bluuebunny/crossref_metadata_2025 huggingface dataset:
TINJAUAN ‘URF TERHADAP BUDAYA EKONOMI DALAM USAHA FOTOKOPI PERANTAU MINANGKABAU DI YOGYAKARTA
Authors: Bunaiya Mahlil , Hamzah Delvy , Ulfa Mawaddatul
Published: July 2021

One of the efforts to meet the needs of the Minangkabau people that they achieve is through migration, as in the economic culture of Minangkabau immigrants from Nagari Atar Batusangkar, Padang Gantiang District, Tanah Datar Regency. About 99% of the imigrants were found in the field involved in Photo Copying businesses scattered in the city of Yogyakarta. The hope is that people's behavior in fulfilling the economy can continue to run well and in accordance with Islamic law. This study aims to explain how Urf's review of the economic culture of Minangkabau migrants in Yogyakarta using a qualitative descriptive research methodology. The results of the study conclude several things, among others: First, according to records in 2015 the number of Minangkabau residents in Yogyakarta reached 10,000 people or around 350 families, and those who run photocopy businesses are 80 families or 155 tablets. Second, the Economic Culture in the photocopy of the Minangkabu Community in Yogyakarta is referred to as 'Urf in Islamic law, because it fulfills several conditions' Urf and the law is mubah. Third, related to economic culture can furthermore be one of the studies that offers siding to the local community's economy which has basically been an economic support since the past in an effort to promote life, as well as' Urf which can then be used as a method and source of Islamic law in its development. economy because it conforms to Islamic principles.
The study of the stability of pessaries, designed to prepare the birth canal before childbirth
Authors: Мельник Г. М. , Ярних Т. Г. , Герасимова І. В. , Рухмакова О. А.
Published: July 2021

An urgent problem in obstetrics and gynecology is the prevention of soft tissue ruptures during childbirth. In addition to various physical exercises aimed at increasing elasticity and muscle tone, it is necessary to use aids designed to minimize perineal injuries. For this purpose, pessaries with hyaluronic acid and phytocomplex of CO2-extracts of aloe, calendula and green tea were created.

The aim of the work – study of the stability of the proposed extemporaneous pessaries in accordance with the requirements of the article «Suppositories and pessaries manufactured in pharmacies» of the State Pharmacopoeia of Ukraine (SPU) 2.0 and Guidelines ST-N MPH 42-4.5:2015 «Requirements for the manufacture of non-sterile drugs in pharmacies».

Quality control of pessaries was carried out on the following indicators: description, homogeneity, pH, average weight, time of deformation, decay time, melting point, acid number, microbiological purity. To detect falsified samples, a test was performed to check the base. Biopharmaceutical studies were also performed to evaluate the release of API of phytoextracts of calendula and aloe by the method of «diffusion into agar».

When assessing the appearance and homogeneity of pessaries, it was found that they have a yellowish color and a specific odor of cocoa butter and green tea extract. There were no patches on the longitudinal section. The pH values ranged from 3.80 to 4.50, which corresponds to the normal pH value of a woman's vagina. According to other quality indicators, such as average weight, melting point, time of complete deformation, decay time, acid number and microbiological purity, the investigated drug also fully satisfies the requirements of SPU 2.0 and Guidelines ST-N 42-4.5:2015. To detect falsified samples, a test was performed to check the base. Biopharmaceutical studies were performed to evaluate the release of API of phytoextracts of calendula and aloe by the method of «diffusion into agar». The research was conducted immediately after the manufacture of pessaries and in the process of their storage.

The stability of extemporaneous pessaries containing hyaluronic acid and phytocomplex of CO2-extracts of aloe, calendula and green tea, intended for the preparation of the birth canal before childbirth, was studied. The main quality indicators of pessaries immediately after their manufacture and during storage have been studied. It is shown that the samples of studied pessaries fully meet the requirements of the article «Suppositories and pessaries manufactured in pharmacies» of the State Pharmacopoeia of Ukraine 2.0 and Guidelines ST-N MPH 42-4.5:2015 «Requirements for the manufacture of non-sterile drugs in pharmacies».
First report of reduced severe acute respiratory syndrome coronavirus 2 viral load after nasopharyngeal wash with hypertonic water
Authors: Poulas Konstantinos
Published: July 2021

Importance: SARS coronavirus 2 (SARS­­­-CoV-2) is spread mainly through airborne transmission and colonizes the human upper respiratory tract. It causes coronavirus disease 2019 (COVID-19), which has major therapeutic challenges as there are no treatments to prevent the infection from spreading or the development of the disease in a severe form. 

Objective: COVID-19 is diagnosed through identification of viral genetic material from nasopharyngeal swabs using PCR. The quantification of viral RNA using the cycle threshold (Ct) values is of great diagnostic importance. Nasal wash with saline or hypertonic saline is very important for the hygiene of the nose and sinuses. The aim of this research was to investigate the effect of an intense nasal wash on the viral load in patients with a SARS-CoV-2 infection. 

Design: A case-control study investigating the association of a nasopharyngeal wash and viral load in adult patients who tested positive for COVID-19 and were hospitalized was performed. All patients were treated with the standard protocol of care for COVID-19. Group A (n = 20) patients were each provided with a 25 mL bottle of hypertonic solution for a nasopharyngeal wash to be performed for 20–30 s, thrice within 6 h. Group B (n = 5) patients served as negative controls (no intervention). Nasal swabs were taken before and after the 6-h period by the same doctor and RT-PCR followed. Results: There was a 23.6% (median value) and 17.3% (mean value) reduction in the viral load after nasopharyngeal washing. On the other hand, Ct values remained practically stable for the negative control patients within the same 6-h period. 

Conclusion: To the best of our knowledge, this is the first study which demonstrates the potential effect of hypertonic water on the reduction of SARS-CoV-2 viral load in hospitalized patients with COVID-19. Further randomized, controlled studies are needed to confirm the effects of hypertonic water on the prevention and clinical outcome of SARS-CoV-2-infected patients.
The radicalization process of the Cuban Revolution 1959-1961
Authors:   University of Havana, Ortiz Guilián Paula
Published: July 2021

The present work carries out an analysis of the radicalization process of the Cuban Revolution and its causes during the years from 1959 to 1961t. This process was possible in such a short time due to the con-junction of several elements: the fulfillment of the Moncada Program; the leadership of the Revolution; the position of the United States be-fore the advance of the Revolution; the aid provided by the Soviet Un-ion, as well as the correlation of forces in the world, and the position of support and endorsement of the Revolution by the people. This process was not peaceful; it was carried out in the midst of a violent class struggle and external aggression on the part of the great interests and US government, which tried to destroy the Revolution using all possi-ble means, including armed aggression. In this brief period, the revolu-tion in power managed to put an end to imperialist rule and, fundamen-tally, to capitalist exploitation, strengthening the political system of society and raising the revolutionary consciousness, as well as the po-litical culture of the people. The obtained success was largely the result of the political teaching of Fidel Castro, as well as his extraordinary personality. Fidel knew how to enhance the people's self-confidence, sense of justice, solidarity, dignity, and revolutionary firmness.
Diego de Valera and his Treatise on Coats of Arms (15th century)
Authors:   institute of World History of the Russian Academy of Sciences, Tchernikh Alexandr
Published: July 2021

Monuments of heraldic reflection – heraldic treatises – are of particular value. Diego de Valera grew up among the Castilian nobility at the be-ginning of the 15th century, began a knightly «caree»" at the age of 15, and was elevated to the dignity of knighthood. He visited many Euro-pean countries, took part in tournaments. He is one of the most famous writers of the late Middle Ages, the author of a number of works on topics related to chivalry. «Treatise on Coats of Arms» (Tratado de las armas) (1458–1467) Valera follows the European traditions of heraldic treatises. Along with other theoretical texts on chivalry, it contains chapters on the origin of coats of arms, coat of arms cotta and banners. The presence of the heraldic part in the treatise is due to the participa-tion of the heraldic officials in the procedure of the duel. Valera's trea-tise makes up for the lack of heraldic material of the sources, which is available in relation to Castile of the 15th century. «Treatise on Coats of Arms» had a huge impact on all subsequent heraldic treatises on the Iberian Peninsula. Diego de Valera's treatise can be considered the founder of the era of the Castilian heraldic treatises, which determined their theme.
Comparação dos conhecimentos entre agentes comunitários de saúde de zonas rurais e urbanas sobre o tratamento com plantas medicinais
Authors: Nascimento-Junior Braz José do , Souza Ellen Rodrigues de , Vital Eliúde Antunes , Lopes Karina  Araújo , Silva Dayse Caroline Mota , Gonçalves Rosy Kátia Souza , Souto Lidione Brito , Vieira Denes Dantas
Published: July 2021

Entre as diretrizes da Política Nacional de Plantas Medicinais e Fitoterápicos – PNPMF encontram-se a formação técnico-científica e a educação permanente dos agentes comunitários de saúde. Os profissionais que atuam em comunidades rurais, detentoras de conhecimentos tradicionais, tendem a utilizar essas práticas alternativas mais intensamente. O objetivo desse artigo foi comparar os conhecimentos, conhecer as indicações e utilizações das plantas medicinais por agentes de saúde de zonas rurais e urbanas da cidade de Petrolina, Pernambuco. Trata-se de um estudo transversal e descritivo, no qual participaram 84 agentes de saúde de zonas rurais e urbanas do município. Foram realizadas entrevistas individuais com utilização de um questionário semiestruturado. Os resultados mostraram que os agentes atuantes em áreas rurais indicavam e usavam as plantas medicinais com mais frequência. As plantas medicinais mais citadas pelos participantes foram Lippia alba (Mill.) N.E.Br. Ex Britton & P. Wilson (erva cidreira); Cymbopogon citratus (D.C.) Stapf (capim santo), Matricaria chamomilla (L.) Rauschert (camomila) e Plectranthus barbatus Andrews (falso-boldo). Conclui-se que apesar da utilização frequente das plantas medicinais, os profissionais pesquisados necessitavam de capacitação em fitoterapia para o uso racional e seguro e como forma alternativa de tratamento.
Uso de plantas medicinais por usuários da Atenção Primária à Saúde em Mossoró/RN: contribuição para profissionais prescritores
Authors: Vale Clara Maria Germano Cidrack do , Freitas Vitoria Fior de , Silva Adria Raiane de Souza , Rocha Murilo  Tomaz , Casimiro Laura de Quadros , Borges Lucas Henrique Mendonca Uchoa , Lima Emanuel Kennedy Feitosa , Câmara Carlos Campos , Brito Teresinha Silva de
Published: July 2021

O objetivo deste trabalho foi analisar o uso de plantas medicinais por usuários da Atenção Primária à Saúde em Mossoró, RN, Brasil. Foi feito um levantamento através de entrevistas com questionário semiestruturado a 100 participantes, dos quais 84% afirmaram utilizar plantas medicinais, principalmente para afecções do sistema digestivo, respiratório e para transtornos mentais e comportamentais. Foram mencionadas 54 espécies vegetais, destacando-se boldo (Plectranthus barbatus e Peumus boldus), hortelã (Mentha spp.), erva cidreira (Lippia alba e Melissa officinalis), capim santo (Cymbopogon citratus), camomila (Matricaria chamomilla) e malvarisco (Plectranthus amboinicus). A espécie com maior valor de uso foi Cymbopogon citratus e transtornos mentais e comportamentais a categoria de maior consenso entre os informantes.  A parte da planta mais utilizada foi a folha, e a principal forma de uso, o chá. A maioria das espécies medicinais relatadas estão descritas em compêndios oficiais, como o Formulário de Fitoterápicos e Memento Fitoterápico da Farmacopeia Brasileira. O conhecimento sobre plantas medicinais validadas é útil para os profissionais prescritores na orientação do uso racional e correto desses remédios, principalmente porque a maioria dos participantes utiliza preparação caseira.
La regulación de las monedas digitales: experiencias compartidas desde el derecho europeo y francés
Authors: Arciniega Gil Luis Roman
Published: July 2021

El presente artículo aborda el fenómeno social de creación monetaria, en el mundo digital, que ha ido creciendo de manera constante en los últimos años. El objetivo es compartir la experiencia del derecho europeo y francés en su intento por determinar el estado jurídico de las monedas digitales, particularmente a la luz de la llamada “cadena de bloques” como el aspecto técnico que caracteriza su creación y funcionamiento. La metodología empleada se basa en investigación documental y análisis de las diversas fuentes jurídicas, concretamente de la doctrina, las leyes y la jurisprudencia. El estudio apunta a que es primordial una regulación de la cadena de bloques como el elemento base de estas; un enfoque pragmático en la calificación jurídica de tal elemento técnico conforme a los diversos usos de los que puede ser objeto; así como la necesidad de un acuerdo internacional armonizado que considere su carácter transfronterizo en vista de brindar seguridad jurídica a los usuarios. Como conclusión se tiene que las monedas digitales no pueden ser calificadas como monedas de curso legal. No obstante, el hecho de que sean socialmente aceptadas como medios de pago, así como su carácter multifacético que las presta a diversos fines, hace que los actores del derecho opten por una posición pragmática encuadrándolas jurídicamente conforme al uso que de ellas se hace.
Desnutrição E Sarcopenia Em Idosos Renais Crônicos Em Diálise Peritoneal
Authors: Bonheur Licínio Rodrigues , Alves Vicente Paulo
Published: July 2021

Introdução: A Doença Renal Crônica (DRC) e a idade avançada são fatores de risco para a sarcopenia e a desnutrição, associadas aos piores desfechos clínicos, incluindo a mortalidade. Problema: Qual a incidência percentual de desnutrição e sarcopenia em idosos renais crônicos em diálise peritoneal? Objetivo: O objetivo deste trabalho foi avaliar a desnutrição e a sarcopenia em idosos portadores de doença renal crônica em diálise peritoneal. Métodos: Foram coletados dados sociodemográficos e clínicos, obtidos com quatro formulários por meio de entrevista presencial: GLIM, MAN, SARC-F e formulário de coleta de dados clínicos e sociais, e antropometria e teste do dinamômetro portátil de 66 pacientes com idade igual ou superior a 60 anos, que realizavam diálise peritoneal há, pelo menos, 3 meses antes de iniciar o estudo, dividido em análise descritiva, de associação e de regressão logística. O nível de significância utilizado em todo estudo foi de p<0,05. Resultados: A maioria dos pacientes encontravam-se sarcopênicos (60,6%) e o resultado da GLIM foi desnutrição moderada ou grave (55,4%). MAN triagem e MAN AEN com desnutridos ou em risco de desnutrição (59,1% e 56,1%, respectivamente). Houve associação estatisticamente significativa para sarcopenia em relação às variáveis de sexo, resultado da GLIM e resultado das MANs triagem e AEN, e para desnutrição em relação às variáveis sexo, idade e albumina. As presenças de desnutrição e sarcopenia foram elevadas, como esperado, e confirmou-se a relação entre as duas doenças, e a associação entre a hipoalbuminemia e a desnutrição. Discussão: Verificou-se que o sexo feminino tem um risco maior de desenvolver desnutrição/sarcopenia. Não houve diferença estatisticamente significativa entre os grupos que faziam uso de suplementos nutricionais e realizavam atividades físicas. Mais estudos serão necessários, principalmente com delineamentos longitudinais, para se compreender os desfechos com intervenções nutricionais e educação física de maneira preventiva e não apenas na reabilitação.
FINANCING PUBLIC GOODS UNDER THE INFLUENCE OF CHANGING THE POLITICAL ELITE
Authors:   Odessa National Economic University, Volokhova Iryna , Hishchenko Alina ,   Odessa National Economic University
Published: July 2021

The purpose of the article is to conduct a retrospective analysis of the volume and structure of financing of public goods in accordance with the change of the political elite in Ukraine (changes of the Presidents of Ukraine).The research methodology consists in calculating the dynamics of the expenditure part of the consolidated budget of Ukraine in terms of functional classification of expenditures, the share of the main items of the consolidated budget expenditure for 1992-2020, the share of the expenditure part of the consolidated budget of Ukraine and the main expenditure items in GDP. According to the results of the study, the dynamics of changes in the total volume and structure of financing public expenditures in accordance with the change of the political elite is revealed. The practical significance of the analysis indicates that the system of expenditure of the consolidated budget of Ukraine, respectively, the structure of financing public goods, is imperfect and needs to be adjusted. Thus, the largest share of expenditures of the consolidated budget of Ukraine, which has recently been decreasing from year to year, is spent on financing social protection and social security. The volume of expenditures on economic activity, which is able to give impetus to the development of the state economy, is insufficient. Expenditures on education and healthcare in Ukraine have been significantly reduced. Due to these budgetary resources, the financing of national functions by the state, financing of public order, security and the judiciary has been increased. Imperfection of fiscal policy, unreasonable financing of certain areas, insufficient control over the implementation of budget programs, their inefficiency and many other problems lead to irrational use of funds from the budgets of Ukraine. Therefore, in order to establish stability in the economic sphere of the state, it is necessary to restrain the growth of the share of consolidated budget expenditures relative to GDP. This will reduce the tax burden on the population and business, reduce the state budget deficit of Ukraine. When allocating expenditures, it is necessary to start from the size of the revenue side of the budget in order to achieve proportional growth of revenues and expenditures. It is worth paying attention to ensuring reliable control over the movement of budget resources. In order to increase the degree of satisfaction of the needs of the population in public goods, it is necessary to develop the political consciousness and political culture of citizens, to increase the level of financial decentralization in the country.
BUSINESS CIRCULAR STRATEGIES: EVALUATION CRITERIA AND INVESTMENT PROSPECTS
Authors:   Oles Honchar Dnipro National University, Meshko Nataliia , Nikolaienko Artem ,   Oles Honchar Dnipro National University
Published: July 2021

The international practices of realization of business circularity strategies are researched and systematized. The tendencies in change of value priorities of corporate policy of companies depending on phases of transformation of business models are revealed. The focus on the operational efficiency of production processes is strengthened by the transition to the principles of sustainable development and environmental responsibility, and then the creation of circular value chains. Creating circular value chains requires a change in corporate policy and management tools. The transformation of companies' business models affects its corporate culture. The mission and philosophy of business are changing, fundamentally new integrated indicators for assessing financial, economic and social performance are being formed. Environmental management can bring many benefits to producers of goods: saving money and resources, increasing customer satisfaction and loyalty, improving the morale of employees. The analysis of the structure of investments and investment agreements in digitization projects is performed. It is established that most of the financial resources are directed to waste collection and recycling. This has increased the demand for waste processing equipment and caused structural changes in the engineering market. Positive tendencies of growth of investment attractiveness of circularity projects are revealed. In Ukraine, as in the world society, there are demands for a healthy lifestyle and environmental protection, so the country must create an institutional framework for the implementation of these needs. It is necessary to encourage a new generation of entrepreneurs to learn and innovate, to initiate "green" business strategies for the development of territories and to promote cross-sectoral cooperation. Further research is needed on the divergence of circular business models by industry and practices of adaptive management tools in the context of conceptualization of change and structural redistribution of resources in the environment.
RESEARCH AND DEVELOPMENT AND THEIR ROLE IN SHAPING INNOVATION AND INVESTMENT DEVELOPMENT OF AGRICULTURAL ENTERPRISES
Authors: Malysh Iryna
Published: July 2021

A study of the current state of research and development in Ukraine was implemented. In particular, the analysis of trends in the number of scientific personnel engaged in research activities, analyzed the costs of research and development and their structure by type of research and industry. By studying the dynamics of changes in the share of expenditures on research and development in the GDP of the EU and Ukraine, it was found that the share of R&D in Ukraine's GDP is below the EU average and much lower than leading leaders such as Germany and Slovenia.
At the present stage of development of the domestic economy, the share of innovative enterprises in Ukraine is about 18.4%, most of which carry out technological innovations. In 2017, according to Forbes Ukraine ratings, the top 20 innovative enterprises of Ukraine were selected, which included 5 agricultural enterprises: Myronivsky Hliboproduct, Nibulon, Svarog West Group, AgriLab, Kernel. We offer the innovative experience of these enterprises for implementation in other agricultural enterprises and their associations to improve the innovative component of the industry as a whole. As a result of the analysis of the age structure of scientific personnel engaged in research and development, a negative trend towards the aging of the country's scientific potential was revealed, and the share of scientists under 49 is a little more than half of scientists: 52.5%. This has a very negative effect on the results of innovation and investment projects and the speed of their implementation in production. The structure of expenditures for research and development by sources of funding in 2019 was analyzed and the predominance of public funds and low interest of private investors in investing in innovations of domestic agricultural enterprises were revealed. Measures are proposed to improve the situation with scientific personnel through state grants and other means of material incentives for young scientists to conduct scientific research in the agricultural sector. Further research is planned to highlight specific factors that negatively affect the innovation and investment activities of agricultural enterprises.
ECONOMIC EFFECTS OF THE BREXIT DISINTEGRATION PROCESS IN TRADE
Authors: Mudra Yaroslava
Published: July 2021

The article examines the economic effects of the Brexit as the disintegration process, which is affected trade. It is noted that Brexit is one of the largest manifestations of disintegration processes in the European Union for the entire period of its existensing. The main economic indicators of Great Britain before leaving the European Union are analyzed. They are GDP, inflation rate, GDP per capita based on PPP, GDP per capita, unemployment rate. Analogies are made during 10 years of the UK's membership in the EU and shows the change in the dynamics during the transition phase in 2020. The main causal links leding to the growth and decline of statistics are indicated. The analogies between the data of 2020 and during the previous 10 years are made. Data on the growth and decline of GDP in the United Kingdom according to the forecasts of a number of global investment banks such as the Swiss UBS, Bank of America and Barclays, Goldman Sachs and others. The problems are considered in the trade’relations between Great Britain and the EU, had arosed after the end of the transition period, The negative effects of imbalances and inconsistencies in the mechanisms of crossing customs borders in export-import activities after January 1, 2021 are presented. The main negative factors, factors and circumstances that were influenced the significant decline in export-import activity in early 2021 are substantiated. Graphic statistical trends of British exports and imports with EU and non-EU countries are shown graphically. The main problems that have arisen in logistics chains are considered and the reasons for their occurrence are analyzed. The statistical changes in the foreign trade balance of Great Britain in the first quarter are reflected. 2021 in comparison with the IV quarter. 2020 and the reasons for the decline are substantiated. A separate list of changes taking place in the field of trade from January 1, 2021 in such areas as customs control, trade conditions and the mechanism of excise tax. The main legislative and regulatory documents that regulated the sphere of trade before and after Brexit are highlighted.
MARKETING MONITORING OF COMPANY COMPETITIVE OPPORTUNITIES IN THE NON-FOOD MARKET
Authors: Kovshova Iryna , Hlushchenko Viktoriia
Published: July 2021

The article describes the standardized process of marketing monitoring of the company's competitive opportunities in the non-food market of Ukraine. The concept of "marketing monitoring of the company's competitive capabilities" is defined, which specifies the areas of application and summarizes the main modern functions of the process. Moreover, trends in the development of the non-food market in Ukraine have been studied. The research determined by the problem of maintaining a high level of competitiveness in the company is one of the most important today, so this monitoring process satisfies the need for facilitation and standardization for non-food market representatives. The concepts of competitiveness, monitoring and their types analyzed by domestic and foreign scientists provided the basis for the development of a unified scheme of the monitoring process. Further research may be aimed at the introduction of this standardized process in the activities of firms representing the non-food market and analysis of the results that will be obtained after its development. The standardized process of marketing monitoring of the company's competitive opportunities has been tested on the example of Carlo Pazolini, which owns a network of shoe and accessory stores. The main stages of the process are described and the allocation of a separate subprocess for direct marketing monitoring of competitors with the involvement of company employees as mystery shoppers is substantiated. The developed process of marketing monitoring of the company's competitive capabilities allows: to increase the level of competitiveness due to a detailed study of the strengths and weaknesses of the company and major competitors; to introduce the best and most effective technologies and methods to increase consumer loyalty to the brand; clearly delineate the areas of responsibility of employees and monitor the implementation of the process; evaluate the company's performance compared to major competitors and increase the level of competitiveness. Prospects for further research are to develop a process of marketing monitoring of the company's competitive opportunities in the food market.
FEATURES AND PSYCHOLOGY OF BRANDS PRICING: MARKETING ASPECT
Authors: Skryhun Nataliia , Kapinus Larysa , Haidukov Dmytro
Published: July 2021

With the aim of providing the enterprise’s profitability there is an actual problem of searching the effective marketing technologies that would promote the value of commodity for consumers. It is important to point effort at brand capitalization, using totality of marketing instruments; one of basic aspect is price. The essence of brand pricing and brand value as an important constituent of price politics taking into account the marketing and expense approach to pricing is considered in the article. Essence of brands pricing, main purposes of the enterprises, that produce brands, their varieties and methods of achievement, is considered. The row of key factors that directly influence on brand cost and its value for consumers is set. The basic approaches to the process of forming the price of branded commodity, their strengths and weaknesses is proved. The basic differences of brands pricing from ordinary trademarks, the basic constituents of successful brand, their structure, role and influence, are analyzed on the consumers’ decision are established. The value of brand equity, its description, advantage of brand possessing, and also influence on pricing on the whole is investigated. The basic categories of brands depending on price and quality of commodity, their value for consumers were determined. The process of price setting on the branded commodity that consists of some basic stages they are: determination of commodity cost taking into account the charges on producing goods and minimum mark-up; prices coregulation to the standard of prices of commodities-analogues from firms-competitors; determination of size of extra charge for unique trade suggestion, that commodity contains; determination of extra charge for marketing possibilities of company and degree of possessing the channels of distribution; adding to the price a certain price bonus for a brand. The types of strategies that are used for brand pricing taking into account the selected method of its positioning at the market and aims of pricing are established: strategy of skimming; strategy of cost penetration; strategy of stable prices; strategy of price discrimination; strategy of price leadership and others, and also their descriptions and separate features are considered. The influence of such factor as loyalty of consumers on forming the branded cost of commodity is shown. Psychological methods that are needed to be used for forming and adjustment of brand price that will give an opportunity to promote profitability of enterprise activity, retain and fix market positions of the enterprise and its brands are generalized.
JUSTIFICATION OF THE CHOICE OF THE STRATEGY OF FINANCIAL RECOVERY OF THE INDUSTRIAL ENTERPRISE
Authors: Fedorenko Irina , Sysoiev Volodymyr , Samokhina Svitlana
Published: July 2021

The article analyzes the criteria for choosing a strategy for financial recovery at certain stages of crisis management of an industrial enterprise. Theoretical issues of crisis management are considered and the main tool of its implementation is investigated - organizational and economic management mechanism (strategy), the development and implementation of which should positively affect the economic development of the enterprise through a quality approach to its production and financial potential. Drawing up and using the plan as an element of reorganization should ensure timely response to changes in the economy of the enterprise, analyze possible deviations from the plan and determine the target settings of the enterprise as a microeconomic system in the economy. It is determined that the use of rehabilitation measures of financial recovery may lead to re-profiling of production, reorganization of industrial enterprises, sale of inefficient shares and units in the authorized capital of other enterprises, optimization of staff, its number, increase of authorized capital. In the course of this study the stages of financial recovery of an industrial enterprise that have a direct impact on the achievement of strategic goals and financial stability of the enterprise are considered; it is proposed to introduce a business plan and the form of a reorganization plan by sections in the process of solving the set functional tasks of modeling assessment, forecasting, scenario planning and control of innovation processes. Based on the analysis of existing approaches to the financial recovery of industrial enterprises, it was found that there is a problem in the theory and practice of crisis management in the form of imperfect assessment of the feasibility of financial recovery. Thus, there is a need to improve the rehabilitation mechanism not only in terms of loss of solvency, but also to preserve and increase the potential of the enterprise. As good governance and strategic decisions can have a greater impact on the negative effects of crises, this determines the relevance and appropriateness of research.
PROVING THE IMPORTANCE OF SEA TOURISM FOR THE EUROPE'S ECONOMY
Authors: Makarenko Maryna , Potapova Nataliya
Published: July 2021

The article emphasizes that the dynamic development of maritime tourism is especially important for all industries and its importance is constantly growing. Where to direct such development, how to ensure the conditions for its sustainable development are the main issues for countries at the regional level. It is noted that the demand in the European maritime tourism market has specific development factors that need to be studied. The main areas in which maritime tourism contributes to the European economy are highlighted. Indirect effects of maritime tourism, which are manifested as a driving force in the development of other ancillary activities. Peculiarities of legislative regulation of maritime tourism in European countries with developed and transition economies are considered. Their features and examples are given. Resource-based and tourism-based models of maritime tourism development are described. Various classifications of the tourist market in general and the maritime tourism market in particular are presented and analyzed. It is emphasized that all classifications have their specific real purpose and purpose. For effective marketing management of tourist destinations it is necessary to identify and assess its potential. The question of the concept of "new market", which is of particular importance for the development of the maritime tourism industry. It is emphasized that with regard to the market or destination to which they are specifically targeted, some sectors of maritime tourism have a special impact on the development of the territory or region. This fact is present in all European markets, but with noticeable differences in the form and intensity of their influence. The destination is undoubtedly the main resource that requires sound and sustainable management. The future of maritime tourism around the world is a constant development; however, new research is needed to monitor changes in market demand and adapt to such changes. Changes have been observed in all three sectors of maritime tourism, and supply is designed to meet new forms of demand, thus providing an upward trend in the future.
SMART VILLAGE STRATEGY AS A PROSPECTIVE DIRECTION FOR THE DEVELOPMENT OF ENERGY INDEPENDENT VILLAGE TERRITORIES
Authors: Yasnolob Ilona , Radionova Yana , Bereznytsky Eugen
Published: July 2021

The article provides a scientific and theoretical justification of new business models and structures of energy infrastructure development. It is determined that with the increase of decentralization of energy production more and more communities and enterprises can play a certain role in the energy system. It is noted that the first step towards building a community energy system is the process of uniting and coordinating stakeholders to build a legal, administrative and managerial structure. In rural areas, the community's energy initiative has been found to increase economic sustainability and lead to social innovation, increase the number of people who can access the benefits of renewable energy and energy efficiency through the Smart Village strategy approach. The initiation and implementation of Smart Village strategies can be based on existing initiatives and can be funded from a variety of public and private sources. Rural communities can include one or more settlements, without any restrictions on administrative boundaries or population. It has been proven that in rural areas, the community energy initiative through the Smart Village strategy approach increases economic sustainability and leads to social innovation, increases the number of people who can access the benefits of renewable energy and energy efficiency. Smart Villages develop and implement their strategy to improve their economic, social and environmental conditions, relying on a participatory responsibility approach, in particular by mobilizing solutions offered by digital technologies. Local energy generation means that profits and energy costs do not flow from the region, and can help reduce energy costs in the long run, while stimulating the emergence of local value chains. The main purpose of the infrastructure is to enable the generation of energy at the local level, which will ensure the concentration of energy costs in the region to reduce energy costs in the long run, while stimulating the emergence of local value chains. The article gives examples of effective implementation strategies Smart Village in the European Union.
A Comprehensive Transit Accessibility and Equity Dashboard
Authors: Klumpenhouwer Willem , Allen Jeff , Li Lisa , Liu Rick , Robinson Mitchell , Da Silva Diego , Farber Steven , Karner Alex , Rowangould Dana , Shalaby Amer , Buchanan Mary , Higashide Steven
Published: July 2021

The TransitCenter Equity Dashboard tracks how well public transit systems in seven densely populated urban regions in the United States serve their riders and how changes to transit service affect riders over space, time, and cost constraints. The dashboard presents a series of charts and interactive maps that can be used to evaluate variations in transit accessibility and equity. It was created using publicly available data and primarily open-source software. All measures can be accessed by users seeking to conduct their own analyses. Results demonstrate differences in agency responses to COVID-19 as well as baseline transit service levels provided to different demographic groups.
The Impact of Big Data Analytics and Innovative Information Technologies on Audit Quality
Authors:   Ukrainian Academy of Printing, Yaremyk M. I. , Yaremyk K. Y. ,   Ukrainian Academy of Printing
Published: July 2021

The article is aimed at examining and systematizing the factors influencing innovative information technologies on the auditor’s professional judgment, efficiency and quality of audit, as well as studying the impact of big data analytics on the skills and competence required by auditors to conduct an audit in a big data environment. The state of use of data analytics instruments in auditing is characterized. Based on the analysis of the views of scientists, experts and practicing auditors, the main tasks of the audit are systematized, in which the effective use of big data analytics is possible, among which the following are distinguished: assessment of continuity of the enterprise’s activities along with bankruptcy forecasting; detection of financial fraud and assessment of the effectiveness of control; use of visualization dashboards to form a professional judgment of the auditor on the scope of control, the uniformity of the the sample set and size, the threshold of materiality. The main factors that hinder the use of big data analytics in the audit are highlighted, namely: inconsistency in assessing the reliability and accuracy of data in the sets; ensuring the confidentiality and integrity of the client’s data; uncertainty about several methodological bases of the audit, in particular sampling-based testing, as well as the lack of skills and competencies among auditors regarding the use of big data analytics instruments. Prospects for further research in this direction are to identify the possibility of eliminating inconsistencies in the use of big data at the level of standards, as well as to improve educational and professional training programs for accounting and audit specialists with a focus on obtaining skills in working with big data.
The Administrative Transformation Processes in Ukraine and their Impact on Financial provision and Accounting in the Sphere of Education
Authors:   West Ukrainian National University, Khorunzhak N. M. , Koshchynets M. I. ,   National Academy of Internal Affairs
Published: July 2021

The article is aimed at critical evaluation and comparison of the modern and the preliminary approaches to financial provision and accounting in the sphere of education to develop recommendations for eliminating gaps and shortcomings, organizing an effective information system of management for educational institutions and rationally spending budget funds in them. As a result of the research, the impact of changes in the management and financing system on the organization of accounting is proved, new conditions and requirements for such organization in educational institutions of territorial communities are allocated. Based on the analysis of indicators of revenues and directions of expenditures of local budgets, it is concluded about an optimistic forecast of the development of the education sector of territorial communities. The impact of innovations in terms of financing and administrative transformations on the education management system in villages and settlements, as well as the organization of accounting in them, is identified. The peculiarities and organizational specifics of the formation of accounting entities, the powers of education management bodies in the implementation of the task of creating an accounting system for the implementation of the budget are determined. It is substantiated that granting autonomy to educational institutions has a positive impact on the management of them and their financial resources, but significantly complicates the issue of accounting. To solve some problematic issues, a general scheme for the formation of a accounting system in the sphere of education in the conditions of decentralization and a step-by-step scheme for the implementation of this task have been built. Prospects for further research in this direction are the formation of methodology and techniques for accounting operations carried out by educational entities, in particular, accounting display of tender and other purchases; development of recommendations on the economic substantiation of the decision on the choice of accounting method by the educational institution. Further development of research on the issues of keeping and organizing accounting in the sphere of education in the context of decentralization will increase the efficiency of spending budget funds and contribute to the growth of the quality of educational services.
Financial Support of Renewable Energy and Energy Efficiency Measures in Ukraine
Authors:   Sumy State University, Litvinenko A. V.
Published: July 2021

The article examines the main instruments of financial support for the development of renewable energy and energy efficiency measures in Ukraine, such as "green" tariff, "warm" loans, ESCO agreements, grants from the State Energy Efficiency Fund. The prospect of introducing "green" bonds, in particular the formation of the necessary regulatory framework for the use of this financial instrument. The energy balance of Ukraine in the context of energy generation from traditional and alternative sources is characterized. The dynamics of growth of generation from renewable sources and the factors that influenced growth are analyzed. The advantages of financing the development of renewable energy and energy saving at the macroeconomic and microeconomic levels are considered. The importance of increasing the production of energy from renewable sources and the introduction of energy efficiency measures in the domestic and industrial sectors of the economy for the energy security of Ukraine is underlined. The causes of the crisis of non-payment for alternative energy produced on the Ukrainian energy market and the negative consequences of this crisis for the banking sector of Ukraine are studied. The use of financing instruments for the implementation of energy efficiency measures is considered in detail. The formation of a balanced financial support mechanism to prevent the emergence of destabilizing factors in the national economy, as well as for a "green" transition in the energy sector is substantiated.
Improving the Micro-Level Financial Planning through Complementary Targeting
Authors:   Volodymyr Dahl East Ukrainian National University, Morhachov I. V. , Ovcharenko I. I. ,   Volodymyr Dahl East Ukrainian National University
Published: July 2021

The article concretizes dominance of targeting as a phenomenon for keeping inflation at the macro-level, and to improve advertising activities at the micro level. The success of the relevant instrument in anti-inflation and advertising policies actualizes the possibility of targeting key financial indicators of the organization that are important for its owners and financial administration, but are often overlooked on the part of its managers. The article closer defines the theoretical provisions for improving financial planning at the micro level by introducing complimentary targeting in the activities of commercial organizations. An algorithm and a key indicator are proposed, which be the «target» of the corresponding targeting. As such an indicator, the profitability of assets is substantiated, the target value of which in quantitative parameters should exceed the price of using bank loans. It is determined that in modern conditions with regard to commercial organizations in Ukraine, the profitability of assets should be equal to or exceeding 30%. Appropriate targeting at the micro-level is substantiated as a tool for smoothing and harmonization of contradictions between owners of large-scale commercial organizations and their managers of both the medium and the senior level. Ignoring the rule of necessity of exceeding the profitability of assets over bank loan rates is identified in the activities of a number of public joint stock companies that are leaders in terms of tax payments in Ukraine. In addition, the prevalence of the practice of using bank loans by relevant public joint stock companies, even with a «strong» balance sheet and a high level of liquidity and solvency, is specified. The dominance of the use of bank loans in the activities of leading industrial enterprises in the country instead of issuing their own bonds in the absence of exceeding the profitability of the assets of these enterprises over the price of bank loans indicates the underdevelopment of the domestic stock market and further increases the level of relevance of the targeting of the asset profitability indicator.