bluuebunny/crossref_metadata_2025 huggingface dataset:
Actualization of Interpretational Potential of a Common Noun with Abstract Semantics (based on an Associative Experiment)
Authors: Pozdnyakova E. Yu. , Shpilnaya N. N.
Published: April 2024

The article proposes the following idea: a word (common noun) is a component of the interpretational activity of the addressee perceiving the lexeme and creating interpretational speech utterance. The language speaker’s association appears as a condensed (potential) interpretational discourse. The results of a free associative experiment are presented. Common nouns with abstract meanings were used as stimuli. Key lexemes were obtained, allowing for the unfolding of a discourse of a common noun with abstract semantics. Using the associative series of lexemes ‘fear’ and ‘pleasure,’ referential areas actualized during the realization of the interpretational potential of the lexeme were described. The analysis of the semantic structure of the mentioned lexemes showed that the obtained associates actualize both direct (dictionary) and indirect (interpretational) meanings of words. A significant portion of the obtained reactions demonstrate meanings not fixed in the dictionary entry. This proves that during interpretation, there is a complication of the semantic structure of a common noun, where the initial (dictionary) meaning is supplemented and enriched with additional components related to personal meanings, values, existential attitudes of the interpreting subject.
Linguosemiotics of Proper Names in Novel ‘Night Watch’ by S. Lukyanenko
Authors: Labunets N. V. , Ertner D. E. , Ertner E. N.
Published: April 2024

This article addresses the issue of linguosemiotic interpretation of proper names functioning in a literary text. The research aims to identify the linguosemiotic specificity of onyms through which the fantastic world of the work in the urban fantasy genre is constructed. The primary source of the study is S. Lukyanenko’s novel “Night Watch,” which served as the basis for the creation of the “Watch Universe” literary cycle. For the first time, a comprehensive analysis of the onomastic continuum (over 300 words) denoting the real and unreal world is conducted. A classification of the material forming the onomastic space of the text is proposed. The names of the characters in the work are examined: anthroponyms, mythoanthroponyms, neomythonyms. Contextual, componential, corpus-based, linguostylistic, and structurally-semiotic analysis methods are applied to establish the role of onyms in shaping artistic images, spatial organization of the work, and authorial idiolect. The decoding procedure of the ‘hidden meanings’ of onyms is carried out by utilizing techniques of etymological data semanticization. It is demonstrated that onomastic world modeling is implemented in the novel: character names serve as image-centric signs, anthropogroups categorize the Light and Dark as an East-West confrontation. Among the main functions of onyms are metatextual, allusive, and axiological.
ADVANCED LEARNING AS AN IMPLICIT MODEL OF CONTINUOUS EDUCATION
Authors: TSATURYAN Armen
Published: April 2024

By modeling and analyzing the levels of knowledge of students in school disciplines, the great didactic significance of more general and universal ideas in the process of forming students’ thinking during learning has been revealed. Presenting particularly important aspects of the process of generalization of students' knowledge and existing interpretations of one model of advanced learning, ways to implement the ideas of continuous education within the framework of fundamentalization and strengthening of the methodological approach of the educational process are identified. The application of the presented model of advanced learning allows to generalize fundamental ideas, universal concepts and methods, which are the basis for the formation of thinking in the following discipline  by using general logical methods of scientific knowledge (analysis, synthesis, induction, deduction, modeling, analogues, etc.). The subject of the study is to reveal the fundamental possibilities of advanced learning in the process of implicit transfer of students' knowledge. The purpose of the article is to substantiate the development and implementation of an advanced learning model aimed at improving the quality of learning in the context of continuous education, based on the implicit transfer of student knowledge. It is shown that in advanced learning, the objects of advance are such fundamental ideas, concepts, and methodological approaches which in their essence are core for the process of knowledge transfer. Consistent application of advanced learning is an effective tool for generalizing students' knowledge which contributes to the formation of students' thinking. As a result, the concept of “Advanced learning as an implicit model of continuous education” was has been put forward.
HEUTAGOGY AS A MODERN CONCEPT OF SELF-EDUCATION
Authors: POGHOSYAN Lusine , TOPUZYAN Aida , HARUTYUNYAN Gayane
Published: April 2024

In today's rapidly changing world, a person must constantly update his knowledge in order to keep up with the times. Self-education today is seen as the key to success and satisfaction in life. Nowadays, self-education leads to transformation, which is one of the important factors in new opportunities and career growth. A world that is constantly evolving has made it possible to develop a new pedagogical branch of self-education - heutagogy. Heutagogy is based on the following conceptual statement important for modern society: "knowledge not for the whole life, but knowledge during the whole life".
METHODOLOGICAL FEATURES OF TEACHING RANDOM VARIABLES AT THE COMPREHENSIVE SECONDARY SCHOOL
Authors: GHULGHAZARYAN Lusine , MINASYAN Anzhela
Published: April 2024

In the evolving landscape of educational methodologies, the integration of complex mathematical concepts such as random variables into secondary school curriculums poses significant challenges and opportunities. As the global educational framework increasingly emphasizes the importance of a robust mathematical foundation, understanding and teaching stochastic elements within the school system has become crucial. This article delves into the nuanced methodological features essential for imparting knowledge of random variables effectively to secondary school students. We explore the historical context of mathematical education reforms in Armenia, highlighting the recent inclusion of stochastic topics in the school programs since 2004. The reformed educational standards introduced in 2020 and implemented in 2023 have further emphasized the need for a structured approach to teaching random variables, alongside other advanced mathematical topics. Through this lens, we examine the preparedness of educators, the adequacy of existing teaching methods, and the potential cognitive hurdles faced by students. Our analysis is rooted in both qualitative assessments and a theoretical framework that aims to bridge the gap between abstract mathematical theories and practical understanding, ensuring that students not only learn but also appreciate the significance of probability theory in everyday contexts .
Integración de estrategias bioclimáticas al diseño y solución del proyecto arquitectónico “Centro Cultural San Miguel” en Tequixquiac, Estado de México
Authors:   , Rodríguez Colín Karen Andrea
Published: April 2024

El presente trabajo es el resultado de la participación que se tuvo en un convenio entre la Universidad Autónoma Metropolitana (UAM) y el municipio de Tequixquiac en el Estado de México, a través del Centro de Innovación, Cultura y Tecnología (CICyT) de dicho municipio. Este proyecto consiste en un centro cultural con características de diseño bioclimático, el cual contempla características como el clima, orientación y el entorno del terreno. Para ello, se realizó tanto el diseño conceptual, como en análisis de las estrategias de diseño bioclimático. Se evaluaron aspectos como el comportamiento térmico, lumínico, acústico, así como el análisis de viento y asoleamiento, con el fin de mejorar la eficiencia del edificio y el confort de sus usuarios. Se presenta el desarrollo de los análisis que se realizaron con diversas herramientas análogas y digitales de cálculo y simulación que comprueban la eficiencia de estos sistemas. De esta manera se obtuvo un proyecto que cuenta con una alta eficiencia energética y sustentable que se le propondrá al H. Ayuntamiento de Tequixquiac para su consideración en el convenio.
Policy dialogue: Key factors for the success of transit-oriented development infrastructure 3.0 in big cities in Indonesia
Authors: Hermansyah Andi , Samudra Azhari Aziz , Satispi Evi
Published: April 2024

This research aims to determine the factors driving the success of four large cities in Indonesia in implementing Transit-Oriented Development (TOD) infrastructure policies beyond the eight TOD 3.0 Principles. Only a few studies like this have been conducted. The research uses qualitative methods and is supported by in-depth interviews with stakeholders, community leaders, community groups, and service users. The research findings reveal six themes: policy dialogue, organizational structure and coordination, changes in community habits, resources, dissemination and communication, and transportation and connectivity services. The characteristics of the community in the study area that prioritize deliberation are important determinants in policy dialogue and are involved in determining policy formulation. The city government has established a comprehensive organizational and coordination structure for the village and sub-district levels. The Government controls infrastructure development activities, establishes a chain of command and coordination, and encourages people to change their private car usage habits. The city government combines all this with the principle of deliberation and conveys important information to the public. The research highlights the differences in TOD implementation in Indonesia compared to other countries. Specifically, the existence of policy dialogue and the direct involvement of community members influence the level of program policy formulation and are crucial in controlling urban infrastructure development.
A bibliometric and visual analysis of lean manufacturing in medicine from 2009 to 2023
Authors: Zhang Yang , Shao Chuhan , Cao Buzi , Yuan Xiuhong , Zhao Mingyi , He Qingnan
Published: April 2024

Lean (also referred to as the Toyota Production System, TPS) is considered to be a radical alternative to the traditional method of mass production and batching principles for maximising operational efficiency, quality, speed and cost. Many hospitals inspired from lean manufacturing to develop their process. They had many improvements in their process. Hospitals reduced their patient waiting times, defects, wastes related to inventory, staff movement and patient transportation by implementing. This study utilizes scientometric and bibliometric tools to analyze visually the literature published in the field of medical lean manufacturing from 2009 to 2023. The relevant articles published from 2009 to 2023 were retrieved from the Web of Science Core Collection, VOSviewer and R software were used for bibliometric analysis and visualization. The number of publications related to the research has been increasing year by year before 2021, and then showed a downward trend, including 418 articles from 64 countries and regions, 743 institutions, 198 journals, and 1766 authors. The United States, Italy, and England are the main publishing countries in this research field. The journal “International Journal of Lean Six Sigma” published the most papers (n = 21) about lean manufacturing in medicine, the author with the most publications is Teeling SP, and the most influential author is Improta G. The top three keywords are “Healthcare”, “Quality improvement” and “Management”. This study provides a comprehensive bibliometric analysis of lean manufacturing in medicine, which can help researchers understand the current research hotspots in this field, explore potential research directions, and identify future development trends.
Cultura del engaño, comportamientos relacionados a la corrupción y universitarios
Authors: Morais-Xavier Ricardo , Tomás-Rojas Ambrosio , Freundt-Thurne Úrsula , Gallardo-Echenique Eliana
Published: April 2024

El objetivo de este estudio fue identificar comportamientos habituales relacionados a la corrupción en estudiantes de una universidad privada de Lima, Perú. Su carácter es exploratorio con un diseño comparativo de grupos. La muestra fue de 1,572 universitarios pertenecientes a 10 facultades de una universidad privada de Lima, Perú. Como resultado, se encontraron diferencias significativas en 16 de los 19 comportamientos habituales relacionados a la corrupción y, en todos ellos, los hombres obtuvieron la mayor media en comparación con las mujeres. Sin embargo, al analizar el tamaño del efecto, se estableció que las variables género, edad, año de estudios y facultad no eran determinantes para impactar en la frecuencia de las conductas. Los comportamientos tramposos y antiéticos están presentes entre los universitarios evidenciando la existencia de una cultura del engaño, y se agravarán a lo largo de la vida académica del estudiante impactando seriamente en la futura vida profesional.
Propagowanie wartości śpiewu gregoriańskiego i muzyki kościelnej w oparciu o Motu Proprio Piusa X przez „Hosannę” w latach 1926–1939
Authors: Chwastyk-Kowalczyk Jolanta , Krasińska Izabela
Published: April 2024

W artykule skupiono się na zawartości treściowej ukazującej się od listopada 1926 do sierpnia 1939 roku „Hosanny”. Było to czasopismo o charakterze muzycz-no-liturgicznym, którego głównym celem było propa-gowanie muzyki kościelnej oraz wartości śpiewu gregoriańskiego. Twórcy pisma, a zwłaszcza jego redaktorzy księża Wojciech Orzech i Henryk Nowacki, cel ten starali się osiągnąć, opierając się o wydany w 1903 roku w formie instrukcji dla muzyki kościelnej dokument Piusa X Motu Proprio. Jego kontynuacją była Konstytucja Apostolska Divini Cultus Piusa XI z 1928 roku o coraz gorliwszym popieraniu liturgii, muzyki kościelnej i śpiewu gregoriańskiego.
Sprawa polska w „Ilustrowanym Kurierze Codziennym” we wrześniu i październiku 1939 r.
Authors: Grott Wojciech
Published: April 2024

Równolegle z podbojem Polski doszło do załamania istniejącego systemu informacyjnego na ziemiach II Rzeczypospolitej. Niemiecki okupant zezwolił na istnienie polskojęzycznych gazet niemal wyłącznie w centrum i na południu kraju — obszarze nazwanym z końcem października Generalnym Gubernatorstwem dla okupowanych ziem polskich. W okresie przejścio-wym, tj. we wrześniu i październiku 1939 r., ukazywała się prasa w języku polskim niewpisująca się w pełni w tryb machiny niemieckiej propagandy. Jedną z takich gazet był „Ilustrowany Kurier Codzienny”, którego kontynuację zarządzili Niemcy. Na łamach pisma informowano m.in. o bieżących wydarzeniach związanych ze sprawą polską.
Niezwykłe dziedzictwo prof. Joachima Glenska — prasoznawcy, astrologa i aforysty
Authors: Fikus Sebastian
Published: April 2024

Prof. Joachim Glensk należał do grona wybitnych polskich prasoznawców. Jego życiową pasją stało się jednak zbieranie i wydawanie aforyzmów. Uchodził za autorytet astrologiczny. Pod koniec życia szczególnie ważna stała się dla niego tematyka śląska i niemco-znawcza. Był też społecznikiem, angażując się działalności Konwersatorium Eichendorffa, którego był prezesem.
Evaluation of the Impacts of the “Uma Terra e Duas Águas” Program (P1+2) on the Quality of Life and Environmental Sustainability of Beneficiaries in the Semiarid Region of Ceará, Brazil
Authors: Oliveira Aline de Carvalho , Khan Ahmad Saeed , Lima Patrícia Verônica Pinheiro Sales
Published: April 2024

Purpose: Social policies for accessing water during droughts have contributed to coexisting with dry periods. One of these policies involves the construction of cisterns through the “Um Milhão de Cisternas” Program (P1MC) and the “Uma Terra e Duas Águas” Program (P1+2). To comprehend the effects of P1+2, this study aims to assess its impacts on the quality of life and environmental sustainability of beneficiaries compared to non-beneficiaries.
 
Method/design/approach: The research was conducted in the municipalities of Canindé and Itapiúna, Ceará, and data were collected through questionnaires administered to P1+2 beneficiaries and non-beneficiaries. From the data, the Quality of Life Index (QLI) and the Environmental Sustainability Index (ESI) were calculated for beneficiaries and non-beneficiaries.
 
Results and conclusion: The QLI of beneficiaries was lower than that of non-beneficiaries, suggesting a need for greater monitoring of beneficiaries and potential adaptations. The ESI was higher for beneficiaries, indicating some effect of the program on environmental sustainability. The low ESI for beneficiaries highlights weaknesses in the context of water security in the semiarid region.
 
Research implications: Contributing to the improvement of P1+2, population quality of life, and environmental sustainability.
 
Originality/value: It is a novel research in this region, and it is important to generate data about P1+2 to understand its benefits and propose improvements.
Developing Strategies For Mitigating Losses in The Water Supply System of The Jerimum Site in Missão Velha-Ce: A Focus on The Relationship Between Water and Society
Authors: Monteiro Luciana Gomes , Silva José Irivaldo Alves Oliveira , Silva Eveline Menezes Rodrigues da , Silva Lucivania Gomes da
Published: April 2024

Objective: It is intended to analyze the efficiency of the use of water resources in the Water Supply System (SAA) of the Jerimum Site in Missão Velha-CE, through the monitoring of water losses in the distribution system, in order to propose mitigation measures and control of waste.
 
Method: This qualitative and exploratory study used a bibliographic procedure to investigate the effectiveness of the distribution system of the SAA of the Jerimum Site managed by the Integrated Rural Sanitation System (SISAR). Data collection was carried out through meetings with community leaders and the general population served by the system, analysis of the Loss in Distribution index (IPD) in the period from 2018 to 2022, consultation of the SISAR spreadsheet related to loss control and inspection of the SAA.
 
Results of the research and discussions: The results obtained revealed that the distribution system of the SAA of Sítio Jerimum is considered inefficient, as it does not meet the minimum limit established for IPD of up to 25%, as determined by Ordinance No. 490/2021. The practical and theoretical implications of this research are discussed, providing insights into how the results can be applied in the field of SAA management, specifically rural ones.
 
Research Implications: The research contributes to the literature for its practical propositions about the fight against water losses. In addition to implying the awareness of the population of Sítio Jerimum, Missão Velha-CE, to reduce losses in their SSA.
 
Originality/value: The relevance and value of this research are evidenced by identifying that an efficient management to combat losses requires attention in the technical, inspection and socio-environmental pillars. Thus, this research offers environmental managers tools to verify the efficiency of SAA in terms of water loss control, and consequently ways to reduce loss rates.
Policy and Competitiveness of Integrated Agricultural-Based technology for Cocoa Production in Indonesia: Application of a Policy Analysis Matrix
Authors: Sukanteri Ni Putu , Lestari Putu Fajar Kartika , Yuniti I Gusti Ayu Diah , Tamba I Made
Published: April 2024

Purpose: The research aimed to evaluate the competitiveness of smallholder cocoa plantations and the efficiency of input use in cocoa farming by strengthening farmer groups Indonesia.
 
Theoretical framework: The research design includes the steps taken in conducting research, data sources, and how to obtain data and data analysis. The research clearly describes the variables, data collection, and data analysis methods to have a clear picture of the competitiveness of cocoa farming.
 
Design/methodology/approach : Measuring the competitiveness of cocoa in Bali using the Policy Analysis Matrix (PAM) method. PAM analysis is used to calculate private profit, which is a measure of farm competitiveness at the market price level or the actual price
 
Findings: Competitiveness at the social price level is placed on the second row of the PAM table, Indonesia is an agricultural country and the development of the main agricultural sector, especially cocoa commodities which are managed through community plantations in rural areas, shows the ability to be comparatively competitive, even competitive, even though some components such as private farmer profits can be achieved at 69% compared to what cocoa farmers should receive. Farmers can receive social benefits of up to 40%. Even though cocoa production receives output subsidies, cocoa farmers are only able to obtain a price of 79%, or 21% lower than the world cocoa price, but it is still competitively profitable for farmers. The inputs needed by farmers in cocoa production can be managed by farmers so that the price of tradable inputs at the farmer level shows the same price at the economic level so that it is said to have comparative and competitive competitiveness.
 
Research,  Practical  &  Social  implications: Competitive cocoa in Indonesia provides benefits to farmers at small-scale plantations of up to 69 %, and the profits received by farmers are 40% when measured comparatively.
 
Originality/value: Originality/Value: This research is original. Implemented in smallholder cocoa plantations in Indonesia with integrated crop-livestock farming patterns to produce outputs that can compete at social prices and to motivate other cocoa farmers to develop farming system innovations that can increase cocoa production based on local resources.
Analysis of Prayer Jurisprudence at The Ocean Based on The Book of Is'af Ahl Al-'Asr Bi Ahkam Al-Bahr
Authors: Agadirun Nur Diyanah , Mutalib Najihah Abdul , Embong Abdul Hanis , Ismail Ismar Liza Mahani , Halim Adlina Ab. , Hasbullah Mohd Masyaal
Published: April 2024

Purpose: This paper aims to analyze the jurisprudence of prayer in the ocean based on the book Is'af Ahl Al-'Asr Bi Ahkam Al-Bahr and identify the problems that often occur when performing prayer. Theoretical framework: This book was chosen because it touches on and discusses the laws of maritime jurisprudence related to prayer. In this book, there are seven main chapters, namely water, purification, prayer, funeral, fasting, zakat and Hajj.
 
Design/methodology/approach: this study does not discuss all chapters in this book but analyzes selected topics according to the problems of prayer that often occur while at sea. This study uses a qualitative method with a library research design, while data collection is done through the study of documents obtained through books, articles and journals related to the research topic. This study also used the method of interviewing respondents involved in research in the ocean to obtain data. Next, the data obtained is analysed using content analysis to obtain accurate research findings.
 
Findings: The study found that the implementation of prayer in the ocean has a method and guide in the Sharia based on the book Is'af Ahl Al-'Asr Bi Ahkam Al-Bahr.
 
Discussion: The responsibility as a Muslim in prayer in the ocean field can be carried out perfectly with the existence of accurate guidance according to Islamic teachings.
The System of The Trial Agencies that Resolve Civil Cases in Vietnam Currently
Authors: Thinh Tran Cong , Hung Nguyen Vinh
Published: April 2024

Purpose: the aim of this study was to the system of the trial agencies that resolve civil cases in Vietnam currently.
 
Theoretical framework: Currently, the number of civil cases tried every year in Vietnam is increasing rapidly. According to statistics from the Supreme People's Court, on resolving civil, marriage and family, business, trade and labor cases, in 2021, the Court handled 411,299 cases, with 324,813 resolved and adjudicated, reaching a rate of 79%.  In 2022, the Court handled 444,402 cases, with 386,944 cases resolved and adjudicated, reaching a rate of 87.07% (Supreme People's Court, 2021).
 
Design/methodology/approach: To meet the needs and demands of judicial work, the People's Court system is increasingly being organized scientifically and strictly. Especially since the establishment of the 2014 Law on Court Organization, the People's Court system in Vietnam has changed greatly compared to the time before this particularly important law took effect.
 
Findings: However, with the impact and influence of international integration and economic and social development, the adjudication of civil cases in Vietnam always poses demands on the People's Court system.
Discussion: Therefore, currently, research on the structure of the judicial agencies that resolve civil cases has become especially important and necessary in Vietnam, to promptly find solutions to improve their operational efficiency and perfect the law.
Business Strategy Map and Key Performance Indicators for Saffron Petshop Based on Balanced Scorecard
Authors: Indri Shanti Adik , Tjahjono Heru Kurnianto , Widowati Retno
Published: April 2024

Introduction: The success of the implemented business strategy is considered successful if the company's performance ability or performance is positive or increases well. One way to calculate company performance is with a Key Performance Indicator (KPI).
 
Objective: This paper aims to analyze the business strategy map and key performance indicators of Saffron Petshop based on a balanced scorecard.
 
Design/methodology/approach: This research uses quantitative methods with a descriptive approach. Descriptive approach describes and explains phenomena to conclude phenomena with limited implications. The theories used in this research are Key Performance Indicators (KPI), balance Scorecard theory, and Strategic maps. The data collection technique used in this research is semi-structured interviews using questionnaires to customers at Saffron Petshop.
 
Findings: The main findings in this study indicate that performance based on a financial perspective shows quite effective results with an increase in net profit when other types of businesses are affected by covid 19. Second, performance based on customer perspective shows very effective results when indicators of good customer satisfaction levels are calculated. Third, the effectiveness of performance based on internal business perspectives shows effective results with increased service and product innovation to increase revenue from Saffron Petshop. Fourth, performance based on the learning and growth perspective shows effective results with increased productivity and employee satisfaction.
Utilization of Sonic Bloom Technology Combination of Compost Tea and Surfactants to Increase Soybean Productivity (Glycine max (L.) Merrill)
Authors: Pujiwati Istirochah , Sholihah Anis
Published: April 2024

Purpose: The study aimed to determine the effects of organic compost tea liquid fertilizer, inorganic fertilizer, and surfactant application on soybean growth and the yield of sonic bloom technology.
 
Method: The study was conducted in a greenhouse scheming factorial experiment with randomized block design (RBD).
 
Findings and Conclusion: Likewise, the results indicated that the use of organic compost tea liquid fertilizer with a concentration of 15% enhanced the plant length, the number of leaves, and the leaf area, which were insignificantly different from the inorganic fertilizer growmore combined with surfactants. The yields of productive branches of 100 seeds weight, fresh weight, dry weight, and Harvest Index showed that 15% compost tea with surfactant gave identical decent results to growmore fertilizers with surfactants. Moreover, there was an increase in soybean productivity by 216% in scheming 15% compost tea combined with surfactants.
 
Research implications: However, the result did not distinguish significantly from the use of liquid inorganic fertilizer grow more with recommended dose + surfactant increased by 219% from the potential production of soybean variety with Dega-1, which was 3.82 t/ha.
Reimagining Legal AID Institution Regulation to Enhance Legal Certainty
Authors: Prasetyorini Sinto Adi , Lisdiyono Edy , Mulyani Sri , Savira Annisa Ghina
Published: April 2024

Purpose: This research aims to examine the regulations governing the establishment of Legal Aid Institutions (LAIs/LAOs) in Indonesia, with a focus on achieving necessary legal clarity to ensure their effective functioning.
 
Method: This research employs a prescriptive research method, involving the description of primary and secondary data findings related to the regulations governing LAIs/LAOs establishment in Indonesia. The data are processed and analyzed to derive insights into the current legal framework.
 
Result and Discussion: The findings indicate that the existing regulations concerning the establishment of LAIs/LAOs in Indonesia lack clarity, particularly regarding the legal entity status utilized. While foundation status predominates, its alignment with Indonesian legal principles requires further consistency. Therefore, this research underscores the need for more transparent and comprehensive reformulation of these regulations.
 
Implication of the Research: Reforming the regulations governing the establishment of LAIs/LAOs holds significant implications for improving their efficiency and effectiveness. Such reforms can enhance access to justice, protect human rights, and ensure the proper functioning of LAIs/LAOs, thereby contributing to greater legal certainty and benefiting Indonesians in need of legal aid.
 
Originality/Value: This research contributes to the existing literature by providing insights into the regulatory framework surrounding the establishment of LAIs/LAOs in Indonesia. By highlighting the need for reform and recommending clearer regulations, this study offers practical guidance for policymakers and stakeholders involved in legal aid provision, ultimately advancing the efficacy of legal aid services in Indonesia.
Implementation of Analytical Accounting Models and Management Indicators and Development of Business Intelligence and Business Analytics Tools in Urban and Metropolitan Collective Transport Operators: A Case Study
Authors: Toledano Daniel Sánchez , Sánchez Toledano Joaquín Ignacio Sánchez , Jiménez Isabel María Álvarez
Published: April 2024

Purpose: The study aims to conceptualize and describe tools for improving the strategic definition of business models and facilitating decision-making in urban transport. It focuses on integrating Information and Communication Technologies (ICT), Artificial Intelligence (AI) and Business Intelligence (BI) tools to address sustainability concerns and enhance operational efficiency.
 
Method: The research explores the evolution of management tools in urban transport, and use the case study of Transportes Interurbanos de Tenerife S.A.U. (TITSA) in order to illustrates practical application.
 
Result and Conclusion: The implementation of analytical accounting models and BI tools result in significant improvements in decision-making and operational efficiency. It allowed for better cost calculation, revenue analysis, and margin identification.
Restorative Justice Under the Legislation of The Republic of Kosovo
Authors: Sopi Kosovare
Published: April 2024

Objectives: Restorative justice is also recognized and applied in Kosovo legislation and practice. As a process of involvement in the agreement of the perpetrator and the victim, always with the commitment and support of the mediator, its goal results in the achievement of compensation in relation to the victim. Therefore, its main goal remains the restoration of justice and the elimination of the damage caused as much as possible.
 
Methods: To achive the state objective in this scientific paper, I will use a legal-normative method, statistical method.
 
 Result: In addition, we must emphasize that mediation as an alternative procedure for resolving disputes between subjects, namely as an extrajudicial activity, offers the possibility not only of solving the presented problem quickly, but at the same time is a direct contributor of creating a relaxing relationship between the parties involved in this whole process.
 
Conclusion: In a conclusion restorative justice has a wide application in the legislation in force in the Republic of Kosovo in the criminal field and the application of restorative justice is being implemented more and more, because it is showing a legal effect for many reasons; the parties are not taking much time in solving their cases, the parties are free to choose the mediator and the they are free to decide where the meetings will be held, and the other advantage is that the mediation agreement has the legal force of a judicial decision and produces legal effect and is enforceable
Medicinal and Aromatic (Odoriferous) Properties of Pineapple (Minthostachys Mollis)
Authors: Casa-Coila Manuela Daishy , Pari-Achata David , Pacori-Zapana Eder , Rodriguez Elizabeth Lady Sucapuca , Paredes-Aliaga Juan Segundo , Cervantes-Alagón Sheyla Lenna , Alanoca-Gutierrez Rebeca
Published: April 2024

Objective: The purpose of the research is to provide relevant scientific information on the medicinal and aromatic properties of pineapple.
 
Theoretical background: Based on the literature on the medicinal and aromatic properties of pineapple (Minthostachys mollis).
 
Method: It was a research with quantitative approach, which consisted of a bibliographic search of articles, scientists and theses in the database such as Google Scholar, Sciencedirec, Elsevier, Scopus, Web of Science, Scielo, Redalyc, Doaj and Dialnet, second specialty, master's and doctoral theses, which were grouped and the bibliographic background was organized in a matrix according to the type of research, methodology and study participants (species).
 
Results and conclusions: Research results that evaluate and demonstrate the medicinal, aromatic, antioxidant and essential oil properties of muña are shown.
 
Originality/value: It shows the medicinal and aromatic properties of pineapple (Minthostachys mollis) for being a very powerful herb in the treatment of diseases to improve health. Its use in health is very beneficial, thanks to the properties it contains such as antibacterial and antitumor activity of the essential oil, as a natural medicine, insecticides, biological pest control, among other benefits.
The interaction of concepts and laws of system development in the economic analysis of business entities' activities
Authors: BABICHEVA Nadezhda E. , LYUBUSHIN Nikolai P.
Published: April 2024

Subject. The increasing complexity of business operation processes and rising expectations of stakeholders require rethinking the content of economic analysis of business entities’ activities.
Objectives. The study aims at assessing the impact of interaction of modern concepts and laws of system development on the economic analysis of business entities’ activities.
Methods. The study employs logical and systems approaches, methods of grouping, comparison, generalization, analysis, and synthesis. We apply the matrix method in the economic analysis to identify the results of interaction of the concepts under consideration and the laws of system development.
Results. The analysis demonstrated that the methodology of economic analysis should be geared to solving theoretical and practical issues of the activities of business entities that take into account the transformation of business processes under the influence of digitalization, the emergence of new forms of business organization and management technologies with a focus on harmonious development, the increase in information flows and the complexity of economic information processing, systematization, and transmission.
Conclusions. The economic analysis has gradually transformed into an integrated and interdisciplinary scientific discipline aimed at disclosing the problems of business processes and developing possible solutions, which ultimately boils down to developing the most rational courses of action that meet the requirements of stakeholders. The methodology of economic analysis itself is directly dependent on the laws of development and the concepts under consideration. This requires considering the manifestations of their interaction in the development of information and analytical support for the management of economic entities.
Analysis of public, private and foreign-owned enterprises: Assessment of efficiency and sustainability
Authors: KOGDENKO Vera G.
Published: April 2024

Subject. The article addresses the efficiency and sustainability of public, private, and foreign-owned enterprises.
Objectives. The aim is to develop and test a methodology for analyzing the said enterprises.
Methods. The study rests on general scientific principles and research methods, like abstraction, generalization of approaches to the analysis of enterprises of different forms of business ownership.
Results. I developed a methodology, which includes three stages. First, estimating the share of enterprises of different forms of ownership in total assets, revenue, and profit, and analyzing the sectoral and regional sample structure and enterprise size. Second, assessing the short-term and long-term efficiency, with analysis of profitability indicators, long-term dynamics, and investment activity. Finally, analyzing the adaptability of enterprises of different forms of ownership to changed conditions, and evaluating the indicators of financial stability, riskness, and dynamics for 2022.
Conclusions. I tested the methodology on data from large Russian consolidated businesses (a total of 593 enterprises for 2018–2022). The calculations and analysis showed that private business prevails in assets, revenue, and net profit. For State-owned enterprises, the most significant industry is oil and gas production, for foreign-owned ones – production and distribution of electricity, gas and water, for private enterprises – retail trade. Higher profitability is typical for foreign and private enterprises. The analysis of adaptability to current conditions showed that revenue growth rate in 2022 did not decrease vs. the annual average for all groups of enterprises, however, profit and profitability indicators deteriorated. In general, large consolidated public, private, and foreign-owned business demonstrated a relatively high degree of stability in 2022 with a decrease in profit and profitability, and now it continues investment activity.
Expert evaluation of dual-use technical products
Authors: KHRUSTALEV Evgenii Yu. , LARIN Sergei N. , KHRUSTALEV Oleg E.
Published: April 2024

Subject. Progressive and accelerating economic growth of the Russian military-industrial complex needs additional extra-budgetary revenues, which can be obtained using the creation and market sale of dual-use technical products used in the military and civilian spheres.
Objectives. The great number of dual technical products, and the complexity of comprehensive assessment of the possibility of their commercialization necessitates creation of special system-wide information and analytical tools.
Methods. For objective economic assessment of this type of products, we developed a conceptual method based on their preliminary clustering (grouping) and systematic classification, taking into account the conditions and possibilities of commercial distribution.
Results. We identified the main features of clustering and classification of dual products, i.e. the rate of obtaining additional financial profit and economic return from commercial sales, the amount of necessary investments, risky situations and uncertainties. We developed a method to evaluate their commercial and technical potential. The expert assessment of this type of products helps specify and clarify the possibilities and the most effective directions of their commercialization already at the preliminary stage of the systems analysis, identify additional methods for their further and more accurate analysis. The developed expert assessment method can be used in the military-industrial complex, and by high-tech enterprises producing civilian products.
Conclusions. The proposed expert assessment of dual-use technical products will enable to develop a system regulation for performing a pre-investment assessment of future sales of technical products, increase the productivity and profitability of defense enterprises.
Adjustments of VAT and income tax of banks
Authors: ANUREEV Sergei V.
Published: April 2024

Subject. The article discusses excess profits of Russian banks in the amount of the planned Federal budget deficit in 2023, and financial relationships between banks and the budget as causes of excess profits.
Objectives. The focus is on fairer taxation of commercial banks, using the case of the largest of them, and based on the latest experience of other countries.
Methods. The study employs the comparative analysis of other countries’ practice on modifying the taxation of super profits of banks, financial analysis of reports of the largest banks regarding the specifics of the main taxes.
Results. The article shows a zero net impact on the budget from bank operations. Budget payments by banks include income tax, tax on dividends, dividends to the State owned shares. Indirectly banks pay VAT on interest on corporate loans, interest on treasury funds in banks. Payments from the budget to banks include OFZ coupons and interest rate subsidies, banks earn margin on the treasury funds, zero VAT tax expenses on bank transactions with individuals. The international experience shows that other countries actively modify taxes on banks’ super profits. Italy and Spain introduced special taxes on banks, Brazil – a tax on financial transactions, Germany and Britain raised income tax rates, the U.S. regularly collect multi-billion dollar fines, France levies VAT on banks and encourages the European Union to do so.
Conclusion. The fiscal effect of my proposals is about 1 trillion rubles, or one-third of the budget deficit. I offer to abolish zero VAT on bank operations with individuals, based on excess profits of banks, social inequality, and digitalization of tax control. Income tax for banks should be a minimum of 1% of risky assets, and it can be used to directly subsidize interest rates at the level of specific banks.
Participatory budgeting in Russia in conditions of economic instability
Authors: FEDOSOV Vitalii A.
Published: April 2024

Subject. The article considers theoretical and methodological aspects of participatory budgeting development in Russia.
Objectives. The aim is to substantiate the effects of using the participatory budgeting under economic instability.
Methods. The study draws on general scientific methods of cognition (analysis, synthesis, induction, deduction, comparison, and analogy), and special methods of cognition (comparison of theoretical and practical material, expert method, systematization, and classification).
Results. Changes in methodological aspects of budget planning significantly affected the implementation of budget policy. Budget planning is influenced by internal and external factors, and by entities with which public legal entities have to interact at the subnational level. The paper focuses on financial aspects of participatory budgeting, like the total amount of funding for participatory budgeting projects, the average cost per project, the number of funded projects, sources of funding. I investigated options for including participatory budgeting in the budget process of Russian regions and municipalities and identified two main ones used by public legal entities.
Conclusions. The study substantiates why participatory budgeting is advisable to apply in conditions of economic instability and uncertainty. It highlights the effects of the development of participatory budgeting practices and specifics of their implementation at the municipal level. The findings can be useful for public authorities, local governments, and those involved in participatory budgeting.
The use of accounting information with environmental uncertainty as moderating variable
Authors: Ermawati Nanik , Handayani Retno Tri , Ashsifa Izza
Published: April 2024

This study investigates the factors that influence MSMEs in using accounting information, considering the challenges posed by environmental uncertainty, particularly in the context of the ongoing COVID-19 pandemic in Indonesia. The study focuses on independent variables such as business scale, company age, organizational culture, and leading period. The research population comprises a total of 15,895 MSMEs in Kudus Regency. The sampling technique used is convenience sampling. The sample obtained was 104 respondents. The data analysis utilized Partial Least Square - Structural Equation Modeling (PLS-SEM). The results revealed that business scale, organizational culture, and leading period positively influence the utilization of accounting information. However, company age was found to have no significant impact on the use of accounting information. Environmental uncertainty did not moderate the effect of business scale, company age, organizational culture, and leading period on the use of accounting information. The study provides valuable insights for MSMEs to improve their performance by incorporating accounting information into business operations. It suggests that the Department of Manpower, Industry, Cooperatives, and Small and Medium Enterprises in Kudus Regency should prioritize MSMEs’ welfare through training programs.
Prospective analysis of Simantri sustainability: A probability approach
Authors: Saskara Ida Ayu Nyoman , Setyari Ni Putu Wiwin , Dewani I Dewa Ayu Made Natasah , Dewi Desak Made Marysha , Lestari Desak Putu Diah Merta
Published: April 2024

The Simantri program is a long-term regional initiative aimed at the welfare of Bali's farmers as well as self-sufficiency in food, feed, organic fertilizer, energy, and biogas. This study aims to determine the probability scenario and the scenario's sensitivity driving the Simantri program's sustainability. This study was conducted within the Tabanan Regency. The data for this purpose were gathered through interviews with Simantri farmers and 115 respondents as assistants using a structured questionnaire and Focus Group Discussions (FGD) with 19 funding experts or stakeholder groups. The SMIC-Prob Expert model analyzed data from the FGD results compared to or considered alongside the questionnaire results. The results of the analysis indicate that scenario combination "1101" (cattle, economic side, and commercial) has the highest probability, with a probability of 0.138. According to the elasticity-based sensitivity analysis, the cattle and commercial scenario is the "primary mover" or primary driver of the system. With cattle elasticity of 1.677 and a commercial elasticity of 1.344, the Simantri program's sustainability largely depends on these two scenarios. Sustainability recommendations for the Simantri program is "prime over”.