bluuebunny/crossref_metadata_2025 huggingface dataset:
INNOVATIVE-HUMAN POTENTIAL IN THE MANAGEMENT OF THE CONSTRUCTION INDUSTRY
Authors: Shyriaieva Nataliya
Published: April 2021

During the operation of infrastructure assets excessive action of transport and natural vibrations, water-heat and low-temperature fluctuations, soil leaching leads to undesirable changes in the current criteria of their safety, premature technical wear of surfaces, cracks, irregularities, subsidence, increased seismic fluctuations and floods. sustainability of infrastructure assets. Taking into account the above negative trends, the article analyzes the positive and negative factors of the impact of innovation – human capital on management in the construction industry. Innovative – human capital of labor resources in the context of global digitalization requires constant professional development, human ability to effective research and innovation, it emphasizes the importance of updating educational programs in the global context and the principles of sustainable development. Therefore in the specified conditions harmonization of university business – education in the field of processes and technologies of management in building construction is a priority. In general, the strategies, technologies and processes of corporate management of infrastructure assets operating in the latest global conditions are actively used in such projects as interdisciplinary cooperation and partnership of stakeholders, including universities; city, departments for infrastructure asset management; international corporations; transfer of intellectual capital, exponential training of the young generation and transprofessionalization of the working population; "green" clean cities; protection and preservation / preservation of cultural heritage; design and operation of "smart" road systems; digital infrastructure; conservation / preservation of the marine ecosystem; rehabilitation / rejuvenation of existing funds. It is expected that the results of research should contribute to the real provision of quality management in the construction industry, innovative technologies and processes of urban management, planning, development, reconstruction and operation of settlements and regions to meet the needs of the population and business – production.
THE EMERGENCE OF NEW PROFESSIONS IN THE LABOR MARKET IN THE CONTEXT OF DIGITALIZATIONS ECONOMY
Authors: Vodianka Liubov , Kyfyak Victoria , Filipchuk Natalia
Published: April 2021

The modern labor market is a system that is developing dynamically in the context of globalization and digitalization of the economy. The problematic aspects that accompany the modern world economy, namely: environmental, demographic and social, have formed the reasons for change among the professions in demand in the modern labor market. In turn, digital technologies transform the content and nature of work. Digital devices such as computers, tablets, smartphones, cameras, virtual and augmented reality devices are the means of work. The organization of labor activity has a virtual character and is carried out by means of the Internet, includes process of transfer of the order to the executor, control over terms and quality of execution, transfer of result of work to the customer and payment. The result of the work is an information product.
In such conditions, such professions as accountant, copywriter, estimator, librarian, lawyer-consultant, notary, logistician, dispatcher, navigator, proofreader, journalist, translator disappear from the labor market or are significantly transformed.
However, new ones will appear: a specialist of the State Cadastral Register, a machinist-operator of irrigation machines and units and mechanisms of drip irrigation, a designer of the recovery system.
Therefore, the basis for the effective implementation of adaptive measures in the labor market in the transition to a digital economy is laid in the field of education. Modern labor and education markets are unbalanced, educational institutions are late in adapting educational programs to the requirements of the labor market.
The main areas of balancing the labor market and the digital economy are: updating the Classifier of Occupations; promoting the formation of a creative class in Ukraine; coordination of actions of the Ministry of Education and Science and universities in the process of implementation of directions in the spheres of formation of digital and creative labor potential.
Therefore, modern digital society is characterized by active processes of creating new knowledge, use and dissemination of information, which creates the preconditions for the emergence and development of new professions.
FOREIGN EXPERIENCE OF REFINANCING OF COMMERCIAL BANKS
Authors: Yankovska Viktoriia , Telepneva Olga , Spivakova Nadiia
Published: April 2021

The article presents a morphological assessment of the concept of "refinancing of commercial banks" based on the legal framework and definitions of well-known world and Ukrainian scientists and economists. There given a definition of the concept of "refinancing" which means that refinancing is a comprehensive system of monetary policy implementation that is conducted in favor of commercial banks for the recovery of bank resources through such instruments as credit auction, bills of exchange, securities collateral. The refinancing policy of the central banks is different in each country but there are some exceptions to its management. The central bank with a change in the interest rate can influence the rates on commercial banks loans, the level of inflation in the country and the exchange rate of the national currency that is to implement monetary policy. Lowering of interest rates entails increased business activity and rising inflation while rising interest rates have seen a decline in business activity, falling inflation and strengthening the national currency. National banks regulate the domestic exchange rate at the interest rate and the economy as a whole. The formation of the refinancing rate by the National Bank of Ukraine requires constant monitoring that is given the economic situation of the state. Foreign experience in forming the refinancing rate and using a successful mechanism is an important element in building an effective banking system. The foreign experience of the refinancing rate formation by the central banks of the world was monitored. Particular attention is paid to the analysis of the dynamics of the refinancing rate of countries such as Japan, the United States, Australia, Great Britain and China. The main priorities that the central bank should be guided by when setting the refinancing rate have been identified. Changes in the discount rate of the National Bank of Ukraine for the last seven years and the factors influencing the decision to change the interest rate are analyzed. The priority tasks to be set by the Government of Ukraine is to stabilize the financial condition of the country have been identified. Ways to improve the mechanism of refinancing of commercial banks in the economic conditions of Ukraine are outlined.
PUBLIC ADMINISTRATION AND ACHIEVEMENT OF ITS EFFECTIVENESS AND EFFICIENCY
Authors: Zvarych Igor , Zvarych Olena
Published: April 2021

This article highlights current issues of effectiveness and efficiency of the public administration system. Using systemic and synergetic approaches, methods of analysis and synthesis, induction and deduction, comparative analysis it is established that the effectiveness of management is a result compared with the cost of achieving it (they include not only direct costs of management, but also implementation management decisions). At the same time, the tools of public administration can be divided into four types: organizational structures; belief; rules; financial resources, and their capabilities – two: external, which include the legal framework, leadership and resources, and internal in the composition of people, processes and strategies. At the same time, its effectiveness should be assessed in two ways: on the one hand, by assessing the available opportunities and the extent to which they are used to achieve organizational results (socalled internal efficiency), and on the other – by assessing the final achievements (external). The organizational results of public administration should be considered in two aspects. On the one hand, it is the implementation within the legal framework in accordance with the chosen strategy and under a certain guidance of such opportunities as resources, which means their allocation in accordance with the goals and objectives of the organization; processes and structures, which means their organization to achieve goals and objectives; and people, is the change of certain human factors, the emergence or resolution of existing conflicts, and so on. At the same time, the criteria for the effectiveness of public administration: the purposefulness of the organization and functioning of the public administration system; spending time on management issues and management operations; the state of functioning of the public administration system, its subsystems and other organizational structures; the complexity of the organization of the subject of public administration, its subsystems and units; the cost of maintaining and ensuring the proper functioning of such a management system. Therefore, based on the most common interpretation of the concept of efficiency, it is considered as a result compared with the cost of obtaining it. At the same time, the efficiency of management is a relative characteristic of a particular social governing system, reflected in various indicators that have both quantitative and qualitative features, the achievement of which is especially important in the development of modern civilized system market relations in modern Ukraine and its fustified relentless European integration aspirations.
FEATURES OF ACCOUNTING OF MEDICINES IN HEALTHCARE INSTITUTIONS – COMMUNAL NON-COMMERCIAL ENTERPRISES
Authors: Bezkorovaina Lidiia
Published: April 2021

As a result of the ongoing health care reform in Ukraine, health care facilities are being transformed from budget institutions into municipal non-profit enterprises. The result is an all-encompassing change in the accounting system. At the same time, an important issue for them is compliance with the requirements for the non-profit status of the enterprise. This necessitates organization of careful detailed accounting. Medical devices and medicines are a necessary part of the medical services provided by healthcare facilities. From the point of view of accounting, most of these assets are stocks, which have their own specifics and features of accounting.
The paper considers organization of accounting of medicines in health care facilities and communal non-profit enterprises. Different ways of receiving medicines in health care facilities provide a different procedure for accounting for their availability and use. This requires the appropriate organization of analytical accounting of medicines in the accounts. Important in the accounting of medical devices and medicines is a well-defined system of document flow between inventory and accounting, as well as the division of responsibilities between the materially responsible persons and the accounting officer responsible for accounting of medicines or inventories in general. The variety of sources of medicines and the directions of their use in health care facilities and communal non-profit enterprises requires the development of a generalized scheme of reflection in the accounting of their movement. All information reflected in the accounts must be summarized for the reporting of the enterprise. Accounting registers and auxiliary tables are used for this purpose. Because medicines account for the largest share of all health care stocks, special attention needs to be paid to generating information about their availability and movement. To obtain such information, it is advisable to use generalized data that will take into account the different sources of drugs to the company and the different areas of their use.
ACCOUNTING AND TAX ASPECTS OF COLLECTION OF THE ENVIRONMENTAL TAX
Authors: Zanko Borys
Published: April 2021

The article considers the main aspects of collecting environmental tax. Collection of environmental taxes is one of the means that can restrain the process of deteriorating environmental conditions, and in some cases improve the environmental situation. The article also examines the impact of environmental taxation on improving the environmental situation. The role of the environmental tax at financing of nature protection measures is considered.
There are critical remarks of some scientists who point out that the availability of revenues from the environmental tax is not a guarantee of sufficient funding for environmental measures. Attention is paid to the risks of environmental taxation, which are associated with reduced solvency and financial stability of environmental taxpayers who pollute the environment.
The classification of environmental taxes is considered, which is built depending on the purposes for which the amounts received as a result of taxation are directed.
The essence of the environmental tax levied in Ukraine is investigated. The article analyzes the norms of the Tax Code of Ukraine, which regulate the object of taxation with an environmental tax. Factors influencing the amount of environmental tax to be paid to the budget are studied. First of all, these are the factors that lead to an increase in the tax base. In addition, higher environmental tax rates, which are set by the Tax Code of Ukraine for more hazardous pollutants, also affect the amount of environmental tax to be paid to the budget. The amount of environmental tax paid to the budget is also increased by special coefficients used in calculating the tax liability.
It is proposed to apply tax benefits related to the construction of treatment facilities and the installation of treatment equipment when collecting environmental tax. The essence of the proposed environmental tax benefits is that the environmental taxpayer will be able to reduce part of the tax liability. This reduction is carried out by the amount of depreciation of fixed assets, which directly carry out the treatment of pollutant emissions into the atmosphere, discharges of pollutants into water bodies, etc. Some aspects of environmental tax accounting are considered.
CURRENT STATE OF CORPORATE INCOME TAXATION SYSTEM IN UKRAINE
Authors: Zasadnyi Bohdan , Kononohova Iryna
Published: April 2021

Taxes are used as a way of government influence on social production, its dynamics and structure, and are also a source of government revenue. To the greatest extent, this applies to corporate income tax, since it is one of the most important sources of budget revenue. Difficult political and economic conditions, instability and complexity of domestic legislation, a significant tax burden on business highlight the need to study the peculiarities of corporate income taxation not only as a powerful fiscal tool, but also in terms of its regulatory functions. In Ukraine, the possibilities of using corporate income tax as a regulatory factor are somewhat limited by its large budgetary value, so there is a need to study also a foreign experience of corporate income taxation in order to find the best ways for our country to improve the collection and administration of corporate income tax. To stimulate entrepreneurial activity, ensuring its stable development, it is necessary to create an optimal effective tax system that would provide stable revenues to the state budget, without burdening entrepreneurs. This issue is extremely acute, because the corporate income tax can be used as an effective tool for balanced dynamic economic growth on the basis of innovative development, and as a reliable source of state budget revenues. This article defines theoretical questions concerning the economic essence and place of the corporate profit tax in the taxation system. Determined main reasons for the fluctuations of revenues from corporate income tax in the budget of Ukraine, namely: the loss of income tax of the dominant fiscal role in the formation of tax revenues of Ukraine is due to lower rates and changes in the procedure for determining the object of taxation, as well as general negative trends in economic development of Ukraine. The main areas of improvement of corporate income taxation mechanism in Ukraine at the present stage of economy development are investigated. Conclusions are drawn about introducing a progressive system of corporate income taxation, harmonization of accounting and tax legislation on the calculation of corporate income tax, reviewing the list of tax incentives and using the accelerated depreciation method that reduces the tax base.
THE DOMESTIC AUDIT DIGITALIZATION: TRENDS AND PROSPECTS
Authors: Panasyuk Valentyna
Published: April 2021

In the context of economic globalization, expansion of international relations, creation of a single economic information space, rapid changes in external and internal environment, devastating effects of economic crises, increasing the role of digitalization, the number of market participants interested in obtaining reliable information and reducing information risks work. That is why today there is a growing demand for audit services to identify and further analyze the distortions of financial and economic performance, as well as to assess promising areas of business development. The purpose of this article is to analyze the stages of audit development, assessment of current trends, problems and prospects for digitalization of audit in Ukraine. The article identifies three evolutionary stages of audit development, during which it acquired a confirmatory, system-oriented and risk-oriented nature. Emphasis is placed on changing the passive function of modern audit to active, associated with the expansion of its tasks and facilities. The author found that the new objects of audit are indicators of non-financial reporting and business processes of the client company. The main advantages of non-financial reporting are identified and classified into external and internal. Innovative areas of audit development have been studied and three have been identified, each of which can change the system of modern auditing: digitalization of business, the ability to work with large databases, accounting and reporting in real time. The necessity of digitalization of audit and the need for the use of digital technologies, which mark a new revolutionary stage of its development, are substantiated. It is indicated that the audit acquires a fourth digitally-oriented form, which will change the discrete nature of the audit to a continuous one and will cause new audit risks. It was found that the audit using digital technologies will improve the quality of services provided on the basis of the transition from sample to continuous research. The author proved that digital technologies can simplify and streamline the organization of the audit, taking into account the characteristics of the client, but associated with the emergence of new audit risks.
SIMULATION OF DYNAMICS OF INDICATORS OF THE FINANCIAL SYSTEM OF UKRAINE
Authors: Averkyna Maryna , Bren Mariia
Published: April 2021

The article examines the main factors influencing the stability and strength of the financial system of Ukraine during 2007-2020 . In result of the conducted researches, the use of the dynamic economic-mathematical model for the analysis of financial indicators and definition of each factor is offered. The negative effects of economic crises of recent years, fluctuations in the national exchange rate, bankruptcy of banks and other financial institutions, volatility of financial markets indicate instability and unpredictability of economic processes and do not increase the investment attractiveness of our country. Falling demand for metallurgical products, hryvnia devaluation, capital outflows and price instability caused the financial and economic crisis of 2008-2009, which showed the system imperfection and the inability to monitor financial stability. Ineffective public policy and the inability to assess potential threats exacerbated the crisis in early 2014. The COVID-19 pandemic caused a new global crisis in 2020, which resulting in the collapse of Ukraine's economy. The country's economy fell by almost 12% in the second quarter of 2020. Since Ukraine is negatively affected by economic crises, there is a need to model financial indicators and forecast their changes under the influence of internal and external factors. The stability of the Ukraine financial system on the basis of a vector autoregressive model construction for the period from 2007 to 2021 is analyzed. As a result of the conducted researches, the vector autoregressive model (VAR) was confirmed by the optimal specification of time series, and the significant influence of each factor was determined. The negative effects of the economic crises of 2008-2009, 2014, and 2020 on the state economy are analyzed. It was found that Ukraine gradually began to emerge from the global economic crisis in 2020, caused by the pandemic COVID-19. In order to ensure financial stability and strength of the economy, it is important to forecast and predict external and internal threats, as well as the gradual strengthening of financial indicators.
Recruitment Neutralizers of Hydrogen Sulfide to Produce a Fuel Oil of Astrakhan Gas Processing Plant
Authors:   «Gazprom pererabotka» LLC, Karatun O. N. , Morozov A. Yu. ,   «Gazprom pererabotka» LLC, Fedulaeva T. N. ,   «Gazprom pererabotka» LLC, Yakusheva E. O. ,   «Gazprom pererabotka» LLC, Sasina T. I. ,   «Gazprom pererabotka» LLC, Tanayants O. V. ,   «Gazprom pererabotka» LLC, Shardiko V. V. ,   «Gazprom pererabotka» LLC
Published: April 2021

The content of hydrogen sulfide in the gas condensate of the Astrakhan gas condensate field, which is the raw material of the Astrakhan gas processing plant (Astrakhan GPP), is about 26% by volume. The high content of sulfur compounds in the reservoir mixture leads to an increased content in the fraction of >350°C, which is obtained during the primary fractionation of stable condensate. The selection of an effective reagent for the absorption of hydrogen sulfide and mercaptans from fuel oil is a very urgent task that is important for the company’s economy. The results of laboratory tests of reagents-neutralizers are the first stage of admission to industrial use at the Astrakhan GPP. This article is devoted to the search for analogs of reagents-neutralizers for reducing hydrogen sulfide and mercaptans in the fuel oil of the Astrakhan GPP.
Technical Means of Wave Action on Reservoirs
Authors:   Institute of Power Engineering and Advanced Technologies, FRC Kazan Scientific Center, Russian Academy of Sciences, Gataullin R. N.
Published: April 2021

The article is devoted to the problem of hydrocarbon extraction through the use of wave technologies and technical means of influencing reservoirs, which underlines its urgency. A classification of main processes that occur in productive formations during wave action, as well as design features and operating principles of oil recovery enhancement techniques, is proposed. A critical review of field testing the technical means of wave action in oil fields allows us to identify their fundamental advantages and disadvantages. Theoretical and experimental research of some devices of elastic wave generation and results of their laboratory tests are presented.
Using the Method of Principal Components and Discriminant Analysis with Aim of Simplifying the Selection of Analogue Object for New Area
Authors:   Gubkin Russian State University of Oil and Gas, Bulatov R. I.
Published: April 2021

The article discusses the main geo-physical parameters from 66 development objects. This data is analyzed using component and discriminant analysis methods. Using the principal component method, relatively homogeneous analog groups are distinguished, and discriminant analysis is used to derive the discriminant function and its constants. Based on the values of this function and constants, the new development object is assigned to the analog group.
Research of Soil Intrusion Depth of Crude Oil upon Emergency Spills of Oil Products
Authors:   INational Aerospace Agency, Azerbaijan, Nasirov H. M.
Published: April 2021

The task regarding determination of optimum temperature upon which the oil products soil intrusion depth reaches minimum is formulated and solved. It is noted that increase of temperature enhance vaporization of liquid hydrocarbons from one side which leads to decrease of intrusion depth and from another side increase speed of intrusion into soil which increase the intrusion depth. As a result the mean depth of intrusion calculated using method of averaging these factors effects has a minimum in some value of temperature. It is shown that this minimum is proportional to logarithm of time interval passed after spill event.
Development of Calculation Model of the Distribution of Protective Currents of Gas Pipeline Electrochemical Protection System in Permafrost Soils
Authors:   Branch of Gazprom VNIIGAZ LLC in Ukhta, Shkulov S. A. , Shishkin I. V. ,   Branch of Gazprom VNIIGAZ LLC in Ukhta, Kuzbozhev A. S. ,   Branch of Gazprom VNIIGAZ LLC in Ukhta, Birillo I. N. ,   Branch of Gazprom VNIIGAZ LLC in Ukhta, Kuzbozhev P. A. ,   Branch of Gazprom VNIIGAZ LLC in Ukhta
Published: April 2021

Clarification of parameters of the distribution of protective currents in permafrost soils is an urgent issue. The article describes a grid model of the soil, which differs from the generally accepted homogeneous model. Grid model of soil imitates various conditions of permafrost. Calculation model allows us to estimate parameters of the electrochemical protection of gas pipelines, taking into account the inequality of the parameters of the electrical conductivity of soils and also the transition resistance of the protective coating of the pipes along the length of the section. The model also makes it possible to estimate seasonal changes in the propagation conditions of protection currents due to periodic thawing and freezing of the soil in the conduction layer.
Research of the Influence of Storage Conditions of Residual Fuel Mixture in Tanks on Sedimentation
Authors:   Saint Petersburg Mining University, Sultanbekov R. R. , Schipachev A. M. ,   Saint Petersburg Mining University
Published: April 2021

The article analyzes the problem of loss of stability and compatibility of residual fuels and their mixtures during storage. Studies of the effect of storage conditions of residual fuels on the formation of sediments are carried out and the results of these studies are presented. The laboratory determined the quality indicators of samples of petroleum products and carried out studies to determine the effect of time and storage temperature on the formation of precipitation of incompatible residual fuels. The range of temperatures considered during the research was from 30 to 100 ° C, at these temperatures the samples of the fuel mixture were kept for a day in an oil bath, then filtering and quantitative determination of the total sediment were carried out. A number of laboratory experiments were also carried out to determine the effect of the storage time of the fuel mixture on sedimentation at temperatures of 40 and 50 ° C, which correspond to operating temperatures and 100°C, at which a qualitative indicator of the total sediment is determined according to GOST 33360. The results obtained show the relevance and practical significance of these studies for fuel terminals and tank farms.
Thinking Outside the Box (Below and Above it, Too): Perspectives toward critical thinking in TESOL in Vietnam
Authors: Chau Luan , Cunningham Aliel
Published: April 2021

The incorporation of critical thinking into ESL teaching and curricula has been debated in second language pedagogy for decades. Prior publications have shown that the teaching and learning of critical thinking is a complicated issue due to both cognitive and sociocultural factors. In this questionnaire study, we had an opportunity to survey 12 instructors and 37 students at a public university in Vietnam about their viewpoints on critical thinking instruction in language teaching. In contrast with the common notion that many collectivistic cultures in Asia do not nurture critical analysis and sceptical questioning, both instructors and students in Vietnam demonstrated a hospitable view towards the practice of teaching critical thinking in English classrooms. However, instructors experience immense difficulties incorporating this concept into their curricula due to a lack of resources, training and time pressure. The current study indicates a need for critical thinking in ESL classrooms in Vietnam and provides concrete guidelines for introducing critical thinking into second language classes.
Pembangunan Industri Halal: Konsep Halalan-Toyyiban dan Pengurusan Keselamatan Industri dalam Kerangka Maqasid al-Shariah
Authors: Ramli Azizan , Mokhtar Mazlin , Tuan Muda Tuan Sidek , Abdul Aziz Badhrulhisham
Published: April 2021

Komitmen serta kesungguhan yang telah ditunjukkan Malaysia dalam membangunkan industri halal adalah selaras dengan aspirasi negara untuk menjadi juara hub halal global. Pembangunan industri halal bukan sahaja berkait rapat dengan tuntutan menghasilkan produk halal bagi kegunaan masyarakat Islam tetapi juga perlu mempamerkan nilai-nilai Islam yang menyeluruh. Selain itu, pembangunan dan aktiviti industri halal memerlukan corak dan kaedah pengurusan termasuk pengurusan keselamatan industri yang menjadikan nilai-nilai Islam sebagai acuannya. Oleh yang demikian, penulisan ini akan membincangkan tuntutan pelaksanaan pengurusan keselamatan industri dan konsep halalan-toyyiban dalam kerangka maqasid al-shariah. Selain itu, pendekatan kooperatif dalam pengurusan keselamatan juga akan dibincangkan. Pendekatan kooperatif merupakan suatu inisiatif yang berpotensi untuk dilaksanakan kerana ianya adalah salah satu daripada tujuan maqasid al-shariah. Jaringan kerjasama kejiranan dalam isu-isu pengurusan keselamatan industri juga menampakkan kesyumulan Islam dalam hal-hal yang melibatkan keselamatan pekerja, masyarakat dan alam sekitar. Kesimpulannya, pelaksanaan pengurusan keselamatan industri khususnya oleh pengusaha industri halal adalah sesuatu yang menjadi tuntutan. Ianya bukan sahaja tuntutan sejagat tetapi juga tuntutan Islam itu sendiri. Ini bertepatan dengan kerangka maqasid al-shariah dan secara langsung dapat membuka luas pemahaman terhadap konsep halalantoyyiban itu sendiri.The commitment and efforts shown by Malaysia in developing halal industry are in line with the country’s aspirations to become a champion of global halal hub. However, halal industry’s development is not only about fulfilling the market demands for Muslim community but it should also exhibit the values of Islam in a comprehensive manner. Moreover, the development and activity in halal industry should apply an effective management tool including industrial safety that makes the values of Islam as its anchor. Therefore, this paper will discuss the need for safety management’s implementation and the concept of halalan-toyyiban within the framework of maqasid al-shariah. In addition, safety management which is based on cooperative approach will also be discussed. Cooperative approach is an initiative that has the potential to be implemented as it is one of the purposes of the maqasid alshariah itself. Neighborhood network for industrial safety management also exhibits comprehensiveness of Islamic teachings in matters pertaining to the safety of employees, community and the environment. In conclusion, the implementation of industrial safety management, especially by halal players is not optional. It is not only a universal requirement but also a part of the teachings of Islam. This is consistent with the framework of maqasid al-shariah and it directly providesa wider understanding of the concept of halalan-toyyiban.
Prophetic Food-Based Cosmetics: A Segment of Halal Beauty Market
Authors: Rahim Norafni @ Farlina
Published: April 2021

The current trends witness the Sunnah revival in every aspect of life. The studies and research of prophetic foods has shown a tremendous progress as alternative medicine. The numerous studies have proved that prophetic foods are very good for health. However, the potential of prophetic food in cosmetics and beauty products is still under explored. The prophetic food as main ingredients for cosmetics and beauty product is not new as some cosmetics brands have already have their products infused with prophetic food as main ingredients such as in Safi, The Body Shop and Good Virtues & Co. Thus, this paper tries to review the potential of prophetic food-based cosmetics as a segment in Halal beauty industry and its prospective in the Muslim market.
Antidiabetic and Antioxidant Capacities of Local Banana Peels Extract by Using Subcritical Water Extraction Technique
Authors: Ishak Nur Akmal , Abdul Rashid Muhammad Yusuf , Zabidi Nur Athirah
Published: April 2021

Banana peels has been shown to possess strong antioxidant which may exhibit protective responses against reactive oxygen species through free radicals scavenging and breaking the autoxidative chain reaction and restore the ‘redox homeostasis’ state. Subcritical water extraction method was used by using water as the solvent and increasing the temperature to between 100 and 374°C and keeping the pressure high enough to maintain the liquid state allowing the dielectric constant (ε) of water becomes like that of an organic solvent, like ethanol or methanol. The extract was collected by using temperatures of 100 °C, 150 °C, 180 °C and 200 °C with 30, 60, 90 and 120 minutes for the investigation of antioxidative compounds and antioxidant activity. The TPC ranged widely from 20.93 to 66.39 mg GAE/g for Pisang Tanduk and 43.64 to 151.40 mg GAE/g for Pisang Cavendish peel extract. While TFC of Pisang Tanduk ranged from 1.94 to 17.19 RE/g and for Pisang Cavendish it was as low from 3.80 to as high as 72.45 RE/g. Radical scavenging activities (inhibition of DPPH) of the extracts ranged from 36.96 to 85.60% for Pisang Tanduk and from 52.26 to 93.68%. Inhibition of ABST scavenging activity showed 97.14 to 99.03% inhibition for Pisang Tanduk. For Pisang Cavendish, it showed from 73.02 to 98.86% inhibition. Although both banana peel extracts appeared to have low TPC and TFC, its antioxidant activities were ranked moderate to high. This implies that antioxidative compounds other than phenolics and flavonoids were probably responsible for inhibition of DPPH.
Assessment of the interrelation between the shadow economy and inflationary processes in Ukraine
Authors: Petrushyna S. , Holikova K.
Published: April 2021

The problem of significant shadow economy in Ukraine has been very important since Ukraine independence. But due to its peculiarities as an economic phenomenon, it is difficult to assess completely the degree of its influence on the development of the national economy. Besides, the influence of external and internal destabilization factors of economic and political environment in Ukraine (military aggression in the East, annexation of the Crimea, the pandemic of coronavirus disease 2019 (COVID-19), caused by SARS-CoV-2, high levels of corruption, etc.) distract attention from equally important problems of the development of the national economy. In the context of the impact of shadow economy on the national one, the volume of lost GDP and decrease in tax revenues are more considered more often, but the impact caused by shadow level of the national economy is reflected not only in the above-mentioned indicators of the Ukrainian economy development, but also in many others. This particularly concerns the level of inflationary processes as an essential indicator that, combining the economic and social aspects of the country's development, reflects the state of the national economy and its future development prospects. The existing relationship between inflation and the level of shadow economy is reflected in the direct correlation between these indicators and is characterized as direct. At the same time, like the strengthening of inflation processes results in the increase in the level of shadow economy, the increase in the level of shadow economy results in the inflation growth. That is, the identified connection is bilateral, but not equivalent. Available statistics data do not confirm a significant decrease in the level of shadow economy with the decrease of inflation, which is due to the need of carrying out significant and thorough work on its development, which is not limited by the level of inflation decrease. The decrease in the level of shadow economy in Ukraine by 1% will potentially reduce the inflation rate by 2%. The existence of such connection creates the possibility of regulating inflation level due to the level of the shadow economy decrease, expanding the existing tools for regulating inflationary processes, as well as the additional opportunities for further development of the Ukrainian economy.
FEASIBILITY OF CREATIVE EXPLORATION, CREATIVE ELABORATION, CREATIVE MODELING, PRACTICE SCIENTIFIC CREATIVITY, DISCUSSION, REFLECTION (C3PDR) TEACHING MODEL TO IMPROVE STUDENTS’ SCIENTIFIC CREATIVITY OF JUNIOR HIGH SCHOOL
Authors: Zulkarnaen Zulkarnaen , Supardi Z.A. Imam , Jatmiko Budi
Published: April 2021

Creative exploration, Creative elaboration, Creative modeling, Practice scientific creativity, Discussion and Reflection (C3PDR) teaching model is a model specifically developed to improve the students’ scientific creativity of junior high school. This research is aimed to analyze the feasibility of C3PDR model in improving the students’ science creativity. The teaching model is considered feasible if it meets the criteria: valid, practical and effective. Ninety-six of the eighth-grade students in Samarinda, Indonesia who attended the science subjects participated in the research during the odd semester in academic year 2015/2016. Its validation was performed by three science education experts through focus group discussions and using validation sheets. The practicality of the model was assessed by 4 teachers using the observation sheets and the effectiveness of the model was determined based on the pre-test post-test of scientific creativity. Scientific creativity measured using Scientific Creativity Structure Model (SCSM) test. The results showed that this model has the content and construct validity in very valid category, practical, and effective with the statistic percentage of agreement R > 85% and n-gain values = .42, and p < .05. Thus, the C3PDR teaching model is feasible to improve the student’s scientific creativity of junior high school.
Keywords: C3PDR teaching model, scientific creativity, feasible, junior high school.
THE EFFECT OF INQUIRY-BASED LEARNING ON GIFTED AND TALENTED STUDENTS’ UNDERSTANDING OF ACIDS-BASES CONCEPTS AND MOTIVATION
Authors: Dinçol Özgür Sinem , Yılmaz Ayhan
Published: April 2021

Inquiry-based learning is a usable approach in developing gifted and talented students’ learning and one that overlaps with their properties and learning needs. The aim of this research was to examine the effect of guided inquiry-based learning approach compared with that of traditional teacher-centered instruction on gifted and talented eighth grade students’ understanding of acids-bases concepts and motivation towards science learning. A nonequivalent control group design was used in the research. The participants were 40 gifted and talented eighth grade students from one Science and Art Center in Ankara/Turkey. There were two different groups: the experimental group and the control group. The Acids and Bases Diagnostic Test and Students’ Motivation towards Science Learning questionnaire were used in the research as data collection tools. Before and after the implementation, the tools were administered as pre-test and post-test to both groups. For data analysis the independent samples t-test and multivariate analysis of variance (MANOVA) was used. The results showed that there was a statistical significant difference between the groups in favor of the experimental group.
Keywords: guided inquiry-based learning, acids-bases concepts, gifted and talented students, achievement, motivation towards science learning.
Principles Of Law In Modern Criminal Law Of China: Historical And Legal Analysis
Authors: Shan X.
Published: April 2021

The article looks into the evolution of the concept of “the principles of criminal law” in the legislation of the People’s Republic of China during the second half of the twentieth century. The principles of law are recognized as the normative foundations of law, which determine the general scope, main peculiarities and the most significant features of legal regulation. The article studies a number of definitions offered by some Chinese scientists who dealt with the theoretical and legal problems.

The People’s Republic of China was created on October 1, 1949 against the background of destroyed economy, demoralized society, prevailing chaos and the unstructured nature of public authorities. In that period, no codified criminal law was in place. Some criminal acts of that time showed that any fundamental principles were included in the system of criminal legislation either.

The first Criminal Code of the People’s Republic of China of 1979 did not mention any principles of law, whereas the Criminal Code of 1997 provided for three fundamental principles, which became the subject of our analysis. These are the principle of legality, also known as the principle of no punishment for doing something that is not prohibited by law (nullum crimen, nullum točka sine lege), the principle of equality of citizens before the law, the principle of conformity of criminal-legal measures to the nature and circumstances of crime. It is these principles that have been reflected in the current criminal code. Despite the amendments of criminal law introduced over the last few decades, the principles of law have remained unchanged.

The conclusion to the publication makes a suggestion to introduce the general principle of humanism into in the General Provisions of the Criminal Code of China. The scholar believes that this principle should be recognized as the key principle of the criminal law of China, and will aim to ensure the democratic nature of Chinese criminal law.
Реалізація засади верховенства права при застосуванні запобіжних заходів, пов’язаних з обмеженням свободи особи
Authors: Омельчук Л. В. , Лавчи Я. Д. , Лазоришин Я. Т.
Published: April 2021

З моменту законодавчого закріплення принципу верховенства права у кримінальному провадженні України виникає безліч питань з теоретичного та практичного боку реалізації останнього. Так, існує низка проблем, які потребують наукового обґрунтування в контексті дотримання прав та свобод людини під час застосування запобіжних заходів. У статті висвітлюється питання щодо суті засади верховенства права в кримінальному провадженні під час застосування запобіжних заходів, пов’язаних із обмеженням свободи особи. На основі аналізу статистичних даних правоохоронних та судових органів окреслено проблему реалізації засади верховенства права за таких запобіжних заходів, як тримання під вартою та домашній арешт. Керуючись практичним досвідом та рішеннями ЄСПЛ, запропоновано шляхи вирішення такої проблеми.
Інститут банкрутства фізичних осіб у правовій системі України
Authors: Боднарчук О. І. , Плигач Т. О.
Published: April 2021

У статті досліджується питання інституту банкрутства фізичної особи в правовій системі. Адже одним із складових елементів розвитку економіки є інститут банкрутства фізичної особи-підприємця. Фізична особа-підприємець є суб’єктом господарювання, яка виконує певні зобов’язання перед контрагентами. У разі доведення фізичної особи- підприємця до неплатоспроможності кредитор втрачає право захистити свої інтереси та повернути належні йому кошти. Більшість експертів вважає, що прийнятий кодекс є прокредиторським, але в цьому випадку інтереси кредиторів не взяті до уваги законодавцем.
Сучасні механізми запобігання кримінальним правопорушенням у сфері оподаткування
Authors: Драган О. В. , Заітов В. Р.
Published: April 2021

У статті досліджено питання запобігання кримінальним правопорушенням у сфері оподаткування в контексті забезпечення фінансової безпеки держави. Констатовано, що податкові кримінальні правопорушення тісно пов’язуються з корупційною, організованою злочинністю, відзначаються значним рівнем латентності, мають складний та різнохарактерний комплекс детермінації. Наявна в країні ситуація свідчить про недосконалий механізм запобігання злочинності у сфері оподаткування. Причини цього мають багаторівневу структуру і зв’язок із великою кількістю соціально-економічних показників. Найчастіше відбувається ігнорування громадянами податкової культури і, як наслідок, ухилення від оподаткування, чим наноситься значна шкода економічному становищу держави.

Досліджено міжнародний досвід із зазначеного питання в таких країнах, як Велика Британія, Франція, Німеччина. Запропоновано шляхи запобігання кримінальним правопорушенням у сфері оподаткування в Україні, зокрема наголошено на тому, що державним органам потрібно дотримуватися комплексу заходів, які, з одного боку, спрямовані на реальну антикорупційну боротьбу з кримінальними правопорушеннями у сфері оподаткування, а з іншого – на попередження ухилення від сплати податків такої протиправної діяльності.
Адміністративно-юрисдикційна діяльність органів державного фінансового контролю в Україні
Authors: Петричук М. В.
Published: April 2021

У цій статті проаналізовано питання щодо адміністративно-юрисдикційної діяльності органів державного фінансового контролю в Україні, зокрема проаналізовано сучасний стан розвитку вітчизняного законодавства в окресленій сфері. Розглянуто специфічні риси адміністративно-деліктного процесу за участю органів державного фінансового контролю в контексті його стадійності. Досліджено та узагальнено наукові погляди, правозастосовну практику, нормотворчі підходи, окреслено напрями оптимізації адміністративно-юрисдикційної діяльності органів державного фінансового контролю в Україні
Передумови цифрової трансформації митних правовідносин
Authors: Новицький А. М. , Новицька Н. Б.
Published: April 2021

У статті здійснено аналіз нормативно-правового забезпечення діяльності митної служби у сфері інформаційних відносин, що дає підстави свідчити про створену правову базу, яка забезпечує належні передумови для формування цифрової трансформації митних органів, інформатизації відносин між державною інституцією та споживачами митних послуг, належного оприлюднення інформації та доступ до такої інформації за допомогою мережевих послуг.