bluuebunny/crossref_metadata_2025_split huggingface dataset:
Current trends in the development of digital financial and payment market in Azerbaijan
Authors: Mamedov Z. F. , Mamedova C. 
Published: March 2024

Aim. To consider the key aspects of digital transformation of the financial sector in the context of large-scale changes taking place in the digital financial sphere.Objectives. To determine the sequence of actions of the Central Bank of Azerbaijan in the direction of cashless economy; to study the change in the architecture of the financial sector in connection with advanced financial technologies; to study the problems of FinTech providers of new financial technologies as a result of the introduction of the concept of open banking.Methods. The dialectical approach to analyzing the key phenomena and regularities contributing to the development of economic relations, as well as a systematic approach to revealing the main factors of development of digital transformation of the financial and payment sector served as the methodological basis of the research. Along with this, such methods of scientific analysis of socio-economic phenomena and processes as statistical, comparative, fundamental and functional analysis, expert assessments and modeling were used. The theoretical basis was formed by the final results of fundamental and applied research, reflected in periodicals, a number of monographs, materials of scientific conferences.Results. The Central Bank of the Republic of Azerbaijan with the purpose of expanding the process of application of innovative financial technologies on the basis of advanced technological solutions and thus supporting FinTech activities has started to implement measures on formation of appropriate legislative bases for introduction of open banking and technological infrastructure. The main reason for people’s decreasing attachment to traditional banking is the availability of digital banking services in a convenient and easy way, without wasting time and waiting in long queues.Conclusions. Azerbaijan has formed a positive trend in the development of digital banking, which can be considered one of the main challenges of modernity. Today, digital banking in Azerbaijan is replacing traditional banking services. The emergence of prominent FinTech providers of new financial technologies as a result of the introduction of the concept of open banking, which allows individual banks and customers to share financial information with third parties, is changing the status quo of the financial ecosystem. This new paradigm has the potential to transform the traditional financial services ecosystem into a dynamic and competitive environment where startups and small innovative companies, competing with larger providers, offer new products and services. A positive trend in the development of digital banking as one of the main challenges of modernity has emerged in Azerbaijan. Today digital banking in Azerbaijan displaces traditional banking services.
Typology of regional economic development strategies
Authors: Busheneva Y. I. 
Published: March 2024

Aim. To develop a typology of economic development strategies by groups of grounds and ways to improve strategic planning on the example of the regions of the North-West Federal District (NWFD).Objectives. To form groups of general grounds for the classification of regional strategies of economic development; to identify the types of strategies within each group of grounds; to carry out the typology of strategic plans of the NWFD regions; to develop recommendations for individual subjects of the NWFD on the improvement of strategic planning in the territory.Methods. The article uses the method of classification and comparative (comparative) method as a key technique.Results. The author presents a typology of economic development strategies of the NWFD regions on such groups of grounds as institutional, exogenous and endogenous. According to the institutional basis, the strategies of the regions are classified by a set of norms and rules for strategy formulators. Taking into account the exogenous basis, the typology is based on the correlation between the strategy and the external environment. On the endogenous basis the strategies are divided depending on their content.Conclusions. The above approach to the typology of regional strategies allows us to formulate recommendations for a number of subjects of the North-West Federal District on improving strategic planning in the territory (in particular, to develop sections on resource endowment in the strategy, to highlight the stages of strategies, to increase the number of key targets, etc.). The prospect of the study may be the development of additional bases for the classification of regional strategies, as well as the types of regional strategic plans.
The study of the factors of the creative industries functioning efficiency
Authors: Novikov S. V. , Makieva I. V. 
Published: March 2024

Aim. To investigate the dependence of the effectiveness of the functioning of creative industries on the presence of creative network nodes in regional localization.Objectives. Collection of statistical information on the number and results of the work of organizations belonging to the complex of creative industries; determination of the fullness of the creative industries network in the localization of the regions of the Russian Federation (RF); correlation analysis.Methods. The authors used the methods of statistical data processing, comparative and correlation analysis, general scientific methods of comparison, generalization and concretization.Results. The conducted research confirmed the fact of high connectedness of organizations functioning within one creative network. A high correlation between the performance indicators of the organizations forming the creative product and the presence in the regional location of organizations that perform the functions of promotion and distribution of the creative product has been revealed.Conclusions. The obtained results confirm the high relevance of using the methodology of network approach in the study and development of creative industries. Formation of managerial decisions to stimulate the development of creative economy in the localization of regions should include complex decisions regarding all participants of the creative network.
The impact of cash flow forecasting errors on the accuracy of business value estimation
Authors: Kunin V. A. 
Published: March 2024

Aim. To assess the impact of cash flow forecasting errors on the accuracy of business value estimation and to develop a methodology for applying the income approach to business valuation, aimed at reducing these errors and improving the accuracy of business valuation.Objectives. To systematize external and internal factors of cash flows of enterprises of the real sector of economy; to give a qualitative assessment of the impact of large-scale hard-to-predict negative events — the so-called black swans — on cash flows, business value and to determine the requirements to the qualities of a modern manager necessary for effective work in conditions of non-stationary impact of hard-to-predict large-scale external risks; to assess the impact of errors in cash flow forecasting of the post-forecast period on the result of business valuationMethods. On the basis of the system approach the author applied quantitative methods of time factor accounting in financial management, methods of situational, comparative, factor and regression analysis, as well as approaches and methods of financial risk management.Results. According to the results of the research the external and internal factors of cash flows of the enterprises of the real sector of economy were systematized, the most significant factors of deviation of expected and actual cash flows were singled out. A qualitative assessment of the influence of “black swans” on cash flows and business value is given, the requirements for the qualities of a modern manager necessary for effective work in conditions of non-stationary impact of hard-to-predict large-scale external risks are determined. In addition, analytical estimates of the impact of cash flow forecasting errors on the results of applying the methods of income approach to business value assessment are obtained. The methodology of business value estimation, oriented on the increase of estimation accuracy on the basis of taking into account the stages of business life cycle, is offered.Conclusions. The quantitative estimates obtained in the article and the developed recommendations serve as a theoretical and methodological basis for increasing the efficiency of the income approach to business value assessment in conditions of increased uncertainty and market volatility.
Financial control: Evolution of the concept and modern challenges
Authors: Rumyantseva A. Yu. , Nogin A. L. 
Published: March 2024

Aim.To determine the directions of further research on the development of financial control in Russia.Objectives.To reveal the content of financial control, its essence and features, including from the point of view of historical aspects of its formation; to determine the stages of development of financial control; to analyze modern problems and challenges facing the system of financial control.Methods.The authors have studied specialized literature devoted to the topic under consideration. The research is based on the dialectical system approach, logical analysis, comparison, grouping, application of general scientific methods.Results.The article reveals the content of financial control, its essence, including from the point of view of historical aspects of its formation. The key stages of financial control development are characterized, the analysis of modern problems and challenges arising in this system is carried out. On this basis, the directions of further development of financial control in Russia are determined.Conclusions.The development of the financial control system at the corporate level is essential to ensure the efficiency of companies' activities. The need for monitoring and control is an integral part of a closed system of business activity. The ability of the company to timely respond to risks and predict potential changes, as well as the ability to promptly make management decisions can be attributed to one of the key aspects of effective entrepreneurial activity in modern economic conditions characterized by increased competition, growing pressure from sanctions, economic volatility, etc.
Development Partner Involvement in Policy Lab Creation Analyzed Through Brazil’s “MindLab Project”
Authors: Tsumagari Maki Ito 
Published: March 2024

This study analyzed a pioneer and exemplary case of establishing a policy lab by a technical cooperation with a development partner, more traditionally called a donor, and illuminated a fundamental trigger point that could aid such partner’s decision making on the involvement. The referenced case was Brazil’s “MindLab project” that created GNova with the support of Denmark’s MindLab. The study found that the success of the project was led by (1) well aligned expectations of the stakeholders concerned that contributed to focusing on design-led experiments, and (2) agile process that allowed a full range of adjustments fitted within the original time frame. The study shed light that technical cooperation driven policy lab creation needs to check on the contextual maturity for democratic governance as a laying ground. Meaningful technical cooperation in the line of policy lab creation is thus premised not on the economic power of the development partner as an Overseas Development Assistance (ODA) provider but on if the partner is versed in democratic governance. The referenced case indicated that it would be best if the development partner possesses the demonstrable track record in democratic governance that they can showcase in guiding the support recipient. (196 words)

Received: 4 January 2024 / Accepted: 29 February 2024 / Published: xx March 2024
Heritage Values and Historical Significance of the Colonial Railway Built at the Algerian ?Sahara's Gateway
Authors: Manel Nasri , Akram Kebbour 
Published: March 2024

This research aims to chronologically explore the historical development of Algeria's railway system and conduct an in-depth analysis of the Biskra city railway station's heritage values. It seeks to provide context for the specific case under investigation and advocate for the preservation and enhancement of the station's significance. The research comprises two phases: identifying the railway system in Algeria through a diachronic analysis and conducting a historical-architectural inquiry focused on the Biskra railway station. A qualitative methodology is employed, involving the examination of archival documents, historical accounts, geographical maps, and architectural drawings. The railway heritage in the Ziban region, facing obsolescence, warrants national recognition for its industrial and historical importance. The Biskra railway station symbolizes Algeria's history and industrial era, yet its contemporary utility decline mirrors other stations in the region facing disuse, threatening their heritage. Despite this, the station holds potential to chronicle humanity's industrial revolution. Industrial heritage, particularly railway heritage, remains underappreciated in Algeria, necessitating policy measures for management and social efforts for preservation. Recognizing and safeguarding this heritage requires legal frameworks, social mobilization, and active engagement from associations.

Received: 20 January 2023 / Accepted: 29 February 2024 / Published: 6 March 2024
Teso’s Re-Forgotten Children Born of War in Uganda: At the Margins of Analysis and Interventions
Authors: Akullo Eunice 
Published: March 2024

Attention to Uganda’s children born of war, also known as children born in captivity – to former child soldiers, emerged, following the publication of a thesis on Uganda's forgotten children born of war was fronted by Apio (2007). From that time, various academic researchers have analysed the plight of these children and their findings have influenced interventions targeting them. However, progress has still left some of the areas that were not at the epicenter of the war at the margins. Teso was as well intensely affected by the war but because it was not at the epicenter of the war, it fell through the cracks. This article uses empirical data analysed from Teso sub-region, as part of a study on children born of war in Uganda. These indicate that the plight of these children is not different from those in Acholi and Lango sub-regions, and also provide additional insight that is essential for the broadening of knowledge on the subject. This paper argues for academic and development practitioners to pay attention to the needs of Teso’s children born of war - as a precursor to their sustainable integration and post-war justice benefits like reparations.

Received: 29 December 2023 / Accepted: 25 February 2024 / Published: 6 March 2024
ACE-DNV: Automatic classification of gaze events in dynamic natural viewing
Authors: Nejad Ashkan , de Haan Gera A. , Heutink Joost , Cornelissen Frans W. 
Published: March 2024

AbstractEye movements offer valuable insights for clinical interventions, diagnostics, and understanding visual perception. The process usually involves recording a participant’s eye movements and analyzing them in terms of various gaze events. Manual identification of these events is extremely time-consuming. Although the field has seen the development of automatic event detection and classification methods, these methods have primarily focused on distinguishing events when participants remain stationary. With increasing interest in studying gaze behavior in freely moving participants, such as during daily activities like walking, new methods are required to automatically classify events in data collected under unrestricted conditions. Existing methods often rely on additional information from depth cameras or inertial measurement units (IMUs), which are not typically integrated into mobile eye trackers. To address this challenge, we present a framework for classifying gaze events based solely on eye-movement signals and scene video footage. Our approach, the Automatic Classification of gaze Events in Dynamic and Natural Viewing (ACE-DNV), analyzes eye movements in terms of velocity and direction and leverages visual odometry to capture head and body motion. Additionally, ACE-DNV assesses changes in image content surrounding the point of gaze. We evaluate the performance of ACE-DNV using a publicly available dataset and showcased its ability to discriminate between gaze fixation, gaze pursuit, gaze following, and gaze shifting (saccade) events. ACE-DNV exhibited comparable performance to previous methods, while eliminating the necessity for additional devices such as IMUs and depth cameras. In summary, ACE-DNV simplifies the automatic classification of gaze events in natural and dynamic environments. The source code is accessible at https://github.com/arnejad/ACE-DNV.
Импликативные вопросы и семантика Хэмблина
Authors: Zimmerling A. 
Published: March 2024

This paper takes a stand on Hamblin semantics and its relation to the semantics-to-pragmatics interface. Biased questions, where the speaker finds one of the options more likely and expects the confirmation that p is true, raise a concern about the limits of Hamblin semantics. I argue that biased questions have modified Hamblin semantics, while unbiased questions have unconstrained Hamblin semantics. The optional bias feature explains compositionally. It is triggered by likelihood presuppositions ranging Hamblin sets and highlighting the preferred alternative(s). Biased effects are exceptionally possible in alternative and wh-questions, but only in polar questions, they can be encoded lexically and grammatically. I argue that Hamblin semantics covers all core types of questions, while some of its applications for non-questions are problematic.
В статье оценивается модель вопросов, известная как семантика Хэмблина, и ее роль для семантико-прагматического интерфейса. Импликативные вопросы, где говорящий предрасположен принять один из ответов и ждет от слушателя подтверждения, что p истинно, важны для оценки применимости модели Хэмблина. Приводятся аргументы в пользу того, что импликативные вопросы реализуют модифицированную семантику Хэмблина, в то время как нейтральные да-нет вопросы реализуют базовую семантику Хэмблина в неосложненном виде. Импликативность как компонент значения вопроса может быть объяснена композиционально. Имеется класс выражений, вводящих пресуппозиции о разной степени вероятности альтернатив, эти выражения могут сочетаться с операторами вопроса и маркерами верификации. Прагматические эффекты, сходные с импликативностью, маргинально возможны в альтернативных вопросах и вопросах с вопросительным словом, но лишь в да-нет вопросах они могут быть закреплены в структуре предложения. Все основные типы вопросов могут быть описаны семантикой Хэмблина, но ее экстраполяция на другие типы высказываний не всегда продуктивна.
Factores que Inciden en la Disolución y Liquidación de las Compañías de la Región 7
Authors: Girón Calva Hipatia Carolina , Riofrío Leiva Luis Antonio , Luzuriaga Granda Ignacia de Jesús , Zhapa Amay Elvia Maricela 
Published: March 2024

Para determinar los factores que inciden en los procesos de disolución y liquidación de compañías en la Región 7, se realizó un análisis comparativo y descriptivo, considerando la base de datos de la Superintendencia de Compañías, Valores y Seguros de acuerdo con la situación legal; existiendo 387 compañías en proceso de disolución y liquidación en las provincias de: Loja, Zamora Chinchipe y El Oro en el periodo 2015-2020; la mayoría de compañías están en la provincia de El Oro con 272, este comportamiento estadístico se debe a que en esta provincia existe mayor número de compañías, luego la provincia de Loja con 90 y finalmente la provincia de Zamora Chinchipe con 25 compañías; para el estudio se tomó las compañías que presentaron información económica- financiera al ente regulador, que constituyen un total de 284, las mismas son de tipo: anónimas en un 52.67%, responsabilidad limitada el 44.06%, Sociedad por Acciones Simplificada el 3.05% y, las compañías restantes con un porcentaje menor a 1%. Las compañías de los sectores Comercial, Construcción, Agricultura, Ganadería, Silvicultura y Pesca, tuvieron un capital de trabajo negativo en el periodo analizado, tenían un sobre endeudamiento con relación a sus activos o sobre la inversión realizada; analizando los márgenes de rentabilidad de las compañías en proceso de disolución y liquidación, son negativos; mientras que, en algunas compañías sus márgenes no van más allá de décimas y centésimas positivas.
Evaluasi Sistem Informasi Akuntansi Penerimaan Pembayaran SPP Sebagai Alat Pengendalian Internal Penerimaan Kas Pada SMA Katolik St. Albertus Malang
Authors: Trivena Tabita  , Galuh Budi Astuti  
Published: March 2024

This study aims to evaluate the accounting information system for receiving tuition fees as an internal control tool for cash receipts at St. Catholic High School. Albertus Malang. This research is a case study research. The data used are qualitative and quantitative data. Primary data sources and secondary data are obtained from research reports, documents, and other supporting data sources.
The problem that occurs is that the internal control of cash receipts from payment of tuition fees is still weak. This is due to the absence of an application document for the relief of SPP fines for depositors who are late in making SPP payments and are unable to pay the nominal SPP fines collected.
The results of a qualitative descriptive analysis are by adding documents in the form of an application letter for the relief of SPP fines and improving the systems and procedures for cash receipts for SPP fines. This can optimize internal control to run effectively.