bluuebunny/crossref_metadata_2025 huggingface dataset:
Dementia-Related Barriers to mHealth Use: Validation by Expert Opinion
Authors: Engelsma Thomas , Yurt Ahsen , Jaspers Monique W. , Peute Linda W.
Published: May 2022

mHealth use for people with dementia is fraught with factors influencing its implementation in care and daily life. A better understanding of these factors may provide guidelines to inclusive design. This study aimed to assess whether factors gathered in a literature-based model could be validated by opinions of experts. On basis of a questionnaire as part of a larger study, experts identified barriers that they considered to be related to aging and dementia influencing mHealth use. Nineteen barriers that were mentioned by the dementia experts were covered in our literature-based model. No adaptions to the model were required. The dementia experts acclaimed three barriers to mHealth use that could not be mapped onto the framework: the unavailability of (informal) caregivers to support the mHealth use, the stage and type of dementia of an mHealth user, and the fear of the unknown. These should be considered as prerequisites in the implementation phase of mHealth and explored more in future research.
Pervasive Monitoring of Public Health and Well-Being in Urban Areas with Blue-Green Solutions
Authors: Gallos Parisis , Menychtas Andreas , Panagopoulos Christos , Kaselimi Maria , Rallis Ioannis , Doulamis Anastasios , Doulamis Nikolaos , Bimpas Manthos , Aggeli Aikaterini , Protopapadakis Eftychios , Sardis Emmanuel , Maglogiannis Ilias
Published: May 2022

The urban environment seems to affect the citizens’ health. The implementation of Blue-Green Solutions (BGS) in urban areas have been used to promote public health and citizens well-being. The aim of this paper is to present the development of an mHealth app for monitoring patients and citizens health status in areas where BGS will be applied. The “HEART by BioAsssist” application could be used as a health and other data collection tool as well as an “intelligent assistant” to monitor and promote patient’s physical activity in areas with Blue-Green Solutions.
Classification of Emotional States Using EEG Signals and Wavelet Packet Transform Features
Authors: Kumar Himanshu , Ganapathy Nagarajan , Puthankattil Subha D. , Swaminathan Ramakrishnan
Published: May 2022

In this work, an attempt has been made to classify arousal and valence states of emotion using time-domain features extracted from the Wavelet Packet Transform. For this, Electroencephalogram (EEG) signals from the publicly available DEAP database are considered. EEG signals are first decomposed using wavelet packet decomposition into θ, α, β, and γ bands. Then featural, namely band energy, sub-band energy ratio, root mean of energy, and information entropy of band energy is estimated. These features are fed into various machine learning classifiers such as support vector machines, linear discriminant analysis, K-nearest neighbor, and random forest. Results indicate that features extracted from wavelet packet transform can predict the arousal and valence emotional states. It is also seen that Support Vector Machines perform the best for both arousal (f-m = 75.68%) and valence(f-m=57.53%). This method can be used for the recognition of emotional states for various clinical purposes in emotion-related psychological disorders like major depressive disorder.
Electronic Health Records on the Top of Medical Device Incident Reports
Authors: Kumpuvaara Krista , Jormanainen Vesa , Vainiola Tarja , Ikonen Tuija S.
Published: May 2022

Medical Device incident reporting is a legal obligation for professional users in Finland. We analyzed all medical device incident reports recorded into the national incident repository from January 2014 to August 2021. Almost 30% of the total of 5,897 recorded incidents were caused by top ten devices, of which electronic health records were the most common (332 incidents). High number of incidents caused by electronic health records arouses safety concerns. A further analysis is required to explore the causes of findings.
Ambulatory Peritoneal Dialysis Analysis Framework
Authors: Inacio Nicolas , Lissorgues Gaëlle , Ugon Adrien , Bagnis Corinne , Lovis Christian , Bjelogrlic Mina
Published: May 2022

This paper presents the design of an autonomous tracking device to enhance understanding of ambulatory peritoneal dialysis. The resulting tool aims to serve as a framework for research analysis and a decision support for treatment adjustments in peritoneal dialysis.
Організаційні та криміналістичні аспекти роботи з електронними доказами
Authors: Manzhai O. V. , Potylchak А. О. , Manzhai І. А.
Published: May 2022

На прикладі українського досвіду роботи правоохоронних органів проаналізовано особливості роботи з електронними (цифровими) доказами. Увагу зосереджено на питаннях, пов’язаних із формалізацією та вивченням змісту електронних слідів злочину. За допомогою кількісних та якісних методів запропоновано шляхи вирішення проблемних питань у сфері роботи з електронними даними. Як емпіричні дані використано результати анкетування поліцейських, працівників прокуратури та науково-педагогічного складу закладів вищої освіти системи МВС України, а також проміжні результати пілотного проєкту щодо протидії злочинам у кіберсфері, який реалізується в одному із закладів вищої освіти у взаємодії з регіональними підрозділами кіберполіції та регіональними управліннями поліції у двох областях України. Проміжні результати участі у проєкті свідчать, що навіть проста автоматизація окремих процесів обробки й аналізу інформації в електронному вигляді здатна суттєво скоротити час розслідування.

Окрему увагу приділено покращенню організації роботи з електронними доказами. Обґрунтовано позицію про необхідність набуття навичок і знань роботи з електронними доказами пересічними правоохоронцями. Зазначено, що природа та механізм формування електронних даних дозволяють розглядати їх як окремий вид доказів, а визначені в чинному українському законодавстві форми їх фіксації сьогодні не є досконалими. На основі опрацьованих результатів показано, що правоохоронцям під час розслідування злочинів все частіше доводиться стикатися з даними великого об’єму. Акцентовано увагу на особливостях роботи з відповідями установ, підприємств, організацій, вилученими образами та даними з носіїв, банками даних, комбінаціями переліченого. Запропоновані рішення враховують досвід, набутий під час участі в проєкті зі взаємодії представників закладів вищої освіти та поліції щодо розслідування злочинів.
Участь захисника у спеціальному досудовому розслідуванні кримінальних правопорушень
Authors: Ablamskyi S. Ye.
Published: May 2022

Статтю присвячено комплексному аналізу питань, що стосуються особливостей участі захисника у спеціальному досудовому розслідуванні кримінальних правопорушень. На підставі аналізу КПК України 2012 р. окреслено особливості участі захисника у спеціальному досудовому розслідуванні, що дало змогу виокремити такі законодавчі неузгодженості: суперечливість положень закону щодо початкового моменту залучення захисника, недосконалість процесуального механізму залучення захисника, невизначеність строків направлення слідчим суддею ухвали про залучення захисника до регіональних центрів вторинної правової допомоги, можливості заміни адвоката тощо. За результатами дослідження надано пропозиції з усунення окреслених проблемних питань.
Soporte didáctico para mejorar la competencia lectora
Authors: Chávez Rosero Jairo Ricardo , Rosero Benítez Ludgardo Raúl
Published: May 2022

El objetivo fundamental de este libro es proporcionar al docente y estudiante información académica que determine una experiencia de creación y empeño para mejorar el nivel y hábito de la competencia lectora. Las estrategias creativas propuestas por los autores dinamizarán el hábito lector y propenderán a mejorar y corregir los malos hábitos lectores que en el transcurso del diario vivir se han vuelto incontrolables y muy a menudo incorregibles. El libro incluye información pedagógica-científica, ayudas académicas que tratan de orientar a los que se inician en el ámbito lector, a comprender, utilizar y diagnosticar el contenido y traducirlo a la cotidianidad crítica de la lectura.
ПРО ОЦІНЮВАННЯ ЕФЕКТИВНОСТІ ПУБЛІЧНОГО УПРАВЛІННЯ ТЕРИТОРІАЛЬНИМИ ГРОМАДАМИ
Authors: Дзвінчук Дмитро Іванович , Лютий Марк Олегович
Published: May 2022

Вітчизняне публічне управління на рівні територіальних громад сьогодні зустрілося з проблемою забезпечення результативного і ефективного виконання своїх функцій щодо суспільних трансформацій в процесі місцевого економічного розвитку. Мета роботи. Обґрунтування і апробація для органів місцевого самоврядування таких індикаторів для оперативного оцінювання ефективності їх управління діяльністю ТГ, які б демонстрували реальний зв’язок між результатами місцевого економічного розвитку і вкладу в цей розвиток органу публічного управління. Методологія. У статті досліджено сутність відомих підходів і показників результативності функціонування територіальної громади та оцінок ефективності управління її функціонуванням органом місцевого самоврядування, на основі чого запропоновані такі нові індикатори, як коефіцієнт трансформації ТГ і коефіцієнт ефективності управління ОМС. Наукова новизна. В якості таких показників обґрунтовано доцільність використання коефіцієнта трансформації у вигляді відношення вартості всіх генерованих населенням ТГ товарів і послуг до вартості всіх витрачених ними для цього ресурсів, коефіцієнт ефективності управління органу місцевого самоврядування у вигляді відношення сплачених до загального фонду громади податків і зборів від генерованих і реалізованих її населенням товарів та послуг до суми витрат, понесених для утримання цього органу, показник завантаженості працівників органу місцевого самоврядування у вигляді відношення чисельності населення в громаді до числа всіх працівників за штатним розписом ОМС, а також вартість утримання органу управління для одного жителя громади у вигляді відношення всіх видатків на його утримання до кількості жителів в громаді. Висновки. На прикладі територіальних громад Івано-Франківської області продемонстровано доцільність використання запропонованого переліку показників для оцінювання і порівняльного аналізу результативності та ефективності функціонування територіальних громад та їх органів управління з можливістю розрахунку цих показників на основі доступних статистичних даних для кожної громади, встановлення її місця в загальному рейтингу та виявлення проблемних ситуацій з метою формулювання пропозицій щодо удосконалення роботи органу управління, його лідерів, функціонерів і населення громади.
EVALUASI KELONGSORAN DAN ALTERNATIF PERKUATAN MENGGUNAKAN GEOTEKSTIL DENGAN PROGRAM GEOSLOPE (STUDI KASUS: KELONGSORAN TOL CIPALI KM 122 JALUR B)
Authors: Ramadan Akhdan Fajri , Maha Agung Putera Agung
Published: May 2022

Reinforcement of a slope is a step that is often taken in increasing the Safety Factor (SF) of an embankment or excavation. In the road toll Cikopo - Palimanan the road which discount a lot of excavation and heap case the resulted in the magnitude of the possibility landslide. This studies to evaluate about handling of a landslide STA on the road toll Cikopo - Palimanan namely at KM 122 + 600 Line B here reinforcement sed is Geotextile. The analysis is used in calculating the Safety Factor (SF) manually or using a program Geoslope using methods Bishop where the field of landslide divided into several segments to be calculated force that worked in the segments from the analysis manually without the influence of the earthquake number of safeties is 1.6 and by using the program the result is 1.5. For analysis is with the influence of the earthquake (kh) of 0,2 obtained the numbers of safety 1.05 using manual analysis and 0.9 using the program. From these results, the slope without reinforcement with the influence of the earthquake must be strengthened because SF 1.10. Reinforcement using geotextiles is divided into 2 because the embankment height is > 6 meters, namely the lower zone and the upper zone, with the distance between the geotextile and the length of the geotextile being the lower zone of 0.30 m and 30 m, while for the upper zone the distance between the geotextile and the length of the geotextile is 0. 60 m and 18.5 m. From the results of the geotextile use as reinforcement have Safety Factor score at 1.49 which increased by 40% from the condition without reinforcement
 Keywords: Geotextile, Landslide, Reinforcement, Safety Factor.
DIFFERENTIATION OF PIT RATES IN EU MEMBER STATES
Authors:   Uzhorod National University, Zayats Olena , Teplova Lyudmyla ,   Uzhorod National University
Published: May 2022

In modern economic realities, special attention is paid to forming an effective tax system that promotes the sustainable economic development of all actors in the global economy. This work aims to analyse the experience of EU member states in the taxation of citizens’ incomes and assess the possibilities of implementing the expertise of EU tax reforms in Ukraine. The article examines the rates of personal income taxes in the European Union’s member states and Ukraine. It is noted that personal income tax rates in all countries of the world belong to the national taxes, which are used to form state and local budgets. In most countries, personal income taxes have a progressive structure, which means that the tax rate paid by individuals increases as they receive higher wages. It has been identified that personal income tax rates differ significantly in EU member states. Still, all European countries have introduced a progressive scale of individual income tax based on the «rich pays more» principle. The work considers the value of tax rates in the European Union member states. The peculiarities of the taxation system of natural persons in the EU member states are highlighted. Analysis of the differentiation of personal income tax rates in European Union member states has show that applying progressive personal income tax systems helps reduse income inequality. The tax system of Ukraine is assessed, and the ways of transforming the current tax burden are suggested. It is concluded that in the conditions of the Russian-Ukrainian war, unstable and turbulent economic situation, the issue of changing the tax burden on taxpayers is ripe not because we want to be in the European Union but because the point of effective tax policy is a matter of our survival. Rebuilding the economy will not be easy, and this requires implementing approaches that have proven to be the best. The need to modernise Ukraine’s tax system considering the achievements of EU member states in this area is critical today. The financial flows that our borders will face after the war can freely enter and strengthen the socio-economic development of our country.
ECONOMIC ASSESSMENT OF LOSS OF WATER EROSION REGULATION ECOSYSTEM SERVICE FROM THE IMPACT OF MUNICIPAL SOLID WASTE LANDFILLS
Authors:   Public Institution “Institute of environmental economics and sustainable development of the National academy of sciences of Ukraine, Kobzar Olena
Published: May 2022

The problem of the formation of unauthorized municipal solid waste landfills is very urgent in the world. Municipal solid waste landfills affect the state of ecosystem assets of territorial communities and, accordingly, the flow of ecosystem services. The economic assessment of qualitative and quantitative changes of ecosystem services as a result of the negative impact of unauthorized landfills is a basic element of an effective policy in the field of municipal solid waste management. One of the ecosystem services, the assessment of which is given a lot of attention in the scientific literature is the water erosion regulation ecosystem service. The aim of the research is the economic assessment of changes in water erosion regulation ecosystem service from the negative impact of unauthorized municipal solid waste landfills. In the scientific literature, the economic assessment of water erosion regulation ecosystem service is considered as a function of the amount of nutrients in the soil that affect the yield of ecosystem products and the cost of these ecosystem products. It is proposed to calculate the economic assessment of changes in water erosion regulation ecosystem service from the negative impact of unauthorized municipal solid waste landfills as a function of: amount of lost nutrients in the soil that affect the yield of ecosystem products and the cost of these ecosystem products; landfill area; the coefficient of changes in the structure of the ecosystem within the landfill (destruction of vegetation cover); the area of impact of the landfill (outside the landfill) on the ecosystem; coefficient of change in the area of impact of the landfill. Changes in the water erosion regulation ecosystem service from the negative impact of an unauthorized municipal solid waste landfills on territories of the Korostyshevskaya, Ivankivska, Korostenska, Liubeshivska and Tarashchanska territorial communities have calculated. Due to the insignificant value of the cost of changing the water erosion regulation ecosystem service, it was concluded that it is inexpedient to take it into account when making managerial decisions about small and lowpower unauthorized municipal solid waste landfills.
FEATURES OF CUSTOMER LOYALTY MANAGEMENT ON SMALL BUSINESS TRADING ENTERPRISES
Authors:   Sumy National Agrarian University, Makarova Viktoriia , Makarenko Nataliia ,   Sumy National Agrarian University
Published: May 2022

The article deals with the study of the formation of consumer loyalty of goods and services of small businesses and identify features of the management of this process. The essence of the definition of loyalty is determined, the peculiarities of consumer loyalty formation at small and micro business enterprises are analyzed, the degree of influence of the trade environment on the level of consumer loyalty is substantiated. Peculiarities of structuring small organizational forms are considered and the main factors that should ensure the formation of loyalty of customers (potential consumers) in the system organization of small trade enterprises are singled out. Trade enterprises occupy a special place in the consumer sector of the country’s economy and are characterized by a number of advantages and opportunities that help small businesses survive in difficult economic conditions. In particular, this business format is more flexible and easily adapts to changing business conditions. Along with this, small businesses are constantly looking for universal forms of consumer loyalty and pay considerable attention to this compared to large businesses. In particular, the influence of the trade environment on the formation of consumer loyalty with the determi- nation of the relevant weights is updated. The characteristic requirements put forward to small business enterprises by consum- ers of goods or services are conditioned. The subjective approach and its possibilities used in the formation of customer loyalty of small businesses are analyzed. Thus, the authors substantiate the methodological approach, according to which there are at least three groups of important factors that to some extent affect the formation of customer loyalty and consideration of which is mandatory for the formation of a permanent customer base. The authors provide recommendations for the effective operation of commercial enterprises based on a series of evaluation procedures using an expert approach, which will ultimately provide a stable customer base for the company and the foundation for effective marketing activities.
COST MANAGEMENT OF RESTAURANT ENTERPRISES
Authors:   Vinnytsia Trade and Economic Institute DTEU, Riabenka Maryna
Published: May 2022

The article considers the views of scientists on the nature of costs and the process of cost management in restaurants. Comparative analysis of the interpretation of the nature of costs is aimed at reflecting the value of resources used by restaurants to obtain financial results and achieve important goals of the institution. The success of institutions depends on two conditions: the volume and quality of performance of functions and tasks to be solved (production volume, sales, services, etc.); and resource management. Thus, cost management means improving the management process of all aspects of the enterprise. Cost management should be considered as a complex concept that ensures the development of management decisions. The advantages and disadvantages of approaches to cost management of the restaurant business are identified. The components of the cost management process are proposed, which reflect the sequence and connection of the main stages of management decision-making. The practical implementation of the proposed components will allow the management of the institution to build a process of cost management, which will operate effectively in conditions of uncertainty of market relations; to allocate costs in the conditions of limited available resources for the purpose of their effective use; make effective management decisions that will facilitate the rapid adaptation of the existing cost management system to changes in the external environment. Effective cost management plays a crucial role in the process of reproduction, as covering the cost of production allows you to restore and expand the scale of activities. The size of the profit of the restaurant depends directly on its costs, as costs affect the efficiency of production, pricing and competitiveness of products in the market. In addition, the study of costs allows you to decide on the feasibility of the hospitality industry. To form an effective cost management system, increase the volume of economic activity of enterprises, reduce the cost of production, improve its quality and improve the quality of management decisions, the article proposes to develop and implement a program to increase competitiveness. This means an organized set of works aimed at solving the problem of increasing the competitiveness of products and institutions as a whole, the implementation of which is limited in time, as well as related to the consumption of specific financial, logistical and labor resources.
Implikasi Hukum Akibat Kelalaian dalam Pembuatan Surat Kuasa Membebankan Hak Tanggungan dalam Perjanjian Kredit Perbankan
Authors: Sari Risky Puspita , Gozali Djoni S
Published: May 2022

Kurangnya kehati-hatian Notaris dapat menimbulkan berbagai permasalahan, contohnya dapat dilihat didalam Putusan Perkara Nomor 1498 K/PID/2012. Diketahui di dalam putusan ini terlibat seorang Notaris yang telah melakukan kelalaian dalam pembuatan akta  pengikat perjanjian kredit perbankan. Dimana dalam perjanjian kredit tersebut tidak memenuhi syarat subjektif dan syarat objektif suatu perjanjian karena adanya pemalsuan tandatangan didalam akta yang merupakan syarat administratif untuk mencairkan pinjaman tersebut. Sehingga pihak Bank dan pihak Notaris dianggap telah melalukan kelalaian dalam melaksanakan tugasnya karena tidak menerapkan prinsip kehati-hatian. Penelitian ini merupakan penelitian hukum normatif yang bersifat preskriptif analitis. Pendekatan yang digunakan adalah pendekatan perundang-undangan, pendekatan kasus dan pendekatan konseptual. Penelitian ini akan membahas mengenai penerapan prinsip kehati-hatian Notaris dalam melaksanakan tugas jabatan Notaris berdasarkan Undang-Undang Nomor 2 Tahun 2014 tentang Jabatan Notaris serta Dasar Pertimbangan Hukum Pengadilan Akibat Kelalaian Dalam Pembuatan Akta Autentik Notaris Berdasarkan Putusan Mahkamah Agung Nomor 1498 K/PID/2012.
LEAN PRODUCTION AS A TOOL TO INCREASE THE EFFICIENCY OF PROJECT MANAGEMENT
Authors:   Lviv Polytechnic National University, Zaverbnyi Andrii , Ilnytskyi Vitalii ,   Lviv Polytechnic National University
Published: May 2022

This article presents the concept of lean production and its practical use in project management. This concept is a combination of principles of building relationships between employees, which creates effective relationships in companies. The efficiency of implementing the concept of lean production is reflected in the reduction of production time or optimization of service delivery, increase productivity, reduce downtime in the enterprise, and reduce inventory. This concept's impact is enhanced by the use of methods that are designed to overcome crises and adverse situations in enterprises. It can minimize the company's costs and create additional value for consumers. The ever-increasing competition requires business leaders to find and apply methods that can increase competitiveness in the long run. Proper implementation of the concept of lean production is a source of competitive advantage. One of the most effective ways to improve the production process's management is to use a combination of several concepts that have the same features or complementary components. The possible solution of dealing with project complexity is the usage of lean production and agile combination. Using a lean production system is not an easy task. The main source of increasing the project's efficiency is the assessment of economic efficiency and the selection of those projects that provide a maximum economic effect. Successful implementation of such projects can create a basis for further improvement of the company. Combining the elements of both Lean and Agile methodologies brings the best practices into the projects managing. Muda is a key term, which is used in the concept of lean production. This term means means all unreasonable costs that do not create added value for the product or service. Because of this, the main idea of this concept arose, which emphasizes the need to produce only the amount of products that consumers need and to abandon mass production. It should be noted that the use of the concept of lean production does not increase the company's cash turnover, because the main purpose of this approach is to reduce costs and increase the efficiency of equity management.
SCIENTIFIC AND METHODOLOGICAL APPROACH TO EVALUATION OF ADAPTIVE MARKETING STRATEGY OF HOTEL ENTERPRISE ENTERPRISES
Authors:   Ivan Franko National University of Lviv, Petlin Irina , Vykliuk Mariana ,   Ivan Franko National University of Lviv
Published: May 2022

The article has been considered the approaches to the interpretation of the concept of «strategy» and «marketing strategy». The necessity of adaptability of the marketing strategy of enterprises of hotel industry in modern conditions on the basis of statistical data and research of Association of hotels and resorts of Ukraine has been argued. The sequence of formation of the adaptive marketing strategy of the hotel industry has been substantiated. Various methods of analysis that can be used in the process of forming an adaptive marketing strategy have been analyzed, in particular, methods of analysis of the external environment, methods of analysis of the internal environment, and methods of complex analysis. Quantitative indicators of evaluation of the effectiveness of adaptive marketing strategy have been substantiated, in particular: efficiency of expenses for the development of adaptive marketing strategy; the effectiveness of marketing processes associated with the implementation of adaptive marketing strategy, and the overall effectiveness of adaptive marketing strategy. Quantitative indicators to assess the effectiveness of an adaptive marketing strategy have been shown to show how the volume of goods or services sold will increase compared to the costs associated with the development and implementation of an adaptive marketing strategy. An integrated indicator of the effectiveness of the adaptive marketing strategy of hotel enterprises has been proposed, which is based on three groups of indicators: the results of financial and economic activities, the efficiency of resource use of the enterprise, and indicators of quality assurance of hotel enterprises. It has been substantiated that the sequence of evaluation of the adaptive marketing strategy of the hotel industry should include the following stages: selection of a system of evaluation indicators; division of indicators into groups (stimulants and stimulants); standardization of indicators; justification of the weight of each group of indicators; calculation of the integrated indicator and interpretation of the obtained results. The proposed algorithm for quantifying the effectiveness of the adaptive marketing strategy of hotel enterprises can serve as an effective indicator of determining the impact of a factor on its formation and implementation and justify a number of measures to improve it.
INSTITUTIONAL IMPERATIVES OF STRATEGIC DEVELOPMENT TOOLS FOR AIRCRAFT BUSINESS MODELS
Authors:   National Aviation University, Poberezhna Zarina
Published: May 2022

The article is devoted to the issues of structuring the content of the understanding of "instrumental support of the process of strategic development of the business model of airlines" to identify the content, objective, methodological and instrumental content of this process, which is an important core of revival, operation and development of airlines in terms of transformational processes in the economy. The author connects the imperatives of content of the process in a single outline, which includes: methodological, functional, economic; social, organizational, legal and informational content of the process of ensuring the process of strategic development of the business model of airlines. The objective content of the process is represented by economic systems and strategic management business processes. In turn, the methodological content combines a number of proposed principles, methods and tools for managing the strategic development of airlines. Applied content, according to the author, is expressed by the cumulative and synergistic effects of using the proposed tools in the process of strategic management of the business model of the airline. The author considers the instrumental support of the process of strategic development of the airline business model through a system of organizational-economic, analytical-diagnostic and control-monitoring tools, which are designed to comprehensively ensure the effective development of the airline in the market in the long run. The author's model is based on two imperatives, first, the objects of strategic development management are determined by the direct composition of economic systems in accordance with functional and structural approaches; secondly, the objects of strategic management are reflected as specific phenomena and processes that are formed and implemented within the strategic cycle of management of business models of airlines. The article notes that the use of the proposed tools can ensure the strategic development of airlines, but should take into account a number of features inherent in different stages of the strategic management process, which will use appropriate analytical tools in managing the business model of the airline.
FIRM AS A SUBJECT OF THE GLOBAL ECONOMY
Authors:   Odesa National Technological University, Pavlov Oleksandr
Published: May 2022

With the accelerated development of information and communication technologies, the development of globalization of the world is becoming more intensive, as an objective process that extends to all spheres of public life and sectors of national economic complexes. In view of this, the issue of covering the role of the firm as a subject of the global economy acquires considerable scientific relevance and practical significance. It turned out that the heterogeneity of the globalization process, her contradictory nature and exacerbation of global problems in some way affected the focus of scientific publications of clarify the role of the firm as a subject of the global economy.To achieve the goal of the study, the were resolved following tasks : defined the nature of the relationship between globalization as an objective process, the firm as a subject of the global economy and the global economy as a social phenomenon; the essential features of the types of firms as subjects of the global economy are characterized; the interaction of firms with nation-states in the conditions of the globalized world is revealed. The scientific novelty of the study is the classification of firms that are active participants in economic globalization, and substantiation, based on a critical analysis of recent foreign and domestic scientific sources, the key role of globalized firms in this process. The results of the study confirmed the author's hypothesis about the different nature of firms, the breadth and depth of their participation in globalization processes. That is, it can be argued that not every firm is a subject of the global economy, while remaining a subject of economic activity. The research identified historical, ideological, and political reasons of misinterpretation terms such as «global firm» and «multinational corporation». The subjective guiding role of firms in the development of economic globalization is proved. Detected the latent potential of nation-states as regulators of the globalization process, the significant share of state-owned enterprises among large supranational companies. On this basis, it was concluded that it is appropriate to strengthen public-private partnerships at the supranational level. Prospects for further scientific research the problem of under consideration should be focused on identifying the nature of supranational firms and highlighting the specifics of firms «born global».
PROSPECTS FOR THE DEVELOPMENT OF ANIMATION TOUR PROPERTYING IN UKRAINE
Authors:   Uman National University of Horticulture, Tymchuk Svitlana , Neshchadym Lydmila ,   Pavlo Tychyna Uman State Pedagogical University
Published: May 2022

The article explores some aspects of the development of animation touring in Ukraine. It is stated that the main task of animation tour rating is to create appropriate programs for tourists and their comfortable participation in animation events at the regional level. It is determined that in Ukraine there are relevant tourist facilities of animation tourism: costume, adventure and ethnic tours, augmented reality show museums and animated exhibitions, theme parks. It is established that animation tourism is gradually becoming a stable, mature industry with differentiated tourism products. It is established that modern tourism is based on a wide range of motivational factors, each of which affects the formation of types of tourism. It is noted that for the development of animation touring an important need of the tourist is the desire to have fun and get unforgettable emotions. It has been established that accommodation programs based on entertainment, festivals, games, adventure and event tourism are suitable to meet such needs. It has been established that in recent years recreation and entertainment tourism has prevailed in Ukraine. It is noted that in 2017–2020, domestic tourism developed better in Ukraine. The dynamics of tourists served by tour operators and travel agents for the purpose of travel – leisure and recreation. It was found that the number of domestic tourists in Ukraine in 2017–2020 increased 1.8 times, including tourists who traveled for leisure and recreation 2.2 times. It is noted that the reasons for the negative trends in the tourism market of Ukraine are the military aggression of the Russian Federation in Ukraine since 2014 and the SARS-CoV-2 pandemic. It is established that the work of domestic tour operators in the development and promotion of tourist products is now aimed at promoting the Ukrainian product of festivals, adventures, entertainment, events and other types of tourism. It is noted that the Ukrainian tourist market in the direction of animation touring is only developing
FINANCIAL LITERACY OF THE POPULATION: DOMESTIC EXPERIENCE AND UKRAINIAN REALITIES
Authors:   Lviv Polytechnic National University, Lyvdar Marta , Chubka Olha ,   Lviv Polytechnic National University, Yankivska Uliana ,   Lviv Polytechnic National University
Published: May 2022

The article proves the need to master the financial literacy base for all segments and categories of citizens (pupils, students, adults), establishes the interest of the state and financial institutions, in particular in the financial literacy of its citizens, the impact of the level of population’s financial literacy on the development of the financial market, the shadow economy, the attitude of the population of Ukraine to reforms and government initiatives. It is determined that due to insufficient competence in financial matters and insufficient financial literacy Ukrainians suffer from lack of funds and actions of fraudsters. It has been established that Ukrainians focus on the short-term perspective - they live in the present and do not save for the future. It has been conducted a study of the state of financial literacy of Ukraine, as well as comparing it with domestic experience. An analysis of the national financial literacy survey was conducted, which calculated the OECD Financial Literacy Index for Ukraine, and the results were compared with thirty other countries. It is established that financial literacy is one of the components of financial well-being of the population. The main factors that affect the well-being of the population of Ukraine are identified: the availability of control over expenditures, loans for everyday needs. The reasons for low financial literacy of the population of Ukraine have been identified (lack of training of Ukrainian citizens on the basics of financial literacy; improper provision of quality financial information to potential consumers of financial services; failure of the majority of the population to understand financial knowledge as necessary; low level of material and financial well-being of the majority of the population of Ukraine; lack of a single organization (at the level of the National Bank of Ukraine and the Ministry of Finance of Ukraine) which would promote financial literacy of the population; lack of approved university and school programs that would teach students the basics of financial literacy in a market economy). It is proposed to create a new program, which would be solved by the state with the support of financial organizations and business structures.
ACCOUNTING AND ANALYTICAL PROVISION OF THE LIQUIDATION PROCEDURE OF ENTERPRISES RELATED TO BANKRUPTCY
Authors:   Taras Shevchenko National University of Kyiv, Feshchenko Eugene , Portnenko Olena ,   Taras Shevchenko National University of Kyiv
Published: May 2022

The article examines the main issues of accounting and analytical support for liquidation proceedings related to bankruptcy. The stages of the liquidation procedure related to bankruptcy are considered. The stages of liquidation procedure in the accounting system through the use of appropriate accounts and preparation of reporting forms (interim and final liquidation balance sheet) are revealed. The peculiarities of liquidation procedures regulated by the current legislation are highlighted. Liquidation includes the processes of final redistribution of property, as well as the process of repayment of obligations to creditors. Liquidation procedure involves the refusal to allow the continuity of activities, which entails a change in accounting methods, such as methods of valuing the assets of the enterprise. Liquidation balance sheet is based on the futuristic concept of asset valuation. It was clarified that when the legal entity is liquidated, it will have to close "extra" bank accounts, separate units, withdraw from tax accounting and take a number of other actions. The final stage of liquidation is the entry of this in the USR or, in other words, the state registration of liquidation. The entry in the USR "is in the process of termination" does not mean that the legal entity has been liquidated. It continues to exist until the entry "discontinued" in the USR. Mistakes at any stage can lead to an increase in the liquidation period, as well as the imposition of fines for missing the statutory deadlines Application of another grouping of items of assets and liabilities that corresponds to the actual degree of liquidity of the property and the procedure established by law or regulations to meet the requirements of the enterprise. The liquidation of a legal entity is carried out by the liquidation commission or the liquidator. In case of voluntary liquidation, there are no requirements for the personnel of this body. It is concluded that the liquidation of the enterprise is a long and complex process, which goes through a series of successive stages, interconnected, and is characterized by a number of distinctive features in accounting and reporting.
CURRENT NUTRITION TRENDS IN THE HOSPITALITY INDUSTRY
Authors:   Taurida National University V.I Vernadsky, Mital Olena
Published: May 2022

The article considers the possibility of combining two concepts: environmental friendliness and healthy eating. The importance and necessity of developing measures aimed at improving the sustainable healthy eating behavior of consumers by influencing their beliefs and expanding the concept of "health", "environment". In our opinion, the popular trend of modernity - conscious, responsible consumption and its subsector of conscious nutrition would help to implement the ideas of gastronomic education, promote Ukrainian food and commodity products, and at the same time promote each Ukrainian region with its tourist prospects. The main consumers of the hospitality industry are tourists, so ensuring a comfortable stay and security are the main principles in this area. Due to the globalization of world markets, in particular food, the problems of food security in the hospitality industry are becoming increasingly important. Complications and lengthening of food chains do not make them available for inspection, and complicate the implementation of quality control and safety. Current recommendations for a healthy lifestyle should include concern for the environment in which people live, and which has a direct and indirect impact, including through food choices. The influence of the main food trends on the development of the hospitality industry of Ukraine is analyzed and the current state of realization of the trend of conscious responsible nutrition in the domestic hospitality industry is studied. The theoretical basis for future research in the field of sustainable conscious nutrition in Ukraine is created and attention is paid to the factors influencing the development of new consumption trends in the hospitality industry of Ukraine. Research on the influence of consumer preferences in the choice of food, taking into account the interaction with the environment, is promising. Currently, nutrition is considered only in the former framework - health. And although the products themselves are classified as organic and safe, but the connection with the environmental impact of our choice is not studied. It is impossible to think about preserving the health of an individual without protecting the "health of the whole planet"
CONCEPTUAL FRAMEWORK FOR HUMAN RESOURCE MANAGEMENT IN INNOVATIVE ORGANIZATIONS
Authors:   Poltava State Agrarian University, Berezina Liudmyla , Zbaranskyi Oleksandr ,   Poltava State Agrarian University, Kravchuk Anna ,   Poltava State Agrarian University
Published: May 2022

The article notes that the development of effective methods and approaches to human resource management in innovative organizations today is quite an urgent task since innovative entrepreneurship is a necessary basis for the existence of a modern market economy. The article aims to identify features of human resource management in innovative organizations and to develop methodological provisions of human resource management focused on improving the performance of organizations. It was in studies revealing that the basis of management is the human factor, expressed in the ability to organize its own work and teamwork, in the interest in self-development and creative activity. The key figure of management is a professional – a manager capable of seeing the prospects of development of the business he is engaged in, and able to quickly assess the real situation and find the best solution to achieve the goals. The article highlights the main characteristics of creative people, which, according to the authors, determine the success of an innovative organization. It is emphasized that human resources are a company’s most important asset. This is supported by the fact that the employee must have an active stand and constantly monitor whether he is achieving the goals set by him and what his share is in achieving the overall goals of the organization. This is the main reason for the transformation of the requirements for human resource management tactics and strategies as well as for the formation of specific conditions for this. Undoubtedly, to achieve the goals, new (innovative) methods of human resource management must replace the old ones. However, using innovative methods does not mean excluding existing ones, but these methods also require rethinking, especially in the context of innovation. A review of innovative approaches to human resource management methods is carried out. The implementation of conceptual approaches when choosing an effective human resource management model contributes to the growth of competitiveness, the introduction of transformations from the viewpoint of innovation, and increases the efficiency and effectiveness of enterprise management.
ЕКОНОМІЧНА ОЦІНКА РИНКУ КРУП’ЯНИХ КУЛЬТУР В УКРАЇНІ
Authors: Аверчев О.В. , Кирилов Ю.Є. , Аверчева Н.О. , Фесенко Г.О.
Published: May 2022

Сучасний етап розвитку національної економіки України відзначається високим рівнем самозабезпеченості основними видами продовольства. У 2020 р. рівень виробництва до внутрішнього використання на території України по групі зернових культур становив 323,3 %, що свідчить про перевищення виробництва у 3,2 рази над обсягами споживання на внутрішньому ринку. Круп’яна галузь, в аспекті забезпечення продовольчої безпеки країни, є стратегічно важливою складовою зернового продовольчого ринку, проте потребує вирішення ряду важливих проблем у досягненні сталого розвитку, збільшенні обсягів виробництва продукції та посиленні експортного потенціалу на світовому ринку. Виробництво круп’яної продукції залишається проблемною галуззю у зерновому підкомплексі, свідченням чого є значне коливання і високий рівень цін на основні види круп. Україна має є значний потенціал сільськогосподарського виробництва, яке в змозі забезпечити галузі переробної промисловості високоякісною сировиною. Розвиток ринку круп’яних культур за рахунок нарощування об’ємів виробництва круп та удосконалення функціонування переробної галузі має прямий вплив на продовольчий потенціал країни.
МЕНЕДЖМЕНТ ПЕРСОНАЛУ В УМОВАХ ПОСТПАНДЕМІЇ ТА ВОЄННОГО СТАНУ В УКРАЇНІ
Authors: Жосан Г.В. , Кириченко Н.В.
Published: May 2022

У статті виділено фактори впливу на персонал у 2021-2022 році та ознаки, за якими можна визначити чи готова компанія до управління персоналом в умовах після пандемії, під час воєнного стану та можливих макроекономічних наслідків. Серед дій, які слід постійно впроваджувати бізнесу в результаті проходження випробувань карантином і потім воєнним станом слід виділено: визначення напрямів впливу пандемії COVID-19 та воєнного стану на працівників організації та, відповідно, бізнес у цілому; забезпечення захисту працівників та їхніх сімей одночасно з максимально можливим захистом бізнесу від коротко- та довгострокових наслідків пандемії та воєнного стану; формування тактики управління персоналом в умовах загальносвітових та національних макроекономічних та соціальних змін; блискавичне реагування в умовах безперервності та небувалої динамічності змін у країні та світі; безперервний моніторинг ситуації та своєчасне формулювання ключових завдань з управління персоналом для забезпечення стійкості бізнесу; сучасні компетенції робітників, набуті під час карантину та воєнного стану та як їх використовувати в бізнесі.