bluuebunny/crossref_metadata_2025 huggingface dataset:
CONCEPTUALISATION OF THE PSYCHOLOGY OF READING AND WRITING WITH IMPLICATIONS FOR TEACHING
Authors:   Odjel za nastavničke studije u Gospiću Sveučilišta u Zadru, NIKČEVIĆ-MILKOVIĆ Anela , BRALA-MUDROVČIĆ Jasminka
Published: December 2024

This paper conceptualises literacy as a general or generative ability affecting the overall academic achievement and being a prerequisite for life-long learning. With a view to affirm the above view, a review is made of the results of the scientific-research work of the authors of the paper. For effective reading and writing, it is essential to adaptively use the reading and writing strategies that are listed and evaluated in the paper. In order to initiate cognitive and metacognitive reading and writing processes (as key processes), motivation for their use is needed. The main goal of reading and writing is to create competent, strategic readers and authors, and the ultimate goal is to create passionate readers and writers. Unfortunately, students have problems with writing in many countries. According to international evaluations (PISA, PIRLS), reading of Croatian students is good on a literal and interpretative level; however, it is insufficiently developed at higher levels of creative and critical reading. For this reason, recommendations are given for interventions in schools and in courses, which have been verified through research, with the primary goal of enhancing reading and writing progress.
DIALOGUE AND DIALOGISM IN DIEGETIC DRAMA
Authors:   University of Szeged, Sameti Mozhdeh
Published: December 2024

Diegetic drama is between a purely narrative text and a purely dialogical text. Diegesis (narrative) is a concept taken from Plato’s theories, usually opposed to mimesis (imitation). This type of drama became an established genre in the modern era in opposition to the classical Aristotelian drama. Brecht’s “epic theatre” is one of the well-known types of diegetic theatre and drama, whose purpose was to combat the audience’s passivity and invite them to activate their thinking. After Brecht, other dramatists, such as Beckett, created diegetic dramas combining third-person, abstract narratives (diegesis) alongside first-person imitative dialogues (mimesis), with dialectical and philosophical approaches. According to Bakhtin’s theory, among the three genres of lyric poetry, drama, and novel, the novel provides the possibility of establishing polyphony and dialogism by combining first-person narration with the third-person. It seems that this possibility exists in diegetic drama more than novels because in diegetic dramas the interaction of voices can be more intense, therefore dialectical potential increases. Even Brecht changed the title of his “epic theatre” to “dialectical theatre” after a while. This paper seeks to discuss the potential of dialogism in diegetic drama by relying on Bakhtin’s opinions and the characteristics of diegetic drama.
THE FUNCTION OF MUSIC IN ANTHONY BURGESS’S A CLOCKWORK ORANGE
Authors:   Akaki Tsereteli State University: Kutaisi, GE, Amiranashvili Tamta
Published: December 2024

English writer and composer Anthony Burgess, world-famous for his dystopian novel A Clockwork Orange (1962), skillfully incorporates music in his several artistic works, such as The Earthly Powers (1980), The Piano Players (1986), Mozart and Wolf Gang (1991). Due to the author’s frequent reference to Beethoven’s Ninth Symphony in A Clockwork Orange, its use in the novel cannot be accidental. This article aims to explore the multifaceted role of music in A Clockwork Orange, analyze its influence on character development, narrative structure, and thematic resonance. The fact that Alex, the brutal criminal, can perceive classical music gives the novel an unexpected twist. The desire for violence especially awakens in Alex when he listens to Beethoven’s Ninth Symphony. In the most difficult moments of his life, he finds strength in music. It can’t be a coincidence that Alex’s taste of music changes when he grows out of criminal acts. Writing the novel, Burgess was also guided by the structure of Beethoven’s Ninth Symphony. Unlike the novel, the Ninth Symphony consists of four movements. The fourth movement of the symphony is thematically and musically distinct from the other three and it is often referred to as a “symphony within a symphony.” Although A Clockwork Orange consists of three parts, its final chapter is completely different in content from the rest of the book. At the same time, like Beethoven’s Ninth Symphony, in which the first and third movements are similar in sound, Burgess’s book shows some parallelism between the first and third movements, while the second movement, again like the symphony, is different in its subject matter. The insertion of classical music within the novel’s ultraviolent themes also prompts an exploration of the relationship between art and morality. Burgess raises questions about the transformative power of art, and its potential to influence human behavior.
Analysis of Challenges and Opportunities for Journalists in the Era of Artificial Intelligence Use on News Credibility
Authors: Ningish Widia
Published: December 2024

The rapid development of artificial intelligence (AI) technology has significantly influenced various sectors, including journalism. AI presents opportunities such as automating routine tasks, analyzing complex data, personalizing content, and increasing efficiency in news production. However, it also introduces challenges, particularly concerning news credibility, such as algorithm bias, accuracy issues, loss of human touch, and diminished public trust in automated news. In Indonesia, the adoption of AI in journalism is still in its infancy, with limited regulatory frameworks and insufficient awareness of its implications. This research aims to identify the challenges and opportunities faced by journalists in the AI era and examine the impact of AI on news credibility. Employing an exploratory qualitative method, the research incorporates in-depth interviews, observations, and documentation studies conducted within Indonesian media organizations. The findings reveal that collaboration between AI and journalists can enhance efficiency while maintaining journalistic integrity. However, the research underscores the necessity for adaptive regulations and improved technological literacy among journalists to ensure ethical and productive AI utilization. This research contributes to understanding the interplay between technology and journalistic values, offering valuable insights for media organizations and policymakers to navigate the AI-driven future of journalism.
Badem Üretiminde Verimlilik ve Sürdürülebilirlik: Projeksiyon Temelli Bir Yaklaşım
Authors: Say Ahmet
Published: December 2024

Türkiye, badem üretiminde stratejik bir konuma sahip olup, coğrafi konumu ve iklim çeşitliliği sayesinde geniş bir üretim potansiyeline sahiptir. Bu çalışmada, 2014-2023 yıllarına ait badem üretim verileri analiz edilmiş ve 2024-2033 dönemi için projeksiyon değerleri hesaplanmıştır. Bulgular, üretim alanlarının ve üretim miktarlarının genel olarak artış eğiliminde olduğunu göstermektedir. 2033 yılına kadar badem üretim alanlarının 194,75 bin hektara, üretim miktarlarının ise 471,45 bin tona ulaşacağı öngörülmektedir. Ancak, üretimdeki dalgalanmalar, çevresel koşullar, ekonomik faktörler ve tarımsal girdilerin maliyeti gibi unsurlara bağlı olarak devam etmektedir. Bu bağlamda, modern tarım tekniklerinin yaygınlaştırılması, iklim değişikliğine adaptasyon ve su yönetiminin iyileştirilmesi gibi stratejiler, sürdürülebilir bir badem üretimi için önem taşımaktadır. Türkiye’nin artan üretim potansiyelini verimli bir şekilde kullanması, küresel pazarda rekabet gücünü artırabilecektir.
The Effect of Live Weight and Body Condition Scores of Akkaraman and Lalahan Sheep During Mating and Lambing Periods on Lamb Birth Weights
Authors: Fırdolaş Sinem , Erat Serkan
Published: December 2024

This study examines the effects of body weight and body condition scores (BCS) during mating and lambing periods of Akkaraman and Lalahan (KıvırcıkxAkkaraman G1) sheep breeds on birth weights of the lambs. The study was conducted with a total of 100 lambs born in February-March 2021, comprising 29 Akkaraman and 71 Lalahan lambs. The average live weights during the mating season were 59.17±1.20 kg and 54.07±0.77 kg; the average postpartum live weights were 61.58±1.43 kg and 59.05±0.92 kg (P>0.05); and the average BCS were 2.69±0.08 and 2.82±0.05 (P>0.05) in Akkaraman and Lalahan genotype (P<0.01), respectively. The birth weights of lambs were 4.95±0.14 kg and 4.75±0.09 kg in Akkaraman and Lalahan genotype (P>0.05), 4.92±0.07 kg and 4.25±0.18 kg in single and twin lambs (P<0.001), 4.89±0.11 kg and 4.74±0.10 kg in male and female lambs (P>0.05), respectively. Analysis using the CART algorithm revealed that the birth weight of lambs from ewes with a BCS of 2.5 or below and those with a BCS of 3 or above was 4.72 kg and 4.88 kg (P<0.05), respectively. The results indicate that Akkaraman lambs have slightly higher birth weights, and lamb birth type and ewe BCS have more pronounced effects on lamb birth weight
Integration of artificial intelligence techniques and intrusion detection systems in anomaly detection for data networks
Authors: Marron David Gonzalez , Martinez Saul Isui Lugo , Valadez Luis Alejandro Santana , Ceron Arturo Gonzalez
Published: December 2024

This research investigates the integration of artificial intelligence (AI) and intrusion detection system (IDS) for anomaly detection in data networks, the study aims to evaluate the effectiveness of AI techniques in identifying malicious activities within network traffic. A proprietary dataset is developed instead of other existing ones to have a varied set of threats and mainly due to the architecture used to realize the analysis. The integration of AI with IDS represents a significant advancement in the field of cybersecurity, particularly in the context of increasing cyber threats identification. Through a comprehensive analysis involving the use of open-source software tools and various data mining models, this study demonstrates that AI-enhanced IDS systems can significantly improve the detection of network anomalies, thereby enhancing overall network security. The results highlight the critical need for continuous updates and the adaptation of new AI models to address the evolving cyber threats that frequently occur.
Sustainable Economic Perspective: A Commitment to Agriculture in Latin American Countries
Authors:   Full Professor, Antonio Ricaurte College, Florence, Colombia, Yeny Calderón P, , Eva Patricia Tapiero R, ,   Full Professor, Sacred Hearts College, Florencia, Colombia
Published: December 2024

This document aims to find a space for reflection and analysis from a sustainable economic perspective, thus, the challenges that are part of agriculture in Latin American countries impact economic sectors and promote the creation of marketing strategies. This includes a vision of the challenges and opportunities that sustainable agriculture has in a commitment to the creation of green jobs and the strengthening of communities. The research method considered involves the preliminary and critical review of the literature, favoring the reflective analysis of its relationship with key aspects such as sustainable agriculture and economic development in the populations of Latin America, providing a place of tension and meeting for discussion, about the sustainable agriculture alternatives, that nations actually use to improve a notable increase in economic indices and expand market options in Latin American countries.
Türkiye'de Yükseköğretime Erişim: Destekleyici Hazırlık Kursları ve Paydaşlar Perspektifleri
Authors: Çengel Schovılle Meltem , Gundogdu Kerim , Elitok Kesici Ayşe , Girgin Ahmet
Published: December 2024

Bu araştırmanın amacı, ulusal sınavlara hazırlık sürecinde destekleyici hazırlık kurslarını farklı paydaşların perspektifinden değerlendirmektir. Araştırma ilişkisel tarama deseninde betimsel bir çalışmadır. Çalışmanın katılımcıları tabakalı küme örnekleme yöntemiyle belirlenen, 12. Sınıf lise öğrencileri, üniversite birinci sınıf öğrencileri ve lise öğretmenleridir. Veri toplama araçları olarak; kişisel bilgi formu, ölçek ve yarı yapılandırılmış görüşme formu kullanılmıştır. Nicel verilerin analizinde betimsel istatistikler, nitel verilerin analizinde ise içerik analizi ve betimsel analizden faydalanılmıştır. Araştırmanın bulgularında, lise son sınıf öğrencileri, lisans öğrencileri ve öğretmenlerin, üniversite sınavına çalışma süresi ve kurslara harcanması gereken paraya ilişken benzer fikirlere sahip oldukları, sınava hazırlanma sürecinde; üç grubunda bireysel çalışmanın en yararlı yol olduğunu ifade ettikleri, alınan eğitimin niteliğin bakımından öğretmenlerin lise ve lisans öğrencilerine kıyasla daha olumlu algıya sahip oldukları belirlenmiştir. Ayrıca üniversite sınavının sonucuna yönelik beklentide, öğretmenlerin ve lise öğrencilerinin daha olumlu düşünceye sahip oldukları görülmüştür. Üç katılımcı grubunun da sınavın kendileri üzerinde duygusal açıdan olumsuz etkiler yarattığını bildirdikleri ve hem öğrencilerin hem de öğretmenlerin görüşüne göre bu sınavın geleceği belirleyen önemli bir aşama olduğu sonucuna ulaşılmıştır.
Методика распределения непроизводственных расходов
Authors: Текеев М.-А.Э. , Уртенов А.Б. , Текеева Х.Э.
Published: December 2024

На протяжении всей истории развития рыночных отношений одним из факторов, влияющих на эффективность коммерческой деятельности, остается величина затрат и определяемая ею себестоимость выпускаемой продукции, выполняемых работ, оказываемых услуг. В связи с этим в каждую историческую эпоху, в любых экономических условиях существовала потребность в информации о затратах со стороны различных пользователей. Современный этап развития экономики характеризуется усилением международной, глобальной конкуренции, ускорением экономических процессов, усложнением структур управления компаний вследствие расширения масштабов их деятельности и т.п.

Throughout the history of the development of market relations, one of the factors affecting the efficiency of commercial activity remains the value of costs and the cost of production, work performed, and services provided determined by it. In this regard, in every historical era, in any economic conditions, there was a constant need for information on costs from various users. The current stage of economic development is characterized by the intensification of international and global competition, the acceleration of economic processes, the complication of the management structures of companies due to the expansion of their activities, etc.
Анализ показателей деятельности компаний в Краснодарском крае с помощью комплекса статистических методов
Authors: Гоник Г.Г. , Аблезова Е.А. , Огибенина А.А.
Published: December 2024

Статья посвящена анализу деятельности крупных компаний, функционирующих в Краснодарском крае, с использованием комплекса статистических методов. Собраны и обработаны данные о различных аспектах деятельности компаний, включая географическое распределение, отраслевую принадлежность, численность работников, финансовые результаты. Применение статистических методов позволило глубже понять взаимосвязи между различными факторами и оценить их влияние на эффективность бизнеса. Результаты исследования продемонстрировали наличие значительных различий в показателях компаний в зависимости от их размера и отрасли, а также выявили ключевые тенденции, способствующие успешному развитию бизнеса в Краснодарском крае.

The article is devoted to the analysis of the activities of large companies operating in the Krasnodar Territory, using a set of statistical methods. During the study, data on various aspects of the companies’ activities were collected and processed, including geographic distribution, industry affiliation, number of employees, and financial results. The use of statistical methods allowed for a deeper understanding of the relationships between various factors and an assessment of their impact on business efficiency. The results of the study demonstrated the presence of significant differences in the performance of companies depending on their size and industry, and also identified key trends and patterns that contribute to the successful development of business in the Krasnodar Territory.
Роль искусственного интеллекта при принятии управленческих решений в процессе производства: риски и их решения
Authors: Соколов А.П. , Максимов М.И. , Батсайхан И. , Полтарыхин А.Л. , Фатьянова И.Р.
Published: December 2024

В статье рассматривается вопрос о роли искусственного интеллекта при принятии управленческих решений. Данная тема своевременна и актуальна. Использование автоматизированных систем управления не исключает угрозы возникновения риска при принятии неправильных управленческих решений. Определены ключевые понятия, классифицированы основные производственные риски и пути их решения. Полученные данные позволят в дальнейшем сформировать банк данных решений, который позволит искусственному интеллекту принимать оптимальное решение с минимальными рисками для организации. Статья будет полезна менеджерам крупных организаций и ученым-исследователям.

The article discusses the role of artificial intelligence in making managerial decisions. This topic is timely and relevant. The use of automated management systems does not exclude the threat of risk when making incorrect management decisions. The key concepts are defined, the main production risks and ways to solve them are classified. The data obtained will allow us to further form a database of solutions that will allow artificial intelligence to make the best decision with minimal risks to the organization. The article will be useful for managers of large organizations and research scientists.
Экономическое развитие организаций регионов в условиях санкционного давления на Россию
Authors: Болотнова Е.А. , Альшеновская А.А. , Бойко Н.А.
Published: December 2024

В статье анализируются проблемы экономического развития организаций российских регионов в условиях беспрецедентного усиления санкционного давления на Россию в 2022-2024 гг. На основе систематизации статистических данных и аналитических материалов выявлены проблемы, с которыми столкнулись региональные предприятия в новых реалиях: разрыв устоявшихся логистических и кооперационных цепочек, острый дефицит критически важных комплектующих и оборудования, резкое сокращение инвестиционных ресурсов и оборотных средств, падение платежеспособного спроса и объемов производства. Обоснованы приоритетные направления структурной адаптации промышленности регионов к новым вызовам.

The article analyzes the problems of economic development of organizations in Russian regions in the context of an unprecedented increase in sanctions pressure on Russia in 2022-2024. Based on the systematization of statistical data and analytical materials, the key challenges faced by regional enterprises in the new realities have been identified: the rupture of established logistics and cooperation chains, an acute shortage of critical components and equipment, a sharp reduction in investment resources and working capital, a drop in effective demand and production volumes. The priority directions of the structural adaptation of the industry of the regions to new challenges are substantiated.
Предпосылки возникновения информационной революции
Authors: Текеева Х.Э. , Динаев А.А.
Published: December 2024

В статье рассмотрены этапы развития цифровой экономики. Выделено, что изначально развивались ИКТ и интернет, технические средства, затем сетевое сообщество. Сделан акцент на том, что благодаря техническим средствам появилась возможность сетевого общения, а значит, появилось новое поле для ведения бизнеса, которое отличается легкостью и скоростью доступа к непосредственному потребителю.

The article examines the stages of development of the digital economy, in which it was highlighted that ICT and the Internet, technical means were initially developed. Then they highlight the development of the network community, emphasize that thanks to technical means, the possibility of network communication has appeared, which means that a new field for doing business has appeared, which is distinguished by the ease and speed of access to the direct consumer.
Методика использования корпусной лингвистики в преподавании иностранных языков
Authors: Гюльмагомедов Г.А. , Саидова Я.М. , Адамова С.М.
Published: December 2024

В статье рассматривается методика преподавания иностранного языка, заключающаяся в использовании при изучении иностранных языков потенциала языкового корпуса. Представлен анализ компетенций корпусной лингвистики как с позиции изучаемого языка, так и с точки зрения языка, на основе которого проходит обучение.

The article considers the methodology of teaching a foreign language, which consists in using the potential of the language corpus in the study of foreign languages. The article presents an analysis of the competencies of corpus linguistics, both from the perspective of the language being studied and from the point of view of the language on the basis of which the training takes place.
Теория и методология управления проектами
Authors: Коркин С.А.
Published: December 2024

В статье рассматриваются современные методологии управления проектами – классическая модель Waterfall и гибкий подход Agile. Отмечается, что Agile становится все более актуальным, обеспечивая высокую адаптивность и оперативное реагирование на изменения. Представлен сравнительный анализ двух торговых сетей – «ВкусВилл» и «Жизнь Март», где «ВкусВилл» демонстрирует более высокую эффективность в запуске новых магазинов и управлении ассортиментом. Анализ управления ассортиментом и маркетинговых кампаний подтверждает преимущества «ВкусВилл» в адаптации к потребительским предпочтениям. Рекомендуется внедрение Agile и Scrum в «Жизнь Март» для повышения эффективности процессов. Подчеркивается, что успешное управление проектами является ключевым фактором конкурентоспособности в ритейле. Статья предлагает конкретные рекомендации для улучшения проектного управления в обеих компаниях, что может способствовать повышению их общей результативности.

The article discusses modern project management methodologies – the classic Waterfall model and the flexible Agile approach. It is noted that Agile is becoming more and more relevant, providing high adaptability and prompt response to changes. A comparative analysis of two retail chains is presented – Vkusville and Zhizn Mart, where Vkusville demonstrates higher efficiency in launching new stores and assortment management. The analysis of assortment management and marketing campaigns confirms the advantages of Vkusville in adapting to consumer preferences. It is recommended to implement Agile and Scrum in the “Life of March” to increase the efficiency of processes. It is emphasized that successful project management is a key factor of competitiveness in retail. The article offers specific recommendations for improving project management in both companies, which can contribute to improving their overall performance.
Усвоение микроэлементов в зависимости от уровня насыщенности организма животного минеральными веществами
Authors: Текеев М.-А.Э. , Текеева А.М. , Текеева С.М. , Теков У.Р.
Published: December 2024

В статье анализируется усвоение микроэлементов в зависимости от уровня насыщенности организма животного минеральными веществами. Разработаны различные программы роста и откорма животных, в которых учитываются их потенциальные возможности в повышении мясной продуктивности, уровень и тип кормления, способ содержания.

The article analyzes the assimilation of trace elements depending on the level of saturation of the animal’s body with minerals. Various programs for the growth and fattening of animals have been developed, which take into account their potential to increase meat productivity, the level and type of feeding, and the method of maintenance.
Оценка доступности жилья в Российской Федерации
Authors: Шубный В.С.
Published: December 2024

Статья посвящена анализу одной из ключевых задач законодательного, политического, демографического и социально-экономического развития России и ее регионов – обеспечению граждан жильем. Проанализирована динамика показателей доступности жилья в различных регионах. Полученные результаты могут быть использованы при разработке и корректировке государственной жилищной политики, совершенствовании законодательства в сфере жилищного строительства и ипотечного кредитования, а также при формировании региональных программ по повышению доступности жилья. Исследование показывает, что, несмотря на предпринимаемые меры, проблема доступности жилья в России остается актуальной и требует комплексного подхода к ее решению. Выявлена необходимость учета региональной специфики при разработке мер по повышению доступности жилья, совершенствования механизмов ипотечного кредитования и развития рынка арендного жилья. Подчеркивается важность дальнейшего совершенствования нормативно-правовой базы и государственных программ в жилищной сфере для обеспечения более эффективного решения жилищного вопроса в России.

The article is devoted to the analysis of one of the key tasks of the legislative, political, demographic and socio-economic development of Russia and its regions – providing citizens with housing. The dynamics of changes in housing affordability indicators in various regions of the country is analyzed. The results obtained can be used in the development and adjustment of public housing policy, improvement of legislation in the field of housing construction and mortgage lending, as well as in the formation of regional programs to increase housing affordability. The study shows that, despite the measures taken, the problem of housing affordability in Russia remains relevant and requires a comprehensive approach to its solution. The need to take into account regional specifics in the development of measures to increase housing affordability, improve mortgage lending mechanisms and develop the rental housing market has been identified. The importance of further improving the regulatory framework and government programs in the housing sector is emphasized in order to ensure a more effective solution to the housing issue in Russia.
Проблемы регламентации и применения стати 210.1 Уголовного кодекса Российской Федерации (занятие высшего положения в преступной иерархии)
Authors: Горбунов Л.В.
Published: December 2024

В статье освещены некоторые проблемы регламентации и применения состава преступления, предусмотренного статьей 210.1 Уголовного кодекса Российской Федерации. Особое внимание уделено толкованию понятия лица, занимающего высшее положение в преступной иерархии.

The article highlights some problems of regulation and application of the elements of the crime provided for in Article 210.1 of the Criminal Code of the Russian Federation. Particular attention is paid to the interpretation of the concept of a person occupying a higher position in the criminal hierarchy.
Развитие логистических отношений России и Китая
Authors: Лю Ч.
Published: December 2024

В статье рассматриваются состояние сотрудничества России и Китая в области логистики, а также возможные перспективы его развития. Обсуждаются достижения двух стран в области инфраструктурного развития, упрощения таможенных процедур и информатизации логистики. Исследование показывает, что две страны демонстрируют сильную взаимодополняемость в области логистического сотрудничества вопреки геополитическим проблемам, вызванным санкциями западных государств. Приводятся рекомендации для развития взаимоотношений России и Китая. Отмечается, что логистическое сотрудничество продолжает укрепляться, несмотря на изменения в международной политике.

The article examines the state of cooperation between Russia and China in the field of logistics, as well as possible prospects for its development. The achievements of the two countries in the field of infrastructure development, simplification of customs procedures and informatization of logistics are discussed. The study shows that the two countries demonstrate strong complementarity in the field of logistics cooperation, despite the geopolitical problems caused by the sanctions of Western states. Recommendations for the development of relations between Russia and China are given. It is noted that logistics cooperation continues to strengthen, despite changes in international policy.
Управленческий учет затрат и калькулирования маслосемян подсолнечника в организациях агропромышленного комплекса
Authors: Кузина А.Ф. , Вакуленко Е.В. , Трофименко К.С.
Published: December 2024

В статье рассматриваются проблемы развития финансового и управленческого учета затрат и калькулирования маслосемян подсолнечника. Подчеркивается важность разграничения категорий «издержки», «затраты», «расходы» и «себестоимость». Анализируется структура себестоимости одного центнера маслосемян подсолнечника в аграрном формировании. Изучаются важные факторы, влияющие на себестоимость, такие как урожайность, затраты на производство и рыночные условия. Анализируются существующие методы учета и калькулирования, применяемые в аграрном секторе, и предлагается оптимизация процессов, направленных на снижение себестоимости продукции на основе инструментария управленческого учета.

The article discusses the problems of the development of financial and managerial cost accounting and calculation of sunflower oil seeds. The importance of distinguishing the categories of “costs”, “costs”, “expenses” and “cost” is emphasized. The structure of the cost of one hundredweight of sunflower oil seeds in the agricultural formation is analyzed. Important factors affecting cost, such as yield, production costs and market conditions, are being studied. The existing accounting and calculation methods used in the agricultural sector are analyzed, and optimization of processes aimed at reducing the cost of production based on management accounting tools is proposed.
Учет расчетных операции
Authors: Текеева Х.Э. , Уртенов А.Б.
Published: December 2024

В статье анализируется учет расчетных операций. Отмечается, что бухгалтерский учет расчетных операций должен быть организован правильно, что способствует выполнению обязательств перед контрагентами, сокращению дебиторской и кредиторской задолженности, ускорению оборота средств, следовательно, и улучшению финансового состояния предприятия.

Accounting of settlement transactions should be organized correctly – this helps to fulfill obligations to counterparties, reduce receivables and payables, accelerate the turnover of funds, therefore, and improve the financial condition of the enterprise.
Роль публичных финансов в обеспечении экономического роста
Authors: Хоменко Я.В.
Published: December 2024

В статье описана динамическая система, показывающая, как взаимодействуют государственный долг, первичный баланс, рост ВВП и государственная политика в долгосрочной перспективе, что позволяет моделировать развитие ситуации и прогнозировать, как изменения в этих переменных повлияют на уровень государственного долга. Обосновано, что на коэффициент первичного баланса влияют налоговая ставка и темпы роста государственных расходов на социальную поддержку, что позволяет использовать фискальную политику (налоги и расходы) для достижения целей обеспечения экономического роста по первичному балансу, учитывая при этом состояние государственного долга. Проведена оценка объема государственного долга Российской Федерации в 2012-2024 гг. Определены приоритетные задачи обеспечения устойчивости публичных финансов для дальнейшего экономического роста.

A dynamic system showing how public debt, primary balance, GDP growth and public policy interact in the long run is described, which allows us to model the development of the situation and forecast how changes in these variables will affect the level of public debt. It is substantiated that the primary balance coefficient is influenced by the tax rate and the growth rate of public expenditures on social support, which demonstrates the feasibility of employing fiscal policy instruments – taxation and government expenditure – to attain economic growth objectives consistent with the primary balance, while acknowledging the prevailing level of public debt. An assessment of the Russian Federation’s public debt trajectory from 2012 to 2024 is presented. Furthermore, the research identifies priority actions necessary to secure the long-term sustainability of public finances and thereby facilitate continued economic expansion.
Нематериальные активы: сущность, виды и отчетность
Authors: Лайпанова З.М. , Байрамкулова М.А.
Published: December 2024

В современном мире, где информация и знания становятся основными двигателями экономического роста, нематериальные активы занимают все более важное место в финансовой отчетности и управлении организациями. Нематериальные активы представляют собой ресурсы, не имеющие физической формы, но обладающие значительной ценностью и способные приносить экономическую выгоду в будущем. К ним относятся такие элементы, как патенты, товарные знаки, авторские права, лицензии, деловая репутация и др. В условиях глобализации и цифровизации экономики осознание значимости нематериальных активов становится ключевым фактором для успешного функционирования бизнеса.

In today’s world, where information and knowledge are becoming the main engines of economic growth, intangible assets are taking an increasingly important place in financial reporting and management of organizations. Intangible assets are resources that do not have a physical form, but have significant value and can bring economic benefits in the future. These include elements such as patents, trademarks, copyrights, licenses, business reputation, and many others. In the context of globalization and digitalization of the economy, awareness of the importance of intangible assets is becoming a key factor for the successful functioning of a business.
Результат эффективного использования питательных веществ
Authors: Текеев М.-А.Э. , Текеева А.М. , Текеева С.М. , Теков У.Р.
Published: December 2024

В статье анализируется эффективность использования питательных веществ в животноводстве. На основе учения о закономерностях развития животного в настоящее время разработаны различные программы роста и откорма животных, в которых учитываются их потенциальные возможности в повышении мясной продуктивности, уровень и тип кормления, способ содержания.

The article analyzes the effectiveness of the use of nutrients in animal husbandry. Based on the doctrine of the laws of animal development, various programs for the growth and fattening of animals have been developed, which take into account their potential to increase meat productivity, the level and type of feeding, and the method of maintenance.
Практические особенности реализации права на достаточное жилище в городах современного типа
Authors: Егорова Ж.А.
Published: December 2024

Анализ реализации права на достаточное жилище и вызовов для лиц без постоянного места жительства позволяет понять особенности проблемы реализации права на достаточное жилище на территории Российской Федерации. Анализируются такие социально-экономические факторы, как увольнение и недостаток доступного жилья, которые существенно усугубляют ситуацию, приводя к росту числа бездомных и увеличению их уязвимости. Новизна исследования состоит в анализе барьеров, с которыми сталкиваются бездомные при попытках получить социальную помощь, в частности, когда речь идет о сложных критериях для доступа к государственным социальным центрам. Приводятся примеры успешных инициатив. Автор приходит к выводу о необходимости пересмотра существующих процедур социальной помощи, упрощения доступа к услугам и создания эффективных программ поддержки бездомных, а также важности совместной работы государственных и некоммерческих организаций для решения данной проблемы. Акцентируется внимание на важности устранения стигматизации и обеспечения доступа к медицинским и социальным услугам как необходимых шагов к социальной справедливости и улучшению качества жизни всех граждан.

An analysis of the realization of the right to adequate housing and social challenges for persons without permanent residence presented in the article gives an opportunity to understand the specifics of this problem in the Russian Federation. The author pays attention to such socio-economic factors as dismissal, lack of affordable housing; these problems drastically aggravate the situation by leading to an increase in the number of homeless people, making their condition even more vulnerable. The novelty of the study lies in the analysis of the barriers, which homeless people have to face on a daily basis, especially once trying to receive social assistance and when it comes to very complex criteria for access to state social centers. The current paper also provides examples of successful initiatives. The author concludes the paper by stating that it is necessary to review existing social assistance procedures. It is also crucial to simplify access to these services and create effective programs to support the homeless, as well as the importance of joint work of government and non-profit organizations who can solve the problem. The author of the paper focuses on the importance of eliminating stigma, ensuring access to medical, social services as a necessary step towards social justice as well as improving the quality of life of all citizens.
Многообразие подходов к обучению английскому языку: традиционные и современные методы
Authors: Убайдулаева Ш.А. , Мишаева М.В.
Published: December 2024

Статья рассматривает многообразие подходов к изучению английского языка как важнейшее средство международного общения. Анализируются классические и современные методы обучения, включая погружение в языковую среду, использование цифровых технологий и интерактивные формы занятий. Особое внимание уделяется адаптации методов к индивидуальным особенностям учащихся и возрастным группам. Отмечается важность профессиональной подготовки учителя и выбора наиболее эффективной методики для конкретной цели обучения. Показано, как игровые, соревновательные и творческие подходы способствуют развитию языковых навыков у детей и взрослых. Указывается на роль мотивации, внутреннего стимула и целенаправленного освоения языковой практики. Подчеркивается, что интеграция различных методов повышает качество освоения языка и развивает коммуникативные способности.

The article examines the variety of approaches to learning English as the most important means of international communication. Classical and modern teaching methods are analyzed, including immersion in a language environment, the use of digital technologies and interactive forms of classes. Special attention is paid to the adaptation of methods to the individual characteristics of students and age groups. The importance of professional teacher training and the choice of the most effective methodology for a specific learning purpose is noted. It is shown how game, competitive and creative approaches contribute to the development of language skills in children and adults. The role of motivation, internal incentive and purposeful development of language practice is indicated. It is emphasized that the integration of various methods improves the quality of language acquisition and develops communication skills.
Aspek Mitologi dalam Novel Gadis Kretek Ditinjau dari Teori Strukturalisme Lèvi-Strauss
Authors: Mashuri Alfiyyah sausan , - Suryo Ediyono
Published: December 2024

This study aims to analyze the mythological (mytheme) aspects of Javanese culture contained in the novel "Gadis Kretek" by Ratih Kumala. The myths are studied using the Lèvi-Strauss structuralism approach. This study uses a descriptive qualitative method. The analysis method used is structuralism. The study results indicate several Javanese mythologies raised in the novel, namely mend ari-ari, fortune-telling by a clever person and meditation on Mount Kawi. These myths have different meanings and functions in the story. This study also shows that Javanese mythology in the novel "Gadis Kretek" not only complements the story but also has a deep meaning about Javanese cultural values. These myths provide an overview of how Javanese people view the world and interpret various life events. This study also discusses the relationship between episodes and characters in the novel "Gadis Kretek". Each part of the episode and the characters in this novel are interrelated to create a structure.
THE ROLE OF THE INDUSTRIES IN THE ECONOMIC GROWTH OF AFGHANISTAN
Authors: Saqib Naqibullah , Nasih Ihsanullah , Safi Shamsul Islam
Published: December 2024

Afghanistan consumes some of these resources in its own country and meets its internal needs, and some others have been exported to other countries, for example: carpets, which are one of the main exports of Afghanistan. It contains 10% of the country's total exports, but after the Second World War, it was exported to European markets by Afghan traders.
The main markets for the sale of Afghan carpets are the Arab countries, England, the United States of America, Federal Germany, the former Soviet Union and the countries of India. Afghanistan bought 8,122,000 cubic meters of carpets and rugs for 93 million dollars in 1980.
Federal Germany in the amount of 40 million dollars, Saudi Arabia in the amount of 17 million dollars, England in the amount of 10 million dollars, and the former Soviet Union and Switzerland in the amount of 8 million dollars are exported from Afghanistan. In total, 90% of carpets are exported have been exported abroad, but in recent years their value has decreased in the international markets, that is, in 1981, the value of 603 thousand square meters of carpets decreased to 26000000 million dollars, but in 1364, the value of 2000 square meters of carpets decreased. Its value has decreased to 25000000 million dollars.
ENTREPRENEURIAL EXPERIENCES of STUDENTS in an HEI in NORTHERN MINDANAO PHILIPPINES
Authors: Arrabaca III Leo Santiago C. , Lumayag Jo-Jean M.
Published: December 2024

The COVID-19 pandemic in 2020 abruptly halted the entrepreneurial experiences of students, as most higher education institutions suspended all entrepreneurial activities from 2020 to between 2022 and 2023, others extending these delays into early 2024. In one university, where entrepreneurial efforts are embedded in the Business Administration curriculum, the full face-to-face implementation of entrepreneurial activities was postponed from 2020 to 2024. However, entrepreneurial activities have fully resumed with the start of the school year 2024-2025. This study aimed to examine the strengths, challenges, opportunities, and risks presented by reintroducing the entrepreneurial course during the semester, more so as these students are now parts of a new tertiary curriculum and represent the first cohort to engage in entrepreneurial activities after the pandemic. Respondents were students enrolled in the entrepreneurial journey subject during the first semester of SY 2024-2025. The methods used were survey and focus group discussion. Findings show that despite time management and organization challenges, students demonstrated resilience, adaptability, and a growth mindset, transforming weaknesses into learning opportunities. Mentoring and structured guidance is crucial for fostering students' entrepreneurial growth and maximizing the course's impact. The study highlights the need for support systems such as mentorship programs, peer collaboration, and resource access to help students overcome challenges effectively.
The Impact of ChatGPT on Academic Integrity and Undergraduate Students’ Learning
Authors: Aproda Rizalyn W. , Prado Mylene C. , Sta. Maria Alexandria D. , Victoriano Nicole S.
Published: December 2024

ChatGPT undeniably revolutionized student learning experiences, offering personalized assistance and convenience. However, it also faced individual disapproval as it sparked questions about academic integrity, particularly in AI-assisted cheating and plagiarism. A survey design was employed to determine the perceived impact of ChatGPT on the learning of 385 undergraduate students in state universities and colleges (SUCs) in Manila. A correlational design was also used to analyze the potential relationship between student learning processes and their understanding of plagiarism. The results showed that sex, age group, and ChatGPT usage duration were statistically significantly different except for socioeconomic status. It indicates that students have varied perceptions of utilizing ChatGPT in their learning and academic tasks. While ChatGPT can enhance the educational experience, there is a potential risk of misuse, leading to the issue of plagiarism and breaching academic integrity. Moreover, further studies are needed to determine the long-term effects of AI tools like ChatGPT on learning outcomes.
Paggamit ng Marungko Approach sa Pagtuturo ng Pagbasa sa Unang Baitang
Authors: Alumno Alena A. , Arellano Ma. Teresa G. , Asilum Chreslie Joy O. , Bacgalang Lydia B. , Eguia Maria Lourdes G.
Published: December 2024

Layunin ng pananaliksik na ito na matukoy ang antas ng kamalayan sa paggamit ng Marungko Approach ng mga guro sa pagtuturo ng pagbasa sa Grade 1 sa Lucban Elementary School. Kwantitatibong disenyo ng pananaliksik ang ginamit. Ang pag-aaral na ito ay isinagawa sa Lucban Elementary School, Baguio City sa panuruang taon 2024-2025 na may kabuuang bilang na labing-isa (11) na mga guro sa unang baitang bilang tagatugon. Sa pag-aaral, ginamit ang talatanungan para sa kinakailangang datos at ito ay sinuri batay sa kinalabasan gamit ang frequency, weighted mean, at pagrarango. Napag-alaman sa pananaliksik na ito na ang mga guro ay dalubhasa sa paggamit ng Marungko Approach sa pagtuturo ng pagbasa; ang antas ng paggamit, ito ay napakalubos; habang sa antas ng suliranin ay lubos na seryoso. Batay sa kinalabasan ng pag-aaral: Ang mga sumusunod ang naging konklusyon; ang paggamit ng Marungko Approach ng mga guro ay napakalubos ang kasanayan na nagpapakita na epektibo ang paggamit nito sa pagbasa sa Unang Baitang kaya ang mga bata ay higit natututo sa pagbasa sa paggamit ng approach na ito. Ang suliranin sa paggamit ng mga hakbang ng Marungko Approach ay lubos na seryoso at kailangan ng masusing ebalwasyon kung paano mas magagamit ng mahusay at epektibo ang approach na ito.
Ang Powerpoint Bilang Pantulong-Biswal sa Pagkatuto ng mga Mag-aaral
Authors: Manlapas Amelita C. , Marcos Rujemae S. , Mocnangan Jhasmine K. , Nabus Rose G. , Oblades Mary Ann G. , Eguia Maria Lourdes G.
Published: December 2024

Ang pag-aaral na ito ay isinagawa upang masuri ang antas sa pagkatuto ng mga mag-aaral gamit ang powerpoint at ang antas ng kasanayan ng mga guro sa paggamit ng powerpoint. Ito ay ginamitan ng kwantitatibong pananaliksik. Ang pag-aaral na ito ay isinagawa sa Paaralang Elementary ng Loacan, Loacan Itogon Benguet sa panurang taon 2024-2025 na may kabuuang labing walong (18) mga guro. Sa pananaliksik ginamit ang talatanungan para sa kailangang datos at ito ay sinuri batay sa resulta gamit ang frequency at weighted mean. Mula sa naging resulta ng pag-aaral ang kinalabasan ng pag- aaral ay ang mga sumusunod: 1) Ang paggamit ng powerpoint sa pagkatuto ng mga mag-aaral ay may katumbas na “Lubos na Epektibo”; 2) Ang antas ng mga guro sa paggamit ng powerpoint sa pagtuturo “Madalas Ginagamit”; 3) Ang pagkaseryoso ng mga hamon sa paggamit ng powerpoint ng mga guro ay “Seryoso”. Batay sa kinalabasan ng pag-aaral, nabuo ang mga sumusunod na konklusyon: 1) Lubos na epektibo sa mga mag-aaral ang kagamitang panturo na powerpoint bilang pantulong biswal sa Paaralang Elementarya ng Loacan sa Benguet; 2) Madalas na ginagamit ng guro sa paggamit ng powerpoint sa pagtuturo at pagkatuto ng mga mag-aaral; at 3) Seryoso sa paggamit ang mga guro ng powerpoint sa pagtuturo sa mga mag-aaral. Mahalaga ang kadalubhasaan ng mga guro sa paggamit ng makabagong teknolohiya upang makuha ang atensyon at makibahagi ang mga mag-aaral sa anumang aralin na panggagamitan ng powerpoint.