bluuebunny/crossref_metadata_2025 huggingface dataset:
TƏHSİLDƏ SOSİAL ŞƏBƏKƏLƏRDƏN İSTİFADƏ: MÖVCUD YANAŞMALAR VƏ HƏLLƏR
Authors:   AMEA İnformasiya Texnologiyaları İnstitutu, Yusifov Fərhad , Cəbrayılova Nuranə ,   AMEA İnformasiya Texnologiyaları İnstitutu
Published: February 2021

Məqalə təhsil mühitində sosial şəbəkələrin istifadəsinə dair beynəlxalq təcrübənin analizinə həsr olunmuşdur. Sosial şəbəkə saytlarının gündən-günə populyarlaşması və istifadəçilərin sayının sürətlə artması təhsil mühitində sosial şəbəkələrin rolunun tədqiq edilməsini zəruri edir. Gənclər arasında sosial şəbəkələrə marağın daha çox olması sosial şəbəkə saytlarının təhsil məqsədli istifadə olunması məsələsini aktuallaşdırır. Məqalədə sosial şəbəkələrin təhsildə istifadəsilə əlaqədar mövcud yanaşmalar müqayisəli təhlil olunmuş, sosial şəbəkələrin istifadə imkanları və perspektivləri göstərilmişdir. Sosial şəbəkələrin təhsil məqsədli istifadə modeli araşdırılmışdır. Azərbaycanda sosial şəbəkələrin təhsil mühitində istifadəsi ilə bağlı mövcud problemlər araşdırılmış, onların aradan qaldırılması üçün təkliflər verilmişdir. Gələcək tədqiqatlarda mövcud elektron təhsil platformalarının yenilənməsi və inkişafı üçün sosial şəbəkə əsaslı effekiv həll mexanizmlərinin işlənilməsi məsələlərinə baxılacaqdır.
ВЗАИМОСВЯЗЬ И ПЕРСПЕКТИВЫ РАЗВИТИЯ ГРАЖДАНСКОЙ НАУКИ И ВОЛОНТЕРСКОГО ДВИЖЕНИЯ
Authors:   Институт Информационных Технологий НАНА, Вердиева Наргис
Published: February 2021

Статья посвящена вопросам взаимосвязи и перспектив развития гражданской науки (ГН) и волонтерского движения. Отмечены характерные особенности ГН и волонтерского движения. Рассмотрено нынешнее состояние волонтерского движения в разных странах, в том числе и в Азербайджане. Исследована польза волонтерской деятельности как для общества в целом, так и для развития ГН в частности. Исследованы работы в соответствующей сфере. Изучена роль современных информационных технологий во взаимосвязи волонтерского движения с ГН и их совместном развитии. Рассмотрена роль технологий Industry 4.0, таких, как киберфизические системы, интернет вещей, облачные вычисления и граничные вычисления, в развитии волонтерского движения и ГН. Показаны перспективы развития ГН и волонтерского движения в связи с применением последних достижений в области ИКТ. При написании статьи использованы методы научного анализа, обобщения результатов и системного подхода к решению проблем по теме. Результаты исследований могут быть использованы для развития ГН, обеспечения инклюзивного участия в ГН, а также применения современных технологий в этих целях.
AZƏRBAYCANDA MİLLİ TƏHLÜKƏSİZ İNTERNET MƏRKƏZİNİN YARADILMASI: PROBLEMLƏR VƏ PERSPEKTİVLƏR
Authors:   AMEA İnformasiya Texnologiyaları İnstitutu, Ocaqverdiyeva Sabirə
Published: February 2021

İnternetdə uşaq və yeniyetmələrin təhlükəsizliyi problemi son illərin aktual mövzularındandır. Uşaq və yeniyetmələr virtual məkanda tez-tez təhlükələrlə üzləşirlər. Bu isə onların sağlamlığına, psixologiyasına və vətəndaş kimi düzgün inkişafına mənfi təsir göstərir. İnternet mühitində təhlükəsizliyin təmin edilməsi üçün qabaqlayıcı tədbirlərin görülməsi, uşaq, yeniyetmə və gənclərin kiberməkanda olan təhlükələr haqqında məlumatlandırılması məsələsi dövlətin informasiya təhlükəsizliyində əsas məsələlərdəndir. Bununla əlaqədar olaraq, ölkələrdə milli informasiya təhlükəsizliyi strukturları yaradılır, tədqiqatçılar tərəfindən kibertəhlükələrin yaratdığı mənfi nəticələr təhlil edilir, monitorinqlər aparılır, proqnozlar verilir və həm dövlət, həm də beynəlxalq müstəvidə ciddi hüquqi sənədlər qəbul edilir. Tədqiqatın məqsədi informasiya təhlükəsizliyi, kibercinayətkarlıq və virtual məkanda mövcud olan təhlükələrin qarşısının alınması və bu tipli digər məsələlərin həlli üçün Azərbaycanda Milli Təhlükəsiz İnternet Mərkəzinin yaradılmasının vacibliyini göstərməkdir. Tədqiqatda uşaqların kibertəhlükəsizliyinin təmin olunması üçün bir sıra ölkələrdə Milli Təhlükəsiz İnternet Mərkəzlərinin fəaliyyəti araşdırılmış, işlərində meydana çıxan problemlər analiz olunmuşdur. İşdə müqayisəli təhlil və sistemli yanaşma metodlarından istifadə edilmişdir. Məqalədə əldə edilən nəticələr elektron dövlət mühitində, virtual məkanda uşaq və yeniyetmələrin İnternet təhlükələrdən qorunması üçün Milli Təhlükəsiz İnternet Mərkəzinin qurulması və səmərəli fəaliyyəti üçün əhəmiyyətlidir.
Becoming a hoax buster in WhatsApp groups as an effort to limit the dissemination of misleading health information
Authors: Suminar Jenny Ratna , Hadisiwi Purwanti
Published: February 2021

The dissemination of hoax information, especially about health, is spread quickly and massively through WhatsApp Group. The use of WhatsApp Group makes it easy to share and distribute information. This study raised Hoax Buster’s phenomenon, which is someone who checks the facts at WhatsApp Group. This study explored the answers to the following questions: how WhatsApp Group members act as Hoax Buster, reasons for being a Hoax Buster, and how Hoax Buster develops communication patterns. This research used a qualitative method with case studies where data was obtained through observation and in-depth interviews with several sources. The results of the study were: 1) The existence of Hoax Buster is due to the circulation of Hoax in WhatsApp Group, 2) The role of Hoax Buster arises because of concerns about health Hoaxes in WhatsApp Group and encourages WhatsApp Group members not easily to believe unclear information, 3) Hoax busters communicate through several stages
Teachers’ professional identity construction on Facebook using the teacher-student interaction perspective
Authors: Santoso Nobertus Ribut , Nombrado Marlon , De Guzman Ma Theresa , Yumul Shelly De Vera , Mariano Raymond M.
Published: February 2021

Teachers’ professional identity is created in the dynamic process of interpersonal interaction. This research aims to investigate how teachers negotiate their interpersonal role identities across physical and digital student-teacher interactions. By employing a descriptive qualitative design, this research used the ethnographic method. An interview guide was designed to seek an in-depth understanding of this phenomenon by gaining insights from ten high school teachers from Metro Manila. After collecting the data, an inductive approach is used to analyse the data. The research reveals that the teachers’ interpersonal identity standards and their appraisal of their interaction with their students on Facebook and their network logic align and are congruent with one another. The teachers’ interaction with their students online and offline is always guided by their perceived roles and responsibilities and their limitations and boundaries as teachers.
ВИКОРИСТАННЯ ПРОДУКТІВ ПЕРЕРОБКИ АМАРАНТУ У ВИРОБНИЦТВІ ХЛІБОБУЛОЧНИХ ВИРОБІВ
Authors: Buialska Nataliia , Lytvynenko Olena , Denysova Natalya
Published: February 2021

Актуальність теми дослідження. Розробка хлібобулочних виробів із добавкою продуктів переробки амаранту, з огляду на його хімічний склад, є перспективним напрямом для розширення асортименту продуктів підвищеної харчової цінності, у тому числі в Україні. Постановка проблеми. Незважаючи на результати попередніх досліджень, хлібобулочні вироби з добавками продуктів переробки амаранту потребують подальшої розробки. Аналіз останніх досліджень і публікацій. Проблемі використання продуктів переробки амаранту у виробництві продуктів харчування присвячені роботи багатьох вітчизняних та закордонних учених. Виділення недосліджених частин загальної проблеми. Нині недостатньо вивченим залишається питання впливу продуктів переробки амаранту на основні показники якості різних хлібобулочних виробів. Постановка завдання. Метою статті є дослідження впливу добавки шроту насіння амаранту та подрібненого листя амаранту на органолептичні та фізико-хімічні показники якості хлібобулочних виробів. Виклад основного матеріалу. Науково обґрунтовано та експериментально доведено доцільність застосування продуктів переробки амаранту в технології хлібобулочних виробів для підвищення їхньої якості та розширення асортименту продуктів підвищеної харчової цінності. Об’єктом дослідження були обрані рогалики фруктові. Добавки (подрібнене листя амаранту та шрот насіння амаранту) вносили в кількостях 0,5; 1,0 та 2,0 % до маси борошна. Проаналізований вплив продуктів переробки амаранту на хлібопекарські властивості борошна пшеничного та дріжджів, а також на якість тіста та готових хлібобулочних виробів. Висновки відповідно до статті. На основі проведених досліджень встановлені оптимальні дозування добавок до маси борошна: подрібнене листя амаранту – 2,0 %; шрот насіння амаранту – 2,0 %. Отримані дані можуть бути використанні для розробки і впровадження нових виробів підвищеної харчової цінності в масове виробництво.
Linguistics and Philology—Separate, Overlapping or Subordinate/Superordinate Disciplines?
Authors: Naudé Jacobus A. , Miller-Naudé Cynthia
Published: February 2021

In this paper, we explore arguments concerning the disciplinarity of linguistics and philology as fields of academic knowledge. We begin with a brief historical overview of philology and linguistics. We then consider the question of whether linguistics and philology in the twenty-first century should be viewed as separate disciplines or as overlapping disciplines, or whether one discipline—philology—should be viewed as a superordinate discipline which subsumes linguistics.
Teatro de fantoches como estímulo à leitura
Authors: Dos Anjos Thainan Oliveira , Cardoso Ian Soares , Da Silva Cristiana Pires , Silva Larissa Luciana Pires , Junior Dalberto Lucianelli , Soares Felipe da Costa , De Sousa Isabella Louise Morais , Lima Jorge Lucas dos Santos , Ramos Luiz Felipe Façanha , Martins Sarah Romênia Sousa , Da Silva Ana Beatriz Costa , Valentin Fernanda Nogueira
Published: February 2021

Objetivo: Abordar a experiência dos discentes de uma Universidade sobre a prática da leitura através de recursos lúdicos como, o teatro de fantoches para crianças no ambiente escolar e hospitalar. Métodos: Trata-se de um estudo descritivo desenvolvido por acadêmicos de uma Universidade do Pará na região do Xingú, na qual se pretendeu abordar a dinâmica “Teatro de Fantoches” realizado com 68 crianças no ambiente escolar e hospitalar em um município do Pará. Posteriormente foi coletada algumas informações através da aplicação de um questionário. As análises estatísticas foram realizadas pelo teste Pearson Chi-Square. Resultados: As informações coletadas durante as atividades evidenciaram que as histórias contadas ludicamente em forma de fantoches tiveram uma relação positiva entre as crianças independente dos dois ambientes. A maioria das crianças da escola são incentivadas a leitura e os seus responsáveis leem para elas, já as crianças do hospital, não há um incentivo por parte dos familiares. Conclusão: Por meio das ações foi possível perceber a importância do estímulo a leitura através das histórias contadas e da utilização de fantoches, pois esse método estimula o interesse pela leitura de uma maneira que facilita a compreensão das crianças sobre os temas abordados.
Análise do uso de antibióticos na profilaxia de feridas operatórias nas cesarianas realizadas em uma maternidade, no período de 2015 a 2018
Authors: Praia Iran Grijó , Da Silva Sirlene Maria
Published: February 2021

Objetivo: Analisar o uso de antibióticos na profilaxia de ferida operatória, através da demonstração dos esquemas de antibióticos prescritos no pré e pós-operatório, análise do perfil epidemiológico e fatores de risco para infecção do sítio cirúrgico (ISC) nas cesarianas realizadas em uma maternidade. Métodos: Estudo transversal, caráter retrospectivo e abordagem quantitativa, a partir da análise de prontuários das pacientes submetidas a cesarianas e que tiveram ISC, no período de 2015 a 2018. Resultados: A amostra foi 303 gestantes. A média de idade foi 24,1 anos (24,8%), a indicação mais prevalente para cesariana foi Pré-eclâmpsia (17,2%). Os principais critérios clínicos de ISC foram eritema (38,9%) e edema (36,6%). A antibioticoprofilaxia foi administrada em 87% das pacientes, sendo realizada com cefalosporina de primeira geração. O esquema mais utilizado para tratamento da ISC foi o esquema tríplice Cefalotina associada a Gentamicina e Metronidazol (75%). Conclusão: As taxas de ISC foram elevadas durante o período de estudo. Antibioticoprofilaxia não define proteção absoluta contra infecção de ferida operatória. A ISC prolonga em torno de 7 a 15 dias o tempo de internação e reinternação das pacientes que possuem infecção do sítio cirúrgico tardio.
THE INTEGRAL ECONOMIC SUSTAINABILITY OF FOOD INDUSTRY ENTERPRISES IN A COMPETITIVE ENVIRONMENT AND IT’S EVALUATION INDICATORS
Authors:   Odessa National University of Economics, Nosachenko Oleksandr
Published: February 2021

The study presented in the article is based on the peculiarities of the food industry in a competitive environment. The definition of integrated economic stability, which is a necessary condition for the functioning of enterprises, is set as the leading parameter for assessing the management of the food industry. The main objectives of the article are to determine the algorithm and indicators for assessing the integrated economic stability of the food industry. Integral economic stability determines the strengths and weaknesses of enterprises and shows resistance to possible changes in the parameters of the external and internal environment, establishes ways to achieve development goals and stable competitive positions in the market. To assess the level of integrated economic stability, it is proposed to use a system of indicators that combine the parameters of process and marketing stability. The overall score is determined by adding the rank to the weighting factor for each indicator and summing the values for each selected aspect. The formation requirements of a strategic set for the development of food industry enterprises are considered, in accordance with the peculiarities of production, the introduction of innovative technologies and the identification of latent reserves to strengthen integrated economic stability. It is proved that maintaining a stable position of food industry enterprises in conditions of fierce competition in both foreign and domestic markets is a rather difficult task, the solution of which is possible only under the condition of innovation and modernization policy. Among the important components of the innovative approach is the consideration of the food industry as a single organizational and economic system, and the management of its sustainability through the proposed system of indicators allows to regulate the structural features of production. Based on the obtained result, it is proposed to develop measures to increase the level of integrated economic stability, which will enable the practical implementation of the proposed approach and allow management to make timely changes to strategic development programs and their adaptation to changing competitive environment
MARKETING COMMUNICATIONS IN A BRAND MANAGEMENT STRATEGY
Authors:   Kyiv National University of Trade and Economics, Fayvishenko Diana
Published: February 2021

The article presents the role and importance of marketing communications in the brand management system, which play a leading role in the current activities of the enterprise. Emphasis is placed on building optimal and effective models of marketing communications, formed tools for management and creating effective processes of interaction with the target audience to promote products, formed innovative solutions for marketing communications based on advances in IT. The analysis of communication activity of the enterprises in the market of mineral water with isolation of ways of increase of their efficiency, application of an omnichannel complex of use of marketing communications is presented. A combination of tools and strategic rules (involvement, interest, retention, filling the brand with information content and awareness) to create a virtual brand to succeed and take a leading position in the market. It is concluded that the virtualization of the brand and the introduction of new technologies, highlighting a new stage in the development of marketing communications.
FORENSIC EXPERT ACTIVITY IN THE ECONOMIC SPHERE: THEORETICAL AND PRACTICAL ASPECT
Authors:   Kyiv National Economics University named after Vadym Hetman, Bugay Nadia
Published: February 2021

A high level of danger caused by a significant number of offenses and the commission of economic crimes that hinder the development of production processes, deprive the budget of certain revenues, increase inflation, restrain the flow of investment – in general, prevent the normal functioning of various structures, and may pose a threat to the economic security of the state. In the existing conditions of a market economy, there is a fairly certain degree of weakening of state control over the labor activity of economic entities. As a result, the incentive for various types of abuse has significantly increased and, thus, the possibility of committing offenses has significantly expanded. The fight against economic offenses is one of the most important problems that require special research. In the context of the transformation of economic relations in Ukraine, the problems of functioning of property structures are becoming more acute, the criminalization of economic and related relations persistently continues to exist, which leads to an increase in the "qualitative" and quantitative growth of economic crimes. Especially a certain increase in offenses in the economic activities of domestic organizations and enterprises requires the development of necessary measures to deprive the motivation of their manifestations. The rapidly growing complication of socio-economic social relations in Ukraine, the development of Science, the improvement of research methods and techniques have repeatedly increased the opportunities for law enforcement officials to turn to representatives of special knowledge for their use in proving when investigating and considering in court a wide variety of conflict legal situations in civil, administrative and criminal cases. In fact, when conducting all types of legal proceedings, there is a need to consider certain problems that require special knowledge in various fields of science, technology, art and, therefore, the appointment of appropriate forensic expert research in the economic sphere. This article presents certain modern aspects of forensic expert activity in the economic sphere, highlights the main problematic issues of a theoretical and practical nature, as well as identifies the necessary ways to solve them, which are aimed at the prospect of developing and improving the effectiveness of the results of both the process of forensic economic expertise in general and the profession of an expert economist in particular. This determines the relevance of the problem of development and improvement in the economic sphere of forensic expert activity in Ukraine.
LOGISTICS INFRASTRUCTURE OF BUSINESS ENVIRONMENT: INFLUENCE ON ENTERPRISE STRATEGY FORMATION
Authors:   National University «Yuri Kondratyuk Poltava Polytechnic», Khadartsev Oleksandr , Holubka Karyna ,   National University «Yuri Kondratyuk Poltava Polytechnic»
Published: February 2021

The specifics of functioning, place and role of modern logistics mediation in the infrastructure of the business environment, in order to form effective business strategies for businesses. The ability of logistics to be an effective mechanism for the formation, organization and implementation of successful business activities, in accordance with the requirements of a particular business environment, as a field of interaction between supply and demand. From the standpoint of retrospect, the conceptual scientific principles of formation and development of logistics, its integration into a wide range of business processes of business entities, taking on leading roles in ensuring organizational and economic relations in the process of trade. Theoretical and methodological principles for the formation of a set of strategies of business entities are considered. In particular, attention is focused on the impact of the external environment, and determining the optimal tools for adaptation to such influences. The criterion features of the formation of a modern business strategy, the priority of market flexibility and maneuverability, compared with the in-organicity of traditional resource provision. The effectiveness of logistics intermediation in achieving these criteria by the business entity is noted. The current specifics of the logistics services market in Ukraine are considered, in particular, key factors and obstacles that indirectly limit the development of the national business environment and business activities in general. Factors of objective and subjective nature are presented, which are able to limit the application of logistics approaches as permanent elements of business models of business entities. According to the results of the study, the guidelines of successful business activity are proposed, through the adaptation in the strategies of the elements of logistics infrastructure and service, the innovative nature of logistics in ensuring the competitiveness and sustainability of management is noted.
STRUCTURAL CHARACTERISTICS OF ECONOMIC DEVELOPMENT: SYSTEM-ANALYTICAL ASPECTS
Authors:   Lviv University of Trade and Economics, Barna Marta , Rushchyshyn Nadiya ,   Lviv University of Trade and Economics
Published: February 2021

The article has substantiated that the potential of economic growth of the country and the welfare of the population depends on the quality of the sectorial structure of the economy, including the high share of high-tech industries and favorable business conditions. The analysis of the branch structure of the economy of Ukraine in the context of the main types of economic activity is conducted. Their current structure and trends are committed. It is determined that in the structure of the national economy as of 2019, trade continues to dominate, and the share of innovative production in various industries remains low. In particular, it is estimated that in total, such sectors of the economy as agriculture, processing industry, construction, transport and third of the total gross value added. It is concluded that such values are objectively insufficient for an economy that aspires to development and competitiveness. The results of the analysis allowed identifying systemic structural defects of the national economy of Ukraine, which do not contribute to further socioeconomic progress of the country and its regions, lead to deindustrialization and increase the processes of degradation of the economic complex. Among them: high level of corruption and systemic shadowing of the economy and criminalization of economic relations, inefficient sectorial structure of the economy with a critically high level of resource-intensive and energy-intensive production, inefficient functioning of sectors that provide social development, including housing and communal services, medicine, education services, elements social infrastructure. The necessity of strengthening the role of the banking system in stimulating the increase of domestic production, development of the real sector of the national economy and branches of high-tech production is proved.
ENVIRONMENTAL ACTIVITY OF HEAT AND ENERGY PRODUCTIONS AS OBJECTS OF ECONOMIC ANALYSIS
Authors:   Kyiv National University of Construction and Architecture, Zhuravska Nataliia
Published: February 2021

The purpose of the article is to study in accordance with the approved Law of Ukraine "On the basic principles (strategies) of the state environmental policy of Ukraine for the period up to 2030" and the analytical report of ISED "Analysis of state strategic documents on the accounting of the Sustainable Development Goals adapted for Ukraine until 2030", where new aspects of the vision of goals and strategic objectives in the field of environmental protection, goals have been formulated that are to reduce anthropogenic impact on the environment, preserve such a state of the climate system that will make it impossible to increase risks to health, well-being of people and the environment, improve the integrated environmental management system, ensuring environmentally balanced environmental management, the main strategic objectives are the key to the interaction of analysis and activities in the framework of environmental development, analyzed in detail and presented en in the article. In particular, the issues of environmental economics when using heat supply systems - an object of economic analysis and forecasting, formalization of factual data (averaged indicators - a control criterion), which were carried out at the request of passive monitoring mechanisms, information control - in accordance with the principles of integral management, taking into account control criteria. Dedicated system-generalized research principle. Special attention is paid to the fundamental principles of environmental protection, the reasons for viability are provided, due to which this happens. Thanks to the analyzed components of integral control systems, the unresolved problems have been highlighted in terms of the economic efficiency of industrial environmental management with the proposed nanotechnologies. The main satellites of the process of technogenesis are given, in the composition of technological emissions of anthropogenic substances into the atmosphere, with an indicator - a natural resource - assimilation potential as a factor sign of control actions. A conceptual model of the occurrence of asternal costs is also presented, with the case when the economic assessment of the assimilation potential is determined on the basis of a cost mechanism (saving costs for preventing damage).
ENTREPRENEURIAL ACTIVITIES MODELING IN THE HOSPITALITY INDUSTRY BASED ON THE USE OF LAND CADASTRAL VALUATION INDICATORS
Authors:   Uman National University of Horticulture, Kozhukhіvska Raisa , Sakovska Оlena ,   Uman National University of Horticulture
Published: February 2021

The article examines the organizational basis of modeling entrepreneurial activities in the hospitality industry based on the use of indicators of cadastral assessment of land. The analysis of practical aspects of updating the results of cadastral assessment of lands of settlements of Cherkassy region has been carried out. It is stated that the cadastral assessment should take into account market situations and trends as much as possible. For the territories of localities the term of actualization in the context of revaluation should be minimum and economically justified. It is designated that the updating of the results of the state cadastral assessment of land requires significant modernization aimed at improving the quality of land assessment work and adequate replenishment of budgets at all levels. The mechanism and features of performance of works on actualization of the state cadastral estimation of the lands of settlements in the territory of Cherkassy region have been analyzed. As a result of the study, it has been found that the main disadvantage of modeling the cadastral assessment of land settlements is: the duration of time intervals between rounds of revaluation, which causes rapid aging of information. The reason for this case is related with the financial support of the works and their scale. Mechanisms for prompt updating of information on the value of land for entrepreneurial activities in the hospitality industry in Cherkassy region have been proposed. The considered method of determining the normative monetary valuation of land takes into account the most important indicators of this industry and is practically significant in collecting information and calculating all indicators in conducting cadastral valuation of land for entrepreneurial activities in the hospitality industry of Cherkassy region. The practical significance of the study is to assess the cadastral condition of land and calculate the specific cadastral value of the city of Uman, as the territory where the hospitality industry is the most developed in Cherkassy region. Due to the clarification of the specific indicator of cadastral value, the price of one square meter of such objects will increase which will allow to proportionally increase the tax component and increase the profitability of budgets at the cluster level
INFORMATION DISCLOSURE AS A PREREQUISITE FOR EFFECTIVE INTERACTION OF THE MANAGEMENT BODIES OF A STOCK COMPANY
Authors:   Kyiv National Economics University named after Vadym Hetman, Shevchuk Yevhen
Published: February 2021

The article analyzes the general state of information disclosure as a prerequisite for effective interaction of management bodies of joint-stock companies. Specific types of information that need to be disclosed by such companies are defined: on financial statements and operating results of the jointstock company, on shareholders who own 10 percent or more of the authorized capital of the company, on composition of the company's management bodies, on charter and internal documents, on minutes of general meeting of shareholders, on the amount of remuneration of officials. Possible options for information disclosure available to joint-stock companies are identified: dissemination of information at the general meeting, its publication in a public information database, posting information directly in the joint-stock company, providing copies of documents at the request of a shareholder or posting it on the company’s website. When disclosing information, positive trends were identified regarding the disclosure of data on shareholders who own 10 percent or more of the authorized capital of the joint-stock company and the composition of the company's management bodies, and among the negative - on the charter and internal documents, minutes of general meetings of shareholders and amount of officials’ remuneration. It was also noted that in 2019 all joint-stock companies achieved maximum openness in disclosing information about shareholders who own 10 percent or more of the authorized capital and composition of the company's management bodies, by publishing information on their websites. Based on the analysis of information disclosure options, two opposite trends have been identified - a decrease in the types and amount of information disseminated at the general meeting and an increase in the share of companies that use their own websites for this purpose. The study identified the following major disclosure issues: a significant difficulty in obtaining information on remuneration of officials, a significant decrease in the share of companies that keep their own records in accordance with international standards, and an increase in the share of companies that do not involve an independent auditor to audit their operations and reporting. Based on the above material, a conclusion is made about the gradual deterioration of access to information and complication of interaction processes between management bodies.
FUNDRAISING ACTIVITY - INNOVATIVE TOOL FOR FORMATION OF FINANCIAL AND ECONOMIC POTENTIAL OF DEVELOPMENT OF RURAL TERRITORIES IN CONDITIONS OF DECENTRALIZATION
Authors:   Yuriy Fedkovych Chernivtsi National University, Belei Svitlana
Published: February 2021

The article considers the features and nature of changes in modern challenges in rural areas. Destabilizing trends of socio-economic development of rural areas have been identified. It is confirmed that despite the new opportunities for rural areas, strengthening the cohesion of rural communities, there are significant obstacles to their development, in particular, the state can not provide the necessary funds for projects or other measures to address social problems. Rural areas are significantly deprived of state support and financial and resource provision, and it is justified that in this aspect is very relevant fundraising activities, as it is focused on finding sources of funding for programs and projects of socio-economic development of rural areas. This encourages the development of fundraising in rural areas. The state of elaboration of problems of formation of financial and economic potential of territorial communities is defined, namely concerning use of fundraising activity as the innovative tool of formation of financial and economic potential of development of rural territories in the conditions of decentralization. The organizational and legal aspects of fundraising, factors of development of fundraising activity and influence of these factors on domestic realities are investigated; the characteristic features of fundraising in rural areas are determined, the priority directions of its development are revealed. Taking into account the peculiarities of rural areas, an algorithmic model of fundraising activities from the origin of ideas to the implementation and establishment of feedback from the donor has been developed. The methodological basis of the article is the fundamental provisions of economic theory, regional economy, inclusive development of rural, local finances and inter-budgetary relations. A set of both general scientific and special methods of economic research was used to solve the set tasks, which created a basis for a comprehensive analysis of the process of rural development on the basis of fundraising activities.
FORMATION OF INTERNATIONAL COMPETITIVENESS OF THE REGION ON THE BASIS OF THE INNOVATION AND INVESTMENT MODEL OF DEVELOPMENT IN CHINA
Authors:   Simon Kuznets Kharkiv National University of Economics, Lytvynenko Alina , Lytvynenko Elena ,   Kharkov Trade and Economics Institute of Kyiv National Trade and Economics University
Published: February 2021

The article discusses the key issues of achieving the goals of modernization, namely, China's interaction with the world economy. Chinese economists believe that the process of globalization cannot be stopped, but it can be radically changed and directed to the benefit of China's economy, most likely with the help of transnational corporations. The revitalization of integration processes among developing countries has been observed against the backdrop of the successful development of the Western European model of economic integration. In this way, integration first affected the sphere of production and then the sphere of mutual trade. The article substantiates the necessity and possibility of adaptation to the changing economic conditions and innovative development of business structures operating in international business and the proposal of specific schemes for their construction in accordance with the world markets requirements. Notice that, there is a change in the principles of regional integration development at the present stage. Developing countries are actively seeking to participate in integration processes, since the leading powers prefer to use territorial disputes in their foreign policy and there is a risk of potential threats from border states. For centuries, China has held the leading position in the world in terms of quality of life. However, modern China is not one of the developed countries in any of the established classifications, and therefore the current work explores the modernization theories of the economies of developing countries. The COVID-19 pandemic has had a negative impact on the entire world trade, production, trade and logistics chains have been destroyed, stock indices are declining, industrial production has been suspended, oil prices have collapsed, demand for goods is reorienting. Since China is the main trade partner of Ukraine and many Ukrainian enterprises are associated with the PRC by purchasing both goods or components for their production, it clearly will not affect our trade relations for the better.
ACCOUNTING CONSIDERATIONS OF CRYPTOASSETS
Authors:   Taras Shevchenko National University of Kyiv, Kupalova Halyna
Published: February 2021

The article considers the issues of determining the place of cryptoassets in the accounting and financial statement of an entity. Recent years, there were numerous attempts to define an accounting treatment for a new digital class of assets – cryptoassets, however, there were little research on accounting of cryptoassets and related transactions. The author analyzed the accounting treatment of cryptoassets according to the International Accounting Standards and International Financial Reporting Standards. Nowadays the volume of transactions with cryptoassets is constantly increasing: there are more than eight thousand different types of cryptoassets, the market capitalization of which exceeds USD 929 billion. At the same time, more than 63% of the total market capitalization is represented by the cryptocurrency Bitcoin. In modern conditions, businesses conduct various transactions with cryptocurrencies: they use them as a means of payment for goods (works, services), for speculative purposes, as a method of access to the platform, as an object and means of investment, and so on. Therefore, the problem of accounting treatment of transactions with cryptoassets needs to be addressed promptly. At the same time, there is still neither unified definition of the cryptoassets nor a single approach to their accounting. In order to determine the legal status of cryptoassets, each country use its own legislation. There are numerous attempts of Ukrainian government to regulate the virtual assets. Thus, in 2020, the bill "On Virtual Assets" was adopted, which defines the legal status of virtual assets as an intangible asset. According to the review of recent research and scientific publications, cryptoasset meets the definition of an asset in accordance with the International Financial Reporting Standards Concept, as it is a resource controlled by an entity as a result of past events that is expected to generate future economic benefits. According to the research, cryptoassets meet the definition of intangible assets, that should not be amortized and have to be a subject to impairment testing
CHALLENGES AND OPPORTUNITIES ON THE HOSPITALITY INDUSTRY IN THE COLLECTING’S CONDITIONS THE SPREAD OF COVID-19
Authors:   Kyiv National University of Technologies and Design, Kostynets Valeriia
Published: February 2021

The article is devoted to the study of the main opportunities of the hospitality industry as a component of the tourist services market in the face of the challenge of the spread of coronavirus infection and taking into account the existing trends, respectively, prevailing in the economic environment. The author examines the features of the problems of the functioning of enterprises in the hospitality industry in the current conditions of market uncertainty associated with the consequences of countering the spread of coronavirus infection in the world. The article notes the peculiarity of the formation of a new portrait of a consumer of hotel services, taking into account modern requirements for ensuring the safety of stay in an accommodation establishment. The presented study identifies the opportunities and prospects for the development and implementation of digital technologies in the hospitality industry. The analysis of the world experience of the functioning of the leading hotel chains in the conditions of the coronavirus crisis was carried out and it was found that the pandemic contributes to the active use of advanced information and communication technologies. The article notes that automation of service processes in order to ensure sanitary safety standards using artificial intelligence technologies, integrated guest applications and contactless service have become unconditional trends of the past year, which will take on new forms and development this year. In order to highlight the practical use of existing digital development opportunities, the author analyzed the world experience of individual hotels and hotel chains in terms of attracting customers and serving guests. In particular, the experience of "A-One Hotels Group" (Thailand), "Park Lane Hong Kong" (Hong Kong), "Fairmont Singapore" (Singapore), "Novotel Sydney Brighton Beach" (Australia), "Bijou Hotel & Resort" (Switzerland), "Palladium Hotel Group" (Spain), etc. Based on the analysis, the author identified three key trends that open up new opportunities for the hospitality industry in 2021, namely: service automation using artificial intelligence (which will allow free up hotel staff to work on other tasks, eliminate language barriers in service), contactless service (which will allow guests to stay safe, minimizing contact with the staff), cloud solutions (which will be especially in demand for eco-hotels, glamping sites and country houses that are now actively popularized).
ANALYSIS THE INNOVATIVE ACTIVITIES OF PHARMACEUTICAL ENTERPRISES ON THE MARKET OF UKRAINE
Authors:   National University of Pharmacy, Kovalova Viktoriia , Gliebova Nataliia ,   National University of Pharmacy, Fedosova Karina ,   National University of Pharmacy
Published: February 2021

The article analyzed the peculiarities of the pharmaceutical industry in Ukraine, its structure. Unlike other areas of the domestic economy, during the period of Ukrainian independence the pharmaceutical industry developed quite dynamically, more or less successfully overcoming economic crises, which Ukraine experienced. The pharmaceutical market belongs to the group of highly competitive and mature markets in Ukraine. This is largely due to innovative activities of modern pharmaceutical companies. The specificity of the pharmaceutical field, the difference of medicines from other goods on the market and the dependence of pharmaceuticals on the dominant model of medicine of a particular market (country) determines the uniqueness of the innovation process of the enterprises of the pharmaceutical market. The relevance of the research is due to the need to further increase the innovation potential of the domestic pharmaceutical industry, as it is directly related to the health of nations. The article identified the subjects of economic relations of the pharmaceutical market, which constitute it. The capacity of the pharmaceutical market was considered and the main key factors of its success were identified (innovation, product portfolio, sales development, new markets, modernization of fixed assets). The top 20 global innovative companies in terms of market capitalization are presented. The features of innovative activity of modern pharmaceutical companies such as: PAT "Farmak", PAT "Scientific-production center" Borshchagivskiy chemical-pharmaceutical plant", Corporation "Arterium", LLC "FK "Health", PF "Darnitsa", LLC "Kusum Pharm", PF "Viola". The classification of innovations in terms of possible directions and capital intensity of innovation activities in the pharmaceutical field was analyzed. The article also examined the structure of costs for external and internal research and development by pharmaceutical companies. The volume of investment in R&D (Research and Development ) by different pharmaceutical companies was analyzed.
FORMATION OF THE EFFECTIVE FINANCIAL MANAGEMENT SYSTEM: THEORETICAL AND PRACTICAL ASPECT
Authors:   Uman National University of Horticulture, Kustrich Liliіa
Published: February 2021

The article investigates the tools and methods of forming an effective financial management system. It is stated that one of the forms of strategic development of the enterprise is the effective management of its financial component. It is specified that the construction of an effective financial management system provides the company with the opportunity to maintain a competitive position in the market and further economic development. It has been found that to build an effective financial management system essential point is the use of equity management tools. It is determined that one of the tools for building an effective system of financial management is factor analysis, which allows to assess the compliance of the processes of raising and using equity of the enterprise to the strategic goals of the enterprise. It has been pointed out that in the process of factor analysis the technique of multidimensionality of indicators of the studied object is used. The article investigates the tools and methods of forming an effective financial management system. It is stated that one of the forms of strategic development of the enterprise is the effective management of its financial component. It is specified that the construction of an effective financial management system provides the company with the opportunity to maintain a competitive position in the market and further economic development. It has been found that to build an effective financial management system essential point is the use of equity management tools. It is determined that one of the tools for building an effective system of financial management is factor analysis, which allows to assess the compliance of the processes of raising and using equity of the enterprise to the strategic goals of the enterprise. It has been pointed out that in the process of factor analysis the technique of multidimensionality of indicators of the studied object is used.
PROBLEM ASPECTS OF FINANCIAL SUPPORT OF EDUCATIONAL INSTITUTIONS IN UKRAINE
Authors:   Taras Shevchenko National University of Kyiv, Kysil Yana , Miedviedkova Nataliia ,   Taras Shevchenko National University of Kyiv
Published: February 2021

The study analyzes the specifics of financing educational institutions in Ukraine, namely, their problematic and weak sides. In the conditions of market relations, education is an important component and a determining factor in human development and plays a special role in the formation of the country's intellectual and economic potential. Here the quality of education depends on the reproduction and building up of the intellectual potential of society, the upbringing of citizens, the modernization of social relations, and the quality of education depends directly on the amount of financial support. The prerequisites for a low level of competitiveness of educational services in Ukraine are revealed, namely, the development of the education system from the foundation that was laid by the Soviet economy, there is no understanding of the importance of education in the context of investments in Ukraine's potential, insufficient quality and accessibility of education, including through the phenomenon of corruption. The main problems of budgetary provision of the education sector are identified and grouped. The most important of them include: failure to comply with laws (underfunding in accordance with the legislation - 7% of GDP) and the lack of a consistent and effective policy for the development of the educational sphere (frequent changes of officials, inconsistency in their vision of the development of the educational series) low efficiency of local budget spending due to the existence of an unjustified network educational institutions; low volumes of capital investment; non-regulation of the financing process due to educational subvention, which is not fully thought out, difficult to calculate and which does not take into account all the peculiarities of the Ukrainian realities of the provision of educational services; the lack of financial revenues to the redistribution of powers between the budgets of different levels in these budgets. It was noted that education reform is a long-term process that should be carried out in the context of the decentralization of power in the country. The aim of the changes should be not only saving financial resources, but also high quality educational services for both taxpayers and customers of these services.