bluuebunny/crossref_metadata_2025 huggingface dataset:
ATIVISMO JUDICIAL E DIREITOS HUMANOS: PARADOXOS E TENSÕES NA INTERPRETAÇÃO DE NORMAS CONSTITUCIONAIS
Authors: Faria Iolanda Pinto de
Published: March 2019

A Constituição Federal de 1988 previu um rol extenso de direitos, dentre eles os fundamentais. Além disso, ela acolheu um sistema denominado de freios e contrapesos, no qual os três poderes, Legislativo, Executivo e Judiciário, agem como limitadores uns dos outros, sendo o Supremo Tribunal Federal (STF) a instituição cuja função precípua é a de salvaguardar os preceitos constitucionais. Ocorre que, ao longo desses trinta anos, o que se pôde observar foi um processo de agigantamento do Poder Judiciário sobre os demais, consequência, também, da judicialização de questões que lhes competem. É nesse cenário que emerge o ativismo judicial, objeto desse estudo, e sua tensa e paradoxal relação com os direitos humanos, consagrados na Lei Fundamental. Isso posto, por meio de uma revisão de literatura, analisei alguns dos julgamentos nos quais o STF ultrapassou sua competência, em decisões flagrantemente proativas. Desse modo, embora muitos direitos fundamentais sejam limitados pela omissão ou comissão dos Poderes Executivo ou Legislativo, o Judiciário pode se utilizar de medidas que garantam tais direitos e, ao mesmo tempo, não atinjam as competências executivas e legislativas, tampouco firam os preceitos constitucionais.
CONJUGALIDADE, FAMÍLIA E VIOLÊNCIAS: ALGUMAS REFLEXÕES A PARTIR DA CONSTITUIÇÃO FEDERAL DE 1988 TRINTA ANOS DEPOIS
Authors: Nichnig Claudia Regina
Published: March 2019

Este artigo pretende trazer algumas de minhas inquietações de pesquisa, que entrelaçam os estudos de gênero e feministas e a ciência jurídica. Refletindo sobre os ganhos, perdas e desafios em matérias de direitos humanos após 30 anos da Constituição Federal minha proposta é trazer algumas provocações a partir de duas importantes temáticas que envolvem os direitos das mulheres: o direito a uma vida sem violências com o reconhecimento da existência das mesmas no ambiente doméstico e familiar e as mudanças no direito de família, principalmente o reconhecimento da união estável como entidade familiar. Para este artigo irei discutir a partir dos princípios constitucionais e do artigo 226 da Constituição Federal sua aplicação atual, a partir de decisões do Supremo Tribunal Federal e desdobramentos da Lei Maria da Penha, a partir de sua aplicação efetiva. Para as considerações que faço neste artigo utilizo as lentes dos estudos de gênero e feministas.
UVO AND OUN UNDERGROUND ACTIVITY
IN THE TERRITORY OF POLISSYA VOIVODESHIP (1928 – 1939)
Authors: Antoniuk Ya.
Published: March 2019

The article examines characteristic features of Ukrainian Military (UVO) and Ukrainian Nationalists Organizations (OUN) cells creation and activity in the territory of Polissia voivodeship, the Second Polish Republic. That is to say, on the lands which now belong to Belorussia. It is proved that local indigenous population – 'Polishchuks' – actively supported the Ukrainian national liberation movement. The first UMO cells emerged there almost simultaneously with the neighboring Volyn. Moreover, Kovel district became the spread center of Ukrainian nationalists influence on the north. At that time the main OUN means of activity was 'dark-blue line' tactic, when they achieved the influence on legal Ukrainian organizations and propaganda spreading. The strong position among communist underground organizations, which were the main rivals of Ukrainian nationalists, was the regional peculiarity of the locality. It was ascertained that Polissia district leadership's flexibility of UNO allowed to conclude a temporary truce with them and to form the largest anti-Poland rebellion unit in the West part of Ukraine, called 'Polissia Lozovi Cossaks'. Afterwards, it appeared as the precursor of transformation of liberation movement to more extensive level and rise of the first Ukrainian Rebellion Army subordinate units in the territory of Polissia district.
POSTMODERN ADVERTISING AS A WAY TO PROMOTE THE BRAND
Authors: Mingxing MAN
Published: March 2019

In the article, modern advertising is studied as a result of the interaction of cultural and economic features of postmodern society, which determines all the components of the advertising product, its new functions and goals, among which such an important strategic asset as a brand acquires importance in the economy of impressions. Postmodern techniques in modern advertising are considered. Methods of postmodern advertising are analyzed on the example of “white” brands: jeans “Levis” and sneakers “Nike”. Conclusions are made about the effectiveness and popularity of non-traditional advertising content, as well as about its understanding and acceptance by the modern user under the condition of quality performance. Postmodern advertising in recent years has begun to receive the status of a special direction in this area, which has its own style, language, image system, methodology and philosophy, tools and technology. In general, postmodern advertising can be described as a type of advertising activity that uses the principles of postmodernism. Postmodern advertising departs from the usual single-vector images, unambiguous meanings and increasingly-from the direct display of the real object, which is devoted to the advertising campaign. A possible consumer of the product is attracted to a game that can intrigue him and give him the opportunity to test his own creative abilities, the ability to think associatively, IQ, etc.
CULTURAL CAPITAL AND THE MARKET FOR SINGULARITIES
Authors: MASLOVA Vera A.
Published: March 2019

The value of cultural capital is steadily increasing according to the development of modern civilization, and in response to the information accumulation and transformation of the cultural code and social structure of the society it continuously undergoes some adjustments. In the article, the prerequisites for the modern European type of cultural capital to arise and the methods of its accumulation form the object to study. The author defines such concepts as cultural capital and the market for singularities the special and considers the mechanisms of formation and transformation of cultural capital within its 3 conditions, incorporated, institutionalized and objectified, and means of its functioning as a product the special benefits market. The author analyzes the current theories of cultural capital and the market for singularities, particularly, the works of P. Bourdieu and L. Karpik. Much attention is paid to the study of the properties and models of singularities, the range of tools which are used for their selection and the generational differences between the special and common benefits market products. A key element of the research is an integrated approach to the study of cultural capital and the market for singularities of special as a consistent system.
ADZHIEL TRACT IN THE CONTEXT OF THE LOCAL HISTORY OF THE CRIMEAN AZOV REGION: KEY RESULTS AND PROSPECTS OF RESEARCH
Authors: YARTSEV Sergey V. , ZUBAREV Viktor G. , SMEKALOV Sergey L.
Published: March 2019

The object of the research is the peculiarities of the historical process on the Kerch Peninsula in the context of the local history of one of its regions. The authors conduct a detailed study of the most inhabited region of the Crimean Azov region – the Adzhiel tract, located in the western part of the peninsula to the territory adjacent to the Kazantip Bay. This gully, which goes in the north-western and south-eastern direction, fences off a significant part of the Kerch peninsula and represents one of the natural protective boundaries of the Eastern Crimea. The subject of research is to reconstruct the historical picture of the area, to define the main results and prospects for further research. Relying on a wide range of sources, primarily on the archaeological material of their own perennial excavations in the specified area, with the use of the source analysis method, the authors consider the known facts and events of the ancient history of the Kerch Peninsula in a new way. The methodological basis of the work is objectivity and historicism, which contributed to conducting of unbiased research. The novelty of the work lies in the fact that for the first time on a wide material, the stages of the historical development of one of the regions of the Kerch Peninsula were highlighted and the actual directions for further research in this area were identified. Due to the abundance of water and fertile soil, the Adzhiel tract was almost always inhabited by people. However, the most intense events occurred in the tract in the era of the Bosporus kingdom, when a system of defensive fortifications of the western borders of the state functioned here. Perhaps this system was more complicated than it previously seemed. This is indicated by the remains of another, previously unknown tower discovered by the authors in 2018. Thus, the authors conclude that the further prospects of research in the Adzhiel tract are connected both with the detailed reconstruction of the defence system of the Bosporus on the western frontiers of the state and also with the continuation of the study of Christian antiquities, including medieval time, and the religious life of the population of the Khazar Khaganate.
THEORETICAL FOUNDATIONS AND METHODOLOGICAL SCHEME FOR THE ASSESSMENT OF INDIVIDUAL EDUCATIONAL RESULTS OF STUDENTS IN THE PROCESS OF ADDITIONAL EDUCATION
Authors: IGNATOVICH Svetlana S. , IGNATOVICH Vladlen K.
Published: March 2019

The article is devoted to the problem of assessing the individual educational results of students in the process of additional education. This assessment in the concept of the authors is considered as the most important condition for the independent progress of the student along the individual educational trajectory. In this case, the student is the subject of its design. A model for assessing the individual educational results of students in the format of an educational event is proposed. The basic principle is formulated, which consists in fixing activity manifestations in a given situation, which testify to the student's ability to independently solve a creative task. These manifestations include: adequate understanding of the meaning of the problem being solved, competent determination of means and methods for solving it, competent access to various resources, and implementation of productive communications, ability to present and defend the solutions obtained. It is shown that the main components of such an educational event should be: joint solution of original creative tasks by students, expert-analytical support of this activity and free creative communication of different participants. A methodological scheme for the preparation and conduct of such an educational event is described. Its structural elements are: a preliminary analysis of data monitoring the development of students' creative activities; development and testing of a package of creative tasks; preparing a team of experts and equipping it with the necessary tools; development of the Festival program using a variety of creative communication formats of the participants; organization of information and analytical support of the Festival. Recommendations on the preparation of local working spaces for various types of activities of the Festival participants are given.
CRITERIA AND INDICATORS OF PROFESSIONAL PREPAREDNESS OF PERSONS WITH DISABILITIES AND RESTRICTED HEALTH OPPORTUNITIES AS COMPETITIVE SPECIALISTS
Authors: LOGACHEV Nikita V. , SHMELYEVA Svetlana V.
Published: March 2019

The article is devoted to the actual problem of training people with disabilities and disabilities as competitive specialists in adaptive physical culture. The authors substantiate the relevance of the study; reveal the essence of competitiveness as the ability of persons with disabilities to compete in the labor market on a par with specialists who do not have limited health opportunities. Based on the theoretical analysis and personal experience of pedagogical activity, the authors develop criteria and indicators for the level of preparedness of students with disabilities as future specialists in adaptive physical culture. As the main criteria, the authors consider the levels of theoretical, practical and personal readiness of students to implement future professional activities. According to the authors, each criterion includes a number of individual criteria that reflect the knowledge, skills, skills, professionally important qualities of their personality and the ways of their implementation, which constitute the content of general cultural, professional and professional competencies required by trainers-methodologists and trainers-teachers adaptive physical culture to successfully perform their work functions. The results of the study can serve as a basis for the development of diagnostic tools for pedagogical monitoring of the level of professional preparedness of persons with disabilities and disabilities as competitive specialists in adaptive physical culture.
Formação Continuada em EAD: Possíveis Contribuições para a Prática de Docentes em Matemática
Authors: Dias Fátima Aparecida da Silva , Busquini João Acácio , Bagé Idalise Bernardo
Published: March 2019

Este artigo tem como propósito apresentar um recorte das pesquisas de doutorado de Busquini (2013) e Dias (2015), as quais versaram sobre ações do Programa de Formação Continuada ofertado para docentes que atuam na rede pública da Educação Básica brasileira do Estado de São Paulo. A pesquisa documental foi utilizada para selecionar os registros disponíveis das ações, em especial, dos cursos na modalidade a distância oferecidos aos professores de matemática da Secretaria de Educação do Estado de São Paulo. No referencial teórico foram apresentadas as concepções de formação de professores, saberes docentes e o conhecimento profissional. Os resultados da análise dos registros dos cursos mostraram que estes contemplaram os quatro tipos de conhecimentos profissionais defendidos por Porlán e Rivero (1998). Como resultado, percebeu-se que ações de educação continuada com o uso da Educação a Distância podem contribuir para a prática docente em Matemática Palavras-chave: Conhecimento Profissional. Formação Continuada. Educação a Distância. AbstractThis article intends to present a research cut-off of Busquini (2013) and Dias (2015) as those that dealt with the actions of the Continuing Education Program offered to teachers of the Brazilian Basic Education, especially in the state of São Paulo, who work in the public school. The documental search was used to select the available records of the actions, in particular, the courses in the distance modality offered to the mathematics teachers of the Education Department of the State of São Paulo. In the theoretical framework, the conceptions of teachers’ training, teachers’ knowledge and professional knowledge were presented. The results of the course analysis records showed that they include the four types of professional knowledge defended by Porlán and Rivero (1998). As a result, it was noticed that continuing education actions with the use of Distance Education can contribute to teaching practice in Mathematics. Keywords: Professional Knowledge. Distance Education. Continuing Education
Fatores que Afetam a Saúde Docente: Estudo Introdutório em uma Escola de Educação Básica de São Paulo
Authors: De Melo Leandro Ferreira , Bernardo Julia , Silva Tatiane Clair , De Micheli Denise
Published: March 2019

A pesquisa buscou compreender quais fatores interferem na rotina escolar e na saúde docente.  Fizeram parte do estudo 30 professores do E.F II e Médio de uma escola pública de São Paulo. Tinha-se como hipótese que a rotina escolar é afetada não apenas por fatores intrínsecos a esta, mas também por fatores externos. Para alcançar os objetivos propostos, foi estruturado um questionário, a partir de elementos extraídos de pesquisas que abordaram a mesma problemática. Os resultados demonstraram que as principais questões citadas (em nível de frequências) pelos docentes se referiam à falta de políticas públicas para o magistério, como as de valorização do trabalho dos professores. Ficou evidenciado, ainda, que os fatores citados mais frequentemente pelos docentes contribuem para o descontentamento em relação as suas carreiras, interferindo de maneira significativa na rotina escolar e, possivelmente, no adoecimento mental dos mesmos.  Palavras-chave: Saúde Docente. Adoecimento Docente. Rotina Escolar. Políticas Educacionais. Baixos Salários.   AbstractThe public school, its routine and its subjects have been the targets of innumerable investigations, in order to understand the complex immersed  relationships in their daily lives. One of the widely discussed topics is about school routine and its implications for the teacher’s health. The present research was developed from this approach. It was therefore, sought to understand, which factors interfere in the school routine and teacher’s health. Thirty teachers were included in this study of Elementary School and High School of a public school in São Paulo. It was hypothesized that the school routine is affected not only by factors intrinsic to it, but also by external factors. To reach the proposal goals, a questionnaire was structured, based on elements extracted from research that approached the same problem. The results showed that the main mentioned questions (in frequency level) by teachers referred to the lack of public policies for the teaching, such as valuing teachers' work. It was also evidenced that the factors most frequently mentioned by the teachers contribute to the discontent in relation to their careers, interfering in a significant way in the school routine and possibly in the mental illness of the same ones. Keywords: Teachers’ Health. Teachers’ illness. School Routine. Educational Policies. Low salary.
A study of the anatomic variations of the pancreatico-biliary system in Palestine: a national study
Authors: Abdelkareem Hiba , Ali Rola , Jibrini Mukarram , Nazzal Zaher , Maree Mosab , Hamaida Jihad , Demyati Khaled
Published: March 2019

Background: The objective of this study is to assess the frequency of anatomic variations of the biliary system in the Palestinian population in patients undergoing MRCPs.Methods: For a period of 3 years, from March 2016 to January 2019, a total of 401 MRCPS were performed in different Palestinian Medical Centers for different indications. 346 Images were included in the study. Images were evaluated independently by two expert radiologists for the presence of variations in the anatomy of gallbladder, cystic duct, common bile duct, pancreatic duct, pancreas and intrahepatic ducts.Results: About 78% of the images had normal anatomy of Intra-hepatic ducts. Right posterior duct joining the right anterior duct by its lateral side was observed in 12.6% of images and triple confluence in 8.5% of images. About 12% of the gallbladder images have anatomical variation; multi-septate in 4.1% of images and ectopic in 3.7% images. For the cystic duct, it was abnormally low in 9.6% of images and high in 5.3% of images. The cystic duct was found parallel in 2.3% of images. Variations of the pancreatic duct were evident in 3.9% of the images.Conclusions: anatomical variations of the pancreatico-biliary system are common and they are worth the attention to prevent major complications during hepatobiliary surgeries.
Association of other congenital anomalies in children with cleft lip and palate: a prospective hospital based observational study
Authors: Venkat Ramanan Padmasani , Balan Rajesh , Murthy Jyotsna , Hussain Syed Altaf
Published: March 2019

Background: Cleft lip and palate is a common congenital anomaly affecting approximately 1 in 700 live births in south Asia. It is often associated with syndromes and other malformations but the exact incidence of these in Asians is not known. The present study was carried out to determine the association of other congenital anomalies in children with cleft.Methods: The study was carried out in the patients attending the Cleft centre of our Hospital. They were examined for other major external congenital malformations and syndrome association.  Where ever relevant, appropriate investigations were done.Results: Of the total of 2367 children examined, 262 (11.06%) had congenital malformations.  Among the non-syndromic children, 9% had associated malformations.  The commonest was congenital heart disease (1.4%) following by genitourinary and skeletal anomalies.  The highest number of anomalies was seen in patients with cleft palate alone (24.89%). 1.4% patients had identifiable syndromes.Conclusions: The study emphasizes the need for a thorough examination of all children with cleft.  The overall lower incidence of syndromic clefts and associated anomalies in present study suggests that other etiological factors may be involved in our country.
Universal hearing screening in newborns: experience in a tertiary care hospital of Mangalore, Karnataka, India
Authors: Chandar Reddy Y. Bhanu , Bhat Sinchana , Oommen Roshan Ann , Soans Santosh T.
Published: March 2019

Background: The aim of the study was to do universal hearing screening of all newborns using otoacoustic emission (OAE), to know the incidence and risk factors of hearing loss in neonates.Methods: This was a prospective observational study done in a tertiary care hospital in Mangalore city in Karnataka. 950 neonates were screened with distortion product otoacoustic emission (DPOAE) during the study period of one year from 2017 to 2018. A repeat test was done at one and a half months of age if the first test failed. Auditory brain stem evoked response (ABER) was performed at 3 months of age if both the tests failed. Babies with hearing loss were referred to ENT specialist for further management. Comparison of the variables was done by student’s t test and Chi-square test. P-value <0.05 was considered statistically significant.Results: Out of the 950 newborns screened with DPOAE test, 204 (21.4 %) babies had abnormal screen either in single or both ears. 7 out of 204 (3.43%) babies had abnormal OAE on repeat testing at one and half months. 2 out of 7 babies (0.96 %) had significant hearing loss ABER was performed at 3 months of age.Conclusions: Early identification by screening of hearing loss prevents a significant public health concern. Early recognition and intervention prior to 6 months have a significant positive impact on development.
Preparation and characterization of magnetic graphene oxide nanocomposite (GO-Fe3O4) for removal of strontium and cesium from aqueous solutions
Authors: Yusan Sabriye
Published: March 2019

Magnetic graphene oxide nanocomposites (M-GO) were successfully synthesized by partial reduction co-precipitation method and used for removal of Sr(II) and Cs(I) ions from aqueous solutions. The structures and properties of the M-GO was investigated by X-ray diffraction, Fourier transformed infrared spectroscopy, X-ray photoelectron spectroscopy, transmission electron microscopy, scanning electron microscopy, vibrating sample magnetometer (VSM) and N2-BET measurements. It is found that M-GO has 2.103 mg/g and 142.070 mg/g adsorption capacities for Sr(II) and Cs(I) ions, respectively. The adsorption isotherm matches well with the Freundlich for Sr(II) and Dubinin–Radushkevich model for Cs(I) and kinetic analysis suggests that the adsorption process is pseudo-second-ordered.
Di George syndrome: Catch 22 (A case report)
Authors: Bector Aditi , Dogra Mrigank , Rajpal Sumeet
Published: March 2019

The deletion of chromosome 22q11.2 is described as Velocardiofacial Syndrome orDi George Syndrome. CATCH 22 stands for cardiac defect, abnormal faces, thymichypoplasia, cleft palate, hypocalcaemia.Other defects seen are velopharyngeal insufficiency with or without cleft palate,immune problems, feeding difficulties, hypocalcaemia, learning disabilities,behavioral abnormalities and lastly characteristic facial features.A high prevalence ofdental caries, abnormalities of tooth shape, eruption and number, and enamel defectssuch as hypomineralisation and hypoplasia are also seen in these patients.A case of 7year old child with Veligocardiofacial syndrome is discussed in thisarticle. Facial dysmorphism and common dental manifestations is typically noticeablein patients with this syndrome. Enamel aberrations related to hypocalcemia mayresult in a higher frequency of dental caries. The dentists need to be aware of thedental features of this condition in order to refer them to the adequate specialists.
PENDIDIKAN KARAKTER DALAM PERSPEKTIF KI HAJAR DEWANTARA
Authors: Anisah Nur
Published: March 2019

The purpose of this study was to determine the concept of character education in the perspective of Ki Hajar Dewantara and their implications in education today. This research was focused on the literary reference books and relevant sources. The data were taken by library research and qualitative approach literature which is a purely literary study, using the method of documentation to find the data on things or variables in the form of notes such like books, magazines, documents, regulations, daily notes, meeting notes, journals and so on. The research found that Ki Hajar Dewantara respected by the people as well his enemy, because he has extensive knowledge and unique thinking. Ki Hajar Dewantara gives hope for the bottom to be able to get an education as well as the national spirit culture homage to his educational concept. Ki Hajar Dewantara has among systems, which educators have a very important role, namely as role models and mentors for the students, so that parents and teachers are required to behave well in front of their students. As pointed out above, it is important to writers to contribute in the form of suggestion, such as Ki Hajar Dewantara’ concept of thought has an applicable relevant concept in the purpose of building and maintaining character education up to now.
NILAI-NILAI PENDIDIKAN ISLAM DALAM TRADISI PERINGATAN TAHUN BARU HIJRIYAH
Authors: Bowo Rudi Triyo
Published: March 2019

The purpose of this study was to determine the history of the new year hijriyah implemented, the stage of the ritual and the perception of the community about the new year ritual hijriyah as well as to determine the values of Islamic education in the new year hijriyah in the TRAJI village, Parakan district, Kab. Temanggung. The research is conducted qualitatively. The research results showed that the originator of the new year hijriyah tradition held in the TRAJI village is mastermind Garu, the ritual is the preparation stage; done before the carnival, implementation; start of carnival and ritual ceremony performed in the spring Sidukun, cover; the whole ritual procession in covered with leather puppet performances. The perception of most people around to believe that by implementing the new year ritual in hijriyah will bring blessing and favor and if not held tradition else something bad will happen. Values of Islamic education in the tradition of the hijriyah new year in the TRAJI village is the educational value of history, the advice of kindness, unity and integrity as well as the educational value of local wisdom. The value of unity is very important given the villagers of TRAJI which consists of various religions and beliefs, it can be an example in inter-religious harmony in the life of the nation.
STUDYING THE COMPONENTS OF THE BANK'S FINANCIAL MANAGEMENT SYSTEM: A CATEGORICAL AND STRUCTURAL ANALYSIS OF THE OBJECTIVE FIELD OF FINANCIAL MANAGEMENT OF THE BANK
Authors: D'yakonova I. I. , Kravchuk G. V. , Mordan Ye. Yu. , Onopriienko Yu. Yu.
Published: March 2019

The approaches to understanding of the concept of "bank finances" are considered in the article  The financial resources as a material representation of the bank's finances, which are part of the bank's resources, are created through the mobilization of funds of economic entities through borrowing, transformed by amounts, terms and risks in accordance with the parameters of placement in the bank's assets by their adaptation, and equity (made by shareholders, created as a result of activities and accumulated as a result of the revaluation of assets), the usage of them in the future may lead to an increase of economic benefits of the bank .The links between the key properties of financial resources and the fundamental postulates of financial management of the bank are considered. The activity of the bank as a financial intermediary and a business entity was characterized.A detailed analysis of the external and internal economic relations in the sphere of the bank's finances has been carried out in terms of the formation of bank management mechanisms. To the internal totality of economic relations in the field of bank finances were determined the shareholders of the bank, the bank staff, elements of the financial structure of the bank and elements of the structure of the banking group, financial and industrial group. It was determined that external economic relations are formed due to business partners, subjects of state regulation, subjects of banking regulation and supervision, clients, etc. The possible influence of external and internal economic relations on the achievement of the objectives of strategic financial management, providing the desired level of competitiveness and financial stability is considered.An important element of the financial performance of the bank is the consideration of their principles. It is determined that the principles of finance of the bank should be divided into general (economic independence, self-financing, material interest and responsibility) and specific (increase transparency of financial performance, self-regulation, provision of financial reserves). As a result of this research, the definition of the concept of "bank finances" has been improved and an object field of financial management of the bank has been formed.
APPROACHES TO ESTIMATING FINANCIAL STABILITY OF THE BANK THROUGH MANAGING CREDIT ACTIVITY
Authors: Samorodov B. V. , Golovko O. G. , Litovchenko A. O. , Mukha K. Yu.
Published: March 2019

Concept of financial stability of bank and economic essence of bank’s credit activity are considered in the article. The indexes of financial stability and indexes of efficiency, profitability, liquidity of bank establishment, and also economic indicators and norms of the banking system are analysed.Crediting activation assists the further increase of economy, development and origin of new entities, creation of workplaces, development infrastructure of country, those are basis of financial stability. In parallel, crediting is one direction of banks’ activity, that provides their profitability.The article is dedicated to the analysis of tendencies and features of credit activity of domestic banks. Efficiency of management of credit activity JSC CB "Privatbank" and JSC "Oschadbank" on the modern stage of economic development are analized. Authors analyse the structure of a loan portfolio JSC CB "Privatbank" and JSC "Oschadbank", efficiency of management of a loan portfolio by correlation of basic management parameters - profitability and risk. The analytical estimation of the credit activity state of JSC CB "Privatbank" and JSC "Oschadbank" and its influence on financial stability of the banking system, and also on return on assets of the indicated bank institutions and optimal strategy of banks’ credit activity.The modern state is analysed and practical recommendations are sunstantiated in relation to the improvement of bank institutions’ credit activity with the aim of providing their financial stability.Conclusions about the necessity of efficiency management crediting of domestic banks’ increase by optimal forming and management of a loan portfolio at a minimum level of risk are drawn.
ФОНД ГАРАНТУВАННЯ ВКЛАДІВ ФІЗИЧНИХ ОСІБ ЯК СУБ’ЄКТ КОНТРОЛЮ ЗА ДІЯЛЬНІСТЮ БАНКІВ В УКРАЇНІ
Authors: Teremetskyi V. I. , Igonin R. V. , Pryima S. V. , Antonova O. R.
Published: March 2019

Досліджено особливості регуляторної діяльності Фонду гарантування вкладів фізичних осіб у системі гарантування вкладів фізичних осіб. Визначено проблеми формування ресурсної бази Фонду гарантування вкладів фізичних осіб. З метою збільшення коштів Фонду гарантування вкладів фізичних осіб і сприяння своєчасному виконанню зобов’язань щодо відшкодування вкладів у разі відкликання ліцензії та ліквідації банку запропоновано змінити підхід до обчислення регулярного диференційованого збору.Розглянуто окремі аспекти контролю за діяльністю банків з боку Фонду гарантування вкладів фізичних осіб, а також визначено інструменти його контрольної діяльності. Установлено недоліки застосування санкцій Фондом гарантування вкладів фізичних осіб за порушення законодавства банками. Проведено розмежовування санкцій і заходів попереджувального характеру, що не завдають негативних наслідків для суб’єкта вчинення правопорушення.Запропоновано до адміністративно-господарських санкцій, що застосовує Фонд гарантування вкладів фізичних осіб до банків, відносити штраф і розпорядження про усунення порушень законодавства про систему гарантування вкладів фізичних осіб, а письмове застереження відносити до попереджувальних заходів впливу. Наголошено, що санкції мають негативні наслідки для правопорушника, у той час, коли заходи впливу спрямовані на попередження банків.Сформульовано авторське визначення контролю за діяльністю банків з боку Фонду гарантування вкладів фізичних осіб. Зроблено висновок, що інструментами контролю за діяльністю банків з боку Фонду гарантування вкладів фізичних осіб є: документальні та фактичні перевірки банків, запити про надання інформації, адміністративно-господарські санкції. Установлено, що контроль з боку Фонду за діяльністю банків є управлінською діяльністю, яка реалізується в межах регулятивної діяльності Фонду.
MODELING THE TASK OF MANAGEMENT BY NUMBER OF DYNAMICS AND PROFESSIONAL-QUALIFICATION STRUCTURE OF PERSONNEL
Authors: Levitskaia A. , Zhuravlova T. O. , Ivashko L. M. , Ponomarenko V. I.
Published: March 2019

The article substantiates the application of methods of economic-mathematical modeling for solving the problem of dynamics of the number and professional qualification structure of personnel in order to create an initiative, rationally operating collective, whose efforts are aimed at the effective functioning and development of the enterprise. With the help of these methods, it is likely to predict possible models of enterprise development. The peculiarities of their application are studied: the main advantage of these methods is the possibility of their use in enterprises with unstable organizational structure and in the unstable external environment, the disadvantage is the complexity of the study of all possible situations of organization development and the creation of a model that is adequate to the existing conditions.A pairwise linear regression model was developed to solve the problem of quantification of the needs of employees of all categories of staff and an optimization model for personnel management, namely, the definition of an optimal plan for retraining, advanced training, hiring and dismissal of personnel based on the criterion of minimizing total expenditures for all categories of staff by the nature of the functions performed for data of a particular enterprise. As a result of the implementation of the constructed models, the economic interpretation of the modeling results obtained and the recommendations for the change in the number and professional qualification structure of the personnel of a particular enterprise, as well as the formation of its personnel reserve, that is, the formation of such a group of workers who are potentially capable of managing activities, meet the necessary requirements, have been selected and targeted training to improve their skills.Advantages of creating a personnel reserve group are to ensure continuity in management, increase the level of readiness of employees for changes in the organization, their motivation and loyalty, which leads to a decrease in personnel turnover and overall personnel stabilization. In addition, it can significantly save financial and time resources in recruiting, training and adapting key employees and responding in a timely manner to the company to change the external and internal environment, which is also very important.
ПУБЛІЧНІ ФІНАНСИ: ОБСЯГ ТА ЗМІСТ
Authors: Khmelkov A. V.
Published: March 2019

Домінанта та актуальність дослідження полягає у теоретичному визначені природи виникнення складових поняття «публічні фінанси», що дало нам можливість встановити причини появи такого суспільно-значимого явища як – «публічні фінанси», при цьому вважаючи «публічні фінанси» синтезованим поняттям у складі понять – «публічність», «гроші», «фінанси», що призвело до розширення категоріального апарату фінансової думки, шляхом уточнення авторської редакції поняття «публічні фінанси». Підґрунтям дослідження є функції фінансів, і перш за все нам потрібно буде спиратися на розподільчу функцію та її інституціоналізацію. В свою чергу, практична значимість полягає у подоланні фрагментарного уявлення про публічні фінанси країни, за допомогою цифрової наочності, тобто розробки формул вартісного виразу публічних фінансів країни з подальшим розрахунком. Автором запропоновано формули які дозволили нам отримати як розрахункові (за доходною частиною – PFR  і за видатковою частиною – PFE) так і індикативний (ISPF1) показники. Формула для розрахунку вартісного виразу публічних фінансів за доходами (PFR) підтверджено фактичним розрахунком обсягу публічних фінансів України. Відносно розрахунку за формули (PFE) – вказано на брак публічно оприлюдненої інформації з офіційних джерел, задля можливості вести дослідження з видатковою частиною публічних фінансів. Розроблений та введений у науковий обіг індикативний показник стабільності публічних фінансів (ISPF1) ґрунтується на балансуванні вартісного виразу публічних фінансів та має номінальне значення (ISPF1 – прагне нуля). Отримані показники є інструментами у подальших науково-прикладних розвідках зі сфери публічних фінансів. Зокрема, сприяють науковому пошуку з питань інституціональної інфраструктури публічних фінансів, наприклад – інституту контролю – у визначені вартісного виразу його предмету контролю.
ОБЛІКОВО - АНАЛІТИЧНЕ ЗАБЕЗПЕЧЕННЯ ПРОЦЕСУ ОПТИМІЗАЦІЇ ПРИБУТКУ ПІДПРИЄМСТВА
Authors: Malahov V. A. , Piskunov P. O. , Shubina S. V.
Published: March 2019

Доведено та обґрунтовано актуальність й доцільність удосконалення теоретичного та методичного підґрунтя з питань дослідження прибутку суб’єкта господарювання в сучасних умовах розвитку вітчизняної економіки. Розглянуто сутність оптимізації прибутку підприємства, виходячи з позиції симбіозу понять «прибуток» та «оптимізація». Обґрунтовано засади підґрунтя обліково-аналітичного забезпечення процесу оптимізації прибутку підприємства. Охарактеризовано основні джерела оптимізації величини прибутку. Висвітлено сутність обліково-аналітичного забезпечення в системі управління результатами діяльності суб’єкта господарювання. Узагальнено окремі складові процесу оптимізації прибутку, а саме: суб’єкти, об’єкти, мета, методи. Охарактеризовано суб’єкти оптимізації прибутку в контексті обліково-аналітичної діяльності підприємства через визначення головних та другорядних учасників даного процесу. Представлено вплив окремих суб’єктів на оптимізацію прибутку підприємства в контексті обліково-аналітичного забезпечення. Виокремлено об’єкти та етапи оптимізації прибутку в системі обліку та аналізу підприємства. Доведено та обґрунтовано, що зміст процесу оптимізації прибутку нерозривно пов’язаний з етапами розподілу прибутку: етапи розподілу прибутку визначають етапи оптимізації його величини. Розглянуто та охарактеризовано головні етапи оптимізації прибутку в процесі його розподілу та використання. Визначено пріоритетні чинники впливу на прибутковість суб’єкта господарювання. Запропоновано аналітичний підхід до оптимізації прибутку та наведено його взаємозв’язок із обліковою політикою підприємства. Визначено напрями реалізації такого взаємозв’язку. Наукова новизна отриманих результатів полягає в удосконаленні та подальшому розвитку теоретичних та методичних підходів щодо обліково-аналітичного забезпечення процесу оптимізації прибутку підприємства. Практичне значення отриманих результатів полягає в можливості застосування результатів дослідження в практичній діяльності вітчизняних підприємств з метою забезпечення ефективності процесу оптимізації прибутку та удосконалення облікової політики підприємства в розрізі окремих її частин.
ІНСТИТУЦІЙНИЙ ПІДХІД ДО ПРОБЛЕМИ ОРГАНІЗАЦІЇ БУХГАЛТЕРСЬКОГО ОБЛІКУ ТА ЇЇ КОНЦЕПТУАЛЬНІ ОСНОВИ
Authors: Rozhelyuk V. M. , Khorunzhak N. M. , Luchko M. R.
Published: March 2019

Одним з найбільш сучасних напрямів поліпшення організації обліку є використання інституційного підходу у формуванні її концепції в сучасному інформаційному середовищі. Побудова концепції організації обліку на принципах інституціалізму забезпечить підвищення якості й дієвості інформаційної системи обліку для різних груп зацікавлених користувачів. Інституційні підходи в економічної теорії на сьогодні як ніколи актуальні до використання в організації роботи бухгалтерської служби за рівнями підпорядкування від вищого до нижчого з врахуванням психологічного портрету кожного працівника та його впливу на ефективність облікової діяльності.В статті обґрунтовано призначення концепції, що базується на засадах інституційного підходу до організації обліку в частині врахування інформаційних запитів зацікавлених користувачів. На основі критичної оцінки сучасних викликів і запитів системи управління визначено особливості трансформації професійної бухгалтерської роботи в русло управлінських функцій. Відповідно до цього обґрунтовано доцільність зміни функціональних повноважень головного бухгалтера як носія комунікативних зв’язків внутрішнього (на рівні бухгалтерії) і зовнішнього (на рівні підприємства в цілому та на макрорівні) середовища.На основі врахування управлінських трансформаційних змін обґрунтовано потребу в  уточненні принципів організації бухгалтерської служби на засадах інституційного підходу та запропоновано основний конструктивний принцип організації бухгалтерського обліку.Відповідно до цього окреслено організаційну структуру обліку на засадах врахування групування інтересів користувачів облікової інформації за рівнем її значущості, продукантами (місцями виникнення, чи локалізації), ступенем прогнозованості.Розроблена концептуальна основа організації обліку на базі інституційного підходу сприятиме формуванню єдиного інформаційного простору для забезпечення стабільності діяльності підприємств в ринковому середовищі.
IDENTIFICATION OF PHARMACEUTICAL PRODUCTS IN ACCOUNTING SYSTEM: PROBLEMS OF HARMONIZATION
Authors: Skrypnyk M. I. , Vyhivska I. M. , Grabchuk I. L. , Hryhorevska O. O.
Published: March 2019

In the article it is set a problem of substantiation of the essence and components of pharmaceutical products as an object of accounting on the basis of comparison of existing international and national classification standards, which will facilitate the improvement of accounting of pharmaceutical products. In the research process there were used methods of observation, comparison, analysis, synthesis, generalization and econometric-statistical method. In the article it is defined the list of components of pharmaceutical products based on the analysis of regulations of existing normative documents (the Law of Ukraine “On Medicines”, the Ukrainian Classification of Goods for Foreign Economic Activity (UCGFEA), which is the commodity nomenclature of  Customs Tariff of Ukraine (CTU is based on the Harmonized System of Description and Coding of Goods of the World Customs Organization and the Combined Nomenclature of EU), “Classifications of Types of Economic Activities” (SC 009: 2010, CTEA-2010)). It was established that under pharmaceutical goods as an object of accounting should be understood the goods, finished products, raw materials and materials, semi-finished products and component parts, semi-finished products of own production and customary raw materials intended for sale (production, processing) by the entities of pharmaceutical market in accordance with the requirements and standards of state and international levels in the field of pharmacy. The components of pharmaceutical products are harmonized in accordance with the domestic classifiers of activities and individual entity of accounting: (goods, finished products, raw materials and materials, semi-finished products and component parts, semi-finished products of own production and customary raw materials intended for sale (production, processing) by entities of pharmaceutical market in accordance with the requirements of state and international standards in the field of pharmacy). It is substantiated that they are attributed to certain groups of accounting accounts. The proposals provide the improved pharmacy management accounting and minimize its manufacturing and commercial risks.
ІНСТРУМЕНТИ СТАНОВЛЕННЯ ФІНАНСОВО-ЕКОНОМІЧНОЇ БЕЗПЕКИ ПІДПРИЄМСТВ ТУРИСТИЧНОЇ ІНДУСТРІЇ
Authors: Struchok N. N. , Udud I. R. , Vivcharuk O. M.
Published: March 2019

Науково обґрунтовано інструменти становлення фінансово-економічної безпеки підприємств туристичної індустрії. Узагальнено теоретичні основи щодо визначення сутності поняття «фінансово-економічна безпека підприємств туристичної індустрії» і сформульовано власне твердження цього поняття. Окреслено фактори, що впливають на становлення фінансово-економічної безпеки підприємств туристичної сфери. На підставі аналізу окреслено основні економічні результати діяльності підприємств туристичної індустрії України, систематизовано основні негативні аспекти їхнього функціонування та аргументовано ключові напрями необхідних змін. Підкреслено значення розвитку туристичної індустрії для національної економіки через призму соціальної спрямованості та формування доданої вартості і надходжень як до державного, так і до місцевих бюджетів. Аргументовано, що вагомим інструментом становлення фінансово-економічної безпеки підприємств туристичної індустрії є інформаційне забезпечення, яке виступає рушійною системою набуття, аналізу, оцінки, зберігання й обробки даних для продукування управлінських рішень. Деталізовано його основні складові. Визначено роль маркетингу в соціальних мережах як складової інформаційного забезпечення у процесі становлення фінансово-економічної безпеки підприємств туристичної індустрії, що забезпечує пропаганду і збут послуг підприємств туристичної індустрії, використовуючи ресурси соціальних медіа, контент яких виникає й поновлюється за рахунок відвідувачів. Водночас зазначається, що тренди маркетингу в соціальних мережах сприяють зниженню рівня витрат на маркетинг для туристичних підприємств, адже є одним із найменш витратних способів просування їхніх послуг на регіональному і міжнародному ринках. Зроблено висновки щодо дієвості інструментів становлення фінансово-економічної безпеки підприємств туристичної індустрії та напрацьовано пропозиції щодо підвищення її рівня.
Managing Properties of Alumina Based Granules Prepared by Disk (Dished) Molding
Authors: Kruglyakov V. Yu. , Glazyrin A. V. , Isupova L. A.
Published: March 2019

Alumina-based spherical granules were prepared by disk granulation. Products of gibbsite thermoactivation in various reactors were used as the initial materials. In the course of molding, combustible additives (starch, carbon, wood meal) were added to the thermoactivated gibbsite powder, and NaOH (10 %), C2H5OH (15 %), Н3ВО3(6 %) to the wetting solution (H2O). With the product of centrifugal thermoactivation of hydrargillite, the prepared granules were stronger at the larger average size of pores; addition of NaOH, C2H5OH and H3BO3led to an increase in the specific surface area and micropore proportion but had different effects on the mechanical strength of the granules. Introduction of combustible additives (wood meal, activated carbon) affected only slightly the specific surface area, favored an increase in the total pore volume and mesopore volume, resulted in a decrease in bulk density and mechanical strength of the granules. Conditions were determined for preparation of a highly effective strong dessicant with large specific surface area (up to 340 m2/g) and average pore diameter up to 3.4 nm. Conditions were determined for preparation of strong ultramacroporous granules that are highly active to the Klaus process.