bluuebunny/crossref_metadata_2025 huggingface dataset:
Навчання історії й громадянської освіти як чинник формування національної й громадянської ідентичності учнів в умовах війни та повоєнного розвитку України
Authors: Пометун Олена
Published: June 2023

У статті проаналізована психолого-філософська сутність феномена ідентичності людини. Визначено важливість ідентичності як особистісного утворення, яке дозволяє людині формувати себе у всьому багатстві відносин з навколишнім світом і визначати систему ціннос- тей, ідеали, життєві плани і орієнтири. Людина з розвиненою ідентичністю більш послідовна у своїх діях, бачить перспективи свого життя і почувається більш благополучною. Колективна ідентичність громадян певної держави є дуже важливою як фундамент її зміцнення і подаль- шого розвитку. Завдання сформувати у громадян України особистісну і колективну українську національну і громадянську ідентичність набуло гострої актуальності в умовах широкомасш- табної агресії рф проти України. Під українською національною ідентичністю розуміють стійке усвідомлення особою належності до української нації як самобутньої спільноти, тоді як укра- їнська громадянська ідентичність – стійке усвідомлення громадянином України, закордонним українцем свого політико-правового зв’язку з Україною. Оскільки йдеться про два різновиди ідентичності, у статті подано аналіз сутності кожного з них і зроблено висновок, що за певними характеристиками вони є різними, але деякі їхні ознаки співпадають, що дає можливість говори- ти про загальні підходи до формування цих особистісних утворень у процесі навчання. Дослідження дозволили виокремити чинники та механізми її формування, дослідити стан та перспективи розв’язання цього завдання засобами історичної й громадянської освіти учнів в умова глибоких суспільних трансформацій. Зокрема виокремлено базову середню освіту як окремий етап формування української ідентичності, оскільки учні цього віку мають уже усві- домлено обрати для себе належність до української нації і демократичної правової держави. Іс- торична й громадянська галузь української освіти має працювати на розвиток свідомої власної ідентичності учнів. У статті описана дидактична модель формування ідентичності людини, що складається з когнітивного (гносеологічного, пізнавального), емоційно-ціннісного (мотивація до дії, власні ставлення, орієнтовані на національні, державні та громадянські цінності, повага та їх особи- сте прийняття) та діяльнісно-поведінкового компонентів і визначено орієнтовний перелік знань, умінь, навичок і ставлень, що забезпечує формування української національної та громадянської ідентичності у навчанні історії та громадянської освіти учнів різного віку. Пропонований перелік дає можливість конкретизувати, яких змін мають зазнати зміст і організація навчання історії та громадянської освіти сьогодні. Зокрема доведена необхідність домінування українського бачен- ня не тільки своєї, але й світової історії, акцентування демократичних цінностей, активної участі учнів не лише в опанування предметами на уроці, але й в реальному житті громади та держави.
ОСОБЛИВОСТІ ПРОФЕСІЙНОЇ ПІДГОТОВКИ МОЛОДШОГО ПЕРСОНАЛУ В НАВЧАЛЬНОМУ ЦЕНТРІ МОРСЬКОЇ ОХОРОНИ ДЕРЖАВНОЇ ПРИКОРДОННОЇ СЛУЖБИ УКРАЇНИ
Authors: КУЦЕНКО Ілля , ДІДЕНКО Олександр
Published: June 2023

У статті представлено основні характеристики і особливості підготовки молодшого персоналу в навчальному центрі Морської охорони Державної прикордонної служби України в сучасних умовах. З’ясовано, що нині є потреба у вдосконаленні системи підготовки цієї категорії персоналу прикордонного відомства. Це обумовлено євроінтеграційними процесами, зокрема необхідністю урахування в системі професійного навчання військовослужбовців Державної прикордонної служби України вимог Уніфікованої програми підготовки прикордонників та вимог відомчих документів. З огляду на це подано перспективну модель професійної підготовки молодшого персоналу в навчальному центрі Морської охорони. Її розроблено з урахуванням узагальнення багаторічного досвіду підготовки молодших фахівців морських спеціалістів в європейських країнах. Виконання комплексу заходів цієї програми серед іншого дозволить реалізувати модель кар’єрного зростання військовослужбовців Морської охорони прикордонного відомства і забезпечить умови для упорядкування та більш якісного засвоєння навчального матеріалу у чіткій структурно-логічної послідовності з профілюючих морських та спеціальних предметів, а також англійської мови за професійним спрямуванням. Модульна система підготовки персоналу Морської охорони сприятиме формуванню і розвитку практичних навичок, необхідних для самостійного обслуговування та застосування озброєння і технічних засобів кораблів (катерів) Морської охорони в будь-яких умовах обстановки. Реалізація модульної системи дозволить одночасно залучати до практичних занять з курсантами викладачів різних профілів підготовки, а також наблизити практичну підготовку до реальних умов оперативно-службової (бойової) діяльності корабельно-катерного складу загонів Морської охорони. Модульна система підготовки персоналу передбачає чотири модулі. В основу підготовки молодшого персоналу корабельно-катерного складу загонів Морської охорони, починаючи з первинної посади до командира (помічника командира) катеру Морської охорони, пропонується покласти послідовне вивчення профілюючих морських та спеціальних дисциплін, а також англійської мови за професійним спрямуванням, набуття та розвиток практичних навичок, необхідних для виконання обов’язків за посадою та застосування озброєння і технічних засобів кораблів (катерів) Морської охорони в будь-яких умовах обстановки.
La alianza terapéutica en tensión: una aproximación a partir de la práctica clínica del trabajo social
Authors: de Toro Ximena , Sharim Dariela
Published: June 2023

La evidencia ha demostrado que las alianzas terapéuticas y la reparación de rupturas están relacionadas con resultados psicoterapéuticos positivos. Sin embargo, dichos procesos han sido menos estudiados en otras relaciones de ayuda, en intervenciones familiares y en aquellas de carácter obligatorio. intervenciones obligatorias. Este artículo tiene como objetivo analizar las tensiones dentro de la alianza terapéutica entre cuidadores/familiares y trabajadores sociales del sistema de protección a la infancia en Chile. Se trata de un estudio longitudinal que siguió a seis diadas de trabajadores sociales y cuidadores durante 10 meses con técnicas como la observación, entrevistas en profundidad y entrevistas sesión a sesión, seguidas de un análisis de contenido. Los principales resultados son los siguientes: la alianza terapéutica está sujeta a tensiones cuando hay un cuestionamiento de las capacidades parentales; una asimetría de poder y la amenaza de que los niños puedan ser sacados de la casa. El manejo y comprensión de las tensiones permiten fortalecer la relación. Las estrategias para manejar las tensiones incluyen reforzar el espacio clínico como un espacio seguro y desarrollar una dinámica colaborativa. Este artículo discute cómo las tensiones se asocian con factores vinculados a la familia, el trabajador social, la metodología y el sistema de protección. Se proponen futuras líneas de investigación para desarrollar más herramientas para observar, analizar y fortalecer la alianza terapéutica.
Boletín Económico Regional : Bogotá, I trimestre de 2023
Authors: Mora Dora Alicia , Mora Quiñones Rocío , Ramírez Rodríguez Carolina , Suárez Medina Carlos Alberto , Bermeo Soto Juan Carlos
Published: June 2023

En el primer trimestre de 2023 la región Bogotá (Bogotá y Cundinamarca) mostró tendencia descendente en su crecimiento anual según la mayoría de los indicadores de seguimiento, contrastando con la expansión económica observada un año atrás. El sector transporte estuvo afectado por la suspensión de algunas operaciones aéreas, y así mismo la industria manufacturera, el comercio y las edificaciones registraron deterioro efecto de la base de comparación anual y un consumo moderado por la alta inflación y los elevados costos de financiación, mientras que las obras civiles continuaron avanzando en la ciudad capital. El comercio exterior presentó mayor estabilidad después de dos años de alto crecimiento. La tasa de desempleo mantuvo niveles de dos dígitos y la inflación continuó alta, aunque registró algunas correcciones la baja.
Discount rate method in Yi Jing
Authors:   Phd Studuent of University of Economics and Law, VNU-HCM, Vietnam, Nguyen Anh Cao , Nguyen Viet Bang ,   University of Economics Ho Chi Minh City, Vietnam
Published: June 2023

Discount rate method is a tool for asset pricing in the theories of investment and corporate finance, using discount rate to exchange from the future cashflows to the present value, but some limitation of this method could not exchange capital cost (WACC) for capital charges ($WACC) exactly at each time. The aim of this paper is to exploit an exchange tool based on a consequent of inflows (yang) and outflows (yin) relevant to an ancient graphic of He Tu in Yi Jing, to repair some limitation of discount rate method for paying stakeholders' capital charges. The methodology of yin-yang consequent in Yi Jing is a new approach in finance to support a financial plan in investment projects, including banks' debts (D) with interest rate (Rd) exchanged for cash interests ($Rd), and shareholders' equity (E) with equity cost (Re) exchanged for dividends ($Re) in whole process of investment operating on their capital budgeting. A contribution of yin-yang consequent in Yi Jing to the theories of investment and corporate finance gives some provision of minimum cash to control liquidity risk for payment of capital charges higher than the provision of minimum cash in management of investment project. So, the methodology of exchanges from capital cost to capital charges makes a premise for value-based asset pricing.
An integrated approach of Kano’s model and importance performance analysis for improving outpatient healthcare services quality – a study of 175 Military hospital
Authors:   School of Industrial Management – Hochiminh City University of Technology – VNU-HCM, Viet Nam, Huynh Lan Phuong , Đoàn Anh Kiều ,   School of Industrial Management – Hochiminh City University of Technology – VNU-HCM, Viet Nam
Published: June 2023

The increasing Quality of life leads to higher Healthcare Service Standards. Hospitals in the Public Health system are currently on the verge of financial self-sufficiency face many challenges in the effective use of resources. Therefore, finding out what the hospital is doing well and which points need to be improved in medical examination and treatment services quality with limited resources is an urgent requirement, especially the 175 Military Hospital. This study conducts 120 surveys from the outpatients of 175 Military Hospital applying the integration of the Kano Model and IPA methodology. The Kano model approach provides the categories of quality attributes while the Importance-Performance Analysis result shows the priority of improvement actions. The findings show that among the 30 determined quality characteristics, 3 items are belonging to group A (attractive attributes), 7 items are identified as "Must be" features, and 17 items are put in One-dimensional category. In addition, the result of The IPA also shows 10 Healthcare service quality features of 175 Military Hospital need to be focused on advancing, 2 items need an investment strategy.
Intellectual capital, knowledge management, innovation, and organizational performance: A literature review study
Authors:   Ho Chi Minh City Unniversity of Food Industry, Vietnam, Pham Anh Tuan , Phạm Quốc Trung ,   Ho Chi Minh City Unniversity of Food Industry, Vietnam
Published: June 2023

In recent years, knowledge or more broadly intellectual capital (IC) has been considered an organization's most important resource, and its effective management is a key factor to an organization's success. One of the widely recognized approaches is knowledge management (KM), as KM is the systematic and organized utilization of the intellectual power of an organization to achieve efficiency, ensure competitive advantage, and encourage innovation. KM as a science has become a topic of increasing interest to many people as a tool to help enterprises work more effective, especially to improve innovation capability and organizational performance (OP). Although there have been many studies and publications on KM, however, there are still many unanswered questions. Specifically, how to transform IC resource into innovation capability and OP through KM operation is still an issue to be explored and controversial, especially in the context of small and medium enterprises. This study was carried out through reading and analyzing the content of 372 academic articles related to the concepts of IC, KM, innovation, and OP, with the aim of systematizing the concepts and discussing research results on the relationship between concepts to identify research gaps. From that analysis result, the article proposes a research framework and model.
The impacts of funding liquidity risk, liquidity risk and credit risk on risk-taking in banking: Evidence from an emerging market
Authors:   Ho Chi Minh City University of Technology, VNU-HCM, Viet Nam, Pham Minh Tien , Truong Thach Bao ,   Ho Chi Minh City University of Technology, VNU-HCM, Viet Nam, Bui Bich Huy Hai ,   Ho Chi Minh City University of Technology, VNU-HCM, Viet Nam
Published: June 2023

This study aims to investigate the impacts of funding liquidity risk, liquidity risk, and credit risk on risk-taking in banking by analyzing evidence from an emerging market. We utilize a sample of Vietnamese commercial banks for the 2010-2020 period to analyze these relationships. The fixed effects model and random effects model are used for panel data analysis in this study. Based on the Hausman test’s result, the fixed effects model is preferred. We also test for the presence of the multicollinearity, heteroskedasticity and autocorrelation in the estimation of the model. The test results indicate that the multicollinearity is not an issue, but there is strong evidence for the presence of heteroskedasticity and autocorrelation problems in the research model. To overcome these problems and improve the estimation efficiency, we finally employ the fixed effects model incorporating Driscoll and Kraay standard errors. The final empirical results for the analysis are therefore based on this model. The results show that funding liquidity risk and credit risk have an impact on banks’ risk-taking but in opposite directions. In particular, a significant and negative effect of funding liquidity risk on banks’ risk-taking indicates that banks with lower funding liquidity risk are more likely to take greater risks, whereas credit risk has a substantial positive effect on banks’ risk-taking, suggesting that an increase in credit risk leads to higher risk-taking activities of banks. Nevertheless, we do not find empirical statistical evidence to confirm the impact of liquidity risk on banks’ risk-taking behavior in Vietnam. These results provide bank managers with more insights into the understanding of risk management in banks and offer several valuable implications for practitioners as well as policymakers.
Resistance to Lodging and Weediness of Long Flax Stalks, Taking Into Account the Density of Crops Before Harvest
Authors:   Zhytomyr Agrotechnical Collede, Limont Anatoliy , Limont Zlata ,   Dnipro National University named after Oles Honchar
Published: June 2023

Resistance of stalks to lodging and its weediness should be considered as factors of mechanized production of long flax, which form environmentally friendly preparation and harvesting of Roshen flaxseed. The aim of the study was to study the effect of stem density of long flax before harvesting on its resistance to lodging and weeding, as well as to determine the density of crops in the pre-harvest period, which allows the use of mechanization in harvesting long flax plants and combing stems, their spreading, lifting the flaxseed tape, forming its packaging, loading and transportation. Some of the results of experimental research of a number of scientists on the study of agricultural techniques and measures for the cultivation of flax and the materials of their own research and their generalization were used as initial data. The method of processing the initial data is based on correlation-regression analysis, based on the size of statistical samples used to determine the estimated indicators of qualitative and quantitative relationship of the studied results and factorial features of the processed correlation series and correlation tables. The range of variation of the studied features, the arithmetic mean and the standard deviation and coefficients of variation were determined. The search for the prognostic function was carried out by equalizing the experimental values of the performance traits depending on the factorial rectilinear and a number of curvilinear dependences with the calculation of the corresponding estimates of alignment, errors of regression equations and determination of the coefficient of determination. A negative correlation with the correlation coefficients of minus 0.460 and minus 0.597 was found between the resistance of the flax stalk to lodging and the density of the stalk, taking into account various experimental data, with correlations of the resistance of the stalk to lodging to the density of the stalk, respectively, 0.503 and 0.62, respectively. A negative correlation was also found between the weediness of the stem, the number and density of weeds in it and the density of the stem, with the determination of the corresponding paired estimates of this correlation. The equations of descending hyperbolas of quantitative change of effective signs depending on factorial are found.
Increasing the Efficiency of Supply Chain
Authors:   Western Ukrainian National University, Chorna Olga , Popovich Pavlo ,   Western Ukrainian National University, Mayak Mukola ,   Lutsk National Technical University, Shevchuk Oksana ,   Western Ukrainian National University, Falovych Natalіia ,   Western Ukrainian National University, Komarnitskyi Serhii ,   Podolsk State University
Published: June 2023

The article defines the important role of enterprise management as a tool of strategic development, while it should be noted that in order to achieve the set goals, it is necessary to use specialized methods and models - effective engineering, effective optimization, and effective reengineering of the enterprise's logistics systems. The goal is to study in depth the theoretical and practical foundations of the application of analytical methods and models in logistics to solve the problems of logistics management, to systematize the skills of developing and using analytical systems in various areas of application of logistics activities. The views of various scientists on the meaning of the concept of "Effectiveness of the supply chain" are considered. The main directions and elements that make up the concept of supply chain efficiency have been studied. Let us note the main areas of effectiveness of SCM implementation: increasing the number of orders, increasing the stability of demand, reducing insurance reserves, reducing risk and increasing the reliability of planning and delivery. According to the basic supply chain process, it is recommended to consider the main indicators of supply chain performance evaluation in the SCOR model: planning, procurement, production, sales and returns. For each set of indicators, growth and decline indicators are highlighted separately. A general index of supply chain performance evaluation is proposed. The direction of increasing the efficiency of the supply chain is proposed: increasing the visibility of the supply chain; certification training; investments in smart technologies; development of project plans.
Means of Controlling a Stepper Motor and Measuring Forces During the Study of the Folding Process of Sheet Material
Authors:   Ukrainian Academy of Printing, Kandiak Nazar , Kolomiiets Andrii ,   Ukrainian Academy of Printing, Kotovskii Ostap ,   Ukrainian Academy of Printing
Published: June 2023

The improvement of the equipment for the forming of the volumetric shape of packages and containers requires a detailed study of the phenomena in the folding process of sheet material with a complex structure (corrugated cardboard). A stand has been created to study process parameters, successful research on which should be provided by programmed control of tool movement and synchronous transfer of measured data to a computer for further processing. Moving tools (punches) are driven by a stepper motor. The movement of the stepper motor shaft is programmed to obtain both a uniform movement and movement according to a certain law, which can be different for the working and reverse moves. Forces are measured by a strain gauge clamp, the signal from which is also transmitted to external devices for visualization and processing. The basis of the motor control and measurement unit is the Arduino Uno microcontroller, which, together with the Arduino Nano controller and the analog-to-digital converter, significantly expands the functionality of the stand. The diagram and operation of the created control and measurement unit is described. A special program has been created to study the geometric, kinematic and power parameters of the process, the possibility of quickly changing the law of motion, providing various ratios and laws of motion to the working and reverse motion of punches. The laws of motion for the motor shaft are presented in it in the form of matrices of values, which are accessed before starting the measurement from the stand control panel. The parameters of the process of simultaneous folding of corrugated cardboard, which were investigated using a stand, are described. The developed measurement technique and means of controlling the movement of the stepper motor of the tool drive allowed to estimate the maximum effort, the nature of the change during the work cycle, to compare different types of material and folding modes. The result of determining the optimal parameters of the process of operational packaging & container formation is the creation of recommendations necessary for the design of modern energy-saving equipment.
The role of the state in the organization of tourism business: international and Ukrainian experience
Authors: Kuchai О.
Published: June 2023

The purpose of the study is to highlight the key factors that justify the need for state regulation of tourism, which in turn today has not only a local, but also a global impact on socio-economic processes in various countries of the world. In addition, the task is to generalize world experience regarding priority areas of activity in the field of tourism. The methodology is based on the fundamental provisions of economic theory, international economics, and management, which are used during the study of the factors of influence of international tourism on the development of countries. Such methods as methods of quantitative and qualitative comparison, correlation analysis, methods of observation, analysis and synthesis, evaluation, modeling were used. Scientific novely. In most countries, the multifaceted impact of tourism on the economy is regulated by a specially created central body of executive power. However,the level of state regulation of the tourism sphere is heterogeneous in different countries of the world and depends on the level of their economic development. This circumstance is the reason for the emergence of several basic models of state regulation in the field of tourism, based on the study of which it is possible to trace certain regularities in the organization of the tourism business. That is why it is important to analyze the experience of state regulation in foreign countries from the point of view of the possibility of its further adaptation to the domestic practice of organization, management and regulation of tourism in Ukraine. Conclusions. It was shown that the tourism policy of all the mentioned countries, regardless of the chosen model of state regulation, is aimed at strengthening the tourism economy and increasing the economic efficiency of this branch of the national economic complex. And the final positive result of such a policy largely depends on the effectiveness of management decisions and the authorities’ interest in their further implementation for the sustainable development of the tourism sector.
A Study of Curricular and Spatial Characteristics of Selected Public and Private Secondary School Facilities Constructed from 1967 Through 1976 in Puerto Rico
Authors:   ,   Andrews University, Velazquez Manuel
Published: June 2023

Problem. The purpose of this study was to evaluate the spatial allocation for curricular purposes and the special features of each of the twenty-seven public and private secondary schools built in Puerto Rico during the years 1967-1976. The problem was: Were these schools being constructed in accordance with the desired curriculum; was the curriculum an outgrowth of the resulting physical structures, or were the curriculum and the planning of the structures unrelated? -- Method. The spaces within the building were grouped into three major categories: (a) classrooms and laboratories; (b) special facilities; and (c) operation and services facilities. In order to obtain data regarding these three categories a questionnaire was sent and completed, and a personal visitation was made for inspection of each school building. Blueprints and specifications were secured from architectural firms, the Department of Education, or private organizations. Personal interviews were conducted with superintendents, principals, teachers, and architects for each structure. -- Findings. It was noted that variations in the school plants such as the inclusion or exclusion of music, home economics, art, and industrial arts classrooms and science laboratories, had an effect on the curriculum. Where these facilities were provided a more intensive program in the course areas was evident. Schools in the study did not vary greatly in the provision for basic courses where general classrooms could be used, but they did vary in the provision for courses where special facilities were required. The questionnaire and interviews revealed that considerable plant planning was done with the curriculum in mind. In the case of each school in the study, educational specifications had been established and presented to the architect for his guidance. The majority of the schools were rectangular in shape and were designed to house fifteen hundred or fewer students. A small percentage of the schools included teachers' offices and workrooms, student resource study spaces, and seminar spaces. -- Conclusions. Features that were incorporated in selected secondary public and private schools which facilitated the curriculum were: small and large instructional spaces, provisions for educational television, language laboratories, individual study carrels, walls of modular units, ramps and inclines replacing steps, classrooms that could be easily darkened, projection screens, and teachers' workrooms. The major portion of the comments made by the principals and teachers pertained to the flexibility of the school plant and the allocation of space for the educational program. A structure designed without adequate educational planning could be a hindrance rather than a benefit to the teachers and students. An important factor to be remembered in the construction of school plants is that the curriculum should give direction in planning for the present and the future.
Casos examinados por el Programa de Detección Precoz del Cáncer Bucal. Cuba 1986-1990.
Authors: Rodríguez  Salvá Armando , Fernández Garrote Letícia , Caraballoso Hernández Magali
Published: June 2023

Se realizó un estudio epidemiológico descriptivo del índice de asistencia de los pacientes remitidos por el estomatólogo hacia las consultas de cirugía máxilo facial y todos los pacientes examinados realmente en estas consultas de atención secundaria, durante los años 1986 al 1990, por provincias, según el Programa de Detección Precoz del Cáncer Bucal. Una proporción considerable de los pacientes remitidos (71,6%) no concurren al especialista para su seguimiento y tratamiento. Sólo las provincias de Vílla Clara, Granma y Ciego de Avila presentan tendencias hacia el incremento. Esto indica que existen fallas en las actividades de rescate de los casos. Se suguiere realizar actividades educativas y cumplimentar lo estabelecido por el Programa, mediante trabajo conjunto entre el estomatólogo, el médico de familia y las organizaciones de masas
GLOBAL TRENDS AND THE LATEST SCHEMES OF MERGERS AND ACQUISITIONS
Authors:   Kryvyi Rih National University, Paustovska Tamara , Dovhoruchenko Vladyslav ,   Kryvyi Rih National University
Published: June 2023

The article examines and analyzes the concepts of “merger” and “acquisition”, which are often used as synonyms, but even more often they are used in the phrase “mergers and acquisitions” to denote one phenomenon characteristic of the corporate control market. Mergers and acquisitions are a multiplicity of agreements between economic entities, in which there is a change of owner, the unification of enterprises of further operation under the auspices of the enterprise-initiator of the agreement, or the transfer of a controlling stake of one of the parties to the agreement to another. The reasons for mergers and acquisitions of enterprises are highlighted. The emergence of mergers and acquisitions, which has its roots in the history of the development of US industrial production in the late 19th and early 20th centuries, is explained. The role and importance of competition in this process, as well as its influence on the acceleration and expansion of mergers and acquisitions, are shown. Various theoretical approaches in research by world and domestic scientists on the causes and consequences of mergers and acquisitions of leading companies for the world economy are characterized. However, it should be noted that today there is no consensus in scientific circles regarding the interpretation of this concept. An analysis of the consequences on global processes of mergers and acquisitions during the period of COVID-19 was carried out. These developments have been found to lead to both strategic acquisitions and divestitures, as companies redirect management resources and funds to those parts of the business with the highest growth potential and where they enjoy a distinct competitive advantage. Companies are shown to use mergers and acquisitions to acquire capabilities they do not have (often in technology) to expand existing capabilities and strengthen that advantage. The priorities of the global mergers and acquisitions industries in the post-war period are demonstrated. The most attractive, from the point of view of the implementation of mergers and acquisitions, in the economy of Ukraine for foreign investors have been analyzed. Obstacles to the formation of the attractiveness of the Ukrainian investment market are shown. A number of advantages in financing the modern Ukrainian economy have been studied, despite the really difficult political and economic situation in the country. A number of advantages of financing for modern Ukrainian realities have been studied despite the difficult political and economic situation in the country.
MATHEMATICAL MODELLING IN ECONOMICS: PURPOSE OF MANAGEMENT AND THE ISSUE OF DECISION-MAKING
Authors:   Uzhhorod National University, Chervak-Smerichko Olesya
Published: June 2023

In this article, the management purpose and the issue of decision-making are considered and disclosed. The research illustrates procedures and the essence of the main stages of the decision-making process for control systems in various conditions. The article reveals the issue of developing a controlled mechanism for decision support, which ensures the improvement of the procedures of making reasonable and objective decisions in situations of exceptional complexity. The study outlines simple and complex solutions necessary for management execution. The application of various decision-making methods and models, vital in increasing management efficiency, is illustrated. The issue of the purpose is a central issue of management. Management serves to achieve some goals. Goal formulation is one of the most challenging and debatable issues of mathematical modelling in economics, and, therefore, it confirms the relevance of its research. Management quality assessment occurs when it is impossible to implement it separately. So it is necessary to formulate a criterion by which we can compare different controls. It is natural to choose the optimal control. The problem of decision-making arises when there are difficulties in achieving some goal. Making decisions is not a simultaneous act. This is a process that takes place over time and consists of separate stages. On the one hand, the management system must ensure the transformation of resources following the set goal. However, management can be considered a relatively separate information system. When characterizing management systems in the economy, one should anticipate both parties in their relationship. This approach is convenient for studying the technology and organization of the & quot; production & quot; of information necessary for the execution of the control function. Therefore, one can consider information processes in management systems in two aspects: transformation and movement of information. In the first case, we are discussing ways to transform information in the management system, the essence of which is the decision-making process. All other subsidiary transformations arrange around it: observation and analysis, data filtering, data reproduction, and others. In the second case, we consider methods of information transfer in the control system itself and between the control system and the controlled object.
INTEGRATION OF UKRAINE INTO THE SINGLE DIGITAL SPACE OF THE EU
Authors:   Lviv State University of Internal Affairs, Gren Roman
Published: June 2023

The article reveals the need for digital transformation of Ukrainian society and integration of the economy into a single European digital space. The digital transformation programs of the European Union were analyzed: Europe and the global information society, eEurope, e-Europe 2002, i2010, Europe2020: Digital agenda for Europe. The main stages of the European Union’s support for digital transformation in Ukraine are revealed: EGOV4Ukraine, EU4DigitalUA. The trends in the export of IT services during 2015–2022 were analyzed. It was established that the dynamic development of the Ukrainian IT sphere, which was aimed at export, was observed during the last decade. Export orientation was manifested in the structure of IT companies and the products they offer. In the study of the development of the IT sphere in the pre-war period, experts considered three scenarios of the development of the export potential of the industry – basic, optimistic and pessimistic. On the basis of the analysis of the expected results of the implementation of the “Digital Europe” program in Ukraine and the existing scenarios of the development of the IT industry, a calculation of the forecast volumes of the export of IT services was carried out. It is established that the war slowed down the pace of development of the IT industry. The expected volume of export of IT services, even with the successful implementation of the “Digital Europe” program, will not make it possible to achieve the basic development scenario. It has been established that for the growth of the export of digital technologies, including IT services, an adequate response to modern challenges and the presence of a strategy for integration into the European digital space are necessary. The increase in the export of IT services can compensate for the temporary loss of foreign exchange earnings and tax revenues to the budget, since this area is independent of many factors and allows remote work. Such measures of digital transformation of the national economy should contribute to the mutually beneficial participation of Ukraine in the single European digital space, the creation of jobs and ensuring the inflow of currency into the country. Success depends on joint efforts of the state and business.
DEVELOPMENT TRENDS OF THE DOMESTIC MEDIA INDUSTRY
Authors:   National Technical University of Ukraine «Igor Sikorsky Kyiv Polytechnic Institute», Sukhorukova Olha , Grygorova Zoia ,   National Technical University of Ukraine «Igor Sikorsky Kyiv Polytechnic Institute», Kvasko Alla ,   National Technical University of Ukraine «Igor Sikorsky Kyiv Polytechnic Institute»
Published: June 2023

The media industry is an important element of the information society and an integral part of the national economic system, which provides the public need for communication services and, in particular, such a resource as current information. As a component of the business environment, it ensures the production and distribution of media products and advertising. The media industry is characterized by the rapid pace of transformation of its structural components and the uneven dynamics of this process. The article considers the factors that will influence the development of both the global and domestic media industry. The main ones are: changes in the structure of consumption towards an increase in the share of digital media products, the appearance on the global market of new producers of media products, the development of media corporations, an increase in the advertising budgets of the share of Internet sources and online commerce, Internet security and legal regulation of relations with digital platforms, changing the speed of content creation due to the rapid development of technologies and artificial intelligence programs. The article notes that the adoption of the Law of Ukraine "On Media", in which the regulation of this sphere is coordinated with the relevant EU directives, should streamline organizational and legal relations in the media sphere and will contribute to updating its structure. The changes that took place in certain segments of the media market are highlighted. The television market of Ukraine was characterized by the concentration of TV channels in media holdings, and its structural and technical changes are related to the transition of television to digital broadcasting, the coding of satellite signals of TV channels, and the banning of a number of TV channels. The radio market saw a decline in the popularity of over-the-air radio and an increase in online consumption, with three quarters of the market divided between four radio groups. The publishing market is characterized by a reduction in the range of printed publications and their circulations, and the segment of periodicals is characterized by an accelerated transition to their electronic versions. The study of the changes that have taken place in the media sphere since the full-scale military invasion revealed their main factors, including: changes in infrastructure and reduction in coverage of the territory of Ukraine, reduction of the audience, changes in consumer preferences of target audiences, deterioration of the financial situation, etc. The further transformation of the media industry will be its reaction to the appearance of new challenges in the external environment.
FINANCIAL PLANNING IN NON-PROFIT RELIGIOUS ORGANIZATIONS
Authors:   West Ukrainian National University, Horvat Tetiana
Published: June 2023

Religious organizations are considered an important social institution, the main purpose of which is to provide for religious needs and develop the spiritual education of citizens. These institutions conduct their financial and economic activities as officially registered business entities. Obtaining profit is not the goal of such business entities, therefore their activities are conducted in the status of non-profit organizations and must clearly correspond to the goals defined by their constitutional documents. Religious organizations, like other business entities, carry out the process of financial planning for the effective distribution and optimal use of financial resources. Such a process is an important element of management, which positively affects the achievement of the set goals and contributes to the effective organization of the finances of religious organizations. The purpose of the article is a theoretical analysis of the essence of the concept of "financial planning", implementation of its basic structural classification, demonstration of the peculiarities of the implementation of the planning process in non-profit religious organizations. Based on the main results of the research, a number of interpretations of the category «financial planning» by economists have been analyzed. The authors definition of the aforementioned concept has been proposed. The classification of financial planning according to such features as: terms, scale of goals and methods of using information has been carried out. The estimate as the main planning document, which reflects detailed data on the income and expenses of non-profit enterprises, has been considered. The absence of a special mandatory system for the implementation of the financial planning process in religious non-profit organizations has been emphasized, and the free opportunity to choose the optimal structure for drawing up an estimate of income and expenses of religious structures has been indicated. The importance of financial planning by economic entities of any organizational and legal form has been argued.
THE MAIN ASPECTS OF THE TRANSITION PERIOD BETWEEN THE INDUSTRIAL REVOLUTIONS (ON THE EXAMPLE OF ELECTRICITY)
Authors:   Dobrov Institute for Scientific and Technological Potential and Science History Studies of the National Academy of Sciences of Ukraine, Redko Kateryna , Vovchenko Olena ,   Dobrov Institute for Scientific and Technological Potential and Science History Studies of the National Academy of Sciences of Ukraine
Published: June 2023

The variability of the energy sector was studied in the periods between industrial revolutions, i.e. the restructuring of the system of production, consumption, transportation and supply of energy resources under the influence of a changing external environment. Specific trends were described in mineral extraction after 1900 and shown that the global increase in coal mining and hydrocarbon production from 1900 to 2019 increased the annual production of fossil carbon approximately 20 times, from 500 Mt in 1900 to 6 .7 Gt a century later and to 10.2 Gt in 2019. Because of the asymmetric distribution of minerals, this production led to global oil trade, but the analysis showed that there were significant limits and exceptions where global growth resulted in absorption and reduction of national production or a complete cessation of fuel production. Technical improvements were the most important factors in this cheap and productive extraction, transportation, and processing, as well as increased environmental friendliness. We have shown in the study that there has been a noticeable shift in the direction of higher-quality fuel, that is, from coal to oil and natural gas. The result of this process was the relative decarbonization of global fossil fuel production, while the absolute level of CO2 emissions in the atmosphere increased. In the article, we proposed promising directions and areas that require increased investment due to the needs of increasing the competitiveness of the economy, achieving overall sustainable development and the growth of energy innovations as a favorable factor that ensures the formation of Industry 4.0. We have determined that the development of leading technologies is a promising direction for ensuring the growing consumption of industry in the conditions of Industry 4.0. Technological changes are so powerful that they make our age both the most promising and at the same time full of threats in the history of mankind. The scientific provisions, conclusions and proposals formulated and substantiated by the authors can be applied for further scientific developments and at the legislative level to solve the problem of improving the energy sector in the conditions of the formation of Industry 4.0.
ORGANIZATION AND METHODOLOGY OF INVENTORY ACCOUNTING, ANALYSIS, AND AUDIT BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS
Authors:   National Aviation University, Zaderaka Nataliia , Mirutenko Viktor ,   National Aviation University, Rozhenko Mariia ,   National Aviation University
Published: June 2023

The article defines that the main normative legal act of Ukraine, which determines the methodological principles of the formation of information about stocks in accounting and its disclosure in financial statements, is NAR(S) 9. It was created on the basis of IAS 2. The common approaches of these documents are: determination of net sales value; the use of inventory valuation methods at the balance sheet date and at the time of disposal, etc. The differences relate to the following aspects: definition of stocks, their classification, evaluation of stocks at the time of their receipt, disclosure of information about them in appendices to financial statements, list and conditions of attribution of costs included in the cost of stocks. The advantages of IAS 2 are systematized: compliance with the best accounting practices in the world, logical presentation of the main provisions, accessibility of their perception by qualified users, orientation to the development of a plan and program of audits of transactions with stocks. The disadvantage is the use of the "reversal" method for the subsequent revaluation of stocks in the case of their previous revaluation. It is shown that the form of coordination of the provisions of NAR(S) 9 and IAS 2 is the implementation of the latter into domestic practice in view of the clearly expressed course of Ukraine towards European integration. The dynamics of the value of stocks of economic entities of the national economy during 2013-2021 were analyzed. It was established that their growth was due to inflationary processes and changes in exchange rates, which were not taken into account when evaluating reserves under NAR(S) 9. In the conditions of the inflationary economy of Ukraine, domestic business entities were offered the use of the provisions of IAS 2 in terms of including exchange rate differences in the initial cost of reserves taking into account the provisions of IAS 21 "Effect of changes in exchange rates". The role of stocks in the formation of current assets is shown statistically, their relatively even distribution among enterprises of different sizes, the rating of medium, large, small and micro enterprises by the size of stocks is determined. The necessity of differentiating methods of analysis and auditing of operations with stocks for enterprises of different sizes is substantiated. The main objects of the audit with reserves based on the synthesis of the requirements of NAR(S) and IFRS are proposed.