bluuebunny/crossref_metadata_2025 huggingface dataset:
The Multidisciplinary Study on Culture and Personality Determined by the Natural Environment and Its Changes
Authors: Wickramanayake T.Y D. , Samarasekara S.
Published: July 2021

At present, the natural disasters faced by Sri Lankans are increasing day by day. Even in a catastrophic situation, it becomes integral part of cultural life when in constant conflict with life. Rather than finding solution to the problem, the study based on the persuasiveness of people to make it a blessing to their day to day lives and the nature of the new lifestyles associated with it. The objective of the research was to study the socio-cultural impact of the natural environment and its changes. According to the analytical research, the study area was selected as 435- Kahatapitiya Gramasewa Division located in Hanwella Divisional Secretariat Division. Out of the 344 indoor units the population that suffering from flood, among the population 40 households were selected and studied as 12%. The sample was selected through the judging sample, stratification sample and random sample. The findings reveal that the whole socio-cultural environment such as the economy, daily life and religious beliefs of the people living in the area are adapted to this environment. Examples including surrendering to the god Ranwala, building houses to withstand disasters and taking advantage of disasters. 58% of the respondents were of the opinion that this disaster was a common situation faced by all the people living in the lowlands and that no action could be taken to address it. Thus, it can be concluded that the socio-cultural environment in which he is grew up as well as the environment in which he brought up creates the whole personality, including the inner status of the individual. However, it should be noted that the natural environment and the natural disasters are great impact on it have a great effect on the social status, cultural background as well as the personality of the people living under that environmental background.
PERENCANAAN ULANG TUBE BOILER AL-LSB-6000 PADA PUSAT PENGEMBANGAN SUMBER DAYA MANUSIA MINYAK DAN GAS CEPU
Authors: Nugroho Ali Fajar , Iskandar Nurmuhamad , Irawan Ochtafian Wahyu
Published: July 2021

Pada Pusat Pengembangan Sumber Daya Manusia Minyak Dan Gas Cepu terdapat boiler type AL-LSB-6000, didapatkan suatu kasus yaitu besarnya tegangan yang terjadi pada tube boiler dikarenakan material yang dipakai mempunyai spesifikasi nilai tegangan yang tinggi. Metode yang digunakan pada perencanaan ini diawali dengan observasi pada PPSDM Migas Cepu, melakukan proses perencanaan perhitungan kekuatan material sebelumnya sesuai ASME. Analisa perencanaan berupa perbandingan perhitungan manual maupun perhitungan simulasi pada software material SA 192 dengan material SA 53. Hasil yang didapat berupa rancangan hitung, desain tube boiler, analisa perhitungan pada SA 192 nilai tegangan 11,67 Mpa, pada simulasi software nilai tegangan 11,63 Mpa, sedangkan pada SA 53 nilai tegangan 9,09 Mpa, pada simulasi software nilai tegangan 9,14 Mpa. Material SA192 memiliki nilai tegangan lebih besar dibanding SA 53.
Successful Laparoscopic Treatment of Infected Urachal Sinus in Adults: A Case Reportt
Authors: Laohawiriyakamol Suphawat , Chaleawpanyawong Virote , Wangkulangkul Piyanun
Published: July 2021

Urachal sinus is a rare congenital anomaly. It is one type of the urachal abnormalities that results from incomplete regression of the fetal urachus. We report a case of urachal sinus in a 54-year-old male that presented with purulent discharge from the umbilicus. The treatment aims were the clearance of infection and complete removal of urachal remnants, which can transition to malignancy. A successful, two-stage procedure consisting of drainage with antibiotics, followed by laparoscopic surgery is described in our report.
Sikap konsumen terhadap produk kerupuk Dangke Melona dan tanpa merek di Kecamatan Cendana, Enrekang
Authors: Aulia Nur , R St. Aisyah , Sahlan  , Hiola Sitti Khadijah Yahya
Published: July 2021

The purpose of this study was to determine the consumer attitudes towards the product attributes of dangke crackers in Cendana District, Enrekang. The sampling technique used an accidental sampling of 50 consumers. This study uses primary and secondary data. The data were collected using observation, documentation, and interviews. The data analysis in this study was the Fishbein Multi-attribute analysis. The results showed the total value of consumer attitudes (Ao) of the Melona brand and without the brand, respectively 68.38 and 65.03. The packaging was an excellent attribute of the Melona brand. Thus, overall consumers were more satisfied with the Melona brand of dangke cracker products than unbranded dangke cracker products.
Microscopic resection of a giant epidermoid tumor of the pineal region via supracerebellar infra and transtentorial approach with endoscope assistance
Authors: Zanini Marco Antônio , Costa Alves Junior Aderaldo , Botta Fabio Pires , Moraes Serpa Nascimento Haniel , Tadao Hamamoto Filho Pedro
Published: July 2021

The authors present a case of a 22-year-old male who developed hydrocephalus symptoms related to a giant epidermoid tumor at the pineal region. The surgical approach and technique for a large epidermoid tumor in this area are extensively discussed. A paramedian contralateral supracerebellar infratentorial and transtentorial approach was performed, with the patient in a semisitting position. The tumor was removed using a microscopic technique, and endoscope assistance was used in order to reach the areas unable to be visualized under the microscope. The patient was neurologically intact at his 2-year follow-up, and postoperative MRI showed a significant decrease in the tumoral volume.

The video can be found here: https://stream.cadmore.media/r10.3171/2021.4.FOCVID2128.
Endoscopic supracerebellar infratentorial approach to pineal region epidermoid tumor
Authors: Muse John , Silveira Luke , Olszewski Adam , D’Agostino Erin , Tranmer Bruce , Liebelt Brandon
Published: July 2021

Epidermoid cysts of the pineal region are a rare entity. Herein, the authors describe the endoscopic resection of a recurrent pineal region epidermoid by way of a supracerebellar infratentorial approach. The patient was positioned in the semiseated upright position with head tilted to the right and slightly flexed, maximizing gravity-based cerebellar retraction, and a paramedian craniotomy was performed owing to the gradual flattening of the tentorium from medial to lateral. This setup, in tandem with the enlarged viewing window achieved by use of 0°, 30°, and 70° endoscopes, afforded the necessary access to achieve a satisfactory resection through this anatomical corridor.

The video can be found here: https://stream.cadmore.media/r10.3171/2021.4.FOCVID2131.
Retractorless interforniceal approach for microsurgical resection of a papillary tumor of the pineal region: operative video and technical nuances
Authors: Liu James K. , Majmundar Neil
Published: July 2021

In this illustrative video, the authors demonstrate microsurgical resection of a papillary tumor of the pineal region using a retractorless interforniceal approach via the anterior interhemispheric transcallosal route. The tumor presented to the posterior third ventricle occluding the cerebral aqueduct, resulting in obstructive hydrocephalus. The retractorless interforniceal approach is performed in the lateral position with BICOL collagen spacers to keep the corridor open. Gross-total resection was achieved, and the patient was neurologically intact without needing a permanent shunt. The operative nuances and pearls of technique for safe microdissection and gentle handling of the retractorless interforniceal approach are demonstrated.

The video can be found here: https://stream.cadmore.media/r10.3171/2021.4.FOCVID2139.
Right occipital transtentorial approach for a pineal malignant germ cell tumor
Authors: Gill Brian J. A. , Higgins Dominique M. , Banu Matei A. , Argenziano Michael G. , Feldstein Neil A. , Bruce Jeffrey N.
Published: July 2021

Germ cell tumors account for up to 53% of the malignant lesions found in the pineal region and are typically managed with a combination of radiation therapy and chemotherapy. Malignant somatic transformation of intracranial germ cell tumors is exceedingly rare and has only been reported on two other occasions. Here the authors present the case of a pineal yolk sac tumor that failed optimum first-line treatment and underwent malignant somatic transformation to an enteric mucinous adenocarcinoma requiring surgical intervention. This video demonstrates the technical nuances of the occipital transtentorial approach and the safe microsurgical dissection of lesions within the pineal region.

The video can be found here: https://stream.cadmore.media/r10.3171/2021.4.FOCVID2151.
DISKURSUS PERKAWINAN BEDA AGAMA DI INDONESIA DALAM TINJAUAN UNIVERSALISME HAM DAN RELATIVISME BUDAYA
Authors: Fitrawati Fitrawati
Published: July 2021

This paper tries to examine the right to freedom of interfaith marriage in Indonesia from the perspective of Human Rights Universalism and Cultural Relativism. The purpose of this paper is to explain how universalism and cultural relativity view interfaith marriage in Indonesia. This research is a normative legal research. This study uses a literature approach. The findings of this study indicate that interfaith marriage in Indonesia is still not well accepted and has always been controversial news in the community, even considered to have exceeded or violated the provisions of marriage, but there are still followers of different religions who decide to marry. In fact, many of them are smuggling laws so that their marriages are recognized by the state, namely by registering marriages abroad and then continuing the registration in Indonesia. Meanwhile, on the other hand, Indonesia already has a law on Marriage, namely, Article 2 paragraph 1. It is also contained in the article of the Universal Declaration of Human Rights, namely the right to freedom of marriage (article 16 UDHR) which includes the right to marry between religions (different religions), and the right to freedom of religion (article 18 UDHR) which includes the right to change religions. Meanwhile, in cultural realivism, it rejects everything that is universal.
Retrospective analysis of the pharmaceutical market of cardiological drugs in Ukraine for 2016–2020
Authors: Симоненко Н. А. , Подгайна М. В. , Немченко А. С. , Шпичак О. С.
Published: July 2021

In Ukraine, cardiovascular disease is the leading cause of death and is the highest cause of death among all countries. Nationwide, cardiovascular disease’s mortality has increased by almost 8% over the past 29 years.

The aim of the work was to analyze the domestic pharmaceutical market of cardiac drugs (code of anatomical-therapeutic chemical classification (hereinafter – ATС) – C01, and C01 E separately) for the 2016–2020 in terms of pharmacotherapeutic groups, manufacturers, dosage forms and others.

The object of the study was the data of the State Expert Center of the Ministry of Health of Ukraine, the proposals of distributors received from the «Morion» platform for 2016–2020. The research was carried out using modern methods of analysis, systematization and generalization, mathematical and statistical calculations.

According to the database of the State Expert Center of the Ministry of Health in Ukraine, 256 cardiac drugs by dosage forms have been registered. Analysis of the group of cardiac drugs by ATС classification, allowed to establish a significant dominance of group C01 E – Other cardiac drugs – from 66% to 68% over the years of the study. According to the results of the analysis, a positive trend has been established – the dominance of domestically produced drugs in the group of cardiac drugs in the pharmaceutical market of Ukraine during 2016–2020. The general list of manufacturers presenting cardiac drugs in Ukraine consists of 66–68 companies, where the share of domestic companies was 53–55% during the study period. There is a steady trend towards a slight predominance of solid dosage forms (54–56% during the study period).

In summary, it should be noted that the analysis of the domestic wholesale market of cardiac drugs showed a significant wide of the group’s assortment, the significant dominance of the group «Other cardiac drugs» in the overall structure, showed a positive trend of domestic cardiac drugs; among dosage forms, solid and liquid dosage forms have been presented evenly.
PEMBIAYAAN MAKRO PENDIDIKAN
Authors: Rahman Fatahul
Published: July 2021

Pembiayaan pendidikan adalah suatu hal yang urgen didalam merkembangan dan pelaksanaan pendidikan. Pembiayaan makro pendidikan adalah pembiayaan yang dilakukan secara komperhensip dalam suatu negara. Penelitian ini mencoba untuk menguraikan hakekat pembiayaan makro pendidikan dan menganalisis redaksi-redaksi dari undang-undang Sisdiknas dan undang-undang pesantren mengenai pembiayaan pendidikan.Dari kajian literatur yang peneliti lakukan, penelitian ini menghasilkan pertama, hakekat pembiayaan makro pendidikan adalah pembiayaan yang di berikan pemerintah, baik pemerintah pusat maupun pemerintah daerah yang semuanya dianggarkan 20% dari total Anggaran Pendapatan dan Belanja Negara (APBN) dan dari pemerintah sendiri Anggaran Pendapatan dan Belanja Daerah. Kedua, Analisis UU Sisdiknas dan UU Pesantren didalam pembiayaan pendidikan ada beberapa perbedaan, karena disetiap pemabasan baik dari Sumber Pendanaan, Pengelolaan Dana dan Gaji Pendidik dan Tenaga Kependidikan ada penjabaran-penjabaran yang berbeda dari kedua undang-undang tersebut.
FUNGSI PERENCANAAN DALAM PERSPEKTIF AL-QUR’AN DAN HADIST
Authors: Sholahuddin Nur , Asqi Hikmatul , Rahmawati Siti , Rizqiyah Nilna
Published: July 2021

Setiap hal apapun yang ingin kita lakukan atau yang ingin kita gapai perlu melakukan suatu perencanaan dalam setiap kegiatan dan Langkah-langkahnya, baik perencanaan jarak dekat maupun perencanaan jarak jauh atau disebut juga dengan perencanaan jangka panjang. Perencanaan (planning) merupakan proses dasar bagi segala hal, yaitu seperti untuk memilih sasaran dan menetapkan bagaimana cara mencapainya. Oleh karena itu, perusahaan atau sebuah Lembaga Pendidikan harus menetapkan tujuan dan sasaran yang hendak dicapai sebelum melakukan proses-proses perencanaan.Perencanaan diperlukan dan terjadi dalam berbagai bentuk organisasi misalnya, sebab perencanaan ini merupakan proses dasar manajemen di dalam mengambil suatu Keputusan dan tindakan. Perencanaan diperlukan dalam jenis kegiatan baik itu kegiatan organisasi, perusahaan maupun kegiatan di masyarakat, dan perencanaan ada dalam setiap fungsi-fungsi manajemen, karena fungsi-fungsi tersebut hanya dapat melaksanakan keputusan-keputusan yang telah ditetapkan dalam perencanaan.Perencanaan merupakan tahapan paling penting dari suatu fungsi manajemen, terutama dalam menghadapi lingkungan eksternal yang berubah dinamis. Dalam era globalisasi ini, perencanaan harus lebih mengandalkan prosedur yang rasional dan sistematis dan bukan hanya pada intuisi dan firasat (dugaan).
Indonesia sebagai Poros Maritim Dunia
Authors: Ardiyanti Dwi
Published: July 2021

With its potential wealth in the sea and its position in the international business sea-line, Indonesia should display the maritime strength. Jokowi’s vision to make Indonesia one of the maritime axis in the world has been embodied clearly by the Ministry of Maritime Affairs and Fisheries. Yet, the challenge and opportunities to become international maritime axis should be handled appropriately. Located in international business transit between Pacific and Indian Ocean, Indonesia is prone to criminals of drugs smuggling from/to Indonesia as well as the asylum seekers. This research attempts to analyze the Indonesia’s challenges and opportunities in Jokowi’s era with his vision to become the international maritime axis.
Redifinisi Jihad dalam Berbangsa dan Bernegara
Authors: Putra Ifansyah , Murtadho Ibnu
Published: July 2021

Jihad as a popular term in Islam has the meaning of struggle with the intention and sincerity for good, but the meaning of jihad, which has the value of struggle, in practice has different understandings and practices between groups in Islam. This research is qualitative in nature which aims to determine the meaning of the word jihad and to find out its implementation in the life of the state in Indonesia. Library research was chosen as a data mining method, the approach used is a phenomenological approach with image theory as the blade of analysis. There are various meanings of the word jihad, some groups with a textual Islamic perspective interpret jihad as a physical struggle that can lead to bloody conflict. Contrary to that, contextual Islamic groups understand jihad as a struggle that is not only physical, but various dimensions of struggle by seeing the condition of society as a broad and more valuable jihad field. Today, jihad is interpreted more practically by applying Islamic values ​​in everyday life, such as fashion, language, social relationships and so on. This phenomenon was then popularly called "hijrah" and became a trend in middle-class Islamic societies in Indonesia.
SettingsPerkembangan Dakwah Islam pada Masyarakat Tradisional
Authors: Amin Moh , Sugiyanto Bambang
Published: July 2021

This study intends to examine the phenomenon of Islamic da'wah in the village of Kedungwringin, Kebumen, which is a village with a traditional community. By using observation and interview methods to obtain primary and secondary data, this study concludes several points. Among other things, namely, that in a society that is thicker with the practice of Kejawen and the location of the village which is not very strategic, da'wah activists will face challenges that are quite difficult to overcome. Coupled with the needs of the community, preachers need to consider creative da'wah methods so that they can be accepted by the community more openly.
Subjetividad de las máquinas en toma de decisiones judiciales
Authors: Montañez Sierra Cristian Fernando
Published: July 2021

El cuestionamiento de la subjetividad del agente legal que, ejecutando sus labores y basada en discrecionalidad judicial imprime aspectos particulares como emociones, propios de la esencia humana en la sentencia, es el tema central de este artículo. Con la implementación de nuevos actores como jueces digitales, estos aspectos adquieren un papel relevante por quien ahora se encarga de deliberar. El objetivo del artículo es evaluar el papel de la subjetividad, inicialmente desde
el rol de jueces y/o juezas, para luego involucrar programadores y programadoras de inteligencia artificial que asisten tareas en la toma de decisiones judiciales. ¿Qué pasa con la subjetividad que ya no impregna directamente el encargado de juzgar? En otras palabras, la empatía que genera en la actualidad el agente judicial encuentra nuevos aliados con quienes trabajan mancomunadamente. El análisis está basado en artículos que profundizan temas como decisiones judiciales, emociones e inteligencia artificial. Temáticas trabajadas desde conocedores de
ciencias como derecho y tecnología que unifican esfuerzos para dar origen a conocimiento superior artificial. Al procesar grandes volúmenes de información emanan una sentencia, que en vector doctrinal anhela mantener certeza jurídica y cumplir con buenas prácticas que ocasionen en la sociedad aceptación y legitimidad
Visión general de la normativa francesa y europea sobre los aviones teledirigidos
Authors: Baudouin Laurène
Published: July 2021

Desde julio de 2018, los estados miembros de la Unión Europea cuentan con una normativa adecuada que regula la fabricación y el uso de todo tipo de drones civi-les. Aunque, la mayoría de estos estados ya tenían leyes nacionales que regulaban el uso de drones. Estas siguen vigentes para los drones militares y estatales. Sin embargo, otras cuestiones jurídicas y éticas siguen mereciendo atención. Princi-palmente, los drones plantean varias cuestiones relacionadas con la protección de la privacidad y el uso de datos personales. En efecto, los drones utilizados por los civiles pueden estar equipados con diferentes tipos de sensores que pueden recoger una gran cantidad de datos. En consecuencia, el uso de vehículos aéreos no tripulados por parte de empresas o aficionados podría aumentar el efecto de vigilancia e incluso afectar al comportamiento de los individuos. Asimismo, en el contexto del creciente uso de drones por parte de las fuerzas del orden, se plan-tean cuestiones relativas a los límites aplicados a los derechos fundamentales. Más allá del simple uso de drones equipados con cámaras, lo que más preocupa son los diversos derechos fundamentales que alcanzan. El uso de drones aéreos con fi-nes de vigilancia es el caso más representativo en este sentido. Para evitar abusos, algunos Estados están trabajando en la elaboración de una normativa que regule el uso de drones por parte de las fuerzas de seguridad y los servicios de rescate.
E-justicia en Ecuador: inclusión de las TIC en la administración de justicia
Authors: Sacoto Romo María Carolina , Cordero Moscoso José Manuel
Published: July 2021

Las nuevas tecnologías irrumpieron con fuerza y nos han situado en lo que se conoce como la 4.0 revolución industrial; han tenido incidencia directa en cada aspecto de nuestras vidas privadas así como en la administración pública, inclu-yendo a la justicia. Hoy en día, ya podemos hablar de un nuevo concepto que ha nacido de la introducción de las TIC al derecho: la e-justicia. En ese contexto, este artículo pretende en primer lugar, situar a la administración de justicia en el marco de lo que se considera la última revolución industrial, para luego intentar definir la e-justicia desde las ventajas que la implementación de esta representa; en un siguiente apartado, se abordará el aporte de las innovaciones y herramien-tas tecnológicas a la e-justicia en Ecuador, en base a cuatro usos troncales de las TIC relacionadas a la administración de justicia: la información, la gestión, la re-lación y la decisión, conforme la clasificación que hace Pere Fabra. El análisis se realizará desde una visión descriptiva y crítica, considerando la normativa vigente así como los adelantos existentes en otros países. La metodología de este trabajo es cualitativa, teórico exploratoria y se precisan como resultados los avances, así como los retos de la implementación de las TIC en la administración de justicia en Ecuador.
Indicadores De Desempenho Em Vista Da Potencialidade Na Gestão
Authors: Maia Raul Victor Gonzaga De Souza
Published: July 2021

Este artigo descreve os indicadores de desempenho como fator de fundamental importância em toda e qualquer instituição. Pretende uma contribuição teórica sobre o assunto abordando o conceito de indicador de desempenho e seu poder como ferramenta de gestão. Olhar-se-á para a perspectiva financeira dos indicadores aprofundando o estudo nas atividades logísticas que geralmente possuem grandes parcelas dos custos das empresas e o correto uso da ferramenta pode atribuir a grandes ganhos. Objetiva-se demonstrar como um sistema de medição e avaliação de desempenho baseado em indicadores pode fornecer às organizações os mecanismos necessários para uma gestão moderna e voltada para o futuro, sem ignorar o passado atual e registrado e preservando a história. Demonstra-se que podendo controlar os processos e conseguintemente aumentando assim sua eficiência, obterá redução nos custos de distribuição e armazenagem, o que provocará aumento no lucro por meio do aumento nas vendas.
APPLICATION OF ECONOMIC EXPERTISE IN ACTIVITIES OF BUSINESS ENTITIES
Authors: Morozova Olena
Published: July 2021

The article examines the features and significance of the application of economic expertise in the activities of economic entities. It is established that the implementation of economic expertise in the activities of economic entities is one of the key tools in forecasting break-even activities and economic security. It is determined that the economic examination of the activities of economic entities should be carried out by an expert who has special knowledge and skills and can confirm them with a state certificate. It is proved that in order to ensure the economic security of economic entities it is necessary to take into account their geographical location, availability of natural resources, labor potential, and equally important is the provision and implementation of permanent economic expertise at the enterprise to identify and prevent violations. lead to significant financial losses. It is established that the key task of economic expertise of economic entities, in generalized form, is to determine the level of development of the economic condition of economic entities during the period of economic activity. Economic examination of business entities should be carried out by an expert who has special knowledge and skills and can confirm them with a state certificate. Thus, economic expertise is a type of intellectual activity that is designed to solve the internal problems of economic entities, as well as improve the system of their management. In turn, economic expertise is costly for businesses, as it requires the involvement of highly qualified experts. In order to ensure the economic security of economic entities it is necessary to take into account their geographical location, availability of natural resources, labor potential, and equally important is the provision and implementation of permanent economic expertise at the enterprise to identify and prevent violations that can lead to significant financial losses. The key task of economic examination of the activities of economic entities, in general, is to determine the level of development of the economic condition of economic entities during the period of economic activity. The subject of this type of examination is to determine the relationship between the economic condition of economic entities with the consequences of the introduction of clear management decisions. Economic expertise is carried out through the use of special knowledge, skills and abilities of an expert economist in order to achieve the goal and solve clearly defined tasks related to accounting and tax accounting, financial and credit transactions, financial and economic activities. management projects.
EVALUATION OF INCLUSIVE GROWTH AND DEVELOPMENT POLICIES IN CENTRAL AND EASTERN EUROPEAN COUNTRIES
Authors: Tsapko-Piddubna Olga
Published: July 2021

The primary intension behind this study is to assess and compare policies that deliver inclusive outcomes to economic growth and development across economies of Central and Eastern Europe (CEE). The EU and Norway (the most inclusive country in 2018) were added into the study as a benchmark countries. As a result of the comparative analysis based on the World Economic Forum Inclusive Growth Policy and Institution Framework, we argue in favor of policies that would increase broad-based human economic opportunities and consequently both equality, and economic well-being of CEE economies. Positive strong influence on inclusive growth and development is associated with the employment and labor compensation policy that allows people directly increase their incomes; the basic services and infrastructure policy which is a necessary ground for present and future human and economic development; the asset building and entrepreneurship policy should provide diminishing inequality and rising economic opportunities by fostering medium and small business creation and enlarging possibilities of home and other asset ownership. In addition, an effective and inclusive redistribution state system of CEE economies should accentuate on supporting broad-based economic opportunities (like productive employment possibilities, asset building and entrepreneurship possibilities), along with infrastructure and human basic services development, rather than solely on social fiscal transfers.
DEVELOPMENT OF STRATEGIC MANAGEMENT ACCOUNTING ON THE BASIS OF BALANCED SCORECARD
Authors: Gryn Viktoriia
Published: July 2021

The expediency of developing strategic management accounting based on the use of a balanced scorecard has been substantiated. The purpose of the article is to identify areas of development of the strategic management accounting system based on the use of a balanced scorecard, as well as obstacles to its effective functioning. The necessity of introducing the position of a strategic management accountant in the conditions of using a balanced scorecard at enterprises has been substantiated. The main differences between a strategic management accountant and a traditional management accountant have been identified. In order to overcome the crisis in the management accounting system, it has been proposed to expand the subject area of the classical management accounting system in order to meet the needs of strategic management of the enterprise. The possibilities of the balanced scorecard to provide comprehensive control and interactive management of the strategic development of the enterprise have been analyzed. The directions for the development of strategic management accounting based on the use of a balanced scorecard have been developed (development of organizational structure for building strategic management accounting system; distinguishing between the functions of strategic management accountants and strategic managers; empirical analysis of the effectiveness of the implementation of a balanced scorecard as an accounting tool). Organizational and methodological obstacles that prevent the introduction of a balanced scorecard as a method of strategic management accounting are identified and systematized into three groups. The job functions and strategic tasks of a strategic management accountant have been formed, which will combine traditional accounting functions for the collection and processing of strategic accounting information with analytical, control and communication functions. Organizational and methodological barriers to the smooth implementation of a balanced scorecard as a method of strategic management accounting in the practice of Ukrainian enterprises have been identified and analyzed (associated with improper performance of strategic management functions; associated with improper performance of their functions by strategic accountants; related to the economic and communication problems of the functioning of a balanced scorecard as an accounting tool).
INFRASTRUCTURE BONDS IN PROJECT FINANCING: WORLD EXPERIENCE AND OPPORTUNITIES TO UKRAINE
Authors: Vasyutynska Lyudmila
Published: July 2021

There are many types of financial instruments used to finance infrastructure projects. In the world practice for the implementation of large-scale and capital-intensive projects for several decades actively used the mechanism of project financing with the use of various forms of borrowing, which are provided by income generated by the cash flows of the project. The focus is now on instruments that allow for financing, reducing risks and providing investors with certain incentives to attract investment. There is a great practice in the world space of application of different methods, ways and tools allowing solving such issue. In different countries, the use of financing forms through debt securities and this financing has own peculiarity and certain differences in each individual country. These features have determined by the specifics of the municipal promissory notes and corporate borrowing, as well as the system of state regulation. In particular, the issues concern the determination of interest rates, tax preferences, government support. The need to adapt the existing foreign experience in the Ukrainian reality is due to the fact that the existing system of local borrowing is not adequate to modern requirements, and infrastructure bonds are not used in Ukraine at all. Therefore, the purpose of this article is to study foreign experience of using infrastructure bonds in project financing, generalize it and find solutions to adapt this experience in Ukraine. In this context, the benefits of project finance have identified and these main objectives have defined. The mechanism of project financing has substantiated taking into account the use of debt instruments through the disclosure of their essence, purpose and application features. The current practice of issuing infrastructure bonds in countries such as the USA, India, Australia and Chile have analyzed. Based on the analysis, foreign experience is summarized and the characteristics of the mechanism for financing projects through the use of municipal and corporate infrastructure bonds have determined. The main directions of adaptation of foreign experience in Ukraine have proposed.
POSSIBILITIES OF REALIZATION OF SERVICE SECTOR POTENTIAL IN THE GLOBAL ECONOMY
Authors: Melnichuk Oksana
Published: July 2021

The relevance of the study is due to the growing role of services in the world economy. Trade in services has become the dominant driver of economic growth and development in both developed and developing economies. Since the 1980s, data suggest that there is a stronger relationship between trade in services and gross domestic product (GDP) than in the case of commodity growth and GDP.
It is noted that the quality of policies, regulations and institutional frameworks is a key factor in determining the effectiveness of services. As services are increasingly subject to liberalization through multilateral and regional trade agreements, it is important that countries develop harmonized approaches to internal regulation and trade liberalization in the services sector. The article identifies the features and characteristics of the service sector as a factor of multifaceted development and growth. The dynamics of international trade in services by geographical structure and types of development of countries is studied on the basis of statistical data of international organizations, taking into account the impact of the pandemic. It is noted that international trade in services is becoming an increasingly important part of global commerce. The problematic aspects of the activity of small business entities to enter foreign markets of services are considered. The issue of urgency of digital economy development for the sphere of services and contribution to world markets is outlined. Opening up the services sector has the potential to bring great benefits and deserves more attention. Further prospects for the realization of entrepreneurial potential in a comprehensive global economy are outlined. It is noted that services are an important part of the world economy, generating more than two-thirds of world gross domestic product (GDP), attracting more than three-quarters of foreign direct investment in developed economies, and creating most of new jobs worldwide. Establishing effective coordination mechanisms between trade negotiators, policymakers and regulators will be an important tool for the development of the global economy.
MONITORING OF THE PROSPECTS AND INVESTMENT INSTRUMENTS FOR DEVELOPMENT OF TERRITORIAL COMMUNITIES
Authors: Mashliy Halyna , Mosiy Olha
Published: July 2021

The article considers the trends of development of territorial communities, substantiates the need to intensify investment processes, which in the context of reform of the administrative and territorial structure of the country will provide communities with greater opportunities for socio-economic development of territories.
The administrative-territorial reform is becoming a significant instrument for the spatial regulation of the socio-economic development of the country, which implies a balanced and sustainable development of the regions and the growth of the economic level of the territory by creating the favorable conditions for the development of all regions, as well as territorial communities.
The main advantages of territorial reform are proved and determined, the prospects of development of territorial communities in Ukraine are analyzed. The stages of territorial communities creation are considered and prospects of their development in Ukraine are analyzed. The final-term action plan of the government until 2021 of the reform of local self-government is analyzed. It is established that the reform of the administrative and territorial structure of the country is a complex, multi-level and large-scale process, which is closely related to the efficiency of all systems and components of social development. Consequently, this reform should take place in the context of a systemic reform of the administrative and territorial structure at all levels, based on the approved conceptual framework of the reform and a clear understanding of its implementation strategy.
It is established that the investment development of the country is a complex, multilevel and large-scale process, which is closely related to the efficiency of all systems and components of social development on the state level, regional level and territorial community level. It is noted that the increase of human resources, qualified development of investment proposals, full use of marketing tools, public consultation, cooperation of communities are important tools to promote their development.
MARKETING OF PROVISION OF EDUCATIONAL TOURIST SERVICE OF THE BLACK SEA REGION IN THE CONDITIONS OF COVID-19
Authors: Tsviliy Sergiy , Gurova Darya
Published: July 2021

The relevance of the study is to find new ways to ensure compliance with the process of providing educational tourist services in the context of the factors of COVID-19. The modern signs of coronavirus development of universities of the Black Sea region are indicated. The fundamental issues of marketing education in tourism are identified. There is conducted a marketing study of the peculiarities of obtaining higher tourism education on the basis of studying the point of view of teachers of universities of the Black Sea region by the method of survey. A profile of the process of providing higher education for the training of specialists in the field of tourism has been compiled. Recommendations have been developed for heads of universities in order to make management decisions to improve the process of providing educational services, taking into account the factor of pedagogical potential. The conclusion is made about the effectiveness of the development of the marketing complex in ensuring the advantages of universities.
INNOVATIVE INVESTMENT POLICY OF ENTERPRISES IN THE CONTEXT OF DIGITALIZATION
Authors: Chernikova Natalia
Published: July 2021

The investigation has defined the relevance of the topic which lays in the need of studying of questions related to the innovative investment policy of enterprises in conditions of digitalization as well were identified not enough studied aspects in this direction. The article presents features of innovation and investment policy of enterprises in the context of digital transformation in the country. Such features are related to the development of digital infrastructure, digital literacy of the population, the degree of state involvement in these processes, and the expected social, economic, technological and environmental effects.
Was studied the experience of the developed countries on this issue and considered the possibility of applying some innovative investment models in domestic practice. Was Performed an analysis of innovation and investment activities in terms of economic activities and region, which indicates a low level of innovation activity and investment attractiveness. At the same time, the data of the official statistics testify that in the first place of the direction of investment in innovations are the expenses for procurement of machines, equipment, and software.
However, in recent years there has been an increase in investment in the IT sector. Was performed grouping of development endeavors by volume of investment was carried out, which showed that most investments are directed to the development of blockchain technologies, artificial intelligence, and robotics. Was studied innovative investment activity in the IT sector and identified the effects of such activities of enterprises in terms of social, economic, technological, and environmental transformations, as well as conditions that procure them.
Conclusions were made about the need for active participation of the state in the development and implementation of innovative investment policy for enterprises. Proposed measures to support the implementation of innovative investment projects that will accelerate the digital transformation of advanced technologies in the activities of domestic enterprises, etc.
FEATURES OF FORMATION OF DEBT FINANCIAL RESOURCES OF THE STATE IN THE CONDITIONS OF GLOBALIZATION
Authors: Dropa Yaroslav , Petyk Marta , Mud Iryna
Published: July 2021

Features of solicitation of borrowed financial resources by the state are considered in the context of maintaining economic potential and ensuring financial capacity to be able to perform all the functions assigned to it under conditions of deepening economic crisis, the spread of the coronavirus epidemic and actions of quarantine restrictions in Ukraine and in the world. The dynamics of the size of the state budget deficit of Ukraine and volumes and structure of the general public debt, costs to service and repay the principal amount of debt are analyzed. It is marked, that outpacing growth of state budget expenditures comparatively with the amount of tax revenues, and, therefore, forced growth of government borrowing in the domestic and foreign financial markets, caused by the need to timely repay government obligations to creditors and financing current expenses in full. In the absence of established cooperation with international financial institutions the main mechanisms for soliciting financial resources were domestic government bonds and external government bonds. Mainly, domestic banks invest in government bonds; foreign and domestic private investors so far, unfortunately, are not interested in investing their savings in government securities, despite even a significant increase in their profitability (now the yield on government bonds exceeds the interest rate on deposit rates of banking institutions).
Ensuring debt security and effective management of financial resources, available to the state, primarily borrowed, are identified as a priority in the implementation of financial policy of the state. Deepening of crisis phenomena in the domestic economic system forced the executive authorities urgently solicit additional financial resources, working with potential lenders often on unfavorable terms for Ukraine, however, the risks of losing financial and subsequent political independence, forced to reconsider the structure of sources of financing public expenditures, and to attract domestic investment in the development of the national economy. It was emphasized, that the effectiveness of investing borrowed financial resources are conditioned exclusively by their investment direction, financial incentives for the real sector of the economy and needs well-established mechanisms for regulating and stimulating the development of financial and stock markets.
ECONOMIC FORENSIC AUDIT AS EVIDENCE IN THE INVESTIGATIONS OF THE TAX CRIMES
Authors: Leha Olha , Yaloveha Ludmyla , Priydak Tetiana
Published: July 2021

The increase in the number of violations of tax legislation on the payment and settlements of taxes and fees in Ukraine, as well as the complication of the forms and means of committing such violations, necessitate a detailed study and improvement of the theoretical and methodological foundations of forensic audit. In addition, the lack of a forensic audit of settlements related to certain types of taxes and fees, among the certified and recommended for use in the Register of forensic audit methods, determines the relevance and timeliness of the research topic. The purpose of this article is to substantiate theoretical and methodological provisions and develop practical recommendations for the forensic audit of settlements related to the payment of taxes and fees. The article uses the following research methods: induction and deduction, analysis and synthesis, abstract-logical, cause-and-effect relationship. The results of the study are: study of the dynamics of tax crimes in Ukraine in recent years; substantiation of the main types of tax violations that are objects of forensic audit; determination of the features of the methodology of forensic audit of settlements related to the payment of taxes and fees; generalization of the evidence base, which is the basis for a forensic audit of settlements related to the payment of taxes and fees; development of a general algorithm for forensic accounting expertise of settlements related to the payment of taxes and fees, in the context of the main stages: preparatory, organizational, research, final. Attention should be paid to the generalization of the main procedures used at the research stage, in the context of the main types of tax settlements during conducting an expert study of adjusted tax revenues, tax expenses; calculation and payment of value added tax, personal income tax, and environmental tax. The results of the study should contribute to the further development and improvements of the theoretical and methodological foundations of forensic audit of settlements related to the payment of taxes and fees, a full and comprehensive study of the actual circumstances of the case, and also aim to create opportunities to increase the certainty of the conclusions of forensic auditors.
METHODOLOGICAL FUNDAMENTALS OF SUPPORT FOOD SECURITY
Authors: Kharabovskyi Yurii
Published: July 2021

The essence of food security lies in the plane of the need for each person to systematically meet their primary physiological needs, including food. The systematic solution of this problem significantly affects the lifestyle of each person and the forms of his coexistence with other members of the community. The modern interpretation of food security comes down to the creation by the state of basic conditions under which its citizens have physical and economic access to safe food in the amount necessary to maintain the viability of the organism. Achieving an acceptable level of food security, which contributes to social and political stability in society, is possible through the implementation of appropriate state regulation of food production and consumption. The methodological basis for food security is the basic concepts such as «security», «danger», «challenge», «risk» and «threat», the content of which must take into account the specifics of this component of economic security.
For the formation of methodological bases of food security methods are used: induction and deduction, comparison and systematization - in the study of the essential characteristics of the terms «security», «challenge», «risk», «threat» and «danger»; morphological analysis - to clarify the relationship between the basic concepts; graphic - for visual presentation of theoretical and methodical material; abstract-logical - for theoretical generalizations and conclusions of the study.
With regard to food security, it is proposed to treat: security as stable economic and physical access of the population, despite the risks and threats, to food that meets medical standards, in quantity, quality and range sufficient to maintain health, efficiency and development of each person; challenge - processes, phenomena, events that do not affect the level of security, but indicate a change in the internal and external environment, which can provoke risks and threats; risk - actions carried out in conditions of limited information support, the results of which may affect the level of security positively, negatively, or not change it; threat - real events that cause a decrease in the level of security due to the impossibility or difficulty of economic and physical access of the population to safe food; danger - limited access of the population to quality and nutritious food in the amount necessary to maintain the viability of the organism.