bluuebunny/crossref_metadata_2025_split huggingface dataset:
Развитие концепции бизнес-модели и её использование в проектном менеджментеи технологическом предпринимательстве
Authors: Сбоева И.А. 
Published: February 2025

В статье изложены результаты анализа теоретико-методических подходов к дефиниции «бизнес-модель». Выделены этапы развития бизнес-моделирования и проанализирована эволюция развития концепции бизнес-модели. Выявлены отличительные признаки технологического предпринимательства и обоснована необходимость формирования специальных подходов к проектированию инновационно ориентированных бизнес-моделей. Обобщены современные тенденции развития бизнес-моделей как аналитического инструмента проектного менеджмента и технологического предпринимательства.
Introduction. Business process modeling is an important conception for modern entrepreneurship and project management. A business model formalizes and reflects the strategy of company development, its current processes, organisational set-up, resources, and other important factors influencing the enterprise performance. Major problems are: insufficient theoretically-methodological elaboration of business model conception, posing difficulties for its practical application; ineffective use of traditional business models for promotion and implementation of innovative projects. The research is aimed at generalizing the theoretically-methodological approaches to the conception of business model as well as revealing the innovative approaches to business models designing based on the objects of project management and distinguishing features of technology entrepreneurship. The following objectives are implemented in the article: analysis of evolutionary development of business process modeling and assessment of major approaches to the conception of business model; revealing the distinguishing features of technology entrepreneurship and justification for elaboration of innovation-oriented business models; summary of current trends of business models development as an analytical tool of project management and technology entrepreneurship. Results. The conception of business model continues to develop dynamically and is actively applied in project management and technology entrepreneurship. The logic of modern business models reflects the process of formation of value proposition and added value. The development of new technologies contributes to development of project management and technology entrepreneurship, thereby forming the innovative business models focused on opening of new markets and new business opportunities. Radical updating of business models is a logical process associated with adaptation of the company to the changing business environment and its innovation development. It is reasonable to elaborate the innovative business model with an account of external structural conditions, key resources, and core competences of the company, produced object of value, phase of branch development in accordance with the principle of open innovations and blue ocean strategy and taking into account the need for development of new business through scaling together with the competitors.
РАЗВИТИЕ IT-ОТРАСЛИ: ПРОБЛЕМЫ И ПЕРСПЕКТИВЫ ДРАЙВЕРА РОСТА ПРОВИНЦИАЛЬНОГО РЕГИОНА
Authors: Белокур О.С. , Цветкова Г.С. 
Published: February 2025

Проведён анализ потенциала IT-отрасли провинциального региона. С учётом положений классических теорий экономического роста и современных теорий развития территорий рассмотрен вклад отрасли в экономику региона, инновационные и экспортные характеристики отрасли. Представлен профиль ведущих IT-компаний региона по критериям основных услуг и времени работы на рынке. На основе SWOT-анализа определены сильные и слабые стороны IT-отрасли региона, сделан вывод о недостаточном использовании потенциала отрасли как драйвера социально-экономического и инновационного развития региона.
The search of growth drivers in the provincial regions with no strategic raw material resources determined the choice of the topic and object of the research. The goal of the research was to study the economic potential of IT sector. The research was conducted based on the example of IT sector in Mari El which is the region of agro-industrial profile. The positions of classic concepts of economic growth of regions and modern theories for regional development were the theoretical basis of the research. Results.Contribution of the sector in the region`s economy, innovative and export characteristics of the branch were considered. IT sector is not the leading one, it does not form the basis of region`s economy. The share of this kind of economic activity was a little over 2.3 % by the end of 2019. However, the share of organizations of IT sector was steadily growing in the analyzed period (2017–2020). The sector of information and communication is one of few sectors in Mari El Republic where a stable positive balanced financial result is observed. The services of IT sector (elaboration of software and databases) take the largest share in the export of services in the region which confirms the hypothesis for a substantial potential of IT sector as a factor of competitiveness of a provincial region. The profile of leading IT companies in the region upon criterion of core services and number of years in the market is offered. Many regional enterprises are contractors in order elaborations of larger Russian and foreign companies. The increase in the number of firms and individual entrepreneurs offering the services in IT for the past 10-15 years confirms the entrepreneurial potential and digital skills of the subjects in the provincial region. The research results are presented as SWOT-analysis of IT sector. The limits for the development of the sector (low level of development of information and communication technologies, weak investment opportunities of region`s enterprises, the skill drain in larger cities) are defined. The authors concluded that the potential of IT sector as a driver for social-economic and innovative development of Mari El Republic was underused despite the fact that IT sector was well developed in the region.
НОВЫЙ ПОРЯДОК ОТРАЖЕНИЯ ДОЛГОСРОЧНЫХ АКТИВОВ К ПРОДАЖЕ
Authors: Лисовская И.А. , Трапезникова Н.Г. 
Published: February 2025

В статье рассмотрены методические вопросы бухгалтерского учёта долгосрочных активов к продаже. Новая редакция ПБУ 16/02 содержит отдельные положения, которые требуют пояснений и конкретизации. К числу таких положений относятся признание и оценка рассматриваемых активов.
When preparing the accounting (financial) statements for 2020, domestic accountants will have to master the procedure for accounting of a new type of asset “held for sale assets” due to changes introduced in PBU (Russian Accounting Standards) 16/02 “Information on Discontinued Operations”. An analysis of the provisions of PBU 16/02 regarding the held for saleassets has shown that the standard contains a limited number of regulations on this issue, while the presented requirements of the standard are stated in a rather concise manner. The goal of this research was to analyze the problems of practical application of a new for domestic accounting category - held for sale assets. Results. The study is focused on the complex and ambiguous aspects of accounting for the considered category of assets, the accounting of which is not described in the standard, or is not obvious from the requirements of the standard. This paper emphasizes the problems of classification and evaluation of an asset for sale after recognition, including a situation when the completion of a sale transaction exceeds a twelve-month period. The authors give the examples of assets that can be classified as held for sale, subject to the classification conditions, and describe the consequences of such classification from the perspective of a possible impact on the assessment of the financial state of an organization. In the paper the authors reveal the basic methodological approaches of IFRS 5 on similar issues and justify the possibility of their application in Russian accounting practice and identify the possible approaches to the presentation of held for sale assets in the financial statements. Conclusion. An analysis of the provisions of PBU 16/02 on the covered issues shows the following: 1. classification of a non-current asset as held for sale will significantly affect its accounting valuation, and its separate presentation in the financial statements will help to increase its reliability; 2. practical implementation of the requirements of PBU 16/02 for the recognition, assessment and accounting held for sale assets will cause many problems and will require the use of a professional judgment on a wide range of issues; 3. development of an accounting policy for reflection of transactions with assets held for sale assets, the accounting of which is not regulated by PBU 16/02, will require an active study of international accounting practices and an application of IFRS 5 methodological approaches.
повторное использование древесины в контексте концепции устойчивого развития
Authors: Мочаева Т.В. , Федюков В.И. , Чернова М.С. 
Published: February 2025

В статье представлены результаты исследования возможности вовлечения в хозяйственный оборот вторичных материальных ресурсов в виде старой древесины как одной из практических мер по реализации концепции устойчивого развития. Определено, что повторное использование древесины позволяет встроить принципы устойчивого развития во все звенья производственно-сбытовой цепочки. Развитие методов диагностики свойств старой древесины создаёт возможности для диверсификации направлений её использования и повышения эффективности предпринимательской деятельности.
Introduction. In order to ensure forests preservation, creation of additional opportunities for the development of entrepreneurship in the field of woodworking, it is important to study the market opportunities and technological potential for using the unconventional for Russia wood-based products, particularly old wood used in the buildings that are slated for destruction on technical condition. The research is aimed at studying the possibilities of involving the secondary material resources (old wood) into the economic turnover. It shall be one of the practical measures in implementing the concept of sustainable development. In accordance with the goal of the research, the following tasks were determined and solved: to study the stages of forming and implementing of the concept of sustainable development; to determine the model of implementing the principles of sustainable development (from declaration to practical measures); to study the potential of old wood in Russia in order to involve it into the economic turnover; to offer the opportunities for the secondary use of wood in the context of the concept of sustainable development. Results.The increase in production and consumption of wood inavitably results in increasing the volume of secondary material resources – wood wastes and old wood. The analysis of using the secondary wood resources shows that regional authorities of rich-in-forest regions tend to pay attention to the problem of wood wastes. However, the problem of using the old wood remains open. In Russia, the market of reclaimed wood is not well developed. For increasing the capabilities of using the old wood and, consequently, generating the demand on it, it is very important to study physical and mechanical properties of wood and develop instant methods of wood diagnosis. It is particularly important for revealing the sounding timber. The use of old wood as a source of sounding timber has a high potential for the development of small business in the industry of musical instruments.
ТЕХНОЛОГИЧЕСКАЯ НЕОПРЕДЕЛЁННОСТЬ КАК ИНСТИТУЦИОНАЛЬНЫЙ ВЫЗОВ ДЛЯ ИННОВАЦИОННЫХ СТРАТЕГИЙ РЕГИОНАЛЬНЫХ ЭКОНОМИЧЕСКИХ СИСТЕМ
Authors: Полторыхина С.В. 
Published: February 2025

Рассматривается проблема разработки и внедрения инновационных стратегий в рамках региональных экономических систем в условиях смены технологического уклада. Предлагается концептуально новый подход к определению стратегии развития региональных экономических систем в период технологической неопределённости. Выявлена роль экономических институтов, предопределяющих действия экономических субъектов в современных условиях, и задачи, возникающие перед региональной инновационной стратегией в ситуациях смены технологических укладов.
Introduction. The problem of elaboration and implementation of innovation strategies within the regional economic systems is one of the deepest problems in the context of technological transit and multistructurality. The goal of the research is to define the conceptual framework of strategizing of regional economic policy in the time of technological uncertainty. The research is aimed at revealing and grounding the basic trends for developing of the strategy of regional economic systems in the conditions of technological uncertainty as well as determining the nature, role and target of an institutional system assuring the innovation development in the period of transition to a new technological mode. Themethod of scientific abstraction, analysis and synthesis was used in the research. The method of system`s analysis and the history-evolutionistic method of institutional economy were also used. Conclusion.Taking into account the fact that the structure of technological mode is described as post facto, the problem of regional innovation strategies designing is determined with the high level of uncertainty of economic phenomenа, running in the medium term period and with the lability of the goal of the purposeful nature. To ensure the transformation processes, it is necessary to develop the suitable institutional system. Functioning of the system shall balance the economic interests of all the economic entities. At that, the role of economic institutions is in their restrictive function, implementation of which makes it possible to change the nature and the trend of transformation processes within the economic system. However, the question whether the institutional system becomes the source of blocking of positive changes and the inhibitor of innovations development is still of relevant importance. Technological uncertainty as an institutional challenge for innovation strategies of regional economic systems involves the formation of the systems of strategic planning that could ensure the compromise solution between the social stability and tasks of capacity building for having the major technologies of a new technological mode.
Retraction Note: A Case of A Middle-Aged Woman with Cor Triatriatum Dexter and Sick Sinus Syndrome: Comprehensive Cardiovascular Evaluation
Authors: Wang Jun , Wang Yongqin , Zhong Changqing 
Published: February 2025

Retraction to: Journal of Clinical and Nursing Research https://doi.org/10.26689/jcnr.v8i10.8260 published online October 28, 2024

The authors wish to retract this article. Concerns have been raised regarding potential conflict of interest and possibility of duplicate publication.

All authors agree with this retraction.
Peningkatan Kepercayaan Diri Siswa Kelas IV Melalui Model Pembelajaran Problem Based Learning (PBL) di SDN 7 Cakranegara
Authors: Rizki Cahaya , Zain Moh. Irawan , Muslehudin Muslehudin 
Published: February 2025

Pendidikan sangatlah penting karena tidak hanya berbicara tentang kognitif dan keterampilan peserta didik, melainkan berkaitan dengan sikap, karakter, dan rasa kepercayaan diri. Kepercayaan diri merupakan suatu periliaku yang sangat positif seseorang dalam mengembangkan potensi yang dimilikinya sehingga akan berdampak positif bagi diri sendiri maupun orang sekitarnya. Penelitian ini bertujuan untuk meningkatkan kepercayaan diri peserta didik kelas IV melalui penerapan model Problem Based learning (PBL) di SDN 7 Cakranegara. Metode Penelitian Tindakan Kelas digunakan dengan dua siklus dan melalui 4 tahapan yakni perencanaan, tindakan, observasi, dan refleksi. Teknik pengumpulan data diambil dengan angket dan observasi. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis kuantitatif. Hasil penelitian menunjukkan adanya peningkatan kepercayaan diri dari siklus 1 dan siklus 2. Pada siklus 1 persentase kepercayaan diri peserta didik yakni 69%. Sedangkan siklus 2 mencapai 89%. Berdasarkan hasil penelitian dan pembahasan dapat ditarik kesimpulan bahwa penerapan model Problem Based learning (PBL) dapat meningkatkan kepercayaan diri peserta didik.
Temas de Direito Contemporâneo - Volume 10
Authors: Moraes Alan Jeffeson Lima de , Silva Amanda dos Santos da , Cassia Sousa Barros Patrícia de 
Published: February 2025

Este livro compila as investigações realizadas pelos estudantes do Curso de Direito da Faculdade Anhanguera de São Luís/MA. Este é o início de uma longa jornada de estímulo à produção científica dos estudantes do curso, possibilitando a publicação dos Trabalhos de Conclusão de Curso em uma coletânea com temas variados no campo jurídico.
The Impact of Corporate Governance on Audit Pricing: Evidence from the Family and Non-family Owned Firms in Bangladesh
Authors: Hania Umma , Sen Kanon Kumar , Chowdhury Otoshi Sirajum Munira , Rahman Md. Abdur 
Published: February 2025

A significant sum of a company’s expenses is spent on getting the financial statements audited. Widely varying pricing has been seen in this market of Bangladesh. Corporate governance has been attributed to the ownership structure. These two circumstances have necessitated this study which attempts to find out the effects of corporate governance on determination of audit fees from the perspective of family and non-family business. Evidences have been drawn from a sample of 109 publicly listed companies in Bangladesh We explain the moderation effect of corporate governance on family and non-family firm using GMM model. It was found that in complex business structure, addition of board expertise significantly reduces the audit fees paid by the firms. Also, firms that require complex accounting procedures had a significant negative impact on audit fees when board expertise and audit committee independence were ensured. Corporate governance measures like an increase in female director ratio had a negative impact on audit fees in family-owned firms whereas the fee decreased in such non-family firms. Family owned firms increased the audit fee irrespective of employment of new auditor or continuation of current auditor, whereas the fee had a negative impact in non-family firms irrespective of the auditor’s tenure. Our findings have broad implications for audit markets in emerging nations, where the long-term viability of family businesses is critical to overall economic growth.
Influence of Demographic Factors on Women's Career Development in Nepalese Commercial Banks
Authors: Shrestha Indira 
Published: February 2025

In the business world, women's employment careers have been a significant problem. It has been determined that a variety of factors influence women's career outcomes in organizational contexts. Thus, the study's goal was to examine how demographic variables affected Nepalese women's career advancement in commercial banks. The study's population was female employees in commercial banks who held supervisory positions or above. Samples of 319 women were collected for the research. A purposeful sampling technique was employed to get the respondents' responses. To analyze the influence of demographic characteristics on career development, descriptive as well as analytical research designs were utilized. Among the statistical methods used were the one-way ANOVA, independent t-test, mean, and percentage frequency. The results showed that factors influencing women's careers include age, income, and service year in addition to marital status, and designation. However, education did not affect women’s careers. The study's conclusions offer insightful information on the potential influence of demographic variables on the careers of females. The study's conclusions will be valuable to the existing literatures related to how demographic elements affects carrers of women. Additionally, supports organizations in focusing on creating rules that suit their unique set of circumstances.
The Subtlety of Hegemonic Masculinity in Nepali Films through Digital Platforms: A Critique of the Film Saino
Authors: Sherma Amar Bahadur 
Published: February 2025

In the paper, I argue that Nepali films are still promoting the ideology of hegemonic masculinity and patriarchy implicitly through reels in the name of upholding cultural norms. Since the internet is becoming more accessible and cheaper than before, more Nepali people of all ages tend to see Nepali films conveniently on different digital platforms. For the past decade, Nepali films have been incorporating ethnic cultural contents into their productions to both promote it and serve their audiences a new flavor. However, the effect some cultural values can have on audiences cannot be overlooked. To delve into the impact of Nepali films on audiences, I undertook a case study of the Nepali film Saino and analyzed the film’s content, and other relevant sources, applying Connell’s theory of hegemonic masculinity and other feminist ideologies. The study demonstrated that Nepali films are more concentrated on their commercial gains rather than its social and psychological impact on audiences, especially young ones. Therefore, I urge censor boards, scriptwriters, directors, producers, and audiences to critically analyze the messaging of entertainment media and engage actively in a process of deepening understanding of invisible gender dynamics so that a fairer, more inclusive and healthier society can be fostered. Overall, this paper contributes to the people’s understanding of how hegemonic masculinity and cultural values are being simultaneously perpetuated in the absence of consistent censorship.
Hubungan Indeks Massa Tubuh Dengan Kejadian Dismenore Pada Remaja Putri Di Pondok Pesantren Nurul Islam Jember
Authors: Karomah Ilmiyatul , Maryanti Syiska Atik , Bachri Syaiful 
Published: February 2025

Background: BMI associated with the presence of fat can increase prostaglandins which cause dysmenorrhea. Dysmenorrhea is a problem that can arise due to high fat which can increase prostaglandins, causing pain. Dysmenorrhea can interfere with daily activities, especially decreased learning productivity which results in
decreased achievement. Dysmenorrhea is included in the risk group so reducing dysmenorrhea is considered important. Purpose: Analyzing the relationship between Body Mass Index and the incidence of dysmenorrhea in young women at the Nurul Islam Islamic Boarding School, Jember. Methods: This study used an observational method with a cross sectional approach. The population of all class X teenage girls is in the Nurul Islam Jember Islamic Boarding School. The sample size was 74 young women who were taken by simple random sampling, by distributing questionnaires and then measuring height and weight. Results: This study shows that most of the young women at the Jember Nurul Islam Islamic Boarding School have an abnormal BMI of 66.21% and 54.1% of them experience dysmenorrhea. Statistical test results show a relationship between BMI and the incidence of dysmenorrhea in young women at the Nurul Islam Jember Islamic Boarding School. Conclusion: In this study, if the BMI was underweight, overweight and obese, the dysmenorrhea score would be high, conversely if the BMI was normal, the dysmenorrhea score would decrease. It is hoped that for health services, it is hoped that it can improve the performance of UKS staff in preventive promotive efforts regarding the incidence of dysmenorrhea in young women such as providing information in the health unit which contains nutrition intake.