bluuebunny/crossref_metadata_2025 huggingface dataset:
Alfabetización digital y alfabetización académica para una universidad en transformación
Authors: Momentum Educationis
Published: January 2023

El estudiante universitario se encuentra inmerso en un mundo de tecnologías y redes que modifican sus prácticas cotidianas y académicas, lo que vuelve necesario redefinir la alfabetización en función de las nuevas habilidades o competencias que demanda esta cultura digital. Al mismo tiempo, en el escenario de la educación universitaria en América Latina, los datos registrados por el Banco Mundial indican que en los últimos años se duplicó la matrícula de estudiantes universitarios mientras que la tasa de graduados disminuyó drásticamente, lo que indicaría, entre otras cuestiones, la incapacidad de la institución para retener a sus estudiantes. Argentina no es ajena a esta situación: altas tasas de ingreso combinadas con bajas tasas de graduados universitarios. En este artículo nos proponemos revisar solo dos aspectos de esta problemática, los que podrían contribuir a la discusión para entender, en parte, el contexto: por un lado, la alfabetización digital, que implica la utilización de las tecnologías de la información y la comunicación de forma de poder construir y seleccionar críticamente la infinita información que circula en las redes; y por otro, la alfabetización académica, a través de la cual los estudiantes pueden acceder a la cultura universitaria.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEDISIPLINAN KARYAWAN
Authors: Effendi Nahar
Published: January 2023

Faktor-faktor yang mempengaruhi tingkat Kedisiplinan Karyawan. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kedisiplinan karyawan pada PT. Sari Dumai Sejati. Populasi penelitian adalah seluruh karyawan PT. Sari Dumai Sejati. Sampel diambil 47 orang dengan metode purposive sampling. Teknik pengumpulan data adalah angket dan wawancara. Analisis data menggunakan statistik deskriptif. Hasil penelitian menunjukkan bahwa tingkat disiplin karyawan dalam pelaksanaan pekerjaan cukup tinggi. Faktor yang mempunyai derajat tinggi dalam mempengaruhi tingkat kedisiplinan adalah kemampuan yang dimiliki karyawan dan pengawasan melekat. Faktor yang paling lemah adalah kurangnya rasa keadilan dan sanksi hukum
FAKTOR PENGHAMBAT PARTISIPASI MASYARAKAT DALAM PEMBANGUNAN DESA
Authors: Harfis
Published: January 2023

Partisipasi Masyarakat merupakan  kunci utama dalam berhasilnya Pembangunan. Dilaksanakannya roda pemerintah dan dibukanya kesempatan yang seluas-luasnnya bagi masyarakat untuk ikut serta dalam program-program yang direncanakan menjadikan pelaksanaan pembangunan disuatu desa berhasil dalam mencapai kesejahteraan. Desa Pangkalan Nyirih Kecamatan Rupat Kabupaten Bengkalis melibatkan masyarakatnya untuk turut serta didalam meningkatkan kemajuan desanya. Namun, dalam pelaksanaannya masih belum terlihat keterlibatan masyarakat secara penuh dalam memberikan pemikiran/ide-ide dan masukan pada kegiatan yang dilakukan serta kurangnya dalam meningkatkan  kebersihan lingkungan. Penelitian ini bertujuan untuk melihat tingkat partisipasi yang dilakukan masyarakat dalam Pembangunan Desa serta melihat faktor penghambatnya. Teori Yadav dalam Thresia (2014:198) digunakan dalam melihat kegiatan partisipasi masyarakat, yaitu partisipasi dalam pengambilan keputusan, partisipasi dalam pelaksanaan kegiatan, partisipasi dalam pemantauan dan evaluasi pembangunan dan partisipasi dalam pemanfaatan hasil-hasil pembangunan. Populasimelibatkan seluruh Perangkat Desa dan masyarakat. Teknik penentuan sampel Perangkat Desa  digunakan metode Sensus danmasyarakat teknik Purposive Sampling. Pengumpulan data dengan angket dan wawancara, analisa data dengan teknik pengukuran Rating Scale. Hasil penelitian Cukup Baik dengan skor 2109 (60.39%). Faktor penghambat yang ditemukan kurangnya keterlibatan dalam mengamankan, memelihara dan memanfaatkan hasil pembangunan untuk meningkatkan kesejahteraan masyarakat desa.
PERSEPSI MASYARAKAT TERHADAP KINERJA PELAYANAN UNIT REGIDENT SAT LANTAS POLRES DUMAI
Authors: Hildawati
Published: January 2023

Salah satu tugas penting instansi pemerintah adalah melakukan pelayanan publik. Termasuk juga Unit Regident Sat Lantas Polres Dumai yang bertanggung jawab memberikan pelayanan kepada masyarakat dalam pengurusan penerbitan beberapa surat berkendara seperti SIM, STNK, BPKB dan TNKB. Dalam pelaksanaannya, pelayanan ini banyak mendapatkan respon masyarakat terutama dalam pengurusan yang dianggap terlalu rumit. Untuk itu penelitian ini berusaha untuk memaparkan persepsi masyarakat tentang: Kinerja Pelayanan Unit Regident Satlantas Polres Dumai. Adapun teori yang dgunakan adalah pendapat Zeithaml dan Berry dalam Sudarmanto (2010:103) yang menjelaskan ada 10 indikator yang dapat digunakan untuk mengukurkinerja pelayanan yaitu a) Kehandalan; b) Daya tanggap; c) Kompetensi; d) Akses; e) Kesopanan; f) Komunikasi; g) Kejujuran; h) Keamanan; i) Pengetahuan; j) Bukti langsung. Teknik pengumpulan data adalah observasi, angket dan wawancara. Sampel yang digunakan sebanyak 57 orang dengan teknik incidental sampling. Analisa data menggunakan statistik deskriptif. Dari hasil penelitian diperoleh tanggapan responden tentang Kinerja Pelayanan Unit Regident dinyatakan Baik dengan skor yang didapat sebesar 10544 yang berada pada rentang Baik yaitu 8916-11013
PERSEPSI MASYARAKAT TERHADAP KINERJA SATLANTAS UNIT TURJAWALI POLRES DUMAI DALAM PELAKSANAAN PELAYANAN PUBLIK
Authors: Erlianti Dila
Published: January 2023

Tujuan dari penelitian ini adalah menganalisis potensi sosial dan budaya terhadap pertumbuhan ekonomi di Kampong nelayan Kecamatan Sungai Limau Kabupaten Padang Pariaman. Konsep yang digunakan dalam kajian menurut Chavoshbashi et.al (2012) mendefinisikan nilai-nilai budaya terdiri atas nilai-nilai individu dan nilai-nilai sosial. Nilai-nilai individu mencakup nilai kerja, kreativitas dan inovasi, etika, penghematan, kebahagiaan personal, kedisiplinan, keuntungan, dan pembelajaran. Nilai-nilai sosial meliputi rasa saling percaya, keadilan dan kesetaraan, tanggung jawab sosial, kerjasama, keterampilan interaktif, akuntabilitas, kesejajaran, taat hukum, dan hal lainnya. Metode yang digunakan dalam penelitian ini dengan pendekatan deskriptif kualitatif dengan teknik pengumplan data dengan wawancara, observasi serta dokumentasi
A Critical Apraisal of the Concept of Natural Epistemology – from the Perspective of Navya Nyaya Philosophy
Authors: - MD. SELIM REZA
Published: January 2023

The connotation of the term “epistemology” is the science of knowledge. While science having two broad branches i.e., normative and positive, knowledge comes under the normative perspective. Thus normative concept of epistemology is although disregarded by many philosophers like Quine, however Quine’s theory was later criticized by Colin McGuinn. In my paper I have first explained some points of Quine’s theory from the perspective of Navya Nyaya and then made a comparative analysis of Quine’s theory and Navya Nyaya theory of knowledge. Finally, I have come to the conclusion that, logically true sentence i.e., analytic statement is established by inference, which is claimed both by Quine and Navya Nyaya.
Macro-economic Analysis Between the Indian Economy and Indonesian Economy
Authors: - Kaleeshwari.S , - Dr.M.Jegadeeshwaran
Published: January 2023

Currently, Indonesia's gross domestic product is at 5. percent, an increase that indicates an economic recovery, Bloomberg says. And India is the fifth largest contributor to world GDP. The Indian economy has fully recovered from the pandemic situation. And recently, India has become the fifth-largest economy in the world, overtaking Great Britain. According to consultants, Indonesia should rise in the world economic rankings in the coming decades, rising to fourth place in 2016 by 2050. Because the economy of Indonesia returned from recession in the third quarter. Inflation, which averaged 1.6 percent last year, is expected to rise to 3.6 percent in 2022 due to a faster rise in raw material prices. The size of the Indian economy in nominal terms was 85.7 USD. The purpose of the report is to analyze selected economies and their selected economic factors using descriptive statistics.
Modern and Contemporary Art in India
Authors: - Dr. Gagandeep Kaur
Published: January 2023

Indian culture has shown a great capacity to absorb from other cultures. The absorption was a natural consequence of the social, political, religious and cultural contacts with foreign civilizations. The period 1946-50 was a period of significance in the history of Indian Art. It was the period of transition from one way of life to another, from colonial ethos to the ethos of free and independent people looking retrospectively; it was the period of significant developments. After independence, Lalit Kala Akademi was formed to promote and propagate understanding of Indian Art and art activity developed very rapidly. It made artists of India to move to contemporary directions. Different styles were evolved. It attracted Indian painters and sculptors.
Mood in Tinkar lo
Authors: - Benika Tinkari
Published: January 2023

This paper presents the grammatical category of mood in Tinkar lo, a lesser known West Himalayish Tibeto-Burman language spoken in the last village Tinkar of the Byans valley of Province no.7, Sudurpashchim Pradesh in Nepal. Tinkar lo is an SOV language and the verb stems are inflected for tense, aspect, mood and agreement. Both mood and modality manifest in Tinkar lo but this paper presents only the types of mood attested in the language. The findings discussed in this paper pertain to the analysis in my Ph.D. research.
Keywords : mood, Tinkar lo, West Himalayish, lesser known
Heavy metal contamination in seafood of two suburban areas of Mumbai (West Coast) of India
Authors: Zodape G.V.
Published: January 2023

Seafood is a major source of food for large number of people residing in the coastal areas of Maharashtra. Fish samples namely Escuolosa thoracata, Carcharhinus limbatus, Ilisha filigera, Johnius sina and Sardinella longiceps (Goregaon market) and Megalaspis cordyla, Ilisha filigera, Harpadon nehereus, Coilia dussumieri and Lepturacanthus lepturus  (Borovali market) were collected directly from the two suburban markets (Goregaon and Borivali markets) of Mumbai coast.  In the present study, the level of Zn in fishes from Goregaon and Borivali market was found above the tolerable limits, while the concentration of Fe in different species of fishes was found quite high as also reported in earlier literature. Iron was found tobe the dominant metal measured during the study period.The level of Pb was found within the tolerable limits. The concentration of Cd in marketed fishes was far lower than the consumption safety tolerance in fishes. Hg level in the samples of the fishes was found below the tolerable limits. The study concludes that the value of Fe represents severe contamination in the seafood and necessary steps are required to minimize heavy metal contamination.
Analysis of solid waste generation in hospitals of Kathua Town (J&K), India
Authors: Sharma Pankaj , Gupta Subhash C
Published: January 2023

The present paper deals with the seasonal variations in the generation of solid waste in hospitals of Kathua Town. The dangerous waste generated by hospitals has become a serious hazard which threatens public life, so variation in the qualitative and quantitative composition of waste was worked out seasonally. The study also includes the observations on the separation of recyclable solid waste at source so as to evaluate net solid waste generation per day that needs disposal. In the last some recommendations are given in this paper.
Vesicular arbuscular mycorrhiza (VAM) mediated solubilization of phosphorus in clayey soil
Authors: Asokan Aparna , Chauhan Snehita , Kumar Prem Kishor
Published: January 2023

One of the major essential macronutrient for plant is phosphorous and is applied to soil in the form of chemical phosphatic fertilizers which is immobilized rapidly and becomes unavailable to plants. Microorganisms are involved in the transformation of soil P and is thus an integral part of the soil P cycle. In particular, soil microorganisms are effective in releasing P from inorganic and organic pools of total soil P through solubilization and mineralization.  P-solubilization ability of the microorganisms is considered to be one of the most important properties. The adverse impact of chemical fertilizers on the environment and the less cost effectiveness stimulates the exploration of Phosphate solubilisers. 2/3rd of phosphate fertilizer is unavailable within a very short period of its application due to fixation in the soil complex. To overcome the problem of phosphorus solubilisation and to raise its concentration in soil, the present work was undertaken which deals with the isolation and inoculation of VAM spores from four sets of soil sample mainly clayey textured soil as classified on the basis of its morphological characteristics done through particle size analysis. The result of the present study showed that AM symbiosis associated with plant roots and soil aggregates optimizes the phosphorus solubilization and it is confirmed by the physico-chemical and biochemical estimations along with the mineralogical studies, where the results are within expectations.
Environmental assessment of Tapti river water quality in Betul district, M.P. India
Authors: Nagle Sunanda , Shrivastava Kirti , Choubey O.N.
Published: January 2023

Tapti river water is the main source for drinking, irrigation, fish culture and other important activities in Central India. Hence the present investigation has been done to observe the chemical and physical constituents of Tapti river water flow. The quality of water with the view to being out a transparence image of the water pollution and its effect and bringing forth suggestions for improvement. Samples were collected from different monitoring points of the Tapti water flow on bimonthly basis.The sample collection, preservation and pre-treatment has been done according to standard methods. Prior to this a survey was conducted to know about probable pollution sources and other relevant features.
Implementing and Sustaining the Best Value Approach in a Large Organization
Authors: Kashiwagi Joseph
Published: January 2023

In recent years, construction companies have lost millions of dollars due to poor project management performance on projects. The Best Value Approach (BVA) is one of the only documented systems to show an increase in the performance of project management. It has been used on over 2000 projects with a 98% customers satisfaction to cut costs, decrease time, reduce effort, and improve quality on projects. The BVA system is also the most licensed technology at Arizona State University with 65 licenses. The issue with the BVA is that professionals have struggled to implement and sustain the system in their own organizations. Research was conducted at SKEMA Business School as part of a Doctor of Business Administration (DBA) to resolve the sustainability issue. The research included a complete literature review of the BVA and 32 other buyer/supplier systems along with a practitioner’s survey (107 participants) and 10 test projects from a large organization that has been utilizing the BVA for over three years. The result of the study is 11 unique BVA characteristics, 6 identified issues by practitioners, and 15 modifications to improve the sustainability of the BVA. The research provides a foundational framework for how organizations can implement and sustain the BVA that has been tested and used with a large organization.
Relationship between Age and Nutritional Status and Length of Stay of Typhoid Fever Patients at Dr. Soehadi Prijonegoro General Hospital, Sragen, Indonesia
Authors: Nurhayani  , Rizky Hari Fernanda
Published: January 2023

Typhoid fever is one of the cases of infection that still tends to be high in Indonesia. There is a role for IgG antibodies in the clinical condition of typhoid fever patients. The immune status of an individual is largely determined by nutritional status and age. This study aimed to determine the relationship between age and nutritional status and length of stay of typhoid fever patients at Dr. Soehadi Prijonegoro General Hospital, Sragen, Indonesia. This study was an analytic observational study with a cross-sectional approach. A total of 106 subjects participated in this study. Univariate and bivariate analyses were performed on this study data using SPSS. There is a relationship between age and length of stay, where age over and/or equal to 30 years is at risk of getting longer care than patients who are less than 30 years old. This study also shows that there is no relationship between nutritional status and length of stay of typhoid fever patients.
cine en casa: medio de comunicación y herramienta eficaz para la enseñanza
Authors: Meléndez Chávez Sendy , Huerta González Sara
Published: January 2023

El objetivo de este trabajo fue conocer las experiencias del uso del cine como medio de comunicación y aprendizaje en estudiantes de sexualidad humana de enfermería. Con un enfoque cualitativo, con 19 participantes, quienes manifestaron; aprender términos nuevos, generación de cambios en su vida académica, personal y en el entorno familiar, por lo que el cine resulto ser no solo un medio eficaz de comunicación, también una estrategia docente de tipo pedagógica, novedosa, aceptable, económica, de interés y sobre todo de aprendizaje para los jóvenes durante la formación desde sus hogares en estos tiempos de pandemia.
Transformación digital con sMOOC: una propuesta basada en la educomunicación
Authors: Santos-Martínez Clara Janneth
Published: January 2023

El estudio propone la transformación digital de 3 aulas expandidas (educación no formal dentro de la formal), que son modelos de formación en el uso de los medios escolares en Barranquilla (Colombia). Como respuesta a las necesidades detectadas se diseña un sMOOC (Social Massive Open Online Course) como escenario educomunicativo de virtualización, en línea con el marco de competencias ciudadanas Digcomp 2.2, que consolide una comunidad de aprendizaje en el uso de las TIC según el contexto del siglo XXI. Metodología: enfoque cualitativo. Diseño mixto de un estudio de caso y fenomenología. Muestra intencional.
КОНЦЕПТУАЛЬНІ ЗАСАДИ ПІДГОТОВКИ МАЙБУТНІХ УЧИТЕЛІВ ТРУДОВОГО НАВЧАННЯ ТА ТЕХНОЛОГІЙ ДО РОБОТИ В НОВІЙ УКРАЇНСЬКІЙ ШКОЛІ
Authors: Kurok Vira
Published: January 2023

У доповіді обґрунтовано концептуальні засади підготовки майбутніх учителів трудового навчання та технологій до роботи в Новій українській школі на основі ідей компетентнісного підходу. Констатовано, що підготовку означених фахівців у закладі вищої педагогічної освіти має бути спрямовано на забезпечення технологічної освіти учнів, вимоги до якої визначено Державним стандартом базової середньої освіти. Схарактеризовано проблеми ефективної реалізації освітнього процесу та запропоновано шляхи їх вирішення.
Pengaruh Pemanfaatan Perpustakaan Sekolah Terhadap Hasil Belajar Siswa
Authors: Anunu Melindawati A , Moonti Usman , Sudirman Sudirman , Mahmud Melizubaida , Hasiru Roy
Published: January 2023

The present study aimed to determine the effect of the utilization of the school library on students’ learning outcomes in the economics subjectin class X of social sciences at SMA Negeri 1 Suwawa Timur. This study employed a quantitative approach with a survey research method. The data used were primary data obtained from distributing questionnaires to students at SMA Negeri 1 Suwawa Timur, with a total sample of 41 respondens. At the same time, the data analysis technique used simple linear regression. The analysis results of the coefficient of determination in the table denoted that the adjusted coefficient of determination or the R-Squared value was 0,215 or 21,5%. This value signified that 21,5% of the variability of students’ learning outcomes could be explained by the variable of the utilization of the school library. In comparison, the remaining 78,5% was explained by other variables that were not examined in this study.
Structural, optical, and bioimaging characterization of carbon quantum dots solvothermally synthesized from o-phenylenediamine
Authors: Marković Zoran M , Budimir Milica D , Danko Martin , Milivojević Dušan D , Kubat Pavel , Zmejkoski Danica Z , Pavlović Vladimir B , Mojsin Marija M , Stevanović Milena J , Todorović Marković Biljana M
Published: January 2023

Carbon quantum dots as a novel type of carbon nanomaterials have attracted the attention of many researchers because of their unique optical, antibacterial, and anticancer properties as well as their biocompatibility. In this study, for the first time, carbon quantum dots were prepared from o-phenylenediamine dissolved in toluene by a solvothermal route. Subsequently, the prepared carbon quantum dots were encapsulated into polyurethane films by a swelling–encapsulation–shrink method. Analyses of the results obtained by different characterization methods (AFM, TEM, EDS, FTIR, photoluminescence, and EPR) indicate the significant influence of the precursor on structural, chemical, and optical properties. Antibacterial and cytotoxicity tests showed that these dots did not have any antibacterial potential, because of the low extent of reactive oxygen species production, and showed low dark cytotoxicity. By investigating the cellular uptake, it was established that these dots penetrated the HeLa cells and could be used as probes for bioimaging.
MODEL PENCEGAHAN TINDAKAN MEROKOK MELALUI TEORI HEALTH BELIEF MODEL PADA REMAJA DI KOTA KENDARI SULAWESI TENGGARA (Studi Kasus Pada LDK ULUL ALBAAB UVIVERSITAS HALUOLEO)
Authors: Bahar Hartati , Ustari Muhammad Andri , Muchtar Febriana
Published: January 2023

AbstrakOrganisasi Kesehatan Dunia World Health Organization (WHO) melaporkan bahwa 50% perokok meninggal dunia akibat rokok. LDK Ulul Albaab UHO menerapkan pendidikan karakter islamiyah sehingga berdampak pada perilaku tidak merokok kader (remaja). Penelitian ini bertujuan untuk mencari informasi tentang strategi pendidikan karakter Islamiyah LDK Ulul Albaab UHO yang berdampak pada perilaku tidak merokok remaja. Jenis penelitian adalah kualitatif dengan  pendekatan studi kasus. Pemilihan informan dengan metode purposive sampling. Terdiri dari 4 orang informan kunci, yaitu 4 orang kader LDK Ulul Albaab serta 4 orang informan biasa yaitu  1 mahasiswa bukan kader, 1 dosen pembina, 1 ustad pembina, dan 1 petugas promosi kesehatan puskesmas. Hasil penelitian menunjukan pengetahuan kader bahwa rokok adalah bahan konsumsi dengan kandungan zat-zat berbahaya, menimbulkan penyakit, informasi bahaya rokok ada di pembungkus rokok, media promosi rokok menggunakan istilah kejantanan, rokok haram dalam islam, terjerumus merokok melalui pergaulan, anjuran memilih teman yang baik dalam islam, saran prevetif, dan penanaman nilai islam diberikan melalui pendidikan karakter seperti Tarbiyah dan SAINS. Persepsi kader bahwa merokok rentan menimbulkan penyakit, menimbulkan penyakit serius, mengancam kesehatan tubuh, manfaat tidak merokok membuat tubuh sehat, tindakan tidak merokok di  dorong komitmen agama dan pengalaman peyakit keluarga, tidak ada hambatan berarti dalam berperilaku tidak merokok, percaya diri karena sebagai pembina mahaiswa. Faktor pendukung perilaku tidak merokok yaitu kegiatan lembaga yang menyibukkan dan tidak adanya fasilitas rokok. Faktor pendorong yaitu peraturan lembaga, keteladanan dosen dan ustad. Sangat diharapkan semua pihak di Univeristas Halu Oleo mendukung penuh kegitan pendidikan karakter LDK Ulul Albaab baik dari sarana prasarana maupun dukungan moril.Kata Kunci : HBM, Remaja, Model Pencegahan Tindakan Tidak Merokok
ISLAMIC DA'WAH IN SOCIAL MEDIA IN AL-HIKMAH SMA STUDENTS SURABAYA (CASE STUDY OF DAKWAH COMMUNICATION IN SOCIAL MEDIA IN AL-HIKMAH SMA STUDENTS SURABAYA)
Authors: Astriana Mila
Published: January 2023

The existence of the internet greatly facilitates humans in finding information, establishing communication and providing solutions in various aspects of human life. It is also supported by the presence of social media in the midst of the community who take part in providing information about religion and da'wah in cyberspace. Da'wah literacy by utilizing social media has become a new da'wah method that is in vogue in recent years. In fact, you could say that social media is one of the solutions for the right da'wah method during the Covid-19 pandemic. Religious activities through social media are also widely carried out by Muslim students in Surabaya. They study Islam by browsing information from the internet and using social media. Students are free to choose religious information, for example listening to preaching tausiyah material from the ustadz they idolize. There are indications that they use social media as their alternative in studying Islam. This study aims to prove the existence of the phenomenon of da'wah islam in social media at Al-Hikmah High School Surabaya students. The analytical approach that the author uses in this research is Alfred Schutz's tradition of phenomenological thought related to Islamic da'wah activities as a social phenomenon. In this study, the authors used a qualitative method.
FEATURES OF INTERNAL FINANCIAL AUDIT IN PUBLIC INSTITUTIONS
Authors: Трухина Н.В.
Published: January 2023

В статье раскрываются актуальные вопросы, связанные с особенностями внутреннего финансового аудита в государственных учреждениях. Интерес к теме вызван несистемным и недостаточным методическим обеспечением вопросов организации и осуществления внутреннего финансового аудита. Долгое время, внутренний финансовый аудит служил простой административной процедурой, состоящей в основном из проверки документов, подсчета стоимости активов и отчетности перед руководством или внешними аудиторами. Однако, сегодня, процесс внутреннего финансового аудита важнее, чем когда-либо. Он оказывает влияние на стратегию и деятельность организаций и учреждений сильнее, чем когда-либо прежде. В современных условиях от него требуется больше гибкости и адаптивности, чтобы иметь возможность оперативно реагировать на меняющиеся потребности.

The article reveals topical issues related to the specifics of internal financial audit in government agencies. Interest in the topic is caused by unsystematic and insufficient methodological support for the organization and implementation of internal financial audit. For a long time, internal financial audit has served as a simple administrative procedure, consisting mainly of document checks, asset valuation and reporting to management or external auditors. However, today, the internal financial audit process is more important than ever. Internal financial audit has more knowledge and influence on the strategy and operations of organizations and institutions than ever before. It requires more flexibility and adaptability to be able to respond quickly to changing needs.
FEATURES OF THEORETICAL AND PRACTICAL APPLICATION OF THE FAS 25/2018 "LEASE ACCOUNTING"
Authors: Елакова А.А. , Титова В.С.
Published: January 2023

В связи с вступлением в силу нового стандарта в бухгалтерском и налоговом учете возникли и будут возникать существенные изменения регламентации по учету арендных отношений. К сожалению, вновь принимаемые правила не всегда оказываются идеальными с точки зрения их практического применения. В содержании статьи представлены теоретические основы применения нового порядка учёта арендных отношений, а также рассмотрены практические нюансы, с которыми столкнулись большинство отечественных организаций в переходный период. Раскрыты особенности ведения учёта арендных отношений у арендатора и арендодателя, определены критерии для договоров аренды, а также приведены примеры бухгалтерских записей на счетах бухгалтерского учета, рассмотрен порядок процесса дисконтирования арендных платежей в целях определения первоначальной стоимости права пользования актива. Сформированы выводы в заключающей части научной статьи.

Due to the entry into force of the new standard in accounting and tax accounting, there have been and will be significant changes in the regulation on accounting for lease relations. Unfortunately, the newly adopted rules do not always turn out to be ideal from the point of view of their practical application. The content of the article presents the theoretical foundations of the application of the new procedure for accounting for lease relations, as well as the practical nuances encountered by most domestic organizations during the transition period. The features of accounting for lease relations between the lessee and the lessor are disclosed, criteria for lease agreements are defined, and examples of accounting records on accounting accounts are given, the procedure for discounting lease payments in order to determine the initial cost of the right to use the asset is considered. Conclusions are formed in the concluding part of the scientific article.
Creation of an internal document circulation of the project management office in the industrial enterprises management system
Authors: Ильдарханова А.К. , Шугаепова А.А. , Шакирзянова Д.И.
Published: January 2023

В условиях кардинального изменения экономических отношений в мире особую значимость приобретают проекты, способные отвечать стратегическим задачам компании и обеспечивать гибкое и оперативное совершенствование продукции, при слаженной системе кросс-командного взаимодействия сотрудников. В статье поднимаются актуальные вопросы взаимодействия участников проекта, описаны функции офиса управления проектами, тенденции развития офиса в зависимости от этапа жизненного цикла проекта, особый акцент сделан на системе внутреннего документооборота промышленного предприятия для эффективного управления проектами.

In the context of a radical change in economic relations in the world, projects that can meet the strategic objectives of the company and provide flexible and operational product improvement with a well-coordinated system of cross-team interaction of employees are of particular importance. The article raises topical issues of interaction between project participants, describes the functions of the project management office, trends in the development of the office depending on the stage of the project life cycle, special emphasis is placed on the company's internal document management system.
Combination of methods of financial theory and management
Authors: Морозов В.А.
Published: January 2023

В статье представлен методологический взгляд на управление современными финансами. Раскрыты три аспекта формирования, развития и совершенствования финансов в лице теории систем, кибернетики и теории информации. Исследовано сочетание современных и традиционных методов управления и их возможности. В диалектической обзоре раскрыто сочетание методов финансовой теории и финансового управления. Изучены в «трех измерениях» основные факторы, влияющие на исследование финансовых методов. Предложены методологические ориентиры изучения и развития современного финансового управления.

The article presents a methodological view on the management of modern finance. Three aspects of the formation, development and improvement of finance in the face of systems theory, cybernetics and information theory are revealed. The combination of modern and traditional management methods and their capabilities are investigated. The dialectical review reveals a combination of methods of financial theory and financial management. The main factors influencing the study of financial methods have been studied in "three dimensions". Methodological guidelines for the study and development of modern financial management are proposed.
FORECASTING THE RATING OF MARKET POSITIONS OF LARGE DOMESTIC ENTERPRISES PRODUCING CHEMICALS AND CHEMICAL PRODUCTS BY REVENUE
Authors: Пятницына Е.В.
Published: January 2023

В рамках работы проводилось наблюдение за применением подхода к общей оценке эффективности хозяйствующих субъектов, в виде формирования рейтинга наиболее крупных российских предприятий производителей химических веществ и химических продуктов по выручке. Первоначально было определено место Российской Федерации среди стран экспортеров и импортеров химической продукции. Дана оценка изменения положения РФ на данном рынке; приводиться динамика общемировых и отечественных объемов импорта и экспорта химической продукции в денежном выражении, и обозначены страны-лидеры приведенного сегмента. Первоначальная апробация подхода проводилась на основе данных бухгалтерской отчетности отечественных предприятий производителей химических веществ и химических продуктов за 5 лет их функционирования (2014-2018 гг.). Вторичная апробация – на основе данных за последние 7 лет функционирования предприятий той же группы (2014-2020 гг.). В результате проведенного исследования был сформирован прогноз рейтинга отечественных предприятий производителей химических веществ и химических продуктов по выручке относительно конкурентов на 2021-2023 гг.

As part of the work, the application of an approach to the overall assessment of the efficiency of economic entities was monitored, in the form of a rating of the largest Russian enterprises producing chemicals and chemical products by revenue. Initially, the place of the Russian Federation among the countries exporting and importing chemical products was determined. The assessment of the change in the position of the Russian Federation in this market is given; the dynamics of global and domestic volumes of imports and exports of chemical products in monetary terms are given, and the leading countries of this segment are designated. The initial approbation of the approach was carried out on the basis of accounting data of domestic enterprises producing chemicals and chemical products for 5 years (2014-2018) of their operation. Secondary approbation – based on data for the last 7 years (2014-2020) of the functioning of enterprises of the same group. As a result of the conducted research, a forecast of the rating of domestic manufacturers of chemicals and chemical products by revenue relative to competitors for 2021-2023 was formed.
USING SIMULATION MODELING TECHNOLOGIES TO DEVELOP A MODEL FOR PREDICTING THE INCIDENCE OF DIABETES
Authors: Сергиенко Н.С. , Ткаченко А.Л.
Published: January 2023

В статье проводилось имитационное моделирование в системе AnyLogic. Была создана имитационная модель, позволяющая строить прогноз динамики заболеваемости диабетом. Данная модель может быть использована для статистической диагностики и выявлению групп риска заболеваний диабетом и в дальнейшем позволит принять необходимые меры по профилактике и уменьшению вероятности проявления данных заболеваний у людей, находящихся в группе риска. Предложен новый метод анализа и прогноза исследований диабета, в которой применяются технологии имитационного моделирования при помощи программы Anylogic, позволяющий исследовать и спрогнозировать демографическую распространенность диабетом у определенной группы людей. Цель исследования -разработка проекта в системе имитационного моделирования Anylogic, создание модели, имитирующей заболеваемость диабетом, которая может быть использована для статистической диагностики и выявлению групп риска данного заболевания, а в дальнейшем принятие необходимых мер по профилактике и уменьшению вероятности проявления диабета у людей, находящихся в группе риска. Для создания модели было решено использовать библиотеку «Системной динамики и статистики» системы AnyLogic. В качестве региона для моделирования была выбрана Абхазия.

The article carried out simulation modeling in the AnyLogic system. A simulation model was created that allows us to predict the dynamics of diabetes incidence. This model can be used for statistical diagnosis and identification of risk groups for diabetes and in the future will allow taking the necessary measures to prevent and reduce the likelihood of these diseases in people at risk. A new method of analysis and prediction of diabetes research is proposed, which uses simulation modeling technologies using the Anylogic program, which allows to investigate and predict the demographic prevalence of diabetes in a certain group of people. The purpose of the study is to develop a project in the Anylogic simulation modeling system, create a model simulating the incidence of diabetes, which can be used for statistical diagnosis and identification of risk groups for this disease, and further take the necessary measures to prevent and reduce the likelihood of diabetes in people at risk. To create a model, it was decided to use the library of "System Dynamics and Statistics" of the AnyLogic system. Abkhazia was chosen as the region for modeling.
ANALYSIS OF MODELS OF THE RELATIONSHIP BETWEEN BUSINESS PROCESS INDICATORS AND THE DYNAMICS OF THE SOLVENCY OF A COMMERCIAL ORGANIZATION
Authors: Негашев Е.В.
Published: January 2023

В статье рассматриваются модели, позволяющие оценить влияние показателей скорости бизнес-процессов на характер динамики текущей и прогнозной платежеспособности коммерческой организации. Для построения и анализа таких моделей рассматриваются стоимостные величины хозяйственных операций как факторы уравнений движения критериальных функций финансового равновесия, применяются как аппроксимации стоимостных величин хозяйственных операций функциями, дифференцируемыми по аргументу времени, так и средние скорости изменения данных показателей. Обосновываются условия монотонной динамики, стационарных точек, локальных максимумов и минимумов критериальных функций, отражающих платежеспособность коммерческой организации.

The article discusses models that allow assessing the impact of business process speed indicators on the nature of the dynamics of the current and forecasted solvency of a commercial organization. To construct and analyze such models, the cost values of economic operations are considered as factors of the equations of motion of the criterion functions of financial equilibrium, both approximations of the cost values of economic operations by functions differentiated by the time argument and the average rates of change of these indicators are used. The conditions of monotonous dynamics, stationary points, local maxima and minima of criterion functions reflecting the solvency of a commercial organization are substantiated
Overmassive Black Holes in Dwarf Galaxies Out to z ∼ 0.9 in the VIPERS Survey
Authors: Mezcua Mar , Siudek Malgorzata , Suh Hyewon , Valiante Rosa , Spinoso Daniele , Bonoli Silvia
Published: January 2023

Supermassive black holes (SMBHs) are thought to originate from early universe seed black holes of mass M
BH ∼ 102–105
M
⊙ and grown through cosmic time. Such seeds could be powering the active galactic nuclei (AGN) found in today’s dwarf galaxies. However, probing a connection between the early seeds and local SMBHs has not yet been observationally possible. Massive black holes hosted in dwarf galaxies at intermediate redshifts, on the other hand, may represent the evolved counterparts of the seeds formed at very early times. We present a sample of seven broad-line AGN in dwarf galaxies with a spectroscopic redshift ranging from z = 0.35 to z = 0.93. The sources are drawn from the VIPERS survey as having an Large Magellanic Cloud (LMC) like stellar mass (M
∗) derived from spectral energy distribution fitting, and they are all star-forming galaxies. Six of these sources are also X-ray AGN. The AGN are powered by SMBHs of >107
M
⊙, more massive than expected from the M
BH–M
∗ scaling relation of AGN. Based on semianalytical simulations, we find that these objects are likely overmassive with respect to their hosts since early times (z > 4), independently of whether they formed as heavy (∼105
M
⊙) or light (∼102
M
⊙) seed black holes. In our simulations, these objects tend to grow faster than their host galaxies, contradicting models of synchronized growth. The host galaxies are found to possibly evolve into massive systems by z ∼ 0, indicating that local SMBHs in massive galaxies could originate in dwarf galaxies hosting seed black holes at higher z.
Chromospheric Heating from Local Magnetic Growth and Ambipolar Diffusion under Nonequilibrium Conditions
Authors: Martínez-Sykora Juan , de la Cruz Rodríguez Jaime , Gošić Milan , Dalda Alberto Sainz , Hansteen Viggo H. , Pontieu Bart De
Published: January 2023

The heating of the chromosphere in internetwork regions remains one of the foremost open questions in solar physics. In the present study, we tackle this old problem by using a very-high-spatial-resolution simulation of quiet-Sun conditions performed with radiative MHD numerical models and interface region imaging spectrograph (IRIS) observations. We have expanded a previously existing 3D radiative MHD numerical model of the solar atmosphere, which included self-consistently locally driven magnetic amplification in the chromosphere, by adding ambipolar diffusion and time-dependent nonequilibrium hydrogen ionization to the model. The energy of the magnetic field is dissipated in the upper chromosphere, providing a large temperature increase due to ambipolar diffusion and nonequilibrium ionization (NEQI). At the same time, we find that adding the ambipolar diffusion and NEQI in the simulation has a minor impact on the local growth of the magnetic field in the lower chromosphere and its dynamics. Our comparison between synthesized Mg ii profiles from these high-spatial-resolution models, with and without ambipolar diffusion and NEQI, and quiet-Sun and coronal hole observations from IRIS now reveal a slightly better correspondence. The intensity of profiles is increased, and the line cores are slightly broader when ambipolar diffusion and NEQI effects are included. Therefore, the Mg ii profiles are closer to those observed than in previous models, though some differences still remain.
Le Brexit et le secteur bancaire de l'UE : des libertés fondamentales du marché intérieur au statut de pays tiers
Authors: Enria Andrea
Published: January 2023

Le référendum sur le Brexit a profondément modifié la relation entre le Royaume-Uni et l'Union européenne (UE), dans le secteur bancaire notamment. Le Royaume-Uni étant devenu un pays tiers par rapport à l'UE et au marché unique européen, la relocalisation ordonnée des activités bancaires dans l'UE a soulevé plusieurs défis prudentiels importants. En effet, les clients européens ne pouvaient plus bénéficier d'un service direct depuis le Royaume-Uni. Le présent article explique comment l'UE et la Banque centrale européenne (BCE) en particulier supervisent ce processus de relocalisation, et présente l'approche prudentielle adoptée par la BCE pour résoudre un certain nombre de problèmes épineux posés par le Brexit. La BCE s'est montrée ferme dans ses principes, surtout en ce qui concerne sa politique de « zéro coquille vide », qui exige des banques qu'elles transfèrent dans l'UE leurs moyens stratégiques et de gestion des risques en fonction de leur niveau de risque. Elle a toutefois fait preuve de souplesse et de proportionnalité dans l'application de ces principes, et a affirmé sa volonté d'établir une coopération étroite et transparente avec les autorités britanniques. Il est en effet indispensable de travailler ensemble compte tenu du volume important d'activités bancaires transfrontières qui se poursuivront sur nos marchés dans un avenir proche. Classification JEL : F36, F38, F65, G18, G21, G23, G28.
Paris et les autres places financières européennes après le Brexit
Authors: Noyer Christian
Published: January 2023

Provoquée par la sortie du Royaume uni du marché unique européen, la relocalisation d'activités financières vers l'Union européenne est significative. Elle concerne tous les métiers : banque, marchés, assurance, gestion d'actifs. La transition n'est toutefois pas achevée, parce que les régulateurs européens ont laissé des délais et accepté une relocalisation par étapes. Une estimation faite au printemps 2021 relevait 440 firmes concernées, 900 milliards de livres de bilans bancaires et 7 400 emplois. La réalité aujourd'hui est certainement sensiblement supérieure. Plusieurs places financières de l'Union européenne en ont bénéficié, mais Paris apparaît comme la seule ayant reçu des activités de toutes les branches de l'industrie financière et comme la place où se concentrent les activités de marché. Paris présente plusieurs atouts : son pool de talents, l'attractivité de la ville, la réputation de ses régulateurs, le dynamisme de ses acteurs. Il reste toutefois des handicaps qui se corrigent très lentement, essentiellement du côté des coûts fiscaux et sociaux (charges sociales, impôts de production), ce qui justifie une poursuite des efforts de compétitivité. Classification JEL : F36, F38, F65, G18, G21.
Simple but Powerful Models of Stereotype Formation
Authors: Bouyssou Denis , Sanver M. Remzi
Published: January 2023

Nous proposons divers modèles dont le but est d’expliquer la formation des stéréotypes. Un stéréotype est interprété comme un jugement émis par un observateur à propos d’un groupe d’individus ou d’objets. Pour chaque membre du groupe, on suppose que l’on observe une caractéristique appartenant à un ensemble dénombrable. La formation des stéréotypes est alors modélisée par une fonction de perception. Dans notre modèle de base, une fonction de perception combine trois étapes : 1) les caractéristiques sont codées numériquement de telle sorte que plus le nombre associé à une caractéristique est élevé, plus cette caractéristique est en accord avec le stéréotype étudié, 2) le vecteur de nombres ainsi obtenu est agrégé de manière cohérente en un nombre unique et enfin 3) ce nombre unique est comparé à un seuil et le stéréotype est accepté dès lors que le seuil est dépassé. Nous donnons une caractérisation des fonctions de perception qui entrent dans le cadre de ce modèle. Nous examinons enfin diverses extensions du modèle de base. JEL Codes: C44, D70.
Precedent-Based Judgment Aggregation in the US Supreme Court
Authors: Friedman Sarah E. , Weymark John A.
Published: January 2023

Lorsqu’une affaire est devant la Cour suprême des États-Unis, un précédent peut s’appliquer. Dans les affaires dans lesquelles un précédent est envisagé, la Cour doit répondre à trois questions : 1) le précédent est-il une bonne loi ? 2) le précédent s’applique-t-il à ce cas ? 3) la Cour devrait-elle confirmer le précédent ? Dans le cas où la Cour répond oui aux deux premières questions et non à la dernière, il y a ce que David S. Cohen [2010] appelle un paradoxe du vote fondé sur les précédents. Cohen a identifié onze exemples de ce paradoxe dans les décisions de la Cour suprême des États-Unis avant 2010. Nous examinons le paradoxe de Cohen et le relions au paradoxe doctrinal qui a joué un rôle fondamental dans la littérature sur l’agrégation de jugements. Nous identifions également ce qui est sans doute un exemple supplémentaire d’un paradoxe de vote basé sur un précédent depuis que l’article de Cohen a été publié. JEL Codes: D71, K40.
Quelle importance empirique pour le paradoxe doctrinal ? Une enquête sur la jurisprudence du Conseil constitutionnel français
Authors: Mongin Philippe , Ferey Samuel
Published: January 2023

La théorie juridique compare depuis longtemps le fonctionnement des tribunaux collectifs avec la justice rendue par un juge unique. Avec le paradoxe doctrinal, Kornhauser et Sager [1993] ont mis en évidence une difficulté inattendue du fonctionnement des tribunaux collectifs : certaines configurations délibératives mettent en contradiction deux méthodes également naturelles de la décision collective, parfois appelées vote par question et vote par résultat, ici nommées méthode des raisons et méthode des conclusions. Les commentateurs américains ont étudié la jurisprudence de la Cour suprême pour vérifier si le paradoxe relevait de la théorie pure ou se présentait en pratique ; cette dernière conclusion ressort nettement. Nous la confirmons ici par une autre recherche de jurisprudence, consacrée au Conseil constitutionnel français qui partage certaines caractéristiques d’une Cour suprême. Au-delà de cet apport empirique, l’article traite du problème théorique soulevé par la comparaison des deux méthodes et suggère une piste de réponse fondée sur l’observation de la pratique effective du Conseil constitutionnel.