bluuebunny/crossref_metadata_2025_split huggingface dataset:
Public budget control in Russia: to the problem statement
Authors: Borisova Anna Anatol'evna , Goncharov Vitalii Viktorovich , Petrenko Elena Gennad'evna , Poyarkov Sergei Yur'evich 
Published: April 2024

This article is devoted to the analysis of the Institute of public budget control in the Russian Federation. The paper explores various points of view in the scientific and educational literature regarding the legal nature and essence of public budget control in Russia. The authors have developed and justified the author's definition of public budget control, which should be understood as the activities of subjects of public control for the organization and conduct of public control measures in relation to the activities, acts and decisions of subjects of budgetary legal relations caused by the processes of drafting state and municipal budgets, budgets of extra-budgetary funds, their consideration and preparation of reports on their execution (in part the legality of the formation, distribution and use of these budgetary funds). The article analyzes the common features and differences between the institutions of public financial control, public tax control and public budget control. The article uses a number of scientific research methods: formal-logical; comparative-legal; historical-legal; statistical; sociological; financial analysis; method of analyzing specific legal situations. The authors analyze modern problems that hinder the optimal organization and implementation of public budget control measures in the Russian Federation, among which are: the lack of formalization of the concept of "public budget control" both in the Constitution of the country and in current legislation; the absence in the Russian scientific doctrine of public control of a unified approach to the definition of this concept, its content, objectives, tasks, specific forms, methods and types of measures; insufficient use in this area of positive foreign experience of civil society control over budgetary legal relations; weak organizational and technical base of subjects of public control; lack of real powers for these subjects to exercise public budget control. The article develops and substantiates a system of measures to resolve these problems.
Modern features of the strategic resources formation for managing the value of trading companies
Authors: Shevchenko Dmitry Aleksandrovich , Pribylov Vladislav Pavlovich 
Published: April 2024

The resource provision of the implementation of company development strategies is one of the central management problems in competitive conditions, and is especially relevant in connection with the increasing dynamism of changes in the external environment. The cost approach to management, which focuses business on assessing the sustainability and success of development in the long term, pays special attention to the volume, quality and structure of financial resources for the implementation of the development program. At the same time, it is difficult to justify universal approaches and methods for optimizing the structure of resource support for strategic development. Therefore, in the article they are considered in relation to the specifics of a particular branch of trade. The use of up-to-date statistical data in combination with an analysis of general trends and features of financial and investment activity conditions allowed us to draw reasonable conclusions about the modern features of the formation of value growth resources of trade organizations. The research methodology includes a formal logical method, comparative analysis, statistical methods of quantitative data analysis, generalization and grouping. The results obtained demonstrate that the structure of strategic resources necessary to ensure the growth of the value of trading companies in the long term is dominated by own funds. Taking into account the specifics of the fixed capital of trade and the current dynamics of the Russian financial resources market, the conclusion is made about the limited importance of borrowed funds in financing the strategic growth of the business in this industry. Time constraints, the risky nature of financing, technological priorities and insufficient attention to strategic aspects of business value management determine the structure of resource provision for investment activities in trade. The topic discussed in this article will be of interest to researchers and specialists involved in the formation of strategies for the development of companies and the justification of their resource base in the context of analyzing the increase in the value of the business being implemented, taking into account the structure and risks of attracted external financing.
LEGAL ISSUES ARISING UPON REDOMICILIATION OF COMPANIES TO RUSSIAN FEDERATION
Authors: Рафиков Р.Р. 
Published: April 2024

В статье рассмотрены проблемы, возникающие при редомициляции иностранных компаний или их дочерних компаний в юрисдикцию Российской Федерации. Приведены примеры компаний, прошедших редомициляцию. Осуществлена попытка систематизировать общую практику по вопросам редомициляции.
The article discusses problematic issues arising in the course of redomiciliation of foreign companies or their subsidiaries to the Russian Federation. The examples of companies that have undergone the redomiciliation procedure are given. The author attempts to systemize the general practice dealing with redomiciliation.
CONTACTLESS PAYMENTS: CONVENIENT, BUT NOT ALWAYS SAFE
Authors: Филатова Т.А. 
Published: April 2024

Статья посвящена исследованию проблемы обеспечения безопасности бесконтактных платежей в России. На основе системного подхода и анализа статистических данных автор рассматривает механизмы использования бесконтактных платежей и способы их практического развития, а также дает практические рекомендации по повышению информационной грамотности пользователей для обеспечения безопасности финансовых операций с применением цифровых систем.
We look at the problem of ensuring the security of contactless payments in Russia. On the basis of system approach and the analysis of statistics we consider the mechanisms of using contactless payments and ways of their development in practice and offer guidelines to increase the users’ literacy to ensure the security of financial operations relying on digital systems.
EXTERNAL FACTORS INFLUENCING SUSTAINABLE DEVELOPMENT OF LIQUEFIED NATURAL GAS PRODUCERS UNDER SANCTIONS PRESSURE
Authors: Медведева А.А. , Зайцев А.А. 
Published: April 2024

Появление новых экономических рисков в газовой промышленности выявило необходимость резкого реагирования на них. В данной работе проанализированы такие внешние факторы влияния на устойчивость производителей сжиженного природного газа (СПГ), как необеспеченность спроса на международных рынках, сложность фиксации контрактных условий, структурная трансформация глобального рынка, а также нестабильность спроса, внутриотраслевая конкуренция. Эти факторы подчёркивают важность анализа рисков и разработки антикризисных мер реагирования. Дефицит производственных мощностей показывает экономическую необходимость создания и запуска новых мощностей по производству СПГ. Развитие СПГ-кластеров способно оказать комплексный положительный эффект на отечественную экономику в целом. В статье сделан вывод о том, что ориентация на внутренний рынок потребления позволит повысить показатели устойчивого развития предприятий газовой промышленности.
The emergence of new economic risks in gas industry resulted in the need for an urgent response to them. Certain external factors affecting the sustainability of liquefied natural gas (LNG) producers are analyzed, namely low demand in international markets, difficulties concerning the specification of contract terms, structural transformation of the global market as well as unstable demand and internal competition in the industry. The factors in question emphasize the importance of risk analysis and the development of crisis measures. The low production capacity proves the economic need to create and launch new LNG production facilities. The development of LNG clusters can have a comprehensive positive effect on the national economy as a whole. We come to a conclusion that focusing on the domestic market will improve the indicators of sustainable development of gas industry enterprises.
«SOVEREIGNIZATIONAL» TERMINOLOGY IN FEDERAL LEGISLATION: FROM NORMATIVE ENSHRINING TO LEGAL CERTAINTY
Authors: Кузьмин А.В. 
Published: April 2024

В статье рассмотрена проблема использования «суверенизационной» терминологии (категории и понятия, производные от термина «суверенитет») федеральным законодателем. Утверждается, что понятия «суверенитет», «государственный суверенитет» не формулируют нормативно, а лишь аксиоматично используют в необходимых законодателю контекстах, что препятствует реализации принципа правовой определенности. Автор приходит к выводу о том, что в процессе терминологического определения содержания суверенитета Конституция РФ представляет собой акт, фактически дезавуирующий любые нормы, и принятые ранее, и такие, которые могут быть приняты в будущем. В статье структурировано использование термина «суверенитет» в федеральных законах, в зависимости от смысловой нагрузки, которую вкладывает законодатель при формулировании соответствующей правовой нормы.
The article discusses problematic issues of using «sovereignizational» terminology (categories and concepts – derivatives of the term «sovereignty») by federal legislators. It is alleged that such terms as «sovereignty», «state sovereignty» are not formulated normatively but are used axiomatically in the contexts necessary for legislators what prevents implementation of the legal certainty principle. The author concludes that while defining terminologically the concept of sovereignty the Constitution of the Russian Federation represents an act which actually disavows any norms both previously adopted and those which may be adopted in the future. The article structurizes the use of the term «sovereignty» in the federal laws focusing on the semantic load the legislator means while formulating the relevant legal norm.
Classification of Modern Methods of Business Valuation
Authors: Неупокоева Т.Э. , Галкин И.Н. 
Published: April 2024

В статье проводится обзор и дается сравнительная характеристика как классических подходов и методов оценки бизнеса, так и современных, нестандартных (опционные методы, метод EBO, методы на основе машинного обучения). Анализируются их преимущества и недостатки, определяются сферы применения. По результатам исследования уточняется и дополняется существующая классификация методов оценки бизнеса, куда впервые авторами включается оценочный метод на основе машинного обучения, классифицируемый ими как метод сравнительного подхода. Делается вывод о перспективности данного метода, его ограничениях, а также необходимости дальнейшего исследования и валидации методики.
We make a survey and give a comparative characteristic of both classical approaches and methods of business valuation, as well as modern, non-standard ones (option methods, Edwards-Bell-Ohlson model, methods based on machine learning).Their advantages and disadvantages are analyzed, areas of their application are identified. In accordance with the results of the study, the existing classification of business valuation methods is specified and expanded, the machine learning valuation method classified as a comparative approach method has been added. A conclusion is made about the prospects of the method in question, its limitations and the need for further research and validation.
CREATION OF COMFORTABLE AND SAFE SOCIAL ENVIRONMENT AS SOCIALLY ORIENTED NON-PROFIT ORGANIZATIONS SOCIAL AND ECONOMIC SECURITY FACTOR
Authors: Переверзева Е.С. 
Published: April 2024

Автором рассмотрены приоритетные направления формирования и развития безопасной социальной среды; социальные ресурсы как показатели социального интеллекта определенной территории/региона. Приведён перечень ключевых компонентов социальных ресурсов и выявлены факторы снижения угроз социально-экономической безопасности, рассмотрены алгоритмы формирования комфортной и безопасной социальной среды в регионе, а также комфортной и безопасной среды социально-ориентированных некоммерческих организаций (СО НКО).
The author reviews priority lines of formation and development of a safe social environment, social resources as indicators of social intelligence in a certain territory or region. A list of key social resources components is introduced with social and economic security threat mitigation factors being revealed with the focus on formation of a comfortable and safe environment in the region along with a comfortable and safe environment of socially oriented non-profit organizations.
OPERATIONAL-SEARCH COUNTERACTION TO EXTREMIST CRIMES: CONCEPT AND ESSENCE
Authors: Копченкова Ю.О. 
Published: April 2024

Одним из основных источников угроз национальной безопасности Российской Федерации является экстремистская деятельность, осуществляемая националистическими, радикальными общественными, религиозными, этническими и иными организациями и объединениями, направленная на нарушение единства и территориальной целостности РФ, дестабилизацию внутриполитической и социальной обстановки в стране. Повышенная опасность преступлений экстремистской направленности и особый характер образуемых, провоцируемых ею угроз определяют и подтверждают специальную целевую направленность оперативно-розыскного противодействия преступлениям экстремистской направленности. В статье рассмотрено и обосновано понятие «оперативно-розыскное противодействие преступлениям экстремистской направленности», раскрыта его сущность.
One of the main sources of threat to the national security of the Russian Federation are extremist activities carried out by nationalist, radical public, religious, ethnic and other organizations and associations, aimed at violating the unity and territorial integrity of the Russian Federation, destabilizing the internal political and social situation in the country. The increased risk of extremist crimes and special nature of the threats it creates and provokes determine and confirm the target orientation of the operational search for counteracting extremist crimes. The article considers and substantiates the concept of «operative-search counteraction to extremist crimes», reveals the essence thereof.
مراجعة تصنيفية لـجنس الـ Hibiscus (Malvoideae) من الفصيلة الخبازية بمفهومها الواسع Malvaceae s.l. في مديرية طورالباحة، محافظة لحج، اليمن
Authors: الحوشبي عثمان سعد سعيد 
Published: April 2024

تناولت الدراسة الحالية مراجعة تصنيفية لجنس الـ Hibiscus (Malvoideae) من الفصيلة الخبازية بمفهومها الواسع Malvaceae s.l.، في مديرية طورالباحة – محافظة لحج – اليمن، وذلك في المدة من مايو 2009 حتى نوفمبر 2021م، وتمت مراجعة التصنيف للعينات المدروسة بصورة منهجية، وعددها 44 عينة نباتية من منطقة الدراسة، وميزت منها خمسة أنواع تنتمي للجنس هي: H. aristaevalvis، H. deflersii، H. palmatus، H. trionum و H. vitifolius.، وذلك بهدف دراسة الصفات المظهرية الخضرية، والتكاثرية، ووصفها بالتفصيل، ومقارنتها، وسهولة التعرف على أنواع الجنس المدروسة من النتائج التي توصًل إليها. للصفات المورفولوجية للأجزاء الخضرية والتكاثرية قيمة تصنيفية عالية في التمييز بين الخمسة الأنواع المنتمية للجنس، وقد عمل مفتاح صناعي، ووصف تفصيلي للخمسة الأنواع، وروجعت الأسماء العلمية، والمرادفة، والمحلية لها، وميًزت الثمرة المجنحة في النوع Hibiscus vitifolius عن بقية الأنواع في منطقة الدراسة، والنوع H. aristaevalvis يختلف عن النوع H. palmatus في بعض الصفات الخضرية، والزهرية، والتكاثرية، منها: عدد فصوص النصل (7)، وسطح النصل السفلي المكسو بالزغب النجمي الكثيف، وعدد زوائد فوق الكأس (10 – 13)، وطول السبلات، والقلم القصير (2 – 2.5 مم).
FRAGILIDADE AMBIENTAL DO COMPLEXO DE SUB-BACIAS, DA MARGEM ESQUERDA DO RIO PARAGUAI NO ALTO PARAGUAI MT
Authors: Raymundi Verônica Martinez de Oliveira , Souza Célia Alves de 
Published: April 2024

O presente estudo teve como o objetivo identificar a fragilidade ambiental das sub-bacias hidrográficas na margem esquerda do rio Paraguai, nos municípios de Cáceres e Porto Estrelas. As bases de dados geoambientais foram obtidas: a declividade pela Carta Geomorfométrica MDE, do Banco de Dados Geomorfoméricos do Brasil, (TOPODATA –INPE), os solos pelo Sistema Brasileiro de Classificação de Solo, o clima pela Secretaria Estadual de Planejamento (SEPLAG), a precipitação hidroweb da (ANA) Agência Nacional das Águas e o uso e cobertura MAPBIOMAS (2019). Os mapas foram elaborados no software ArcGis® 10.6. Os resultados mostram que 875,37km² do complexo apresenta fragilidade da declividade fraca (3-8%), típica das Planícies e Depressões do Alto Paraguai, a forte declividade abrange 459,60km² da Província Serrana. A fragilidade é forte no clima Tropical de Altitude Mesotérmico Quente da Fachada Meridional das Chapadas e Planaltos (1400 a 1600mm). O solo com fragilidade muito fraca ocupa 349,4km² são Latossolo Vermelho, Vertissolo Hidromórfico, Plintossolo Argilúvico, Gleissolo Háplico, Neossolo Flúvico. Com fragilidade fraca Latossolo Vermelho-Amarelo ocupando 443,29km², na média Argissolo Vermelho-Amarelo e Argissolos Vermelho ocupam 504,86 km², forte Cambissolo Háplico, Neossolo Regolítico e muito forte Neossolos Lítolico e Quartizarênico ocupando 396,35 km² e 955,71km². A fragilidade do uso e cobertura no complexo com fragilidade muito fraca (755,25km²) e fraca (893,28km²) referem -se às florestas e formação savânica e campestre. As áreas de pastagem abrangem 804,84km², são classificadas com fragilidade média. A fragilidade forte corresponde a Agricultura de soja e outros ciclos temporários em 158,61km² as áreas desmatadas com solo exposto representam 32,48km² de fragilidade muito forte. Para a fragilidade potencial predominou nível médio com 1004,58km² distribuído nas Depressões do Alto Paraguai. Na fragilidade emergente também predominou o nível médio em 1.430,07km² do complexo.
The development of an instrument to measure the grit of junior high school students using the rasch analysis model
Authors: Jannah Raudha Nur Hidayah Al , LN Syamsu Yusuf , Setiawati Setiawati Setiawati 
Published: April 2024

This study aims to obtain a valid and reliable Student Grit Scale and to analyze the feasibility of a measurement instrument using the Rasch Model. This study employed a quantitative research method with a descriptive approach and involved 75 junior high school students. The grit scale developed by Datu, called the Triarchic Model of Grit (TMG), was used in this study. The results of the reliability test showed that Cronbach's Alpha was greater than 0.60 (), indicating that the measurement instrument was reliable. The unidimensional analysis showed that the instrument was feasible because the variance observed in the contrast of 1 to 5 residues contained only values above 15%. Thus, the entire construct of the grit has measured one appropriate variable. This study provides recommendations for the development of a grit measurement instrument to investigate he balance between the topics contained in the questions and the level of ability of students as respondents.
The development of a career guidance module to improve the understanding of career planning among students at MAN Sorong
Authors: Ituga Almuhaimin Sarnav 
Published: April 2024

This study aims to: (i) assess the understanding of career planning among the 10th-grade students at MAN Sorong; (ii) create a practical, valid, and engaging career guidance module aimed at improving their comprehension of career planning; and (iii) demonstrate that the utilization of this module can enhance the understanding of career planning among these students. Adopting the research and development framework established by Borg and Gall, this study employed scales, observations, and Focus Group Discussion (FGD) for data collection. The results showed that: (i) the level of career planning understanding among 10th-grade students at MAN Sorong was low, emphasizing the necessity for a career guidance module as a counseling tool to enhance their understanding; (ii) the developed career guidance module was deemed valid, practical, and engaging, as affirmed by the utility, feasibility, and accuracy assessments conducted by experts and field practitioners; and (iii) implementing the career guidance module effectively enhances the understanding of career planning among 10th-grade students at MAN Sorong. Additionally, the module’s acceptability is confirmed through a limited group test involving 10 students who are ready to utilize it in school to improve their grasp of career planning.
РОЗВИТОК ІНВЕСТИЦІЙНОЇ БЕЗПЕКИ ДЕРЖАВИ
Authors: Садовська Ірина , Нагірська Катерина 
Published: April 2024

Abstract. The article highlights the current issues of development of investment security of the state. It was determined that today's special conditions pose challenges to strengthening the investment security of the state. Proven investment activity at the global level. The result of such activity is a real increase in investment flows from partner countries.
The components of investment security are systematized: the legal environment, which is characterized by regulated regulatory and legal support, without regulatory collisions and contradictions of individual legal norms; economic and political stability; the stability of the macroeconomic environment, which includes stable inflation, low unemployment, and economic growth; developed infrastructure, which is necessary for making effective investments; geopolitical risks, which include international conflicts, sanctions, trade restrictions; innovative activity that contributes to the creation of competitive industries and attracting investments; social stability, which ensures social justice, balanced development of society, improvement of investment security.
The development of scientific schools that investigate the issue of investment security is studied. The most famous scientific schools are systematized, in particular: the school of risk-oriented investment management, the school of financial security, which studies the financial aspects of the investment process, financial risks, models of financial asset valuation and financial flow management, the school of political economy, which investigates the influence of political factors on investment activity , a school of international relations, a school of normative and legal regulation, which studies the legal aspects of financial markets.
It has been proven that scientific schools contribute to the development and improvement of the theory and practice of investment security through the study of various aspects of this issue from different scientific approaches.
The methods, goals, forms and tools of influence on state regulation of the level of investment security are defined. It is proposed to solve priority problems for strengthening the investment security of the state. The directions of further scientific research in the field of investment security are outlined.
IMPACT OF GOVERNMENT SPENDING AND FOREIGN INVESTMENT ON EXPORTS, IMPORTS, AND ECONOMIC GROWTH IN INDONESIA
Authors: Maolana Agus 
Published: April 2024

Economic integration have an impact on increasing trade volume and production output in various countries. Likewise, the ease of capital mobility between countries, makes investment not only rely on capital derived from domestics, but can come from foreign direct investment.
This study used time series data during the 1980-2019 . The analysis model used is multiple linear regression using, by first testing classical assumptions so that the regression results are Unbias.
The results showed that foreign investment, government spending, and economic openness can significantly increase export, import, and economic growth. Furthermore, the rupiah exchange rate , which is depreciating against the US dollar, can increase export growth and reduce Indonesia's import growth. Meanwhile, higher inflation can cause a significant decline in export and import growth, but an insignificant decline for Indonesia's economic growth.