bluuebunny/crossref_metadata_2025 huggingface dataset:
Diagnóstico de la acidez del suelo en la zona cafetera de Colombia
Authors: Sadeghian Siavosh , Lince-Salazar Luz Adriana
Published: February 2025

La acidez del suelo afecta el crecimiento del café, Coffea arabica L., en todas las etapas del cultivo. La información regional de la acidez del suelo puede ayudar a identificar áreas con limitaciones para el crecimiento de las plantas y planear acciones correctivas. Este estudio tuvo como objetivo caracterizar y mapear la acidez del suelo en la zona cafetera de Colombia. Se consolidó una base de datos con resultados de 344.652 análisis de suelos, correspondientes a 460 municipios de 22 departamentos de Colombia.
Analisis Model Biaya-Manfaat Dengan Kegunaan Pada Berbagai Fase Siklus Hidup Produk
Authors: Dedi Karmana  , Mira Ismirani Fudsyi  , Sakti Muda Nasution  , Zen Munawar  , Herru Soerjono
Published: February 2025

Cost/benefit analysis is a risk assessment technique that helps users choose or decide which treatment options need to be taken for a risk. This research aims to conduct a usability analysis from a cost benefit model, because not all organizations carry out development that fully integrates usability activities as an integral part of the product development project. In the process, the cost/benefit analysis will consider the level of cost efficiency and the level of benefits that can be obtained from each available treatment. The more efficient the costs incurred and the higher the benefits obtained from a risk treatment, the greater the tendency for that treatment to be chosen. The reason for conducting the analysis is that there are usability benefits that are better invisible to management. In this study, the characteristics of the utility cost utility model are explained. The cost-benefit model has a different approach in identifying, approaching, and categorizing costs, benefits and uses. The model described will provide useful general guidelines for reflecting the costs and benefits of usability. The results of this research recommend that the type of development business organization and product type be developed as variables that can be taken into account when analyzing benefits so as to obtain better usability.
Pengaruh Transfer Pricing Terhadap Praktik Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2020-2023
Authors: Hanifah Ulfiana , Cepi Saepuloh
Published: February 2025

This research aims to determine the effect of Transfer Pricing on Tax Avoidance in Manufacturing companies listed on the IDX in 2020-2023. The population in this study are 16 manufacturing companies listed on the IDX in 2020-2023 using a purposive sampling technique and resulted 9 companies. The data source used is secondary data. The data collection technique is a documentation technique by examining the company’s financial reports via the Indonesia Stock Exchange website. Data were analyzed using the Classical Assumption Test, Regression Test, Correlation Test, Determination Test dan Hypothesis Test. Based on the results of data analysis, it is concluded that there is no influence of Transfer Pricing on Tax Avoidance Practices in Companies listed on the IDX in 2020-2023.
Analisis Penerapan E-Bupot Unifikasi Di Instansi Pemerintah Dalam Pemungutan, Penyetoran Dan Pelaporan Spt Masa Februari 2024
Authors: Dian Anita  , Cahya Nilamsari Amanda
Published: February 2025

E-Bupot Unification is the newest application from the previous version, namely e-Bupot 23/26, which was created to report Periodic SPT. The Directorate General of Taxes provides applications in order to support taxpayers to create proof of withholding and facilitate tax reporting for SPT. Periodic documents are electronic and stored in the Directorate General of Taxes system. This research aims to examine the implementation of Unification E-Bupot, to find out who collects, deposits and reports on the Unification E-Bupot application as well as obstacles to the implementation of Unification e-Bupot in the West Java Provincial Forestry Service. The type of research used in this research is Qualitative Descriptive using primary data. This research applies the interactive model data analysis method proposed by Miles & Huberman, including the process of collecting and reducing data, presenting data, and drawing conclusions. The research results show that the West Java Provincial Forestry Service has implemented the E-Bupot Unification application since 2021, and in making deduction evidence and reporting it is implemented in accordance with the Director General of Taxes Regulation Number PER-24/PJ/2021. With the presence of E-Bupot, every taxpayer can report their Annual Tax Return (SPT) anywhere and anytime online. In implementing the system of proof of collection/withholding and reporting of the unified Periodic Income Tax SPT which has been regulated in the Director General of Taxes Regulation Number PER-24/PJ/2021. The obstacles or obstacles faced when implementing e-Bupot Unification are that the process of opening the DJP website takes quite a long time to load and often experiences errors during the process of inputting and recording period taxes, making it more difficult.
Metode Penilaian Harga Call Option Atas Warant Perbankan Di Indonesia Menggunakan Metode Penilaian Harga Call Option Dibandingkan Dengan Harga Pasar
Authors: Budi Lesmana  , Widiawati Santi
Published: February 2025

The purpose of this research is to know the application from the valuation method of the call option price for the warrant of the banking sector in the Indonesian Stock Exchange, after that the theoretical price from the valuation method of the call option price could be compare with the market price. The research conducted with four warrants of the banking sector that have quite active transactions, there are BNII-W, BNII-W2, BNLI-W, and PNBN-W. The research begin with the calculation of the risk from the stock as the underlying asset for the warrant. Then continued with the recognition for other indicators that need to calculate the theoretical price of the call option price with the Black-Scholes Option Pricing Model, there are stock price, exercise price, risk free interest rate (SBI), and remaining time of the warrant from the exercise date. Theoretical price with the Black-Scholes Option Pricing Model could be compare with the market price of the warrant. Then could be known the comparison of the movement between theoretical price with the market price. From the result of the research showed that the market price is different with the theoretical price with the Black-Scholes Option Pricing Model for BNII-W, BNII-W2, BNLI-W, and PNBN-W. The difference for BNII-W2 is not statistically significant, while the difference for BNII-W, BNLI-W, and PNBN-W are statistically significant. The movement of the market price for BNII-W, BNII-W2, BNLI-W, and PNBN-W are not always move to the new theoretical equilibrium price with the Black-Scholes Option Pricing Model. The difference in the value and the movement between market price with the theoretical price could be caused by the condition of the Indonesian capital market that is not in the efficient condition yet, this could be indicated that the transaction have not reflect for full information. Besides that the option instrument is still not completely traded in the Indonesian Stock Exchange, so the investor could not used the difference between the market price and the theoretical price with some arbitrage to get gain.
Pengaruh LDR Dan NPL Terhadap ROA Pada Bank Umum Swasta Nasional Yang Terdaftar Di BEI Periode 2019-2023
Authors: Iskandar Putri Shafira , Noer Ridha Noorsyah Adi
Published: February 2025

This study aims to determine the effect of Loan to Deposit Ratio (LDR) and Non Performing Loan (NPL) on Return on Assets (ROA) at National Private Commercial Banks Listed on the Indonesia Stock Exchange for the period 2019- 2023. The sampling technique used was purposive sampling method, namely 18 samples of National Private Commercial Banks. The data in this study are secondary data in the form of bank financial reports available on the company's website or the IDX website. The data processing tools used in this research are Microsoft Excel and Eviews 12 software. The data analysis used is descriptive statistical analysis, chow test, hausman test, lagrange multiplier test, panel data regression, t test, f test, and coefficient of determination test. The results showed that partially Loan to Deposit Ratio (LDR) has no significant effect on Return on Assets (ROA) and Non Performing Loan (NPL) has a significant effect on Return on Assets (ROA). Meanwhile, based on the test results simultaneously obtained that the Loan to Deposit Ratio (LDR) and Non Performing Loan (NPL) simultaneously have a significant effect on Return on Assets (ROA) of National Private Commercial Banks listed on the Indonesia Stock Exchange.
Analisis Determinan Pendapatan Pelaku UMKM Di Kabupaten Karawang
Authors: Lukita Carolyn , Liana Siska , Ramdan Nurul Amalia
Published: February 2025

This study aims to examine the effect of financial technology, number of workers, business capital, accounting understanding, and age of business actors on MSME income in Karawang Regency. The data used is primary quantitative data, obtained by survey with owners and managers of MSMEs in Karawang district as the population. The sample selection technique with simple random sampling, a total of 105 respondents were managed using SPSS. The results of this study indicate that financial technology, the number of workers, and business capital have a significant effect on MSME income in Karawang Regency. Meanwhile, the variables of accounting understanding and age of business actors have no effect on MSME income in Karawang Regency.
Determinan Financial Distress Pada Perusahaan Bumn Di Bursa Efek Indonesia
Authors: Wahyuni Titi Putri Nuji , Risal  , Febriati  , Renny Wulandari
Published: February 2025

This study is a quantitative research that aims to determine the influence of liquidity, profitability, leverage, and sales growth on financial disclosure in state-owned companies on the Indonesia Stock Exchange for the period 2018-2022. Financial distress is a condition of a company where its finances are experiencing an unhealthy state or crisis, the measurement of financial distress uses the Altman Z-Score model, the population in this study is state-owned companies listed on the Indonesia Stock Exchange (IDX), with a sample of 10 State-Owned Enterprises (SOE) obtained by the purposive sampling method. The processing and testing technique uses multiple linear regression tests. The results of the study show that sales growth has no effect on financial distress. Meanwhile, liquidity has a significant negative effect, profitability has a significant positive effect and leverage has a significant negative effect on financial distress.
Resources for revitalising research on teaching and learning multiplication in primary schools
Authors: Fregona Dilma , Orús Báguena Pilar , Petich Analía , Porras Marta
Published: February 2025

Based on documentary sources available in the Guy Brousseau collection, we study a set of teaching decisions designed and tested over several years within the framework of the Theory of Didactical Situations in a French primary school. The analysis and the interpretation of the productions found allows us to make visible new knowledge that enriches the activity of the researcher in didactics of mathematics as well as that of the teacher educator. Initially, the research focused on division, and in the course of this trajectory, we approached the process of inventing a technique for constructing a multiplication algorithm.

A partir de fuentes documentales disponibles en el fondo Guy Brousseau, estudiamos una trama de decisiones para la enseñanza diseñada y experimentada durante varios años en el marco de la Teoría de las Situaciones Didácticas en una escuela primaria de Francia. El análisis y la interpretación de las producciones halladas nos permite hacer visibles nuevos conocimientos que enriquecen la actividad del investigador en didáctica de la matemática, así como la del formador de docentes. Inicialmente la búsqueda fue en torno a la división, luego en el transcurso de esa trayectoria abordamos el proceso de invención de una técnica para construir un algoritmo de multiplicación.

À partir des ressources documentaires disponibles dans le fond Guy Brousseau, nous étudions un ensemble de décisions pédagogiques conçues et testées pendant plusieurs années dans le cadre de la Théorie des Situations Didactiques dans une école primaire française. L’analyse et l'interprétation des productions relevées nous permettent de rendre visibles de nouveaux savoirs qui enrichissent l'activité du chercheur en didactique des mathématiques ainsi que celle du formateur d'enseignants. Initialement, la recherche était centrée sur la division, et au cours de cette trajectoire, nous avons abordé le processus d'invention d'une technique de construction d'un algorithme de multiplication.
Innovations in Green Technologies: Analyzing their Contribution to Job Creation and Sustainable Economic Transitions
Authors: Khan Shah Alam , Patoli Abdul Qadir , Ahmed Haji , Ahmed Iftikhar
Published: February 2025

Transition into green technological innovation has become one of the ways that be more crucial for sustainable economic growth, job creation, and environmental responsibility. This study here seeks to outline ways through which adopting green technology influences employment generation and economic transformation through insights from companies in the sectors of renewable energy, electric vehicles, waste management, green manufacturing, and smart infrastructure. The study relied on primary data from 384 respondents in developing economies and performed quantitative analysis in order to identify the relationship of green investments to workforce expansion and industrial growth. Generally, implementation of green technology benefit the economy by a large margin through job creation and growth in economic activities. For firms that invest in green innovations, improved investment and increase in employment result with strengthened revenue growth and increased marketplace competitiveness. In addition, automobile and waste management industries have been identified as having the potential to offer high job creation, whereas green manufacturing is associated with problems such as automation and capital-intensive processes. Government incentive policies are also crucial in fast-tracking industrial transformation, hence the policy support and regulatory frameworks imperative. However, maintaining skill shortages and expensive cost of training at hiring remains to be the barrier to increasing the workforce in the green industry. The study emphasizes the pressing need for workforce development programs, R&D investment, and specific policy interventions directed at maximizing the overall benefits of adopting green technology. Tracing the best fit of the Green Growth Model with Schumpeter's Innovation Theory align its findings and insights that can channel practice into policy, business, and industry practice. It brings the conclusion of green technologies providing a key entry into an economic future, whereby success depends upon investment in human capital, favorable policies, and sector-specific strategies for growth. Long-term effects, cross-country comparisons, and trends in new market developments form areas of ongoing research in this area.
An Examination of the Impact of Social Media Anonymity and Intensity of Online Conflict and Aggressive Behavior
Authors: Rehman Shams-ur- , Rehman Nazia , Saleem Sadaf , Jaffri Yasmeen Amir
Published: February 2025

The paper explores the impact of social media anonymity and algorithmic influence in the creation of cyber aggression by university students of Punjab. It is a survey-based study where a total sample size of 350 has been taken from university students for quantitative research design, and structured questionnaire was applied for data collection purposes. Interrelationships between anonymity, algorithmic amplification, and online aggression are identified by performing correlation analysis. Regression analysis was carried out to determine the effects of the variables, and ANOVA to test for differences in aggression levels between demographic groups and social media use. Strong interrelations were established between social media anonymity, algorithmic influence, and increased aggression in the statistical analysis. This therefore reveals that both anonymity and the design of algorithms define behavior on the Internet. Data anonymization, voluntariness, and confidence in online communication were considered to form ethical guidelines. This research suggests that the undermining of digital hostility is crucial without jeopardizing anonymity.
Implementasi Kebijakan Pemberantasan Perdagangan Orang dalam Perspektif Hukum Internasional dan Nasional
Authors: Puspawati Ni Kadek
Published: February 2025

Perdagangan orang merupakan salah satu kejahatan berat yang melanggar hak asasi manusia, melibatkan eksploitasi korban melalui perekrutan, pengangkutan, dan penampungan. Kejahatan ini semakin berkembang dengan pola yang lebih terorganisir dan memanfaatkan celah regulasi serta pengawasan lintas negara. Penelitian ini bertujuan untuk menganalisis implementasi kebijakan pemberantasan perdagangan orang dalam perspektif hukum internasional melalui Protokol Palermo 2000 dan hukum nasional Indonesia berdasarkan Undang-Undang No. 21 Tahun 2007. Dengan metode penelitian hukum normatif, penelitian ini membandingkan kedua kerangka hukum tersebut untuk menemukan kesesuaian dan tantangan dalam implementasinya. Hasil penelitian menunjukkan bahwa Indonesia telah mengadopsi banyak elemen dari Protokol Palermo, seperti definisi perdagangan orang, perlindungan korban, dan pemberatan sanksi terhadap pelaku. Namun, implementasi masih menghadapi berbagai tantangan, termasuk lemahnya penegakan hukum, minimnya koordinasi antarinstansi, serta keterbatasan anggaran untuk program perlindungan korban. Penelitian ini merekomendasikan penguatan kapasitas penegak hukum, peningkatan kerja sama internasional, dan pengawasan yang lebih efektif di daerah rawan perdagangan orang. Dengan langkah-langkah ini, diharapkan upaya pemberantasan perdagangan orang dapat lebih optimal dan sesuai dengan standar internasional.
Cultural Challenges of Widows and Widowers’ Coping Strategies in South-South Geo Political Zone, Nigeria
Authors:   Department of Home Economics University of Calabar., Emani Dijeh Ann , Uju Emilia Prof. Nnubia ,   Department of Home Economics, Michael Okpara University, Umudike., Ngozi U. Nwonye ,   Department of Home Economics University of Calabar.
Published: February 2025

The study is on cultural challenges and widows and widowers’ coping strategies in South-South Geo-Political Zone, Nigeria. This research employed two research questions and two hypotheses to guide the study. The study employed survey research design. The study area were the six states of the South-South geopolitical zone of Nigeria. A total of 441 widows and widowers in Federal Universities in South-South Geopolitical Zone of Nigeria based on information from the registrar, ASUU form the sample of the study. Two different instruments were employed for data collection. The” Widows and Widowers Coping Strategies for Family and cultural Challenges” (WWCSFCC) questionnaire and Focus Group Discussion Guide for Widows and Widowers (FGDEWW). Cronbach Alpha Coefficient was used to determine the reliability of the instruments. Bar chart, mean and standard deviation were used to answer the research questions. Independent t-test, simple were used to test the null hypotheses at 0.05 level of significance. Bar chart, mean and standard deviation were used to answer the research questions. Independent t-test, were used to test the null hypotheses at 0.05 level of significance. The findings of the study unveiled that there is no significance difference in the cultural challenges facing widows and widowers in South-South geopolitical zone of Nigeria and there is difference in the coping strategies that could be employed by widows and widowers in South-South geopolitical zone of Nigeria. Among others it was recommended that the families, friends and the society should be sensitized to clearly identify the challenges widows and widowers experience and, in the process, come up with alternative support systems that would help widowed persons adjust to widowhood.
BIBLIOTECA ESCOLAR E FORMAÇÃO DO LEITOR LITERÁRIO
Authors: Araújo Campos Cleide de , Campos da Silva Luciano , Junqueira de Souza Renata
Published: February 2025

O artigo apresenta resultados de uma pesquisa que analisou o uso das bibliotecas escolares para o letramento literário dos alunos de ensino fundamental em duas escolas da Rede Municipal de Educação da cidade Ouro Preto-MG. Partimos da hipótese de que a presença da biblioteca na escola configuraria mais um ambiente potencialmente favorável à formação do leitor. Foram realizadas entrevistas semiestruturadas com oito professoras das duas escolas, sendo duas delas professoras em readaptação funcional alocadas provisoriamente nas bibliotecas. Os resultados indicam a existência de uma nova concepção de biblioteca nas escolas investigadas, que assumem cada vez mais um caráter dinâmico, aberto e de formação literária e cultural dos estudantes.
Negotiating and contextualising the meanings of the cultural norms: Ghairat and Pardah among female students at the University of Peshawar, Pakistan
Authors: Israr Hamza , Jan Muhammad Ayub , Ali Shahzad
Published: February 2025

Despite women’s potential role in Pashtun society, their perspectives, epistemes, and interpretations of Pashtunwali remain underrepresented in scholarly literature. This study addresses such a gap by exploring the understanding and interpretation of Pashtunwali through the lived experiences of young Pashtun women at the University of Peshawar. The research specifically focuses on two core values of Pashtunwali: ghairat (honour) and pardah (veil). Ghairat dictates actions to uphold personal and family honour, while pardah refers to gender segregation and modesty. Since the study aims to explore the lived experiences of young, educated Pashtun women, a qualitative approach is adopted, which involves semi-structured interviews with selected educated Pashtun women. The findings reveal that educated women express their agency by identifying with and upholding the principles of Pashtunwali through the negotiation of its meaning. They acknowledge that ghairat and purdah are subject to reinterpretation and adaptation by women within a particular context, thus reflecting the flexible and evolving nature of Pashtunwali. The study indicates that educated Pakhtun women negotiate the meaning of cultural norms previously defined by men. The findings have implications for understanding gender dynamics and cultural identity among Pashtuns, particularly in the context of higher education.
GELENEKSEL İSKİLİP EVLERİ YERLEŞİM VE PLAN ÖZELLİKLERİ
Authors: Koşan Doğan
Published: February 2025

Geleneksel Türk Evi, doğa ve çevre ile uyumlu, gösterişten uzak, ihtiyaçları karşılayan tasarım zenginliğine sahiptir. Bu tasarım zenginliği, esneklik özelliği sayesinde farklı biçimlere ve farklı işlevsellere kolaylıkla adapte olabilmiştir. Bu çalışmada Türk Evi’nin genel sınıflandırılması ile ilgili farklı yaklaşımlara değinilerek geleneksel İskilip Evleri’nin yerleşim ve plan özelliklerinin sınıflandırılması ve Türk Evi tipolojileri içerisindeki yeri irdelenmiştir. İskilip Evleri’nin topoğrafya üzerindeki yerleşim düzeni, sokak, bahçe ve ev ilişkisi ile zemin ve asıl kat olan üst katın plan tipleri tanımlanmıştır. Geleneksel Türk Evi’nde olduğu gibi İskilip Evleri de eğimli arazi üzerine kurulmuş dar, eğimli, kıvrımlı, çıkmaz ve merdivenli sokaklardan oluşmaktadır. Zemin katlar, bahçe, depo, ahır, samanlık, mutfak gibi iş mekânlarından oluşmaktadır. Asıl yaşam alanı ise ara kat ve üst katlardır. İskilip Evleri’nde sofanın konumuna göre plan tiplerinin sınıflandırması üst katlar (oda, sofa ve eyvan düzenini) esas alınarak yapılmıştır. Plan tipleri: Dış sofalı (yan sofalı, köşe sofalı), iç sofalı (karnıyarık sofalı ve orta sofalı) başlığı altında gruplara ayrılmıştır. Dış sofalı plan, en yaygın kullanılan plan tipidir. Türk Evi’nin sınıflandırmasında erken tarihli evlerde (15 -18. yüzyıl) kullanılan dış sofalı plan, İskilip Evleri’nde her dönem en çok tercih edilen plan tipi olmuştur. Sofanın konumuna göre yapılan sınıflandırma, sadece biçimsel farklılıkları ortaya koymakla; dönemsel, yöresel ve işlevsel farklılıkları sınıflandırmamaktadır. Bu yüzden açıklık-kapalılık esasına göre; açık sofalı plan ve kapalı sofalı plan olarak sınıflandırılma yapılmış; evlerin dönemsel, yöresel ve işlevsel özellikleri ortaya koyulmuştur. Genel olarak sofa 19. yüzyıldan önceki örneklerde açık ve daha işlevsel planda iken, daha sonra işlevi azalarak kapalı sofalı plana geçiş yapılmıştır.
Моделирование и анализ бизнес-процессов службы приема, размещения и выписки клиентов в нотации BPMN для улучшения взаимодействия с функциональными подразделениями гостиничного хозяйства
Authors: Филатов В.В. , Першукова С.А. , Зубова О.Г. , Новикова Ж.В.
Published: February 2025

В статье рассмотрены методологические аспекты моделирования и анализа бизнес-процессов службы приема, размещения и выписки клиентов в нотации BPMN для улучшения взаимодействия с функциональными подразделениями гостиничного хозяйства в современных социально-экономических условиях. Показано, что совершенствование системы управления бизнес-процессами направлено на снижение затрат, сокращение производственного цикла и минимизацию ошибок. Сделан акцент на ориентации на клиента как основополагающем руководящем принципе. Рассмотрены отраслевые примеры бизнес-процессов службы приема, размещения и выписки клиентов на примерах отеля Marriott Grand Hotel Moscow 5*, парк-отеля и гостиницы «Московские ворота». Показано, что использование методологии моделирования бизнес-процессов в нотации BPMN может помочь оптимизировать бизнес-процессы и повысить эффективность предприятия сферы гостиничных услуг, в частности, такого как парк-отель. Благодаря использованию BPMN можно улучшить понимание процессов, выявить узкие места и упростить их оптимизацию. Также BPMN позволяет контролировать бизнес-процессы, выявлять проблемы на ранних стадиях, повысить качество обслуживания клиентов. Это особенно важно в сфере гостиничных услуг, где клиентоориентированность является одним из ключевых факторов успеха.

The article discusses the methodological aspects of modeling and analyzing the business processes of the reception, accommodation and discharge service in BPMN notation to improve interaction with the functional departments of the hotel industry in modern socio-economic conditions. It is shown that the improvement of the business process management system is aimed at reducing costs, reducing the production cycle and minimizing errors. The emphasis is placed on customer orientation as a fundamental guiding principle. Industry examples of business processes of the reception, accommodation and discharge service are considered using the examples of the Marriott Grand Hotel Moscow 5*, the park hotel and the Moskovskie Vorota Hotel. It is shown that the use of business process modeling methodology in BPMN notation can help optimize business processes and increase the efficiency of a hotel services enterprise, in particular, such as a park hotel. By using BPMN, you can improve your understanding of processes, identify bottlenecks, and simplify their optimization. BPMN also allows you to monitor business processes, identify problems at an early stage, and improve the quality of customer service. This is especially important in the field of hotel services, where customer orientation is one of the key success factors.
К вопросу о государственном регулировании цифровизации коммерческих организаций Российской Федерации
Authors: Хохлов Р.Р. , Тишин А.В. , Черных В.В. , Стельмак Н.Е. , Павлов Н.В.
Published: February 2025

В статье анализируется современное влияние регулирования цифровизации коммерческих организаций органами государственного управления Российской Федерации с выделением статистических данных по теме. Определены дальнейшие тенденции влияния органов управления государства на проведение мероприятий по внедрению цифровых технологий в организации коммерческого характера России. Проанализированы основные негативные аспекты регулирования органами государственного управления процессов цифровизации коммерческих организаций Российской Федерации с представлением реальных примеров из практики по каждому из них. С целью совершенствования взаимодействия между государственными органами и компаниями выделен ряд рекомендаций, позволяющих произвести наиболее эффективные и оптимальные мероприятия по цифровизации коммерческих организаций.

This article analyzes the current impact of regulation of digitalization of commercial organizations by government bodies of the Russian Federation with the allocation of statistical data on the topic. Further trends in the influence of government bodies on the implementation of measures to introduce digital technologies in commercial organizations in Russia are highlighted. The main negative aspects of regulation of digitalization processes of commercial organizations of the Russian Federation by government bodies are identified and analyzed with real examples from practice for each of them. In order to improve the interaction between government bodies and companies, a number of recommendations have been identified that allow for the most effective and optimal measures to digitalize commercial organizations.
Государственная поддержка и ее влияние на развитие агропромышленного комплекса в Краснодарском крае, Ростовской и Волгоградской областях
Authors: Чернявская С.А. , Сергеева К.С. , Савченко М.М.
Published: February 2025

Государственная поддержка агропромышленного комплекса играет ключевую роль в развитии сельского хозяйства и повышении конкурентоспособности регионов. В статье анализируется влияние мер государственной поддержки на развитие АПК в Краснодарском крае, Ростовской и Волгоградской областях – регионах с высоким потенциалом аграрного производства. Рассматриваются основные инструменты субсидирования, налоговые льготы и программы финансирования, направленные на модернизацию сельскохозяйственных предприятий и повышение их производительности. Особое внимание уделено результатам реализации государственной политики, в них входят: рост объемов производства, улучшение инфраструктуры и повышение инвестиционной привлекательности сельского хозяйства. Авторы выявляют региональные различия в уровне поддержки и предлагают рекомендации по повышению эффективности господдержки для дальнейшего устойчивого развития агропромышленного комплекса в указанных регионах.

State support for the agro-industrial complex (AIC) plays a key role in the development of agriculture and increasing the competitiveness of regions. The article analyzes the impact of state support measures on the development of the AIC in the Krasnodar Territory, Rostov and Volgograd Regions – regions with high potential for agricultural production. The main subsidy instruments, tax incentives and financing programs aimed at modernizing agricultural enterprises and increasing their productivity are considered. Particular attention is paid to the results of the implementation of state policy, which include: growth in production volumes, improvement of infrastructure and increasing the investment attractiveness of agriculture. The authors identify regional differences in the level of support and offer recommendations for increasing the effectiveness of state support for further sustainable development of the AIC in these regions.
Экономическая устойчивость развития аграрного сектора Республики Дагестан
Authors: Махмудов Д.Р. , Махмудов Р.Д. , Мукаилов А.У.
Published: February 2025

В статье рассматриваются особенности формирования экономической устойчивости аграрного сектора Республики Дагестан. Анализируются ключевые проблемы, с которыми сталкивается агропромышленный комплекс региона, включая климатические, экономические и социальные факторы. Предлагаются подходы к повышению устойчивости аграрного сектора, а также рассматриваются перспективы использования инновационных технологий и государственной поддержки. Делается акцент на роль региональных особенностей в развитии сельского хозяйства.

The article examines the features of the formation of the economic sustainability of the agricultural sector of the Republic of Dagestan. The key problems faced by the agro-industrial complex of the region, including climatic, economic and social factors, are analyzed. Approaches to increasing the sustainability of the agricultural sector are proposed, as well as the prospects for using innovative technologies and government support. The emphasis is placed on the role of regional peculiarities in the development of agriculture.
Прогнозирование параметров финансового рынка с применением элементов искусственного интеллекта
Authors: Грачев С.А. , Вакуленко О.С.
Published: February 2025

Целью работы является изучение особенностей прогнозирования параметров финансового рынка с применением доступных нейронных сетей. В статье использовалось прогнозирование по моделям ARIMA, LSTM, Prophet. Моделирование производилось по акциям «Ренессанс Страхование» по цене закрытия. Применялись СhatGPT и copilot. Из сформированных моделей наиболее точной является модель, представленная самостоятельными расчетами ChatGPT версии 2, ее прогнозные значения отличаются от фактических в среднем на 0,31 %. Наименее же точный прогноз был предоставлен ChatGPT (codestral), среднее отклонение расчетных от фактических составляет около 3,97 %. Отметим, что когда нейронная сеть проводила расчеты самостоятельно, то результаты от запуска того же кода в среде разработки отличались от полученных искусственным интеллектом. Дальнейшее развитие данной тематики видится в изучении особенностей моделирования иных параметров и активов, представленных на финансовом рынке с применением нейронных сетей.

The aim of the work is to study the features of forecasting financial market parameters using widely available neural networks. The article used forecasting using ARIMA, LSTM, Prophet models. Modeling was performed on Renaissance Insurance shares at the closing price. ChatGPT and copilot were used. Of the generated models, the most accurate is the model presented by independent calculations of ChatGPT version 2, its forecast values ​​differ from the actual ones by an average of 0.31 %. The least accurate forecast was provided by ChatGPT (codestral), the average deviation of the calculated from the actual ones is about 3.97 %. Note that when the neural network performed calculations independently, the results from running the same code in the development environment differed from those obtained by artificial intelligence. Further development of this topic is seen in the study of the features of modeling other parameters and assets presented in the financial market using neural networks.
Альтернативные источники финансирования бизнеса в условиях цифровизации экономики
Authors: Мансимов Т.З.о.
Published: February 2025

В статье анализируются содержание и особенности краудфандинга и краудлендинга как инструментов альтернативного финансирования субъектов предпринимательства в условиях цифровой трансформации экономики. Изучены причины широкого распространения инструментов альтернативного финансирования предпринимательства в современных условиях, их преимущества по сравнению с традиционными инструментами финансирования. Проведен анализ публикаций российских авторов и выявлены предложенные ими подходы к идентификации форм альтернативного финансирования. Особое внимание уделено анализу особенностей краудлендинга, который рассматривается как одна из форм реализации бизнеса одноранговой (децентрализованной) модели инвестирования. Проведен анализ научных работ, посвященных проблемам развития финансовых технологий, и сделан вывод о том, что падение публикационной активности по данной проблематике компенсируется повышением интереса к формам реализации альтернативного финансирования, что активное внедрение цифровых технологий в сферу предпринимательства в современной России и ограниченный доступ субъектов бизнеса к традиционным источникам заемных средств способствуют широкому использованию инструментов альтернативного финансирования для реализации инвестиционных проектов.

The article analyzes the content and features of crowdfunding and crowdlending as instruments of alternative financing of business entities in the context of digital transformation of the economy. The study examined the reasons for the widespread use of alternative financing instruments for entrepreneurship in modern conditions, their advantages over traditional financing instruments. An analysis of publications by Russian authors was conducted and their proposed approaches to identifying forms of alternative financing were identified. Particular attention is paid to the analysis of the features of crowdlending, which is considered as one of the forms of implementing a peer-to-peer (decentralized) investment model business. An analysis of scientific papers devoted to the problems of financial technology development was conducted, and a conclusion was made that the decline in publication activity on this issue is compensated by an increase in interest in the forms of alternative financing. It was concluded that the active introduction of digital technologies in the sphere of entrepreneurship in modern Russia and the limited access of business entities to traditional sources of borrowed funds contribute to the widespread use of alternative financing instruments for the implementation of investment projects.
Риски применения новых материалов в строительстве объектов при реализации муниципальных контрактов
Authors: Гуреев К.А. , Спицин Н.В.
Published: February 2025

В статье исследуются риски, связанные с применением новых материалов, при строительстве объектов по муниципальным контрактам. Анализируются современные тенденции в строительной отрасли, подчеркивается необходимость инновационных методов проектирования и моделирования в строительстве объектов. Основное внимание уделяется различным видам рисков, включая технические, экономические и юридические риски. Технические риски связаны с неопределенностью того, как новые материалы поведут себя в различных условиях эксплуатации, что может привести к авариям или ухудшению качества строительства. Финансовые риски возникают из-за дополнительных расходов, которые могут возникнуть при внедрении и тестировании новых продуктов, а также потенциального увеличения стоимости строительного проекта. Правовые риски связаны с недостаточным регулированием новых материалов и технологий, что может привести к юридическим спорам и проблемам при получении лицензий, а также в связи с дальнейшей эксплуатацией объектов. Представлены рекомендации по снижению этих рисков, включая внедрение новых стандартов и правил на продукцию, обучение экспертов и активное взаимодействие с заказчиками. Приведены примеры успешного и неудачного применения инновационных решений в строительных проектах, что позволяет практикам и исследователям в этой области принимать более обоснованные решения и рекомендации.

The article examines the risks associated with the use of new materials in the construction of facilities related to a municipal contract. The authors of the scientific article analyze current trends in the construction industry, emphasizing the need for innovative design and modeling methods in the construction of facilities. The main attention is paid to various types of risks, including technical, economic and legal risks. Technical risks are associated with the uncertainty of how new materials will behave under various operating conditions, which can lead to accidents or deterioration in the quality of construction. Financial risks arise from additional costs that may arise during the implementation and testing of new products, as well as a potential increase in the cost of a construction project. Legal risks are associated with insufficient regulation of new materials and technologies, which can lead to legal disputes and problems in obtaining licenses, as well as in connection with the further operation of facilities. The scientific work presents recommendations for mitigating these risks, including the introduction of new standards and regulations for products, training of experts and active interaction with customers. The work presents examples of successful and unsuccessful application of innovative solutions in construction projects, which allows practitioners and researchers in this area to make more informed decisions and recommendations.
Кросс-функциональные команды как инструмент инновационного менеджмента
Authors: Уфимцев А.А.
Published: February 2025

Статья посвящена формированию предложения по формированию и интеграции кросс-функциональных команд по разработке инновационных проектов в организационную структуру управления производственного предприятия. Описаны актуальные проблемы развития предприятий как социотехнических систем в эпоху цифровой трансформации экономики. Для эффективной интеграции кросс-функциональных систем предложены шаги по адаптации гибкой методологии управления цифровыми проектами Agile с целью разработки инновационных реальных продуктов.

The article is devoted to the formation of a proposal for the formation and integration of cross-functional teams for the development of innovative projects into the organizational management structure of a manufacturing enterprise. The article describes the current problems of the development of enterprises as socio-technical systems in the era of digital transformation of the economy. For the effective integration of cross-functional systems, steps are proposed to adapt the flexible methodology for managing digital projects Agile in order to develop innovative real products.
Чрезвычайные ситуации в России в 2023 году: экономические последствия
Authors: Вакарёв А.А. , Голодова О.А. , Иевлева Н.В. , Гаврилова О.А. , Максимова О.Н.
Published: February 2025

Статья освещает стратегический анализ возникновения чрезвычайных ситуаций на территории Российской Федерации, в ее федеральных округах и наиболее пострадавших в 2023 г. регионах. Уделено внимание динамике количества чрезвычайных ситуаций за 2019-2023 гг., числа погибших и пострадавших, а также общего материального ущерба. Утверждается, что наиболее обоснованными показателями при этом являются данные об общем материальном ущербе как имеющие подтверждение в бухгалтерском учете, гарантирующем объективность. Выбранный период статистики позволяет показать сочетание больших, средних и малых чрезвычайных ситуаций на временных интервалах. Непосредственно по 2023 г. в статье продемонстрированы итоги возникновения чрезвычайных ситуаций в федеральных округах страны, а также проведен более детальный анализ количества и тяжести чрезвычайных ситуаций в Южном федеральном округе России как наиболее пострадавшем в исследуемом году. Установлены регионы страны, где экономические последствия были наиболее тяжелыми, но подчеркнуто, что данные регионы не являются действительно особо уязвимыми, а пострадали лишь вследствие случайного характера самих чрезвычайных ситуаций. Приводится комплекс рекомендаций по повышению экономической устойчивости и безопасности населения в Российской Федерации и ее регионах.

The article covers a strategic analysis of the occurrence of emergencies in the Russian Federation, in its federal districts and in the regions most affected in 2023. It pays attention to the dynamics of the number of emergencies for the period 2019-2023, the number of dead and injured, as well as general material damage. At the same time, the article claims that the most reasonable indicators in this case are data on total material damage, as having confirmation in accounting, guaranteeing objectivity. The period of statistics chosen by the authors allows us to show a combination of large, medium and small emergencies at time intervals. Directly for the period of 2023, the article demonstrates the results of the occurrence of emergencies in the federal districts of the country, as well as a more detailed analysis of the number and severity of emergencies in the Southern Federal District of Russia, as the most affected in the study year. The authors found that the regions of the country where the economic consequences were most severe, but stressed that these regions are not really particularly vulnerable, but suffered only due to the random nature of the emergencies themselves. Based on the study, the article provides a set of recommendations to increase the economic sustainability and safety of the population in the Russian Federation and its regions.
Стратегические HR-метрики для повышения эффективности организации
Authors: Саенко И.И. , Задоенко В.И. , Шильд А.В.
Published: February 2025

В современном бизнесе управление человеческими ресурсами (HR) играет ключевую роль в повышении эффективности организаций. Стратегические HR-метрики позволяют оценить различные аспекты управления персоналом, такие как укомплектованность штатов, мотивация сотрудников, автоматизация процессов и текучесть кадров. На основе этих показателей можно выработать интегральный показатель эффективности управления персоналом, что дает возможность объективно оценить текущее состояние и разрабатывать стратегии для дальнейшего роста. Анализ динамики ключевых показателей, таких как заработная плата, количество принятых и уволенных сотрудников, уровень автоматизации, помогает выявить проблемные области и определить пути их оптимизации. Важным элементом является повышение автоматизации HR-процессов, что способствует увеличению производительности труда и снижению затрат. Применение стратегических HR-метрик позволяет руководству принимать более информированные решения, ориентированные на долгосрочное развитие и устойчивость бизнеса, особенно в условиях изменяющегося рынка труда.

In modern business, human resource management (HR) plays a key role in improving the efficiency of organizations. Strategic HR metrics allow you to evaluate various aspects of personnel management, such as staffing, employee motivation, process automation and staff turnover. Based on these indicators, it is possible to develop an integral indicator of the effectiveness of personnel management, which makes it possible to objectively assess the current state and develop strategies for further growth. Analyzing the dynamics of key indicators such as wages, the number of employees hired and dismissed, and the level of automation helps identify problem areas and identify ways to optimize them. An important element is to increase the automation of HR processes, which helps to increase labor productivity and reduce costs. The use of strategic HR metrics allows management to make more informed decisions focused on the long-term development and sustainability of the business, especially in a changing labor market.