bluuebunny/crossref_metadata_2025 huggingface dataset:
“Much of a Soviet Thing, but Without Sycophancy”: “The Treasure Trove of the Sun” as a Philosophical Manifesto
Authors:   National Research University “Higher School of Economics”, Burtseva Varvara K.
Published: November 2024

The article aims to provide the analysis and interpretation of the story “The Treasure Trove of the Sun” in the context of Prishvin’s diaries, considering previous research on the philosophical implications of Prishvin and his creative method. The writer’s diary notes concerning the story suggest that apart from being integrated into the system of official Soviet literature, it also sums up Prishvin’s experience in unconventional prose. Moreover, it can be seen as Prishvin’s first approach to making a crucial literary statement in the dialog with the Soviet state. “The Treasure Trove of the Sun” for the first time consistently reveals to the reader the author’s philosophy, synthesizing all his spiritual and intellectual experience, mainly the experience of god-seeking, where the god is considered the absolute basis of the world harmony, that attains by paying attention to the Constitutive Other.
“Eyes of the Earth” by Mikhail Prishvin as a Late Modern Text
Authors:   Novosibirsk State Theater Institute, Kuznetsov Ilya V.
Published: November 2024

The article considers Mikhail Prishvin’s diary book “The Eyes of the Earth” as a late modern text. The late modern culture was created by biographical participants of the Silver Age in the post-war years, inheriting the historical and spiritual experience of the first half of the 20th century. It preserves and develops the most significant themes of the Silver Age: art as communication and the path to God-manhood, creativity as theurgy, and the transfiguration of man and nature. In terms of poetology, it continues to explore the architectonics of the creative act. On the other hand, in contrast to the Silver Age, it forms the principle of truth, belief in the ethical basis of art, and attraction to Christian religiosity. The article describes the culture of late modernity as a figurative and semantic unity. “The Eyes of the Earth” by Mikhail Prishvin acts as a text that retrospectively allows integrating this unity in aspects of its problematic and figurative-thematic interrelations. The diary form of this text, the predominance of reasoning and thoughts in it correspond to the laws of the development of Russian literature, in which, since the middle of the 19th century, there has been an increasing convergence of fiction and non-fiction.
Overcoming the War by the Power of “Birth”: The Image of Lyalya in M. Prishvin’s Diaries, 1939–1945
Authors:   Orel Regional Scientific Universal Public Library named after I.A. Bunin, Merkuryeva Natalia A.
Published: November 2024

The article considers the problem of overcoming war as a production phenomenon hostile to human freedom, using М.М. Prishvin's Diary of 1939-1945. The research offers a comprehensive analysis of the image of Lyalya in the context of Prishvin's military theme. The power of "birth," established in a particular way in the maternal nature of a woman, overcomes the war. The creative personality that givesbirth contrasts with the figure of an "excellent student," associated with a pedantic German. The image of Lyalya (Valeria Dmitrievna Prishvina) embodies the creative energy of love in the context of Мikhail Prishvin's "military" diaries. Reflections on Lyalya, who did not physically know motherhood, intersect with the assertion of its greatness and the victory of a woman in the circumstances of destruction and triumphant death. The Мother of God in an earthly woman is the only thing that remains the driving force of life.
M.M. Prishvin and S.T. Grigoriev. Relationship History
Authors:   A.M. Gorky Institute of World Literature of the Russian Academy of Sciences, Nikitin Evgenii N.
Published: November 2024

The article dedicated to the 150th anniversary of М.М. Prishvin's birth presents the history of the relationship between the writer and another, less known but still arousing interest among young readers writer, S.T. Grigoriev. The article extensively uses Prishvin's letters to Grigoriev, introduced into scientific circulation for the first time. Their friendship began in 1926 after Prishvin bought a house in Sergiev and became a neighbor of Grigoriev. Нe enjoyed success with young people and was widely published until the Rapp critic S. Gavrilov publicly declared the hostility of Grigoriev's artistic pursuits to the Мarxist-Leninist theory. Gorky helped the writer to return to literature. Grigoriev resumed his correspondence with him through the mediation of Prishvin. The friendship of the two writers continued until Grigoriev died in 1953. The article demonstrates new facets of Prishvin's personality.
Yu.I. Eichenwald’s Evaluation of M.M. Prishvin’s Works
Authors:   School 57, Kochergina Irina V.
Published: November 2024

The article reviews in detail the publications of the critic Yuly Eichenwald dedicated to the works of art y Mikhail Prishvin, oth pre-revolutionary and post-revolutionary. The analysis covers the critic's complimentary comments a out the stories "Nikon Starokolenny" (1912) and "The Hunt for Happiness" (1926) and reviews on parts of the novel "Kashchei's Chain" ("Youth of Alpatov" (1926) and "Love" (1927)) published in the journal "New World." The article demonstrates that Eichenwald singled out Prishvin from the entire palette of Soviet literature, noting the perfection of style and originality of the writer's personality, and considered him a genuine "master." The coincidence of views and assessments in journalism and essays of 1917-1918 is particularly nota le. During this period, the writer and critic demonstrated the active rejection of the Bolshevik revolution and the awareness of the destructiveness of its consequences. The article shows a certain closeness of their views during this period.
“Should We Call Him a ʽSoviet Writer’?” Criticism of the Russian Diaspora About Mikhail Prishvin in the 1920s–1930s
Authors:   A.M. Gorky Institute of World Literature of the Russian Academy of Sciences, Nikolaev Dmitry D.
Published: November 2024

The article analyzes the reception of М. Prishvin's works in the literary criticism of the Russian exile. During the 1920s and 1930s, some changes occurred in assessments of the writer's artistic talent and his ideological position. None of Prishvin's significant new publications went unnoticed in emigration. His works were the focus of the leading emigrant periodicals ("Versty," "Poslednie Novosti," "Vozrozhdenie," "Volya Rossii," "Novoe Russkoe Slovo," etc.) and such literary contributors as А. Daman- skaya, А. Turintsev, Yu. Eichenwald, М. Slonim, V. Khodasevich, N. Ber- berova, G. Аdamovich, Yu. Мandelstam, А. Remizov, etc. The attitude towards the writer mainly stemmed from the views of literary critics, the ideological and aesthetic position of journals and newspapers, and the specifics of the "scattering nests" where they were published. But one of the crucial questions was about the degree of "Sovietness" of Prishvin and his work. Since 1921, we can find the desire to separate Prishvin from Soviet literature, but later, his work demonstrated a connection with the general Soviet literary trends. The critics recognized that Prishvin created his best works in the Soviet years but still referred him to the pre-revolutionary literary generation.
“Life is Joy”: Franciscan Foundations of Mikhail Prishvin’s Life-Creation Strategy
Authors:   Tyumen State University, Medvedev Aleksandr A.
Published: November 2024

The article examines "Francis' layer" in the works of Mikhail Prishvin from 1908 to 1953 (short story "Pro zverya uzhasnogo vida" ("About a Terrible-Looking Beast"), novella "Zhen-Shen" ("Ginseng"), book "Zolotoy Rog" ("Golden Horn Bay"), "Diary," "Nezabudky" ("For- get-Me-Nots"), "Glaza zemli" ("Eyes of the Earth"), "Notebook"), revealing direct and hidden references to the image of St. Francis of Assisi and Franciscan texts ("Canticle of the Sun," Thomas of Celano's "First Life of St. Francis of Assisi," "Little Flowers of St. Francis"). The image of St. Francis of Assisi appears in Prishvin's texts at critical moments in Russian history (1908, 1917, 1933, 1937, 1953) and becomes not only a literary but an existential and life-creative the writer's response to the challenges of the time. The Franciscan experience of nature in its personalistic uniqueness becomes one of the most important sources of Prishvin's main life-creating (spiritual practice) principle ("kindred (merciful) attention"), which gives rise to a feeling of happiness in the soul. In the 1940s Prishvin returns to the cultural myth of St. Francis as a Renaissance personality, which took shape in the Russian religious and philosophical Renaissance at the turn of the 19th-20th centuries; in this myth St. Francis, with his acceptance and justification of the world as God's creation, overcomes medieval ascetic dualism (matter as evil, the gap between flesh and spirit) and expresses humanistic values, thereby connecting God and the world, Christianity and nature, Christianity and culture. St. Francis becomes one of the crucial ontological sources of Prishvin's concept of the integrity of being (the unity of the earthly and the heavenly). From a Franciscan personalistic position (meeting a star, a drop of dew, and a forget-me-not), Prishvin argues with the positivist view of the universe (Harold Spencer Jones), which destroys the Christian and romantic myth of the living cosmos. Prishvin brings clos- er to St. Francis, joy as a crucial concept of his life creativity. Focusing on the image of St. Francis, Prishvin is building his life-creative strategy in the tragic 20th century. Summing up his life, the writer defines this strategy and mission ontologically in the spirit of St. Francis ("Life is joy").
The Problem of Marital Fidelity in the War Years: Based on the Works of M. Prishvin, G. Nikolayeva, A. Platonov, V. Nekrasov
Authors:   Moscow State Pedagogical University, Svyatoslavsky Alexey V.
Published: November 2024

The collision of the classic "love triangle" sometimes acquired a purely dramatic character during the Great Patriotic War, when the wives of front-line soldiers, for one reason or another, turned out to Ьe connected with another man. The proposed article discusses four works that came out from the pen of the classics of Soviet literature and which are united Ьy their attempt to show and comprehend through artistic means various ways to resolve the emerging conflict while following the plausible reflection of the psychological problems of reality. The analysis focused on "The Tale of Our Time" Ьy Mikhail Prishvin, the story "Return" Ьy Andrei Platonov, the novel "Harvest" Ьy Galina Nikolaeva, and the story "In the Hometown" Ьy Viktor Nekrasov.
Impacto psicosocial del conflicto territorial en el pueblo indígena bribri de Salitre (Costa Rica)
Authors: Arroyo-Araya Helga
Published: November 2024

Este artículo busca situar, visibilizar y comprender el impacto psicosocial de la violencia ejercida contra familias indígenas bribris recuperadoras de tierra de Salitre. Las técnicas empleadas para la recolección de la información consisten en revisión documental, observación participante y entrevistas en profundidad, así como el diálogo de resultados para el proceso de análisis. Los principales resultados remiten a que existe una afectación psíquica en las familias recuperadoras entrevistadas, dado por la amenaza constante a la vida, que ha instaurado la muerte como posibilidad y ha generado un trauma psicosocial. Así mismo, se identifica que el valor y la relación con la tierra de las personas recuperadoras, opera como anclaje de sentido que legitima y sostiene su lucha. Como conclusión se considera que los impactos de la violencia han producido daño en alta intensidad, tanto a nivel individual como colectivo. Frente a lo anterior es urgente detener la violencia, resolver la impunidad, instaurar la justicia, la reparación y la indemnización de los daños.
Analisis kemampuan koneksi matematis peserta didik dalam menyelesaikan soal pythagoras ditinjau dari gaya kognitif
Authors: Wardhana Ibnu Rizki , Fuady Anies
Published: November 2024

This study seeks to investigate the mathematical connectivity of students with field-dependent (FD) and field-independent (FI) cognitive styles in the context of solving Pythagorean puzzles. The research participants were two students from MTs Al Hidayah Karang Ploso, who had studied the Pythagorean theorem. Research data were acquired via interviews, cognitive style assessments, and the examination of mathematical connectivity skills. The veracity of the data was assessed through triangulation following the presentation and analysis of the summarized data. The instruments employed comprise the Group Embedded Figure Test for evaluating cognitive style and a mathematical connection ability assessment featuring three Pythagorean problems. The results indicated that the S-FI cognitive style effectively linked mathematical principles to real-world difficulties and situations. Conversely, S-FD cognitive type could only establish a restricted connection between mathematical concepts. The superior mathematical connection ability of the S-FI cognitive style compared to the S-FD cognitive style underscores the need of considering cognitive type in mathematics education.
Kemampuan representasi matematis siswa dalam materi teorema pythagoras
Authors: Mardiani Mardiani , Sugiatno Sugiatno , Fitriawan Dona , Halini Halini , T Ahmad Yani
Published: November 2024

This study aims to analyze the mathematical representation ability of SMA Negeri 1 Sungai Kakap students on Pythagorean theory material using visual, symbolic, and verbal strategies. The method used was quantitative descriptive with the research subjects of 36 students in class X. The collection method included questionnaires, reports, and documentation. The instruments used for data collection in this study are mathematical representation test questions and interviews. Data analysis techniques are carried out with quantitative data analysis techniques and descriptive analysis techniques. Based on the test results, it shows that students' mathematical representation skills need to be improved, with an achievement rate of 43% with a medium category. Students' visual representation ability was only 36%, while verbal and symbolic representation was much higher, at 42% and 50%, respectively. In general, students can answer the questions correctly, but there are errors in interpreting and translating the representation between visual, symbolic, and verbal. These findings point to the need for improved understanding and translation between different forms of mathematical representation to improve understanding of the concept of the Pythagorean theorem.
The end of art, modernism and postmodernism
Authors: Torrecilha Gustavo
Published: November 2024

This article tries to offer a contribution with regard to the understanding
of the periods of modernism and postmodernism in the arts through a Hegelian
point of view. Based on Hegel?s thesis about the end of art, the article
tries to show how modernism can be seen, at the same time, as both the
realization and the negation of this end, for modernist art embodies the
reflective character demanded by the modern spirit and at the same time it
tries to resist the loss of relevance of art in the modern world. This type
of art, thus, tries to be more than just an aesthetic experience by seeking
to influence life and society and to reclaim for itself the primary role of
expressing the truth. Postmodernism, in turn, as the negation of modernism,
fully carries out Hegel?s reading on the art of his own time, accepting this
loss of relevance and turning to representations that no longer have the
goal of being spirit?s highest mode of self-apprehension. Postmodernism has,
however, two possible readings: it can either be seen negatively, as an art
that has become sterile and that demands to be accepted by institutions and
the market, or positively, as an extension of the freedom achieved by
modernist experimentations to every artistic production without being
limited by a programmatic view. Both these readings show the intrinsic
contradictions of artistic postmodernism and the role of philosophy in
apprehending it.
Some properties of tensorial perspective for convex functions of selfadjoint operators in Hilbert spaces
Authors: Dragomir Silvestru
Published: November 2024

Let H be a Hilbert space. Assume that f : [0,?) ? R is continuous and A, B >
0. We define the tensorial perspective for the function f and the pair of
operators (A, B) by Pf,? (A,B) := (1 ? B) f (A ? B?1). In this paper we
show among others that, if f is differentiable convex, then Pf,? (A, B) ?[
f (u)?f? (u)u](1 ? B) + f?(u)(A?1), for A, B > 0 and u > 0.
Moreover, if Sp (A) ? I, Sp (B) ? J and such that 0 < ? ? ts ? ? for t ? I
and s ? J, then Pf,?(A,B) ? [f(u)?f?(u)u] (1 ? B) + f?(u)(A?1)+ [f??(?)?f?+(?)]|A?1?u(1?B)| for u ? [?,?].
On Caputo fractional Bertrand Curves in E3 and E31
Authors: Tasdemir Mert , Canfes Elif , Uzun Banu
Published: November 2024

In this article, we examine Bertrand curves in E3 and E31 by using the Caputo
fractional derivative which we call ?-Bertrand Curves. First, we consider
?-Bertrand curves in E3 and we give a characterization of them. Then, we
study ?-Bertrand curves in E31 and we prove the necessary and sufficient
condition for a ?-Bertrand curves in E31 by considering time like, space
like and null curves. We also give the related examples by using Python.
Warped product pointwise semi-slant submanifolds of nearly Kaehler manifolds
Authors: Bossly Rawan , Alqahtani Lamia
Published: November 2024

In this paper, we study warped pointwise semi-slant submanifolds of nearly
Kaehler manifolds. We prove that there do not exist non-trivial warped
product pointwise semi-slant submanifolds of the form N?? f NT in a nearly
Kaehler manifold ?M but the geometry of warped products by reversing these
two factors is similar to the case of general slant fiber.
Some notes on topology of partially metric spaces
Authors: Asadi Mehdi
Published: November 2024

In this paper, we introduce a topology which is weaker than the one
introduced by Matthews on partial metric spaces. We present some examples
and rolls for our results. Also, we show that the condition p(x,x) ? p(x,y) is redundant in the initial definition of partial metric
The existence of best proximity points for cyclic quasi-φ-contractions in metric spaces
Authors: Safari-Hafshejani Akram
Published: November 2024

In this paper, we introduce the notion of cyclic quasi-?-contraction. We
prove the existence and uniqueness of best proximity points for this class
of mappings on a metric space endowed with ultrametric and UC properties.
Also, iterative algorithms are furnished to determine such best proximity
points. As a result, we establish a fixed point result and a common fixed
point theorem. Our results, while generalizing a few existing results in the
literature, unify and integrate them.
Numerical solutions of nonlinear quadratic integral equations of Urysohn type on the half-line by using rational Legendre spectral method
Authors: Abir Radjai , Walid Remili , Azedine Rahmoune
Published: November 2024

A numerical method for solving nonlinear quadratic integral equations of
Urysohn type on the half-line is presented. This approach reduces the given
equation to a systematic procedure by using a rational Legendre-collocation
approximation (RLC). The rate of convergence, error analysis and stability
of the RLC method are investigated. Moreover, several numerical examples are
carried out to verify the accuracy and reliability of the proposed method.
Improved Jensen’s type inequality for (p,h)-convex functions via weak sub-majorization
Authors: Ighachane Mohamed , Bouchangour Mohammed
Published: November 2024

In this paper, we present several new inequalities for (p,h)-convex
functions in a way that complements those known inequalities for (p,
h)-convex functions. Further we mainly present multiple term refinements of
the well-known Jensen?s type inequality for (p, h)-convex functions. Our
results improve some celebrated results from the literature.
Fractional Hunkel transform of generalized function
Authors: El Bezdaoui Latifa , Taqbibt Abdelah , Elomari M’hamed , Chadli Lalla
Published: November 2024

In this paper, we introduce the fractional Hankel transform in the space of
test functions, and we prove some of its properties. In addition, we define
this transform in slowly growing distributions space, i.e., in dual space of
test functions space. As application, some examples are given to illustrate
the theoretical results.
Limitations on the President’s Term of Office from Maslahah Mursalah’s Perspective (Ijtihad as Determination of Islamic Law)
Authors: Hanifah Kusumastuti  , Imron Rosyadi  , Rizka
Published: November 2024

The dynamics of the presidential term in Indonesia have lasted since the Old Order, New Order, to the Reform Era. The regulations regarding the term of service of the head of state in this country have been changed several times and often invite pros and cons, as if they are never satisfied with being used as a topic of discussion about politics and power. The constitution that regulates this issue has even been amended. The idea of amending regulations related to limiting the presidential term of office has re-emerged at any time, especially in the midst of the heated political situation ahead of the general election. To examine the presidential term, a broader perspective is needed. The transcendental paradigm regarding restrictions on the head of state in Indonesia can not only be seen from a legal perspective, but also through ethical, moral and religious values. As a country with a majority Muslim population, the position of president can be reviewed under Islamic law. Maslahah Mursalah as a method of ijtihad can be used as a tool to analyze whether restrictions on presidential office are in line with the principles of benefit and preventing harm. This research uses the library research method, by analyzing positive legal regulations, Islamic law, as well as scientific literature related to this issue. The conclusion obtained from the writing is that limiting the presidential term of office is necessary and fulfills the requirements of the maslahah mursalah. This is because limiting the term of office of the head of state is a new problem that is not explained qathi in the two main sources of Islamic law, the Qur'an and the hadith, is enforced on the basis of values of the public interest, not individuals or groups, and contains the values of benefit and prevent harm.
Juridical Analysis of Legal Updates on Crypto Assets in Indonesia (Comparative Study of Indonesian Law with Singapore and Islamic Law Views)
Authors: Fitriana Wulan , Maiza Dea Nuraini
Published: November 2024

The progress of the financial industry marked by the emergence of crypto assets at the global level is a result of the development of technological advances, through Regulation No. 99 of 2018 concerning the General Policy for the Implementation of Crypto Asset Trading and followed up with regulation of the Commodity Futures Trading Supervisory Agency No. 8/2021 making crypto assets recognized as commodities, meaning that crypto assets in Indonesia are only recognized as commodity assets not as means of payment, related to the development plan of crypto asset exchanges in Indonesia, the need for legal updates related to regulations, human resources and governance. Besides, given its fluctuating nature and tending to give discontent, its use as a transaction is forbidden in Islam, but is lawful as long as it is used as a commodity asset with clear underlying assets and fulfills the sil’ah.This type of research is normative juridical and is analyzed using qualitative data analysis, using legal comparisons from countries that already have crypto asset regulation first, then the Singapore state deserves to be used as a parameter to conceptualize legal updates in Indonesia in the governance and regulation of crypto assets in Indonesia.
This type of research is normative juridical and is analyzed using qualitative data analysis, using legal comparisons from countries that already have crypto asset regulation first, then the Singapore state deserves to be used as a parameter to conceptualize legal updates in Indonesia in the governance and regulation of crypto assets in Indonesia.
Elections Integrity: Realizing Ultimate Concern and Electoral Justice
Authors: Yuli Purnama Taufiq , Sigit Sapto Nugroho  , Sarbini
Published: November 2024

Democracy as a government by the people in which the supreme power is vested in the people and exercised directly by them or their elected representatives under a system of free elections. In general, democracy is often interpreted as a government by the people, for the people and of the people. The supreme power in a democratic system is in the hands of the people. Elections as a manifestation of a democratic state of law that provides space for competitive and periodic (sequential) elite circulation. Elections with integrity are determined by 3 prerequisites, namely (1) the integrity of the election organizers, (2) the integrity of the contestation (stages), and (3) the integrity of the election results. The implementation of elections with integrity is a will based on a noble concern (ultimate concern) for the achievement of quality and integrity elections as a manifestation of a democratic legal state. In addition to realizing a fair election (electoral justice) which encourages the holding of elections based on the principles of direct, free general, secret, honest and fair / luber jurdil (free and fair election), legal certainty (predictable procedure), election results according to voter choice (electoral integrity).
Figures of Ukrainian Philosophy of the XX Century: Vyacheslav Zaikyn at the Lviv Polytechnic Institute
Authors:   Lviv Polytechnic National University, Kadykalo Andrii
Published: November 2024

In this report, the author considers the life and academic activity of Ukrainian scholar Vyacheslav Zaikyn. He lived and wrote for many years from the outer border of his country. Vyacheslav Zaikyn is an important scholar for the history of Ukrainian philosophy. The author analyzes Vyacheslav Zaikyn’s work on the systematization of the history of Ukrainian philosophy. This attempt of the Ukrainian scholar was the very first one among Ukrainian scholars, who investigated the history of Ukrainian philosophy.
Comparative Analysis of Power Consumption and Resource Utilization in Open-Source and Proprietary Media Players while using Raw Videos
Authors: Ahmed Afzal , Iqbal Mohammad Tariq , Jamil Mohsin
Published: November 2024

This study evaluates and compares the power consumption and resource utilization of open-source and proprietary media players during the playback of a large raw video file. Using real-time monitoring tools like HWiNFO, key metrics such as GPU power consumption, CPU power consumption, memory usage, and CPU usage percentage were collected and analyzed. The experiment was conducted on a system powered by a 12th Gen Intel(R) Core(TM) i7-12700H processor, and the media players were tested with a 2-minute, 14-second raw video file in .MOV format. A statistical analysis using t-tests was performed to assess the significance of the differences between the two categories. The results indicated that open-source media players generally exhibit lower GPU and CPU power consumption, with a potential for saving energy. Long-term power consumption analysis further demonstrated that users could achieve significant energy savings by opting for open-source media players, making them more suitable for energy-conscious environments. These findings highlight the trade-offs between power efficiency and performance while playing raw videos.
Pengaruh Good Corporate Governance dan Kebijakan Dividen terhadap Kinerja Keuangan
Authors: Oktavira Yolanda , Taqwa Salma
Published: November 2024

This research aims to prove and analyze the influence of good corporate governance and dividend policy on company financial performance. This research was conducted on insurance sub-sector companies on the Indonesia Stock Exchange. The data used is from 2017 to 2021. In this study, company performance is measured by Tobin's Q, while good corporate governance is measured by managerial ownership, size of the board of directors and audit committee. Apart from that, another variable used in this research is dividend policy. The data analysis technique used is multiple regression (OLS) and t-statistical testing. Based on the results of hypothesis testing, it was found that managerial ownership and dividend policy had a positive effect on company performance, while the size of the board of directors and audit committee had no effect on the financial performance of insurance sub-sector companies on the Indonesia Stock Exchange.
Pengaruh Capital Intensity dan Earnings Management terhadap Agresivitas Pajak
Authors: Sriyani Gina , Afriyenti Mayar
Published: November 2024

This study aims to determine how much influence the effect of capital intensity and earnings management against tax aggressiviness. The method used is descriptive quantitative and types of data used is secondary data. The population in this study are all property and real estate companies listed in Indonesia stock Exchange in 2018-2021. the sampling method of this research is purposive sampling with total sample in this study was 100 data and this study using SPSS versi 26. Based on the result of the study, it shows that capital intensity has positive and significant effect on tax aggressiveness. Earnings management has negative and significant effect the tax aggressiveness. Simultaneously the variabel of capital intensity and earnings management have significant against tax aggressiveness.
Pemetaan Struktur Media Sosial Pemerintah Daerah Dalam Mencapai Akuntabilitas Publik
Authors: Priyambodo Victoria Kusumaningtyas , Lestari Baiq Anggun Hilendri , Sukma Paradisa , Awaliah Azizah , Hairuzzami Baiq Arnita
Published: November 2024

In the modern world, social media as a means of information sharing, communication and interaction is increasingly popular and government administrations are actively taking advantage the dominance of social media to promote public goals. Citizen participation is expected to improve the effectiveness and responsiveness of the government. This also promotes the creation of public accountability. One way to conceptualize and measure social media engagement is to map the flow of information between government agencies and the public. This research aims to identify and map the communication structure and involvement of local government with the community to improve the public accountability process. The data collection method used in this research is content analysis with a structured framework. Based on observations of 38 Provincial Governments accounts, on four social media (Facebook, X/Twitter, Instagram and YouTube), the structure of public involvement is still dominant in the one-to-many communication model. Local Government actively provides one-way information without responding to user comments or questions.
Pengaruh Kepemilikan Institusional dan Financial Distress terhadap Konservatisme Akuntansi: Studi Empiris pada Perusahaan Manufkatur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022
Authors: Mardian Elza , Taqwa Salma
Published: November 2024

There is one principle in presenting financial reports, namely accounting conservatism. Accounting conservatism is a form of caution in responding to losses or profits in financial reports. In this research, there are factors that can influence accounting conservatism, including institutional ownership and financial distress. The objects of this research are manufacturing sector companies listed on Indonesia Stock Exchange (IDX) in 2018-2022. Samples were obtained based on the purposive sampling method. The research sample obtained was 208 during the 5 year research period. The data analysis used in this research is multiple linear regression using SPSS version 25. The results of this research are that institutional ownership and financial distress have a significant negative influence on accounting conservatism. This research contributes to increasing science and knowledge in the field of accounting as well as factors that influence accounting conservatism in manufacturing sector companies.
Pengaruh Environmental, Social and Governance (ESG) Risk dan Enterprise Risk Management (ERM) terhadap Kinerja Perusahaan
Authors: Irwansyah Irwansyah , Sebrina Nurzi
Published: November 2024

This study examines the effect of ESG Risk and ERM on company performance. The population used in this study are companies listed on the Indonesia Stock Exchange in 2023. The sampling technique in this study is purposive sampling, where 77 companies pass. The data used is secondary data, including ESG Risk scores from Morningstar Sustainalytics, risk management disclosures, and financial and non-financial data obtained from the official website of the Indonesia Stock Exchange and the company's annual report. Company performance is measured using return on assets (ROA). The results showed that the ESG Risk of companies listed on the Indonesia Stock Exchange does not affect company performance. In contrast, ERM, as measured by disclosure items, negatively influences firm performance. These findings provide new insights into the relationship between risk management, ESG factors, and financial performance in the context of the Indonesian capital market.
Pengaruh Profitability, Stock Liquidity dan Cash Holding terhadap Stock Price Crash Risk: Studi Empiris pada Perusahaan Konstruksi yang Terdaftar di Bursa Efek Indonesia Tahun 2020 - 2023
Authors: Majiid Hanif , Mulyani Erly
Published: November 2024

The purpose of this study was to analyze the effect of profitability, stock liquidity and cash holding on stock price crash risk in construction companies listed on the Indonesia Stock Exchange for the period 2020 - 2023. The data in this study comes from the financial statements of construction companies listed on the Indonesia Stock Exchange, stock returns of stock price funds from yahoo finance. The sampling method used purposive sampling with certain criteria with a total sample obtained of 17 construction companies. hypothesis testing in this study using multiple linear analysis, the results of this study indicate that profitability, stock liquidity and cash holding have no effect on stock price crash risk.
Pengaruh Motivasi dan Kemampuan Menulis Karya Tulis Ilmiah terhadap Penyelesaian Skripsi Tepat Waktu Mahasiswa Akuntansi Universitas Negeri Padang
Authors: Felsi Monica , Syofyan Efrizal
Published: November 2024

This study aims to determine and analyze the influence of motivation and ability to write scientific papers on the timely completion of theses of accounting students at Universitas Negeri Padang. The research population is all accounting students who have completed their thesis course and graduated at the Faculty of Economics and Business, Universitas Negeri Padang. The sample selection used the simple random sampling method. The research sample was 153 accounting students. The data analysis technique in this study was using multiple linear regression analysis. Based on hypothesis testing, it can be concluded that the motivation variable has a positive and significant effect on the timely completion of theses of accounting students. The variable of the ability to write scientific papers has a positive and significant effect on the timely completion of theses of accounting students. The variables of motivation and the ability to write scientific papers together or simultaneously have a significant effect on the timely completion of theses of accounting students. The magnitude of the influence of the variables of motivation and the ability to write scientific papers together or as a whole on the variable of timely completion of thesis by accounting students is 19.2%, while the remaining 80.8% is influenced by other variables that are not used or are outside the model used.
Pengaruh Modal Intelektual terhadap Nilai Perusahaan dengan Economic Moat dan Kinerja Perusahaan sebagai Variabel Mediasi pada Perusahaan yang Terdaftar di BEI
Authors: Wedatama Ceilio Marsa , Pratama Vany Erdiyanti , Narsa Niluh Putu Dian Rosalina Handayani
Published: November 2024

This research aims to test the impact between intellectual resource and firm value with financial performance and economic moat as a mediasi variable. The population used is companies listed on kompas 100 index during 2015-2019 period, with a total sample of 147 samples according with certain criteria. This study uses path analysis and sobel test. The results of this study indicate that intellectual capital has a positive effect on firm value, intellectual capital has a positive effect on firm value through firm performance. However, economic moat is not proven to mediate the influence between intellectual capital and firm value.
CONCEPT OF PRODUCTION ASSETS OF ELECTRIC GRID COMPANY
Authors: KARPOV M.V.
Published: November 2024

The article is devoted to the study of the evolution of the "assets" concept and the development of the concept of "productive assets" in power supply company with regard to the existing demands of the external environment and internal challenges facing the electric grid complex of Russia. The article defines the recognition criteria for assets in production, as well as proposed conditions of effective management. The author confirmed the importance of reliability in the process of production assets management for all participants of the technological chain of power supply of consumers. The article presents the relationship between the failure rate and technical resource of equipment at different values of normative life autotransformers of 500 kW. In this case, the failure rate characterizes the reliability of supply, and technical resource depends on the volume of investments in the repair and/or reconstruction of equipment. The author came to the conclusion that it is necessary to seek a balance of reliability and cost recovery of technical resource. The article proves the value of targeted programs and compensatory measures to improve the reliability of the equipment, which allow improving the reliability of power supply of consumers through relatively small investments. As evidence, the article shows the ranking of accidents of power grid companies, pursuant to which PJSC "FGC UES" through the implementation of these programs has managed to maintain a high level of reliability and at the same time to carry out optimization of expenses. In terms of tariff barriers by the author the necessity of a systematic approach to managing production assets, comprising primarily modeling the optimal ratio of technical resource and reliability, including an assessment of key risks and a second calculation of the cost of ownership and economic efficiency.
TALENT MANAGEMENT: PROGRAM DEVELOPMENT AND HUMAN RESOURCES DEVELOPMENT
Authors: RUDENKO G.G. , SIDOROVA V.N. , SIDOROV N.V.
Published: November 2024

The article discusses the relevance of the talent management direction in modern personnel management. There is emphasized the priority of this direction in comparison with other functions of human resource management. Talent management is viewed as the dominant strategy of personnel management, necessary for business development and achieving strategic goals of companies. Talent management is declared as a program covering all personnel of the organization, not only part of the personnel reserve. In this approach, each employee is seen as potential and promising, what creates the possibility for realizing human potential of the company. In the article the authors identify a number of principles, in order to develop an effective talent management program. The practical implementation of the theoretical developments of talent management is considered on the example of the JSC "Russian Railways". The organization was cited as an example of successful application of the talent management methodology. Many projects of this organization in the field of personnel management are submitted as part of the program for talent management. The examples are related to various groups of employees, what reflects the authors' idea about the necessity of inclusion of all personnel in the implementation of the talent management concept.
BEHAVIORAL APPROACH TO THE DEVELOPMENT OF VALUE-CONSCIOUS BEHAVIOR IN THE COMPANY
Authors: SAZONOVA M.G.
Published: November 2024

The article reflects the main historical stages of management science. There are formulated hypotheses about the evolutionary and the cumulative nature of the management approaches in relation to different categories of personnel within an organization: the workers - on instruction, for employees and middle managers - at targets, for the top teams - on values. The author generalized approaches to determining the management by values. There are distinguished category management by values (in the moral aspect) and value-based ma- nagement (in value terms). There are introduced criteria of the category of value. There is defended of value-conscious behavior as correct form and incorrect form of behavior. We studied the principles of behavioral science applied to the development of value-behavior in an organization. The methodical approach of the author to organize and develop the analysis of management practices were submitted. The author developed a model of the guidance for development of organization values. An example confirming the availability of the method of developing planning action for widely applicable practice and allows you to create a unique guidance for organizations any kind of property. At the moment, there are no methodological studies, systematizing knowledge in the field of value-behavior that gives novelty and practical significance of this work.
INSTITUTIONAL BARRIERS AND FILTERS IN THE SYSTEM OF COMPETENCES FORMATION AND IMPLEMENTATION (REGIONAL GOVERNANCE LEVEL)
Authors: KOKOVIKHIN A.YU.
Published: November 2024

The paper investigates theoretical basis of competency-based management: institutional theory (institutional barriers and institutional filters conception) and resource theory (core competences conception). The model of competences formation and implementation was given. The methodology of the study included the accumulation of data and information using multiple methods: analysis of scientific publications, the implementation in 2017 of semi-structured interviews of managers and specialists of personnel management services of organizations, heads of educational institutions, specialists of regional executive authorities and local governments, and analysis of techniques used to control professional competence. In the field of competency-based management methodology the author described the control mechanism in which institutional barriers and filters are considered as control factors. The article provides suggestions for compliance competency-based tools at the level of the Federation and the identified control factors. In particular, there was defined the mechanisms of National Qualifications Frameworks: certification of professional qualifications and professional public expertise of educational programs needs to be used in Regional Human Resource Policies for Industrial Growth. Results of the research are useful for elaborating personnel recruiting systems, systems of competence and qualification, competency-based management and regional human resource policies. Future researches can be conducted in fields of the mechanisms of competency-based management design and developing of competency forecasting methods.
IMPROVING THE GOVERNMENT SUPPORT FOR AGRICULTURAL PRODUCTION IN CONDITIONS OF INTEGRATION OF THE EAEU COUNTRIES
Authors: SIGAREV M.I. , NARYNBAYEVA A.S.
Published: November 2024

The article proves the relevance, problems, theoretical and methodological approaches to the formation of measures of government financial support of manufacturers in production of competitive agricultural products and foodstuffs in the EAEU countries. It is emphasized that one of the priorities of the integration of the EAEU countries is the agricultural sector. The aim of the study is to analyze the government support and its influence on the development of agricultural production in the conditions of integration of national economies. In order to determine the role and place of agriculture in the economies of the EAEU countries, the comparative analysis of the volume of the government support is given, the indexes of gross value added of agriculture in GDP, loans and their payback in the EAEU countries are analyzed. A unified management mechanism (pricing, loans, and subsidies) is suggested. The Eurasian integration will allow reducing the costs for transportation, storage, sale of agricultural products and foodstuffs, to create new market institutions (insurance, banking, stock exchange, etc.). The introduction of the unified state management mechanism in the EAEU countries will put the agricultural producers in equal economic conditions, increase the production efficiency, and solve the problem of providing the population with foodstuffs and other issues of economic development.
GREEN" ECONOMY: THE ESSENCE, PRINCIPLES AND PROSPECTS
Authors: IVANOVA N.I. , LEVCHENKO L.V.
Published: November 2024

The essence of "green" economy is revealed. It is proposed to determine it as a trend in economic science, involving simultaneous preservation and development of both the biosphere and civilization, and as a way of doing business that aims to increase the well-being of people without risks to the biosphere. The postulates of the theory of "green" economy are examined. The directions of "green" economy are considered: 1) introduction of renewable energy sources; 2) improvement of the waste management system; 3) improvement of the water resources management system; 4) development of "clean" transport; 5) organic farming in agriculture; 6) energy efficiency in housing and communal services; 7) conservation and effective management of ecosystems. The characteristic features and principles of the "green" economy, its multiplicative and anti-crisis potential are emphasized as identified today. The understanding of the essence of "green" technologies is proposed. This undoubtedly changes the approach, products, and consumer behavior itself. The objectives of "green" technologies are described. The tools of making an economy "green" - subsidies, preferential tax rates, grants, adequate control over "green" enterprises - are considered. Attention is paid to the "green" experience of developed countries and the countries of the BRICS. Recommendations on making Russian economy "green" are suggested: 1) to work on the quality of public management of the environment; 2) to adjust the taxation system shifting the focus to taxes on pollution; 3) to encourage the production of green products and the use of sustainable production methods consistent with the principles of sustainable development; 4) to disclose information on the impact of economic entities on the environment and corporate environmental monitoring data.