bluuebunny/crossref_metadata_2025 huggingface dataset:
ПУТИ ОПТИМИЗАЦИИ НАЛОГОВОЙ НАГРУЗКИ И ПОВЫШЕНИЯ
ЭФФЕКТИВНОСТИ БЮДЖЕТНЫХ ДОХОДОВ
Authors: Арсаханова З.А.
Published: December 2024

Статья посвящена анализу путей оптимизации налоговой нагрузки и повышения эффективности бюджетных доходов в Российской Федерации. Рассматривается влияние налогов на формирование доходной части бюджетов различных уровней, а также направления совершенствования налоговой политики. Налоговые поступления являются основным источником доходов бюджетной системы, на долю которых приходится более 80% всех бюджетных доходов. Эффективное управление налоговыми сборами выступает важнейшим условием обеспечения сбалансированности бюджетов и финансового благополучия государства. Оптимизация налоговой нагрузки на бизнес способствует созданию благоприятного инвестиционного климата, стимулированию предпринимательской активности и инновационного развития. Особое внимание уделяется таким аспектам, как повышение качества налогового администрирования, развитие налогового планирования, расширение налоговой базы и стимулирование экономической активности.
Analisis Hukum Islam terhadap Pembagian Harta sebelum Wafatnya Pewaris: Studi Kasus di Kecamatan Manggala
Authors: Nita Zikriani  , Abd. Qadir Gassing HT  , Abd. Rauf Muhammad Amin
Published: December 2024

The division of property before the death of the heir in the Manggala sub-district of Makassar city from the perspective of Islamic Law is the subject matter and discussion in this study. Qualitative research is the type of research used in this research with theological-normative syar'i and sociological approaches. And to be able to describe and analyze the problems that occur and produce a conclusion, data collection methods are carried out through observation, interviews and documentation. The results showed that some people in the Manggala sub-district of Makassar city divided their property to the heirs before death, with the assumption that if the property was divided after death it could cause disputes or disputes among the heirs because of unfairness in dividing the inheritance. Although the distribution of property is divided before death, they still term it as inheritance, this is clearly contrary to what is understood in Islamic law, because one of the conditions for inheritance is the death of the heir, while this condition is not fulfilled. The implication of this research is the importance of the community to know the knowledge of inheritance and explain it to the family so as to reduce the impact of disputes in the distribution of inheritance.
Implementasi Kaidah Fikih al-Masyaqqah Tajlibu al-Taisīr dalam Fikih Ibadah Lansia (Studi Kasus Balai Lansia Gau Mabaji Gowa)
Authors: Ali Abdullah , Hamzah Hasan  , Andi Muhammad Akmal
Published: December 2024

This research aims to find out the reality of elderly worship at the Gau Mabaji Gowa Elderly Center and to find out the implementation of the rules of jurisprudence for elderly worship at the Gowa Gau Mabaji Elderly Center. This type of research is field research. This research is a form of social research that uses a qualitative descriptive format. The type of approach used is a Normative Theological approach which is based on sharia elements from the Al-Qur'an and Hadith to be used as a reference related to the problem being studied. The results of this research show that 1) There are 22 elderly people at the Gau Mabaji Gowa Elderly Center and only 6 elderly people are still carrying out worship. 2) There are 3 elderly people who have applied the jurisprudence of elderly worship when performing prayers, in the form of which they pray while sitting on a chair because they are no longer able to stand for long, 3 people also apply the jurisprudence of elderly worship when purifying themselves, in the form of tayammum when they feel very cold and worried that if forced it would make them sick. The implication of this research is that it is hoped that the Government and Society will pay more attention to the needs of the elderly, not only for their clothing, food and shelter, but also for the worship needs of the elderly which are no less important. Providing an understanding of the jurisprudence of elderly worship for the elderly so that they can still carry out their worship optimally in limited circumstances.
Exploring the Diversity of Asbāb al-Wurūd Utilities in Jurisprudential Hadiths
Authors: Ananda Prayogi  , Fahrur Razi  , Alwi Shobri
Published: December 2024

Without knowledge of the asbāb al-wurūd, individuals can easily misunderstand hadiths. Moreover, the specific hadith under consideration serves as a source of Islamic jurisprudence (jurispridential hadith or hadith of fiqh), thereby potentially leading to errors in legal interpretations. To mitigate such occurrences, this article aims to elucidate the concept of asbāb al-wurūd both theoretically and practically in the context of understanding fiqh-related hadiths. This research addresses three key questions: a) the definition and principles of asbāb al-wurūd; b) the significance of hadith in Islamic jurisprudence; and c) the application of asbāb al-wurūd in interpreting fiqh-related hadiths. Through a literature review and qualitative descriptive analysis, data is gathered from diverse reliable sources, including journal articles, traditional texts (turāth), scholarly works, and credible documents. The findings demonstrate that asbāb al-wurūd involves studying the contextual background of hadiths to discern their intended meanings. Furthermore, the application of asbāb al-wurūd in fiqh-related hadiths encompasses six functions: specifying the general, defining the absolute, elaborating on the universal, clarifying abrogated rulings (naskh), providing legal reasoning (taṣrīḥ), and explaining ambiguities (musykil).
The Role of Muslimah Wahdah Tanralili Branch in Da’wah Outside the Home: A Review of the Rule of al-Ḍarar al-Asyaddu Yuzālu bi al-Ḍarar al-Akhaf
Authors: Andi Dahmayanti  , Munawara Munawara , Risdayani Risdayani , Muliana Muliana
Published: December 2024

This study aims to determine the role of Muslim women’s dakwah outside the home in the context of the al-Ḍarar al-Asyaddu Yuzālu bi al-Ḍarar al-Akhaf rule, with a particular focus on the activities of Muslim women engaged in dakwah outside the home. This research employs a descriptive qualitative approach, eschewing statistical analysis, and focuses on case studies derived from field research. The study employs a normative and phenomenological methodology, with a qualitative descriptive analysis. The findings revealed that the Muslimah Wahdah Islamiyah Tanralili Branch exerted a significant impact on the dissemination of da’wah in Tanralili District. Through the active organisation of religious activities in Tanralili, the Branch facilitated a gradual understanding of Islamic law among the community, enabling its practical application in their lives. With regard to the activities of Muslim women in the field of da’wah, if we consider them in the context of the rule al-Ḍarar al-Asyaddu Yuzālu bi al-Ḍarar al-Akhaf, we find that the situation of Muslim women engaged in da'wah today is one that entails certain risks. These dangers are lessened when compared to the dangers of Muslim women not preaching in the community, namely the spread of shirk and the distance of the community from Islamic law. The findings of this research imply that women are permitted to leave the house for reasons outside the home, such as preaching, but they must still adhere to the principles of modesty and decorum that are expected of them as Muslim women. They must also fulfil their domestic responsibilities before leaving the house.
The Tradition of Bilang Mule in Determining the Beginning of the Month of Ramadan from a Islamic Legal Perspective
Authors: Sri Ujiana Putri  , Munira Munira , Siti Suarni Siti Suarni
Published: December 2024

This study aims to find out how the determination of the beginning of the month of Ramadan in Islam and the review of Islamic law on the Bilang Mule Tradition in determining the beginning of the month of Ramadan is a case study in Badak Village, Central Aceh. The problems raised in this study are; First, how to determine the beginning of the month of Ramadan in Islam in Badak village, Central Aceh. Second, what is the Islamic view regarding the mule word in determining the beginning of the month of Ramadan in Badak Aceh Tengah village. In an effort to obtain answers to the problems, the researchers used a type of field descriptive research, using a normative, historical, and phenomenological approach. The research results found are; First, the determination of the beginning of the month of Ramadan from the perspective of Tengku Samin as the Chief Imam in Badak village, Central Aceh is carried out by the reckoning method in the form of a count of five method, the count of five method is included in the reckoning method because in the daily market it follows the concept of urfi reckoning. Second, the Islamic view regarding saying mule in determining the beginning of the month of Ramadan is not permissible because there is no similarity in how to follow the rukyatul hilal and reckoning.
Kontribusi Mahasiswi KKN dalam Mengajar Dirosa di Desa Toddopulia Kecamatan Tanralili Kabupaten Maros
Authors: Syamsiah Nur  , Nurfiah Nurfiah
Published: December 2024

This study aims to analyze the contribution of KKN students in teaching DIROSA (Quranic Education for adults) in Toddopulia Village, Tanralili District, Maros Regency. The program aims to improve the ability to read the Quran, provide a basic understanding of Islamic science, and improve the quality of religious education in the village. Implementation methods include socialization with village officials, survey and data collection of participants, formation of learning groups based on ability, agreeing on a schedule that suits participants' busy schedules, implementation of teaching with interesting modules, periodic evaluation to measure participants' progress, and documentation and activity reports. Results showed significant improvement in participants' Quran reading skills and religious understanding, as well as strengthening social ties between female students and the local community. This research makes a real contribution in developing an effective Al-Quran teaching model, which can be applied in other villages with similar conditions.
Transformasi Spiritual di Desa Lekopancing: Peran Strategis KKN dalam Menghidupkan Kesadaran Keagamaan Masyarakat
Authors: Nabilah Al Azizah  , Novira Nuraeni
Published: December 2024

The Community Service Program (KKN) conducted by the seventh cohort of STIBA Makassar students in Lekopancing Village, Maros Regency, exemplifies a tangible implementation of the community service pillar within the Tri Dharma of Higher Education. This initiative aims to empower the village community through a systematic and needs-based approach. The program's execution began with problem mapping and the identification of community needs using SOAR (Strengths, Opportunities, Aspirations, and Results) analysis. Based on this analysis, a series of work programs were developed to address the specific needs of the local community. The programs implemented included Qur'an Education (TK/TPA), DIROSA, School Teaching Programs, Weekend Tahfidz, Taklim Muslimah, Ifthar Distribution (Breaking Fast), 20-Day Memorization Daura, Funeral Management Training, Pious Children Festival, Taklim Sakinah, Aurat Covering Movement, and Sunnah Cupping Therapy. Each program was carried out using a participatory approach, actively involving the community, and has shown initial outcomes aligned with the primary objectives of the KKN. Preliminary evaluations indicate that these programs have not only been successfully implemented but have also had a positive impact on enhancing the social and religious quality of life in Lekopancing Village.
Pemanfaatan Pekarangan Rumah sebagai Ketahanan Pangan Keluarga pada Kelompok Wanita Tani
Authors: Rahman Rahman , Hafizhah Al-Amanah  , Eka Sudartik
Published: December 2024

Food is the most important need in human life as a human resource for survival, but the increase in population causes the need for food to become greater which can result in a food crisis due to the narrowing of agricultural land. Continuous land function experts can threaten food security for a country by decreasing the amount of agricultural production due to the narrowing of agricultural land. Continuous land conversion can threaten food security for a country by decreasing the amount of agricultural production due to the narrowing of agricultural land. Home gardens can be a solution in maintaining food security by farming so that they can achieve food independence and become added value to the family's economy. Community service activities were carried out in Bonto Karaeng Village, located in Sinoa District, Bantaeng Regency, which has potential in the agricultural sector, targeting groups of women farmers as participants in community service activities carried out in September and October. The approach method is Participatory Rural Appraisal (PRA) with activities such as counseling to provide understanding and explain the flow of activities to be carried out. Training is providing knowledge and skills to participants by providing material and practice directly so that it is easy to understand. The mentoring method is used to provide solutions to problems and measure the level of knowledge and skills of participants during activities. The initial knowledge level is 55% to 90% and the initial skill level is 53% to 91% so that this activity has a very positive impact so that it can produce food and additional sources of income for the community but still requires support from the parties involved.
Ramadan Mengaji dan Tebar Iftar: Inovasi Program KKN STIBA Makassar dalam Menghidupkan Bulan Suci di Desa Allaere
Authors: Kasman Bakry  , M. Kasim
Published: December 2024

The STIBA Makassar Real Work Lecture Program (KKN) in Allaere Village, Tanralili District, Maros Regency is a form of implementation of the Tri Dharma pillar of Higher Education, namely community service. This research aims to optimize community religious development through various activities designed based on local needs. This research examines the effectiveness of implementing the KKN program in improving the religious and social quality of society. The implementation method begins with mapping community needs using the SOAR Analysis (Strengths, Opportunities, Aspirations, Results) approach, which aims to provide a comprehensive picture of potential, opportunities, aspirations and expected results. Based on this analysis, relevant work programs were prepared, including activities such as the Imam program and Tarawih Lectures, Kindergarten/TPA Teaching, Teaching in Schools, Imams and Friday Sermons, Social Activities, Ramadan Koran Recitation and Iftar Distribution, Iktikaf and Evening Prayers, Children's Festivals Saleh, Funeral Service Training, and Kilat Islamic Boarding School. The results of this research show success in achieving the main goal of KKN, namely providing a significant contribution to religious formation and empowerment in realizing an Islamic society and also strengthening social interaction between students and local residents.
Membangun Fondasi Keluarga Ideal: Inspirasi dari Taklim Sakinah di Desa Lekopancing
Authors: Sartini Lambajo  , Maryam Maryam
Published: December 2024

The Community Service Program (KKN) Batch VII of STIBA Makassar in Lekopancing Village, Maros Regency, is a form of field-based academic activity aimed at implementing the Tri Dharma of Higher Education. Based on the condition of the community with minimal religious guidance, this study aims to assess the extent of student contributions to society through religious programs conducted during the KKN period. The implementation method of the service program began with mapping community problems and needs using SOAR Analysis. Subsequently, work programs were designed according to the community's needs. From the analysis conducted, several religious activities were organized, including a 20-Day Quran Memorization Course, Ramadan Short-Term Islamic Boarding School, Gemar (A Movement to Promote Modest Dress), Funeral Management Training, Muslimah Study Circles, Taklim Sakinah, Sunnah Cupping and Sharia-Compliant Ruqyah, Grand Islamic Lectures, Quranic Improvement Circles (Halaqah Tahsin/Dirosah), Teaching at Early Childhood/Children’s Quranic Education Centers (TK/TPA), and other activities. These activities successfully had a positive impact on the Lekopancing Village community, particularly in the religious aspect, aligning with the objectives set for the KKN program.
Financial Knowledge, Financial Attitude, Self-Efficacy, Mathematical Anxiety and Financial Literacy
Authors: Sriariani Tabun Putri , Putranti Latifah
Published: December 2024

Financial literacy is knowledge, skills, and beliefs that influence attitudes and behaviors to improve the quality of decision-making and financial management that not only knows and understands financial institutions but also community behavior that can be changed and enhanced regarding financial products and services. Financial literacy is needed to manage financial resources to achieve financial well-being successfully. This study aims to determine financial knowledge, attitudes, self-efficacy, and mathematical anxiety towards financial literacy. This study uses a quantitative method. The Population in this study consisted of all students in the Special Region of Yogyakarta. A sample of 100 respondents was selected based on specific criteria. The data collection technique for this study used a questionnaire. The study's results showed that financial knowledge, financial attitudes, and self-efficacy influenced financial literacy, while mathematical anxiety did not affect financial literacy.
Pengaruh Lingkungan Kerja, Pengawasan, Dan Kompensasi Terhadap Kinerja Pegawai Dengan Disiplin Kerja Sebagai Variabel Intervening Pada Pengadilan Agama Di Lingkungan Provinsi Gorontalo
Authors: Paramata Moh. Rolli , Suyanto Moh. Afan , Taniu Silviana , Katili Nur Isna Ningsih
Published: December 2024

Tujuan penelitian ini adalah untuk menganalisis pengaruh lingkungan kerja, pengawasan, dan kompensasi terhadap kinerja pegawai dengan disiplin kerja sebagai variabel intervening pada pengadilan agama di lingkungan Provinsi Gorontalo. Metode kuantitatif yang digunakan dalam penelitian ini adalah menggunakan analisis jalur. Hasil analisis jalur menunjukkan bahwa lingkungan kerja dapat meningkatkan kinerja melalui disiplin kerja, namun pengawasan tidak memberikan pengaruh tidak langsung yang signifikan terhadap kinerja melalui disiplin kerja, menunjukkan bahwa disiplin kerja tidak memediasi hubungan antara pengawasan dan kinerja pegawai. Sebaliknya, kompensasi memberikan pengaruh positif dan signifikan terhadap kinerja melalui disiplin kerja, menunjukkan bahwa kompensasi yang adil, didukung oleh disiplin kerja yang tinggi, dapat lebih meningkatkan kinerja pegawai. Temuan ini menekankan pentingnya menciptakan lingkungan kerja yang kondusif, memberikan kompensasi yang adil, dan menerapkan pengawasan yang efektif untuk meningkatkan disiplin dan kinerja pegawai di Pengadilan Agama Provinsi Gorontalo.
The Spread of Democracy in China
Authors: Armandhani Muhamad Ibnu
Published: December 2024

The spread of democratic ideas and economic growth in China—as suggested by the logic of modernization theory—have not initiated political reform toward democracy in China. Various literatures have attempted to explain this failure by emphasizing economic and social learning factors that clash with China’s national interests rather than emphasizing the context of its spreading process. Generally, this article aims to explain China’s failure to reform its politics toward democracy by focusing on the context of spreading democratic ideas in China. Specifically, this article aims to elucidate the relevance and continuity of the spread of democratic ideas in China during the May Fourth Movement of 1919, the Tiananmen Movement of 1989, and the Umbrella Movement of 2014, to the fifth wave of the Asian Barometer Survey (ABS). This article adopts a constructivist paradigm and constitutive localization theory to explain the failure of political reform in China. The findings suggest that Chinese local political ideas have influenced the spreading process of democratic ideas, contributing to China’s failure to acquire political reform toward democracy.
Prisoner's Dilemma in the Rationalization of Indonesia's Foreign Policy in the South China Sea Dispute
Authors: Al-Haq Agnia
Published: December 2024

China's nine-dash line claim in the South China Sea has posed a threat and instability in the regional area, including the waters of North Natuna. Indonesia's consistent foreign policy of remaining a neutral country changed under President Prabowo's leadership with the formation of a joint statement. The aim of this paper is to analyze which policy provides the greatest benefit to Indonesia using the Prisoner's Dilemma. The research method used is qualitative, with secondary data sources and descriptive analysis techniques. The conclusion shows that Indonesia’s highest score in interactions with China related to the South China Sea dispute is achieved by not cooperating, regardless of China's choices.
Complexity of the Government and Governance in ASEAN Members: Issues and Challenges
Authors: Ginanjar Yusep , Auliya Putri
Published: December 2024

To analyzes Southeast Asia's governance systems and makes policy recommendations to enhance practices in the domain of governance The paper discusses the governance and growth nexus in Southeast Asia; describes the operating governance systems in Southeast Asia; examines economic governance, specifically in the areas of economic management and growth, revenue generation, social spending, access to services, cost of doing business, and corporate governance; and examines political governance, with a focus on the rule of law and judicial systems. To maintain the pace for broad-based prosperity, Southeast Asian nations must build and improve transparency and accountability systems in both the public and private sectors, regardless of degree of development. They must also increase the budgetary sovereignty of their subnational divisions and provide greater opportunity for civil society engagement. Strong law enforcement procedures, as well as more responsive and streamlined regulatory frameworks, are required. For data collection methods use descriptive analysis, which is based on literature studies. This literature study itself is sourced from several journals and books related to the government system of ASEAN countries.
To analyzes Southeast Asia's governance systems and makes policy recommendations to enhance practices in the domain of governance The paper discusses the governance and growth nexus in Southeast Asia; describes the operating governance systems in Southeast Asia; examines economic governance, specifically in the areas of economic management and growth, revenue generation, social spending, access to services, cost of doing business, and corporate governance; and examines political governance, with a focus on the rule of law and judicial systems. To maintain the pace for broad-based prosperity, Southeast Asian nations must build and improve transparency and accountability systems in both the public and private sectors, regardless of degree of development. They must also increase the budgetary sovereignty of their subnational divisions and provide greater opportunity for civil society engagement. Strong law enforcement procedures, as well as more responsive and streamlined regulatory frameworks, are required. For data collection methods use descriptive analysis, which is based on literature studies. This literature study itself is sourced from several journals and books related to the government system of ASEAN countries.
DEVELOPMENT OF THE SYSTEM FOR DEVELOPMENT, ADOPTION AND IMPLEMENTATION OF MANAGEMENT DECISIONS IN THE ORGANIZATION
Authors:   Plekhanov Russian University of Economics, Moscow, Russia, Balakhanova Dariko K. , Yakushev Aleksei Zh. ,   Plekhanov Russian University of Economics, Moscow, Russia, Zakharov Dmitry V. ,   Plekhanov Russian University of Economics, Moscow, Russia, Tleubergenov Abdulaziz A.-Zh. ,   Plekhanov Russian University of Economics, Moscow, Russia, Filina Yulia S. ,   Moscow, Russian Federation
Published: December 2024

The purpose of the article is to propose, based on the analysis of the procedure for preparing, making and implementing management decisions, recommendations for improving the system for making and implementing management decisions in the organization. The article uses the method of expert assessments when making a decision. The scientific novelty of the research results lies in the systematization of the main methods of management decisions. The concepts of “decision”, “management decision”, “making a management decision”, its functions, methods, techniques and stages of adoption, the mechanism for making management decisions, requirements for management decisions, models of management decisions abroad are analyzed. Recommendations are proposed. It was concluded that the adoption of a management decision is the process of activity of managers and the result of the implementation of their tasks. Managers use scientific and creative approaches to choosing alternative ways to solve problems, since each problem situation has its own conditions. The management decision is a synthesis of the professionalism of the manager and the art of the manager, and the adoption of an effective decision is both science and art.
IMPROVING BUSINESS MODEL OPTIMIZATION
Authors:   Plekhanov Russian University of Economics, Moscow, Russia, Balakhanova Dariko K. , Yakushev Aleksei Zh. ,   Plekhanov Russian University of Economics, Moscow, Russia, Filina Yulia S. ,   Plekhanov Russian University of Economics, Moscow, Russia, Karapetyan Karen F. ,   Plekhanov Russian University of Economics, Moscow, Russia
Published: December 2024

The purpose of this article is to offer recommendations for improving the optimization of the organization’s business model. Research hypothesis: each company needs a timely analysis of its activities to identify weaknesses in order to further optimize the business model or its individual processes, which is necessary to maintain and increase its competitiveness in the market. The scientific novelty lies in the fact that, based on the identification of key shortcomings in business models using universal tools for analyzing and further optimizing the business model, organizations ensure that they maintain and increase their competitiveness. The article uses general scientific and special methods: economic analysis, comparative analysis, PEST analysis, SWOT analysis, analysis of “5 Porter forces” and structural and functional analysis. The article summarizes theoretical approaches to the concept of a business model. The article defines the features of optimizing the business model, its role for the organization. It was revealed that the optimization of the business model is an important part of the business, allowing it to become more efficient, reduce risks, increase the efficiency of employees, systems and management, thereby improving the competitiveness of the organization, as well as adapt to the changing conditions of the IT market – one of the most competitive in Russia. It was concluded that the business model helps to analyze your business and optimize the organization’s strategy, if the market situation requires it.
THEORETICAL APPROACHES TO THE USE OF ARTIFICIAL INTELLIGENCE IN SUPPLY CHAIN OPTIMIZATION: WAYS TO EFFICIENCY AND STABILIZATION
Authors:   Plekhanov Russian University of Economics, Moscow, Russia, Smirnov Stepan V. , Genkin Evgeniy V. ,   Plekhanov Russian University of Economics, Moscow, Russia, Balakhanova Dariko K. ,   Plekhanov Russian University of Economics, Moscow, Russia
Published: December 2024

This article discusses the problem of integrating artificial intelligence into supply chain management, various theoretical approaches to studying artificial intelligence in the process of optimizing supply chains and increasing the efficiency of modern business operations. The evolution of the development of artificial intelligence methods in supply chain management, methods that have changed the direction of the development of logistics operations are being investigated, issues of optimizing supply chains based on mathematical modeling and building appropriate algorithms are being discussed. Particular attention is paid to the study of machine learning methods for the purpose of demand forecasting and inventory management, which use data to optimize resource allocation and reduce risks associated with fluctuations in supply and demand. The article notes the important role of network theory and graph algorithms in optimizing the structure and dynamics of supply chain networks that ensure efficient transportation, distribution, and routing of inventory. Strategic decision making in supply chain management is considered using the game theory method, which involves modeling the mechanism of interaction between several stakeholders and optimizing results in a competitive environment. Moreover, the use of the swarm intelligence algorithm and multi-agent system can facilitate the adoption of innovative solutions to coordinate the actions of participants in complex supply chain ecosystems. At the same time, evolutionary algorithms and artificial neural networks are analyzed as effective tools for supply chain design and risk management, which optimize decision-making processes in different operational situations.
KEY INDICATORS OF INNOVATION ACTIVITY IN THE HOTEL BUSINESS
Authors:   Plekhanov Russian University of Economics, Moscow, Russia, Karapetyan Karen F.
Published: December 2024

The purpose of this article is, based on the analysis of the characteristics of innovative activities in the hotel business, to propose recommendations for the introduction of innovative technologies in the hotel business. The article focuses on digital transformation in the hotel business. on the introduction of innovative those activities in the hotel business. Key indicators of innovation activity in the hotel business have been proposed. It was concluded that it is possible to increase the efficiency of the functioning of hospitality organizations by introducing an innovative transformation model that takes into account innovative activity, which allows timely making informed management decisions that contribute to the optimization of commercial activities.
COGNITIVE MODELING OF ESG STRATEGIES OF RUSSIAN SMALL AND MEDIUM-SIZED COMPANIES
Authors:   Plekhanov Russian University of Economics, Moscow, Russia, Anokhina Marina E. , Kolesnikov Anatolii V. ,   Plekhanov Russian University of Economics, Moscow, Russia, Maksimov Maksim I. ,   Plekhanov Russian University of Economics, Moscow, Russia, Filina Yulia S. ,   Moscow, Russian Federation
Published: December 2024

The ESG agenda is considered as a management tool of the strategic management methodology. Therefore, the aim of the study is to develop a mechanism for modeling the ESG strategy of small and medium-sized businesses using cognitive technologies. The article presents the results of a study of the problems of ESG transformation of Russian small and medium-sized businesses, including substantiation of the relevance of the ESG agenda for Russian business, conducting a survey of representatives of organizations, and developing an ESG strategy model for small organizations using fuzzy cognitive logic technologies. A cognitive model of the ESG strategy has been developed, taking into account, on the one hand, the specifics of small and medium-sized businesses, and on the other, modern trends in the ESG agenda of a national and global nature. Based on a static analysis of the system indicators of a fuzzy cognitive model, it was revealed that the content of the ESG strategy in the field of small and medium-sized businesses is determined by the level of ESG corporate culture, ESG motivation, and the integration of strategic management into ESG management. Based on the impulse modeling of the ESG strategy, three scenarios for the implementation of the ESG transformation of the business are justified, depending on its goals and resource support. The significance of the study for practice lies in the possibility of using the ESG cognitive model by the business when implementing ESG standards and developing an ESG transformation system for small and medium-sized businesses. It was concluded that the static and dynamic analysis of the ESG-strategy model of small and medium-sized businesses using fuzzy cognitive logic technology allows us to determine the three most important scenarios for implementing the ESG-transformation of an organization depending on its target settings and available resources.
APPLICATION OF ARTIFICIAL INTELLIGENCE IN ENTERPRISE ACTIVITIES
Authors:   Plekhanov Russian University of Economics, Moscow, Russia, Poltarykhin Andrey L. , Sokolov Aleksei P. ,   Plekhanov Russian University of Economics, Moscow, Russia, Fatyanova Irina R. ,   Plekhanov Russian University of Economics, Moscow, Russia, Balakhanova Dariko K. ,   Plekhanov Russian University of Economics, Moscow, Russia
Published: December 2024

The article describes the application of artificial intelligence in enterprise activities. In recent years, there has been a growing interest in the use of intelligent technologies in various activities, including industrial enterprise management. Global competition, increasing demands on product quality and production efficiency, and the need to adapt to changing market conditions are becoming key factors driving climate change decision-making. Intelligent technologies such as artificial intelligence, machine learning, and big data analytics are becoming essential tools for improving the efficiency and competitiveness of organizations.
Does Bank Agricultural Credit Reduce Poverty Level and Income Inequality in Ethiopia: Panel Corrected Standard Errors (PCSE) Approach
Authors: Girma Abel Mesfin , Edriss Abdi-Khalil , Jemal Kedir , Lambamo Alemu
Published: December 2024

Harshly, the problem of poverty and income inequality overwhelmed a significant portion of the world’s population and remained one of the economic curses posing catastrophic consequences on society’s economic as well as social well-being. Hence, this study investigated the effects of extending bank agricultural credit on Ethiopia’s poverty level and income inequality. The study used unbalanced panel data from 2000 to 2021 collected from all 11 regional states in Ethiopia. The study also included other macroeconomic variables that affect poverty and income inequality to avoid the variable omission problem. When analyzing the relationship between agricultural credit granted by banks and poverty level and income inequality, the study adopted the Panel Corrected Standard Error (PCSE) method basing its robust feature on effectively controlling spatial correlation, heteroscedasticity, and cross-sectional dependence in panel data sets. Additionally, pre-estimation tests like cross-sectional dependence, co-integration, and unit root tests were conducted to identify the presence of associated problems. The study reveals that bank agricultural credit has a significant and negative effect on the poverty level in Ethiopia. Moreover, bank agricultural credit has a significant inverse relationship with income inequality. Therefore, renovating the credit distribution aimed at directing the magnitude towards the agricultural sector is vital to flourishing the society’s economic well-being.
ПОРІВНЯННЯ МЕТОДІВ МАШИННОГО НАВЧАННЯ ДЛЯ ВИЗНАЧЕННЯ ФЕЙКОВИХ НОВИН
Authors: Джоші А. , Павленко В. І.
Published: December 2024

У статті досліджено ефективність різних моделей машинного навчання для класифікації фейкових текстових новин. Розглянуто такі моделі: наївний Баєс, модель k-найближчих сусідів (kNN), модель опорних векторів (SVM) та модель випадкового лісу. Особливу увагу приділено впливу попередньої обробки даних, зокрема оверсемплінгу та використанню різних векторизаторів, на продуктивність моделей. У контексті наївного Баєса досліджується ефект згладжування на результати класифікації, визначаючи оптимальні параметри для поліпшення точності моделі. Для моделі kNN аналізується вплив кількості сусідів (k) на точність моделі, що дає змогу визначити найбільш відповідний параметр для даного завдання. Для моделі опорних векторів (SVM) випробувано різні перетворення, такі як лінійне, радіально-базисне функціональне (РБФ) та сигмоїдальне, із метою оцінки їхнього впливу на класифікацію текстових новин. Для випадкового лісу проведено аналіз того, як кількість дерев впливає на загальну ефективність моделі, що дає змогу знайти баланс між точністю та швидкістю навчання. Також розглянуто вплив різних методів векторизації тексту, таких як TF-IDF та CountVectorizer, на продуктивність моделей. Зокрема, проведено аналіз, як оверсемплінг впливає на точність моделей, даючи змогу краще справлятися з дисбалансом класів у даних. Результати дослідження надають важливу інформацію про оптимальні налаштування та підходи до попередньої обробки даних для поліпшення точності класифікації новин на достовірність. Отримані висновки можуть бути корисними для дослідників та практиків у галузі обробки природної мови та машинного навчання, які займаються розробленням систем для виявлення фейкових новин. Робота також підкреслює важливість ретельного вибору моделей та їхніх параметрів залежно від специфіки даних та поставлених завдань.
СУЧАСНІ ПІДХОДИ ДО ВИКОРИСТАННЯ ХМАРНИХ ТЕХНОЛОГІЙ У ТЕЛЕМЕДИЦИНІ
Authors: Петренко А. І. , Кандель К. В.
Published: December 2024

Хмарні технології стають усе більш важливими для трансформації системи охорони здоров'я, особливо у зв'язку з розвитком телемедицини. У статті досліджується роль хмарних обчислень у покращенні доступності, якості та ефективності медичних послуг. Розглянуто різні архітектурні підходи до створення телемедичних систем на основі хмарних технологій, включаючи використання сервіс-орієнтованої архітектури (SOA), яка забезпечує модульність, повторне використання компонентів та низьку зв'язність. Особливу увагу приділено взаємодії хмарних технологій з іншими сучасними підходами, такими як штучний інтелект (AI) та Інтернет речей (IoT). Інтеграція з AI допомагає поліпшити діагностику, персоналізувати лікування та оптимізувати клінічні процеси. Використання IoT забезпечує постійний моніторинг стану здоров'я пацієнтів і перехід до проактивної моделі надання медичної допомоги. Хмарні провайдери надають необхідну інфраструктуру разом з інструментами для розроблення, навчання та розгортання моделей штучного інтелекту. Також вони пропонують інструменти для збору, зберігання та обробки великих обсягів даних від медичних IoT-пристроїв. Розглянуто реальні приклади успішних світових платформ та систем охорони здоров'я, які демонструють практичне застосування хмарних технологій для вирішення конкретних проблем у медицині. Ці проєкти поліпшують результати лікування, оптимізують витрати та розширюють доступ до якісних послуг. Також представлено огляд репозиторіїв та ініціатив із відкритим кодом, які надають багаторазові та сумісні сервіси для розроблення медичних додатків. Зроблено висновок, що хмарні технології є ключовим чинником цифрової трансформації системи охорони здоров'я, а їх інтеграція з телемедициною та іншими інноваційними підходами має потенціал революціонізувати спосіб надання медичних послуг. Реальні приклади проєктів та оглянуті репозиторії демонструють, як інноваційні рішення на базі хмарних платформ можуть поліпшувати результати лікування, оптимізувати витрати та розширювати доступ до якісної медичної допомоги.
ДОСЛІДЖЕННЯ ВПЛИВУ ВІТРУ НА УПРАВЛІННЯ БЕЗПІЛОТНИМ ЛІТАЛЬНИМ АПАРАТОМ У ВІРТУАЛЬНОМУ СЕРЕДОВИЩІ UNITY3D
Authors: Середа А. В. , Даценко І. П.
Published: December 2024

У статті досліджується вплив вітру на управління безпілотним літальним апаратом (БПЛА) у віртуальному середовищі Unity3D. Безпілотні літальні апарати відіграють усе більшу роль у різних галузях, включаючи логістику, сільське господарство, моніторинг навколишнього середовища та рятувальні операції. Однак ефективне керування такими апаратами в реальних умовах може бути складним завданням через різноманітні зовнішні чинники, які можуть значно впливати на стабільність та маневреність дрону, що може призводити до зниження його ефективності та підвищення ризику аварій. У статті представлено модель симуляції, що враховує різні параметри вітру, такі як швидкість і напрямок, проаналізовано вплив цих чинників на поведінку дрона. Використання Unity3D як платформи для моделювання дає змогу створювати реалістичні сценарії польотів без ризику пошкодження обладнання або загрози безпеці людей. Для реалізації моделі розроблено алгоритми управління, які адаптуються до змінних вітрових умов, зокрема використано PID-регулятор та фільтр Калмана. Результати симуляцій показують, що зі збільшенням швидкості вітру зростає нестабільність польоту, що вимагає більш точного управління для утримання курсу та висоти. Окрім того, напрямок вітру відносно траєкторії польоту має значний вплив: попутний вітер сприяє зниженню енергоспоживання, тоді як зустрічний та боковий вітер вимагають додаткових коригувальних маневрів. Виявлено, що адаптивні алгоритми можуть значно покращити реакцію дрона на зміни вітрових умов, зменшуючи відхилення від заданої траєкторії. У дослідженні наведено детальний код на C# для Unity3D, який може бути використаний для відтворення результатів та подальших експериментів. Практичні рекомендації для розробників та операторів БПЛА включають налаштування параметрів управління залежно від очікуваних вітрових умов і врахування додаткових атмосферних чинників для покращення точності симуляцій.
Editorial
Authors: Martins Juliana , Almeida Jadilson Ramos de
Published: December 2024

Nos últimos anos a Teoria da Objetivação (TO) tem conquistado espaço nos campos de pesquisa da Educação Matemática e do Ensino das Ciências. No âmbito brasileiro, é perceptível a consolidação das produções da TO, a nível de mestrado e doutorado, nos grupos de pesquisa de diversos estados brasileiros, como: Grupo Al- -Jabr de Pesquisa em História, Epistemologia e Didática da Álgebra (UFRPE), Matemática e Cultura (UFRN), Grupo Interdisciplinar de Pesquisa em Ensino de Ciências (UFMS), Grupo de Estudos e Pesquisa em Processos Educativos e Perspectiva Histórico Cultural (UNIFESP), Pesquisas em Formação de Professores (UTFPR) e Grupo de Pesquisa em Ensino de Matemática e Língua Portuguesa (UFRN).
Análise das Abordagens de Ensino de Geometria Baseadas na Teoria da Objetivação: Revisão Bibliográfica
Authors: Lopes Leide Maria Leão , Santiago Ana Patricia Moreira , Santiago Alisson Gardenio Augusto
Published: December 2024

O objetivo deste estudo foi realizar uma análise crítico-reflexiva dos métodos de ensino em pesquisas que investigaram conceitos geométricos, fundamentadas na Teoria da Objetivação. A pesquisa busca responder à questão: quais estratégias de ensino são utilizados para ensinar Geometria sob essa teoria? Trata-se de uma revisão bibliográfica qualitativa realizada na Base de Dados da Biblioteca Digital de Teses e Dissertações da CAPES, abrangendo o período de 2013 a 2023. A análise enfocou métodos, estratégias e atividades para o ensino de Geometria. Os resultados revelaram que os softwares, como Geogebra e geometria dinâmica, foram amplamente utilizados para executar as atividades. As estratégias de ensino envolveram vivências do público participante, além de abordar conceitos da Teoria da Objetivação, como o labor conjunto e a ética comunitária. Este estudo contribui para o aprimoramento das estratégias de ensino de Geometria e para a formação de professores de Matemática, fortalecendo suas práticas coletivas.
O trabalho coletivo e sua contribuição em um processo de ensino-aprendizagem sobre cálculos de porcentagem
Authors: Moraes Francisco Ronald Feitosa , Noronha Claudianny Amorim , Silva Silene Cerdeira Silvino da
Published: December 2024

Neste trabalho, apresentamos a análise do processo de objetivação ao longo de um episódio alusivo ao arredondamento de valores que surge na resolução de um problema sobre porcentagem, em uma Atividade de Ensino-Aprendizagem (AEA) voltada para a Educação Financeira. Esta análise é parte de uma pesquisa doutoral que aborda o conhecimento matemático na perspectiva do Letramento em Educação Financeira, para isso, respalda-se teórico-metodologicamente na Teoria da Objetivação, de Luis Radford, e no letramento ideológico de Brian Street. A pesquisa foi realizada com 16 alunos do curso de licenciatura em Matemática e se configura metodologicamente na perspectiva da análise multimodal, com observação participante, transcrição e interpretação dos dados, considerando as formas de expressão multissemiótica do pensamento: falas, gestos, registros escritos etc., captados em vídeo e áudio. A atuação do professor no labor conjunto contribuiu para a continuidade do processo de compreensão em desenvolvimento na prática colaborativa de respeito e cuidado com o outro, como processo de formação emancipadora.
Predicting Mortality in Pulmonary Alveolar Proteinosis: A Meta-Analysis of Prognostic Factors
Authors: Mohd Syahbani Nugraha  , Rohani Lasmaria  , Dewi Wijaya
Published: December 2024

Background: Pulmonary alveolar proteinosis (PAP) is a rare lung disease with a variable clinical course. This meta-analysis aimed to synthesize the available evidence on prognostic factors associated with mortality in patients with PAP.
Methods: A systematic literature search was conducted in PubMed, Scopus, and Web of Science databases for studies published from 2013 to 2024. Studies reporting prognostic factors associated with mortality in patients with PAP were included. Data on study characteristics, patient demographics, clinical variables, and outcomes were extracted. Odds ratios (ORs) and 95% confidence intervals (CIs) were calculated for dichotomous outcomes, and hazard ratios (HRs) and 95% CIs were calculated for time-to-event outcomes. Random-effects meta-analysis was used to pool data, and heterogeneity was assessed using the I² statistic.
Results: Six studies with a total of 1,375 PAP patients were included in the meta-analysis. The pooled analysis showed that several factors were significantly associated with increased mortality in PAP. These included older age (HR 1.45, 95% CI 1.02-1.9, p < 0.001), lower diffusing capacity for carbon monoxide (DLCO) % predicted (HR 0.87, 95% CI 0.65-0.98, p < 0.001), higher serum lactate dehydrogenase (LDH) levels (OR 2.50, 95% CI 1.80-3.47, p < 0.001), lower arterial oxygen tension (PaO2) (HR 0.89, 95% CI 0.78-0.98, p=0.002), and a diagnosis of secondary PAP (OR 3.85; 95% CI 2.19-5.56, p <0.001). Heterogeneity was moderate to high for most analyses.
Conclusion: This meta-analysis identified several clinical and laboratory parameters associated with increased mortality in PAP. These factors could be used to identify high-risk patients who may benefit from closer monitoring and more aggressive treatment strategies. Further prospective studies are needed to validate these findings and to develop accurate predictive models for mortality in PAP.