bluuebunny/crossref_metadata_2025_split huggingface dataset:
RELEVANSI NILAI AKUNTANSI ASET TIDAK BERWUJUD PADA ERA DIGITAL
Authors: Astuti Elly , Yusdita Elana Era , Riana Ayu , Stevani Jesika , Febriani Karina Nurani 
Published: January 2025

Perkembangan teknologi telah mendiversifikasi aset tak berwujud secara signifikan, yang menekankan pentingnya aset tersebut dalam pelaporan keuangan. Para pemangku kepentingan mengandalkan laporan ini untuk membuat keputusan ekonomik. Studi ini mengeksplorasi relevansi penilaian aset tak berwujud dalam transformasi digital yang berkembang pesat. Dengan menggunakan kombinasi tinjauan pustaka dan metode kuantitatif dan kualitatif, penelitian ini bertujuan untuk mendapatkan pemahaman yang komprehensif. Temuan penelitian mengungkapkan bahwa klasifikasi aset tak berwujud semakin beragam, mencakup organisasi, karyawannya, dan persepsi konsumen. Namun, investor cenderung tidak melihat pengungkapan aset tak berwujud sebagai sinyal positif untuk meningkatkan nilai perusahaan. Sebaliknya, dari perspektif konsumen dan mitra bisnis, pengembangan aplikasi yang mudah digunakan dan reputasi merek yang kuat secara signifikan meningkatkan nilai perusahaan perangkat lunak dan layanan teknologi informasi.

Technological developments have diversified intangible assets significantly, emphasizing their importance in financial reporting. Stakeholders rely on these reports to make economic decisions. This study explores the relevance of intangible asset valuation in the rapidly evolving digital transformation. By using a combination of literature reviews and quantitative and qualitative methods, this research aims to gain a comprehensive understanding. Research findings reveal that the classification of intangible assets is increasingly diverse, encompassing organizations, their employees, and consumer perceptions. However, investors tend not to see disclosure of intangible assets as a positive signal to increase company value. On the contrary, from the perspective of consumers and business partners, the development of easy-to-use applications and a strong brand reputation significantly increases the value of information technology software and services companies.
ANALISIS TEORI AISAS DALAM STRATEGI KOMUNIKASI PEMASARAN PADA AKUN INSTAGRAM @waturumpuk_mendak
Authors: Ningsih Riska Yulia , Mukhlisin Latutik - , Darodjah Rakhma Widya , Syarifuddin Muhammad 
Published: January 2025

Wisata Alam Watu Rumpuk, yang berlokasi di desa Mendak Kabupaten Madiun, telah berkembang dari kawasan semak belukar menjadi destinasi wisata alam unggulan berkat inisiatif masyarakat dan dukungan pemerintah. Menghadapi tantangan ekonomi akibat gagal panen cengkeh, masyarakat berinovasi dengan mengubah potensi alam menjadi objek wisata. Dalam mempromosikan destinasi ini, akun Instagram @waturumpuk_mendak memainkan peran penting dalam strategi komunikasi pemasaran digital. Penelitian ini bertujuan untuk menganalisis penerapan teori AISAS (Attention, Interest, Search, Action, Share) dalam strategi pemasaran yang diterapkan pada akun Instagram tersebut. Dengan menggunakan pendekatan kualitatif deskriptif melalui wawancara, observasi, dan dokumentasi, penelitian ini mengeksplorasi bagaimana konten visual dan interaksi di media sosial berkontribusi terhadap menarik perhatian audiens, membangkitkan minat, dan mendorong kunjungan. Hasil penelitian menunjukkan bahwa penggunaan Instagram yang didukung oleh fitur-fitur seperti foto, video reels, hashtags, dan kolaborasi dengan influencer secara efektif menarik audiens, meningkatkan visibilitas, dan mendorong tindakan seperti kunjungan fisik ke lokasi wisata. Penelitian ini memberikan wawasan bagi pengelola wisata alam dalam memanfaatkan media sosial untuk promosi, serta memberikan kontribusi pada pengembangan pemasaran digital destinasi wisata berbasis media sosial.

Watu Rumpuk Nature Tourism, located in Mendak village, Madiun Regency, has transformed from a bushy area into a premier nature tourism destination thanks to community initiative and government support. Facing economic challenges due to clove crop failures, the community innovated by transforming natural potential into a tourist attraction. In promoting this destination, the Instagram account @waturumpuk_mendak plays an important role in the digital marketing communication strategy. This study aims to analyze the application of the AISAS (Attention, Interest, Search, Action, Share) theory in the marketing strategy implemented on the Instagram account. Using a descriptive qualitative approach through interviews, observations, and documentation, this research explores how visual content and interactions on social media contribute to attracting audience attention, generating interest, and encouraging visits. The research results show that the use of Instagram, supported by features such as photos, video reels, hashtags, and collaborations with influencers, effectively attracts audiences, increases visibility, and encourages actions such as physical visits to tourist locations. This research provides insights for nature tourism managers in utilizing social media for promotion, as well as contributing to the development of digital marketing for social media-based tourist destinations.
Саммит Будущего и права человека.
Authors: Карташкин В.А. 
Published: January 2025

Данная публикация посвящена неординарному событию глобального масштаба — Саммиту Будущего, состоявшемуся 22—23 сентября текущего года и призванному сыграть важную роль в подтверждении Устава ООН, активизации многостороннего подхода к проблемам, придании ускорения выполнению существующих обязательств, а также в согласовании конкретных решений проблем и восстановлении доверия между государствами — членами Организации. Автор делает специальный акцент на итогах Саммита в контексте осуществления и защиты прав человека, рассматривая в дискуссионном ключе спорные точки зрения на данную проблематику, содержащиеся в других публикациях.
This article is devoted to an extraordinary global event – Summit of the Future, which took place on September 22-23 this year and was called upon to play an important role in reaffirming the UN Charter, activating the multilateral approach, accelerating the implementation of existing commitments, as well as agreeing on specific solutions to problems and restoring trust between member states. The author places special emphasis on the results of the Summit in the context of the implementation and protection of human rights, examining in a discussion vein the controversial points of view on this issue contained in other publications.
К вопросу о совершенствовании правового механизма предотвращения загрязнения атмосферного воздуха
Authors: Джунусова Д.Н. 
Published: January 2025

Проблема обеспечения надлежащего качественного состояния атмосферного воздуха с каждым годом приобретает все более актуальный характер. В связи с этим необходимо постоянно совершенствовать правовые основы организации охраны этого важнейшего компонента природной среды. В статье исследуются причины и факторы, способствующие ухудшению качества атмосферного воздуха, последствия его загрязнения для живых организмов, проводится анализ содержания основных нормативных правовых актов, устанавливающих обязательные требования по охране атмосферного воздуха от загрязнения.
The problem of ensuring the proper quality of atmospheric air is becoming more and more relevant every year. Therefore, it is necessary to constantly improve the legal framework for the organization of protection of this most important component of the natural environment. The article examines the causes and factors contributing to the deterioration of atmospheric air quality, the consequences of its pollution for living organisms, analyzes the content of the main normative legal acts establishing mandatory requirements for the protection of atmospheric air from pollution.
К вопросу о предмете экологического права
Authors: Куракин А.В. , Елбаева Н.А. , Козырева Ю.Н. , Калинина Ю.В. 
Published: January 2025

В статье рассматривается предмет экологического права, характеризуется круг общественных отношений, связанных с экологическим правом. Отмечается, что основы данного направления правового регулирования определены в Конституции России. Приводятся различные точки зрения относительно определения предмета экологического права, а также сформулировано собственное представление о данной отрасли с учетом опыта имеющегося доктринального анализа.
The article examines the subject of environmental law, characterizes the range of public relations related to environmental law. It is noted that the foundations of this area of ​​legal regulation are defined in the Constitution of Russia. Various points of view are given regarding the definition of the subject of environmental law, and the author's own idea of ​​this branch is formulated taking into account the experience of the existing doctrinal analysis.
Роль общественного контроля в обеспечении прав и свобод человека и гражданина в Российской Федерации: перспективы развития
Authors: Ястребова А.И. , Поваров Н.А. 
Published: January 2025

В статье рассматривается понятие общественного контроля, анализируются принципы и основы данной деятельности, закрепленные в законах и подзаконных актах, исследуются цели, субъекты и формы осуществления общественного контроля в России. Предложены перспективы развития общественного контроля в Российской Федерации. Делается вывод о необходимости более тесного сотрудничества государства и общества в решении различных вопросов организации и обеспечения общественной жизнедеятельности.
The article examines the concept of public control, analyzes the principles and foundations of this activity, enshrined in laws and regulations, examines the goals, subjects, and forms of implementation of public control in Russia. Prospects for the development of public control in the Russian Federation are proposed. A conclusion is made about the need for closer cooperation between the state and society in solving various issues of organizing and ensuring public life.
Защита прав кредиторов от сделок с номинальными (мнимыми) держателями активов должника
Authors: Амбарцумов Р.А. 
Published: January 2025

Недобросовестные должники часто «записывают» свое имущество на других лиц — мнимых собственников. В результате такое имущество не попадает в конкурсную массу должника в случае его банкротства, и кредиторы не могут получить удовлетворение своих требований из стоимости этого имущества. Для защиты прав и законных интересов кредиторов необходимо наличие действенного механизма по возврату активов в конкурсную массу должника — реального собственника имущества. Между тем при защите кредиторами своих прав на практике часто возникают сложности, связанные с доказыванием мнимости собственника и выбором способа защиты. Автор исследует понятие мнимости собственности и способы защиты прав кредиторов от сделок с мнимыми собственниками.
Unfair debtors often "write down" their property to other persons – imaginary owners. As a result, such property is not included in the bankruptcy estate of the debtor in the event of bankruptcy and creditors are deprived of the opportunity to obtain satisfaction of their claims from the value of this property. To protect the rights and legitimate interests of creditors, it is necessary to have an effective mechanism for the return of assets to the bankruptcy estate of the debtor – the real owner of the property. Meanwhile, in practice, when creditors protect their rights, difficulties often arise related to proving the imaginary owner and choosing a method of protection. This paper examines the concepts of imaginary property and ways to protect creditors' rights from transactions with imaginary owners.
Конституционное регулирование брачно-семейных отношений в Республике Беларусь
Authors: Шупицкая О.Н. 
Published: January 2025

Брачно-семейные отношения — сфера общественных связей, в которых сочетается как частноправовое, так и публично-правовое регулирование. Брак как союз мужчины и женщины, семья являются основными институтами гражданского общества, находящимися одновременно и под пристальным вниманием государства. Брачно-семейные отношения в Беларуси регулируются, с одной стороны, нормами обычаев и традиций, а с другой — нормативными актами государства, среди которое важнейшее значение имеет Конституция Республики Беларусь. Цель исследования — проанализировать конституционное регулирование брачно-семейных отношений в условиях белорусской национальной правовой системы через призму обычаев, конституционно-правовых принципов и конституционно-правовых норм; выявить тенденции, связанные с указанным регулированием. По мнению автора, при сохранении в целом диспозитивного характера воздействия на сферу брака и семьи со стороны белорусских государственных институтов возрастает число императивных предписаний, позволяющих в определенной мере контролировать эту сферу.
Marital and family relations are a sphere of social relations, which combine both private and public legal regulation. Marriage as a union of a man and a woman, family are the main institutions of civil society, which are simultaneously under close attention of the state. Marital and family relations in Belarus are regulated, on the one hand, by the norms of customs and traditions, and, on the other hand, by regulatory acts of the state, among which the Constitution of the country is the most important. The purpose of the study is to analyze the constitutional regulation of marital and family relations in the context of the Belarusian national legal system through the prism of customs and constitutional legal principles and constitutional legal norms; to identify trends associated with this regulation. According to the author, while maintaining the generally optional nature of the impact on the sphere of marriage and family on the part of Belarusian state institutions, the number of imperative regulations is increasing, allowing marriage and family to be to a certain extent controlled.
Changes in Approaches to the Analysis and Forecasting of Domestic Mechanical Engineering within Manufacturing Industries
Authors: Borisov V. N. , Zinchenko Yu. V. 
Published: January 2025

Relevance: The article analyzes the relationship between the development of domestic mechanical engineering and relevant scientific schools within the framework of the concept of sustainable development. The functioning of domestic mechanical engineering is considered in the context of international associations. The following methods were applied in the study: a systems approach, functional, comparative economic, and statistical analyses, as well as the authors’ methodological developments. The scientific novelty of the article lies in the implementation of theauthors’ approach to studying mechanical engineering as an interaction between scientific schools and economic and environmental factors. The results and conclusions of the study may be useful for decision-making within the existing economic model of the Russian Federation when forecasting, developing, and adjusting strategic programs for industry development.
Book Reviews
Authors: Bienhoff Jamie , Veysey-White Isaac , Deckbar Anne 
Published: January 2025

Dona Pursall and Eva Van de Wiele, eds., Sugar, Spice, and the Not So Nice: Comics Picturing Girlhood (Leuven: Leuven University Press, 2023). 250 pp. ISBN: 9789462703612 (€30.00)
María Porras Sánchez and Gerardo Vilches, eds., Precarious Youth in Contemporary Graphic Narratives: Young Lives in Crisis (New York: Routledge, 2023). 288 pp. ISBN: 9781032123592 (Hardback: $180, eBook: $41.24)
David Pinho Barros, The Clear Line in Comics and Cinema: A Transmedial Approach (Leuven: Leuven University Press, 2022). 266 pp. ISBN: 9789462703209 (€59.50).
Data-Driven, Parameterized Reduced-order Models for Predicting Distortion in Metal 3D Printing
Authors: Deo Indu Kant , Choi Youngsoo , Khairallah Saad A. , Reikher Alexandre , Strantza Maria 
Published: January 2025

In Laser Powder Bed Fusion (LPBF), the applied laser energy produces high thermal gradients that lead to unacceptable final part distortion. Accurate distortion prediction is essential for optimizing the 3D printing process and manufacturing a part that meets geometric accuracy requirements. This study introduces data-driven parameterized reduced-order models (ROMs) to predict distortion in LPBF across various machine process settings. We propose a ROM framework that combines Proper Orthogonal Decomposition (POD) with Gaussian Process Regression (GPR) and compare its performance against a deep-learning based parameterized graph convolutional autoencoder (GCA). The POD-GPR model demonstrates high accuracy, predicting distortions within \(\pm 0.001\text{mm}\), and delivers a computational speed-up of approximately 1800x.
Performant Automatic BLAS Offloading on Unified Memory Architecture with OpenMP First-Touch Style Data Movement
Authors: Li Junjie 
Published: January 2025

BLAS is a fundamental building block of advanced linear algebra libraries and many modern scientific computing applications. GPU is known for its strong arithmetic computing capability, and highly suited for BLAS operations. However, porting code to GPUs often requires significant effort especially for large complex codes or legacy codes, even for BLAS heavy applications. While various tools exist to automatically offload BLAS to GPU, they are often impractical due to the high costs associated with mandatory data transfers. The advent of unified memory architectures in recent GPU designs, such as the NVIDIA Grace-Hopper, allows cache-coherent memory access across all types of memory for both CPU and GPU, potentially eliminating the bottlenecks faced in conventional architectures. This breakthrough paves the way for innovative application developments and porting strategies. In this paper, building on my preliminary work[1] demonstrating the possibility of performant automatic *gemm offload, I extend the framework to all level-3 BLAS operations, and present SCILIB-Accel[2], a novel tool for automatic BLAS offload . SCILIB-Accel leverages the cache-coherent NVLink C2C interconnect in Grace-Hopper and introduces a Device First-Use data movement policy. This policy, inspired by the OpenMP First-Touch approach in multi-socket CPU programming, minimizes CPU-GPU data transfers for typical scientific computing codes. Additionally, utilizing the dynamic binary instrumentation technique, the tool intercepts BLAS symbols directly from a CPU binary, requiring no code modifications or recompilation. SCILIB-Accel has been evaluated using multiple quantum physics codes on up to a few hundred GPU nodes, yielding promising speedups. Notably, for the LSMS method in the MuST suite, a 3x speedup was achieved on Grace-Hopper compared to Grace-Grace. SCILIB-Accel is the first tool to deliver practical, high-performance automatic BLAS offload for scientific applications.
Implementasi Sistem Pendukung Keputusan Pemilihan Anak Gizi Buruk Menggunakan Metode Weighted Product pada Puskesmas Marisa
Authors: Bahrin Bahrin , Botutihe Marniyati H , Sulehani Ruhmi 
Published: January 2025

Abstrak - Agar pemilihan Anak Gizi Buruk tepat sasaran maka perlu dirancang sistem pendukung keputusan pemilihan anak gizi buruk. Metode yang digunakan dalam sistem pendukung keputusan ini adalah Metode MADM digunakan untuk melakukan penilaian atau seleksi terhadap beberapa alternatif dalam jumlah terbatas. Secara umum dikatakan menyeleksi alternatif terbaik dari sejumlah alternatif yang ada. Salah satu metode penyelesaian masalah MADM yaitu Weighted Product. Metode ini dipilih karena dapat menentukan pengambilan keputusan secara objektif berdasarkan kriteria yang ada. Diharapkan penilaian atau pemberian bobot yang sesuai dengan kriteria (indikator pemilihan) akan memperoleh hasil yang tepat terhadap pemilihan Anak Gizi Buruk pada Puskesmas Marisa. Sistem pendukung keputusan yang akan dibuat merupakan sebuah sistem dengan menggunakan bahasa pemrograman PHP dengan Database yaitu My-SQL. Hasil output dari sistem ini berupa rangking rekomendasi siswa yang layak diluluskan pada Puskesmas Marisa dan disesuaikan dengan keadaan Anak Balita. Hasil pengujian system diperoleh nilai Cylomatic complexity = 6 dengan jumlah Region (R)= 6, Node (N)= 12, Edge (E)=16, Predicate Node (P)= 5.Kata Kunci: Gizi Buruk, MADM, Weighted Product, Puskesmas Marisa Abstract - In order for the selection of Malnourished Children to be right on target, it is necessary to design a decision support system for selecting malnourished children. The method used in this decision support system is MADM methods used to conduct the assessment or selection of some alternatives in limited quantities. In general, said selecting the best alternative from a number of alternatives. One method of solving MADM namely Weighted Product. This method was chosen because it can determine an objective decision based on the criteria. Expected ratings or weighted in accordance with the criteria (indicators selection) will get the right result against the best in the election Model Puskesmas Marisa. Decision support system that will be created is a system using the programming language PHP is My-SQL database.The output of this system in the form of ranking students eligible recommendation passed at Puskesmas Marisa and adapted to the quota of each department. The test results obtained value system Cylomatic complexity = 6 with the number Region (R) = 6, Node (N) = 12, Edge (E) = 16, Predicate Node (P) = 5.Keyword : Malnutrition, MADM, Weighted Product, Puskesmas Marisa