It is the same thing. In the figure (b) the current flow is reversed.
But, if you would calculate P = UxI -> P < 0 and |P| > 0
Therefore, you use P = Ux(-I) -> P > 0 and |P| > 0
As the sign is used to represent the flow of power (+ = in, - = out),
the second option makes more sense, as there is no such thing as "negative power" in a Resistor - as it can not source power ( - )!.
Or in more detail:
The active sign convention is used to define voltage and current in a way that aligns with the behavior of active circuit elements like power sources. It considers voltage positive when the current enters the positive terminal of a device and current positive when it flows into the positive terminal, representing power sources as positive voltage and load elements as positive current sources.
In contrast, the passive sign convention focuses on power dissipation in circuit elements. It defines voltage as positive when the current flows from the positive terminal to the negative terminal, and current is positive when it flows out of the device's positive terminal. This convention is typically used in physics and emphasizes the consumption or absorption of power by circuit elements.
The choice between these conventions depends on the context and the desired perspective for analyzing electrical circuits.