Kuban State University

Technology and Livelihood Education (TLE) play a critical role in equipping Filipino secondary learners with practical skills for employment and entrepreneurship. However, in geographically isolated and resource constrained divisions such as Catanduanes, variations in instructional capacity and material support continue to affect program implementation. Despite strong national policy support for skills-based education, uneven delivery at the school level highlights the need for localized, teacher centered evaluations. This study examined teachers’ perceptions of the effectiveness of the TLE program, and the challenges encountered in its implementation in the Division of Catanduanes, with emphasis on how these vary across teacher specialization, teaching experience, and training exposure. Using a descriptive comparative research design, data were collected from 139 senior high school TLE teachers selected through stratified random sampling. A researcher developed questionnaire with high reliability (Cronbach’s alpha = 0.986) measured program effectiveness in terms of curriculum relevance, teaching strategies, and resource availability, as well as implementation challenges across the same domains. Descriptive statistics, t-tests, and one-way ANOVA were employed for data analysis. Results revealed that the TLE program was generally perceived as highly effective, particularly in curriculum alignment and instructional strategies, while resource availability emerged as the most serious implementation challenge. Significant differences in perceived effectiveness and challenges were found across specialization, teaching experience, and number of trainings attended, underscoring the influence of professional competence and development on program outcomes. Based on the findings, a targeted teacher capability building program was proposed to strengthen instructional quality and address persistent resource constraints. The study provides empirical evidence to inform localized policy interventions and professional development initiatives aimed at enhancing the sustainability and effectiveness of skills-oriented education in provincial contexts.

рассматриваются финансовые механизмы, обеспечивающие структурную модернизацию транспортной инфраструктуры России в условиях высокой стоимости заемного капитала, дефицита долгосрочной ликвидности, повышенной чувствительности инвестиционных проектов к ставке, инфляции и регуляторным ограничениям. Исходная проблема состоит в том, что действующая практика подготовки инвестиционных решений в транспортной сфере по-прежнему опирается преимущественно на расчет ожидаемой доходности и подбор отдельных источников финансирования, тогда как устойчивость проектов все в большей степени определяется качеством инвестиционного обеспечения, сбалансированностью структуры капитала, параметрами долговой нагрузки, цифровой прозрачностью инвестиционного цикла и способностью проекта выдерживать стрессовые сценарии.

Objective : To develop high-accuracy neural network model for the diagnosis and prediction of the severity of mitral regurgitation as assessed by echocardiography. Materials and methods : A total of 80 patients were divided into two groups: Group 1 included 42 patients with an eccentric mitral regurgitation jet, and Group 2 included 37 patients with a central mitral regurgitation jet. All patients underwent transthoracic echocardiography with assessment of mitral regurgitation severity based on the percentage ratio of the regurgitation jet area to the left atrial area. The vena contracta, proximal isovelocity surface area radius, and the magnitude of the horizontal color Doppler expansion artifact were measured. The effective regurgitant orifice area and mitral regurgitant volume were calculated. Results . A neural network model was developed that predicts “moderate” and “severe” forms of mitral regurgitation based on echocardiography data with highest possible accuracy (100%). The accuracy for predicting the “mild” form was slightly lower (83.33%).

Subject. This article examines the issues of the steady state in the theory of accounting for income taxes and the impact of firm size on the ability to settle deferred tax balances. Objectives. The article aims to test the hypothesis that a firm's size in a steady-state condition affects its ability to settle deferred tax balances. Methods. For the study, I used theoretical and empirical analyses applying statistical and econometric tools (linear regressions, calculation of mean and median values). Data from Russian organizations for 2012–2018, whose reporting was prepared according to Russian accounting standards, were analyzed. Results. The hypothesis by S. Davidson and W.M. Voss regarding the role of firm size does not solve the problem of the steady state, but it only clarifies it: the tax position of an organization (in terms of corporate income tax accruals and pre-tax profit) does not depend on its size. At the same time, the size of the company correlates with the scale of its investment policy. The quality of models is higher for large and medium-sized companies than for small businesses. The problem of the steady state is more acute for medium and large companies. Conclusions and Relevance. The results of the study are preliminary. The confirmation of the hypothesis justifies the choice of a comprehensive distribution of tax effects and opens up prospects for further research into the tax position of organizations based on accounting information. The results obtained can be used in regulatory studies in the field of profit tax accounting and in the development of methods for analyzing the tax position of organizations.

The aim of the work is to identify the linguistic peculiarities of the functioning of the English lexeme “IT” in the Internet space of the modern Russian language. This research focuses on the concept of “Internet discourse” and its characteristics, demonstrating the activation of the English lexeme “IT” and describing its multi-stage adaptation processes, spheres of use, and structural peculiarities in the new receiving language system. The scientific novelty of the work lies in the fact that for the first time it provides a systematic description of the linguistic peculiarities of the English lexeme “IT” actively functioning in the Internet space of the modern Russian language. These peculiarities are examined from the perspective of four classification groups of linguistic units: related to activation, related to adaptation, thematic, structural. As a result of the research, the English lexeme “IT” has a high creative and productive ability in the word-formation process in the Internet space of the modern Russian language and at the same time performs a number of linguo-pragmatic functions. The cases of both independent use of the English lexeme “IT” and inclusion in multi-component structures in the receiving language (Russian) are highlighted.

Introduction . The IT industry is a strategic segment for the development of any economy. Artificial intelligence occupies a leading position in its development. Artificial intelligence has enormous potential to influence the development of any economic sector: industry and transport, agriculture, oil and gas, etc. However, its ability to self-develop suggests the potential for harm. Therefore, the development of neural networks and the widespread implementation of artificial intelligence make the question of the principles of its development and use extremely relevant. More and more developers are considering the need to address legal and ethical restrictions on the use of artificial intelligence at the design and development stages. To achieve this, it is necessary to develop and enshrine at the regulatory level fundamental guidelines (principles) for the safe use of artificial intelligence. These principles should primarily cover the safety of its use, transparency, accountability, nondiscrimination, etc. Therefore, the development and legal codification of these principles is a priority task, capable of, on the one hand, ensuring the development of advanced technologies in the IT sector of the economy, and on the other, preventing possible negative consequences of the use of artificial intelligence. Materials and methods . This article addresses the substantive content of the Azilomar Principles, as well as other principles identified in science and legislation, which could form the basis for legal regulation of the creation and use of artificial intelligence technology in the IT sector. An analysis of the existing international and national legal framework suggests that legislation in this area is still in its infancy. Currently, the main norms containing these principles are contained in individual acts of a local nature. Consequently, they apply to a limited number of individuals, and their use is purely voluntary. Therefore, it is crucial to formulate the legal, fundamental foundations (principles) of future legal regulation and enshrine them in current legislation. Research results . A substantive analysis of the Azilomar principles has led to the conclusion that not all of them can be established as fundamental legal frameworks regulating the creation and use of artificial intelligence technology in the IT sector of the economy. Some of them overlap and overlap (for example, the principle of utility and universal benefit), while others (for example, fairness) are evaluative in nature and cannot fully serve as a mechanism for legal regulation. To develop a more comprehensive system of principles for the creation and use of artificial intelligence technology in the IT sector, the principles identified in national and international regulations, local acts of individual IT economic entities (IBM, Microsoft, etc.), and those proposed in doctrinal sources were analyzed. The need for using a number of these principles is substantiated. The authors formulate their own principles to be used in creating legal regulation for the use of artificial intelligence technology in the IT sector, and a system of these principles is proposed. The need to identify principles for the creation and use of large databases as a separate category is substantiated. Discussion and conclusion . An analysis of scientific approaches to the principle of liability has allowed us to formulate our own conclusions aimed at establishing the liable party. It has been proven that the liable parties for damages and/or losses caused by artificial intelligence should be the owners of the artificial intelligence, and compensation for damages/ losses should be covered by mandatory insurance.

Aim. To examine and analyze the horse burials from the excavations of the Ladozhskij burial ground on Kolodeznaya Street, conducted by the Krasnodar Museum of Local History in 1945–1946. One of the burials, with six horses at a stable, is an unusual feature for Mаeotian ground burial grounds. Since no finds from the horse burials were found in the museum's collections, an attempt was made to analyze the burial rite and inventory using archival materials, including the personal archive of the excavation author. Methodology. The analysis of archival materials and documents of the Institute of Archaeology of the Russian Academy of Sciences and the Krasnodar Historical and Archaeological Museum-Reserve named after E. D. Felitsyn. The comparative-typological method and the method of dating by analogy were used in the study. Results. The article contains materials and documents on the horse burials from the Ladozhskij burial ground excavated in 1945–1946, which have not been fully published before. The findings are described, and analogies are provided from well-dated complexes. Previously unpublished archival materials are introduced into scientific circulation for the first time. Research implications. The results of the study contribute to the archaeology of the Kuban region. This work is of undoubted interest to researchers of the Maeotian culture, as it is the first publication of excavation materials from one of the well-known archaeological sites. The materials presented in the article can be used in archaeology courses, as well as in the study of specific aspects of the archaeology of the Early Iron Age in the North-Western Caucasus.

To enhance desalination efficiency and reduce experimental costs, the development of advanced mathematical models for EMS is essential. In this study, we propose a novel hybrid approach that integrates neural networks with high-accuracy numerical simulations of electroconvection. Based on dimensionless similarity criteria (Reynolds, Péclet numbers, etc.), we establish functional relationships between critical parameters, such as the dimensionless electroconvective vortex diameter and the plateau length of current-voltage curves. Training datasets were generated through extensive numerical experiments using our in-house developed mathematical model, while multilayer feedforward neural networks with backpropagation optimization were employed for regression tasks. The resulting AI (artificial intelligence)-driven hybrid models enable rapid prediction and optimization of EMS design and operating parameters, reducing computational and experimental costs. This research is situated at the intersection of membrane science, artificial intelligence, and computational modeling, forming part of a broader foresight agenda aimed at developing next-generation intelligent membranes and adaptive control strategies for sustainable water treatment. The methodology provides a scalable framework for integrating physically based modeling and machine learning into the design of high-performance electromembrane systems.

The subject. The article examines the basic approaches to the regulatory framework for informing and campaigning in the context of the growing influence of global digitalization on electoral law, the use of previously unknown digital technologies and the transfer of electoral legal relations to the Internet space.The aim of the article is to identify the specific features of legal regulation of informing and campaigning in digital era.The study of informing and campaigning was conducted with the methodology of a systems approach, formal legal interpretation of legislative acts and comparative legal analysis.Main results. The search for an optimal mechanism for information support for elections in the context of changes in the content of the subjective rights of participants in the electoral process actualizes the need to improve the traditionally understood procedure for observing, implementing and using the law. The increasing complexity of the process of interaction between participants in legal relations and the expanding list of legal liability measures emphasize the importance of resolving law enforcement issues. The establishment of an expanded list of entities entitled to campaign in social networks, the inclusion of various information resources on the Internet (including the so-called "new media") in the list of sources of information dissemination, the possibility of recognizing the informational nature of materials distributed in the media by those entities that, by law, are subjects of campaigning activities – all this leads to the erasure of the boundaries between informing and campaigning and, in fact, to the creation of a new information electoral space for the preparation and holding of elections, requiring the establishment of new requirements and principles for its organization.Conclusions The dissemination of campaigning in the field of the Internet space (digital services) transforms the rules for conducting campaigning. They become more unified, strictly ranked, which brings campaigning closer to informing and transfers the freedom of use of the right to the plane of compliance with the specified rules.