<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE article PUBLIC "-//NLM//DTD JATS (Z39.96) Journal Publishing DTD v1.3 20210610//EN" "JATS-journalpublishing1-3.dtd">
<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">vovr</journal-id><journal-title-group><journal-title xml:lang="ru">Высшее образование в России  (Vysshee obrazovanie v Rossii = Higher Education in Russia)</journal-title><trans-title-group xml:lang="en"><trans-title>Vysshee Obrazovanie v Rossii  = Higher Education in Russia</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">0869-3617</issn><issn pub-type="epub">2072-0459</issn><publisher><publisher-name>Moscow Polytechnic University</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.31992/0869-3617-2023-32-11-116-135</article-id><article-id custom-type="elpub" pub-id-type="custom">vovr-4659</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>Статьи</subject></subj-group></article-categories><title-group><article-title>Применение машинного обучения для типологизации финансовых моделей университетов</article-title><trans-title-group xml:lang="en"><trans-title>The Application of Machine Learning for Creating  a Typology of Universities' Financial Models</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-0625-5755</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Ходачек</surname><given-names>И. А.</given-names></name><name name-style="western" xml:lang="en"><surname>Khodachek</surname><given-names>I. A.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Ходачек Игорь Александрович – научный сотрудник, Центр перспективных социальных исследований, Институт общественных наук</p><p>Researcher ID: Y-3309-2018</p><p>119571, г. Москва, пр-кт Вернадского, д. 82</p></bio><bio xml:lang="en"><p>Igor A. Khodachek – Research Fellow, Center for Innovative Social Research, Institute for Social Sciences</p><p>Researcher ID: Y-3309-2018</p><p>82, Vernadskogo ave., 119571, Moscow</p></bio><email xlink:type="simple">khodachek-ia@ranepa.ru</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0003-3381-2665</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Минаев</surname><given-names>Д. В.</given-names></name><name name-style="western" xml:lang="en"><surname>Minaev</surname><given-names>D. V.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Минаев Дмитрий Всеволодович – профессор, кафедра менеджмента, Северо-Западный институт управления</p><p>119571, г. Москва, пр-кт Вернадского, д. 82</p></bio><bio xml:lang="en"><p>Dmitry V. Minaev – Professor, Department of Management, North-West Institute of Management</p><p>82, Vernadskogo ave., 119571, Moscow</p></bio><email xlink:type="simple">minaev-dv@ranepa.ru</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-7028-0496</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Зинковская</surname><given-names>А. В.</given-names></name><name name-style="western" xml:lang="en"><surname>Zinkovskaya</surname><given-names>A. V.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Зинковская Анна Васильевна – аналитик данных</p><p>10715, г. Берлин, Брухсалер штрассе (Bruchsaler Strae), 4</p></bio><bio xml:lang="en"><p>Anna V. Zinkovskaya – Data Analyst</p><p>Berlin</p></bio><email xlink:type="simple">anna.v.petkova@gmail.com</email><xref ref-type="aff" rid="aff-2"/></contrib><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Яблоков</surname><given-names>Е. Б.</given-names></name><name name-style="western" xml:lang="en"><surname>Yablokov</surname><given-names>E. B.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Яблоков Егор Борисович – генеральный директор</p><p>10715, г. Берлин, Брухсалер штрассе (Bruchsaler Strae), 4</p></bio><bio xml:lang="en"><p>Egor B. Yablokov – CEO</p><p>Berlin</p></bio><email xlink:type="simple">yablokov@e-kvadrat.com</email><xref ref-type="aff" rid="aff-2"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru">Российская академия народного хозяйства и государственной службы<country>Россия</country></aff><aff xml:lang="en">Russian Presidential Academy of National Economy and Public Administration<country>Russian Federation</country></aff></aff-alternatives><aff-alternatives id="aff-2"><aff xml:lang="ru">E-Quadrat Science &amp; Education GmbH<country>Германия</country></aff><aff xml:lang="en">E-Quadrat Science &amp; Education GmbH<country>Germany</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2023</year></pub-date><pub-date pub-type="epub"><day>21</day><month>11</month><year>2023</year></pub-date><volume>32</volume><issue>11</issue><fpage>116</fpage><lpage>135</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Ходачек И.А., Минаев Д.В., Зинковская А.В., Яблоков Е.Б., 2023</copyright-statement><copyright-year>2023</copyright-year><copyright-holder xml:lang="ru">Ходачек И.А., Минаев Д.В., Зинковская А.В., Яблоков Е.Б.</copyright-holder><copyright-holder xml:lang="en">Khodachek I.A., Minaev D.V., Zinkovskaya A.V., Yablokov E.B.</copyright-holder><license license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://vovr.elpub.ru/jour/article/view/4659">https://vovr.elpub.ru/jour/article/view/4659</self-uri><abstract><p>В данном исследовании рассматривается возможность применения машинного обучения для создания типологии финансовых моделей российских университетов. Крупномасштабные национальные инициативы в области развития человеческого потенциала и академического превосходства, такие как Проект 5-100, программы создания университетских консорциумов и научных центров мирового уровня, а также программа «Приоритет-2030» требуют адекватных инструментов финансового и управленческого учёта, позволяющих проводить анализ эффективности деятельности университетов. Однако, когда традиционные методы финансового анализа и аудита перенимаются из корпоративного сектора, они могут оказаться неуместными для оценки вклада университетов в реализацию государственной научно-технологической политики и достижение национальных целей развития. Существующие же специализированные подходы, например, используемые для оценки влияния университетов Russell Group на социально-экономическое развитие Великобритании, являются дорогостоящими и трудоёмкими, поэтому в данном исследовании продемонстрирована попытка использовать для создания типологизации финансовых моделей университетов многообещающие методы машинного обучения и доступные на момент проведения исследования открытые данные государственных информационных систем.</p></abstract><trans-abstract xml:lang="en"><p>This study presents an application of machine learning for creating a typology of Russian universities’ financial models. Large-scale national initiatives aimed at enhancing human potential and academic excellence, such as Project 5-100, university-industry consortia, world class research center programs as well as the Priority-2030 program, require relevant financial and management accounting tools enabling appropriate analyses of universities’ contribution to national scientific policy implementation. However, when conventional financial analysis and audit techniques are adopted from the corporate sector, they may prove to be irrelevant for assessing the societal impacts of universities. Existing impact study methods, such as those applied in the Russell Group universities’ impact assessment, are expensive and time consuming, so promising machine learning techniques and existing open data from government information systems were used in this study to assess universities’ financial models. </p></trans-abstract><kwd-group xml:lang="ru"><kwd>научно-технологическая политика</kwd><kwd>типологизация университетов</kwd><kwd>машинное обучение</kwd></kwd-group><kwd-group xml:lang="en"><kwd>science and technology policy</kwd><kwd>typology of universities</kwd><kwd>machine learning</kwd></kwd-group><funding-group xml:lang="ru"><funding-statement>Работа Ходачека И.А. была поддержана грантом, предоставленным Министерством науки и высшего образования Российской Федерации (№ 075-152022-326)</funding-statement></funding-group><funding-group xml:lang="en"><funding-statement>The work of Khodachek I.A. was supported by the Ministry of Science and Higher Education of the Russian Federation grant (Grant ID: 075-15-2022-326).</funding-statement></funding-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Медведев Д.A. Социально-экономическое развитие России: обретение новой динамики // Вопросы экономики. 2016. № 10. С. 5–30. DOI: 10.32609/0042-8736-2016-10-5-30</mixed-citation><mixed-citation xml:lang="en">Medvedev, D.A. (2016). Socio-Economic Development of Russia: Finding New Dynamics. Voprosy ekonomiki = Economical Studies. No. 10, pp. 5-30, doi: 10.32609/0042-8736-2016-10-530 (In Russ., abstract in Eng.).</mixed-citation></citation-alternatives></ref><ref id="cit2"><label>2</label><citation-alternatives><mixed-citation xml:lang="ru">Godzimirski J.M. Energy, climate change and security: The Russian strategic conundrum // Journal of Eurasian Studies. 2022. Vol. 13. No. 1. C. 16–31. DOI; 10.1177/18793665211054518</mixed-citation><mixed-citation xml:lang="en">Godzimirski, J.M. (2022). Energy, Climate Change and Security: The Russian Strategic Conundrum. Journal of Eurasian Studies. Vol. 13, no. 1, pp. 16-31, doi: 10.1177/18793665211054518</mixed-citation></citation-alternatives></ref><ref id="cit3"><label>3</label><citation-alternatives><mixed-citation xml:lang="ru">Henderson J., Mitrova T. Implications of the Global Energy Transition on Russia // The Geopolitics of the Global Energy Transition. M. Hafner, S. Tagliapietra (Eds.). Springer. 2020. P. 73–91. DOI: 10.1007/978-3-030-39066-2_5</mixed-citation><mixed-citation xml:lang="en">Henderson, J., Mitrova, T. (2020). Implications of the Global Energy Transition on Russia. The Geopolitics of the Global Energy Transition. M. Hafner &amp; S. Tagliapietra(Eds.). Springer. P. 73-91, doi: 10.1007/978-3-030-39066-2_5</mixed-citation></citation-alternatives></ref><ref id="cit4"><label>4</label><citation-alternatives><mixed-citation xml:lang="ru">Акоев М.А., Валеева М.В., Яблоков Е.Б. Концентрация человеческого капитала в исследовательских университетах как основа конкурентоспособности образовательных систем и её отражение в глобальных рейтингах университетов // Управление наукой: теория и практика. 2021. Т. 3. № 2. С. 137–160. DOI: 10.19181/smtp.2021.3.2.6</mixed-citation><mixed-citation xml:lang="en">Akoev, M.A., Valeeva, M.V., Yablokov, E.B. (2021). Concentration of Human Capital in Research Universities as the Basis for the Competitiveness of Educational Systems and Its Reflection in Global University Rankings. Upravlenie naukoy: teoriya i praktika = Science management: theory and practice. Vol. 3, no. 2, pp. 137-160, doi: 10.19181/smtp.2021.3.2.6 (In Russ., abstract in Eng.).</mixed-citation></citation-alternatives></ref><ref id="cit5"><label>5</label><citation-alternatives><mixed-citation xml:lang="ru">Дежина И.Г., Ефимова Г.З. Риски Проекта 5-100: оценки научно-педагогических работников различных поколений // Высшее образование в России. 2022. T. 31. № 3. С. 28–39. DOI: 10.31992/0869-3617-2022-31-3-28-39</mixed-citation><mixed-citation xml:lang="en">Dezhina, I.G., Efimova, G.Z. (2022). Risks of Project 5-100: Assessments by academic Staff of Different Generations. Vysshee obrazovanie v Rossii = Higher Education in Russia. Vol. 31, no. 3, pp. 28-39, doi: 10.31992/0869-3617-2022-31-3-28-39 (In Russ., abstract in Eng.).</mixed-citation></citation-alternatives></ref><ref id="cit6"><label>6</label><citation-alternatives><mixed-citation xml:lang="ru">Трубникова Е.И. Проект 5-100: взгляд через призму теории институциональной коррупции // Мир России. 2020. Т. 29. № 2. С. 72–91. DOI: 10.17323/1811-038X-2020-29-2-72-91</mixed-citation><mixed-citation xml:lang="en">Trubnikova, E.I. (2020). Project 5-100: A View Through the Lens of Institutional Corruption Theory. Mir Rossii [World of Russia]. Vol. 29, no. 2, pp. 72-91, doi: 10.17323/1811-038X-202029-2-72-91 (In Russ., abstract in Eng.).</mixed-citation></citation-alternatives></ref><ref id="cit7"><label>7</label><citation-alternatives><mixed-citation xml:lang="ru">Langfeldt L., Benner M.S., Sivertsen G., Kristiansen E., Aksnes D.W., Borlaug S.B. et al. (2015). Excellence and growth dynamics: A comparative study of the Matthew effect // Science and Public Policy. 2015. Vol. 42. No. 5. P. 661 –675. DOI: 10.1093/scipol/scu083</mixed-citation><mixed-citation xml:lang="en">Langfeldt, L., Benner, M.S., Sivertsen, G., Kristiansen, E., Aksnes, D.W., Borlaug, S.B. et al. (2015). Excellence and Growth Dynamics: A Comparative Study of the Matthew Effect. Science and Public Policy. Vol. 42, no. 5, pp. 661-675, doi: 10.1093/scipol/scu083</mixed-citation></citation-alternatives></ref><ref id="cit8"><label>8</label><citation-alternatives><mixed-citation xml:lang="ru">Jong L., Franssen T., Pinfield S. Transforming excellence? From ‘matter of fact’ to ‘matter of concern’ in research funding organizations // SocArXiv. 2022. DOI: 10.31219/osf.io/nduxf</mixed-citation><mixed-citation xml:lang="en">Jong, L., Franssen, T., Pinfield, S. (2022). Transforming Excellence? From ‘Matter of Fact’ to ‘Matter of Concern’ in Research Funding Organizations. SocArXiv, doi: 10.31219/osf.io/nduxf</mixed-citation></citation-alternatives></ref><ref id="cit9"><label>9</label><citation-alternatives><mixed-citation xml:lang="ru">Демидов М.О., Савельев П.С., Ходачек И.А., Мерешкин Д.Е. Современные инструменты развития научного потенциала университета // Университетское управление: практика и анализ. 2022. Т. 26. № 1. С. 92–101. DOI: 10.15826/umpa.2022.01.007</mixed-citation><mixed-citation xml:lang="en">Demidov, M.O., Saveliev, P.S., Khodachek, I.A., Mereshkin, D.E. (2022). Modern Tools for Developing University Research Capacity. Universitetskoe upravlenie: praktika i analiz = University management: practice and analysis. Vol. 26, no. 1, pp. 92-101, doi: 10.15826/umpa.2022.01.007 (In Russ., abstract in Eng.).</mixed-citation></citation-alternatives></ref><ref id="cit10"><label>10</label><citation-alternatives><mixed-citation xml:lang="ru">Железнов А.М. Влияние участия университетов в Проекте 5-100 на успешность получения научных проектов // Мир России. 2023. Т. 32. № 2. С. 52–73. DOI: 10.17323/1811-038X-202332-2-52-73</mixed-citation><mixed-citation xml:lang="en">Zheleznov, A.M. (2023). The Impact of University Participation in Project 5-100 on the Success of Obtaining Research Projects. Mir Rossii [World of Russia]. Vol. 32, no. 2, pp. 52-73, doi: 10.17323/1811-038X-2023-32-2-52-73 (In Russ., abstract in Eng.).</mixed-citation></citation-alternatives></ref><ref id="cit11"><label>11</label><citation-alternatives><mixed-citation xml:lang="ru">Гладкий Ю.Н., Чистобаев А.И. Основы региональной политики. СПб.: Изд-во Михайлова В.А. 1998. 659 с. ISBN: 5-8016-0032-9.</mixed-citation><mixed-citation xml:lang="en">Gladkiy, Yu.N., Chistobaev, A.I. (1998). Fundamentals of Regional Policy. Saint Petersburg: Mikhaylov V.A. Publ. house. 659 p. ISBN: 5-8016-0032-9. (In Russ.).</mixed-citation></citation-alternatives></ref><ref id="cit12"><label>12</label><citation-alternatives><mixed-citation xml:lang="ru">Юдин Г.Б. Задачи и проблемы построения типологии общеобразовательных учреждений // Образование и общество: Всероссийская социологическая конференция к 20-летию Российского общества социологов. М.: Институт социологии РАН. 2009. EDN: TXAFGL.</mixed-citation><mixed-citation xml:lang="en">Yudin, G.B. (2009). Tasks and Problems of Constructing a Typology of General Education Institutions. In Obrazovanie i obshchestvo: Vserossiiskaya sotsiologicheskaya konferentsiya k 20-letiyu Rossiiskogo obshchestva sotsiologov [Education and society: All-Russian sociological conference for the 20th anniversary of the Russian Society of Sociologists]. Moscow: Institut of sotsiologii of Russian Academy of science. Available at: https://elibrary.ru/item.asp?id=23626014 (accessed: 21.07.2023). (In Russ.).</mixed-citation></citation-alternatives></ref><ref id="cit13"><label>13</label><citation-alternatives><mixed-citation xml:lang="ru">Соколов М. Миф об университетской стратегии. Экономические ниши и организационные карьеры российских вузов // Вопросы образования. 2017. № 2. С. 36–73. DOI: 10.17323/1814-9545-2017-2-36-73</mixed-citation><mixed-citation xml:lang="en">Sokolov, M. (2017). The Myth of University Strategy: Economic Niches and Organizational Careers of Russian Universities. Voprosy obrazovaniya = Educational Studies Moscow. No. 2, pp. 36-73, doi: 10.17323/1814-9545-2017-2-36-73 (In Russ., abstract in Eng.).</mixed-citation></citation-alternatives></ref><ref id="cit14"><label>14</label><citation-alternatives><mixed-citation xml:lang="ru">Заборовская А.С., Крыштановский А.О., Титова Н.Л., Другов М.А., Клячко Т.Л., Михайлюк М.В. и др. Стратегии адаптации высших учебных заведений: Экономический и социологический аспекты / Под общ. ред.: Т.Л. Клячко. М.: Издательский дом ГУ ВШЭ. 2002. URL: https://publications.hse.ru/books/54926324 (дата обращения 27.06.2023).</mixed-citation><mixed-citation xml:lang="en">Zaborskaya, A.S., Kryshtanovskiy, A.O., Titova, N.L., Drugov, M.A., Klyachko, T.L., Mikhaylyuk, M.V. et al. (2002). [Strategies of Adaptation of Higher Education Institutions: Sociological and Economic Aspects]. T.L. Klyachko (Ed.), Moscow: HSE Publishing House. Available at: https://publications.hse.ru/books/54926324 (accessed: 27.06.2023). (In Russ.).</mixed-citation></citation-alternatives></ref><ref id="cit15"><label>15</label><citation-alternatives><mixed-citation xml:lang="ru">Абанкина И.В., Алескеров Ф.Т., Белоусова В.Ю, Гохберг Л.М., Зиньковский К.В., Кисельгоф С.Г., Швыдун С.В. Типология и анализ научно-образовательной результативности российских вузов. Форсайт. 2013. Т. 7. № 3. С. 48–63. URL: https://foresightjournal.hse.ru/2013-7-3/95458442.html (дата обращения 27.06.2023).</mixed-citation><mixed-citation xml:lang="en">Abankina I.V., Aleskerov F.T., Belousova V.Yu., Gokhberg L.M., Zinkovsky K.V., Kiselgof S.G., Shvydun S.V. (2013). A Typology and Analysis of Russian Universities’ Performance in Education and Research. Forsait = Foresight and STI Governance. Vol. 7, no. 3, pp. 48-63. Available at: https://foresight-journal.hse.ru/2013-7-3/95458442.html (accessed: 27.06.2023). (In Russ., abstract in Eng.).</mixed-citation></citation-alternatives></ref><ref id="cit16"><label>16</label><citation-alternatives><mixed-citation xml:lang="ru">Кузьминов Я., Семенов Д., Фрумин И. Структура вузовской сети: от советского к российскому «мастер-плану» // Вопросы образования. 2014. № 4. С. 8–69. DOI: 10.17323/1814-9545-2013-4-8-69</mixed-citation><mixed-citation xml:lang="en">Kuzminov, Y., Semenov, D., Frumin, I. (2014). University Network Structure: From the Soviet to the Russian “Master Plan”. Voprosy obrazovaniya = Educational Studies Moscow. No. 4, pp. 8-69, doi: 10.17323/1814-9545-2013-4-8-69 (In Russ., abstract in Eng.).</mixed-citation></citation-alternatives></ref><ref id="cit17"><label>17</label><citation-alternatives><mixed-citation xml:lang="ru">Чечик Е. Финансовая устойчивость государственных вузов. Препринт ЦИАНО 2020 ЕУ СПб. 2020. 23 c. URL: http://ciase.ru/wpcontent/uploads/2020/10/finance_final.pdf (дата обращения 27.06.2023).</mixed-citation><mixed-citation xml:lang="en">Chechik, E. (2020). Financial Stability of State Universities. Preprint CIANO 2020 EU SPb. Available at: http://ciase.ru/wp-content/uploads/2020/10/finance_final.pdf (accessed: 27.06.2023). (In Russ.).</mixed-citation></citation-alternatives></ref><ref id="cit18"><label>18</label><citation-alternatives><mixed-citation xml:lang="ru">Кельчевская Н.Р., Павлова М.В. Анализ финансово-хозяйственной деятельности государственного вуза как основа инновационных решений и программ (на примере УГТУ-УПИ) // Университетское управление: практика и анализ. 2000. № 4 (15). С. 43–45. URL: https://elar.urfu.ru/handle/10995/42867 (дата обращения 27.06.2023).</mixed-citation><mixed-citation xml:lang="en">Kelchevskaya, N.R., Pavlova, M.V. (2000). Analysis of the Financial and Economic Activities of a State University As a Basis for Innovative Solutions and Programs (on the Example of UGTUUPI). Universitetskoe upravlenie: praktika i analiz = University Management: Practice and Analysis. No. 4(15), pp. 43-45. Available at: https://elar.urfu.ru/handle/10995/42867 (accessed: 27.06.2023). (In Russ.).</mixed-citation></citation-alternatives></ref><ref id="cit19"><label>19</label><citation-alternatives><mixed-citation xml:lang="ru">Гринь А.М., Баитов А.С. Анализ финансовой устойчивости государственного вуза // Сибирская финансовая школа. 2005. № 2. С. 54–59. URL: http://journal.safbd.ru/ru/content/analizfinansovoy-ustoychivosti-gosudarstvennogo-vuza (дата обращения 27.06.2023).</mixed-citation><mixed-citation xml:lang="en">Grin’, A.M., Baitov, A.S. (2005). Analysis of the Financial Stability of a State University. Sibirskaya finansovaya shkola = Siberian Financial School. No. 2, pp. 54-59. Available at: http://journal.safbd.ru/ru/content/analiz-finansovoy-ustoychivosti-gosudarstvennogo-vuza (accessed: 27.06.2023). (In Russ.).</mixed-citation></citation-alternatives></ref><ref id="cit20"><label>20</label><citation-alternatives><mixed-citation xml:lang="ru">Гаджиев Н.Г. (2016). Анализ качества планирования финансово-хозяйственной деятельности в финансовом менеджменте вуза // Сибирская финансовая школа. 2016. № 2. С. 62–67. URL: http://journal.safbd.ru/ru/issues/2016-no2-115-mart-aprel_article_62-67 (дата обращения 27.06.2023).</mixed-citation><mixed-citation xml:lang="en">Gadzhiev, N.G. (2016). Analysis of the Quality of Financial and Economic Activity Planning in University Financial Management. Sibirskaya finansovaya shkola = Siberian Financial School. No. 2, pp. 62-67. Available at: http://journal.safbd.ru/ru/issues/2016-no2-115-martaprel_article_62-67 (accessed: 27.06.2023). (In Russ.).</mixed-citation></citation-alternatives></ref><ref id="cit21"><label>21</label><citation-alternatives><mixed-citation xml:lang="ru">Кларк Б.Р. Создание предпринимательских университетов: организационные направления трансформации. Издательский дом ГУ ВШЭ. 2011. 240 с. ISBN: 978-5-7598-0834-3.</mixed-citation><mixed-citation xml:lang="en">Clark, B.R. (1998). Creating Entrepreneurial Universities: Organizational Pathways of Transformation. IUA Press &amp; Pergamon, Paris. 180 p. ISBN-10: 0080433545, ISBN-13: 978-0080433547. (Russian Translation: Ed. D.A. Aleksandrov, Moscow: HSE Publ. 2011, 240 p. ISBN: 978-5-7598-0834-3.).</mixed-citation></citation-alternatives></ref><ref id="cit22"><label>22</label><citation-alternatives><mixed-citation xml:lang="ru">Bostrom N. Superintelligence: Paths, Dangers, Strategies. Oxford University Press. 2014. 352 p. ISBN: 9780199678112.</mixed-citation><mixed-citation xml:lang="en">Bostrom, N. (2014). Superintelligence: Paths, Dangers, Strategies. Oxford University Press. 352 p. ISBN: 9780199678112.</mixed-citation></citation-alternatives></ref><ref id="cit23"><label>23</label><citation-alternatives><mixed-citation xml:lang="ru">Moravec H. Mind Children. Harvard University Press. 1988. 224 p. ISBN: 9780674576186.</mixed-citation><mixed-citation xml:lang="en">Moravec, H. (1988). Mind Children. Harvard University Press. 224 p. ISBN: 9780674576186.</mixed-citation></citation-alternatives></ref><ref id="cit24"><label>24</label><citation-alternatives><mixed-citation xml:lang="ru">Lokanan M.E., Sharma K. Fraud prediction using machine learning: The case of investment advisors in Canada // Machine Learning with Applications. 2022. Vol. 8. Article no. 100269. DOI: 10.1016/j.mlwa.2022.100269</mixed-citation><mixed-citation xml:lang="en">Lokanan, M.E., Sharma, K. (2022). Fraud Prediction Using Machine Learning: The Case of Investment Advisors in Canada. Machine Learning with Applications. Vol. 8, article no. 100269, doi: 10.1016/j.mlwa.2022.100269</mixed-citation></citation-alternatives></ref><ref id="cit25"><label>25</label><citation-alternatives><mixed-citation xml:lang="ru">Lokanan M., Tran V., Vuong N.H. Detecting anomalies in financial statements using machine learning algorithm: The case of Vietnamese listed firms // Asian Journal of Accounting Research. 2019. Vol. 4. No. 2. P. 181–201. DOI: 10.1108/AJAR-09-2018-0032</mixed-citation><mixed-citation xml:lang="en">Lokanan, M., Tran, V., Vuong, N.H. (2019). Detecting Anomalies in Financial Statements Using Machine Learning Algorithm: The Case of Vietnamese Listed Firms. Asian Journal of Accounting Research. Vol. 4, no. 2, pp. 181-201, doi: 10.1108/AJAR-09-2018-0032</mixed-citation></citation-alternatives></ref><ref id="cit26"><label>26</label><citation-alternatives><mixed-citation xml:lang="ru">Ishibashi K., Iwasaki T., Otomasa S., Yada K. Model Selection for Financial Statement Analysis: Variable Selection with Data Mining Technique // Procedia Computer Science. 2016. No. 96. P. 1681–1690. DOI: 10.1016/j.procs.2016.08.216</mixed-citation><mixed-citation xml:lang="en">Ishibashi, K., Iwasaki, T., Otomasa, S., Yada, K. (2016). Model Selection for Financial Statement Analysis: Variable Selection with Data Mining Technique. Procedia Computer Science. No. 96, pp. 1681-1690, doi: 10.1016/j.procs.2016.08.216</mixed-citation></citation-alternatives></ref><ref id="cit27"><label>27</label><citation-alternatives><mixed-citation xml:lang="ru">Zhang X. Application of data mining and machine learning in management accounting information systems // Journal of Applied Science and Engineering. 2021. Vol. 24. No. 5. P. 813–820. DOI: 10.6180/jase.202110_24(5).0018</mixed-citation><mixed-citation xml:lang="en">Zhang, X. (2021). Application of Data Mining and Machine Learning in Management Accounting Information Systems. Journal of Applied Science and Engineering. Vol. 24, no. 5, pp. 813-820, doi: 10.6180/jase.202110_24(5).0018</mixed-citation></citation-alternatives></ref><ref id="cit28"><label>28</label><citation-alternatives><mixed-citation xml:lang="ru">Terlyga A., Balk I. Use of machine learning methods to classify Universities based on the income structure // IOP Conf. Series: Journal of Physics: Conf. Series. 2017. No. 913. Article no. 012005. DOI: 10.1088/1742-6596/913/1/012005</mixed-citation><mixed-citation xml:lang="en">Terlyga, A., Balk, I. (2017). Use of Machine Learning Methods to Classify Universities Based on the Income Structure. IOP Conf. Series: Journal of Physics: Conf. Series. No. 913, article no. 012005, doi: 10.1088/1742-6596/913/1/012005</mixed-citation></citation-alternatives></ref><ref id="cit29"><label>29</label><citation-alternatives><mixed-citation xml:lang="ru">Bogomolova A., Balk I., Ivachenko N., Terlyga A. Budget optimization modeling for sustainable development of the university research: the example of Russia // IOP Conf. Series: Journal of Physics: Conf. Series. 2018. No. 1117. Article no. 012012. DOI: 10.1088/1742-6596/1117/1/012012</mixed-citation><mixed-citation xml:lang="en">Bogomolova, A., Balk, I., Ivachenko, N., Terlyga, A. (2018). Budget Optimization Modeling for Sustainable Development of the University Research: The Example of Russia. IOP Conf. Series: Journal of Physics: Conf. Series. No. 1117, article no. 012012, doi: 10.1088/1742-6596/1117/1/012012</mixed-citation></citation-alternatives></ref><ref id="cit30"><label>30</label><citation-alternatives><mixed-citation xml:lang="ru">Little R.J.A., Rubin D.B. Statistical Analysis with Missing Data (3rd ed.). Wiley Series in Probability and Statistics. Wiley. 2019. 462 p. DOI: 10.1002/9781119482260</mixed-citation><mixed-citation xml:lang="en">Little, R.J.A., Rubin, D.B. (2019). Statistical Analysis with Missing Data (3rd ed.). Wiley Series in Probability and Statistics. Wiley. 462 p. DOI: 10.1002/9781119482260</mixed-citation></citation-alternatives></ref><ref id="cit31"><label>31</label><citation-alternatives><mixed-citation xml:lang="ru">Fiori A.M., Porro F. A compositional analysis of systemic risk in European financial institutions // Annals of Finance. 2023. No. 19. P. 325–354. DOI: 10.1007%2Fs10436-023-00427-0</mixed-citation><mixed-citation xml:lang="en">Fiori, A.M., Porro, F. (2023). A Compositional Analysis of Systemic Risk in European Financial Institutions. Annals of Finance. No. 19, pp. 325-354, doi: 10.1007/s10436-023-00427-0</mixed-citation></citation-alternatives></ref><ref id="cit32"><label>32</label><citation-alternatives><mixed-citation xml:lang="ru">Jofre-Campuzano P., Coenders G. Compositional Classification of Financial Statement Profiles: The Weighted Case // Journal of Risk and Financial Management. 2022. Vol. 15. No. 12. Article no. 546. DOI: 10.3390/jrfm15120546</mixed-citation><mixed-citation xml:lang="en">Jofre-Campuzano, P., Coenders, G. (2022). Compositional Classification of Financial Statement Profiles: The Weighted Case. Journal of Risk and Financial Management. Vol. 15, no. 12, article no. 546, doi: 10.3390/jrfm15120546</mixed-citation></citation-alternatives></ref><ref id="cit33"><label>33</label><citation-alternatives><mixed-citation xml:lang="ru">Zadeh L.A., Fu K.S. The Use of the Fuzzy Integral in Pattern Recognition // IEEE Transactions on Computers. 1973. C-22(7). P. 734–742.</mixed-citation><mixed-citation xml:lang="en">Zadeh, L.A., Fu, K.S. (1973). The Use of the Fuzzy Integral in Pattern Recognition. IEEE Transactions on Computers. C-22 (7), pp. 734-742.</mixed-citation></citation-alternatives></ref><ref id="cit34"><label>34</label><citation-alternatives><mixed-citation xml:lang="ru">Lenard M.J., Alam P., Booth D. An Analysis of Fuzzy Clustering and a Hybrid Model for the Auditor’s Going Concern Assessment // Decision Sciences. 2007. Vol. 31. No. 4. P. 861–884. DOI: 10.1111/j.1540-5915.2000.tb00946.x</mixed-citation><mixed-citation xml:lang="en">Lenard, M.J., Alam, P., Booth, D. (2007). An Analysis of Fuzzy Clustering and a Hybrid Model for the Auditor’s Going Concern Assessment. Decision Sciences. Vol. 31, no. 4, pp. 861-884, doi: 10.1111/j.1540-5915.2000.tb00946.x</mixed-citation></citation-alternatives></ref><ref id="cit35"><label>35</label><citation-alternatives><mixed-citation xml:lang="ru">Li K., Chen Y. Fuzzy Clustering-Based Financial Data Mining System Analysis and Design // International Journal of Foundations of Computer Science. 2022. Vol. 33. No. 06n07. P. 603–624. DOI: 10.1142/S0129054122420060</mixed-citation><mixed-citation xml:lang="en">Li, K., Chen, Y. (2022). Fuzzy Clustering-Based Financial Data Mining System Analysis and Design. International Journal of Foundations of Computer Science. Vol. 33, no. 06n07, pp. 603624, doi: 10.1142/S0129054122420060</mixed-citation></citation-alternatives></ref></ref-list><fn-group><fn fn-type="conflict"><p>The authors declare that there are no conflicts of interest present.</p></fn></fn-group></back></article>
