bluuebunny/crossref_metadata_2025 huggingface dataset:
ФАКТОРИ КОНКУРЕНТОСПРОМОЖНОСТІ ПІДПРИЄМТСВА ТОРГІВЛІ В ПЕРІОД ВІЙНИ
Authors: Чекотун К. Ю.
Published: November 2024

Стаття присвячена актуальним питанням вивчення конкуренції на споживчому ринку України в період війни (повномасштабного вторгнення). Проаналізовано стан конкуренції на споживчому ринку України та фактори, що вплинули на зміни у взаємодії між учасниками ринку. Досліджено приклади зміни поведінки суб’єктів господарювання на ринку з початку війни. Окреслено основні види змін конкурентного становища на споживчому ринку та їх причини. Установлено, що складність дослідження конкурентоспроможності підприємств торгівлі в умовах війни пояснюється існуванням ряду особливостей: насамперед конкурентоспроможність може виникати і бути оціненою тільки за наявності конкурентів; вона є відносним поняттям і має різний рівень по відношенню до різних конкурентів; залежить від рівня конкурентоспроможності товарів, галузі, країни тощо. Ідентифіковано фактори конкурентоспроможності підприємств торгівлі в умовах війни. Охарактеризовано фактори зовнішнього та внутрішнього середовища.
Policy Forum: GAAR Revisited—A Road Map for Continued Analytical Rigour
Authors: Mihailovich Pooja
Published: November 2024

New interpretive issues arise from the amendments to the general anti-avoidance rule (GAAR), including the introduction of a novel preamble and an economic substance test, as well as the potential for a penalty to apply where abusive tax avoidance is found. In this article, the author provides a litigator's perspective on how these issues might be addressed by the courts. Although the amendments have been justified on the basis that they were intended to "modernize" GAAR, they serve in large part to codify existing principles that have been carefully developed through years of jurisprudence. The author emphasizes that the courts should rely on those principles to ensure that the GAAR analysis is undertaken with the same analytical rigour as has been judicially developed to date. Moreover, given the potential for a substantial penalty to be imposed where GAAR is found to apply, courts should insist on a stronger evidentiary foundation and a higher standard for a finding of misuse or abuse.
PENGUATAN MANAJEMEN KEUANGAN BUMDES PANCA BHUANA MANDIRI DENGAN MENGGUNAKAN APLIKASI SIAPIK
Authors: Putu Trisna Windika Pratiwi Ni , Sangging Komang Ayu Pradnya Lestari , Maswari Ni Luh Putu Elisa , Werdhiyanti Ni Putu Putri Ayu , Eraviati Albertina
Published: November 2024

Mekar Bhuwana is a village/sub-district in Abiansemal District, Badung Regency, Bali Province, Indonesia. This village is the result of the expansion of Mambal Village, into Mambal Village in the west and Mekar Bhuwana Village in the east. Mekar Bhuana Village has stunning natural landscapes, beautiful hills, and holds great potential in forming a superior and prosperous young generation. To be able to realize this, the resources owned by the village must be utilized, and one of the doors to realizing community welfare in the economic sector is through BUMDes. BUMDes is a village business managed by the local government and has a legal entity. It could be said that BUMDes is a business entity whose capital is entirely or mostly owned by the village through direct participation originating from its own wealth. In carrying out daily business, of course BUMDes Panca Bhuana Mandiri requires an optimal recording system that can be used by even people who are unfamiliar with technology. And the SIAPIK application is one of the software that we will teach to BUMDes Panca Bhuana Mandiri. Strengthening BUMDes Financial Management begins with conducting an analysis in the form of an analysis of BUMDes Mekar Bhuana, coordinating with the leadership and staff of BUMDes Panca Bhuana Mandiri regarding training in using the SIAPIK application, and preparing the SIAPIK application for use at BUMDes Panca Bhuana Mandiri.
MEMBANGUN IDENTITAS YANG KUAT: MEMANFAATKAN PERSONAL BRANDING UNTUK MEMPERLUAS PASAR BAGI UMKM DISABILITAS
Authors: Purwaningrat Putu Atim , Suputra Gusti Alit , Adisti A W Ni Luh , Surya D Gde Indra , Agus W I Wayan , Agus Y P I Putu
Published: November 2024

Barriers to mobility and accessibility are the main factors for people with disabilities in carrying out economic activities. Graha Nawasena House of Hope for Disabilities, Denpasar City, Bali was established to facilitate people with disabilities so they can continue to innovate and inspire their entrepreneurial spirit. In general, this Community Service activity aims to solve problems as well as provide solutions to social and economic problems that occur in society, especially for people with disabilities at Graha Nawasena Denpasar. The aim of this Community Service activity is to develop self-confidence and branding; Optimizing the use of technology; Increasing market accessibility; Promote inclusion and equality
PENTINGNYA BUSINESS COLLABORATION DI ANTARA PELAKU UMKM DISABILITAS UNTUK AKSES PENDANAAN
Authors: Dewi Ida I Dewa Ayu Yayati Wilya , Yudy Wijaya Putu , Ida Ayu Putu Widani Sugianingrat Ida , Ayu Putri Trarintya Mirah , Made Suasti Puja I , Putu Puspa Widyastiti Ni
Published: November 2024

Graha Nawasena Rumah Harapan Disabilitas Kota Denpasar, Bali memberikan wadah pengembangan bagi para disabilitas untuk mampu berkreatifitas dan berinovasi. Para penyandang disabilitas mampu mengembangkan usahanya sendiri, baik dalam bidang kuliner, seni, kerajinan dan masih banyak lagi, yang sering disebut dengan UMKM. Hanya saja, UMKM yang dikelola para disabilitas sering kali kurang mendapatkan dukungan yang memadai baik secara internal maupun eksternal. Dengan melakukan business collaboration antar pihak diharapkan memberikan dampak positif bagi UMKM disabilitas dalam meningkatkan kesejahteraannya serta mendapatkan dukungan baik secara internal seperti program CSR maupun eksternal seperti pengajuan pendanaan untuk modal dari UMKM.
Respuestas de gestión y desafíos de inclusión en universidades durante la crisis de la covid-19
Authors:   Universidad de Guadalajara, Castañeda Rentería Liliana Ibeth , Musalem Enriquez Anisse Jacinta , Del Toro García Ana Fabiola , Díaz Castillo Ana Gabriela , Cuéllar Aguilera Carlos , González Coronado César Ernesto , González Arruti Carlos Ignacio , Ayala Hernández Denisse , Cevallos Zambrano Doris , Rodrigues Araújo Emilia , López Hernández Eva María , Hernández Reyes Fernando , Estrada Rivero Isabel Irma , Bracamontes Ceballos Isaías , Villanueva Vargas Isis Nut , Miranda Solís Jehovana Rossio , Ruiz Flores Jesús , Escudero Soliz Jhoel Marlin , Villafuerte Holguín Jhony Saulo Alberto , Chumacero Villca Jimena Marcela , Pedraza Mandujano Joel , Parga Jiménez Lourdes Elizabeth , Pelayo Velázquez Marcela de Guadalupe , Clavijo Loor Maria Alexandra , Rodríguez Carrillo María Amparo , Rodríguez Ramírez María Esther , Parga Jiménez María Felícitas , Moreno Zambrano Martha , Arias Uribe Myriam , Vasconcelos Rosa , Briceño Olivera Ximena Patricia , Castañeda Bernal Xóchitl Yolanda
Published: November 2024

Este libro colectivo surge del interés por compartir las experiencias comunes de lo vivido por instituciones de educación superior iberoamericanas durante el 2020, año marcado por la presencia a nivel mundial de la Covid-19. En los diferentes capítulos el lector podrá encontrar no sólo las diferentes situaciones a las que hicieron frente las instituciones desde sus muy particulares contextos, sino también la manera en que se buscó disminuir las brechas de desigualdad de sus comunidades a partir de sus recursos humanos, organizacionales, institucionales, académicos y financieros. Los capítulos aquí presentados permiten dar cuenta de la riqueza de los aprendizajes e innovaciones institucionales en momentos críticos de la pandemia y en la ahora llamada nueva normalidad. Las coordinadoras de esta obra estamos seguras de que su contenido es útil no sólo como un testimonio de lo que pasó, sino también como apoyo para aquellos gestores y tomadores de decisiones en instituciones de educación superior que, a partir de las experiencias de otras instituciones, encontrarán respuestas más rápidas y eficaces a los retos de gestión y a los desafíos de inclusión que el futuro depare para la educación universitaria, la investigación y la vinculación con la sociedad.
Dialogar la paz. Una invitación a pensar la educación desde el activismo y la resistencia
Authors:   Universidad de Guadalajara, Ayala Hernández Denisse , Ignacio Rosas Jorge , Patricio Martínez María de Jesús , Romero Robles David Daniel , Gómez Pérez Miguel , Domínguez Rueda Fortino , Ramírez Plascencia Jorge , Vicente Ovalle Camilo , Martín Martín Rubén , Cartagena López Alejandra , Núñez Becerra Marco Antonio , Aguiar Aguilar Azul , Arana Aguilar Daira , Parga Jiménez Lourdes Elizabeth , Del Toro García Ana Fabiola , Padilla Camberos Claudia , Navarro Sarmiento Ana Georgina
Published: November 2024

La Cátedra Universitaria para la Cultura de Paz —que fue creada por la comunidad académica del Centro Universitario de Tonalá el 11 de octubre del 2019 con el objetivo de transformar la cultura hacia una visión de paz—, ha entendido muy bien a lo largo de estos primeros años de vida, que dicha transformación no se logrará sin realizar esfuerzos conjuntos por visibilizar los problemas que algunos filósofos, sociólogos y antropólogos nos han advertido en una crisis civilizatoria a la que además se le suma una catástrofe climática que ha puesto en nuestras manos una bomba de tiempo.
Liderazgo distribuido en educación. Perspectivas, desafíos y discusiones
Authors:   Universidad de Guadalajara, Díaz Delgado Miguel Ángel , Mora Pérez César Omar , Ahumada Figueroa Luis Andrés , Maureira Cabrera Óscar Julio , Garay Oñate Sergio Iván , Cuenca Vivanco Catalina Paz , Ravest Tropa Javiera , Queupil Quilamán Juan Pablo , Mary Mogaji Idowu , Newton Paul Michael , Aquino Michael Thomas , Kutsyuruba Vienamin , Bolívar Botía Antonio , Navarro Corona Claudia , Nava Lara Sergio Alberto , Toro Cervantes Mary Carmen , Jiménez Sánchez Susana Isabel , Rojas Ramírez Fabián Alonso , Castro Guzmán Willy , Hernández Belmonte Sergio Hugo , Gómez Gallegos María Elena , Cabrera Barrera Yolanda , Irvine Jeffrey , Roache née Clarke Darcia Ann Marie , Beckford Wilfred Alexander , Bruce Thomson Stanley
Published: November 2024

Desde un aspecto teórico-conceptual, Liderazgo distribuido en educación. Perspectivas, desafíos y discusiones logra establecer relaciones entre varias concepciones que se tienen del liderazgo de este tipo, sus dimensiones e indicadores. También concentra los resultados de investigaciones más recientes a nivel ligadas a este tema, lo que permite continuar actualizando el estado del arte sobre esta perspectiva. Por último, esta obra da a conocer los procesos, hallazgos y metodologías de investigación en liderazgo distribuido, para determinar quiénes y cómo son los sujetos, organizaciones y sistemas educativos contemporáneos que participan en la construcción de esta modalidad. Este abarcador propósito se logra a partir de una estructura del libro diseñada en cuatro apartados: “Definiciones básicas y discusiones teóricas fundamentales”; “Liderazgo distribuido, un acercamiento al estado del arte”; “Formación y perfiles para el liderazgo distribuido” y “Desafíos metodológicos del liderazgo distribuido”.
El trabajo significativo. Una perspectiva desde la psicología positiva en el contexto de pospandemia por la covid-19
Authors:   Universidad de Guadalajara, Salazar Estrada José Guadalupe , Valdez Zepeda Andrés
Published: November 2024

Uno de los elementos esenciales para las personas es y ha sido siempre el empleo, entendido no solamente como la actividad proveedora de ingresos económicos, sino como factor fundamental en la creación de un sentido de propósito y significado en sus vidas. Ambientes respetuosos y saludables, mejores condiciones en los espacios de trabajo, sea este presencial o remoto, flexibilidad horaria y consideración por la vida, entendida como la separación natural entre lo laboral y lo privado, especialmente en la época pospandémica en la que se encuentra la sociedad de nuestros días, son algunas de las propuestas de El trabajo significativo. Una perspectiva desde la psicología positiva en el contexto de pospandemia por la covid-19. Esta obra aborda el estudio de la relación entre ocupación, bienestar y salud mental desde el plano de la psicología positiva, analiza los retos futuros que la actividad laboral plantea a las personas y a las organizaciones y relaciona invariablemente todo ello con el tema de la salud y la calidad de vida.
THE EFFECTIVENESS OF EMPIRIC TRANSARTERIAL GLUE EMBOLIZATION (TAGE) OF GASTRODUODENAL ARTERY (GDA) FOR BLEEDING DUODENAL ULCER - A RETROSPECTIVE STUDY
Authors: Lee Wil Sern , Ong Hui Jun , Chua Zi Wei , Loh Kok Beng
Published: November 2024

ABSTRACT:
Purpose
To conduct a clinical audit on clinical outcome of empiric transarterial glue embolization (TAGE) of gastroduodenal artery (GDA) for bleeding duodenal ulcers to evaluate treatment efficacy. 
 
Materials and Methods
All patients treated for bleeding duodenal ulcers between June 2019 and June 2023, in a single tertiary center (Penang General Hospital) were identified based on intervention radiological reports. Patients with bleeding duodenal ulcers underwent empiric transarterial glue embolization (TAGE) of gastroduodenal artery (GDA) following endoscopic hemostasis were included. Information was extracted from patients' medical records, endoscopic and radiological reports. Data was computed and analyzed using Statistical Package for Social Sciences (SPSS).
 
Results
During the study period, a total of 26 patients were planned for empiric transarterial glue embolisation (TAGE) of gastroduodenal artery (GDA) for bleeding duodenal ulcer. The median age was 68 with 68% male (n=18) and 32% female (n=8). A total of 25 patients with duodenal ulcers of Forrest 1a (n=5), 1b (n=12), 2a (n=4), 2b (n=3) and 2c (n=1) who successfully underwent prophylactic TAGE of GDA were included in this study. It has a high technical success rate of  96.2% (n=25) with only one case of failure in cannulation due to tortuous arterial anatomy. Clinical success rate amongst the 25 patients who successfully underwent empiric TAGE of GDA was 84% (n=21) with only four patients developed rebleeding and required repeated endoscopic clipping. One of the four patients succumbed secondary to refractory bleeding. 
 
Conclusion
Empiric transarterial glue embolisation (TAGE) of gastroduodenal artery (GDA) can be a useful adjunct treatment option in high risk bleeding duodenal ulcer with high technical and clinical success.
ANALISIS BULLWHIP EFFECT DAN E-COMMERCE DALAM SISTEM RANTAI PASOK PRODUK MAKANAN
Authors: Djamal Nugraheni , Winarno Heru , Jihan Shofa Mohamad , Sah Putra Al Fiillian
Published: November 2024

Tujuan penelitian ini adalah untuk mengukur nilai bullwhip effect, mengidentifikasi penyebabnya, dan mencari solusi untuk menguranginya. Masalah bullwhip effect, di mana fluktuasi pesanan mereka melebihi fluktuasi permintaan, yang mengakibatkan kekurangan bahan baku dan berhenti produksi. Penelitian ini memeriksa dua eselon dalam rantai pasokan dan menggunakan metode FMEA. Hasil penelitian menunjukkan bahwa nilai bullwhip effect pada eselon 1 (supplier dan PPIC) adalah 1,66, sedangkan pada eselon 2 (PPIC dan Customer) adalah 0,63. Ini menunjukkan adanya bullwhip effect pada eselon 1, sementara eselon 2 tidak terpengaruh. Beberapa penyebab utama bullwhip effect meliputi pengadaan bahan baku tidak memenuhi pesanaan, kenaikan harga material, ketidakpastian informasi permintaan, jumlah pemesanan bahan baku dalam jumlah besar dan jumlah penjualan lebih besar dari pada penerimaan bahan baku. solusi yang dapat dilakukan antara pemasok perlu melakukan penerapan sistem informasi dengan menggunakan E-commerce seperti shopee agar lebih memperluas jaringan pemasaran dan mempermudah distribusi produk ke konsumen sehingga pemesanan online
Isolasi dan Kolonisasi Mikoriza Vesikula Arbuskular (MVA) pada Perakaranan Tanaman Jagung (Zea mays L.) di Lahan Kering Kabupaten Timor Tengah Utara
Authors: Fallo Gergonius
Published: November 2024

Kabupaten Timor Tengah Utara (TTU) memiliki luas lahan kering untuk pertanian yaitu 184.421 Ha. Masalahnya, lahan kering diketahui memiliki kesuburan tanah rendah. Salah satu alternatif untuk mengatasi permasalahan tersebut adalah memanfaatkan fungi yang bersimbiosis mutualisme dengan akar tanaman yaitu mikoriza vesikular arbuskular (MVA). Penelitian ini bertujuan untuk mengetahui karakter spora dan jenis MVA, serta mengetahui tingkat persentase kolonisasi MVA pada perakaran tanaman jagung (Zea mays L.). Sampel tanah dan akar tanaman jagung diambil dari Desa Fatuneno dan Desa Bitefa dengan metode strata (Stratified random sampling). Isolasi spora MVA dengan metode penyaringan bertingkat. Ciri mikroskopis spora dicocokkan dengan pedoman identifikasi pada website INVAM.com. Kolonisasi perakaran dilihat berdasarkan persentase infeksi perakaran oleh struktur MVA. Hasil penelitian diketahui jumlah spora MVA per 100 gram tanah dari Desa Fatuneno yaitu 247 spora dan Desa Bitefa 209 spora. Hasil identifikasi didapatkan tiga jenis genus MVA yaitu Glomus, Acaulospora dan Gigaspora. Hasil pengamatan kolonisasi MVA pada akar tanaman jagung dari Desa Fatuneno pada saat jagung berumur 2 minggu diketahui persentasenya sebesar 50% dengan kategori sedang, dan saat jagung berumur 4 minggu persentase kolonisasi sebesar 73,3% kategori tinggi. Di Desa Bitefa persentase kolonisasi MVA pada jagung berumur 2 minggu sebesar 25% dengan kategori rendah, sedangkan saat berumur 4 minggu persentase kolonisasi MVA sebesar 33% dengan kategori sedang.
Pengaruh Formulsi Nutrisi Hidroponik pada Sistem Drip Terhadap Pertumbuhan dan Potensi Hasil Melon
Authors: Darmawan Ahmad Arif , Dinarto Wafit , Widodo Dwi Agus
Published: November 2024

Penelitian bertujuan untuk mengetahui pertumbuhan dan hasil melon secara hidroponik sistem irigasi tetes dengan formulasi nutrisi AB Mix pabrikan (goodplant) dan AB Mix racikan. Penelitian telah dilaksanakan di rumah plastik Banaran, Somokaton, Ngluwar, Magelang. Penelitian ini merupakan percobaan faktor tunggal yang disusun dalam Rancangan  Acak Lengkap (RAL) dengan dua ulangan. Perlakuan yang diujikan formula nutrisi terdiri atas dua jenis yaitu AB mix racikan dan AB mix pabrikan. Data dianalisis dengan independen sampel t-test pada taraf signifikan 5%. Hasil penelitian menunjukkan pertumbuhan tanaman melon yang diberi nutrisi AB mix racikan dan AB mix pabrikan tidak berbeda nyata, kecuali pada jumlah daun, tanaman melon yang diberi perlakuan nutrisi AB mix pabrikan jumlah daunnya lebih banyak daripada AB mix racikan. Pada parameter hasil menunjukkan bobot dan diameter buah melon pada tanaman yang diberi AB mix racikan lebih besar daripada AB mix pabrikan, sedangkan ketebalan daging buah dan kadar gula pada tanaman yang diberi nutrisi AB mix pabrikan lebih besar daripada AB mix racikan.
Transformation of the Risks to Economic Security and Their Destructive Impact on the Economic Sustainability of the Country and the Achievement of an Appropriate Level of the Economic Security of Ukraine
Authors:   National University of Defenсe of Ukraine, Lutsyk Yulia O.
Published: November 2024

Today’s security environment is characterized by a high level of turbulence and unpredictability. The living conditions of Ukraine require an in-depth analysis of issues related to the need for gradual and planned recovery and strengthening of the country’s economic stability, as well as ensuring an adequate level of economic security of the State in the face of losses and restrictions from the war. The aim of the scientific article is to analyze the prospects and problematic issues of economic security of the State related to the transformation of risks and threats to economic security in the conditions of a long-term war, to study their negative consequences that need to be studied and solved, especially in the context of prolongation and aggravation of the war. The article analyzes the challenges and threats that emerged in 2022 as a result of russia’s full-scale armed aggression against Ukraine and continue to have a negative impact on the country’s economy and the overall level of economic security in 2023–2024. The impact of risks and threats has been analyzed, the most vulnerable components of the country’s economic security have been identified: foreign economic, financial, social, investment and innovation. Measures to minimize risks in order to achieve the economic stability of the country and restore the proper level of economic security of Ukraine are proposed. The importance of identifying trends and factors that will contribute to the recovery of the national economy of the State is substantiated. In the course of the analysis, it is concluded that the current reaction of the economy to the losses and restrictions of the war has revealed unexpected resilience to the shock effects of risks and threats. Thus, if the factors of stabilization of the country’s economic security are preserved, we can expect positive prospects for ensuring the country’s economic stability and achieving an appropriate level of economic security of the State.
An Analysis of the Functioning and Development of the IT Sectors of Critical Infrastructure in the Economy of the Country and Its Regions
Authors:   V. N. Karazin Kharkiv National University, Mahdysiuk Serhii V. , Portna Oksana V. ,   V. N. Karazin Kharkiv National University
Published: November 2024

The aim of the article is to develop approaches to the analysis and assessment of the functioning and development of the IT sectors of critical infrastructure in the economy of the country and its regions. The functioning of the IT sectors of critical infrastructure in the national economy is analyzed on the basis of data from the system of national accounts on indicators of output, intermediate consumption, gross value added, wages of employees, other taxes, gross profit, mixed income, the share of the sector in the country’s GDP, the number of employees in the sector, and volumes of exports. The regional activity of the IT sectors of critical infrastructure is analyzed. Based on the results of the carried out analysis, it can be determined that in 2017–2021 there is also some instability by several indicators: the negative dynamics of the functioning of the IT sectors of critical infrastructure in the national economy, the share of the IT sector in the economy of Ukraine is insignificant. The pre-war period of the functioning of the critical infrastructure IT sector in the national economy is characterized by a certain decline in the sector. Martial law gave a new impetus to the development of the IT sector in regions distant from hostilities. The authors have allocated the factors of development of IT sectors of critical infrastructure that support and strengthen such characteristics as functionality, rapid adaptability to turbulent operating conditions, continuity in work, sustainable confrontation and rapid recovery after any impact of threats, increasing the sustainability of the national economy. Prospects for further research are the elaboration of issues of an effective financial and economic mechanism for the development of critical infrastructure, public-private partnership, multi-channel financing.
Theoretical Foundations of the State Regional Policy in the Context of Implementation of Anti-Crisis Management
Authors:   Educational and Research Institute «Karazin Business School» of V. N. Karazin Kharkiv National University, Vasyliev Oleksii V. , Huriev Vladyslav O. ,   Educational and Research Institute «Karazin Business School» of V. N. Karazin Kharkiv National University
Published: November 2024

The article discusses the urgent problems of sustainable development of Ukraine, which are focused on economic growth, improving the well-being of the population and preserving the integrity of the State in difficult security conditions. The study substantiates the need to revise and update regional policy, taking into account the current challenges and tasks of post-war development, as well as taking into account the experience of other countries. The article underlines the importance of ensuring sustainable development in all regions as a key path to the overall sustainable development of the country. The study provides an analysis of the main factors influencing regional development, emphasizes the need to take into account the fiscal and regulatory potential of the customs system, which is especially important for regions with border checkpoints. It is found that the State regional policy acquires a new meaning in view of the need to regulate and support regional development by legislative, financial, planning, investment and infrastructure measures. The study has also revealed a significant interest in the development and improvement of the organizational component of regional development management. Thus, this calls attention to the lack of comprehensive scientific research that would meet the new challenges of today. However, the development of digital technologies and their implementation in public administration opens up new opportunities for automating regional development processes. The article outlines the main directions of the State influence on the development of regions, in particular, legislative regulation, financial support, planning and coordination of activities, investment policy, development of infrastructure, education and science, optimization of social policy, environmental measures, industrial development, information potential and international cooperation. The importance of inter-budgetary transfers and taxes as key tools for supporting regions in the context of anti-crisis management, which contributes to the stabilization and development of regions affected by the crisis, is emphasized. Thus, the article proposes an integrated approach to ensuring balanced regional development, which takes into account modern challenges and contributes to the overall economic revival of the country.
The Spatial and Dynamic Monitoring in Ensuring the Management of Energy Security of Enterprises
Authors:   Educational and Scientific Institute ", Budanov Mykola P. ,   Ukrainian Engineering and Pedagogical Academy",   of V. N. Karazin Kharkov National University
Published: November 2024

The problems of ensuring the management of energy security of the enterprise of the electric power system in the context of dynamic changes are considered. The article proposes a methodical basis for managing the energy security of enterprise, which allows taking into account the strategic tasks of managing the energy security of enterprise, the goals of the energy security management system of enterprise and its basic principles. It is proved that one of the elements of ensuring the management of energy security of enterprise is the spatial and dynamic monitoring of external and internal negative factors in the form of threats and risks, both for the energy enterprise itself as a whole and for its objects of generation, transmission, distribution and consumption of energy. This is an effective method of monitoring and control within the framework of ensuring the management of the energy security of the enterprise and the normal functioning of various energy objects and processes. The main directions of research and analysis of energy security on the basis of spatial-dynamic monitoring are allocated. The essence and substantive sequence of formation of the stages of spatial-dynamic monitoring of energy security of enterprise as an economic process in the current conditions of development of the electric power system at the macro-, meso- and micro-levels of the economy are studied, and an algorithm for implementing the stages of its conduct is proposed. The article proposes the implementation of the functions of spatial-dynamic monitoring on the basis of the use of integrated automated management systems of the energy enterprise, which allow in real time to generate management decisions, the effectiveness of which should be adjusted to reduce the impact or complete elimination of threats to the energy security of the enterprise. The selected instruments provide the integration of various data and their in-depth analysis, which will allow enterprises to effectively manage energy security in conditions of uncertainty and change. The use of modern technologies and methods will allow adapting to market dynamics and increasing the resilience of energy systems.
The Role of Control in the Management System of Enterprises in the Agro-Industrial Sector of the Economy
Authors:   State Biotechnological University, Nosach Nataliia M. , Yehiozarian Artur H. ,   North-Eastern Office of the State Audit Service, Poliakova Yevheniia S. ,   International Technological University
Published: November 2024

The article considers the importance of control in the management systems of agro-industrial enterprises; attention is focused on its importance for ensuring the stability of production processes, optimizing costs, reducing risks and improving product quality. The aim of the study is to analyze, systematize, generalize and improve the existing theoretical and methodological developments on control in the management system of an agrarian enterprise. The study of literature sources allowed to present the key aspects of managerial control that allow enterprises to effectively respond to changes in the external environment, such as weather conditions and market fluctuations. The necessity of introduction of automated control systems that ensure optimization of resource consumption and compliance with agrotechnological standards is substantiated. Different approaches to the interpretation of the concept of control are provided, in particular, its role as a mechanism for ensuring the achievement of enterprise goals and minimizing risks is indicated. It is found that control not only performs the function of feedback, but also actively supports the improvement of managerial processes. Based on the achievements of domestic and foreign scientists, the objectives of control specific to the agro-industrial sector are systematized, including control over the use of resources, compliance with agrotechnological standards, risk management, and financial control. It is also found that the defined goals contribute not only to the timely detection of deviations, but also to the prevention of problems, which is especially important in the context of risks associated with external factors such as competitiveness control and compliance with regulatory requirements. An analysis of the need for monitoring environmental sustainability, which is becoming increasingly relevant in the context of growing attention to environmental problems, is carried out. It is determined that product quality control is critically important for meeting consumer demand and maintaining the reputation of enterprise. It is substantiated that control is an integral part of the management system of agro-industrial enterprises, which ensures their efficiency, stability and competitiveness in today’s conditions.
Assessment of Labor Potential as a Basis for the Development of the Process of Intellectualization at Industrial Enterprises: Scientific and Practical Aspects
Authors:   Educational and Scientific Institute ", Shepelenko Svitlana M. ,   Ukrainian Engineering and Pedagogical Academy",   of V. N. Karazin Kharkov National University
Published: November 2024

The aim of the article is the formation of scientific and practical aspects of assessing the labor potential as the basis for the development of the process of intellectualization at industrial enterprises in modern transformational conditions. According to the results of the carried out study, it is found that a significant level of instability and the impact of global transformations significantly affects the fundamental transformations of the socioeconomic system of society. Under their influence, the demographic structure of society is changing, innovative requirements for the labor market are being formed, the intensity of migration flows is increasing, labor resources are being integrated into world labor markets, etc. Since Ukraine’s independence (1991), socioeconomic development has had significant fluctuations, which were formed under the influence of endogenous and exogenous factors. The economy of Ukraine during the period of independence has had significant fluctuations, which affected the level of the average wage of the population. For the most part, the formation of the country’s development depends on the efficiency of the labor potential (physical, intellectual, material, etc.). On the basis of the study, it is determined that the dynamics of the growth rate of the average wage in Ukraine for 2019–2023 in hryvnias and dollars practically had a corresponding upward trend, except for cases when there were fluctuations in the exchange rate. This is verified by the fact that changes in wages are influenced by the following factors: economic factors; social factors and political factors. Despite the increase in the level of average wages in Ukraine, it is much lower than in other developed European countries. The results of the carried out analysis of the indicators of the dynamic series of dependence of the size of the average wage and the number of employees involved in the implementation of research and development in Ukraine for 2019–2023 indicate a close distinct monotonous dependence. This is confirmed by the fact that the growth in the R&D performance rate in Ukraine includes several key aspects: funding, cost structure, research results, impact on innovation and the country’s economy as a whole. Current tendencies should be aimed at increasing the focus on applied and innovative research, namely: increasing the commercial and practical significance of scientific research and strengthening the links between science, the State and industry.
Efficiency of Innovation and Investment Development of the Country’s Energy Complex in Conditions of Instability
Authors:   V. N. Karazin Kharkiv National University, Babych Dmitriy V. , Chobitok Viktoriia I. ,   Educational and Scientific Institute "Ukrainian Engineering and Pedagogical Academy" of V. N. Karazin Kharkov National University, Chobitok Ihor O. ,   Educational and Scientific Institute "Ukrainian Engineering and Pedagogical Academy" of V. N. Karazin Kharkov National University
Published: November 2024

The aim of the article is to provide theoretical and practical substantiation of the problems of efficiency of innovation and investment development of the country’s energy complex in conditions of instability. According to the results of the study, it was found that the energy sector plays a key role in the development of the national and global economy, while the growing dependence of industry, agriculture, transport and the population on energy is the result of society’s desire to improve the quality of socioeconomic standard of living. The increase in energy consumption due to the active development of scientific and technological progress and the expansion of its use require the sustainable development and functioning of the country’s energy sector. The sustainable development of the country’s energy sector affects energy security, the environment, the health and lifestyle of the population, socioeconomic relations, etc. Therefore, studying the active development of innovation and investment activities in the energy complex of the country is relevant in the modern realities of today. Active innovation and investment development of the country’s energy complex consists in large-scale strategic planning, regulation, stimulation of innovation and investment, as well as preservation of the interests of consumers and the State as a whole. The essence of active innovation and investment development of the country’s energy complex is not solely taking the role of a regulator, but also being an active participant in the process of modernization and transformation of the energy sector on a global scale. In the turbulent conditions of economic transformation, it is also necessary to form a scientific substantiation of the patterns of development of regional innovation systems. Also to develop appropriate institutional mechanisms for their improvement on the basis of generalization and integration of current foreign experience, comparative analysis of the formation of modern models, taking into account the peculiarities of innovation and investment processes in a particular region. The development of institutional mechanisms for improving and stimulating the investment and innovation development of the country’s energy complex should be based on the regulatory framework for intensifying the generation of innovations, the development and implementation of innovative projects and attracting investments for their implementation. With the help of effective institutional mechanisms, it is possible to ensure the production of advanced technologies, and, consequently, access to financial resources for economic entities.
Strategic Aspects of Human Capital Development in Ukraine in the Context of Integration of Veterans into the Spheres of Industry 4.0 and 5.0
Authors:   V. N. Karazin Kharkiv National University, Babichev Anatolii V. , Peliukh Oleksandr I. ,   Educational and Scientific Institute "Institute of Public Administration" of V. N. Karazin Kharkiv National University
Published: November 2024

The article is devoted to the topical problem of integration of veterans into high-tech sectors of the Ukrainian economy, in particular into the spheres of Industry 4.0 and 5.0. In the context of a prolonged cyber war and the expected increase in the number of veterans to 5-6 million people, the issue of their effective reintegration into civilian life is of strategic importance for the country. The aim of the study is to generalize the theoretical and applied aspects and develop scientifically based recommendations for the formation of strategic aspects of human capital development in Ukraine in the context of the integration of veterans in the spheres of Industry 4.0 and 5.0, improving the mechanisms of public administration in Ukraine in this area. The study is further aimed at analyzing the current state of implementation of Industry 4.0 and 5.0 technologies in Ukraine, assessing the potential of veterans as a human resource for the development of high-tech industries and identifying ways to adapt the education system to the needs of the labor market in the context of technological modernization. The article analyzes the current state of implementation of Industry 4.0 and 5.0 technologies in Ukraine, examines the educational level of veterans and identifies the main challenges of their integration in the labor market. On the basis of the carried out analysis, the stages of implementation of the strategy of integration of veterans into the spheres of Industry 4.0 and 5.0 are proposed, which can be considered as local strategies, the systematic consistent implementation of which is meaningful and forms their efficiency and effectiveness, which is aimed at the effective integration of veterans into high-tech sectors of the economy. This can become a powerful catalyst for Ukraine’s innovative development, contributing to the creation of a highly skilled workforce and technological modernization of the economy. In addition, the directions for further research are outlined, in particular, on the mechanisms of implementation of the proposed strategy and assessment of its long-term impact on the structure of the Ukrainian economy. Thus, the study lays the groundwork for further steps towards creating an inclusive, technologically advanced economy where the potential of every citizen, including veterans, can be fully realized for the benefit of society as a whole.
Introduction of Smart Specialization in the Context of Formation of Investment Potential of the Tourism Sector
Authors:   Vinnitsa Institute of Designing Clothes and Entrepreneurship, Biletska Natalia V.
Published: November 2024

The article examines the role of smart specialization as an innovative approach to the development of the tourism sector in the regions of Ukraine. The aim of the study is to analyze, systematize, generalize and improve the theoretical and methodological support for the introduction of smart specialization in the context of the formation of the investment potential of the tourism sector. It is determined that the development of tourism in the context of smart specialization allows combining economic growth with innovation and sustainable development. Smart specialization is focused on concentrating efforts and resources on a limited number of strategic areas that have the greatest potential for attracting investment and increasing the competitiveness of regions. The study showed that the introduction of smart specialization in the tourism sector contributes to structural changes in regional economies, increases the added value of tourism services and stimulates local development. The process of developing a project to increase the investment potential of the tourism sector on the basis of the introduction of smart specialization, consisting of eight stages, is substantiated as follows: analysis of the tourism potential of the region with the purpose of assessing the existing tourism potential of the region, which involves identifying its unique resources, opportunities for development and existing limitations; strategic planning of tourism development, the purpose of which is to determine the main directions of development of the tourism sector, set priorities and develop a long-term strategy; analysis of infrastructure development in order to study the existing tourist infrastructure and identify areas for its improvement; partnership and cooperation, the purpose of which is to establish partnerships with local businesses, scientific institutions and civil society for the joint implementation of the project; development of innovative solutions with the purpose of integrating innovations into all aspects of the tourism sector to increase its competitiveness; development of a strategy for attracting investments, aiming at formation of an effective strategy for attracting foreign and domestic investors in the development of the tourism sector; marketing and promotion, the purpose of which is to create an effective system for promoting the region’s tourism product in the domestic and international markets; monitoring and evaluation, in order is to track the effectiveness of the project and ensure that it meets the set goals.
Editorial: A Final Reflection on Performance as Research
Authors: Lewis William , Tulk Niki , Johnson Sarah , Villareal Amanda Rose , Kaplan Erin
Published: November 2024

In this final editorial the team behind the development and ongoing oversight of PARtake introduce a a collection of their most memorable works from the first nine issues. The editorial ends with reflections from the editors on the work and process of publishing an open source online journal.
New accounting paradigm in agricultural enterprises: physiocratic bases and principles of sustainability
Authors: Bila Yuliya
Published: November 2024

Formation of the new accounting paradigm is essential to meet current informational needs in the context of solving global societal issues. The scientific contributions of the Physiocrats hold value in addressing modern human challenges related to energy and climate crises. The article aims to identify the Physiocratic bases and principles of sustainability for forming the new accounting paradigm. The methodological foundation of the research is the dialectical method of cognition, using a systematic approach. Induction and analysis facilitated the study of the works of V. Vernadsky and M. Rudenko to uncover ideas regarding the establishment of the new accounting paradigm. Synthesis and analogy revealed the goals of sustainable development, considered in forming new conceptual and methodological foundations of accounting science. Generalization contributed to forming conclusions about the main ideas that will shape the Physiocratic doctrine of the new accounting paradigm. The scientific achievements of V. Vernadsky were analyzed, and ideas were formulated that influenced the formation of the accounting science paradigm: accounting for intellectual capital as a «geological force» impacting the biosphere; accounting for social connections as an element of internal goodwill in the sociosphere. It was found that the main scientific theses of M. Rudenko that can be used in forming the accounting paradigm in agricultural enterprises are: bioenergy – a priority type of renewable energy due to the combination of solar energy and human labor; bioenergetic assets as an element of «progress energy» in the global climate scenario. It is determined that the fundamental bases of the new accounting paradigm are the five principles of sustainable development: clean and affordable energy; industry, innovation, and infrastructure; responsible consumption and production; climate action; life on land. The transformation of the conceptual and methodological foundations of accounting in accordance with the stated principles will contribute to addressing global economic challenges, the climate and energy crises, and the preservation of natural capital. Further scientific searches will be directed towards developing the theory and methodology of accounting for bioenergetic assets as an innovative accounting object.
Ethics of professional activity in the accounting industry
Authors: Bilous Olga
Published: November 2024

The ethics of professional behavior of accountants and auditors are an integral part of a successful business, the development of the country's economy, the formation of the profession's prestige and the trust of employers, customers, investors and other stakeholders. At the present stage of development, significant changes are taking place in the accounting sphere, due to many factors, the main of which are the development of information technologies, the expansion of the practice of using artificial intelligence, the formation of social responsibility in society, legislative changes, changes in professional competencies, skills and abilities of specialists in the field of accounting and audit. The outlined changes impose additional requirements for the ethics of professional activity of accountants. The article studies the requirements for ethics of professional activity of accountants and auditors in accordance with the requirements and requests of the modern business environment and society: the essence of the concept of «professional ethics of an accountant» and the fundamental ethical principles of professional activity are investigated; a review of the structure and content of the Code of Ethics for Professional Accountants, legislative regulation of the ethics of accounting and auditing activities, the functions of public organizations of professional accountants and auditors in Ukraine; identified potential threats to ethical professional conduct; the consequences arising under conditions of improper observance by the accountants of ethical rules and principles, reduction of integrity and improper level of social responsibility are outlined. The fundamental principles of professional activity of professional accountants and auditors, which include: decency and objectivity; resolving ethical conflicts; professional competence; confidentiality; tax practice; international activities; publicity information. The article studies potential threats to the professional behavior of accountants, which include the threat of their interest, the threat of their assessment, the threat of protection, the threat of personal relationships, the threat of pressure. Failure to comply with the ethics of professional conduct by an accountant or auditor can lead to significant negative consequences: disclosure or loss of confidential information, falsification of identification data of the employer or client, unauthorized use of such data, fraud and corruption. The article considers well-known examples of the consequences of violations of professional ethics by accountants and auditors (the reasons for the bankruptcy of Enron, WorldCom, Le-Nature's Inc.).