bluuebunny/crossref_metadata_2025 huggingface dataset:
ВИВЧЕННЯ ХІМІЧНОГО СКЛАДУ ТА БІОЛОГІЧНОЇ АКТИВНОСТІ МОРКВИ ПОСІВНОЇ (DAUCUS CAROTA L. VAR. SATIVUS). ОГЛЯД ЛІТЕРАТУРИ
Authors: Морозова Л. П.
Published: November 2023

Предмет. Розробка технологій вирощування і переробки нових сортів овочевих культур, яка максимально відповідає критеріям якості є актуальною проблемою. Динаміка й темпи виробництва овочів, рівень забезпеченості населення овочевою продукцією, а переробні підприємства – сировиною визначається розвитком і розміщенням овочівництва у країні. Морква посівна – одна з важливих продовольчих культур, яка походить із Середземномор’я. Її коренеплід містить багатий набір вітамінів та інших біологічно активних речовин, а листя – ефірні масла та флавоноїди. Особливою цінністю культури є високий вміст каротиноїдів. Моркву вживають у свіжому, відвареному, замороженому та сушеному вигляді, вона входить до всіх сушених сумішей під час виготовлення продукції харчування. Сушена морква надає готовим стравам приємний колір, запах, смак, але найголовніше – збагачує їх поживними й біологічно цінними речовинами, мінеральними елементами, які містить у великій кількості. У медицині морква активує внутрішньоклітинні окислювально-відновні процеси, регулює вуглеводний обмін, підвищує імунні функції організму. Незважаючи на поширення моркви столової в Україні, її середня врожайність у зоні Степу коливається в межах 11,0–17,9 т/га. Такі незадовільні показники спричинені недотриманням технології вирощування культури товаровиробниками. Мета. Аналіз даних літературних джерел, які присвячені науковим дослідженням щодо вивчення хімічного складу моркви посівної (Daucus carota L. var. sativus) та впливу споживання коренеплодів цієї рослини на організм людини. Методи. При написанні статті використовували аналітичні методи досліджень. Результати. Проаналізовано та узагальнено літературні дані щодо користі від споживання моркви посівної для організму людини. Вивчено хімічний склад, а також застосування в народній медичній практиці моркви посівної. Аналіз літературних джерел показав, що хімічний склад моркви посівної представлений вуглеводами, леткими сполуками, речовинами фенольної природи, поліацетиленами. Сфера застосування результатів полягає у застосуванні отриманих результатів для подальшого визначення якісного і кількісного хімічного складу моркви посівної та обґрунтування і розширення меж застосування цієї рослини у харчовій галузі та народній медицині.
ІДЕНТИФІКАЦІЯ ІНСТРУМЕНТІВ ПРОСУВАННЯ ІННОВАЦІЙНОГО МАРКЕТИНГУ В Е-ТОРГІВЛІ
Authors: Гамова І. В.
Published: November 2023

Предмет. Сукупність теоретичних, методичних і практичних аспектів онлайн просування інноваційного маркетингу. Мета. Теоретико-методичне обґрунтування та розробка практичних рекомендацій щодо вдосконалення інструментів просування інноваційного маркетингу е-торгівлі. Методи. В основу представленого дослідження покладено наступні наукові методи: теоретичного узагальнення та групування – для структурування інструментів просування інноваційного маркетингу е-торгівлі; методи зіставлення, формалізації та синтезу – для виявлення перспективних інструментів просування інноваційного маркетингу е-торгівлі; принципи наукового контент-аналізу – для ідентифікації різновидів типів цифрового контенту в соціальних мережах. Результати. У даній статті виділено інструменти просування інноваційного маркетингу е-торігвлі як от: Paid Media, Earned media, Shared Media, Owned Media. Проаналізовано джерела трафіку ТОР-5 інтернет-магазинів світу та України та встановлено, що перспективним інструментом просування є соціальні мережі в е-торгівлі. Виявлено, що унікальний контент є основою успіху профілю в соціальних мережах. Здійснено дослідження використання у світі таких соціальних медіа, як Facebook та Instagram. Виявлено, що розважальний контент – це найкращий тригер залучення аудиторії до будь-якої взаємодії, враховуючи афективний вплив на людину. Facebook характеризуються популярністю спеціальних пропозицій, а в Instagram переважає такий різновид контенту як цікаві тематичні добірки та лайфхаки. Контент краще сприймається в Facebook, оскільки вік користувачів 30+, і користувачі проводять більше часу в соціальних мережах, важливим фактором є також купівельна спроможність аудиторії. Сфера застосування результатів. Результати дослідження можуть бути використані при організації інноваційного маркетингу на підприємствах е-торгівлі, враховуючи інноваційний потенціал підприємства та фінансове забезпечення управління маркетингом.
Episteme Contextualism: A Solution to the Gettier Problem
Authors: Trinh Khanh
Published: November 2023

  

What is knowledge? What makes knowledge possible? What if we are wrong about everything we think we know? Can we be sure that the things we believe are true? Philosophers have spent years trying to answer these questions. One answer is that Plato's preoccupation is the traditional epistemology with the search for the necessary and sufficient conditions for knowledge. The assumption is that traditional epistemologists see knowledge as justified true belief (J.T.B). In other words, once these conditions or criteria (i.e., truth, belief, and justification) are met, knowledge is gained or attained. However, these conditions have a severe problem, which Edmund Gettier pointed out and challenged in his three-page articles about the traditional analysis of knowledge in 1963. These problems led some epistemologists to look for an alternative view that could solve these issues. One of the solutions that many philosophers propose is contextualism as an alternative view to solve the problems in Gettier's cases. In this paper, I will attempt to investigate whether contextualism can offer a satisfactory explanation of Gettier's scenarios. This argument will focus on David Lewis’s contextualism. To avoid Gettier problem, Lewis chooses a nuanced infallibilism. The author provides these guidelines to achieve this goal. In conclusion, I assert that Lewis’s contextualism can partially solve the Gettier dilemma by pointing out some flaws in his account.
Anti-Soviet propaganda in Turkey and USSR diplomacy in 1943
Authors: Melkonyan Kristine , Mkhoyan Hayk , Sukhareva Irina , Vagabov Maсhach , Aleksanyan Hovhannes
Published: November 2023

The article makes a focus on the widespread developments in the public discourse of the state, political, diplomatic and other circles of Turkey in 1943, which were the basis for the formation and expansion of an-ti-Sovietpropaganda. The articles published in the Turkish press, printed brochures, which were the main tool of communication and propaganda during the Second World War, help to understand the positions of different political forces and to see how the authorities used them for the benefit of their plans and goals.
Translating the Behavior Change Technique Taxonomy version 1 into Spanish: Methodology and Validation
Authors: Castro Oscar
Published: November 2023

- Background: Precise and unequivocal specification of intervention content is key to facilitating the accumulation and implementation of knowledge. The Behavior Change Technique Taxonomy v1 (BCTTv1) is the most widely used classification of behavior change techniques (BCTs), providing a shared, standardized vocabulary to identify the active ingredients of behavioral interventions. However, the BCTTv1 is only available in English and this hampers its broad use and adoption.- Purpose: To report the process of translation of the BCTTv1 into Spanish.- Methods: A bilingual team led the translation of the BCTTv1, involving seven iterative steps: (i) establish a Committee, (ii) forward translation from English to Spanish, (iii) back translation from Spanish to English, (iv) comparison of original BCTTv1 and back translation, (v) opportunistic comparison against an independent BCTTv1 translation, (vi) empirical testing, and (vii) final Committee review.- Results: Changes as a result of the translation process included relabelling BCTs, amending definitions, and fixing conceptual and grammatical inconsistencies, yielding the final version. Very satisfactory inter-coder reliability in BCT identification was observed as part of the empirical testing (i.e., prevalence and bias-adjusted kappa scores > 0.8).- Conclusions: This work provides the Spanish-speaking population with a rigorous and validated BCTTv1 translation which can be used in both research and practice to provide a greater level of intervention detail for evidence synthesis, comparison, and replication of behavior change interventions. The translation process described here may prove helpful to guide future translation efforts in behavioral science and beyond.
UNDERSTANDING STRATEGY
Authors: RISMALIYANTI AJENG SRI
Published: November 2023

Summary terkait dengan subjek Sistem Pengendalian Manajemen (Management Control System) mengenai Understanding Strategy
pemikiran ekonomi islam fase kedua
Authors: Iriani Wira Audya
Published: November 2023

ulama kontemporer diantaranya ialah ibnu khaldun, imam al ghazali, ibnu taimiyah
MANAGER AS LEADERS
Authors: Permatahati Tasa
Published: November 2023

Teori Kepemimpinan Awal• Teori Perilaku• Studi Universitas Iowa (Kurt Lewin)• •Mengidentifikasi tiga gaya kepemimpinan:• Gaya otokratis: otoritas terpusat, partisipasi rendah• Gaya demokratis: keterlibatan, partisipasi tinggi, umpan balik• Gaya Laissez faire: manajemen lepas tangan• Temuan penelitian: hasil yang beragam• Tidak ada gaya tertentu yang secara konsisten lebih baik dalam menghasilkan kinerja yang lebihbaik.• Karyawan lebih puas jika dipimpin oleh pemimpin yang demokratis dibandingkan dengan pemimpinyang otokratis.
Individual, social and societal resilience factors in the face of societal challenges and crises: A systematic review of adult populations from OECD member states
Authors: Schäfer Sarah , Supke Max , Kausmann Corinna , Schaubruch Lea Marga , Lieb Klaus , Cohrdes Caroline
Published: November 2023

Societal challenges put public mental health at risk and result in a growing interest in resilience as trajectories of good mental health during stressor exposure. Resilience factors increase the likelihood of resilient responses. This systematic review summarizes evidence on the predictive value of individual, social and societal resilience factors. Fifty-one studies reported on various stressors (e.g., pandemics). Higher income and socioeconomic status, better emotion regulation and flexibility were related to resilient responses. Findings were mixed for most factors supporting the importance of the fit between resilience factors and situational demands. Research into social and societal resilience factors is needed.
Kontribusi Pemikiran Ekonomi Abu Ubaid dan Abu Yusuf
Authors: Putri Safha Tasya
Published: November 2023

Kontribusi Pemikiran Ekonomi Abu Ubaid dan Abu Yusuf
The effect of unpredictability on the perception of pain: A systematic review and meta-analysis
Authors: Pavy Fabien , Zaman Jonas , Van Den Noortgate Wim , Scarpa Aurelia , von Leupoldt Andreas , Torta Diana
Published: November 2023

Despite being widely assumed, the worsening impact of unpredictability on pain perception remains unclear due to conflicting empirical evidence, and a lack of systematic integration of past research findings. To fill this gap, we conducted a systematic review and meta-analysis focusing on the effect of unpredictability on pain perception. We also conducted meta-regression analyses to examine the moderating effect of several moderators associated with pain and unpredictability: stimulus duration, calibrated stimulus pain intensity, pain intensity expectation, controllability, anticipation delay, state and trait negative affectivity, gender and age of the participants, type of unpredictability (intensity, onset, duration, location) and method of pain induction (thermal, electrical, mechanical pressure, mechanical distention). We included 73 experimental studies with adult volunteers manipulating the (un)predictability of painful stimuli and measuring perceived pain intensity and pain unpleasantness in predictable and unpredictable contexts. As there are insufficient studies with patients, we focused on healthy volunteers. Our results did not reveal any effect of unpredictability on pain perception. However, several significant moderators were found, i.e. calibrated stimulus pain intensity, expected pain intensity and state negative affectivity. Trait negative affectivity and uncontrollability showed no significant effect, presumably due to the low number of included studies. Thus, further investigation is necessary to clearly determine their role in unpredictable pain perception.
Grammaire agentielle cognitive de constructions : Explorations sémiotico-linguistiques des origines de la représentation incarnée
Authors: Torres-Martínez Sergio
Published: November 2023

The present theoretical study aims to unify semiotics, cognitive linguistics and neuroscience in a new field of research called Agentive Cognitive Construction Grammar. The tenets of this theory are (i) the idea that linguistic constructions possess a triadic structure (iconic, indexical and symbolic) allowing speakers to reconstruct reality, and (ii) that these constructions arise from the interactions between signals from the inner body and the environment. In this framework, the influence of embodied cognition on language would therefore be the result of sensory input from the body (translated by the brain into concepts with traces of physical routines) and the need of speakers to reduce the influence of uncertainty during the construction of meaning.
Examining Gain Spirals of Personal Resources: How the Self-Efficacy-Engagement Relationship Develops over Time
Authors: Duhović Hafstad Marius , Kaluza Antonia , Fostervold Knut Inge , Häusser Jan A. , Mojzisch Andreas , Knoll Michael , van Dick Rolf , Junker Nina M.
Published: November 2023

Although several theories, such as Conservation of Resources (COR) Theory, point tothe potential of gain spirals of personal resources (i.e., the increase in personal resources overtime), the processes that drive these spiral effects are under-theorized. Moreover, rigorousresearch that adequately tests these processes is lacking. Using two multi-wave studies (NStudy1 = 121, NStudy 2 = 131), we examine a gain spiral comprising two central personal resources,namely self-efficacy and engagement. Specifically, by integrating self-determination theoryinto COR theory, we propose that intrinsic motivation represents a relevant processunderlying the self-efficacy-engagement relationship and that engagement then fuels futureself-efficacy. We find support for the mediation proposition in both studies. Furthermore, ourresults support a gain spiral of personal resources consisting of self-efficacy, intrinsicmotivation, and engagement in Study 2. Our study contributes to the theoretical understandingof the relationship between self-efficacy and engagement and makes an important empiricalcontribution by providing additional clarification of gain spirals.
Libertinism and the Blurring of Private–Public
Authors: Gurung Gol Man
Published: November 2023

The distinction between private and public has been existed in debates not only between liberals and communitarians regarding the commercial or common interest on economic issues, but also among members of the same family, community, class, circle, group, institution or party, and is made sharper more in essence by social norms and ethics relating the private as aberrant, and could thus, be injurious to the mass. Such a dichotomy made between the private as purely personal instinct-driven and the public as larger and society-driven mystifies the most common libertine character that exists more implicitly among all individuals, which the libertine literature attempts to expose by bringing into practice the private pleasure to the public via, among many other genres, plays and theatric performances. This paper attempts to show how the libertine plays have been successful in challenging the-then emerging bourgeoisie sexual-morality by blurring the public and private acts, thereby expanding the possible sexual roles and identities available to late seventeenth century men and women.
The Changing Landscape: Sustainability of Nepalese Microfinance Institutions (MFIs)
Authors: Lamichhane Basu Dev , Bhaumik Amiya , Gnawali Achyut
Published: November 2023

The primary goal of this research is to identify changing landscapes Nepalese microfinance institutions (MFIs) in order to achieve outreach and sustainability. This is a descriptive research design. Typically, a microfinance program is designed to assist the poor and marginalized Nepalese women who are unable to access government and institutional financial services by focusing on modest loans with short terms, no collateral, and monthly payments. MFIs, on the other hand, have major challenges in terms of social and economic transformation, as well as long-term viability. In the Nepalese scenario, most of the microfinance institutions hold traditional dimensions till now and these need to be modified to bring the social transformation to equip with globalized cultural practices through social business. The study's findings indicate that zero poverty, zero unemployment, zero carbon emissions, zero loan default, zero loan abuse, zero over-indebtedness, and zero credit renewal goal can achieve rough microfinance institutions. The findings of the study might be applicable to the BFIs, MFIs, regulatory authorities, HR analyst, economist and planners.
धात्वर्थे कौण्डभट्टमतपरिशीलनम्
Authors: गौतमः Gautam दीपेन्द्र Dipendra
Published: November 2023

इति विषये विदुषां महान् मतभेदो दृश्यते । पदवाक्यप्रमाणज्ञाः विशेषेणेह विवदन्ते गभीरम् । सर्वेऽपि स्वसिद्धान्तानुरूपं स्वाभिमतमगदन् । इह केचन फलं धात्वर्थाे व्यापारः प्रत्ययार्थ इति ब्रुवन्ति चेत् फलमात्रं धात्वर्थ आख्यातार्थाे भावना चान्ये । फलव्यापारौ धात्वर्थौ आख्यातार्थाे भावना इति केषाञ्चनानां मतम् । व्यापारमात्रस्य धात्वर्थत्वं फलञ्च प्रत्ययार्थ इति चानेके । फलव्यापारयोर्धात्वर्थत्वे कृतिराख्यातार्थ इत्युद्घोषयन्ति पुनरिह केचन । परञ्च वैयाकरणनयस्तु कश्चिद् भिन्न एव । स्वग्रन्थे भूषणसारे कौण्डभट्ट अवादीत् यत् फलव्यापारौ धातुवाच्यौ भवतः । आख्यातार्थश्चकर्तृकर्मसंख्याकालाः चत्वारः । कर्ताकर्मणी फलव्यापारयोराश्रयत्वेन वर्तेते । व्यापाराश्रयः कर्ता, फलाश्रयं कर्म इति । शाब्दबोधोपक्रमे कर्तृकर्मणी फलव्यापारयो–राधाराधेयभावेन विशेषेणे भवतः । तत्राख्यातार्थकर्तुः चैत्रादिनाऽभेदेनान्वयः, फलञ्चानुकूलत्वसम्बन्धेन व्यापारे विशेषणम् । यद्यपि “प्रकृतिप्रत्ययार्थाै सहार्थं ब्रुतस्तयोः प्रत्ययार्थस्यैव प्राधान्यम्” इति नियमस्तथापि “भावप्रधानमाख्यातं सत्त्वप्रधानानि नामानि” इति निरुक्तोक्तेव्र्यापार–मुख्यविशेष्यक–श्शाब्दबोध इति । कौण्डभट्टो धात्वर्थविषये एकवृन्तगतफलन्यायेन फलनिरुपिता व्यापार–निरूपिता च खण्डशः शक्तिं स्वीकरोति । नागेशस्तु फलविशिष्टे व्यापारे, व्यापारविशिष्टे फले शक्तिं स्वीकरोति ।शाब्दबोधश्च कर्तृप्रत्यये व्यापारमुख्यविशेष्यकः, कर्मप्रत्यये फलमुख्यविशेष्यको भवति ।
Programação e implementação de uma intervenção para o desenvolvimento da prática de cooperação entre profissionais que utilizam coworking
Authors: Gonçalves Keila Regina , Faleiros Pedro Bordini , Melo Camila Muchon
Published: November 2023

Nos coworkings, um dos comportamentos envolvidos nas interações sociais é a cooperação. Esta pode ser definida como o comportamento interrelacionado entre membros de um grupo produzindo consequências comuns ao grupo, com benefícios para cada indivíduo. Este estudo teve como objetivo programar e implementar uma intervenção para o estabelecimento da prática de cooperação em um coworking, na cidade de Londrina/PR. Participaram oito profissionais. Um questionário e o jogo Dilema do Prisioneiro Repetido mediram a cooperação, antes e após a intervenção, em um delineamento de grupo. Na intervenção, foi proposto aos participantes do grupo experimental (GE) planejarem um projeto cooperativo. Os resultados apontaram que, no jogo, o grupo experimental teve um aumento mais robusto quando comparado com ele mesmo (aumento de 59% para o GE e 13% para o GC), sendo que o GE aumentou 27% quando comparado com o grupo controle (GC), o que sugere que a intervenção pode ter sido a variável que favoreceu as escolhas cooperativas.
Towards strategy of geoinformation systems and technologies use for territory management
Authors: Shabaniuk V. , Dyshlyk О.
Published: November 2023

GeoInformation (GI) Systems (GIS) and GI Technologies (GIT, together GIST) have been used for almost half a century, since the creation of Canada's first GIS in the 60s of the last century, to solve territory management problems. Over the past years, GISTs have reached their maturity, but still continue to develop, covering ever wider areas of use. Even the science of geoinformatics has emerged, in which GIST is used mainly as a toolkit or technology. As an example, geoinformatics in the same Canada is called geomatics and is a technology and/or technological science.

At the same time, the expansion of the field of GIST use poses to researchers the question of methods and methodology. They are followed by issues of methods and methodology of geoinformatics not only as a technology, but also as a science. Moreover, these issues become more complicated with the expansion of the field of use. In the information industry, together with the field of use, the term "domain" or "context" is used. Thus, modern GIST usage manipulate a large number of interrelated terms and concepts that are often not clearly defined. The work is devoted to the classification of the main ones, which are influenced by the strategy selected.

Spatial models of territory are used in the work. They are used in the study of both territorial systems of reality and individual spatial entities and phenomena of reality. Among spatial models, the main attention is paid to information spatial models, the most famous of which are GeoInformation Systems (GIS). GIS are inseparable from GIS tools - GeoInformation Technologies (GIT).

The main results of the article were obtained using the so-called method of Conceptual Frameworks (CoFr) of Spatial Information Systems (SpIS). The CoFr method is applied to a special class of GIS - Atlas Geo-Information Systems (AGIS) of large territories (LT). The AGIS class includes Electronic Atlases (EA), Atlas Information Systems (AtIS), Cartographic Information Systems (CIS) and, in fact, GIS, if we are talking about LT.

AGIS-LT is a hierarchical echeloned SpIS, for which the main terms and concepts of the article are applicable. These are such terms and concepts as "strategy" and "methodology" of GIS usage. GIS, in turn, use GIT, which are also classified using CoFr SpIS.
Application of geo-information technologies in determining the area of flooded lands as a result of the destruction of the Kakhovska HPP
Authors: Dorosh Y. , Ibatullin Sh. , Dorosh O. , Sakal О. , Dorosh А.
Published: November 2023

Based on a sample of data from ministries, local authorities and other official open sources of information regarding the consequences of the destruction of the Kakhovska HPP dam and their analysis, it was found that they are inaccurate. Taking into account the above, the scientists of the Institute of Land Use of the National Academy of Sciences developed a methodology for determining the areas of flooded land affected by the destruction of the Kakhovska HPP dam, the territory under the Kakhovska Reservoir, which includes satellite images, geoinformation technologies, and artificial intelligence technologies. To identify and estimate the area of flooded land, satellite images were analysed before the terrorist attack and as of June 9, 2023, according to the results of which it was established that the total area of flooding according to the ESA WorldCover land cover classes was about 65 thousand hectares.

Investigating the suitability for use of agricultural land for its intended purpose in the regions affected by the destruction, a land database with information on coordinates, intended purpose, form of ownership and other cadastre information was created from open sources of information.

It was found that the number of land plots registered in the State Land Cadastre and located in the flooding zone is 30,325 plots. Other areas that are in the flooding zone are not registered. The total area of these areas affected by the flood is about 25 thousand hectares, including 9.8 thousand hectares (38%) - agricultural land. Only 20% of them are privately owned (three-quarters of them are agricultural land and one-quarter is land for residential and public development).

It was established that the share of the area of land plots in the flooding zone in the total area by forms of ownership is: 56.5% - state property; 22.1% are communal, 20.3% are private, and 1.2% remain unspecified.
GEOECONOMIC FRAGMENTATION: LIKELIHOOD OF GLOBAL FINANCIAL RECESSION AND ANALYSIS OF BANKING RISKS IN UKRAINE
Authors:   National Aerospace University “Kharkiv Aviation Institute”, LIKHONOSOVA Ganna
Published: November 2023

The article was prepared as part of the scientific study “Mechanism of levelling socio-economic rejection of the population of Ukraine in conditions of economic turbulence.” The article updates the problem of independent organization of business entities in conditions of economic turbulence, a changing external environment of functioning and an unpredictable information space, which occurs in parallel with the development of processes of socialization of the economy to meet the material, cultural, and spiritual needs of society. It is assumed that the main characteristic of the self-organization of the enterprise is the ability for continuous self-improvement with a continuous increase in production efficiency. Turbulence in the socio-economic system is caused not only by economic, but also non-economic reasons, in particular, demographic, ecological, technological factors, military conflicts. The fact of being in a state of turbulence due to the dynamics of indicators of population migration and public debt is characterized. The author’s vision of methodological configurations and models of innovative interaction of business entities in accordance with the conditions of global challenges is presented. The development of the “Washington Consensus” agreement, which provided for the liberalization of trade, direct foreign investment and privatization, and its impact on the currency positions and export potential of the world’s leading economies is characterized. It is emphasized that the basis of multivariability is the passage of the system through bifurcation points, exits of the system from the state of homeostasis, transition of the system into an unbalanced state. It is at the point of bifurcation that the search for a new path takes place, the implementation of one of many possible options. It is predicted that the realities will move Ukraine to the point of bifurcation and a real exit from the systemic crisis is possible thanks to a qualitative change in its leading idea – representation on the financial market, construction of the architecture of new target orientations, which form a new vector direction of development in search of positive synergistic effects. Ensuring this is possible on the basis of the use of a synergistic paradigm of development, volitional vector definition of the goal, the methodology of information-synergistic meaningful analysis and management technologies based on forecasting, scenario modelling, strategic planning, which are a mechanism of state-building management and the construction of a future socio-economic foresight for Ukraine.
CAPITAL INVESTMENT: TREATMENT AND REGULATION FOR ACCOUNTING AND AUDIT PURPOSES IN POST-WAR UKRAINE
Authors: HEVLYCH Larysa , MAZURKEVYCH Yelyzaveta ,   Vasyl’ Stus Donetsk National University
Published: November 2023

Despite the considerable number of studies of capital investments, the question of the actual definition of this definition for the purposes of accounting and auditing, taking into account the post-war development of Ukraine, still remains open. The purpose of the article is to generalize the main problems of identification and legal regulation of capital investments for the purposes of their accounting and auditing from the point of view of finding ways to solve them. The article analyzes the interpretation of the term “capital investment” in the scientific debate, the international and domestic regulatory framework, and its influence on the organization of effective accounting and auditing. It was established that the definition of the concept of “capital investment” in national legislation is ambiguous, and it is absent in international accounting regulations, which creates a problem of managing capital investment at the enterprise level. To solve this problem, it is proposed to use definitions of capital investments from the point of view of economic interpretation and for accounting purposes. The work identifies the problems of capital investment management, for the solution of which the development of a standard is proposed, which will prescribe the elements of regulation at the state and enterprise levels. The presence of such regulation, on the one hand, will create confidence in the national economy on the part of external investors, on the other hand, it will allow to organize effective accounting, reliable reporting, and independent audit of capital investments of enterprises. The directions of further research are defined elements of the accounting policy in terms of accounting, internal control, and audit of capital investments, which will allow to take into account the peculiarities of the activities of domestic business entities.
FINANCIAL SECURITY OF THE TERRITORIES OF UKRAINE IN MODERN CONDITIONS: REGIONAL ASPECT
Authors:   Cherkasy state technological university, SAKHNO Tetiana , SARANA Lesya ,   Rauf Ablyazov East European University
Published: November 2023

The article examines the peculiarities of financing regions, cities, and united territorial communities in the conditions of martial law. Sources of funding of the territories are given, which are defined as: tax revenues, state subsidies, subventions, the State Fund for Regional Development, international loans, grants, participation in international projects, programs, sponsorship support. Their structure and changes caused by the war are analyzed. It was determined that the lion’s share of local budgets, on average 70%, is made up of tax revenues. Another 25% are state transfers. The causes of significant economic disparities in the development of the country’s territories have been determined. The impact of migration processes, business relocation on the development of regions as a whole and the filling of local budgets, in particular, is analyzed. Factors affecting the amount of funding for the functioning and development of regions, cities, and communities are given. In particular, the influence of preferential taxation on the filling of local budgets was considered. Changes in the principle of operation of the budget equalization system due to martial law are analyzed and presented. It was studied how the principles, sources and objects of funding of the regions changed during the martial law. The primary objects of financing were: the Armed Forces of Ukraine (assistance in material and technical support), territorial defense, internally displaced persons, citizen security (organization and arrangement of shelters), relocated business. It has been determined what advantages and opportunities have opened up for local self-government thanks to the Law of Ukraine No. 2390 “On Amendments to Chapter VI “Final and Transitional Provisions” of the Budget Code of Ukraine regarding strengthening the flexibility of local budgets and increasing the efficiency of decision-making.” New rules for the distribution of funds from the state regional development fund were considered. It was determined that the population size and the GRP indicator used to be the indicators by which the norms for the distribution of finances were formed. In 2023, the distribution of funds from the fund is planned to be carried out according to the following principle: 50% of the funds of the fund will be distributed among all regions of Ukraine in equal parts, the other 50% will be distributed equally among the 11 regions of Ukraine that were most affected by military actions. The essence and prospects of financing the development of territories thanks to partner projects were studied.
PROBLEMS OF ENERGY EFFICIENCY IN UKRAINE AND INTERNATIONAL EXPERIENCE OF IMPLEMENTATION OF ENERGY EFFICIENCY IN EU COUNTRIES
Authors: CHEREP Oleksandr , OSMAKOVSKA Ksenia ,   Zaporizhzhia National University, LYSHCHENKO Olena ,   Zaporizhzhia Polytechnic University, BOYKO Ostap ,   Ternopil Ivan Puluj National Technical University
Published: November 2023

The article is devoted to the issue of energy efficiency in Ukraine and the international experience of implementing energy efficiency in the countries of the European Union. In the context of growing problems related to the reduction of energy consumption and the use of renewable energy sources, attention to energy efficiency issues is becoming more and more relevant. The issue of energy efficiency in Ukraine is considered, attention is focused on insufficient awareness and education of the population, insufficient funding and limited access to resources, and the international experience of implementing energy efficiency in EU countries is considered as a potential solution for solving energy efficiency problems in Ukraine. The article will analyze EU legislation and programs aimed at stimulating energy efficiency, as well as highlight successful practices and initiatives that contribute to energy-efficient development. Special attention is paid to ways of implementing energy efficiency in EU countries, in particular, the use of energy-efficient technologies in construction and reconstruction, stimulation of the use of renewable energy sources, implementation of energy-efficient heating and cooling systems, as well as financing mechanisms for energy efficiency projects. The current state of energy efficiency in Ukraine is analyzed, including the main challenges and obstacles the country faces. Special attention is paid to the legislative and regulatory framework governing energy efficiency in Ukraine, as well as existing programs and initiatives. Attention is focused on the international experience of implementing energy efficiency in the EU countries.
OPTIMIZATION OF THE SUPPLY CHAIN IN COMMERCIAL LOGISTICS: IMPACT ON EFFICIENCY AND PROFITABILITY
Authors:   Lutsk National Technical University, ZAVADSKA Olena , MISIUKEVYCH Valentyna ,   Poltava University of Economics and Trade, SYSOIEV Volodymyr ,   National Technical University «Kharkiv Polytechnic Institute»
Published: November 2023

In modern conditions, when the activities of companies are constantly influenced by external factors, the efforts of top management are mainly aimed at the maximum optimization of activities, as a basis for ensuring its efficiency and profitability. The article analyzes the prerequisites for updating the issue of supply chain optimization. The essence of the supply chain optimization category was studied, the problem areas with which it is connected were systematized in terms of such components as stocks, risks, demand, expectations. The phases of supply chain optimization, which include design, planning and execution stages, are developed and graphically presented. The need to track key indicators of the supply chain is established and the most informative of them are displayed, namely: picking and packing time, cash-to-cash time cycle, inventory turnover, gross return on investment, delivery timeliness indicator, delivery terms and reasons for returns. A parallel has been drawn between theoretical developments and the practice of their implementation on the device of Ukraine in the conditions of a pandemic and war. Measures that have a positive effect on the optimization of the supply chain using innovative warehouse and routing technologies have been identified. The criteria for optimizing the supply chain were studied. The methods used to optimize the supply chain in modern conditions are considered. Reference models of supply chain management were analyzed and their role in the process of optimization of such chains was determined. A parallel has been drawn between theoretical developments and the practice of their implementation on the device of Ukraine in the conditions of a pandemic and war. The measures that have a positive effect on the optimization of the supply chain, as well as the software that is used for these purposes and allows to significantly increase its efficiency, have been identified. Further prospects for exploration in the direction of research are outlined.
TOOLKIT FOR BEHAVIORAL REGULATION IN PUBLIC GOVERNMENT BODIES
Authors:   Lesya Ukrainka Volyn National University, NINYUK Inna , SEMYKRAS Oleksandr ,   Taras Shevchenko National University of Kyiv, SULYM Borys ,   Ivan Franko National University of Lviv
Published: November 2023

In today’s world, public authorities play a critical role in the formation and implementation of policies that affect the social and economic activities of society. Ensuring effective behavioral regulation in these bodies becomes an extremely important task. The relevance of this study lies in the need to develop more complex and innovative tools for regulating the activities of public authorities. The research is aimed at studying the tools of behavioral regulation, which is used in public authorities in order to ensure greater compliance of their activities with the requirements of society and the achievement of strategic goals. The purpose of this study is to analyze and evaluate the tools of behavioral regulation in public authorities in order to identify effective approaches and opportunities for improving this process. The object of research is the toolkit of behavioral regulation in public authorities. The subject of research includes tools, methods and strategies that are used to influence the behavior of actors in the field of public administration. The study used a combination of several methods. First of all, an analysis of literary sources and publications on behavioral regulation in public authorities was carried out. Next, a quantitative analysis of the results of surveys of prominent government figures and high-ranking officials was conducted. Also, interviews and analysis of official documents were conducted to confirm and generalize the obtained data. Within the framework of this study, the main trends in the use of behavioral regulation tools in public authorities were determined, its advantages and disadvantages were identified, and recommendations for optimizing the regulation process were provided. The main conclusions of the study are the need for further research in this area for the development of more effective tools of behavioral regulation in public authorities. Understanding and applying these tools can help improve the quality of governance and ensure a greater level of accountability in the field of public administration.
CONCEPTUALIZATION OF DECODABLE BOOKS BASED ON HUMAN SECURITY TO EARLY READER FOR STRENGTHENING OF THE PANCASILA STUDENT PROFILE IN ELEMENTARY SCHOOL
Authors: Aryanto Sani , Wangsalegawa Truly , Apriliana Tri Alida , Agustina Putri Ayuni , Erlianda Meyke , Meliyanti Meliyanti
Published: November 2023

The purpose of this research is to provide a comprehensive picture of the development of decodable books based on human security in an effort to strengthen the Pancasila student profile for students in the Early Readers category in elementary schools (SD). The qualitative approach presented descriptively through library research shows several conceptual findings, such as: (1) Decodable Books Terminology; (2) Characteristics of Decodable Books for Early Readers Category (B1); (3) The Concept of Human Security in SD; (4) Internalization of Pancasila Student Profile Values in the Context of Developing Decodable Books in Elementary Schools The library research was carried out in a comprehensive manner by conducting a meta-analysis of several relevant previous studies, taking inventory of several theoretical studies from various sources, and supporting government policies related to the focus of this study. The results of the study show that book development is explicitly contained in BSKAP No. 030/P/2022 Concerning Guidelines for Leveled Books, although unfortunately this has not been comprehensively discussed. The results of this literature study produce propositions that can be followed up in other, more complex studies.
Tujuan penelitian ini adalah untuk memberikan gambaran komprehensif mengenai pengembangan buku ramah cerna berbasis human security sebagai upaya penguatan Pancasila student profilepada siswa kategori Pembaca Awal di Sekolah Dasar (SD). Pendekatan kualitatif yang disajikan secara deskriptif melalui library research menunjukan beberapa temuan yang bersifat konseptual seperti: (1) Hakikat Buku Ramah Cerna; (2) Klasifikasi Buku Ramah Cerna dan Buku Berjenjang; (3) Karakteristik Buku Ramah Cerna untuk Kategori Pembaca Awal (B1); (4) Konsep Human Security di SD; (5) Internaliasi Nilai-Nilai Pancasila student profiledalam Konteks Pengembangan Buku Ramah Cerna di SD. Studi pustaka dilakukan secara komprehensif dengan melakukan metaanalisis pada beberapa penelitian terdahulu yang relevan dan inventarisasi pada beberapa kajian teori dari berbagai sumber serta kebijakan-kebijakan pemerintah yang mendukung terkait fokus kajian ini. Hasil kajian menunjukan bahwa pengembangan buku secara eksplisit terdapat dalam BSKAP No. 030/P/2022 Tentang Pedoman Perjenjangan Buku, walaupun sayangnya belum dibahas secara komprehensif. Hasil studi pustaka ini menghasilkan proposisi yang dapat ditindaklanjuti pada penelitian lainnya yang lebih kompleks.
THE ROLE OF TEACHER IN THE DEVELOPMENT OF READING LITERACY
Authors: Madu Fransiska Jaiman , Jediut Mariana
Published: November 2023

The problem of low reading literacy in the Ruá Catholic Primary School (SDK) was the motivation for this study. The purpose of this study is to describe the role of teachers at SDK Ruá in the development of students' reading literacy. This type of research is qualitative, using data collection techniques through interviews, observation and documentation. The techniques of data collection, data reduction, data presentation and inference (verification) developed by Miles and Huberman were used for data analysis. On the basis of the results of the study, the teachers at SDK Ruá have fulfilled their role and have played an important role in overcoming the main problem related to the low level of reading literacy. The efforts made are to get the pupils used to reading independently, to create a reading corner, to maximise learning by directing the formation of reading literacy, to provide non-text books that the pupils like, and to maximise the use of learning media. Based on the results of the study, it can be concluded that the teachers at SDK Ruá have performed their role optimally. This can be seen from the habits of the students and the physical evidence seen in the school regarding the procurement of books that the students like and the creation of a reading corner.
Penelitian ini dilatarbelakangi oleh permasalahan terkait rendahnya literasi membaca di Sekolah Dasar Katolik (SDK) Ruá. Penelitian ini bertujuan untuk mendeskripsikan peran guru di SDK Ruá dalam mengembangkan literasi membaca siswa. Jenis penelitian ini merupakan kualitatif dengan menggunakan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Analisis data menggunakan teknik yang dikembangkan Miles dan Huberman yaitu pengumpulan data, reduksi data, penyajian data, penarikan kesimpulan (verifikasi). Berdasarkan hasil penelitian, guru di SDK Ruá telah menjalankan perannya dan mengambil bagian penting dalam mengatasi masalah utama terkait rendahnya literasi membaca. Upaya yang dilakukan adalah membiasakan siswa untuk membaca secara mandiri, membuat pojok baca, memaksimalkan pembelajaran dengan mengarahkan pada pembentukan literasi membaca, pengadaan buku-buku nonteks yang disukai siswa, dan memaksimalkan penggunaan media pembelajaran. Berdasarkan hasil penelitian, dapat disimpulkan bahwa guru-guru di SDK Ruá telah menjalankan perannya dengan maksimal dan hal ini terlihat dari kebiasaan para siswa dan bukti fisik yang terlihat di sekolah terkait pengadaan buku-buku yang disukai siswa dan pembuatan pojok baca.
A STUDY OF NEEDS: VIRTUAL REALITY-BASED MODEL IN FOSTERING THE NATIONALISM CHARACTER IN PRIMARY SCHOOL
Authors: Ariesta Freddy Widya , Maftuh Bunyamin , Sapriya Sapriya , Syaodih Ernawulan
Published: November 2023

In today's digital era, education faces challenges and opportunities to integrate technology in the learning process to provide a deeper and more meaningful experience for students. With this background, this study was conducted to investigate the level of nationalism of elementary school students and evaluate the potential and need for learning models based on Virtual Reality (VR). This research involved the participation of 203 students and 12 teachers from grades 4 to 6 in 10 elementary schools located in West Jakarta. Through a specially designed questionnaire, data is collected and then analyzed using quantitative methods. The results of the analysis show that only 48.7% of students show strong characteristics of nationalism, while the other 51.3% appear to lack these characteristics. Apart from that, from the educator side, as many as 84.7% of teachers expressed support and an urgent need for the adoption of VR-based learning models. Based on these findings, this research recommends the development and implementation of a VR-based learning model which aims to increase understanding and appreciation of nationalist values among students. It is hoped that through the integration of educational content with VR technology, students can experience a more immersive, interesting, and effective learning experience in building a sense of nationalism.
Di era pendidikan saat ini, paradigma pembelajaran membutuhkan model yang menggabungkan teknologi untuk menciptakan kesempatan belajar yang signifikan bagi siswa. Tujuan dari penelitian ini adalah untuk mengidentifikasi sejauh mana sifat-sifat nasionalis yang ditunjukkan oleh siswa sekolah dasar dan mengevaluasi perlunya model pembelajaran berdasarkan realitas virtual. Penelitian ini menggunakan pendekatan kualitatif, dengan melibatkan sampel 203 siswa dan 12 guru dari kelas 4-6 di sebuah sekolah dasar di Jakarta Barat. Penggunaan kuesioner sebagai alat pengumpulan data. Data yang diperoleh dianalisis secara kualitatif, dengan menyajikan hasil dalam bentuk deskriptif persentase. Temuan dari penelitian ini mengungkapkan bahwa tingkat nasionalisme di kalangan siswa sekolah dasar kelas 4-6 relatif rendah, sebagaimana dibuktikan oleh tanggapan dari 203 partisipan. Data menunjukkan bahwa hanya 48,7% dari partisipan yang mempunyai karakter nasionalisme, sementara 51,3% sisanya yang terdiri dari 104 siswa belum memiliki karakter nasionalisme. Sehingga berdasarkan studi pendahuluan terkait dengan analisis kebutuhan penelitian tentang perlunya model pembelajaran berbasis virtual reality, sebagian besar guru di sekolah dasar, yaitu sekitar 84,7%, menyatakan perlunya model pembelajaran tersebut. Penelitian ini mengusulkan model pembelajaran berbasis virtual reality yang bertujuan untuk meningkatkan pengalaman belajar siswa melalui integrasi konten media virtual reality yang beragam, menarik dan memberikan pengalaman imersif. Tujuan akhirnya adalah untuk membangun rasa nasionalisme siswa di sekolah.