parâmetros da transesterificação.
Resultados: As simulações mostraram que a concentração máxima de ésteres metílicos (2,57 mol/L) foi alcançada em 30 minutos a 60 °C, com uma razão álcool:óleo de 6:1. O modelo cinético foi eficaz e corroborou com estudos anteriores.
Conclusão: A pesquisa demonstrou a viabilidade do uso de métodos computacionais, como o Matlab, para otimizar o processo de produção de biodiesel.
INTERPRETATION AND UNDERSTANDING OF MARX'S THOUGHT ON THE DIVISION OF LABOR IN THE ARTIFICIAL INTELLIGENCE ERA
Authors: Ye Luyang  , Chen Junjie
Published: December 2024

Marx's thought on the division of labor in the era of artificial intelligence requires new interpretation and understanding. The development of artificial intelligence technology has profoundly changed the mode and nature of the division of labor, leading to the disappearance of traditional labor methods and the lowering of occupational barriers, providing a realistic path for the "elimination of division of labor" proposed by Marx. Through the analysis of the concept and historical evolution of the division of labor, drawing on Marx's thought on the division of labor, this article explores in depth the refinement and transformation of the division of labor in the era of artificial intelligence. The article argues that the development of artificial intelligence technology helps to solve the problems brought about by the division of labor in the industrial era, promote the reform of the social division of labor, and promote the free and comprehensive development of human beings.
KEYWORDS: Artificial Intelligence, Marx; Division of Labor, Labor Force, Productivity
ECONOMETRIC STUDY OF STATE BUDGET DEFICIT: CAUSES AND SOLUTIONS
Authors: Fayzullayev Doston Mahmud o‘g‘li
Published: December 2024

This article examines the multifaceted problem of government budget deficits, identifies their underlying causes, and proposes a number of solutions for sustainable fiscal management. It identifies economic downturns, structural imbalances, policy decisions, and unexpected expenditures as the main drivers of budget deficits. In response, it proposes a range of strategies to mitigate these deficits, including spending cuts, revenue increases, growth-enhancing initiatives, debt financing, public-private partnerships, and comprehensive budget reform. Through a balanced approach that includes both immediate corrective measures and long-term preventive measures, the article emphasizes the importance of both fiscal discipline and strategic investment in addressing budget deficits. This analysis aims to provide policymakers, economists, and the public with insights into how to manage public finances effectively, ensure economic stability, and ensure citizen well-being.
KEY WORDS: Budget revenues, expenditures, budget deficit, economic decline, structural changes, cost reduction, revenue increase, fiscal discipline, strategic investment, inflation, economic growth, interest rate, exchange rate.
FEATURES OF TENCH REPRODUCTION AND LARVAE TRANSFER TO ACTIVE NUTRITION
Authors: Brigida Artem , Lesina Tamara , Lippo Irina , Mamonova Anastasiy Sergeevna , Loginov Leonid
Published: December 2024

The aim of the study is to investigate the features of reproduction and transfer to active feeding of tench larvae. Objectives: search for scientific literature on the topic of tench reproduction technology and transfer of larvae to active feeding, systematization of data and compilation of a literature review. For the review, published scientific papers on the production and reproduction of tench, the features of its breeding were used. A total of 250 domestic and foreign sources were analyzed. To collect material on the topic of the work, the following databases were used: https://elibrary.ru, https://cyberleninka.ru, www.researchgate.net, etc. Artificial reproduction of tench is especially relevant in the context of a decrease in the population in natural reservoirs and a reduction in production. Tench can be effectively used for breeding as the main and additional object: in peat ponds with an acidic environment; in estuaries and ponds on saline soils; in ponds with high overgrowth; in farms unfavorable for aeromonosis. One of the most important steps in solving the problems of tench reproduction is the development of methods for stimulating the maturation of gonads to obtain reproductive products at an earlier date, as well as the development of recipes for artificial feeds that, when used, promote an increase in growth rates and survival rates, as well as provide environmentally friendly products. Due to the high demand for tench fish seed and the growing interest in the aquaculture of this species, it is necessary to create new highly effective methods for artificial tench bree¬ding and growing juveniles in industrial farms. These methods should be applicable in various conditions and used for both reproduction and intensive breeding.
COOPERACIÓN EN LA ENSEÑANZA SUPERIOR
Authors: Alves Fernanda Maria Melo , González José Antonio Moreiro , Silva Cláudio Nei Nascimento da
Published: December 2024

El objetivo es potenciar el conocimiento de la macroestrategia de movilidad futura “Universidad Iberoamérica 2030” propuesta por la Organización de Estados Iberoamericanos para la Educación, la Ciencia y la Cultura (OEI) dentro del Espacio Iberoamericano del Conocimiento. Para hacerlo se sigue un método cualitativo con un enfoque exploratorio y descriptivo. La revisión documental se inició en la website de la OEI, mientras que los antecedentes bibliográficos se buscaron en las bases de datos Google Scholar, Library and Information Science Abstracts, Web of Science y Scopus, en las cuales se recuperó y seleccionó la información relevante, cuyo contenido se analizó. Los resultados muestran que esta organización es el mayor organismo de cooperación multilateral en educación superior e investigación al extenderse por veinte países de habla española y portuguesa. Además desarrolla de forma progresiva actividades desde su fundación en 1949 que se han intensificado en las últimas décadas, Se concluye que la experiencia y los resultados logrados por este organismo intergubernamental le facultan para proponer una nueva estrategia educativa, la Universidad Iberoamérica 2030, que pretende  optimizar y mejorar los impactos de la cooperación entre sus miembros y avanzar en la construcción de un espacio compartido de educación superior e investigación que contribuya al progreso, bienestar y desarrollo sostenible de los países participantes y al cumplimiento de la Agenda 2030.
CONCEPÇÕES E PRÁTICAS DO PROFESSOR FORMADOR NO DESENVOLVIMENTO DO PROFESSOR PESQUISADOR
Authors: Silva Gicele Santos da
Published: December 2024

O presente Artigo representa um recurso significativo para o desenvolvimento profissional do Professor e deve ser promovida, inicialmente, no curso de Graduação. Porém, há diferentes concepções do que significa formar o Professor Pesquisador. A metodologia adotada, para desenvolvimento do Estudo, consiste em uma pesquisa exploratória e descritiva através de um levantamento bibliográfico com ênfase no processo de formação do Professor Pesquisador. Respondendo à questão objeto do estudo: Na Formação Docente, onde Professores Formadores desenvolvem a formação do Professor Pesquisador, quais as concepções adotadas para o processo formativo e a importância da pesquisa nas práticas docentes? Como objetivo geral do estudo, compreender as concepções dos professores formadores, para o desenvolvimento do processo de formação de professores pesquisadores e a importância da pesquisa na formação e prática docente. E como objetivos específicos: Analisar a formação de professores pesquisadores e as concepções do professor formador no processo formativo; Identificar a melhor forma de desenvolvimento da formação de professores pesquisadores; Detalhar a importância da pesquisa na formação e prática docente. O estudo apontou que os Professores Formadores têm diferentes concepções do que é pesquisa. Reconhecem sua importância para a atividade Docente, como uma forma de atualizar os conteúdos específicos e de melhorar a prática pedagógica, identificando uma sequência didática a ser utilizada pelos Professores Formadores, que pode contribuir para a consolidação de um modelo de formação fundamentado na investigação.
PRINCIPAIS CARACTERÍSTICAS E IMPACTOS DAS COMUNIDADES DE PRÁTICA EM TRABALHADORES DA EDUCAÇÃO
Authors: Bastos Nathália , Mourão Luciana
Published: December 2024

Este artigo é um recorte de uma pesquisa de doutorado em andamento, na Universidade Salgado de Oliveira (UNIVERSO). Trata-se de uma Revisão Sistemática da Literatura das principais características e impactos das Comunidades de Prática do setor educacional. Foram contemplados estudos empíricos em português, inglês e espanhol, sem limitação temporal. Foi aplicado o Protocolo PRISMA e, da consulta a cinco bases de dados, retornaram 1.179 estudos, cuja filtragem sequencial resultou em 59. Na análise, descrevemos as características das comunidades investigadas e realizamos uma classificação dos impactos que elas produziram. Tal categorização foi realizada por três juízas, a partir de dois modelos teóricos – um de avaliação de resultados de treinamento e desenvolvimento e outro de geração de valor das Comunidades de Prática. Os resultados sinalizam para uma prevalência de impacto no nível da aprendizagem e no valor potencial. Apresentamos as lacunas da literatura e uma agenda de pesquisa sobre esses espaços sociais de aprendizagem.
PRODUÇÃO DE MATERIAL DIDÁTICO COMO FERRAMENTA INCLUSIVA E AS CONTRIBUIÇÕES PARA A FORMAÇÃO DE PROFESSORES DA LICENCIATURA EM EDUCAÇÃO PROFISSIONAL E TECNOLÓGICA DO IFB – CAMPUS SAMAMBAIA
Authors: Morais Jonas Gonçalves de , Pereira Mônica Luciana da Silva , Araújo Paulo Alves de , Rodrigues Rodrigo Soares Guimarães
Published: December 2024

A formação docente e a incorporação de materiais inclusivos são essenciais para práticas pedagógicas eficazes e equitativas. Preparar professores envolve não apenas teoria, mas também a capacidade de atuar em ambientes diversificados atendendo às necessidades individuais dos alunos. Segundo Mantoan (2003), materiais didáticos inclusivos atendem às diversas necessidades dos estudantes, incluindo deficiências e diferenças culturais, criando um ambiente acessível e equitativo. Neste artigo, busca-se investigar as contribuições do material didático como ferramenta inclusiva para a formação de professores do Curso de Licenciatura em Educação Profissional e Tecnológica do Instituto Federal de Brasília – Campus Samambaia, utilizando um questionário estruturado com sete questões objetivas e duas subjetivas para captar a percepção dos alunos. Os resultados indicam que 88,9% dos participantes consideram a elaboração de materiais didáticos muito motivadora para a formação docente. A análise das respostas destaca que a flexibilidade e a capacidade de adaptação às necessidades individuais dos alunos são essenciais para a eficácia dos materiais didáticos inclusivos. Assim, a formação docente deve incluir a exploração e criação de recursos que contemplem a diversidade dos estudantes.
IMPORTÂNCIA DAS EXPERIÊNCIAS EXTRACURRICULARES NA FORMAÇÃO DOCENTE
Authors: Silva Sthefani Wanzeller da , Pereira Mônica Luciana da Silva , Silva Luciano Pereira da
Published: December 2024

Este relato tem por objetivo identificar por meio da observação participante, a relevância das experiências na formação docente do curso de Licenciatura em Educação Profissional e Tecnológica. Utilizou-se, metodologicamente, de pesquisa de observação participante, bibliográfica e análise descritiva e para levantamento de dados, foram utilizadas entrevistas semiestruturadas do estágio supervisionado II e um questionário respondido pelos discentes do último semestre do curso. Para isso, pretendeu-se apresentar quais foram as experiências extracurriculares vivenciadas pelos discentes do último semestre durante a Licenciatura, pontuar a relevância dos quatro estágios supervisionados realizados durante o curso e caracterizar algumas percepções obtidas durante o ensino remoto adotado em razão da pandemia da COVID-19, causada pelo coronavírus, denominado SARS-CoV-2. O relato tem por premissa, a narração dos quatro estágios supervisionados, a descrição de atividades extracurriculares consideradas como experiências e as ideias de Larrosa, Freire e Hooks embasando essas premissas. Os resultados apontam que é notável a importância de estágios supervisionados, porém, as experiências em atividades extracurriculares como projetos de pesquisa e extensão dentro da formação docente vão além da sala de aula, e são extremamente importantes para uma formação completa.
RESEARCH ON THE APPLICATION AND DEVELOPMENT TRENDS OF ELECTRONIC INFORMATION TECHNOLOGIES IN ENTERPRISES
Authors:   Grozny State Petroleum Technical University named after Academician M. D. Millionshchikov, Larsnukaeva Malkhazni A. , Inderbiev Magomed V. ,   Grozny State Petroleum Technical University named after Academician M. D. Millionshchikov
Published: December 2024

The growing power of computer technology has contributed to the development of many areas, and the same applies to enterprises. Whether it's day-to-day management, file management, cost control or security management, they can be managed using electronic information technology, which significantly improves the efficiency and quality of the enterprise. This article discusses the topic of the development of electronic information technologies in enterprises.
FUNCTIONING AND EFFICIENCY OF THE MODERN BANKING SYSTEM IN RUSSIA: ANALYSIS AND RECOMMENDATIONS
Authors:   Doctor of Economics, Professor of the Department of Finance, Accounting and Taxation, North-Ossetian State University named after K. L. Khetagurov, Aguzarova Larisa A. , Tibilov Alan Dz. ,   Postgraduate student of 2 years of study in the field of 5.2.4 Finance. North-Ossetian State University named after K. L. Khetagurov
Published: December 2024

The article analyzes the functioning and efficiency of the modern banking system in Russia under the increasing influence of digitalization, geopolitical factors, and global economic challenges. Key indicators such as asset dynamics, profitability, liquidity, and the resilience of banking organizations are examined. Special attention is given to the role of the Central Bank of Russia in ensuring the sector's stability and developing new regulatory measures. The study evaluates the impact of digital technologies and innovative financial tools on the development of banking services and their accessibility. Problems faced by small and mediumsized banks, including the need to adapt to evolving market requirements, are also addressed. Based on the analysis, practical recommendations are proposed to enhance the competitiveness of the Russian banking sector, strengthen its resilience to external shocks, and improve service quality.
THE PROCESS OF DIGITAL TRANSFORMATION OF THE ENTERPRISE AND ITS REFLECTION IN HR PRACTICE: THE IMPACT OF AI IMPLEMENTATION ON THE PROCESS OF RECRUITMENT AND SELECTION OF PERSONNEL AND TALENT ATTRACTION
Authors:   Saint-Petersburg State University of Aerospace Instrumentation, St. Petersburg, Russia, Budagov Artur Surenovich , Trofimova Natalya N. ,   Saint-Petersburg State University of Aerospace Instrumentation, St. Petersburg, Russia
Published: December 2024

The paper provides an in-depth analysis of how AI technologies can contribute to the improvement of HR processes. The main objective of the study is to identify the benefits of using AI in HR practice. The article analyzes the impact of AI on talent acquisition from the perspective of three key aspects: practical, ethical and strategic. The practical application of AI helps to improve the efficiency of recruitment, allowing algorithms to find the most suitable candidates for specific positions. The ethical aspect is aimed at ensuring a fair selection process, minimizing bias and discrimination, which supports the objectivity of decisions. The strategic approach involves using AI to build recruitment processes with an emphasis on long-term business goals and attracting specialists necessary for the company's growth.
PROFESSIONAL DEVELOPMENT OF TEACHERS AND THEIR COMPETENCE IN HIGHER PROFESSIONAL INSTITUTIONS
Authors:   Federal State Budgetary Educational Institution of Higher Education named after M. D. Millionshchikov, Albakova Aminat A. , Bikiev Ela A. ,   Federal State Budgetary Educational Institution of Higher Education named after M. D. Millionshchikov
Published: December 2024

As a profession, teachers of professional institutions have five characteristics:
the heterogeneity of professional objects, the generative nature of the course content, the crossborder
working environment, the individuality of teaching methods and the stage of career
growth. Her path of professional development has two characteristics: the special content and
type of knowledge required for specialization, and the special organizational environment in
which specialization takes place. Based on this, the professional development of teachers mainly
revolves around three dimensions of professional knowledge, professional skills and professional
qualities and goes through four stages of "beginner-master-specialist". In order to increase the
level of professional development of teachers of professional institutions, it is necessary to fully
disclose the main role of vocational pedagogical education in education, to build a mechanism
to support the professional development of teachers of professional institutions. The on-site practical
learning model creates a solid internal and external institutional system for the professional
development of teachers in professional institutions.
ASSESSMENT OF THE IMPACT OF THE EFFICIENCY OF USE OF FIXED ASSETS ON REVENUE AND PROFIT OF ENTERPRISES
Authors:   Kazan National Research Technological University, Garafieva Gulshat I.
Published: December 2024

The article is devoted to assessing the impact of the efficiency of use of fixed assets on the formation of financial results of oil and gas enterprises of the Yamalo-Nenets Au-tonomous Okrug (YNAO). The authors conducted a factor analysis, which showed that such factors as return on assets and profitability of fixed assets have a significant impact on changes in revenue and profit of enterprises. The results obtained confirm the importance of managing fixed assets to improve the financial results of enterprises.
INNOVATIONS IN HR: HOW DIGITAL TECHNOLOGIES INCREASE THE EFFICIENCY OF PERSONNEL MANAGEMENT
Authors:   Saint-Petersburg State University of Aerospace Instrumentation, St. Petersburg, Russia, Trofimova Natalya N.
Published: December 2024

The key problems of hr management in the context of digitalization are high-lighted. The key goals and objectives of hr analytics and management in the field of human resource management in the context of digitalization are formulated. The key areas of optimiza-tion of hr analytics processes are highlighted. The main tasks of hr analytics in a modern com-pany are systematized. The main types of hr analytics are classified. The key function of HR and digital HR in the context of digital transformation of the enterprise is formulated. The advantages of priority development of digital HR and development of successful strategies for digital trans-formation of HR are formulated. The concept of digital technologies in the HR sphere is clarified.
DYNAMIC METHODS OF TEACHING ECONOMICS
Authors:   Federal State Budgetary Educational Institution of Higher Education “Grozny State Oil Technical University named after Academician M.D. Millionshchikov”, Grozny, Aslambekova Natalia V. , Zulkarnayeva Petimat L. ,   Federal State Budgetary Educational Institution of Higher Education “Grozny State Oil Technical University named after Academician M.D. Millionshchikov”, Grozny
Published: December 2024

Internet platforms for teaching students are an innovative and increasingly pop-ular means in the educational sphere of our time. The article highlights the key advantages of such platforms for student learning, in particular, it emphasizes the opportunity for each student to study subjects at their own pace and at a convenient time.
Research method. Particular attention is paid to the availability of a wide range of courses and educational programs available to students around the world. Platforms like Coursera and Moodle provide students with the opportunity to choose courses in a variety of disciplines, help-ing them improve their skills.
The growth of the Russian online education market is also analyzed, which shows an in-crease in interest by 30% annually, which reflects the importance of distance learning in the educational space today.
Despite its many advantages, the article also points out some of the weaknesses of distance learning, including the need to effectively organize the educational process and encourage stu-dents to independently study materials.
Conclusion. The final part focuses on the need for continuous improvement of educational programs and services to meet the requirements of a changing world, which will contribute to the successful education of students and prepare them for a career in the conditions of digitalization.
In general, the article presents a comprehensive view of modern trends in education, the role of the development of online platforms and their impact on the formation of successful ca-reers for students in the digital era.
VIRTUALIZATION AS AN ENVIRONMENT FOR IMPLEMENTING NETWORK FUNCTIONS
Authors:   Federal State Budgetary Educational Institution of Higher Education “Grozny State Oil Technical University named after Academician M.D. Millionshchikov”, Grozny, Temirova Aza B. , Israilov Albert R. ,   Federal State Budgetary Educational Institution of Higher Education “Grozny State Oil Technical University named after Academician M.D. Millionshchikov”, Grozny
Published: December 2024

Taking into account the rapid development of telecommunication technologies, there is a need to optimize the distribution of network and energy resources for information and telecommunications equipment. One of the promising solutions to this problem is the use of virtualization technology, which ensures stable operation of service devices and their high energy efficiency at various load levels. There are studies demonstrating next-generation mobile and cloud computing solutions that focus on implementing a specific network structure and applying a virtualization environment. The article analyzes the application of virtualization technology in the context of a fifth-generation mobile network and highlights the key principles of functioning of a virtualized network. It is proposed to implement mobile network segments in the form of virtualized components, which will ensure their flexibility and increased performance. Network function virtualization technology improves the performance and reliability of telecommunica-tions networks by allowing each network function to function as a separate virtual machine. This allows you to ensure a high speed of function deployment in seconds or minutes, guarantee the performance of data centers, increase information security and reduce CAPEX and OPEX. Virtu-alization allows you to efficiently allocate physical server resources for certain network functions and provides centralized control and management of the network. The main protocol providing centralized network maintenance is the OpenFlow protocol. It has the ability to make changes to the network load and send data to the end user along the optimal route with less resources. Network function virtualization technology is becoming a widespread technology in computer networks. Data centers are highly protected from external threats, mobile networks increase network performance through flexible load balancing and increase the energy efficiency of equip-ment. In other cases, network traffic is controlled, the load is distributed across network seg-ments and network fault tolerance is increased.