bluuebunny/crossref_metadata_2025_split huggingface dataset:
Эволюционные аспекты становления и развития налоговой системы Российской Федерации
Authors: Умалатова Х.Н. , Магомедова Д.М. 
Published: January 2025

В исследовании рассматриваются основные исторические аспекты развития налоговой системы. Изучаются основные налоги, принятые за многолетнюю историю развития налоговой системы. Кроме того, делаются предложения по совершенствованию современной налоговой системы, с учетом использования прогрессивных элементов исторического опыта налогообложения
The study examines the main historical aspects of the development of the tax system. The basic taxes accepted for long-term history of development of tax system are studied. In addition, proposals are made to improve the modern tax system, taking into account the use of progressive elements of the historical experience of
«Северный поток-2» - европейский энергетический интерес
Authors: Игумнова А.Д. 
Published: January 2025

В настоящее время на мировом рынке идет борьба за ресурсы. Контроль над ресурсами - это контроль над странами и континентами. Главным ресурсом на протяжении многих лет остаются - углеводороды. При этом, обладать важнейшими составляющими мирового энергетического рынка можно двумя путями: контролируя добычу и контролируя пути доставки энергетических ресурсов к потребителям. Россия продолжает наращивать темпы роста добычи нефти и газа, тем самым занимая высокую позицию на мировом энергетическом рынке. Во многом, это связано с разработкой новых месторождений, развитием Дальнего Востока, как крупного источника природного газа, поставляемого в страны АТР а также с развитием новых проектов, как Северный поток -2 , от поставок газа которого будут зависеть многие страны Европы.
In the world market there is a fight for resources now. Control over resources is a control over the countries and continents. Remain the main resource for many years - hydrocarbons. At the same time, it is possible to possess the most important components of the world energy market in two ways: controlling production and controlling ways of delivery of energy resources to consumers. Russia continues to increase growth rates of oil and gas production, thereby taking a high position in the world energy market. In many respects, it is connected with development of new fields, development of the Far East as large source of the natural gas delivered to Asia-Pacific countries and also with development of new projects, as Nord Stream-2 on which supply of gas many countries of Europe will depend.
Портфельные инвестиции: сущность, преимущества и риски
Authors: Халяпин А.А. , Кумпилов Н.Т. , Папазьян Р.М. 
Published: January 2025

В данной работе рассматривается сущность портфельного инвестирования, его принципы и методы управления портфелем. Портфельные инвестиции представляют собой вложения свободных денег в различные ценные бумаги. Они прежде всего намного надежнее прямых инвестиций и помогают сохранять капитал, приумножая его. Несмотря на имеющиеся риски данного вида инвестирования, благодаря его преимуществам, оно достаточно стремительно развивается в России. Авторами рассмотрена структура «идеального» инвестиционного портфеля по рыночным рискам и категориям активов, изучены основные преимущества и недостатки портфельного инвестирования, приведены статистические данные о портфельных инвестициях в России. В статье изучены риски портфельного инвестирования, которые условно можно разделить на две категории: общерыночные и узконаправленные. Авторами рассмотрены рекомендации, которых следует придерживаться при составлении инвестиционного портфеля в целях минимизации выявленных рисков.
This article discusses the essence of portfolio investment, its principles and methods of portfolio management. Portfolio investments are investments of free money in various securities. First of all, they are much more reliable than direct investments and help to preserve capital, increasing it. Despite the existing risks of this type of investment, thanks to its advantages, it is developing quite rapidly in Russia. The authors consider the structure of the "ideal" investment portfolio by market risks and asset categories, study the main advantages and disadvantages of portfolio investment, provide statistical data on portfolio investments in Russia. The article examines the risks of portfolio investment, which can be divided into two categories: General market and narrowly focused. The authors consider the recommendations that should be followed when compiling an investment portfolio in order to minimize the identified risks.
Цифровая экономика: благо или угроза для современного общества
Authors: Глотова В.Г. 
Published: January 2025

Актуальностью темы исследования является изменения системы организационно-экономического управления, сопряжения программ цифровизации с переходом к новому технологическому укладу. Для решения многих производственных задач требуется современное программное обеспечение и ИТ-технологии. Освоение возможностей, порождаемых цифровой экономикой, позволит России войти в группу стран-лидеров
The relevance of the research topic is the change in the system of organizational and economic management, interfacing digitalization programs with the transition to a new technological structure. To solve many production problems requires modern software and IT technology. Mastering the opportunities created by the digital economy will allow Russia to enter the group of leading countries.
Анализ современного состояния инновационного развития республики Саха (Якутия)
Authors: Никифорова А.В. 
Published: January 2025

В статье проведен анализ потенциала Республики Саха (Якутия) в создании инноваций и их коммерциализации, а также результативность инновационной политики региона.
The article analyzes the potential of the Republic of Sakha (Yakutia) in creating innovations and their commercialization, as well as the effectiveness of the innovation policy of the region.
Место аудита в системе функционирования экономических субъектов
Authors: Атаев М.Г. 
Published: January 2025

В статье рассматривается значение аудита в современной системе функционирования экономических субъектов, описывается сущность, место, задачи и основные цели аудита на экономических субъектах.
The article discusses the importance of audit in the modern system of functioning of economic entities, describes the nature, place, tasks and main goals of audit in economic entities.
Методы оценки рентабельности предприятия
Authors: Лукьянченко А.В. , Игнатова М.А. , Павлов Д.С. 
Published: January 2025

Научная статья посвящена обзору основных методов оценки рентабельности предприятия, которые используются в рамках отечественной управленческой практики. Актуальность исследования обусловлена тем, что при помощи оценки рентабельности организации проводится анализ эффективности деятельности и финансовой устойчивости бизнеса. В рамках статьи рассмотрены теоретические основы понятия «рентабельность». Описаны основные методы оценки рентабельности предприятия, их характеристика и преимущества.
The scientific article is devoted to a review of the main methods for assessing the profitability of an enterprise, which are used as part of domestic management practice. The relevance of the study is due to the fact that by evaluating the profitability of the organization, an analysis of the effectiveness of activities and financial stability of the business is carried out. The article discusses the theoretical foundations of the concept of "profitability". The main methods for assessing the profitability of the enterprise, their characteristics and advantages are described.
ANALISIS PEMILIHAN MODA ANGKUTAN BARANG DARI NUNUKAN KE TARAKAN DENGAN METODE AHP (ANALITYCAL HIERARCY PROCESS)
Authors: Helen Helen , Syarif Iif Ahmad 
Published: January 2025

ABSTRACT: There are multiple options for transporting goods from Nunukan City to Tarakan City, necessitating an analysis of the factors influencing transportation mode selection. This study animed to to identify the influential factors and preferred mode of transportation using the AHP (Analytical Hierarchy Process) method. Data were gathered from respondents who regularly ship good betweed these cities. The analysis revealed that that the most influential criteria in the selection of freight transportation modes were: cost (28%), convenience (23%), service quality (21%), travel time (18%), and security (10%). The preferred transportation modes, based on these criteria, were ranked as follows: cargo shipes (25%), sea vessels (24.7%, rounded to 25%), ferries (24%), airplanes (14%), and speed boats (13.8% rounded to 14%).Keywords: Freight Transportation, Mode Selection, AHP (Analytical Hierarchy Process) Method. ABSTRAK: Banyaknya pilihan dalam pengiriman barang kota Nunukan menuju kota Tarakan seseorang harus mempertimbangkan interaksi antara pemilihan transportasi tersebut. Penelitian ini bertujuan untuk menguraikan faktor-faktor yang berpengaruh dan moda transportasi yang dipilih dengan menggunakan metode AHP (Analitycal Hierarcy Process). Data pada penelitian ini berupa pendapat responden yang mengirim barang dari Kota Nunukan – Kota Tarakan. Berdasarkan hasil analisis perhitungan yang telah dilakukan, maka kriteria yang berpengaruh dalam pemilihan moda angkutan barang yaitu faktor biaya sebesar 28%, kemudahan sebesar 23%, pelayanan sebesar 21%, waktu perjalanan sebesar 18%, dan keamanan sebesar 10%. Sedangkan untuk pemilihan alternatif moda yang digunakan dalam pemilihan moda angkutan barang adalah kapal barang sebesar 25%, kapal laut sebesar 0,247 dibulatkan menjadi 25%, kapal fery sebesar 24%, pesawat terbang sebesar 14%, dan speed boat sebesar 0,138 dibulatkan menjadi 14%.Kata Kunci : Angkutan barang, pemilihan moda, Metode AHP (Analitycal Hierarcy Process)
PERSEPSI MASYARAKAT TERHADAP TRANSPORTASI UMUM BERBASIS ONLINE DI KOTA TARAKAN
Authors: Kurnia Muhammad 
Published: January 2025

ABSTRACT: The development of information technology has had a significant impact on various sectors, one of which is the emergence of application-based transportation modes which are technological innovations to meet people's needs for fast and efficient transportation, especially in the face of declining quality of public transportation. The existence of online transportation services has a positive impact on society in various activities. This research analyzes the public's perception of using online public transportation services in Tarakan City. This research uses a population of consumers who have used online motorcycle taxi services with a sample of 100 respondents selected through an online questionnaire distributed via social media. Respondents have different ages and work backgrounds. The analytical method used is quantitative descriptive, describing data and facts related to public perceptions. The research results show that public perception of the use of online motorcycle taxi services has a significant and positive influence. The success of this transportation service is greatly influenced by the driver's performance in providing services to the public.Keywords: public perception, online based, public transport ABSTRAK: Perkembangan teknologi informasi telah membawa dampak besar dalam berbagai sektor, salah satunya adalah munculnya moda transportasi berbasis aplikasi yang merupakan inovasi dari teknologi untuk memenuhi kebutuhan masyarakat akan transpotasi yang cepat dan efisien, terutama dalam menghadapi penurunan kualitas tranpsortasi umum. Keberadaan layanan transportasi online memberikan dampak positif bagi masyarakat dalam berbagai aktivitas. Penelitian ini bertujuan untuk menganalisis persepsi masyarkat terhadap penggunaan layanan tranpsortasi umum berbasis online di Kota Tarakan. Penelitian ini menggunakan populasi konsumen yang telah menggunakan layanan ojek online dengan sampel sebanyak 100 responden yang dipilih melalui kuisioner online yang disebar melalui media sosial. Responden memilki latar belakang usia dan pekerjaan yang berbeda. Metode analisis yang digunakan adalah deskriptif kuantitatif, yang bertujuan untuk menggambarkan data dan fakta terkait persepsi masyarakat. Hasil penelitian menunjukkan bahwa persepsi masyarakat terhadap penggunaan layanan ojek online memiliki pengaruh yang signifikan dan positif. Kesuksesan layanan transportasi ini sangat dipengaruhi oleh kinerja pengemudi dalam memberikan pelayanan kepada masyarakat.Kata kunci: persepsi masyarakat, berbasis online, transportasi umum
Early Diagnosis of Cesarean Site Ectopic Pregnancy: The Critical Role of Ultrasound in Preventing Complication
Authors: Farayha Farayha Khalid , Shaukat Iqra , Jamil Mohsin , Suhail Beenish , Ahmed Khan Niazi Hassaan , Niazi Abdullah Ahmed Khan 
Published: January 2025

Cesarean scar ectopic pregnancy (CSP) is a rare type of ectopic pregnancy where the embryo implants on the cesarean scar from a prior surgery. We present a case of a 34-year-old woman, gravida 6, para 5, with history of five previous cesarean sections and uncontrolled type 2 diabetes. She presented with 8 weeks and 3 days of amenorrhea. Transabdominal and transvaginal ultrasound confirmed a viable gestation implanted in the anterior part of the lower uterine segment, within the cesarean scar region. Subsequently, laparotomy for excision of ectopic pregnancy was done. Gestational sac adherent to previous uterine scar was removed with all its membranes. Histopathology report confirmed the product of conception. Early diagnosis of cesarean scar ectopic pregnancy (CSP) via ultrasound is vital. Recognizing a gestational sac in the lower uterine segment helps guide timely treatment and prevent serious complications.

Key Words: Cesarean scar ectopic pregnancy (CSP), ultrasound diagnosis, laparotomy.
Simple and rapid detection of DNase I for diagnosing myocardial infarction using a microbead dielectrophoresis-based DNA detection approach
Authors: Nakano Michihiko , Asahi Kohki , Inaba Masafumi , Suehiro Junya 
Published: January 2025

Abstract
Rapid diagnosis of acute myocardial infarction (AMI) is crucial for initiating timely medical treatment in the early stages following symptom onset, thereby improving patient outcomes. This study introduces a novel method for the swift detection of DNase I activity, a recognized biomarker for AMI diagnosis. Employing a microbead dielectrophoresis (DEP)-based DNA detection technique, DNase I activity was quantified through changes in the DEP properties of DNA-labeled microbeads. The measurements were performed using a dielectrophoretic impedance measurement. The proposed method exhibited high sensitivity, detecting DNase I activity as low as 10−4 and 10⁻5 U within reaction times of 10 and 30 min, respectively. Compared to conventional methods such as enzyme-linked immunosorbent assay and single radial enzyme diffusion, this approach is faster and more straightforward. A proof-of-concept demonstration further highlights the potential of this method for rapid and accurate AMI diagnosis.
Broadband and high efficiency apodized grating coupler via multi-wavelength mode matching
Authors: Huang Shiyuan , Hou Jin , Qu Yu , Long Hao , Yang Chunyong , Chen Shaoping 
Published: January 2025

Abstract
The coupling bandwidth of apodized grating coupler (AGC) focused on single-wavelength designs is relatively narrow, which leads to their limitation in high-capacity communication. To address this challenge, we adopted a multi-wavelength mode matching method to design AGC, which enhance both phase and mode-field matching at multiple wavelengths. On the Silicon-On-Insulator (SOI) platform, compared with single-wavelength AGC, the 3 dB bandwidth of multi-wavelength AGC increases from 60 to 88 nm, and the coupling loss decreases from 1.74 to1.3 dB. Additionally, on the silicon nitride (Si3N4) platform. compared with single-wavelength AGC, the 1 dB bandwidth of multi-wavelength AGC increases from 39 to 79 nm, and the coupling loss decreases from 2.7 to 2.2 dB, and with a great 3 dB bandwidth of 140 nm, which represents the largest bandwidth obtained on the Si3N4 platform without adding complex structures. These results demonstrate the effectiveness of the multi-wavelength mode matching method in designing AGCs for improving bandwidth and coupling efficiency in communication systems.
Signal subtraction using nanosecond optical pulses with two different pulse energies in two-photon photoacoustic microscopy (TP-PAM) with a ring-shaped acoustic transducer to evaluate precise thickness
Authors: Kaneko Takashi , Maehara Seiji , Hamano Shujiro , Yamaoka Yoshihisa , Kimoto Akira 
Published: January 2025

Abstract
We propose a signal subtraction method for two-photon photoacoustic microscopy (TP-PAM) with a ring-shaped acoustic transducer. This signal subtraction can reduce the contribution of one-photon photoacoustic (PA) signals based on the different pulse-energy dependence of one- and two-photon PA signals. The ring-shaped acoustic transducer extends the depth of focus in TP-PAM. The combination of the subtraction method and ring-shaped acoustic transducer in TP-PAM allows visualization of the edge of a target filled with a mixed solution of two-photon and one-photon absorbers and precise estimation of the thickness of the target.
Human-oriented economy: The research problem statement
Authors: Nasyrova S. I. , Mierin L. A. 
Published: January 2025

Aim. The work aimed to formulate the main research problem in the context of human-oriented economy, which key role is assigned to a human being and the satisfaction of their needs.Objectives. The work seeks to reveal the relationship between human-oriented economy and the humanization of the economic system, to identify human-oriented economy using the black-box diagram, and to indicate the research problem for further investigation.Methods. The authors used the scientific knowledge methods, namely the method of constructing concepts and the black-box diagram.Results. The work presents the relationship between a human-oriented economy and the economic system humanization (a human-oriented economy is based on the principles of its humanization, aimed at producing reasonably required goods for the full development of a human, based on their triple nature). The work also determines the nature of the possible influence of humanization on a human-oriented economy (coincidence/confrontation of the ideologies of these phenomena). In addition, the understanding of a human-oriented economy is revealed using the black-box diagram (black box is a human-oriented economy, input parameters are human needs, output signals are satisfaction of needs, an inverter system is components of a human-oriented economy). The research problem is presented in relation to a human-oriented economy, while its solution will contribute to the human development and the economic system as a whole.Conclusions. The research problem stated sets a benchmark for further study of the essence and nature of a human-oriented economy in order to construct its full-fledged theory.
Development of an algorithm for managing the end-to-end process of creating and launching high technology products using Smart-Stage-Gate
Authors: Kalko A. A. 
Published: January 2025

Aim. The work aimed to theoretically substantiate the development of an algorithm for managing the end-to-end process of creating and launching high technology products using the Smart-Stage-Gate approach.Objectives. The work studied the process of creating and launching high technology products in modern conditions; identified the problems and restrictions of this process, and justified the need to apply the algorithm proposed in the article for managing the end-to-end process of creating and launching high technology products based on Smart-Stage-Gate.Methods. The author used a comparative and logical analysis of theoretical concepts for managing the processes of creating and launching high technology products; applied systematization and generalization of the advantages of the algorithm proposed in the work for managing the end-to-end process of creating and launching high technology products on the market based on Smart-Stage-Gate.Results. In order to improve the efficiency of science-based enterprises, the work highlights the advantages of the algorithm for managing the end-to-end process of creating and launching products based on the Smart-Stage-Gate digital model, and proposes the author’s methodology for assessing risks at each stage of the process, which has a significant impact on the development of a new product. It also substantiates the assertion that the most important conditions for the correct management decision in managing the end-to-end process of creating and launching the high technology products based on the Smart-Stage-Gate digital model for enterprises operating in industries subject to rapid technological change are the digital transformation of the management model, customer requirements, the internal potential of the enterprise, and access to knowledge and the necessary resources.Conclusions. The use of the proposed algorithm, description of the capabilities of all stages, information flows, and risk assessment methods in the implementation of the algorithm for managing the end-to-end process of creating and launching high technology products will result in the promptness and efficiency of solving problems arising in projects, as well as in a stronger position of the company
Advancing digital government: Opportunities and prospects
Authors: Zhao Kunliang 
Published: January 2025

Aim. The work aimed to determine the prospects for the development of digital government amid ongoing digital technological advancements.Objectives. The work seeks to identify general trends in digital government development, determine existing support strategies in the process of its development, and reveal the achievements and challenges of digital government development in China.Methods. The study employed statistical data analysis, comparative analysis, deduction, induction, and causal analysis.Results. The work traces the trends in digital government development worldwide, including program documents and data summaries. The current situation of digital government development in China is analyzed, with key problems identified. The author emphasizes the need for digital transformation of public administration.Conclusions. The article presents the opportunities for digital government development based on solving the identified problems. These include legal and institutional contradictions and limitations, low levels of synergy and cooperation between government agencies, and insufficient technological development and use of resources containing user data.