bluuebunny/crossref_metadata_2025 huggingface dataset:
The need to provide students and educators with the tools to cross the digital divide
Authors: Ramirez Elba
Published: February 2021

2020 will be remembered as an unprecedented ‘global’ socio-economic and educational crisis. As a lecturer in a tertiary institution in Aotearoa New Zealand, this pandemic has heightened my awareness of inequalities in education and the impacts these have had on students and educators. Educational institutions around the world decided to continue teaching and learning online to ensure physical distancing among students, as if institutions, lecturers/teachers, and students, among others, were prepared for this shift. As a result of this shift, digital poverty and illiteracy are considered for some to have ‘emerged’ from the pandemic (Baker, 2020) failing to recognise the pre-existing digital divide (Ayre, 2020; Holmes & Burgess, 2020; Ouahidi, 2019; Wolstencroft & Zhou, 2020). However, these are problems that governmental and educational institutions have neglected to address until the pandemic rendered these issues unavoidable. Both students and lecturers were affected. For example, many lecturers were unfamiliar with online learning tools and/or strategies for online teaching and/or lacked appropriate devices and/or access to stable internet connections. Similarly, many students struggled with online platforms, such as Blackboard, or did not have access to devices or internet connections. The high demand from both students and lecturers for support from their educational institutions overwhelmed tech support infrastructures, revealing the neglectful assumption that these issues did not already exist (Ayre, 2020; Madianou, 2020; Montacute, 2020; Norris, 2001). As an educator, this year was particularly challenging because it made me reflect on how accessible my teaching practice was, how I could respond to digital poverty and illiteracy, and what gaps remained. Nonetheless, I also learnt many lessons about the amazing possibilities that technology-enhanced education can offer. This conference addresses many of these innovations, which will inspire educators. Learning can undoubtedly be enhanced by technology but this presentation endeavours to start a conversation about what changes are necessary to ensure that all students have access to what they need for their learning to be technologically supported and for lecturers to be able to utilise technological enhancements in their practices. I provide a range of instances from my practice where I tried to address the aforementioned issues and some examples of the limitations I encountered.
ANALISIS KONDISI KETERGANTUNGAN IMPOR BERAS DI INDONESIA
Authors: Paipan Sahrul , Abrar Muhammad
Published: February 2021

Beras adalah salah satu dari komoditas pangan utama Indonesia. Pemenuhan kebutuhan beras merupakan tanggung jawab pemerintah, produksi beras Indonesia selalu lebih besar dibandingkan konsumsinya namun pemerintah selalu melakukan kebijakan impor beras, yang menyebabkan pemerintah terlalu bergantung pada kebijakan impor beras. Penelitian ini menggunakan metode deskriptif kuantitatif dan untuk menganalisis tingkat ketergantungan impor beras dengan menggunakan ISP, IDR dan SSR periode 1992-2017. Hasil penelitian menunjukkan tingkat ketergantungan impor beras di Indonesia yang ditunjukkan dengan nilai IDR rata-rata sebesar 3,5% pertahun, sedangkan nilai ISP indonesia rata-rata -0,9 pertahunnya yang mengindikasikan Indonesia berada pada tahap awal untuk produk beras sehingga daya saing produk beras Indonesia sangat lemah dan Indonesia merupakan negara pengimpor beras. Produksi beras Indonesia sudah cukup baik dilihat dari nilai SSR rata-rata sebesar 96,6% pertahun artinya hampir keseluruhan konsumsi beras di Indonesia dapat terpenuhi dengan produksi beras dalam negeri
Recycling system for the FDM/FFF method material designed for small and medium-sized production batches
Authors: Pjević Miloš , Popović Mihajlo , Tanović Ljubodrag , Mladenović Goran
Published: February 2021

With fast growing industry in the field of additive technology, possibilities of DIY (Do It Yourself) projects grow as well. This also gives the opportunity for non-expert's users to project and develop some complex products on their own. The reaction was global overflow of the 3D printer's sale worldwide. If we look in the long term, environmental pollution caused by their disposed polymer is their biggest flaw. Recycling process sometimes can be very expensive, and in certain cases unavailable for some users. In this paper, low-cost recycling system for materials that are most commonly used for FDM/FFF method is presented. The main goal was to reduce environmental pollution and 3D printing costs by presenting the possibility of making its own polymer made of scrape plastic. Moreover, this allows users to make their own recipe by mixing different types of scrape polymer, or adding reinforcing material such as chopped dry fibre, metal powder, etc.
Kształtowanie postaw przedsiębiorczych uczniów
Authors: Gabała Jadwiga
Published: February 2021

Raporty psychologów i socjologów (Herzberg, Vroom, Mc Clelland, Adams) nad sylwetką psychologiczną przedsiębiorców i odnoszących sukcesy menedżerów poprzez badanie ich potrzeb i mechanizmów zachowań tworzą długie listy cech. Listy te wykazują spore różnice, w zależności od dziedziny naukowej i orientacji metodologicznej badacza opisującego interesujące go zmienne, a podobieństwa dopiero wtedy, kiedy sylwetkę psychologiczną powiąże się z konkretnymi warunkami społecznymi (Mikołajczyk, 1993)...
Refleksje na temat udziału i koordynacji akcji „Dzień Przedsiębiorczości”
Authors: Ziemianin-Profic Elżbieta
Published: February 2021

„Dzień Przedsiębiorczości” to akcja, która dawała szansę na lepsze przygotowanie młodzieży do wejścia na rynek pracy i karierę zawodową. Dawała również szansę na wykorzystanie w praktyce wiedzy zdobytej w szkole, wykonywanie zadań na wymarzonym stanowisku pracy jak również weryfikację wyboru kierunku dalszego kształcenia i planowania kariery zawodowej. Umożliwiała również udział w konkursach na reportaż i fotoreportaż z „Dnia Przedsiębiorczości”..
BULUD ƏSASLI ELEKTRON DÖVLƏT SİSTEMİ: MÖVCUD VƏZİYYƏTİ, PROBLEMLƏRİ VƏ TƏHLÜKƏSİZLİK MƏSƏLƏLƏRİ
Authors:   AMEA İnformasiya Texnologiyaları İnstitutu, Ələkbərov Rəşid
Published: February 2021

Məqalə bulud texnologiyalarının elektron dövlət (e-dövlət) sistemində istifadəsi məsələlərinə həsr olunmuşdur. Son dövrlərdə vətəndaşlar və dövlət qurumları e-dövlət sisteminin xidmətlərindən geniş istifadə edirlər. Bu isə hökumətin e-dövlət sisteminin yeni informasiya texnologiyaları əsasında qurulmasını tələb edir. Digər tərəfdən, təşkilatların öz şəbəkə infrastrukturunu genişləndirmək üçün istifadə etdiyi informasiya-telekommunikasiya avadanlıqlarının qiymətləri yüksəlir və əlavə xərclərə tələb yaranır. Eyni zamanda, e-dövlət sistemində elektron xidmətlərin (e-xidmət) sayının sürətlə artması vətəndaş və dövlət qurumları arasında məlumat mübadiləsinin genişlənməsinə və mürəkkəbliyinə gətirib çıxarır. Bulud texnologiyaları əsasında yaradılan e-dövlət modeli ölkənin iqtisadi və ictimai-siyasi inkişafına, həyat səviyyəsinin yüksəldilməsinə və demokratiyanın inkişafına böyük imkanlar yaradır. Qeyd edilənlərlə əlaqədər olaraq, məqalədə e-dövlət sisteminin səmərəli idarə edilməsi, istifadəçilərin keyfiyyətli xidmətlə təmin olunması və vətəndaş-dövlət strukturları arasında qarışılıqlı əlaqənin səmərəliliyinin artırılması üçün bulud texnologiyalarından istifadə edilməsi təklif edilmişdir. Məqalədə e-dövlət sisteminin qiymətləndirilməsi, e-dövlətin məqsədi, mövcud e-dövlətin istifadəsində meydana çıxan problemlər, bulud texnologiyalarının konsepsiyası, modelləri və xidmətləri analiz və tədqiq edilmişdir. Eyni zamanda, bulud əsaslı e-dövlət sisteminin vətəndaşlar və dövlət qurumları üçün yaratdığı üstünlüklər, problemlər və təhlükəsizlik məsələləri geniş təhlil olunmuşdur.
FƏRDİN VƏ CƏMİYYƏTİN İNFORMASİYA TƏHLÜKƏSİZLİYİ MƏDƏNİYYƏTİNİN BƏZİ ASPEKTLƏRİ HAQQINDA
Authors:   AMEA İnformasiya Texnologiyaları İnstitutu, Mahmudova Rəsmiyyə
Published: February 2021

Məqalədə fərdin və cəmiyyətin informasiya təhlükəsizliyi mədəniyyətinin bəzi aspektləri araşdırılır. İnformasiya təhlükəsizliyi problemlərinə texnoloji və humanitar aspektdən yanaşmalar təhlil edilir. İnformasiya sistemlərində toplanan informasiyanın, o cümlədən sirr daşıyan məlumatların mühafizəsi, fərdi məlumatların qorunması kimi problemlərin həlli texnoloji üsul və vasitələrlə yanaşı insan faktorundan asılı olduğu üçün informasiya təhlükəsizliyi mədəniyyətinin öyrənilməsi olduqca aktualdır. Bu baxımdan fərdin və cəmiyyətin informasiya təhlükəsizliyi ilə bağlı müxtəlif problemlər (informasiya bolluğunun yaratdığı problemlər, informasiya “çirklənməsi” problemləri, fərdi və kütləvi şüurun manipulyasiyası, kibercinayətlər, fərdi məlumatların qorunması, informasiya müharibələri, kiberxəstəliklər və s.) araşdırılır və bu problemlərin aradan qaldırılmasında informasiya təhlükəsizliyi mədəniyyətinin rolu əsaslandırılır. Müxtəlif yanaşmaların təhlili əsasında informasiya təhlükəsizliyi mədəniyyətinin mahiyyəti və tərkib hissələri analiz olunur. İnformasiya təhlükəsizliyi mədəniyyətinin texnoloji, informasiya-psixoloji və hüquqi-etik aspektləri araşdırılır və müəyyən təkliflər verilir. İşin yerinə yetirilməsində analiz və sintez, müqayisə, ümumiləşdirmə, sistemli yanaşma metodlarından istifadə edilmişdir. Məqalədə əldə edilən nəticələr informasiya təhlükəsizliyi problemlərini araşdıran tədqiqatçılar, informasiya təhlükəsizliyi fənnini tədris edən müəllimlər tərəfindən mənbə kimi istifadə oluna bilər.
CONCEPTION OF CREATING THE NATIONAL ANTI-PLAGIARISM SERVICE IN AZERBAIJAN
Authors:   Institute of Information Technology of ANAS, Hasanova Rahila , Asgarov Firudin ,   Institute of Information Technology of ANAS
Published: February 2021

Currently, fighting against plagiarism is one of the most actual problems in the scientific community and society. The fast development of information and communication technologies, the openness and accessibility of scientific information in the Internet, create a favorable environment for plagiarism. Every author may encounter such situations unintentionally or for some other reason. The article highlightes conception of creating the national anti-plagiarism service in Azerbaijan. It provides brief information about plagiarism and its types. Information about characteristics of anti-antiplagiarism systems is also provided. In the example of Azerbaijan, the stages of rendering national anti-plagiarism service are listed. The proposed national anti-plagiarism service can be used by teachers, students and researchers of all universities and research organizations. Thus, with the submitted reference for each scientific work, it is possible to decide whether it is original or not.
Effect of boron on the yield of wheat (Triticum aestivum L.) under center pivot sprinkler irrigation system in the West Desert of Iraq
Authors: Farhan Hammad Nawaf , Salim Saifuldeen Abdulrazzaq , Alalwany Abdulkarem A. Meklef , Abdullah Basheer Hamad , Aobad Heshim Mohammed
Published: February 2021

Two field experiments were conducted under field conditions under a sprinkler irrigation system in the West desert of Iraq, Al-Qaim Area, 400 km west of Baghdad. Underground water was used as a source of irrigation water to study the effect of different rates and different times of boron application on wheat cv. Ibaa99. RCBD with five treatments and three replications was used in this study. Boron dose was 2 kg/ha for soil application method and 0.30 kg/ha for foliar application method. Boron treatments were: 0 (control T1), 2 kg B ha-1 at sowing time (T2), 2 kg B ha-1 at 30 days after sowing (T3), 0.3 kg B ha-1 foliar application at 60 days after sowing (T4) and 0.3 kg B ha-1 for foliar application at 90 days after sowing (T5). Most boron treatments gave a significant increase as compared with control in morphological, physiological and productivity characters of wheat crop. The results revealed that B application treatment at 30 days after sowing time increased significantly the 1000 grains weight (17.6%) while T5 treatment increased significantly the chlorophyll content (12.41%) over control. In most cases, B application treatment at 60 days after sowing time showed the best results and increased significantly the plant height (5.24%), leaf area (9.18%), number of grains spike-1 (30.9 %), number of spike m-2 (18.8%), spike length (65.6%), Grains yield (34.6%) over control. There was evidence that the best dose of boron was 0.3 kg B ha-1 and the best time of B application to the foliage was at 60 days after sowing.
Developing an alternative media for visually impaired audiences: ‘Bioskop Harewos’ Bandung
Authors: Karolina Cut Meutia , Maryani Eni , Sjuchro Dian Wardiana
Published: February 2021

Bioskop Harewos is a cinema in the Bandung, West Java, intended for visually impaired audiences. This research focused on efforts to uncover the existence of Bioskop Harewos for the visually impaired and the model of watching films of visually impaired audiences in Bioskop Harewos. The research method was a qualitative case study using several theories and concepts for alternative media. This research collected various data from cinematographers, cinema managers, and Bioskop Harewos team and audiences through interviews. The results showed that Bioskop Harewos is an alternative media for visually impaired audiences in Bandung to watch films in cinemas. Even with the ‘Harewos’ system, the Bioskop Harewos had fulfilled the visually impaired audiences’ demands to watch films in the cinema. The technical limitations of Bioskop Harewos did not reduce the value of entertainment for visually impaired audiences.
Agenda Building Agenda Media Atribut Politik melalui Press Release dan Pemberitaan Koran
Authors: Parinussa Birgitta Femylia E. , Hartiana Theresia Intan , Nugraheni Yuli
Published: February 2021

The research aims to analyse the agenda building by political Public Relations of the presidential candidates through press releases and how newspapers highlight it. This is a descriptive quantitative research using content analysis methods. The results of this study indicate that the political Public Relations of the Presidential candidates has well implemented the information subsidies in their press releases.
Kualitas Komunikasi Keluarga tenaga kesehatan dimasa Pandemic Covid-19
Authors: Nursanti Siti , Utamidewi Wahyu , Tayo Yanti
Published: February 2021

This study aims to determine the motives of health workers who are still carrying out their profession during the COVID-19 pandemic and how the quality of health family communication during the COVID-19 pandemic. This research uses descriptive qualitative research method by collecting interview data online through zoom. The results of this study indicate that there is a motive for health workers who are still carrying out their profession during the COVID-19 pandemic, it is part of the profession that must be carried out because from the beginning they chose to work as health workers and during the COVID-19 pandemic if health workers did not carry out their obligations seriously. then this pandemic will never end. Communication barriers that occur due to difficulties in meeting with family members are replaced by the presence of communication technology. This even affects the quality of communication in the form of closeness and support among family members.
RuangGuru community as a reflection of future learning in time of COVID-19
Authors: Chinmi Maichel , Marta Rustono Farady , Jarata Jesus Rafael Boado
Published: February 2021

An effort to educate the people of a nation is a glorious educational goal, where intelligence is not only intellectually but a deeper meaning of intelligence itself. COVID-19 period is a genuinely uplifting meaning of the education itself. RuangGuru, an education-based application, provides solutions for Indonesians with free online schools. The researchers would like to see the shifting of meaning for a community who has used this application during COVID-19. The theory of Social Actions Media Studies was used to see the change in meaning. We also used the reception analysis method by Stuart Hall to classify the interviews' results into three categories, pro, contra, or neutral. The results indicate a shift in meaning due to the interpretation process by RuangGuru community, which is also influenced by local culture, on transition and future education is perceived.
KOMIKA STAND UP COMEDY DALAM PERSPEKTIF INDUSTRI BUDAYA (STUDI KASUS PANDJI PRAGIWAKSONO)
Authors: Triana Nunik
Published: February 2021

This paper reviews the position of stand up comic from the perspective of the culture industry by Theodor Adorno. In Adorno's view, the culture industry is always commercially oriented and therefore works or products that carry the character of artistic or cultural values will not be born because these products exist only to respond to market tastes formed by the capitalists. In this case, the artists will not be able to survive if they stick to idealism. With a qualitative approach and critical paradigm, the author takes stand up comic Pandji Pragiwaksono as a case study. The results of the analysis show that Pandji's figure as comic defeats Adorno's criticism. Pandji proves that art in culture industry is able to be an enlightening product, which do not just fulfill market tastes and follow homogeneous standards that set by capitalists. Especially on Pandji's works, it also has messages that can encourage people to think critically. Pandji also proved that he can make a good living by working as comic.
The discourse of men's facial care products in Instagram from the Foucauldian perspective
Authors: Putranto Teguh Dwi , Suyanto Bagong , Ariadi Septi , Santos Roberto Rudolf T
Published: February 2021

Talking about body appearance, of course, cannot be separated from metrosexual men who tend to place great importance on appearance, from the way of dress to rituals in caring for their bodies. The men's body has been viewed and utilised as a commodity from the capitalist industry to rival the women's body. This study seeks to explore the discourse Erto's Men as one of facial care product for men built through posts on Instagram because Erto's Men is the face care product that appears the most in searches via #metrosexual on Instagram. The method used in this research is a critical discourse analysis on the @ertosmen Instagram post from June until August 2020. The results obtained in this study indicate that Erto's Men as a men facial skincare product builds a disciplining men's bodies by juxtaposing metrosexual representations through clean and bright skin, and with masculine representations through beard growth. So that through this representation, Erto's Men also helps build a health discourse for men through masculine concepts.
Plansız Satın Alma Üzerinde Raf Yönetiminin Etkisi: Kütahya Sera AVM’de Bir Araştırma
Authors: KAHRAMAN Hamit , KIRBIYIKOĞLU Merve
Published: February 2021

İşletmelerin tüketicileri plansız satın almaya yöneltirken kullanabileceği çeşitli alternatifler bulunmaktadır. Plansız satın alma ile ilgili literatürde birçok araştırma yapılmış fakat bu araştırmalar genellikle mağazadaki müzik, renk ya da fiyat gibi unsurları ele alarak raf yönetimine yüzeysel olarak değinmişlerdir. Dolayısıyla bu çalışmada raf yönetiminin plansız satın alma üzerinde etkili olup olmadığı araştırılmak istenmiştir. Çalışmanın uygulama kısmında Kütahya Sera AVM müşterisi olan 400 kişiye ait anket verileri kullanılmıştır. Veri analizinde öncelikle güvenilirlik analizi yapılmış sonrasında değişkenlere faktör analizi uygulanmıştır. Raf yönetimi boyutlarının plansız satın alma üzerindeki etkisini test etmek için de regresyon analizi yapılmıştır. Regresyon analizi sonucunda, “mağaza içi raf yerleşimi ve düzeni boyutu” ve “etiket kullanımı ve yönetimi boyutu”nun plansız satın alma üzerinde anlamlı bir etkiye sahip olduğu ancak “rafların idaresi ve mamul teşhiri boyutu”nun plansız satın alma üzerinde anlamlı bir etkiye sahip olmadığı sonucuna ulaşılmıştır. Bu sonuçtan hareketle de mağazalarda tüketicileri plansız satın almaya yönlendirmek için koridorların geniş ve rahat hale getirilmesi, raf diziliminin alışveriş yapmayı kolay ve hızlı hale getirecek şekilde tasarlanması ve ürünlerin müşteriler tarafından kolaylıkla ulaşabilecek yükseklikte ve genişlikteki raflarda sergilenmesi yönünde düzenlemelerin yapılması gerektiği önerilebilmektedir.
Importância da terapia por pressão negativa na prática clínica de enfermagem
Authors: Cavalcante Iris Medeiros , Da Silva Ednamare Pereira
Published: February 2021

Objetivo: Descrever a importância da terapia por pressão negativa no tratamento de feridas, com ênfase em suas engrenagens de ação e as indicações terapêuticas. Métodos: Revisão integrativa da literatura, sendo apresentadas os seguintes estágios: iniciando pela escolha do tema e a seleção da argumentação e debate dos conhecimentos para a revisão da bibliografia eleita, exposição e esclarecimento dos dados a serem retirados dos documentos selecionados, evidenciando suas particularidades, tal como determinar seus valores analisando os seguintes descritores: terapêutica, tratamento de ferimentos com pressão negativa, ferimentos e lesões, cuidados de enfermagem. Resultados: Foi possível identificar que o uso da TPN acelera a cicatrização, reduz o tempo de tratamento e o risco de infecção, tem melhor custo-benefício conquistando mais profissionais devido as benesses proporcionadas. Considerações finais: Após revisão de variados estudos, infere-se que a Terapia por pressão negativa é uma importante aliada do enfermeiro no tratamento de feridas complexas, gerando resultados importantes para a saúde bem-estar do paciente.
SYNERGETIC EFFECT FROM THE APPLICATION OF THE CONCEPTS OF "LEAN PRODUCTION" AND "INDUSTRY 4.0" FOR ENTERPRISES IN THE TRANSPORT INDUSTRY
Authors:   State University of Infrastructure and Technologies, Sorokun Yuliia
Published: February 2021

Abstract the philosophy of lean production, which consists of optimizing production processes, eliminating losses, improving the quality of goods and services, customer satisfaction, and continuous improvement, is extremely relevant today. Also, this concept is very consonant with the latest industrial revolution - Industry 4.0 (or the Fourth Industrial Revolution), which aims to make the transition from conventional automation of production, the use of information technology in production (which were the essence of the third industrial revolution) to the network of resources, information flows, objects and people. The purpose of this study was to examine the relationship between lean production paradigms and Industry 4.0. Both concepts with their tools were analyzed, their influence on each other was discovered and the possibility of integrating lean production methods with technologies of Industry 4.0 was considered on the basis of enterprises of the transport industry. This article proposes to consider the concepts of "Lean Production" and "Industry 4.0" as separate areas of enterprise development, describing its advantages and disadvantages, and the search for empirical evidence of the relationship between them. The tools and methods of the concepts of Lean Production and Industry 4.0 are investigated and compared to find the main similar and different technological characteristics. The compatibility of concepts due to the similarity of goals and principles of paradigms is considered, in particular, efficient use of resources and minimization of losses, continuous improvement, and use of technologies to automate processes. The possibility of combining the advantages of each concept to create a common flexible system to increase the efficiency of transport enterprises and the transport industry as a whole was assessed.
THE STRATEGIC ANALYSIS OF THE FORMATION OF AN INNOVATIVE TOOLS OF COMMODITY RESEARCH AND COMMERCIAL ACTIVITY FOR THE PURPOSE OF IMPLEMENTATION OF AN ECO-FRIENDLY PRODUCTS
Authors:   Bila Tserkva National Agrarian University, Satyr Larysa , Kepko Valentyna ,   Bila Tserkva National Agrarian University, Stadnik Leonid ,   Bila Tserkva National Agrarian University
Published: February 2021

The growth of living standards in the world, the development and introduction of innovations in technical and technological areas of human activity have changed the trend of public consciousness, bringing to the foreground the issue of greening the production and consumption of goods. As for today, the most popular outlook on life among the economically active population is the necessity to lead a healthy lifestyle and consume natural organic products, which in turn contributes to the development of the market for eco-friendly goods and organic products. It ought to be noted that the approach to the production of an environmentally friendly products, the cultivation of which will cause minimal damage to the environment, is innovative. Thus, the process of production and commercial sale of environmentally friendly products is associated with a number of innovations in the technologies themselves of growing products and innovative methods of promoting this product on the market. At the same time, it should be noted that in the scientific literature the issues of developing tools for commodity research and commercial activities to promote and sell environmentally friendly products are insufficiently considered, which has led to the relevance of the chosen topic. The article conducts research on the formation of innovative tools for commodity research and commercial activities in order to sell eco-friendly products. During the study it has been found that the process of production and commercialization of environmentally friendly products is associated with a number of innovations in the technology of growing products and innovative methods of promoting this product on the market. The analysis of the basic commodity research characteristics of the environmentally friendly products has been carried out. The key principles of making environmentally friendly products have been outlined. The volumes of the market in which environmentally friendly products are sold have been analyzed and the main sales channels of goods and products of this category in the world and in Ukraine have been determined. The main motives for buying and consuming environmentally friendly products are identified. Factors that stimulate the purchase of an environmentally friendly products have been distinguished. Proposals for the development of innovative tools for commodity research and commercial activities in the market of environmentally friendly products have been given and, particularly, it is stated that its best form are marketplaces.
ORGANIZATION OF FUEL ACCOUNTING AS AN INSTRUMENT OF OPTIMIZATION OF COSTS FOR USING OF MOTOR TRANSPORT
Authors:   Khmelnytskyi National University, Fesun Iryna
Published: February 2021

Costs of using motor transport is directly related to the quantity and quality of fuel and lubricants and their valuation. The latter depends significantly on the prices generated in the fuel and energy market and the logistics policy of the enterprise, which is the basis for the organization of accounting for fuel and lubricants as an object of accounting, costs and management impact. Considering the organization of accounting as a set of measures to organize the work of the accounting staff and the organization of the process of accounting and reporting, the dominant influence of technical and methodological features of accounting on the formation of levers of management influence. In the article we have compiled a comparative table of the most common in economic practice methods of purchasing fuels and lubricants and identified key details that affect the formation of economic indicators of documentary support of business transactions. The basic methods of purchasing fuel include: cash purchase (has a very limited scope) and non-cash purchases using: list on the sale of petroleum products, coupons, scratch cards and fuel smart cards. The specifics of construction of accounting nomenclatures at the stage of primary and current accounting by each of these methods are revealed. The key problems that complicate the rational organization of accounting of fuel and lubricants in practice are identified: regulatory gaps in the regulation of documentary support of records in accounting; vagueness (or underestimation) of the significance of the contractual settlement of the moment and conditions of transfer of ownership of fuel; lack of practical experience in applying professional judgments in the qualification of objects of accounting for non-cash supply of fuels and lubricants. Based on the results of a critical analysis of the methods of purchasing fuels and lubricants, a conclusion was made about the feasibility of a practical choice in favor of one of them (or a combination thereof) based on an assessment of their efficiency.
IMPROVEMENT OF INSTITUTIONAL BASIS OF STATE REGULATORY POLICY THROUGH THE APPLICATION OF ELECTRONIC GOVERNANCE
Authors:   Kherson National Technical University, Danilova Larysa , Selivanov Serhii ,   State Migration Service of Ukraine, Tyshchenko Svitlana ,   Mykolayiv National Agrarian University
Published: February 2021

The article considers the problem of building the institutional foundations for the effective implementation of domestic regulatory policy during 2010-2020. The author of the study proceeds from the conceptual approach that "regulatory policy" should be considered as an effective tool of state regulation of the national economy, and it must promote socio-economic development of the whole country and the welfare of the population through sustainable economic development, ensuring a safe environment. Achieving the highest social value (life, health, honor and dignity, inviolability and security) of man. It is noted that the Ukrainian government in the implementation of regulatory policy through the use of e-government provides only automatic receipt of additional benefits from the domestic economy, which will provide at least minimal economic growth at 6% with a steady decline in Ukrainian production. The article pays attention to the historical and logical development of the implementation of regulatory policy institutions. At the same time, two periods of such implementation were noted: until 2016, which is characterized by government legislative initiatives, and from 2016, when government initiatives were to provide international financial resources for EU programs, which ensured effective and mass implementation of the institution in the form of Administrative Service Centre (ASC). The article summarizes the practice of implementing ASC in the regions of Ukraine and notes the regional priority of European programs. Thus, the program "U-LEAD with Europe" covers almost all regions of Ukraine and is dominant in terms of funding. The UCBI-IDLO program is focused exclusively on Donetsk and Luhansk regions, EGAP works in Vinnytsia, Dnipropetrovsk and Volyn regions of Ukraine. It has been proved that the institutions in the form of ASC are exclusively image projects and are mostly created at the expense of European funding, and the legislators of the initiative of the Ukrainian authorities must ensure their profitability through the adoption of a bill on administrative fees. The question of the level and base of this shortsighted tax requires a thorough study and modeling of socio-economic consequences for rural residents, because the level of income of the rural population is far from the level of urban residents.
SOCIOMETRIC ASSESSMENT OF INTERACTION OF MARKETING MECHANISM ENTITIES
Authors:   Dmytro Motornyi Tavria State Agrotechnological University, Konovalenko Anastasiia
Published: February 2021

The article describes methodological approaches to expanding the possibilities of using the sociometric method of conducting a marketing study of the interaction of subjects of the marketing mechanism on the example of food safety management for school-age children. The requirements to be observed when conducting sociometric assessment are disclosed. The form of a sociometric card is presented, which serves as a tool for conducting a survey of experts; important indicators that characterize the state of the research object are based on the compilation of the card's content. In order to determine the state of interaction of the subjects of the marketing mechanism, a sociogram was compiled indicating the deviation, mutual deviation, choice and mutual choice of marketing subjects. The article describes the methodology for calculating individual sociometric indices (diagnostic indicators), including indices of sociometric status, expansiveness, isolation. On the basis of the calculations carried out, an assessment of the level of well-being of the interaction of subjects was carried out, a new approach to determining the sociometric status of marketing subjects was proposed according to the criteria obtained in the course of generalizing the sociomatrix. The traditional food safety management system for school-age children provides for the development of state programs and its implementation through the state education system. The results of sociometric research prove that this approach is the least effective. The existing system requires the active involvement of the category of "leaders" (family, manufacturers, retail), which is possible through the introduction of a marketing mechanism. On the basis of the results obtained in the course of the study, conclusions were drawn about the need to form new conceptual approaches to the functioning of the child nutrition safety management system. The application of the approach described in the article to assessing the interaction of marketing subjects forms an information base for developing a program aimed at increasing the coordination of joint actions of marketing subjects, the effectiveness of their interaction and increasing the likelihood of achieving the desired results, determines the practical value of the results and the possibility of their application in various markets.
ADJUSTING THE COMPARABILITY PARAMETERS OF TRANSACTIONS FOR TRANSFER PRICING PURPOSES
Authors:   Taras Shevchenko National University of Kyiv, Varnalii Zakharii , Matsur Serhii ,   Taras Shevchenko National University of Kyiv
Published: February 2021

The article defines the relevance of the fight against money laundering and tax evasion, generalizes in strengthening control over transfer pricing. It is substantiated that one of the main problems of application of transfer pricing methods is analysis of potentially comparable transactions that have certain differences from controlled transactions, generates the need for qualitative adjustments of comparability. The main details of applying all types of adjustments to the conditions of transactions in order to make them comparable are disclosed. The sequence of application of the following adjustments is disclosed: adjustments for payment terms; adjustments for delivery terms; adjustments for currency of settlement; adjustments for volume; adjustments for contract terms (bringing futures to spots) adjustments for working capital. It is proved that when applying the net profit method for price control it is reasonable to make adjustments to profitability indicators to level out the significant differences in accounts receivable, accounts payable, inventories according to the analyzed company and potentially comparable company. It is noted that comparability adjustments are appropriate only for differences that would have a material impact on the comparison. Some differences consistently exist between the comparability attributes of controlled transactions of a taxpayer and a third party. Comparison may be appropriate despite an uncorrected difference, provided the difference does not have a material effect on the reliability of the comparison. The article also investigates the basic parameters of comparability of transactions, discloses the problems of applying adjustments, analyzes the procedure for applying adjustments, and provides relevant mechanisms for the most common adjustments that can be applied by taxpayers when preparing transfer pricing documentation.
SHADOW ECONOMY AND OFFSHORE ECONOMIC ACTIVITY
Authors:   Kyiv National University of Economics named after Vadym Hetman, Tsymbal Lyudmyla
Published: February 2021

The shadow economy, without a doubt, is one of the leading areas of research in the context of mastering the levers of state regulation of the national economy. In interpreting the shadow economy, the researcher takes into account the resource aspect of its existence, but rather its adaptability and impact on institutional isomorphisms. The article identifies the lack of a unified approach to the interpretation of the economic definition of "shadow economy", which is primarily determined by the complexity and multifaceted nature of this economic concept. Due to the scale of the shadow economy (according to the integrated indicator of the shadow economy in Ukraine, its volume is 30% of gross domestic product), as well as the hidden nature of its functioning as a separate environment of the national economy, the method still has a significant impact on her assessment. In the structure of the shadow economy in modern economic relations is defined and offshore activities as a special type of hidden economy that avoids paying taxes, or is carried out for tax optimization, the formation of industrial competitive advantages and global production chains. For the state, there is pressure on financial security, which is caused by the reduction and erosion of the tax base, the formation of a system of tax rebates, obtaining illegal or illegal benefits, compensation, benefits or subsidies. The importance of this issue is due to the scale of this economic phenomenon, because according to expert estimates in offshore zones and the gray economy revolves about a third of world gross domestic product, and economic losses are quite significant, so the United States loses about $ 450 billion annually. , and Ukraine about 6 billion dollars. The actual combination of such complex processes is of scientific interest.
GLOBAL CHALLENGES FOR OIL ANF FAT INDUSTRY OF UKRAINE IN 2020
Authors:   Vinnytsia National Agrarian University, Beskupska Olena
Published: February 2021

The article deals with the problems of the oil and fat industry in the 2020-2021 marketing year and the main reasons for their occurrence. The strategic importance of the oil and fat industry for the country's economy as a whole has been determined. The performance of this industry, since 1999, when the export duty on sunflower seeds was introduced, annually continues to confirm the advantages of the economy's transition from a raw material type, turning into a raw material appendage for the economies of developed countries, to the creation of a competitive product with high added value within the country. The article pointed out that a 15% drop in the yield of oilseeds in 2020 significantly influenced the formation of a pricing policy for oilseeds and negatively affected the activities of processing enterprises. The necessity of state intervention in case of uncontrolled growth of prices for raw materials and the maximum restriction of export of raw materials from the country are substantiated. The food security of our country and the development of domestic agriculture largely depend on the quality of decisions made at the state level today. For the stable and dynamic development of the agro-industrial complex of Ukraine, and in particular the oil and fat industry, it is necessary to maintain active cooperation between the state and business, which will help to attract foreign investments more actively and produce products with higher added value. It was found that with the total processing capacity of oilseeds at the level of 23 mln tons per year, there is a need to contain exports as much as possible. Since a maximum of 16 million tons of sunflower and about 1 million tons of soybeans and rapeseed are processed, there is a need to increase processing by introducing an export duty on all oilseeds, thus stimulating not the export of raw materials, but the processing and export of final products.
Cherry breeding in the world: current analysis and future perspectives
Authors: Quero Garcia José
Published: February 2021

Modern cherry breeding is relatively recent, as compared to other major crops. Nevertheless, in the last 30 years, numerous cultivars have been released, which has contributed to a significant increase in cherry production. The most important public breeding programs launched during the XXth century remain still active and new programs emerge in countries such as Chile, China or Spain. More recently, private actors are playing an increasingly important role, in particular those located in California, which conduct breeding preferentially for early-maturing and low-chilling cultivars. Nevertheless, cherry production faces significant threats, either related to the consequences of the global climate change (and in particular to the global warming) or to the emergence of new pest and diseases (such as for example the fly Drosophila suzukii). Hence, breeder have to incorporate new traits into their selection schemes, on top of the traditional and unavoidable ones, such as productivity, fruit size and firmness, tasting quality, etc. However, because of specific characteristics and of the length of the juvenility period, breeding has been traditionally limited to a rather narrow genetic base. Thus, it might not be straightforward to find interesting alleles in the breeder’ portfolios for traits of adaptability to biotic and abiotic stresses. For this reason, the preservation and characterization of germplasm resources should be considered as an urgent priority. With the recent technological developments in the area of molecular biology and bioinformatics, the use of DNA-based information, through molecular marker-assisted selection approaches, has become a reality for cherry breeder. Although important research efforts are still needed in order to disentangle the genetic determinism of the main traits of agronomic interest, these methodologies allow already significant reductions in the breeding costs. In this paper, the major goals and methodologies currently considered by sweet cherry breeder will be reviewed, and perspectives with regards to new directions and needs will be briefly developed.
Periodicity for the Fourier quantum walk on regular graphs
Authors: Saito Kei
Published: February 2021

Quantum walks determined by the coin operator on graphs have been intensively studied. The typical examples of coin operator are the Grover and Fourier matrices. The periodicity of the Grover walk is well investigated. However, the corresponding result on the Fourier walk is not known. In this paper, we present a necessary condition for the Fourier walk on regular graphs to have the finite period. As an application of our result, we show that the Fourier walks do not have any finite period for some classes of regular graphs such as complete graphs, cycle graphs with selfloops, and hypercubes.
Quantum fast-forwarding: Markov chains and graph property testing
Authors: Apers Simon , Scarlet Alain
Published: February 2021

We introduce a new tool for quantum algorithms called quantum fast-forwarding (QFF). The tool uses quantum walks as a means to quadratically fast-forward a reversible Markov chain. More specifically, with P the Markov chain transition matrix and D = \sqrt{P\circ P^T} its discriminant matrix (D=P if P is symmetric), we construct a quantum walk algorithm that for any quantum state |v> and integer t returns a quantum state \epsilon-close to the state D^t|v>/\|D^t|v>. The algorithm uses O(|D^t|v>|^{-1}\sqrt{t\log(\epsilon\|D^t|v>})^{-1}}) expected quantum walk steps and O(\|D^t|v>|^{-1}) expected reflections around |v>. This shows that quantum walks can accelerate the transient dynamics of Markov chains, complementing the line of results that proves the acceleration of their limit behavior. We show that this tool leads to speedups on random walk algorithms in a very natural way. Specifically we consider random walk algorithms for testing the graph expansion and clusterability, and show that we can quadratically improve the dependency of the classical property testers on the random walk runtime. Moreover, our quantum algorithm exponentially improves the space complexity of the classical tester to logarithmic. As a subroutine of independent interest, we use QFF for determining whether a given pair of nodes lies in the same cluster or in separate clusters. This solves a robust version of s-t connectivity, relevant in a learning context for classifying objects among a set of examples. The different algorithms crucially rely on the quantum speedup of the transient behavior of random walks.
Quantum fidelity evolution of Penning trap coherent states in an asymmetric open quantum system
Authors: Mehrabankar Somayeh , Afshar Davood , Jafarpour Mojtaba
Published: February 2021

Assuming the Born-Markov approximation, we study the evolution of quantum fidelity in asymmetric systems consisting of two and three-mode independent oscillators interacting with a thermal bath. To this end, considering the Penning trap coherent states as the initial states of the system, we have studied the evolution of the quantum fidelity as a function of the parameters of the system, the environment and the initial state, in the framework of open systems theory. It is observed that fidelity is a decreasing function of the temperature and dissipation coefficient for both two and three-mode states. However, for the two-mode state, the fidelity is an oscillating function of time but a decreasing one in the low values of the magnetic field. In the case of a three-mode state, although the fidelity decreases with the magnetic field, dissipation coefficient and temperature, it is an irregular function of the asymmetric coefficient.
Cohering power and decohering power of Gaussian unitary operations
Authors: Wang Yangyang , Qi Xiaofei , Hou Jinchuan , Ma Rufen
Published: February 2021

Having a suitable measure to quantify the coherence of quantum states, a natural task is to evaluate the power of quantum channels for creating or destroying the coherence of input quantum states. In the present paper, by introducing the maximal coherent Gaussian states based on the relative entropy measure of coherence, we propose the (generalized) cohering power and the (generalized) decohering power of Gaussian unitary operations for continuous-variable systems. Some basic properties are obtained and the cohering power and decohering power of two special kinds of Gaussian unitary operations are calculated.
Quantum speedup of training radial basis function networks
Authors: Shao Changpeng
Published: February 2021

Radial basis function (RBF) network is a simple but useful neural network model that contains wide applications in machine learning. The training of an RBF network reduces to solve a linear system, which is time consuming classically. Based on HHL algorithm, we propose two quantum algorithms to train RBF networks. To apply the HHL algorithm, we choose using the Hamiltonian simulation algorithm proposed in [P. Rebentrost, A. Steffens, I. Marvian and S. Lloyd, Phys. Rev. A 97, 012327, 2018]. However, to use this result, an oracle to query the entries of the matrix of the network should be constructed. We apply the amplitude estimation technique to build this oracle. The final results indicate that if the centers of the RBF network are the training samples, then the quantum computer achieves exponential speedup at the number and the dimension of training samples over the classical computer; if the centers are determined by the K-means algorithm, then the quantum computer achieves quadratic speedup at the number of samples and exponential speedup at the dimension of samples.