bluuebunny/crossref_metadata_2025 huggingface dataset:
Analysis of the complementarity of organizational development and digital transformation of an industrial enterprise
Authors: Stuken Tatiana Yu. , Lapina Tatiana A. , Korzhova Olga S.
Published: September 2024

The digital transformation of industrial enterprises has become mainstream approach to organizational development. This trend is driven by the advancements in information technologies, such as the spread of artificial intelligence, robotics, and automation. Additionally, there is a governmental policy in place that supports this area of development. Therefore, it is essential to not only implement new working methods, but to also monitor their effects on organizational performance. At present, there is an interconnection between the utilization of digitalization techniques and organizational development. The development of an organization has been confirmed through a number of studies. However, in each study, digital transformation and organizational development were measured in different ways, making it difficult to generalize the findings from the research as a whole for the entire global business landscape. Based on the analysis of expert cases (19 individuals with experience in digital transformation processes over the past two to three years), the article concludes that digital transformation has a variable impact on organizational development indicators. While here is a positive overall impact, the rate of change in these indicators within different digital transformation projects varies. The article also identifies three groups of digital transformation projects based on the organizational implications of their digital transformations.
Factors of formation of the institution of self-employment of the population
Authors: Pilipchuk Nadezhda V. , Usanov Alexander Yu. , Roshchektaeva Ulyana Yu. , Akimenko Vera A.
Published: September 2024

The relevance of the study lies in the need to investigate effective institutional practices that can help realize the entrepreneurial potential of the population during times of crisis. The aim of the research is to examine the factors that contribute to the formation of self-employment among the population in different countries, as well as to justify measures that can promote this form of employment in Russia at this stage of economic development. Specific objectives of the study include: conducting a comparative analysis of self-employment rates in countries with varying levels of socioeconomic development, identifying the factors that influence the formation of this institution, and determining strategies to stimulate its growth in Russia.The research was conducted using a variety of methods, including collecting information from open sources, content analysis, economic analysis, the graphical method, comparative analysis, and a logical approach. The results of the research include a comparative analysis of self-employment practices in the BRICS and OECD countries. The study also investigated the factors that determine the level of development of self-employment, such as the standard of living, income, unemployment, education, and digital infrastructure. The findings provide insight into the current state of self-employment in Russia and suggest potential areas for improvement. It has been proven that in Russia, there are better conditions for the intensive development of self-employment among the population compared to most of the countries studied. This can help to balance the labor market during times of crisis and maintain the growth of well-being among the population.
Factors determining a share of the small and medium-sized business in the regional economy of Russia
Authors: Bekareva Svetlana V. , Chernenko Anna O.
Published: September 2024

This paper researches the parameters which can influence the development of small and medium-sized business in the regions of the Russian Federation. The theme is relevant because of the Russian government's special attitude to the small and medium-sized entrepreneurship (SME). Nowadays the national project “Small and Medium-Sized Business and Support for Individual Entrepreneurs” takes place, but its result might depend on some features of the regions. The main goal of the research is to find some factors that influence a share of the gross regional product produced by SMEs. For our research the sample includes data of 85 regions of the RF at the end of 2021. After the tests and changes needed, we estimated an econometric equation using OLS method. The independent variables in the model are as follows: a share of urban population which determines the basic conditions for a business, a number of the universities as a characteristic of the opportunities for mastering some professional skills, a wages index and an informal sector employment share, the amount of investment in fixed assets as a level of the regional development, indexes of innovation of a regional economy and SMEs, loans to SMEs, a number of the government's programs to the SMEs support. Statistics were taken from the Federal State Statistics Service publications, information-analytical materials of the Bank of Russia and other sources. The hypothesis of the research is our assumption of the positive influence of the factors under investigation on the dependent variable. The hypothesis was proved partly because not all the factors influence the development of SMEs.
Overview of image registration methods based on non-rigid transformations
Authors: Leykhter S.V.
Published: September 2024

The article gives an overview of image registration methods. The modern state of the problem is shown. New fields of using the image registration algorithms are proposed.
Permissions engineering in the task of constructing a role-based access control policy
Authors: Bogachenko N.F.
Published: September 2024

The problem of role engineering is extended by the subproblem of permissions engineering. It is assumed that discretionary access control is specified in the information system. To build a role-based security policy, a technique based on algorithms for formal concept analysis is proposed. Based on the access matrix, a Galois lattice is constructed, the nodes of which are interpreted as possible permissions. Criteria for choosing the optimal set of permissions are determined and a heuristic algorithm for solving the problem is discussed.
Logging of user actions in thee database
Authors: Oparina T.M.
Published: September 2024

Databases require a reliable and comprehensive process for logging user actions. Server message logs are used for this purpose. However, DBMS and database administrators face many problems when logging messages. To solve these problems, this article discusses the capabilities of the PostgreSQL database management system, which has recently become more popular.
Creation of a service for analyzing the security of Computer systems based on a game-theoretic approach and the MITRE ATT&CK knowledge base
Authors: Vakhniy T.V. , Konstantinov P.V.
Published: September 2024

The article describes the creation of a service for optimizing the selection of secu rity tools and analyzing the security of computer systems based on a game-theoretic approach. The strategies of the security administrator and the attacker are based on data from the MITRE ATT&CK knowledge base, the calculation of the best strategies is based on the criteria of Wald, Laplace and Savage using the Monte Carlo method using the UpperConfidenceBound algorithm.
Emily Conroy-Krutz, Missionary Diplomacy. Religion and Nineteenth-Century American Foreign Relations
Authors: May May Ezer R.
Published: September 2024

"Para muestra, un botón”. Este refrán alude a que con un ejemplo tendríamos suficiente para deducir la totalidad de una situación o fenómeno; en otro sentido, el “botón” sintetizaría la esencia de la prenda. El significado del refrán es empleado por la historiadora Emily Conroy-Krutz como una estrategia narrativa o estilo expositivo al inicio de sus dos obras, Christian Imperialism (2015) y Missionary Diplomacy (2024). En la primera expone brevemente el recorrido del misionero estadounidense Adoniram Judson y en la segunda, con mayor amplitud y detalle, la vida familiar misionera de Divie Bethune McCartee. Precisamente, los énfasis puestos en estos dos botones permiten captar la esencia o, al menos, anticipar las ideas centrales que estructuran cada uno de los dos libros. Y cuando se prosigue con la lectura de los siguientes capítulos, también es posible percatarse de que siempre comienza con momentos concretos que dan pauta al relato.
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Utilization of electronic transactions to increase non-tax state revenue in the telecommunications sector
Authors: Safiranita Tasya , Muttaqin Zainal , Sukarsa Dadang Epi , Ramadayanti Ega , Rajamanickam Ramalinggam , Ramli Ahmad M. , Gustawinata Mochammad Aditia
Published: September 2024

The telecommunications sector is crucial in a country’s economy. The advancements in information and communication technology have had a significant impact on this sector, particularly in the electronic transactions domain. The utilization of electronic transactions in the telecommunications sector can yield substantial benefits, including increasing non-tax state revenue and economic development in Indonesia. The Covid-19 pandemic has served as a catalyst for the sharp rise in internet usage and telecommunications services, such as work-from-home, distance learning, online shopping or payments, industrial digitization, telemedicine, and others. Consequently, digital transformation has accelerated, necessitating the equitable distribution of Information and Communication Technology (ICT) in Indonesia. The utilization of electronic transactions has directly contributed to the increase in state revenue from non-tax sector, particularly in the telecommunications sector. This can be observed through the continuous growth of non-tax revenue achieved by the Ministry of Communication and Informatics, surpassing the set targets each year in terms of realized value. The objective of this research is to analyze the effectiveness, challenges, and impacts of electronic transactions in increasing non-tax state revenue, in order to generate policy recommendations in Indonesia. This study uses a normative juridical method, analyzing positive legal provisions. Data sources were obtained from three types of legal materials, and data collection was conducted both online and offline. The research results indicate that the utilization of electronic transactions can increase non-tax state revenue in the telecommunications sector through various forms such as telecommunications bill payments, e-commerce transactions, sales of prepaid credit and data packages, telecommunications devices, digital services, content delivery, and transaction monitoring and oversight.
Exploring ethical leadership influence on organizational effectiveness within Vietnamese SMEs and the mediating contributions of knowledge sharing and organizational learning
Authors: Yuan Ling , Pham Mai-Linh , Vu Manh-Cuong , Pham Son-Van , Quy-Huynh Quy-Huynh , Nguyen Thanh-Linh
Published: September 2024

This research delves into the intricate dynamics of ethical leadership within the context of Vietnamese Small and Medium Enterprises (SMEs). By scrutinizing its impact on organizational effectiveness, the study unveils a comprehensive understanding of the interconnectedness between ethical leadership, knowledge sharing, and organizational learning. Employing a mixed-methods approach, the research investigates the mediating roles played by knowledge sharing and organizational learning in the relationship between ethical leadership and organizational effectiveness. Through empirical analysis and case studies, this study contributes valuable insights to the literature, offering practical implications for fostering ethical leadership practices in Vietnamese SMEs to enhance overall organizational effectiveness. The findings shed light on the nuanced mechanisms through which ethical leadership contributes to sustainable success, emphasizing the pivotal roles of knowledge sharing and organizational learning in this intricate relationship.
Collaborative governance innovation in China’s higher vocational education in the digital era: Analyzing the direct and indirect impacts on organizational value creation
Authors: Liu Min , Khan Muhammad Shahid
Published: September 2024

This study will explore the direct and indirect impacts of collaborative governance innovation on organizational value creation in higher vocational education in China in the context of the digital era. This paper employs a mixed research methodology to construct and validate a model of the relationship between collaborative governance, digital competence, value chain restructuring, and value creation. This study first adopted an exploratory sequential design. In the qualitative interviews, 15 experts from education, business, and other related fields were used as respondents to explore accurate variable factors and determine the value of the research framework. The quantitative research used structural equation analysis to analyze 979 valid online questionnaires. Finally, the rationality of the research results was verified through case studies.  The findings are clear: collaborative governance significantly positively impacts value creation, indirectly affecting organizational value creation through value chain restructuring. Furthermore, digital capabilities significantly contribute to the value chain restructuring process. This paper provides a theoretical basis and practical guidance for higher vocational education organizations to improve their governance and innovation capabilities.
Study of different theories of thermoelasticity under the propagation of Rayleigh waves in thermoelastic medium
Authors: Kumar Manoj , Goel Shruti , Gupta Vandana , Bansal Puneet , Kumar Pawan
Published: September 2024

The present research is on the propagation of Rayleigh waves in a homogenous thermoelastic solid half-space by considering the compact form of six different theories of thermoelasticity. The medium is subjected to an insulated boundary surface that is free from normal stress, tangential stress, and a temperature gradient normal to the surface. After developing a mathematical model, a dispersion equation is obtained with irrational terms. To apply the algebraic method, this equation must be converted into a rational polynomial equation. From this, only those roots are filtered out, which has satisfied both of the above equations for the propagation of waves decaying with depth. With the help of these roots, different characteristics are computed numerically, like phase velocity, attenuation coefficient, and path of particles. Various particular cases are compared graphically by using phase velocity and attenuation coefficient. The elliptic path of surface particles in Rayleigh wave propagation is also presented for the different theories using physical constants of copper material for different depths and thermal conductivity.
Numerical study on the effect of strategically placed multiple diathermal obstructions within a porous enclosure
Authors: Chordiya Jayesh , Deshmukh Padmakar , Sharma Ram Vinoy
Published: September 2024

A novel strategy to reduce the convection heat transfer across a differentially heated, fluid-saturated porous enclosure has been reported in the present investigation. This objective is achieved by sequentially and strategically embedding multiple diathermal obstructions within the enclosure. To describe it in short, the strategy is to identify the location of maximum convection strength and place a single obstruction at that location. This strategy is re-applied to find an updated location of maximum convection strength and placing another single obstruction at that newly updated location. Darcy flow model is used to describe the fluid flow in porous media and solved using Successive Accelerated Replacement scheme using finite difference method. The parameters under study are type of obstructions (horizontal, vertical, right-inclined, left-inclined, straight-crossed and inclined-crossed), number of obstructions (0 < N <10) and modified Rayleigh number (100 < Ra < 2000). The size of obstruction (Z) has been fixed at 0.1. Flow and temperature distribution are plotted using streamlines and isotherms. The strength of convection is quantified using Nusselt number and maximum absolute stream function. It has been found that introducing obstructions within a differentially heated porous enclosure weakens the convection strength developed within it and the maximum reduction can be obtained for inclined-cross obstruction.
Zwischen Rückzug und (Re-)Conquista. Ultramontane Strategien im Umgang mit Konfliktlagen im deutschen Kaiserreich der Jahrhundertwende1
Authors: Owzar Armin
Published: September 2024

Im vorliegenden Artikel wird untersucht, wie ultramontane Katholiken auf jene Herausforderungen reagierten, die mit der im Laufe des späten 19. und frühen 20. Jahrhunderts zunehmenden Säkularisierung und konfessionellen Durchmischung der deutschen Gesellschaft verbunden waren. Zunächst wird die konfessionelle Durchmischung sowohl der deutschen Gesellschaft als auch einer deutschen Kolonie (hier Deutsch-Ostafrikas) skizziert. Dann werden die daraus resultierenden Konflikte und die verschiedenen Strategien beleuchtet, derer sich ultramontane Priester, Publizisten und Politiker mit Blick auf die Diversifizierung der Gesellschaft bedienten. Abschließend wird kurz erörtert, wie erfolgreich diese Strategien waren.

Le présent article examine la manière dont les catholiques ultramontains ont réagi aux défis liés à la sécularisation et à la mixité confessionnelle croissantes de la société allemande à la fin du XIXe et au début du XXe siècle. Dans un premier temps, on étudie la mixité confessionnelle de la société allemande et d’une colonie allemande (ici l’Afrique orientale allemande). Ensuite sont analysés les conflits qui en ont résulté ainsi que les différentes stratégies utilisées par les prêtres, les publicistes et les hommes politiques ultramontains pour faire face à la diversification de la société. Pour finir, on dresse un bref bilan relatif au succès de ces stratégies.

This article investigates how ultramontane Catholics reacted to the challenges caused by increasing secularization and confessional intermix of German society in the late 19th and early 20th century. Firstly, I outline the confessional intermix in both German society and a German colony (in this case German East Africa). Secondly, I examine the resulting conflicts and the various strategies used by ultramontane priests, publicists and politicians in the face of the diversification of society. Finally, the success of these strategies is briefly discussed.
Peningkatan pengetahuan untuk pencegahan stunting melalui sosialisasi dan demo pembuatan makanan balita berbahan dasar protein hewani bagi kelompok istri peternak sapi pedaging rumahan di Desa Lando, Lombok Timur, Nusa Tenggara Barat [Increasing knowledge for stunting prevention through socialization and demonstration for creating animal protein-based toddler food for a group of wives of home-based beef cattle farmers in Lando Village, East Lombok, West Nusa Tenggara]
Authors: Qurnianingsih Ema Ema , Rusyda Aqila Sabila , Hamzah Arshq Mirza , Rachmawati Kadek , Humairah Ira Ira , Lukitasari Lina , Khaerunnisa St , Wungu Citrawati Dyah Kencono , Ummah Fithriyah Cholifatul Ummah , Kholik Kholik , Riwu Katty Hendriana Priscilia , Pradana Munawer , Yansri Alifianita Anake , Hidayat Muhammad , Prabowo Gwenny Ichsan
Published: September 2024

Stunting is a condition of failure to thrive in children under five (toddlers) which can hinder the child's physical and mental development. Data from the 2023 Indonesian Health Survey (SKI) shows that the number of stunted toddlers in West Nusa Tenggara (NTB) Province is still quite high, namely 24.6%. Stunting cannot be cured but can be prevented. One of the prevention efforts is to increase the knowledge of mothers or prospective mothers regarding stunting and preventing it by providing food with high nutrition. This Community Service Activity (PKM) was carried out with the aim of educating mothers and wives of home-based beef cattle farmers in Lando Village, East Lombok, NTB about preventing stunting by providing highly nutritious supplementary food (PMT) and stunting detection. The methods used were socialization and demonstration of making toddler food. The results of this PKM activity were that there was a significant increase in participants' knowledge regarding the material being socialized (p0.0001). The conclusion that can be drawn is that There had been an increase in knowledge among PKM participants regarding stunting and preventing stunting through providing food with high protein content.
Взаимодействия СССР/РФ и Японии по принятию соглашений о безвизовых поездках между Южными Курильскими островами и Японией (1964–1999 гг.)
Authors: ЧЕРНОЛУЦКАЯ Елена Николаевна
Published: September 2024

The article examines the process of drafting agreements between the USSR/the Russian Federation and Japan on visa-free trips of Japanese to the Southern Kuril Islands, and residents of the latter to Japan. It is shown that two forms of visa-free contacts were put into effect: one – for the purpose of visiting the graves of relatives, the second – for establishing humanitarian ties. The parties declared that such contacts carry the mission of humanity and mutual understanding between neighboring peoples. However, Tokyo's main motive was to defend its claims to the possession of the Southern Kuril Islands.
Сравнительный анализ интеграционных инициатив и проектов России и Китая в Центральной Азии
Authors: САИДОВ Бехруз Самадович
Published: September 2024

Based on the analysis, the author concludes that after the collapse of the USSR, Moscow made numerous attempts to create an integrated political and economic union in the post-Soviet space. However, in the first decade of the 21st century, none of these efforts was realized in reality, and the formation of the EAEU is seen as a step towards more effective economic growth and success compared to other post-Soviet initiatives. The path from the Customs Union to the Common Economic Space and from there to the Common Market appears not only logical but also realistic. In terms of military-political cooperation, it is recognized that there is no alternative to the CSTO in the post-Soviet space. It is the only structure that shapes the security architecture in its area of responsibility and ensures the security and stability of member countries against external and internal challenges and threats in the modern world. On the other hand, Beijing has made significant progress in its diplomatic contacts with the Central Asian states by establishing two major institutional pillars – the SCO and the global initiative BRI. These two instruments have become the fundamental basis that has improved China's foreign policy and external economic positioning in the Central Asian direction.
Этапы вьетнамской миграции в США во второй половине XX века
Authors: ГЛАЗКОВА Елена Александровна
Published: September 2024

An analysis of the Vietnamese migration to the United States in the second half of the 20th century was carried out in this paper. Vietnamese migration is largely a result of US involvement in the Vietnam War. After reunification of the country, Vietnamese refugees fled the country due to political and religious persecution and were resettled in the United States through international resettlement programs.
Аспекты торгово-экономического сотрудничества России и Таиланда в конце XX – начале XXI вв.
Authors: СИМОНЕНОК Анна Владимировна
Published: September 2024

The work examines the modern trade-economic relations between Russia and Thailand in the context of the history of bilateral relations. The period of the 1990–2010s is shown as the next stage of Russian-Thai trade and economic cooperation, which largely maintain continuity, but in the new historical conditions have complete by newfeatures. The author reviews commodity nomenclature and the dynamics of trade turnover over the past 30 years,investigates the factors influencing the volume of Russian-Thai trade, analyzes the level of investment ties and theprofile of Russian and Thai investors.
Современные российско-филиппинские отношения: вызовы и возможности
Authors: ЗОЛОТУХИН Иван Николаевич , ПИСАРЕВ Иван Иванович
Published: September 2024

This article is devoted to the main areas of cooperation between Russia and the Philippines in the present.It discusses the prerequisites for the development of bilateral relations along with the results of interaction in the spheres of interstate relations, economy, security, culture over the past decade and a half. The article also examines the problematic aspects of bilateral relations, reflects the impact of the American factor on the nature of Russian Philippine interaction, primarily in the context of strengthening of the US military and political presence in the Western Pacific and the involvement of the Philippines in the policy of containing China. The paper presents proposals and arguments regarding the rapprochement between Russia and the Philippines, indicating the reasons that may affect the establishment of stable relations between the two countries. The methodological basis of the work is the analysis ofthe research findings of both Russian and international scholars, as well as materials and documents that are available on the topic of research.
Using econometric methods to analyze and evaluate the relationship between digitalization indicators and the well-being of regions of the Russian Federation
Authors: RYTOVA Elena V. , KHOLINA Ekaterina R. , MAIKOVA Anastasiya A.
Published: September 2024

Subject. The article considers the relationship between digitalization and the level of well-being of regions of the Russian Federation.
Objectives. The aim is to identify factors of digitalization that have the greatest impact on the well-being of regions of Russia.
Methods. The study employs analysis and synthesis of scientific literature on the research topic, classification, and econometric modeling.
Results. We developed a regression model with a fixed effect. The endogenous variable is consumer spending, exogenous variables are the proportion of organizations that used the Internet; the number of subscribers of mobile broadband Internet access per 100 people; the proportion of the population who are active Internet users. We established a relationship between the indicators of digitalization and consumer spending per capita. However, there is no direct relationship between the volume of investments in fixed assets aimed at purchasing ICT equipment with consumer spending per capita.
Conclusions. The availability of Internet access is the most obvious indicator of the region's population welfare. On the contrary, the availability of services provided via the Internet did not show a strong connection with consumer spending in the region. Practical application of the constructed model will make it possible to predict the level of well-being while improving digital technologies.
Regarding the issue of Russia's finance
Authors: SMIRNOV Valerii V.
Published: September 2024

Subject. This article examines the issues related to the finance of Russia.
Objectives. The article aims to analyze the trends in Russia's finance development and assess the prospects.
Methods. For the study, I used analysis and synthesis, special economic and mathematical methods, in particular, correlation and regression analysis, as well as a graphical method of presenting the results obtained.
Results. The study reveals an increase in the difference between financial assets and liabilities in the domestic economy and a decline in the rest of the world, and it shows the prospects for the development of finance in Russia.
Relevance. The results of the study of trends in the development of Russian finance and the prospects can be useful in assessing the risks of the financial system for the Government of the Russian Federation and a wide range of the expert community.
Sales expenses of trade and manufacturing organizations: Theoretical aspects and accounting considerations. Part 1
Authors: KOPYLOVA Ekaterina K. , KOPYLOVA Tat'yana I.
Published: September 2024

Subject. This article deals with the issues related to sales expenses as an object of accounting, conceptual framework, classification criteria, and particularities of analytical and synthetic accounting.
Objectives. The article aims to conduct a comparative assessment of approaches to the concept of sales expenses of trade and manufacturing organizations, identify the classification criteria of sales expenses, consider options for reflecting sales expenses in analytical and synthetic accounting depending on the type of economic activity, and identify controversial issues in the distribution of sales expenses.
Methods. For the study, we used the methods of comparative analysis, content analysis, systematization, and generalization.
Results. The analysis of the conceptual framework in economic sources has revealed the ambiguity of approaches to the use of terms to designate sales costs. The article identifies the classification criteria of sales expenses typical for trade and manufacturing organizations, reveals the ambiguity of attribution of specific types of sales expenses to the relevant items of analytical accounting, shows options for accounting for sales expenses depending on the type of economic activity, and reveals the particularities of accounting for transportation costs in trade organizations. An analysis of regulatory documents shows that there is no specific methodology for allocating sales expenses for accounting purposes.
Conclusions and Relevance. At the moment, all previously effective methodological recommendations, which contained a methodology for calculating the distribution of sales expenses in accounting, have been canceled. However, there are no newly adopted recommendations, so non-government regulatory bodies are invited to develop methodological tools for accounting for sales expenses and their distribution. The results obtained can be used both in the theory of accounting and in the practice of reflecting sales expenses.
Determining the materiality for auditing procedures in relation to integrated reporting
Authors: NARGIZYAN Aik K.
Published: September 2024

Subject. This article examines the problem of fragmentation of the methodology for auditing (certifying) non-financial reporting, namely, determining the materiality for auditing procedures in relation to integrated reporting.
Objectives. The article aims to analyze and work out the existing methodological approach to determining materiality for auditing procedures in relation to integrated reporting, taking into account the features of modern corporate reporting and the requirements of international standards.
Methods. For the study, I used logical analysis and synthesis.
Results. The article proposes a systems approach to the implementation of audit procedures in terms of unifying the process of determining materiality in the context of the changing paradigm of corporate reporting.
Conclusions. When determining materiality as part of audit procedures in relation to integrated reporting, the article recommends adhering to the principle of quantification of double materiality in relation to the financial materiality of the business process decomposed by the cost item.
Independence, Competence, Objectivity, Ethics And Auditor Experience On Auditor Quality
Authors: Septi Handayani Wuri , Kuni Khairunnisa
Published: September 2024

This study aims to examine and analyse the influence of Independence, Competence, Objectivity, Auditor Ethics, and Auditor Experience on the Audit Quality of Auditors of Public Accountant Offices in South Jakarta in 2023. The sample in this study was an auditor who worked in 10 public Accountant Offices in South Jakarta. The sampling method used is a Purposive Sampling Method. The primary data used in this study was obtained directly from respondents. The data collection method used was a questionnaire method with 98 respondents as many respondents. Analysis of the data used is multiple linear regression analysis and using the Partial Least Square (SmartPLS) program version 3.2.9 for Windows Partial Least Square (SmartPLS) version 3.2.9 for Windows. The results of the tests showed that independence, competence, objectivity, auditor ethic, and auditor experience significantly positively affect audit quality.
CSR's Role In Tax Avoidance: Impact Of Financial Performance And Green Accounting
Authors: Ivanda Muhammad , Dwi Orbaningsih  , Umi Muawanah
Published: September 2024

This research examines how financial performance, green accounting, and corporate social responsibility (CSR) affect tax avoidance in IDX-listed mining companies between 2019 and 2022. This quantitative research employed multivariate correlational methods to analyse financial information from 23 coal mining companies. The variables are measured using the Effective Tax Rate (ETR) for tax avoidance, the GRI version 4 index for CSR, the Return on Assets (ROA) for financial performance, and the dummy technique for green accounting. Smart PLS uses Partial Least Square (PLS) for data analysis, including validity, reliability, and structural model assessments. The research found that financial success increases tax avoidance more than green accounting. CSR, which affects corporate tax avoidance, is also improved by green accounting. Corporate social responsibility mediates the relationship between green accounting and tax avoidance, not financial success and tax avoidance. This research shows that corporate social responsibility (CSR) mediates green accounting and tax avoidance.
Impact Corporate Taxpayer Compliance On Tax Revenue Growth With Tax Audit Moderation
Authors: Muhammad Yamin Noch  , Entis Sutisna  , Kartim  , Septyana Prasetianingrum  , Yaya Sonjaya
Published: September 2024

This study examined the effect of tax audits and corporate taxpayer compliance on increasing tax revenue, focusing on corporate taxpayers at KPP Madya Makassar. A quantitative approach was employed, using secondary data collected from 12 corporate taxpayers annually from 2015 to 2018, resulting in 48 observations. Data analysis included descriptive statistical tests, classical assumption tests, and hypothesis testing through linear regression. The results indicated that while the Taxpayer Compliance Level and Tax Audit had positive coefficients, neither variable significantly affected tax revenue. Additionally, the interaction between Taxpayer Compliance and Tax Audit did not significantly moderate the impact on tax revenue. These findings suggest that although tax audits have a role in monitoring compliance, they do not substantially moderate the relationship between taxpayer compliance and tax revenue. This study provides valuable insights for tax authorities and policymakers in designing strategies to enhance compliance and optimise tax audits.
Volatility Index, Exchange Rate, Economic Growth On Stock Indexes
Authors: Junaid Asriani , Muslim  , Wilda  , Darwis Said
Published: September 2024

This study aims to analyse the effect of economic growth on the stock price index in Indonesia and Malaysia during the COVID-19 pandemic. Using regression analysis, this study measures the relationship between economic growth and the stock price index, focusing on both countries' fiscal and monetary policies. The results show that economic growth has a positive and significant effect on the stock price index in Indonesia and Malaysia, reflecting investors' optimism towards the economic outlook. Economic stimulus policies and monetary measures the government and central bank take are essential in supporting economic recovery and stock market stability. This research provides important insights for investors in making more informed investment decisions based on economic growth indicators. This study also emphasises the importance of responsive and coordinated economic policies to support economic growth and stock market stability in times of crisis.
Statistical analysis of the type and seasonality of tourist arrivals at a UNESCO sightseeing tourism site: the example of Chernivtsi, Ukraine
Authors: Krul Halyna , Korol Oleksandr , Skutar Tetiana
Published: September 2024

In this research paper, a statistical analysis of the type and seasonality of arrivals to the former Residence of the Bukovina Metropolitans in Chernivtsi (Ukraine) was carried out. Based on a time series for 2000–2023, types were considered according to such categories as adults, pupils/students and domestic visitors or inbound tourists by country of origin. Each of them was considered over the time series. The results of the analysis allow us to establish the effects of the factors influencing tourist flows on ‘calm’ Chernivtsi in a country at war. Thus, it is possible to see nuances to the influence of threats and dangers on domestic and inbound tourism in Ukraine. The analysis of seasonality, thanks to the location in the mid‑latitudes, has made it possible to establish the influence of climate on the distribution of tourism throughout the year. The UNESCO status of the former Residence of the Bukovina Metropolitans increases the value of the research not only due to the analysis, but also due to the primary data to which the authors had exclusive access, as university teachers located on the site. This research paper is a follow‑up to that presented in “Methodical approaches and statistical analysis of tourist arrivals to centers of sightseeing tourism (based on the example of Chernivtsi, Ukraine)” (Korol, Krul, Zayachuk & Kostash, 2023).
Upaya Edukasi Pemasaran Melalui Media Sosial Dan E Commerce Dalam Meningkatkan Penjualan
Authors: SYAMLAN ADIBA FUAD
Published: September 2024

Tim pengabdian Universitas Gresik yang melakukan observasi pada Desa Iker-Iker Geger Kecamatan Cerme Kabupaten Gresik mendapati bahwa pelaku usaha masih banyak yang memiliki pemahaman yang belum mencukupi akan memanfaatkan media sosial dan pemasaran digital. Kondisi tersebut mendorong untuk melakukan edukasi dan sosialisasi mengenai temuan tersebut. Kegiatan ini bertujuan untuk memperluas wawasan dan pangsa pemasaran kegiatan usaha di Desa Iker-Iker Geger. Kegiatan ini dilakukan di kantor desa Iker-Iker Geger pada tanggal 08 Juli 2024 dengan peserta pelaku Usaha di masing-masing dusun. Hasil pelaksanaan edukasi tersebut diperoleh bahwa penggunaan media sosial dan e-commerce dapat memberikan manfaat yang besar. Kesimpulan dengan adanya pemanfaatan ini dapat memperluas jangkauan, peningkatan hasil, meminimalisir pengeluaran biaya pemasaran, dan peningkatan pendapatan usaha. Dengan upaya ini diharapkan berkonsisten dalam pelaksanaannya
Rancangan Model Bisnis Produk Menggunakan Business Model Canvas di Badan Usaha Milik Desa Jatirejo
Authors: Kusumawardani Citra Dwi
Published: September 2024

BUMDes merupakan badan usaha yang pemodalannya atas milik suatu desa. BUMDes Jatirejo Mekar Jaya adalah salah satu BUMDes yang ada di kabupaten Kediri yang mempunyai beberapa peralatan hasil hibah yang belum dimanfaatkan dengan optimal. Berdasarkan kondisi tersebut, tim pengabdian masyarakat Prodi Teknik Industri Universitas Islam Kadiri berinisiatif untuk melakukan pendampingan rancangan model bisnis produk dengan  memanfaatkan Business Model Canvas (BMC). Setelah dilakukan pendampingan, muncul 4 ide bisnis yang meliputi: persewaan peralatan event, supplier pertanian, toko souvenir, dan jasa video sinematik. Dari 4 (empat) ide bisnis yang telah dibuat model BMC diharapkan mampu membantu BUMDes Jatirejo Mekar Jaya dalam memanfaatkan alat hibah secara lebih optimal.
Pendampingan Pendidikan Literasi Lingkungan dan Asesmen Menggunakan Rasch Analysis
Authors: Safitri Alifia
Published: September 2024

Pendidikan Lingkungan khususnya literasi perubahan iklim merupakan salah satu dari tiga isu utama yang menjadi pokok perhatian Kementerian Pendidikan dan Kebudayaan Indonesia selama 5 tahun ini. Hal tersebut menjadikan MGMP IPA SMP/MTs Kabupaten Sumenep memiliki visi untuk meningkatkan kemampuan para anggotanya dalam merancang pendidikan literasi lingkungan dan melakukan asesmen literasi lingkungan siswa. Tujuan PkM ini adalah berkolaborasi dengan MGMP IPA SMP/MTs Kabupaten Sumenep untuk meningkatkan kemampuan anggotanya merancang pendidikan literasi lingkungan dan menerapkan analisis rasch. Metode pelaksanaan PkM terdiri atas lima tahapan yaitu persiapan, pelatihan (workshop), pendampingan, evaluasi dan keberlanjutan. Hasil dari PkM adalah terlaksananya semua tahapan program serta tercapainya peningkatan pengetahuan dan keterampilan para guru IPA peserta dalam bidang pendidikan literasi lingkungan dan penerapan analisis rasch untuk pengukuran kemampuan literasi lingkungan siswa. Rasch club yang dibentuk dapat menjadi media komunikasi untuk keberlanjutan program pendampingan para guru yang belum mengikuti serta kemungkinan untuk sharing kompetensi yang lain dalam rangka meningkatkan kualitas pendidikan di Kabupaten Sumenep.
Lessons from CL Psychiatry: Recognising Co-Existing Anti-Cholinergic Delirium in an Acute First Episode Psychosis Presentation in an Adolescent
Authors:   Mental Health And Specialists Services, Gold Coast University Hospital, Australia, Yiu Fung Man
Published: September 2024

We describe the diagnostic challenges in differentiating anticholinergic delirium from first onset psychosis in an adolescent and aim to share lessons learnt.
Validation of an Artificial Intelligence Model for the Diagnosis of Thyroid Nodules: A Prospective Multicenter Study
Authors:   Director Of The Diagnostic Imaging Department Of The Humanitas University Consortium, Italy, Francesco Pignataro
Published: September 2024

To validate the diagnostic accuracy of an artificial intelligence (AI) model in the diagnosis of thyroid nodules, comparing the results with the evaluation of expert sonographers and cytology.
Hepatitis: A Primer on Evaluation and Treatment Paradigms
Authors: John S Makary
Published: September 2024

Hepatitis, an inflammation of the liver, is a global health concern affecting millions of people annually. This paper provides a comprehensive overview of the types of hepatitis (A, B, C, D, and E), their transmission modes, diagnostic methods, and current treatment protocols.
Screening Patients with Type 2 Diabetes at High Risk of Obstructive Sleep Apnea: A Single Tertiary Center Experience
Authors: Barlas Tuğba , Özkılıçaslan Hande , Çinici Bengisu , Yalçın Mehmet Muhittin , Akturk Mujde , Baloş Törüner Füsun , Karakoc Ayhan , Eroğlu Altınova Alev
Published: September 2024

Objective: Current guidelines suggest screening patients with type 2 diabetes (T2D) for obstructive sleep apnea (OSA). However, there is no consensus regarding the optimal method for OSA risk assessment. We aimed to identify those with diabetes who are at high risk for OSA and investigate the concordance among questionnaires utilized in assessing high OSA risk.
Method: STOP, STOP-BANG, and Berlin questionnaires for the assessment of the risk of OSA and the Epworth Sleepiness Scale (ESS) for an investigation of daytime sleepiness were utilized.
Results: We included 108 patients, with a median HbA1c of 7.5%, a BMI of 30.7 kg/m², and waist and neck circumferences measuring 104.3 cm and 38.9 cm, respectively. On ESS, 10.2% of patients had excessive daytime sleepiness. According to Berlin (38.9%), the number of patients at high risk of OSA was found to be lower than that of in STOP (53.7%) and STOP-BANG (68.5%) questionnaires. For patients with a BMI
El concepto de interoperabilidad como parte esencial y crítica para la conducción de Operaciones de Mantenimiento de la Paz (OMP) de la ONU
Authors: Ortells Cavanzo Moisés David
Published: September 2024

En febrero del 2015, en una cumbre de la Organización de las Naciones Unidas (ONU), el presidente Juan Manuel Santos Caderón planteó la posibilidad de que Colombia participara de forma más activa y numerosa en las Operaciones de Mantenimiento de Paz (OMP). A partir de ese momento, numerosos estudios han analizado la situación política nacional y cuáles serían las implicaciones de esta participación, así como las experiencias que han tenido Chile, Brasil, Uruguay, entre otros países del hemisferio, en estas operaciones. Sin embargo, no se ha abordado de qué manera las Fuerzas Militares colombianas, que han estado involucradas en un conflicto de carácter no internacional durante más de sesenta años, podrían alcanzar los estándares internacionales requeridos para formar parte integral de este tipo de misiones.
Aproximación Teórica a los Factores Armados de Inestabilidad, que afectan la Seguridad y Defensa Nacional en el Ciberespacio
Authors: Acosta Lizarazo Gabriel Andrés
Published: September 2024

En el presente artículo se realiza una aproximación teórica a los Factores Armados de Inestabilidad y como pueden afectar a la Seguridad y Defensa Nacional a través del ciberespacio. Esta aproximación se desarrolla efectuando una caracterización, conceptualización, e identificación de los factores armados de inestabilidad de Colombia y de sus capacidades. Adicionalmente, se conceptualiza la Infraestructura Crítica y se identifican los sectores en Colombia, analizando como los factores armados de inestabilidad han atentado contra los sectores de la infraestructura colombiana. Finalmente, se realiza un análisis a los riesgos que se presentan en el ciberespacio a la Seguridad y Defensa en Colombia, observando si estos dependen de las capacidades de los Factores Armados de Inestabilidad para cumplir con sus propósitos utilizando el ciberespacio o de las capacidades del estado para contrarrestar las amenazas que están latentes en este dominio.
Democratic Governance and Human Rights in the Digital Age
Authors: Hoang Minh Le Thi , Giao Vu Cong
Published: September 2024

The article analyzes the concepts of the digital era, democratic governance, human rights and the relationship between these categories. On that basis, it focuses on analyzing the positive and negative impacts of the digital era on democratic governance and the safeguarding and advancement of human rights. In addition, it proffers a series of pragmatic solutions aimed at harnessing the potential benefits of this digital age, as well as effectively addressing the challenges posed to democratic governance and human rights within the digital landscape. According to the authors, it is necessary to clearly understand the power and versatile nature of digital technology, which refers to its ability to be used for various purposes and its adaptability to different contexts. By understanding this, we can identify comprehensive and synchronous strategies and solutions to ensure that digital technology is used effectively and responsibly by all subjects, thereby both enhancing democratic governance and the level of enjoyment of human rights and preventing abuses of power and violations of human rights through digital technology.
Corporate Social Responsibility on Labour under the European Union - Vietnam Free Trade Agreement and Policy Implications for Vietnam
Authors: Dung Nguyen Tien , Thu Nguyen Xuan , Thanh Huyen Nguyen Thi
Published: September 2024

The article provides an in-depth understanding of the commitment to corporate social responsibility (CSR) on labour under the new generation of free trade agreements (FTAs) of the European Union (EU) in general and the Vietnam - EU Free Trade Agreement (EVFTA) in particular. Accordingly, this article clarifies the evolution of CSR commitments in the EU's new generation of FTAs via the EU's foreign and trade policies. On that premise, the article conducts a comprehensive examination of the nature of CSR commitments related to labour in EVFTA. The article also examines current legislation of the EU and its member states. Then, it proposes a variety of policy implications for Vietnam and other developing nations to implement CSR commitments in the context of global sustainable development.