bluuebunny/crossref_metadata_2025_split huggingface dataset:
Цифровое преображение муниципального управления на примере города Краснодара: проблемы и перспективы
Authors: Дегтярев Б.Н. , Ширманов Л.В. , Мирончук В. 
Published: December 2024

В статье анализируется настоящее развитие муниципального управления Российской Федерации под влиянием глобальной цифровизации. Проанализированы статистические данные по современному уровню влияния цифровых технологий на управленческую деятельность муниципалитетов на примере города Краснодара. Проведен анализ тенденций развития цифровых технологий и их влияния на управление муниципалитетами Российской Федерации. Определен ряд негативных аспектов, негативно влияющих на все процессы управленческой деятельности муниципальных образований в рамках анализируемого государства. С целью совершенствования процесса цифровизации муниципального управления выделен ряд практических рекомендаций.
This article analyzes the current development of municipal governance in the Russian Federation under the influence of global digitalization. Statistical data on the current level of influence of digital technologies on the management activities of municipalities are analyzed using the example of the city of Krasnodar. Potential further trends in the influence of digital technology development on the management of municipalities in the Russian Federation are identified and analyzed. A number of negative aspects that negatively affect all processes of management activities of municipalities within the analyzed state are identified. In order to improve the process of digitalization of municipal governance in the Russian Federation, a number of practical recommendations are identified.
Современное состояние кибербезопасности в Российской Федерации
Authors: Чапаев Н.М. 
Published: December 2024

В статье рассматривается современное состояние кибербезопасности в России, ее нормативно-правовая база, направленная на защиту информационных ресурсов и киберпространства, для обеспечения суверенитета, обороноспособности и безопасности государства, эффективного развития экономики и социальной сферы. Отмечается, что сложность стоящих перед Россией проблем требует выработки сбалансированной стратегии, исходящей из взаимосвязанности проблем национальной и международной безопасности, социально-экономического развития страны и информационной безопасности государства. Рассмотрены проблемы и уязвимости в системе кибербезопасности, отмечается, что количество и качество кибератак продолжает расти, сопровождаясь увеличением ущерба как для экономики. Разработка и реализация стратегии кибербезопасности должна происходить на уровне государства и организаций. Это включает определение приоритетных направлений развития кибербезопасности, создание механизмов управления рисками, разработку стандартов и нормативов в области кибербезопасности.
The article examines the current state of cybersecurity in Russia, its regulatory and legal framework aimed at protecting information resources and cyberspace, ensuring the sovereignty, defense capability and security of the state, effective economic and social development. It is noted that the complexity of the problems facing Russia requires the development of a balanced strategy based on the interconnectedness of the problems of national and international security, socio-economic development of the country and information security of the state. The article examines the problems and vulnerabilities in the cybersecurity system, which shows that the number and quality of cyber attacks continues to grow annually, accompanied by an increase in damage to both the domestic economy and the economies of other countries. The development and implementation of a cybersecurity strategy should take place at the level of the state and organizations. This includes identifying priority areas for the development of cybersecurity, creating risk management mechanisms, and developing standards and regulations in the field of cybersecurity.
Повышение эффективности действующего бизнеса в условиях санкционного давления (на примере строительной отрасли)
Authors: Прокаев С.А. , Власов М.В. 
Published: December 2024

В последние годы, российский бизнес сталкивается с многочисленным давлением, в первую очередь, это связано с санкциями, которые вводят зарубежные страны. Так или иначе, ограничения коснулись всех сфер бизнеса, особенно строительную отрасль. Статья посвящена выбору концепций эффективности бизнеса, в условиях санкционного давления. На основе анализа публикаций, посвященных проблеме эффективности действующего бизнеса, систематизированы основные аналитические метрики. Для повышения эффективности действующего бизнеса в условиях санкционного давления, дана оценка каждой концепции, обоснована необходимость применения каждой из них, выбрана наиболее подходящая концепция для строительной отрасли. Актуальность темы заключается в том, что в условиях давления различных факторов на бизнес, каждая организация должна использовать лучшую стратегию эффективности, подходящую для конкретной отрасли. Исходя из того, что бизнес обладает разными характеристиками, соответственно, и стратегии эффективности будут различаться. Иными словами, то, что эффективно для одного вида бизнеса, для другого вовсе может не подходить, это следует учитывать при выборе стратегии эффективности. Разработанные рекомендации могут быть использованы для анализа данных по эффективности бизнеса в условиях кризиса и санкций.
In recent years, Russian business has faced numerous pressures, primarily due to sanctions imposed by foreign countries. Anyway, the restrictions affected all areas of business, especially the construction industry. The article is devoted to the choice of business efficiency concepts in the context of sanctions pressure. Based on the analysis of publications devoted to the problem of the effectiveness of an operating business, the main analytical metrics are systematized. In order to increase the efficiency of the operating business under the conditions of sanctions pressure, an assessment of each concept is given, the need for each of them is justified, and the most appropriate concept for the construction industry is selected. The relevance of the topic lies in the fact that in the face of pressure from various factors on business, each organization must use the best efficiency strategy suitable for a specific industry. Based on the fact that a business has different characteristics, accordingly, efficiency strategies will differ. In other words, what is effective for one type of business may not be suitable for another; this should be taken into account when choosing an efficiency strategy. The developed recommendations can be used to analyze data on business performance in crisis conditions and sanctions.
ANALISIS EFISIENSI ANGGARAN PASCA PENGGABUNGAN SATUAN KERJA PEMERINTAH: INVESTIGASI PADA UPT BALAI PELESTARIAN KEBUDAYAAN WILAYAH X
Authors: Wulandari Umi , Paramitalaksmi Ratri 
Published: December 2024

Tujuan dari penelitian ini adalah untuk mengukur efektisiensi penggunaan dana pada salah satu instansi pemerintah yang melaksanakan pengelolaan keuangan pasca penggabungan, yaitu UPT Balai Pelestarian Kebudayaan Wilayah X. Objek Penelitian adalah data sekunder yang tersedia berupa data internal yang diperoleh secara langsung dengan dokumentasi dari UPT Balai Pelestarian Kebudayaan Wilayah X. Data yang diperoleh dari pengumpulan tersebut kemudian diolah dengan menghitung capaian kinerja, efisiensi, dan nilai efisiensi dengan menggunakan rumus dalam Peraturan Menteri Keuangan Nomor 22/PMK.02/2021. Berdasarkan hasil penelitian menunjukkan bahwa pelaksanaan anggaran UPT Balai Pelestarian Kebudayaan Wilayah X selama tahun 2023 dilakukan secara sangat efisien dibandingkan dengan UPT yang sebelum dilakukan penggabungan satuan kerja. Pelaksanaan anggaran tahun 2022 pada masing-masing UPT sebelum dilakukan penggabungan pada UPT Balai Pelestarian Cagar Budaya Daerah Istimewa Yogyakarta dan UPT Balai Pelestarian Cagar Budaya Jawa Tengah dalam kategori cukup efisien, sedangkan pada UPT Balai Pelestarian Nilai Budaya Daerah Isitimewa Yogyakarta dalam kategori efisien. Pelaksanaan anggaran tahun 2023 masa awal penggabungan menjadi Balai Pelestarian Kebudayaan Wilayah X dalam kategori sangat efisien. Faktor-faktor yang mempengaruhi nilai efisiensi pengelolaan anggaran tersebut adalah realisasi capaian keluaran kegiatan dan realisasi anggaran. Realisasi capaian keluaran yang tinggi dan realisasi anggaran yang rendah akan menunjukkan pengelolaan anggaran yang efisien. Hasil penelitian menunjukkan bahwa UPT Balai Pelestarian Kebudayaan Wilayah X perlu meningkatkan efisiensi pada tahun-tahun mendatang dengan jumlah kegiatan jumlah kegiatan yang dilakukan dibandingkan dengan jumlah kegiatan yang direncanakan, serta memanfaatkan anggaran secara efisien.
PENGARUH KUALITAS PELAYANAN DAN HARGA TERHADAP LOYALITAS PELANGGAN PADACV SEAGULL RENT CAR MEDAN
Authors: Tiurma Damanik Fransisca , Purba Parlindungan , Ambarita Dastin Bastian 
Published: December 2024

Penelitian ini dilakukan untuk mengetahui Pengaruh Kualitas Pelayanan dan Harga terhadap Loyalitas Pelanggan Pada CV Seagull Rent Car Medan secara parsial dan simultan. Metode penelitian yang digunakan adalah metode kuantitatif. Populasi dalam penelitian ini adalah pelanggan yang datang menggunakan jasa rental Pada CV Seagull Rent Car Medan dan sampel penelitian ini sebanyak 61 responden. Hasil penelitian setelah dianalisa menunjukkan bahwa secara uji parsial variabel kualitas pelayanan dan harga memberikan pengaruh siginifikan atau positif terhadap loyalitas pelanggan pada CV Seagull Rent Car. Hal ini dibuktikan bahwa H1 memiliki nilai t hitung 4,430 > 1,671 t tabel dan nilai signifikansi 0,000 < 0,05 maka H1 diterima dan H0 ditolak. Sedangkan H2 dibuktikan dengan nilai t hitung 6,057 > 1,671 t tabel dan nilai signifikansi 0,000 < 0,05 maka H2 diterima dan HO ditolak. Hasil penelitian setelah dianalisa menunjukkan bahwa secara simultan variabel Kualitas Pelayanan dan Harga memberikan pengaruh signifikan atau positif terhadap Loyalitas Pelanggan pada CV Seagull Rent Car Medan. Hal ini dibuktikan bahwa dengan nilai f hitung 50,672 > 2,40 dan nilai signifikansi 0,000 < 0,05 maka H1, H2 diterima dan H0 ditolak. Variasi variabel Loyalitas Pelanggan ditentukan oleh kedua variabel Independen, yaitu Kualitas Pelayanan dan Harga sebesar 63,6%, sedangkan sisanya sebesar 36,4% dipengaruhi oleh variabel lain yang tidak digunakan dalam penelitian ini.
Cost accounting practices and financial performance of listed food and beverages companies in Nigeria
Authors: JONAH Ngbomowa Moses  , OKIAKPE, Ebikefe Kenneth  , ATTENG Martins Japhet  
Published: December 2024

This study was carryout to evaluate the connection between cost accounting practices and financial performance of listed food and beverages companies in Nigeria.This study utilized a descriptive survey research design as its methodology, with the Resource-Based View (RBV) theory serving as its foundation. Triangulation was used to gather data for the research from many sources, including primary and secondary sources. Only 127 of 135 surveys addressed to workers at selected Nigerian food and drink enterprises had replies; only 120 valid returns were retained for main data analysis, alongside with the corporations' annual financial statistics for the years 2016–2023. We used the regression approach, computed the Pearson product-moment correlation coefficient, and conducted descriptive statistics using SPSS version 22.0. There was a weakly positive correlation between cost accounting practices and financial performance for listed food and beverage companies in Nigeria, according to the empirical study. Furthermore, net profit margin was found to be positively correlated with activity based costing and target costing, but negatively correlated with standard costing. The study concludes that there is a significant relationship between cost accounting practices and financial performance of listed food and beverages companies in Nigeria. The study recommends that there should be proper Routine training of staffs on modern cost accounting practices to enhance effective cost control and cost reduction resulting to improve financial performance. Proper cost accounting practices policy should be embarked upon by policy makers as it will greatly impact on financial performance of the company amongst others..
Keywords: Standard Costing, Activity-Based Costing, Cost Accounting Practices, Target Costing, Net Profit Margin, Financial Performance.
Surgical Approach to Moderate to Severe Ischemic Mitral Regurgitation Following the First Myocardial Infarction
Authors: Timur Barış , Babur Güler Gamze , Aktemur Tuğba , Duman Zihni Mert , Aksu Timuçin , Apaydın Zinar , İyigün Taner 
Published: December 2024

Objectives: Ischemic mitral valve regurgitation (IMR) is a subgroup of secondary mitral valve insufficiency that develops due to ischemic heart disease. The aim of the study is to evaluate the patients who were operated after acute myocardial infarction (AMI) for the type of interventions to be performed for the mitral valve in terms of mortality and morbidity.
Methods: Patients who were admitted to the hospital with the diagnosis of acute myocardial infarction and operated emergently or urgently between January 2017 and December 2020 were evaluated. Echocardiographic quantitative and qualitative data were measured. Accordingly, patients were evaluated as mild, moderate or severe mitral insufficiency. Patients who were found to have significant IMR (≥ moderate mitral regurgitation) in the early period and who could achieve complete revascularization were included in the study. Patients were divided into two groups whether the mitral valve was intervened or not.
Results: The demographical data of the patients that were included in the study is as follows, 73.4% were male and 33% were female. The average age of the patients was 63.2±8.9. Patients were compared in terms of significant postoperative residual mitral regurgitation. 62.2% (n=23) of the patients undergone isolated CABG had mild mitral regurgitation. 5 patients with mitral valve annuloplasty (17.9%) had significant residual regurgitation (p<0.001).
Conclusion: Mitral valve intervention should not be considered in non-severe mitral valve insufficiencies (without papillary rupture or chorda rupture) after AMI. The higher incidence of insufficiency after the use of isolated mitral annular ring due to left ventricular remodeling makes mitral annular ring less of a treatment option in the acute process.
O TRABALHO INFORMAL E OS IMPACTOS DA NÃO CONTRIBUIÇÃO PARA A PREVIDÊNCIA SOCIAL
Authors: Ideta Melody Mieko Lopes , Teixeira Winston de Araújo 
Published: December 2024

Este artigo relata um estudo que investigou a relação entre o trabalho informal e a previdência social. Para realizar o estudo foi utilizado o método hipotético-dedutivo com a abordagem de pesquisa quantitativa, exploratória e teórica. A discussão se centraliza em identificar os impactos do aumento da taxa de informalidade no financiamento da previdência social e das contas públicas. Para isso, a pesquisa foi dividida em três partes: na primeira foi analisado o conceito do trabalhador informal e as causas de aumento dessa modalidade; na segunda parte foi abordado em qual classificação de segurados eles se encaixam e quais as formas de contribuição, abarcando a desvantagem da "pejotização" para o custeio, e por fim, na terceira parte foi apresentado as consequências da não contribuição dos trabalhadores informais para as contas públicas e para o acesso aos benefícios previdenciários. Os resultados obtidos indicam que, enquanto a taxa de informalidade aumenta, a arrecadação previdenciária diminui, impactando negativamente as contas públicas, sendo, portanto, necessário mais reformas previdenciárias, estas que reduzirão os benefícios previdenciários conquistados a fim de que o sistema sobreviva.
Edukasi Sistem Budidaya Sayuran dengan Teknik Minaponik Terhadap Kelompok Wanita Tani (KWT) di Aceh Barat
Authors: Lisa Oviana , Fuqara Fantashir Awwal , Jasmi Jasmi , Aminah Siti , Tanjung Yulia Windi 
Published: December 2024

Kabupaten Aceh Barat memiliki lahan budidaya yang optimal untuk pertumbuhan berbagai tanaman sayur. Pengembangan sistem budidaya sayuran dengan teknik minaponik dapat menjadi salah satu solusi untuk meningkatkan diversifikasi pertanian sekaligus meningkatkan pendapatan petani. Edukasi dan penerapan teknik minaponik di Aceh Barat melalui Kelompok Wanita Tani (KWT) bertujuan untuk memperkenalkan teknologi pertanian berkelanjutan yang mampu meningkatkan produksi sayuran dengan memanfaatkan sumber daya lokal. Kegiatan ini dilaksanakan di Desa Peunia, Kecamatan Kaway XVI dengan melibatkan anggota Kelompok Wanita Tani Sejahtera sebagai mitra pengabdian. Metode kegiatan dilakukan dengan memberikan sosialisasi terkait budidaya sayuran dengan teknik minaponik dan mempraktekkan secara langsung kombinasi sistem budidaya antar hidroponik dan aquakultur tersebut kepada masyarakat. Dilakukannya evaluasi kegiatan untuk mengetahui peningkatan pengetahuan dan keterampilan mitra setelah tahapan kegiatan berlangsung. Kegiatan pengabdian yang dilakukan untuk Kelompok Wanita Tani (KWT) Sejahtera di Desa Peunia, Aceh Barat, berhasil meningkatkan pengetahuan dan keterampilan anggota dalam budidaya sayuran menggunakan teknik minaponik. Evaluasi menunjukkan bahwa meskipun ada peningkatan yang signifikan dalam pemahaman dan aplikasi teknologi ini, keberlanjutan program dan kolaborasi dengan pihak terkait seperti Balai Penyuluh Pertanian (BPP) sangat penting untuk memastikan penerapan yang konsisten dan optimal.
Factors Affecting Business Performance after the Transfer of Leadership Generation in Small and Medium Enterprises
Authors: Duc Nguyen Anh , Thanh Le Trung , Tra Dang Hoang , Hieu Le Trung , Khue Nguyen Thi Minh 
Published: December 2024

The aim of this study explores the factors affecting business performance after leadership generation transfer in small and medium-sized enterprises, set in the context of small and medium enterprises in the North of Vietnam. The study focuses on three main driven factors affecting business performance after the transfer of leadership generation in small and medium enterprises: CEO transition plan and process; How to select a successor; The characteristics of the successor. The research sample was taken from the context of small and medium enterprises in the North of Vietnam. For questionnaire administration, interviewees are selected at random from the population. Face-to-face, drop-off, and phone-calling approaches were used to disseminate the questionnaire. We received 938 completed returns out, the data was then cleaned and analyzed with SPSS software using Structural Equation Modelling (SEM). Research shows that succession of three impact factors is closely related to the success of the transition and business performance after the transfer of leadership generation. Through data analysis, research shows that businesses need to choose their successors through fair competition to find the best candidate to be appointed as a leader, ensuring the success of the transition process. The findings of the research provide policymakers with valuable insights on the effects of factors affecting business performance after the transfer of leadership generation in small and medium enterprises. The study's recommendations can inform policies that promote sustainable economic development after the transfer of leadership generation. In Vietnam, there are not many studies showing the importance of leadership transfer and analyzing the factors affecting leadership transfer, so through the impact factors of this study, leaders can easily find suitable solutions to select the next generation of leaders with high quality.
Business Strategy Innovation and Investment Risk Prevention and Control under Sustainable Development
Authors: Lu Renzhi 
Published: December 2024

This research investigates the relationship between innovation strategies and investment risk, with a particular focus on the moderating effect of Environmental, Social, and Governance (ESG) practices. Utilizing data from Chinese listed companies, we employ multiple regression models to assess the impact of R&D investments on systematic risk (Beta) and explore how ESG scores influence this relationship. Our findings indicate that increased R&D investment is associated with higher investment risk, highlighting the inherent uncertainties and potential volatility of innovation activities. However, strong ESG practices mitigate these risks, suggesting that companies with robust ESG frameworks can reduce the additional risk introduced by high levels of innovation. The study also reveals significant interrelationships among key financial metrics, underscoring the complexity of managing innovation and investment risk. These insights provide valuable implications for companies, investors, and policymakers, emphasizing the need for balanced growth strategies that incorporate effective risk management and sustainable practices. This research contributes to the literature by offering empirical evidence on the interplay between innovation, ESG, and investment risk, ultimately advocating for more resilient and sustainable business practices.
ANÁLISE FARMACOECONÔMICA DA TERAPIA ANTIMICROBIANA: INTERVENÇÕES FARMACÊUTICAS PARA OTIMIZAÇÃO DE CUSTOS EM UM HOSPITAL UNIVERSITÁRIO EM SERGIPE
Authors: Pinho Matheus Araújo de , Lisboa Júlia Santana , Cardoso Damaris Santana , Melo Clarice Valentim de , Souza Gilvânia Nascimento , Barros Izadora Menezes da Cunha 
Published: December 2024

Introdução: O advento dos antimicrobianos marcou um avanço significativo na redução da mortalidade associada a doenças infecciosas. No entanto, o uso indiscriminado desses medicamentos tem contribuído para o surgimento de bactérias super-resistentes, o que coloca em risco a efetividade das terapias e representa uma ameaça à saúde pública. A resistência microbiana está associada a um aumento de morbidade, mortalidade e despesas para os sistemas de saúde. Objetivo: Analisar o impacto econômico das intervenções farmacêuticas na terapia com antimicrobianos em um hospital de ensino em Sergipe. Metodologia: Trata-se de um estudo transversal de abordagem quantitativa e descritiva realizado em um hospital público de Sergipe. Foram analisadas intervenções farmacêuticas referentes à aprazamento, duração de tratamento, ajuste de dose e posologia na terapia antimicrobiana ocorridas entre janeiro e novembro de 2021. Resultados: Durante o período estudado, foram registradas 508 intervenções, das quais 43 estavam diretamente relacionadas à terapia antimicrobiana. A principal razão para as intervenções foi a necessidade de ajuste de dose devido à alteração na função renal dos pacientes, representando 81,4% dos casos. Outras justificativas incluíram a substituição da dose de ataque por dose de manutenção (9,3%) e a suspensão desnecessária de medicamentos (4,7%). As intervenções realizadas resultaram em uma economia de R$ 11.163,04, diminuindo o custo total dos tratamentos de R$ 27.226,62 para R$ 16.063,58. Conclusão: Estudo ressalta a importância da atuação do farmacêutico clínico tanto na segurança do paciente quanto na eficiência financeira da gestão hospitalar, evidenciando a necessidade de sua presença contínua e ativa.