bluuebunny/crossref_metadata_2025 huggingface dataset:
Pemanfaatan Akuntansi Manajemen Untuk Mempertahankan Profitabilitas Di Masa Pandemi Covid-19 (Studi Kasus Pada UMK Perusahaan Dupa Kelapa Gading)
Authors: Indrayanthi IGA. Rani , Astawa I Gede Putu Banu
Published: May 2024

Penelitian ini bertujuan untuk mengetahui akuntansi yang digunakan untuk menyusun strategi bagi perusahaan Dupa Kelapa Gading di masa pandemi Covid-19. Jenis penelitian ini merupakan penelitian deskriptif kualitatif. Adapun lokasi dari penelitian ini yaitu bertempat di Desa Dauhwaru, Kecamatan Jembrana, Kabupaten Jembrana, Bali. Dalam penelitian ini, peneliti menggunakan teknik purposive karena peneliti meyakini bahwa teknik ini merupakan teknik yang relevan sebagai teknik penentuan informasi di mana observasi dan wawancara dilakukan dengan orang-orang yang memahami, mengetahui, dan berkaitan langsung dengan situasi, kondisi, dan masalah yang sedang diteliti oleh peneliti. Teknik pengumpulan data yang peneliti gunakan dalam penelitian ini, yaitu dengan melakukan wawancara mendalam, observasi, dan dokumentasi. Teknik analisis yang dilakukan peneliti setelah pengumpulan data adalah mereduksi data guna mempertajam analisis, penyajian data, dan penarikan kesimpulan serta verifikasi. Hasil dari penelitian ini adalah adanya peningkatan profit yang di tunjukkan pada hasil laporan keuangan, perusahaan dupa Kelapa Gading menambah modal usaha dengan melakukan KTA demi meneruskan usahanya yang semakin maju di masa COVID-19. Kemudian, perusahaan menggunakan data akuntansi dalam merancang strategi di perusahaan yaitu dengan menjalankan sistem penjual online dan reseller karena di anggap efektif di masa pandemi
Mengungkap Pemahaman dan Kesadaran Pajak Youtuber di Bali
Authors: Adi Yoga Komang Dewana , Putra Yasa I Nyoman
Published: May 2024

Penelitian ini bertujuan untuk mengetahui pemahaman tentang perpajakan yang dimiliki oleh youtuber di Bali dan untuk mengetahui kesadaran membayar pajak yang dimiliki oleh youtuber di Bali. Metode penelitian kualitatif digunakan pada penelitian ini. Penelitian ini menggunakan data primer yang diperoleh dari wawancara dengan youtuber asal Provinsi Bali dan data sekunder yang diperoleh melalui buku, website, hasil penelitan, jurnal, dan artikel. Pengumpulan data pada penelitian ini dilakukan melalui observasi, wawancara, dan dokumentasi. Data yang telah diperoleh selanjutnya dianalisis dimulai dengan reduksi data, penyajian data, serta pengambilan kesimpulan. Hasil penelitian ini menunjukkan bahwa (1) Youtuber asal Provinsi Bali belum semua memiliki pemahaman yang baik terhadap perpajakan, dan (2) Youtuber asal Provinsi Bali belum sepenuhnya memiliki tingkat kesadaran yang baik terhadap bentuk kesadaran utama dalam membayar pajak.
Pengaruh Efektivitas Sosialisasi Perpajakan Dan Efektivitas Pendapatan Asli Daerah Terhadap Pertumbuhan Ekonomi Di Kabupaten Lamongan
Authors: Anggita Febrianti Diani , Perwita Sari Rida
Published: May 2024

Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh efektivitas sosialisasi perpajakan dan efektivitas Pendapatan Asli Daerah terhadap pertumbuhan ekonomi di Pemerintah Kabupaten Lamongan. Penelitian ini termasuk kuantitatif dengan menggunakan data sekunder yaitu data yang telah disajikan oleh Bapenda Lamongan, BPKAD Lamongan, dan BPS Kabupaten Lamongan periode tahun 2017-2021. Sampel dalam penelitian ini adalah purposive sampling, dengan kriteria pemilihan data sosialisasi perpajakan, data Pendapatan Asli Daerah, dan data pertumbuhan ekonomi. Alat analisis yang digunakan dalam penelitian ini adalah WarpPLS 7.0. Penelitian ini memperoleh hasil yang menyatakan bahwa (1) efektivitas sosialisasi perpajakan tidak berpengaruh terhadap pertumbuhan ekonomi, artinya meskipun sosialisasi perpajakan telah dilakukan dengan baik, tetapi tidak mempengaruhi pertumbuhan ekonomi Kabupaten Lamongan. (2) Efektivitas Pendapatan Asli Daerah berpengaruh terhadap pertumbuhan ekonomi, artinya apabila penerimaan Pendapatan Asli Daerah meningkat, maka akan diikuti dengan  peningkatan pada pertumbuhan ekonomi Kabupaten Lamongan. Dan apabila penerimaan Pendapatan Asli Daerah menurun, makan akan diikuti dengan penurunan pada pertumbuhan ekonomi Kabupaten Lamongan.
Pengaruh Thin Capitalization, Intensitas Persediaan, Financial Lease, dan Ukuran Perusahaan Terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2021
Authors: Gusti Gusti Agung Krisna Yoga Mahaputra , Yasa I Nyoman Putra
Published: May 2024

Penelitian ini bertujuan untuk mengetahui pengaruh thin capitalization, intensitas persediaan, financial lease, dan ukuran perusahaan terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di BEI tahun 2019-2021. Jenis penelitian yang digunakan adalah pendekatan kuantitatif. Penelitian ini menggunakan data sekunder yaitu annual report dari situs resmi Bursa Efek Indonesia. Pengumpulan sampel dengan teknik purposive sampling serta didapatkan 105 sampel. Metode analisis yang digunakan adalah statistik deskriptif, uji asumsi klasik, uji regresi berganda dan uji hipotesis dengan bantuan aplikasi SPSS 20 for windows. Hasil penelitian ini menunjukkan bahwa thin capitalization, intensitas persediaan, financial lease, dan ukuran perusahaan berpengaruh positif dan signifikan terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di BEI tahun 2019-2021.
Pengaruh Sales Growth, Net Profit Margin, Dan Price Earning Ratio Terhadap Return Saham
Authors: Trisna Hari Ketut Desi , Adiputra I Made Pradana
Published: May 2024

Penelitian ini bertujuan untuk mengetahui pengaruh Sales Growth, Net Profit Margin, dan Price Earning Ratio terhadap Return Saham studi pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia. Jenis penelitian yang digunakan adalah penelitian kuantitatif yang diperoleh dari data sekunder dengan menggunakan studi dokumentasi sebagai metode pengumpulan data. Jumlah sampel data yang diguanakan sebanyak 62 perusahaan dengan kategori data time series selama 2 tahun yaitu data tahun 2019 sampai dengan tahun 2020 dengan purposive sampling sebagai metode pengambilan sampel. Teknik analisis data dalam penelitian ini yaitu menggunakan analsiis regresi linear berganda dengan bantuan program aplikasi statisti SPSS (Statistic Package For Social Science). Berdasarkan analisis data dan pembahasan penelitian dapat disimpulkan bahwa secara parsial Sales Growth dan Net Profit Margin tidak berpengaruh signifikan terhadap Return Saham. Sedangkan Price Earning Ratio secara parsial berpengaruh positif dan signifikan terhadap Return Saham. Hasil analisis simultan menunjukan bahwa Sales Growth, Net Profit Margin, dan Price Earning Ratio secara Bersama-sama memiliki pengaruh positf dan signifikan terhadap Return Saham.
Kata kunci: Sales Growth, Net Profit Margin, Price Earning Ratio, dan Return Saham.
Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran, Kompetensi Sumber Daya Manusia, Dan Regulasi Terhadap Penyerapan Anggaran Dengan Komitmen Organisasi Sebagai Variabel Pemoderasi
Authors: Kadek wirastuti Wirastuti , Yuniarta Gede Adi , Sujana Edy
Published: May 2024

Penelitian ini bertujuan untuk mengetahui pengaruh variabel perencanaan anggaran, pelaksanaan anggaran, kompetensi SDM dan regulasi terhadap penyerapan anggaran. dengan komitmen organisasi sebagai variabel moderasi pada Kantor Wilayah Kementrian Hukum dan HAM Bali. Metode yang digunakan dalam penelitian ini yaitu metode penelitian kuantitatif. Teknik pengambilan sampel menggunakan teknik sensus dengan jumlah 119 orang. Sumber data dalam penelitian ini adalah data primer dan data sekunder. Metode pengumpulan data dilakukan dengan penyebaran kuesioner yang kemudian diolah dengan menggunakan metode analisis data yaitu uji regresi linear berganda. Analisis data menggunakan SEM-PLS Versi 4. Hasil Penelitian menunjukan bahwa Perencanaan anggaran, pelaksanaan anggaran, kompetensi SDM dan regulasi berpengaruh positif dan signifikan terhadap penyerapan anggaran serta Komitmen Organisasi mampu memoderasi pengaruh perencanaan anggaran, pelaksanaan anggaran, kompetensi SDM dan regulasi terhadap pada penyerapan anggaran pada Kantor Wilayah Kementrian Hukum dan HAM Bali.
Pengaruh Gender Diversity Dan Efektivitas Komite Audit Dalam Mendeteksi Kecurangan Laporan Keuangan
Authors: Siregar Alfin Trisev , Amirya Mirna
Published: May 2024

Kecurangan dalam laporan keuangan tidak selalu berhasil karena berbagai alasan yang mendasarinya dan adanya beragam metode yang digunakan untuk melakukan kecurangan tersebut. Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh gender diversity dan efektivitas komite audit yang diproksikan dengan keahlian, ukuran, dan frekuensi rapat dalam mendeteksi kecurangan laporan keuangan. Gender diversity, keahlian, ukuran, dan frekuensi rapat adalah variabel independen penelitian. Kecurangan laporan keuangan yang diukur dengan F-Score adalah variabel dependen penelitian. Dalam penelitian ini menggunakan populasi perusahaan pertambangan yang terdaftar dalam Bursa Efek Indonesia periode 2020 – 2022. Purposive sampling digunakan dalam metode sampling. Dari 89 emiten, sebanyak 28 emiten memenuhi kriteria dan menjadi sampel. Hasil menunjukkan bahwa gender diversity, keahlian komite audit, ukuran komite audit, dan frekuensi rapat komite audit tidak berpengaruh terhadap kecurangan laporan keuangan secara parsial maupun simultan.
Pengaruh Partisipasi Anggaran dan Asimetri Informasi Terhadap Budgetary Slack Dengan Komitmen Organisasi Sebagai Variabel Moderasi
Authors: Yunista Viera , Sujana Edy , Darmawan Nyoman Ari Surya
Published: May 2024

Tujuan penelitian ini adalah untuk menganalisis pengaruh partisipasi anggaran, asimetri informasi, dan komitmen organisasi terhadap budgetary slack serta untuk mengetahui peran komitmen organisasi dalam memoderasi partisipasi anggaran dan dan asimetri informasi terhadap budgetary slack. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan instrument penelitian berupa kuesioner. Teknik sampling yang digunakan adalah teknik purposive sampling dengan jumlah sampel berjumlah 76 orang pejabat di tingkat Fakultas dan tenaga kependidikan di Universitas Pendidikan Ganesha yang berkaitan langsung dalam proses pengelolaan, penyusunan dan pelaksanaan anggaran. Hasil penelitian ini menunjukan partisipasi anggaran dan asimetri informasi, memiliki pengaruh positif dan signifikan terhadap budgetary slack. Komitmen organisasi berpengaruh negatif dan signifikan terhadap budgetary slack. Komitmen organisasi memiliki peran moderasi dalam hubungan antara asimetri informasi dengan budgetary slack yakni mampu memperlemah pengaruh partisipasi anggaran dan asimetri informasi. Komitmen Organisasi yang diproksikan oleh Partisipasi Anggaran dan Asimetri Informasi merupakan Quasi Moderator. Hasil penelitian ini berimplikasi dan berkontribusi terhadap Universitas Pendidikan Ganesha untuk meningkatkan komitmen organisasi pimpinan dan stafnya sehingga mampu meminimalkan praktik budgetary slack.
KAJIAN FILSAFAT HUKUM TERHADAP HAKEKAT RASA KEADILAN MASYARAKAT ADAT BALI DALAM SISTEM HUKUM NASIONAL
Authors: Holys Abdiel Lumira  , I Nyoman Bagiastra
Published: May 2024

Legal philosophy according to Hans Kelsen is study of law as system of norms that regulate human behavior in society that is abstract and generally applicable. Legal philosophy is also a scientific discipline that seeks knowledge about true and fair law, which in this research aims to conduct a legal philosophy study essence of  Balinese justice indigenous people in the national legal system. The problem lies in the disharmony between justice according to national law and customary law, this studies are needed that can create legal harmonization between Balinese Customary Law and National Law or Balinese Customary Law and Customary Law in other regions. The creation of legal harmonization is sought to achieve a sense of justice for each indigenous community. This certainly requires further research that existing norms can keep up with developments in modern society. Apart from that, it is necessary to study what are the parameters of the Balinese Customary Law community it can be used as a definite or proportional measure in order to provide Legal Certainty if Customary Law is to become part of National Law.
LEGAL PROTECTION FOR LOCAL PRODUCTS THE SPIRIT OF SOBEAN AS A CITY BRANDING IN THE CONTEXT OF TOURISM MARKETING
Authors: Ni Ketut Sari Adnyani  , Dewa Ayu Eka Agustini  , I Wayan Landrawan
Published: May 2024

This study aims to determine, among others: (1) the formulation of indigenous village participation policies in the development of City Branding The Spirit of Sobean as a tourism marketing strategy in Buleleng Regency; (2) implementation of the policy formulation of traditional village participation in the development of City Branding The Spirit of Sobean as a tourism marketing strategy in Buleleng Regency; and (3) the implications of implementing the policy formulation of traditional village participation in the development of City Branding The Spirit of Sobean as a tourism marketing strategy in Buleleng Regency. This research is a normative juridical research with a statutory approach and a conceptual approach, the determination of the location and the research sample is determined purposively. Data collection techniques by means of observation, interviews and document studies. The research data analysis technique used descriptive qualitative analysis techniques. The results showed that the potential of the Buleleng area with the branding of The Spirit of Sobean. The development of the city branding of The Spirit of Sobean, Buleleng Regency with all existing components or sub-systems from local governments, entrepreneurs, and the arts and culture community can carry out the highest level of engaging tourism. The implication of the application of legal protection in the development of city branding The Spirit of Sobean is very large as a driver of sustainable tourism.
PENEGAKAN HUKUM TERHADAP TINDAK PIDANA PENGANIAYAAN DI MUKA UMUM DALAM PERSPEKTIF KRIMINOLOGI
Authors: Ni Made Liana Dewi  , A.A. Mas Adi Trinaya Dewi
Published: May 2024

Not a few people are also involved in disagreements, fights that encourage them to commit mistreatment unintentionally so that it is felt that this criminal act of persecution can occur anywhere without knowing the place and can occur in public. Based on this background, the problem found is why someone commits a criminal act of mistreatment in public in terms of a criminology perspective at the Karangasem Resort Police, how is law enforcement against a criminal act of persecution in public in terms of a criminological perspective at the Karangasem Resort Police.The type of research in this study is empirical research with descriptive research. Data sources come from primary data sources and secondary data sources. The data collection technique used is Document Study, field research, interviews, and sample determination. Based on the data obtained and collected, it will be processed using qualitative analysis methods and then analyzed using inductive thinking methods. The conclusion obtained from this research is that there are several factors that cause the occurrence of criminal persecution. These factors are divided into 2 types, internal factors and external factors. The form of law enforcement against criminal acts of persecution in public from the perspective of criminology at the Karangasem Resort Police is divided into 3 forms, pre-emptive, preventive, and repressive.
PENGARUH UKURAN KAP, FEE AUDIT, DAN FINANCIAL DISTRESS TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Sektor Perdagangan, Jasa dan Investasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022)
Authors: Rahayu Ni Komang Natia , Erni Sulindawati Ni Luh Gede
Published: May 2024

Tujuan penelitian ini untuk mengetahui secara empiris terkait pengaruh ukuran KAP, fee audit, dan financial distress terhadap audit delay pada perusahaan sektor perdagangan, jasa dan investasi yang telah terdaftar di Bursa Efek Indonesia pada tahun 2020-2022. Pendekatan kuantitatif merupakan jenis penelitian ini dengan menggunakan sumber data sekunder yang diperoleh dari laporan keuangan perusahaan melalui situs resmi BEI. Pengambilan sampel menggunakan teknik purposive sampling sehingga sampel yang memenuhi kriteria berjumlah 127 perusahaan. Metode analisis yang dilakukan dengan uji statistik deskriptif, structural equation modeling-partial least square (SEM-PLS) dan uji hipotesis (bootstrapping) dengan menggunakan aplikasi Smart PLS versi 3.0. Hasil yang diperoleh dari penelitian ini diantaranya (1) ukuran KAP memiliki pengaruh negatif dan signifikan terhadap audit delay, (2) fee audit memiliki pengaruh negatif dan signifikan terhadap audit delay, dan (3) financial distress tidak memiliki pengaruh terhadap audit delay.
Kata kunci: ukuran KAP, fee audit, financial distress, audit delay
Multi-Factor Analysis of Landslide and Flood Occurrences in Chin State, Western Myanmar
Authors: Shwe Myint Myint , Yeboah Emmanuel , Okrah Abraham , Sarfo Isaac , Oo Kyaw Lwin , Moe Aye Htet Htet , Takin M’Ponkrou , Prempeh Nana Agyemang , Mensah Caleb , Kwang Clement , Bhatta Dipesh , Djan Michael Atuahene
Published: May 2024

This study presents a comprehensive assessment of landslide susceptibility in Chin State, Western Myanmar, focusing on the influence of environmental factors such as rainfall patterns, topographic features, and geological characteristics. Through spatial analysis and statistical inference, strong correlations were identified between these factors and landslide occurrences. The significant correlations revealed robust correlations between rainfall intensity and landslide occurrences, with Pearson correlation coefficient of 0.806, Kendall’s tau_b coefficient of 0.908, and Spearman’s rho coefficient of 0.979. Moreover, topographic features such as flow direction and elevation significantly impacted landslide dynamics, with converging flow patterns and steep slopes contributing to heightened susceptibility. These findings underscore the importance of integrating these insights into risk mitigation strategies and infrastructure planning efforts in Chin State. Urgent proactive measures are needed to safeguard vulnerable communities and critical infrastructure, particularly in light of the increasing trend in landslides and flooding incidents observed over the past decade.
CURRENT TENDENCIES IN NON-SURGICAL PERIODONTAL TREATMENT. LITERATURE REVIEW
Authors: Boitsaniuk S.I. , Levkiv M.O. , Manashchuk N.V. , Chornij N.V.
Published: May 2024

The aim of the work – to analyze modern approaches to non-surgical therapy ofgeneralized periodontitis.Conclusions. Dental practitioners and patients have preferred nonsurgical methods asthe primary course of treatment for periodontal disease. The initial and most crucial stepin managing periodontal disease is to ensure the patient’s motivation.
THE INFLUENCE OF ONLINE LEARNING ON THE LEVEL OF STUDENTS’ KNOWLEDGE ON THE DISCIPLINE «ONCOLOGY AND RADIATION MEDICINE INCLUDING»
Authors: Bodiaka V.Yu.
Published: May 2024

The purpose of the work – to assess the effectiveness of knowledge mastering by thestudents who studied the discipline «Oncology and radiation medicine, including» inonline and offline modes by comparing the results of the final modular control.Materials and methods. In order to achieve the goal, the results of the final module controlof 608 students were evaluated. The comparison group was formed from 236 students whostudied and passed the final module control in the offline mode, and the main group– from 372students who studied in the online mode, but some of them took the final module control in theonline mode (first subgroup, and others in offline mode (the second subgroup). In all subgroups,a comprehensive evaluation of the results of the final module control was carried out in threecomponents: 1) test tasks (using the moodle distance learning server); 2) a practical skill in theform of a clinical problem with five answer options; 3) oral answers in 3 questions. The resultswere evaluated according to a five-point scale, the evaluations were converted into grades.The results. When comparing the results of the module control in the subgroups of thesecond group, it has been established that the percentage of grades «4» and «5» issignificantly higher when completing the module online, and the percentage of grades«2» and «3» is lower than when it is completed offline. mode A step-by-step analysis ofsuccess made it possible to establish that such a predominance is realized at the expenseof better grades when completing the test computer control and oral survey, that is, at thestages during which the student can use one more computer to search for an answer oranother student’s prompt, and the teacher is unable to control this process. Conclusions. 1. Online training must be used in individual cases, when studying theoreticalmaterial, with periodic surveys or taking intermediate modular control in offline mode.2. In order to objectively assess the level of students’ knowledge, the final module controlin the online learning mode must be conducted exclusively in the offline mode.
Impact of Some Immunological Parameters (antioxidant – cytokines) in Cutaneous leishmaniasis in a Sample of Patients in the Al-Ramadi City.
Authors: M. Mohammad Othman , A. Salih Thaer , M. Al-Halbosiy Mohammad
Published: May 2024

Background: Cutaneous leishmaniasis is one of the endemic diseases in Iraq. Both types of cutaneous leishmaniasis that cause different ulcers are present, namely Leishmania major and Leishmania tropica, The disease also represents a major public and global health problem all over the world. Objective: Investigation of the relationship between parasitic infection with cutaneous leishmaniasis and some antioxidants Superoxide, Nitric oxide and immune cytokines tumor necrosis factor-alpha, Interferon-gamma. Materials and Methods: The demographic and epidemiological study included 55 cases suspected of being infected with cutaneous leishmaniasis. They visited Ramadi Teaching Hospital, with 25 volunteers. After obtaining their consent, they were used as control samples, where blood serum samples were obtained from both study groups. After that, work was done in laboratories. Department of Biology - College of Education for Pure Sciences - Anbar University. Results: The patients and healthy people were of different genders, and among the 55 samples from the infected, the number of males was 36 (65.5)% and females 19 (34.5)%, with statistically significant differences p<0.05, and the age groups of the patients were from one year to 60 years. With an average age of (31 years), they were distributed into 6 groups. Also, among the 25 samples from the control group, the number of males was 12 (48%) and females were 13 (52%), Their ages also ranged from one year to 60 years, with an average age of (13) years, the enzyme-linked immunoabsorbent assay (ELISA) technique was used to detect the level of immunological indicators TNF-α, IFN-γ, SOD, NO, where the results showed High levels in the serum of cutaneous leishmaniasis patients (120.00 ± 52.11, 123.00 ± 44.21, 3.10 ± 1.21 and 121.93 ± 33.22), respectively compared to healthy subjects (72.86 ± 14.94, 21.91 ± 45.40, 0.88 ± 0.12, and 81.46 ± 4.50 ) respectively With statistically significant differences at the level of p < 0.05, p < 0.001. Conclusions: The inflammatory cytokines TNF-α, IFN-γ play a vital role in increasing or decreasing the severity in the pathogenesis of the disease and eliminating it.
POSSIBILITIES OF USING THE xAPI STANDARD FOR DESIGNING E-LEARNING RESOURCES BASED ON MICROSERVICE ARCHITECTURE
Authors: Mosiiuk Oleksandr
Published: May 2024

Creating e-learning resources is an important direction of scientific research for educators and scientists. In the era of global digitalization and the proliferation of artificial intelligence systems, traditional approaches to creating appropriate pedagogical software products no longer meet the requirements of today. In the long term, they should be fundamentally revised. That is why researchers highlight a significant trend in the design and development of educational applications – the shift towards crafting suitable software by leveraging microservice architecture concepts. The approval of the xAPI standard by the IEEE also contributed to this tendency. Because it enables the exchange of information regarding the student's learning activities, which they undertake not only within a single, clearly defined LMS, and other various training simulators, mobile applications, test tasks, etc. The aim of this article was to analyze the possibilities of using the xAPI standard for designing e-learning resources based on microservice architecture. The main scientific methods used were analysis, comparison, and modeling. In the main part, the author reviewed the concept of microservice architecture and described the purpose of the xAPI standard. He also pointed out the possibility of using it as an important connecting component between individual services in the projected e-learning resource. In this article, the author has presented and described an example of a model of a promising electronic resource based on the concept of microservice architecture and the xAPI standard. He provided a description and purpose of the key elements of the proposed model. In conclusion, the author made several important summarizing remarks on the topic under discussion. He associates further research prospects with clarifying the architecture of educational software and a more detailed formulation of requirements for both the model itself and its components.
MODELS OF INTERCULTURAL COMPETENCE: COMPARATIVE ANALYSIS
Authors: Boichuk Valentyna
Published: May 2024

The article substantiates the relevance of the problem of intercultural competence in the context of understanding the characteristics of different cultures. The reasons for the relevance of this issue are indicated: globalisation and integration processes, the phenomenon of intercultural interaction. The purpose of this study is to carry out a comparative analysis of the models of intercultural competence. The main methods used are analysis and systematisation of scientific literature, comparative and contrastive analysis, and definition analysis of the concept of «intercultural competence». The article presents the positions that are fundamental in the context of the research problem, namely: individualistic models (H. Hamilton's model of components of intercultural competence, S. Ting-Toomey's model of intercultural competence); causal models (J. Bruschke's, R. Wiseman's, J. Rasmussen`s, M. Hammer`s model of intercultural competence in managing anxiety/uncertainty, and D. Deardorff's pyramidal model of intercultural competence); and systemic models (M. Bennett's model of intercultural competence development; P. King's and M. Baxter Magolda's model of intercultural completeness). It has been found that individualistic models consider the intercultural competence of an individual through the prism of his/her personal characteristics; causal models ‒ study the role and importance of each component in the system of intercultural competence; systemic models ‒ focus on defining and identifying the levels of intercultural competence of an individual. It is noted that intercultural competence plays an important role in achieving understanding between different cultures and their representatives, and ensures effective interaction with the culture, customs and traditions of another nation. The possibility and expediency of implementing these models in the domestic educational environment requires further study.
THE CROSSENS METHOD AS AN ELEMENT OF EDUTAINMENT. USE IN CHEMISTRY LESSONS
Authors: Shaforost Yuliia
Published: May 2024

The purpose of this paper is to reveal the features of using the interactive crossense tool as an element of edutainment in chemistry classes and highlight the advantages and difficulties of their use. The following scientific methods are used in this paper: the literature screening; the experts’ opinions on the educational trends; definition of the essence of the researched concepts «crossense», «edutainment»; generalization and systematization of scientific sources to determine the state of the problem; comparison of different approaches and identification of leading research concepts. Computerization and access to the Internet in an open knowledge society opens up new opportunities for learning, involving students in an active learning process and stimulating their development. Edutainment, as a contemporary method of learning with interactive technologies and entertainment elements, has become an effective tool for improving education and preparing students for the demands of the modern world. The use of new media and entertainment methods in education provides an exciting and effective learning environment that contributes to the development of various skills and preparation for the challenges of the modern world. The popularity of the crossense method as a component of edutainment indicates the need to introduce innovative approaches to learning, especially in the field of chemistry, to ensure the interest and effectiveness of learning. The importance of introducing the crossense method into the chemistry learning process is highlighted, and its effectiveness in engaging students in the subject and increasing their success is demonstrated. By using the analysis of practical examples and scientific studies, it is demonstrated how the application of the crossense method can make chemistry learning exciting and effective. It is noted that with the development of ICT, elements of edutainment have become extremely popular and successful among different age groups, which contributes to increasing interest in learning and improving its results among participants of the educational process. The school students survey results concerning their attitude to crossense are presented. It was established that the majority of respondents have a positive attitude towards the use of crossense in chemistry lessons.
COMMUNICATIVE GRAMMAR TEACHING WITHIN THE SCOPE OF ENGLISH FOR SPECIFIC PURPOSES UNIVERSITY COURSE
Authors: Hildebrant Kateryna
Published: May 2024

The article discusses the necessity to implement communicative approach to grammar teaching process within the scope of English for Specific Purposes university course at Ukrainian higher educational establishments. Since grammar is an important and indispensable part of language learning and it is impossible to make oneself understood or comprehend others without a correctly structured and grammatically accurate message, then grammar teaching methodology is of particular importance in the foreign language acquisition process and should be given special attention. In the sphere of ESP studying, the goal of which is the formation of students’ professional target language communicative competence, students should be taught grammar from the perspective of how to use it to achieve a specific communicative goal. Thus, the grammatical competence acquisition of ESP students should be focused on how to use grammatical rules for communicative purposes to satisfy professional needs, rather than just memorizing or drilling them with subsequent written exercises in isolation from meaningful context. We discuss different approaches to grammar teaching, specify the communicative grammar teaching ideas and principles, reveal the ways of communicative approach to grammar teaching application within the scope of studying ESP by students majoring in Economics as well as analyze specific activities that facilitate teaching grammar communicatively in ESP classes. The communicative approach to grammar teaching integrates grammar principles into a communicative framework, supports attention to both form and function, favors a student-centered interactive teaching model and defines contextualization as its important requirement. We focus on individual tasks, pair work, and group work as the most efficient methods to teach grammar communicatively and specify sentence fillers, class research, substitution dialogue, pyramid discussion, and question games as some of the fruitful activities stimulating grammatical accuracy development through solving communicative tasks.
PECULIARITIES OF DEVELOPMENT OF SOCIAL COMPETENCE OF STUDENTS IN THE CZECH SCHOOL EDUCATION
Authors: Lendel Vasyl
Published: May 2024

The article substantiates the peculiarities of the development of social competence of students in school education in the Czech Republic. Different methods of scientific research were used: the study of scientific research on the development of social competence of students in school education - to identify the factors of the development of social competence; analysis, generalization, systematization of psychological and pedagogical literature - to determine the theoretical and methodological principles and main approaches to solving the specified problem, definitional analysis of the concept of «social competence»; inductive-deductive methods and the method of generalization - to determine the features of the development of social competence of students in school education; systematization - to identify areas of educational activity in schools that contribute to the development of social competences of schoolchildren. It was determined that in the school education system in the Czech Republic, it is special to take into account the opportunities for the development of social skills and competencies of a social nature, which are key competencies that determine specific educational goals and tasks in the context of educational programs. School, education, upbringing, education, and socialization are interrelated concepts. Levels and general prerequisites for the development of social skills are proposed: personality development in the conditions of the natural and educational environment of the school, communication, and interaction with the environment based on interpersonal relations and relationships. It is emphasized that an important aspect of understanding social competence is its relationship with a person's moral development. Adaptation to a specific social environment cannot be a criterion of personal effectiveness. It was concluded that the development of social competence of students in the school educational environment involves the design of the content and deployment in the educational process of socially significant situations that set the social context of the future life and activities of students and that have educational potential.
Integration of the gender approach to the corruption prevention system
Authors: Pereima K.O. , Romaniukha V.S.
Published: May 2024

It is an indisputable fact that corruption is one of the most global problems, which makes impossible and slows down the effective development of society and threatens its stability and security. The consequences of corruption are not limited to the economic sphere, they extend to all spheres of social relations. Also, as you know, corruption is not a local phenomenon, today it is a global problem that undermines the principles of the rule of law, justice, and, in addition, negatively affects the economy of all countries. The broad regulatory framework of international legal acts on the fight against corruption confirms the desire of the world community to overcome this problem and achieve a global anti-corruption system.
The article carries out a criminological analysis of corruption in the world based on a gender approach and identifies the probable reasons and conditions for differences in the attitude of men and women to corruption. The authors studied the specifics of the effects of corruption on men and women from the perspective of a gender approach. Many scholars emphasize that corruption has different effects on individuals belonging to different genders, and this can be observed in all spheres of activity.
Within this issue, there are different points of view as to whether there are any differences in the attitude of men and women towards corruption, or vice versa - their attitude is the same. In particular, during the search for the truth in this dilemma, the authors conducted an authors' research, during which 160 respondents were interviewed about their attitude to corruption, whether they believe that gender inequality increases it, who is more harmed, and cited cases that should clarify, whether gender and corruption are really interconnected. In addition, the authors investigated social relations that are built at different levels of human life, where corruption risks can arise, which in a certain way affect either men or women more, that is, as a result, a certain gender group becomes victims of the gender­based consequences of corruption.
The article also proposes and characterizes the mechanism of introducing a gender approach to the anti-corruption system and outlines ways to improve this system in Ukraine. In general, consideration of the system of prevention of corruption from the perspective of a gender approach is the key to improving the effectiveness of the fight against corruption, because it will allow the use of additional tools and means to this mechanism that will minimize corruption risks in those areas where discriminatory effects on the basis of gender are possible.
Provocation of a crime: analysis of the case law of the European Court of Human Rights and the Supreme Court
Authors: Berdnik I. , Tagiev S.
Published: May 2024

The article is devoted to law-making acts of the judicial branch of power on the example of judgments of the European Court of Human Rights (hereinafter - ECHR) and the Supreme Court (hereinafter - SC) on determining the presence or absence of provocation of a crime by law enforcement agencies or persons involved by them. The choice of these courts is justified by the authors from the point of view that the resolution of legal issues by the ECHR and the SC is of significant importance for criminal proceedings - the performance of procedural actions, and the adoption of procedural decisions by pre-trial investigation bodies, prosecutors, and courts of first instance and appeal.
The authors of the study focus on how the ECHR and the Supreme Court define provocation of a crime, citing, in particular, examples from Teixeira de Castro v. Portugal, Ramanauskas v. Lithuania, Malinas v. Lithuania, Milinene v. Lithuania, Sequeira v. Portugal, Furcht v. Germany, Chokhonelidze v. Georgia, and others. The provisions of these judgments, along with the provisions of the procedural legislation of Ukraine, are considered in the article as objective factors, compliance with which should indicate the legitimacy of law enforcement agencies.
At the same time, focusing on the provocation of a crime, the authors emphasise that the recognition of law enforcement agencies' actions as provocative also depends on the subjectivity of the court's position based on the assessment of evidence provided by the parties to criminal proceedings. It is established that the subjectivity of the ECHR and the SC is of a different nature. In particular, the consistency and coherence of the ECHR's position on provocation of a crime has been consistent and unchanged since 1998, while the SC has adopted diametrically opposite legal opinions in a short period of time.
The authors come to the conclusion that the activities of courts, which are legally obliged to establish justice, to observe the principles of criminal proceedings such as the rule of law and legal certainty, in terms of changing approaches to the assessment of evidence should be strictly regulated at the legislative level.
The essence of the defense function at the beginning of the pre-trial investigation in ralation of the People’s Deputy of Ukraine
Authors: Hryhoruk V.
Published: May 2024

The scientific article explores the essence of the defense function at the beginning of the pre­trial investigation concerning a member of the Parliament of Ukraine. The relevance of the chosen topic is justified by the pivotal role that Ukrainian MPs play in the country's political and legislative life, with their defense function at the initial stage of investigation being crucial for safeguarding the constitutional rights of government representatives and maintaining citizens' trust in the institution of elected officials.
The paper defines the defense function in criminal proceedings, highlighting its peculiarities and differences from other functions of criminal procedure. The author also delves into the legal basis for implementing the defense function at the outset of the pre-trial investigation concerning a member of the Ukrainian Parliament, particularly emphasizing the intricacies of initiating such an investigation during a state of war. It is underscored that errors made by authorized individuals at the initial stage of the pre-trial investigation may lead to unjustified arrest, prosecution of innocent individuals, or impunity for perpetrators, hence the importance of providing a Member of Parliament with legal defense at the initial stage of the pre-trial investigation, justified by their unique status in the state. Additionally, the paper draws attention to the fact that involving a defense attorney in criminal proceedings at the initial stage of the investigation serves the interests of both the suspect and the investigating party, as it allows the suspect to receive qualified legal assistance, fully exercise their rights, formulate mitigating circumstances more substantively, and justify their defense strategy.
Based on the research findings, the author concludes that the defense function at the beginning of the pre-trial investigation concerning a member of the Ukrainian Parliament manifests in two forms: 1) the independent protection of rights, freedoms, and legitimate interests by the Member of Parliament, and 2) the protection of the rights, freedoms, and legitimate interests of the Member of Parliament by a defense attorney in criminal proceedings.
Legal regulation of the use of coercive measures by personnel of the state border service of Ukraine during the detention of persons who have committed a criminal offense
Authors: Lyashuk R.M. , Levitskyi M.O. , Vychavka V.I. , Saliy A.O.
Published: May 2024

In the conditions of a full-scale invasion of the territory of Ukraine by military formations of the aggressor country and the active use by representatives of the security and defense sector of the state of coercive measures, namely detention by authorized persons.
There is an urgent need to interpret the main provisions of Article 208 of the Criminal Procedure Code of Ukraine, Article 21 of the Law of Ukraine "On the State Border Service of Ukraine”. It is worth noting that a military serviceman or an employee of the State Border Service is an authorized person to detain a person suspected of committing a crime, and not all forms of coercive measures by the personnel of the State Border Service of Ukraine provided for in the legislation have been interpreted by legal experts at this time. In addition, individual measures of coercion have the specifics of their application to different categories of persons. Under such conditions, the issues of interpretation and commenting become relevant.
The article provides a theoretical overview of the Ukrainian legislative framework and provides an interpretation of Article 208 of the Criminal Procedure Code of Ukraine and Article 21 of the Law of Ukraine "On the State Border Service of Ukraine”, which stipulates the conditions and limits of the use and application of coercive measures by the personnel of the State Border Service of Ukraine. As well as justification of the expediency of the use of coercive measures by the personnel of the border agency within the limits of the current legislation. The peculiarities of the application of coercive measures in the performance of official duties by border guards, in the direct protection of the state border, personal safety, safety of other persons and fighting crime are clarified and described.
The duty of the state is to guarantee the safety of military service (creating safe conditions for military service), as well as to protect legal rights in the event of a threat of violation and their actual violation. The responsibility of personnel of the State Border Service of Ukraine for violation of the established limits of the use of coercive measures is also outlined.
Transfer of the vehicle to the owner for safekeeping in criminal proceedings: criminal procedural aspect
Authors: Yakovyh Y.V.
Published: May 2024

An important role in the process of compliance with the conventional guarantees of the protection of property rights in criminal proceedings is played by the clear regulation of the norms of criminal procedural legislation in terms of the application of restrictive measures and mechanisms by pre­trial investigation bodies. In particular, this article is about the need for a legislative definition of the procedure (procedure, grounds and term) of transferring property (such as vehicles) to the owner for safekeeping in order to preserve the object's safety during criminal proceedings. Current judicial practice shows that the uncertainty of the norms of the Criminal Procedure Code of Ukraine regarding the possibility of transferring the vehicle to the owner for safekeeping as part of criminal proceedings leads to an unjustified restriction of the owner's rights to peacefully own, use and dispose of his property. As a result, the safekeeping of seized or seized property, which is in improper storage in pre-trial investigation bodies or other specialized institutions, is subject to deterioration, which leads to a significant decrease in its cost price, and therefore constitutes an unlawful interference with the property owner's right to property. In this regard, the author of the article proposes to make changes to the Criminal Procedure Code of Ukraine in the part of determining which entity (investigator or judge) transfers such property to the owner, who should initiate the procedure for transferring the property to responsible storage (the owner of such property or the investigator who carries out pre-trial investigation), establish the period during which such property must be transferred to the owner, as well as provide for proper storage conditions for vehicles at open-type sites.