bluuebunny/crossref_metadata_2025 huggingface dataset:
PEMILIHAN SUPPLIER KAYU JATI DENGAN METODE GEOMETRIC MEAN DAN ANALYTICAL HIERARCHY PROCESS (STUDI KASUS: PT. OM)
Authors: Mustaqim Mustaqim , Khamidah Khamidah
Published: July 2024

PT. OM merupakan perusahaan yang bergerak dibidang furniture dengan bahan baku utamanya adalah kayu jati. PT. OM belum memiliki supplier terbaik dalam memenuhi kebutuhan produksi. Penelitian ini bertujuan untuk menentukan supplier kayu jati terbaik di PT. OM sesuai dengan kriteria yang diperlukan dengan menggunakan metode geometric mean dan Analytical Hierarchy Process. Hasil yang diperoleh dalam pemilihan supplier adalah kriteria kualitas dengan bobot nilai 53%, harga 17%, lokasi 11%, kapasitas 10%, dan pelayanan 9%. Urutan proritas alternatif supplier yaitu: PT. Bukit Mustika dengan bobot nilai 32%, CV. Jati Mulya dengan bobot nilai 19%, Fokus Gallery Furniture dan Khoirul anwar Alkaf dengan bobot nilai 9%, Yuli Laksaman Rahmad dan UD. Matahari Berlian Jaya dengan bobot nilai 8%, dan diurutan terakhir yaitu Titung Taufiq Widiyanto dengan bobot nilai 8%. Sehingga dapat dipilih 3 supplier terbaik adalah PT. Bukit Mustika Persada, CV. Jati Mulya, dan Fokus Gallery Furniture.Kata Kunci:  Analytical Hierarchy Process, Geometric Mean, Pemilihan Supplier
El pensamiento de Frantz Fanon a propósito de la liberación del ser humano
Authors: Solano Vázquez Eduardo ,   Universidad de Guadalajara
Published: July 2024

La obra del pensador martiniqués Frantz Fanon está repleta de referencias a la liberación. Este texto examina este concepto desde la perspectiva del ser humano. La liberación implica que el ser humano tenga que enfrentarse a su historia. En este sentido, Fanon postula que la intervención política de las masas, en cuanto excluidas y violentadas, es de suma importancia, ya que es a través de esta acción política que las masas inscribirán históricamente su ser. Así, para la comprensión del pensamiento de Fanon, se optó por comenzar desde su perspectiva psiquiátrica, para después abordarlo desde la cuestión política. Cabe resaltar que, a partir de la interpretación, se pudo detectar que la liberación en Fanon tiene dos momentos indisociables: lo subjetivo-mental y la revolución o la política. Sin embargo, la liberación no es un acto absurdo ni desfasado, ya que la discriminación y la explotación hacia las masas, especialmente mujeres, obreros y migrantes, aún persisten.
МАРІЯ ВЕРЖБИЦЬКА: ЗАБУТІ ІМЕНА, НАВЕРТАННЯ ДО ДЖЕРЕЛ
Authors: Zakharchuk Tetyana Hryhorivna , Taranets Sergij Albertovych
Published: July 2024

Мета роботи полягає у відродженні із забуття імені, творчої особистості та спадщини корифея кафедри сольного співу – М.П. Вержбицької. Методологія дослідження передбачає використання методів архивної, аналітичної та компаративної роботи. Наукова новизна полягає у використанні, реферуванні невідомих, неопублікованих, а тому і малодоступних матеріалів, які висвітлюють методичні настанови вокальної школи та спадщину Одеської кафедри сольного співу. Висновки. Автор методичних робот, М.П. Вержбицька, займала власне, відповідаюче її спеціалізації й галузі професійних інтересів місце в системнім механізмі кафедри сольного співу. Письмова фіксація Вержбицькою дидактичних настанов кафедри виявляється необхідним підгрунтям для формування традиції Одеської вокальної школи в її цілісності, а також для достовірної уяви про цю традицію в наступних поколіннях фахівців вокалу. Період написання методичних робіт та репертуарних хрестоматій Вержбицької – початок-середина 60-х років ХХ століття – потрапляють в епоху «років застою», що ознаменувались очевидними тенденціями узагальнення досвіду, написання методичних рекомендацій, порадників та посібників шляхом резюмування успішної професійної практики. Для цього в країни створювалися різного рівня науково-методичні центри, в консерваторіях і навчальних закладах досвідченим працівникам доручалося написання статей, брошур, монографій, присвячених, практиці й педагогічному досвіду видатних діячів культури. Значущість та особливість праці Вержбицької полягає в тому, що вона узагальнює та описує дидактичний підхід не однієї показової чи навіть видатної особистості, творчої фігури, а цілого об’єднання, сформованого та спрямованого авторитетом лідера кафедри сольного співу – О.М. Благовидової.
Beatitudes (Matt. 5:3–11): Logical-Semantic Analysis
Authors: Усольцев Д.п.
Published: July 2024

Нагорная проповедь Иисуса Христа на протяжении всей истории становления христианства сохраняла свою принципиальную важность для осмысления. Несмотря на большое количество толкований и исследований данного фрагмента, потребность в разностороннем изучении Нагорной проповеди по-прежнему высока. В настоящем исследовании нами предпринята попытка анализа Заповедей блаженств по тексту Евангелия от Матфея в сравнении его с текстом Евангелия от Луки, анализ словоформ,логики построения высказываний, риторических особенностей и других текстологических аспектов, позволяющих найти в евангельском тексте новые горизонты смысла.

The Sermon on the Mount of Jesus Christ throughout the history of the formation of Christianity retained its fundamental importance for understanding. Despite the large number of interpretations and studies of this passage, the need for a comprehensive study of the Sermon on the Mount is still high. In this study, we have made an attempt to analyze the Beatitudes according to the text of Matthew in comparison with text of Luke, the analysis of word forms, the logic of constructing statements, rhetorical features and other textual aspects that allow us to find new horizons of meaning in the Gospel text.
Reconstruction of the Model of the Description of the Fall in the Book of Genesis (Gen. 1 — 11)
Authors: Гусев Никита Денисович
Published: July 2024

В статье рассматриваются повествования о грехопадениях в книге Бытия. Производится их анализ с помощью авторской методологии. Предполагается, что существует единая традиция описания грехопадения в книге Бытия, и выбранные сюжеты ей соответствуют. Для анализа выбраны наиболее яркие сюжеты, содержащие характеристику грехопадений ключевых личностей: наших прародителей, Каина и Авеля, греховного состояния людей при Потопе, Хама, построения Вавилонской башни. Целью статьи является ответ на вопрос, можно ли установить общую традицию описания грехопадений в книге Бытия.

The article examines the narratives of the fall in the Book of Genesis. Their analysis is carried out using the author’s methodology. It is assumed that there is a single tradition of describing the fall in the book of Genesis, and the selected plots correspond to it. For the analysis, the most vivid plots containing characteristics of the fall of key personalities are selected: our forefathers, Cain and Abel, the sinful state of people at the Flood, Ham, the construction of the Tower of Babel. The purpose of the article is to answer the question whether it is possible to establish a common tradition of describing the fall in the Book of Genesis.
Allusions to the Events of the Exodus in Ezraʼs Prayer for the Jewish People (1 Ezdr. 9:6–15, Nehem. 9:6–38)
Authors: Конов Димитрий С.
Published: July 2024

Автор проводит исследование библейской истории послевавилонского периода с целью установления сходства, с одной стороны, между деятельностью священника Ездры по искоренению смешанных браков, его ходатайством за народ перед Богом, с другой: между событием Исхода и установлением культа золотого тельца при Моисее.

The author explores the biblical history of the post-Babylonian period in order to establish similarities between, on the one hand, the priest Ezra’s occupation of eradicating mixed marriages, his intercession before God, and on the other hand: between the event of the Exodus, the establishment of the cult of the golden calf under Moses.
Activities of the Society for the Study of Church Law Named in Honor of T. V. Barsov (Barsov Society) of St. Petersburg Theological Academy in 2019–2022
Authors: Волужков Дмитрий
Published: July 2024

В статье рассказывается об истории создания и деятельности Общества изучения церковного права им. Т. В. Барсова Санкт-Петербургской Духовной Академии (Барсовское общество). Общество было впервые создано в академии для систематического изучения науки церковного (канонического) права. Показано, что основой для создания общества послужили как регулярные, начиная с 2018 года, публикации по церковно-правовой тематике в академических научных журналах, так и проводящиеся с 2017 года научные конференции по церковному праву. На сегодня в деятельности общества выделились четыре основные направления исследовательской деятельности: «Церковное право и Древняя Русь» (координатор — д. и. н. П. И. Гайденко), «Церковное право: теория и история» (координатор — д. ю. н. Ю. В. Оспенников), «Церковный суд: история и современность» (координатор — д. ю. н. А. А. Дорская), «Церковное право и культура» (координатор — к. ю. н. Ю. В. Ерохина). Также отмечается, что существует ряд направлений исследований, которые пока не получили дальнейшего развития, либо только начаты. Делается вывод, что текущая научно-исследовательская и просветительская деятельность Барсовского общества создает большой задел на дальнейшую углубленную работу. Статья написана на основании доклада, сделанного автором на III Всероссийской ежегодной научно-практической конференции «Юстиниановские чтения» в Московской духовной академии 28 ноября 2022 года.

The article discusses the history of the creation and activities of the T. V. Barsov Society for the Study of Canon Law at the Saint Petersburg Theological Academy (Barsov Society). The society was initially established within the academy for the systematic study of church (canonical) law. It is shown that the foundation for the establishment of the society was laid both by regular publications on church law topics in academic scientific journals starting in 2018 and by scientific conferences on church law held since 2017. As of today, the society's research activities have been divided into four main directions: "Church Law and Ancient Rus" (coordinator — Dr. Phil. P. I. Haydenko), "Church Law: Theory and History" (coordinator — Dr. Jur. Y. V. Ospennikov), "Ecclesiastical Court: History and Modernity" (coordinator — Dr. Jur. A. A. Dorskaya), "Church Law and Culture" (coordinator — Cand. Jur. Y. V. Erokhina). It is also noted that there are several research directions that have not yet seen further development or are only in the early stages. The conclusion is drawn that the current research and educational activities of the Barsov Society provide a solid foundation for further in-depth work.The article is based on the author's presentation at the III All-Russian Annual Scientific and Practical Conference "Justinian Readings" at the Moscow Theological Academy on November 28, 2022.
Theological Theory of Law in Modern Legal Understanding
Authors: Кузнецов Никита
Published: July 2024

В данной статье затрагивается тема теологической теории права, которой в последнее время многие авторы либо пренебрегают совсем, либо ее значение умаляется до пережитка религиозной идеологии или неразвитой правовой системы древних государств. Однако в теория и практика правоприменения ясно показывается обратное. Многие юридические понятия, такие как формальное юридическое равенство, неотвратимость наказания, верховенство права и свобода имеют теологические истоки. Теологическое понимание этих определений раскрывает из подлинный смысл. Нравственная составляющая, на которую есть прямое указание во многих правовых актах, также может быть интерпретирована исключительно в контексте религиозных норм. Все эти теоретические положения подкрепляются практическими примерами. Также в данной статье показана перспектива развития теологической теории права в современной юриспруденции. Это прежде всего ее идеологическая и нравственная сила, которая способна заложить правильное понимание права и благие пути его применения. Приведены примеры необходимых законодательных изменений и предложения по дополнению образовательных программ по юриспруденции. Все это позволяет утверждать, что теологическая теория права сохраняет свою преемственность в современном правопонимании. Божественная теория права имеет еще большой потенциал для реализации и имплементации отдельных ее элементов в действующее право Российской Федерации. Это может привести к повышению гуманности законодательства и совершенствованию защиты прав и свобод граждан.

This article touches upon the topic of the theological theory of law, which recently many authors either neglect completely, or its significance is reduced to a relic of religious ideology or an undeveloped legal system of ancient states. However, the theory and practice of law enforcement clearly shows the opposite. Many legal concepts, such as formal legal equality, the inevitability of punishment, the rule of law and freedom, have theological origins. Theological understanding of these definitions reveals their true meaning. The moral component, which is directly indicated in many legal acts, can also be interpreted exclusively in the context of religious norms. All these theoretical positions are supported by practical examples. This article also shows the prospect of the development of the theological theory of law in modern jurisprudence. First of all, it is its ideological and moral strength, which is able to lay the foundation for a correct understanding of law and good ways of its application. Examples of necessary legislative changes and proposals for supplementing educational programs in jurisprudence are given. All this allows us to assert that the theological theory of law retains its continuity in modern legal understanding. The divine theory of law still has great potential for the implementation and implementation of its individual elements in the current law of the Russian Federation. This can lead to an increase in the humaneness of legislation and the improvement of the protection of the rights and freedoms of citizens.
Interference Between Carrying Frequencies in DRM System
Authors: Kowalgin Yu. A.
Published: July 2024

Relevance. In Russia and worldwide, there is a gradual transition to digital radio broadcasting DRM. This transition offers higher quality sound reproduction, significant radio frequency resource savings, high interference resistance, substantial energy savings compared to analog broadcasting systems, and the ability to build single-frequency networks. The cliff effect inherent in DRM-systems necessitates considering the influence of the interference level between subcarriers (ICI, Intercarrier Interference) of the OFDM-signal (Orthogonal Frequency-Division Multiplexing) on the overall interference resistance of DRM-systems. This is partly due to the mismatch of generators in the transmitting and receiving paths of DRM-systems. However, the recommendations of the International Telecommunication Union (ITU-R) and available publications lack requirements for the stability of generators in the transmitting and receiving paths of digital radio broadcasting systems, which significantly affect their interference resistance. This work addresses this gap.

Goal. Improve the interference resistance of the DRM-system.

Methods. Based on the analysis and development of data available in publications, a method for calculating the interference level between subcarrier frequencies is proposed for situations where there is no loss of orthogonality of subcarrier frequencies during OFDM signal reception, and only white noise (AWGN - Additive White Gaussian Noise) is present in the radio channel.

Results. The impact of normalized frequency shift of generators in the DRM-system's transceiver path on the degradation of the signal-to-noise ratio when modulating subcarrier frequencies with QPSK for different levels of interference resistance (PL0-PL3) has been studied and evaluated. It is shown that the interference level between subcarrier frequencies of the OFDM signal depends on reception conditions, modulation type, code rate, required minimum signal strength of the transmitter's electromagnetic field, and the required minimum signal-to-noise ratio at the reception point, receiver's own noise, and atmospheric noise level. The validity of the obtained results is confirmed by experimental data from other researchers.

Novelty. The obtained results are new for the DRM-system. In mode stability under stationary reception and QAM-4 subcarrier frequency modulation, DRM-system OFDM signal reception becomes impossible when the frequency mismatch of the transceiver path generators exceeds (2.07…2.32) Hz.

Practical significance. Knowledge of the ICI level of the OFDM-signal when the frequency of the generators in the transmitting and receiving clocks of DRM-systems is detuned is necessary for developing national regulatory documents that govern the operational characteristics of DRM system equipment.
Research of Average Delay in Telecommunication Networks Providing Telemedicine Services
Authors: Makolkina M. A. , Sharlaeva M. V.
Published: July 2024

Relevance. According to the research of the consulting company Global Market Insights the volume of the market of telemedicine in the territory of the Russian Federation by 2025 is estimated at 96 billion. Rub. which is more than 3 times higher than the figures of 2023. Changes in telecommunications systems and networks have a direct impact on redesigning the network architecture and expanding the range of services provided. Thus, the emergence of fifth-generation communication networks is a necessary measure to ensure a high density of devices (1 million. per 1 sq. m) and the virtues of circular delay 1 ms. Communication networks 2030 will expand the services of the first set of telemedicine services through holographic avatars, augmented reality services, Tactile Internet.

Purpose. Determination of the dependence of the delay on the intensity of traffic and the duration of packet servicing for the first set of telemedicine services in the communications networks of the fifth and subsequent generations. Analysis of ways to assess the quality of telemedicine services.

Methods. The work uses methods of system analysis, cluster analysis and the theory of teletraffic. Mathematical modeling of the communication network is carried out.

Solution. The characteristics of medical data used by telemedicine network are presented. Quality indicators of telemedicine services have been formulated. The model of communication network of the fifth and subsequent generations based on the quality of service provision and clustering of the territory was developed. The results of calculations for peak speeds 5G and 4G are obtained, which makes it possible to determine the dependence of delay on the coefficient of variation of service duration and on the coefficient of variation of interval between applications.

Novelty. The idea of creating and calculating a network model for the provision of the first set of telemedicine services in fifth- and succeeding-generation networks has elements of scientific novelty, as well as the use of the term «Quality of Experience» for quality assessment in communication networks providing telemedicine services.

Significance (theoretical). The location of data-processing centers in regional or regional centers could provide the first set of telemedicine services on ultra-low latency networks worldwide. The creation of digital clusters improves access to health care, partially reducing the digital divide without the need to expand the number of health organizations and increase the number of staff in remote locations.

Relevance (practical). The results obtained in the work can be used to determine the characteristics of equipment used to provide real-time services in the communications networks of the fifth and subsequent generations.
Analysis of Approaches to Optimization of V2X Systems: Clustering, Edge and Fog Computing
Authors: Plotnikov P. V. , Vladyko A. G.
Published: July 2024

The review sets the task of analyzing existing solutions for communication systems based on Vehicle-to-Everything (V2X) technology using clustering and edge computing mechanisms in order to determine the conceptual model of the V2X system and the most significant indicators of quality of service (QoS), taking into account the application of the specified complex of technological solutions. The novelty of the work lies in the fact that the research is aimed at identifying the possibilities of integrating clustering mechanisms, edge and fog computing to determine optimal solutions for the deployment of roadside network infrastructure objects while maintaining high QoS indicators for communication equipment of this type. The result is that a scientifically based technological approach to constructing a conceptual model of a V2X system with specified QoS indicators has been proposed. Practical and theoretical relevance. The results obtained can be used in the design and deployment of V2X systems.
Nutrition of the small cave bear (Mammalia, Carnivora, Ursidae, Ursus (Spelaearctos) rossicus Borissak, 1930) in the Urals according to the results of the analysis of 13С and 15N isotopes in bone collagen
Authors: Косинцев П. А. , Konovalova K. Yu. , Simonova G. V.
Published: July 2024

An analysis of data on the content of 13C and 15N isotopes in the collagen of the bones of the small cave bear (Ursus (S.) rossicus Borissak, 1930) from localities in the Middle and Southern Urals was carried out. The bones date from the Interglacial (MIS 5) and Glacial (MIS 3) periods. The bones of males and females aged 3 years, 4 years and older than 4 years were studied. Sexual, geographical and chronological differences in the content of 13C and 15N isotopes were studied. Notable gender, geographic, and chronological differences between samples are shown. In the Middle Urals, during the interglacial period, females led a more predatory lifestyle than males, and during the transition to the glacial period, the trophic niches of males and females converged due to an increase in herbivory. During the interglacial period in the Southern Urals, males led a more predatory lifestyle than in the Middle Urals. In the Southern Urals, during this transition, the scale of changes in δ13C and δ15N values corresponds to the scale of differences between trophic levels.
Enhancing human glycoprotein hormones production in CHO cells using heterologous beta-chain signal peptides
Authors: Sinegubova M. V. , Kolesov D. E. , Dayanova L. K. , Vorobiev I. I. , Orlova N. A.
Published: July 2024

We studied the influence of heterologous signal peptides in the β-chains of glycoprotein hormones on the biosynthesis of these hormones in a transiently transfected culture of Chinese hamster ovary cells CHO S. When replacing the natural signal peptides of the β-chains with the heterologous signal peptide of human serum albumin, cell productivity was increased by 2–2.5 times for human luteinizing hormone, human chorionic gonadotropin, human thyroid-stimulating hormone, but not for human follicle-stimulating hormone. No significant increase in cell productivity was observed for human azurocidin signal peptide and human glycoprotein hormone α-chain signal peptide. The used approach allows quick assessing the effect of heterologous signal peptides on the biosynthesis of heterodimeric proteins of various classes.
HSPBP1 in complex with the peptide of the innate immunity protein TAG7 is able to lyse tumor cells carrying TNFR1 receptor
Authors: Romanova E. A. , Yurkina D. M. , Yashin D. V. , Sashchenko L. P. , Georgiev G. P.
Published: July 2024

The search for new cytotoxic agents capable of lysing tumor cells is an important task in the fight against cancer. Here we have shown that the protein HspBP1, the chaperone of the heat shock protein Hsp70, is able to form a complex with the previously discovered peptide (17.1) of the innate immunity protein Tag7. Experiments using thermophoresis have demonstrated that the affinity of the Tag7 protein peptide 17.1 to the HspBP1 molecule is 100 times higher than that of the full-sized Tag7 molecule. The addition of the 17.1-HspBP1 complex to tumor cells induces apoptosis and necroptosis in them. The results obtained in this work can be used to develop promising antitumor drugs.
Contact inhibition of proliferation is accompanied by expression of the PHF10D subunit of the chromatin remodeling complex PBAF in mouse and human cell lines
Authors: Simonov Yu. P. , Tatarskiy V. V. , Georgieva S. G. , Soshnikova N. V.
Published: July 2024

PHF10 is a subunit of the PBAF complex, which regulates the expression of many genes in developing and maturing organisms. PHF10 has four isoforms that differ in domain structure. The PHF10A isoform, containing a DPF domain at the C-terminus and 46 amino acids at the N-terminus, is necessary for the expression of gene proliferation; the functions of the other isoforms are less studied. In this work, we have established that upon contact inhibition of mouse and human cell proliferation caused by the establishment of a tight junction and adherence junction between cells, the expression of the PHF10A isoform stops and instead the PHF10D isoform is expressed, which does not contain DPF-domain and N-terminal sequence. The function of the PHF10D isoform may be associated with the establishment of intercellular contacts.
МОТИВАЦІЯ СОЦІАЛЬНО ВІДПОВІДАЛЬНОЇ ДІЯЛЬНОСТІ БІЗНЕСУ (АНАЛІЗ ДОСЛІДЖЕНЬ ЗАХІДНИХ НАУКОВЦІВ)
Authors: КОМПАНІЄЦЬ Вікторія , БЕЛА Олександр
Published: July 2024

This publication examines the determinants and motives of socially responsible business activities based on the works of Western experts.
Socially responsible business activity is determined by the influence of determinants of the external environment, which can be classified as economic, legal, social, or instrumental and institutional. They are strategic in terms of business goals and results. A different angle of detail of external determinants allows us to identify such important components as the state of the social environment; the presence and characteristics of ethical leadership; integration of social responsibility values into the culture of the organization; a competitive business environment combined with conscious consumers that creates value for companies ' reputation.
Studying the external and internal motivation of socially responsible business activities, Western researchers have found that large companies are more motivated by external incentives, while small and medium-sized businesses rely on internal motives. Among them, the most significant are the values and beliefs of managers (owners), their conscience, and their understanding of their duty to society.
In our opinion, internal motivation is based on such determinants as a system of values formed in an ethical direction; a developed conscience; and the desire for personal development.
Internal and external motivations of socially responsible business activities are correlated, which logically follows from the social conditionality of human behavior. The moral climate in society and the institutional conditions that support socially responsible business behavior are more important external determinants that strengthen the internal motivation of management for appropriate behavior.
To find effective economic incentives to promote socially responsible business activities, both organizations and the governments of countries must use knowledge about the specifics of its motivation among management and entrepreneurs.
The perspective of our research is systematic, conceptually based empirical studies of the peculiarities of motivation of socially responsible activity of Ukrainian business in which the first step is to study the experience of Western scientists.
УПРАВЛІННЯ КОНКУРЕНТОСПРОМОЖНІСТЮ ТОРГОВЕЛЬНОЇ МЕРЕЖІ
Authors: БРОВКІНА Юлія
Published: July 2024

The article analyzes the processes of managing the competitiveness of trade enterprises that are part of the trade network. A critical analysis of general theoretical positions on assessing the impact of competition in the industry from the perspective of trade enterprises has been made. The most influential competitive forces, which are characteristic of trade enterprises organized on the basis of a network, are determined. It was established that the demand of the main part of the population and the processes of intensifying globalization in trade require the greatest attention in managing the competitiveness of network trade enterprises. The main types of competition in trade are considered and their meaningful characteristics are provided. Special attention is paid to the processes of managing relations with consumers. The necessity of using the approaches of the CRM system as foundation of effective management tools for building a customer loyalty system has been proven. The main results that can be obtained by using CRM analysis tools are defined. It has been established that switching to targeted promotional offers for each client is the most effective means of increasing the effectiveness of managing competitiveness in trade. Loyalty programs have been proven to be an effective competitive tool for each retail network, as they differ in the individuality of their offers.The main types of client privileges in loyalty programs are considered. An analysis of the advantages and disadvantages of existing loyalty programs was carried out in order to determine the strengths and weaknesses in the management of relations with customers of the retail network. It has been established that loyalty bonus programs are the most attractive for both, customers and business owners. From point of customers’ view, their effectiveness manifested in obtaining the necessary offers of goods and services, from point of business owners’ view, these programs allow creating and maintaining a certain number of customers.
МІСЦЕ БУХГАЛТЕРСЬКОГО ОБЛІКУ ТА БУХГАЛТЕРСЬКОЇ СПРАВИ В СИСТЕМІ УПРАВЛІННЯ СУБ’ЄКТОМ ГОСПОДАРЮВАННЯ В УКРАЇНІ
Authors: ГЕВЛИЧ Лариса
Published: July 2024

В роботі розглянута дефініція «бухгалтерська справа» відносно до сутності бухгалтерського обліку, надана порівняльна характеристика мети, функцій, особливостей, методів, потреб у регламентації бухгалтерського обліку та бухгалтерської справи, на основі чого виділені їх спільні риси та відмінності. Запропоновано використання дефініції «бухгалтерська справа» для оптимізації ОПП за спеціальністю 071 «Облік і оподаткування» СО «Бакалавр» на основі розгляду вимог ринку праці до фахової діяльності. Зроблені висновки, намічені напрями подальших досліджень.
УДОСКОНАЛЕННЯ ОПОДАТКУВАННЯ ЩОДО ЗМІЦНЕННЯ ФІНАНСОВОЇ СТІЙКОСТІ ПІДПРИЄМСТВ
Authors: ХОМЕНКО Людмила
Published: July 2024

One of the leading tax incentives that the state can provide to industrial enterprises in difficult times to improve their business efficiency is a full or partial waiver of profit taxation, namely a portion of tax revenues to the budget. At the same time, the provision of even targeted tax incentives sets a precedent for their effective use. The process of reproduction to stabilize the equilibrium of the current stage requires a transition to a new level of economic relations, including the use of the tax regulation mechanism. Approaches to the use of the tax regulation mechanism are outlined in relation to: investment tax credit, as from the timing of tax payments in the part of expenses from profit on innovation; tax holidays for the payment of tax on income obtained from the implementation of innovative projects within the term of several years; reduction of the tax on the growth of innovation expenses; preferential taxation of profit obtained through the use of intellectual property. The necessity to track the usage of the received benefits in the form of a tax credit for the innovative development of industrial production in the conditions of accelerated implementation of the achievements of scientific and technical progress is justified. A conclusion was made regarding the provision of tax benefits for innovative investment projects based on compliance with established special criteria regarding investment volumes, their compliance with priority areas of investment activity and expected socio-economic results. In order to provide such a benefit, a reasonable step is to keep a separate record of the results of the implementation of the investment project and related expenses. A special adjustment of the value of assets for compensation of the underestimation of real depreciation in inflationary conditions in case of introduction of innovations is detailed. Using Tereshchenko's model, the probability of bankruptcy of an investment-innovative steel factory was calculated. It is proposed to create an anti-crisis headquarters consisting of a group of specialists in the main areas, including a financial specialist for substantiating calculations for obtaining a tax credit for future innovative improvements.
РОЛЬ МІСЦЕВИХ ПОДАТКІВ У ФОРМУВАННІ ДОХОДІВ МІСЦЕВИХ БЮДЖЕТІВ
Authors: ГРИЦЕНКО Ольга
Published: July 2024

The system of financial support of the social process of the country must constantly adapt to the influences of the external environment both in the conditions of the hybrid war with Russia and in the conditions of the post-war period. This requires systemic transformational changes in the socio-economic environment, reform of the financial system, further improvement of the decentralization of the management of state financial resources, since expenditures from the state budget to cover the costs of armaments and ensuring the independence of Ukraine will have a large specific weight annually. Under such conditions, local budgets will rely more and more every day on the tasks of financing a significant part of the social needs of the local population. Accordingly, the effectiveness of regional systems of taxation of individual territories with local taxes and fees is primarily confirmed by volumes sufficient to form the revenue part of local budgets for the purposes of ensuring the successful functioning of territories of local importance and their development. Therefore, the role of local taxes and fees is growing daily and contributes to the accumulation of the amount of financial resources necessary for the development of both territorial communities and the state as a whole, which will significantly reduce the burden on the state budget of the country. The article examines problematic aspects of the formation of revenues and expenditures of local budgets in difficult economic conditions arising under the influence of a hybrid war with Russia. Emphasis is placed on the necessity of restructuring the national budget policy in the context of the formation of guarantees for the financial support of the social needs of the population of Ukraine, its comprehensive protection and the creation of decent working and living conditions. The important role of local taxes in the formation of revenues of local budgets of territorial communities is substantiated based on the systematization of the approaches of scientists and the conducted expert assessment of the state and changes of local budgets in 2021-2022. Problematic aspects in the payment of local taxes are identified and the ways to solve them are outlined. The need for further improvement of the tax legislation, capable of ensuring the formation of a new tax model for the purposes of optimizing the tax regulation of payment of local taxes and increasing revenues to the local budget, has been proved.
THE IMPACT OF NANOTECHNOLOGICAL INNOVATIONS ON THE COMPETITIVENESS OF THE GLOBAL MARKET
Authors: KHALATUR Svitlana
Published: July 2024

In today's global market, the integration of nanotechnological innovations has become a crucial factor affecting competitiveness. This article explores the multifaceted impact of nanotechnology on global market dynamics, emphasising its role in improving industrial efficiency, creating new products and stimulating economic growth. The analysis emphasises that nanotechnology plays a key role in the context of the Fourth Industrial Revolution (Industry 4.0), transforming industries and creating new competitive advantages on a global scale. This article outlines the significant impact of nanotechnology innovations on the global market, highlighting the interconnection between globalisation, technoglobalisation and Industry 4.0.
To provide a broader perspective on the topic, Ukraine was analysed and compared with the following countries: The United States of America, Germany, China, Japan, Israel, and Finland. These countries are interesting for comparison with Ukraine in terms of the development and implementation of nanotechnologies, as well as their impact on competitiveness in the global market. Each of these countries has its own unique achievements and strategies that can provide valuable insights for the study. Comparing Ukraine with these countries will help to identify the strengths and weaknesses of the national nanotechnology industry, as well as to identify potential areas for development and increase of Ukraine's competitiveness in the global market. Globalisation has greatly accelerated the spread of technological innovation across borders, contributing to a more interconnected and competitive global marketplace. In this context, nanotechnology, defined as the manipulation of matter at the atomic and molecular levels, has become a transformative force.
This article analyses the costs of education and business in the countries studied, providing a global overview of important indicators that may affect competitiveness in the global market. The findings of this study allow us to compare the level of investment in education and infrastructure in the countries studied and their impact on competitive positions on a global scale.
МІСЦЕ КОНТРОЛІНГУ В ЗАБЕЗПЕЧЕННІ КОНКУРЕНТОСПРОМОЖНОСТІ ПІДПРИЄМСТВА
Authors: УЖВА Алла , ІВАНЧЕНКОВА Лариса , ОРЄХОВА Альвіна
Published: July 2024

The functioning of any management system at the enterprise is economically justified and aimed at increasing competitiveness. The need for system integration of various aspects of business process management at the enterprise causes the emergence and implementation of the concept of controlling. The controlling service measures ensure the enterprise's efficient operation under the influence of external environmental factors. Prerequisites for the development of controlling are the complication of the external environment of the functioning of enterprises, the need to create adaptation mechanisms to changes in its components, increased competition, and limited opportunities for extensive growth, which lead to the need to optimize internal business processes and optimize costs. This research provides practical insights into the implementation of controlling, offering strategies for enterprises to enhance their competitiveness.
The purpose of the article is to study the significance of the implementation of controlling at the enterprise to ensure its competitive activity.
The methods of comparison, analysis, and theoretical and logical generalization were applied in the research process. The dialectical research method became the methodological basis.
In the process of research, it was proved that the main components of the controlling concept are orientation to the efficient operation of the enterprise in the long term, formation of an organizational structure focused on achieving strategic and tactical goals, creation of an information system adequate to the tasks of target management; division of controlling tasks into cycles, which ensures the iterative nature of planning, execution control, and making corrective decisions. It is proposed to use modern information technologies that allow optimizing the process of enterprise development; the scheme of the place of controlling in the enterprise management system is substantiated; a scientific approach to the establishment and further functionality of controlling is characterized, within which a specific sequence of actions is given, which provides for the organization of the general information environment, planning based on it, ensuring proper accounting of the results of internal activities, control over planned data and accounting data, and ends with the development of necessary measures with regulation of the enterprise's activity process.
АЛГОРИТМ ВИБОРУ СТРАТЕГІЇ ФОРМУВАННЯ ТА РОЗВИТКУ БРЕНДИНГУ АГРАРНИХ РЕГІОНІВ
Authors: ГАЗУДА Сергій
Published: July 2024

An algorithm of the strategy of formation and development of branding of agrarian regions is built in the article, with a justification of the peculiarities of its functionality. It is noted that in the conditions of market management, the complexity of transformational changes, primarily due to the state of war and the unpredictability of external influences, the necessity of substantiating the strategy of formation and development of territory branding, in particular agrarian regions, is determined. The purpose of the study is to outline the algorithm for building and determining the functionality of the strategy for the formation and development of branding of agrarian regions. The main task of the research is the selection of a strategy, in particular the basic and functional one, as well as the identification of approaches to the implementation of the mechanism of formation and development of branding of agrarian regions with the indication of their individual functions. In the research process, general scientific methods of generalization and systematic analysis were applied to justify a differentiated approach to the selection of strategies, which will be based on branding criteria: the level of the value of the brand capital of the agrarian region; the level of brand premises and the level of branding effectiveness. It is proposed to choose a strategy for the formation of branding of agrarian regions and a strategy for the development of branding of agrarian regions. The model of branding of agrarian regions proposed by the author is outlined with scientific novelty and practical significance, which is based on the criterion of the value of the brand capital of an agrarian region, which allows a differentiated approach to the choice of a model of branding formation and a model of branding development, to individualize the choice of strategy, methods, tools and a system for ensuring the branding of territories .
СТАЛИЙ РОЗВИТОК МІСТ ЧЕРЕЗ ПРИЗМУ ІННОВАЦІЙ ТА СОЦІАЛЬНОГО ПІДПРИЄМНИЦТВА
Authors: АНФІЛОВ Дмитро
Published: July 2024

The article presents the concept of " nerdistans", features of the stages of its evolution. The role of technology startups that are concentrated in major global cities and metros, as well as in densely populated city blocks or neighborhoods within these cities, is noted. This made it possible to argue that the city is an organizational platform for entrepreneurial activity that brings together talent, knowledge, capital and other assets that are necessary for its implementation. In the article, the author revealed the essence of the concept of "nerds" and the influence of their concentration on the development of cities. The article highlights the connection between the urban process and social entrepreneurship. The article examines examples of nerdistans: Silicon Valley, "Startup Nation" Israel, Chinese technology hubs, India - Bangalore, European technology hubs. The article systematizes the results of scientific research, in which scientists highlight the connection between social entrepreneurship and urban development and emphasize the potential of innovative development of cities as platforms for the development of entrepreneurship, guided by the coordination of urban planning and social entrepreneurship policy. This contributed to distinguishing the characteristics of three types of social entrepreneurs involved in "Bottom-up urban development" for urban development "from the bottom up". This approach is based on the use of innovation management theory and business transition management to urban planning and development research. The advantages of the implementation of the social entrepreneurship policy on the way to the sustainable development of cities and the creation of a favorable climate for the development of business in cities are highlighted. The need to develop an urban spatial policy using the concept of nerdistans and social enterprise is noted.
Keywords: innovation, urban innovation, huma
ФІНАНСОВІ РЕЗУЛЬТАТИ В СИСТЕМІ ОБЛІКУ ПІДПРИЄМСТВ АГРОБІЗНЕСУ
Authors: ГУЦАЛЕНКО Любов , МОЛДОВАН Мирослав
Published: July 2024

У статті проведено дослідження економічної сутності поняття «фінансові результати». Проаналізовано чинну нормативно-правову базу та відзначено про відсутність трактування фінансових результатів у нормативно-правових документах. Вивчено наукову літературу та з’ясовано різні підходи до розкриття змісту досліджуваної категорії. Підтримано думку, що при визначенні поняття «фінансові результати» необхідно пов’язати три складові – сутність, зміст та форму прояву. Запропоновано уточнене визначення змісту фінансових результатів, що дозволяє розглядати їх як універсальну економічну категорії, яка характеризує якість та ефективність фінансово-господарської діяльності підприємств агробізнесу. Визначено внутрішні та зовнішні фактори впливу на формування фінансових результатів сільськогосподарських підприємств. Відзначено про склад фінансових результатів сільськогосподарських підприємств, які пов’язані із здійсненням сільськогосподарської діяльності, що передбачає процес управління біологічними перетвореннями з метою отримання сільськогосподарської продукції або додаткових біологічних активів. Розкрито характеристику рахунків обліку фінансових результатів. Обумовлено про об’єктивність повернення в системі показників фінансової звітності інформації про надзвичайні витрати і доходи, пов’язані з відшкодуванням збитків від надзвичайних подій.
ДИЗАЙН-МИСЛЕННЯ ТА ЦИФРОВЕ ПІДПРИЄМНИЦТВО: ІННОВАЦІЙНІ ПІДХОДИ ДО БІЗНЕС-ПЛАНУВАННЯ В ЕПОХУ ЦИФРОВІЗАЦІЇ
Authors: БЕЙ Ганна , ПАНЧЕНКО Ігор
Published: July 2024

The article is devoted to the conceptual substantiation of the application of design thinking in digital entrepreneurship as an innovative approach to business planning in the digital age. The key features of digital transformations that define new requirements for entrepreneurial activity, strategic planning and implementation of entrepreneurial ideas are outlined. The main tangible and intangible advantages provided by digitalization to entrepreneurship and business management are characterized. The scientific category of ‘design thinking’ is analyzed and the conceptual dimensions of its study are defined, covering the evolution of the concept from the moment of its first application to the modern human-centered paradigm. The author’s vision of integrating the principles and methodology of design thinking into business planning processes in the development of digital startups, as well as building asynchronous models of creating consumer value, is presented. A typical scheme (framework) for applying design thinking in business planning in the digital era is formulated. The key obstacles to the application of design thinking in modern entrepreneurship are substantiated due to the underdevelopment of personal skills of managers and executives that contribute to the proper integration of design thinking into the ecosystem of business planning of enterprises. The application of design thinking in digital entrepreneurship involves a significant shift from traditional methods of business planning, emphasizing a more flexible, iterative, and user-centric approach. By focusing on empathy, ideation, and experimentation, design thinking enables entrepreneurs to better understand and meet the needs of their customers, thus fostering innovation and enhancing competitive advantage. However, the successful implementation of design thinking in business planning is not without challenges. Furthermore, the integration of design thinking into existing business structures and cultures often requires a significant shift in mindset and organizational practices, which can be difficult to achieve without strong leadership and a clear vision. Despite these challenges, the benefits of incorporating design thinking into digital entrepreneurship are substantial, offering a pathway to more innovative, customer-focused, and agile business practices that are well-suited to the demands of the digital age.