bluuebunny/crossref_metadata_2025 huggingface dataset:
ЗЕЛЕНІ ДАХИ ЯК НАПРЯМ НАУКОВИХ ДОСЛІДЖЕНЬ
Authors: Валерко Руслана Анатоліївна , Герасимчук Людмила Олександрівна , Бельмега Іван Васильович , Шацило Євгеній Геннадійович
Published: July 2024

Зелені дахи – це штучні екосистеми, які забезпечують природне рішення екологічних проблем, таких як зміна клімату та міський тепловий острів. Зелені дахи допомагають економити як охолоджувальну, так і опалювальну енергію; осаджують тверді частинки та зменшують забруднення повітря; контролюють стоки та забруднення води; збільшують кількість біорізноманіття і забезпечують його сталість, а також мають естетичні та психологічні переваги і, таким чином, відіграють значну роль у забезпеченні сталого розвитку міст. Метою даного дослідження стали систематизація та аналіз наукових досліджень у галузі зелених дахів. Аналіз літературних джерел здійснювали за допомогою програми VOSviewer. Побудована хмара бібліографічних досліджень складається із 4-х кластерів, які умовно були названі: «зелені дахи», «міста», «збереження природних ресурсів» та «вода». Було здійснено аналіз літературних джерел за основними ключовими словами відповідного кластеру. Зокрема, у зеленому кластері (cities) було виокремлено два ключових терміни – якість атмосферного повітря та клімат. Зелені дахи мають потенціал зниження викидів токсичних забруднювачів за їх масштабного впровадження та позитивно впливають на якість повітря, а також здатні регулювати міський тепловий клімат завдяки рослинності, яка знижує температуру повітря у місті та забезпечують теплоізоляцію міських будівель і споруд. У червоному кластері (conservation of natural resources) найбільша увага приділена термінам поглинання вуглекислого газу, біорізноманіття та сталий розвиток. Доведено, що трави компенсують більше викидів CO2 протягом життєвого циклу зелених дахів, а річна здатність зелених дахів накопичувати карбон становить від 0,37 до 30,12 кг/м2. Зелені дахи є не лише потенційною домівкою для місцевого біорізноманіття, але й є притулком для рідкісних і зникаючих видів птахів та створюють безпечне середовище існування для безхребетних і хребетних у міських районах. Доведено значну кількість супутніх переваг, що охоплюють широкий спектр областей стійкого розвитку, за результатами якого пропонуються створення зелених дахів як популярного інженерного застосунку у всьому світі для боротьби зі зміною клімату, пом’якшення наслідків теплових островів міст та покращення якості повітря і води. Найбільш знаковими термінами синього кластеру (rain) стали: збір дощової води та затримка стоку з дахів. Зелені дахи, завдяки своїй властивості затримувати опади, є ефективним методом зниження навантаження на міські дренажні системи.
The Symbolic Meaning of the Banyan Plant in Hindu Rituals
Authors: Yuliana Euis Dewi , Wulaning Ayu Putu Desiana , Pradipta Gede Angga
Published: June 2024

The philosophical meaning contained in each upakara plant is the most important thing that must be known and expressed again, so that Hindus have clear guidance and guidance in offering their yadnya. Without knowing clearly and definitely about the philosophical meaning contained in the upakara plant, it is suspected that over time there will be deviations in the implementation of Hindu religious rituals. Starting from the problem above, this study have question :  (1) What is the form, classification and description of the banyan plant in Hindu religious rituals? (2) What are the uses/benefits of the banyan plant in Hindu religious rituals? (3) What is the mythology of the banyan plant used in Hindu religious rituals? (4) What is the philosophical meaning of the banyan plant used in Hindu religious rituals? Based on study, the following conclusions are drawn. (1) The use of plants as a means of ceremonial ceremonies will continue and be sustainable if the traditions that characterize Balinese society and culture are large traditions that are based on the implementation of various types of ceremonies, of which the yadnya ceremony is an important aspect of the Hindu religious belief system. (2) On the other hand, there is a point of view, if Balinese Hindus deepen their philosophy, then all types of ceremonies will fade or at least decrease, because their essence is known. Thus, it is suspected that the use of plants as ceremonial facilities will decrease as the implementation of various types of ceremonies fades or decreases. (3) Apart from the two views above, the use of plants, whether for carrying out ceremonies or to support the continuity of the cycles of the universe, provides a mandate to remind humans to protect plants of whatever type so that they do not experience degradation or even extinction. (4) Based on a literature search, not much has been revealed regarding the philosophical meaning of the upakara plant, and efforts in this direction need to be made.
THE RELATIONSHIP BETWEEN TRIAGE ACCURACY AND SERVICE RESPONSE TIME IN THE EMERGENCY ROOM (IGD) AT RSIA BUNDA JAKARTA IN 2023
Authors: Sari Ade Malia , Kusnanto Kusnanto
Published: July 2024

Background: RSIA Bunda Jakarta's medical record data in 2022 saw an average of 60% of emergency room visits, and in 2023 it will increase to 84%. Emergency Room (ER) nurses and doctors have a very big role and responsibility, namely carrying out triage of patients who will be admitted to the ER. Apart from that, the speed and accuracy of response time in providing assistance to patients greatly determines patient treatment. Purpose: Knowing the relationship between triage accuracy and service response time in the Emergency Room. Methods: Analytical with cross sectional design. The sample in this study was all 30 health workers working in the emergency room at RSIA Bunda Jakarta in January 2024. The sampling technique uses total sampling. Results: The frequency distribution of triage accuracy is mostly appropriate (76,6%) and the response time of nurses and doctors in the ER is mostly correct (80,0%). There is a relationship between the accuracy of triage and the response time of emergency services at RSIA Bunda Jakarta (p value 0,001). Conclusion: There is a relationship between the accuracy of triage and the response time of emergency services. It is hoped that health workers on duty in the emergency room can improve services in accordance with hospital standards so that triage accuracy and fast response time can be created.
ANALYSIS OF MUSCULOSKELETAL DISORDERS COMPLAINTS OF ASSEMBLY AND DECORATION AREA WORKERS AT PT. X
Authors: Chusumadinata Alhabsy , Wahyudiono Yustinus Denny Ardyanto , Mulia Shinta Arta , Wicaksono Bagus
Published: July 2024

One of the tasks of humans in the industrial world is moving and transporting materials at great risk of triggering Musculoskeletal Disorders (MSDs). One production area with the potential for occupational disease hazards is the Assembly and Decoration area, which is a place for mixing colors. This area has a fairly high potential for occupational diseases in the form of MSDs because everyday workers always use manual product handling or what is known as lifting for 8 hours, hence workers often experience complaints of MSDs on the back, waist, shoulders, and arms. This research is a descriptive quantitative research type with analytical observational methods. This research is cross-sectional. The population in this study was 30 workers in the assembly and decoration area of ​​PT. X. Measurement of MSDs among workers in the Assembly and Decoration areas using the Nordic Body Map (NBM) questionnaire and the RULA method. The results of measurements using the Nordic Body Map (NBM) questionnaire show that workers in the Assembly and Decoration sections have the potential to experience MSDs problems. Apart from that, based on the results of RULA measurements on Assembly and Decoration workers, a total score of 5 was obtained. So it can be concluded that this work is in the medium category and action is needed soon.
THE RELATIONSHIP BETWEEN KNOWLEDGE LEVEL, SOCIOECONOMIC LEVEL AND HUSBAND'S SUPPORT FOR COMPLETENESS OF BASIC IMMUNIZATION FOR BABIES AT POSYANDU TIARA, CIBODAS BARU VILLAGE IN 2023
Authors: Triyana Anisa , Madhena Melisa Putri Rah
Published: July 2024

Background: Immunization is a very effective health strategy for reducing the mortality rate of newborns and children. 2018 Basic Health Research data shows that Complete Basic Immunization (IDL) coverage reached 57.9% and for incomplete immunization it was 32.9% and 9.2%. Objective: To determine the relationship between mother's level of knowledge, socio-economic level, and husband's support for the completeness of basic immunization for babies at Posyandu Tiara, Cibodas Baru Village in 2023. Method: This research design used a cross sectional with a questionnaire method with a sample size of 72 respondents with the criteria of mothers having children aged > 1 year at Posyandu Tiara with chi-square α=0.05. Results: The results of the study show that there is a significant relationship between level of knowledge (p= 0.002), husband's support (p= 0.004) and there is no significant relationship between socio-economic level (p= 0.060). Conclusion: the completeness of basic immunization for babies at Tiara Posyandu means that the number of mothers who have babies is 72, with incomplete immunization results for their children being 22 (30.6%) while those with complete basic immunization for their children are 50 (69). 4%) respondents. Suggestion: Posyandu cadres need to make efforts to ensure mothers take their babies to the posyandu and monitor the completeness of basic immunizations for babies.
ANALYSIS OF FACTORS RELATED TO THE INCIDENCE OF EARLY MARRIAGE IN BOJONGMANIK DISTRICT, LEBAK REGENCY IN 2023
Authors: Nency Olivia , Oktariani Venny
Published: July 2024

Background: Getting married at the age of less than 18 years is a reality that must be faced by some teenagers throughout the world, including in Indonesia. It is estimated that more than 60 million women aged 20-24 years. Purpose of writing: To find out factors related to the incidence of early marriage in Bojongmanik District, Lebak Regency in 2023. Research Method: This study used a descriptive design with a cross sectional study approach, the sample in this study was 61 people, chi square analysis test. Research Results: There is a relationship between economic status and the incidence of early marriage with a p-value of 0.003<0.05. There is no relationship between parental education and the incidence of early marriage with a p-value of 0.127<0.05. There is no relationship between family history of early marriage and the incidence of early marriage with a p-value of 0.547<0.05. Conclusions and Suggestions: It is hoped that this research can be an input for Bojongmanik District to conduct outreach to the community about the detrimental impact that early marriage can have on health problems. Apart from that, it also provides information on how to prevent early marriage by improving people's economic standard of living.
El Marco Común Europeo de Referencia en diálogo con el ACTEL: Indicadores de Competencia
Authors:   Universität Leipzig, Tschirner Erwin
Published: June 2024

El Marco Común Europeo de Referencia para las Lenguas (MCER) se concibe como un documento de diálogo entre los representantes de las diversas lenguas extranjeras, es decir un diálogo entre las diferentes instituciones así como un diálogo entre los países y sus culturas. En México y Latinoamérica no resulta tan fácil establecer el diálogo entre las lenguas extranjeras, las indígenas y aquéllas de los inmigrantes así como entre las instancias políticas, económicas y educativas En el presente artículo nos proponemos presentar las propuestas del MCER así como aquéllas de las Normas de Habilidades (Proficiency Guidelines) marcadas por el Consejo Americano de Enseñanza de Lenguas Extranjeras a fin de tratar las colaboraciones ya establecidas entre ambos sistemas, identificar las ventajas que se derivan de dichas colaboraciones y finalmente, proveer sugerencias para la concepción de un posible marco mexicano de referencia o incluso un marco común latinoamericano.
Políticas lingüísticas: Integración de migrantes turcos en Alemania y de latinoamericanos en eua
Authors:   Technische Universität Berlin, Rode Diana Annika
Published: June 2024

El fenómeno de la migración es tan antiguo como el ser humano. Tanto el desplazamiento de fronteras políticas como las circunstancias políticas y/o económicas han obligado y siguen obligando hoy en día a grupos humanos a movimientos migratorios y con esto a la convivencia y a la integración en culturas diferentes a la suya. Así como el caso de los migrantes turcos en la República Federal Alemana durante los años setentas, los latinos han migrado hacia los Estados Unidos desde los años cincuentas y sesentas. Por este motivo estos grupos constituyen la minoría más representativa en los países antes mencionados (Grimm y Venohr, 2009). Con la idea de la lengua como parámetro de integración en Alemania y en los Estados Unidos, el siguiente artículo busca analizar la integración de migrantes turcos y latinoamericanos desde la perspectiva de la política lingüística. En este contexto, el interés de la investigación recae en los Estados Unidos y en Alemania porque ambos países presentan una larga historia de migración de los grupos ya mencionados y las medidas de integración (lingüísticas) son un tema de discusión recurrente.
“Mi patria era mi madre”: Entrevista con la Doctora Ruth Radvanyi, hija de la escritora alemana Anna Seghers
Authors:   Universidad de Guadalajara, Díaz Pérez Olivia C.
Published: June 2024

La entrevista se llevó a cabo en noviembre de 2002 en Berlín, en la casa de la Dra. Ruth Radvanyi y se publicó en alemán en el anuario de la Fundación Anna Seghers Berlin en noviembre de 2003. Se presenta la versión en español con una introducción adicional de la entrevistadora.
Almost Difference Sets from Unions of Cyclotomic Classes of Order 10
Authors:   Mathematics Department, College of Science, Bulacan State University, Bulacan, Philippines, Estrella Benedict
Published: June 2024

This study investigated the problem of constructing almost difference sets from single and unions of cyclotomic classes of order 10 (with and without zero) of the finite field GF(q), where q is a prime of the form q = 10n+1 for integer n≥1 and q<1000. Using exhaustive computer searches in Python, the method computed unions of two classes up to nine cyclotomic classes. Moreover, the equivalence of the generated almost difference sets having the same parameters was determined up to complementation. Results showed that a single cyclotomic class formed an almost difference set for q = 31, 71, and 151, while including zero produced an almost difference set for q=11, 31, 71, and 151. Additionally, Paley partial difference sets were constructed from the union of five cyclotomic classes. These findings addressed gaps in the literature on cyclotomy of order 10.
The Making of Character through Local Culture: Scrutinizing the Madihin Tradition in the Banjar Community
Authors: Abdillah Muhammad Torieq , Budiarti Erlita , Fikrianoor Ardiyan , Fatmawati Amelia , Wahdini Muhammad
Published: June 2024

Numerous incidents and reports concerning behaviors deviating from societal norms have marred the nation's character. One of the causes is the orientation of education itself, which predominantly focuses on cognitive aspects. Therefore, it is crucial to establish a new educational paradigm based on character education. The objective of this research is to understand how the local art form of Madihin can be implemented as a new paradigm in education, serving as a learning tool through the wisdom embedded in it to shape a cultured and charactered society. The research employs a qualitative descriptive approach with field research. The findings reveal that Madihin can serve as a learning tool with cultural significance. The implementation of Madihin as a learning tool to shape a cultured and charactered society can be provided to the community in the form of: First, serving as 'moral excellence' within the Madihin verses themselves to shape character through the development of virtues that have meaning in life. Secord, focusing on soft skills to maintain noble cultural values and cultivate a holistic mindset. Third, providing knowledge about character with cultural education as the basis for daily behavior.
Keywords: Learning Tool, Madihin, Cultural, Character Education
The United States and the Privatization of Celestial Bodies under the Outer Space Treaty 1967
Authors: Pasaribu Desi , Simatupang Helga Yohana
Published: June 2024

Every country has an equal right to conduct space exploration, both in the development of science and technology and in the utilization of space resources for the survival needs on Earth. Space is the most challenging region to reach as it requires significant time and costs for exploration. This research aims to assist in the regulation of the 1967 Outer Space Treaty regarding the United States’ efforts to explore and privatize planets and moons. The research uses a qualitative descriptive method based on applicable international laws and treaty articles. The findings indicate that the United States has launched policies supporting the development of private space industries, yet there are legal considerations to be addressed, including the Outer Space Treaty, applicable in the context of privatizing planets and moons. The efforts made by the United States in privatizing planets and moons, in line with the 1967 Outer Space Treaty, raise various legal, ethical, and policy questions. The treaty defines international laws governing the use of outer space, including planets and moons.
TANZİMAT DÖNEMİNDE HUKUKUN DÖNÜŞÜM DİNAMİKLERİNİN DEĞERLENDİRİLMESİ
Authors: Gümüş Ömeroğlu Alev
Published: June 2024

Osmanlı İmparatorluğu'nun 1838 yılında Balta Limanı Ticaret Antlaşması'yla İngiliz serbest ticaret emperyalizmine açılmasıyla birlikte, devletin ekonomik yapısının küresel piyasa kurallarına göre yeniden şekillendirilmesi gerekmiştir. Bu gereksinim eşitsiz bileşik gelişim dinamikleri altında pre-kapitalist devletin dönüşümünü başlatır. 1839 yılında Tanzimat Fermanı’nın ilanı, uluslararası sermayenin ihtiyaç duyduğu modernleşme yönelik reform sürecinin dönüm noktası olmuştur. Tanzimatla gelen Avrupa uyumunda modern kurumlar, kanunlar, merkezi hükümet vardır. Osmanlı yönetici sınıfı Tanzimat Fermanı ile bu temele yaklaşarak modern devlete ait genel çerçeveyi oluşturmayı amaçlar. Kırım Savaşı sonrası Islahat Fermanı’nın ilanı ile Tanzimat döneminin daha ağır koşulları barındıran ikinci dilimine girilir. Savaş sırasında alınmak zorunda kalınan ilk dış borç, döngüsel bir borç ilişkisine yol açar. Islahat Fermanı büyük ölçüde Tanzimat’ın tekrarını içerse de temel içeriği uluslararası borçlanma için kilit hale gelen bankacılık sistemini Osmanlı’ya taşınması ve Hıristiyan tebaanın haklarının genişletilmesidir. Devamlı dış borç ihtiyacı, Avrupa’nın Osmanlı’ya müdahalesini derinleştirmiştir ve yeniden bir reform süreci başlar. Hukuk reformları bu sürecin merkezinde yer alır. İmparatorluğun reform alanlarındaki kontrolünün azalması yargısal alanda ortaya çıkan çoklu çarpık yapının engellenememesinin nedenidir. Bu durum İmparatorluk sona erene kadar şeri mahkemelerin, cemaat mahkemelerinin, nizamiye mahkemelerinin, karma mahkemelerin ve konsolosluk mahkemelerinin büyük yetki ve görev çekişmeleriyle bir arada var olmalarına yol açmış ve Osmanlı’da modern hukuk sisteminin kurumsallaşamamasının sınırlarını yaratmıştır.
Innovative Approaches to the Support and Development of Small and Medium-Sized Businesses in the Regions of Ukraine
Authors:   Institute of Regional Research named after M. I. Dolishniy of the NAS of Ukraine, Hnatyk Yaroslav B. , Ovander Nataliia L. ,   Zhytomyr Polytechnic State University, Tomakh Viktoriia V. ,   Simon Kuznets Kharkiv National University of Economics
Published: June 2024

The aim of this article is to study innovative approaches to the support and development of small and medium-sized enterprises (SMEs) in the regions of Ukraine. The development of SMEs is a prerequisite for the realization of Ukraine’s economic and innovative potential. An analysis and a generalization of scientific works of many scientists considering the integration of innovative instruments into the activities of small and medium-sized businesses have been carried out. The main aspects of the influence of small and medium-sized enterprises on the development of the country are systematized. Small and medium-sized businesses in Ukraine are a instrument for creating new jobs and self-realization of citizens, reducing unemployment, developing innovative business methods, influencing competition, saturating the market for goods, services and labor, and are the basis for the development of the national economy. It is determined that a perspective innovative way to stimulate the development of Ukrainian SMEs is the organization of an ecosystem of their support. Social, resource and cognitive factors motivate SMEs to participate in the ecosystem. By participating in the ecosystem, SMEs benefit from networking, collaboration, communication and information sharing. These include various factors related to social interactions between ecosystem participants that contribute to business growth and development. Other factors include access to resources, formal and informal support, and market access. Finally, cognitive factors are related to the goals and values shared by the participants in the ecosystem. Another important instrument is business incubation. The current status of business incubation in the policy of supporting SMEs should be recognized as the initial stage in the development of a distinctive local economy. In addition, start-ups are becoming increasingly important, especially given the need to implement modern, profitable and innovative projects in the form of innovative SMEs. To stimulate venture capital investments at the national level, it is proposed to intensify efforts to create favorable conditions for generating business ideas and turning them into innovations in demand by the investment community. In the future, it is recommended to consider the issue of attracting innovative technologies in the post-war reconstruction of the economy.
Financial System of Ukraine: Structure and Essence
Authors:   Sumy State University, Rudenko Yevhen Yu.
Published: June 2024

The article examines the theoretical grounds for the formation and functioning of the financial system of Ukraine as a totalty of spheres and links through which the accumulation, distribution and redistribution of both centralized and decentralized funds of financial resources is carried out. The approaches of domestic and foreign scientists have been studied, significant differences in the interpretation of the concept of «financial system» have been identified. The studied category was not widely used abroad, it was considered superficially and was mostly identified with the concept of «finance». Domestic experience shows the similarity of the authors’ opinions in interpretation, defining such keywords as: specific relations, a set of funds and links and/or spheres and markets. There is a more or less unanimous opinion that the main purpose of the financial system is the formation, distribution and redistribution, as well as the regulation and use of centralized and decentralized funds of financial resources for the purpose of concluding financial transactions, exchanging assets and risks, with the ultimate goal of meeting economic and social needs. The article presents the author’s own interpretation of the concept of «financial system», which accumulates different approaches of scientists. An analysis of keywords describing the financial system has been carried out and a corresponding map has been formed. The organizational and legal structure of the financial system, which is updated in accordance with the present day, is provided; the objects are divided into five categories, which are related to the types and spheres of relations, which makes it possible to outline the subjects of one or another level in accordance with the structure of the system. The subjects that regulate the financial system of the country have been allocated. The main regulators and tools used to ensure the functioning, sustainability and stability of the system are considered. The role of legislative bodies and their powers in making decisions and laws that can influence the financial system are considered.
Inflation as a Measure of Independence of Central Banks
Authors:   Sumy State University, Ohorilko Yurii M.
Published: June 2024

The aim of the article is to study the process of formation of the modern paradigm of independence of central banks, determine the role of inflation in it, outline the criteria for independence and determine the dynamics of legal indicators of autonomy of monetary institutions. It is noted that the impetus for changes in relations between governments and central banks of many industrialized countries was the episodes of high inflation in the 1970s. Awareness of the problem of the time discrepancy between the short-term perspective of political decisions and their long-term impact on the economy provoked institutional changes in the status of monetary institutions. They envisaged the prioritization of central banks’ activities to ensure a consistently low level of inflation and provide independence to achieve it. It is also noted that in countries with economies in transition, the tendency to separate central banks into an independent institution was implemented during the 1990s. The criteria for the independence of central banks are determined by legislation and their charters. These usually include the following: isolation of central bank leadership from political pressure; prohibition to give instructions to central banks in the conduct of monetary policy; a clearly defined purpose of monetary policy; restrictions on lending to government programs and budget deficits. In addition to the formally defined independence, there is also the actual independence of central banks, which is usually outlined through the index of management turnover of monetary institutions and its correlation with the inflation rate. But this does not take into account other (exogenous) factors that affect the inflation rate, which makes the studies less relevant. In addition, the construction of any indices includes an arbitrary weight value of each of them, which reflects the sensitivity of the results obtained depending on their composition. As noted in the study, instead of a static analysis of the indicators of independence of central banks, it is more expedient to determine their modification from the beginning of the formation of the modern paradigm of independence to the present day. The analysis showed that since the beginning of the 1970s, most of the countries studied have changed the rules prohibiting central banks from financing (in any form) the budget deficit. At the same time, obstacles to interference in monetary policy were established. This suggests that the change in these criteria had the greatest impact on the downward trend in the level and volatility of inflation in the period under study.
The State of Financial Security of Ukrainian Households During the Wartime
Authors:   Ivan Franko National University of Lviv, Sytnyk Natalia S. , Foltovych Diana R. ,   Ivan Franko National University of Lviv
Published: June 2024

The aim of the article is to study the current state of financial security of domestic households in the conditions of wartime. The study of the financial security of households during the wartime period is a relevant topic due to the increased financial difficulties under the influence of hostilities. This paper considers the issue of assessing the financial security of households in the context of wartime. Assessing financial security in conflict settings is crucial for effective financial management and maintaining the financial stability of households. Analyzing, systematizing and summarizing the scientific works of many scholars, the essence of the concept of «financial security of households» was considered, as well as a list of external and internal threats to the financial security of households in the current conditions of wartime along with economic and political instability was provided. The publication uses a variety of methods and tools to assess the financial condition of households. The analysis of such financial indicators as: real GDP, GDP per capita at PPP, HDI, average and minimum wages, the level of pensions, as well as the relationship between them, household income and expenditure, unemployment rate, is carried out. The impact of the ongoing war on the financial capabilities and stability of households is studied. The results obtained allow us to conclude that there is a need to improve financial planning and financial management at the household level during the wartime. This will help ensure financial stability and an appropriate response to the negative impact of the military conflict on the financial well-being of families, and most importantly, increase the level of financial security of domestic households. Prospects for further research in this direction are the study of foreign experience in ensuring the financial stability of households, where much attention is paid to personal finance planning as an effective method of ensuring financial security.
The System of Taxation of Grants in Ukraine During Martial Law
Authors:   Poltava University of Economics and Trade, Nasteka Maksym V.
Published: June 2024

An approach to understanding the current system of taxation of grants in Ukraine, determining the actual rates of taxation of grants depending on the status of the grantor and the grantee is proposed. An analysis of the impact of the system of taxation of grants on attracting grants as a way of obtaining investments by enterprises of Ukraine is carried out. In particular, attention is focused on the effect that the grant taxation system has on the economy of Ukraine under martial law. Potential discrepancies between the declared policy of the State – increasing the role of grants in the economy of Ukraine – and the existing tax norms and the practice of their application by fiscal authorities have been identified. The main objective of the work is to analyze the current system of taxation of grants in Ukraine, its impact on the economy of Ukraine and identify potential problems. In accordance with the set aim, object, subject and purposes of the study, the following methods were used: dialectical, formal, comparative, synthesis and analysis, legal interpretation, historical method. In the course of the study, the existing system of taxation of grants was outlined and problems that lead to negative economic effects during martial law were identified. The work will be useful for both civil servants and entrepreneurs in their joint work on business activities and the use of grants as investment tools during martial law.
Modern Trends in the Development of the Pan-European Agrarian Insurance Market: Opportunities and Prospects for Ukraine
Authors:   Polissia National University, Vilenchuk Oleksandr M. , Savytska Anastasiia S. ,   Polissia National University
Published: June 2024

Under martial law on the territory of Ukraine, insurance of agricultural products becomes particular relevance, since the danger of losing future crops is scaled not only due to the traditional hazards (agronomic, natural and climatic, financial and economic, etc.), but also due to the presence of wartime risks. The scientific novelty of the presented article lies in the substantiation of the expediency of further development of agrarian insurance in Ukraine, taking into account the global experience and European experience in particular. The article identifies the key problems that impede the functioning of the agrarian insurance market in Ukraine. Based on the results of the study, a comparative analysis of the existing models of functioning of agrarian insurance markets in the countries of the European Union is carried out, their advantages and disadvantages are substantiated. The importance of insurance for a sustainable development of agribusiness and ensuring the country’s food security is emphasized. Summarizing the current trends in the pan-European agrarian insurance market, the authors of the article emphasize the expediency of diversification of insurance protection of agricultural producers by expanding the range of insurance services (microinsurance, index and classic insurance). On the basis of a generalization, an analysis of the key parameters of the development of the agrarian insurance market in Ukraine for 2019–2022 is carried out, the authors’ proposals aimed at forming a model of public-private partnership are formulated, the expediency of strengthening social responsibility and increasing the stability of communication links between stakeholders of the agrarian insurance market, as well as ensuring comprehensive digitalization of the insurance process, is substantiated. The implementation of these measures is considered in the context of adaptation of the national agrarian insurance market to the pan-European insurance space.
Central Procurement Organizations as an Instrument for Countering Corruption and Violations in Public Procurement
Authors:   National Aviation University, Postnikov Oleksii O. , Smerichevska Svitlana V. ,   National Aviation University
Published: June 2024

The article is aimed at analyzing the public procurement system in Ukraine in 2019–2023 and substantiation of the role of central procurement organizations (CPOs) as an effective instrument for countering corruption and violations in this area. The research methodology is based on the analysis of statistical data on the volume and features of public procurement in Ukraine for the specified period. As a result of the study, the structure of violations in the process of organization of public procurement in Ukraine is analyzed. The essence, advantages and foreign experience of functioning of central procurement organizations are considered. The results of the study show that the public procurement system needs to be improved due to the high level of violations, in particular in the procedures for considering tender proposals and drawing up tender documentation. A shortage of highly qualified personnel in public procurement management has been identified, especially in the regions. The role of CPO as specialized institutions for centralized procurement is substantiated. The main advantages of the CPO are defined as follows: saving budget funds, increasing professionalism, unification of approaches, reducing the administrative burden on customers, the possibility of concluding long-term agreements. The positive experience of the leading CPO of Great Britain – Crown Commercial Service, which provides effective transparent public procurement, achieves significant discounts due to the consolidation of demand, has a team of specialists in various fields, applies standard procedures and contracts, online catalogs, cost analytics, is analyzed. The organizational models of the CPO in the EU countries in accordance with Directive 2014/24/EU are studied. It is substantiated that the active development of the conception of the CPO in Ukraine, taking into account the positive world experience, strengthening human resources, improving legislation in this area and eliminating typical violations, are of particular importance for improving the public procurement system and countering corruption. Prospects for further research are related to the study of specific ways to implement the best world practices of central procurement organizations in Ukraine.
Risk-Oriented Approach to Service Enterprise Management
Authors:   Academician Stepan Demianchuk International University of Economics and Humanities, Shymko Olha V. , Demydyuk Serhiy M. ,   Academician Stepan Demianchuk International University of Economics and Humanities
Published: June 2024

The article is devoted to the study of features of the introduction of a risk-oriented approach in the context of the development of quality management systems, which ensures the integration of risk management with the mechanism of enterprise management in compliance with the principles of consistency, economy and coherence of business processes to solve the problems of ensuring their risk tolerance and competitiveness. The article discloses economic essence of risk as an integral part of each business process in activity of an enterprise in the service sector under conditions of uncertainty and its essential characteristics – negative consequences, optional nature of occurrence and the impossibility of their complete exclusion. The features of the manifestation of risks of service enterprises, the main aspects of the process approach in quality management systems and its integration with the business processes of service enterprises, the implementation of risk management in the quality management system of service enterprises, introduced in accordance with ISO 9001:2015, are considered. The practical significance of the obtained results of the study lies in the possibility of using the proposed risk-oriented approach to management and its integration into the quality management system of an enterprise in the service sector through the allocation of responsibility centers for risk management within the framework of the implementation of the main groups of business processes of the Quality Management System in the context of the requirements of the international standard ISO 9001:2015.
An Adaptive Approach to Scaling the Company’s Activities
Authors:   National Aviation University, Patlai Andriy I.
Published: June 2024

In the conditions of the modern market economy, which is constantly transforming and changing, it becomes obvious for any enterprise to maintain its position in the market, ensure the proper level of competitiveness, its own economic potential, and expand the scope of its activities. The production and economic activities of enterprises should be constantly adjusted in accordance with the requirements of the external environment. This need is mainly due to the fact that changes in environmental factors will lead to a certain disproportion and imbalance between the enterprise and its operating environment. In order to minimize the negative impact of environmental factors and ensure positive dynamics of growth vectors, the enterprise, regardless of its current state, must adapt to the requirements of the existing market conditions and timely implement necessary structural changes in its activities. The aim of the article is to disclose and substantiate the essence of the adaptive system for managing the development of enterprise activities. For a timely response to changes in the external and internal environment, the measures taken by the enterprise in order to preserve the system of production and economic management, ensure the appropriate level of competitiveness, its own economic potential and expand the scope of activity in the market are to be determined. The factors of minimizing the occurrence of changes unfavorable for the current activities of the enterprise be identified. The formation of the enterprise’s own scale of activity, taking into account the components of the adaptive management system, is a complex and multi-level process. The scale of activity is a synthetic characteristic of the enterprise’s activity, therefore, in order to understand the deep essence of the relevant economic category, it is expedient to consider the components of the formation of the scale of activity by enterprises, which are also elements of the system of adaptive management at the enterprise. Prospect for further research in this direction is the development of a conceptual approach to the formation of the scale of enterprise activity, taking into account the components of the adaptive management system, which is due to the development of the main vectors and priority areas of economic activity of enterprise, the introduction of original innovative product conceptions, non-standard operational managerial decisions.
Mechanism of Actuation of Socially Responsible Activity of Enterprises in Ukraine
Authors:   Academician Yuriy Bugay International Scientific and Technical University, Yermakov Maksym A. , Karpenko Iryna O. ,   State University of Infrastructure and Technologies
Published: June 2024

The aim of the article is to develop a mechanism for intensifying socially responsible activity (SRA), which can be used by enterprises to ensure sustainable development of both each individual enterprise and Ukraine as a whole. The article allocates the signs of social responsibility: a social phenomenon endowed with a specific historical content; conscious fulfillment of a person’s duty to society; execution is a dictate of the subject’s conscience; failure to fulfill the duty implies condemnation on the part of society; contains an initiative nature; a trade-off between the public interest and individual goals; people’s behavior in the context of social responsibility. The subjects of institutional stimulation of the principles of socially responsible activity are identified as follows: legislative bodies; executive bodies; interstate structures; civil society; international and local associations of enterprises; trade unions and professional associations of workers. The directions of SRA of enterprises in Ukraine are defined as follows: support of social initiatives and projects; charitable activities; effective involvement of the public in charitable activities; improving working conditions with the help of recent achievements; creating opportunities for learning and development of the younger generation; introduction of alternative energy sources in production; improvement of medical care. Potential incentives for the SRA programs of enterprise are studied as follows: tax reduction; reduction of administrative pressure; proposals for the implementation of social responsibility programs; expansion of the bank of social and information programs; media coverage; closer ties with non-profit organizations. The following constituent elements of the process of actuation of the SRA of enterprises are proposed: motivation and stimulation. The prerequisites that ensure the effective implementation of the mechanism for actuating the enterprise’s SRA are analyzed: a clear understanding of the purpose and role of the developed mechanism; forms of assistance (informational, legal and regulatory); tools to ensure the operation of the mechanisms, capable of actuation of SRA of the enterprise; resource support for the implementation of mechanisms for actuating the enterprise’s SRA. A mechanism for actuating the SRA of an enterprise in Ukraine has been developed, which consists of two parts: the theoretical foundations of the mechanism for actuating the SRA of an enterprise and the practical implementation of this mechanism.
Risks of the Country's Critical Infrastructure
Authors:   V. N. Karazin Kharkiv National University, Mahdysiuk Serhii V.
Published: June 2024

The aim of the article is to improve the classification and systematization of risks of the country's critical infrastructure based on the study of world experience. Analyzing and summarizing the world's scientific and practical achievements regarding approaches to the classification and systematization of critical infrastructure risks, it was found that, despite slightly different approaches to their classification and systematization, a certain similarity is also traced, but still, taking into account the growth in the number and variety of risks, their classification and systematization need to be improved. As a result of the study, a classification and systematization of risks of the country's critical infrastructure has been proposed, which includes a number of features: by the level of occurrence; by belonging to critical infrastructure facilities and services; by the nature of the impact; by source of origin; by sector of occurrence. The classification and systematization of risks is necessary in order to better design, plan and implement measures and investments that will limit, neutralize or avoid negative consequences (energy, social, economic, etc.) arising from the impacts of risks. Prospects for further research in this direction are approaches to assessing the financial, economic and social consequences of possible and real risks to the country?s critical infrastructure, taking into account the cascading nature of modern risks.
Topical Issues of Diagnostics of Enterprise Management Systems in the Process of Post-War Recovery
Authors:   Oles Honchar Dnipro National University, Kucherenko Serhii K. , Kolosov Andrii M. ,   Luhansk Taras Shevchenko National University
Published: June 2024

The inevitable end of the war will require enterprise management systems to change their paradigm of activity under martial law to post-war recovery. The relevance of diagnostics of management systems of Ukrainian enterprises is dictated by the need not only to establish the state of their efficiency according to the selected criteria, but also to determine the directions of their improvement. The schematic diagram of diagnostics of enterprise management systems should consist in checking the presence in the arsenal of enterprise management of the necessary elements that meet the requirements for the use of modern tools of anticipative management, strategic management. A generalized feature of the correspondence of enterprise management systems to the current conditions of their activity in the process of diagnostics should be the measure of their ability to perform the entire management cycle. An approach to assessing the readiness of management systems of enterprises to carry out management in modern conditions is proposed on the basis of an analysis of the availability of the necessary management bodies (blocks) and the ability to use modern management tools. A schematic diagram of diagnostics of the state of enterprise management systems is needed not only to establish the efficiency of the enterprise management system and compliance with the requirements of modern management, but also to identify the missing or insufficiently developed elements of modern enterprise management.