bluuebunny/crossref_metadata_2025 huggingface dataset:
Patent Openness Decisions and Investment Propensities of Frontier Enterprises in Asymmetric Competition
Authors: Liu Chen , Yan Daiqing , Song Zihao , Shi Gandang , Zhan Wentao , Jiang Minghui
Published: February 2025

The patent openness decisions of frontier enterprises and the consequent investment tendencies of laggard enterprises play a significant role in their profitability. Despite the benefits resulting from directly using open patents, in order to capture market share and surpass frontier enterprises, laggard enterprises must decide whether they are going to invest in R&D or expansion. In this context, based on evolutionary game theory and the operational behaviors of both frontier and laggard enterprises, this study constructed a model of enterprise revenue under asymmetric competition, exploring the impact of patent openness with and without government subsidies on enterprise revenue. This study discovered that: (1) when the industry scale is small, frontier enterprises gain significant social effects through patent openness, while laggard enterprises invest in expansion; (2) as the industry scale gradually expands, frontier enterprises tend to prefer not to open their patents, and laggard enterprises gradually shift from imitation to independent innovation when the return on R&D investment increases more than that on expansion investment; and (3) when the R&D costs of laggard enterprises are high, frontier enterprises usually choose not to open their patents, forcing laggard enterprises to turn to investment in expansion. This allows frontier enterprises to reduce the losses from patent openness while enjoying the benefits of reduced industry production costs. This study provides new perspectives on patent openness and investment tendencies with the help of an evolutionary game mechanism and offers managerial policy recommendations.
Dynamic Evolution and Chaos Management in the Integration of Informatization and Industrialization
Authors: Zhu Jianhua , Sun Bo , Zhang Fang
Published: February 2025

The accelerating digital transformation necessitates a paradigm shift in manufacturing, requiring a structured transition from traditional to smart manufacturing. To address the challenges of fragmented integration, this study proposes an evolutionary model known as the integration of informatization and industrialization (TIOII) that systematically analyzes the dynamic interactions among product, technique, and business integration using a back-propagation neural network approach. A significant research gap exists in understanding how the chaotic and nonlinear interactions between these dimensions influence enterprise stability and adaptability. Prior studies have primarily focused on static models, failing to capture the evolutionary and dynamic nature of TIOII. To address this gap, this study employs stability theory and chaos theory to uncover the mechanisms through which TIOII disrupts pre-existing equilibrium states, leading to chaotic fluctuations before stabilizing into new structural configurations. This research also incorporates robust control theory to formulate strategies for enterprises to effectively manage instability and uncertainty throughout this transformation process. The findings reveal that TIOII is not a linear progression but an iterative process marked by instability and self-organized restructuring. The proposed model successfully explains the intricate, nonlinear interactions and evolutionary trajectories of TIOII dimensions, demonstrating that enterprise transformation follows a chaotic yet structured pattern. Moreover, the robust control methodology proves effective in mitigating uncontrolled instability, offering enterprises practical guidelines for refining investment strategies and adapting business operations amidst disruptive changes. This study enhances the theoretical understanding of industrial transformation by revealing the pivotal role of chaos in transitioning from stability to new stability, contributing to research on complex adaptive systems in enterprise management. The findings highlight the necessity of proactive strategic reconfiguration in technology, management, and product development, enabling enterprises to restructure investment strategies, refine business models, and achieve resilient, innovation-driven growth.
Two Amino Acid Substitutions Improve the Pharmacological Profile of the Snake Venom Peptide Mambalgin
Authors: Osmakov Dmitry I. , Khasanov Timur A. , Maleeva Ekaterina E. , Pavlov Vladimir M. , Palikov Victor A. , Belozerova Olga A. , Koshelev Sergey G. , Korolkova Yuliya V. , Dyachenko Igor A. , Kozlov Sergey A. , Andreev Yaroslav A.
Published: February 2025

Mambalgins are peptide inhibitors of acid-sensing ion channels type 1 (ASIC1) with potent analgesic effects in models of inflammatory and neuropathic pain. To optimize recombinant peptide production and enhance pharmacological properties, we developed a mutant analog of mambalgin-1 (Mamb) through molecular modeling and site-directed mutagenesis. The resulting peptide, Mamb-AL, features methionine-to-alanine and methionine-to-leucine substitutions, allowing for a more efficient recombinant production protocol in E. coli. Electrophysiological experiments demonstrated that Mamb-AL exhibits three-fold and five-fold greater inhibition of homomeric ASIC1a and ASIC1b channels, respectively, and a two-fold increase in inhibition of heteromeric ASIC1a/3 channels compared with Mamb. In a mouse model of acetic acid-induced writhing pain, Mamb-AL showed a trend toward stronger analgesic efficacy than the wild-type peptide. These improvements in both production efficiency and pharmacological properties make Mamb-AL a valuable tool for studying ASIC channels and a promising candidate for analgesic drug development.
Starobinsky Inflation with T-Model Kähler Geometries
Authors: Pallis Constantinos
Published: February 2025

We present novel implementations of Starobisky-like inflation within supergravity adopting Kähler potentials for the inflaton which parameterizes hyperbolic geometries known from T-model inflation. The associated superpotentials are consistent with an R and a global or gauge U(1)X symmetries. The inflaton is represented by a gauge-singlet or non-singlet superfield and is accompanied by a gauge-singlet superfield successfully stabilized thanks to its compact contribution into the total Kähler potential. Keeping the Kähler manifold intact, a conveniently violated shift symmetry is introduced which allows for slight variation in the predictions of Starobinsky inflation: The (scalar) spectral index exhibits an upper bound which lies close to its central observational value whereas the constant scalar curvature of the inflaton-sector Kähler manifold increases with the tensor-to-scalar ratio.
Where to Search for Supermassive Binary Black Holes
Authors: Marziani Paola , Bon Edi , Bon Natasa , D’Onofrio Mauro
Published: February 2025

Supermassive binary black holes (SMBBHs) are the anticipated byproducts of galaxy mergers and play a pivotal role in shaping galaxy evolution, gravitational wave emissions, and accretion physics. Despite their theoretical prevalence, direct observational evidence for SMBBHs remains elusive, with only a handful of candidates identified to date. This paper explores optimal strategies and key environments for locating SMBBHs, focusing on observational signatures in the broad Balmer lines. We present a preliminary analysis on a flux-limited sample of sources belonging to an evolved spectral type along the quasar main sequence, and we discuss the spectroscopic clues indicative of binary activity and highlight the critical role of time-domain spectroscopic surveys in uncovering periodic variability linked to binary systems.
Assessing Urban Public Space Quality: A Short Questionnaire Approach
Authors: Mela Athina , Tousi Evgenia , Varelidis George
Published: February 2025

This study introduces a concise questionnaire designed to evaluate the quality of urban public spaces as a simplified method for collecting community needs and perspectives, enabling these insights to be effectively combined with metrics and viewpoints from policymakers and decision-makers. The case study was carried out in one of the smallest municipalities of Attica, in the town of Kaisariani, Athens, with an emphasis on the central square and the park of the area. Findings show that the majority of respondents prioritize improving the vegetation and lighting of Kaisariani Square, as well as demands for more benches and cultural/art elements. The most important negative experience was the feeling of neglect and lack of cleanliness. Concerns about lighting and lack of care/cleanliness were also key at the park. Addressing current gaps in the public space assessment literature, the study lays the groundwork for future research and supports the creation of easy-to-use quality assessment tools. In contrast to more analytical approaches, the proposed questionnaire tool provides a streamlined and efficient method for capturing users’ perceptions of public spaces. Its design ensures that evaluations are not time-consuming or resource-intensive, allowing citizen feedback to be seamlessly integrated into various public space management processes rather than being limited to exhaustive and costly research efforts. As urban environments continue to expand, the adoption of such techniques will be essential for fostering sustainable and resilient communities that prioritize the well-being of their citizens.
Simian Immunodeficiency Virus-Based Virus-like Particles Are an Efficient Tool to Induce Persistent Anti-SARS-CoV-2 Spike Neutralizing Antibodies and Specific T Cells in Mice
Authors: Gallinaro Alessandra , Falce Chiara , Pirillo Maria Franca , Borghi Martina , Grasso Felicia , Canitano Andrea , Cecchetti Serena , Baratella Marco , Michelini Zuleika , Mariotti Sabrina , Chiantore Maria Vincenza , Farina Iole , Di Virgilio Antonio , Tinari Antonella , Scarlatti Gabriella , Negri Donatella , Cara Andrea
Published: February 2025

Background/Objectives: Virus-like particles (VLPs) represent an attractive platform for delivering vaccine formulations, combining a high biosafety profile with a potent immune-stimulatory ability. VLPs are non-infectious, non-replicating, self-assembling nanostructures that can be exploited to efficiently expose membrane-tethered glycoproteins such as the SARS-CoV-2 Spike (S) protein, the main target of approved preventive vaccines. Here, we describe the development and preclinical validation of Simian Immunodeficiency Virus (SIV)-based GFP-labeled VLPs displaying S from the B.1.617.2 (Delta) variant (VLP/S-Delta) for inducing persistent anti-SARS-CoV-2 neutralizing antibodies (nAbs) and S-specific T cell responses in mice. Methods: SIV-derived VLP/S-Delta were produced by co-transfecting a plasmid expressing SIVGag-GFP, required for VLP assembly and quantification by flow virometry, a plasmid encoding the Delta S protein deleted in the cytoplasmic tail (CT), to improve membrane binding, and a VSV.G-expressing plasmid, to enhance VLP uptake. Recovered VLPs were titrated by flow virometry and characterized in vitro by transmission electron microscopy (TEM) and confocal microscopy (CLSM). BALB/c mice were immunized intramuscularly with VLP/S-Delta following a prime–boost regimen, and humoral and cellular immune responses were assessed. Results: VLP/S-Delta were efficiently pseudotyped with CT-truncated S-Delta. After BALB/c priming, VLP/S-Delta elicited both specific anti-RBD IgGs and anti-Delta nAbs that significantly increased after the boost and were maintained over time. The prime–boost vaccination induced similar levels of cross-nAbs against the ancestral Wuhan-Hu-1 strain as well as cross-nAbs against Omicron BA.1, BA.2 and BA.4/5 VoCs, albeit at lower levels. Moreover, immunization with VLP/S-Delta induced S-specific IFNγ-producing T cells. Conclusions: These data suggest that SIV-based VLPs are an appropriate delivery system for the elicitation of efficient and sustained humoral and cellular immunity in mice, paving the way for further improvements in the immunogen design to enhance the quality and breadth of immune responses against different viral glycoproteins.
Exploring the Impacts of Autonomous Vehicles on the Insurance Industry and Strategies for Adaptation
Authors: Lin Xiaodan , Lee Chen-Ying , Fan Chiang Ku
Published: February 2025

This study investigates the impacts of autonomous vehicles (AVs) on the insurance industry from the viewpoint of insurance companies, highlighting the necessity for adaptation due to technological advancements. The research is motivated by the gap in understanding between traditional insurers and automaker-backed insurance services regarding AV implications. The purpose is to identify potential impacts, evaluate the level of concern among diverse insurance companies, and examine their differing perspectives. The methodology includes a literature review, the Analytic Hierarchy Process (AHP), and Spearman correlation analysis. The literature review clarifies the definition of AVs and their impacts on traditional insurance. The AHP assesses the level of concern among insurance companies, and Spearman correlation analysis explores the similarities and differences in perspectives. The findings show that insurance companies largely agree on the transformative impacts of AVs. The primary effects are in “Updates in Insurance Business Operations” and the “Emergence of New Risks”, with less impact on “Changes in the Insurance Market”. A major concern is the complexity of multi-party liability claims. Companies differ in their focus on specific impacts like legal frameworks or system malfunctions, but share concerns about multi-party liability, system malfunctions, and legal gaps. The study anticipates minor impacts on market dynamics and traditional insurance models. The conclusions emphasize that AVs will significantly impact the insurance industry, requiring innovation and adaptation to maintain competitiveness. This includes developing new products, optimizing processes, and collaborating with stakeholders. The study has several implications: customized insurance products, optimized no-fault claims processes, collaborations with automakers and tech firms, data-driven risk assessments, enhanced risk management, and adapting traditional models. Recommendations include building loss experience databases, adopting no-fault insurance, strategic partnerships, developing customized products, strengthening risk management and cybersecurity, monitoring regulations, adjusting traditional models, focusing on product liability insurance, and training professionals.
Influencia del comercio justo en la calidad de vida en productores de cacao
Authors: Loor Velásquez Carmen Lisseth , Solórzano Velásquez Naomy Lilibeth , Márquez Bravo Yessenia Johana
Published: February 2025

El Comercio Justo busca equidad y mejora en la calidad de vida al reducir la brecha entre productores y consumidores. El objetivo del artículo es determinar la influencia entre el comercio justo y la calidad de vida de los productores de cacao de la Asociación Agrícola Quiroga en el cantón Bolívar, Ecuador. Se aplicó una metodología mixta, con enfoque descriptivo-correlacional y de campo. Para la recolección de información, se utilizaron como técnicas entrevistas y como instrumento encuestas. Para el análisis estadístico se aplicaron las pruebas de Kolmogorov-Smirnov y Spearman. Los hallazgos revelan deficiencias en la promoción del Comercio Justo, acciones ambientales, desarrollo integral, educación y beneficios, evidenciando una correlación positiva moderada de 0,3000 entre las variables de estudio, destacando la influencia significativa de la dimensión de Sustentabilidad Económica, Social y Ambiental. Se concluye que esta incidencia se explica por el impacto directo de las prácticas sostenibles, que fortalecen el crecimiento y bienestar en calidad de vida de los productores
Desafíos de la tecnología e innovación educativa como herramienta para el aprendizaje en el bachillerato
Authors: Vásquez Copo Gloria de Lourdes , Matamoros Dávalos Ángel Alberto
Published: February 2025

La aplicación de la tecnología y la innovación educativa en el bachillerato puede ser compleja. Por ello, esta investigación tuvo como objetivo analizar los desafíos que enfrentan estas herramientas en el segundo año de bachillerato del Colegio Dr. José Miguel García Moreno, Ecuador, mediante un plan de formación en herramientas tecnológicas. Se adoptó un enfoque cuantitativo con una muestra de 20 docentes, a quienes se les aplicaron dos cuestionarios estructurados según una escala de Likert. Los resultados mostraron que el 75 % de los educadores había recibido poca capacitación, lo que dificulta su implementación efectiva. En respuesta, se diseñó un plan de formación bien recibido por los docentes, quienes valoraron su relevancia y aplicabilidad. Se concluye que es fundamental abordar desafíos como el acceso y la brecha digital, la capacitación docente, las distracciones, la gestión del tiempo, la adaptación curricular y la motivación para mejorar el aprendizaje en el aula
O recrutamento de Policiais Militares recém-formados em Agências de Inteligência: viabilidade e perspectivas
Authors: Simões Alex Ferreira
Published: February 2025

Este estudo investiga a viabilidade do recrutamento de policiais militares recém-formados para agências de inteligência, analisando os impactos operacionais desta prática. Tradicionalmente, as agências priorizam candidatos com experiência prévia, sob a justificativa de que a atuação em inteligência demanda habilidades específicas e sigilo operacional. No entanto, questiona-se se essa abordagem exclui talentos promissores que, mesmo sem experiência consolidada, podem se adaptar e contribuir de maneira eficiente. A pesquisa adota uma metodologia quantitativa e qualitativa, comparando indicadores operacionais antes e depois da inclusão desses profissionais em uma agência de inteligência da Polícia Militar do Paraná. Os resultados apontam para um aumento significativo na execução de mandados de prisão, apreensão de substâncias ilícitas e recuperação de ativos financeiros, evidenciando que policiais militares recém-formados, quando submetidos a treinamentos adequados, podem desempenhar um papel relevante na produção de conhecimento e em ações de inteligência. A conclusão sugere que a experiência pregressa não deve ser o critério predominante de recrutamento para agências de inteligência. Em vez disso, um modelo de seleção baseado em aptidão, formação específica e treinamento contínuo pode viabilizar a inclusão de policiais militares recém-formados, ampliando a eficiência e a abrangência das operações de inteligência.
Aspects of the Plankton Community from Sauípe Port Estuary, Bahia, Brazil
Authors: Letícia Nayara Barreto dos Santos  , Maria Dolores Ribeiro Orge  , Diogo Silva Bezerra
Published: February 2025

The estuary forms at the meeting of the river and the sea. It houses a fundamental microbiological community of plankton, which plays a role in the trophic network and the decomposition of organic matter. The uncontrolled expansion of human occupation in areas near mangroves has led to degradation, with alterations in physical, chemical, and biological characteristics. The present study investigates the ecological aspects of planktonic communities in the estuary waters and the identification of species that indicate the water quality of the Port of Sauípe estuary, state of Bahia, Brazil. Estuary water samples were collected to identify plankton, with random releases of a conical plankton net with a screw cup and stored in plastic containers with Transeau solution. The water samples were filtered, and the material retained in the filter was analyzed. All samples were examined under an optical microscope to identify phytoplankton, zooplankton, parasites, and other microinvertebrate species. Cyanobacteria predominated in the phytoplankton, while Copepoda was the most common in the zooplankton. Among the parasites, Ascaris lumbricoides had been recorded six years earlier, but Schistosoma haematobium and Entamoeba coli are being recorded for the first time in the area. The plankton data indicate poor environmental quality in the estuary, with toxin-producing species and sanitary hazard parasites used for fishing, shellfish harvesting, recreation, and tourism in a reference place on the North Coast of Bahia, Brazil.
Polskojęzyczne przekłady dzieł pansoficznych Jana Amosa Komeńskiego
Authors: Hampl Lubomir
Published: February 2025

The complete translation from Czech into Polish of an important, but still little-known work (Czech: Přemyšlování o dokonalosti křesťanské. V jazyce 21. století – English: Meditations on Christian perfection. In the language of the 21st century) introduces us to the subject matter, concerning the period when Comenius had to hide from the persecuting Habsburgs. The first years of John Amos Comenius after the defeat of the Battle of White Mountain in Prague in 1620 are presented, as well as the immediate repression that was applied against dissenters who did not convert to Catholicism according to the Habsburg concept. Comenius's separation from his pregnant wife and his longing for her caused him to write the work in question for her in 1622. The translation of this manuscript (Christian-philosophical treatise) fills a large gap in Polish comeniology. In the work translated into Polish, we can learn how Comenius understood „Christian perfection”.
Проблемы функционирования института государственных закупок на современном этапе реформирования
Authors: Федотов Д.А.
Published: February 2025

В условиях, когда монетарный инструментарий практически исчерпан, большинство стран вернулось к использованию политики прямого вмешательства государства в экономику путем увеличения государственных расходов. В России основной акцент был сделан на государственных закупках. Поэтому в статье рассматриваются актуальные проблемы осуществления государственных закупок отельных видов товаров, работ и услуг. Усложнение процедуры контроля за ремонтом дорог, уклонение заказчиков от административной ответственности, а также завышение начальной цены при исполнении контракта по приобретению помещений для детей-сирот существенно снижают эффективность закупочного процесса. Предложенные в статье решения могут быть использованы для совершенствования закупочного законодательства.

With the monetary instruments virtually depleted, most countries returned to using the policy of direct government action in the economy by increasing government spending. In Russia, the main focus was on public procurement. Therefore, the article discusses current problems of public procurement of certain goods, works and services. The complication of the procedure for control of road maintenance, the avoidance of administrative responsibility by customers, as well as overpricing the purchase apartments for orphans in a contract significantly reduce the efficiency of the procurement process. The solutions proposed in the article can be used to improve procurement legislation.
Социально-экономическое положение субъектов СКФО
Authors: Танделова Д.В.
Published: February 2025

Большинство регионов Российской Федерации, которые входят в состав Северо-Кавказского федерального округа, признаны более подверженными к социальным и экономическим кризисам. Еще с начала 1990-ых годов эти субъекты по разным причинам считались депрессивными, на это повлияли политические, экономические, социальные изменения в стране, в частности, распад СССР, гражданские войны и столкновения в регионах. Но даже спустя 30 лет СКФО слабо развит в экономическом секторе: доля аграрного сектора в валовом региональном продукте достигает 22 процентов (по Российской Федерации - 5 процентов); доля продукции обрабатывающих производств не превышает 15 процентов (по Российской Федерации - 19 процентов).

Most of the regions of the Russian Federation, which are part of the North Caucasus Federal District, are recognized as more susceptible to social and economic crises. Since the beginning of the 1990s, these subjects for various reasons were considered depressive, this was influenced by political, economic, social changes in the country, in particular, the collapse of the USSR, civil wars and clashes in the regions. But even 30 years later, the North Caucasus Federal District is poorly developed in the economic sector: the share of the agricultural sector in the gross regional product reaches 22 percent (in the Russian Federation - 5 percent); the share of manufacturing products does not exceed 15 percent (in the Russian Federation - 19 percent).
Совершенствование учёта финансовых результатов
Authors: Попова С.И. , Никулина С.Н.
Published: February 2025

Бухгалтерский учет является сложнейшей информационной системой, состоящей из взаимосвязанных подсистем, каждая из которых имеет свои задачи, функции и способы формирования информации. Важнейшей из них является подсистема учета финансовых результатов, которая интегрирует всю информацию бухгалтерской системы о доходах и расходах организации, а также формирует данные о прибыли как источнике финансового обеспечения различных сторон деятельности организации. В данной статье на примере конкретной организации исследуется учет финансовых результатов. Предлагаются рекомендации по совершенствованию синтетического учета прибыли и убытков.

Accounting is a complex information system consisting of interconnected subsystems, each of which has its own tasks, functions and ways of forming information. The most important of them is the subsystem of accounting for financial results, which integrates all the information of the accounting system on the income and expenses of the organization, as well as generates data on profit as a source of financial support for various aspects of the organization's activities. This article examines the accounting of financial results on the example of a specific organization. Recommendations for improving the synthetic accounting of profit and loss are offered.
Бюджетирование на предприятии
Authors: Туаева Д.А.
Published: February 2025

Статья посвящена исследованию понятия бюджетирования, его характеристике и функция, а также актуальности исследования данного направления. Бюджетирование — это важнейший элемент управления бизнесом. Оно включает планирование деятельности, текущий контроль за исполнением планов и анализ результатов. Актуальность бюджетирования как инструмента сохранения нормальной практики финансово-хозяйственной деятельности предприятия и инструмента достижения более высоких показателей деятельности предприятия посредством повышения эффективности управления не вызывает сомнений как в краткосрочном так и в долгосрочном его рассмотрении.

The article is devoted to the study of the concept of budgeting, its characteristics and function, as well as the relevance of research in this area. Budgeting is an essential element of business management. It includes planning activities, monitoring the implementation of plans and analyzing results. The relevance of budgeting as a tool for maintaining the normal practice of the financial and economic activities of an enterprise and a tool for achieving higher performance indicators of an enterprise by increasing management efficiency does not raise doubts both in the short-term and in the long-term consideration of it.
Изменения в законодательстве бухгалтерского учета с 2021 года
Authors: Гапон М.Н. , Павлова Н.Н.
Published: February 2025

Современный российский бухгалтер привык работать в постоянно меняющемся правовом поле. Реформа бухгалтерского учета в стране продолжается уже почти двадцать лет. Ее декларируемая цель – приблизить отечественные правила ведения бухгалтерского учета к международным. За это время введен в действие ряд новых бухгалтерских стандартов в большей или меньшей степени соответствующих Международным стандартам финансовой отчетности. При этом частота принятия новых нормативных документов и внесения изменений в старые была не очень большой, что позволяло бухгалтерам относительно неспешно адаптироваться к изменениям. Многие из них продолжают думать, что все и дальше будет развиваться примерно таким же образом. Для систематизации информации о хозяйственной деятельности предприятия все организации в России ведут бухгалтерский учет. Индивидуальные предприниматели от этой обязанности освобождены. В статье мы расскажем про изменения бухгалтерского учета в 2021 году.

A modern Russian accountant is used to working in a constantly changing legal environment. Accounting reform in the country has been going on for almost twenty years. Its declared goal is to bring domestic accounting rules closer to international ones. During this time, a number of new accounting standards have been introduced that are more or less in line with International Financial Reporting Standards. At the same time, the frequency of adopting new regulatory documents and making changes to old ones was not very high, which allowed accountants to adapt to changes relatively slowly. Many of them continue to think that everything will continue to develop in much the same way. To systematize information about the business activities of the enterprise, all organizations in Russia maintain accounting records. Individual entrepreneurs are exempt from this obligation. In this article, we will talk about changes in accounting in 2021.
Планирование аудита затрат (на примере коммерческого предприятия)
Authors: Гапон М.Н. , Байжигитова А.З. , Сердалин М.К.
Published: February 2025

Исходя из Международного стандарта, аудит финансовой отчетности – это выражение аудитором мнения, на основании предоставленных ему документов, о финансово-экономической деятельности предприятия. Цель аудита является установление соответствия и достоверности бухгалтерской отчетности организации, а также выполнение требований законодательных и нормативных актов. В статье рассмотрены основные вопросы организации планирования аудита затрат, представлена последовательность проведения аудиторской проверки и предложен общий план и программа аудита затрат на примере сельскохозяйственного предприятия ООО «Родник» Черлакского района Омской области.

Based on the International Standard, the audit of financial statements is the expression of the auditor's opinion, based on the documents provided to him, on the financial and economic activities of the enterprise. The purpose of the audit is to establish the compliance and reliability of the accounting statements of the organization, as well as compliance with the requirements of legislative and regulatory acts. This article discusses the main issues of the organization of cost audit planning, presents the sequence of conducting an audit, and offers a general plan and program for cost audit on the example of LLC "Rodnik" of the Cherlaksky district of the Omsk region.
Разработка общих требований к программам комплексного управления спросом на потребление электроэнергии и природного газа в регионах России
Authors: Дзюба А.П.
Published: February 2025

Статья посвящена разработке общих требований к типовой структуре программ комплексного управления спросом на потребление электроэнергии и природного газа в регионах России. Автором подчеркивается важность реализации мероприятий комплексного управления спросом на энергоресурсы на основе реализации целевых программ, основой которых должны являться региональные программы, учитывающие индивидуальные особенности характеристик потребления энергетических ресурсов на уровне регионов России. В статье разработана типовая структура программы комплексного управления спросом на потребление электроэнергии и природного газа и общие требования к каждому разделу программы. Типовая структура предусматривает как глубокую описательную часть действующего состояния регионального топливно-энергетического комплекса, так и анализ стоимостных показателей связанную с неравномерностью спроса с последующей реализацией комплекса мер по управлению спросом с оценкой рисков и ограничений управления спросом.

The article is devoted to the development of general requirements for the typical structure of programs for integrated demand management for the consumption of electricity and natural gas in the regions of Russia. The author emphasizes the importance of implementing integrated energy demand management measures based on the implementation of targeted programs, the basis of which should be regional programs that take into account the individual characteristics of the characteristics of energy resources consumption at the level of Russian regions. The article developed a typical structure of a program for integrated demand management for electricity and natural gas consumption and general requirements for each section of the program. The typical structure provides for both a deep descriptive part of the current state of the regional fuel and energy complex, and an analysis of cost indicators associated with uneven demand with the subsequent implementation of a set of demand management measures with an assessment of risks and constraints on demand management.
Оценка эффективности государственной поддержки малого и среднего бизнеса в современной России
Authors: Адырхаева Э.А.
Published: February 2025

Рассмотрено влияние малого и среднего бизнеса на экономику России. Выявлены меры поддержки государством. Изучены недостатки в помощи государства. Рассмотрены функции государства при поддержке предпринимательства. Также определены критерии отнесения предприятий к малым. Изучены льготы, которые могут получать предприятия такого вида. Определены критерии эффективности государственной поддержки.

The influence of small and medium-sized businesses on the Russian economy is considered. Measures of state support were identified. The limitations of state support were studied . The functions of the state in supporting entrepreneurship were considered. Criterion for classification of enterprises to small were also defined. The benefits that enterprises of this type can receive were studied. Criteria for the effectiveness of state support were determined.
Пространственный анализ уровня безработицы в муниципальных образованиях кировской области с кризисные и докризисные времена
Authors: Смирнов С.А. , Ларинина Т.И.
Published: February 2025

Статья посвящена пространственной характеристике уровня безработицы по муниципальным образованиям Кировской области. Рассмотрены статистические показатели в динамике на примере 2019 и 2020 годов, отражённые визуально посредством теплокарты, построенной с помощью географической информационной системы. В ходе пространственного анализа и характеристики были выявлены районы Кировской области с наиболее и наименее высокими показателями уровня безработицы в процентном соотношении. Картосхемы наглядно отразили рост числа безработицы и численную разницу в статистических данных до начала кризиса, вызванного новой коронавирусной инфекцией и его последствия.

The article is devoted to the spatial characteristics of the unemployment rate in the municipalities of the Kirov region. Statistical indicators in dynamics are considered based in 2019 and 2020 data, reflected visually by means of a heat map constructed with the using a geographical information system (GIS). In the course of spatial analysis and characteristics, the districts of the Kirov region with the highest and lowest unemployment rates as a percentage were identified. The maps clearly reflected the increase in the number of unemployment and the numerical difference in statistics before the crisis caused by the new infection of Coronavirus and its consequences.
Потребительское и сберегательное поведение россиян в условиях экономического кризиса
Authors: Танделова Д.В.
Published: February 2025

В условиях развитой рыночной экономики величина ежегодных расходов домохозяйств, в среднем, как правило, меньше величины их доходов. Та часть чистого дохода домохозяйств, которая не уходит непосредственно на приобретение товаров и услуг, направляется на формирование сбережений. Cбережения представляют собой результат накопления населением богатства, в частности, в виде денежных средств, а область его применения распространяется как на жизнедеятельность отдельных индивидуумов, так и членов их семей. Экономическая неопределенность и слабая прогнозируемость течения финансового кризиса не позволяют домохозяйствам, объективно находящимся в условиях информационной асимметрии, принимать обоснованные инвестиционные решения. Вместе с тем, домашнее хозяйство, в отличие от других экономических форм, является наиболее адаптивным к внешним условиям экономической среды. Возникает необходимость совершенствования методов и инструментов политики доходов, сбережений населения, позволяющих создать эффективный механизм трансформации сберегательного потенциала населения.

In a developed market economy, the size of the annual expenses of households, on average, is usually less than the value of their income. That part of the net income of households that does not go directly to the purchase of goods and services is directed to the formation of savings. Savings are the result of the accumulation of wealth by the population, in particular, in the form of money, and the scope of its application extends both to the vital activity of individuals and their families. Economic uncertainty and poor predictability of the course of the financial crisis do not allow households that are objectively in conditions of information asymmetry to make informed investment decisions. At the same time, the household, in contrast to other economic forms, is the most adaptable to the external conditions of the economic environment. There is a need to improve the methods and instruments of the income and savings policy of the population, allowing to create an effective mechanism for transforming the savings potential of the population.
Анализ влияния макроэкономических факторов на формирование рыночной цены на нефть марки Brent в 2020 году
Authors: Мосалыгин В.О.
Published: February 2025

Данная статья была посвящена анализу основных событий, произошедших в течение 2020 г., оказавших наиболее существенное влияние на рынок энергоносителей, в частности на мировой рынок поставки нефти. Особое внимание было обращено автором влиянию распространения COVID19 на изменения рыночных цен на нефть. По итогам проведенного анализа были обобщены выводы и прогнозы крупнейших компаний нефтегазового сектора, а также прогнозы аналитиков. Таким образом, было определено, что ключевым фактором, который будет в дальнейшем оказывать влияние на рыночные цены будет являться спрос на нефть и динамика распространения COVID19.

This article was devoted to the analysis of the main events that occurred during 2020, which had the most significant impact on the energy market, in particular on the global oil supply market. Special attention was paid by the author to the impact of the spread of COVID19 on changes in market prices for oil. Based on the results of the analysis, the conclusions and forecasts of the largest companies in the oil and gas sector, as well as the forecasts of analysts, were summarized. Thus, it was determined that the key factor that will further influence market prices will be the demand for oil and the dynamics of the spread of COVID19.
Методы анализа финансового состояния предприятия и организация его информационного обеспечения
Authors: Тарасенко Е.А.
Published: February 2025

В данной статье рассмотрены основные методы оценки финансового состояния предприятия, а также организация его информационного обеспечения. Перечислены основные финансовые показатели, раскрыта их сущность и цели; выявлены основные способы проведения анализа финансовой деятельности предприятия; представлена структура информационной базы процесса управления финансами; перечислены недостатки финансовой отчетности. В написании статьи использовались различные литературные источники, соответствующие данной тематике, а также Федеральный закон «О бухгалтерском учете» от 21.11.1996 г. № 129- ФЗ. Материал, изложенный в статье, поможет сформировать представление о методах анализа финансового состояния и его информационного обеспечения у менеджеров предприятий с целью дальнейшего применения для повышения своих финансовых результатов и, следовательно, эффективности деятельности организаций.

This article describes the main methods of assessing the financial condition of an enterprise, as well as the organization of its information support. Lists key financial figures, and reveals their essence and purpose; identified the main methods of analysis of the financial activities of the enterprise; the structure of information base of financial management process; lists the shortcomings of financial reporting. In writing the article, various literary sources corresponding to this topic were used, as well as the Federal Law "On Accounting" of 21.11.1996, No. 129 - FZ. The material presented in the article will help to form an idea of the methods of analyzing the financial condition and its information support for managers of enterprises with the aim of further application to improve their financial results and, consequently, the efficiency of organizations.
Teaching Students How to Effectively Interact with LLMs at University: Insights on the Longitudinal Development and Plasticity of Locus of Control
Authors: Torrington Jodie , Ballsun-Stanton Brian , Lai Jennifer W.M.
Published: February 2025

Background: As AI disrupts education systems worldwide, there is an urgent need for students to develop AI literacy while maintaining human agency. While locus of control (LOC), defined as the belief that outcomes are contingent on one's own behavior versus external forces, is traditionally viewed as a stable trait, its plasticity in response to AI experiences remains unexplored. Objectives: This study examined how explicit instruction and guided practice with multiple frontier Large Language Models (LLMs) impact students' knowledge, attitudes, self-efficacy, and sense of control over AI-mediated outcomes. Methods: A longitudinal qualitative case study followed 12 undergraduate students through a semester-long experimental AI unit. Data collected through surveys, focus group discussions, and weekly observations were analysed thematically, using LOC theory as an interpretive framework. Results and Conclusions: Students demonstrated a clear progression toward internal AI-LOC, developing critical awareness and agency in their AI interactions. The findings revealed that sustained, scaffolded AI instruction enabled students to view themselves, rather than the technology, as the primary driver of outcomes. This transformation suggests that structured AI literacy education can empower learners to maintain agency in their AI use.
ANALISIS TEORI MAQASHID SYARI'AH JASSER AUDA TERHADAP FENOMENA CHILDFREE
Authors: Miftahur rosyidah Naufal hilmi
Published: February 2025

Childfree represents a lifestyle choice for married couples who decide not to have children. This practice is usually based on several fundamental reasons and considerations, including physical issues related to economic, mental, personal experiences, cultural factors, overpopulation, and others. These reasons should be taken into account in this study. The purpose of this research is to examine the phenomenon of childfree from the perspective of Maqashid Syariah according to Jasser Auda and the views of lecturers at UIN Sunan Ampel Surabaya regarding this phenomenon. This study uses a descriptive qualitative research method through a phenomenological approach. In this research, Maqashid asy-Syariah according to Jasser Auda is applied as an analytical tool in Islamic legal studies, considering all components within the Islamic legal system, namely: Cognitive Nature (basic understanding), wholeness, openness, interrelated hierarchy, multi-dimensionality, and purposefulness (orientation towards the goals of Islamic law). The study concludes that the decision not to have children, or to be childfree, is acceptable for certain reasons such as illness or pregnancy conditions that threaten life, as a solution to overcome difficulties. This decision is taken not solely by personal will but to protect oneself (hifẓ an-nafs) from undesirable situations. The decision to be childfree has both positive and negative impacts. The positive impact is avoiding life-threatening situations when having children poses a danger. However, the negative impact, if more people continuously choose childfree, will affect the human population and reduce the productive age necessary for building civilization in the future
A CASE OF BIPOLAR DISORDER WITH UNIQUE FAMILY TREE
Authors: Singh Shikha , Pandey Ishdutt , Singh Abhishek Pratap
Published: February 2025

Introduction- Bipolar disorder is a common, complex genetic disorder, but the mode of transmission remains to be
discovered. Worldwide prevalence of BD is 0.3-1.2%, In India it is around 0.3% (NMHS-2015-16) . The heritability of
bipolar disorder based on concordance rates for bipolar disorder in twin studies has been estimated to be between 60% and 80% . The risk of BD in
st 1 degree relatives of the patients is increased approximately 10- fold over the normal community. Case Report – We report a case of a 19 yr old
female with a unique family tree with all female members suffering from Bipolar disorder whereas all male members remained unaffected.
Conclusion- Family and twin studies have documented the familiality and heritability of BD but such unique female gender predilection has not
been studied yet.
Determinan Tingkat Pengangguran Terbuka di Provinsi Jawa Tengah: Analisis Regresi Data Panel
Authors: Kurniawan April
Published: February 2025

Penelitian ini bertujuan untuk menganalisis pengaruh Jumlah Penduduk, Inflasi, dan Upah Minimum terhadap Tingkat Pengangguran Terbuka di Provinsi Jawa Tengah periode 2018–2023. Metode yang digunakan adalah analisis regresi data panel dengan menggunakan model Random Effect Model (REM) yang diolah menggunakan program Eviews 13. Data yang digunakan merupakan data sekunder yang diperoleh dari Badan Pusat Statistik (BPS) Jawa Tengah. Hasil penelitian menunjukkan bahwa secara simultan, variabel Jumlah Penduduk, Inflasi, dan Upah Minimum memiliki pengaruh signifikan terhadap Tingkat Pengangguran Terbuka di Provinsi Jawa Tengah. Variabel Upah Minimum memiliki pengaruh positif dan signifikan terhadap Tingkat Pengangguran Terbuka secara parsial. Sebaliknya, variabel Jumlah Penduduk dan Inflasi tidak memiliki pengaruh yang signifikan. Pemerintah perlu mempertimbangkan berbagai faktor dalam kebijakan ekonomi untuk mengendalikan tingkat pengangguran secara efektif dan berkelanjutan.
Pengkajian Studi Pustaka Cacing ANC (Eudrilus eugeniae) Sebagai Alternatif Pakan Kakap Putih (Lates calcarifer)
Authors: Husein Khoirul , Yuliyanto Frendy
Published: February 2025

Budidaya kakap putih di Indonesia menghadirkan sejumlah tantangan meskipun potensinya menjanjikan. Salah satu tantangan pada budidaya kakap putih yaitu biaya pakan dan keterbatasan pakan yang berkelanjutan. Penelitian ini bertujuan menguji kesesuaian cacing ANC sebagai sumber pakan alternatif pada budidaya kakap putih. Metode yang digunakan pada penelitian ini yaitu metode studi pustaka dengan pendekatan kuantitatif melalui studi kunjungan marinekultur di Telong-elong, Lombok Timur. Studi pustaka dilakukan dengan meninjau kandungan nutrisi cacing African Night Crawler (ANC) pada referensi penelitian sebelumnya, serta mengevaluasi kebutuhan nutrisi pada ikan kakap putih. Hasil pengkajian dari studi pustaka, Cacing ANC memiliki kandungan nutrisi pada protein 50-60%, lemak 7-10 %, dan karbohidrat 10-15%. Cacing ANC sangat populer dalam vermikompos karena kemampuannya yang luar biasa dalam memecah bahan organik menjadi kompos yang kaya akan nutrisi, dan sangat bermanfaat untuk meningkatkan kesuburan tanah. Cacing ANC juga salah satu cacing yang unggul untuk dibudidaya karena pertumbuhannya cepat, produktivitas tinggi (10-15 kg/m2), serta biaya produksinya rendah (Rp.6.600/kg). Didapatkan kesimpulan bahwa cacing African Night Crawler sesuai dalam pemenuhan kebutuhan nutrisi pakan ikan kakap putih.