bluuebunny/crossref_metadata_2025 huggingface dataset:
Impacts of a Colonial Policy Legacy on Indigenous Livelihoods in Peninsular Malaysia
Authors: Ismail Roslina , Gopalasamy Reuben Clements , Saputra Jumadil , Puteh Norazlina
Published: April 2020

The indigenous people of Peninsular Malaysia, the Orang Asli, remain a largely marginalized and impoverished minority group to this day. One could attribute this to the legacy effects of a policy instituted by the British during its administration in Malaya. The purpose of this study is to determine whether the fundamental needs of the Orang Asli are being met by examining their poverty levels in relation to their subsistence and understanding. The programs and policies currently implemented by the government development authority that has been tasked with reducing the poverty among Orang Asli communities were also reviewed. A mixed-method approach was used by collecting data from 325 respondents composed of both adults and young people from the Orang Asli. Based on our results from the analysis of one sub-ethnic group in the state of Terengganu, this study concluded that the socioeconomic needs of the Orang Asli do not appear to have been addressed sufficiently under the current schemes of the development authority, which continues to pursue a colonial legacy materialization goal. In order to improve the wellbeing of the Orang Asli and other indigenous communities, this research recommends an urgent review of policies implemented by the current government administration, which would greatly reduce the negative impacts of a legacy of colonialism.
Study of the Electrical Properties of Porous Silicon Prepared by Electrochemical Etching Technique
Authors: Alaarage Warood Kream , Oneiza Luma Hafedh Abed , Alzubaidi Mohanad Ghulam Murad
Published: April 2020

In our work, a P-type porous silicon (PSi) with orientation (100) have been prepared using the chemical etching method; the goal is to study the electrical properties of PSi samples prepared with completely different etching current (7, 9, 11 and 13) mA and glued for (15 min) anodization time. Depending on the atomic force microscopy (AFM) investigation, we notice the roughness of Si surface increases with increasing etching current because of increases within the dimension (diameter) of surface pits. The electrical and optoelectronic properties of prepared PSi, specifically capacitance-voltage (C-V), current-voltage (I-V), responsivity and detectivity, are analyzed. It had been found that electrical characteristics of porous Si samples measured in dark (Id) and below illumination (IPh) will be fitted well by the equations of thermal emission. From this point of view, Schottky barrier height (ɸB) and ideality factor (n) of made-up photodetectors were calculated. We tended to determine from I-V characteristics of a dark, and illuminations that the pass current through the PSi layer reduced by increasing the etching current, as a result of increasing the electrical resistance of PSi layer and therefore the optimum value of ideality factor is (2.7), whereas from C-V characteristic we determined that in-built potential accumulated with increasing etching current. The results show that there are clear results for better performance of photodetectors.
Control Combating Corruption: A Governance Model from Indonesians' Perspective
Authors: Muktiyanto Ali , Dwiyani Rini , Hartati Noorina , Perdana Halim Dedy , Possumah Bayu Taufiq
Published: April 2020

The purpose of this study is to propose an appropriate governance model to deal with corruption. This study reveals the indicators, from where and how corruption will be resisted. By using data governance and corruption control as well as the corruption perception index from WGI and TII in 2008-2018, this study proposed a quantitative approach to strengthen the results of the inference tests of the effect of good governance on the potential for corruption, confirming and expanding on work carried out with critical informants by Transparency International Indonesia (TII). The study found that, from the perspective of agency theory, the influence of governance on corruption has been proved, both in the context of the world and Indonesia. Good governance will make the trustee (agent) not arbitrarily follow their wishes through corruption to enrich themselves or other parties, but instead follow the mandate given by the principal (community). This study also shows, in the world context, that by adherence to ethical rules being followed by effective government, in stable political conditions, and public voices being heard, corruption can be eradicated. In the context of Indonesia, to suppress criminal acts of corruption, stable political conditions and guarantees for public votes must be done first, then effective government and compliance with regulations can follow.
The Effect of Accounting Information Systems (AIS) on Enterprise Resource Planning (ERP)
Authors: Al-Hashimy Hisham Noori Hussain , Al Jubair Aliaa Saad , Jasim Eman Talib
Published: April 2020

The purpose of this study is to know the impact of accounting and administrative information systems on the performance of institutions. It also aims at finding the relationship between the variables of the accounting information system and the performance variables of the institutions. The study data were collected from 60 employees and faculty members within the College of Computer Science and Information Technology at the University of Basra in Iraq. The project management process was carried out through the PMP program and analysis of the project was conducted through the SPSS program. The study showed the importance of management and planning followed by constraints on efficiency and procedures related to the performance of institutions. The study achieved its objectives and determined the relationship between variables. The use of accounting and management information systems is very important within the organization in the context of technological development in the world.
No-Reference Video Quality Metrics Using Wavelet Transform with Several Noises
Authors: Al-Rawi Salah Sleibi
Published: April 2020

This paper presents a blind assessment of video quality called the no-reference video quality metric. The proposed scheme used video watermarking that involves 8x8 blocks of Haar and Daubechies (D4) wavelet transform within the RGB domain. However, several noise types have experimented, those are salt-and-pepper, Gaussian blur, Gaussian and distort ripple. In addition, JPEG compression has been tested within the proposed method. In this paper, a robust scheme is proposed against the attacks of swapping, frame dropping, statistical analysis and averaging. The experimental results of the proposed system give acceptable outcomes. The Daubechies4 filter has given a better result than Haar filter. The perceived video quality metric has been performed through Peak Signal to Noise Ratio (PSNR) and Root Mean Square (MSE) metric. Daubechies4 has given the best result as compared to Haar filter and Discrete Cosine Transform (DCT).
Language Laboratory and Developing Skills in an Iraqi Secondary School
Authors: Al-Ameedi Riyadh Tariq , Ibrahim Estabraq Rasheed , Nayef Karim J.
Published: April 2020

This study aims at determining the relationship between the use of language labs and the effective ways of mastering better performance of the English language. The study raised two questions. They are: “Is a language laboratory useful in teaching English to Iraqi students?” And “How do language labs help in improving students’ performance?” The study tries to measure the difference in pronunciation and listening comprehension between two groups of secondary school pupils. One group has never been to a language lab, while the other used to have their English lessons in the language lab five times a week. The first group consists of 39 pupils out of 41 pupils who are in the fourth scientific secondary stage. Two pupils were excluded because they are from families that were living in the USA. The second group contains 43 pupils who are in the same secondary stage. Both groups are taught by the same teacher. The first group is called (Group A), and the second is called (Group B)
Effect of Reinforced Concrete Column Capital on Punching Shear Strength of Flat Slab
Authors: Ammash Haider K. , Kadhim Safa S.
Published: April 2020

In the present study, the effect of using reinforced concrete column capital on the punching shear strength of flat slab was investigated. The study was divided into two lines, the first line was the experimental study involves the molding four reinforced concrete flat slab models with dimensions (1600×1600×100 mm) with three different dimensions of column capital (400×400 mm, 600×600 mm, and 800×800 mm) in addition to reference model without columns capital (column dimension 200×200 mm). The second line that numerical modeling through the ABAQUS finite element program was introduced. Effect of column’s capital size and shape of column’s capital (rectangular and circular) were studied experimentally and numerically. A good agreement was obtained between the experimental and theoretical study. The main conclusion that the punching shear strength of reinforced concrete flat slab was affected on the size and shape of a column capital.
Effects of Liquid Smoke on the Chemical Composition and Thermal Properties of Sago Fiber
Authors: Muslimin Mukhlis , Kamil Kusno , Budi Sofyan Arif Setya , Wardana I. N. G.
Published: April 2020

The chemical composition and thermal properties of sago fiber, as processed via liquid smoke treatment, were analyzed in the current study, which is divided into two steps: fiber treatment and chemical property analysis. In the first stage, groups of sago fiber were immersed in the liquid smoke solution for one, two, three, four, and five hours prior to one-hour of drying, while untreated sago fiber was kept as the control specimen. After immersion, each group of sago fiber specimen was identified through SEM-EDS, which indicated that the effect of liquid smoke treatment resulted from escalated thermal stability as well as activation energy (from 213.4 °C and 67.02 kJ/mol to 220.6 °C and 73.43 kJ/mol, respectively). Additionally, a statistical approach depicted improved chemical properties of the treated sago fiber and confirmed the applicability of liquid smoke immersion as an appropriate treatment for sago fiber, prior to their application as reinforced composites.
A Survey: Cryptographic Hash Functions for Digital Stamping
Authors: Salem Israa Ezzat , Salman Adil M. , Mijwil Maad M.
Published: April 2020

The current study aims to examine a general overview of the application of hash functions in cryptography and study the relationships between cryptographic hash functions and uses of the digital signature. Functions of the cryptographic hash are an important tool applied in several sections of data security, and application of hash function is common and used for various purposes such as File Integrity Verification, Key Derivation, Time stamping, Password Hashing, Rootkit Detection and Digital Signature. Digital Signature is a code that is linked electronically with the document including the sender's identity. Therefore, the digital signature is of high value in verifying digital messages or documents. Cryptographic hash functions do not present without mathematics. The success of computer science is attributed to mathematics; in other words, it is because of mathematical science, that computer science was understood and could be explained to all. The study aims to teach the reader hash functions and its applications such as digital signature and to show in details some hash functions and their designing.
Heart Condition Telediagnosis via Bio-Signals Surveillance Workbench Based on Simple Mail Transfer Protocol Technique
Authors: Ahmad Tahseen Alawi
Published: April 2020

This article leads to the implementation and development of a Laboratory Virtual Instrument Engineering Workbench-based vital signs surveillance system for cardiovascular patients based on the Simple Mail Transfer Protocol technology. There are three main parts comprising the designed device, the first portion is a lap (circuit) built utilizing a hardware amplifier (AD620) called an electrocardiogram amplifier lap. Then comes the signal-conditioning lap with a practical amplifier (LM741). The second portion, is the signal conversion part from an analog signal to the digital signal using a data acquisition card. Moreover, cardiac data is processed and digital filtering techniques are performed to eliminate artifacts (noise) from the electrocardiogram signal acquired through the Laboratory Virtual Instrument Engineering Workbench system. Additionally, after preprocessing the cardiac signal the developed algorithm is utilized to calculate the heart-rate and analyze the heart condition (analyze the arrhythmia condition). In order to make the current labor more effective and attractive, Simple Mail Transfer Protocol technology has been added for remote diagnosis and monitoring purpose the state of the electrocardiogram signals easily over the internet, where the Simple Mail Transfer Protocol technology benefits is low-cost and effective in telediagnosis, which was previously a major problem overcome by this technique.
Partitions on the Projective Line and Plane of Order 17k,k=1,2,3
Authors: Al-Seraji Najm A.M. , Jawad Hossam H.
Published: April 2020

In this research, the main purposes are making partitions of the projective line, PG (1, q3), q=17, and embedding the projective line, PG (1, q ) into PG (1, q3), as well as finding some partitions of PG (2, q2) as subplanes, orbits, triangles and arcs, and studying the properties of these subsets. Furthermore, the arcs with different degrees and sizes are found besides the embedding of the projective plane, PG (2,q) into PG (2, q2). In the coding theory, there are 14 projective codes that are introduced.
Optimizing the Performance of Clouds Using Hash Codes in Apache Hadoop and Spark
Authors: Al-Fatlawi Ahmed Abdul Hassan , Mohammed Ghassan N. , Al Barazanchi Israa
Published: April 2020

Hash functions are an integral part of MapReduce software, both in Apache Hadoop and Spark. If the hash function performs badly, the load in the reduced part will not be balanced and access times will spike. To investigate this problem further, we ran the Wordcount program with numerous different hash functions on Amazon AWS. In particular, we will leverage the Amazon Elastic MapReduce framework. The paper investigates the general purpose, cryptographic, checksum, and special hash functions. Through the analysis, we present the corresponding runtime results.
Histogram of Gradient and Local Binary Pattern with Extreme Learning Machine Based Ear Recognition
Authors: Hussein Ahmed Kawther
Published: April 2020

The ear recognition system is an attractive research topic in the area of biometrics. It involves building machine learning models to verify the identities of humans using their ears. In this article, an exploration of the performance of ear recognition using two features - local binary pattern and histogram of gradient - has been done using the famous dataset USTB. The finding is that there is a similarity in the performance of these two features in terms of accuracy with a difference in the number of false predictions. The achieved accuracy of the histogram of gradient based extreme learning machine was 99.86% while for local binary pattern based extreme learning machine it was 99.59%.
High-Quality Image Security Implementation Using 128-Bit Based on Advanced Encryption Standard algorithm
Authors: Al-Hilali Aqeel A. , Jumma Laith F. , Amory Ibrahim A.
Published: April 2020

These days, the security of information has become more vital in data transfer through networks and storages, so everyone knows the importance of data encryption to maintain the confidentiality and privacy of information transmitted across different networks. Image ciphering plays a vital role in avoiding eavesdropping or cracking access to the information that is transferred through networks; therefore, to look after the privacy and security of the information that is transferred on the internet, one of the important methods of security is chosen in this paper, which is “Advanced Encryption Standard”. The Advanced Encryption Standard is chosen in this paper based on the capability of it to secure information and the power of it to immunize information from eavesdropping. A Graphical User Interface (GUI) in Matlab is used as software to implement the Advanced Encryption Standard algorithm and to tests various types of High Definition. This research is focused on experiments on different types of pictures (gray, color and black and white) in high quality and seeing the required time for applying the Advanced Encryption Standard algorithm on these pictures. The results of this paper show the time that is required for ciphering and deciphering different types of pictures.
Cubic Arcs in the Projective Plane Over a Finite Field of Order Twenty Three
Authors: Al-Seraji Najm A.M. , Monshed Asraa A.
Published: April 2020

In this research we are interested in finding all the different cubic curves over a finite projective plane of order twenty-three, learning which of them is complete or not, constructing the stabilizer groups of the cubics in, studying the properties of these groups, and, finally, introducing the relation between the subject of coding theory and the projective plane of order twenty three.
The Group Action on the Finite Projective Planes of Orders 29, 31, 32, 37
Authors: Al-Seraji Najm Abdulzahra Makhrib , Sarhan Mohammed Abdul Hadi
Published: April 2020

The goal of this research is to study the group effects on a projective plane PG (2,q), when is not a prime, and then describe the geometry of these orbits by Singer group for values of q=29,31,32,37 . Also, to establish three dimensional codes and arcs and study the properties of subsets in a projective plane of order q.
Local Public Leadership Development through Social Learning to Face the Fourth Industrial Revolution
Authors: Raharja Wildan Taufik , Suryanto  , Irianto Jusuf , Suaedi Falih , Reindrawati Dian Yulie
Published: April 2020

This research aims to give an alternative solution for leadership development in the public sector to face the Fourth Industrial Revolution (Industry 4.0). The development of global information technology has demanded public services to adjust to today’s technologies. The problem of this study isthe public sector leaders, who are in the majority consisting of baby boomers generation up to generation X. These generations are not too familiar with technology. Traditional training models cannot improve the competencies of leaders who are predominantly old; adult learning must be developed. They do not need competency development classes, but they need mentoring to learn directly. This is a challenge to the development of local leadership in the public sector against Industry 4.0, which is implicated in the increase of public services based on technology and network. This research uses a qualitative research approach with a case study perspective. The focus of this research is local leadership competencies in the public sector. The data aretaken from primary data by interview and secondary data from literatureanddocuments that are related to the research aims.The results of this study recommend the concept of leader-member exchange, where possible in the process of social learning, to develop public leadership in the era of Industry 4.0. Here, the challenge is the desire and ego of leaders to study with their subordinates.
Partitions on Finite Projective Lines
Authors: Al-Seraji Najm Abdulzahra Makhrib , Bakheet Ahmed , Jafar Zainab Sadiq
Published: April 2020

The goal of this paper is to split the finite projective line into disjoint sublines by method of subgeometries where the order of line is not a prime number. The correspondence between the points on a line and the points on a conic has been described. The stabilizer group of some lines has been constructed using the fundamental theory of projective lines. All calculations are done using the GAP program. Also primitive polynomials over Galois filed are classified. Some examples with groups which are the fixed points of lines and study the properties of these groups are introduced. The nonsingular matrices which generate the points of conic and belong to groups of projectivities have been constructed.
Integrating Throuhput Accounting and Activity Based Costing in Industrial Companies
Authors: Khalaf Marwa Fadhil
Published: April 2020

Today, companies are seeking to achieve competitive positions in the business environment for earned customers satisfaction and increase their marketing share by providing distinct products at a lower cost and at the same time ensuring high quality. This study aims to clarify the contribution integrating between throughput accounting and activity based costing in reducing the production costs and achieving a competitive advantage in a state company for vegetable oils industry. The most significant findings show that by applying the throughput accounting integrated with activity based cost it is possible to reduce the life-cycle of products cost with more expansion. The fact that throughput accounting is a tool to manage costs in the short run, while activity based costing is a system of managing costs in the long run. Therefore integrating these two strategies ensures inclusiveness, as well as allows avoiding a waste of resources and removing the activity that does not add value to the product. This will result in reducing the production cost and achieving the competitive advantage. The paper also puts forward the importance of arranging training courses to keep up with the latest scientific development, including the role and importance of each of the strategies, their application mechanisms and benefits, advantages, and differences between them and the traditional system in allocated indirect costs.
A Collaborative Evaluation Metrics Approach for Classification Algorithms
Authors: Idrees Amira M. , Alsheref Fahad Kamal
Published: April 2020

Evaluating Algorithms is one of the critical steps which should be strongly considered as this is the pillar of most of the decisions. This research proposes a novel method for accurate algorithms’ evaluation according to the metrics’ relationships and weight. The weight of the evaluation metrics is determined according to their invariance level. The proposed method validity is confirmed by applying and evaluating the most famous and well-populated classification techniques. The results have been considered according to the calculated weight of the evaluation measures to reveal the final algorithm evaluation. As a case study, the most suitable classification technique for Tinnitus data are explored. This research considered the Tinnitus data as Tinnitus symptoms are not clearly recognized which highlights the difficulty of the patients to have a direct and fast diagnosis which highlighted the motivation in investigating intelligent methods for fast Tinnitus diagnosing. The research applied the experiment on a real dataset that is gathered in Egypt and the results highlighted that the Support Vector Machine classification algorithm is the most suitable technique for Tinnitus data classification with an accuracy equal to 90.1%.
Integrity and Security in Cloud Computing Environment: A Review
Authors: Abdul-Jabbar Safa S. , Aldujaili Ali , Mohammed Saja G. , Saeed Hiba S.
Published: April 2020

Cloud computing is a newly developed concept that aims to provide computing resources in the most effective and economical manner. The fundamental idea of cloud computing is to share computing resources among a user group. Cloud computing security is a collection of control-based techniques and strategies that intends to comply with regulatory compliance rules and protect cloud computing-related information, data apps, and infrastructure. On the other hand, data integrity is a guarantee that the digital data are not corrupted, and that only those authorized people can access or modify them (i.e., maintain data consistency, accuracy, and confidence). This review presents an overview of cloud computing concepts, its importance in many applications, and tools that can be used for providing the integrity and security to the data located in the cloud environment.
Texture Classification Using Gradient Features with Artificial Neural Network
Authors: Al-Kilidar Suhair H. S. , George Loay E.
Published: April 2020

Texture Analysis is the technique usinga small number of measurable features to represent complex textures. It provides many important discriminating characteristics that are related with extracting features and coding images which are used in various patterns recognition applications and classification texture. This research studies the extraction of discriminating characteristics for various texture images from using Absolute Gradient Matrix (AGM) and a comparative study of conventional texture-analysis method and the proposed methods. Four different sets of features have been considered: the first set consists of simple features extracted from the traditional AGM, the second set consists of new features which are derived using AGM and intensity values (pAGM); the third feature set consists of two sub-sets of features extracted from two AGM calculated using two displacement values and intensity values (CtdAGM). The fourth method implies the extracted set of AGM through Artificial Neural Network (ANN) for classification purpose. The considered method was applied on 13 classes of textures belonging to three sets of Salzburg Texture Image Database (i.e., bark, marble and woven fabric), each set holds 16 images per class, thus 208 images were tested in total. The attained average accuracy of classification proved that the proposed methods were superior to the conventional texture-analysis method with respect to classification accuracy and computational complexity.
Cognitive Radio
Authors: Tuama Samar Kareem
Published: April 2020

Day by day, there is increasing demand for high data rates it causes lack of radio spectrum for the new emerging technologies in the area of wireless communications. So, it is, must use spectrum efficiently, i.e. proper spectrum management. Spectrum management is responsible for the spectrum deficiency. In case of spectrum management it is must to accurate determination of the present licensed users. The Cognitive radio is a type of wireless communication. In this a transceiver can intelligently detect which communication channels are in active and which is inactive. As soon as it detects an unused channel it instantly move into vacant channels by avoiding busy channels. This results in optimization of the use of available radio-frequency spectrum with minimization of interference to other users. This paper includes the scenarios related to cognitive radio in wireless communication. It also focuses on primary user emulation attack with the maximum likelihood detector for various channels like AWGN, Rayleigh. Various evaluations are carried out to check the performance of cognitive radio with the help of MATLAB.
Estimate Accuracy of the Sample Determination Coefficient R2 and R2 for the Multiple Regression Models
Authors: Mohammad Gorgees Shaheed
Published: April 2020

In this paper, we propose estimating standard errors for R2 and R2 and to construct their confidence intervals, using the usual and “smoothed bootstrap methods”, which are accurate measures. It is shown by ”Monte Carlo experiments” that the smoothed bootstrap standard errors are more accurate estimates of usual bootstrap method. It is also shown that although the usual and smoothed bootstrap 0.95 confidence intervals of R2 do not include the true value of the parent coefficient of determination in some particular cases, such a phenomenon does not occur when is used.
Sustainability Concept Implementation in Higher Education Institutions of Indonesia
Authors: Jusuf Eddy , Herwany Aldrin , Kurniawan Putu Sukma , Gunardi Ardi
Published: April 2020

The concept of sustainability has been widely implemented in various organizations. This research aims to develop a theory of implementing the concept of sustainability in non-business organizations, namely, institutes of higher education of Indonesia. The methods used in this research are literature review and content analysis of reports of universities that have implemented the concept of sustainability within their organizations. This research consists of two main parts in which the first part focuses on drafting concepts for implementing sustainability in higher education institutions, and the second part discusses ways to establish a sustainable university. The results of this research will aid in compiling and developing our motive. The resulting concept will consist of three main stages and it can be used as a guideline for universities that will implement the concept of sustainability. This research will frame the policy that can be applied to form a sustainable university and identify obstacles and challenges for the same.
Automatic Leftover Weight Prediction in Tray Box Using Improved Image Segmentation Color Lighting Component
Authors: Sari Yuita Arum , Dewi Ratih Kartika , Maligan Jaya Mahar , Maulana Luthfi , Adinugroho Sigit
Published: April 2020

The problem of food waste is experienced by many countries, including Indonesia. In the previous Comstock model, estimating food scraps required the expertise of the estimator, but this method has drawbacks because of subjective perspective of even skilled observers. Another weakness occurred when the observers were exhausted, which in turn negatively affected the measurement of leftover estimation. Therefore, in this paper, we propose an approach for automatic weight prediction using image processing in order to minimize the error forecasting caused by humans. Improved lighting component in image segmentation is also utilized. We apply this framework in the tray box images and estimate each compartment. Two types of tray box backgrounds are tested: gray and black backgrounds. The first part of the proposed method takes a lighting component from each color channel of LAB, HSV, YcbCr, YUV, and LUV. Each of those color channels are applied in contrast limited adaptive histogram equalization to adjust the contrast of each image. After that, the Otsu segmentation is applied, and some formulas to calculate leftover automatically are also presented. The result shows remarkable results when applied in the black background of the tray box with root mean square error around 6.67 using an L lighting component of LAB and Y lighting color component as well YcbCr and YUV. The proposed method is good for leftover forecasting since the estimation is not significantly different from one done by human observers.
Assessing Friction Effect due to the Viscosity between the Rotor and a Rotating Machine Case
Authors: Obiad Zuhair H. , Shomran Haideer Taleb , Hassan Mohammed Salih
Published: April 2020

In the first part of this paper, a new type of profiled rotor that rotates a working machine is presented. The machine is able to function either clean or with a suspension fluid. The aim of this work is to study the strength needed to overcome the viscous friction of two pairs of surfaces: between the case and the top of the piston and between the walls of the case and the rotor side surface. This paper includes a graphical presentation of the power consumption in both cases. The final part of this paper highlights the advantages of rotating machines with two profiled rotors. A reference list, which highlights the ongoing research into rotating machines with profiled rotors, concludes this paper.
Modern problems of income and labor market distribution under inclusive growth
Authors: Shynkaruk Lidia , Vlasenko Yurii , Gerashcenko Vadym
Published: April 2020

Introduction. The current state of income distribution and the particularities of the labor market is a key indicator in identifying opportunities for ensuring the country’s economic development and macroeconomic stability as a necessary basis for inclusive growth. In Ukraine, against the backdrop of an unbalanced economy, high unemployment, gender inequality, social stratification and increasing income inequality, the labor market needs to change the development vector, taking into account the demands of inclusive economic growth.Purpose. The purpose of our article is to investigate the state of distribution of population incomes and labor market features through the prism of an inclusive approach to economic growth and to identify basic principles for overcoming labor market imbalances, as well as to explore the key priorities of the Europe 2020 economic growth strategy. Methods. Based on the analysis of scientific-theoretical approaches to the interpretation of the concept of the labor market, income distribution, the essence of inclusive growth and international methods of assessment and calculation of the index of inclusive development, we applied a systematic approach using analytical, monographic, macroeconomic, economic and mathematical methods of studying this problem. Results. Today, in the labor market of Ukraine, there is a balanced demand for labor, which is reflected in a shortage of workers of specialties and excess supply of workers with higher education, and there is still unmet demand for vacancies, one of the reasons for the mismatch of requirements, the offered professions and the level of qualification available in employees. It is confirmed that the vector of inclusive development of the economy of Ukraine will help to overcome imbalances in the labor market, will become one of the factors of balanced development and will increase the standard of living of the population and reduce the income gap. Reducing the income gap as one of the main priorities of inclusive growth should be realized through improving the social policy of the state, ensuring structural transformations in the Ukrainian economy, establishing a real minimum wage and the size of the consumer basket, improving the monitoring of labor market forecasting and education the labor market in skilled labor and the expansion of opportunities for increasing the competitiveness of the workforce through the improvement of educational services. Discussion. The basic principles of inclusive development should be the principles of equal opportunities; the principle of justice for all; the principle of openness; the principle of inclusive solutions; the rule of law; the principle of inclusive democracy; principles of decent work and decent living standards; the principle of entrepreneurial activity for all; the principle of social cohesion; principle of being scientific. The subject of our further research is to identify the infrastructure functions of an inclusive labor market.
Probabalistic modelling of the results of economic activity as a function of random values
Authors: Martyniuk Olesya , Popina Stepan , Martyniuk Serhii
Published: April 2020

Introduction. Mathematical modeling of economic processes is necessary for the unambiguous formulation and solution of the problem. In the economic sphere this is the most important aspect of the activity of any enterprise, for which economic-mathematical modeling is the tool that allows to make adequate decisions. However, economic indicators that are factors of a model are usually random variables. An economic-mathematical model is proposed for calculating the probability distribution function of the result of economic activity on the basis of the known dependence of this result on factors influencing it and density of probability distribution of these factors.Methods. The formula was used to calculate the random variable probability distribution function, which is a function of other independent random variables. The method of estimation of basic numerical characteristics of the investigated functions of random variables is proposed: mathematical expectation that in the probabilistic sense is the average value of the result of functioning of the economic structure, as well as its variance. The upper bound of the variation of the effective feature is indicated. Results. The cases of linear and power functions of two independent variables are investigated. Different cases of two-dimensional domain of possible values of indicators, which are continuous random variables, are considered. The application of research results to production functions is considered. Examples of estimating the probability distribution function of a random variable are offered. Conclusions. The research results allow in the probabilistic sense to estimate the result of the economic structure activity on the basis of the probabilistic distributions of the values of the dependent variables. The prospect of further research is to apply indirect control over economic performance based on economic and mathematical modeling.
Knowledge economy in a self-learning organization
Authors: Dyakiv Olga , Shushpanov Dmytro , Poshelyuzhny Vadim
Published: April 2020

Introduction. Changing the priorities of forming the development strategy of modern business is to some extent related to the development of the knowledge economy based on the optimal combination of existing knowledge and the development of new one. The competitiveness of the organization in the market largely depends on the level of efficiency of investing in knowledge. At the same time, insufficient attention is paid to knowledge management issues in Ukrainian organizations, which enhances the relevance of the chosen topic. Given this, the purpose of the article is to generalize approaches to the formation and development of a knowledge economy to provide opportunities for realizing the values оf a self-learning organization.Methods. To achieve this goal and perform certain tasks, modern research methods are used, in particular: historical and logical analysis − to reveal the process of formation and development of the knowledge economy; system analysis − to determine the essence of the basic categories; analysis and synthesis − to study the existing system of knowledge economy; peer review and index method − to evaluate the model of a self-learning organization. Results. The provisions and conclusions of the article are related to an important scientific and practical problem bound to the development of a system of measures aimed at developing the organization’s ability to develop the competencies of its employees, the ability to timely produce, accumulate and efficiently apply new knowledge of employees in the process of manufacturing an innovative product. It is proved that in the conditions of the knowledge economy, the study of the processes of creation and development of knowledge, due to which the organization receives a significant competitive advantage in the market, is relevant. The problems that inhibit the development of the knowledge economy in Ukraine are identified and ways to solve them are outlined. The results of a sociological study conducted among «MagneticOne» employees are presented and analyzed to assess the availability and prospects of expanding innovative forms and methods of knowledge management in domestic IT companies. Based on this, recommendations were made on the frequency of educational events at IT companies, which contribute to the self-development of employees and the improvement of the effective construction of internal communications. It is established that new knowledge is the intellectual basis of the management and functioning of the organization, the most important component of the formation of intellectual capital. Knowledge is the result of the creative work of people, with the help of which the company forms its values аnd develops. Prospects. Considering the relevance of this topic and the existing scientific achievements, it is advisable to deepen research in the field of society’s transition to a knowledge economy, increase the innovative activity of a self-learning organization.
Improvement of control of construction and installation works
Authors: Osmyatchenko Volodymyr , Pinchuk Kateryna
Published: April 2020

Introduction. Effective activity in the construction of business entities enhances competitiveness and enhances their ability to reproduce production and economic activity on an innovative basis. At the same time, mistakes and abuse during the recording of construction operations cause not only a distorted idea of the scale and results of construction activity, but also cause losses and penalties for violations detected by the control bodies. Effectively adjusted control of construction works is the basis for making economically sound investment-innovation and management decisions. The theoretical and methodological aspects of the control of construction work in the construction or improvement of fixed assets need improvement. The purpose of the article is to critically analyze the existing problems of control of economic operations in the construction process and to improve the assets of fixed assets and to improve the order of control of construction works. Method (methodology). In the course of the research the following methods were used: dialectical, generalization, comparison, system analysis, observation of economic activity, graphic, etc. Results. The essence of control as one of the control functions is considered. It is justified that control is a system of observation and verification of the process of functioning and the actual state of the control object in order to make effective management decisions. It is proved that the method of control of construction works depends on the organizational and economic forms of the process of construction production, a large number of participants having different functional goals and tasks, and also depending on the process of construction production on the natural conditions. The peculiarities of control of BIS operations carried out in a contractual, economic and mixed way are considered. It is substantiated that to prevent violations in construction requires a systematic approach to the implementation of interrelated accounting and control procedures for investing in contracting and business methods of organization of construction, especially in the conditions of functioning of information networks for accounting purposes. It is determined that by eliminating contradictions and strengthening the consistency between accounting and control work will increase the reasonableness of prices for construction products, will solve a number of problems related to the correctness of displaying the initial cost of objects after their completion, refurbishment and reconstruction, increase reliability and the quality of the fixed assets that have been invested, and the financial discipline in the investment and construction sector. The problems of construction and installation work control in building and the suggested recommendations for their solution provide the basis and prospects for further research in the field of improvement of accounting, analysis and control of the activity of construction enterprises.
Problems of accounting and reporting of intangible assets through accounting methods
Authors: Yasyshena Valentyna
Published: April 2020

Introduction. Constant changes in the economy require the development of a system of accounting, which requires constant improvement of its methodology. Nowadays, the companies’ value growth is due to the increase in the share of intangible assets. Therefore, it is relevant to conduct research that will highlight the problems of accounting and reporting of such assets of the enterprise through the accounting methods and outline ways to solve them. Objective. The paper aims at studying the methods of accounting, disclosure of their nature, determining the impact on accounting and the formation of reporting indicators in the IAs and goodwill in accordance with the requirements of the applicable law. Methods. The research methodology is based on the study of the state of the statutory regulation of accounting of intangible assets through a critical analysis of the content of normative documents. The identification of problematic issues was determined through a quick survey and questionnaire of the chief accountants of the companies’chief accountants. Methods of comparison and grouping were used at all stages of the study, and the results were summarized at the final stage.Results. It is stated that the it is necessary to consider all methods that contribute to the accounting development but not only the specific ones. A simulation method will allow to build accounting models to represent and use elements of the method of accounting in current accounting, educational and scientific processes, as well as well as to fulfil plans and set accounting estimates. The necessity of development of new methodological recommendations for documentary provision of primary accounting of intangible assets of all types with generalization and improvement of existing forms of primary documents is substantiated. It is substantiated that the inventory should take into account the characteristics and nature of certain types of intangible assets to determine the approach to verification. The necessity of choosing a prudent approach to the revaluation of intangible assets at fair value and the appropriateness of the cost model in many cases is disclosed. The necessity of elaboration of Methodological recommendations for the formation of the cost of intangible assets in the context of calculation items for enterprises of different types of economic activity, or more detailed disclosure of this issue in PAS 8, is revealed. Prospects. It is necessary to carry out research in the field of improvement of accounting methodology, including intangible assets through the prism of such elements of the method of accounting as accounts, double-entry, and balance sheet.
Improvement of the process of material support through integration of accounting with other managerial functions
Authors: Puhachenko Olga
Published: April 2020

Introduction. Accounting and its organic connection with other functions of management (planning, control, economic analysis, regulation, stimulation) and generalization of the process of production and distribution of material goods are becoming an important lever of the enterprise’s activity, so its integration with other managerial functions is quite logical. The article presents ways to improve the organization of the material support process which help to strengthen the relationship of accounting with other managerial functions. Purpose and Methods. The purpose of the article is to develop directions for improving the organization of the material support process for the integration of accounting with other managerial functions. In order to achieve this goal, an author’s vision of an algorithm for solving the basic tasks of the material support service in the economic sector is proposed. The study is based on methods of analysis, generalization and grouping. Graphic representation method was applied in defining specific tasks in the economic sector of material support service. Results. A fragment of the organizational structure, which integrates operational-production and information functions of managing the processes of material support, is proposed. In this organizational structure the material support department consists of the sectors of procurement, storage and movement and the economic sector. In order to solve the basic tasks of the material support service in the economic sector, the following has been developed and presented: a scheme for organizing the process of establishing the standards of material resources; a scheme for organizing the process of planning the material resources need; the scheme of the order of current accounting of the receipt of material resources, their movement and issuance to units and the inventory detection; the scheme of organization of supervision, inventories and systematic control over the process of material support; a scheme of order of development of measures for more rational use of material resources. Discussion. A prospect for further research is the development of proposals for improving the organization of processes and material support systems for enterprises of certain sectors of the national economy.