bluuebunny/crossref_metadata_2025 huggingface dataset:
Incorporating Morris' Design Thoughts for AI and Big Data-Enabled Coverage Optimization in China's Wireless Communication Network
Authors: Song Feifei
Published: December 2023

Morris changes this study's China cellular network AI and Big Data Analytics. Scalability, regulatory compliance, and resource allocation efficiency are checked. Numerous methods seamlessly combine qualitative interview, document, and case study findings with quantitative network performance statistics. Qualitative study highlights industrial resource allocation, efficiency, and user-centric design issues. Innovative problem-solving emphasizes tech and regs. Researchers think Morris' designs improve China's wireless network. Explain and apply Morris' design concepts to problems. This comprehensive theoretical and practice study optimizes networks using Morris' design theories. Interdisciplinary research improves Morris' digital ideas. This research ingeniously integrates theory and practice to create network theory. Research employing mixed methods. Interviews, document analysis, and case studies increase efficiency, resource allocation, and user-centric design. Data quality and processing speed are investigated in quantitative network performance studies. Quantifying complex relationships with correlation and regression analysis strengthens the study's powerful method. Innovative regulatory compliance and scalability solutions demonstrate the study's cutting-edge approach. The paper then examines key findings and implications. Network optimization requires high-quality data, feature engineering, and user-centered design, according to research. Executives get proper network optimizing guidance. The essay emphasizes industry regulatory and technical improvements. Morris optimized networks theoretically. This integrated strategy boosts theory and digital relevance. Wireless network enhancements in China. Effectiveness, user experience, and data-driven accuracy help researchers optimize networks. This study addresses specific challenges and extends network theory to create future-ready networks utilizing Morris' design methods. Chinese wireless communication network optimization demonstrates this research's practical and theoretical benefits.
Differences in Work-Life Balance, Flexible Time Arrangement, and Life Satisfaction of Employees of the Ombudsman of the Republic of Indonesia According to Education Level
Authors: Diani Rinny Dharma , Nikensari Sri Indah , Handaru Agung Wahyu
Published: December 2023

This research aims to determine the differences in Work-Life Balance, Flexible Time Arrangement, and Life Satisfaction of Indonesian Ombudsman employees according to education level. This research uses a quantitative research approach. The research population used was the Ombudsman of the Republic of Indonesia, while the sample used was 102 employees. The sampling technique uses random sampling for employees who have a high school, diploma, bachelor's degree, level II and level III educational background. The data analysis technique uses the Statistical Package for the Social Sciences (SPSS) application with Two Way ANOVA to test the research hypothesis. The results of this research show that there is no difference in employee work-life balance according to education level, indicated by sig, 0.245>0.05, There is a difference in employee flexible time arrangements according to education level, indicated by p-value 0.030 <0.05, There is a difference in life satisfaction employees according to education level, indicated by a p-value of 0.024 <0.05. Recommendations for further research should be to conduct more research to gain more information and look for solutions to strengthen the life satisfaction of RI Ombudsman employees which can be encouraged with flexible time arrangements so that work-life balance can be carried out well and appropriately in the work of each employee.
Looking at Differentiated Learning from the Lens of Underachiever Students: Viewpoints, Experiences, and Impacts
Authors: Andayani Andayani , Iasha Vina
Published: December 2023

This research aimed to comprehensively examine the implementation of differentiated learning strategies for underachiever students—those with untapped potential not commensurate with their academic performance. Employing a descriptive qualitative approach, the study focused on fourth-grade students chosen for their underachieving characteristics. Data collection involved in-depth interviews with the underachieving students, exploring their perspectives on differentiated learning, experiences during the learning process, and the impact on their comprehension of study materials. The analysis revealed valuable insights into the students' opinions regarding the benefits and challenges associated with differentiated learning. It delved into how this approach influenced their understanding of the subject matter, shedding light on the nuanced responses of underachiever students to the application of differentiated learning. The findings from this study offer a profound understanding of how underachiever students perceive and engage with differentiated learning methods. The implications extend to providing educators with crucial insights for designing effective learning strategies tailored to meet the unique needs of underachiever students. By incorporating these insights, educators can enhance academic performance, support the unfolding potential of underachieving students, and contribute to their overall development. This research contributes to the ongoing discourse on improving educational practices for diverse learning needs.
Efforts to Improve Learning Achievement Theme 2 Loving Plants and Animals Sub-Theme 1 Benefits of Plants for Human Life in Thematic Lessons by Applying Visual Learning Methods
Authors: Rahmatun Siti
Published: December 2023

Thematic learning, as an integrated educational approach, engages students in a comprehensive learning experience across multiple subjects. This research delves into the implementation of thematic learning through a study titled "Efforts to Improve Learning Achievement: Theme 2 - Loving Plants and Animals, Sub-Theme 1 - Benefits of Plants for Human Life in Thematic Incorporating Visual Learning methods enhances lessons, fostering a more engaging and effective educational experience for students in various subjects." The choice of a descriptive research approach allows the author to illustrate the application of learning techniques and the potential outcomes. The research outcomes highlight that employing Visual Learning methods positively influences students, significantly boosting their academic performance and overall learning experience. Notably, in Social Sciences, students actively engaged in activities such as utilizing tools and media, attentively listening to teacher explanations, and participating in discussions. The research highlights the effectiveness of Visual Learning in improving thematic learning quality, particularly in the realm of subtraction and addition number operations. In essence, the study concludes that Visual Learning methods not only boost learning effectiveness but also contribute to the overall development of students' social skills and learning motivation. This holistic approach signifies the broader benefits of thematic learning, emphasizing its role in nurturing well-rounded individuals in the educational landscape.
The Impact of Photoaging on Skin: A Systematic Review Analysis
Authors: Asyi Muhammad Shanan , Syahrizal Dedy , Sary Nirwana Lazuardi , Husna Fauzul
Published: December 2023

Aging of the skin is a complex biological process. The process of skin aging can be divided into two categories namely intrinsic and extrinsic aging. Intrinsic skin aging or natural aging is caused by changes in skin elasticity that occur with age. This type of aging cannot be prevented. While extrinsic skin aging is caused by environmental factors such as exposure to solar radiation (photoaging). In this study, the type of research approach used is a type of qualitative research through a literature review. The type of data used is the type of secondary data. Secondary data is a type of data obtained from certain parties or media indirectly, meaning that certain parties become intermediaries where they obtain and record these data beforehand. The aging process of the skin is influenced by intrinsic and extrinsic factors. The extrinsic factor that most influences the aging process of the skin is chronic sun exposure which is called photoaging. Sunlight contains 96% UVA and has the most significant biological effect compared to UVB and UVC. Several factors that affect photodamaging are skin type, pigmentation, and acclimatization. Skin changes that occur in photoaging include the presence of vesicles in the epidermis, reduced Langerhans cells, and enlarged and pale epidermal cells; in the dermis, there is an elastic mass; pigment changes in the form of dotted (irregular pigmentation) and hyperpigmentation.
The Development of Challenge-Based Learning with Social Media Model to Promote Technology Literacy Skills for Learners
Authors: Siengdee Nutthacha , Chatwattana Pinanta
Published: December 2023

The challenge-based learning with social media model, or CBLS model, to promote technology literacy skills for learners is based on the concepts of challenge-based learning process integrated with the ideas to use social media as a tool for the management of learning activities. The objectives of this research are (1) to synthesize the CBLS model to promote technology literacy skills for learners, (2) to design the CBLS model to promote technology literacy skills for learners, and (3) to study the results of the design of the CBLS model to promote technology literacy skills for learners. The participants in this research are seven experts from different institutions in higher education, including the four males and three females, all of whom are experts in educational technology, which are specialized in design instruction system. These participants were all given confidentiality and anonymity. The results of this research show that (1) the overall suitability of the design of the CBLS model is at the high level (mean = 4.49, SD = 0.32), and (2) the suitability of the elements of the CBLS model is at the highest level (mean = 4.93, SD = 0.19).
Factors influencing effective smart learning environment in Malaysian universities
Authors: Ghani Erlane , Muhammad Kamaruzzaman , Ali Mazurina Mohd , Johari Razana Juhaida , Sukmadilaga Citra
Published: December 2023

This study aims to examine the factors influencing an effective smart learning environment in the universities in Malaysia from the perspective of the students. Specifically, this study examines three key factors: students' attitudes towards smart learning, their perception of smart learning tools, and the impact of course design in the smart learning environment. This study utilized a quantitative approach using a questionnaire survey that was administered to a sample of 386 students enrolled in both private and public institutions without regard to their academic year. This study demonstrates that there exists a positive and statistically significant correlation between all three parameters and the efficacy of smart learning environments. These results suggest that institutions should consider the viewpoint of students when developing a smart learning environment. Ultimately, this has the potential to enhance their educational experience. This study's findings offer additional insights into the various factors that can impact the efficacy of smart learning environments. These insights can aid universities in formulating strategies to optimize the content, activities, and assessments within such environments, thereby enhancing their overall effectiveness.
PROSPECTS FOR THE CREATION OF "SMART MINISTRIES" WITH THE
IMPLEMENTATION OF ARTIFICIAL INTELLIGENCE
IN THE REPUBLIC OF ARMENIA
Authors: SMBATYAN Gevorg
Published: December 2023

In the modern world, the role of artificial intelligence (AI) has a great impact on all existing sectors, and the impact of AI on the public administration system is even more important, considering the fact that the main functioning of the country depends on the improvement of the efficiency of the public administration system the development of sectors. AI can be applied in the public administration system in different ways. One of the most promising applications of AI is data analysis, and AI algorithms are capable of
processing huge amounts of data in seconds and can identify patterns and trends that
humans would not be able to spot. This can be invaluable for government agencies that
can collect and manage large amounts of data, such as the Statistics Committee, the State Revenue Committee, the State Audit Service, the Ministry of Health, the Ministry of
Territorial Administration and Infrastructure, and a number of other government agencies. Through the implementation of AI in the public administration system, problems can be identified more quickly and solved more efficiently. The article is dedicated to the introduction of artificial intelligence in the state administration system, its positive aspects and features. In the article, the main attention was paid to the creation of smart ministries through the AI, as well as the mechanisms to make the work in state structures more efficient, taking into account the studies of international experience.
ECONOMICALLY EFFICIENT CACHE FRIENDLY ADJACENCY LIST FOR
GRAPH PROCESSING ALGORITHMS
Authors: MARTIROSYAN Arman , KHACHATRYAN Rafayel , VEZIRYAN Rafayel
Published: December 2023

Graphs are a fundamental part of computer science and various scientific fields. They are used in numerous applications, from social networks to electronic design automation. Efficient graph representation is important for modern algorithms, especially in economical contexts, where resource-efficient implementations play a significant role by reducing the resource consumption. This is essential in environments where computing resources are a high priority. There are many representations of graphs as data structure. One of these types is adjacency list: it is collection of linked lists which shows the connection of source and destination vertices. Adjacency lists are more memory-efficient than adjacency matrices because they only allocate memory for vertices with at least one edge in the graph. However, traditional implementations of adjacency lists do not fully use the features provided by modern CPUs, such as the cache line. Our design of Adjacency List is cache friendly and is keeping the main structure of traditional implementation. The main idea is derived from C#’s dictionary implementation for hash tables, which uses one array combining all data that should be in linked lists. Our results show that cache friendly implementation of Adjacency list outperforms it in lookup and insertion operations.
MODERNIZATION OF CIVIL SOCIETY AND SOCIAL PARTNERSHIP
ACHIEVED AS A RESULT OF PUBLIC POLICY։ AN OPPORTUNITY FOR
MARKET ECONOMY’S GROWTH
Authors: MELIKYAN Armen , BOSTANJYAN Vardan
Published: December 2023

In the article, during the discussion, he emphasized the exclusion of discriminatory treatment of individual groups in social partnership through public policy, because publicvpolicy is associated with increasing the efficiency of management, which implies increasing savings and capacity within social partnership, expanding social responsibility, ensuring social justice, rights etc. From the point of view of solving the socio-economic problems in RA, the introduction of the factor model was worthwhile, to demonstrate its importance, we performed a comparative analysis. The article briefly presented the essence of civil society, presented the opinion of some authors on the importance of creating self-sufficient public institutions. The existence of a natural contrast in the relations between the civil society and the state was emphasized, and at the same time the need to combine interrelated interests, which makes the need for a civilized dialogue inevitable. The formation of cooperation platforms was important for ensuring the normal course of economic relations. The modernization of the traditional relations formed between the state-employers and labor collectives was worthwhile. I think that a model of social partnership should gradually be formed in RA, which will replace the paternalistic model inherited from the times of the USSR, and will involve a large number of people from within employers and labor collectives.
Design of a Stand-Alone Roof-Top Photovoltaic System for a Residence in Zamfara State, Nigeria
Authors: Dare Kolawole Stephen , Mohammed S. K. , Anene E. C.
Published: December 2023

This paper presents in detail the design analysis of a stand-alone photovoltaic power system for a typical residential building in Zamfara State, Nigeria. A photovoltaic power system can be used as a source of electrical power to our homes through the direct conversion of solar irradiance into electricity. The process of harnessing photovoltaic power generating system involves designing, and selection of the different components employed in the system. The success of this process depends on a variety of factors such as geographical location, weather condition, solar irradiance, and load profile. The paper outlines the procedures employed in specifying each component of the stand-alone photovoltaic power system and as a case study, of a medium range energy consumption residence in Zamfara State (Nigeria).
Green Commerce: Navigating the Environmental Impact Landscape with Strategic Management Policies
Authors: Ramesh Dr. S.
Published: December 2023

In the contemporary business landscape, the imperative of environmental sustainability has reshaped the discourse surrounding commerce, ushering in the era of "Green Commerce." This paradigm shift necessitates a strategic fusion of commerce and environmental responsibility, orchestrated through the lens of strategic management policies. This article explores the transformative potential of Green Commerce, focusing on how businesses can navigate the environmental impact landscape while advancing their strategic objectives.
Sustainable Business Practices: Integrating Environmental Impact Management into Modern Commerce Strategies
Authors: Ramesh Dr. S.
Published: December 2023

In the contemporary business landscape, the adoption of Sustainable Business Practices has evolved beyond a trend to become an imperative for organizations seeking to intertwine commerce with environmental stewardship. This article explores the multifaceted realm of sustainable business practices, emphasizing the integration of environmental impact management into modern commerce strategies. From supply chain optimization and energy efficiency to waste reduction and circular economy principles, businesses are urged to adopt a holistic approach. The article also underscores the ethical dimensions of consumer education, employee engagement, and transparent marketing in fostering a sustainable corporate culture. Beyond the ethical imperative, the business case for sustainability is compelling, with enhanced brand reputation, increased customer loyalty, and operational efficiency being tangible benefits. Despite initial challenges, the adoption of sustainable practices presents opportunities for innovation and long-term competitiveness. As businesses navigate a world where sustainability is synonymous with success, they redefine commerce strategies, illustrating that profitability and environmental responsibility are not mutually exclusive but interconnected pillars of a thriving and resilient business ecosystem.
Simulation based Comparative Review on a Metasurface based Perfect Absorber
Authors: Patel Jigar M. , Mehta Rahul D.
Published: December 2023

In this paper, the different research papers are studied and comparatively analyzed to carry out the simulation based survey of various proposals for improvement to design Metarsurface based Perfect Absorber for GHz and THz frequency band for RF Energy Harvesting applications. Using a structure that can effectively absorb the most radiation is one of the biggest obstacles in reducing the impact of EM wave radiation. A perfect absorber may be created using variety of structures and materials with various specifications. Various structures are designed and simulated by different authors in variety of simulation softwares using useful parameters. Three distinct structures have been created, two of which were created using CST Microwave Studio and the third using HFFS for comparative study. A perfect absorber can be constructed for GHz and THz for dual band and multiband since the operating frequency range and band are not limited.
Chattering-Free Second Order Robustness Sliding Mode Controller for Complex Interconnected Systems: A Moore-Penrose Inverse Technique
Authors: Nguyen Van Phuoc , Nguyen-Cong Trang
Published: December 2023

In this paper, a novel second order sliding mode control approach is extended toa class of complex interconnected systems with mismatched interconnections and unknown perturbations. The key contribution of this paper is to cancel two common restrictions clogging the application of the variable structure control to complex interconnected systems: 1) all of state variables must be accessible; 2) the control input is affected by chattering problems. First, a novel reduced-order sliding mode estimator (ROSME) is proposed to estimate the unmeasurable variables. Second, based on Moore-Penrose inverse technique and ROSME tool, a new decentralized chattering-free second order robustness sliding mode controller (CSORSMC) is developed to force the system states to stay in a sliding surface from the initial period instance and attenuate the chattering phenomenon in the control signal. Besides, a novel appropriate linear matrix inequality (LMI) requirement is proved such that the plant in sliding mode is asymptotically stable. Lastly, a mathematical model including two subsystems is simulated which confirms the usefulness and advantages of proposed technique.
PRESENTING FINANCIAL INFORMATION IN DIGITAL FORMATS AS A BASE FOR ANALYSIS AND AUDIT OF BUSINESS ACTIVITIES OF ENTERPRISES
Authors: Shygun Mariya , Bezverkhyi Kostiantyn , Pylypenko Oleksij , Yurchenko Oleksander , Poddubna Nataliia
Published: December 2023

he digitalization era of public relations is increasingly affecting the means of presenting information about the economic activities of an enterprise, in particular financial, in the context of a global pandemic, which was caused by the global COVID-19. Increasingly, in our environment, there is a transition from paper to electronic information carriers. The financial information generated by business entities both in Ukraine and in the world as a whole is no exception.The purpose of the study is to systematize the existing digital formats for presenting financial information as a basis for analyzing and auditing the business activities of enterprises in Ukraine.The basis of the study is the methodological recommendations on the use of Taxonomy UA XBRL IFRS, instructions for the revision of the Ukrainian IFRS taxonomy, specialized software products, legislative framework of Ukraine. The following methods were used: graphical (to visualize the results of the study), and grouping (to systematize the advantages and disadvantages of software that uses tax services to conduct e-audits)./Digital formats for the presentation of financial information were analyzed.  They are the basis for the analysis and audit of the enterprise's activities. The structure and characteristics of the legal framework for the disclosure of financial information in electronic XBRL format in Ukraine were given. Comparative analysis of financial information in digital format XBRL and SAF-T UA were carried out.It has been determined that XBRL can be used as a basis for analyzing financial information in electronic format using special software, for example, to assess the financial condition, calculate indicators of financial stability, liquidity, solvency, business activity, enterprise profitability, etc. It has been proved that the electronic format of financial information SAF-T UA is used when conducting an electronic audit (e-audit) of taxpayers, and can also be used to calculate the tax burden (tax return, tax efficiency ratio) used by the State Tax Service of Ukraine for the purpose of control completeness of calculation and payment of relevant taxes and fees to the state budget.
EVALUATION OF THE UKRAINIAN AGRICULTURAL MACHINERY PROSPECTS ON THE EUROPEAN UNION MARKET
Authors: Nyzhnyk Viktor , Martynova Liliia , Sharko Vitalii , Savitskyi Andrii , Marshuk Lina , Vlasenko Inna
Published: December 2023

The article provides an overview of the peculiarities of functioning and analysis of performance indicators of machine-building enterprises in 22 countries of the European Union and Ukraine. The article studies profitability indicators of machine-building enterprises, with an emphasis on the peculiarities of approaches to pricing. A comparative analysis of the number of machine-building enterprises and the number of people employed in machine-building in each country was carried out. The indicators of imports of machinery and equipment for agriculture from Ukraine to the EU countries are analysed in terms of the main product groups. A comparative analysis of the activities of the machine-building industry of the EU and Ukraine per enterprise, with special attention to the indicators of costs and investments, was carried out. The volumes of investments in material assets, machinery and equipment, personnel, and energy costs were analysed.  An evaluation of these indicators of the functioning of machine-building enterprises of the European Union and Ukraine has allowed to identify the key problems of domestic machine-building enterprises in the context of ensuring the competitiveness of their products in the EU market. In particular, the author has established the existence of fundamental differences between Ukrainian and European machine-building producers in terms of investment in personnel and renewal of fixed assets, which leads to a significant technological lag behind their European competitors and a lag in terms of individual productivity of personnel.
DIMENSIONS OF SUSTAINABLE DEVELOPMENT IN RATIONALIZING DECISIONS TO GRANT GREEN FINANCE IN SAUDI BANKS
Authors: Belouadah Fateh , Abdallah Ahmed Saied Rahma , Mohammed Mohammed Omar Musa
Published: December 2023

Green financing represents a great untapped opportunity, especially in Saudi Arabia and the other Gulf Cooperation Council countries, which are characterized by their developed capital markets, attracting investors from all over the world to pump their capital into projects that have an environmental and social impact, in addition to activating strong governance processes.The study aimed to examine the impact of the dimensions of sustainable development: environmental, social, and economic on green finance in Saudi national banks and fill the gap in sustainability and green finance research in Arabian countries, specifically in the Kingdom of Saudi Arabia. The study population covered the national banks in Riyadh city. The data was collected through a questionnaire and the sample size was 125 participants. The study applied linear regression models and the result revealed that the environmental dimension of sustainable development, the social dimension of sustainable development, and the economic dimension have a positive impact on green finance in Saudi banks.
АНТИКРИХКІСТЬ У ГЛОБАЛЬНІЙ ЕКОНОМІЦІ ЯК ІНДИКАТОР ЕКОНОМІЧНОГО РОЗВИТКУ
Authors: Шевченко Ірина , Любохинец Лариса , Зварич Ірина , Бродовська Оксана , Бріль Михайло
Published: December 2023

Для досягнення поставленої мети дослідження авторами запропоновано розглянути тезаурус поняття «антикрихкість глобальної економіки» шляхом розкриття категоріально-понятійного апарату, а саме понять «економіка», «глобалізація», «антикрихкість» і «глобальна економіка». Із метою розмежування визначених дефініцій та подальшого нівелювання існуючих протиріч у категоріально-понятійному апараті автори пропонують наочно продемонструвати зв’язок між визначеними термінами та поняттям «антикрихкість глобальної економіки» за допомогою теоретико-графових структур. У роботі за допомогою аналізу сучасних джерел автори зробили спробу сформулювати власне визначення, яке врахувало б усі «за» та «проти» існуючих трактувань. Наведене визначення відрізняється від існуючих урахуванням ключових ознак антикрихкості, розширює поняття глобальної економіки з урахуванням її призначення та розкриває зміст економіки загалом.Автори дослідження розкрили економічний зміст глобальних проблем як складової економічного розвитку з метою виявлення детермінантів, які сприяють розвиткові світової економічної системи. У роботі проаналізовано динаміку обсягів ВВП трьох розвинених країн, а саме: Франції, Японії та США – шляхом побудови діаграми за показниками ВВП за 2014-2022 рр. Наведена в роботі динаміка обсягу експорту США, Японії та Франції в доларах США й динаміка співвідношення обсягу % експорту Франції, Японії та США за 2014-2021 рр. дозволила авторам дослідження зробити висновок про антикрихкість у глобальній економіці.У статті розглядається вплив глобальних фінансових криз на світову економічну систему, а саме вплив на надвеликі інвестиційні компанії, фінансова криза яких є детонатором світової кризи.
SYSTEMIC PREREQUISITES FOR SHAPING THE LOCAL BUDGETS’ TAX REVENUE: THE CASE STUDY OF DEVELOPED COUNTRIES
Authors: Storonyanska Iryna , Patytska Khrystyna , Medynska Tetiana , Benovska Liliya , Kliuchnyk Liliia , Nestor Olha
Published: December 2023

The study aims to determine the systemic prerequisites for shaping the local budgets’ tax revenue and analyze its impact on the development of municipalities in developed countries.The authors examine the impact of the following factors on the municipal budgets’ tax revenue: the behavioural patterns of economic entities (in particular, in terms of property management), the role of the state in shaping the municipal budgets’ tax revenue, and the comprehension of the nature of the tax.Using the example of defining the economic nature of personal income tax, the article proves (based on the analysis of municipal budgets’ tax revenue in EU countries) that the policy of local governments regarding the accumulation of the tax for their budgets changes as the essential characteristics of the tax change.Based on a comparison of the experience of municipalities in developed countries, the authors identify the factors influencing property taxation systems that shape property tax revenue: differences in the structure of the economy and the effects of its change, behavioural reactions of economic entities and existing traditions of property ownership in different countries, peculiarities of the property market development in various countries, etc. Trends in the structure of the economy and their potential impact on the tax capacity of local budgets are analyzed. The need for diversification of tax revenue sources to provide municipalities with an adequate level of resilience in the face of constant economic changes and permanent crises is emphasized.
MANAGEMENT EFFICIENCY ANALYSIS OF INNOVATION PROCESS IN THE FINANCIAL AND ECONOMIC ACTIVITIES OF IT SPHERE ENTERPRISES
Authors: Bondar Dmytro , Pavlov Vladyslav , Kopotiienko Tetiana , Nazarova Karina , Hordopolov Volodymyr , Nezhyva Mariia
Published: December 2023

The purpose of the article is to substantiate the priority of increasing the management efficiency of innovative process of IT sphere as a factor contributing to the Ukraine’s economic growth taking into account the current opportunities and limitations.The study substantiated that maintaining a competitive advantage in the innovation space through the development of digitalization processes in Ukraine requires continuous improvement of the management of the innovative process in the IT sphere, and increasing the efficiency of implementing new technical, organizational and marketing solutions. It is shown that under the influence of an unstable external environment, there is a need to develop and implement a management system that would provide an opportunity to obtain competitive advantages in the IT sphere and maintain a competitive position of the Ukrainian IT business in the market. The priority of development is long-term growth, the driving force of development is innovation and modern technologies, as well as highly qualified human and institutional capital. At the same time, traditional factors of production (land, natural resources, labour) are losing their importance. The basic priorities of managing the innovation development of the IT sphere have been determined. The implementation of an innovation policy in the IT sector of Ukraine, based on the current opportunities and constraints, will ensure a systematic and sustainable increase in the efficiency of innovative development in this area and will contribute to the increase of the national economy of Ukraine.The results of the study should be implemented for the development of the theory and methodology of innovative development at the macro- and meso-levels, as well as in stimulating model of innovative process in Ukraine based on the status of its leading economic sectors, in particular, the IT sphere.
ФОРМУВАННЯ РАЦІОНАЛЬНОЇ МОДЕЛІ УПРАВЛІННЯ СТРУКТУРОЮ КАПІТАЛУ БУДІВЕЛЬНИХ КОМПАНІЙ
Authors: Мазур Вікторія , Колдовський Артем , Рябушка Людмила , Якубовська Наталія
Published: December 2023

Статтю присвячено вдосконаленню методичного підходу до моделі управління структурою капіталу будівельних компаній. Мета дослідження полягає в обґрунтуванні характеристик управління структурою капіталу, що враховують цільові функції та обмеження за критеріями ефективного управління структурою капіталу. Результатом роботи є вдосконалений методичний підхід до оптимізаційної моделі управління структурою капіталу, яка, на відміну від існуючих, має комплексний характер і враховує цільові функції максимізації фінансової автономії та мінімізації вартості капіталу, а також обмеження за критеріями достатності капіталу (на основі прогнозованих факторів зовнішнього середовища та макроекономічної ситуації за імітаційними сценаріями), фінансового ризику, рентабельності капіталу. Пропонована в роботі двокритеріальна оптимізаційна модель управління структурою капіталу дозволяє знайти оптимальне рішення, що задовольняє цільовим функціям методом поступок стосовно коефіцієнта фінансової автономії з урахуванням його середньогалузевого значення й розміру будівельної компанії за виручкою від реалізації, та автоматизувати процес управління джерелами формування капіталу з огляду на стратегічні цілі будівельної компанії, а також, у разі відсутності глобального оптимального рішення, застосувати поступки за певними критеріями, обґрунтувавши ризикові сценарії для підприємств і ефективність ухвалених управлінських рішень. Механізм упровадження моделі управління структурою капіталу на прикладі трьох будівельних компаній України продемонстрував свою результативність і здатність знаходити оптимальні рішення щодо формування капіталу з додержанням низки критеріїв достатності капіталу, його вартості, фінансового ризику та рентабельності капіталу.
FORMATION OF A FINANCIAL MECHANISM OF PUBLIC-PRIVATE PARTNERSHIP IN THE FIELD OF TOURISM UNDER WAR CONDITIONS
Authors: Semyanchuk Petro , Berezivska Oksana , Dydiv Iryna , Lisovskyi Ihor , Nesteruk Andrii
Published: December 2023

The main purpose is a theoretical and methodological substantiation of the formation of a financial mechanism of public-private partnership in the field of tourism in the context of ensuring sustainable development of the country's economy under war conditions. The research question posed within the framework of the article is what type of modern financial mechanism of public-private partnership in the field of tourism should look like in order to meet the requirements for ensuring sustainable development of the economy in a state of war. The object of the study is a public-private partnership in the field of tourism. The subject of the study is the theoretical, methodological, and scientific provisions for the formation of the financial mechanism for the process of public-private partnership in the field of tourism. The research methodology includes a scientific approach, including the use of a number of methods that allow achieving the set goal: the goal tree method, abstract-logical, graphical, analysis and synthesis, non-parametric statistical, and mathematical modelling methods. The state of public-private partnership in the field of tourism under martial law is substantiated. The main result of the study is the construction of a financial mechanism for public-private partnership in the field of tourism, which, unlike those existing in the scientific community, is characterized by taking into account the military situation in the country and a methodological approach to the formation of its main components: an algorithm for conducting financial planning, a methodology for assessing financial and credit risks, theoretical and scientific approach to assessing the effectiveness of financial instruments, a model for the implementation of financial control, characteristics of the institutional and legal framework for ensuring public-private partnerships in the field of tourism.
DIGITAL TRANSFORMATION OF INTERNATIONAL TRADE IN THE CONTEXT OF GLOBAL COMPETITION: TECHNOLOGICAL INNOVATIONS AND INVESTMENT PRIORITIES
Authors: Shlapak Alla , Yatsenko Olha , Ivashchenko Oksana , Zarytska Nataliya , Osadchuk Valeriia
Published: December 2023

In today's world, globalization and digital technologies are significantly transforming the landscape of international trade. Digital transformation has become a critical aspect that determines the competitiveness of countries and businesses in the international arena. The study aims to identify the impact of the digitalization of international trade on the economic development of countries and their competitiveness based on technological innovations that determine the future of global competition at the country and company levels, affect trade processes, and identify and justify investment priorities to support digital transformation in Ukraine.The study analyzes the impact of the digitalization of international trade on the economic development of countries, which is caused by the digital divide between developed and least developed countries (LDCs). Developed countries are characterized by Internet coverage and access of more than 90%, as opposed to LDCs, where the corresponding figure is less than 20%. Given the current conditions of access to the Internet, the countries of the latter group are not able to be fully involved in e-commerce and cross-border trade in digital products. An additional barrier to developing digital commerce in certain regions of the world is the need for more legislation on various e-commerce trade issues.The impact of the war in Ukraine on the e-commerce market is determined: the e-commerce market declined 12 times in 2022 compared to the pre-war period and began to recover gradually in 2023. The market is expected to recover almost fully in Ukraine by the end of 2023 or early 2024. The main challenge for Ukraine will be to expand the scope of the existing free trade agreements to cover services, e-commerce, and investment. Ukraine should become a significant player in several global markets for services and digital products, given the availability of an updated regulatory framework on these issues. E-commerce is expected to grow rapidly after the end of the war in Ukraine.
ANALYSIS OF RISKS IN THE FINANCIAL SECURITY MANAGEMENT SYSTEM OF BUSINESS ENTITIES
Authors: Zadorozhnyy Zenovii-Mykhailo , Zhukevych Svitlana , Portovaras Tetiana , Rozelyuk Victoria , Zhuk Natalіa , Nazarova Iryna
Published: December 2023

Financial and economic activity is exposed to numerous systemic risks, which are a threat to the financial security of enterprises. The criterion for ensuring financial security is the appropriate level of the company's financial condition. The financial condition of the enterprise is a complex concept and is characterized by the system of indicators – financial coefficients: indicators of liquidity, financial stability, business activity, and management efficiency. The interrelationship and mutual determination between the indicators that cause the occurrence of risk when one of them changes is established.A range of factors that comprehensively characterize the financial and economic activity of the enterprise has been determined and developed risk analysis and assessment methodology, which includes the following stages: preparatory stage; construction of an algorithm for quantitative assessment of risk in the financial security system; interpretation of the results of an integrated risk assessment in the financial security system; determining the priorities of risk management in the system. The methods of financial analysis (horizontal, vertical, coefficient, analysis of business activity and financial stability) were applied and a quantitative assessment of risks was carried out. The indicators-coefficients of the enterprise's functioning are calculated and given an interpretation.The conclusion was formed that the construction of an effective risk management system and its universal functional component of risk analysis are current issues, as they allow to develop a set of measures to minimize threats and risks of conducting financial and economic activities of economic entities. Therefore, the correct assessment of risk with the help of the proposed methods and models of financial analysis for individual economic situations and business entities is effective and has value, as it gives the opportunity to make the optimal decision in specific situations and characterizes the criterion feature of financial security of industrial enterprises – liquidity, financial stability, business activity, profitability.
ВРАХУВАННЯ ЛОГІСТИЧНИХ РИЗИКІВ У КОРПОРАТИВНІЙ МАРКЕТИНГОВІЙ СТРАТЕГІЇ НА РИНКУ FMCG В КОНТЕКСТІ ВІЙНИ В УКРАЇНІ
Authors: Пономаренко Тетяна , Расшивалов Дмитро
Published: December 2023

Будь-яка логістична система в своїй реальній реалізації – від процесу транспортування вантажів до процесу розподілу поставок у ринковому просторі включає багато різних елементів, кілька факторів упливають на її роботу, несчи певні ризики. Водночас, одним із принципів логістики є надійність на мікро- та макрорівні логістики. Це означає, що ризики, пов'язані з функціонуванням логістичної системи, повинні бути мінімізовані або повністю виключені. Ризик для логістики в промислових компаніях в основному означає розуміння, прийняття та мінімізацію ризиків. Окрім визначення ризиків, менеджери з логістики повинні розглянути, як їх оцінити та вплив факторів ризику на результати, ухвалити рішення щодо логістичних операцій і запобігання ризикам. Управління ризиками корпоративної логістики передбачає аналіз, оцінку та пом’якшення галузевих ризиків і наслідків їх упровадження. У роботі проведений аналіз ризиків логістичних операцій та визначені напрями реагування на зміни. Визначено, що логістична система має бути однією зі складових загальної маркетингової стратегії підприємства. У статті запропоновані варіанти маркетингових стратегій для підприємств на ринку FMCG в умовах воєнного стану. Зроблено висновок, що вибір стратегії має носити рефлексивний характер. Рефлексивний підхід до маркетингової стратегії спрямований на швидке реагування на зовнішні фактори. Однак дотримання загальної стратегії компанії є пріоритетом, тому не всі зовнішні фактори вимагають ретельного розгляду. В інноваціях важливо враховувати потенційні ризики та оцінювати актуальність рішень. Основним змістом цієї роботи є систематичний огляд і застосування інструментів, які дозволяють компаніям ухвалювати обґрунтовані рішення щодо управління логістичними ризиками. Практичне значення мають такі положення статті, як розроблені стратегії поведінки підприємства на ринку FMCG з урахуванням логістичних ризиків та розроблення системи вимірювання для зменшення логістичних ризиків.
DEVELOPING THE AUDITOR’S CREATIVE THINKING SKILLS TO REDUCE MITIGATING THE POTENTIAL RISKS ASSOCIATED WITH MATERIAL MISREPRESENTATION
Authors: Ameen Iman , Wahhab Asaad
Published: December 2023

The primary objective of this study is to examine the correlation between the creative thinking abilities of external auditors and their effectiveness in mitigating significant misstatements. The aim is to enhance the competencies of auditors operating within Iraq's public and private sectors. Given the challenges businesses and government organizations encounter in dealing with fraud and the manipulation of financial statements, it is imperative to address the issue of shading, which is commonly observed in such instances.A questionnaire was utilized to examine the effect and ascertain the correlation between the variables; a questionnaire was subsequently divided into two distinct sections. The initial study focused on assessing the creative thinking abilities of auditors, whereas the subsequent study aimed to evaluate the extent to which fundamental misstatements were reduced. The initial section comprised a total of 19 inquiries, while the subsequent section encompassed 18 inquiries. A total of 225 questionnaires were given to auditors working at auditing offices. The Federal Bureau of Financial Supervision personnel and its 205 members were obtained. The study employed simple linear regression analysis using the method of least squares to test hypotheses. The findings indicated that external auditors typically exhibit a strong inclination toward generating suggestions that facilitate the development of the audit program and the selection of sample sizes. He can also engage in productive discourse using unambiguous language when presenting specific observations on material misrepresentation faults to the department or corporate executives, aiming to identify and resolve suitable remedies.
FORECASTING UKRAINE'S EXTERNAL PUBLIC DEBT UNDER UNCERTAINTY CONDITIONS
Authors: Razinkova Mila , Filatova Hanna , Pylypenko Andriy , Nebaba Natalia , Firsov Oleksandr , Zhuravka Fedir
Published: December 2023

Forecasting external public debt under conditions of uncertainty is important as it allows the country to respond adequately to economic and financial challenges, promotes efficient management of financial resources, formation of a stable financial policy and ensures the country's external debt security, which are critical elements for ensuring economic sustainability and sustainable development. The article's main purpose is to critically analyze and apply existing time-series forecasting methodologies to determine the future values of Ukraine's external public debt in conditions of uncertainty caused by the still unresolved consequences of the COVID-19 pandemic and russia's invasion and full-scale war in Ukraine. Using three forecasting methods, namely trendline extrapolation, exponential smoothing, and autoregressive and moving average models, the paper forecasts the volume of external public debt until 2029 and presents a graphical representation of the debt dynamics from 2011 to 2029. The most pessimistic forecast for the growth of external public debt was revealed when applying the method of data extrapolation based on the trendline. A comparative analysis of the forecast values for the three forecasting methods has revealed common trends in the growth of public debt, as well as the key advantages and disadvantages inherent in each model. Importantly, the article emphasizes the common risks identified in forecasting Ukraine's external debt using time series analysis models, including the problem of achieving only short-term forecasting accuracy and insufficient flexibility taking into account complex and unexpected changes that may arise in conditions of uncertainty and economic instability. The results of the study provide valuable information for policymakers and stakeholders trying to navigate the complexities of managing external public debt under uncertainty.