bluuebunny/crossref_metadata_2025 huggingface dataset:
A Biblical Strategy to Equip Students to Deal With Spiritual Powers in Nyanchwa Adventist College
Authors:   ,   Andrews University, Motaroki Ernest
Published: June 2023

Problem Fear of evil spiritual powers has been a major problem among students and staff members at Nyanchwa College. In Kisii, fear of witchcraft has also had major consequences among the community, and hence is a serious problem. People have reacted in various ways in dealing with those suspected of being in possession of these powers. There has been a common belief that some students and members have inherited witchcraft practices and powers which they continue to practice at college. Fear of evil powers among students and members of the college has immensely affected spiritual fellowship and worship services, and has also affected student enrollment in the college. This is the challenge that encouraged research in this area so as to address this problem. Method To help students at the college to deal with evil spiritual powers, a strategy was implemented. First, a random survey was conducted to ascertain the seriousness of fear on campus. Second, a questionnaire was used to determine the needs of the students concerning this problem. A report was compiled and evaluated from the questionnaire conducted, and from this report, relevant seminars were developed. These materials were used to equip 20 trainers of trainees from among the students, and the trained students were later used to share the information with the rest of the college students. Results The implementation of this project in Nyanchwa Adventist College had the following results: First, suspicion among students and the members of the staff has been reduced, and students have realized the need to depend upon God for protection from evil spiritual powers. Second, through this study, we were able to conduct deliverance ministries in the college and also in several places throughout the South Kenya Conference. Third, through this study, ministry and fellowship groups were enhanced among students which resulted in a tremendous increase of student baptisms by more than half of the previous years. Conclusions The overall goal of the project, to deal with evil spiritual powers in Nyanchwa Adventist College was achieved. Helping people deal with their fear of evil spiritual powers has also had a tremendous impact in making disciples for Jesus Christ and nurturing church members for mission in the Adventist Church.
Developing and Refining a Leadership Training for Pastors of Multi-Staff Churches in the Georgia-Cumberland Conference
Authors:   ,   Andrews University, Covel Virgil
Published: June 2023

Problem. There is a growing recognition that ministers must be trained and competent in leadership skills to pastor successfully. Successful pastors are skilled in leadership practices. An MDiv degree does not increase a pastor’s capacity to successfully lead his/her congregation. As a result many congregations are unhappy with their pastors and are unable to maintain momentum and a sense of direction. Pastors, for their part, are overwhelmed and disheartened, with many burning out and leaving ministry. Method. Conduct a leadership enrichment program for the pastors of multi-staff churches in the Georgia-Cumberland Conference of Seventh-day Adventists, using the four-year program developed by the Christian Leadership Center of Andrews University. This program incorporates (a) a spiritual component in which participants examine their core values, create a personal mission statement, and reflect to clarify meaning in terms of knowledge, experiences, beliefs, and values; (b) provides an assessment of key leadership practices with the use of the Leadership Practices Inventory; (c) provides seminars that build on leadership theory during semi-annual cohort meetings; (d) provides and assigns the best in leadership literature; (e) includes coaching/mentoring support; and (f) establishes workgroups in order to build community and in which to discuss the reading assignment. Results. Three years after the completion of the program pastors reported greater knowledge of leadership theory and practice, a marked improvement in a variety of areas in their ability to lead their congregations and a noticeable increase in their own personal peace and happiness and in their ability to be a non-anxious presence in their congregations. Conclusion. The four-year leadership enrichment program created and offered by the Christian Leadership Center strengthens pastors, growing them into more confident, capable leaders, preparing them to serve more effectively with less debilitating stress.
Equipping Teenagers of the Glendale Spanish Seventh-day Adventist Church to Manage Their Finances Effectively
Authors:   ,   Andrews University, Heras Jaime
Published: June 2023

Problem America's teenagers do not understand the basic financial principles of earning, spending, saving, and investing. Adolescents who never learn to manage their budgets and adopt healthy financial habits grow up to be adults whose spending habits surpass their income. By carrying those habits into adulthood, they will make poor financial decisions that will impact every area of their lives. As a church, providing a financial training will not only increase the financial literacy of adolescents, but it can give them direction for godly priorities and practices as a lifestyle. Method A six-hour seminar on financial education and money management skills was developed and implemented for teenagers, ages 13-18. The seminar covered seven Bible based financial principles: Putting God first; using money wisely; working diligently; being careful with greed; living debt-free; delaying gratification; and living a generous life. The implementation of the seminar took place in the local church. Results Twelve areas of finances were assessed through a pre- and post-survey and five areas showed an increase of more than 40%: knowledge of money (41%), budgeting skills (50%), car insurance (40%), knowledge about banking (41%), and values/tithing (44%). Three areas showed an increase of at least 14%: saving strategies (22%), smart shopping strategies (14%), and knowledge about credit (19%). Four areas showed no increase: saving for the future, investing (compounding interest), and the financial advantage of a college degree and the self-reported talk about money. Conclusions A seminar based on biblical financial principles can improve the financial knowledge of teens in order to prepare them for the financial demands of the future. The integration of spiritual financial principles produces an internalization in the teenagers that brings results in their value system.
Promoting Spiritual Growth Among Camp Counselors Through Camping Ministries
Authors:   ,   Andrews University, Heinrich Edmund
Published: June 2023

Problem. Many churches realize that large numbers of their young people are not engaged in their congregations. In response to this trend, churches look to local conferences for help. Unfortunately, few conferences have developed models for engaging, equipping, training, and retaining young people. Method. Develop a program at Leoni Meadows camp to increase the effectiveness in developing leaders who are more fully committed to Jesus Christ through camping ministries. Result. Increased the spiritual awareness among camp counselors, creating a desire for many to develop a deeper relationship with God and share His love with others. Conclusions. Camping ministry is unique because it allows young adults to immerse themselves in an environment that is totally different from their daily routine: the ministry is intense, the friendships are long lasting, the level of responsibility is high, and the rewards are unlimited. Young people who work in healthy camp environments want to stay connected to their friends, the church community, and to Jesus.
A Comparison of Certain Doctrinal Views of Martin Luther and Seventh-day Adventists in the Context of Present-day Dialogue
Authors:   ,   Andrews University, Knosp Kenneth
Published: June 2023

Martin Luther stood on the principle of Sola Scriptura or “Scripture Alone.” Based on this principle Luther declared the Reformation tenet of justification by faith. While both faiths, Lutherans and Adventists base their source for their beliefs and practice on Holy Scripture, Lutherans, however, have a strong respect for certain traditions. Careful research was done to fully investigate a thorough comparison of Luther’s beliefs with that of the Seventh-day Adventist beliefs.
Programa de Adiestramiento Laico para las Iglesias Hispanas Adventistas de la Association del sur de California
Authors:   ,   Andrews University, Lee Alfredo
Published: June 2023

Problem. In 1996, the Southern California Conference of Seventh Day Adventists was divided into five regions with the purpose of meeting the particular needs of its multiethnic membership. This organizational structure eliminated the departments that are normally present within the denominational structure, and to account for this gap the region directors became responsible for promoting these ministries and for providing training for laity. In the process of transitioning to this new structure there ceased to be an established lay training program. The Hispanic churches of Southern California need a regular training program that would enable their members to fulfill the mission of the Adventist church – a program that will include new church members. This doctoral project takes into consideration the unique needs of the Hispanic community in the greater Los Angeles area and it includes the involvement of the pastors within the conference. Methodology. The development of this program required an extensive study of literature regarding this topic within and outside of the Adventist realm. The Bible and the writings of Ellen G. White are used as the principal basis for covering the fundamental theologies regarding lay training in the theoretical part of this dissertation. Presented in the practical application of this project is the implementation and execution of a lay training program, conducted simultaneously in six geographic areas of the city of Los Angeles. The training seminars were conducted every four months by local pastors and in several churches in each area. The program was implemented over the span of two years. Results. Conducted from 2007 through 2008, the program motivated laypersons as well as pastors to develop more training programs for laity at a local level. The geographic area meetings led to unprecedented levels of attendance to the training seminars and stirred in church members the desire to learn more in order to better serve God and their church. The unity and fellowship that developed between the churches and amongst the pastors created an environment of solidarity in the body of Christ.
Developing a Vision Statement for the Luzo Brazilian Seventh-day Adventist Church in New Jersey
Authors:   ,   Andrews University, Macena Paulo
Published: June 2023

Problem. The Luzo-Brazilian Seventh-day Adventist Church in New Jersey had been working without a vision statement since its inception in the 1980s. As a result, the current departments of the church were not aligned with one another. Officials had spent money, time, and energy on programs and activities that would promote the departments individually, but they lacked a unified direction. The building needed to be demolished and rebuilt, the growth of the church was stagnated, and there were no intentional church growth planning. Methodology. The Luzo-Brazilian church worked toward the development of a shared vision. Shared vision is the result of a collaborative effort between the pastor, church leaders, and church members to find, through closeness with the Lord, His vision for the future of the church. Results. The development of a shared vision was effectively implemented. The shared vision proved to have a positive impact in the life of the church members and in the community as well. A five-year vision period was created, the church grew compared to the previous years without a vision and a new church was built. Conclusion. The shared vision for the church works because the members are seeking God’s guidance for the church that already belongs to God. God cares for the church more than anybody in this world; therefore, if the church members are committed to seek the Lord in prayer, confession, and obedience, God will reveal His will for the church and a vision will be born that will guide its future and it will bring Glory to the Author of the vision. It is a combined effort; all the church members should be involved in this process.
Retaining Young Adults Through a Wholistic Formational Discipleship Program at the Immanuel Temple Seventh-day Adventist Church
Authors:   ,   Andrews University, Nixon John
Published: June 2023

Problem. The Immanuel Temple Seventh-day Adventist Church is located in the University-saturated city of Durham, NC. As such, it has the potential for a thriving young adult population of active churchgoers. Instead, the young adult attendance at ITSDA mirrors that of most American Christian churches as it is in decline. The result is an increasingly aging church with few youngsters energetically engrossed in the life of the congregation. Method. Research was conducted and a wholistic formational discipleship program was tested as a means of addressing the issue of young adult attrition at ITSDA. The program included these steps: 1. An 8-hour young adult spiritual retreat was conducted for ages 18-35 affiliated with ITSDA. 2. A baseline survey was dispensed to establish a benchmark for spiritual fitness and church attendance/involvement. 3. A five-week discipleship class was held to introduce and teach the five wholistic formational discipleship foci. 4. An exit survey was administered to collect data for comparison to the baseline. 5. The data was evaluated, conclusions were made and recommendations were suggested. Results. Forty-six participants completed the baseline and exit surveys. The data was collected and analyzed for patterns and trends to be used towards a possible solution. There were more female participants than male, 66% to 34% respectively. The typical respondent was a single, childless female between the ages of 22 to 25. Most respondents recorded an improved result at exit as compared to baseline. There was a marked increase in the level of involvement from Time 1 to Time 2. While about 5% of the young adults indicated that they were not involved at baseline, none of them selected that category after the intervention. It appears the wholistic formational discipleship program encouraged a positive statistical increase in young adult church involvement. Conclusions. Some recommendations emerged as a result of this project; 1) I will develop a three month WFD curriculum to determine whether a more extensive time frame will increase young adult retention levels; 2) In future research I will elect to use a ten-point Likert scale over a four or five point worded Likert scale in the survey instruments; 3) Further attention should given to assessing the degree to which program participants are involved as a result of the merits of the WFD program or because of the presence of a charismatic leader.
Effectiveness of Cognitive Behavior Therapy on Depression and Quality of Life in Spouse Caregivers of Inpatients With Substance Use Disorders
Authors:   Department of Psychology, Sikkim University, Gangtok (Sikkim), India., Kalpana Langkham , Panda Satyananda ,   Department of Psychology, Sikkim University, Gangtok (Sikkim), India.
Published: June 2023

Background: Substance dependence in families can have a wide range of negative effects on the lives of those close to the dependent person, in addition to causing pain to the dependent person. The present study aims to investigate the effect of cognitive behavioural intervention on depression and quality of life (QoL) in wives who cared for husbands with substance use disorders. Methods: The research was conducted using a quasi-experimental design with pre- and post-tests. Purposive sampling was used to select 60 spouse carers of male inpatients with substance use disorders, who were randomly assigned to the intervention (n=30) and control (n=30) groups. At baseline and post-intervention, all participants completed the Depression Anxiety Stress Scale (DASS-21) and the World Health Organization Quality of Life-Bref (WHO QoL-BREF). The intervention group received eight sessions per week of individual cognitive behavioral therapy (CBT) for 45 to 60 minutes, while the control group did not. Data were analyzed using multivariate analysis of covariance (MANCOVA) in SPSS software, version 26. In statistical tests, the significance level was 0.05. Results: The results showed significant differences between the pre-test and post-test scores of the experimental group; therefore cognitive behavior intervention can significantly reduce depression and improve the QoL of substance dependent’s wife. Conclusion: These results have crucial implications for clinical practice in terms of improving mental health and well-being in the context of male substance use disorder spouse caregivers.
Problems of Sexual Morality in the Consciousness of Modern Student Youth
Authors: Kudryavtseva M. E.
Published: June 2023

Introduction. The article deals with the problem of the presence in the minds of modern student youth of certain social stereotypes of a liberal persuasion, which seems relevant in connection with the recently adopted law in the Russian Federation banning LGBT propaganda as a trend dangerous to society. The purpose of the study is to determine the ability of student youth to think about issues of sexual morality in a socio-psychological context and to track the formation of a liberal stereotype about the need to legitimize homosexual relations and the possibility of demonstrating them.

Methodology and sources. The article uses a socio-psychological approach to the study of liberal stereotypes of modern youth. The methodology is defined by the works of such authors as I.S. Kon, E.M. Dumnova, A.V. Lubsky and others. The works of such authors as M. Regenerus, V.G. Lysov, E.A. Mezentsev, A.G. Shchelkin, L.M. Bogatova and others were considered. The author also used a pedagogical approach, from the standpoint of which the questions of the empirical part of the study were formulated, which led to its novelty.

Results and discussion. In the empirical part of the study, 130 students of St. Petersburg universities were interviewed. The answers to the questionnaire testified to the presence in the minds of some young people of logical failures caused by the already formed liberal stereotype, blocking the possibility of critical reflection on the issues of legitimizing the freedom of sexual behavior of a person, including his deviations. The article notes that the deafness to reasonable arguments, as well as the illogicality of its existence in the context of other person’s judgments, is evidence of a stereotype that is fixed in the mind.

Conclusion.  The results of the study confirmed our assumption that there exist liberal stereotypes in the minds of some students, in particular, the stereotype about the normality of same-sex relationships and the inadmissibility of a ban on their propaganda, which is definitely worrisome.
Özel Yetenekli Ergenlerde Psikolojik İyi Oluş ile Algılanan Sosyal Yetkinlik Arasındaki İlişki
Authors: GÖNÜLTAŞ Osman , KARATAŞ Zeynep
Published: June 2023

Bu araştırmanın amacı özel yetenekli ergenlerde psikolojik iyi oluş ile algılanan sosyal yetkinlik ve cinsiyet arasındaki ilişkiyi incelemektir. Araştırmada nicel ve nitel araştırma yöntemlerini içeren karma desen kullanılmıştır. Araştırmanın çalışma grubunu Bilim ve Sanat Merkezleri’ne devam eden 547 lise öğrencisi oluşturmuştur. Veri toplama aracı olarak Psikolojik İyi Oluş Ölçeği ve Algılanan Sosyal Yetkinlik Ölçeği ve yarı yapılandırılmış görüşme formu kullanılmıştır. Verilerin analizinde Pearson Momentler Çarpımı Korelasyon Katsayısı ve Çoklu Doğrusal Regresyon Analizi kullanılmıştır. Cinsiyet değişkeni, dummy değişkene dönüştürülerek regresyon analizine dahil edilmiştir. Nitel verilerin analizinde ise içerik analizi kullanılmıştır. Analiz sonuçlarına göre, psikolojik iyi oluş ile algılanan sosyal yetkinlik arasında pozitif yönde ilişki olduğu ortaya çıkmıştır. Ayrıca algılanan sosyal yetkinliğin, özel yetenekli ergenlerin psikolojik iyi oluşlarını istatistiksel olarak anlamlı bir şekilde yordadığı görülmüştür. Benzer şekilde nitel bulgular da sosyal yetkinliğin psikolojik iyi oluşa katkısı olduğunu göstermiştir.
Sınıf Eğitimi Ana Bilim Dalında Müzik Öğretimi Dersini Yürüten Öğretim Elemanlarının Dersin İçerik ve Uygulamasına İlişkin Görüşleri
Authors: BAL Gülşah , DİNÇ ALTUN Zühal
Published: June 2023

Bu çalışmada sınıf eğitimi ana bilim dallarında müzik öğretimi dersini yürüten öğretim elemanlarının müzik öğretimi dersinin içerik ve uygulamasına ilişkin görüşlerinin belirlenmesi amaçlanmıştır. Çalışma nitel araştırma yaklaşımı çerçevesinde durum çalışması olarak tasarlanmış ve yürütülmüştür. Araştırmanın çalışma grubunu sınıf eğitimi anabilim dalı lisans programında yer alan müzik öğretimi dersini yürüten ve farklı üniversitelerde görev alan 10 öğretim elemanı oluşturmaktadır. Çalışma 2021-2022 eğitim yılı güz döneminde gerçekleştirilmiştir. Çalışmanın verileri durum çalışmalarında kullanılan yarı-yapılandırılmış mülakat tekniğiyle elde edilmiştir. Çalışmadaki mülakat soruları, uzman görüşlerine başvurularak araştırmacılar tarafından geliştirilmiştir. Mülakatların bazıları yüz yüze, bazıları ise çevirim içi platformlarda gerçekleştirilmiştir. Araştırmada elde edilen verilerin çözümlenmesinde içerik analizi tekniklerinden yararlanılmıştır. Çalışmada elde edilen bulgular doğrultusunda öğretim elemanlarının YÖK’ün hazırlamış olduğu müzik öğretimi ders içeriğinden haberdar oldukları ancak bu programa bağlı kalmadıkları tespit edilmiştir. Ayrıca öğretim elemanlarının müzik öğretimi dersinde kendi hazırlamış oldukları ders içeriklerini kullandıkları belirlenmiştir. Çalışmada ayrıca katılımcı öğretim elemanlarının sınıf eğitimindeki müzik öğretimi dersinin içeriğini nota, tartım, solfej eğitimi, müzik öğretim yaklaşımları (Orff, Kodaly, Dalcroze), enstrüman öğretimi, çocuk şarkıları öğretimi, ritim eğitimi ve aktif öğretim konu başlıklarına göre planladıkları tespit edilmiştir. Bununla birlikte öğretim elemanlarının müzik öğretimi ders saatini yetersiz gördükleri, sınıf öğretmenlerinin ilkokul müzik ders içeriğini yürütebilecek yeterliğe sahip olmadıklarını düşündükleri belirlenmiştir. Çalışmanın sonunda, sınıf eğitimi anabilim dalındaki müzik öğretimi dersinin daha etkili ve verimli yürütülmesine ilişkin çeşitli önerilerde bulunulmuştur.
İlkokul Sosyal Bilgiler Dersi Öğretim Programının Sürdürülebilir Kalkınma Hedefleri ve Yenilenmiş Bloom Taksonomisi Kapsamında İncelenmesi
Authors: KARDAŞ İŞLER Nergiz
Published: June 2023

Bu çalışma ile ilkokul 4. sınıf sosyal bilgiler dersi öğretim programının özel amaçları ve kazanımları sürdürülebilir kalkınma boyutları açısından incelenmiş ve sürdürülebilir kalkınma ile ilgili olduğu belirlenen kazanımların sürdürülebilir kalkınma hedefleriyle uyumu ve Yenilenmiş Bloom Taksonomisi’ne göre dağılımı analiz edilmiştir. Bu amaçla doküman analizi yöntemi kullanılmıştır. Toplanan veriler betimsel analiz ile çözümlenmiştir. Sürdürülebilir kalkınmanın çevresel, sosyal ve ekonomik boyutları göz önüne alındığında, 18 adet amaç cümlesinin 6’sının, 33 kazanımın sadece 7’sinin sürdürülebilir kalkınma ile ilgili olduğu görülmüştür. Ayrıca sürdürülebilir kalkınma ile ilgili 7 kazanımın sürdürülebilir hedeflerden 4’üyle uyumlu olduğu görülmüştür. Taksonomik analizler sonucunda ise taksonomik basamakların ilk basamağı olan “Hatırlama” ve üst basamakları olan “Çözümleme, Değerlendirme ve Yaratma” basamaklarında yer alan herhangi bir kazanım bulunmadığı görülmektedir.
Potenciais antibacteriano e antioxidante de chás das folhas de Casearia sylvestris var. lingua (Cambess.) Eichler (Salicaceae)
Authors: Souza Larissa Paula , Castro Thiago Luis  Aguayo de , Cardoso Claudia Andrea Lima
Published: June 2023

As folhas da Casearia sylvestris Sw. (Salicaceae) são usadas em preparos aquosos para fins medicinais. A Casearia sylvestris var. lingua (Cambess.) Eichler (Salicaceae) é comum no cerrado e possui alto teor de compostos fenólicos. Os compostos fenólicos são compostos bioativos relacionados as atividades antimicrobiana e antioxidante. Neste contexto, foram preparados chás das folhas (infusão e decocção) de C. sylvestris var. lingua e avaliou-se os teores de compostos fenólicos, flavonoides e potenciais antioxidante e antibacteriano. Uma análise exploratória por espectroscopia nas regiões do ultravioleta-visível e infravermelho indicaram a presença de compostos fenólicos com perfis semelhantes nos dois extratos. A infusão e a decocção apresentaram teores de compostos fenólicos significativamente diferentes, porém, os teores de flavonoides e potencial antioxidante não apresentaram diferenças significativas. Em relação ao potencial antibacteriano, a infusão e a decocção apresentaram os mesmos valores, tendo a menor concentração inibitória mínima de 250 µg mL-1 para Burkholderia cepacia, Escherichia coli, Staphylococcus epidermidis, Staphylococcus aureus e Staphylococcus saprophyticus. A infusão e a decocção apresentam propriedades semelhantes com potencial antioxidante e antibacteriano, reforçando a indicação para uso externo como antisséptico.
ОСОБЛИВОСТІ РЕГУЛЮВАННЯ ТА КОНТРОЛЮ ЗОВНІШНЬОЕКОНОМІЧНОЇ ДІЯЛЬНОСТІ В УМОВАХ ВОЄННОГО СТАНУ: РЕАЛІЇ СЬОГОДЕННЯ
Authors: Зеліч В.В. , Матвеєв М.Е.
Published: June 2023

У статті визначено особливості регулювання та контролю зовнішньоекономічної діяльності в умовах воєнного стану, виходячи із реалій сьогодення. Встановлено, що у зв’язку із введенням воєнного стану здійснено зміни у розрахунках за експортними та імпортними операціями. Визначено, що в умовах воєнного стану банкам заборонено припиняти валютний нагляд за дотриманням термінів оформлення експорту та імпорту товарів. З’ясовано, що заборони та обмеження на співпрацю з контрагентами, пов'язаними з державою-агресором, чинні до початку воєнного стану, були суттєво посилені з початком повномасштабної війни. Встановлено, що приєднання України до Конвенції про процедуру спільного транзиту дозволяє українським компаніям транспортувати вантажі територіями країн Європейського Союзу, країн Європейської асоціації вільної торгівлі та інших країн-учасниць Конвенції без зобов’язання оформити товари в транзит у кожній із них. Розглянуто тенденції розвитку ЗЕД України з позиції практичного аспекту.
ФІНАНСОВІ РЕСУРСИ ПІДПРИЄМСТВА: УПРАВЛІННЯ ТА ЇХ ВЛИВ НА ФІНАНСОВИЙ СТАН
Authors: Бражник Л.В. , Аранчій Д.С. , Чоп В.С.
Published: June 2023

У статті розглянуто основні вектори управління фінансовими ресурсами суб’єктів підприємництва. Розглянуто вплив фінансових ресурсів на прибутковість та фінансову стійкість. Ефективне управління може забезпечити економію коштів та підвищення прибутковості бізнесу, що в свою чергу призведе до нарощення фінансових ресурсів. Досліджено структуру джерел фінансування підприємств України в цілому та за їх розмірами, обґрунтовано необхідність їх збалансованості. Проведено аналіз динаміки фінансових результатів підприємств України та індексу фінансового стресу (2008-2022 рр.). Економічна нестабільність країни може негативно вплинути на формування фінансових ресурсів і може призвести до скорочення їх обсягу. Досліджено певні чинники, що впливають на фінансовий стан. Обґрунтовано модель потреби у фінансових ресурсах підприємств, враховуючи коливання фінансового циклу.
ANALYSIS OF STATISTICAL INDICATORS OF THE VOLUME AND STRUCTURE OF MILITARY BONDS UNDER MARTIAL LAW
Authors:   National University “Lviv Polytechnic”, Chubka Olha
Published: June 2023

Key points of the Resolution of the Cabinet of Ministers of Ukraine ”On the Issue of Domestic State Loan Bonds “Military Bonds”, which was issued due to the outbreak of hostilities on the territory of Ukraine and the need to fill the state budget in times of war, are presented. The list and types of military bonds sold at auctions since March 2022 are provided. The measures taken by the NBU and financial institutions to maximize the simplification of the procedures for purchasing military bonds for the period of war are presented. The advantages of abolishing the obligation to confirm the sources of income of investors when purchasing military bonds are listed. The list of banks, in particular primary dealers and licensed brokers that carry out operations with military bonds is provided. The structure of investors in military bonds is analyzed in terms of legal entities, individuals and non-residents in 2022. The structure of the placement of military bonds by type of currency (Ukrainian hryvnia, US dollar, euro) in 2022 is presented. The structure of placement of military bonds in the primary and secondary markets in 2022 is analyzed. The composition of the sources of financing of the state budget (financing of the National Bank of Ukraine, grants from the United States and the European Union, domestic government bonds (including military bonds), bilateral loans from the European Union, the International Monetary Fund, the United Kingdom, the European Investment Bank and other countries) is presented. It is proved that the main buyer of military bonds in wartime is the National Bank of Ukraine, and the purchase of military bonds is carried out at the expense of hryvnia issuance through the conclusion of an agreement with the Ministry of Finance of Ukraine. The role and share of military bonds in the sources of financing of the state budget is determined. The author analyzes the dynamics of funds raised to the State Budget from the sale of military bonds based on the results of auctions in 2022. The main advantages of investing in military bonds for investors are presented: the opportunity to financially assist the State under martial law; the State's guarantee for 100% of the purchased bonds; excess of bond yields over deposit yields; absence of personal income tax on bonds; possibility of their early sale on the secondary market; possibility of obtaining a loan secured by bonds; possibility of hedging currency risk.
DELIVERY ROUTES OPTIMIZATION USING MACHINE LEARNING ALGORITHMS
Authors:   European University, Verbytskyi Yaroslav
Published: June 2023

Delivery route optimization is a crucial concern in the logistics industry, affecting delivery times, costs, and customer satisfaction. The conventional methods for optimizing delivery routes are time-consuming and require substantial manual efforts. To address these limitations, they have increasingly used machine learning algorithms for more efficient and effective optimization. This paper reviews modern techniques for delivery route optimization using machine learning algorithms, including the key challenges faced by delivery companies. Metaheuristic methods, reinforcement learning, and machine learning are discussed, along with their advantages and limitations. In developing a delivery route optimization system, factors such as the number of vehicles, their capacity, delivery time windows, road networks, and customer demand are considered. Different optimization objectives, such as minimizing delivery time, reducing transportation costs, and maximizing customer satisfaction, are presented. Finally, the paper highlights future research directions, including multi-agent systems, swarm intelligence, and hybrid algorithms. This paper provides a comprehensive review of delivery route optimization using machine learning algorithms and can be useful for practitioners and researchers in the logistics industry.
CORPORATE SOCIAL RESPONSIBILITY AS A DETERMINANT OF SUSTAINABLE DEVELOPMENT: ASPECT OF PUBLIC ADMINISTRATION
Authors:   Chernihiv Polytechnic National University, Verbytska Anna
Published: June 2023

On the way to achieving sustainable development in Ukraine, the influence of the business sector must be increase. The state should monitor the needs of the private sector and increase business involvement in achieving the Sustainable Development Goals (SDGs). It is necessary to unite efforts and involve stakeholders (government, business, education, community) with a common vision of the vector to which Ukraine is heading in the context of achieving the SDGs. Modern challenges require not only solutions from the government and local self-government, but also a deep understanding of the potential of intersectoral interaction. The article analyzes the experience of the countries of the European Union with regard to the peculiarities of the approaches to the involvement of stakeholders in the formation and implementation of policies on the implementation of the SDGs. Four types of mechanisms for the participation of interested parties in decision-m aking in the field of sustainable development are defined: through public consultations; through an extended participatory process such as a forum; through a specialized body established as an independent sustainable development council; through additional stakeholder engagement mechanisms such as direct participation in the High Level Political Forum. The challenges and barriers that prevent the achievement of the SDGs through the prism of state strategic planning are summarized. Recommendations regarding the implementation of the CSR into the state policy of Ukraine are presented. The mechanisms of interaction between business and the territorial community in order to achieve the SDGs are outlined. Social entrepreneurship is described as an effective way of business interaction with the community to achieve sustainable development. By solving social problems in innovative ways using a combination of social and economic resources, social entrepreneurship contributes to meeting the demand for social goods and acts as a tool for the integration of vulnerable population groups into society.
RESEARCH AND FORECASTING OF THE POSITIONING OF ENTERPRISES ON THE BEER MARKET IN UKRAINE
Authors:   National University of Food Technologies, Zakrevska Lyudmila
Published: June 2023

The article is devoted to the research and forecasting of the positioning of enterprises on the beer market in Ukraine. The essence of the competitive position of the enterprise as its position in the market segment due to the more effective implementation of the competitive strategy chosen by it in relation to analogues is determined. The role of the domestic beer market for creating additional jobs in the field of retail trade, restaurant and hotel businesses has been determined. Trends in the development of the domestic beer market of Ukraine were studied. The dynamics of export and import of beer for 2011–2021 were analyzed, and trends in trade balance changes were determined. The impact of the prolongation of the drought in Europe on the change in the situation on the domestic beer market in Ukraine has been determined. The structure of the beer market by main producers is analyzed. A BKG matrix of beer market producers in 2021 was built and the features of their strategic development were determined. The essence and significance of forecasting the positioning of enterprises on domestic consumer markets is determined. The essence and features of forecasting the volume of product sales have been determined. These include the scientific justification of the forecasting process, the probabilistic nature of the research, and the need to use data from past years. The toolkit of trend analysis and data from the financial reports of independent auditors AbInBev Ephesus Ukraine PJSC, Carlsberg Ukraine PJSC, Obolon PJSC and Oasis CIS for 2015–2021 were used to forecast the volumes of their implementation in the near future. Based on the use of linear trend equations, forecasts of sales volumes of the main beer producers in Ukraine were formed. The structure of sales volumes of beer producers in Ukraine is predicted. The probability of the influence of some external factors on this trend is determined. They will be the result of changes in the global world. Significant changes in the market positions of the main beer producers are predicted thanks to the construction of the BKG matrix of the beer market producers in 2024. Measures are proposed to strengthen the market positions of enterprises in the brewing industry.
COOPERATION OF AGRICULTURAL ENTERPRISES BASED ON THEIR LAND AND INNOVATIVE INVESTMENT RESOURCE POTENTIAL
Authors:   Vasyl Stefanyk Precarpathian National University, Matkovskyi Petro , Shelenko Diana ,   Vasyl Stefanyk Precarpathian National University, Levandivskyy Omelian ,   Vasyl Stefanyk Precarpathian National University
Published: June 2023

Cooperation as a form of cooperation among business entities in the agrarian sector of the economy demonstrates its effectiveness, in particular in the countries of the European Union. Cooperation is based on trust. Many grant projects in Ukraine are aimed at supporting the cooperation of agricultural enterprises and other business entities in the agricultural sector since the beginning of its independence. However, until now, cooperation is not always perceived by land owners as a harmonious form of cooperation and development of their resource potential. We believe that this is more likely due to the population's mistrust of each other, which has been rooted in the mental level of Ukrainians for several centuries. We are convinced that it is necessary to develop, educate and involve all possible mechanisms that would convince society of cooperation as a promising form of business. For this purpose, the article proposes to strengthen the form of cooperation with modern information technologies, in particular to give it the effect of digitalization, to deploy an Internet platform. This Internet platform includes four key components: goods and services, investments and technology. It is proposed that each member of the cooperative should have the opportunity to order or offer any element necessary for the circulation of the established main spheres of the economy: production, distribution, exchange and consumption. The Internet platform serves as a kind of communicator between the manufacturer and the final buyer. For a harmoniously organized delivery of food products, it is proposed to integrate a logistics mechanism on the perehid-4.com.ua site, which, unlike Google Maps, offers delivery one step ahead: not to a building number, but to a physical person. Thus, the digitalization of the cooperative provides an opportunity to ensure the interests of the members of the cooperative: minimize their costs during the purchase of raw materials, search for investments, technologies for growing products, minimize the costs of delivery of finished products, search for ways to sell goods and services. The possibilities of digitalization of such cooperation make it possible to diversify the attraction of land and investment resources, in particular, residents of urban settlements can unite and invest in one or another process of agricultural production and immediately solve the problem of implementation, consumption, participate in rural (green) tourism, remotely monitor the process cultivation, fattening of resources previously invested by them.
INNOVATIVE MANAGEMENT METHODS IN THE SOCIALLY-ORIENTED SYSTEM OF THE ENTERPRISE
Authors:   Dnipropetrovsk State University of Internal Affairs, Khaminich Svetlana
Published: June 2023

This scientific article is devoted to the study of innovative management methods in a socially oriented enterprise system. The article presents an overview of modern theoretical and practical aspects of innovation management in the context of the social orientation of enterprises. The features of socially oriented enterprises, their goals and objectives, as well as the problems they face when using traditional management methods are considered. The desire for efficiency and competitiveness leads to the need to introduce new approaches to management, especially in the area where social values and responsibility to society are a priority. The article discusses such modern innovative management methods as the participation of employees in decision-making, the development of flexible organizational structures, the use of technology to increase productivity and ensure sustainable development, knowledge management, as well as the introduction of a corporate social responsibility system and other methods. For each method, descriptions, advantages, and disadvantages are given, as well as examples of their use in a socially oriented enterprise system. It is substantiated that the social responsibility of an enterprise is an important innovative method of management in a socially oriented enterprise system. The article presents the problems that an enterprise may encounter when introducing innovative management methods in a socially oriented system, as well as measures to avoid or prevent them. The risks associated with new technologies and the need to comply with the requirements of security and protection of personal data, as well as measures to avoid risks when introducing innovative management methods in a socially oriented enterprise system are analyzed. At the end of the article, the author concludes that the use of innovative management methods can help socially oriented enterprises achieve their social goals and ensure financial sustainability. This study allows us to better understand the benefits and potential of innovative management methods in a socially oriented enterprise system.
Causas y consecuencias de la competitividad empresarial
Authors:   ITESM Campus Guadalajara, Jiménez Pérez María Gabriela , Jiménez Reynoso Carmen Leticia ,   Universidad de Guadalajara
Published: June 2023

El análisis de la competitividad de las empresas implica reconocer que ésta es el resul- tado de varios componentes, por lo que su análisis implica considerar las relaciones productivas que se desarrollan en la propia empresa, además de su relación con el entorno, incluidos competidores, proveedores, clientes y gobierno. En este trabajo se hace una revisión de las teorías que han explicado el funcionamiento de la empre- sa, poniendo especial énfasis en aquéllas que revelan las causas de la competitividad empresarial. El punto de partida es la teoría económica neoclásica, que es la primera aproximación al estudio de la empresa, a la explicación de la disminución de costos y la maximización del beneficio, desde los supuestos que se proponen en esta teoría.
DETERMINASI PERTUMBUHAN LABA BANK SYARIAH BERDASARKAN ASPEK PEMBIAYAAN UMKM, JUMLAH OUTLET DAN KUALITAS PEMBIAYAAN
Authors: Matoenji Ery Yohana , Nugroho Lucky , Soekapdjo Soeharjoto , Aziz Roikhan Mochamad
Published: June 2023

Penelitian ini bertujuan untuk menganalisa pengaruh pembiayaan kepada usaha mikro kecil dan menengah UMKM, jumlah outlet dan kualitas pembiayaan terhadap pertumbuhan laba. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan data sekunder. Teknik pengambilan sampel dalam penelitian ini dengan menggunakan metode purposive sampling. Populasi dalam penelitian ini adalah 13 Unit Usaha Syariah (UUS) yang terdaftar di OJK periode 2015 sampai dengan 2019. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan bantuan program IBM SPSS Statistik versi 25. Hasil ini menunjukkan bahwa pembiayaan UMKM dan kualitas pembiayaan berpengaruh signifikan terhadap pertumbuhan laba sedangkan jumlah outlet berpengaruh tidak signifikan terhadap pertumbuhan laba. Keterbaruan dari penelitian ini adalah menganalisa pertumbuhan laba berdasarkan aspek jumlah outlet dan pemyaluran pembiayaan kepada segmen UMKM. Selanjutnya implikasi manajerial dari penelitian ini adalah UUS harus mengoptimalkan penyaluran pembiayaan UMKM dan menjaga kualitas pembiayaan.
PENGARUH FAIR VALUE DAN HISTORICAL VALUE TERHADAP VOLATILITAS LABA MELALUI KINERJA ASET SEBAGAI VARIABEL MEDIASI
Authors: Lisnawati Lisna
Published: June 2023

Tujuan dari penelitian ini adalah untuk menguji pengaruh Fair Value dan Historical Value terhadap Volatilitas Laba dengan Kinerja Aset sebagai variabel mediating Perusahaan Agriculture yang terdaftar di Bursa Efek Indonesia dengan sampel jenuh tahun 2016 sampai 2020. Hasil analisis menunjukan bahwa Fair Value dan Historical Value tidak berpengaruh terhadap Kinerja Aset dan berpengaruh signifikan terhadap Volatilitas Laba. Dimana Kinerja Aset telah gagal memediasi pengaruh Fair Value dan Historical Value terhadap Volatilitas Laba.
PAJAK TANGGUHAN: RELEVANSI NILAI DAN PENDETEKSIAN MANAJEMEN LABA
Authors: Nuryani Nunung , Fauzia Yuli Surya , Abelardo Jasson
Published: June 2023

The rules relating to deferred tax disclosure have experienced rapid improvements, both in IFRS, US GAAP, and accounting standards in Indonesia. However, the usefulness of deferred tax accounting is still a matter of debate. Many argue that the low informative value of deferred tax is related to the uncertainty of its implications for cash flows, so that users of financial statements tend to ignore deferred tax information. Empirical evidence on the value relevance of deferred tax information is still not conclusive. However, several recent research results show that in addition to having value relevance, deferred tax information is considered to be able to detect earnings management practices. This study aims to re-examine whether deferred tax information has value relevance and can be used to detect earnings management? By using the judgment sampling method, 70 manufacturing companies were obtained during the 2010-2019 period. The results of this study indicate that deferred tax information is relevant in making investment decisions and is a significant indicator for detecting earnings management practices.
PENGARUH ROTASI KAP, AUDIT FEE, AUDIT TENURE, KINERJA KEUANGAN, KOMITE AUDIT TERHADAP KUALITAS AUDIT
Authors: Nursihab Dandi , Icih Icih
Published: June 2023

Sepanjang tahun 2019 di Malaysia terjadi beberapa kasus yang melibatkan KAP, rendahnya kualitas audit mengakibatkan kerugian bagi banyak stakeholder. Tujuan penelitian ini adalah untuk menganalisis pengaruh rotasi KAP, audit fee, audit tenure, kinerja keuangan, komite audit terhadap kualitas audit. Penelitian ini menggunakan pendekatan kuantitatif. Dengan data sekunder yang diperoleh dari website Bursa Malaysia. Pengambilan sampel menggunakan simple random sampling sebanyak 30 perusahaan manufaktur selama periode 2016-2019. Data diolah menggunakan Program SPSS versi 22 dan Microsoft Excel. Berdasarkan hasil analisis yang dilakukan bahwa rotasi KAP, audit tenure, kinerja keuangan dan komite audit tidak berpengaruh signifikan terhadap kualitas audit. Sedangkan variabel Audit fee berpengaruh signifikan terhadap kualitas audit. Periode penelitian ini hanya mencakup 4 tahun penelitian dengan sampel sebanyak 30 perusahaan. Nilai Adjusted R2 yang rendah yaitu sebesar 6,4% menunjukkan bahwa masih banyak variabel lain yang memiliki kontribusi besar dalam mempengaruhi kualitas audit.
PENGARUH DUE PROFESSIONAL CARE DAN INTEGRITAS TERHADAP KUALITAS AUDIT
Authors: Rahmawati Dian , Leviany Tevi , Suryo Medianto
Published: June 2023

Due Professional Care merupakan sikap yang harus dimiliki oleh Auditor untuk menentukan dan melaporkan kesalahan maupun kecurangan yang dilakukan oleh klien. Integritas merupakan kualitas yang melandasi kepercayaan publik dan merupakan patokan bagi anggota dalam menguji semua keputusan yang diambilnya, karena jika auditor tetap menjunjung tinggi integritasnya maka akan mampu untuk bersikap hati-hati, tegas, adil dan mengungkapkan semua hal yang material dalam temuan auditnya. Metode penelitian yang digunakan dalam penelitian ini adalah Asosiatif, dimana sampel yang diambil adalah sebanyak 59 Auditor Manajer dari 34 Kantor Akuntan Publik yang memiliki ijin praktik di Wilayah Bandung. Teknik penentuan sampel yang digunakan adalah metode purposive sampling, dengan teknik analisis data yang digunakan adalah regresi berganda. Hasil penelitian ini adalah adanya pengaruh Due Professional Care dan Integritas terhadap Kualitas Audit yaitu sebesar 79,7% dan sisanya 20,3% merupakan faktor lain yang tidak diteliti.