bluuebunny/crossref_metadata_2025 huggingface dataset:
Avifaunal diversity in relation to vegetation height and coverage in grasslands of Shuklaphanta Wildlife Reserve
Authors: Dhoubhadel S.
Published: April 2021

The grasslands of Nepal's Terai are extremely rich in bird species with several globally threatened species. These birds are often quite sensitive to changes in the habitat quality and microclimate around them making them ideal indicators of the grassland ecosystem health. Unfortunately, very little is known about the grassland avifauna. This study was conducted to determine the avifaunal composition and diversity with respect to the vegetation height and patch openness in the grasslands of Shuklaphanta Wildlife Reserve by using open width line transect method along fire-lines. The birds and the vegetation were recorded using BBIRD protocol and the species diversity was calculated. The Kruskal-Walli test for differences in median populations and Canonical Correspondence Analysis (CCA) were also conducted. This study recorded 104 species birds belonging to 39 families among which 29 species were insectivorous, 17 herbivorous, 17 carnivorous and the rest omnivorous with 94 resident species and 10 summer visitor species. Covered patches of short grassland had highest number of species while covered patches of tall grasslands had the highest species diversity. The results from KruskallWallis test and CCA highlighted the need for the maintenance of ecological integrity of all the grassland habitat areas.
RANDOM STRATEGY VERSUS TECHNICAL ANALYSIS STRATEGY IN THE US MARKET
Authors:   Masaryk University, Faculty of Economics and Administration, Department of Finance, Lipová 41a, 603 00 Brno, Czech Republic, Svoboda Miroslav , Sponerová Martina ,   Masaryk University, Faculty of Economics and Administration, Department of Finance, Lipová 41a, 603 00 Brno, Czech Republic
Published: April 2021

Random strategy is currently an interesting alternative to traditional trading of financial instruments. The paper builds on existing research into the trading of investment instruments through random strategy and strategies based on technical analysis. The highly liquid USD/CAD currency pair was chosen for the US market research. We analyze five years of data, and in every intraday trading session, only a single position will be opened. Technical analysis strategy uses essential indicators such as Bollinger Bands, relative strength index (RSI), moving averages (MA) and other. Every trading position will have the risk-reward ratio (RRR) 3 to 1. In addition, another trading positions on the USD/CAD currency pair will be opened without technical analysis. The time of entry into position will be indicated randomly with a similar risk-reward ratio (RRR) 3 to 1. The aim of this paper is to assess which of the above strategies is more suitable for the investor. In other words, this paper aims to compare the strategy of technical analysis and the random strategy in intraday trading concerning the profitability of these trades. We expect that a random strategy will be more suitable for the investor in many points.
EUROPEAN UNION, ROMANIA AND RAILWAY TRANSPORT
Authors:   SC Interregional SRL - (private railway transport operator), Muț Clara Elena , Benea Ciprian Beniamin Benea ,   University of Oradea, Strada Universității nr. 1, Oradea 410087, Romania, Negrea Adrian ,   University of Oradea, Strada Universității nr. 1, Oradea 410087, Romania, Adina Secara-Onita ,   University of Oradea, Strada Universității nr. 1, Oradea 410087, Romania, Andra Catarig ,   University of Oradea, Strada Universității nr. 1, Oradea 410087, Romania
Published: April 2021

This paper aims to present the role railway transport plays in European Union and in Romania. The importance of this mode of transport is shortly put to the reader forefronts, while at the same time there is presented its share in land transport market. Road transport has its advantages, but its market share cannot be motivated only by market considerations; there are other factors which put this type of transport on a predominant position. The advantages of rail transport are presented face-to-face with road transport especially for passengers’ transport, how railway transport can gain a greater share in land transport market, and how it can contribute to create the conditions of a more sustainable future.
BASIC ELEMENTS OF THE FINANCIAL FUNCTION IN BUSINESS ENTITIES
Authors:   Faculty of Economics in Priština, Kosovska Mitrovica, Bracanović Slobodan
Published: April 2021

Finance and accounting are the essences and the lifeblood of the business doing of business entities. Classical financial mechanisms and instruments are adapted to the contemporary conditions of profitable business doing. The real economy is the basis of the financial economy. Public finance is a special field. Virtual, parallel finance is manifested in contemporary business doing.
HUNGARIAN IFRS IMPLEMENTATION FROM TAX PERSPECTIVE
Authors:   Eotvos Lorand University Institut of Business Economics, 1088 Budapest, Rákóczi út 7, Hungary, Fehér Gábor , Karai Éva ,   Eotvos Lorand University Institut of Business Economics, 1088 Budapest, Rákóczi út 7, Hungary
Published: April 2021

The influence of corporate income taxation on financial statements presented on a domestic accounting standards basis differ by countries in a wide range. Corporate income taxation in Hungary has a strong connection to the Hungarian Accounting Act. From 2016 it is prescribed or allowed for specific companies to present their financial statements on IFRS basis. The transition represented not only a challenge in the accounting system of the companies, but the state had to face new tasks because the taxation of IFRS companies had to meet the tax principle of horizontal equity and ensure the proper tax revenue. Research data arise from financial statements of Hungarian companies listed on the Budapest Stock Exchange. The average effective tax rate of Hungarian listed companies decreased after the transition. Temporary tax rules for IFRS companies were applied to reach the tax level of the companies that prepare their financial statements following the Hungarian Accounting Law. Authors compare the results with empirical findings of other European countries.
CLASSIFICATION OF FINANCIAL MECHANISMS OF HEALTHCARE SYSTEMS IN THE COUNTRIES OF EUROPEAN UNION
Authors:   School of Economics and Management in Public Administration in Bratislava, Furdekova 16, 851 04 Bratislava, Slovakia, Dubrovina Nadiya , Filip Stanislav ,   School of Economics and Management in Public Administration in Bratislava, Furdekova 16, 851 04 Bratislava, Slovakia, Dubrovina Vira ,   Kharkiv Institute of Trade and Economics of KNTEU, Otakara Yarosha Ln, 8, Kharkiv, Kharkiv, 61000, Ukraine
Published: April 2021

In the article the problems of the classification of financial mechanisms of healthcare systems were considered. The well-known types of the financial mechanisms of healthcare systems were described and the authors argued the importance of the development of new classification of financial mechanism of healthcare systems in the EU, which will be based on the application of quantitative methods. The purpose of the research is cluster (or regimes of funding healthcare system) analysis and development for EU countries over long-term period of 2000-2017.The authors used k-means method for the cluster analysis and revealed 5 clusters (groups) for the characteristics of the different regimes of funding healthcare system in the EU countries.
THE INFLUENCE OF KNOWLEDGE MANAGEMENT ON THE DEVELOPMENT OF INNOVATION IN THE ENTERPRISES IN THE REPUBLIC OF NORTH MACEDONIA-SELECTED RESULTS
Authors:   Komercijalna Banka AD Skopje, ul. Orce Nikolov br. 3, 1000 Skopje, R. North Macedonia, Pendevska Marija
Published: April 2021

Business community faces rapid change due to the technology development. Its influence on business environment causes change in the knowledge base and its possibilities on achieving new solution as innovation thus gaining new knowledge. Enterprises are managing these continuous changes using the knowledge of its unique set of enterprise’s knowledge infrastructure, employee’s knowledge skills and business environment. This implies that fast knowledge development from technology development and innovation makes high pressure on the enterprises and on its employees as well. The manner how this is used and utilized within enterprise becomes dominant challenge for every enterprise and its respective management globally. Many researches in the past years have shown that innovations as commercialisation of new knowledge development and knowledge management practices can assist facing those challenges remarkably. Creating the balance between them is unique for every enterprise, for every respective management. This research paper consists of the following parts: introduction, selected theoretical and empirical framework and conclusion. The theoretical framework gives selected overview of the relevant researches in the field of knowledge management and innovation and their respective interrelation in new knowledge creation and commercialising of this new knowledge as innovation. The empirical framework describes the research design and gives the selected results obtained through the research of selected enterprises based on Questionnaire that covers key parameters previously discussed in the theoretical framework. Research focus is measuring the existence, the exchange, the creation of knowledge within enterprises and its usage in terms of new product development and/or improved products of the respective enterprises. Finally, in the conclusion, the study results are elaborated and their contribution to the existing body of knowledge and industry practices is discussed.
PURCHASING BUSINESS IN THE CONDITIONS OF THE PANDEMIC CRISIS
Authors:   College of Applied Sciences “Lavoslav Ružička” in Vukovar, Županijska 50, Vukovar, Croatia, Mađarac Sandra Mrvica , Filipović Zvonimir ,   PIK Vrbovec plus d.o.o., Gospodarska zona 20, Antunovac, Croatia,   Agro – Honor d.o.o., Vrbaska 1c, Osijek, Croatia, Eljuga Marko
Published: April 2021

Procurement is a function of the company that cares of everything about that is necessary for the realization of the goals of the business system and in particular it is very important for the successful operation of a trade company. Procurement is a function of the company and other business structures whose task is to supply the equipment, materials, services, products and energy needed to achieve goals of the business system. By pursuing the economic order quantities, decisions on expenditures and selection of the best suppliers we contribute to the business success. On the global level, companies are facing the impact and consequences of the COVID 19 pandemic, which also affects companies purchasing processes. In the paper are presented and analysed changes in the organization and functions of the purchasing business activities of the two companies as a consequence of the pandemic crisis.
THE ROLE OF INTERNATIONAL AND PROFESSIONAL ORGANISATIONS’ IN DEFINING STATE-OWNED ENTERPRISES
Authors:   Babes-Bolyai University, Faculty of Economics and Business Administration, Cluj-Napoca, Romania, Ciolomic Ioana Andreea , Beleiu Ioana Natalia ,   Babes-Bolyai University, Faculty of Economics and Business Administration, Cluj-Napoca, Romania
Published: April 2021

owned enterprises (SOEs) have an essential role in national economies worldwide, but regardless of their acknowledged contribution to the global markets, divergent opinions and approaches can be observed when defining and characterizing these entities. On the other hand, international organizations such as OECD, International Monetary Fund, European Commission, United Nations, World Trade Organizations, World Bank, Asian Development Bank, and professional organizations such as IPSASB and Chartered Institute of Management Accountants have an essential role in SOEs' activity. One of the biggest challenges that professional bodies have nowadays is to find a unique definition to match the need of practitioners and capture the complexity of SOEs. Even if there can be identified some common approaches between academicians, international, and professional organizations, there are some delicate areas that require substantial efforts for clarifications. The paper addresses this topic, aiming to clarify the main aspects concerning the definition of SOEs from international and professional organizations' points of view based on qualitative research methods.
RESULTS OF MANDARIN PLANTATIONS MONITORINGDAMAGED BY FROST AND EVALUATION IN GEORGIA
Authors:   Chief  scientist, Department  of  Biodiversity  Monitoring  and  Conservation,  Instituteof Phytopathology and Biodiversity, Batumi Shota Rustaveli state university, Georgia, Khalvashi N. , Memarne G. ,   Chief  scientist, Institute  of  Phytopathology  and  Biodiversity,  Batumi  Shota  Rustaveli state university, Georgia, Baratashvili D. ,   Professor, Department of biology, Batumi Shota Rustaveli state university, Georgia, Kedelidze N. ,   Senior  scientist,Department  of  Biodiversity  Monitoring  and  Conservation,  Institute  of Phytopathology and Biodiversity, Batumi Shota Rustaveli state university, Georgia, Gabaidze M. ,   Seniorscientist,Department of Plant Diseases Monitoring, Molecular Biology, Institute of Phytopathology and Biodiversity, Batumi Shota Rustaveli State University, Georgia, Gorjomeladze I. ,   PhD student, Akaki Tsereteli State University, Kutaisi, Georgia
Published: April 2021

n the paper isdiscussedthe results of mandarin plantations monitoring damaged by frost in winter. Despite thecenturies-old history of citrus production in Georgia, the danger of frost damageremains a major limiting factor for the spread of citrus. The monitoring revealed that although the temperature was quite critical for mandarin in February 2020 (-11-12°C, in some places -14°C), the frost damage to the plantations was not high, but was inhomogeneous. Observations revealed that the damage to mandarin plantations was due not only to the impact of low temperatures, but also to many other factors that had a significant impact on the degree of damage to the plantations. Based on the analysis ofmonitoring results and multi-year data, it was found that the risk of frost damage to the citrus in winter in Georgia due to global warming is significantly reduced comparedto previous years, but the incidence of autumn-spring frosts has increased which indicates the adaptation of the citrus crops to the climatic conditions of Georgia.
DEVELOPMENT OF TELEMEDICINEPROCESSSUPPORT VISUAL TOOLKIT
Authors:   Prof. Dr., Head of Department ", Kirakossian Gagik ,   Computer Systems and Networks",   National Polytechnic University of Armenia, Yerevan, Armenia, Momjian Antranig ,   PhDstudent at National Polytechnic University of Armenia, and Senior Software Engineer at Ogma Applications, Yerevan, Armenia
Published: April 2021

Thediagnosis and treatment processesof diseases, the effectiveness of different programming approaches in the automation of the treatment process were studied.A telemedicine process support visual toolkithas been suggested, which will allow the doctorstobuild the treatment schemesusingsimple blocks, depending on the patient's inputdata.The visual blocks that are planned to haveintheIDE canbe divided tothe following groups:dataFlow, arithmetic and logical operationsblocks, Artificial intelligenceblocksthat will be implemented on the basis ofvarious machine learning models, Blocks intended for read data and configure the devices of theIOT network, and custom blocks.The toolkit will translate the represented treatment visual schemes to python code, which will call the corresponding functions of represented treatment regimen’s blocks, which will be developed by us.
THE IMPORTANCE OF SOIL INFORMATION SYSTEM (SIS) AND THE WAYS TO IMPROVE ARMENIAN SIS
Authors:   Ph.D.in economics,Scientificresearcher, assistant,M. Kotanyan Institute of Economicsof the NAS RA, Armenian National Agrarian University, Yerevan, Republic of Armenia, Voskanyan Gohar Vazgen
Published: April 2021

Humansusesoilas a holding facility for solid waste, filter for wastewater, and foundation for our cities and towns. Finally,soilis the basis of our nation's agroecosystems which provide us with feed, fiber, food and fuel. Soil information is very important for making decisions at micro, macro and global levels. Modern digital technologies enable the development of national and global soil information systems. Armenia has had its soil information system since 2020. The article presented the importance of soil information systems, the work carried out in this diraction, as well as a number of proposals for the improvement of Armeniansoil information system.
ASSESSMENT AND DOCUMENTATION OF FOREIGN ECONOMIC TRANSACTIONS IN TERMS OF RISK
Authors: Kinzerska Nataliya
Published: April 2021

Identification, documenting and reliable assessment of risks of an enterprise foreign economic activity is a prerequisite for effective and stable operation of a business entity. The need to reflect the consequences of risks of foreign economic activity and measures undertaken to minimize them in order to avoid losses and negative results from foreign economic transactions necessitated the development of a risk-oriented accounting system of foreign economic activity of an entity. The article presents the main components of a risk-oriented accounting system. With the purpose of forming a proper documentation of foreign economic transactions in terms of risk, the forms of primary and consolidated documents are proposed. The usage of the devised forms of primary documents provides the formation of the essential informational basis to assess their impact on the performance of the enterprise. In order to reflect properly the consequences of risks and measures taken to minimize them, the main methods of assessing the risks of foreign economic activity are identified and methodological support for quantitative assessment of foreign trade risks is proposed, taking into account the probability of their occurrence and impact on foreign trade performance.
SYSTEM OF METHODICAL APPROACHES AND METHODS OF COMPLEX MARKETING RESEARCHES IN FOOD ENTERPRISES
Authors: Ilhama Isgandarova
Published: April 2021

The methodology for assessing the quality of public service at catering firms should be based on a comparison of consumer expectations and perceptions in relation to the service process, that is, the quality coefficient is determined as the difference between perception and expectations. In this case, the quality factor can be determined both by the indicator of interest and by the enterprise as a whole. Consequently, the criteria for assessing the quality of public service at catering establishments must be formed taking into account its type and class. To obtain primary information from consumers, it is necessary to organize and conduct a sociological study. When choosing a method of sociological research, it is advisable to give preference to interviews, since this is a rather flexible method of collecting information, based on direct contact between the interviewer and the respondent. The main advantage of the interview, in comparison with the questionnaire, is the ability to control the perception and understanding of the questions by the respondent; if necessary, the interviewer can explain the questions asked, and also clarify the respondent's point of view with the help of additional questions.When conducting a sociological research by the interview method, the requirements for the formation of a questionnaire are significantly reduced. The list of questions asked to respondents should be expanded with personal questions, the purpose of which is to reflect: age, social status, average monthly income. These questions are necessary to represent the target group of consumers of public catering services.
RELATIONSHIPS IN THE FAMILY AND THEIR INFLUENCE ON THE FORMATION OF THE CHILD'S PERSONALITY
Authors: Gunay Sharbat Gizi Agayeva
Published: April 2021

The communication between family members has a significant impact on their mental health. The family relationships help children develop healthy personalities. Children who grow up in relationships based on mutual respect, love, tolerance and self-sacrifice develop healthy personalities. Children suffer the most from communication disorders. When a child sees his parents discussing their problems and solving them in a positive way, he finds an opportunity to prepare for the problems he may face in his future life. The goal of this research - to study the influence of the family environment on the formation of a child's personality, to obtain scientific and theoretical knowledge on the elimination of family conflicts that affect the development of children, refraining from arguments in the presence of children and creating favorable conditions for communication. Research methodology - approaches and ideas put forward in classical and modern psychology, applicable to family relationships and their influence on the formation of a child's personality, theories based on the study of problems related to the development of a child's personal qualities. The study analyzed family upbringing, influencing the formation of the personality of children, the attitude of parents to children and the parents among themselves, and positive and negative results were also identified.
TRENDS IN THE DYNAMICS OF THE MILITARY-TECHNOLOGICAL COMPLEX INDUSTRY IN THE GLOBAL MARKET
Authors: Natalia Fursina
Published: April 2021

The article examines current trends in the development of the global market of military-technical products. The author draws attention to the steady growth dynamics of purchases of military-industrial products in the world. The article describes key global trends in the development of promising innovative developments of dual-use goods. Since the end of the Cold War, global military research and development (R & D) has found itself in a situation of declining demand for its products. During this period, there was a reduction in military spending in the former Soviet Union and in many other countries. The United States of America has become the undisputed leader in the global market of the military-industrial complex (MIC). The author analyzed the dynamics of us spending in the late 1990s and early 2000s and showed in tables the increase in the gap in spending on the US military-industrial complex and the rest of the world. The article says that some of the civilian R & D is funded from private sources, because large companies have sufficient budgets to finance R & D. In general, the differences between civilian and military production lines have decreased – there is a trend of dual use of products. The author emphasizes that due to the increase in the share of civilian R & D, military R & D has undergone major structural changes in most countries. The study tracks changes in customer priorities in the military-industrial sector, the emergence of new, relevant products and services. The article examines the current trend of involving civilian producers in the development of Defense and security policies, cooperation with defense institutions and non-governmental organizations. The dynamism of scientific and technological progress requires monitoring the competitive positions of national producers in the military-industrial complex sector. The article also analyzes promising areas and key future trends in the development of the global military-industrial complex market.
Changes in Macroeconomic Conditions and Capital Return in Indonesia
Authors:   Sriwijaya University, Selvi Andesta , Mohamad Adam ,   Sriwijaya University, Suhel Feunsri ,   Sriwijaya University
Published: April 2021

Abstract. This study is focused on looking at conditions of macroeconomic changes that have an impact on the activity of the Islamic capital market, particularly on the return of Islamic stocks listed in the Jakarta Islamic Index. This empirical evidence is related to variable macroeconomic changes, namely changes in inflation, rupiah exchange rate, money supply, foreign exchange reserves, Indonesian Syariah Bank Certificates (SBIS) and interest rates on sharia stock returns for the period January 2014-December 2019 obtained from Financial publications. Service Authority (OJK) and Bank Indonesia. The analysis technique used is quantitative analysis using multiple regression analysis tools. Purpose. This study aims to examine the influence of changes in inflation, changes in the rupiah exchange rate, changes in the money supply, changes in SBIS, changes in foreign exchange reserves and changes in interest rates on the return of Indonesian Islamic stocks. Results. The results of this study are (1) Variable Changes in Inflation, Changes in the Amount of Money Supply, Changes in Foreign Exchange Reserves, Changes in SBIS have a positive and significant effect on Stock Returns listed on the Jakarta Islamic Index, (2) changes in exchange rates have a negative and significant effect on Stock Returns listed in Jakarta Islamic. Index, (3) the Interest Rate variable has no effect on Stock Returns listed on the Jakarta Islamic Index. Conclusion. The approach used by each variable starts with the conventional followed by the study of Islamic macroeconomics, in order to provide a philosophy of science and economics that refers to Baqir Sadr in the Iqtishaduna book. In this study, researchers examined macroeconomic variables on sharia stock returns to prioritize people’s welfare and pay close attention to every investment process based on sharia principles. Therefore the public, entrepreneurs, investors and company performance must pay attention to information regarding changes in inflation, changes in the rupiah exchange rate, changes in the money supply, changes in Bank Indonesia Sharia Certificates (SBIS), changes foreign exchange reserves, and changes in interest rates in order to minimize risks for both investors and entrepreneurs. This variable can affect the movement of the capital market so that the return on Islamic stocks also has an effect. Keywords: Stock Return; Inflation Change; Rupiah Exchange Rate; Change in Amount of Money Supply; Change in Bank Indonesia Sharia Certificate; Change in Foreign Exchange Reserves; and Change in Interest Rates.
Innovation Project Efficiency Assessment: the Essence and Ways of Improvement
Authors:   National technical university of Ukraine «Kyiv polytechnic institute of the name of Ihor Sikorskuy», Staryhin Dmytro , Guk Olga ,   National technical university of Ukraine, «Kyiv polytechnic institute of the name of Ihor Sikorskuy»
Published: April 2021

Annotation. Introduction. At the present stage of society development scientific and technical activity which is based on innovative breakthroughs, is the major factor of production intensification and growth of its economic performance. One of the conditions for the creation and successful entry into the innovative market is a high level of organization development processes and implementation of innovative projects. Among all types of projects, innovative is the most risky type of projects. Therefore, it requires a very in-depth analysis of the risks of its implementation and an assessment of project efficiency. Purpose. The purpose of the article is to clarify the essence of the concept of ” innovative project”, its role and significance for the activities of enterprises, as well as the need to assess the effectiveness. Results. The article is focused on the essence of evaluation of innovative projects efficiency. The approaches of domestic and foreign scientists in a direction of development of innovative activity and strategic development of the enterprise are investigated. The necessity to improve methods of innovative projects evaluation has been justified, in accordance with the specificity and complexity of an innovative project implementation, related to many risks. The main methods of the innovative projects evaluation and typical disadvantages of the existing methods were identified, and ways of eliminating these disadvantages were proposed. Review of the interpretation of various authors in terms of the definitions of innovation and innovation project. Conclusions. It is concluded that the importance of evaluation of innovative projects are very important and explained the size of the indicators in its structure, reflecting the prospects and threats of the enterprise in the development and implementation of innovative projects. It has been determined that an innovative project is a complex system of mutually-conditional and related goals and programs to achieve them, which represent a set of research, development, production, organizational and other activities, appropriately designed sets of project documentation and provide an effective solution to a specific scientific and technical problem, expressed in quantitative terms, and leads to the appearance of innovation. Keywords: innovations; innovative activity; innovative project; economic evaluation; efficiency; indicators of economic efficiency.
Classification of Factors Influencing the Valuation of Real Estate During its Sale
Authors:   Research Center for Forensic Examination on Intellectual Property of the Ministry of Justice in Ukraine, Tymoshchyk Liliia
Published: April 2021

Annotation. Introduction. The mechanism of property valuation in Ukraine at the present stage of its development deals with the formation of a database on the state and dynamics of changes in the real estate market and the development of methodological tools for property valuation. This article is devoted to the study of such a category of tools as factors influencing the valuation of real estate when selling it in Ukraine. Purpose. The purpose of this article is to consider the factors that affect the valuation of real estate when selling it, and their classification. Results. The task of property valuation depends on its purpose. Properly defined purpose of the assessment establishes the cost base (or its type). Depending on the goal, a number of factors have been formed, which are taken into account in the evaluation process and affect its size, and the approach to their interpretation. The article considers four groups of factors. Physical factors take into account the condition of the property, its location and the characteristics of the stage of the life cycle of the territory. Analysis of this group allows you to determine the prospects of the object in accordance with the general condition of the area in which it is located. Economic factors have been determined by the demand in the local real estate market, risks, construction costs and related factors related to its course, taxes, proximity to roads and utilities. Considerable attention is paid in the article to the assessment of the value of enterprises and such specific factors of influence as liquidity of assets and the nature of corporate governance. Social factors consist of changes in the number and employment of the population in the territory, gender and age characteristics of the population, income level and so on. For enterprises, this group of factors includes the social composition of employees. The last group of factors, administrative (political), has a global character – it is determined by the nature of public policy in the area related to real estate or construction. Conclusions. Drawing conclusions in the article, the author emphasizes the constant nature of changes in factors – both the emergence of new and reassessment of others. It can change even depending on who is conducting it, so the evaluation should be independent, and a number of recommendations should be implemented to improve its transparency. Keywords: property; property management; management efficiency; territorial community.
The Normative Land Valuation Impact on Rural Development in Ukraine through the Prism of Taxation and Role of Auditing in its Determing
Authors:   Lesya Ukrainka Volyn National University, Shvorak Anatoliy , Kulynych Myroslava ,   Lesya Ukrainka Volyn National University, Fatenok-Tkachuk Аlla ,   Lesya Ukrainka Volyn National University, Melnyk Kateryna ,   Lesya Ukrainka Volyn National University
Published: April 2021

Abstract. The article examines the impact of the new regulatory assessment of agricultural land on the amount of land tax and rent. The comparative analysis with the preliminary normative estimation is resulted. One of the mechanisms for confirming or refuting the availability of information of qualitative and quantitative characteristics, which are determined by the circumstances and results of formalization and application of regulatory land valuation, is to provide its users with the results of audit tasks. Purpose. The purpose of the article is to study the impact of land valuation on the development of rural areas of Ukraine through the prism of taxation and the role of audit of its definition. Results. It is proved that the demand and supply in the market, the level of solvency of the population, conditions of sale, the nature of possible competition, the distribution of property rights to land, obligations and restrictions on land use, etc. are of great importance for market valuation of land. The introduction of a new normative monetary valuation of agricultural land will lead to the loss of the revenue base of budgets for certain territorial communities. Tax revenues to local government budgets will also decrease by a percentage reduction in the regulatory monetary assessment. The expediency, validity and effectiveness of the decisions of the subjects of state regulation on the implementation and updating of regulatory assessments of land resources can be assessed on the basis of the implementation of audit measures. Conclusions. We propose to apply a risk-oriented audit approach at the stage of determining the feasibility of regulatory assessments. We believe that the current neglect of the problem of risk has led to unpredictable consequences of the application of regulatory assessment of land resources. In the context of agricultural reform in Ukraine, the role of audit is determined by the information needs of different groups of information users both in relation to the functioning of the industry as a whole and in relation to the activities of individual enterprises. Keywords: agriculture, arable land, normative monetary valuation, land tax, agricultural lands, rent, audit.
Features of Strategic Management of the Interprise in the Paradigm of Modern Challenges
Authors:   Bohdan Khmelnytsky National University of Cherkasy, Yatsenko Oleksandr , Yatsenko Volodymyr ,   Bohdan Khmelnytsky National University of Cherkasy, Yatsenko Volodymyr ,   Czech Life science university
Published: April 2021

Annotation. Introduction. Strategic management is able to ensure the effective functioning of the enterprise in the external environment, which is constantly and unpredictably changing and is an important management technology. In these conditions, the quality of enterprise management begins to play a major and decisive role not only in achieving the goals, but also in the survival of the enterprise in conditions of fierce competition. Purpose. The purpose of the article is to theoretically substantiate and systematize the features of strategic management of the enterprise in the context of global influences. Results. Thus, strategic management is a special technology in the management of the enterprise in today’s unstable conditions and many other factors that have a significant impact on the enterprise as a whole. Strategic management has a positive effect on ensuring long-term increase in the value of the business, the achieving the main goal of business development. In this regard, even during the crisis, which covered both the production and financial spheres, it is extremely important to find additional reserves of innovation of the enterprise, to find new ways of technical and technological modernization to increase competitiveness in domestic and global markets. Conclusions. Summarizing the above, we note that the main advantage of strategic management is to minimize the negative consequences of the uncertainty of the future. Also, when using strategic management, the company focuses on the study of external factors, to change which must be adapted quickly enough. Due to the study of the external environment and forecasting the behavior of the enterprise in different conditions, an appropriate basis for strategic and practical decisions is formed. With the application of strategic management, the company becomes more manageable by comparing the results with strategic plans. Keywords: strategic management; strategy; management; efficiency criteria; balanced enterprise development.
Monitoring of the Development of Scientific Communication in Ukraine
Authors:   Mykolayiv National Agrarian University, Baryshevskaya I. , Palamarchuk V. ,   Mykolayiv National Agrarian University, Khorenzhenko V. ,   Mykolayiv National Agrarian University
Published: April 2021

Annotation. Introduction. In today’s rapidly evolving Internet, new opportunities are emerging for scientific communication among scientists around the world. The dissemination of scientific ideas in society through the media is a daily norm abroad. In Ukraine, the attitude of the research community towards the promotion of scientific research still raises many questions: it is rather wary. For the even development of Ukrainian science, scientists need to cover the results of their work to a wide audience, communicate with press services and journalists and disseminate their ideas in society. With the emergence of new more effective ways and forms of scientific communication through Internet resources and relevant platforms, the creation of new information and scientific technologies, there is a need for state support of scientific activities, communication in Ukraine and ensuring the appropriate level of copyright protection of these scientists, developers etc. Purpose. The main purpose of the study is to monitor the state and trends of scientific communication in Ukraine in modern conditions and to develop recommendations for its further development. Results. The analysis of development of scientific communication in Ukraine is carried out. The definition of the concept of scientific communication is indicated. The process of scientific communication is schematically presented. The most common classification of scientific communication is given. The significance of the created National Research Fund of Ukraine for scientists and science in general is noted. The dynamics of the number of employees involved in the implementation of research and development, who have the degree of Doctor of Science and Doctor of Philosophy. The analysis of the employees number by level of education is involved in the implementation of research and development. Conclusions. We are convinced that the improvement of the support mechanism for Ukrainian science, scientists and scientists by the state will help to minimize the possible risks and dangers associated with copyright infringement and the decline of domestic science in general. Keywords: scientific communication; communicant; communicator; recipient.
Improving the Effectiveness of Self-Management based on Self-Esteem
Authors:   National Transport University, Zhelezniak K. , Ignatiuk V. ,   National Transport University
Published: April 2021

Annotation. Introduction. The research is devoted to the urgent problem of constantly improving efficiency of production management, the urgency of which is not in doubt, as the search for ways to solve it is one of the most important issues the economic mechanism of improvement. In addition to the existing system of increasing level of competence of management specialists through training in faculties in higher education and various types of further training institutions, ways of increasing the importance of active self-education of managers are being considered. It should be carried out not from time to time, but on an continuing basis, according to a certain system. There are several reasons for the difficulty in performing assignments оf self-education of managers: lack of accessible, legible, widespread literature on production management, recommendations for organizing the process of self-training of managers, taking into account the intensity of the mainstream labour market, the difficulty of estimation their shortcomings and finding ways to overcome them. The research considers and suggests ways to overcome these difficulties. Purpose. The issue of ensuring the continuity of the process of improving the management methods and techniques of middle-level and top-level managers of enterprises and organizations is considered. Results. To reduce the complexity of one of the important areas for improving the level of competence in management – the difficulty of estimation their shortcomings and finding ways to overcome them – it is proposed to use tests for managers, which can be created and upgraded based on modern computer tools and technologies. It is emphasized that this can be especially successful at the initial stage of their self-training/self-study. Conclusions. Attention is paid to the organization of periodicity as a condition for the continuity of work on self-improvement on the basis of objective self-assessment. Motivational aspects of the organization and self-organization of self-assessment are considered. The ways of further development of research in the direction of self-improvement of specialists-managers of middle-level and top-level are outlined. Keywords: personnel; management; qualification; estimation; self-assessment; self-improvement.
Priority Areas for the Development and Implementation of Alternative Digital Marketing Instruments
Authors:   Kyiv National Economic University named after V. Hetman, Zahladko V.
Published: April 2021

Abstract. Introduction. In the context of dynamic convergence of the physical and digital worlds, presence of an incredible amount of information about an individual consumer, critical perception of traditional forms of advertising by society, increased efficiency of data processing and communication, traditional marketing has evolved into a completely new model of digital marketing. Purpose. The principal purpose of this paper is to analyse the basis of the concept of digital marketing and the conditions of its formation; to highlight the features of innovative methods and instruments of digital marketing; to consider its characteristics and to assess effectiveness in the current economic environment. Results. The author developed a definition for digital marketing and highlighted the key advantages of applying digital channels in corporate strategies. A series of alternative instruments for modern digital marketing was analysed: artificial intelligence, machine learning, chatbot, video marketing, augmented reality and influencer marketing. The main characteristics of these instruments were defined, and a critical assessment of their effectiveness was provided based on the comprehensive analysis and data comparison. Conclusions. The modern consumers have full control over the internet media and the content they interact with, which strongly reduces or even eliminates the effectiveness of traditional marketing instruments. As a result, marketing specialists are forced to work in complex and changing circumstances. Today, the principal mean of communication between consumers and brands is digital technology, which has fundamentally changed the context and methods of conducting marketing processes. Digital channels proved to be multifunctional, versatile, practical and efficient. For that reason, companies are relying on digital channels for marketing communications to a greater extent. It justifies the fact why investment in research and development of new digital marketing instruments is constantly growing. Keywords: marketing; marketing channels; digital marketing; digital technologies; target audience; promotion; personalised content.
Assessment of Grain Production Development of the Black Sea Region of Ukraine
Authors:   Mykolayiv National Agrarian University, Ivanenko T. , Porudeyeva T. ,   National Academy of Agrarian Sciences of Ukraine, Andriushchenko I. ,   Mykolayiv National Agrarian University
Published: April 2021

Abstract. Introduction. Grain products are among primary food resources and the most important source of income for agricultural producers, suitable for transportation and long-term storage, which makes it possible to form insurance and reserve funds; serves as the main source of raw materials for a number of branches of food and processing industries. Market reforms, which also affected the grain food subcomplex, provided all the conditions for its dynamic development. However, the grain farming in its development has increased the existing gap in comparison with the level of productivity of the grain industry in the countries – the largest producers of agricultural products. Currently, the grain economy of our country is characterized by an extremely extensive level of its management. Purpose. The purpose of the study is to consider the theoretical foundations and develop practical recommendations to ensure the effective functioning of the grain industry of the Black Sea region in the context of grain farming. Results. Analyzing the changes in the volume of gross regional product of the Black Sea region in the economy of Ukraine during 2013-2019, there is a tendency to active development of the Black Sea region of Ukraine. According to the grouping of agricultural producers of the Black Sea region, due to the average production costs per 1 ha of grain crops, it is proved that in almost every eighth enterprise in the region the increase in gross production is not repaid by increasing costs per 1 ha. The analysis of total imports and exports of grain products of the Black Sea region shows that the total exports of all types of grain and grain products are declining and there is a tendency to increase imports of this crop. Conclusions. It is proved that the main condition for the effective functioning of the grain industry is the introduction of resource- and energy-saving technologies that will save material costs, increase yields while improving soil fertility. The issue of improving the infrastructure of the grain market remains important, which will minimize the number of available intermediaries during the implementation, which will ultimately have a positive impact on the final results of economic activity of grain producers in the Black Sea region. Keywords: grain production; Black Sea region; production; market; profitability; efficiency; market infrastructure.
Demographic Component of Assessment of the Population Standard and Quality Of Life in the Concept of Human Development
Authors:   Mykolayiv National Agrarian University, Krylova Irina , Ivanenko Tetiana ,   Mykolayiv National Agrarian University, Potochylova Irina ,   Mykolayiv National Agrarian University
Published: April 2021

Abstract. The essence of the economic category “quality of life” and “standard of living” is determined. The system of living standards recommended by the UN, the national matrix of quality of life indicators, the main international systems for assessing the population quality of life, the objective and subjective approach to its assessment are considered. The purpose of the study is to systematize indicators of the standard and quality of life of the population, the study of the demographic component of their assessment in the context of human development. It was found that today there is no single definition of “quality of life” (scientists supplement it based on the main purpose of their own research) and a single approach to its evaluation. It is determined that among the various methods and approaches to assessing the use of demographic indicators is quite limited. The characteristic of the basic demographic indicators which can be applied in research both standard and quality of life of the population is given. The main demographic indicators of measuring the quality of life of the population in Ukraine and in Mykolayiv region are determined and analyzed. Keywords: quality of life, standard of living; indicators; demographic characteristics; subjective assessments; objective assessments; natural decrease; life expectancy; birth rate; mortality.