bluuebunny/crossref_metadata_2025 huggingface dataset:
Implementation Of The Blended Learning Model In Class VIIIA Social Studies Subjects At Air Hitam 1 Public Middle School, West Lampung Regency
Authors:   Universitas Lampung, Ardila Evi , Utami Dian , Pargito Pargito
Published: September 2023

This study aims to determine how to implement the blended learning model in social studies learning for class VIIIA SMPN 1 Air Hitam. Blended learning is learning that is best used when transitioning to a normal state, this learning combines offline learning with online learning. The research method used a qualitative approach and this research was conducted at SMPN 1 Air Hitam. Data collection techniques with interviews, observation and documentation. The sampling technique used purposive sampling aimed at school principals, social studies teachers and SMPN 1 Air Hitam students. Test the validity of the data with technical triangulation and data analysis with interaction analysis whose steps start from data collection, data reduction, data presentation and verification. The results of the research on the implementation of the blended learning learning model have been carried out, starting from lesson planning, implementing learning according to the blended learning syntax, namely searching of information, acquisition of information and synthesizing of knowledge which is carried out both in online and offline learning. Assessment of blended learning includes assessment of attitudes, knowledge and skills. The conclusion of this study is that the implementation of the blended learning model in class VIII A can be seen through the planning activities that the teacher has prepared learning tools, schedules and teaching materials. The implementation activities are in accordance with the blended learning syntax. Judgment activities are carried out offline and online.
Melacak Gerakan Masyarakat Sipil Melalui Tagar #ReformasiDikorupsi di Twitter
Authors: Arianto Bambang
Published: September 2023

Artikel ini bertujuan mengelaborasi peran media sosial sebagai saluran gerakan masyarakat sipil. Hal tersebut dapat membuat media sosial menjadi saluran partisipasi guna mencari dukungan publik dalam pelembagaan gerakan masyarakat sipil. Artikel ini menganalisis percakapan warganet di Twitter dengan tagar #ReformasiDikorupsi berbasis data analisis Drone Emprit Academic. Hasil penelitian menunjukkan bahwa media sosial dapat digunakan sebagai saluran gerakan masyarakat sipil dalam membangun advokasi, pemberdayaan, dan kritik sosial terhadap berbagai kebijakan publik, termasuk memperkuat pelembagaan demokrasi di Indonesia.
Yields of Biodynamic Agriculture of Ernst Stegemann (1882-1943): Experimental Circle Data of the First Biodynamic Farmer
Authors: Paull John
Published: September 2023

Ernst Stegemann (1882–1943) was the first biodynamic farmer. He was an Anthroposophist with a 375 acre (150 hectares) mixed farm at Marienstein, midway between Frankfurt and Hamburg, Germany. Stegemann attended the Agriculture Course at Koberwitz (now Kobierzyce, Poland) in June 1924 at which the New Age philosopher, Dr Rudolf Steiner (1861–1925), laid the historical foundations for biodynamic and organic farming. Stegemann was a founding member of the Experimental Circle of Anthroposophical Farmers and Gardeners which was founded by Steiner during the Koberwitz course. Prior to the Course, Steiner gave Stegemann some preliminary insights on agricultural practice. Steiner’s injunction to the farmers and gardeners of the Experimental Circle was to test his “hints” for a new and then un-named agriculture, to establish what works, and then to publish the results, and thereby bring the ‘era of secrecy’ to a close. Until that point, members of the Circle were to maintain confidentiality of the Course and experiments. The present paper reveals some of the earliest results of putting Steiner’s indications to the test. For Stegemann, over eight years, the annual yield for sugar beet show increases using Biodynamics of up to 26% (compared to the base year of 1923). The annual yield for “cereals” show increases using Biodynamics of up to 42% (compared to the base year of 1923). Stegemann’s longitudinal yield data were presented in June 1931 to Experimental Circle members, under constraints of confidentiality, at his farm at Marienstein (in the then Province of Hanover; now in the German state of Lower Saxony), and now appear unbridled from those constraints of confidentiality.
Profile of Medico-Legal Cases in Accident & Emergency Department of SSKH, LHMC, New Delhi During Pre-Covid-19 and Covid-19 Periods
Authors: Kumar Rajesh , Jena Satyakam , Singh Mukesh , Naik Shrabana , Prakash Anupam , Singh Sukhdeep
Published: September 2023

Medico-legal cases presented to the Accident & Emergency department vary from hospital to hospital. Profiling these cases from time to time provides an insight into the workload of medico-legal cases as well as what is going on in and around the locality. The present study was conducted at LHMC, New Delhi from January 2021 to June 2022 from the available records of MLCs from 1st January 2019 to 31st December 2021. Out of a total of 5702 MLCs, males were 85.77%. Victims of the age group 21–30 years formed the majority (36.30%) of the cases followed by age groups 31–40 years (25.44%). The time of incidence was between 6 p.m. and 11.59 p.m. in the majority (42.00%) cases. The time of reporting was between 6 p.m. and 11.59 p.m. in the majority (40.05%) of cases. A majority (56.92%) of the victims had reported within 1 hour of the incident. The cause was blunt force trauma in more than half (51.05%) cases, followed by RTA (17.93%) and poisoning (17.84%). In more than half (56.51%) cases, the manner was homicidal, followed by accidental including RTA (23.95%) and suicidal (19.35%). The surgery department was found involved in more than 2/3 (69.15%) cases, followed by Orthopaedics (31.85%), Medicine (20.199%) and ENT (19.52%). In 85.50% of cases, the victims were discharged within 24 hours. Hospital death in MLCs was 4.15% whereas 1.87% of victims were referred to other hospitals for further management.
Agresivitas Pajak, Audit Delay dan Pergantian Auditor
Authors: Sabilla Sasa , NR Erinos
Published: September 2023

The purpose of this study was to analyze the effect of tax aggressiveness and audit delay on auditor switching. The data used in this study are financial reports consumer goods listed on the Indonesia Stock Exchange for the 2016-2019 period. The data sampling method used purposive sampling method, based on certain criteria obtained a sample of 108 company data. Auditor switching is measured by a dummy variable. The type of data used in this study is secondary data obtained from the IDX website and the website of the company concerned. Testing the hypothesis of this study using logistic regression analysis. The results show that tax aggressiveness has a positive effect on auditor switching, while audit delays have no effect on auditor switching.
Determinants Of Cash Holding: Studi Empiris pada Perusahaan Wholesale Terdaftar di BEI Tahun 2017-2021
Authors: Wahyuni Yustiranda , Setiawan Mia Angelina
Published: September 2023

The purpose of this study was to determine and analyze the influence of operating cash flow and company size on the cash holdings. This research uses quantitative methods with 2017-2021 observation years. The research sample consisted of 28 wholesale sub-sector companies listed on the Indonesia Stock Exchange, while the method used was purposive sampling, with a total sample of 140 samples. The type of data in this study is secondary data obtained from the Indonesia Stock Exchange in the form of an annual report. The analytical method used is multiple regression and path analysis to test the hypothesis which is assisted by using the SPSS 22. The results showed operating cash flow have a positive and significant effect on the cash holding, while the company size has a positive but not significant effect on the cash holding.
Pengaruh Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan dengan Tata Kelola Perusahaan sebagai Variabel Moderasi pada Perusahaan Manufaktur di Indonesia
Authors: Monalisa Putri , Serly Vanica
Published: September 2023

This study discusses the effect of corporate social responsibility on company financial performance with corporate governance as a moderating variable in manufacturing companies in the consumer good industry sub-sector which are listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The research samples were 29 companies with a total of 145 data. The data analysis technique in this study was using moderated regression analysis (MRA). The results of the study show that corporate social responsibility (CSR) variables have no significant effect on financial performance. Corporate social responsibility (CSR) variable has no significant effect on financial performance which is moderated by corporate governance variables based on foreign ownership, institutional ownership, and managerial ownership. The corporate social responsibility (CSR) variable has a simultaneous or overall effect on financial performance with corporate governance as a moderating variable.
Pengaruh Leverage, Ukuran Perusahaan, Pertumbuhan Laba, dan Profitabilitas terhadap Kualitas Laba: Studi pada Perusahaan Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021
Authors: Desyana Gita , Gowira David , Jennifer Miranda
Published: September 2023

This research aims to study how leverage, firm size, profit growth, and profitability affect earnings quality. The study uses quantitative approach with associative method. Basic Materials companies that listed on Indonesia Stock Exchange in 2017-2021 with total of 97 companies are the population used in the study. Researchers use purposive sampling in selecting samples resulting in 67 companies meeting the criteria determined. Data used is secondary data obtained using documentation observation method from www.idx.co.id. With total of 335 data collected, researchers use multiple linear regression with the SPSS 25 programs. Results show that firm size has significant positive effect on earnings quality. Meaning that larger company has higher earnings quality. In contrast, earnings quality is not significantly affected by leverage, profit growth and profitability of firm. Further researches are hoped to expand the observation period, use other variables, and study other sector of company to show better result.
Lifting facial com fi os de polidioxanona (PDO) – relato de caso
Authors: Lages Renata Bandeira , Lira Larissa de Brito Carvalho , Oliveira Yves Viana Ramalho , Ribeiro Werika Lourena de Sousa
Published: September 2023

O envelhecimento facial é contí nuo e multi fatorial. Com o decorrer do tempo, as mudanças fi siológicas podem afetar a autoesti ma do indivíduo. Isso ocasiona uma procura crescente por tratamentos estéti cos, principalmente os menos invasivos, com baixos índices de complicações, rápida recuperação e que atendam as suas necessidades. O lift ing facial com fi os de polidioxanona (PDO) espiculados é um exemplo de tratamento seguro e efi caz para o rejuvenescimento facial, além de apresentar baixa incidência de efeitos adversos. O objeti vo deste arti go é apresentar um relato de caso clínico, no qual foram uti lizados fi os PDO espiculados, com o intuito de destacar a sua relevância no processo de rejuvenescimento, através do lift ing facial. Realizou-se a aplicação de fi os PDO espiculados com pertuitos individualizados na região inferior do terço médio da face. Os registros fotográfi cos foram realizados com 15 dias e 30 dias após o procedimento, confi rmando a efi cácia da técnica. A escolha da técnica de inserção tem efeitos disti ntos nos primeiros dias, mas os fi os PDO espiculados se mostraram uma sublime alternati va aos procedimentos mais invasivos.
O uso do ultrassom microfocado associado à hidroxiapati ta de cálcio em sessão única – relato de caso
Authors: Cançado Carolina Modolo , Oliani Silvia Aparecida Gimenes Cantele , Feitosa Pedro Carvalho
Published: September 2023

O objeti vo desse trabalho foi avaliar através de um relato de caso o uso do ultrassom microfocado associado à hidroxiapati ta de cálcio para a bioesti mulação de colágeno full face e pescoço. O ultrassom microfocado é uma tecnologia não invasiva que emite ondas, onde há uma geração de energia e calor que causam pontos de coagulação, gerando uma infl amação e fazendo a bioesti mulação do colágeno. Para o ultrassom microfocado na face e pescoço são uti lizados 3 ponteiras diferentes. A ponteira de 1,5mm e 3mm são ponteiras dérmicas que irão realizar a remodelação de colágeno e consequentemente a neocolagenese e neoelastogenese, sendo que a primeira vai ati ngir a derme mais superfi cial e a segunda a derme mais profunda. A ponteira de 4,5mm é uma ponteira subdérmica que vai fazer pontos de ancoragem da pele no sistema músculo aponeuróti co (SMAS), com isso ocorre a retração do SMAS e o efeito lift ing imediato. A hidroxiapati ta de cálcio é um bioesti mulador de colágeno injetável, é um composto sintéti co na forma de microesferas suspensas em gel aquoso que promove uma infl amação tecidual levando ao estí mulo da neocolagênese. Esse material é compatí vel a pele e já muito uti lizado na área da estéti ca. Ambas as técnicas podem ser uti lizadas juntas ou separadamente. Para este caso foi realizada a associação de ultrassom microfocado e hidroxiapati ta de cálcio para avaliar a potencialização dos resultados associando as técnicas. Primeiramente foi realizado os disparos com ultrassom microfocado full face e pescoço e em uma segunda etapa foi realizada a aplicação da hidroxiapati ta de cálcio (Diamond - Rennova®) nas mesmas regiões. Os resultados foram avaliados e registrados em três períodos diferentes: pós-imediato, 60 dias e 90 dias. O resultado encontrado nesse relato de caso foi que houve um espessamento e uma melhora na qualidade dérmica, porém, seriam necessárias mais sessões de estí mulo de colágeno para obter um melhor resultado
Toxina botulínica ti po A e o tratamento do bruxismo - relato de caso
Authors: Brasil Paula Roberta da Conceição , de Azevedo Cledson Lima , Cafola Caio Batista
Published: September 2023

O bruxismo se caracteriza pelo hábito de ranger e/ou apertar os dentes, devido à hiperati - vidade da musculatura masti gatória, resultando em sintomas que trazem sofrimento e afetam a qualidade de vida dos pacientes. Ele possui origem multi fatorial e desconhecida, sendo que, a gravidade das lesões e a sua intensidade alterna entre as pessoas. A aplicação da toxina botulí- nica ti po A (TxB-A) para relaxamento muscular tem sido aplicada em muitos trabalhos cientí fi cos, para fi ns estéti cos e funcionais, se estendendo as mais diversas áreas da saúde e com excelentes resultados. Assim, o objeti vo desse relato de caso foi apresentar a ação da TxB-A para tratamento do bruxismo, avaliando seus resultados estéti cos e funcionais. Consideramos que os resultados foram sati sfatórios, pois, percebeu-se redução do músculo masseter com afi namento do terço inferior da face, bem como melhora do quadro de dor relatado pela paciente. Contudo, considera-se que o alto custo do procedimento pode ser um fator limitante às camadas sociais com menor poder aquisiti vo.
ACTUALIZACIÓN DEL REGLAMENTO ARGENTINO INPRES-CIRSOC 103 – II (2021)
Authors: Bassotti Ricardo , Martínez Carlos , Bay Cristian
Published: September 2023

Argentina cuenta con un amplio espectro de peligrosidad sísmica, siendo muy elevada en el centro oeste y atenuándose hacia el este. Esto radica en la necesidad de contar con normativa actualizada para el diseño sismo resistente de estructuras. El Instituto Nacional de Prevención Sísmica es el encargado de redactar la normativa sismorresistente de Argentina y, para el diseño de estructuras de hormigón armado bajo acciones sísmicas está vigente el INPRES-CIRSOC 103-II (2005). En 2020 se puso en discusión pública nacional una nueva versión que, desde 2021 está en trámite de aprobación, manteniendo la filosofía del diseño por capacidad. En este trabajo se analizan y comparan los cambios entre ambas versiones y, en algunos aspectos con otras normativas internacionales. Se destacan cambios importantes en prescripciones de materiales, cuantías de armadura longitudinal de vigas y tabiques. Los cambios son mostrados con gráficos y tablas comparativas entre ambas versiones.
EVALUACIÓN DE LA VULNERABILIDAD SÍSMICA DE VIVIENDAS DE SILTEPEC, CHIAPAS (MÉXICO)
Authors: Godínez Domínguez Eber , Ruiz Sibaja Alejandro , Díaz Alvarado Sergio , Pereyra Roblero Emamnuel
Published: September 2023

Se presenta un estudio en que se evalúa la vulnerabilidad sísmica de 74 viviendas de 13 manzanas del núcleo urbano de Siltepec, Chiapas, México. Para este fin, se emplean dos métodos: 1) el basado en la clasificación tipológica según la Escala Macrosísmica Europea (EMS-98) y, 2) el del Índice de Vulnerabilidad Sísmica (MIV) de RISK-UE. El segundo método es un refinamiento del primero, ya que cuantifica mejor los factores de construcción y comportamiento de cada edificio, los cuales inciden directamente en la estimación de su vulnerabilidad. Los resultados obtenidos se presentan en tablas y figuras que resumen la vulnerabilidad sísmica estimada, y muestran que en la zona estudiada predominan las viviendas con clases de vulnerabilidad alta (B) y muy alta (A). Se observa que la estimación de la vulnerabilidad sísmica aplicando los criterios de la Escala EMS mejora significativamente al aplicar MIV, ya que se detecta un incremento de construcciones de clase A (de 26 a 44) y una disminución de las de clase B (de 26 a 20) y C (de 20 a 10), respecto a la evaluación realizada con EMS.
MODELADO CON SOFTWARE DE PÉNDULOS DE FRICCIÓN CON RESTRICCIÓN AL ALZAMIENTO
Authors: Parra García Dimas , Tena Colunga Arturo
Published: September 2023

La aplicación racional de sistemas de aislamiento sísmico puede resultar en una reducción significativa de las fuerzas de inercia desarrolladas en una estructura durante un sismo severo. Si bien esto implica una reducción deseada de los momentos de volteo en la estructura, las fuerzas de alzamiento desarrolladas pueden ser lo suficientemente grandes en estructuras altas y/o esbeltas, como para ser motivo de preocupación, debido a la incapacidad inherente de los aisladores deslizantes y pendulares, para resistir fuerzas de tensión. Se han propuesto ya péndulos de fricción capaces de restringir adecuadamente el desplazamiento vertical ante cargas de alzamiento. En este trabajo se presenta cómo operan estos dispositivos y cómo se pueden modelar de manera práctica utilizando elementos ya disponibles en la librería del programa ETABS. El modelado propuesto se calibra y compara con los resultados obtenidos en ensayes experimentales, obteniéndose una buena aproximación.
Evaluation of the Effectiveness of Social Support Measures in the Sakhalin Region (Based on Interview Materials)
Authors:   Sakhalin State University, Chudnova Olga V.
Published: September 2023

In the present article the author analyzes the functioning of the social protection system in the Sakhalin Oblast based on the results of the research conducted by the in-depth interview method. The main problems faced by the recipients of social services are described, and special attention is paid to the assessment of the effective-ness of measures to support vulnerable groups of the population. It is emphasized that there is a need for con-tinuous monitoring and improvement of this process, as the island region is doing a significant amount of work to meet the vital needs of these categories of citizens, but the existing measures do not always meet the needs of citizens in terms of volume, quality and accessibility. This implies the need to develop and implement mech-anisms aimed at improving the social protection system and providing more effective support for the vulnera-ble segments of the population of the island region.
Development of Methodological Approach to Corporate Recovery of Non-Public Corporations Usage-Based on Corporate Governance Tools
Authors:   Samara State University of Economics, Volkodavova Elena V. , Zhalnin Vasily V. ,   Samara State University of Economics
Published: September 2023

The present article substantiates the need to develop a methodical approach to corporate recovery for Russian non-public corporations, given the presence of significant features characteristic of their management systems and mechanisms of key decisions at the levels of volition and volitional realization. The main goals and objec-tives of this methodological approach are defined, economic and legal conditions of its application are consid-ered, a set of corporate governance tools and based on them organizational and economic measures aimed at corporate recovery of non-public corporations in Russia in the context of statutory procedures used in cases of insolvency (bankruptcy) are proposed. As a research task, the authors identified an attempt to assess the corpo-rate governance tools as the most effective for corporate recovery in supervision procedures, financial restruc-turing and external management, since in a situation of acute crisis of insolvency and insufficiency of property, an enterprise, as a rule, cannot avoid bankruptcy without resorting to the help of its own participants and (or) external insolvency turnarounds.
Modern Managers’ Adaptation Problems to Business Process Management
Authors:   Kuban State Agrarian University named after I.T. Trubilin, Gaiduk Vladimir I. , Golovko Maria V. ,   Kuban State Agrarian University named after I.T. Trubilin, Brazhnichenko Denis V. ,   Kuban State Agrarian University named after I.T. Trubilin
Published: September 2023

The study, the results of which are summarized in the article, aims to analyze the specifics of modern ap-proaches to business management, based on the allocation of a business process rather than a functional area as an object, as well as to identify and summarize the key issues of managers’ adaptation to changes in mod-ern conditions of business management. To achieve the set goal, theoretical sources on the research topic are analyzed, a sociological survey of entrepreneurs in the field of trade in food and agricultural goods is conduct-ed, the adaptation challenges are identified, a model business process of strategic planning and a model pro-vision on employee performance appraisal are developed. Relevant managers’ competencies for strategic management in conditions of instability are substantiated, the problems of managers’ adaptation to changing conditions of enterprise management are generalized. Based on the linear programming technique, the distri-bution of managers’ responsibility areas for each business process of organizational strategic planning of wholesale and retail trade in food and agricultural goods is calculated. The results obtained can be used as guidelines for qualitative transformations in the enterprise management system.
Improving the Organization of the Process of Economic Evaluation of an Oil and Gas Project Through Digitalization
Authors:   Industrial University of Tyumen, Kurushina Elena V. , Kukharskaya Natalya I. ,   Industrial University of Tyumen, Rudneva Larisa N. ,   Industrial University of Tyumen
Published: September 2023

The article analyzes the process of organizing work on the evaluation of investment projects in an oil and gas company, highlights the stages of work on the justification of a rational option for field development, and gives a description of the software used. As a result of the analysis, the weak side of the digital contour of the stage of economic evaluation of the project on the basis of four criteria of the state standard of the Russian Federation is revealed. These are accuracy, productivity, safety and ease of use. Five alternative variants of IT innovations, including Russian and foreign ones, are considered. The oil and gas company’s own development “Atlas: In-vestment Evaluation” was recognized as the best, based on a weighted average assessment of seven criteria: compliance with global, industry-wide and sectoral requirements, software availability during the sanctions pe-riod, the ability to take into account industry specifics in calculations, and the minimum duration of implementa-tion of the new program and employee training. According to the IT innovation of the oil and gas company, aimed at improving the process of digitalization of the economic justification of projects, the effects of increas-ing the reliability and flexibility of work were revealed. Based on the Gantt chart, the reduction of labor intensity by evaluation stages is determined. The commercial efficiency of the process of improving the organization of work is substantiated.
Integrated Reporting as an Innovative Model of Corporate Reporting
Authors:   Voronezh State University, Al-Halfy Haider Kh.Kh.
Published: September 2023

The study aims to investigate the role of modern approaches to the formation of integrated reporting and to specify the mechanisms of its compilation. The essence of this type of innovative form of self-control is de-scribed, as well as its main elements. The main qualitative characteristics of integrated corporate reporting are specified. Generalized classification of approaches to its preparation is elaborated. For example, general (uni-versal) integrated reporting is singled out as the most significant; reporting in the circular economy paradigm; reporting in the paradigm of sustainable development; reporting on social responsibility; reporting on global openness. Analysis of the activity of Russian corporations regarding usage of integrated reporting in their activi-ties is carried out. Particular features of its preparation in the conditions of digital economy are revealed. It dis-tinguishes and describes the model of interrelation between the blocks of corporation's integrated reporting. The algorithm of its compilation is presented. Recommendations for determining key indicators are formed. The procedure for establishing the sphere of corporate responsibility is defined. Major results of the study are of great interest to those involved in the formation of integrated corporate reporting, as well as for specialists in the theoretical analysis of this subject area.
Problems and Ways of Socio-Economic Development of Municipalities in the Northern and Arctic Regions of Russia
Authors:   Kola Science Center of the Russian Academy of Sciences, Gushchina Irina A. , Kondratovich Dmitry L. ,   Kola Science Center of the Russian Academy of Sciences, Polozhentseva Olga A. ,   Kola Science Center of the Russian Academy of Sciences
Published: September 2023

The article presents the results of expert surveys analyses conducted by the authors in some northern and Arc-tic regions of the Russian Federation in 2021 and 2022. The purpose of this article is to update the problems identified by experts which impede the efficient socio-economic development of municipalities in the designat-ed regions on the basis of the analysis of sociological information and to identify ways to overcome such prob-lems. The scientific novelty of the study consists in a comprehensive assessment of the expert surveys results, which allowed to detect the most significant problems of socio-economic development of municipalities in some Arctic and northern regions. The practical significance of the research is determined by the development of research and practice recommendations for the improvement of management decisions to mitigate the problems of housing and communal services, insufficient financial resources, personnel training and their rel-evance for the labour market of the specified territories, and the development of entrepreneurial activity.
ools for Implementing the Process Approach to Cost Management in Enterprises
Authors:   Samara State University of Economics, Naugolnova Irina A.
Published: September 2023

Cost management is one of the key tasks of an industrial enterprise. In today’s world, cost reduction helps an enterprise to improve competitiveness, attract more customers and increase profits. Process optimization, effi-cient resource utilization, market adaptation, and investment in innovation are all made possible through cost reduction. The process management model and principles of lean production are actively promoted and im-plemented in enterprises across various industries as part of the national project “Labor Productivity”. The syn-ergy of these approaches, along with other modern methodologies and methods, provides a toolkit for the for-mation and implementation of a comprehensive process-based cost management model in enterprises. The paper presents the results of some enterprises – participants of the national project, proving the effectiveness of the process approach to management. The author identifies key problems and tasks in cost management within enterprises and proposes a toolkit for addressing them.
Information Obligations of the Parties to the Business Risk Insurance Contract
Authors:   Cheboksary Cooperative Institute (branch) of the Russian University of Cooperation, Ivanov Sergey A. , Vyazovskaya Tat'yana N. ,   Cheboksary Cooperative Institute (branch) of the Russian University of Cooperation
Published: September 2023

In order to protect one’s property interests, entrepreneurs can take advantage of the benefits of the entrepre-neurial risk insurance contract. Despite the effectiveness of minimization of damage from situations against which they have insured themselves, when considering the provisions of civil legislation, as well as a special law regulating the sphere of insurance services, a problem is revealed. The authors point out the absence of established obligations among the participants in the business risk insurance contract, when one of the parties does not have the necessary information that is essential for insurance. Conclusion dwells upon the fact that the policyholder has difficulties in understanding the content of the insurance contract, which leads to an in-crease in the number of disputed cases in judicial practice, as well as to abuses of the insurer as a professional participant in insurance. Amendments are proposed to the current civil legislation, obliging the insurer to inform the insured about certain information in cases established by law, as well as to make changes related to restrictions in the protection of insurance organizations of their right in the event of a dispute with insured persons regarding the reliability and correctness of the information they received.
Statute of Limitations on Actions: Analysis of Selected Proposals on Legislative Improvement
Authors:   Samara State University of Economics, Startseva Svetlana V.
Published: September 2023

The article analyzes the problem of legal regulation of the limitation on actions period in civil relations. In the science of civil law there are constantly conducted studies of such issues as the application of statute of limita-tions, the expiration of its term, the performance of duties by the subjects of civil law after that, as well as the restoration of the statute of limitations. This is due to the fact that the subjects of civil legal relations, in the course of their activities, are constantly faced with the terms under consideration and their application in prac-tice. At the same time issues in law enforcement arise. Necessity of systematic analysis of gaps and contradic-tions in the legal regulation of the institute of limitation of actions, as well as their systematization for improve-ment of legal regulation became the main determining factors in choosing the topic of scientific research.
Integration and Planning in Regional Development Strategies: Conceptual, Theoretical and Applied Aspects
Authors:   Ural State Economic University, Pyankova Svetlana G. , Mitrofanova Inna V. ,   Southern Scientific Centre of the Russian Academy of Sciences,   Volgograd State University, Ergunova Olga T. ,   St. Petersburg Branch of the National Research University “Higher School of Economics”
Published: September 2023

The authors of the study consider content analysis as a methodological approach in the study of development strategies of the federation subjects and identification of facts of integration in the conditions of transformation of the geo-regional situation and intensive changes that create a new reality for achieving the planned goals of socio-economic development of the Russian Federation territories, more complex and specific than before. To counter these changes, a new perspective on the practice of strategic management is needed. The compara-tive assessment of the development strategies of the territories of the largest agglomerations of the Russian Federation allows developing an effective system of methods for making managerial decisions in the field of strategic management. The study conducted by the authors updated the views on the strategic management of the ongoing integration in the regions of Russia by conducting a detailed content analysis of the statements of the regional elite. The results of the study revealed the effects of regional integration as well as the main trends and causal relationships. In addition, the authors propose a number of measures for managing the integration and planning processes in the current strategies of socio-economic development of sub-regional entities.
The Process Approach to Cost Management and Its Role in the Evolutionary Reengineering of Business Processes
Authors:   Samara State University of Economics, Naugolnova Irina A.
Published: September 2023

The aim of the paper is to investigate the role of the process approach to cost management in the evolutionary reengineering of business processes and to develop tools for its implementation. To achieve the specified goal, the following tasks were set in this work: analyze the essence of the process-oriented cost management approach and its connection to business process reengineering; present an algorithm for implementing the process-oriented cost management approach with the aim of subsequent business process reengineering; develop a mathematical toolkit that describes the essence of the approach and allows evaluating the effective-ness of the process-oriented cost management from the perspective of optimizing business processes. As a result of the study, the key aspects of the identified approach and its applicability for the implementation of evo-lutionary reengineering of business processes were highlighted, the main advantages and limitations of this type of activity were characterized. The algorithm is presented and a mathematical model of implementation and performance evaluation of the process approach to cost management with subsequent reengineering of business processes is developed.
Criminal law Impact, Penal Measures, Criminal Liability and other Measures of Criminal-Legal Nature: Problems of Correlation of Criminal Law Categories
Authors:   Kuban State University, Lysenko Vadim S.
Published: September 2023

The article considers the issue of correlation of the following criminal-law categories: criminal-law impact, pe-nal measures, criminal liability, other measures of criminal and legal nature. Having investigated them using the method of lexical analysis, by formulating his own definition of measures of criminal-legal nature, defining their signs and system, the author comes to the reasonable conclusion that the criminal law impact is repre-sented by many types, including penal law, implemented by means of measures of criminal-legal nature, en-shrined in the criminal law, law enforcement acts, etc. Measures of a criminal law are expressed by criminal liability and other measures of a criminal-legal nature, the specific features of which are their non-punitive na-ture and the absence of interrelation with criminal liability (with the rare exception of cases of their simultane-ous practical realization), which allows to distinguish them in the system by means of criminal-legal coercion.
Employees’ Emotional Well-Being Programs through the Prism of Transformations of Modern Capitalism
Authors:   Lomonosov Moscow State University, Markeeva Anna V.
Published: September 2023

The article analyzes the existing limits and limitations of the practice of developing intra-organizational pro-grams of employees' emotional and social well-being. High levels of stress, professional burnout and emo-tional exhaustion of employees, diagnosed in modern organizations, form a demand for the development of organizational practices and tools that mitigate the negative consequences of these processes. However, they cannot be fully realized due to the contradictory imperatives of emotional culture generated by the transfor-mations of modern capitalism. Based on sociological concepts concerning special modes of emotional man-agement, causes and forms of emotional alienation in work processes, it is demonstrated that modern organi-zations, with their inherent standards of experiencing and playing emotions, the demand for positivity, stimulate the processes of dehumanization of work, deprive people of sovereignty, force them to exploit themselves, and lay the foundation for emotional ill-being and the growth of conflict.
Potential of Student Youth of HEIs as a Factor of Influence on the Economy of the Republic of Crimea
Authors:   Kuban State Agrarian University named after I.T. Trubilin, Perederiy Veronika A. , Getun Anastasiya V. ,   Kuban State Agrarian University named after I.T. Trubilin
Published: September 2023

Geographical location, natural resource potential, landscape and climatic conditions, health resort treatment, beach recreation, cultural and historical traditions define the Russian Crimea as one of the most popular do-mestic tourism destinations. Along with this, the peninsula is also an important regional center of education and science. The authors examined the state of the republic's higher education system and its impact on the eco-nomic sphere, emphasizing student youth as the main subject capable of making a significant contribution to the economic development of the region. In this regard, the task was set to investigate the potential of the stu-dent population studying in higher educational institutions of the Republic of Crimea, and their involvement in the socio-economic, labor and innovation spheres of the region. The article contains analytical data on the ac-tivities of higher educational institutions operating in the territory of the Republic, a brief review of educational programs, achievements in the field of scientific research. The authors point out the changes in the system of higher education of the peninsula, positively affecting its economic, social and cultural development.
A gyerekkori pénzügyi személyiség előre definiált faktorai: I.rész, belső konzisztenciavizsgálat
Authors:   Metropolitan University, Budapest, Németh Erzsébet , Kálmán Botond-Géza ,   Kodolányi János University, Budapest
Published: September 2023

In 2018, the Money Compass Foundation has published an online financial personality test for 12-14 year olds in Hungary. Completion is voluntary, and after completing the test, respondents receive an immediate assessment of their financial personality traits based on a predefined framework. The purpose of the testing is to learn about and develop young people's self-knowledge and financial awareness. The evaluation highlights the beneficial behaviours of the respondent and draws attention to the areas where the achieved results can be further improved. The test was completed by 15,933 respondents until February 2022. In Part I of the study, the authors examine the internal consistency of the four pre-defined financial personality structures - Frugal, Diligent, Conscious and Moderate - built up from the questions in the questionnaire.
Mentorálás a pandémia idején: 2 év tanulságai
Authors:   University of Debrecen, Godó Katalin , Ceglédi Tímea ,   University of Debrecen
Published: September 2023

"In this study, we investigate satisfaction with mentoring among primary school students in grades 7-8. We also investigate the impact of the pandemic on academic performance and interpersonal relationships. We are looking for differences between mentored and non-mentored students on these variables. For this purpose, we interviewed students participating in the Teach for Hungary mentoring programme. We also included unmentored students as a control group. In our quantitative research, we reached a total of 206 students in 4 schools in Hajdú-Bihar county in the second semester of the 2021/22 school year. Our aim was to conduct a comprehensive study to gain insights into the correlation between pandemic and school performance and the relationship with teachers and friends. In our research, the perception of the mentor is positive. The academic performance of those with a mentor deteriorated less during the covid compared to those without a mentor, and their interpersonal relationships were less damaged. The lack of a mentor-parent relationship was also noted. Our results can provide important feedback both for the programme and for schools interested in mentoring. "
Systematic literature review on early foreign language learning
Authors:   University of Debrecen, Mándoki Réka
Published: September 2023

In many places, you can read about learning a foreign language starting at an early age, and researchers put forward many arguments both for and against it, so there is no unified position in this regard. However, the mentioned counterarguments do not say against the fact that learning a foreign language early in a playful way would be harmful for the child. In our present investigation, we are looking for the answer to what are the results so far that the researchers believe are possible, what foreign language learning methods can be useful for children. That is why we chose to analyze the systematic literature, which can give us a comprehensive picture of this topic. The EBSCO database was used during the study, and five studies were analyzed as a result of the multi-step filtering. During the investigation, among other things, we examined the results of the bibliometric analysis, as well as presented the methods related to early foreign language acquisition, which the specialists applied in their research.
THE FRAMING REVOLT: THE ROLE OF UNLIMITED PUNISHMENT IN THE (SO-CALLED) CULTURE OF THE LIMIT
Authors: ROȘCA Andrei
Published: September 2023

What is the role of unlimited punishment in a (so-called) limit culture? What is the point of narratives that tell of endless, futile labors and sufferings? Trying to find their role in a dimension that involves much more than an obvious “moralizing” contribution, in the manner of a satire, the unlimited punishment will be researched, by reference to bios and thanatos, at the intersection of public cult, blood sacrifices and mysteries from ancient Greece, looking for its source in civic religion as a punishment for wandering.
Building public satisfaction with marketing communication strategy and service quality
Authors: Susanti Christina Esti , Srimulyani Veronika Agustini , Hermanto Yustinus Budi , Waloyo Laurensius Anang Setiyo
Published: September 2023

Marketing starts from communicating information related to products and services to the right consumers. Marketing communication is a combination of two studies, namely communication, and marketing. Excellent service quality (ESQ) is an important relationship marketing activity influencing customer satisfaction. In the public sector, there are increasing public demands on the quality of services provided, especially in urban areas that are very easily accessible with the development of information technology and the increasing level of public education. This study aims to provide insight into the importance of marketing communication strategies and ESQ in the public sector to public satisfaction by taking the object of research of the Department of Communication and Information Technology (IT) of Madiun City. The study used a quantitative approach and questionnaires as a data collection tool. The research sample of 304 people represented three sub-districts included in the Madiun City area. The data analysis techniques used are simple linear regression & multiple linear regression analysis. The test results of this study show that the dimensions of ESQ consisting of tangible, reliability, responsiveness, assurance, & empathy, both simultaneously and partially have a positive and significant impact on the satisfaction of the community who use the services of the Department of Communication & IT in Madiun City. The results of this study show the importance of marketing communication strategies and assessment of excellent service quality as an effort by the public sector to increase public satisfaction. Marketing communication strategies can also support government efforts in building regional branding.
Social media usage as health communication platform by adolescents with acne in Indonesia
Authors: Fawzian Rheivita Mutiara , Mulyana Slamet , Trulline Putri
Published: September 2023

Social media has become a platform often used for health communication in Indonesia. The age group that uses it the most is adolescents who at that age are having acne problems. It has led to the emergence of the phenomenon of increasing health communication about acne on social media, from the need for curing information to psychological support. However, not all social media can be used by adolescents with acne to get the right health communication. Therefore, this research will examine the use of social media in conducting effective health communication by adolescents with acne using the theory of Computer-Mediated Communication along with health communication scope. This study aimed to determine the choice of social media use and the forms of health communication activities conducted by adolescents with acne on social media. The method used is descriptive qualitative, by conducting interviews with adolescents with acne in Indonesia. The results of this study are that there are six social media used by adolescents with acne. Instagram is mainly used as well as considered the most effective. The scope of health communication is around information related to healing, support and motivation, and health promotion by interacting interpersonally and uploading content to a broad audience. These findings can be a consideration for adolescents with acne and the general public using social media based on the intended use and characteristics. Several aspects that are considered will affect the information obtained.
El artículo definido en el náhuatl de San Miguel Canoa
Authors: Rodríguez Corte Alaide
Published: September 2023

El objetivo de este artículo es analizar la forma en la que se expresa la definitud simple en el náhuatl de San miguel Canoa. Se concluye que in= es el artículo definido en el náhuatl de esta comunidad con base en una metodología de elicitación directa. Para ello, se utiliza el Cuestionario para identificar frases nominales de referencia definida ‘simple’ (Vázquez-Rojas et al. 2017) que permite elicitar tanto evidencia positiva como evidencia negativa del fenómeno. Los datos muestran que las frases con el clítico in= hacen referencia a la totalidad de entidades que concuerdan con el contenido descriptivo de la frase nominal, las cuales se deben ubicar dentro de alguno de los conjuntos pragmáticos o usos que propone Hawkins (1978, 1991): anáfora directa, anáfora asociativa, situación inmediata y situación no inmediata. Además, se aborda la referencia genérica y la Representación de Estados Particulares Previos (García Fajardo 1994), como parte de las pruebas para elicitar una expresión de este tipo.