bluuebunny/crossref_metadata_2025 huggingface dataset:
Enseñar y aprender historia a través del uso de memes. Posibilidades y retos formativos
Authors: Ibagón Nilson Javier , Echeverry Antonio , Granados Porras Roberto
Published: April 2021

El artículo propone un análisis teórico y práctico alrededor del uso de memes en el proceso de enseñanza y aprendizaje de la Historia. En este sentido, se entiende el meme como una mediación pedagógica que, en escenarios escolares, puede   facilitar   el   desarrollo   de la alfabetización histórica de niños, niñas y jóvenes; hecho que permite resignificar el qué, para qué, por qué y cómo enseñar Historia. En medio del desarrollo de esta discusión se plantea la conveniencia formativa de conectar el saber escolar a la experiencia vital del alumnado, proceso que implica reconocer y poner en discusión las relaciones intrínsecas que se dan entre diversas formas de conocimiento histórico gestadas desde diferentes ámbitos de la cultura histórica. De ahí que el éxito o fracaso de este tipo de procesos formativos dependa del grado de criticidad con el que el profesorado y el estudiantado entienden tanto el conocimiento histórico como los lenguajes específicos que dan cuenta de su construcción, difusión y asimilación.
Reflexiones sobre la educación carcelaria. Experiencia en un establecimiento penitenciario colombiano
Authors: Cristancho Guzmán Héctor Fabián
Published: April 2021

Las personas privadas de la libertad (PPL) rechazan los programas educativos, lo que resulta en una resocialización ineficiente. En varios países como España, Argentina, Brasil, Colombia, Costa Rica, El Salvador y México, se han realizado investigaciones e implementado programas con la finalidad contribuir en la formación de las PPL. Se ha comprobado que no todas las intervenciones resultan ser efectivas, ya que los efectos positivos se mantienen mientas se aplica el programa y no perduran en el tiempo.

Se plantea que esta situación se debe a que no se ha considerado la problemática y necesidades reales de la comunidad de estudio y se aplican dichos programas de una forma ‘empírica’. El objetivo del artículo es presentar unas reflexiones acerca del tratamiento penitenciario a partir de una experiencia de investigación en un establecimiento penitenciario colombiano.
Deserción estudiantil en contextos vulnerables: comparativo entre dos ciudades fronterizas colombianas
Authors: Gamboa Suárez Audin Aloiso , Prada Núñez Raúl , Hernández Suárez César Augusto
Published: April 2021

El presente artículo de investigación pretende realizar un análisis comparativo de las causas de deserción estudiantil en dos ciudades fronterizas colombianas con presencia de población en condición de vulnerabilidad. El enfoque metodológico del estudio se orientó bajo el paradigma cuantitativo - correlacional y se utilizó como instrumento una encuesta censal aplicada a 25.969 niños y jóvenes de las ciudades de Cúcuta – Norte de Santander y Tumaco – Nariño. Los hallazgos evidencian que más del 56% de los niños y jóvenes participantes de la investigación no son bachilleres ni asisten al sistema escolar formal. Así mismo, se logró determinar que la principal causa de la deserción estudiantil en las dos ciudades son los problemas económicos en las familias.
Exploración de las percepciones sobre clima escolar en un grupo de actores de instituciones educativas del sur de Colombia
Authors: Sierra-Barón Willian , Trujillo Vanegas Catalina , González-Vargas Eliana Johana
Published: April 2021

Las interacciones entre los distintos actores de los contextos educativos definen las dinámicas en la escuela, basadas en sus propias percepciones, lo que configura el clima escolar (CE) y a su vez estructura su identidad. Esta investigación tuvo como objetivo contribuir en la comprensión del clima escolar de actores de instituciones educativas del sur de Colombia y se enmarcó como estudio descriptivo mediante encuestas, con un diseño de tipo transversal. Participaron 783 actores educativos (docentes= 18%, estudiantes= 71,13% y comunidad general= 10.87%) de un grupo de instituciones educativas del sur de Colombia. Se utilizaron 3 versiones de cuestionarios adaptados transculturalmente, que evalúan clima escolar. Los resultados aportan elementos de caracterización de los perfiles sociodemográficos de los actores educativos (decentes, estudiantes y comunidad general), así como la descripción de las dimensiones presentes en el clima escolar que caracterizan sus contextos (compromiso académico y conocimiento de las normas muestran las puntuaciones más altas). En los tres actores educativos, las puntuaciones más bajas se presentan en la dimensión seguridad y entorno escolar (see), siendo las más bajas, las que reportan los estudiantes. Se recomienda que futuras investigaciones profundicen en análisis estadísticos más avanzados y en el uso de rutas cualitativas o mixtas que permitan ampliar el panorama comprensivo.
Representaciones socioespaciales, en la memoria histórica de la catedral y su entorno urbano en San José de Cúcuta
Authors: Díaz Umaña Yannette , Delgado Rojas Julio Alfredo , Vergel Ortega Mawency
Published: April 2021

Producto de investigación, cuyo propósito es el reconocimiento de la arquitectura sagrada de la Catedral de San José, relaciona los sucesos históricos con los factores asociados a las decisiones de tipo arquitectónico que se adoptaron en este lugar a principios del siglo XX. En la metodología intervienen el imaginario urbano, los estudios descriptivos y documentales, para reflexionar sobre la memoria histórica de la Catedral y su entorno. Se pudo deducir que la tipología, además de expresar su esencia fenomenológica destinada para la celebración litúrgica, constituye una expresión de edificio cosmopolita, en su geolocalización y al proponer con su morfología, un elemento reconocido colectivamente como sagrado, que fortalece la consagración del espacio urbano de la ciudad de San Jose de Cúcuta.
Nilai-Nilai Pancasila dan Dinamika Etika Politik Indonesia
Authors: Sabilla Febriany Farah , Anggraeni Dewi Dinie
Published: April 2021

Pancasila merupakan dasar negara dan juga pandangan hidup bangsa Indonesia yang terdapat nilai-nilai luhur yang mencerminkan kehidupan masyarakat Indonesia, sebab pada dasarnya nilai-nilai tersebut digali dari jiwa dan kepribadian bangsa Indonesia sejak zaman dahulu. Tujuan dari penelitian adalah untuk memahami konsep etika politik itu sendiri, serta agar paham pada nilai-nilai Pancasila dalam etika politik di Indonesia. Dalam penelitian ini, yang menjadi subjek penelitian adalah literatur yang terkait dengan Pancasila, etika politik, dan juga dinamika politik masyarakat Indonesia. Metode penelitian dengan bahasan etika politik dan sila-sila Pancasila dalam etika politik di Indonesia ini menggunakan pendekatan deskriptif. Hasil dari penelitian ini didapatkan bahwa etika politik merupakan suatu filsafat moral yang menata kehidupan politik di Indonesia, namun kenyataannya etika politik di Indonesia dapat dikatakan masih perlu untuk diperbaiki, Pancasila sebagai dasar negara melalui nilai-nilainya menjelaskan bahwa cukup untuk memperbaiki etika politik di Indonesia.
PTSD As Portrayed in Finn’s The Woman in The Window and Murakami’s Colorless Tsukuru Tazaki and His Years of Pilgrimage: A Comparative Literature
Authors: Fadillah Adil
Published: April 2021

This thesis is entitled “Post-Traumatic Stress Disorder as Portrayed in A.J. Finn’s Novel The Woman in the Window and Haruki Murakami’s Novel Colorless Tsukuru Tazaki and His Years of Pilgrimage: A Comparative Literature Analysis”. The writer is interested in analyzing the two novels because they have the same motive is Post-Traumatic Stress Disorder. In this thesis the writer uses two novels as the object, there is The Woman in the Window (2018) from England and Colorless Tsukuru Tazaki and His Years of Pilgrimage (2013) from Japan. This study aims to find out how Post-Traumatic Stress Disorder is portrayed in the two literary works and to find the affinities and differences regarding the issue in forms of Post-Traumatic Stress Disorder that the main characters are suffering from using Post-Traumatic Stress Disorder‘s theory by American Psychiatric Association through the fifth edition of The Diagnostic and Statistical Manual of Mental Disorders (DSM-V). Both main characters of the two literary works, Anna Fox and Tsukuru Tazaki are suffering from Post-Traumatic Stress Disorder. The study also involves looking at the intrinsic elements to look at the affinities and differences found in the two literary works. In completing the analysis, the writer uses the descriptive qualitative method which represents all the data in the forms of words and sentences. The writer collects data from various sources including The Woman in the Window by A.J. Finn, Colorless Tsukuru Tazaki, and His Years of Pilgrimage by Haruki Murakami, relevant books, articles, and journals to support the analysis. Based on the results of the analysis it can be concluded that the two literary works show affinities and differences regarding Post-Traumatic Stress Disorder that is experienced by the two main characters of both literary works.
APLIKASI PAKAR BERBASIS WEB UNTUK DIAGNOSA PENYAKIT KULIT PADA ANAK MENGGUNAKAN METODE CERTAINTY FACTOR (CF) (Studi Kasus: Apotik Kimia Farma Gamalama Kota Ternate)
Authors: Sionding Suratman A , Banawa Sitirovia A , Ambarita Arisandy
Published: April 2021

Penelitian ini bertujuan untuk merancang Aplikasi Pakar Berbasis Web Diagnosa Penyakit Kulit Pada Anak Menggunakan Metode Certainty Factor (CF), Metode Analisis dan Pengembangan Sistem menggunakan Model Analisis Berorientasi Objek dan Model Pengembangan Prototyping, Sistem ini dibangun dengan menggunakan bahasa pemrograman HTML,CSS, PHP, Javascript dan Database MySQL, dari hasil uji coba sistem ini antara lain Perhitungan penyelesaian pada certainty factor menggunakan 15 rule Gejala dan 4 Penyakit. Dengan adanya sistem ini dapat membantu mengetahui penentuan penyakit kulit pada anak  di usia 0 - 5 tahun.Kata Kunci : Aplikasi Sistem Pakar, Penyakit Kulit, Website, Certainty Factor
ПОНЯТИЙНЫЙ АППАРАТ И ЭТАПЫ РАЗВИТИЯ ЭКОЛОГИСТИКИ
Authors: Бекмурзаев И.Д. , Хажмурадова С.Д.
Published: April 2021

Рассмотрены современные трактовки терминов «экологистика» и «экопере-возка», установлено их различие. Рас-крыты особенности формирования и со-стояние развития экологической логи-стики на транспорте. Сформированы общие исходные условия, которые опре-деляют внедрение подходов экологиче-ской логистики в процессе оптимизации товарных потоков с целью уменьшения экологического воздействия на окружа-ющую среду. Установлено, что использо-вание экологической логистики имеет прямую взаимосвязь между всеми участ-никами рынка транспортно-логистических услуг, начиная от по-ставщика сырья до конечного потреби-теля, а конечной целью должно стать создание транспортной стратегии раз-вития с рыночным механизмом, что бу-дет способствовать решению экологи-ческих проблем и включать ресурсосбе-регающие, климатически и экологически чистые, безопасные и бесперебойные подходы в организации функционирова-ния всей транспортной системы стра-ны.
ОПЫТ КАНАДЫ В УПРАВЛЕНИИ ЭКОНОМИЧЕСКИМ И ПОЛИТИЧЕСКИМ РАЗВИТИЕМ РЕГИОНОВ
Authors: Джабраилов Д.Х.
Published: April 2021

Государство Канада имеет непростое географическое расположение, сказыва-ющееся на экономическом и политиче-ском развитии всей страны. В статье рассмотрены различные факторы, влия-ющие как на отдельные провинции и ре-гионы, так и на всю Канаду. Сегодня в рассматриваемой стране происходят значимые изменения. И, как в случае лю-бых изменений, ожидается рост про-блем. «Лаврентийский консенсус» прояв-ляет признаки недолговечности, запад-ная и восточная Канада сравниваются по численности населения, а Арктика открывает новые возможности, как и обнажает уязвимости. Говоря в целом, Канаду ждет непростое столетие. В других частях планеты такие внутрен-ние сложности приводили к расколу стран и наций. И хотя до сих пор Отта-ве удавалось справляться с этими об-стоятельствами, сложно представить себе иную будущую форму единства страны помимо конфедерации.
AFRICAN POLICY COMPONENT OF THE US, PRC AND RUSSIAN FEDERATION (PART 2)
Authors:   Doctor of Military Sciences, Professor of the Russian Academy of National Economy and Public Service under the President of the Russian Federation, Moscow, Russia, GORDIENKO D. V.
Published: April 2021

The aim of the work is to assess the impact of the African component of the policy of the states of the strategic triangle Russia-China-USA on the implementation of their current economic and military policy. The assessment of the impact of this component on the national security of these countries is considered. An approach to the comparison of such influence is proposed, which makes it possible to identify the priorities of Russia's policy in Africa and other regions of the world. The article can be used to justify recommendations to the military and political leadership of our country.
SPATIAL ANALYSIS OF FINANCIAL INDICATORS DETERMINING THE LEVEL OF ENSURING THE ECONOMIC SECURITY OF RUSSIA
Authors:   Candidate of Economic Sciences, Professor, Leading Researcher, Institute of Economics, Russian Academy of Sciences, Member of the Academy of Natural Sciences, Moscow, Russia, LEV M. Yu. , MEDVEDEVA M. B. ,   Candidate of Economic Sciences, Professor, Department of World Finance, Financial University under the Government of the Russian Federation, Moscow, Russia, LESHCHENKO Yu. G. ,   A applicant for the Academic Degree of Candidate of Sciences in the Institute of Economics RAS, Public Administration Research Center, Economic Security Sector, Moscow, Russia, PERESTORONINA E. A. ,   Postgraduate student of the Department of System Analysis in Economics, Financial University under the Government of the Russian Federation. Moscow, Russia
Published: April 2021

The key mechanism for assessing the risks and threats of the national economy at a qualitative level is the system of economic security indicators. The most important of its sections is the system of financial indicators, which includes groups of indicators that reflect the activities of the state and economic entities in various spheres of the economy. The object of the research is the economic security of Russia. The subject of the research is the system of financial indicators of economic security of Russia. The practical significance of the work is as follows: – the approaches proposed by the authors make it possible to assess the reality of the parameters of a macroeconomic forecast; – the system of financial indicators of economic security makes it possible to monitor the tax, budget, currency and other systems in aggregate, and to highlight those that are at risk; – the system of financial indicators of economic security contributes to the formation of individual of measures of a proactive nature to prevent and minimize crisis processes aimed at eliminating imbalances in the development and effective functioning of the national economic system. The results of the research can be used in the process of monitoring the economic activity of business entities, in the educational process of financial and economic disciplines, by government bodies in the formation of economic policy.
ANALYSIS OF THE STATE OF DECENTRALIZED FINANCE IN THE FINANCIAL SYSTEM OF THE RUSSIAN FEDERATION
Authors:   Candidate of Economic Sciences, Associate Professor, Vladimir State University named after Alexander and Nikolay Stoletovs, Vladimir, Russia, SAVELEV I. I. , STRICHEVSKIY P. V. ,   Student of the Faculty of Management, Vladimir Branch of the Russian Presidential Academy of National Economy and Public Administration, Vladimir, Russia
Published: April 2021

The article considers the state of household finances as one of the significant elements of decentralized state finances. The key observable indicators are real disposable income, actual expenses and income, and the balance of income. Based on the data of the Federal State Statistics Service, a number of negative trends in the development of decentralized finance have been studied. It is concluded that it is necessary to improve methods and tools for regulating income and savings of the population in order to create an effective mechanism for transforming household savings into investment resources.
DEVELOPMENT OF WAYS OUT OF THE CRISIS FOR SMALL AND MEDIUM-SIZED ENTERPRISES
Authors:   Post-graduate Student of the Department of Management and Marketing, A. G. and N. G. Stoletov VlSU, Vladimir, Russia, VILKOV A. S.
Published: April 2021

The article discusses the features of Russian small and medium-sized enterprises (SMEs) during the economic crisis and ways out of it. Business support is now a priority area of the economy. Based on the study of theoretical approaches to overcoming the crisis, a number of its causes are identified. Based on the identified results, ways of developing entrepreneurship in the context of the crisis have been developed. Measures of state support to SMEs during the coronavirus pandemic are analyzed to minimize the adverse effects of restrictive measures and get out of the crisis conditions of management.
ON THE ISSUE OF MANAGING THE ADAPTATION OF FOREIGN STUDENTS DURING THEIR STUDIES AT A RUSSIAN UNIVERSITY
Authors:   Candidate of Pedagogical Sciences, Assistant Professor оf Physical Education and Sports Faculty of Vladimir State University named after Alexander and Nikolay Stoletovs, Vladimir, Russia, REPNIKOVA E. A. , SAVELEV I. I. ,   Candidate of Economic Sciences, Associate Professor, Vladimir State University named after Alexander and Nikolay Stoletovs, Vladimir, Russia, SUSLOVA V. A. ,   Senior Lecturer of the Department of Physical Education and Sports, Vladimir State University named after Alexander and Nikolay Stoletovs, Vladimir, Russia, CHASIB AL-FATLAWI ALI SAFAA ,   Student, Vladimir State University named after Alexander and Nikolay Stoletovs, Vladimir, Russia
Published: April 2021

The article deals with the peculiarities of the psychoemotional state of foreign students during their studies at a Russian University. Comparative data describing the level of anxiety of foreign students in comparison with Russian students are presented. The role of additionally organized physical culture and sports activities in the form of sectional mini-football classes in the management of mental adaptation of foreign students is revealed.
THE PRACTICE OF OPTIMIZING THE SUBJECTIVE WELL-BEING OF THE INDIVIDUAL
Authors:   Candidate of Psychological Sciences, Associate Professor of Department of Personality Psychology and Special Pedagogy, Vladimir State University named after Alexander Grigorievich and Nikolai Grigorievich Stoletovs, Vladimir, Russia, LITVINOVA N. Yu.
Published: April 2021

The article deals with the problem of promoting the optimization of the subjective well-being of the individual. Particular attention is paid to the idea of the unity of the external and internal in the life of the individual, the need to live the experience of understanding personal meanings, attitudes, motives, values.
SIGNIFICANT DIRECTIONS IN EDUCATIONAL AND PROFESSIONAL ACTIVITIES OF PSYCHOLOGIST STUDENTS
Authors:   Lecturer at the Department of Personality Psychology and Special Pedagogy, Vladimir State University named after Alexander Grigorievich and Nikolai Grigorievich Stoletovs, Vladimir, Russia, FILATOV V. O.
Published: April 2021

The article deals with the question of life-meaning and value orientations, personality orientation and worldview of psychology students. Revealed significant indicators and analyzed the features of these integral personality characteristics. The results of the correlation analysis made it possible to identify and describe the relationship between life-meaning and value orientations with the characteristics of life and professional self-determination.
STUDY OF STRATEGIES OF BEHAVIOR OF SPOUSES IN FAMILY CONFLICTS
Authors:   Student of Vladimir State University named after Alexander Grigoryevich and Nikolai Grigoryevich Stoletov, Vladimir, Russia, BORISOVA А. Yu. , USENKOVA E. V. ,   Candidate of Pedagogical Sciences, Associate Professor of Department of Psychology of Personality and Special Pedagogy, Vladimir State University named after Alexander Grigorievich and Nikolai Grigorievich Stoletovs, Vladimir, Russia
Published: April 2021

The article examines and analyzes the strategies of spouses' behavior in family conflicts. The article describes the results of the study of life in the conditions of a normative family crisis associated with the birth of the first child. The results of the study allow us to analyze the level of conflict resistance of spouses, their communicative tolerance, the peculiarities of the spouses' acceptance of each other, their desire to adapt to new family situations.
FISCAL POLICY OF THE RUSSIAN FEDERATION DURING THE PERIOD OF QUARANTINE RESTRICTIONS OF 2020
Authors:   Candidate of Economic Sciences, Assistant Professor of the Financial Management Department, Russian University of Economics named after G. V. Plekhanov, Moscow, Russia, GORDIENKO M. S.
Published: April 2021

The article is devoted to the consideration of the issues of the fiscal policy of the Russian Federation in the field of income in the acute quarantine period of 2020 and its preliminary results. According to the chro-nology, first, a review of the results and plans of the pre-quarantine year 2019 is carried out, with which the budgetary and tax system of Russia entered a series of difficult-to-predict events in 2020. The indicators of income at the federal and regional levels are analyzed, as well as the stabilization measures of the budgetary and tax policy under the results of the first quarter, 1st half of the year and available data for 2020.
ANALYSIS OF THE PARTICIPATION OF DOMESTIC COMPANIES IN THE DEVELOPMENT OF THE RUSSIAN FINANCIAL MARKET
Authors:   Student of the Faculty of Finance, Financial University under the Government of Russia, Moscow, Russia, FUFAEV M. D. , ERMAKOVA M. N. ,   Candidate of Economic Sciences, Associate Professor of the Audit and Corporate Reporting Department, Financial University under the Government of Russia, Moscow, Russia
Published: April 2021

The article is devoted to the study of the reasons for the insufficient development of the financial market in Russia, as well as possible ways to increase its capacity. Using the example of Russian retail organizations, it is shown that companies have a sufficient amount of financial resources to invest free funds in the Russian financial market. It is necessary to motivate domestic organizations, to increase their interest and the availa-bility of transactions with financial instruments.
ACCOUNTING FOR UNCERTAINTY FACTORS IN THE FIRM'S ECONOMY
Authors:   Candidate of Economic Sciences, Associate Professor, Associate Professor of Accounting and Taxation Department, Russian Economic University named after G. V. Plekhanov, Moscow, Russia, GALAYDA A. M.
Published: April 2021

Globalization of the world economy, increased competition, the search for new ways of development and profit growth, the development of new markets-objective realities of management in all areas and spheres of human activity. These challenges dictate, provoke and initiate the need to combine and consolidate all avail-able resources for successful and effective implementation of activities in modern conditions. This becomes even more relevant in the context of increasing factors and risks of uncertainty in the pre-crisis expectation of stagnation and digitalization of the economy.
ANALYSIS OF THE INFLUENCE OF INNOVATIONS ON THE FORMATION OF COMPETITIVE ADVANTAGES OF THE ENTERPRISE
Authors:   Senior Lecturer at the Basic Department of Financial Control, Analysis and Audit, Main Control Department of the City of Moscow, Russian Economic University named after G. V. Plekhanov, Moscow, Russia, KARPOVA I. F.
Published: April 2021

The article examines the relationship and influence of such concepts as "competitive environment" and "innovative activity" of business on improving the efficiency and competitiveness of an enterprise; a compar-ative analysis of the main directions of development of innovations in modern conditions was carried out; the competitive advantages that are provided by innovative technologies are highlighted, as well as their influence on obtaining and increasing the financial result of the enterprise; shows the role and influence of globalization and information technology on the emergence of a new form of competition based on innovation; the analysis of the innovative behavior of the enterprise as part of the analysis of business competitiveness is proposed.
THE ROLE AND PLACE OF INTERNAL TAX CONTROL IN THE SYSTEM OF EFFECTIVE MANAGEMENT OF THE ORGANIZATION
Authors:   Post-Graduate Student of the Department of Accounting and Taxation, Russian Economic University named after G. V. Plekhanov, Moscow, Russia, NIKIFORENKO E. S.
Published: April 2021

The subject of the research is the construction of internal tax control in organizations within the framework of the general system of internal control. The purpose of the study is to identify the role of internal tax control in the structure of organizations' activities, to determine the degree of development of problems and variability of implementation. The research methodology is the application of theoretical and empirical methods of sci-entific knowledge: observation, analysis, synthesis, modeling, extrapolation, logical generalization. The result of the study is the identification of the main elements and methods of introducing internal tax control in organ-izations. The conclusion is the need to expand the theoretical, methodological and regulatory framework in order to develop internal tax control and involve organizations in the application of this form of control.
TAX INSTRUMENTS AS A LEVER FOR CONTROL OF THE PARAMETERS OF ECONOMIC SUBJECTS AND THEIR ENVIRONMENT
Authors:   Postgraduate Student of the Basic Department of International Law, Finance and Economy of China, Russian Economic University named after G. V. Plekhanov, Moscow, Russia, ZATSARNAYA N. A.
Published: April 2021

In the study, the author have given a definition of the definition of "tax instruments". Listed are the cate-gories that the author refer to tax instruments, subdivided, based on this definition, into two main types: ele-ments of taxation, subject to external influence, and the means of exerting this influence. The examples of tax instruments used in tax practice are considered.
ON ASPECTS OF ENSURING THE ECONOMIC SECURITY OF AN AGRICULTURAL ENTERPRISE
Authors:   Candidate of Agricultural Sciences, Associate Professor, Lecturer at the College of Economics, Management and Law, Don State Technical University, Rostov-on-Don, Russia, BUREIKO I. G. , ZHILYASKOVA N. P. ,   Lecturer at the College of Economics, Management and Law, Don State Technical University, Rostov-on-Don, Russia
Published: April 2021

The article shows the importance of analyzing external threats in order to improve the economic security of the functioning of an agricultural enterprise. The results of the analysis of the competitiveness of an agri-cultural enterprise by the point assessment method are presented. Measures have been developed to neu-tralize external threats and ensure the economic security of the agricultural enterprise.
THE MODEL OF THE FORMATION OF RISKS IN THE FINANCIAL PYRAMID
Authors:   Candidate of Technical Sciences, Professor of the Department of Mathematical Methods in Economics, Russian Economic University named after G. V. Plekhanov, Moscow, Russia, FOMIN G. P. , SUKHORUKOVA I. V. ,   Doctor of Economic Sciences, Professor of the Department of Higher Mathematics, Russian Economic University named after G. V. Plekhanov, Moscow, Russia, MAKSIMOV D. A. ,   Candidate of Economic Sciences, Associate Professor of the Department of Mathematical Methods in Economics, Russian Economic University named after G. V. Plekhanov, Moscow, Russia, ALESHINA I. F. ,   Candidate of Economic Sciences, Associate Professor of the Department of Mathematical Methods in Economics, Russian Economic University named after G. V. Plekhanov, Moscow, Russia
Published: April 2021

The article is devoted to the urgent problem of preventing financial losses and risks associated with fraudulent actions of third parties. An analysis of various circumstances and situations of fraudulent actions is given. A comparative analysis of various schemes and algorithms used in the construction of financial pyra-mids has been carried out. The importance and necessity of informational and methodological warning of the population about possible risks are shown: on the street, in an apartment, by phone and on the Internet, at home (uninvited guest), in the market, in a store, in transport, at a train station, in the press, with bank cards (phishing, skimming, phantom ATM). The economic recommendations for preventing financial losses for the affected citizens are presented. Particular attention is paid to the concept of building financial pyramids. An economic model of risk formation has been developed using the example of the famous MMM financial pyra-mid. The calculation of the moment when the depositor exits the fraudulent scheme without financial losses and, importantly, with a profit, has been performed.
THE ROLE OF FINANCIAL ANALYSIS INDICATORS IN THE PROCESS OF RISK REDUCTION IN COMMERCIAL BANKS
Authors:   Postgraduate Student of the Basic Department of Financial Control, Analysis and Audit, Main Control Department of the city of Moscow, Russian Economic University named after G. V. Plekhanov, Moscow, Russia, SALIM AL-SAADI MOHANAD RAHIM
Published: April 2021

The article is devoted to the use of financial analysis for the purposes of risk management of a commer-cial bank. The paper defines the bank risk, provides a classification of banking risks, and also uses the exam-ple of the largest Russian bank, Sberbank PJSC, to calculate the main indicators used in assessing the finan-cial risks of a credit institution. In particular, the dynamics of indicators of liquidity and financial stability, indi-cators of credit risk assessment, indicators of market risk assessment are analyzed. Based on the results of the calculations, the relevant conclusions were drawn and basic recommendations for the bank’s financial risk management were developed.
STATISTICAL SIMULATION OF THE TAX BURDEN OF INSTITUTIONAL UNITS – A TOOL OF BUSINESS ANALYTICS
Authors:   Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Business Analytics, Financial University under the Government of Russia, Moscow, Russia, ARKHANGELSKAYA L. Yu.
Published: April 2021

In the context of the digitalization of the economy, issues of planning, preventive assessment of the possibilities for the effective functioning of various business systems, including and their tax burden as a factor in the success and safety of businessXNUMX; the development of economic, mathematical and statistical models for analyzing the reserves of their development are becoming the focus of attention of theorists and practi-tioners. A systematic solution to the problem of preventive assessment of the tax component at the institutional level as a tool for measuring the risks of economic activity of institutional units remains unrealized. Based on a comprehensive analysis of existing approaches to assessing the tax burden on business, the author's inter-pretation of this category is proposed, which underlies the assessment of the flow of tax payments as the sum of discrete flows for individual taxes and fees, taking into account the withdrawals of part of taxes and benefits on the tax base and tax rates from the turnover of companies ... The constructed additive-multiplicative model of the tax flow and, on its basis, the model of the mixed type of tax burden of an institutional unit will allow business structures of various types of economic activity, both already functioning and those intending to invest in business, to carry out a comprehensive assessment of the tax burden and thereby reduce the risks of their own functioning and investment. The universal character of the models presupposes their adaptability and integration into the current system for assessing the tax burden of the Federal Tax Service of Russia, the possibility of use of existing classifiers of objects of statistical and accounting records, integration into the system of sectoral and territorial administration in order to monitor the activities of economic entities.
DEVELOPMENT OF AN EFFECTIVE REMUNERATION SYSTEM BASED ON KPI OBJECTIVES TO CONTROL SALARY EXPENSES
Authors:   Candidate of Economic Sciences, Associate Professor of the Basic Department of Financial Control, Analysis and Audit, Main Control Department of the City of Moscow, Russian Economic University named after G. V. Plekhanov, Moscow, Russia, GOLOSHCHAPOVA L. V. , GOLUBEVA G. F. ,   Senior Lecturer of the Basic Department Financial Control, Analysis and Audit, Main Control Department of the City of Moscow, Russian Economic University named after G. V. Plekhanov, Moscow, Russia
Published: April 2021

The problem outlined in this article is to develop an effective remuneration system based on KPI goals in order to control the costs of an enterprise or organization for wages.
APPROACH TO TECHNICAL AND ECONOMIC EVALUATION IN ACCOUNTING AND ANALYTICAL SUPPORT OF THE EXPLOITATION STAGE OF A HIGH TECHNOLOGY PRODUCT
Authors:   Postgraduate Student of the Department of Accounting, Audit and Taxation, State University of Management, Moscow, Russia, SMOLYAKOV O. A.
Published: April 2021

The article discusses the features of the formation of statistical information that affect the cost of the life cycle of the developed science-intensive product. The need to group the incoming information in a certain way is noted, while enterprises are considered as elements of the system serving applications for the devel-opment of new or modernization of aircraft engines in operation. The importance of accounting and analytical support of the stage of operation of the life cycle of the engine is noted, since the costs of developing and manufacturing a product significantly affect the cost of its operation.
THE PRINCIPLES OF ORGANIZING THE INTERNAL AUDIT SYSTEM IN A MARKET ECONOMY
Authors:   Senior Lecturer of the Department of Accounting and Taxation, Russian Economic University named after G. V. Plekhanov, Moscow, Russia, KORCHAGINA L. M.
Published: April 2021

This article deals with the issues related to the organization of the internal audit service, which allows to assess the effectiveness of control and management systems that exist in the organization, as well as to determine the factors that hinder the achievement of the goals and development of the company. The article examines the principles of the organization of the internal audit system in companies, as well as reveals the factors that affect the effectiveness of the internal audit service.
PROSPECTS FOR THE APPLICATION OF THE PRINCIPLE THE PRIORITY OF SUBSTANCE OVER FORM IN THE ACCOUNTING PRACTICE OF RUSSIA AND VIETNAM
Authors:   Professor of the Department of Accounting, Audit and Taxation, State University of Management, Moscow, Russia, ROZHKOVA N. K. , ROZHKOVA D. Yu. ,   Assistant Professor of the Department of KPMG, Financial University under the Government of Russia, Moscow, Russia, BLINOVA U. Yu. ,   Professor of the Department of Audit and Corporate Financial Statement, Financial University under the Government of Russia, Moscow, Russia
Published: April 2021

The starting point of this study is Russian accounting, as well as the process of its harmonization with IFRS. It is well known that within the Anglo-American school of accounting it is necessary to proceed from the principle of "priority of content (essence) over form". This is a principle that causes a special discussion, especially in Russian realities. Based on the analysis of the accounting practices of Russia and Vietnam, the main reasons that impede the application of this principle in full are highlighted. In order to improve the ac-counting practice in Russia, a conceptual approach is proposed for the implementation of the principle of "content priority over form" taking into account the economic and accounting foundations. The proposed con-ceptual approach is an attempt to standardize accounting procedures, as well as a specific mechanism for implementing the accounting function using professional judgment.
THE POTENTIAL OF CUSTOMS PAYMENTS IN THE MODERN REALITIES OF TRADE RELATIONS WITH THE EAEU AND EU COUNTRIES
Authors:   Candidate of Economic Sciences, Associate Professor of the Department of Taxes and Tax Administration, Financial University under the Government of Russia, Moscow, Russia, ZHURAVLEVA I. A.
Published: April 2021

Customs payments are an important regulator of the country's economic presence in foreign economic relations and trade relations. Customs receipts serve as a landmark indicator that provides the revenue side of the budget in its significant income, and also determine the place of the state in the system of the interna-tional division of labor and its corresponding place in the value chain. Customs duties (CD) act as a kind of regulator of the amount of goods imported into the territory of the state, taking into account the state and conditions of the domestic market and the country's balance of payments. The positive financial and economic multifactorial nature of CD is manifested in stimulating the optimization of the structure of imports of goods and services, and in addition, it can act as a tool to protect domestic producers from external competitors, and strengthen the state's trade balance.
Das Gehirn der Smart City
Authors: Eichenmüller Christian , Münßinger Max , Glasze Georg
Published: April 2021

Ausgangspunkt des Beitrages ist die Beobachtung, dass sogenannte command and control center im Zuge von Smart-City-Vorhaben zu wichtigen Bausteinen der Stadtentwicklung werden – nicht nur in der von uns untersuchten „Smart City Mission“ in Indien, sondern weltweit. Die Idee der Vermessung, Lesbarmachung und Steuerung von Städten in einem zentralen Raum wird vielfach als neue und zeitgemäße Antwort auf die Herausforderungen der Städte im „digitalen Zeitalter“ präsentiert – nicht zuletzt von globalen Beratungsfirmen und lokalen Eliten. Wir zeigen, dass diese Ansätze auf Logiken aufbauen, die bereits in der Mitte des 20. Jahrhunderts in der Kybernetik entworfen worden sind. Eine solche historische Einordnung ermöglicht es, die Übersetzungen und Materialisierungen dieser Logiken in spezifischen Kontexten sowie die dabei auftretenden Brüche herauszuarbeiten. Gleichzeitig trägt die Perspektive dazu bei, die von Technologieanbietern und Beratungsfirmen propagierte Alternativlosigkeit smarter Stadtentwicklungspolitik aufzubrechen und diese damit einer Kritik zugänglich zu machen.
Höher, weiter, breiter. Die endlose Stadt nach Covid-19
Authors: Keil Roger
Published: April 2021

Dieser Artikel diskutiert in drei Teilen die Beziehungen des Städtischen und der Stadtforschung zum Thema Infektionskrankheiten am aktuellen Beispiel der Coronaviruspandemie. Meine Überlegungen beginnen mit der Periode vor der Pandemie, behandeln die Stadt(-forschung und -praxis) während der Pandemie und führen schließlich über den – derzeit noch hypothetischen – Punkt hinaus, an dem die Covid-19-Krise überwunden sein wird. Dabei wird argumentiert, dass die Bedrohung einer entstehenden Infektionskrankheit für das städtische Leben sowie die Wechselbeziehungen von extensiver Verstädterung und solchen Krankheiten lange bekannt waren, dass Covid-19 in den sich rasch entwickelnden räumlichen, sozialen und institutionellen Peripherien des Städtischen verheerende Folgen hat und dass der Neuanfang nach Covid-19 im Lichte eines „demokratischen Moments“ möglicher sozialer Veränderung gesehen werden muss.
Cyanobactéries, eutrophisation et changement climatique
dans l’Erdre navigable
Authors: PITOIS F. , BARGUIL C.
Published: April 2021

Le bassin aval de l’Erdre, affluent rive droite de la Loire, subit chaque année des épisodes de
proliférations de cyanobactéries (blooms), régulièrement associées à des productions de toxines qui
peuvent remettre en question la pratique des activités de loisirs (pêche, nautisme) ou la production d’eau
potable. Le syndicat mixte EDENN (Entente pour l’Erdre navigable et naturelle) a mis en place en 2004 un
suivi extensif de la qualité des eaux de l’Erdre : mesures in situ, teneurs en nutriments, phytoplancton et
cyanobactéries, toxines… Les chroniques disponibles ont été analysées afin d’évaluer si la composition de
la flore et la typologie des cyanobactéries ou des toxines avaient évolué au cours des 15 dernières années,
quels étaient les facteurs déterminants des proliférations, et comment l’ensemble du système était
susceptible d’évoluer dans un contexte de changement climatique. Les résultats montrent que les
blooms sont classiquement favorisés par les eaux chaudes et riches en phosphore, mais aussi largement
dépendants du taux de renouvellement des eaux et de la fraction d’ammonium dans l’azote total
disponible. Après modélisation, les simulations d’évolution montrent que l’augmentation à moyen terme
des températures et de l’ensoleillement n’affectera pas significativement l’intensité annuelle des blooms
et notamment la concentration en biomasse des cyanobactéries ; en revanche, la fréquence des épisodes
les plus intenses augmentera au rythme de celle des étés chauds et/ou secs, qui a presque doublé depuis
les années 1980. Ces simulations montrent également que les disponibilités du phosphore et de
l’ammonium sont les principaux leviers d’action disponibles pour réduire l’intensité des blooms et
compenser les effets activateurs du changement climatique.
Antimicrobial and Chemical Studies on a Medicinally important Plant: Curcuma longa
Authors:   , Alhazmi Hadeel
Published: April 2021

This thesis describes phytochemical studies on the methanolic extract of Curcuma longa; a medicinally important plant used as indigenous medicine for the treatment of wounds in South Asian and African countries. The crude extract displayed antibacterial activity against the Gram-positive bacterium, Staphylococcus aureus, but was inactive against Gram-positive bacterium Streptococcus agalactiae. This extract also did not show antibacterial activity against Gram-negative bacteria, Escherichia coli and Pseudomonas aeruginosa. Based on the observed antibacterial activity, it was decided to carry out phytochemical investigation of crude methanolic extract of C. longa to isolate and characterize natural products and evaluate them for antimicrobial activity. These efforts resulted in the identification of three known natural products: curcumin (39) sclareolide (40) and atalantoflavone (41). Structures of these compounds were established with the aid of NMR spectroscopic studies. Compounds (40) and (41) have been isolated for the first time from this plant. Compounds (39-41) were found to be inactive against the Gram-positive bacterium, Staphylococcus aureus, and Gram-negative bacterium, Escherichia coli.
Como transformar prédios em montanhas
Authors: Sebastião Guilherme Guimarães
Published: April 2021

No ensaio A Invenção da Paisagem (1990), a filósofa francesa Anne Cauquelin discute a percepção do espaço investigando possíveis relações entre a produção imagética ocidental no gênero “paisagem” e a percepção visual humana, num percurso que problematiza o estatuto da paisagem como análogon da natureza. Para Cauquelin, o advento da paisagem como imagem e como percepção peculiar resulta de um processo de educação da sensibilidade que é articulado em dois movimentos: o entrelaçamento da ação perceptiva com um paradigma imagético culturalmente constituído, especialmente pela pintura renascentista, e o ajuste dos dados sensoriais a tal estrutura cultural. A conclusão de Cauquelin é que perceber a paisagem é, acima de tudo, compô-la. Segundo a autora, a paisagem urbana, aparente contraponto da dobra que produz a paisagem-natureza, ressalta o caráter criativo intrínseco à noção de paisagem, uma vez que nela são utilizados os mesmos recursos de percepção acionados ante o lirismo de um bosque europeu ou a imponência das montanhas. O interesse deste estudo é utilizar as teses apresentadas por Cauquelin para analisar as paisagens urbanas produzidas pelo fotógrafo brasileiro Nelson Kon a fim de tentar responder à seguinte questão: podemos, com a teoria de Cauquelin, compreender quando a paisagem urbana surge para nós, citadinos do século XXI, e em que momento ela se dissipa diante de nossos olhos?
Vozes resistentes na e da aldeia
Authors: Assis Silvania Lúcia Chaves , Maciel Patrícia Gusmão , Kolling Liliane , Silva Gilberto Ferreira da
Published: April 2021

A visão de que as identidades sociais estão diretamente ligadas a constituição de raças, e estas submetidas a um complexo sistema de dominação associadas a lugares e papéis sociais específicos nos leva a questionar: qual é o lugar da arte indígena no panorama de nossa sociedade? Como pensar as manifestações culturais produzidas desde outros referenciais? Até que ponto as artes produzidas pelas populações indígenas revelam modos outros de pensar? Para dar conta deste propósito elegeu-se dois artistas indígenas do povo Guarani: o escritor Olívio Jekupé e o artista visual Xadalu. A metodologia ampara-se na perspectiva ensaística, compreendida como um modo de produzir a reflexão marcada pela trajetória, pelos acessos que teve aos materiais e como as provocações vão anunciando formas para construir a análise, desde a perspectiva do pesquisador/autor. No estudo destaca-se que para Xadalu, as ruas constituem-se o espaço prioritário das manifestações e para Jekupé, o uso da palavra escrita, ferramenta própria do colonizador, é tomada como estratégia para exercitar modos de produção de um projeto que se anuncia já no ato mesmo da construção desta escrita desde outros parâmetros, rompendo assim com a perspectiva de uma leitura que remete para compreensões de menoridade, inferioridade ou hierarquias.
Systems of variational relations with lower semicontinuous set-valued mappings
Authors:   UNIVERSITY OF ORADEA DEPARTMENT OF MATHEMATICS UNIVERSITY STREET 1, 410087 ORADEA, ROMANIA E-mail address: mbalaj@uoradea.ro, BALAJ MIRCEA
Published: April 2021

In this paper, we use fixed point techniques to establish existence criteria of the solution for a system of two variational relations with lower semicontinuous set-valued mappings.
Fixed point theorems for Zamfirescu mappings in metric spaces endowed with a graph
Authors:   DEPARTMENT OF MATHEMATICS GHEORGHE SINCAI NATIONAL COLLEGE GH. SINCAI STREET 25, ROMANIA, BAIA MARE E-mail address: florin.bojor@yahoo.com, BOJOR FLORIN , TILCA MAGNOLIA ,   VASILE GOLDIS WESTERN UNIVERSITY OF ARAD THE FACULTY OF ECONOMICS, DEPARTMENT OF MARKETING REVOLUTIEI BLVD. 94, 310025 ROMANIA, ARAD E-mail address: tilca.magnolia@uvvg.ro
Published: April 2021

Let (X, d) be a metric space endowed with a graph G such that the set V (G) of vertices of G coincides with X. We define the notion of G-Zamfirescu maps and obtain a fixed point theorem for such mappings. This extends and subsumes many recent results which were obtained for mappings on metric spaces endowed with a graph and for cyclic operators.
Fixed points for mappings defined on generalized gauge spaces
Authors:   TIRASPOL STATE UNIVERSITY DEPARTMENT OF ALGEBRA, GEOMETRY AND TOPOLOGY 5 GH. IABLOCIKIN STR., MD2069 CHISINAU, REPUBLIC OF MOLDOVA E-mail address: mmchoban@gmail.com, CHOBAN MITROFAN M.
Published: April 2021

In this article, the distinct classes of continuous pseudo-gauge structures and pseudometrics (perfect, quasiperfect, sequentially complete) are defined and studied in depth. The conditions under which the set of fixed points of a given mapping of a space with concrete pseudo-gauge structure is non-empty are determined. Some examples are proposed.