bluuebunny/crossref_metadata_2025_split huggingface dataset:
Сравнительная характеристика аспектов учета доходов, расходов и финансовых результатов в российском и международном учете
Authors: Адамова О.Б. , Скрябина И.В. 
Published: January 2025

В данной статье раскрываются сходства и различия в учете таких экономических категорий, как «доходы», «расходы», «финансовые результаты» в соответствии с правилами российских стандартов бухгалтерского учета (РСБУ) и международных стандартов финансовой отчетности (МФСО): рассмотрены понятия исследуемых экономических категорий, изучена сфера применения стандартов, произведено сравнение положений стандартов с целью выявить общие и отличительные признаки условий признания доходов и расходов согласно правилам РСБУ и МСФО, в заключении сделаны выводы о важности изучения и дальнейшего внедрения учета по правилам МСФО.
Comparative characteristics of aspects of income, expenses and financial results accounting in Russian and international accounting
This article reveals the similarities and differences in the accounting for such economic categories as "income", "expenses", "financial results" in accordance with the rules of Russian accounting standards (RAS) and international financial reporting standards (IFRS): the concepts studied economic categories, investigated the scope of the standards, a comparison of the provisions of the standards in order to identify common and distinctive features of the conditions of recognition of income and expenses according to the rules of IFRS, in conclusion, conclusions are made about the importance of studying and further implementation of accounting under the rules of IFRS.
Анализ и оценка патологичности менеджмента ИП Падерина Е.Г.
Authors: Шилова Е.В. , Падерин Е.О. 
Published: January 2025

Вопросы патологичности менеджмента давно приобрели популярность и активно освещаются в научных трудах отечественных и зарубежных ученых. Основной результат менеджмента организаций – достижение поставленных целей. Любые отклонения от цели или ее недостижение – есть патология менеджмента. В статье приведены результаты анализа и оценки патологичности менеджмента малого предприятия.
Issues of management pathology have long gained popularity and are actively covered in the scientific works of domestic and foreign scientists. The main result of organizations ' management is the achievement of goals. Any deviation from the goal or failure to achieve it is a pathology of management. The article presents the results of analysis and evaluation of the pathology of small enterprise management.
Методы оценки и прогнозирования вероятности банкротства предприятия
Authors: Хирачигаджиева М.М. 
Published: January 2025

Банкротство является результатом кризисного финансового состояния предприятия, при котором субъект хозяйствования проходит путь от временной до устойчивой неспособности удовлетворять требования кредиторов. Банкротство представляет собой кризисное состояние и чтобы его предотвратить или же преодолеть, необходимо управлять финансами особыми методами. В статье будут рассмотрены основные методы оценки и прогнозирования вероятности банкротства предприятия.
Bankruptcy is the result of a crisis in the financial condition of an enterprise, in which the business entity goes from temporary to permanent inability to meet the requirements of creditors. Bankruptcy is a state of crisis and in order to prevent or overcome it, it is necessary to manage finances using special methods. The article will discuss the main methods of assessing and predicting the probability of bankruptcy of an enterprise.
Роль внутреннего аудита в обеспечении финансовой безопасности организации
Authors: Ряккеляйнен Е.Н. 
Published: January 2025

Статья посвящена изучению внутреннего аудита и его влиянию на финансовую безопасность организации. Рассматриваемая тема будет интересна специалистам отдела экономической безопасности и внутреннего аудита. Данная статья позволит повысить эффективность бизнес-процессов и помочь организации достичь поставленных задач в достижении экономической безопасности.
The article is devoted to the study of internal audit and its impact on the financial security of the organization. This topic will be of interest to specialists of the Department of economic security and internal audit. This article will improve the efficiency of business processes and help organizations achieve their goals in achieving economic security.
Инновационное развитие российских предприятий как способ интеграции в мировую экономику
Authors: Дмитриев А.С. , Кадымова А.А. 
Published: January 2025

в статье рассматривается влияние процесса технологического развития производств на уровень конкурентоспособности их продукции на международных рынках, характеризуется роль инноваций в данном процессе. Технологическое развитие постулируется в качестве фактора обеспечения независимости отечественной экономики от цен на энергоносители в долгосрочной перспективе. Методология работы включает логический, структурный и статистический анализ, а также синтез полученных результатов с целью выработки рекомендательных мер по повышению эффективности отечественных производственных систем. Результаты работы могут быть использованы для выявления наиболее слабых сторон российских предприятий и создания на их основе стратегических планов развития.
the article examines the impact of the process of technological development of production on the level of competitiveness of their products in international markets, describes the role of innovation in this process. Technological development is postulated as a factor in ensuring the independence of the domestic economy from energy prices in the long term. The methodology includes logical, structural and statistical analysis, as well as synthesis of the results obtained in order to develop recommendations for improving the efficiency of domestic production systems. The results of this work can be used to identify the most weak points of Russian enterprises and create strategic development plans based on them.
Проектирование современной информационной образовательной среды на основе дидактических возможностей Web-технологий
Authors: Раджабова Ф.М. , Гусейнова М.М. 
Published: January 2025

Традиционная система образования должна претерпеть существенные изменения в методике (в частности в формах и средствах) обучения в силу появления и внедрения новых компонентов обучения, во много раз превосходящих своими дидактическими возможностями и свойствами. Многие специалисты, исследователи в области педагогического образования подвергают традиционную систему обучения справедливой и обоснованной критике. Процесс внедрения новых педагогических технологий обучения, использование дидактических возможностей средств ИКТ и Web-технологий позволяет формировать и проектировать совершенно новую образовательную среду. Современная информационная образовательная среда представляет собой системно-структурную организацию среды, проявляющуюся в том, что она представляет собой совокупность взаимодействующих систем (подсистем): информационных образовательных ресурсов, компьютерных средств обучения, современных средств коммуникации и педагогических технологий. Разработка и внедрение в учебный процесс современных образовательных ресурсов (электронных образовательных ресурсов, цифровых образовательных ресурсов, образовательных Web-ресурсов, электронных средств обучения) повысят эффективность обучения только в том случае, если их будут применять исходя из экспертизы и анализа их дидактических возможностей (визуализации учебного материала, повышения интерактивности обучения, доступа к источникам знаний, оперативного контроля).
The traditional education system must undergo significant changes in the methodology (in particular in the forms and means) of training due to the emergence and implementation of new components of training, many times surpassing their didactic capabilities and properties. Many specialists, researchers in the field of teacher education, subject the traditional teaching system to fair and justified criticism. The process of introducing new pedagogical teaching technologies, using the didactic capabilities of ICT tools and Web-technologies allows you to create and design a completely new educational environment. A modern educational information environment is a system-structural organization of the environment, manifested in the fact that it is a combination of interacting systems (subsystems): educational information resources, computer training tools, modern communication tools and pedagogical technologies. The development and implementation of modern educational resources (electronic educational resources, digital educational resources, educational Web resources, electronic teaching aids) in the educational process will increase the effectiveness of training only if they are applied based on the examination and analysis of their didactic capabilities (visualization of educational material, increasing the interactivity of training, access to sources of knowledge, operational control).
Современное состояние экономики России
Authors: Магомедгазиева Х.И. , Дадаева Б.Ш. 
Published: January 2025

Статья посвящена такой актуальной теме, как экономика России, которая подразумевает многоукладный индустриально-аграрный, хозяйственный комплекс, сформировавшийся на базе социально-экономического развития государства, межрайонного территориального разделения труда и интеграционных процессов. В статье рассмотрены проблемы, ограничивающие развитие российской экономики, приведены основные характеристики Федерального бюджета РФ.
the article is devoted to such a topical topic as the Russian economy, which is understood as a multi- industrial-agricultural, economic complex formed on the basis of socio-economic development of the state, inter-district territorial division of labor and integration processes. The article discusses the problems that limit the development of the Russian economy, and provides the main characteristics of the Federal budget of the Russian Federation.
Проблема снижения рентабельности нефтедобывающих компаний в современных условиях
Authors: Поликарпова Е.В. , Сергеев С.В. , Книга В.С. 
Published: January 2025

В данной статье рассматривается анализ эффективности деятельности нефтяных компаний, а также проблема снижения их рентабельности в современных условиях.
In this article the analysis of efficiency of activities of oil companies, namely the problem of declining profitability in the modern world.
Основные факторы, способствующие распространению радикальной идеологии салафитского толка на территории Российской Федерации, и пути предотвращения распространения данного явления
Authors: Майстренко Г.А. 
Published: January 2025

Раскрываются некоторые аспекты распространения радикальной экстремистской идеологии на территории России, в том числе в учреждениях уголовно-исполнительной системы, намечаются пути предотвращения распространения данного явления с использованием зарубежного опыта.
Some aspects of the spread of radical extremist ideology on the territory of Russia, including in institutions of the penal system, are revealed, and ways to prevent the spread of this phenomenon using foreign experience are outlined.
PENANGANAN ABRASI PANTAI AMAL BARU KOTA TARAKAN DENGAN BANGUNAN PELINDUNG PANTAI TIPE DETACHED BREAKWATER
Authors: Haryanti Giar Tri , Utomo Edy 
Published: January 2025

ABSTRACT: Amal Baru Beach has experienced damage in the form of abrasion and accretion which occurs due to the characteristics of waves that are destructive. One solution to protect Amal Baru Beach from the damage that occurs is a Detached Breakwater which is planned for the next 25 years. The result of this study indicate that the dominant wind direction comes from the East of Tarakan Island with a wave height at a 25-years return period of 2,85 meters with a period of 9,40 seconds. The planned Detached Breakwater structure is a sloping side building with a main protective layer using two recommended tetrapods, namely W = 0,5 tons and W = 0,084 tons, with a building peak width (B) of 1,76 meters, a main protective layer thickness (t) of 1,17 meters, a second protective layer thickness (t) of 0,21 meters, and a toe protection height of a 0,58 meters. The length of the building (Ls) is 250 meters, the width of the building gap (Lg) is 100 meters and the distance of the breakwater from the coastline (Y) is 100 meters. Keywords: Abrasion, Accretion, Coastal Building, Protective Layer, Beach ABSTRAK: Pantai Amal Baru telah mengalami kerusakan berupa abrasi dan akresi yang terjadi akibat dari karakteristik gelombang yang bersifat merusak atau destruktif. Salah satu solusi untuk melindungi Pantai Amal Baru dari kerusakan yang terjadi adalah bangunan pelindung pantai tipe Detached Breakwater. Data yang digunakan dalam penelitian ini merupakan data primer dan data sekunder yang akan digunakan dalam perencanaan Detached Breakwater yang direncanakan pada 25 tahun kedepan. Hasil dari penelitian ini menunjukkan bahwa dominasi arah angin bersumber dari arah Timur Pulau Tarakan dengan tinggi gelombang pada kala ulang 25 tahun sebesar 2,85 meter dengan periode 9,40 detik. Struktur Detached Breakwater yang direncanakan adalah bangunan sisi miring dengan lapis lindung utama menggunakan tetrapod yang direkomendasikan ada dua, yaitu W = 0,5 ton dan W = 0,084 ton, dengan lebar puncak bangunan (B) sebesar 1,76 meter, tebal lapis lindung utama (t) sebesar 1,17 meter, tebal lapis lindung kedua (t) sebesar 0,21 meter, dan tinggi pelindung kaki (toe protection) sebesar 0,58 meter. Panjang bangunan (Ls) sebesar 250 meter, lebar celah bangunan (Lg) sebesar 100 meter dan jarak pemecah gelombang dari garis pantai (Y) sebesar 100 meter.Kata kunci: Abrasi, Akresi, Bangunan Pantai, Lapis Lindung, Pantai
REVIEW DESAIN STRUKTUR PORTAL BAJA KONSTRUKSI PASAR KOTA TARAKAN
Authors: Pongsinoran Regina , Utomo Edy 
Published: January 2025

ABSTRACT: The construction of a steel portal structure (gable frame) is one of the market buildings in Tarakan City that uses steel structure construction. Naturally, components that support the strenght of the structure include rafters, columns, beams, curtains, base plates, and welded bolt connections. Since the strength factor is the primary consideration when planning a building structure, its is necessary to review the strength of capacity of the steel portal structure in accordance with SNI 1729:2020, SNI 1727:2020, and SNI 1726:2019. The three-dimensionally modelled SAP2000 version 23 program helped with the steel portal structure study. One of the structural components, the curtains, provides dangerous recommendations for bending forces and deflections, according to the findings of the structural capacity loading design analysis. But because the real operating load is lower than the SNI 1727:2020 design load, the curtains are still safe under actual circumstances. Thus, a proposal for the same curtain profile shape with a different geometry is provided based the loading design requirements.Keywords: Construction, Market, Steel Portal Structure ABSTRAK: Salah satu bangunan pasar di Kota Tarakan yang menggunakan konstruksi struktur baja adalah Pasar Kota Tarakan. Konstruksi tersebut adalah konstruksi struktur portal baja (gable frame), yang tentunya memiliki komponen-komponen yang berperan dalam menunjang kekuatan strukturnya, seperti rafter, kolom, balok, gording, base plate dan sambungan baut las. Faktor kekuatan merupakan hal yang utama dalam perencanaan suatu struktur gedung, sehingga perlu dilakukan suatu review terhadap kekuatan atau kapasitas dari struktur portal baja tersebut sesuai SNI 1729:2020, SNI 1727:2020, SNI 1726:2019. Dalam analisis struktur portal baja ini dibantu dengan aplikasi SAP2000 versi 23, yang dimodelkan dengan 3-dimensi. Berdasarkan hasil analisis kapasitas struktur yang telah dilakukan yang mengacu pada ketentuan analisis desain pembebanan SNI 1727:2020, menunjukkan bahwa salah satu komponen struktur yaitu gording memberikan rekomendasi yang tidak aman terhadap gaya lentur dan juga lendutan. Akan tetapi, pada kondisi aktualnya, gording masih dalam kondisi yang aman dikarenakan beban aktual yang bekerja lebih kecil dibandingkan dengan beban desain SNI 1727:2020. Sehingga, berdasarkan ketentuan desain pembebanan diberikan rekomendasi bentuk profil gording yang sama dengan geometri yang berbeda.Kata kunci: Baja, Konstruksi, Pasar, Struktur Portal Baja
PENGARUH PENAMBAHAN ABU SEKAM PADI TERHADAP SEMEN PADA PEMBUATAN BATA BETON PEJAL (STUDI KASUS 0%; 0,5%; 1%; DAN 1,5%)
Authors: Roy Roy , Hernadi Ahmad 
Published: January 2025

ABSTRACT : Rice husk ash is a waste product obtained from the combustion of rice husk. It contains carbon and silica compounds that influence the strength of concrete. The natural combustion process of rice husk produces active carbon compounds with an amorphous structure and extremely small pore spaces, which can form elongated gaps capable of binding free lime during the cement hydration process. This study aims to investigate the effect of adding rice husk ash as an additive on the compressive strength of solid concrete blocks. The mixture ratio used was 1 part cement to 6 parts sand, with varying proportions of rice husk ash added at 0%, 0.5%, 1%, and 1.5% by cement weight. A total of 120 samples were tested, with 30 samples for each variable. The results show that the average compressive strength of solid concrete blocks (SCB) with 0% rice husk ash is 70.31 kg/cm², classified as quality class II; SCB with 0.5% rice husk ash is 84.97 kg/cm², classified as quality class II; SCB with 1% rice husk ash is 70.32 kg/cm², classified as quality class II; and SCB with 1.5% rice husk ash is 67.57 kg/cm², classified as quality class III. The optimum variation among the mixtures for solid concrete block production is found at 0.5% rice husk ash, achieving a compressive strength of 84.97 kg/cm².Kata kunci : Rich Husk Ash, Solid Concrete Blocks, Compressive Strength ABSTRAK : Abu sekam padi merupakan limbah yang diperoleh dari hasil pembakaran sekam padi. Abu sekam padi mengandung senyawa karbon dan silika yang berpengaruh terhadap kekuatan beton, hasil pembakaran senyawa sekam padi yang alami mengandung senyawa karbon aktif memiliki struktur amorf dan ruang pori yang berukuran sangat kecil dan dapat berbentuk seperti celah panjang yang dapat mengikat kapur bebas pada saat proses hidrasi semen. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh penambahan abu sekam padi sebagai bahan tambah terhadap kuat tekan bata beton pejal. Perbandingan campuran yang digunakan ialah 1 semen : 6 pasir dengan penambahan variasi presentasi campuran abu sekam padi yaitu 0%; 0,5%; 1%; dan 1,5% terhadap berat semen. Dengan total benda uji sebanyak 120 sampel, dengan setiap variabel sampel masing-masing berjumlah sebanyak 30 sampel. Hasil penelitian ini memperoleh nilai rata-rata kuat tekan BBP 0% sebesar 70,31 kg/cm2 klasifikasi mutu II, BBP 0,5% sebesar 84,97 kg/cm2 klasifikasi mutu II, BBP 1% sebesar 70,32 kg/cm2 klasifikasi mutu II, BBP 1,5% sebesar 67,57 kg/cm2 klasifikasi mutu III. Variasi optimum pada campuran diantara BBP 0%; 0,5%; 1%; dan 1,5% pada pembuatan bata beton pejal yaitu BBP 0,5% dengan nilai kuat tekan sebesar 84,97 Kg/cm².Kata Kunci : Abu Sekam Padi, Bata Beton Pejal, Kuat Tekan
Linear regression using quantum annealing with continuous variables
Authors: Koura Asuka , Imoto Takashi , Ura Katsuki , Matsuzaki Yuichiro 
Published: January 2025

Abstract
Linear regression is a data analysis technique, which is categorized as supervised learning. By utilizing known data, we can predict unknown data. Recently, researchers have explored the use of quantum annealing (QA) to perform linear regression where parameters are approximated to discrete values using binary numbers. However, this approach has a limitation: we need to increase the number of qubits to improve the accuracy. Here, we propose a novel linear regression method using QA that leverages continuous variables. In particular, the boson system facilitates the optimization of linear regression without resorting to discrete approximations, as it directly manages continuous variables while engaging in QA. The major benefit of our new approach is that it can ensure accuracy without increasing the number of qubits as long as the adiabatic condition is satisfied.
Human and social capital assets as a factor of economic growth in Saudi Arabia
Authors: Burova A. N. 
Published: January 2025

Aim. The work aimed to analyze the possibility of transforming human and social capital assets while preserving societal value systems, using Saudi Arabia as a case study. It also assessed the impact of the new “human resource” on the successful implementation of the “Vision 2030” reform program.Objectives. The work seeks to conduct a literature review in the context of the declared topic, identify the problems of generating and strengthening human and social capital assets, systematize theoretical and empirical research, select relevant statistical data presenting the main characteristics of human resources in Saudi Arabia, analyze the concept of “Vision 2030” and assess its intermediate results through the prism of human and social capital.Methods. The study employed literature analysis in sociology and economics, synthesized empirical and theoretical knowledge, and conducted comparative analysis of statistical data.Results. Saudi Arabia demonstrates a unique experience of transforming human and social capital assets in a short period. Owning to the competent actions of the country leaders to form actually and strengthen human resources, increase the level of identity, social cohesion, improve the standard of living of the population and strengthen the trust factor, the society, which was considered the most closed, “opened up” and took an active position, bringing economic benefits and making a significant contribution to the country’s development while maintaining the value systems. Consistent and successful implementation of the “Vision 2030” concept proves that in the new economic realities, human resources are the most valuable source of national prosperity and solid foundation.Conclusions. Transformational economic reforms are possible without breaking the identity and cultural foundations of society, and their competent application provides an appreciable economic effect. Regular evaluation of “Vision 2030”, including comparative analyses, progress assessments, and reviews of interim results, are essential for monitoring socio-economic changes and identifying possible difficulties in developing a new human resource as the main economic driving force.