bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS PENENTUAN PDD BERKAS FOTON 6 DAN 10 MV FREE FLATTENING FILTER (FFF) PADA LAPANGAN KECIL MENGGUNAKAN TIGA DETEKTOR YANG BERBEDA
Authors: Firmansyah Okky Agassy , Firmansyah Assef Firnando
Published: March 2020

ANALISIS PENENTUAN PDD BERKAS FOTON 6 DAN 10 MV FREE FLATTENING FILTER (FFF) PADA LAPANGAN KECIL MENGGUNAKAN TIGA DETEKTOR YANG BERBEDA. Analisis penentuan persentase dosis kedalaman untuk berkas foton 6 dan 10 MV flattening filter free (FFF) pada lapangan kecil menggunakan variasi detektor. Makalah ini menguraikan penentuan persentase dosis kedalaman dari berkas foton 6 dan 10 MV FFF yang dipancarkan pesawat pemercepat linier medik Versa HD. Pengukuran dilakukan menggunakan 3 jenis detektor yaitu IBA Razor dioda, PTW PinPoint 3D dan IBA CC13 yang dihubungkan dengan elektrometer IBA Dose 1.  Pengukuran  dilakukan di dalam fantom air Blue Fantom IBA yang dilengkapi dengan perangkat lunak MyQA Accept pada jarak sumber radiasi ke permukaan 100 cm dengan variasi lapangan radiasi 1 x 1 cm2, 2 x 2 cm2, 3 x 3 cm2 dan 4 x 4 cm2. Berdasarkan data yang didapatkan deviasi pengukuran antara detektor IBA Razor terhadap detektor PinPoint 3D didapatkan rentang deviasi 1.8% - 2.1%. Berbeda dengan deviasi pengukuran antara detektor IBA CC13 terhadap dektektor PinPoint 3D yang mendapatkan rentang deviasi 0,15% - 0,21%. Maka dapat disimpulkan bahwa pengukuran menggunakan tiga tipe detektor ini menunjukkan adanya kesesuaian dengan deviasi terbesar lebih kecil dari 3,5%. Detektor PinPoint 3D, Detektor IBA Razor, dan IBA CC13 dapat digunakan untuk melakukan pengukuran relatif pada lapangan kecil hingga 1 x 1 cm2 pesawat pemercepat linier medik.
The Effect of Gender on the Perception of Pre-Service Teachers towards their Instructors and Students
Authors: ALTAKHAİNEH Abdel Rahman Mitib , ALOMERY Moath , ALKADDOUR Noor
Published: March 2020

This study examines the attitude of pre-service teachers towards the gender of their instructors and students at schools during the practicum in the city of Al Ain in the United Arab Emirates. This study is motivated by the observation that gender is a salient factor influencing the communicative behaviour of the pre-service teachers during their practicum. For the purpose of this study, twenty pre-service teachers from Al Ain University were interviewed using a semi-structured format. The results reveal that female pre-service teachers prefer female instructors for religious and cultural reasons, and female school students because they are well-disciplined and polite. For male pre-service teachers, the majority had no preference for gender concerning their school students, and they believed they would gain more experience teaching both genders. With regard to the male pre-service teachers’ instructors, the trainees preferred male instructors due to easier communication and convenience. It is recommended that pre-service teachers be allowed to choose their students and instructors based on gender if possible, and consequently they may be allocated on this basis. The study concludes with some recommendations for further research.
Drop Dialysis v1
Authors: Christensen Ken
Published: March 2020

This protocol is modified from the Drop Dialysis protocol available at http://www.neb.com. Introduction Many enzymes are adversely affected by a variety of residues in typical DNA preparations (e.g. minipreps, genomic and CsCl2 preparations). The following method has been successfully used to remove inhibitory substances (e.g. SDS or excess salt) from substrates intended for subsequent DNA manipulations. It is particularly effective for: Preparation of templates for DNA sequencing Assuring complete cleavage of DNA by restriction endonucleases Increasing the efficiency of ligation Reference 1. Silhavy, T., Berman, M. and Enquist, L. Experiments with Gene Fusions, Cold Spring Harbor, N.Y. Press (1984).
MALAY PART OF SPEECH TAGGING USING RULED-BASED APPROACH
Authors: Halid Nur Ashikin
Published: March 2020

The research on part of speech (POS) tagging has been widely applied and used through a variety of approaches, particularly for European languages. But it is more challenging for Asian languages, especially Malay as it has some element of modification from other languages such as English and Arabic. Among the issues that often occur in POS tagging are the existence of ambiguous words and unknown words. Meanwhile, the lack of rules in the existing work has become a major problem in Malay POS tagging. Therefore, this research aims to develop new rules for Malay POS tagging and to compare the performance of this new development with the existing gold standard. This process begins with the collection and selection of the corpus using secondary data, obtained from online daily news which covers several domains. Next, the corpus has gone through the process of pre-processing in raw text of article form which include sentence splitter and tokenization process to generate an unlabeled corpus. POS tag dictionary also has been constructed to form a lexicon that only consists of root words. The rule development process involves detailing every type of POS tag to its suitable rules and get the best rules ordering for each type of this POS. A total of 30 rules including affixation rules and 16 word type relations have been developed in this process. The evaluation process is used to test the precision of the developed POS tagger and to get the best rules ordering. The POS tagging result is compared with existing gold standard. Overall, the test showed good result with an accuracy of 93.06% compared to the gold standard performance of 77.17%. Hence, this research showed better accuracy compared with the gold standard and at the same time, it proves that the addition of a new rules and rules ordering among the factors that contributed to the higher precision in tagging Malay corpus. As an improvement in future studies, the use of compound words should be taken into account because most of these words are used in most news sources. In addition, corpus from social media sources can be used because the content of information disseminated through social media is fast and up-to-date even though the language used for this resource is mostly informal and confronts with noise data issues.
Calculation of the performance of electromagnetic magnetic liquid separator of non-magnetic materials
Authors: Filippov V.A.
Published: March 2020

Magnetic-liquid separation is a promising area in the field of disposal and recycling of non-magnetic materi-als. The performance and separation accuracy are important features of any separator. The methods for performance calculation offered at the present moment have a number of assumptions that can significantly affect the result (constant magnetic permeability of the magnetic fluid, linear change in tension along the height of the gap, etc.), and are applicable only to specific models of separators. The aim of this study is to develop a methodology for calculating the performance of an electromagnetic magnetic liquid separator of non-magnetic materials taking into account the distribution of the magnetic field in the gap and the influence of the hydrodynamic properties of the magnetic fluid on the movement of particles in the separation zone. Numerical methods are used to solve systems of equations of motion which are obtained on the basis of Newton's fundamental laws and the developed programs for calculating particle trajectories in the separation zone of a magnetic liquid separator are applied. To simplify the calculation, the particles are assumed to be spherical and, when they move, vortices in the magnetic fluid are not created. The system is solved iteratively: at each step, the change in values is calculated and is summed up with the result of the previous iteration. A technique has been developed for calculating the performance of an electromagnetic magnetic liquid separator of non-magnetic materials considering the distribution of the magnetic field in the gap and the influence of the hydrodynamic properties of the magnetic fluid on the particle movement in the separation zone. Particle trajectories in the separation zone are obtained, which allows one to analyze the separation process of the separator under development. The proposed approach allows calculating the mass and volumetric capacities of the magnetic liquid separator, the dependences of the capacities for each fraction separately and the total on various parameters of the separator (for example, on the angle of inclination of the pole pieces). The obtained results can be used to assess the optimality of the adopted parameters when designing a magnetic liquid separator. Also, the results obtained will help optimize the installations already in operation.
O Direito entre a justiça e a piedade: sobre a infidelidade e o desterro de aristocratas e nobres no reino hispano-visigodo de Toledo (636-654)
Authors: Frighetto Renan
Published: March 2020

No reino hispano-visigodo de Toledo (séculos VI-VII), a elaboração do Direito partia da autoridade régia. O Liber Iudiciorum/Lex Visigothorum, compilação jurídica associada com a tradição romano-tardia e publicada de forma organizada a partir de 654, apresenta uma variedade de normas legais promulgadas pelo poder régio que envolviam, também, os problemas vinculados à ruptura do juramento de fidelidade entre os segmentos aristocráticos e o rei. A infidelidade aristocrática gerava graves problemas ao rei, especialmente daqueles que fugiam para regiões externas e delas atacavam as áreas limítrofes do reino. Estes fugitivos, enquadrados no perfil do desterrado, aparecem na documentação jurídica laica e eclesiástica de uma forma mais ampla e são objeto de nossa análise neste estudo.
Принципы подготовки к конкурсам профессионального мастерства студентов СПО
Authors: Ольховикова Ольга Владимировна
Published: March 2020

В статье рассматриваются принципы подготовки студентов к участию в конкурсах профессионального мастерства в системе среднего профессионального образования (СПО).
Проблема «мнимых друзей переводчика» в межкультурной коммуникации
Authors: Мальцева Ольга Николаевна , Монашева Юлия Андреевна
Published: March 2020

В статье рассматривается роль межъязыковой омонимии в межкультурной коммуникации на примере лексических единиц, часто встречающихся в содержании дисциплин «Иностранный язык» и «Иностранный язык в профессиональной сфере» на различных направлениях обучения в Московском гуманитарном университете. Подчеркивается необходимость уделять данному явлению большее значение как фактору, который может препятствовать эффективному общению в современном глобальном мире.
Методы формирования и реализации маркетинговых коммуникационных стратегий
Authors: Романюк Юлия Владимировна
Published: March 2020

В статье рассмотрено понятие маркетинговых коммуникационных стратегий. Обозначены стратегии построения интегрированных маркетинговых коммуникаций.
Identifying the Factors of a Happy Worker: Case of Private Banks of Bangladesh
Authors: Tasnim Zerin , Hasnain Afreen Ahmad
Published: March 2020

A happy worker at workplace has a direct impact on the overall quality of his/her life and therefore it’s very important to understand what makes us happy or unhappy at work. Also a happy worker is an important factor for all organizations development and to enhance its productivity. A company should focus on workers to be happy because of their own improvement. But, surprisingly, there is an absence of sound framework for understanding such an important issue from both workers’ and organization’s perspective. This study focus on various kinds of workplaces of Bangladesh and for this purpose a survey is done among 200 employees of six private banks within both male and female employees. The present study focuses on five particular phenomena related to identify the dimensions of a happy worker as psychological wellbeing, peer behavior, work family conciliation, work stress, management cooperation and personal development.
Corporate Social Responsibility: Dimensions and Challenges in Bangladesh
Authors: Hossen Mohammad Awal
Published: March 2020

This paper aims at exploring the dimensions and challenges of corporate social responsibility (CSR) in the context of Bangladesh, taking Carroll’s CSR Pyramid as a conceptual framework for explicative analysis. Carroll’s CSR Pyramid is by far the most well-known framework of CSR, which gives relative importance to economic, legal, ethical and discretionary (philanthropic) obligations of corporations towards society. As the countries differ in their economical, social and political conditions around the globe, the dimensions of CSR and the challenges in executing CSR initiatives also differ. This study found that the dimensions currently in practice and applicable to Bangladesh do not follow the same order as proposed by Carroll in the context of developed countries. It is suggested that the relative priorities of CSR in case of Bangladesh are to be in the following order: economic, philanthropic, environmental, legal and ethical responsibilities. Finally, some suggestions for successful execution of CSR initiatives are also given.
Consumer Perception of Selecting Brand: A Comparative Study between Pepsi Cola and Mojo Cola
Authors: Hossain Md. Kamal , Kumar Subrata , Rahman Mohammad Ataur
Published: March 2020

Consumers are so much conscious and sensitive in case of selecting brand .This study investigates the impact of consumer’s perception in selecting beverage products between Pepsi cola & Mojo cola. A survey was conducted by a significant number of respondents from the Pabna University of Science & Technology & surrounding areas. The data analyses were conducted by descriptive factor analysis, statistical tools & technique. The results revealed that the most of the consumers are highly concerned about the perception of brand regarding selection of Pepsi cola & Mojo cola beverage drinks. This is a relatively new issue that remains largely undiscovered by researchers under our country’s perspective. It is hoped that the findings may assist the local (Akij Beverage Ltd.) and multinational (Transcom Beverage Ltd.) beverage companies about the necessities of enhancing their brand perception. The paper adds to the existing body of research on beverage consumers particularly on consumer’s perceptions and expectations from these brands.
Impact of Compensation Factors on Teachers’ Job Satisfaction: An Econometric Focus
Authors: Kumar Dhanonjoy
Published: March 2020

Compensation satisfaction represents an important construct to organizations and to the field of Human Resource Management because it serves as a critical mediator between an organization’s compensation policy and relevant behavioral and attitudinal outcomes (Blau, 1994; Lawler, 1981; Sturman & Short, 2000). Compensation plays a significant role in determining employees’ job satisfaction. According to Bozeman & Gaughan (2011), the perception of being paid what one is worth predicts job satisfaction. This study, therefore, seeks to establish the effects of compensation on job satisfaction among primary school teachers, secondary school teachers and college teachers in Bangladesh. The questionnaires prepared for this purpose are applied to 250 teachers who are currently working in various schools and colleges in Bangladesh. The collected data have been analyzed through several techniques by using SPSS 17.0 program. Analyses of the study reveal that a significant relation is observed between the compensation factors and the job satisfaction of the teachers. Overall, the teachers’ job satisfaction levels are not so elevated (mean value is 3.46 and a standard deviation is 0.982). Besides, the differences among the demographic variables (age, gender, monthly income level, job experience, and education) and the attitudes towards these factors and the levels of job satisfaction are also measured. This study provides significant information for educational institutions regarding compensation factors of job satisfaction.
Financial Inclusion through Mobile Micro Banking: Building a Prototype for Transaction Cost Efficiency in Microfinance Practice
Authors: Hussain A H M Belayeth
Published: March 2020

The present paper briefly reviews and emphasizes numerous faceted costs fitting to transaction and administration brought about by financing techniques of a microfinance establishment. The paper likewise proposes a model that can utilize the digital device to diminish different expenses including social capital, observation and approvals. The paper proposes that this model can be an option road for financial inclusions and repayment achievement of lending establishments at the expense cost of transaction and administrative cost.
Capital Budgeting Practices in Financial Institutions (FIs): An Empirical Study in the Case of Ethiopia
Authors: Kesto Dakito Alemu , Ravi Jaladi
Published: March 2020

Capital budgeting is the process that requires planning for setting up budgets on projects expected to have long-term  implications,  which  is  used  as  a  standard  for  decision  making  for  any organization. This study attempts to explore the capital budgeting practices in FIs and to ascertain if they had guidelines for capital budgeting techniques. The finding shows that, even if the firms in the sector have made significant investment on long-term assets only 42.9% of the firms were properly practiced the modern approaches of investment evaluation methods. Moreover, the most commonly used long-term investment evaluation techniques were PBP, NPV and IRR respectively. On the other hand, except one firm, which conducts partial analysis about the feasibility, almost all other firms in the sector did not make detail evaluation about the feasibility of investment while opening new branches which similar to study conducted by Eyob Dagne (2010). Similarly, the study also found negligence on the application of cost of capital as most firms were found using the cost of debt while discounting their cash flows despite the fact that most firms were found financing their projects using both debt and equity. In a similar vein, less than 30% of firms in the sector, of those apply capital budgeting techniques while evaluating long-term assets, used risk evaluation approaches. On top of this, inflation is also an area where firms have not paid much attention in their capital budgeting decision making. The study concluded by opening area for further research on how capital budgeting could be used for efficient resource allocation in the process of budgeting in developing countries.
Spectrum of leukemia at tertiary care hospital
Authors: G Kulkarni Deepak , B Rathod Kalpana , Nakate Leena
Published: March 2020

Acute leukemia are characterized by clonal expansion of immature myeloid or lymphoid precursors (blasts). The blasts cells are known to replace the normal hematopoietic tissues and to invade other organs of the body as well. Anemia, hemorrhage and infections occurring due to bone marrow failure are the top three complications of acute leukemia & chronic leukemia.

In this study the various types of leukaemia distribution carried out at tertiary care Hospital among various ethnic groups, in terms of types, age, sex. This retrospective study over a five years period between January 2014 to December 2018, carried out in the department of Pathology, at tertiary care Hospital. Diagnosis was done with the help of peripheral blood count, peripheral blood smear and bone marrow examination for morphology along with cytochemistry study whenever required. FAB classification is followed in the present study.

Different patterns of acute leukemia were reported, in the present study. According to haematological parameters, following cases of acute leukemia 128 cases (69.18%), & chronic leukemia of 55 cases (29.72 %) were reported. Also 47 cases (25.40%) & 8 cases (4.32%) were reported as CML & CLL respectively.

The present study showed that AML is more common than ALL. It is observed that ALL is more common ly seen in children. The incidence of AML is higher in adults in comparison to children and decreases towards older age.
Pozolanicidade do resíduo cerâmico
Authors: Melo Janaína Anne Mota , Duarte João Batista , Dias Leonardo Do Nascimento , Rêgo Sóstenes Rodrigues do , Silva Vamberto Monteiro da , Acchar Wilson
Published: March 2020

The construction industry is still responsible for generating a significant volume of waste from mortars, concrete and ceramic materials. We underline in this scenario the residue of ceramic bricks that can be used in the production of new materials, such as laying and coating mortars, concrete and ecological bricks. This usage allows the reduction of the percentage of binders in these compositions and, consequently, the reduction of costs, less consumption of non-renewable natural resources and the reduction of carbon dioxide emissions from clinker manufacture. In order to do so, it is necessary to make the scientific verification of the process of pozzolanic activity through the following experiments: X-ray Diffraction (XRD) mineralogical analysis, sieving and sedimentation particle size analysis, X-ray Fluorescence (FRX) chemical analysis and the verification of Ca(OH)2 consumption by the modified Chapelle experiment. The results showed that the ceramic residue from non-structural masonry has high levels of silica (SiO2 ), aluminum oxide (Al2 O3 ) and iron oxide (Fe2 O3 ). Secondary pozzolanic additive.
A evasão discente no contexto dos cursos de licenciaturas em Matemática e Física do IFPB-CG
Authors: Barros Aparecida Da Silva Xavier , De Figueiredo Alexsandro Santos , Luna Weidson Do Amaral , Da Silva Edilma Ferreira , Almeida Franklin José , Souza Lucas Da Silva , Nascimento Davi Alves
Published: March 2020

The objective of this research was to detect and clarify which reasons caused the school dropout in Mathematics and Physics Degree Course at the Federal Institute of Paraíba (IFPB), Campina Grande Campus (CG).In order to do so, a theoretical-empirical, descriptive, ex-post-facto, bibliographic and documentary research was developed, focusing on the qualitative dimension of the phenomenon seeking to understand the school dropout from the perspective of the ones who dropped out school. Data were collected through online questionnaires sent to a total of 218 students who had dropped out the courses previously mentioned between 2013 and 2018. Through the stud,y it was possible to see that the difficulty of working and studying at the same time was the personal reason that most contributed to students’ exit of the course. Among the internal factors ( academic and/or institutional nature), the one that most influenced the decision to drop out involves issues related to the teacher and pedagogical practices, especially the ones regarding didactics and the assessment used in class. Finally, the item dissatisfaction with the labor market of the chosen profession was pointed out as the most decisive external factor for the abandonment of the course.
Elaboração e avaliação físico-química e sensorial da manteiga de leite e da manteiga clarificada produzidas a partir do leite de vacas Girolando
Authors: Martins Lorrayne Souza Araújo , Farias Luana Caroline Bonfim , Leão Paulo Victor Toledo , Motta Rodrigo Garcia , Nicolau Edmar Soares , Egea Mariana Buranelo , Da Silva Marco Antônio Pereira
Published: March 2020

The present study aimed to make and compare the physicochemical and sensory aspects of milk butter and clarified butter from the milk of Girolando cows. The milk was hygienically collected, creamed and had its fat standardized, after that there was the production of milk butter and clarified butter, according to official methodologies, or according to traditional methods of the region. Fat percentage values were 80.50% in cream, 71.55% in milk butter and 97.33% in clarified butter. The protein content was 0.99% in sour cream, 0.75% in butter and 0.72% in clarified butter. We demonstrated that the technological process involved in the production of clarified butter reduces the protein content in the final product, but rises the fat content. The sensory analysis of the butter allowed identifying 19 unimportant attributes for the consumer, but it was possible to demonstrate the discriminatory capacity of consumers, with the difference (p<0.10) for color, flavor, and texture. As for the instrumental color parameters (L *, a *, b *, Chroma, and Hue) confirmed that the color of the final product depends directly on the fat content, thus the clarified butter was located in the golden yellow range, while the milk butter was in the light yellow band. The results of this study suggest that further research should be conducted to standardize bottle butter production processes in the country.
Estructura factorial de los determinantes del acoso organizacional
Authors: Sánchez-Sánchez Arturo , Bustos Aguayo José Marcos , Hernández Vádés Jorge , Carreón Guillén Javier , Martínez Muñoz Enrique , García Lirios Cruz
Published: March 2020

La violencia organizacional ha sido entendida como una relación asimétrica entre pares o dispares preferentemente en una estructura vertical. El NAQ-23 y el LIPT-60 han sido los instrumentos más empleados para su medición; sin embargo, ambos desvinculan la violencia del contexto, haciendo necesaria la creación de una nueva escala con base en las dimensiones del desprestigio y la limitación comunicativa. Se realizaron dos estudios no experimentales con selecciones no probabilísticas de estudiantes en una universidad pública en alianza estratégica con multinacionales para la formación profesional y la inserción laboral de estudiantes. Se encontraron ocho factores, cuyos parámetros de ajuste y residual sugieren el no rechazo de la hipótesis nula, pero el tipo de diseño de estudio y muestreo limitan los resultados al escenario de la investigación.
EL Tratamiento temprano de pseudo clase III con Arco de Eschler. Reporte de caso.
Authors: Navarrete Catalina
Published: March 2020

RESUMEN

El tratamiento temprano de maloclusión clase III devuelve la armonía y funcionalidad al sistema estomatognático simplificando procedimientos correctivos más complejos. Este tipo de tratamiento es importante para proporcionar las condiciones necesarias de crecimiento y desarrollo tanto del maxilar como de la mandíbula, haciendo que estos se vuelvan armónicos y evitando de esta manera complicaciones desfavorables.

Este caso expone un paciente de 6 años, de sexo femenino tratada en la clínica de la Universidad San Francisco de Quito. La paciente presentaba maloclusión clase III; su representante indicó que la paciente posee un patrón hereditario clase III de su familia paterna. El presente caso muestra el uso del arco de Scheler como una opción de tratamiento a este tipo de maloclusión en dentición primaria después de un diagnóstico preciso.
Introduction to NJWLS 2020-1
Authors: Buch Anders
Published: March 2020

This issue of Nordic Journal of Working Life Studies collects four new articles. In Cultural Obstacles in Transnational Trade Union Cooperation in Europe, Bengt Larsson aims to understand cultural differences that are seen as obstacles to cooperation by trade union representatives. Based on 38 interviews with 46 trade union officials from nine European countries, Larsson identifies the major cultural obstacles for cooperation. Even though noncultural factors – such as financial and network resources, different priorities, and differences in national labor market policies and regulations – are major obstacles for successful cooperation among trade unions, cultural factors play an important role in hampering cooperation. With inspiration from neo-institutional theory and organization theory, Larsson conceptualizes union culture in relation to norms, values, and meanings drawn from broader society. The findings of the study point to language and translation issues, differences experienced in cultural values and everyday practices, and differences in issues relating to ideology and identity regarding member orientation, negotiation, mobilization of members, etc. (...)
ОСУЧАСНЕННЯ ТА МОДЕРНІЗАЦІЯ СИСТЕМИ ЕЛЕКТРОННИХ ПЛАТЕЖІВ НАЦІОНАЛЬНОГО БАНКУ УКРАЇНИ ЗА ЄВРОПЕЙСЬКИМ ДОСВІДОМ У КОНТЕКСТІ ГЛОБАЛІЗАЦІЙНИХ ПРОЦЕСІВ
Authors: I. P. Sytnyk  , M. I. Pugachov  , L. D. Tulush  , N. L. Zhuk
Published: March 2020

На сьогодні для Системи електронних платежів Національного банку України актуальною є модернізація та осучаснення відповідно до реальних потреб учасників платіжної системи в умовах сучасної економічної ситуації в Україні. Для вдосконалення форм міжбанківських розрахунків важливою є перебудова національної платіжної системи відповідно до міжнародних стандартів і стандартів ЄС.

Проведено аналіз функціонування платіжної системи ТАРГЕТ2, розкрито її переваги і принципи організації. Проведено порівняльний аналіз платіжних систем ТАРГЕТ2 та системи електронних платежів Національного банку, а також надано рекомендації щодо вдосконалення вітчизняної платіжної системи на основі досвіду Європейського Союзу.

Система електронних платежів НБУ є досить сучасною та ефективною, але існування певного часу у проходженні платежу, недостатньо високий рівень нормативного та інформаційного забезпечення учасників системи електронних платежів та її контролю призводять до можливості непрозорих фінансових операцій у самій системі.

В Україні технологічний рівень розрахункової системи НБУ не зовсім дозволяє якісно використовувати більшість із засобів підтримки внутрішньоденної ліквідності, що є значним недоліком СЕП у порівнянні з її зарубіжним аналогом — ТАРГЕТ2.

Аналіз функціонування ТАРГЕТ2 та СЕП надав змогу більш детально розглянути позитивні і негативні моменти обох платіжних систем.

Значною перевагою ТАРГЕТ2 є система управління ліквідністю, що за певних умов є дієвим інструментом при плануванні розрахункових операцій. Це дозволяє учасникам системи попереджувати виникнення проблем під час розрахунків та ефективно розв’язувати їх. Оптимізація управління ліквідністю у СЕП є незначною.

Національний банк України, на відміну від Європейського центрального банку, надає інформацію стосовно СЕП не в повному обсязі, що свідчить про закритість платіжної системи та неготовність НБУ забезпечувати максимально прозорий механізм розрахунків.

На сьогодні система розрахунків ТАРГЕТ2 є більш сучасною та відкритою у порівнянні із Cистемою електронних платежів НБУ.
APPLICATION OF FAIR VALUE IN THE ACCOUNTING, CONTROL AND REPORTING FOR UKRAINE IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS
Authors: M. V. Dubinina  , O. I. Luhova  , A. A. Kuznetsov
Published: March 2020

One of the key and most controversial accounting and control issues is the measurement of the elements of financial statements. The question of determining the fair value of assets and liabilities is one of the most relevant in modern accounting practice. This type of measurement is currently the subject of heated debate in the accounting community. International Financial Reporting Standards proceed from the priority of the interests of users of financial statements and are essentially aimed at providing them with the most relevant and useful information. This message determines the logic of building standards. IFRS 13 «Fair Value Measurement» considers fair value measurements in a broad sense, concentrating on the definition of fair value and the principles for measuring it. The main problem arising in the process of applying the fair value estimate is the lack of a methodology for its calculation. The article reveals the factors that influence the process of determination fair value. An algorithm in the selection of fair value valuation methods for management accounting is proposed, which allows quickly and timely determine the real value of accounting items and financial reporting elements, as well as a hierarchy of sources of fair value, which is represented by three levels. Level I is distinguished by the lowest degree of subjectivity in the measurement of assets and liabilities, Level II is characterized by a greater degree of subjectivity in the measurement of assets and liabilities, Level III is associated with the greatest degree of subjectivity in the measurement of assets and liabilities. The choice and proper use of the fair value method requires a high level of qualification in the field of appraisal, in-depth knowledge of the asset being valued, a liability or business, as well as the wide application of professional judgment. Historical cost and fair value provide two different kinds of information, which are both useful to investors. A dual measurement and reporting model could be more effective for assessing the success of an investment. Financial statements are more reliable, the more adequately it reflects the financial situation and financial results of the company. It is very important in the preparation of financial statements to apply various methods of measurement of assets and liabilities that are relevant to the company at the moment. Both historical cost and fair value should be provided as only together they can deliver complete and useful information to investors.
THE FORMIG OF INDUSTRIAL AND NATIONAL NATURAL PARKS NETWORKS IN UKRAINE BASED ON THE PRINCIPLES FOR RESPONSIBLE INVESTMENT
Authors: M. M. Petrushenko  , H. M. Shevchenko  , N. O. Vernydub  , O. V. Kravchenko  , N. V. Ovcharova
Published: March 2020

The necessity of the forming and development of industrial and national natural parks networks in Ukraine in accordance with the leading world initiative for responsible investment PRI is proved in article. Both types of parks are among the most effective options for organizational solutions to the problem of attracting «green» and socially responsible investments into the country’s economy. The activity of national nature parks in Ukraine on the example of the Halytsky National Park and the Skole Beskids is investigated. At the same time, if national parks are created in order to promote ecologically balanced development; the main purpose of industrial parks is connected first of all with increase of economic efficiency of attracting investment in various directions of business activity. Considering the common features of parks as organizational forms of territorial integration of economy, environment and society, as well as instruments of attraction of investments, the directions of strengthening of their role in achieving the Sustainable development goals till 2030 in Ukraine are offered. Along with the problem of the development of the industrial parks network and the formation of the national natural parks network, the idea of a «functional intersection» of these networks is justified in order to search for the new opportunities for socially and environmentally responsible investment. General practical recommendations on improvement of functions for strategic planning, stimulation and monitoring of social and ecological activity in the territory of industrial and national parks according to the Principles for Responsible Investment are worked out. Namely settlement of issues of property on natural resources and recreational facilities; owners interest and initiative on attraction of «green» investment; ensuring an integrated approach — when monitoring measures on social and environmental activities in the park networks; development of an unified information resource where data on any activities of business entities and all stakeholders in the framework of the functioning and development of the park networks is collected and analyzed etc.
FORECASTING THE LEVEL OF INVESTMENT ENSURE OF AGRICULTURAL DEVELOPMENT
Authors: T. V. Kalashnikova  , Z. Wilimowska  , A. O. Kalashnikov  , L. O. Scolotii
Published: March 2020

Assessment of the formation of the level of investment ensure and its impact on the indicators of agricultural development requires the use of mathematical methods of parametric forecasting. The methodological approaches have been substantiated and methodical approach to forecasting the level of investment ensuring of agricultural development has been developed in the paper. Investment ensure for agriculture has been proposed to be considered simultaneously as a result of the influence of internal and external factors, as well as a factor affecting the parameters of the industry’s development. The use of gross value added in agriculture as an indicator of the efficiency of investment ensuring and the parameter of agricultural development has been substantiated. The methodical approach to the analysis of investment ensure based on time factor has been improved. Multi-factor econometric model has been developed for assessing the influence of factors (profitability level, volume of lending, state support, foreign direct investment) on the level of investment ensure for agriculture. Indicators of investment ensure of agricultural development have been forecast on the basis of econometric model using data extrapolation method by linear, logarithmic, polynomial and exponential mathematical functions for each factor. An econometric model for assessing the impact of the level of investment ensure on gross value added in agriculture has been developed and used to predict the level of agricultural development. The projected values of investment and gross value added in agriculture in Ukraine have been calculated in an optimistic, realistic and pessimistic scenario. The need to increase the efficiency of agricultural producers, the volume of lending and state support to achieve the appropriate parameters of investment ensure for agricultural development has been substantiated.
THE ANALYTIC PROCEDURE METHOD OF SELECTION OF OBJECT FOR INVESTING
Authors: V. M. Kuznichenko  , V. I. Lapshyn  , А. О. Semenets  , T. V. Stetsenko
Published: March 2020

Human activity and entrepreneurship are constantly faced with the problems of choice and decision making. The quality of the decisions depends on the experience of the analysts who develop the selection techniques and methods of decision-making, as well as on the methods implemented, each with its own advantages and disadvantages. In this regard, it is relevant to create new methods, to develop and improve well-known methods of decision-making. In the theory of decision-making taking into account many criteria (problems of selection of many criteria) allows to bring the model closer to the description of the real situation. Many decision-making methods have been developed and applied. The most common method of choosing the optimal decision for several criteria in the absence of an objective measurement scale is the method of analytical hierarchy process (T. Saaty).

This confirms the widespread use of the method of analytical hierarchy process in various socio-economic fields. The method of analytical hierarchy process attracts the attention of scientists in various fields of activity due to its ability to support solutions in the problems of economy, ecology, medicine, development of production and non-production technologies, investments. The number of publications on the shortcomings in the application of the hierarchy analysis method has increased recently. It is noteworthy that the number of articles that use the integration of the hierarchy analysis method with selection of the optimal alternative under many criteria is limited. Research of effective and reliable method of making decision in the choice of objects for investing is actual.  One of the approaches to constructing the procedure for selecting investment objects is used in this paper. A change both amounts of objects and amounts of elected criteria for this objects is characterized. The worked out and offered method of analytical procedure can be universal and enough objective method for electing of investing object. In the process of choice of objects (alternatives) at the change of their amount or amount of criteria at the use of method of analytical procedure primary global priorities of alternatives (criteria) do not only change the signs of their comparison but also keep their correlation. Unlike the Analytic Hierarchy Process approach, global priorities of the criteria are defined by the method of analytical procedure in a concordance with alternatives, that extends the amount of tasks for use of this method.
ВПЛИВ МОНЕТАРНОЇ ТА ВИРОБНИЧО-ГОСПОДАРСЬКОЇ ПОЛІТИКИ НА СОЦІАЛЬНО-ЕКОНОМІЧНИЙ СТАН КРАЇНИ
Authors: M. I. Goikhman
Published: March 2020

Присвячено розробленню та обґрунтуванню методичного підходу, системи критеріїв та аналітично-оціночних показників, застосування яких дозволяють виявити причинно-наслідкові зв’язки розвитку економіки та тісноту кореляції між ними.

Доведено, що недостатня дослідженість методів аналізу стану економіки та методологію визначення кількісного впливу виробничих і цінових факторів на динаміку макроекономічних індикаторів (ВВП, інфляція) зумовлює необхідність удосконалення методичних засад аналізу та кількісної оцінки впливу факторних показників на розвиток національної економіки.

Аналіз стану і динаміки економіки України дозволив отримати висновок про нерівномірну динаміку базових показників, зумовлену кризовими процесами, які спричинили падіння та згортання макроекономічної динаміки.

Для створення наукової концепції і стратегії сталого соціально-економічного розвитку країни запропоновано використання комплексного методу макроекономічного аналізу, який поєднує фактологічно-статистичний та економетричний методи.

Можливість практичного застосування методу доведена побудовою п’яти економетричних моделей (номінального ВВП; реального ВВП; ВВП у доларовому обчисленні; індексу споживчих цін (індексу інфляції) залежно від індексів-дефляторів та облікової (ключової) ставки НБУ; індексу споживчих цін залежно від індексів-дефляторів та темпу зростання курсу грн/дол. США), параметри яких визначають достовірну міру кількісного впливу важелів виробничо-господарської і монетарної політики на розвиток економіки країни.

Параметри побудованих моделей доводять кількісну міру впливу факторних чинників виробничої та монетарної політики на результативні індикатори соціально-економічної динаміки країни (реальний ВВП, рівень інфляції) за 19-річний період, у т. ч. за останнє п’ятиріччя (2014-2018 рр.).
FORMALIZATION OF SELFSELECTION OF GLOBAL ECONOMIC GOVERNANCE MODE
Authors: A. V. Kobylianska
Published: March 2020

Nowadays, global economic governance is on the edge of economic scientific research. The fastening economic globalization with its drawbacks and unprecedent possible gains alongside with toughening competition on markets of sources and finished products, deepening global problems represent a real challenge for decision-makers across the World. Activities of supranational organizations are complemented and sometimes substituted by actions of other global actors which role is constantly increasing and strengthened. Thus, previous forms of global economic governance do not fit the modern system of governance itself well.

Various foreign and Ukrainian scientists attempted to assess, analyze and explain global economic governance phenomena and its modes, amon them are: D. Lukjanenko, D. W. Drezner, M. Filipovich, S. Bancic, M. Kahler and D. A. Lake et al. Despite existing literature, there are no researches which are aimed to the development of model which allows formalizing self-selection of GEG mode.

The goal of the paper was to develop the formalized model of self-selection of global economic governance mode and to trace out which factors drive the switches between modes. The paper proceeds with the respective analysis of four mostly widespread modes of GEG: supranational, hierarchic, network and hybrid, and the derivation of specific probit function which explains dependence on GEG mode on a specific set of dummy variables.

Thus, the paper is the first attempt to formalize the self-selection of modes of global economic governance. Using methods of economic analysis, it suggests the specific functional form of dependence of four specific GEG modes (supranational, hybrid, network, hierarchic) on the set of dependent variables, among them are: leadership in specific sphere, divergence from the generally agreed policy, absence of effective national institutions and etc. The paper could be developed further by elaborating on the set of indicators which could be used to proxy the suggested dependent variables. This will represent the finished methodology of GEG modes self-selection and could be used further for scientific and practical needs, e.g. in forecasting changes of GEG modes.
НАПРЯМИ УДОСКОНАЛЕННЯ ДІЯЛЬНОСТІ ФОНДУ ГАРАНТУВАННЯ ВКЛАДІВ ФІЗИЧНИХ ОСІБ: ЕКОНОМІКО-ПРАВОВИЙ АСПЕКТ
Authors: L. M. Demidova  , A. S. Hayrapetyan  , S. V. Sarana  , O. S. Kalian
Published: March 2020

Досліджено особливості діяльності Фонду гарантування вкладів фізичних осіб у системі гарантування вкладів фізичних осіб.

Проаналізовано повноваження Фонду гарантування вкладів фізичних осіб. Визначено, що його виконавча дирекція здійснює повноваження у сфері забезпечення діяльності Фонду, щодо джерел формування коштів Фонду, у сфері забезпечення відшкодувань за вкладами, у сфері регуляторної діяльності, у сфері виведення неплатоспроможних банків з ринку. Запропоновано повноваження адміністративної ради Фонду гарантування вкладів фізичних осіб поділити на функціональні, погоджувальні і розпорядчі.

З’ясовано проблеми формування ресурсної бази Фонду гарантування вкладів фізичних осіб. Наголошено, що розширення джерел формування коштів Фонду безпосередньо пов’язано з колом учасників системи гарантування вкладів фізичних осіб. З метою збільшення коштів Фонду гарантування вкладів фізичних осіб запропоновано включити до складу учасників Фонду небанківські фінансові установи.

Розглянуто окремі аспекти контролю за діяльністю Фонду гарантування вкладів фізичних осіб. Наголошено, що річний звіт Фонду потребує вдосконалення. Запропоновано закріпити форму річного звіту Фонду в законодавстві та визначити такі його розділи: основні показники діяльності Фонду у звітному періоді, внутрішнє управління Фонду, законодавство та регуляторна діяльність, інформування громадськості, аналіз банківського сектору, регулятивна діяльність Фонду, управління фінансами, виведення неплатоспроможних банків з ринку, захист інтересів вкладників, фінансова звітність Фонду.

Сформульовано напрямами удосконалення діяльності Фонду, а саме: перегляд повноважень Фонду в частині здійснення контролю за проблемними банками, розширення кола суб’єктів та об’єктів системи гарантування вкладів, удосконалення контролю за діяльністю Фонду, запровадження нових механізмів здійснення виплат відшкодування вкладникам неплатоспроможних банків, розширення переліку джерел формування коштів Фонду.