Suchergebnisse

The study improved budgeting efficiency at industrial enterprises with evidence from Russia, Italy, and the Middle East. In the era of contemporary globalization and technological advancement, a budgeting system holds paramount significance in the effective management of the financial operations and activities, enhancing the overall efficiency of the firm's cash management, mitigating the risk of finance misallocation, and improving the overall financial performance of the enterprise. However, despite its effectiveness, there is a lack of evidence supporting budgeting automation and its efficiency in managing industrial enterprises. More so, limited theoretical and practical relevance is found in the context of Russia, Italy, and the Middle East. This research intended to fill the existing research gap where a qualitative research design was opted. Primary data were collected from the budgeting heads of 3 pharmaceutical firms, each located in Russia, Italy, and Iran. In-depth interviews with 3 budgeting heads identified that the conventional incremental budgeting system needed amendment and replacement with a consolidated and contemporary yet flexible approach to bring radical improvements at the macro-environment level within the industrial enterprise. The key findings led to the development of a model to improve budgeting efficiency, comprising three components: information and analytical/accounting support for budgeting, production accounting information, and a combination of the regulated operation prices. The consolidation of these three components can yield budgeting efficiency. Doi: 10.28991/ESJ-2023-07-01-013 Full Text: PDF

The crisis phenomena irregularity due to the COVID-19 pandemic requires new, to a certain extent, non-routine tools for their settlement, namely the action effect enhancers of the state and private investors to develop the economy in conditions of shrinking volumes of available financial resources. The paper proposes the Investment Multiplier (IM) as such a tool. The author's model was generated based on a detailed description of developing multiplier processes to analyze its action. The study aims to estimate the IM values of the economies of Kurgan, Sverdlovsk, and Chelyabinsk, the most industrially developed Russian regions, and identify the main points of their economic growth. The key research method was regression analysis. The present study establishes interconnectivity between marginal propensity and savings, marginal propensity and imports, marginal tax rate, and investment accelerator, and their influence on the regional multiplier. From a position of investment multiplier, the authors try to narrow the research gap in how investment policies influence the economic growth of the Russian regions. The study results determine IM values for the analyzed regions, identifying their differences and reasons. The key points of economic growth in these regions were identified. The scientific novelty involves applying changes in regional multiplier processes' dynamics to determine the key development points. The practical significance is that the IM value is an analytical tool that will identify existing key points of regional economic development and, by managing the IM value, create new points for investments with a large-scale multiplier effect, thus developing the regional economy. Doi: 10.28991/ESJ-2022-06-02-05 Full Text: PDF

Objectives: This research aims to develop a new economic model and conceptual directions for increasing the sustainability of regional budgets in the Russian Federation. Methods: The research methodology is based on empirical methods (data collection, study, and comparison), methods of synthesizing theoretical and practical material, and mathematical and statistical analyses. When processing information, methods of systematization and grouping were used. The budgets of the constituent entities of the Russian Federation (BCERF) are the object of this study. The authors proposed grouping and revealed the consequences of the factor actions for the regions, leading to a reduction in income, an increase in the expenses of the BSRF, the need for government borrowing, etc. Findings: Conceptual directions for increasing the sustainability of regional budgets in the Russian Federation were proposed, such as eliminating the practice of subsidies in areas not defined by regulatory legal acts and improving the methodology for distributing subsidies for fiscal equalization, aimed at reducing the risks of underfinancing the expenditure obligations of a constituent entity of the Russian Federation (CERF). Novelty: The scientific novelty of this research includes the presentation of more effective mechanisms for controlling budgetary reserves and increasing the sustainability of regional budgets. Doi: 10.28991/ESJ-2024-08-02-015 Full Text: PDF

Controlling is essential for public organizations to deliver optimal performance. However, the existing literature lacks sufficient knowledge to help organizations implement better strategies to enhance control. Therefore, this study examined the concept of control in the public sector, its impact on organizational efficiency, and a key focus on implementation. This study adopted a mixed approach (qualitative and quantitative) to study control in the public sector. The literature review was used to gather qualitative data, and a survey was conducted among the managers working in Russian public organizations to determine their responses to controlling practices. The results were compared and analyzed to provide implications and recommendations. It was noted through the results that control in public organizations depends on various factors like controlling approaches and tools, organizational culture, the autonomy of management, and functional control of organizations. Each of these aspects contributes positively toward control and improves public organizations' efficiency. Therefore, these aspects should be the core focus of public organizations to ensure greater control and efficiency. This research targeted this area to bridge the gap and determine the concept of controlling the Russian public sector. However, this research also has a limitation in that it has surveyed only 102 managers from different Russian public organizations. Doi: 10.28991/ESJ-2023-07-01-015 Full Text: PDF

This study analyzes the problem of higher professional education for people with disabilities in multinational megacities from different countries. The aim of this paper is to investigate the emerging changes and perspectives of educational inclusion in the universities of Moscow, Jakarta, Barcelona, and Cairo and to develop a new model of inclusive educational practice for universities based on an inclusive ideology of understanding the position of people with disabilities in the education system and society overall. To perform this study and verify the new model proposed by the authors, participants were selected from ten universities that indicated parameters such as accessibility, participation, quality, students' education results, and government funding. The survey aimed to collect participants' perspectives and experiences from diverse elements of the higher education community in the aforementioned locations. 751 participants were selected for the survey with a balanced gender distribution: 48.6% men and 51.4% women. Age distribution was rather diverse: the age group of 18–24 years was 25,7%, the age group of 25–34 years was 27,3%, the age group of 35–44 years was 25,6%, and the age group of 45 years 21,4%. Another distribution was people without disabilities (N=250) and with disabilities (N=551). The reliability of the research was achieved using several methods, including ANOVA. The results of this research show similarities and differences in implementing inclusive education practices across selected locations, providing a detailed picture of the current state and future perspectives of higher inclusive education. The scientific novelty of this research lies in the theoretical-methodological rationale of the new model of inclusive higher education practices in universities of major megacities and in forming the propositions on this model's implementation in higher education institutions. Doi: 10.28991/ESJ-2024-SIED1-03 Full Text: PDF

The objective of this study is to compare and underscore the advantages and disadvantages of learning English in non-English speaking countries to propose the concept of a new English teaching method for students from non-English speaking countries (the case of Russia, Spain, Serbia, and Indonesia). The study used a mixed-methods approach with qualitative analysis of literature from Russia, Serbia, Spain, and Indonesia, and a research questionnaire was developed. 1595 participants were recruited for a survey determining their experiences of learning English and students' perspectives on English teaching methods in non-English speaking countries. The data went through thematic analysis in the qualitative part of the research and descriptive analysis in the quantitative survey-based design. Findings of the qualitative analysis revealed both advantages and disadvantages of teaching English to students in selected countries; however, the main findings reported the presence of cultural barriers and students finding it difficult to form meanings from the English language context. Conceptual thinking helped to understand the role of memory and comprehension when learning a foreign language, whereby research focuses on more novel concepts. Future researchers can focus on the area of neural development of students' memory, which can help guide strategies to teach the English language effectively. Doi: 10.28991/ESJ-2023-07-06-020 Full Text: PDF

The study determined the influence of the Central Bank Digital Currency (CBDC) on the financial markets during the COVID-19 pandemic. It investigated if the CBDC had the potential to improve the efficiency and lending power of the financial system. The research relied on secondary data from a range of financial markets, such as the FTSE, MSCI, Gold Index, S&P 500, and Dow Jones, collected during the COVID-19 period. The quantitative approach was employed using the statistical software SPSS to perform descriptive statistics and regression analysis. The results revealed that the financial markets were negatively impacted by COVID-19, but the CBDC saw a higher level of development during the same period. The statistical analysis showed a positive and significant relationship between the CBDC Attention Index, the Uncertainty Index, and various financial market indices, with regression analysis indicating a significant impact of the CBDC Attention Index on all financial market indices except the Gold Index. However, this study has some limitations, including its limited scope of financial markets. Despite this, these results have important implications for academics and policymakers. It is recommended to increase the use of CBDC through well-crafted policies and legislation to fully realize its potential impact on the financial system. Doi: 10.28991/ESJ-2023-SPER-013 Full Text: PDF

This article examines the main integration trends of the state's monetary and fiscal policy in influencing economic growth and maintaining the sustainability of public debt. It is argued that the relationship between these trends of macroeconomic regulation is predetermined, on the one hand, by the potentially negative impact of fiscal expansion from the point of view of inflation, and by the negative impact of a likely state default in failing to refinance the debt from the Ministry of Finance, on the other hand. The paper studies the selected array of statistical data using the fiscal policy multipliers concept, the relationship between the effect of increase/decrease in budget expenditures, the slowdown in economic activity and the efforts by the Central Bank to offset fiscal measures, on the one hand, and the ratio of an increase/decrease in budget revenues and debt expenditures used to finance the budget investments, on the other hand. It is revealed that the investments are effective if implementing budget expenditures in the presence of the GDP gap and unrealized expectations of economic agents, while reducing spending in such a situation will intensify the recession. The GDP growth determined by these investments should provide the tax effect sufficient to cover the expenses. Otherwise, there can be negative effects of debt that establishes the need for measures to refinance public debt by the Central Bank. The conclusions of the paper can be used to assess the possible integration of monetary and fiscal policy based on various states. ; peer-reviewed

Based on a grounded theory approach to healthcare professionals' experience, this study conducted a qualitative assessment of new opportunities and provided a conceptual justification of forward-looking trends of global health system efficiency improvement and resilience toward universal health in the post-COVID-19 era. The data were collected through semi-structured interviews, while theoretical saturation was reached after 20 interviews with international experts in Global Health System Resilience (psychologists, nurses, and community health consultants). The data were analyzed using four coding stages: initial, focused, axial, and theoretical. The results showed that to achieve global health system resilience toward universal health and safety coverage in the post-COVID-19 era, it is required to develop a strategy including the support of healthcare professionals, which allows coping with the emotional and psychological impact of the pandemic. Moreover, opportunities for professional development and collaboration can enhance their resilience and adaptability during and after crises. The findings suggest factors of global health system resilience ranked using the AHP method. The present research provides a valuable insight into the significance of telemedicine, remote care, and ensuring the safety of the healthcare industry and patients as the most crucial factors for enhancing health system sustainability. This article provides new policy recommendations to ensure the long-term effectiveness and sustainability of health systems. Doi: 10.28991/ESJ-2023-07-06-011 Full Text: PDF

This research focuses on the professional development of teachers in rural areas based on digital literacy. It aims to measure the existing digital literacy and competence of rural teachers in Indonesia, Russia, and the Middle East and to assess the extent of digital literacy training provided to rural teachers for their professional development in these regions. In pursuit of this objective, a quantitative research method was incorporated into the study. The survey was conducted specifically for the research, and SPSS was used for statistical analysis. The report reflected the challenges that digitalization faces in rural areas and the differences in the provision of digital literacy training in Indonesia, Russia, and the Middle East. Various limitations are identified as hampering the integration of digital literacy in underdeveloped areas, such as the lack of proper digital infrastructure. However, the situation was found to be somewhat better in the case of Russia, with the teachers reporting the provision of adequate hardware and infrastructure, which were lacking in the cases of Indonesia and the Middle East. The same pattern was found in the case of the provision of digital literacy training opportunities in Indonesia and the Middle East, which lag behind Russia. All in all, it is imperative to develop introductory courses for using the internet and their general application for teachers in rural areas. Doi: 10.28991/ESJ-2022-06-06-019 Full Text: PDF

The study aimed to explore the influence of motivation factors on the development of professional competencies using Russian and Indonesian institutions of higher education as case studies. In pursuit of this objective, quantitative survey methodology was incorporated, and surveys were conducted during November and April of the 2018/2019 to 2021/2022 school years. The questionnaire was developed with a 10-point rating scale, aimed at addressing the development of students' professional competencies and the factors that motivate learning and competency development. Using the questionnaire, the level of professional competency development of students in Russian and Indonesian universities has been empirically analysed. The results of the study supported the spiral nature of students' professional competencies development, showing that the development of professional competencies follows a progressive and non-linear nature of component development. These results confirm that the process of professional competency development is structurally divided into separate, relatively independent stages reflecting sequential and gradual progression. The positive character of the influence of the balanced development level of intrinsic and extrinsic motivation factors on the formation of students' professional competencies has been established. The results of the research may prove useful for educational institutions and public administration bodies for the development of effective mechanisms for students' motivation within the framework of competency-based approach implementation in higher education. Doi: 10.28991/ESJ-2022-06-03-012 Full Text: PDF

Increased geopolitical tensions and economic sanctions imposed by the U.S., the European Union, and other countries against Russian sectors of the economy have caused a slowdown of economic growth in Russia and significantly restricted access to international capital markets, creating many problems for coal enterprises due to the rapid growth of competition. Russian and Indonesian coal companies need to adopt coping strategies and implement effective management practices to successfully counter the various global challenges facing the coal sector. The article aims to develop coal enterprise competitiveness management in the context of global challenges in 2022, as exemplified by Russia and Indonesia, considering the main role of these two countries in global coal exports. The management process was empirically assessed, and a comprehensive qualitative focus group session was conducted to achieve this goal. Fifty-five top managers of Russian and Indonesian coal companies participated in the focus group session to collect data for identifying all the factors and indicators to be accounted for in a holistic assessment of the companies' competitiveness. Suggestions were worked out for the development of coal companies in Russia and Indonesia, regarding current changes, to increase their competitiveness. Doi: 10.28991/ESJ-2023-07-02-021 Full Text: PDF

In the era of digitalization of education and economy and the development of artificial intelligence, adolescents appear highly competitive compared with other generations in understanding digital technologies, acquiring expertise, and mastering modern means of communication, which normally causes intergenerational conflicts and the loss of an adult's personal and functional authority. The aim of this research was to develop and test a model for developing adolescents' communicative cultures in an institution of additional education. The research emphasizes the significance of personality-oriented, interactive-communicative, and cultural approaches and conducts a comparative analysis of the sources. Methodologically, the study relies on a quantitative method with primary sources. Besides, the findings of the study contribute to the existing limited stress on the importance of adolescents' communicative cultures from the perspective of the digitalization of additional education. The study finds that the use of digital options in education has reduced social interaction among students. However, the students prefer to use digital methods of learning as they find them more convenient for communication. Therefore, the digital communication culture has high potential in the educational sector. The findings are novel as this study is one of the few recent studies that examined how communicative culture has transformed due to digital means in education. Doi: 10.28991/ESJ-2022-SIED-019 Full Text: PDF

The study aims to propose and validate a new digital model based on the Zettelkasten and interval repetition system for comprehensive and full-cycle training of the students. The core idea is to enhance the learning experience and effectiveness of the given training course by enhancing the student's attention during the learning and long-term information retention. In pursuit of the aforementioned research aim, the study incorporates a quantitative research methodology by combining experiments and a survey. In particular, the effectiveness of the proposed model was assessed via an achievement assessment involving two groups of students and assessing their scores on the same test. This was followed by a metacognitive awareness survey of the two groups to investigate their perceived understanding and performance (with and without the use of a model). The proposed model was found to be effective in enhancing the learning experience and effectiveness of the students on the training course. The Zettelkasten facilitates the management of the student's attention, while the interval repetition system contributes to increased retention. The students that used this model in their learning and preparation scored better than their peers. Also, they reported a significantly higher understanding and awareness of their learning than their peers. The model can be incorporated into the learning process or the provision of training courses to the students. This study is the first to suggest the integration of Zettelkasten and the interval repetition system into one learning model for the students. The article proposes a practical model that can be incorporated by teachers to improve the learning effectiveness of their students. This article has some limitations as well that must be acknowledged. Doi: 10.28991/ESJ-2023-SIED2-01 Full Text: PDF

During the transition to the mixed education model during the Covid-19 pandemic, some issues have emerged in the matter of providing and supporting the quality of university education in all countries, including educational programs' relevance to the demands of the labor market, expectations of students and their families, digital transformation of the educational process, and economic stability of institution networks. The purpose of the research was to evaluate the quality of educational services in the higher education systems of Indonesia and Russia. The study systematized several essential factors for achieving educational service quality in the current higher education systems, given the limitations imposed by Covid-19. Following this objective, the study utilized a quantitative approach, adopting the SERVQUALmodel that measures the service quality across five service dimensions: tangibility, reliability, responsiveness, assurance, and empathy. The model aided the development of the questionnaire to assess the quality of the educational services of Indonesian and Russian universities. The questionnaire included 25 close-ended questions on two scales: one to measure the students' expectations regarding the quality of educational services and the other to measure the students' current perceptions. A snowball technique was used to recruit students from Indonesian and Russian universities as participants in the study. The students were asked to assess the educational services of their universities based on their initial expectations and current perceptions. Overall, the students of both countries revealed that they had high expectations from the educational services of their universities. However, the current perceptions of the Russian students regarding the quality of educational services provided by their universities are higher and more positive than the perceptions of the Indonesian students regarding the quality of educational services being delivered to them. The findings of the study have implications for education practitioners. Doi: 10.28991/ESJ-2022-SIED-05 Full Text: PDF