bluuebunny/crossref_metadata_2025 huggingface dataset:
TECHNOLOGICAL POSSIBILITIES OF INCREASING THE RESILIENCE OF THE POWER AND DISTRICT HEATING SYSTEMS OF UKRAINE
Authors: Derii O.V. , Nechaieva T.P. , Zgurovets O.V.
Published: December 2024

The decarbonization of the global economy has become a driving force behind the rapid development of wind and solar power plants. This process is also taking place in Ukraine, a signatory to the Paris Agreement aimed at reducing greenhouse gas emissions. The sharp increase in capacities of solar and wind power stations, due to the stochastic nature of their generation, has led to a number of systemic problems in the energy sector, including the significant excess of electricity generated by them. Given the insufficient flexibility of existing power systems and daily load variations, frequency regulation in the grid and power balance maintenance become significantly complicated, necessitating the refinement of existing methods and the application of new ones for their balancing. The purpose of this article is to identify the possibilities and assess the feasibility of the comprehensive application of Power-to-Heat technology along with electrical and thermal energy storage to enhance the resilience of power and heating systems, which also represents a scientific novelty. The conducted analysis and modeling have shown that the use of electric boilers as electric heat generators in Power-to-Heat technology provides much lower investment costs and greater maneuverable capacity compared to heat pumps. Heat pumps in Power-to-Heat technology are justifiably used in existing cooling systems, for example, in warehouses for storing chilled products, or when a large amount of thermal energy is required with minimal electricity consumption. By appropriately selecting the capacities of electric and thermal storage and the power of electric heat generators, it is possible to completely solve the problem of excess electricity from solar and wind power stations without imposing forced restrictions on their output power, thereby avoiding losses, which in the first half of 2021 in Ukraine amounted to no less than 17.2 million euro. This will also ensure the resilience and sustainability of energy systems, reduce fuel consumption by district heating system boilers, leading to a decrease in greenhouse gas emissions. Bibl. 63, Fig. 8, Tab. 2.
INCREASING THE EFFICIENCY OF CO AFTERBURNING IN OXYGEN-CONVERTER PRODUCTION DUE TO THE USE OF MULTI-TIER TUYERES
Authors: Yushkevych P.O.
Published: December 2024

In the oxygen-converter shops of metallurgical enterprises of Ukraine, which include PJSC “ArcelorMittal Kryvyi Rih”, PJSC “Dniprovsky Metallurgical Plant”, PJSC “KAMET-STAL”, in order to meet the world’s modern technological level, there is a need for the introduction of innovative construction of top tuyeres, which wills allows: expand the possibilities of controlling the blowing of melt; to improve the thermal balance of melting; to increase the degree of afterburning {СО} to {СО2} in the waste gas mixture; increase the rate and amount of introduction of solid charge materials if necessary. In this regard, the melt blowing technology using a multi-tiered top tuyere was developed and tested in laboratory conditions according to the principles of high-temperature physical modeling on a large-scale copy of a 160-t converter. The use of a multi-tiered tuyere made it possible to achieve, increase in the proportion of afterburning {СО} to {СО2} in the mixture of waste converter gases, from 14 % to 28 % compared to a two-tier tuyere. The formation of torches afterburner was be place with a flame propagation temperature of up to 3000 °С and an accompanying release of heat which is 565 kJ/mol O2, of which up to 65 % could be transferred to the metal melt with organization favorable conditions for the blowing in the working space of the converter bath. The processing of the results of high-temperature physical modeling made it possible to establish, among other things, the effect of changing the height of the slag-gas-metal emulsion on the nature of the formation of afterburning torches {СО} to {СО2} in the mixture of waste gases under the conditions of blowing with supersonic and sonic oxygen jets emanating from the nozzles of the multi-tier tuyere. On the basis of the received information and data from the experiments, was be developed of the regimes concept for afterburning {СО} to {СО2}. According to this conception, four main afterburning regimes are distinguished: Free afterburning mode; Arbitrary afterburning mode; Mode of internal-surface afterburning; Mode of intra-volume afterburning. Bibl. 31, Fig. 6, Tab. 1.
METHODOLOGICAL APPROACHES TO DETERMINING THE GENERAL PARAMETERS OF SOLAR COLLECTORS AND GROUND HEAT ACCUMULATOR FOR A HEAT PUMP HEATING SYSTEM
Authors: Bezrodny M.K. , Prytula N.O. , Teslenko O.I. , Matusevych Х.Б.
Published: December 2024

In this article, the authors considered and described the principle of operation of a combined heat pump heating system of a building consisting of a heat pump, solar collectors and vertical ground heat exchangers. This heat pump system is an energy-efficient and environmentally friendly technology of using renewable energy sources from solar radiation and the ground, which will replace traditional organic fuel for heating the building. An analysis of the direct use of solar energy in heat pump heating systems as a low-potential heat source was carried out and it was found that its effective use in comparison with the natural heat of the ground is limited to the sunny period of the day. It is noted that it is necessary to take into account the difference in climatic conditions, solar insolation and thermal properties of the ground for different regions of the country, which affect the modes of operation and energy efficiency of the heat pump heating system. This heat pump heating system works in combination with solar collectors and a vertical ground heat exchanger in the reverse mode: in the summer, the energy of solar radiation is utilized by solar collectors and with the use of heat exchangers is accumulated in the ground, and in the winter (in the heating period) the accumulated heat is extracted from the ground using a heat pump. The authors conducted an analytical study of the balance energy equations and developed methodological approaches for calculating the required area of solar collectors and the total depth of wells that ensure the functioning of the heating system during the entire heating season, taking into account the influence of the average monthly values of the following factors: temperature coefficient, average heat flux of incident radiation, average the duration of insolation in the non-heating period, the specific heat flow from the ground, the average minimum specific consumption of external electricity for the operation of the electric motors of the heat pump and the circulation pump. The obtained results can be used in the further design development of heat pump heating systems using the renewable energy of the sun and ground for specific residential buildings with given initial data. Bibl. 24, Fig. 3, Tab. 4.
STUDY ON KINETICS OF BIOMASS PYROLYSIS IN THE FIXED BED. 3. WAYS OF INTENSIFYING PELLETS HEATING IN THE RETORT
Authors: Rokhman B.B. , Kobzar S.G.
Published: December 2024

With the use of the constructed model [1, 2], numerical studies of various methods of biomass heating intensification in a fixed bed were carried to choose a pyrolyzer design. Biomass particles heating in seven pyrolyzer design variants were analyzed. The optimal design of the pyrolyzer was found, which allows achieving the minimum time (50−52 s) for heating the pellets in the fixed bed to the minimum permissible temperature of 656−694 °С, at which almost complete conversion of the tar into gas and carbon residue occurs. The heating rate of the fixed bed is high and equal to 788–801 °С/min which characterizes the process of fast pyrolysis. This design consists of two axisymmetric concentric cylinders with two external sources of heat energy: the outer surface electric heating of the cylinder with a diameter of D = 100 mm and electric heating of the pipe inner surface (or heating by combustion products passing through the inner pipe) with a diameter of d = 50 mm. It was found that the ratio D/d significantly affects the bed heating rate. With a 5 times decrease in the inner pipe diameter, the bed heating rate decreases by 3.5 times and is 229 °C/min, which characterizes the slow pyrolysis. When adding a third source of thermal energy — pyrolysis gas with a temperature of 800 °С, the pellets heating rate at D/d = 2 increases by 24 %. The dependences on time of heat flow and temperature, necessary for regulating the enclosure and inner pipe walls temperatures in the range of 800–850 °С were obtained. Bibl. 31, Fig. 9, Tab. 2.
THE INFLUENCE OF INCLINATION ANGLE ON THE HEAT TRANSFER CHARACTERISTICS OF MINIATURE TWO-PHASE THERMOSYPHONS WITH NANOFLUIDS
Authors: Hurov D.I. , Kravets V.Yu. , Moraru V.N.
Published: December 2024

At present, the issue of modern heat-loaded electronic devices cooling is becoming increasingly relevant, given the clear trend towards miniaturization. A potential solution is the use of highly efficient cooling systems based on the evaporation-condensation cycle, with nanofluids serving as the heat carriers. These nanofluids are colloidal dispersions of nanoparticles in a base fluid (distilled water). Miniature thermosyphons (gravity heat pipes) can serve as the main element in such systems. This work presents and analyzes the experimentally obtained main heat transfer characteristics of miniature thermosyphons with nanofluids, namely: maximum heat fluxes that the system can transfer, and minimum total thermal resistance. During the development and design of the system, there is not always complete information regarding the scenarios of electronic device usage and their spatial arrangement, which can significantly influence the operation modes of the thermosyphons. Therefore, considerable attention in the work is paid to spatial arrangement (inclination angle relative to the horizontal level). The geometric parameters of the investigated thermosyphons were as follows: total length 700 mm, internal diameter 5 mm, and the filling ratio varied by changing the length of the heating zone in the range of 0.44–1.66. The condensation zone length for all experiments was 200 mm. Water-based nanofluids with added carbon black DG-100 nanoparticles (mass concentration 0.3 %) were used as the heat carrier. A similar miniature thermosyphon with deaerated distilled water as the heat carrier was used for comparison. Special attention was paid to determining the effect of adding nanoparticles to the base heat carrier and studying the influence of the filling coefficient and inclination angle on the heat transfer characteristics of the system. A significant influence of the filling ratio (length of the heating zone) on the heat transfer capacity of the system was observed. An increase in maximum heat fluxes of up to 21 % was recorded with the addition of nanoparticles to the heat carrier, while the total thermal resistance of the miniature thermosyphons remained at the same level (no deterioration was observed). The optimal range of inclination angles was determined to be 40–70°, with a critical angle at 30°, which is observed for water-based thermosyphons as well. A dependence was proposed to calculate the maximum heat flux that the system can transfer with a similar to the studied miniature thermosyphon for the angle range of 20–60°, assuming that heat transfer characteristics for vertical placement are known. Existing potential mechanisms for intensifying heat exchange processes in thermosyphons with nanofluids are analyzed. Bibl. 27, Fig. 10.
ANALYSIS OF NURSING CARE THROUGH WOUND CARE FOR POST-OP CA MAMMAE PATIENTS WITH NURSING PROBLEMS AT INFECTION RISK AMONG POST-OP CA MAMMAE PATIENTS IN ROOM G1 RSPAL DR. RAMELAN SURABAYA
Authors: Djumati Sarmi , Hasina Siti Nur , Winoto Priyo Mukti Pribadi , Afiyah R. Khairiyatul
Published: December 2024

Introduction: Ca Mammae postoperative patients experience wounds susceptible to infection if not treated properly.
Objective: This study aims to analyze nursing care through wound care for Post Op Ca Mammae patients with nursing problems at infection risk for Post Op Ca Mammae patients in Room G1 RSPAL Dr. Ramelan Surabaya.
Methods: The research design of this final scientific work uses the case method, with the subject being one patient with nursing problems and a risk of infection with a medical diagnosis of Ca Mammae. The research was conducted in Room G1 RSPAL Dr. Ramelan Surabaya for six days, using data collection methods including comprehensive assessment, diagnosis, intervention, implementation, and evaluation.
Results: The results of a case study on Ca Mammae with nursing problems of infection risk show that being given nursing care therapy with wound care can reduce the risk of infection so that the client looks fitter, the wound is covered with sterile gauze, the bleeding stops, the wound edges start to dry on the 7th day, the pain scale 3, no signs of redness, body temperature 36.3 0C, no swelling around the surgical wound, reduced odor, the middle wound is still wet and requires further care at home
Conclusions: Wound care can reduce infection risk in post-op Ca Mammae patients. Nurses are expected to be able to continue applying wound care to other clients who have the risk of infection problems and educate the public about post-cancer wound care while at home.
ANALYSIS OF NURSING CARE IN STROKE PATIENTS WITH THE PROVISION OF ELEVATION HEAD POSITION TO OVERCOME NURSING PROBLEM RISK OF INEFFECTIVE CEREBRAL PERFUSION AT RSI SURABAYA A. YANI
Authors: Nur Hamidah Maghfiro  , Wardani Erika Martining , Rusdianingseh  , Muhith Abdul
Published: December 2024

Introduction: Stroke treatment must be done quickly and precisely because the longer the stroke is not treated immediately, the higher the severity of the stroke. One of the complications of stroke is cerebral circulation disorders which cause several symptoms including cerebral tissue hypoxia.
Objective: This study aimed to analyze nursing care for stroke patients by giving elevated head positions to overcome the nursing problem risk of ineffective cerebral perfusion at RSI Surabaya A. Yani.
Methods: This research design is a case study with  Mrs. M who has nursing problems at risk of ineffective cerebral perfusion. Data collection was done directly by interview, observation, and physical examination of Mrs. M and her family directly. Nursing interventions for providing elevated head positions are carried out for three days for 30 minutes daily.
Results: The results showed that after implementation there was a significant increase in oxygen saturation in Mrs. M on the first day SpO2 95%, on the second day SpO2 97%, and on the third day SpO2 99%. In addition to an increase in oxygen saturation, there was an increase in the outcome criteria to be achieved, namely the level of consciousness on a scale of 4 (moderately improved), headache on a scale of 4 (moderately decreased), average blood pressure values on a scale of 4 (moderately improved), and awareness on a scale of 4 (moderately improved).
Conclusions: Giving an elevated head position is effective in increasing oxygen saturation in stroke patients with nursing problems of ineffective cerebral perfusion risk. Room nurses can perform elevation head positioning to improve oxygen saturation in stroke patients with nursing problems at risk of ineffective cerebral perfusion.
Comparison of Convolutional Neural Network Models for Feasibility of Selling Orchids
Authors: Chusna Nuke L , Khumaidi Ali
Published: December 2024

Orchid flowers are one of the most popular ornamental plants, widely appreciated for their unique features and aesthetic appeal, making them highly potential for sales in the global market. While numerous studies have explored Orchid flower characteristics and disease detection, research on the classification of Orchid salability remains unexplored. This study addresses this gap by classifying Orchid flowers into three categories: saleable, potential saleable, and not saleable. Convolutional Neural Networks (CNN), known for their effectiveness in image-based classification, were employed in this study with performance enhancement through the application of transfer learning. Two prominent transfer learning architectures, VGG-16 and ResNet-50, were implemented and compared to evaluate their suitability for Orchid salability classification. The results demonstrated that the VGG-16 model significantly outperformed ResNet-50 in all evaluation metrics. The VGG-16 model achieved an accuracy of 98%, precision of 99%, recall of 97%, and an F1 score of 98%. In contrast, the ResNet-50 model yielded lower performance, with an accuracy of 69%, precision of 68%, recall of 56%, and an F1 score of 56%. The study also observed that increasing the training epochs from 25 to 50 had no significant impact on the performance of either model. This research highlights the superior performance of VGG-16 in Orchid salability classification and underscores the potential of transfer learning in advancing ornamental plant research.
Crack Detection of Concrete Surfaces with A Combination of Feature Extraction and Image-Based Backpropagation Artificial Neural Networks
Authors: Wahyudi Erfan , Imran Bahtiar , Subki Ahmad , Zaeniah Zaeniah , Samsumar Lalu Delsi , Salman Salman
Published: December 2024

Concrete surface imperfections can signify a structure undergoing severe degradation. It deteriorates when concrete is exposed to elemental reactions such as fire, chemicals, physical damage, and calcium leaching. Due to its structural degradation, concrete deterioration poses a risk to the surrounding environment. Structural buildings can collapse due to severe concrete decline. To prevent concrete cracks early, it is imperative to identify the concrete surface. This requires the development of a technique for detecting the image-based concrete surface. One way to detect concrete surfaces is to create artificial neural networks. The purpose of this study is to combine feature extraction and artificial neural networks to detect cracks in concrete surfaces. The data used is concrete surface image data divided into two classes, namely cracked class and uncracked class. The total data is 600 data points, 300 data points, and 300 data points. The technique used is feature extraction from GLCM and Backpropagation Artificial Neural Network. Test results using epoch five show 95% accuracy, epoch 10 shows 95% results, epoch 100 shows 83% accuracy, and epoch 250 shows 73% results. The test results that have been carried out show a decrease in lower accuracy results when the epoch is determined to be higher. The results of this study epoch that shows the highest accuracy results are epoch 5 with 95% accuracy and epoch 10 with 95% accuracy.
Weather Prediction for Strawberry Cultivation Using Double Exponential Smoothing and Golden Section Optimization Methods
Authors: Herlinah Herlinah , Asrul Billy Eden William , HS Hafsah , Faisal Muhammad , Lee Swa Lee , Gani Hamdan , Feng Zhipeng
Published: December 2024

Strawberry is one of the fruit commodities that has a high demand so that it is widely cultivated by most people in Bantaeng Regency to meet with the market needs. The high intensity of weather changes is the main challenge in the strawberry production, which is influenced by climate dynamics and the start season time changes. Climate change does not only affect the amount of rainfall, but also causes a shift in the rainy season and dry season start. As a result, in the cultivation of plants such as strawberries, there are often difficulties in adjusting or slow anticipation in the extreme changes of rainfall. This research began with the data collection stage through field observations, interviews, and literature studies. The design tool used a systematically organized UML, which included a use case diagram, then an activity diagram, as well as an elaboration into sequence diagrams, and class diagrams. The system was developed by implementing the PHP programming language on the interface design as well as MySQL as a database processing. The algorithm used to predict the air temperature feature, wind speed feature, and rainfall feature was Double Exponential Smoothing, followed by the optimization of the Golden Section method to select the right smoothing value. Referring to the results of this study, the system can provide planting time recommendations based on prediction of rainfall, air temperature, and wind speed parameters through a web-based platform. Based on the calculation of the accuracy value of the prediction results using the Mean Absolute Percentage Error (MAPE), the obtained forecast error value was of 5.89% for wind speed, 0.63% for air temperature, and 0.69% for rainfall. The Golden Section Optimization in Double Exponential Smoothing provided the best smoothing for prediction.
Performance Analysis of LoRaWAN Communication Utilizing the RFM96 Module
Authors: Yassir Muhammad , Soepandi Harry , Hanani Ajib , Prakasa Johan Ericka Wahyu , Puspitadewi Ganis Chandra , Wibowo Sastya Hendri , Adi Puput Dani Prasetyo , Kitagawa Akio
Published: December 2024

This research discusses the utilization of LoRa and LoRaWAN or Low Power Wide Area (LPWA) and Low Power Wide Area Network (LPWAN). In this study, the application server is utilized using Telkom IoT. In its utilization, Telkom IoT can provide comprehensive results regarding LoRa quality of service capabilities such as bit rate, latency, and longitude and latitude data. Terrestrial measurements conduct tests in different areas with different conditions that cause different data obstruction, with several LoRa end-node points transmitting data with low bit-rate. For example, heart rate data. Some other parameters are the spreading factor (SF) and power consumption. Some parameters that determine the quality of transmitting data include the Spreading Factor and the Bandwidth used. From the analysis dan Experiment results, the Delay (ms) generated from measurements using RFM96 LoRa for IoT is around 0.02 seconds or 20 ms to around 0.05 seconds or 50 ms, and sometimes it can reach 0.07 ms to 0.09 ms. RSSI and SNR show the quality of the signal obtained which will provide a Quality of Service (QoS) value. From the measurement results using Telkom IoT in several times of data collection and testing, the average RSSI (-dBm) is at -110 dBm to -115 dBm. While SNR is at -10 dB to -16 dB.
Refining the Performance of Indonesian-Javanese Bilingual Neural Machine Translation Using Adam Optimizer
Authors: Putri Fadia Irsania , Wibawa Aji Prasetya , Collante Leonel Hernandez
Published: December 2024

This study focuses on creating a Neural Machine Translation (NMT) model for Indonesian and Javanese languages using Long Short-Term Memory (LSTM) architecture. The dataset was sourced from online platforms, containing pairs of parallel sentences in both languages. Training was performed with the Adam optimizer, and its effectiveness was compared to machine translation (MT) conducted without an optimizer. The Adam optimizer was utilized to enhance the convergence speed and stabilize the model by dynamically adjusting the learning rate. Model performance was assessed using BLEU (Bilingual Evaluation Understudy) scores to evaluate translation accuracy across different training epochs. The findings reveal that employing the Adam optimizer led to a significant enhancement in model performance. At epoch 2000, the model using the Adam optimizer achieved the highest BLEU score of 0.989957, reflecting very accurate translations, whereas the model without the optimizer showed lower results. Furthermore, translations from Indonesian to Javanese were found to be more precise than those from Javanese to Indonesian, largely due to the intricate structure and varying speech levels of the Javanese language. In summary, the implementation of the LSTM method with the Adam optimizer significantly improved the accuracy of bidirectional translations between Indonesian and Javanese. This research contributes notably to the advancement of local language translation technologies, supporting language preservation in the digital age and holding promise for applications in other regional languages.
EVOLUTION AND CONCEPTUAL FOUNDATIONS OF THE FORMATION OF ORGANIZATIONAL DESIGN OF ENTERPRISES
Authors: Verba Veronika , Borysenko Sofiia , Sakhno Olha
Published: December 2024

The article is dedicated to the evolution of organizational design concepts, reflecting changes in the theory and practice of organizational management. It examines the development of approaches from classical bureaucratic models to modern adaptive structures that consider digitalization, innovation, and flexibility. The research aims to clarify the essence, principles, and stages of organizational design formation and the evolution of its models in the context of enterprise development within a growing, dynamic environment. The article systematizes the main approaches to organizational design, starting from Jay Galbraith’s The Star Model, which integrates strategy, structure, processes, human resources, and reward systems, to contemporary developments such as Richard Burton and Børge Obel’s multi-contingency model. These models’ key elements, interconnections, and roles in achieving organizational goals are described. The importance of harmonizing strategic architecture and operational models is emphasized, as reflected in the «Gain the Purpose» concept by OD&D Agency. The research methodology is based on a comparative analysis of organizational design models from various periods, which enables the identification of development patterns and key trends. The study resulted in the compilation and description of well-known organizational design model configurations, the formation of organizational design evolution, the identification of the stages of organizational design development, and the delineation of common characteristics that ensure the success of organizational design models. The practical application of the findings lies in utilizing modern organizational design models to transform organizations, enhance their competitiveness, and adapt to dynamic environmental conditions.
GENESIS OF ECOSYSTEM BUSINESS MODELS ON THE EXAMPLE OF THE ENTERTAINMENT INDUSTRY
Authors: Tereshchenko Yuliia
Published: December 2024

Based on the views of various foreign and domestic scholars and business experts from international companies, the article reveals the essence of a business ecosystem as a dynamic union in which both dependent and independent participants operate to create shared value. The types of business ecosystems are analyzed, namely traditional and platformbased. The types and methods of applying business models based on an ecosystem approach are examined. Among them, the following are distinguished: scaling ecosystem business model, accretive ecosystem business model, cooperative ecosystem business model, value-added chain ecosystem business model, integrator ecosystem business model, symbiotic ecosystem business model, and marketplace ecosystem business model. The advantages they provide are highlighted: high adaptability, operational efficiency, cost optimization, innovativeness and technological advancement, and market expansion. The roles of companies participating in business ecosystems are explored, and various perspectives on business models related to a company’s role in the business ecosystem are analyzed. Business models by roles in the business ecosystem include the aggregator and infrastructure business models. It is noted that all the listed business models can coexist within a single company. Using examples of the largest companies — Disney, Amazon, Netflix — a case analysis is conducted revealing the main stages of development of ecosystem business models, and the components of ecosystems are identified and illustrated in their impact on the companies’ performance.
GREEN ECONOMY: ECONOMETRIC ANALYSIS OF THE IMPLEMENTATION OF ECO-INNOVATIONS IN UKRAINE AND THE EU
Authors: Yaremenko Vladyslav
Published: December 2024

In the article, the state and dynamics of eco-innovation development in Ukraine and the European Union (EU) countries are examined, focusing on comparing the two regions. In the context of growing environmental challenges, such as climate change, eco-innovations are essential for achieving sustainable development, reducing CO2 emissions, and enhancing economic efficiency. The EU demonstrates a high level of research and development (R&D) investment and a transition to renewable energy sources. In Ukraine, there is a positive trend, although the pace of development is slower. The study conducts a regression analysis to determine the impact of R&D expenditures, the share of renewable energy, and CO2 emission levels on the eco-innovation index, confirming the significance of emission reduction as a key factor in stimulating ecological innovations. The results highlight the need to improve Ukraine’s state policy in the field of ecoinnovations, taking into account the European experience.
MANAGERIAL CHALLENGES OF INDUSTRIAL ENTERPRISES IN THE CONTEXT OF DECARBONIZATION AND EUROPEAN INTEGRATION
Authors: Vostryakov Oleksandr , Stepura Denys
Published: December 2024

The article addresses the managerial challenges faced by Ukrainian industrial enterprises in the context of decarbonization and European integration. It systematically examines the key aspects of transitioning to low-carbon technologies and strategies required to align with European Union (EU) environmental goals, standards, and policies. Special emphasis is placed on the EUʼs carbon reduction targets, the Carbon Border Adjustment Mechanism (CBAM), and their impact on exporters of industrial goods, including Ukrainian companies. The study identifies strategic, operational, financial, and technological challenges that hinder decarbonization processes while highlighting opportunities for enterprises to adopt sustainable practices. The research underscores the importance of optimizing production processes through renewable energy sources, carbon capture technologies, and emission monitoring systems. Enterprises must address the costeffectiveness of transitioning to low-carbon technologies, ensure transparent CO2 emission reporting, and attract financial support for sustainable projects. Furthermore, the paper discusses the global carbon footprint and EU climate neutrality plans, including reducing emissions by 55% by 2030 and achieving net-zero emissions by 2050. The study concludes that Ukrainian industrial enterprises need to integrate environmental management systems and prioritize innovation-driven solutions to maintain competitiveness in the EU market. Collaboration with international consulting firms, securing financing for decarbonization projects, and fostering corporate sustainability cultures are critical steps toward achieving compliance with EU standards and advancing environmental sustainability.
Un nou mirall de l’officina plumbaria de Quintus Licinius Tutinus procedent de la vil· la romana dels Pompeu o de Can Ring (Besalú, Girona)
Authors: Frigola Torrent Joan , Tremoleda Trilla Joaquim , Castanyer i Masoliver Pere
Published: December 2024

L’any 2017 va trobar‑se a la vil·la romana dels Pompeu (Besalú) el marc d’un petit mirall de plom fabricat pel taller de Quintus Licinius Tutinus a la ciutat gal·la d’Arelate (Arle, Provença). En el text es descriu i es contextualitza la peça, la primera d’aquest plombarius coneguda a Hispània, i es proposa la seva vinculació amb un petit espai de culte domèstic.
Las aguas y su culto en época romana. Ejemplos del ámbito rural en el noreste de la Península Ibérica
Authors: Costa Solé Ana , Vivó Codina David
Published: December 2024

El canvi que va suposar la implantació de la religió romana al nord-oest de la península Ibèrica ens ofereix la possibilitat d'estudiar un procés de canvi que s'estén al llarg del període tardorepublicà. Els temples i altres espais que sorgiran, l'arquitectura dels quals és plenament itàlica, suposen una superposició d'aquests als antics llocs de culte indígenes i la creació de nous espais de culte que res tenen a veure amb la realitat indígena, ja superada.
Role of nanotechnology in technological development and sustainable industrial innovation
Authors: Marin-Pareja Nathalia
Published: December 2024

Nanotechnology has evolved beyond laboratories, becoming crucial for global industrial modernization. Its applications span agriculture, medicine, and environmental remediation, proving essential for improving efficiency and sustainability. In Colombia, nanomaterials are increasingly used in water purification and the oil industry, reflecting a commitment to sustainable innovation. Collaboration among researchers, industries, and educators is vital to maximizing nanotechnology's potential. The SENA program, through Tecnoparque, plays a key role in supporting projects that integrate nanotechnology, positioning the country as a key player in this emerging field.
The Effect of the Fraud Triangle and Sharia Compliance Disclosure on Financial Statement Fraud in Indonesian Islamic Banks
Authors:   Sriwijaya University, Palembang, Indonesia, Aulia Dhea Marella , Farhan Muhammad ,   Sriwijaya University, Palembang, Indonesia, Novriansa Agil ,   Sriwijaya University, Palembang, Indonesia, Sitepu Christian Damar Sagara ,   Sriwijaya University, Palembang, Indonesia
Published: December 2024

Financial statement fraud in Islamic banks is unethical because, in this way, banks mislead their shareholders and other users of financial statements. Applying Sharia rules in Islamic institutions is an effort to prevent fraud in financial statements. Three conditions generally arise when fraud occurs: management under pressure, lack of control, and a group of people involved in rationalizing fraud. This study will analyze the relationship between the fraud triangle and Sharia compliance disclosure in minimizing and detecting financial statement fraud in Indonesian Islamic banks. This study aims to determine how these variables influence financial statement fraud, using the F-score as a measurement. This quantitative research utilizes secondary data from the official websites of Islamic banks. The population and sample for this study comprise Islamic banks in Indonesia from 2018 to 2023. The research uses a logistic regression method to analyze the data. The study results showed that financial stability (proxied by bank asset changes) and Islamic income ratio do not impact financial statement fraud. Instead, the presence of an independent board of commissioners who supervise objectively and effectively can influence company management in minimizing the risk of fraud in financial statement presentations. Additionally, changing auditors increases the likelihood of detecting potential fraud in financial statements. Sharia compliance disclosure also significantly increases the reliability of financial reporting data and indicates a high level of corporate responsibility for the Islamic bank to shareholders and society. The management of Islamic banks can use the results of this study to understand the determinants of financial statement fraud better.
The Impact of Selling and Administrative Expenses on Corporate Stock Price Performance
Authors:   University of Limpopo, Polokwane, South Africa, Musandiwa Joseph T. , Ngwakwe Collins C. ,   University of Limpopo, Polokwane, South Africa
Published: December 2024

Selling costs are vital in shaping a company's profitability position and competitiveness in the market environment, resulting in investor perceptions and also stock price performance. Previous studies indicate that sales costs significantly affect profitability, while profitability mediates stock price performance. High general and administrative (G&A) expenses also may have a significant influence on a company's stock price performance, as controlling them can be a serious problem for any business. This paper moves slightly away from the traditional analysis of selling and administrative expenditure and profitability by evaluating the effect of selling and administrative expenses on corporate share price. Researchers applied a quantitative technique with case data on Woolworths Holdings Ltd (2004 to 2024). Data were collected from the archives of Woolworths Holdings Ltd (for S&D expenses) and Investing.com archives (for stock market price). The results of a simple regression analysis indicate that selling and administrative expenses have a significant and positive effect on the movement of Woolworth's stock price at a p-value of 0.001 over the twenty-one years of data examined in this paper. Hence, the paper offers new insight into the important role of selling and administrative investment beyond the current year of operation and the bottom line. The paper provides practical implications for businesses, including the need for managers to invest efficiently in strategic areas such as current-year adverts and promotions, as these may have multiple years of economic benefits for the company. Theoretically, the result also indicates that the current year's expense values may not be limited to the bottom line and that these expenses may cautiously be included in the variables for economic value-added analysis given their ripple benefit effect unto subsequent years' economic values.
Budgetary VAT Compensation as a Tax-Budgetary Tool for Fiscal Consolidation in Public Finances
Authors:   Leonid Yuzkov Khmelnytskyi University of Management and Law, Khmelnytskyi, Ukraine, Synchak Viktor , Yarmolenko Yuriy ,   Leonid Yuzkov Khmelnytskyi University of Management and Law, Khmelnytskyi, Ukraine
Published: December 2024

Thanks to its tools, the VAT budget reimbursement mechanism contributes to the implementation of fiscal consolidation in public finances; however, it still needs to be studied as an object of scientific research. The purpose of the article is to reveal the essence of fiscal consolidation in the VAT budget reimbursement mechanism and to substantiate its relationship, as a tax and budgetary instrument, with the fiscal consolidation of public finances, as well as to propose measures to balance the fiscal interests of value added taxpayers and the State Budget of Ukraine. The concept of public finances about the state budget as their main link was revealed. In this link, VAT is the most significant source in volume among tax revenues and participates in distribution and redistribution relations, due to which there is a reverse flow of funds in the form of budget tax reimbursement. It was substantiated that the budget VAT refund combines tax and budget instruments of fiscal consolidation due to the peculiarities of the value-added tax collection mechanism. The article proposes the author's concept of fiscal consolidation in the budget VAT refund mechanism. The authors clarified the definition of budget VAT refund in terms of confirming the legality of its implementation based on the results of tax audits, and not just one as provided for by the current norm of the Tax Code of Ukraine. Tax audits on the legality of budget VAT refunds are proposed to be carried out for taxpayers with a high degree of risk throughout the logistics chain of goods supplies. The main measures in the field of public finances to strengthen fiscal consolidation include increasing fiscal transparency, reducing fiscal risks, strengthening control over tax liabilities and tax credit, maintaining the arrears of budget VAT refund to the state debt at the level of 0.3 p. p. under martial law and its reduction to zero in the post-war period. The study results indicate that the balance of fiscal interests will prevent arrears in VAT budget reimbursement, reduce its impact on the state's debt obligations, and generally contribute to achieving the broad goal of fiscal consolidation in public finances.
Accounting, Audit, and Business Analysis Methodical Tools to Implement the Needs of Financial Information Users
Authors:   Kyiv Cooperative Institute of Business and Law, Kyiv, Ukraine, Raikovska Inna , Kostenko Oleksandr ,   Kyiv Cooperative Institute of Business and Law, Kyiv, Ukraine, Ugnivenko Vadim ,   Kyiv Cooperative Institute of Business and Law, Kyiv, Ukraine
Published: December 2024

To make informed decisions, users of financial information need to achieve a certain level of trust in its indicators. The main means of ensuring such trust is verifying information through accounting, audit, and business analysis procedures. The article aims to analyze a system of methods that will increase financial data's accuracy, objectivity, reliability and transparency, which is the basis for making management decisions. Awareness of economic changes has become the basis for recognizing financial information as a constantly changing object. In the context of growing requirements for its reliability and sufficiency for making management decisions in conditions of uncertainty, financial information formed in the accounting system becomes an important object of audit and business analysis. The article identifies the main types of financial information studied in its users' interests, such as historical, forecast and hypothetical financial information. In addition, the work presents the substantive characteristics of financial information for making effective management decisions on economic activities. The results of the study indicate that effective management decisions of users of financial information are possible due to proper assessment of the procedures for creating appropriate media by responsible persons according to criteria related to compliance with the requirements for systematization of objects characterized by financial information, as well as compliance with the procedures for timeliness and completeness of providing access to it. The information needs of users of financial information are formed and simultaneously affect the type of consumer behaviour (random, basic, target, evaluative, functional), the timely identification and consideration of which are essential when planning and conducting an audit of financial information.
Risk of Material Misstatement in the Audit of Payments to Budget
Authors:   "Institute of Agrarian Economics" National Scientific Centre, Kyiv, Ukraine, Sherstiuk Oleksandr
Published: December 2024

Users of reporting, which is formed based on accounting data, can change the content and nature of their own decisions depending on the parameters of the information they receive. In other words, users' decisions depend on the values of specific indicators or their set. At the same time, such values are formed mainly based on the requirements imposed on reporting forms in regulatory and other documents that constitute the applied conceptual basis. During the audit, the auditor must remember that there is always a probability that the information disclosed in the reporting forms may contain material misstatements, which may lead to the auditor expressing an inadequate opinion on the quality of reporting. As a result, users of such reporting data may make ineffective decisions. The article aims to identify the risk of material misstatement of financial reporting information regarding the settlements of enterprises with the budget. The article presents a model of the risk of material misstatement of information regarding settlements within the budget. The model covers the localization of the risk, the causes of its occurrence, the substantive parameters of its elements, and possible consequences. The emphasis is on certain aspects of recognizing the risks of material misstatement, which are defined in the Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements. The results of the study indicate that the statements of management personnel regarding data that can be used to identify the object of taxation, its measurement, the calculation of tax liabilities, as well as the state's debt and other settlements of the enterprise with the budget, characterize a wide range of signs of the existence of risks of material misstatement. The use of the proposed model will contribute to the optimization of the measures taken by the auditor to express a professional opinion on the reliability of the verified data. Thus, the results of this study are the basis for improving the methodical support of the audit as one of the mechanisms for increasing the level of public and state trust in the enterprise's reporting data.
UNSDG's Due Diligence as a Guideline for Ukraine's Postwar Reconstruction
Authors:   Kyiv National Economic University named after Vadym Hetman, Kyiv, Ukraine, Aleksin Glib
Published: December 2024

The post-conflict reconstruction of Ukraine presents an opportunity to align recovery processes with the United Nations Sustainable Development Goals (SDGs). The article aims to analyze the integration of due diligence principles in line with the UNSDGs into Ukraine's post-conflict reconstruction, focusing on how such principles can contribute to sustainable long-term recovery while effectively addressing the country's urgent challenges. The article proposes a due diligence framework in line with the UNSDGs as a methodology for managing the recovery process. The main focus is on integrating the SDG principles into key areas such as governance, social stabilization, economic recovery, and environmental sustainability, considering the specific challenges that arise in the post-conflict period. The main components of the proposed methodology are stakeholder engagement, risk assessment, policy integration, and impact measurement. Tools such as the Rapid Damage and Needs Assessment methodology, social equity analysis, and environmental impact assessment support these aspects. The approach also includes transparent governance, promoting sustainable economic development through green and digital technologies, and implementing practices to ensure equal opportunities and benefits for all social groups. Particular attention is paid to innovative financing mechanisms and effective monitoring systems, which are key to attracting resources and monitoring the achievement of post-conflict reconstruction goals. The author identified key challenges related to integrating the SDG principles, including limited resources, lack of data, and difficulties in coordination and proposed strategies to overcome these obstacles. Integrating sustainable development principles into every aspect of the reconstruction process will restore infrastructure and strengthen society's resilience. The study presents a structured roadmap to align post-conflict reconstruction efforts with the SDGs, ensuring long-term development, environmental responsibility, and social cohesion.
Numerical Solution of Nonlinear Advection Equation Using Reproducing Kernel Method
Authors: Saldır Onur
Published: December 2024

In this study, an iterative approximation is proposed by using the reproducing kernel method (RKM) for the nonlinear advection equation. To apply the iterative RKM, specific reproducing kernel spaces are defined and their kernel functions are presented. The proposed method requires homogenising the initial or boundary conditions of the problem under consideration. After homogenising the initial condition of the advection equation, a linear operator selection is made, and then the approximate solution is constructed using orthonormal basis functions in serial form. Convergence analysis of the approximate solution is demonstrated through the lemma and theorem. Numerical outcomes are provided in the form of graphics and tables to show the efficiency and accuracy of the presented method.