bluuebunny/crossref_metadata_2025 huggingface dataset:
Pegadaian: Mengurai Model Pemasaran Di Media Sosial Dan Akademisi
Authors: Susilo Daniel
Published: September 2023

State-owned enterprises are company that is expected to best the others as they’re owned by the country and the government whether they are from tech-base industry, finance, internet service, or energy resource. Pegadaian as a company also cannot escape from this as they’re one of the financial pillars for the state and the people. Having history to be freed from Dutch colonization, they become the biggest pawnbroker company serving for the people and the state’s economy, the social media becomes their primary tool to construct their own public image through various contents, one of them is the global agenda of eco-friendly campaign as well as using Gen Z Slangs in their content. However, as advanced and updated they are from the public image, a bias still followed through their academic research records. Through examining this, we will discover their other perspective in the financial marketing.
Analisis Pengaruh Debt Covenant, Growth Opportunities, Dan Profitabilitas Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Tahun 2016-2021
Authors: Hartyawan Ilham Firmansyah , Kartika Andi
Published: September 2023

This study aims to analyze fundamentals that affect stock returns including CR, DER and ROA and to test whether stock prices are able to moderate the relationship between these variables. This research was conducted on food and beverages companies listed on the Indonesia Stock Exchange from 2016 to 2020. The data used is the financial report (annual report). The sampling method used purposive sampling method. Test to see the effect using multiple linear regression analysis. The results showed that CR had a significant negative effect on stock returns. DER has a significant positive effect on stock returns. ROA has a significant negative effect on stock returns. Stock prices are able to moderate the relationship of CR, DER and ROA to stock returns with a weakening function. The coefficient of determination test shows that CR, DER and ROA are able to provide an overview of changes in stock prices of 63.9% and the remaining 36.1% is influenced by other variables outside the study.

 

Keywords : Current Ratio, Debt To Equity Ratio, Return On Assets, Stock Return, Stock Price
Kinerja Perusahaan, Kepemilikan Keluarga, Dan Kompensasi Eksekutif
Authors: Nastiti Kimaya Dewi
Published: September 2023

The purpose of this study was to examine the effect of company performance on executive compensation with family ownership as a moderating variable. The sample of this study is non-financial companies listed on the IDX in 2014 - 2018. There are 522 observational data in this study. This study uses multiple linear regression and moderation regression analysis. Executive compensation is the dependent variable and firm performance is the independent variable in this study. Family ownership as the moderating variable. The results of this study confirm the positive effect of firm performance on executive compensation. Family ownership does not moderate the effect of firm performance on executive compensation.

Keywords: Firm Performance, Executive Compensation, Family Ownership, ROA
Pengaruh Tangibility, Reliability, Responsiveness, Assurance, Emphaty Dan Image Terhadap Customer Satisfactionpada PT. Bank Central Asia (Bca) Di Surabaya
Authors: Verarika Christin
Published: September 2023

This study aims to determine and analyze the effect of service quality, namely; tangible, reliability, responsiveness, assurance, empathy and image on customer satisfaction PT. Bank Central Asia (BCA) in Surabaya. This type of research is basic research using 6 research variables, namely tangibility, reliability, responsiveness, assurance, empathy and image. This study uses primary data by distributing questionnaires online. The sample used in this study were 320 respondents. While the data processing method in this study uses the IBM SPSS Statistic 24 software to test the validity and reliability test. While the method used for data processing is the SEM (Structural Equation Modeling) method with IBM AMOS 22.0 software to perform model tests (measurement models and structural models) and hypothesis testing. The results showed that the variables Tangibility, Assurance, Emphaty and Image have a significant positive relationship to Customer Satisfaction. Meanwhile, the Reliability and Responsiveness variables have a positive and insignificant relationship with Customer Satisfaction.

Keywords: service quality, customer satisfaction, image,banking service quality.
PENGARUH TINGKAT HUTANG, KOMITE AUDIT, DAN INTENSITAS PERSEDIAAN TERHADAP MANAJEMEN PAJAK
Authors: Prastyatini Sri Lestari Yuli
Published: September 2023

Penelitian ini bertujuan untuk mengetahui variabel tingkat hutang, komite audit dan intensitas persediaan berpengaruh terhadap manajemen pajak. Penelitian ini bersifat kuantitaif dengan data sekunder yang diperoleh dari perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Populasi yang dijadikan objek pada penelitian ini sebanyak 76 perusahaan. Dari populasi tersebut ditentukan sampel dengan metode purposive sampling berdasarkan kriteria yang digunakan diperoleh sebanyak 144 sampel. Hasil yang diperoleh menunjukan bahwa variabel independent tingkat hutang dan komite audit tidak berpengaruh terhadap manajemen pajak, sedangkan intensitas persediaan berpengaruh terhadap manajemen pajak. Kontribusi Penelitian tingkat hutang menggunakan rasio hutang, komite audit menggunakan jumlah anggota komite audit, intensitas persediaan menggunakan persediaan dan total seluruh aset. Penelitian ini juga memberikan informasi kepada para pementing perusahaan dan investor untuk memperhatikan manajemen keuangan perusahaan dalam mengelola laporan keuangan.

Kata kunci: Tingkat Hutang, Komite Audit, Intensitas Persediaan, Manajemen Pajak.
Pengaruh Likuiditas, Modal Kerja, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Profitabilitas Pada Perusahaan Manafaktur Sektor industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2019-2021.
Authors: Sitepu Wilsa Betterment Road , Simanjuntak Cipra , Gaol Erika Novelina Lumban
Published: September 2023

This research was conducted with the aim of obtaining information related to the effect of Liquidity, Working Capital, Sales Growth and Company Size on Profitability in manufacturing companies engaged in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the 2019-2021 period. Purposive sampling technique was chosen to collect data in the study. After conducting research, the results obtained are: 1. Liquidity does not have a significant and positive effect on Profitability, 2. Working capital does not have a significant and negative effect on Profitability, 3. Sales Growth does not have a significant and positive effect on Profitability, 4 5. Company size does not significantly and negatively affect Profitability, 5. Liquidity, Working Capital, Sales Growth and Company Size influence significantly and positively simultaneously on Profitability. The test results of the Classical Assumption Test which go through the process of Normality Test, Multicollinearity Test, Autocorrelation Test, Heteroscedasticity Test, Multiple Linear Regression Analysis, Coefficient (R2), Hypothesis (F Test), Hypothesis (T Test). Adjusted R Square has a 35% effect on Profitability and the remaining 65% is influenced by other variables, namely TATO, DR and DER.

Keywords: Profitability; Liquidity; Working capital; Sales Growth; Company Size.
Analisis Bibliometrik Pada Google Scholar Dengan Kata Kunci “Digital Marketing” Menggunakan Perangkat Lunak Vosviewer
Authors: Siregar Salim
Published: September 2023

Trends in digital marketing research have often been carried out by many researchers. This has spawned a deep interest and discussion about digital marketing in recent years. Evidenced by the increasing number of companies that recognize the use of digital marketing in selling and promoting their products. Digital marketing is a series of strategies aimed at promoting brands on the internet. It differs from traditional marketing in that it involves the use of different online channels and methods that allow analysis of results in real time. This study uses a quantitative descriptive. Meanwhile, the analysis uses bibliometric analysis by collecting scientific article literature results obtained from Google Scholar with the keyword "Digital Marketing" using the Publish or Perish application. The search results for scientific work are stored in the RIS format and processed using VOSviewer. Map of the development of articles with topics about digital marketing in the category of article title, abstract, keywords in the period 1996 – 2022 divided into 57 clusters. These clusters contain several keywords, variables, and authors who made scientific articles about digital marketing in that period. These things are useful for research updates on digital marketing.
Pengaruh Employee Stock Ownership Program, Leverage, Ukuran Perusahaan, GCG, Nilai Tukar Dan Pajak Tangguhan Terhadap Kinerja Keuangan Pada Perusahaan Properti Dan Real Estate Yang Listing Di BEI Periode 2016-2020
Authors: Steffani Steffani , Stella Stella , Lumbantobing Trimawati , Tanti Yentika , Wulandari Bayu , Hasibuan Mhd Zulkifli
Published: September 2023

This research was conducted to analyze the effect of the ESOP Employee Stock Ownership Program, Leverage, Company Size, GCG, Exchange Rates and Deferred Taxes on the Financial Performance of Property and Real Estate Companies Listing on the IDX for the 2016-2020 period. Quantitative approach is the method of this research. The research population totaled 65 Property and Real Estate Companies listed on the IDX for the 2016-2020 period. Using purposive sampling for sampling, the sample in the study amounted to 9 companies. The results show that research on ESOP, Leverage, Company Size, GCG, Exchange Rates and Deferred Taxes have an effect on the Financial Performance of Property and Real Estate Companies Listing on the IDX for the 2016-2020 period. Partial test results show that the Employee Stock Ownership Program (ESOP) has an effect on the financial performance of property and real estate companies listed on the IDX for the 2016-2020 period. Partial test results show that leverage has no effect on financial performance in property and real estate companies listed on the IDX for the 2016-2020 period. Partial test results show that company size has an effect on financial performance in property and real estate companies listed on the IDX for the 2016-2020 period. Partial test results show that GCG has no effect on the financial performance of property and real estate companies listed on the IDX for the 2016-2020 period. Partial test results show that exchange rates have no effect on financial performance in property and real estate companies listed on the IDX for the 2016-2020 period. The results of the partial test show that Deferred Tax has no effect on the Financial Performance of Property and Real Estate Companies Listing on the IDX for the 2016-2020 period.

Keywords: ESOP, Leverage, Company Size, GCG, Exchange Rate, Deferred Tax
Kinerja Karyawan Berdasarkan Keterlibatan Kerja, Sikap Kerja Dan Komitmen Afektif
Authors: Syamsuri Abd. Rasyid , Hadian Arief Hadian
Published: September 2023

Penelitian ini bertujuan untuk mengkaji bagaimana kinerja pegawai Badan Pengelola Pajak dan Retribusi Daerah Provinsi Sumatera Utara dalam kaitannya dengan keterlibatan kerja, sikap, dan komitmen afektif. 265 orang berpartisipasi dalam penelitian ini. Sampel purposive yang terdiri dari 84 orang digunakan sebagai strategi pengambilan sampel. Metode pengumpulan data yang digunakan meliputi survei, studi dokumentasi, dan observasi. Regresi linier berganda dengan menggunakan program Statistical Product Software Solution (SPSS) adalah metode analisis untuk penelitian ini. Temuan penelitian memberikan beberapa bukti bahwa kinerja karyawan dipengaruhi secara positif dan signifikan oleh keterlibatan kerja. Kinerja karyawan dipengaruhi secara positif dan signifikan oleh sikap kerja. Kinerja karyawan dipengaruhi secara positif dan signifikan oleh komitmen afektif. Kinerja pegawai Badan Pengelola Pajak dan Retribusi Daerah Provinsi Sumatera Utara secara simultan dipengaruhi oleh faktor-faktor yang berhubungan dengan keterlibatan mereka dalam bekerja, sikap dalam bekerja, dan komitmen afektif. Hasil pengujian melalui koefisien determinasi menghasilkan nilai (R Square) sebesar 0,613 (61,3%) yang artinya variabel dependen dapat dijelaskan oleh variabel independen.

Kata kunci: Keterlibatan Kerja, Sikap Kerja, Komitmen Afektif, Kinerja Karyawan
Analisis Rasio Keuangan PT. Bank Central Asia Tbk
Authors: Fadila Shipa Nur , Fachrurrozi Nur Muhamad , Dimas Rangga Dimas , Digdowiseiso Kumba
Published: September 2023

The purpose of this study is to determine the liquidity ratio at PT. Bank Central Asia for the 2018–2022 period, the solvency ratio at PT. Bank Central Asia for the 2018–2022 period, and financial ratios at PT. Bank Central Asia based on analysis of liquidity and solvency ratios for the 2018–2022 period. The method of this research is a qualitative method. The results of this discussion are the analysis of financial ratios at Bank Central Asia Tbk in 2018–2022 which are summarized as follows. The conclusions reached are: Using the indicators Quick Ratio, Banking Ratio, Loan to Assets Ratio, and Loan to Deposit Ratio reveals financial conditions that tend to change from time to time, with the result that the amount of the loan given is less than the amount of cash deposited by depositor. Solvability ratio analysis conducted by Bank Central Asia Tbk for the 2018–2022 period shows that the Primary Ratio and Capital Adequacy Ratio indicators tend to decrease, making it difficult for banks to manage losses that occur during each period. It can be concluded from all the analyzes of the Liquidity Ratio and Solvency Ratio that have been carried out that the analysis of the financial performance of PT Bank Central Asia for the 2018-2022 period has experienced a significant increase

Keywords: Liquidity, Solvency, Ratio
Dampak Dan Efisiensi Program Padat Karya Sebagai Belanja Prioritas Untuk Mengentaskan Pengangguran: Kajian Literatur
Authors: Digdowiseiso Kumba , Fitasari Aisyah , Nastiyawati Nastiyawati
Published: September 2023

Labor-intensive programs have become one of the policy instruments used by the Indonesian government in an effort to overcome unemployment and encourage economic growth. This study aims to analyze the impact and efficiency of labor-intensive programs as priority spending in alleviating unemployment, the indicators used in this study are the Open Unemployment Rate (TPT), government program spending, and the level of labor absorption. This research uses descriptive qualitative method with literature study through collecting information from various sources. The results show that labor-intensive programs have a positive impact in reducing the unemployment rate in Indonesia. The program is able to create new jobs especially in labor-intensive sectors such as infrastructure development and public works. In addition, the program also provides employment opportunities for vulnerable and marginalized groups of society, such as low-skilled workers and those living in economically disadvantaged areas. This contributes to reducing social inequality and increasing social inclusion. However, challenges remain, such as the potential for temporary employment that can lead to income instability and the lack of long-term job security. In addition, the program still lacks efficiency in budget realization for optimal resource allocation and maximum results.

Keywords: Labor-intensive program; unemployment; PEN; efficiency; impact
Advances in machine learning for the innovation economy: in the shadow of war
Authors: Danylchuk Hanna B. , Semerikov Serhiy O.
Published: September 2023

This preface introduces the selected and revised papers presented at the 10th International Conference on Monitoring, Modeling & Management of Emergent Economy (M3E2 2022), held online in Ukraine, on November 17-18, 2022. The conference aimed to bring together researchers, practitioners, and students from various fields to exchange ideas, share experiences, and discuss challenges and opportunities in applying computational intelligence and data science for the innovation economy. The innovation economy is a term that describes the emerging paradigm of economic development that is driven by knowledge, creativity, and innovation. It requires new approaches and methods for solving complex problems, discovering new opportunities, and creating value in various domains of science, business,and society. Computational intelligence and data science are two key disciplines that can provide such approaches and methods by exploiting the power of data, algorithms, models, and systems to enable intelligent decision making, learning, adaptation, optimization, and discovery. The papers in this proceedings cover a wide range of topics related to computational intelligence and data science for the innovation economy. They include theoretical foundations, novel techniques, and innovative applications. The papers were selected and revised based on the feedback from the program committe members and reviewers who ensured their high quality. We would like to thank all the authors who submitted their papers to M3E2 2022. We also appreciate the keynote speakers who shared their insights and visions on the current trends and future directions of computational intelligence and data science for the innovation economy. We acknowledge the support of our sponsors, partners, and organizers who made this conference possible despite the challenging circumstances caused by the ongoing war in Ukraine. Finally, we thank all the participants who attended the conference online and contributed to its success.
Stress and Antistress in Child and Adult’s Representation
Authors: Kharlamenkova Natalia E.
Published: September 2023

The results of a theoretical and empirical study of a child's and a teenager's representations of stressful situations, experiencing specific emotions, and coping with stress in comparison with adult assessments of child and adolescent stress are presented. Situations of evaluation and hopelessness are shown to be common for children and adolescents. Depending on the stress level, children distinguish the situation of loss, but adolescents distinguish the situation of abandonment. In the experience of stressful situations, the emotions associated with them and strategies for coping with stress are determined. The children are more often associated with stress and the experience of fear; the teenagers experience fear, anxiety, and resentment. The phenomenon of replacing a stressor (a stressful situation) with subjective experiences of fear, anxiety, anger, and resentment was found in both age groups but significantly more expressed in the children's sample. Children's and adolescents' profiles of coping with stress as a way of reducing tension and achieving an anti-stress state show the greatest similarity compared to the assessment of the types of stressful situations and emotions. The typical coping strategies, such as seeking Relaxing Diversions, friends, and Problem solving, were revealed. The differences between the children's and adolescents' own assessments of stress and coping strategies and the assessments of adults were demonstrated. An adult tends to infantilize both a child and a teenager, attributing to the child such coping strategies as Social support (parent support), acting up, and seeking Relaxing diversion, and to the teenager, social support (parent support), friends, and acting up. In conclusion, the prospects for the study of child and adolescent stress — the construction of hierarchical models of stress and coping strategies in children and adolescents, including both conscious, partially conscious, and unconscious characteristics of stress and the resource capacity of a child of different ages in experiencing and successfully coping with everyday life problems — are shown.
A Look at Post-traumatic Stress Through the Prism of Vulnerability and Resilience
Authors: Shmarina Tatiana A.
Published: September 2023

This article details two existing perspectives on traumatic stress: vulnerability and resilience. Traditionally, the issue has been considered in the narrow psychopathological context of risk factors and vulnerability, despite evidence indicating that most people exposed to potentially traumatic events will remain mentally healthy and continue to lead fulfilling lives, following a trajectory of resilience. We will examine both perspectives and try to relate them. The view of post-traumatic stress through a vulnerability lens focuses on the risk factors and mechanisms that lead to the development of the disorder, and the qualities that increase susceptibility to them. Predictors are well researched and a consensus has been reached here, so to add some novelty to the data we already know, we will list risk and vulnerability factors, dividing them into three groups: pre-, peri- and post-traumatic. Looking at post-traumatic stress through the lens of resilience is not as clear-cut — this area is poorly understood, so there are several competing theories, and consensus has yet to be reached. The trajectory of resilience is common among large numbers of people — two-thirds of the trauma survivor population — so isolating individual correlates of resilience has led to a paradox: While there are many variables that correlate reliably with resilience, it is impossible to predict with great accuracy who will be resilient to potential trauma and who will not. One solution to the resilience paradox is the not yet widely accepted, but widely discussed, Flexibility Sequence Theory proposed by George Bonanno. In examining the two perspectives, we conclude that vulnerability does not preclude resilience and that the focus of interventions can be not only on identifying and mitigating risk factors, but above all on maintaining effective use of natural internal protective factors and developing a sequential flexibility that ensures resilience.
PROBLEM-BASED LEARNING NO ENSINO DA CONTABILIDADE: PERCEPÇÃO DOS ALUNOS DO CURSO DE PÓS-GRADUAÇÃO EM CIÊNCIAS CONTÁBEIS
Authors: Morais Maria Auxiliadora de Oliveira , Gomes Hellen Bomfim , Santos Everton Gomes dos , Araújo Aneide Oliveira , Martins Joana Darc Medeiros
Published: September 2023

O presente estudo teve por objetivo analisar a percepção dos mestrandos do Programa de Pós-Graduação em Ciências Contábeis da Universidade Federal do Rio Grande do Norte (UFRN), enquanto futuros docentes, a respeito da viabilidade de utilização e as competências desenvolvidas do método PBL. A pesquisa de campo ocorreu em 2019. A coleta de dados e proveniente das entrevistas realizadas com alunos, da observação participante e da análise documental. A análise empírica da presente pesquisa teve por alicerce os estudos de Gerstein, winter e hertz (2016); Frezatti e Silva (2014); Martins, Espejo e Frezatti; (2015); Barbosa e moura (2013) entre outros. Os resultados evidenciam que os resultados os participantes atingiram o objetivo proposto pois, além de corresponderem às chaves de respostas esperadas, trouxeram diferenciais. As notas atribuídas na avaliação evidenciam que os discentes perceberam o desenvolvimento de competências, habilidades e atitudes, segundo os participantes o método pode ser aplicável no curso de Ciências Contábeis em diversas disciplinas, por ensejar a interdisciplinaridade, além de ser eficaz em aproximar os alunos da realidade profissional.
Wissenschaft und Kunst im Dialog? Zum Verhältnis von performativer Sozialwissenschaft und qualitativer Forschung
Authors: Mey Günter
Published: September 2023

In dem Beitrag wird der Ansatz der performativen Sozialwissenschaft (performative social science; PSS) zur Debatte gestellt, indem genauer nach dem Verhältnis von PSS und qualitativer Forschung gefragt wird. Dazu werden zunächst Ansätze und Strömungen der PSS kurz skizziert und ihre wissenschaftstheoretischen Maximen angeführt. Im Anschluss wird das „Hybridformat“ PSS genauer untersucht, indem ausgehend von einigen Beispielen der PSS offene Fragen ihrer Realisierung sowie Bewertung zur Diskussion gestellt werden. Abgeschlossen wird der Beitrag mit einigen Bemerkungen zum möglichen Stellenwert künstlerisch(-orientiert)er Forschung im Methodenkanon.
Radikaldemokratische Planung der Wohnraumversorgung?
Authors: Berfelde Rabea , Möller Philipp
Published: September 2023

Der Beitrag interveniert in die Debatte um demokratische Wirtschaftsplanung, die sich bislang vor allem um die Sphäre der betrieblichen Produktion und die Aushandlung gesellschaftlicher Konsumbedürfnisse dreht. Modelle für ein demokratische Planung der Reproduktionssphäre werden hingegen nicht analysiert. Der Beitrag diskutiert das Vergesellschaftungskonzept von Deutsche Wohnen & Co. enteignen, das eine bedarfsgerechte Verteilung von Wohnraum, eine demokratische Planung von Investitionen und eine sozial-ökologische Bewirtschaftung vorschlägt.
Wenn nach der Revolution der Staat ohne dich gemacht wird
Authors: Stutz Constanze
Published: September 2023

Politische Mitbestimmung, feministischer Sozialismus und auf keinen Fall zurück an den Herd: Die Forderungen der kurzen Frauenbewegung der DDR wurden rasant von den historischen Entwicklungen eingeholt. Es wurde doch ein Staat ohne sie gemacht: die vereinigte demokratisch-kapitalistische Bundesrepublik. Der Beitrag befasst sich mit einer Rekonstruktion (post-)sozialistischer emanzipatorischer Visionen und Praktiken der kurzen Frauenbewegung der DDR sowie der späteren ostdeutschen Frauenbewegung als »widerständiges feministisches Erbe« (Lembke 2022).
Towards Responsible AI-Assisted Scholarship: Comparative Assessment of Generative Models and Adoption Recommendations
Authors: Morandé Swapnil , Gul Kanwal
Published: September 2023

The integration of generative AI into academic research holds immense promise but necessitates judicious oversight to address risks. This pioneering study provides crucial insights to guide responsible adoption through a rigorous comparative benchmarking of four cutting-edge models – Claude, LaMDA, Sydney and Galactica. Carefully designed prompts assess competencies across core scholarly tasks, with quantitative scoring and qualitative analysis elucidating specialized capabilities, gaps, risks and validation needs. Key findings reveal strengths in focused assistive roles but limitations in generalizing reasoning across disciplines compared to human scholars. The AI systems emphasize extensive validation to mitigate risks, underscoring the need for transparency, peer review, reproducibility checks and continuous benchmarking as adoption accelerates. To steer progress responsibly, tailored recommendations for pragmatic system-task alignment, calibrating expectations, enhancing reasoning skills, holistic risk mitigation and participatory oversight are provided to researchers, developers, institutions and publishers. This timely applied framework grounded in real-world evidence provides a roadmap to harness AI’s immense opportunities to benefit scholarship through prudent integration focused on human-AI collaboration under an ethical oversight framework.
Boletín Económico Regional : Bogotá, II trimestre de 2023
Authors:   Sección Sucursales Regionales Estudios Económicos
Published: September 2023

Los indicadores económicos para la región Bogotá (Bogotá y Cundinamarca) en el segundo trimestre de 2023 mostraron menor dinamismo en relación con un periodo de fuerte reactivación observado un año atrás. Adicional al efecto base de comparación anual, la moderación en el consumo, la pérdida de confianza de los hogares y los altos precios impactaron la industria, el comercio, el transporte aéreo local y de carga, así como la construcción de edificaciones. El comercio exterior presentó relativa normalización frente a la alta demanda postpandemia registrada en ventas y compras externas. La inflación registró corrección a la baja luego de alcanzar el pico más alto en marzo de 2023, paralelamente, la tasa de desempleo presentó mejoría, aunque continuó a niveles de dos dígitos.
Novel scientific design of hybrid opposition based—Chaotic little golden-mantled flying fox, White-winged chough search optimization algorithm for real power loss reduction and voltage stability expansion
Authors: Kanagasabai Lenin
Published: September 2023

In this paper hybrid opposition based—Chaotic little golden-mantled flying fox algorithm and White-winged chough search optimization algorithm (HLFWC) is applied to solve the loss dwindling problem. Key objective of the paper is real power loss reduction, voltage deviation minimization and voltage stability expansion. Proposed little golden-mantled flying fox algorithm is designed based on the deeds of the little golden-mantled flying fox. Maximum classes have single progenies at a period afterwards of prenatal period. This little procreative production means that when populace forfeiture their figures are deliberate to ricochet. In White-winged chough search optimization algorithm magnifying the encumbrance element in a definite assortment will pointedly enlarge the exploration region. In a coiled exploration, the position of any White-winged chough can differ in numerous scopes to cover the exploration region, predominantly in the projected problem. Hybrid opposition based—Chaotic little golden-mantled flying fox algorithm and White-winged chough search optimization algorithm (HLFWC) is accomplished by integrating the actions of little golden-mantled flying fox and White-winged chough. Through the hybridization of both algorithms exploration and exploitation has been balanced throughout the procedure. Proposed hybrid opposition based—Chaotic little golden-mantled flying fox algorithm and White-winged chough search optimization algorithm (HLFWC) is corroborated in IEEE 30 and 57 systems. From the simulation results it has been observed that real power loss reduction, voltage deviation minimization and voltage stability expansion has been achieved.
Enzymes and their application in the diets of pigs
Authors: Voitsitskyi O. V. , Novgorodska N. V.
Published: September 2023

Complete and nutritionally balanced feed is an essential factor in increasing the productivity of farm animals at the current stage of animal husbandry development. Feed must satisfy the animals' need for nutrients and biologically active substances (BAS) because the lack of certain nutrients leads to increased feed consumption per production unit and failure to achieve the planned productivity. Adding exogenous enzymes to pig diets is an alternative solution to increase nutritional energy and fiber digestibility to improve pig production at low production costs and reduce environmental impact through reduced nitrogen and phosphorus emission. Feeding enzymes as part of enzyme preparations in the formula of compound feed improves its assimilation. As a result, enzymes positively affect the productive characteristics of farm animals and poultry. Enzyme preparations are used to increase the efficiency of feed nutrients in animal husbandry. They supplement the body's enzymes and significantly accelerate the breakdown of feed nutrients, increasing the completeness of the assimilation of feed components. Moreover, enzyme substances positively affect the health of animals, reducing the risk of disease and strengthening their immunity. Unlike hormones and biostimulants, enzymes do not affect the body of animals and birds. However, they directly affect feed components in the gastrointestinal tract, where they accumulate in poultry and livestock products. Including enzyme preparations in the composition of the compound, feed helps reduce the effect of substances that interfere with the assimilation of nutrients. Today, modern fodder enzyme preparations help realize animals' genetic potential by supplementing the enzyme activity of their enzymes of animals and poultry in the gastrointestinal tract. As a result, animals and poultry receive additional nutrients, so the livestock becomes more uniform in terms of live weight and productivity. Thus, when used and added to feed farm animals and poultry, enzymes have no disadvantages. They increase the digestibility and assimilation of feed nutrients, eliminate or reduce the negative impact of anti-nutrients, and contribute to the replenishment of digestive enzymes in young animals and poultry. Future studies should focus on the interaction between production steps, diet composition, enzyme origin, and the number of added enzymes.
Improvement of honey bees for intensification of wax production
Authors: Kovalskyi Y. , Kovalska L. , Druzhbiak A. , Zhmur V. , Gavdan R. , Klym O.
Published: September 2023

Obtaining the maximum amount of wax from honey bees is the basis of beekeeping technological processes. However, the intensification of its production leads to partial exhaustion of the honey bee's body. Therefore, today the question of researching factors that will contribute to their body's recovery is relevant. The article provides data on the influence of the strength of colonies, the type, and the amount of feed on the body's functional state of honey bees when obtaining wax. The obtained research results indicate that wax secretion is proportionally dependent on the presence in nature and the intensity of carbohydrate (nectar, sugar syrup) and protein (pollen) food entering the nest. As daily nectar intake increases for every 250 g, the wax productivity of a 700 g family increases by an average of 43.18 g (from 35.62 to 54.14 g). When receiving pollen in the amount of 500–550 g, wax secretion is 190–210 g. In the complete absence of honey collection, wax secretion in bees stops. It was established that a large amount of honeycombed honey practically does not affect the bees' wax secretion. At the same level of food supply, with an increase in the strength of the family, its total wax secretion increases due to an increase in the number of wax-producing workers. From colonies weighing 1.5 and 4.5 kg, 667.05 and 1484.55 g of wax were obtained, respectively. At the same time, the individual wax-secreting activity, which is calculated per unit mass of workers, decreases from 444.7 g to 329.9 g of wax/1 kg of bees. This is due to a decrease in the nutrition of wax-producing individuals, as the number of bees increases with the same intensity of carbohydrate food entering the nest. It was also established that the amount of wax released simultaneously is proportional to the number of young bees in the colonies.
МІСЦЕ РИЗИКУ В ПРОЦЕСІ НЕЗАЛЕЖНОГО АУДИТУ
Authors: Гевлич Л. Л.
Published: September 2023

Ключовою проблемою ефективного аудиту є визначення ризику. Незважаючи на важливість концепції ризику в аудиторському процесі, останнє десятиліття він досліджувався у напрямку удосконалення методів оцінки. Ігнорування ролі ризику, його розгляд виключно як аудиторської процедури заважають усвідомленню сутності аудиторської перевірки укладачами та користувачами звітності, знижують ефективність аудиту з боку аудиторської групи. Метою роботи є дослідження місця ризику в процесі аудиту з точки зору можливого виявлення напрямів його удосконалення. Використання в практиці аудиту ризик-орієнтовного підходу передбачає необхідність оцінки ризику системи внутрішнього контролю клієнта, у т.ч. на етапі надання згоди на аудит. Аудитор має додатково оцінити ризик використання вибірки та ризик впливу шахрайства. Оцінка ризику при формуванні думки передбачає оцінку відповідності звітності вимогам концептуальної основи, доречності, порівнюваності, зрозумілості, достовірності інформації, вибір форми думки. Доведено, що ризик є визначальною категорією в незалежному аудиті: основною концепцією, підходом, інструментом організації перевірки, аудиторською процедурою збору, оцінки доказів, формування думки. Процес аудиту може бути структурований за етапами оцінки ризику прийняття завдання, системи внутрішнього контролю, ефективності аудиторських процедур та аудиторської вибірки, суттєвих викривлень внаслідок шахрайства, формування аудиторської думки. Запропоновані напрями дослідження аудитором бізнесу клієнта, обставини ризиків суттєвого викривлення, дії аудитора при роботі з вибіркою, оцінка ризику на стадії формування думки знижують трудомісткість аудиту. Розуміння місця ризику в перевірці поліпшує сприйняття аудиторського процесу користувачами звіту. Розроблені алгоритми дій аудитора при ідентифікації ризиків шахрайства та оцінки системи внутрішнього контролю можуть бути застосовані для оптимізації контрольної підсистеми клієнта. Напрямом подальших досліджень буде оцінка впливу на аудиторський ризик сучасних діджитал-технологій.
МІЖНАРОДНА ДОПОМОГА ЯК ОСНОВА ПОВОЄННОГО ВІДНОВЛЕННЯ ЕКОНОМІКИ УКРАЇНИ
Authors: Мединська Т. В. , Боднарюк І. Л. , Олійник Н. Р.
Published: September 2023

Російське вторгнення в Україну призвело до: масового порушення ланцюжків економічної діяльності, руйнування виробничих потужностей та об’єктів критичної інфраструктури; загострення екологічних проблем; міграції населення та загибелі людей. Поточна оцінка збитків, завданих Україні країною-агресоркою, сягає сотень мільярдів доларів, і ця цифра продовжує зростати. Масштаби і наслідки війни ставлять під загрозу результати соціально-економічного розвитку України, дестабілізують виробництво, порушують канали торгівлі (зокрема, експортні), зменшують інвестиції та призводять до відтоку людського капіталу. Це, у свою чергу, впливає на зменшення ВВП, доходів державного бюджету, кількості платників податків, водночас зростає рівень безробіття та індекс цін. Сукупний вплив цих факторів призводить до соціально-економічної кризи в державі, подолання якої в умовах продовження війни і лише власними силами є неможливим. Відтак фінансова допомога міжнародних партнерів - необхідна умова забезпечення життєздатності української економіки та обороноздатності української армії. Метою дослідження є вивчення теоретичних аспектів міжнародної фінансової допомоги Україні в умовах війни, державного механізму відновлення України та забезпечення міжнародної фінансової підтримки. Основними результатами дослідження є: систематизація класифікації міжнародної фінансової допомоги; аналіз структури міжнародної допомоги в розрізі країн та видів; оцінка рівня міжнародної допомоги до ВВП країн-партнерів; розкриття процесу формування державного механізму відновлення України; визначення перспектив надання міжнародної фінансової підтримки у повоєнний період. У статті проведено порівняльний аналіз обсягів та структури міжнародної допомоги та рівня допомоги до ВВП країн-партнерів. Досліджено, що стратегічний план відновлення узгоджується з роботою Національної ради відновлення та Декларацією Лугано, у якому окреслено шість ключових пріоритетних напрямків відновлення економіки України: макроекономічна стабільність, економічна свобода, євроінтеграція та доступ до ринків, доступ до ноу-хау, доступ до фінансів, трансформація пріоритетних секторів. Перспективними напрямками досліджень у даному напрямку є систематизація інструментів економічного відновлення України та механізмів їх застосування міжнародними партнерами: надання макрофінансової допомоги для підтримки стабільності; надання технічної допомоги, зосередженої на узгодженні законодавства ЄС; використання спеціальних фінансових інструментів ЄС та МФО для забезпечення галузевої трансформації, сумісної з ЄС; страхування військових ризиків для відновлення зруйнованих активів та нових інвестицій; залучення інституційних інновацій ЄС для забезпечення участі України в інституціях ЄС під час процесу вступу; впровадження спільних партнерських проектів для сприяння передачі знань та міжлюдським контактам.
Efficiency of Corporate Governance in the Context of Evaluation of Business Processes of Enterprise
Authors:   National University «Chernihiv Polytechnic», Рopelo Olha V. , Ivanova Nataliia V. ,   National University «Chernihiv Polytechnic», Dubyna Maksym V. ,   National University «Chernihiv Polytechnic»
Published: September 2023

In the article, the authors substantiate the essence, approaches to evaluation and further improvement of business processes within the framework of corporate governance. A theoretical distinction has been made between the definitions of «corporate governance» and «corporate management», which are interrelated concepts, but they have different levels, orientation, and scope of application. Corporate governance establishes a common framework and strategy, while corporate management deals with specific governance functions and operational management. Corporate management focuses on managing resources, completing tasks and achieving the internal effective functioning of an organization. The article discloses, on the basis of the process approach, essence of business processes which are considered by the authors as the main units of governance of corporation activity, covering various functions, processes and tasks necessary for creating a product or providing a service, maintaining production, sales, customer service. Particular attention is paid to evaluating the efficiency of corporate governance business processes, allowing to determine how efficiently and productively they are implemented and identifying possible areas for improvement of this sphere. The authors detail the components of the mechanism for evaluating the efficiency of business processes: stages, indicators, evaluations, methods, and results of improvement. The sequence of stages is proposed as follows: definition of business processes to be evaluated; collection of data on business processes; analysis of the obtained data; identification of opportunities for improving business processes; implementation of measures as to improving business processes. The authors have proposed groups of indicators for evaluation, have identified prospects for improving business processes, these include: increasing the efficiency and productivity of business processes; improving the quality of products and services; cost reduction of all kinds; improving customer service; increasing competitiveness and reducing risks.
The Strategic Instruments for Formation and Positioning of a Brand in International Markets
Authors:   Simon Kuznets Kharkiv National University of Economics, Logvynenko Denys V. , Podorozhna Marharyta R. ,   Simon Kuznets Kharkiv National University of Economics
Published: September 2023

The modern market is filled with a variety of products to suit every taste. Behind each of these products is present a certain organization that is trying to promote its product into the deeper market. So in order to promote your product, you need to understand the difference between a trademark and a brand, a brand and branding, etc. From a legal point of view, a brand is a unique trademark that is subject to patent protection. In accordance with the consumer (psychological) approach, a brand is understood as the impressions that the buyer has of an almost elusive vibe associated with a product. The concept of a brand combines a list of conceptions, unique solutions, feelings of perception, and value properties associated with a product or service of a particular organization. In order for a company’s product to become a brand, it needs to be formed. Brand formation is a complex and time-consuming process that includes market analysis, positioning, logo and name creation, and the development of a plan for further brand improvement and modernization. However, despite that the brand formation is one holistic process that includes positioning, it can be presented as a separate process. After all, positioning accompanies all stages of brand formation, since any missed or unaccounted-for detail of this process creates a brand’s inconsistency with the criteria of the market in which it is represented. Brand positioning is, on the one hand, the definition of its market position, its difference from competitors, and, on the other hand, the definition of its place in the minds of consumers. Before you are in the hands of the consumer, you first need to be in his head. Therefore, positioning can be defined as a figurative shell, a way to broadcast brand ideas using various means and techniques. Positioning should be felt at every point of contact between the brand and the consumer: in the name, visual image, advertising campaigns, social networks. It is also necessary to pay attention to the matter that an important principle of brand formation and positioning is its socialization, which is aimed at reducing the harmful impact of goods/services on the environment, ensuring compliance of production processes with quality norms and standards. From such a standpoint, organizational and managerial techniques, methodologies, methods of market actions, development of a brand platform, naming are strategic instruments for the effective implementation of the formation and positioning of a brand in world markets.
The Use of Artificial Intelligence in the Development of Indonesian Civil Procedure Law as a Legal Futuristic Study
Authors: Jayadi Hendri
Published: September 2023

Artificial Intelligence (AI) has entered many areas of human life along with its development, and the field of civil procedural law is no exception. This study aims to see how Artificial Intelligence (AI) can be used to develop Indonesian civil procedural law. This research is normative legal research or secondary data based on what has been written, namely from previous research. Secondary data is from legal sources such as books, court decisions, and papers. The Civil Code, study journals of earlier studies, and laws are all examples of secondary legal sources used in this research. Based on the research results, the use of Artificial Intelligence in developing Indonesian civil procedural law, namely Artificial Intelligence (AI), can help prepare documents for examination if there are cases of appeal, cassation, and disputes. Legal due diligence reviews (LDD) can be used to look at data with the help of artificial intelligence (AI). AI can help judges make choices. Artificial intelligence can conduct legal studies in multiple languages and rank laws, regulations and court cases according to how they were resolved. Artificial intelligence allows us to make educated guesses about how judges will decide based on what we already know.
Shaxi Preservation Project: Negotiation between the Need of Historical Site Heritage and Local Residents
Authors: Zhang Jiahui
Published: September 2023

It has been a long time since the historical site preservation projects have been developed based on the opinion of experts and authorities in China. However, in the case of Shaxi ancient town, the voice of local dwellers draws the attention of the project developers. The local public, who were usually ignored, has been involved in stages of the preservation plan through the last 20 years. The different voice among native residents, authority and experts is always treated unequally in most project; however, the situation in Shaxi might be different. This is also an important aspect when evaluating the success of the Shaxi Preservation Project compared to the other historic towns. This essay investigates and evaluates the project by table top research and online interviews with local people. It discusses how local residents are considered by the project planners and then involved in the project development.