bluuebunny/crossref_metadata_2025 huggingface dataset:
THE SECURITIES ISSUER FINANCIAL CAPACITY FORMATION UNDER THE CONDITIONS OF COUNTRY INTEGRATION INTO THE WORLD FINANCIAL SPACE
Authors:   Simon Kuznets Kharkiv National  University of  Economics, PYLYPENKO Andriy , POPOV Oleksandr ,   Kharkiv State Academy of Physical Culture, HRYHORASH Olha ,   University of Customs and Finance
Published: November 2023

The article highlights the features of the securities issuer’s financial capacity formation. It explores the tools for this capacity development under the conditions of expanding economic entities’ access to the global financial space resources. This study aims to advance the theoretical and methodological foundations for shaping the financial potential of securities issuers and to identify the peculiarities of the institutional development of financial potential in the context of Ukraine’s integration into the global financial arena. The possibility to use a financial space’s system breakdown structure for establishing the subordinate level financial capacity by taking into account the requirements to the higher-level financial capacity has been presented as a hypothesis of the study. The relevance of reorienting the processes of financial capacity formation to promote the emergence effects appearance between the hierarchical levels of the country’s financial space has been justified and presented as part of the proof of article hypothesis implementation. The logic behind the systematic segmentation of a country’s financial space has been unveiled to determine the influence of its integration processes into the global financial arena on the capability of securities issuers to cultivate financial potential. The emergent interrelation with financial resources has been elucidated for each identified type of potential (resource, production, labor, innovation, social, organizational management, and financial). It has been demonstrated that the formation and development of the financial potential of securities issuers can only occur when taking into account all higher levels of the systematic segmentation of the state’s financial space. Emergence has been presented as a basis for improving the institutional support of securities issuers’ financial capacity formation and development.
The Eclipse of Urbanism and the Greening of Public Space
Authors: Luccarelli Mark
Published: November 2023

In "The Eclipse of Urbanism and the Greening of Public Space: Image Making and the Search for a Commons in the United States, 1682–1865", Mark Luccarelli pushes past unproductive mind/body debates by rooting the rise of environmental awareness in the political and geographical history of the US. Considering history in terms of the categorical development of space – social, territorial and conceptual – the book examines the forces that drove people to ignore their surroundings by distancing culture from place and by assiduously advancing the dissolution of social bonds. Thus beneath the question of the surround, and the key to its renewal today, is the quest to re-engage the common. The latter is still a part of the approach to space, its arrangement and disposition, and has a necessary environmental dimension. Concepts of urbanism, place identity, picturesque landscape and nature are part of a larger Western intellectual and cultural context but, by examining the imaging of cities and landscape, Luccarelli links particular American geographic settings – as well as the political ideals and practices of the republic – to the application and aesthetic reading of these ideas. The advocates of these various perspectives shared an aesthetic orientation as a means of redefining or recovering the common. The book looks at various American urban and regional contexts, as well as the work of artists, writers and public figures, including painter and engraver William Birch, Thomas Jefferson, engraver John Hill, Henry David Thoreau and Frederick Law Olmsted. Luccarelli embeds his environmental study in the works of these men and in the course of American history between the planting of the city of Philadelphia and the establishment of Olmsted’s major urban parks.
Teachers’ Classroom Interactional Competence: Scale Development and Validation
Authors: Tajeddin Zia , Kamali Jaber
Published: November 2023

Interactional competence has recently gained considerable attention in language education. As an aspect of this competence, classroom interactional competence has been in the limelight since Walsh’s (2006) delineation of this concept. However, there is no survey tool to measure teachers’ classroom interactional competence. To bridge this gap, the present study describes the development and validation of a teachers’ classroom interactional competence (TCIC) scale. An outline of the relevant literature related to classroom interactional competence is provided, along with the process of scale development and validation. An exploratory factor analysis of the data from a large sample of language teachers (N = 564) resulted in a 46-item scale that constituted nine factors, namely visual organizers, sociocultural interaction, questioning, interactional patterns, repair, language modification, turn taking, managerial interaction, and rhetorical script. The implications of the scale for the measurement and, in turn, the enhancement of teachers’ classroom interactional competence are discussed.
Foreign Language Anxiety in Online and In-person Learning Environments: A Case from Chile
Authors: Véliz-Campos Mauricio , Villegas Carola , Veliz Leonardo
Published: November 2023

Foreign language anxiety (FLA) is a distinct form of anxiety that plays a significant role in the process of acquiring a foreign language. This study aimed to assess the anxiety levels of Chilean undergraduate learners and investigate the potential correlations between foreign language anxiety and oral performance in two distinct learning settings: traditional in-person instruction and online learning. Employing a mixed methods research design, the study incorporated an adapted version of the Foreign Language Classroom Anxiety Scale (FLCAS) survey, an oral task, and semi-structured interviews. By triangulating the quantitative and qualitative findings, it was found that there were moderate discrepancies in anxiety levels, with in-person students exhibiting higher levels of anxiety. Furthermore, negative correlations were observed between oral performance and foreign language anxiety, primarily in the context of foreign language learning situations and processes. The outcomes of this study augment the existing body of research on foreign language anxiety in diverse learning environments and hold potential to enrich future pedagogical practices.
Exploring the Implementation of Assessment for Learning in the Asian EFL Context: A Systematic Research Synthesis
Authors: Yin GuoZhen , Park EunJeong
Published: November 2023

While acknowledging the significant impact of Assessment for Learning (hereinafter referred to as AfL) on student learning, the specific factors that either support or impede its integration into daily classroom practices remain unclear in Asian EFL context. To address this gap, a comprehensive review was undertaken for the purpose of determining the AfL strategies applied in existing literature and the key factors that influence the effective implementation of AfL within particular contexts. This research synthesis summarized clarification and instruction of learning intentions and goals, teachers’ feedback, peer assessment and self-assessment as main AfL strategies applied in Asian EFL classrooms and detected several key elements concerning teachers, students, assessments, and the overall context that influence the effect of the implementation of AfL. By shedding light on these various aspects, this systematic research synthesis contributes to a more comprehensive understanding of the theoretical and practical considerations involved in the implementation of AfL.
A Sociocognitive Account of Willingness to Communicate from the Perspective of Complex Dynamic Systems Theory
Authors: Farrokhi Farahman , Zohrab Mohammad , Gholizadeh Azarberis Ali
Published: November 2023

This study investigates the dynamic nature of second language willingness to communicate (L2WTC) exploring the numerous factors that contribute to the construct. Drawing upon the sociocognitive perspective, we analyzed the environmental, individual, and linguistic factors that influence the development of L2WTC in an Iranian language learning context. Data were collected through interviews, stimulated-recall sessions, journal keeping, and observations from an intact class of five students. The environmental factors identified throughout the analysis stage were interlocutor familiarity, topic, teacher influence, task type, discussion dynamics, and family dynamics. The individual factors that were found to play a role in the development of L2WTC included anxiety, motivation, self-confidence, security, shyness, perfectionism, perceived need for the target language use, cultural identity, personality, interest in the topic, fear of failure, seeking validation, cultural adaptation, and emotional state. Finally, perceived and actual linguistic competence were among the linguistic factors that influenced L2WTC. Overall, the findings of this study confirmed that L2WTC is a multifaceted complex system that is constantly reacting to environmental changes.
Lived Experience of School Leaders in Supervising during Remote Teaching
Authors: Boholano Helen B.
Published: November 2023

The COVID-19 pandemic has created significant obstacles for schools, particularly in the transition to remote teaching. The responsibility of school leaders in overseeing during remote teaching has become vital in ensuring that teaching and learning continue properly. This research analyzes the lived experience of school leaders in supervising during remote teaching, with the objective of understanding the obstacles they face and identifying strategies to support them. Through a qualitative approach, data was acquired through interviews with school leaders, and thematic analysis was undertaken. The results found that school administrators faced issues such as navigating uncertainty, supporting teachers' emotional well-being, Building Resilience and ensuring access to resources for remote teaching. Strategies used by school leaders included regular communication and feedback, the use of technology for support and training, and providing additional support to struggling students. The findings provide valuable insights into the challenges and opportunities of remote teaching, and how we can support our school leaders to ensure that all students receive the best possible education.
¿Escapar del Estado regulatorio?
Authors: Sumar Albujar Oscar , Hawkins Rodrigo
Published: November 2023

El Estado regulatorio es inescapable en democracias y repúblicas liberales alrededor del mundo. Con similar ubicuidad es criticado en diversos sentidos: por crecer sin límites, no cumplir sus objetivos y beneficiar a ciertos grupos en desmedro de otros. En este artículo, evaluamos medidas para reducir sus costos sociales.
Research on the exchange between groundwater of Cu Chi district, HCM City and Sai Gon river water by isotope techniques
Authors:   Faculty of Geology & Petroleum Engineering, Ho Chi Minh City University of Technology, VNU-HCM, Vietnam, Nguyen Si Quang , Tran Anh Tu ,   Faculty of Geology & Petroleum Engineering, Ho Chi Minh City University of Technology, VNU-HCM, Vietnam, Thai Thi Thuy ,   Faculty of Geology & Petroleum Engineering, Ho Chi Minh City University of Technology, VNU-HCM, Vietnam, Nguyen Phuoc Dan ,   CARE, Ho Chi Minh City University of Technology, VNU-HCM, Vietnam, Le Thi Minh Tam ,   CARE, Ho Chi Minh City University of Technology, VNU-HCM, Vietnam, Tweet Sarah ,   IRD, France
Published: November 2023

In the earth's water cycle, groundwater is the most difficult component to assess. Scientists have long used isotopes to find out whether groundwater is replenished, and where it comes from. Water from different locations has different isotopic characteristics and is known as a "fingerprint". Scientists use these fingerprints to track the movement of water along its path throughout the entire water cycle. The isotope ratios 2H/1H and 18O/16O in water provide a wealth of information about the separation of water molecules in the hydrosphere cycle. The relationship between the isotope ratios of water in an area characterized by the local meteorological waterline, known as a reliable reference value for studies to determine the origin of groundwater recharge. soil. The research paper uses 2H and 18O isotopic data monthly monitored at 03 wells of households, 01 independent monitoring well in the Pleistocene aquifer along the Saigon River, and water data of the Saigon River. The initial research results show that the Pleistocene aquifer in Cu Chi district and the surface water of the Saigon river had an exchange at the end of the dry season - the beginning of the rainy season, from February to May 2019 respectively, and there was a direct replenishment of the surface water. from rainwater.
Solutions for sustainable livelihood development for fishers in the buffer zone of Hon Cau Marine Protected Area, Binh Thuan province
Authors:   Institute for Environment and Resources, VNUHCM, Vietnam, Dao Quoc Phu , Le Hai Thanh ,   Institute for Environment and Resources, VNUHCM, Vietnam, Tran Anh Phuong ,   Institute for Environment and Resources, VNUHCM, Vietnam, Banh Liem Danh ,   Management Board of Hon Cau Marine Protected Area, Vietnam, Le Trang Thi ,   Institute for Environment and Resources, VNUHCM, Vietnam
Published: November 2023

Choosing a sustainable livelihood model for residents in the buffer zones of protected areas is a central task and the key to the success or failure of protected areas. This study investigates and assesses resource and livelihood issues of people in Hon Cau Marine Protected Area, Binh Thuan province. In addition, the study also surveys, collects information and evaluates the competitiveness in the aspect of marine ecotourism of the study site and tourist attractions of the same type. The survey results show that there are two economic directions that can be developed to support the livelihoods of people in the buffer zone: tourism and aquaculture. In particular, when analyzing and evaluating the competitive advantages of local fishermen in the field of tourism and aquaculture, the results of the SWOT analysis show that aquaculture is a favorable and suitable direction for the economy, qualifications and experience of fishermen to replace inshore fishing livelihoods. The area's marine ecotourism has low competitiveness and low job-creation capacity. Therefore, the research team proposes that localities should prioritize investment in technology and financial transfer for people in the buffer zone in the field of high-tech aquaculture to transform livelihood models for affected people, directly from the protected area's fishing ban.
Enhancing Accessibility with LSTM-Based Sign Language Detection
Authors: Azees Abdul  , Adithya Valapa  , Abdul Kayom Md Khairuzzaman
Published: November 2023

Sign language serves as a vital means of communication for the deaf and hard of hearing community. However, identifying sign language poses a significant challenge due to its complexity and the lack of a standardized global framework. Recent advances in machine learning, particularly Long Short-Term Memory (LSTM) algorithms, offer promise in the field of sign language gesture recognition. This research introduces an innovative method that leverages LSTM, a type of recurrent neural network designed for processing sequential input. Our goal is to create a highly accurate system capable of anticipating and reproducing sign language motions with precision. LSTM's unique capabilities enhance the recognition of complex gestures by capturing the temporal relationships and fine details inherent in sign language. The results of this study demonstrate that LSTM-based approaches outperform existing state-of-the-art techniques, highlighting the effectiveness of LSTM in sign language recognition and their potential to facilitate communication between the deaf and hearing communities.
Enabling An Efficient Smart Grid Infrastructure Through IOT Integration
Authors: Sahil Bashir
Published: November 2023

In the ever-evolving landscape of energy management, the marriage of Smart Grid technology with the Internet of Things (IOT) emerges as a ground breaking paradigm. This visionary approach revolutionizes how we harness and distribute electricity.
Imagine a grid that not only delivers power but also communicates dynamically with its components. Smart sensors and advanced computing work in tandem to provide real-time insights, ensuring optimal performance even in times of high demand.
Beyond efficiency, this Smart Grid paves the way for seamless integration of renewable energy sources, transforming intermittent energy flows into a stable, sustainable resource. It empowers consumers, offering them personalized insights into their energy consumption patterns, and encouraging informed choices for a greener tomorrow.
Yet, this innovation demands diligence in security. Robust protocols fortify against cyber threats, guaranteeing the integrity of critical infrastructure. Moreover, data privacy is held sacrosanct, with transparent handling practices in place.
In essence, the Smart Grid with IOT is a catalyst for a more sustainable and efficient energy future. It not only economizes energy usage but also opens doors to a new era of renewable energy integration. With the right safeguards, this transformative technology promises a brighter, greener, and more connected world.
Power Quality Improvement in Radial Distribution System by Power Filter Using Differential Evolution Algorithm
Authors: Bhonsle Deepak , Kumar Ashok
Published: November 2023

This paper presents the power quality (PQ) improvement in radial distribution system (RDS) by placing active filter (AF). The harmonics is the cause of poor PQ. AF is used to reduce the harmonics injected by nonlinear load (NL) into RDS. The simulation is done on IEEE-69 bus system. The NL is connected in RDS. The THDv is calculated using harmonic load flow at all the buses of RDs. By proper placement of AF the cost of AF is reduced. To find the AF current which is required to limit the IEEE standards, differential algorithm (DE) is utilized. DE has found the minimum required AF current such that it limits the harmonics up to standard limit. Simulation results show the effectiveness of DE for improvement in power quality in RDS.
DEVELOPMENT OF THE FINANCIAL POTENTIAL OF THE HOSPITALITY INDUSTRY INSTITUTION
Authors:   University of Customs and Finance, Yudina Olena , Stebliuk Nataliia ,   University of Customs and Finance, Nebaba Nataliia ,   University of Customs and Finance, Shevchenko Valeriy ,   University of Customs and Finance, Lytvynenko Darya ,   University of Customs and Finance
Published: November 2023

The article examines the estimated indicators of the financial potential of the hospitality industry establishment. They include a set of financial resources, which constitute the sum of income and receipts for carrying out financial and economic activities. It is emphasized that, according to the company's financial statements, financial resources include revenue from sales, income from other activities, and the amount of passive capital or source capital. It was determined that financial resources are the material carrier of the system of economic relations. They form the financial potential and ensure the maximization of the financial result of the enterprise by directing them to the implementation of investment projects. This, in turn, contributes to the development of financial potential due to the net cash flows and income generated by these projects. Problems have been identified in the functioning of the "Green Grove" glamping site, which are connected with the limited number of places for accommodation and the lack of organized food for consumers. The directions for improving the activities of the glamping "Green Grove" have been determined, which include increasing the number of beds and seats by installing an additional glamping and opening a new functional unit for the provision of food services not only to guests living in the glamping, but also to visitors during the organization of daily service. An investment project for the development and improvement of the hospitality industry establishment was developed, and its financial and economic justification was carried out. The material and technical equipment of the additional glamping and the functional unit for the provision of food services has been calculated. The amount and structure of current expenses, as well as income and profit of the glamping "Green Forest" according to the investment project have been determined. The payback period of the project, the marginal profit, the marginal profit coefficient, and the critical volume of sales were calculated.
Evaluating the Development of Digitalization at Enterprises of Information and Communication Services of Ukraine
Authors:   State University of Information and Communication Technology, Goloborodko Alona Yu. , Lehominova Svitlana V. ,   State University of Information and Communication Technology
Published: November 2023

This article is devoted to the current problems of the development of digitalization at enterprises of information and communication services in Ukraine, providing an assessment of the qualitative and quantitative characteristics of the integrative development of the ICT business. Recently, the sphere of information and communication technologies has been one of the most dynamic and developed types of economic activity in Ukraine. This market is a conductor of Ukraine’s entry into the global economic and information space. This, in turn, requires the adoption of balanced and justified management decisions and strategic directions of development, which should be based on clearly defined tasks and means of achieving them on the basis of the use of monitoring and diagnostic tools. It is defined that the development of enterprises of information and communication services of Ukraine is of strategic importance for the complementary development of all spheres of the economy of Ukraine and constitutes a platform for forcing and raising proactive business segments in general. The analysis of empirical analytical materials has made it possible to identify insufficient rates of digitalization of the Ukrainian economy compared to the rates of European countries and leading countries of the world, though domestic enterprises of telecommunication services demonstrate positive dynamics of performance results. This indicates a stable positive dynamics in the development of the information and communication sector of economic activity. It is found that the largest consumption of information and communication services occurs in the city of Kyiv, in Donetsk and Odesa regions. At the same time, digital technologies and IT products actively integrate only up to 30% of businesses into their activities. Still, the digital transformation of economic activity in the context of globalization is a key strategic task for the integrative development of enterprises.
The Features of Approaches to the Management of Working Capital of Enterprises
Authors:   O. M. Beketov National University of Urban Economy in Kharkiv, Kozlovskii Anatolii V.
Published: November 2023

The aim of the article is to systematize and characterize the main scientific approaches to the management of working capital of enterprises. The article analyzes the provisions of scientific research related to the analysis of the indicated problematic area, on the basis of which the main approaches to the management of this category are formulated. The following approaches have been allocated and characterized: an approach to the management of working capital, associated with scaling up activities that ensure cost savings for enterprises – participants in logistics networks for the purchase of their individual components and ensuring the possibility of effective use of the latter (scaling approach); resource approach, based on aspects of resource theory, which provides for the possibility of forming a unique package of working capital, which affects the improved and competitive productivity of enterprises and their efficiency; an approach related to determining the features of management of working capital of enterprises within the framework of the benchmark for the cyclical circulation of its components (cyclic approach); an approach to the management of working capital of enterprises based on risk orientation (risk-oriented approach). It is proved that the orientation to the provisions of the considered scientific approaches is due to the characteristics of the organizational, financial and economic status, the attribute of the sector of activity, the period of functioning, and the size of the property of enterprises. It is determined that the achievement of optimal results of working capital management requires a constant assessment of the compliance of the selected approaches with the actual conditions of development of enterprises in the relevant sectors of the economy. It is determined that the choice of some of the analyzed approaches is associated with the assessment of additional factors of an external nature, in particular, it concerns the orientation toward the risk-oriented approach, or the scaling approach, etc.
Assessing the State and Efficiency of Social Capital of Ukrainian Enterprises
Authors:   State University of Trade and Economics / Kyiv National University of Trade and Economics, Kurnosenko Anastasiia O. , Sytnyk Hanna V. ,   State University of Trade and Economics / Kyiv National University of Trade and Economics
Published: November 2023

The negative nature of social capital, formed in the field of entrepreneurship, has a bad effect on the reputational component of the Ukrainian economy. At the same time, the unresolved issue of quantitative assessment of the social capital of enterprise makes it impossible to clearly identify its condition, problem areas and the formation of a management system. The aim of the work is to determine the structure and key indicators of the social capital of enterprise; to carry out an assessment of social capital of enterprises of Ukraine on the basis of the proposed methodology; to obtain practical results for further formation of the system of management of social capital of enterprise. The study was based on the principles of system approach and was carried out on the basis of a questionnaire survey using methods of analysis and synthesis, logical generalization, tabular and graphical methods of presenting information, as well as the method of grouping and systematization. A critical analysis of the literature on the issues under study allowed to allocate some comments on the existing proposals for assessing the social capital of enterprise: most of the indicators are data from a questionnaire survey; combining human capital and social capital indicators; too many indicators, which makes the assessment process quite time-consuming, etc. Taking into account the existing proposals of scientists and critical remarks on them, the authors have formed their own approach to assessing the state and efficiency of the social capital of enterprise, which is based on the following principles: hierarchy, structuring, dynamism, generalization, consistency, balance, integration and complexity. The current approach is more structured and succinctly describes the key system of indicators by assessment levels. The division of the social capital of the enterprise into states (potential or realized) allows to assess the impact of the social capital of the enterprise on the results of activity. The assessment is reduced to a complex indicator, but at the same time allows us to analyze individual components and structural levels of social capital. In the prospect of implementing this approach at the enterprise, we consider it expedient to ask some of the questions to employees, for example, regarding their views on trust in the team, and compare the answers obtained. Own observations show that employees often estimate the same situation differently, which leads to the deformation of social capital at the enterprise. In general, the obtained results are an important information source for the development of a system for managing the social capital of enterprise, which will be the subject of further scientific research by the authors.
Directions and Prospects for the Implementation of Foreign Experience in the Restoration of Socioeconomic Development after Military Conflicts
Authors:   Research Centre for Industrial Problems of Development of NAS of Ukraine, Mukhin Volodymyr А. , Bielikova Nadiia V. ,   Research Centre for Industrial Problems of Development of NAS of Ukraine
Published: November 2023

One of the most powerful in terms of the scale of destruction during the war, the involvement of the population in hostilities and the speed of post-war recovery is the experience of countries that went through World War II. In addition to the Marshall Plan, history has several other examples of successful post-war recovery of socioeconomic development, the return of the potential destroyed by the war, as well as the successful post-war modernization of the economy. In this regard, some further deepening requires research on the directions and prospects for the implementation of foreign post-war experience in the realities of Ukraine, also the search for ways to address possible problematic issues that will accompany this process. The aim of the article is to generalize the foreign experience of post-war economic recovery and analyze the possibilities of its implementation in Ukraine and its regions in the post-war period. An analysis of the mechanisms and features of the post-war recovery of South Korea, Japan, and Germany is carried out and it is determined that the common point for all countries is the combination of international assistance (its transparent and effective use) and the creation of the country-specific mechanisms for post-war recovery, corresponding to national socioeconomic institutions. It is substantiated that the ongoing monitoring and assessment of losses indicate significant damage, which Ukraine is unlikely to be able to compensate for on its own. On the positive side, the availability of donor support is one of the success factors in the post-war recovery of the countries analyzed above. It is determined that the presence of significant losses to the economy after the war does not mean that post-war recovery cannot be effective. On the contrary, the experience of foreign countries that successfully recovered in the post-war period shows that sufficient amounts of donor assistance and a transparent mechanism for its use is the key to the recovery of industry on a qualitatively new basis and an increase in the efficiency of the economy as a whole compared to the pre-war period. It is proved that an effective post-war recovery plan for Ukraine must necessarily take into account national and regional characteristics, for example, when determining priorities for the first-order recovery – industries that have innovative competitive potential. In the process of post-war recovery, the model of the economy should change by modernizing each of its components, which will ensure its efficiency and resilience to external and internal challenges in the future.
Studying the Internal Audit at the Non-Financial Enterprises
Authors:   Dnipro State Agrarian and Economic University, Tkachenko Oleksandr S. , Rozdaybida Nelya V. ,   Dnipro State Agrarian and Economic University
Published: November 2023

Modern economic conditions, which increase the requirements for the efficiency of management of non-financial enterprises, the reform of accounting in accordance with international standards, also the rapid development of market relations in Ukraine, necessitate the expansion of auditing activities and the improvement of the quality of its information provision. The importance of the topic of the article is determined by the concern that the introduction of internal audit in the practice of economic entities requires a proper theoretical and regulatory basis. The article pays attention to the issue of internal audit at non-financial enterprises. The importance and role of internal audit in the system of activities of economic entities are defined. The article discloses the purpose of internal audit, which is to ensure the efficiency of non-financial enterprise. The current state of the legal and regulatory basis that regulates issues related to the conduct of auditing activities is examined. The authors analyze works of scholars, the orders of the Ministry of Finance of Ukraine, the DSTU ISO 19011:2019, the International Standards for Quality Control of Audit, Review, Other Assurance and Related Services on the definition of the concept of «internal audit»; the principles of auditing; the theoretical foundations of internal audit; the estimation of competence of the persons conducting audits. The study reveals that the activities of internal audit at non-financial enterprises are not clearly regulated, but are advisory in nature. However, the activities of internal audit units in ministries, central executive bodies, their territorial bodies and budgetary institutions are clearly regulated by Article 26 of the Budget Code of Ukraine, the Order of the Ministry of Finance of Ukraine dated 04.10.2011, No. 1247 «On Approval of Internal Audit Standards» (as amended) and a large number of methodological guidelines developed by the above Ministry. As a result, it is concluded that the regulatory framework on the issues of methodological and organizational provision of internal audit at these enterprises has not been elaborated yet, which may distort and provide an unreliable assessment of the activities of the object of inspection.
The System Determinants of the Current Development of the Credit Market in Ukraine
Authors:   National University «Chernihiv Polytechnic», Sadchykova Iryna V. , Yevtushenko Yurii V. ,   National University «Chernihiv Polytechnic», Suslenko Stanislav V. ,   National University «Chernihiv Polytechnic»
Published: November 2023

The functioning of the credit market always takes place in difficult conditions of macroeconomic development. Today, this market is an integral part of the financial system of any country, and therefore of the respective national economy. The credit market and economic growth are closely interconnected, and this causes an increased interest of scientists in analyzing the features of the functioning of such a market, the basic problems of ensuring its stable development and the search for systemic determinants of the intensification of credit relations in the country. Ukraine is in a difficult economic situation because of the ongoing military aggression of the part of russian federation. This, accordingly, has a destructive effect on the functioning of the entire financial system of the country. Of course, both banking and non-banking financial institutions, whose activities today are associated with the existence of a number of unpredictable risks, have suffered a significant negative impact. The outlined situation has led to transformational processes in the credit market, contributed to the formation of new trends in its current functioning. Understanding these processes is important from the point of view of understanding the state of functioning of credit institutions in Ukraine and their ability to positively influence the economic situation of the country. Precisely these issues achieve consideration in the article. Within the framework of the study, in order to specify the prerequisites for the formation of the basic characteristic features of the functioning of the credit market, the main historical stages of development of such a market and credit relations in general, both in Ukraine and in other more developed countries are considered. The main determinants of the development of the credit market of Ukraine are also highlighted on the basis of an analysis of modern trends in the formation of credit relations between different subjects of such a market. The article analyzes the current trends in the development of certain types of lending, identifies the basic problems in their development, which arose through the military aggression of the russian federation. As a result, the systemic relevant determinants of the state of the credit market of Ukraine are specified and the directions of its further development under conditions of stochastic functioning of the country’s financial system are described.
Assessing the Debt Sustainability of Territorial Communities in Ukraine
Authors:   Institute of Regional Research named after M. I. Dolishniy of the NAS of Ukraine, Koblyk Ihor I.
Published: November 2023

The article examines the essence of debt sustainability of territorial communities. The main factors of influence on ensuring the debt sustainability of territorial communities are considered, among which are: financial support for the functioning of local self-government bodies; infrastructure development; social protection of the community’s population; confidence on the part of investors. The conditions that ensure the debt sustainability of the local budget are defined as follows: rational financial planning; effective cost management; rational management of debt obligations; stability of income; control of risks; economic stability of the community; ability to pay debts. The features that characterize the debt sustainability of territorial communities are considered as follows: the ability to pay interest and the principal amount of debt; stability and balance of the budget; sustainability of income; capability to take into account the risks associated with debt obligations; creation of sufficient reserves; maintaining a low level of debt burden; ensuring and maintaining a favorable credit rating; effective financial management and debt control. An algorithm for diagnosing the current debt sustainability of a territorial community has been developed, which includes the following stages: collection and analysis of indicators of the financial condition of a territorial community; analysis of the debt structure of the territorial community; calculation of debt sustainability indicators; comparison of the actually calculated values of debt indicators with the values of these indicators for previous periods; development of recommendations for the implementation of the policy, taking into account the analyzed indicators of debt sustainability. The calculation of indicators for assessing the current debt sustainability of territorial communities is carried out. Based on their analysis, a number of measures for the effective implementation of debt policy and debt management of territorial communities are proposed.
The State-Based Regulation of the Development of Innovative Information Technologies in the Sphere of Financial Services
Authors:   National University «Chernihiv Polytechnic, Рopelo Olha V. , Dubyna Maksym V. ,   National University «Chernihiv Polytechnic, Tarasenko Artem V. ,   National University «Chernihiv Polytechnic
Published: November 2023

The development of innovative information technologies in the modern world has become a necessity for improving the efficiency of activities of financial institutions and improving the quality of financial services provided to economic agents. The State plays an important role in creating a favorable environment for the implementation of such technologies. However, the introduction of innovative technologies by financial institutions is associated with risks that require the State-based regulation to ensure the stability and reliability of functioning of a financial system. The article discusses the issues of improving the State-based regulation of the processes of development and introduction of information and innovative technologies by financial institutions in Ukraine. Particular attention is paid to the substantiation of the need for such regulation. It is determined that the construction of a model of such regulation should be based on the balance of interests of financial institutions, their desire to implement digital technologies for their own development, on the one hand and, on the other hand, their clients, who want to be sure that their personalized information will not be made public to third parties thus leading to a loss of financial resources. The article fragmentarily analyzes the current trends in the development of banking and non-bank financial institutions, describes the transformation processes that have taken place in the model of the State-based regulation of financial institutions in Ukraine. As a result, taking into account the current objective processes of digitalization of both the activities of financial institutions and public authorities that regulate them, measures for the formation and ensuring the effectiveness of the State-based regulation on the introduction of information and communication technologies by financial institutions are proposed, namely: creation of a transparent and open regulatory environment; ensuring a high level of cybersecurity and protection of the customers’ personal data; promoting active cooperation between the State-based regulators, financial institutions, and public organizations for the development and implementation of innovative solutions in the field of balanced use of such technologies.
Formation of High-Performance Project Teams
Authors:   Lviv Polytechnic National University, Luchko Halyna Yo.
Published: November 2023

The aim of the article is to develop recommendations for the formation and development of highly productive project teams through the implementation of an effective motivational influence on their participants and the creation of a favorable project environment. In spite of difficult living conditions, Ukrainian entrepreneurs can ensure an effective operation of a company through the implementation of projects that allow to proactively influence the needs of society and ensure rapid adaptation to changes in the environment. The successful implementation of one’s own ideas through the implementation of projects significantly depends on the professional application of project management tools and on the effective work of the project team. The article examines the importance of transforming a group of people involved in the implementation of a project into a highly productive team. It is noted that one of the key points in the formation and management of high-performance project teams is the motivation of team members, since the success of the entire project will significantly depend on the level of interest of the participants in the implementation of the tasks. The interpretation of the concept of «motivation» is considered and the definition of motivation in the management of project teams is proposed. It is proved that in order to form a high-performing team, it is important to establish effective relationships between the project manager and all members, as well as to build an open communication environment within the team. It is important for a project manager to find individual motivation factors for each team member, to understand their needs and values in order to develop an effective motivation system. Factors that can be valuable for team members are highlighted. The article also proposes methods of motivation of team members, which a project manager, taking into account an individual approach, can use in order to form and develop high-performance teams. The factors that will contribute to the creation of a favorable environment that will allow teams to maximize the potential of each member are allocated. Active communication with each team member, effective motivational influence in accordance with the motivation factors of each participant and the creation of a favorable project environment will allow the project manager to form a high-performance team that will ensure the successful implementation of the particular project.
The Theoretical Foundations of Restructuring of the National Economy
Authors:   Research Centre of Industrial Problems of Development of NAS of Ukraine, Tur Olena V.
Published: November 2023

The aim of the article is to allocate theoretical approaches to the definition of restructuring of the national economy. As a result of the study, the following approaches to the definition of restructuring of the national economy have been proposed: «structure-forming», «sustainable development», and «innovation-industrial». The essence of the first approach lies in the positioning of restructuring as a process directed toward reorganizing certain structures by removing individual elements, also transforming the links between the components that are recognized as acceptable for the further successful functioning of the structure as a whole, as well as at achieving the structure of the national economy, which is able to provide the volume of production in accordance with the internal needs and requirements on the part of international markets. The approach of «sustainable development» includes an understanding of restructuring as the result of the return of the structure to a conditionally stable status regulated n the part of the State (with a clear consolidation of targets and implementation mechanisms in the relevant public documents), which provides a qualitatively new proportion of elements of social production, in order to ensure stable development of the economy, its resistance to whether external or internal challenges. The innovation-industrial approach provides for the directedness of structural changes into positive structural changes with an emphasis on preventing the negative consequences of structural crises as a factor that turns down the effective existence of the current structure, on the activation of economic activity of economic entities and the system of links between types of economic activity, also on the formation of a modern processing industry, which will create the grounds for the structural transformation of the economic system. Prospects for further research in this direction are to determine measures for restructuring the national economy in the period of post-war recovery of Ukraine.
RESPONSE OF SNAKE TOMATO (Tricosanthes cucumerina) TO DIFFERENT FERTILIZER SOURCES IN SOUTHERN GUINEA SAVANNA ZONE OF NIGERIA
Authors: OGUNDARE S.K. , AGBONA I.A. , OLAJIDE K.
Published: November 2023

Snake tomato is gaining popularity due to its nutritional, medicinal and health benefits. Its production is constrained by depleting soil fertility. Recently, there is increased interest in organic food owing to health and environmental benefits. Thus, an experiment on growth and yield of snake tomato as affected by fertilizer sources was conducted at Ponyan and Kabba during the 2019 cropping season. The experiment was laid out in a randomized complete block design with three replications. The treatments consisted of the control, residues from maize, guinea corn and spear grass, residues from soybean, cowpea and black bean, residues from cocoa and kola, pig manure, goat manure, cow dung manure and NPK plus B fertilizer. Data were taken on vine length, number of leaves, vine girth, days to 50% flowering, fruit length, fruit girth, number of seeds/fruit, fresh fruit weight, marketable fruits, non-marketable fruits and fruit yield (t/ha). Analysis of variance results indicated that plants treated with NPK plus B fertilizer significantly (P<0.05) recorded the longest vine, more number of leaves and branches. It also produced more fruits, longest fruit and heaviest fruits. Number of seeds/plant and marketable fruits were more in animal base manure. It is pertinent to know that non-marketable yield was highest in NPK plus B fertilizer. Contrarily, NPK plus B fertilizer increased yield, although statistically similar to animal base manure. Therefore, considering the benefits of organic manure on health and the environment, animal manure applied at 10 t/ha is recommended for snake tomato production in the study area