bluuebunny/crossref_metadata_2025 huggingface dataset:
Proposta de implementação de desenvolvimento pessoal e reconhecimento profissional: estudo de caso na empresa A P S Q Comércio de Confecções LTDA Eireli
Authors: Soares Filipe de Castro , Souza Victor Huan Alves de , Almeida Marcos Nunes , Roberto José Carlos Alves , Costa Rejane Flores da
Published: June 2022

O artigo a seguir propõe um estudo de caso sobre a empresa A P S Q Comércio de Confecções LTDA Eireli, que tem o status de microempresa (ME). Está situada na cidade de Manaus e faz parte do segmento de comércio atacadista de vestuários. O presente artigo propôs uma revisão das áreas funcionais que compõem a organização e foi fruto de um diagnóstico organizacional executado que identificou a área de Recursos Humanos como a mais crítica da empresa, em razão dos poucos investimentos em projetos de treinamento, desenvolvimento, motivação e avaliação de desempenho dos seus vendedores e consultores. Diante disso, levantou-se a seguinte pergunta problema: Quais projetos de desenvolvimento pessoal e reconhecimento profissional podem aperfeiçoar os resultados da organização? O objetivo geral do estudo visa propor projetos de reconhecimento profissional e desenvolvimento pessoal, visando maior desenvolvimento do colaborador e ascensão da empresa pesquisada. Adotou-se a metodologia de pesquisa de abordagem qualitativa e natureza descritiva e exploratória. Parte de técnicas e métodos de coleta de dados. Utilizou-se a ferramenta interventiva 5W2H, que auxiliou no planejamento das ações interventivas, com foco no mapeamento das atividades que precisavam ser aprimoradas. Como resultados, propôs-se: implementação do Programa de Reconhecimento Profissional; implementação do Plano de Carreira; implementação de uma Política de Endomarketing; implementação da metodologia de avaliação 360º; e implementação do Plano de Treinamento de vendas. Espera-se que, por meio da implementação de ações interventivas, seja transmitido aos colaboradores o sentimento de gratidão, valor e respeito, bem como almeja-se um alto nível de produtividade, qualidade e desempenho na prestação de seus serviços.
ПРОБЛЕМИ ОБЛІКОВОЇ ОЦІНКИ ДЕБІТОРСЬКОЇ ЗАБОРГОВАНОСТІ В ФІНАНСОВІЙ ЗВІТНОСТІ ПІДПРИЄМСТВ
Authors: Глушач Юлія
Published: June 2022

У статті досліджено проблемні питання облікового оцінювання дебіторської заборгованості покупців (замовників), що виникають у бухгалтерів при первинному її визнанні та відображенні у фінансовій звітності; розкриті принципи облікової оцінки дебіторської заборгованості; з‘ясовані проблеми визнання сумнівних і безнадійних боргів та особливості їх вирішення у вітчизняній та зарубіжній обліковій практиці; розглянуто методи розрахунку резерву сумнівних боргів, визначені переваги та недоліки кожного з методів і доцільність їх застосування на різних підприємствах; окреслені напрями вдосконалення обліку дебіторської заборгованості на підприємстві в напрямку деталізації елементів облікової політики з питань дебіторської заборгованості та застосування комплексного підходу при розрахунку резерву сумнівних боргів, з урахуванням специфіки господарюючого суб'єкта.
РИНОК ЗЕМЛІ ЯК ІНСТРУМЕНТ АКТИВІЗАЦІЇ ДІЯЛЬНОСТІ В АГРАРНІЙ СФЕРІ
Authors: Корюгін Андрій , Лобунець Тетяна
Published: June 2022

У статті розкрито особливості розвитку ринку землі як інструменту активізації діяльності в аграрній сфері. Визначено, що Україна – це країна із надпотужним аграрним та ресурсним потенціалом, оскільки володіє найбільшими площами сільськогосподарських угідь, а також найродючішими ґрунтами, зокрема чорноземами, в Європі та навіть світі. З’ясовано, що активізація діяльності агропідприємництва можлива за умов, коли у державі ринковий механізм є ефективним, учасники ринку прагнуть до підтримки лише добросовісної конкуренції і роботи на спільний результат – розвиток держави, а уповноважені органи влади підтримують все це результативними і раціональними в контексті певних обставин реформаційними заходами. Визначено, що станом на 6 червня 2022 року у відповідності до реформи ринку землі укладено 102 321 угоду, зокрема найбільше правочинів зареєстровано у Харківській, Дніпропетровській, Херсонській, Кіровоградській та Полтавській областях.
ЕКСПРЕС-АНАЛІЗ ВПЛИВУ ФІСКАЛЬНОЇ ПОЛІТИКИ НА СТАЛИЙ РОЗВИТОК КРАЇНИ
Authors: Мискін Юрій , Мартиненко Валентина
Published: June 2022

Стаття присвячена обґрунтуванню методики експрес-аналізу впливу фіскальної політики на сталий розвиток країни та ідентифікації на його основі загальних тенденцій вітчизняної практики формування та реалізації фіскальної політики забезпечення соціально-економічного розвитку України. У статті ідентифіковано індикатори експрес-аналізу впливу фіскальної політики на сталий розвиток країни та їх порогові значення для України. Проаналізовано кожен із індикаторів у динаміці за період 2009 – 2021 років та, на основі їх порівняння з пороговими значеннями, охарактеризовано загальні тренди у забезпеченні фіскальною політикою сталого розвитку України. Визначено, що виявлені тренди є одночасно проблемами і резервами посилення впливу фіскальної політики на сталий розвиток України. Обґрунтовано, що результати експрес-аналізу є підставою для здійснення у подальших дослідженнях комплексного аналізу впливу фіскальної політики України на сталий розвиток країни.
ASPEK TERPENTING KUALITAS LAYANAN DALAM MENINGKATKAN KEPUASAN PELANGGAN
Authors: Pramuditha Rizki
Published: June 2022

Dalam perspektif penyelenggaraan pelayanan publik, paradigma new public management telah dikenali bermanfaat dalam upaya memahami tentang layanan yang berkualitas yang bermuara pada kepuasan penggunanya. Baik kualitas layanan maupun kepuasan pelanggan telah dikenali erat berkaitan dengan ekspektasi dari pengguna layanan. Penelitian ini bertujuan untuk menguji peran terpenting dari aspek dimensi kualitas layanan yang diberikan yang dapat meningkatkan kepuasan pengguna layanan. Sebanyak 62 pengguna layanan E-KTP yang menjadi responden dalam penelitian ini. Tehnik analisis regresi berganda digunakan untuk menjawab pertanyaan penelitian. Hasil penelitian menunjukkan dari kelima dimensi kualitas layanan terungkap bahwa hanya bukti fisik dan jaminan yang mempunyai pengaruh penting terhadap kepuasan pengguna layanan E-KTP pada Kecamatan Bogor Barat. Dengan tingkat keragaman atau koefisien determinasi total yang besar, model penelitian ini menunjukkan bahwa varian penjelas dari kepuasan pengguna layanan E-KTP dapat dilihat dari keragaman bukti fisik, keandalan, daya tanggap, jaminan, serta empati. Penelitian memberikan kontribusi yang signifikan terhadap praktik dan kajian empiris di bidang penelitian kepuasan pada pengguna layanan publik.
KEPUTUSAN PEMBELIAN MELALUI KUALITAS MAKANAN, KUALITAS PELAYANAN, DAN LOKASI PADA NK CAFÉ MALANG
Authors: Widodo Teguh
Published: June 2022

The purpose of the study was to determine the effect of food quality, service quality, and location variables on consumer decisions at NK Café Malang. The data used is the result of distributing questionnaires to consumers. The sample selection technique is Accidental Sampling with a total of 50 consumers. Data processing uses multiple linear regression and is free from the classical assumption test. Consumer decisions are explained by 47.6% of the independent variables. The results show that the variables of food quality, service quality, and place have a significant effect on consumer purchasing decisions. Based on the results of the study, it shows that NK Café must maintain the values ​​of the three variables even if it needs to be increased.
ОСОБЛИВОСТІ ЗАСТОСУВАННЯ МОТОСТРІЛЕЦЬКИХ ТА ТАНКОВИХ ПІДРОЗДІЛІВ СВ ЗС РОСІЙСЬКОЇ ФЕДЕРАЦІЇ В ХОДІ ЇЇ АГРЕСІЇ ПРОТИ УКРАЇНИ У 2014–2015 РОКАХ
Authors: Цегельник Василь , Файфура Михайло , Задорожний Володимир
Published: June 2022

В статті розглянуті особливості застосування мотострілецьких та танкових підрозділів СВ ЗС Російської Федерації в ході її агресії проти України у 2014-2015 роках, зокрема використання мотострілецьких підрозділів Збройних сил Російської Федерації (ЗС РФ) на тимчасово окупованій території у Донецькій та Луганській областях. Влітку 2014 року мотострілецькі підрозділи ЗС РФ здійснили наступ у складі батальйонних тактичних груп (БТГр) проти українських військових та прикордонників з метою встановлення контролю над певною ділянкою території України. Відтак, мотострілецькі та танкові підрозділи ЗС РФ становили основу батальйонних тактичних груп та ударного компонента на тимчасово окупованих територіях у Донецькій та Луганській областях та виконували спеціальні завдання провокаційного характеру під виглядом підрозділів зі складу 1 та 2 АК, демонструючи при цьому максимальні вогневі удари, маневрені можливості підрозділів, озброєння і техніки.
ВИЗНАЧЕННЯ ЕМОЦІЙНОЇ СТІЙКОСТІ В СТУДЕНТСЬКОМУ СЕРЕДОВИЩІ ЯК НЕОБХІДНОЇ РИСИ МАЙБУТНІХ ФАХІВЦІВ
Authors: Семенів Наталія
Published: June 2022

У статті розглянуто сучасний стан психологічних досліджень рівня емоційної стійкості особистості. Проаналізовано чинники впливу емоційної стійкості на рівень підготовки студента та емоційну сферу. Виділено проблематику дослідження емоційної стійкості особистості, як чинника впливу на професійну підготовки майбутніх фахівців. Вибрано методики емпіричного дослідження рівня емоційної стійкості особистості. Виконано практичне дослідження рівня емоційної стійкості у майбутніх фахівців. Здійснено аналіз отриманих результатів емпіричного дослідження, проведена первинна статистична обробка результатів. Визначено психологічні механізми захисту емоційної сфери особистості студентів. Визначено перспективи подальших досліджень рівня емоційної сфери у молоді в освітньому середовищі освітніх закладів. Зроблено висновок про необхідність подальшого дослідження рівня емоційної стійкості у середовищі студентів як майбутніх фахівців.
АНАЛІЗ ПОТОЧНОГО СТАНУ ПЕНСІЙНОГО ЗАБЕЗПЕЧЕННЯ В УКРАЇНІ
Authors: Західна Оксана , Шеремета Любов
Published: June 2022

Розглянуто трирівневу структуру пенсійної системи в Україні. Визначено джерела доходів і видатків Пенсійного фонду України. Проаналізовано динаміку доходів ПФУ, що складається з власних коштів і коштів державного бюджету на фінансування пенсійних виплат. Розглянуто пенсійну реформу, в якій визначається вік виходу на пенсію та кількість необхідного страхового стажу. Проаналізовано динаміку чисельності пенсіонерів за розмірами пенсій, а також розподіл пенсіонерів по видах призначених пенсій, а саме: за віком, по інвалідності, у разі втрати годувальника, за вислугу років, довічне утримання суддів і соціальні пенсії. Визначено основні причини незадовільної виплати пенсій, а саме низька заробітня плата, демографічна причина (старіння населення) і не забезпечення гідного рівня життя пенсіонерів завдяки існуючій солідарній системі. Визначено основні пріоритети, які мають сприяти вирішенню проблем функціонування української пенсійної системи. Також визначено основні цілі пенсійної реформи. Обгрунтовано основні заходи для покращення пенсійного забезпечення в Україні.
COVID-19 AS A TRIGGER OF HYBRID EVENT TECHNOLOGIES IN THE TOURISM INDUSTRY
Authors:   O.M. Beketov National University of Urban Economy in Kharkiv, Radionova Olha , Aleksandrova Svitlana ,   O.M. Beketov National University of Urban Economy in Kharkiv, Pysareva Iryna ,   O.M. Beketov National University of Urban Economy in Kharkiv
Published: June 2022

The article considers the influence of coronavirus disease COVID-19 on the development of modern event technologies. The main trends in the market of the event industry are identified: online events – events that are broadcast to participants via the Internet or other channels of joint interaction; virtual events – events that use virtual (Virtual Reality) and augmented reality (Augmented Reality) technologies. They have great potential, and in modern conditions, this format can make a huge leap. The use of AR-technology in the industry event allows to provide: informativeness, interactivity, clarity and viral effect, because bright, unusual AR-videos are instantly saved and make you want to share them with friends and acquaintances; Hybrid events – events that combine elements of online and offline events, when the physical space is complemented by virtual, and people who are offline, can be joined by an unlimited number of participants from online. That is, these are classic events for which the method of remote content delivery is partially used. If desired, participants or speakers can connect to the broadcast or broadcast without coming to the location of the event. Only key participants can be in the room, and spectators are connected to the event via an Internet broadcast. This is due, among other things, to the fact that, given the need to maintain a "social distance" when seating, the same premises began to accommodate fewer participants. In such conditions, the organizers of the offline event must disinfect the site itself, the equipment used, as well as participants and staff working on it. At the same time, there are many different options of equipment, techniques and technologies for disinfection on the market in order to choose the best in terms of efficiency and price. It is established that hybrid events are becoming a new reality of modern event business. After all, no matter how online communication develops, personal communication remains an important part of the event industry and it is hybrid events that can provide this. At the same time, their undeniable advantage is the ability to connect a remote audience. The success of hybrid activities is due not only to the rapid development of technology, but also the peculiarities of modern event business and society as a whole. In modern conditions, hybrid events are a huge area for further development of the event market and tourism – with the use of virtual reality, artificial intelligence and other technologies.
PUBLIC-PRIVATE PARTNERSHIP AS AN TOOL OF POST-WAR RECONSTRUCTION AND DEVELOPMENT OF UKRAINE'S ECONOMY
Authors:   Ivan Franko National University of Lviv, Shvets Anzhela
Published: June 2022

Currently, the Ukrainian economy is not experiencing its best times. This situation can be treated differently: either wait, suddenly everything stabilizes, or adapt to the new economic realities of today. However, in any case, there are socio-economic problems that need to be addressed, and which, as practice shows, the state can not cope on their own. Under such conditions, the business sector should become a full partner of the state in resolving priority issues and forming a further strategy for economic and social development of the country. Turning to foreign experience, it can be seen that most anti-crisis and post-crisis plans to rehabilitate the economy of foreign countries were based on a significant expansion of cooperation between business, the state in the face of its governing bodies and civil society. Such cooperation takes the form of public-private partnerships and solves many problematic issues, such as attracting business resources to solve acute social and complex economic problems, promoting economic growth, using managerial, organizational and production achievements of business for the overall recovery of the economy. Public-private partnership is a complex institution both from the organizational and from the financial and legal point of view. It provides for multilateral arrangements, risk sharing, analysis of commercial prospects and individual funding and legal implementation schemes. The public-private partnership mechanism will involve a private partner in the restoration, management, modernization of existing and creation of new infrastructure facilities, which is relevant for Ukraine during the war and will be relevant for a long time in the postwar period. The article considers public-private partnership as an effective mechanism of socio-economic development of the country, examines the reasons for the formation of PPP. The peculiarities of Ukrainian and European experience of public-private cooperation are described, as well as the advantages and disadvantages of this form of partnership are identified. The peculiarities of the PPP implementation mechanism and the principles of its implementation are highlighted. The optimal models of public-private interaction, regulatory framework and scope of PPP in Ukraine are considered.
IMPROVING THE ECONOMIC EFFICIENCY OF QUALITY MANAGEMENT SERVICES OF TOURIST SERVICES ENTERPRISES
Authors:   Uman National University of Horticulture, Tymchuk Svitlana , Neshchadym Lydmila ,   Pavlo Tychyna Uman State Pedagogical University
Published: June 2022

The article considers some aspects of improving the economic efficiency of quality management of enterprises involved in tourist services. It is pointed out that in the conditions of modern tourism development quality management is one of the most important components of tourism efficiency and profitability. It is determined that in Ukraine there is a noticeable decrease in the number of tourist packages sold by tour operators during the study period. It is established that currently the best sales channel for travel products are travel agencies, which compete with each other to provide the best quality of service and service shell of the product of tour operators. It has been determined that tour operators cooperate with a significant number of different market players that serve tourists. It is established that at each stage of implementation of the developed tourist package it is necessary to control the quality of services to tourists, because it depends on the final economic effect of all participants. It is established that the vast majority of consumers of tourism products, served by tour operators and travel agents, are tourists traveling for purpose, recreation and leisure. It is established that during the study period the costs of accommodation, meals and transportation of tourists within the implemented tourist packages decreased. It is noted that in 2018–2020 in Ukraine the highest level of growth was the cost of tour operators for the services of third-party organizations that provide services in the field of culture and excursions. 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 in the process of improving the efficiency of quality management of enterprises involved in the process of tourist services, it is important to implement international quality standards and certification in accordance with the requirements of the international standard ISO 9001 for tourism. It is noted that when implementing a quality management system, each enterprise in the field of tourist services should define goals and policies on quality, set appropriate tasks to ensure a stable, long-term nature.
COOPERATION BETWEEN BANKS AND INSURANCE COMPANIES IN THE FINANCIAL SERVICES MARKET: PROBLEMS AND PROSPECTS
Authors:   Banking University, Rudevska Viktoriia , Slutskyi Bohdan ,   Banking University
Published: June 2022

The article considers the need to further develop the interaction of banking and insurance markets, because in the global environment, the processes of capital concentration are growing rapidly, financial institutions operate in conditions of fierce competition, trying to meet a wider range of customer needs. In such conditions, preference will be given to large financial institutions that offer their clients a wide range of modern financial products and have significant financial resources. The banking services sector is the most developed in the financial market of Ukraine. The non-banking financial sector is still lagging behind the banking sector in both quantitative and qualitative terms. At the same time, the insurance market occupies a leading position in the non-banking financial sector. In Ukraine, competition in the markets of banking and insurance services is also intensifying, so the introduction of new services and higher quality is very important. In addition, domestic consumers trust the banking market more and buy the insurance product more often from the bank. That is why combining banking and insurance services is an important way to establish and maintain long-term and effective relationships with customers. Given the concentration of significant financial resources, including assets and equity, banks should take the lead in accelerating integration with the insurance market. Further integration of banking and insurance markets will allow us to develop banking products even more flexibly and reduce the level of risk borne by institutions. The result will be a comprehensive, comprehensive customer service at a relatively low cost. As a result, in the medium term it will create conditions for the rapid spread of insurance products among Ukrainians and will increase the share of insurance in Ukraine's gross domestic product, as currently this figure is slightly more than one percent, which is the worst result among all developed countries. including those that are part of the European Union. The interaction between banks and insurance companies in the financial services market has great potential for growth and expansion. Working together should be useful for both commercial banks and insurance companies.
STATE OF MONETARY AND PAYMENT INFRASTRUCTURE IN UKRAINE
Authors:   Volodymyr Dahl East Ukrainian University, Tyshchenko Volodymyr , Tyshchenko Olena ,   Volodymyr Dahl East Ukrainian University
Published: June 2022

Today, in the developed countries of the world, there is a completion of the transition to a state characterized by the dominance of services in the economy and the introduction of information technology that greatly facilitates people's lives, while these countries are forming a consumer society. The emergence of the global Internet and providing easy access to it, the development and implementation of modern mobile technologies, significantly reducing the cost of Internet use has significantly changed the world economy and people's lives, leading to digital (information) revolution in the world. Under these conditions (development of digital economy) one of the most important factors in the stability of the financial and credit system of Ukraine and its national economy is an effectively functioning payment system. In addition, the modern payment system is one of the most important elements of the monetary and payment infrastructure of the state, which has been developing rapidly in Ukraine recently. Settlements with the help of monetary and payment infrastructure are spreading more and more in Ukraine, while their share in the segment of Ukrainian payments is constantly increasing. The development of monetary and payment infrastructure plays an important role in the formation of new mechanisms for the functioning of the country's payment system, the introduction of new payment instruments and forms of cash and cashless payments, has a significant impact on society, while stabilizing economic growth in various industries and economies. in general. It should also be noted that the country's current monetary and payment infrastructure affects various transformational changes in the country's economy and can eliminate various potential and real threats from the macro and micro environment, which in general forms a secure component of the state payment system. Given the above, in today's world, the development of modern monetary and payment infrastructure in our country is very important. Studies of the state's monetary and payment infrastructure are becoming even more relevant now that Ukraine has suffered military aggression from the Russian Federation. Characteristics of the current state of monetary and payment infrastructure, analysis of its impact on various areas of activity, assessment of its sufficiency for comprehensive demand for both businesses and individuals for these services, as well as its reliability, which can ensure financial security of all users and economic security of the Ukrainian economy.
SUBJECTS OF PUBLIC SECTOR OF THE ECONOMY: ACTIVITY PECULIARITIES AND ACCOUNTING ORGANIZATION
Authors:   Ivano-Frankivsk National Technical University of Oil and Gas, Dolishnia Tetiana , Savchyn Iryna ,   Ivano-Frankivsk National Technical University of Oil and Gas
Published: June 2022

The purpose of this study is to reveal the impact of organizational and legal distinctions of public sector entities on the organization of accounting and the implementation estimation of the governmental Strategy for modernization of accounting and financial reporting in the public sector to strengthen budget capacity. To achieve this goal, the tools of scientific research were used. In particular, analysis and synthesis, induction and deduction (during setting a problem); theoretical generalization (during the separation of organizational and legal distinctions of the public sector of the economy); observation, comparison (during the estimation of implementation of the Strategy for the modernization of the accounting and financial reporting system in the governmental sector); the abstract-logical method was used in determining the priority measures of the Strategy and developing areas for further research to strengthen budget capacity. The article reveals the organizational and legal characteristics of governmental sector entities, their impact on the organization of accounting. In particular, it is the form of ownership, organizational structure of the institution, budgetary institutions are non-profit, which in the process of providing non-material services make expenses and so on. The entities of the public sector of the economy implement the state policy in various spheres. The results of the evaluation of the Strategy for Modernization of the Accounting and Financial Reporting System in the Governmental Sector allow us to assert the active implementation of its measures and the digitalization of the functional processes of the Treasury. The priority measures of the Strategy have been identified. This is the development of guidelines for all national regulations (standards); ensuring the translation into Ukrainian of international standards in order to implement their provisions into national regulations (standards); ensuring the implementation of systematic measures for training and retraining of employees of budgetary institutions; revision of normative documents and timely changes in them and improvement of software for accounting and preparation of financial statements by public sector entities. Implementing them will strengthen the budget potential. Further possibilities for research suggest the need for in-depth study of international accounting standards in the governmental sector through the prism of the possibility of their implementation in domestic practice in order to improve accounting and financial reporting in the governmental sector and strengthen budgetary capacity.
FEATURES OF ACCOUNTING OF COSTS OF TOURIST AND HOTEL AND RESTAURANT BUSINESS
Authors:   National University “Zaporizhzhia Polytechnic”, Shelemetieva Tetiana , Hres-Yevreinova Svitlana ,   National University “Zaporizhzhia Polytechnic”, Mamotenko Daria ,   National University “Zaporizhzhia Polytechnic”
Published: June 2022

The article identifies common and distinctive features in the areas of activity, composition and cost accounting of tourism and hotel and restaurant services. To this end, the study highlights and clarifies such economic categories as "travel agent costs", "tour operator costs", "hotel costs" and "restaurant costs", their classification and place in accounting, identified and justified choice of methods of accounting for travel and hotel and restaurant enterprises, considered correspondence of accounts, through which the accounting of costs of these enterprises, the conditions for the application of 8 or 9 class of the Chart of Accounts for these enterprises. Creation of the tour by the tour operator causes the occurrence of costs, which are accounted for in accounts 23 "Production", sub-account "Production of tourist services", 91 "General production costs", sub-account "General production costs of tourist services", 92 "Administrative costs", 93 "Sales costs" , 94 "Other operating expenses", 95 "Financial expenses", sub-account 903 "Cost of sold works and services", sub-account of the second order "Cost of sold tourist services". In accounting, the cost of hotel services is formed on account 23 "Production", from where it is debited to sub-account 903 "Cost of work performed and services". In this case, if the hotel has separate units (laundry, dry cleaning, storage room, etc.), the costs of their activities can be accounted for in separate sub-accounts opened for account 23. Accounting for other operating expenses of the hotel is on accounts 91, 92, 93, 94. The specificity of the restaurant business is that it has features of production, retail and services, which is not a characteristic feature of most businesses in other sectors of the economy. Among the problems associated with the accounting of the restaurant business, we can highlight the composition of costs, methods of accounting for certain types of costs (including the cost of salaries to waiters, depreciation and maintenance of trade equipment, advertising costs, rental costs, depreciation and amortization and maintenance of premises and dining room equipment and others).
WORLD TOURISM SERVICES MARKET MONITORING SYSTEM
Authors:   National University «Zaporizhzhia Polytechnic», Mamotenko Daria , Hres-Yevreinova Svitlana ,   National University «Zaporizhzhia Polytechnic», Shelemetieva Tetiana ,   National University «Zaporizhzhia Polytechnic»
Published: June 2022

The article discusses the system of monitoring tourist services, which is used in the study of tourist markets, due to the need to monitor the constant market changes caused by intense dynamic changes in the environment. Based on traditional marketing analysis, monitoring allows you to select and accumulate information over a long period of time, which has a positive effect on the validity and quality of management decisions. The current problems of the monitoring system of the world market of tourist services, which are common to the vast majority of countries, have been identified. The main task of solving the problems is to ensure the coherence and interconnectedness of different indicators, which will have a systematic nature of monitoring the market of tourist services. The updated Travel & Tourism Development Index 2021 (TTDI) of the World Economic Forum, previously published under the name TTCI (Travel & Tourism Competitiveness Index) for 15 years, is considered. The updated rating consists of five indices, 17 main indicators (+ 3 new ones) and 112 separate indicators, distributed by different main indicators. The rating emphasizes that the world tourism industry as a whole has experienced great difficulties during the analyzed period. Restrictive measures, the economic downturn, and tourists' fears of new travel have led to a loss of $ 4.5 trillion in tourism GDP and a reduction of 62 million jobs in 2020 alone. However, there is an active growth of domestic and ecological tourism, an increase in the number of digital nomads and "bleisure" – business tourists who combine business travel with vacation in the place of residence. Japan (1st place, + 3), USA (2nd place, + 3) took the leading positions in the world ranking. Behind them are traditional European destinations – Spain, France, Germany. Continuous quality monitoring of the global market of tourist services has a particularly important role of information in the management of tourism, in the process of making adequate decisions at all levels – from individual enterprises to government regulators of tourism in the regions and the country as a whole.
The possibility of osteopathic correction methods in the treatment of facial pain
Authors: Popov A. S.
Published: June 2022

The problem of the headaches occurrence is currently relevant among medical specialists of various proﬁ les due to the fact that this symptom does not have a clear etiopathogenetic picture, and when patients come in with such a complaint, it sometimes requires a rather complex differential diagnosis. This is especially true for certain types of headaches (for example, facial pain — prosopalgia), the diagnosis of the causes of which is difﬁ cult due to the possible involvement of the ENT organs, the organ of vision, the dentoalveolar system and, of course, due to the complex system of innervation. Despite the fact that a lot of attention has been paid to this issue in the literature, there are still many such patients, and in a large number of cases this reduces not only their ability to work and life quality, but also brings signiﬁ cant socio-economic damage to the whole society. The question of competent and effective care for this category of patients remains open, since often complex drug treatment does not bring the desired result, or it brings a temporary positive effect, and all these open up opportunities for the introduction of non-drug approaches, both in the form of monotherapy and in the form of combined treatment, taking into account features of the pain syndrome course and its occurrence causes in each patient individually. The article describes a clinical case from practice devoted to the isolated use of osteopathic correction in a patient with symptoms of prosopalgia.
A study of consumer expectations and requirements for the quality of osteopathic services in parents of minor patients
Authors: Vinitskaya T. V.
Published: June 2022

Introduction. The provision of medical care in the ﬁ eld of osteopathy is a relatively new product on the Russian medical services market. And there are practically no studies on the problems of developing and increasing the competitiveness of osteopathic clinics, the impact on customer loyalty and minimizing possible claims to the services of osteopathic doctors.

The aim of the work is to assess the characteristics of consumer behavior when patients choose osteopathy as a method of treatment and a medical institution and the perception of quality in the osteopathic services market.

Materials and methods. The study included in-depth interviews with parents of children under the age of 14 who applied for treatment of their child. A total of 100 in-depth interviews were conducted. The in-depth interview research methodology included developing a scenario with questions, and interviewing respondents in compliance with the conditions of anonymity and the requirements for conducting marketing research of the international ESOMAR code. Projective questions and methods of working with metaphorical maps according to Zaltman were used to identify deep values and motivation for turning to osteopathic services. The assessment of the signiﬁ cance of the identiﬁ ed factors in assessing consumer requirements was carried out by ranking them using a score on a 10-point scale (10 points — maximum signiﬁ cance, 1 point — no signiﬁ cance).

Results. Most respondents perceive osteopathy as a scientiﬁ cally proven method, systemic, complex therapy aimed at ﬁ nding the causes of the disease and their solution, in which the result of treatment is completely dependent on the doctor. To meet the expectations of clients, the most signiﬁ cant parameters are related to the personality of the osteopath, his competence, behavior during the procedure and his reputation, as well as the safety, convenience and comfort of staying in the clinic, especially for children. The organization of the work of an osteopathic clinic, taking into account the above, will ensure a high level of consumer demand and organize a marketing policy and promotion of medical services in osteopathy, taking into account current trends.

Conclusion. Key patterns of consumer behavior of clients and motives for seeking osteopathic treatment have been identiﬁ ed. The results of the study will allow more effective interaction with people who seek treatment, as they give an understanding of what they are guided by when applying, what is important to them in terms of values and rational beneﬁ ts, what expectations they have from visiting an osteopath.
Hubungan Motivasi Belajar Dengan Hasil Belajar Mahasiswa Pada Mata Kuliah Media Pembelajaran Biologi
Authors: Susanti Diana , Atrisa Zani , Fitriani Vivi , Sari Liza Yulia , Meriko Lince
Published: June 2022

The purpose of this study was to determine the relationship between learning motivation and student learning outcomes in the biology learning media course at STKIP PGRI West Sumatra. The research method used is descriptive research with a sample size of 59 students. The sampling technique used total sampling. Instrument of the research was a questionnaire by  using a Likert scale. The data were processed using descriptive analysis. The results of this study showed that  r-count = 0.07 and r-table = 0.266. It shows that the value of r-count <r-tabel which means there is no significant relationship. So, it was found that there was a very low and insignificant relationship between motivation and student learning outcomes in the biology learning media course at STKIP PGRI West Sumatra in  academic year 2018 / 2019.
Analisis Penerapan Model Problem Based Learning Dalam Mengembangkan Sikap Peduli Lingkungan Siswa Pada Materi Pencemaran Lingkungan
Authors: Iseu Laelasari  , Rahmawati Aulia
Published: June 2022

Penelitian ini bertujuan untuk menganalisis penerapan model pembelajaran Problem Based Learning dalam mengembangkan sikap peduli lingkungan pada materi pencemaran lingkungan, serta menganalisis faktor penghambat dalam mengembangkan sikap peduli lingkungan. Peneliti menggunakan metode library research (penelitian kepustakaan) dengan pendekatan konten analysis. Analisis dilakukan pada sumber data berupa buku dan sejumlah jurnal yang relevan dengan penelitian, kemudian peneliti mencari benang merah untuk bisa dibuat generalisasi. Hasil penelitian menunjukkan bahwa penerapan model Problem Based Learning dalam materi pencemaran lingkungan berpengaruh positif dan dapat mengembangan sikap peduli lingkungan pada siswa. Terdapat sejumlah faktor penghambat dalam mengembangkan sikap peduli lingkungan siswa antara lain: (1) kontinuitas siswa dalam berinteraksi dengan lingkungan terutama saat melakukan pembelajaran outdoor, (2) keterbatasan waktu untuk penanaman nilai peduli lingkungan dalam pembelajaran, (3) perlu diimbangi penanaman nilai peduli lingkungan di lingkungan keluarga.
Sweet Wooden Stem Leather (Cinnamomum burmanii) Assessed From Effective Extraction and Dosage Methods For Diabetes (Literature Review)
Authors: Nur Hidayat Septana , Setyaningsih Endang
Published: June 2022

Kayu manis mengandung senyawa flavonoid yang dapat menurunkan kadar glukosa darah diabetes. Diabetes merupakan sekumpulan gangguan metabolik yang ditandai dengan gangguan metabolisme glukosa. Penggunaan obat-obat kimia injeksi maupun oral relatif mahal dan menghasilkan efek samping. Salah satu golongan senyawa metabolit sekunder  yang dapat mengatasi diabetes melitus adalah flavonoid. Salah satu tanaman yang mengandung flavonoid adalah Cinnamomum burmanii. Tujuan penelitian ini untuk mengkaji ekstrak kulit batang Cinnamomum burmanii ditinjau dari metode ekstraksi dan dosis efektif terhadap diabetes. Metode yang digunakan yaitu mengkaji 33 artikel diseleksi hingga diperoleh 5 jurnal nasional, 10 jurnal internasional, dan 8 jurnal terindeks sehingga berjumlah 23 artikel. Hasil identifikasi 23 artikel ilmiah menunjukan bahwa penggunaan dosis dengan rentang 1-200 mg/kgBB dengan metode ekstraksi maserasi sebesar 39,13%. Simpulan yang diperoleh dari literatur review ini yaitu penggunaan ekstrak kulit batang kayu manis (Cinnamomum burmanii) dengan metode maserasi pada rentang dosis 1-200 mg/kgBB dapat digunakan untuk menurunkan kadar glukosa darah diabetes.
Meta Analisis : Pengaruh Model Pembelajaran Discovery Learning Dalam Meningkatkan Kemampuan Berpikir Kritis Peserta Didik
Authors: Wulansari Kurnia , Lufri  , Zulyusri Zulyusri , Arsih Fitri
Published: June 2022

Perkembangan abad 21 menuntut siswa untuk menguasi beberapa keterampilan, salah satunya keterampilan berpikir kritis. Penelitian ini bertujuan untuk menganalisis pengaruh model pembelajaran Discovery Learning terhadap kemampuan berpikir kritis peserta didik pada berbagai tingkatan. Metode penelitian yang digunakan adalah meta-analisis dengan mengkaji 20 jurnal. Sampel dalam penelitian ini berasal dari artikel jurnal pendidikan yang sudah dipublikasikan secara nasional maupun internasional terbitan enam tahun terakhir (2015-2021). Pengumpulan data dilakukan dengan cara menelusuri jurnal elektronik melalui  Google Scholar, Academia dan Eric. Dari hasil penelitian menunjukan bahwa model pembelajaran Discovery Learning memiliki nilai effect size sebesar 1,812 dengan kategori tinggi. Hal ini menunjukkan bahwa model pembelajaran Discovery Learning berpengaruh signifikan terhadap kemampuan berpikir kritis peserta didik.

Kata kunci : Discovery learning, berpikir kritis
Analisis Profil Skripsi Mahasiswa Jurusan Tadris Biologi IAIN Kerinci
Authors: Zebua Dinyah Rizki Yanti
Published: June 2022

Penelitian ini adalah memetakan profil skripsi dari mahasiswa yang terdiri dari topik penelitian, jenis penelitian dan metode penelitan, dengan memetakan profil skripsi dari mahasiswa maka akan diketahui topik penelitian yang paling dominan dipilih oleh mahasiswa, jenis penelitian yang paling dominan dipilih oleh mahasiswa, metode penelitian yang paling dominan dipilih oleh mahasiswa dari hasil pemetaan tersebut dilakukan analisis mengenai kesesuaian antara topik penelitian, jenis penelitian dan metode penelitian dari beberapa penelitian yang memiliki kesamaan. Dari tahun 2017 hingga tahun 2019 terdapat dua topik penelitian yang selalu muncul dan paling dominan pada skripsi mahasiswa tadris biologi yaitu topik penelitian dengan dengan ruang lingkup Pengaruh dan Penerapan sedangkan jenis penelitian yang paling mendominasi pada skripsi mahasiswa Jurusan Tadris Biologi IAIN Kerinci, yaitu jenis penelitian Kualitatif dan jenis penelitian dan metode penelitian yang paling banyak dipilih oleh mahasiswa yaitu metode penelitian deskriptif dan Eksperimen
Meta Analisis Pengaruh Model Creative Problem Solving (Cps) Terhdapat Kemampuan Pemecahan Masalah Siswa
Authors: Rahmadhani Dian Intan
Published: June 2022

Studi Meta-analisis Pengaruh Model Creative Problem Solving terhadap Kemampuan Pemecahan Masalah siswa. Penelitian ini bertujuan untuk menganalisis beberapa jurnal penelitian lain menggunakan metode meta-analisis dengan mengkaji atau menelaah 10 jurnal penelitian yang berkaitan dengan Pengaruh Model Creative Problem Solving terhadap Kemampuan Pemecahan Masalah siswa. Sampel dalam penelitian ini adalah artikel pada jurnal pendidikan yang sudah dipublikasikan seceara nasional maupun internasional dengan kriteria tertentu.instrumen yang digunakan dalam penelitian ini adalah lembar data pengkodean artikel atau jurnal. Penelitian meta-analisis dilakukan dengan mengumpulkan data dengan cara memberi kode terhadapa 10 artikel jurnal untuk mencari besar pengaruh (effect size). Berdasarkan lembar data pegkodean artikel model pembelajaran secara keseluruhan mampu meningkatkan kemampuan pemecahan masalah. Hal tersebut menunjukkan bahwa model pembelajaran memberikan pengaruh yang lebih efektif dan perlu diterapkan dalam pembelajaran.
PENGEMBANGAN E-MODUL BIOKIMIA BERBANTUAN FLIP PDF PROFESSIONAL PADA MATERI KARBOHIDRAT SEBAGAI SUMBER BELAJAR MANDIRI MAHASISWA
Authors: Mairisiska Titin
Published: June 2022

The purpose of this study is to find out how the process of developing E- Modules is assisted by Flip PDF Professional in Biochemistry courses with the subject matter of Carbohydrate in order to help students understand the material Carbohydrates, overcome the limitations of time and lack of facilities and infrastructure and help students in independent study. The development model chosen is ADDIE. The test subjects in this study were is 2 experts to determine the level of validity of the developed product and 18 students to determine the level of practicality of the product being developed. This study uses a collection data consisting of expert validation sheets and student response questionnaires. The results show that the developed E-module is valid and practical, with an average level of validity from media and material experts is 82.5% in the "very valid" category. The results of the practicality test based on the assessment of the student response questionnaire obtained an average percentage of 90.1% with the practicality criterion of "very practical". Thus, it can be concluded that the Biochemistry courses with the subject matter of Carbohydrate has been tested for validity and practicality.
Tinjauan Sains dan Agama terhadap Vaksin SARS-Cov-2 : Sebuah Pendekatan Analisis Rasch
Authors: Damni Albertos , Zebua Dinyah Rizki Yanti , Fitri Bali Yana
Published: June 2022

Sains dan Agama adalah dua entitas yang sering berbenturan. Tujuan dari penelitian ini adalah menginterpretasikan kecendrungan-kecenderungan mahasiswa dua entitas tersebut dengan menggunakan pendekatan analisis Rasch untuk memvalidasi kembali skala sebelumnya. Mahasiswa sains adalah mahasiswa dengan jurusan Tadris Biologi dan agama adalah mahasiswa dengan jurusan Pendidikan Agama Islam. Penelitian ini menunjukkan perbedaan yang signifikan antara mahasiswa Sains dan Agama dalam memberikan kesetujuan terhadap vaksin virus Corona-SARS-Cov-2
Muhammad Makeen and His Method of Interpretations
Authors: Ma Yuxian
Published: June 2022

The Noble Qur’an is the constitution of the Islamic nation. It contains the pillars of faith, the rules of worship, moral values, principles of transactions, and the news of the forerunners. And God Almighty has ordained for this Qur’an from every generation of Muslims those who clarify these pillars and rulings and those who reveal those values and principles from among the commentators, they have made in order to explain it. Their utmost efforts, until Islamic libraries were filled with their mighty efforts of useful books and brilliant works, so that they occupied the leading position in the abundant Islamic libraries. Muslim scholars in China have spared no effort to clarify the meanings and interpretation of the Qur’an, so their efforts came between translations of the meanings of the Qur’an and interpretations in the Chinese language. This research is on this valuable interpretation in terms of the definition of its author and his approach to interpretation Muhammed Makin grew up on Islamic education, instilling in his heart a zeal for Islam and a responsibility towards Muslims in China, and he learned Arabic language and forensic sciences in Arab Islamic universities, and studied with the most famous scholars of that era, which enabled him to read and understand the Noble Qur’an and other books. The Islamic studies, where his scientific works, whether books or translations, were very accurate and honest, and they were well received in the scientific studies sector and among the general Muslim readers. Muhammad Makin exerted all his efforts throughout his life in the service of Islam and Muslims in China, represented in teaching the Arabic language and Islamic sciences, translating Islamic books, writing articles, and cultural exchange between China and the Arabs. Including, most notably the translation of the meanings of the Holy Quran. One of the most important efforts of Muhammad Makin is the interpretation of the first nine parts, which came first in the footnotes of the translation pages, in which he explained the meanings of some verses and related problems, legal rulings, reasons for revelation, Qur’anic gifts and others, but he did not address the explanation of the meanings of words and the analysis of grammatical and rhetorical issues, then These footnotes have been collected in a separate book called Tafsir al-Jazi` al-Nahya al-Nahya. Muhammad Makin’s approach to interpreting the Noble Qur’an is a sound approach due to his scientific ability, which is to pay attention to the interpretation of the Qur’an by text, clarifying the meanings of verses in the texts of the Bible, explaining the wisdom of legislation, clarifying Qur’anic gifts, and transforming the meanings of some verses to something other than their intended under the pretext that they are figurative express.