bluuebunny/crossref_metadata_2025 huggingface dataset:
Predictors of Mortality in Patients with Cardiac Device-Related Infective Endocarditis
Authors: Oliveira Gustavo Brandão , Fae Isabela Galizzi , Carvalho Vinícius Tostes , Pinto Pedro Henrique Oliveira Murta , Duque Roni Arley Silva , Gelape Fernanda Alves , Cambraia Fernanda Sophya Leite , Costa Guilherme Lelis , Diamante Lucas Chaves , Bráulio Renato , Gelape Cláudio Léo , Sousa Marcos Roberto , Ferrari Teresa Cristina Abreu , Nunes Maria Carmo Pereira
Published: August 2024

Infective endocarditis (IE) associated with implantable cardiac devices (ICD) is a serious disease with high mortality rates. The increased number of ICD implants has led to increased ICD infection rates. The aim of this study was to characterize clinical, laboratory profiles and the prognosis of cardiac-device-related endocarditis (CDIE), as well as to identify predictors of in-hospital death. A total of 274 patients with IE were included in a prospective cohort (2007–2019). From these, 82 patients (30%) had CDIE (46 pacemakers, 23 cardioverter defibrillators, and 13 cardiac resynchronization therapy devices). Predisposed conditions; clinical, laboratory and echocardiographic parameters; etiologic agents; and in-hospital outcomes were evaluated. The mean age was 55.8 ± 16.4 years, where 64.6% were male. Among the clinical manifestations at diagnosis, the most prevalent were heart failure (67.9%), fever (60.5%), anorexia/hyporexia (44.4%), and heart murmur (37.5%). The median serum C-reactive protein (CRP) level at diagnosis was 63 mg/L (interquartile range [IQR] 20–161). Etiological agents were identified through positive blood cultures in 55% of cases. The main etiologic agents were negative-coagulase staphylococci (19.5%) and Staphylococcus aureus (18.3%). Vegetation was identified in 74 patients (90.1%). In-hospital mortality was 28%. CRP concentrations at diagnosis were identified as markers of disease severity (odds ratio [OR] 1.006; 95%CI 1.001–1.011; p = 0.016), and the worsening of heart failure was associated with unfavorable outcomes (OR 3.105; 95%CI 1.397–6.902; p = 0.005). Unlike what is traditionally accepted, CDIE does not have a better prognosis.
ecos dos movimentos estudantis latino-americanos
Authors: Barreto Lima Danielle
Published: August 2024

Resenha do livro:
Dip, Nicolás. Movimientos estudiantiles en América Latina: Interrogantes para su historia, presente y futuro. Buenos Aires: CLACSO-IEC-CONADU, 2023.
diálogo com a Comunicação na construção de narrativas históricas digitais em jogos
Authors: Schiavoni Sylvestre Helena , Escudero Camila
Published: August 2024

Este trabalho propõe um diálogo entre os campos da História digital e da Comunicação para a Transformação Social (CCS), na análise do jogo eletrônico “Huni Kuin: Yube Baitana”. Nosso objetivo é verificar de que forma a história da cultura e identidades do povo indígena Kaxinawá – ou Huni Kuin, como eles próprios se denominam – é narrada. Para isso, partimos de uma abordagem qualitativa, fazendo uso da técnica de análise exploratória a partir do registro e representação no jogo de: 1) Histórias e mitos; 2) Arte tradicional; 3) Trilha sonora cultural; 4) Figuras míticas e seres sobrenaturais; 5) Língua Huni Kuin. Entre os principais resultados, destacam-se as convergências entre os campos da História Digital e da CCS na tentativa de compreensão de processos de preservação da memória e identidade cultural, inovação e disseminação do conhecimento.
CONFLICT MANAGEMENT FROM A PRACTITIONER PERSPECTIVE: SEBUAH STRATEGI MEMPERSIAPAKAN ORGANISASI UNTUK TERLIBAT DALAM KONFLIK KONSTRUKTIF
Authors: Janna Niftahul , Julaiha Siti , Sudadi Sudadi
Published: August 2024

Conflict is an inevitability inherent in human life. Conflict within organizations cannot be eradicated as it is a logical consequence of individual interactions that result in disputes or gaps between expectations and reality. Knowledge about conflict management and strategies for preparing organizations to engage in constructive conflict is essential. This study is qualitative research utilizing a literature review. The results of this study indicate that the initial step in preparing an organization to engage in constructive conflict is to build trust through discussions on hypothetical cases and formulating possible scenarios, developing dialogue and mediation skills by training specific communication skills, and enhancing understanding of general behaviors that may arise as responses during conflict. The next steps involve deepening the commitment to diversity and social justice by being open to others' perspectives, acknowledging the uniqueness of others' views and understandings, considering internal and external factors that may influence others' views and attitudes, repeating and summarizing what has been communicated by others, considering expressions and hidden messages in communication, setting clear boundaries, determining basic discussion rules
Pemanfaatan Sigil untuk Meningkatkan Keterampilan Guru dalam Mengembangkan Media Pembelajaran Berbasis Android
Authors: Ainil mardiyah  , Radhya Yusri  , Hafizah Delyana
Published: August 2024

Students' lack of motivation and independence to learn is a major factor in their low desire and interest in participating in the learning process. One form of Indonesia's rapid technological advancement is the use of smartphones. Moreover, smartphones are currently a very important necessity, even in the field of education, which has a huge impact and benefits on human life. Therefore, teachers play an important role in creating learning media by utilizing smartphone technology to support student learning activities. This training activity aims to prepare teachers to be more creative and innovative in developing teaching materials or learning media that use technology to motivate and facilitate students' learning at any time and from any location. The method used in this activity is by means of socialization and training, discussion, and questions and answers conducted at MTSN 1 Padang for MTSN 1 Padang teachers. Based on the activities carried out, the results obtained showed that the understanding and skills of teachers in making learning media using SIGIL software increased. As many as 75% of teachers are proficient in using SIGIL software to create e-modules that already contain audio, text, and video. So it can be concluded that the training provided is able to improve the knowledge and skills of teachers in designing digital-based teaching materials for the learning process.
Edukasi dan Pelatihan tentang Pengelolaan Mesin Pengolah Sampah guna Meningkatkan Pemahaman Bagi Kelompok Bank Sampah di Desa Pandes
Authors: Bagus Prasetiyo Angger , Ayuhikmatin Sekarjati Kartinasari , Yawara Eka , Wartono  , Pradana A. Assagaf Iman , Rizki Putra Ikbal
Published: August 2024

Garbage is a problem that is still ongoing today. Based on data from the Ministry of Environment of the Republic of Indonesia, there is the province of Central Java as the highest waste generation in 2022. Therefore, it is necessary to have waste management activities so that they do not have an impact on the environment. One of the community groups that has carried out this activity is the Real Berkah Garbage Bank group located in Pandes Village, Wedi District, Klaten Regency, Central Java Province. The group has been processing organic waste and inorganic waste. However, the management stopped, because one part of the waste processing machine was permanently damaged. So there is a need for a new engine replacement. To prevent this from happening again, community service activities are also needed to increase the level of public understanding in theory and practice. The method used in this community service activity is the lecture method and the practical method. Through this community service activity, there was an increase in the level of understanding of the lecture method by 80% and an increase in the level of understanding of the practical method by 55%.
Cara Menulis Press Release di Media Massa: PkM di Kalurahan Madurejo, Kapanewonan Prambanan Sleman, Daerah Istimewa Yogyakarta
Authors: Saudah Siti , Ambawani Suprih , Bernadetta Eko Putranti
Published: August 2024

Abstract
The use of Positive language in online learning assistance is very important for the community, especially parents. This Community Service (PkM) activity is intended to provide education to the community, especially parents, in using Positive Language. The object of this activity is PKK women/parents in Kapanewon Moyudan, Sleman, Yogyakarta. The location was chosen because most of the community of PKK mothers/parents work as teachers and as housewives so it is very well targeted. The method used in PkM activities is to provide education through face-to-face counseling with a strict process and given a pretest before counseling and after the activity to find out the benefits of this PkM activity a posttest is carried out. The results of this activity are evident from the posttest results that there is an increase in the understanding of the community/parents in responding to the use of Positive Language, especially in online learning assistance, understanding the psychological impact on children and realizing the importance of parenting/parenting knowledge for parents. This PkM activity is expected to contribute to parenting education to the wider community, so that there is a synergy between the campus and the community.
Keywords— Positive Language, Learn online, parents,
Branding Forum Komunikasi Karang Taruna (FKKT) Kemantren Gondokusuman Melalui Teknologi Augmented Reality (AR)
Authors: Haryani Prita , Renna Yanwastika Ariyana  , Yuliantono
Published: August 2024

Karang Taruna sebagai organisasi kepemudaan Indonesia, yang bertujuan memberikan pembinaan dan pemberdayaan kepada para pemuda khususnya remaja dalam bidang keorganisasian, ekonomi, ketrampilan dan kesenian, dapat memanfaatkan teknologi AR sebagai re-branding Karang Taruna kepada masyarakat. AR yang bersifat interaktif, real time, dan berbentuk 3 dimensi (teks,gambar,video) dapat diimplementasikan sebagai media informasi profile Karang Taruna dan variasi produk Karang Taruna berteknologi AR sehingga nantinya bisa bernilai ekonomi mandiri bagi organisasi Karang Taruna. Untuk mencapai tujuan Karang Taruna menjadi organisasi kepemudaan yang Inovatif, berwawasan TI dan berkemandirian ekonomi, Karang Taruna khususnya Forum Komunikasi Karang Taruna (FKKT) Kemantren Gondokusuman menyelenggarakan acara workshop Seni Budaya dan Multimedia, dengan sub tema workshop Multimedia “Branding Karang Taruna Melalui Teknologi Augmented Reality. Pelaksanaan workshop berjalan dengan lancar. Workshop diikuti oleh 25 peserta dan peserta antusias mengikuti Workshop sampai selesai. Dari hasil evaluasi kegiatan, diperoleh data bahwa bahwa jumlah peserta yang mengetahui dan menggunakan teknologi AR meningkat 55%, yang semula 25% menjadi 80%. Dengan mengikuti pelatihan, peserta memperoleh pengetahuan tentang Teknologi AR, implementasi dan praktik menggunakan AR.
Pelatihan Pemanfaatan Teknologi Internet of Things (IoT) Sistem Pemantauan Energi Listrik Motor Pompa PDAM Grobogan bagi Pegawai PDAM Grobogan
Authors: Firman Beny , Eko Pambudi Prastyono , Suyanto Muhammad , Hamzah Amir
Published: August 2024

Teknologi Internet of Things (IoT) saat ini semakin berkembang dan merambah pada bidang Energi Listrik. PDAM Grobogan sebagai salah satu penyedia air bersih di wilayah Grobogan Purwodadi Jawa Tengah memiliki unit pengolahan air bersih bertenaga listrik PLN untuk menggerakkan pompa kapasitas besar 3 fasa secara kontinyu tanpa henti dengan sistem mesin operasional terjadwal. Operator mesin pompa PDAM Grobogan secara rutin memantau operasi kerja motor pompa dan parameter listrik untuk menjamin lancarnya operasional pendistribusian air bersih ke pelanggan. Pengembangan teknologi IoT untuk pemantauan energi listrik pada unit pengolahan air bersih di PDAM Grobogan telah dikembangkan pada penelitian implementasi IoT pada sistem pemantauan energi listrik motor pompa sebelumnya. Untuk meningkatkan kinerja di PDAM Grobogan maka dilakukan kegiatan pelatihan penggunaan teknologi pemantauan energi listrik motor pompa bagi karyawan/teknisi/operator PDAM Grobogan.
Pelatihan Pembuatan Game dalam Program Dosen Berbagi Ilmu di SMK Negeri Tembarak Temanggung
Authors: Arbintarso Ellyawan , Nurnawati Erna Kumalasari , Pranoto Aji , Waluyo Sidik
Published: August 2024

Program Dosen Berbagi Ilmu merupakan salah satu bentuk kegiatan tri dharma perguruan tinggi bagi dosen yaitu bidang Pengabdian kepada Masyarakat. Selain itu, pelaksanaan pendidikan di luar kampus, baik di Lembaga pendidikan, instansi pemerintah, rumah ibadah lainnya merupakan salah satu kegiatan yang termasuk dalam Indeks Kinerja Utama Peguruan Tinggi (IKU) 3. Tujuan pelatihan pembuatan game bagi siswa SMK Negeri Tembarak adalah untuk memberikan bekal kepada siswa sebagai tambahan ketrampilan yang dapat dikembangkan menjadi profesi yang dapat mendatangkan pendapatan yang baik. Metode yang digunakan dalam pelatihan adalah metode wawancara kepada sekolah sebelum dimulai pelatihan, metode pendampingan dan tutorial dalam penyampaian materi pelatihan, dan pemberian quisenair sebagai pengukuran keberhasilan pelatihan. Hasil dari pelatihan ini dapat dilihat dari hasil quisenair setelah pelatihan memperlihatkan bahwa siswa berhasil dalam memahami dan mempraktekkan penggunaan Scratch dalam pengembangan game sederhana.
Financial, Non-Financial Indicators dan Corporate Governance terhadap Prediksi Financial Distress Perusahaan Sektor Transportasi
Authors: Syifa Dea , Idawati Wiwi
Published: August 2024

Financial distress is a condition where the company experience a deteriorating stage of the financial situation before bankruptcy. This study aimed to prove the influence of financial, non-financial and corporate governance indicators on financial distress in transportation sector listed on the Indonesian Stock Exchange periods 2016-2020. This study used the Springate method (S-score) to measure the level of financial distress. The sample was obtained by purposive sampling method in obtain 21 companies in transportation sector. The data used is secondary data in the form of annual reports from the publication of Indonesia Stock Exchange. Data analysis technique used in this study is multiple linear analysis panel data which is processed using Eviews 10 software. The hypothesis is obtained from previous research and various theories from other sources. The results of this study indicate that interest coverage ratio has a positive influence on financial distress and going concern opinion has a negative influence on financial distress. Meanwhile, long-term debt to equity ratio, age of company, independent board of commissioners, and institutional ownership did not has a influence on financial distress.
Pengaruh Kompetensi Perangkat Desa, Partisipasi Masyarakat, Komitmen Organisasi, dan Transparansi terhadap Akuntabilitas Pengelolaan Dana Desa
Authors: Sanusi Sanusi , Riyadi Padlah
Published: August 2024

The aim of the research is to test and provide empirical evidence of the influence of village officials' competence, community participation, organizational commitment and transparency on the accountability of village fund management. This research was conducted using a sample determination method, namely purposive sampling, with a quantitative research type. Data analysis was carried out using a multiple regression analysis model. Hypothesis testing was carried out to determine the extent of influence of village apparatus competence, community participation, organizational commitment and transparency on accountability in managing village funds, either partially or simultaneously. The results of hypothesis testing show that the competence of village officials has no effect on the accountability of village fund management, while community participation, organizational commitment and transparency have a positive effect on the accountability of village fund management.
Peran Kebijakan Dividen sebagai pemoderasi terhadap Penentu Cash Holding
Authors: Stevanus David , Susanto Yulius Kurnia
Published: August 2024

The objective of this research is to obtain the empirical evidence about the effect profitability, leverage, capital expenditure, net working capital, investment opportunity set, firm size dan operating cash flows towards cash holding moderated by dividend policy to the effect of profitability, leverage and capital expenditure on cash holding. The population in this research is manufacturing companies listed in IDX from the year of 2019-2021. Samples were obtained through purposive sampling method in which 41 data were taken as the sample. This research uses multiple regression method to test the hypotheses. The results of this research indicated that leverage, firm size, operating cash flows affect cash holding and moderating dividend policy towards leverage affect cash holding, if leverage increases then cash holding decreases, if firm size and operating cash flows increases then cash holding increases, if dividend policy increases it will strenghten then relationship between leverage and cash holding while profitability, capital expenditure, net working capital, investment opportunity set, moderating dividen policy towards profitability and capital expenditure do not affect cash holding.
Pengaruh Economic Value-Added dan Market Value Added terhadap Harga Saham pada Perusahaan Sektor Healthcare
Authors: Michelle Michelle , Nainggolan Olivia Venessa
Published: August 2024

According to the Central Statistics Agency (BPS) (2020), the economic sector experienced a sharp decline in income during the Covid-19 pandemic, which ranged from 70.67% to 87.93%. However, it is inversely proportional to the pharmaceutical sector companies which have experienced an increase in sales of goods and services, this is due to the fact that during the pandemic medical devices became the main needs of the general public. Seeing this phenomenon, the authors conducted a study that aimed to find out the effect of EVA and MVA on stock prices in Healthcare sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The author uses purposive sampling method in this study. The results of this study show that partially, Economic Value Added does not have a significant effect on stock prices, while Market Value Added has a significant influence on stock prices. Simultaneously, Economic Value Added and Market Value Added affect the share price of Healthcare companies on the Indonesia Stock Exchange for the 2019-2022 period.
Pengaruh Leverage, Profitability, Sales Growth, Age, Size dan Institutional Ownership terhadap Tax Avoidance
Authors: Sumadi Rizki Ramadhan , Susanto Yulius Kurnia
Published: August 2024

Tax Avoidance is defined as a legal activity (efforts made by taxpayers to minimize the tax burden).The objective of this research is to obtain empirical evidence regarding the influence of Leverage, Profitability, Sales Growth, Size, Age and Institutional Ownership (variable X) on Tax Avoidance (variabel Y) with the object of research on manufakturing companies listed on the indonesian Stock Exchange (IDX) from 2019 – 2021 years.The population in this study was obtained using sampling technique with purposive sampling method where this study amounted to 195 company data. The results of this study explain that Sales Growth, Age, Size, and Institutional Ownership have no effect on Tax Avoidance. While Leverage positif effect and Profitability Negative effect on Tax Avoidance.
SLAUGHTER QUALITIES OF BEEF BULLS IN PRIMORSKY KRAI
Authors: Толочка В.В. , Гармаев Б.Д. , Гармаев Д.Ц. , Косилов В.И.
Published: August 2024

В статье приводятся результаты изучения влияния генотипа бычков мясных пород на убойные качества. Целью исследования явилось изучение морфометрических показателей туши бычков специализированных мясных пород и уровня мясной продуктивности. При проведении научно-хозяйственного опыта бычки всех пород содержались в одинаковых условиях при полноценном, сбалансированном по всем питательным веществам, рационе кормления. Установлено влияние генотипа бычков на промеры и коэффициенты туши. При этом, бычки калмыцкой породы уступали абердин-ангусам и герефордам по всем морфометрическим показателям. Это обусловило преимущество бычков абердин-ангусской и герефордской пород над сверстниками калмыцкой породы по величине коэффициентов полномясности туши и выполненности бедра. По величине первого показателя (К1) это преимущество составляло 7,0 и 4,7 %, второго (К2) – 3,6 и 1,2 %. Установлено влияние генотипа бычков на убойные качества. Так, молодняк абердин-ангусской и герефордской пород превосходил сверстников калмыцкой породы по предубойной живой массе на 32,3 (7,25 %) и 53,6 кг (12,02 %), массе парной туши – на 27,0 (10,66 %) и 36,4 кг (14,38 %), выходу туши – на 1,8 и 1,2 %, убойной массе – на 30,4 (11,64 %) и 36, 9 кг (14,13 %), убойному выходу – на 2,4 и 1,1 %.

The article deals with the results of studying the influence of the genotype of beef bulls on slaughter qualities. The aim of the research was to study the morphometric parameters of the carcass of bulls of specialized meat breeds and the level of meat productivity. During the scientific and economic experiment, bulls of all breeds were kept under the same conditions with a full-fledged, balanced diet. The influence of the genotype of bulls on measurements and carcass indices was found out. The bulls of the Calmуk breed were inferior to AberdeenAnguses and Herefords according to all the morphometric indicators. This led to the advantage of the AberdeenAngus and Hereford breeds of bulls over the peers of the Kalmyk breed in terms of such parameters as the coefficients of fullness of the carcass and hip plumpness. According to the value of the first indicator (K1), this advantage was 7.0 and 4.7%, the second (K2) – 3.6 and 1.2%. The influence of the genotype of bulls on slaughter qualities was also revealed. Thus, the young of the AberdeenAngus and Hereford breeds surpassed their peers of the Kalmyk breed in pre–slaughter live weight by 32.3 (7.25%) and 53.6 kg (12.02%), the mass of the paired carcass – by 27.0 (10.66%) and 36.4 kg (14.38%), carcass yield - by 1.8 and 1.2%, slaughter weight – by 30.4 (11.64%) and 36.9 kg (14.13%), slaughter yield – by 2.4 and 1.1%.
COMPARATIVE YIELD CAPACITY OF GRAIN CROPS ON COMPLETE FALLOW IN BURYATIA
Authors: Батудаев А.П. , Цыдыпов Б.С. , Соболев В.А. , Гребенщикова Т.В. , Базаржапова Н.А.
Published: August 2024

В четырехгодичном полевом опыте на черноземе степной зоны Республики Бурятия рассмотрена сравнительная урожайность яровых зерновых культур (мягкая пшеница, овес, ячмень, тритикале, рожь и твердая пшеница). Опыт проведен на черноземе в трехкратной повторности, без удобрений, сроки посева – 15-20 мая, норма высева – 5 млн. шт. всхожих зерен на 1 га, глубина заделки семян – 6-8 см, агротехника возделывания – согласно зональной системе земледелия Бурятии, учет урожайности проводился сплошным методом селекционным комбайном SR2010 (TERRION). По результатам четырех лет исследований видно, что урожайность испытуемых зерновых культур в условиях степной зоны республики на черноземной почве определяется погодными условиями вегетационных периодов. Так, в среднем за четыре года исследований, которые сложились весьма по-разному по своим погодным условиям, по урожайности яровых зерновых, на первом месте из шести культур отмечено тритикале, на втором месте по урожайности оказался овес – 19,4 ц/га. Далее расположились мягкая пшеница – 17,2 и ячмень – 17,1 ц/га. Четырехлетние испытания в условиях степной зоны Бурятии по урожайности лучший результат показало тритикале. Неплохо в исследуемые годы отметились по урожайности овес и мягкая пшеница. Хороший результат по двухлетним испытаниям показала рожь (23,0 ц/га) и твердая пшеница (18,5 ц/га). Ключевые слова: зерновые культуры, чистый пар, степная зона, черноземная почва, урожайность зерна.

During a four-year field experiment on the chernozem of the steppe zone of the Republic of Buryatia the comparative yield capacity of spring grain crops (soft wheat, oats, barley, triticale, rye and durum wheat) was studied. The experiment was conducted on chernozem, within the triple replication, without fertilizers, with the sowing dates - May 15th -20th , seeding rate - 5 million germinated grains per 1 ha, seed embedding depth - 6-8 cm, farming techniques were according to the zonal farming system of Buryatia, the yield estimation was carried out by a continuous method using a SR2010 TERRION selection harvester. The results of the four-year research show that the yield capacity of the tested grain crops under the conditions of the steppe zone of the republic on the chernozem soil is determined by the weather conditions of the growing seasons. So, on the average for four years of the research, which were very different according to their weather conditions, the best yield capacity among the studied grain crops was noticed at triticale, then the oats was with the yield equaled to 19,4 dt/ha. Then soft wheat with 17.2 dt/ha and barley - 17.1 dt/ha came. Four-year research under the conditions of the steppe zone of Buryatia in terms of yield capacity the best result triticale showed. Oats and soft wheat did well during the study in terms of yield capacity. Rye (23.0 dt/ha) and durum wheat (18.5 dt/ha) showed good results in the two-year trials.
INFORMATION TECHNOLOGIES IN THE ACCOUNTING CENTRALIZATION SPHERE
Authors: Литвина К.Я.
Published: August 2024

В статье анализируются применяемые информационные технологии при централизации ведения бухгалтерского учета, а также анализируются информационные технологии, которые в перспективе могут быть применены (адаптированы) для сферы публичных финансов, бухгалтерского (бюджетного) учета. Подчеркивается различие между классической организацией деятельности по бухгалтерскому учету и отчетности, где процесс относится к группе обеспечивающих, и созданием централизованной бухгалтерии, где деятельность по управлению финансовыми ресурсами относится к группе основных процессов. Соответственно, проанализированы отдельно информационные технологии, применяемые для выполнения основных функций централизованной бухгалтерии, и информационные технологии, применяемые для выполнения функций управления и развития ЦБ. В качестве элемента научной новизны в статье представлена разработанная автором модель соответствия функции по управлению, развитию и производству услуг централизованной бухгалтерии с информационными технологиями, способными реализовать требуемые функции. Предлагаемая модель применима для любых систем управления современных организаций с адаптацией как элемент количественной и качественной оценки уровня цифровой зрелости для планирования стратегических инициатив цифровой трансформации. В заключении намечены пути дальнейшего научного исследования развития направлений применения информационных технологий при централизации учета.

The article analyzes the information technologies used in the accounting centralization, and also analyzes information technologies that in the future can be applied (adapted) to the public finance and budget accounting. The difference is emphasized between the classical organization of accounting and reporting activities, where the process belongs to the group of supporting processes, and the centralized accounting department creation, where the activity of managing financial resources belongs to the group of basic processes. Accordingly, information technologies used to perform the main functions of centralized accounting and information technologies used to perform the functions of management and development of the Central Bank were analyzed separately. As a scientific novelty element, the article presents a model developed by the author for matching the functions of managing, developing and producing centralized accounting services with information technologies capable of implementing the required functions. The proposed model is applicable to any modern management systems with adaptation as an element of quantitative and qualitative assessment of the digital maturity level for planning strategic digital transformation initiatives. Ways for further scientific research into the development of information technologies usage areas in the accounting centralization are outlined in conclusion.
ADVANTAGES AND DIFFICULTIES OF TALENT POOL MANAGEMENT IN ORGANIZATIONS
Authors: Пеша А.В. , Шавровская М.Н.
Published: August 2024

В контексте событий, происходящих на рынке труда под воздействием факторов глобальной и национальной среды, работодатели все чаще задумываются о формировании стратегической устойчивости компаний через реализацию долгосрочных проектов управления талантами. В данной статье авторами приводятся результаты анализа практик управления кадровым резервом в 37 компаниях различных сфер деятельности и масштабов бизнеса как основы реализации стратегического управления талантами. Авторы представили взгляд представителей работодателей на вопросы о преимуществах целевого и системного подхода к управлению кадровым резервом, видении базовых инструментов и основных сложностях, с которыми сталкиваются компании при формировании резерва. В результате авторами подтверждаются гипотезы о том, что самым распространенным в практике инструментом управления кадровым резервом выступает индивидуальный план развития. Помимо этого, в анализе показано, что невовлеченность руководства и формальный подход выступают ключевыми сложностями управления кадровым резервом в компаниях, приводящими к низкому проценту резервистов, получающих продвижение по карьере. Проведенный анализ открывает перспективы углубления исследования по вопросам управления рисками и сложностями управления кадровым резервом в организациях.

In the labor market situation context under the global and national factors influence, employers are increasingly thinking about building the strategic companies’ sustainability through the long-term talent management projects. In this article, we present the results of a personnel reserve management practices analysis in 37 companies of various fields of activity and business scales as the basis for the strategic talent management. We presented the employers’ view on questions about the advantages of a targeted and systematic approach to personnel reserve management, the basic tools vision and the main difficulties that companies face when forming a reserve. As a result, we confirm the hypothesis that the most common practice tool for managing personnel reserves is an individual development plan. In addition, the analysis shows that lack of management involvement and a formal approach are key difficulties in managing the talent pool in companies, leading to a low percentage of reservists receiving career advancement. The analysis opens up prospects for deepening research on the issues of risk management and the complexities of managing the personnel reserve in organizations.
ECONOMIC AND MATHEMATICAL MODELING OF THE BORROWER'S DEFAULT
Authors: Илюхин А.А. , Радковская Е.В. , Илюхина С.В.
Published: August 2024

В условиях высокой волатильности рынка кредитные организации определяют стабильность экономических процессов. Но при этом для них кратно возрастают хозяйственные риски, прежде всего, связанные с потерей кредитных ресурсов. В исследовании разработаны экономико-статистические модели определения уровня вероятности дефолта (PD) заемщика. Совершенствование общей экономико-математической модели дефолта (PD)заемщика осуществлено на основе расширение списка и детального анализа основных экономических факторов, который был осуществлен на основе эмпирических данных за последние 8 лет, взятых по 51 предприятию методами корреляционно-регрессионного анализа. Использована статистика предприятий широкого круга отраслей производства добычи, переработки экономических ресурсов и производства потребительских благ, это позволило разработать репрезентативные модели. В статье приведены модели, полученные по статистическим данным отдельных крупных российских компаний и результаты расчетов авторов по влиянию факторов на уровень вероятности дефолта (PD) заемщика по 21 крупной компании в РФ. Построение математической модели зависимости уровня вероятности дефолта от различных экономических факторов имеет не только теоретическое, но практическое значение. Прикладные результаты исследования могут быть использованы кредитными предприятиям в организации и оптимизации своей деятельности.

In high market volatility conditions, credit institutions determine the economic processes stability. But at the same time, economic risks increase for them, primarily related to the loss of credit resources. The study developed economic and statistical models for determining the borrower’s default probability. The general economic and mathematical borrower’s default model improvement was carried out on the basis of the main economic factors’ detailed analysis, which was carried out on the basis of empirical data over the last 8 years, taken from 51 enterprises by using the correlation and regression analysis methods. Enterprises’ statistics of a wide range of industries (production, extraction, processing of economic resources and production of consumer goods) were used, this allowed to develop representative models. The article presents models obtained from several large Russian companies’ statistical data and the authors' calculations results on the influence of factors on the borrower's probability of default level for 21 large companies in the Russia. The mathematical model construction of the default probability dependence on various economic factors has not only theoretical, but practical significance. Applied research results can be used by credit organizations to optimize their activities.
CURRENT PROBLEMS OF ASSESSING INTERREGIONAL CONNECTIVITY
Authors: Конищев Е.С.
Published: August 2024

Статья посвящена анализу методологических подходов к оценке межрегиональной связанности, представленных в работах российских исследователей и опубликованных за последние годы. Методической базой исследования стали общенаучные методы, а также различные методы анализа, в том числе анализ научной литературы по релевантным тематикам. Среди основных результатов можно выделить отсутствие единого видения развития методологии исследований по релевантным темам. Отмечается постепенный рост количества работ, в которых оценка связанности проводится на основе показателей, непосредственно характеризующих количество и характер межрегиональных взаимодействий/ обменов. В исследованиях с применением математического моделирования фокус авторов направлен на повышение комплексности моделей посредством интеграции дополнительных расчетных показателей, коэффициентов и индексов. В статье автором проведен критический анализ каждого из применяемых в современных научных исследованиях подходов к оценке межрегиональной связанности, описаны их достоинства и недостатки. Основываясь на результатах проведённого анализа, сделаны выводы о наиболее перспективных направлениях развития методологии исследований связанности, которые нам представляются в интеграции анализа показателей, отражающих количество и характер межрегиональных взаимодействий/ обменов, и методов математического моделирования.

The article is devoted to the methodological approaches analysis to the interregional connectivity assessment presented in the Russian researchers’ works and published in recent years. The methodological basis of the study was general scientific methods, as well as various methods of analysis, including the scientific literature analysis. The lack of a unified vision for the research methodology development on relevant topics was revealed. There is a gradual increase in the number of publications where the connectivity assessment is carried out on the basis of indicators that directly characterize the number and nature of interregional interactions/exchanges. In studies using mathematical modeling, the authors focus on increasing the complexity of models by integrating additional calculated indicators, coefficients and indices. In this article, the author conducted a critical analysis of each of the approaches to interregional connectivity assessment used in modern scientific research, describing their advantages and disadvantages. Based on the results of the analysis, conclusions were drawn about the most promising directions for the development of connectivity research methodology, which we see in the integration of the indicators analysis reflecting the number and nature of interregional interactions/exchanges, and mathematical modeling methods.
LABOR MARKET AND FERTILITY: A RESEARCH BASED ON THE REGIONAL DIFFERENTIATION ANALYSIS
Authors: Шмарова И.В. , Шубат О.М.
Published: August 2024

Развитие экономики России зависит от множества факторов, среди которых значимыми являются демографические факторы. Снижение численности населения, усугубляющееся процессом старения общества, происходит несмотря на реализуемые государством меры стимулирования рождаемости, поддержки семьи и детей, и создает угрозу национальной безопасности. В этих условиях разработка мер, направленных на преодоление существующей демографической ситуации, должна сопровождаться всестороннимиисследованиями факторов, оказывающих влияние на ее изменение. Целью исследования явилось изучение показателей, характеризующих региональную дифференциацию по уровням образования, рождаемости детей, положению женщин на рынке труда, а также идентификация взаимосвязей между ними. В результате исследования выявлено, что в период 2018-2022 гг. в России заметно снизилась динамика рождаемости первых и вторых детей, а показатели рождения третьих и последующих детей увеличиваются; наблюдается статистическая взаимосвязь между показателями рождаемости и положением женщин на рынке труда; в то время как изменения в уровнях рождаемости и структуре женского населения по уровню образования происходят независимо друг от друга. Предложены направления совершенствования мер стимулирования рождаемости с учетом результатов реализованного исследования.

The Russian economy development depends on many factors, among which demographic factors are significant. The decline in population, aggravated by the aging process, occurs despite government measures to stimulate the birth rate, support families and children, and poses a threat to national security. In these conditions, the development of measures to overcome the existing demographic situation must be accompanied by comprehensive research into the factors influencing its change. The purpose was to study indicators characterizing regional differentiation in education level, child birth rates, and the women’ position in the labor market, as well as to identify the relationships between them. The study revealed that the birth rate dynamics for the first and second children has noticeably decreased in Russia in the period 2018-2022, and the birth rates of third and subsequent children are increasing; there is a statistical relationship between fertility rates and women's participation in the labor market; changes in birth rates and the female population structure by educational level occur independently of each other. Directions for improving measures to stimulate fertility are proposed, taking into account the implemented research results.
ASSESSING THE INFORMATION SYSTEMS FUNCTIONALITY METHODOLOGY FOR MANAGING STAFF COMPETENCIES IN THE IMPORT SUBSTITUTION CONDITIONS
Authors: Коковихин А.Ю.
Published: August 2024

В условиях импортозамещения иностранного программного обеспечения, автоматизирующего управленческие процессы, особое значение приобретает оценка функциональности информационных систем управления компетенциями персонала. В предметном поле менеджмента функциональность информационной системы управления компетенциями персонала исследуется крайне редко и представлена единичными публикациями прикладного характера. Статья призвана внести вклад в устранение данного исследовательского разрыва при достижении цели исследования – предложить методологический подход к оценке функциональности информационных систем управления компетенциями персонала в условиях импортозамещения. Использованы методы обобщения научной литературы, функционального анализа и кластеризации при исследовании автоматизации функций управления компетенциями в 13 оригинальных информационных системах. Выявлены 3 функциональных кластера информационных систем управления компетенциями. Даны рекомендации, описаны этапы оценки функциональности информационных систем управления компетенциями персонала в условиях импортозамещения как для организаций работодателей при формировании технического задания на автоматизацию функций управления персоналом, так и для отечественных разработчиков программного обеспечения при формировании конкурентоспособного предложения, а также органов государственной власти и управления образованием, решающих задачи ликвидации разрывов в компетенциях на отраслевом и кластерном уровнях.

In the context of foreign software import substitution that automates management processes, assessing the information systems functionality for managing staff competencies, becomes especially important. In the management subject field, the information system functionality for managing staff competencies is studied extremely rarely and is represented by single publications of a practical nature. The article is intended to contribute to this research gap eliminating while achieving the goal of the study - to propose a methodological approach to assessing the information systems functionality for managing staff competencies in the import substitution conditions. Methods of literature synthesis, functional analysis and clustering were used to study the automation of competency management functions in 13 original information systems. 3 functional clusters of competency management information systems have been identified. Recommendations are given for assessing the information systems functionality for managing staff competencies in the import substitution conditions, both for employers when forming technical specifications for the HR management functions automation, and for national software developers when forming a competitive offer, as well as government and educational authorities solving the liquidation gaps problems in competencies at the industry and cluster levels.
APPROACHES FORMATION TO THE INTERNAL CONTROL SYSTEM IMPROVEMENT TAKEN INTO ACCOUNT CORPORATE STRUCTURE’S ORGANIZATIONAL FEATURES
Authors: Пашнин И.В.
Published: August 2024

Данная статья посвящена проблеме формирования подходов к совершенствованию системы внутреннего контроля с учетом организационных особенностей корпоративной структуры. Автором был проанализирован опыт организации системы внутреннего контроля в крупной российской логистической компании. На основе данного опыта были сформированы собственные выводы и предложен собственный подход к осуществлению внутреннего контроля, основные положения которого представлены в рамках настоящего исследования. В частности, для организации эффективного взаимодействия муниципальных органов власти с АО «Почта России» автором статьи предложен функционал работников органов местного самоуправления муниципальных образований и требования к разработке специального программного обеспечения, при помощи которого будет реализован механизм взаимодействия, определены его преимущества. Предложено выделение на уровне Почтамта должности «внутренний контролер», систематизированы задачи, которые будет решать данный работник, представлена структура отчета о внутреннем контроле. Представленная информация может применяться не только в АО «Почта России», но и в деятельности крупных корпоративных структур с развитой региональной сетью с незначительной адаптацией. Разработанные подходы к совершенствованию системы внутреннего контроля являются элементами научной новизны.

This article is devoted to the problem of developing approaches to improving the internal control system, taking into account the organizational features of the corporate structure. We analyzed the experience of organizing an internal control system in a large Russian logistics company. Based on this experience, we formed own conclusions and proposed own approach to internal control implementing, the main provisions of which are presented. In particular, to organize effective interaction between municipal authorities and JSC Russian Post, we proposed the local government bodies employees’ functionality and requirements for the special software development with the help of which the interaction mechanism will be implemented, and its advantages are identified. It is also proposed to allocate an “internal controller” position at the Post Office level; systematized the tasks that this employee will solve, and presented the report on internal control structure. The information can be used not only in Russian Post JSC, but also in the practical activities of large corporate structures with a developed regional network with minor adaptation. The developed approaches to improving the internal control system constitute elements of scientific novelty.
juego en la formación. La resistencia de la cultura institucional universitaria
Authors: Brero Juan Facundo , Manrique María Soledad , Schiavo Sofia
Published: August 2024

Nos preguntamos acerca del sentido que tomó una experiencia de juego de simulación para docentes y estudiantes de una Cátedra Universitaria en Argentina. Luego de la experiencia se realizaron entrevistas en profundidad a doce estudiantes y cuatro docentes. Las categorías inductivas permitieron comprender el sentido que toma el juego para los participantes y las dificultades que se presentan al llevarlo a cabo. Los resultados muestran que ante una situación de extrema demanda prevalecen modos conocidos del ejercicio del rol que obturan la coexistencia de la experiencia lúdica y la formativa. Interpretamos estos resultados en términos de la cultura institucional universitaria.
Detection and Analysis of Malicious Software Using Machine Learning Models
Authors: Öztürk Ahmet , Hızal Selman
Published: August 2024

The continuous evolution of malware poses a significant challenge in cybersecurity, adapting to technological advancements despite implemented security measures. This paper introduces an innovative approach to enhance the detection of obfuscated malware through the integration of machine learning (ML). Utilizing a real-world dataset of prevalent malware types such as spyware, ransomware, and trojan horses, our study addresses the evolving challenges of cybersecurity. In this study, we evaluate the performance of ML algorithms for obfuscated malware detection using the CIC-MalMem-2022 dataset. Our analysis encompasses binary and multi-class classification tasks under various experimental conditions, including percentage splits and 10-fold cross-validation. The evaluated algorithms include Random Tree (RT), Random Forest (RF), J-48 (C4.5), Naive Bayes (NB), and XGBoost. Experimental results demonstrate the effectiveness of RF, J-48, and XGBoost in achieving high accuracy rates across different classification tasks. NB also shows competitive performance but faces challenges in handling imbalanced datasets and multi-class classification. Our findings highlight the importance of employing advanced ML techniques for enhancing obfuscated malware detection capabilities and provide valuable insights for cybersecurity practitioners and researchers. Future research directions include fine-tuning model hyperparameters, exploring ensemble learning approaches, and expanding evaluation to diverse datasets and real-world scenarios.