bluuebunny/crossref_metadata_2025 huggingface dataset:
Image Transfer in Sports Creative Sponsorship and Participation Sponsorship: What’s the Difference?
Authors: Fitouri Chedlia , Morgan Fatma Hassan Abdel Baset , Zarai Zeineb
Published: January 2023

Participation sponsorship and creative sponsorship of sports events can have strategic communication effects. In this study of the car brand “Peugeot” in Tunisia, the impact of participation sponsorship on image transfer was compared with that of creative support, considering the moderating effect of the involvement of spectators on the image transfer process. Structural equation modeling analysis was used to validate the measurement of images and structural models of image transfer. The results largely favored sports-related creative sponsorship. Furthermore, when moving from “low involvement” to “high involvement” groups, observers of the creative backing were perceived as more intense, indicating that participation sponsorship has a decreasing impact. Research results have shown that it can be a more effective communication tool than multi-sponsoring. We conclude that creative support presents a real image transfer opportunity for sponsors that is less costly but more persuasive than participation. This assumption deserves to be verified for the indirect sports audience and in other cases of events with high and low media coverage.
Factors Affecting Customer Satisfaction in Purchasing Car
Authors: Man Mandy Mok Kim , Yang Lim Rui
Published: January 2023

Globalization of the markets coupled with economic downturn had changes the pattern of customer behavior and consumption patterns. The customer buying behavior is a complex topic as many internal and external factors have impact on the level of satisfaction of the customer. From the past decade, previous researchers had attempted to understand how customers’ needs their responses and feedbacks. In 2017, the number of Honda Civic 2017 Model car owners has reached 109,511 units in Malaysia and the Malaysia’s southern region occupied 34% of Honda’s total sales compared to others car model (Honda, 2018; Lye, 2018). Seeing that the demand for this model is high, it is crucial to study the car owners’ satisfaction align with the automobile and organizational standards, especially through effective customer satisfaction measurement model. The objective of the research is to study the relevant factors that affecting customers’ satisfaction in purchasing Honda Civic car (model 2017). This research studied the factors (price, customers’ services, brand image and quality) in influencing the customers’ satisfaction. The results show that customers’ services and quality have significant relationship towards customers’ satisfaction. The findings would be useful for academicians to further study on factors related with this area or to find out whether similar to apply this to other industry as well.
AN ANALYSIS AND VISUALIZATION OF DATA PROFESSIONALS’ SALARY IN INDIA – 2022 USING R
Authors:   International School of Informatics & Management, Jaipur, Gupta Dr. Vijay
Published: January 2023

Data Science is an interdisciplinary field that seeks to retrieve information from huge amounts of data. Data scientists use algorithms, mathematics and science to uncover hidden patterns in data and increase efficiency, productivity, profitability for business. Analytics is used for interpretation, systematic computational analysis and communication of meaningful patterns in data. Effective decision making can be made due to data analytics. To improve business performance organizations apply analytics. This paper visualizes and analyzes the data professionals' salary in India-2022 by using R programming.
Note from the Senior Editor
Authors: Loudovikos Nikolaos
Published: January 2023

Analogia 17 (2023) Science & Religion in the Public Square during COVID-19: Dispatches from Greece, Serbia, Romania, and Bulgaria
Evolution, Communion, and Vaccines: Science and Theology Debates in the Serbian Orthodox Church
Authors: Cvetković Vladimir
Published: January 2023

During the twentieth century, the relationship between theology and science had been debated in the Serbian public within three conceptual frameworks: (1) the founding of the University of Belgrade, (2) Serbian post-Second World War theological apologetics, and (3) Neo-patristic theology. The twenty-first century, especially in the last couple of years, saw three different instances in which scientific issues were a matter of theological debates that gained the attention of the wider public. These debates were on (1) the theory of evolution and creationism, (2) the means of distributing Holy Communion in the time of the COVID-19 pandemic, and (3) vaccines against the Coronavirus. This paper presents an overview of the three instances of theology and science debates in the Serbian Orthodox Church in the twenty-first century, as well as some key factors whose interplay shaped these debates to a great extent.
COVID-19: Crisis, Social Panic, Religious and Academic Life in Bulgaria
Authors: Kapriev Georgi
Published: January 2023

This paper reflects on the effects of the COVID-19 pandemic on religious life in Bulgaria, especially in the Orthodox Church, and on the sphere of academic teaching. The picture that emerges against the background of the moderate COVID-19 measures and the non-closure of churches is rather disturbing, given the aggressive attacks by non-believers against ecclesial practice. It testifies to widespread superstition and deep theological ignorance even among those who designate themselves as ‘Orthodox Christians’. The compromise of university education during the COVID-19 panic and the radical changes to the social way of thinking go—as a basis of the perplexity of the social mind—hand in hand with the destruction of the democratic world order by Russia’s war against Ukraine.
Tourist Attractions in Badakhshan Province, Its Role in the Local Economy
Authors: Bahlool Qudratullah
Published: January 2023

Tourism is interpreted as an industry today, because the benefits of the flow of money from tourism are not just a few jobs and involve most of the economic sector, hence it is known as an industry. Obviously, the tourism industry ultimately provides products of the type of tourist services for world consumption, which is also called smokeless industry. Therefore, the attitude towards tourism should be a productive and industrial attitude, not a service and traditional one. In many countries, the world of tourism has acted as one of the key and main sectors for economic development and progress; The economic effects of tourism development are multiple and its most important effect is to create employment and income and help reduce unemployment and earn income and create jobs.

Badkhshan province in the northeast of Afghanistan, which has high mountains, deep valleys, high levels, raging waters, green valleys, lakes, waterfalls, geopolitical location and a common border with the civilized countries of China, Tajikistan and Pakistan and the Silk Road crossing. It has a good position in the region. This province with abundant untouched natural resources, pleasant and clean climate free form pollution and also has natural products and products and the geographical location of commerce that these characteristics and these characteristics can present a better image in the field of marketing. As a suitable and favorable province, it should be favorable for domestic and foreign investments and trade.
La asíntota metafórica del espejo. Avatares icónicos y metaficcionales en La ventana secreta de David Koepp
Authors: Gastaka Eguskiza Ignacio
Published: January 2023

Este artículo consiste en un análisis fílmico de corte estructuralista de la película La ventana secreta (David Koepp, 2004). El objetivo principal del estudio trata de conocer más a fondo y comprender de manera completa los temas que trata la obra inspirada en el texto de Stephen King Ventana secreta, jardín secreto (1990), bebiendo de los detalles de la novela original, pero centrando el interés en los mecanismos generadores de sentido empleados en la cinta cinematográfica. El trabajo ha centrado su objeto en las secuencias que narran y muestran las representaciones de la conciencia en el relato y la actividad psíquica durante la creación y la recepción. En concreto, la estructura narrativa, las formas artísticas y las figuras retóricas descubiertas materializan ciertas inquietudes metatextuales compartidas tanto por Koepp como por King, y destacan particularmente una profunda reflexión sobre las consecuencias psicológicas provocadas por el plagio de una obra artística.
Futuristic applications of voice user interference on child language development
Authors:   Faculty of Health Science Namibia University of Science and Technology, Namibia, George Jomin , Abraham Aju ,   Department of Audiology and Speech Language Pathology, Kasturba Medical College Mangalore, Manipal Academy of Higher Education, Manipal, India, Ndakukamo Elizabeth ,   Faculty of Health Science Namibia University of Science and Technology, Namibia
Published: January 2023

Voice User Interface (VUI) is an Artificial Intelligence tool that enables children to access a computing device and complete tasks through speech instead of using learning methods. VUI, a form of AI (Artificial Intelligence), takes a sound that children articulate in a spoken statement and use intent recognition to understand the action required to fulfill the child’s spoken request. The design and features of VUI have been developed to increase the interpersonal level of communication with users and, to some degree, make voice assistants behave like humans. The features that have been created, have been shaped in such a way as to improve learning efficacy and ease of use for early childhood learning development. The current available VUIs in the market have been geared to provide children with a simpler way to interact with access to educational technology learning tools. The research posits that there are two primary uses of VUI in childhood learning development exploration, whereby children use VUI as a form of entertainment and information seeking, and children use VUI to develop various knowledge facets. For children in the early language stages currently using language to communicate, VUI language stimulation can help children to engage in continuous communication processes, use and understand various words, and successfully complete more complex sentences. The research seeks to state the problems associated with VUI and the standard opinions based on research associated with the problem. Moreover, the study seeks to articulate the hypothesis that VUI is an effective tool for early childhood language learning through the use of peer-reviewed evidence and examples, to the hypothesis, to generate new and innovative perspectives.
PERLINDUNGAN HUKUM ATAS PELEPASAN HAK ISTIMEWA BAGI PEMEGANG CORPORATE GUARANTEE AKIBAT WANPRESTASI DEBITOR BANK
Authors: Sardjono Setyo , Panjaitan Hulman , Jayadi Hendri , Situmeang Tomson
Published: January 2023

The bank's activity as an intermediary is to collect and distribute funds in the form of credit. Creditors in providing credit to debtors adhere to the principle of prudence, because creditors are faced with credit risk. For this reason, banks in providing credit to debtors have several conditions that must be met, including the existence of guarantees, both material (material) and immaterial (individual) guarantees. One form of individual guarantee is a guarantor (borghtoct), which is found in the case of the Supreme Court's Decision on Bankruptcy and PKPU. The research method used is normative research with a statutory approach. The results of the study found that the petitioned bankruptcy case was rejected or at least declared unacceptable because the PKPU applicant did not have legal standing because the facility agreement underlying the debt was legally invalid and therefore null and void, as well as the company guarantee deed as well as the legal limit.
Individual features of communication skills in children with autism spectrum disorders
Authors: Havrylova Natalia , Konstantyniv Oksana , Havrylov Oleksiy
Published: January 2023

The problem of autism lies in its variability of manifestations. There are no permanent key symptoms. Each child's symptom complex is formed under the influence of the damaged area ofthe central nervous system, the degree of impairment, and the environment. However, all children have in common a disorder of behavior and communication skills.
The article analyzes research on the problem of developing communication skills in children with an autism spectrum disorder. Based on the analysis of scientific research, a methodology for diagnosing communication skills in children with ASD is developed, which includes the diagnostic procedure and parameters for evaluating the features of its manifestation, which took into account the components of communication skills identified in psycholinguistics, which should be formed at an early age. According to the results of the study of 26 children with ASD, we created individual characteristics of each examined child. The publication presents samples of such characteristics and defines quantitative indicators of components of communication skills, demonstrating how often each was manifested in children with ASD of this sample. The study results in defining discussion questions and conclusions, which determine the practical value of this approach to the analysis of communication skills for the next step — special training aimed at forming communication skills in children with ASD.
The principle of not separating siblings in the Polish legal system
Authors: Zozula Jolanta
Published: January 2023

This article is devoted to the analysis of the principle of not separating siblings in the Polish legal system. It is described in particular in the Act of February 25, 1964 – Family and Guardianship Code (i.e., Journal of Laws 2020, item 1359) and the Act of 9 June 2011 on supporting the family and foster care system (i.e., Journal of Journal of Laws 2022, item 447 as amended). As part of the study, the implementation of this principle was discussed within such legal institutions as divorce, separation, annulment of marriage, residence order in the case of parents living separately, foster care and adoption. The article also refers to the Act of 12 March 2022 on assistance to Ukrainian citizens in connection with the armed conflict on the territory of the country (Journal of Laws 222, item 583, as amended) introducing the principle of not separating siblings when appointing a temporary guardian for unaccompanied minor citizens of Ukraine residing in Poland.
Methodological aspects of the analysis of sustainable development of organizations
Authors:   Rostov State University of Economics, Rostov-on-Don, Russia, Usenko Lyudmila N. , Guzey Victoriya A. ,   Rostov State University of Economics, Rostov-on-Don, Russia, Usenko Natalia M. ,   Rostov State University of Economics, Rostov-on-Don, Russia
Published: January 2023

In modern conditions there is an accumulation of issues in the field of achieving sustainable development that require resolution. Along with economic, environmental and social issues, there is now a need to resolve the problems of development of economic actors of institutional and informational nature. In the course of the study, the issues that need to be resolved in all components of sustainable development were identified. In addition, the set of external and internal conditions of development of Russian enterprises, with regard to the economic, social, environmental institutional and informational components of sustainable development were highlighted. It should be noted that the achievement of a high level of sustainable development of companies requires the resolution of issues arising in relation to all components. It is impossible to selectively focus on solving some existing problems, because only a comprehensive approach to solving the issues of achieving a high level of sustainable development is able to fully realize the development needs not only of business structures, but also of the business community as a whole.
Features of strategizing the modernization of the technical structure of production as a form of innovative development
Authors:   Southern Federal University, Faculty of Management, Rostov-on-Don, Russia, Ovchinnikov Viktor N. , Ketova Natalya P. ,   Southern Federal University, Faculty of Management, Rostov-on-Don, Russia
Published: January 2023

The prerequisites for assessing the significance of studying the processes of strategizing the modernization of the technical structure of production, the results of which are presented in the article, are predetermined by the increase in their role in the activation of innovative processes. The research purpose is to identify the features of strategizing the modernization of the technical structure of modern production as a form of its innovative development, the interpretation of factors and conditions. The methods of analysis, algorithmization, interpretation of factual information, generalizations and other methods were used. The novelty of the study of the issue of strategizing the modernization of the technical structure of production as a form of its innovative development is expressed in identifying the dynamics and direction of changes in the technical mode of production, assessing the development factors of this process, which seems to be very important in interpreting the changing patterns of transitions taking place, the presentation of imperatives of their understanding, the definition of evolutionary dynamics and the boundaries of the life cycle of each technological mode. The scientific results indicating an increase in scientific knowledge in the text of the article include as follows: a presentation of the trends in the modernization of the technical structure of production as a form of its innovative development, interpretation of the motivation and forms of ongoing actions for effective modernization on the examples of US reindustrialization and neo- ndustrialization of Russia.
Priorities of personnel policy in the sphere of science
Authors:   Lomonosov Moscow State University, Moscow, Russia, Molchanov Igor N. ,   Financial University under the Government of the Russian Federation, Moscow, Russia, Molchanova Natalia P. ,   Lomonosov Moscow State University, Moscow, Russia, Paleev Aleksander V. ,   Southern Federal University, Military Training Center, Rostov-on-Don, Russia, Charaeva Marina V. ,   Southern Federal University, Rostov-on-Don, Russia
Published: January 2023

The development in the sphere of science and the results of scientific activity are determined by a complex of factors, where a prominent role belongs to scientific personnel. There was intensive development in the field of science and improvement of scientific organizations activities results. In Russia, on the contrary, a reduction in the number of scientific organizations, and the number of scientists was observed. The purpose of the study is to determine the priorities of personnel policy in the field of science based on an analysis of scientific personnel state in Russia in comparison with large developing countries that are members of the BRICS coalition; search for funds to strengthen the financial position, increase the efficiency of research organizations and the effectiveness of scientific personnel. The influence of science personnel potential on the country’s position in global rankings has been proven. The need to revise the priorities for the development of science and the expediency of adjusting the state scientific and technical policy is justified. Conclusions about the need for further transformations in the field of scientific activity, the urgency of finding innovative forms of financial incentives for scientific research to strengthen the material and technical base and human resources of science are made. Further research is recommended to focus on finding innovative ways of state and public regulation, updating the applied economic instruments, and creating attractive working conditions for workers in the field of science.
Risk accounting in Russian business valuation in times of sanctions
Authors:   Moscow State Institute of International Relations (MGIMO University) of the Ministry of Internal Affairs, Moscow, Russia, Bakulina Anna A. , Lysochenko Alla A. ,   Southern Federal University, Rostov-on-Don, Russia, Pryadko Irina A. ,   Southern Federal University, Rostov-on-Don, Russia, Zemlyakova Natalya S. ,   Don State Technical University, Rostov-on-Don, Russia
Published: January 2023

The West approved a number of packages of sanctions against Russian legal entities and individuals, which noticeably affected many sectors of the Russian economy and business of Russian entrepreneurs. In support of the USA, the countries of the European Union and other states unfriendly towards Russia have drawn up their sanctions programs. Thus, the following question is especially acute for the founders of various companies: “What risks should be taken into account in business valuation in today’s crisis caused by the current geopolitical situation and a number of sanctions?” The relevance of the chosen topic is due to the presence of demand for business valuation, which is growing exponentially in modern realities. Due to these factors, Russian entrepreneurs and their businesses found themselves under enormous pressure from the risks that have arisen, which will remain relevant in the coming years.
Gamification technologies in staff training of Russian and foreign companies
Authors:   State University of Management, Foreign Languages Department, Moscow, Russia, Tatarinova Elena A. , Sycheva Svetlana M. ,   State University of Management, Project Management Department, Moscow, Russia, Mezina Tatiana V. ,   State University of Management, Project Management Department, Moscow, Russia, Khalimon Ekaterina A. ,   State University of Management, Project Management Department, Moscow, Russia, Cirić Lalić Danijela ,   University of Novi Sad, Faculty of Technical Sciences, Novi Sad, Republic of Serbia
Published: January 2023

This article examines the feasibility and effectiveness of introducing gamification technologies into the educational process, which is the use of game mechanisms, principles and tools to solve real non-game problems and problems in various areas of public life. The conducted research is a meta-analysis of the current experience of gamification application, obtained from numerous international scientific studies, practical cases and reports of companies. The collected data show an important practical understanding of the application of gamification in the processes of planning and implementing projects, staff education and motivation, customer attraction and retention through loyalty programs. The influence of gamification technologies on the processes of cognition and learning is proved thanks to hardware studies of the brain activity of students during the game exercises using electroencephalography, functional magnetic resonance imaging (fMRI) and functional near-infrared spectroscopy (fNIRS). As a result of the study of the effects of gamification in terms of improving productivity through perceptual learning, conclusions were made that formed the basis for a generalized list of opportunities for using gamification elements in companies. The study systematized the practical results presented by case studies of companies and educational literature, which considered the results of the application of gamification as mostly positive.
Review of the effectiveness of new information technologies in the era of global digital technologies
Authors:   L. N. Gumilyov Eurasian National University, Kazakhstan, Uderbayeva Nurgul K. , Kadirbek Aknur ,   L. N. Gumilyov Eurasian National University, Kazakhstan, Kultan Jaroslav ,   University of Economics in Bratislava, Slovakia
Published: January 2023

The dynamic development of the economy in society is of great help in solving problems with the internal and international conditions of the development of a global country. Currently, the continuous and rapid development of information technologies in the economy is due to the quality of this knowledge system. As you know, the development of digital information technologies is due to the systematic and continuous quality education of secondary schools and higher educational institutions. That is, in the case of the development of information technologies, humanity can change, simplify life in society, introducing into history any innovative developments, in whatever industry they may be. Undoubtedly, the digital economy, which has become the core of today's topic of industrialization in accordance with the requirements of the digital era of new information technologies, is one of the leading mechanisms in the development of socio-social, industrial relations, various services and innovations at a characteristic level, in the management of infrastructure facilities with a new civilizational trend, i.e. in improving the social quality of life of the population. This article examines the effectiveness of the use of digital information technologies in educational fields.
Political elites in the epoch of “warring democracies”
Authors:   FSBEI HE “Astrakhan State University”, Department of Political Science and International Relations, Astrakhan, Russia, Karabushenko Pavel L.
Published: January 2023

The instability of the modern world is largely due to its current state – the state of conflict between the “warring democracies”. None of the parties involved in the conflict will ever admit that it (a conflict party) is not a democracy. Therefore, the level of trust/distrust of the society in the authority institutions will depend in many ways on how successfully a country implements its democratic project. The democracies fight for the right to be considered a true democracy and for this they accuse and discredit their rivals of having a false democracy form. The elites successfully use this rivalry for their own purposes, both ideologically and geopolitically. Moreover, the very concept of “democracy” (as the sum of specific values) becomes a victim of axiological decomposition. At the same time, the democratic values themselves transform into victims of political demagogy and numerous political speculations. The political elites abuse democratic values too often, seeing them as some effective mechanism to advance their speculative goals. They use civic “charm of democracy” to achieve their goals that are sometimes undemocratic. On the contrary, the maturity of civil society always shows the qualitative level of democracy itself. Any discrepancy between ideals and the reality leads to intraspecific conflict. In the rivalry, the elites tend to use unconventional means that do not deal with the norms of democracy.
The impact of inflation expectations on the financial policy of domestic companies in the real sector of the economy
Authors:   Y.A. Gagarin Saratov State Technical University, Saratov, Russia, Nesterenko Ekaterina A. , Karpova Elena N. ,   Southern Federal University, Rostov-on-Don, Russia, Parada Ekaterina V. ,   Rostov State University of Economics, Rostov-on-Don, Russia
Published: January 2023

The article considers the main results of surveys of the population and enterprises of the real sector of the economy regarding their inflation expectations, and provides a forecast of changes in the inflation rate in the Russian Federation up to 2024. It is substantiated that the observed inflation was not only the result of the special operation in Ukraine, as the preconditions for its emergence were observed before 2022, and in the EU and the Americas to an even greater extent than in Russia. The authors also consider the degree of influence of inflation expectations on the financial policy of domestic companies, which are largely determined now by geopolitical factors and sanctions restrictions in the context of the structural transformation of the Russian economy, as well as the adaptation of all economic entities and the population to new economic conditions. At the same time, the authors note that non-resource enterprises focused on the domestic market demonstrate the most stable financial condition in the conditions of financial crises.
Integral approach to assessing the quality of trade services using qualimetry methods
Authors:   V.I. Vernadsky Krimean Federal University, Simferopol, Russia, Gutnikova Olga N.
Published: January 2023

The article studies certain types of qualimetry as a method of quality analysis. The scientific works of Russian and foreign scientists considering the features of qualimetric analysis methods application were studied. The study reveals that the methods of qualimetry in assessing the quality of trade services are poorly covered in scientific works. The article determines the directions of quality assessment, including economic and social components of trade services. The author proposes an approach to assessing the quality of trade services using qualimetry methods and indicates estimated parameters and expected results. The novelty of the research lies in the developed approach to determining the parameters characterizing the quality of a trading service for evaluation using qualimetry methods. The author suggests an approach and describes a methodology for calculating an integral indicator characterizing the quality of a trading service from the standpoint of its economy and social significance. In the calculations, the author focuses on indicators of the social effect and cost-effectiveness of trade services.
Development of the life insurance ecosystem based on the creation of a single digital platform
Authors:   Ural State University of Economics, Ekaterinburg, Russia, Odinokova Tatyana D. , Dvoryadkina Elena B. ,   Ural State University of Economics, Ekaterinburg, Russia
Published: January 2023

Ensuring the development of life insurance as a significant component of the national economy and a source that ensures the formation of the country’s long-term financial resources is traditionally of interest to researchers. A relatively new research vector may be the study of the issue of creating and developing a life insurance ecosystem, within which interactions between various financial institutions can be expanded. The article gives a brief description of the current state (development trends) of public and private life insurance in Russia and determines the need for their organization and development in the context of an ecosystem based on the creation of a single digital platform. The research purpose is to analyze the possibilities of creating a life insurance ecosystem in Russia and its functioning on the basis of a single digital platform. To achieve the research purpose, such methods as a systemic and logical analysis, a method of induction were used. The research results are as follows: risks that the life insurance ecosystem may face were identified and some ways to minimize them were proposed. In conclusion, the authors made a conclusion that the development of the life insurance ecosystem based on the creation of a single digital platform will expand the range of interactions between its participants and will make it possible to transform life insurance into a subject of national interest.
Assessing the efficiency of green investments based on portfolio approach
Authors:   Belarusian State University, Minsk city, Republic of Belarus, Ihar Dzeraviaha , Xie Chunyu ,   Belarusian State University, Minsk city, Republic of Belarus, Shao Ziyu ,   Belarusian State University, Minsk city, Republic of Belarus
Published: January 2023

Green finance plays a critical role for achieving sustainable development goals. Scaling up green investments and increasing their efficiency requires addressing a number of methodological and practical problems. One of these is a problem of efficiency evaluation. The approach to assessing green investments efficiency proposed in the paper is based on the investment portfolio model. Its application makes it possible to assess green investments with regard for their principal impact on the investment portfolio quality rather than on the basis of actual results of environmental projects. The proposed methodology makes it possible to derive an acceptable rate of return on green investments for inclusion in the investment portfolio, as grounded on the identification of alternative ways to achieve environmental objectives. Using the example of forest cultivation, an algorithm is presented for estimating the guaranteed return proceeding from natural productivity, which can be used to evaluate the acceptable efficiency of investment in both forestry and alternative projects that aim at reduction of greenhouse gas concentration and development of sustainable power engineering. Even in case of low return, green investments can be financially attractive if they contribute to reducing the investment portfolio risks. The usefulness of the proposed approach depends on completeness of accounting the investment projects’ environmental risk in overall market risk evaluation.
Problems of providing tax benefits to individual investors in the securities market
Authors:   National Research Tomsk State University, Tomsk, Russia, Belomyttseva Olga S. , Novikov Aleksander V. ,   Novosibirsk State University of Economics and Management, Novosibirsk, Russia
Published: January 2023

Tax concessions are widespread in the securities market. They are used by the state as a tool of tax policy to attract individual investors to the securities market. In the Russian Federation, the most common tax benefits for individual investors are in the form of investment tax deductions. When analyzing the problems of providing tax benefits to individual investors in the securities market, the positions of the investor, the issuer, and the state are analyzed. From the position of an individual investor, there are problems in choosing benefits, the complexity of benefits, and technical aspects. The problems of providing investors with tax benefits in the securities market from the position of the issuer consist in the need to include securities in the list in order to receive a tax benefit. The problems of providing individual investors with tax benefits in the securities market for the state are the assessment of the effectiveness of tax expenditures on the provision of tax benefits, as well as the need to choose between the support of the issuer or the investor. The authors conclude that the beneficiaries of tax concessions in the securities market are not only investors, but also issuers and the state. It is stated that it is necessary to assess the fiscal efficiency of state expenditures on the provision of tax benefits to individual investors in the securities market, the need to amend the Tax Code of the Russian Federation in terms of eliminating duplication of tax benefits.
Value principles constitutional law: budgetary protection interests state and society
Authors:   Moscow State Institute of International Relations of the Ministry of Foreign Affairs Russian Federation, Moscow, Russia, Department of Administrative and Financial Law, Petrova Galina V. , Stupakov Valery I. ,   Griboedov A.S. Institute of International Law and Economics, Moscow, Russia, Department of Constitutional and Administrative Law.
Published: January 2023

The relevance of the work lies in identifying current trends in strengthening civil initiative budgeting, public control over budgets and public finances to strengthen the principles of democracy and judicial protection at the constitutional level. The novelty lies in the assessment of the legal positions of society and the state regarding the value parameters of budgetary and constitutional provisions as mechanisms for protecting the rights of citizens in the public sector. The purpose of the article is to consider topical constitutional-legal and budgetary-legal problems of increasing the value of constitutional provisions as the basic principles of legal regulation of protecting the budgetary interests of the state and society. Special methods of legal and informational analysis have been used to study innovative approaches to protecting the budgetary provision of constitutional rights of citizens. The results of the study include a set of legal approaches to improve the level of budgetary protection of citizens and the state within the framework of constitutional democracy. They cover judicial review of budget disputes to protect the rights of citizens to compensation payments and social security supplements, increase budgetary activity at the local level through initiative budgeting. As part of the discussion, it is concluded that the model of budgetary control based on the results of budget execution should be consistent with the constitutional principles of budgetary federalism and democracy. The consequences of the conclusion state that the participation of citizens at the stages of the budgetary process of local self-government helps modeling and public monitoring of draft budgets, reduces the risks of misuse of budgets and increases control over the compliance of budget reporting with real results of economic activity.
Role of gold in Russia's modern monetary system
Authors:   Rostov State University of Economics, Rostov-on-Don, Russia, Ivanchenko Igor S. , Galazova Svetlana S. ,   K.L. Khetagurov North Ossetian State University, Vladikavkaz, Russia, Zharkova Julia S. ,   Rostov State University of Economics, Rostov-on-Don, Russia, Zhukovsky Denis A. ,   Don State Technical University, Rostov-on-Don, Russia
Published: January 2023

The paper analyzes the reasons for the accelerated accumulation of gold in the structure of Russia's international reserves and the impact of this process on our country's monetary system. The purpose of the paper is to identify the prospects for increasing the role of gold as a collateral asset in the ruble money supply emission. The correlation and regression analysis of the most important macroeconomic variables of the money market, which should be influenced by gold quotations, was chosen as a method of research. The novelty of the paper is the justification of the pattern of accelerated gold accumulation in Russian international reserves. The review of foreign scientific literature has led to the conclusion that the increased role of gold in the international financial market is associated with an uncontrolled emission of currencies by the G7 countries in their pursuit of soft monetary policy. The paper presents the results of the calculation of the intrinsic value of gold and the impact of its stock in the Russian Central Bank vaults on the money supply in the country and the ruble exchange rate against the U.S. dollar. The authors conclude that the way out of the protracted global financial crisis may be a return of one or more major economies (not excluded, the U.S.) to the gold standard system.
Development of export logistics in the conditions of the Russian Arctic
Authors:   Northern (Arctic) Federal University named after M.V. Lomonosov, Arkhangelsk, Russia, Osipova Elena E. , Avagina Olga I. ,   Northern (Arctic) Federal University named after M.V. Lomonosov, Arkhangelsk, Russia, Uglovskaya Svetlana Yu. ,   Northern (Arctic) Federal University named after M.V. Lomonosov, Arkhangelsk, Russia, Cvetkov Аlexander Yu. ,   Northern (Arctic) Federal University named after M.V. Lomonosov, Arkhangelsk, Russia, Shirshov Evgeny V. ,   Northern (Arctic) Federal University named after M.V. Lomonosov, Arkhangelsk, Russia
Published: January 2023

Cargo delivery by water transport to the Far North and equated territories is one of the most important tasks of the national economy, as it is directly linked with revealing the economic potential of the Arctic region and improving the quality of life of the population. Those tasks are of particular importance due to the demographic situation in the region. The subject of the research is organizational and economic relations arising during cargo delivery. Regional factors, natural and climatic risks, as well as a fairly large number of participants involved in the process of cargo delivery in the implementation of Arctic cargo transportation, determine the high level of requirements for the quality of management.The most significant results of the research are as follows: the main factors determining the necessity of transforming the cargo delivery management system in the conditions of changing logistics were revealed, the key directions of transforming the development and management system of cargo delivery were determined, the conditions of effective functioning of carriers in the Russian Arctic were identified and structured, the functionality of the Northern Supply Haul Management Center was defined.
Penerapan Aplikasi PLN Mobile dalam Melayani Pelanggan Rayon Medan Johor
Authors: Lubis Rani Antika , Ikhwan Ali
Published: January 2023

Tujuan penelitiani ini adalah untuk membantu pelanggan dalam menggunakan fitur-fitur yang ada di Aplikasi PLN Mobile. Penggunaan aplikasi PLN Mobile masih kurang memuaskan pelanggan karena tidak dapat menggunakan fitur yang ada dan masih banyak yang belum mengetahui apa itu PLN Mobile karena kurangnya sosialisasi dan penyampaian informasi sehingga pelayanan di PLN masih belum memuaskan pelanggan yang mengakibatkan pelanggan sering protes karena tidak mendapatkan informasi terbaru dengan jelas. Hal ini dibuktikan dengan kebingungan mereka masih mengatasi keluhan listrik di rumah seperti berapa harga untuk tambahan daya. Sehingga dengan begitu perlu adanya penerapan aplikasi PLN Mobile dalam melayani pelanggan. Layanan bagi pelanggan PLN ini diharapkan dapat mendukung perbaikan tata kelola Layanan dan Pengaduan Pelanggan.
The Economic Impact of the Covid-19 Pandemic in China
Authors: Wang Meng
Published: January 2023

Background:
The outbreak of the COVID-19 Pandemic has exposed the world to the biggest decline in economy since the Second World War. What are the most profound impacts on the economy caused by Covid-19? And what does current research reveal about worldwide economic impacts on the socical security systems? Covid-19 virus related pandemic restrictions lasted over a long time.  Negative impacts from a variety of pandemic prevention and control measures posed  great economic pressure upon health systems around the world, but also on national social security systems. This article puts together recent evidence and research results exploring the economic impacts of the Pandemic on social security systems.
Objectives:
The main aim of the article is to systematically explore and identify economic impacts of the Covid-19 Pandemic on the social security systems and related challenges to the sustainable development of a country or region. Thus, generating a review of knowledge to support evidence-based policy-making intervention is the fundamental objective of the article.
Methods:
The rapid literature review is a form of evidence synthesis that provides timely information for decision making and evidence-based practice compared with standard systematic reviews and other types of reviews. This review used Web of Science, Proquest and CNKI as database sources. Keywords included ‘Covid-19’ ‘Social security’ and ‘Unemployment、Pension insurance’. The publications are confined from July 2021 to June 2022.
Results:
Seven publications in English and three in Chinese were identified as relevant to the objectives of this article. These were individually evaluated on the contribution to economic impact of the Covid-19 on the social security systems. The economic impact seems obvious, but it is not easy to assessment. The follow-up articles measure this effect in different ways.
Main Contribution to Evidence-Based Practice:
The article puts together recent evaluations of economic effects of the Covid-19 Pandemic on social security systems to support evidence-based policy making and the international debate.
Main predictor scales of mortality associated with septic shock of abdominal origin in adults
Authors: Verdesoto Herrera Fernanda Elizabeth , Yánez Castro Jorge Luis , Ordóñez Castillo Tanya Fernanda
Published: January 2023

Background: sepsis is defined as a condition that causes organ dysfunction, the abdominal type is the second most frequent cause of admission to the intensive care unit, especially in countries with economic decline.Aim: to describe the efficiency of the main scales predicting mortality in the evaluation of septic shock of abdominal origin in adults. Method: literature review using Scopus, Pubmed and Cochrane databases.Results: the research describes the efficacy of mortality predictor scales through 8 articles, mainly Sequential Organ Failure Assessment and Acute Physiology Assessment System and Chronic Health Assessment over others described in adult patients with septic shock of abdominal origin, demonstrating a great benefit of their use on mortality prediction.Conclusions: the scales that predict mortality with the greatest predictive value include APACHE II and SOFA, although other systems such as SAPS II, MEWS, NEWS are also very significant with respect to prediction, and this will depend on the patient's situation and comorbidities. The need for a scale that includes gastrointestinal criteria to facilitate the diagnosis and timely approach to septic shock of abdominal origin, including gastrointestinal signs and symptoms, will be more effective in predicting mortality
Ergonomic evaluation of the chicken hanger workplace in a bird processing company
Authors: Zea Quispe Isabel , Ron Misael , Hernández-Runque Estela , Escalona Evelin , Trovat-Ascanio Valentina
Published: January 2023

Introduction: in the poultry processing industry, activities are developed that require the performance of multiple repetitive tasks, generally while standing upright; which increases the risk of developing musculoskeletal disorders in the upper extremities and lower back. These risk factors include: repetitive movements, forced postures, awkward and static postures, vibration and high and low temperatures. Affecting body segments such as neck, shoulders and back. Aim: To ergonomically evaluate the work station: "chicken hanger" of a poultry processing company, in the state of Aragua-Venezuela, during the year 2022. Methods: Quantitative, descriptive, non-experimental, field and cross-sectional research. The population and census sample is constituted by eight (8) workers. In the collection of information, the interview was applied to obtain sociodemographic and labor data, in the description of the work position the documented observation technique was used and for the determination of musculoskeletal discomfort the body schema of pain and the Check List OCRA method were used. Result: the entire population is male, right-handed, average age 33 ±2.67, normal weight, average seniority 4 years ±2.36, with pain at the end of the workday in the shoulder, lower back, upper back and knees. Their Ocra Index was high on the right side and medium on the left side. Conclusion: in the job "chicken hanger" there is a high risk of suffering musculoskeletal disorders in the upper limbs, with greater relevance in the right upper limb