Tourist tax as a new tax in the Russian tax system since 2025: results of the experiment and levy prospects by E. L. Gulkova, M. V. Karp, M. V. Tipalina

“…The purposes of the study are to overview changes in tax legislation from January 1, 2025 in the field of collecting the tourist tax, features of determining its elements; to identify current problems and find ways to solve them. …”
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Malformations of cortical development: clinical spectrum in a series of 101 patients and review of the literature (Part I) by Serdal Güngör, Dilek Yalnizoğlu, Güzide Turanli, Işil Saatçi, Emel Erdoğan-Bakar, Meral Topçu

“…We studied clinical features of patients with MCD, including developmental risk factors and family history. …”
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Impact of the Pandemic on the Socio-Economic Development of Кazakhstan by Kh. N. Sansyzbayeva, L. Zh. Ashirbekova, T. Pisula, A. A. Musulmankulova

“…However, systemic social problems, both globally and nationally, have not been resolved. …”
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Theoretical and Methodological Foundations of Designing a balance Model for Reproducing Investment Potential of Institutional Sectors in the Regional System by I. V. Naumov

“…Thus, it provides to assess the investment resource endowment of the sectors and their sufficiency to solve the most important development problems, to determine the main uses of these resources by institutional sectors, and the riskiness of their investment activities. …”
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Experimental Ethics and Kantian Deontology by Vadim A. Chaly

“…It would be too hasty to assess these strategies as fallacies or tricks; it would be more correct to call them features of types of rationality that create a special dynamic of search in experimental philosophy and distinguish the scientific-experimental party from the more philosophical party. …”
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Lateral Phenotypes in Children with Ophthalmopathology by S. I. Rychkova, V. G. Likhvantseva, R. I. Sandimirov

“…The work is devoted to one of the most relevant problems of ophthalmology and neurophysiology which is the study of interhemispheric interactions in children with ophthalmopathology.The purpose of this work is to study lateral phenotypes in children with ophthalmopathology.Patients and methods. 374 6–15 years old children were observed: 1) 160 children with non-paralytic strabismus; 2) 111 children with organic pathology of the retina and the optic nerve; 3) 103 children of the control group (without ophthalmopathology). …”
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Assessment of Reinforced Concrete Bridge Deficiencies Under Service Loads by Yavuz Yardim, Erion Periku, Mehmet Alpaslan Köroglu

“…The identification of these problems reveals the need for local research and detailed inspection for bridges. …”
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On the Issue of Improving Remuneration System in Budget Organizations of the Republic of Kazakhstan by S. K. Baidybekova

“…The purpose of the research is to determine the features of accounting and analysis of wages and salaries in budget organizations. …”
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Accounting for carbon emission rights: China’s experience by M. A. Amurskaya

“…The study is crowned by the identified main problems of the modern Chinese practice of accounting for carbon rights in an aggregated form and the proposals formulated by the author. …”
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LYCEUM EDUCATION IN CONTEMPORARY RUSSIA by Leonid I. Lurye, Mikhail L. Lurye

“…The concept-theoretical problems of lyceum education are investigated. Lyceum as a type of educational institution is observed as a cultural phenomenon. …”
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Leadership Models and Leadership Styles as Success Factors in Small and Medium-sized Enterprises by Georg Thomas

“…Under conditions of the population aging, one of the most pressing and urgent problems for company management is the retirement of most administrative staff over the next few years. …”
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Constitutive Modelling of the Cyclic Response of Unsaturated Soils: A Discussion of the State-of-Art by Rodrigo Perez, Tony Fierro, Filippo Santucci de Magistris

“…Two main approaches were identified based on the mechanical features, while regarding the hydraulic behaviour, the main distinction lies in the selected SWRC. …”
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Central Banks Digital Currencies for Cross-Border Payments: Interoperability Models and Implementation Possibilities by D. A. Kochergin

“…The features of various models of interoperability in mCBDCs arrangements are revealed and prospects of their use are defined. …”
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PEDAGOGICAL ASPECTS OF DIGITALIZATION OF EDUCATION by Sysoieva Svitlana

“…Pedagogical priorities of digitalization of education such as combining the efforts of scientists and practical specialists for a comprehensive analysis and interdisciplinary solution of modern problems of digital educational space and pedagogical principles of education digitalization have been identified. …”

Cluster Analysis Algorithm in the Analysis of College Students’ Mental Health Education by Wanting Zheng

“…This work applies the integration analysis algorithm to students’ mental health analysis and identifies students’ mental health problems using the integration analysis algorithm so that students are well informed and guided. …”
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Development of electronic document management system in tax authorities by T. V. Bratarchuk, I. V. Milkina

“…The paper also analyses the features of the document management process in the tax authorities. …”
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Rectified Tangent Activation (RTA): A Novel Activation Function for Enhanced Deep Learning Performance by Gaurav Kumar Pandey, Sumit Srivastava

“…ReLU is computationally efficient but susceptible to the “dying ReLU” phenomenon, whereas Tanh has saturation problems in both its positive and negative ranges. …”
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Models, systems, networks in economics, engineering, nature and society by A.D. Stolyarov, V.V. Gordeev, V.I. Abramov

“…In a world where the ability to find and make timely, effective decisions can provide a competitive advantage or ease the process of adapting to changes in the economy, digital twins can become indispensable tools for solving problems associated with improving business performance. …”

Bridging Biological Multiscale Structure and Biomimetic Ceramic Construction by Jingjiang Wei, Tianyu Yuan, Hang Ping, Fei Pan, Zhengyi Fu

“…The multiscale structural design of organisms can solve this problem, but it still lacks sufficient research and attention. …”
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A Cloud User Anomaly Detection Method Based on Mouse Behavior by XU Hong-jun, ZHANG Hong, HE Wei

“… Aiming at the problem of cloud security threat caused by illegal operation of cloud users, this paper proposes a method to detect the abnormal behavior of cloud users by analyzing the mouse operation behavior in user’s work by using deep learning technology under the premise of ensuring the privacy of cloud users. …”
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