bluuebunny/crossref_metadata_2025 huggingface dataset:
Harmonization approach to state regulation of development of automotive industry: basic postulates, advantages, disadvantages
Authors: SHEVCHENKO Inna , PLAKHTII Anastasiia
Published: April 2020

Introduction. The automotive industry is an integral and strategically important part of the national economy. Today, in Ukraine, the mechanism of state regulation of development of the automotive industry includes a wide range of legal, administrative, economic and social-psychological methods that potentially have significant effectiveness in stimulating the development of the automotive industry. In practice, domestic automakers are actually left alone by the government with their problems.
The purpose of the paper is development of basic postulates, identification of potential advantages and disadvantages of the harmonization approach to state regulation of development of the automotive industry.
Results. The basic postulates of the harmonization approach to the state regulation of development of the automotive industry are stated in the article on the example of formation of the state strategy of development of the automotive industry on the basis of harmonization with state strategic imperatives and strategies of development of the automotive enterprises. The application of the harmonization approach to the state regulation of development of the automotive industry allows to form a state strategy, taking into account the strategy of development of the automotive enterprises. Also, the separation of the priority directions of the state strategy for the development of the automotive industry from the national strategic imperatives promotes the harmonization and, thus, the synergization of the legal framework. Restrictions on the application of the harmonization approach to the state regulation of development of the automotive industry are: a small number of subjects of the automotive complex; the ordinariness of problems and obstacles to the development of the automotive enterprises; risks of lobbying the interests of some automakers and abuse of state support by automotive enterprises.
Conclusion. In view of the fact that the application of the harmonization approach can distort the competitive environment in the automobile market in view of the strengthening of the state protectionism of the domestic automakers, it is recommended that the mandatory limitation in time and systematically control the implementation of state strategies for the development of the automotive industry. The prospect of further research is the development of organizational and information support for the application of the harmonization approach to the state regulation of development of the automotive industry.
Classification of tactical methods of interview
Authors: SEMENIUK Oksana
Published: April 2020

The article describes the concept of interrogation as an important procedural and often practiced investigative action, which is a form of obtaining evidentiary information, a procedural means of generating and verifying evidence. As a result of the interrogation, a considerable part of the information about the event of the crime is obtained and verified, the motives and purpose of the crime, as well as the conditions under which it occurred and which contributed to its commission, are established. Classifications of tactical methods of interrogation are analyzed.
The purpose of the article is to research and substantiate the classification of tactical techniques of interrogation.
In order to conduct the interrogation effectively, the investigator must be well versed in the psychology of the interviewee, be able to establish correct relationships with them, vary methods of psychological influence or tactical techniques depending on the particular investigative situation, the personality of the interviewee, the evidence available, and so on.
By the quality of the information received, the interrogation is divided into the interrogation of the person giving the knowingly false testimony and the interrogation of the person reporting the true information. A person's testimony may be classified as true, false, or false if the interviewee, for various reasons, admits different inaccuracies, distortions, and the like.
Depending on the complexity of the investigative situation, the interrogation in the conflict situation differs and the interrogation in the conflict situation.
The general procedural task of the interrogation is to obtain from each interviewee all known to him reliable information about the facts and circumstances in which the incident occurred, and about the persons involved in it.
Development trends and structural disorders in the human resource provision
Authors: KRAMAR Oleh
Published: April 2020

The article describes the dynamics of the number of employees employed by large, medium and small construction enterprises, as well as by types of construction activities during the period 2010-2018. On the basis of calculations of the index, speed and intensity of structural changes in the personnel supply of enterprises by types of construction works, their dynamics during the period 2010-2018 was established.
The purpose of the paper is to identify trends in development and structural changes in the staffing of the functioning of construction enterprises.
The functioning of construction enterprises is currently occurring under difficult conditions of external and internal threats to Ukraine's national security, which is reflected by a number of negative socio-economic trends. In particular, human resources, as one of the key factors in the development of construction enterprises, have declined significantly in recent years. This is due to a number of objective and subjective reasons, one of which is the activation of labor migration. After a rapid decrease in the number of employees at construction enterprises during 2010-2015, from 2017, a positive trend is observed. The results of the analysis show that the greatest impact of staffing in the construction of residential and non-residential buildings and specialized construction works in the study period is traced in 2018, and in the construction of engineering structures - in 2012, where the intensity of structural changes showed the highest value. The lion's share of all employees work in small construction enterprises - 156.1 thousand people (53%), medium-sized enterprises - 109.3 thousand people and significantly fewer in large enterprises - 6.8 thousand people (2.5%) in 2018. Changes in the structure of employment by size of enterprises over the years 2010-2018 are observed. The largest number of employees is observed in enterprises specializing in the construction of buildings - about 150 thousand people, including the construction of residential and non-residential buildings - 138.6 thousand people and the organization of construction of buildings - 11.4 thousand people.
Factors and forecast assessments of innovative development of transport infrastructure
Authors: DMYTRIIEVA Oksana
Published: April 2020

Introduction. Due to the introduction of the euro integration vector of the Ukrainian economy development, the modernization and adaptation of the transport infrastructure to the EU standards should take place. For ensuring the efficient operation of transport infrastructure, it is necessary to develop a new, more efficient management model in the form of a national innovative transport HUB.
The purpose of the paper is the offering of mechanism for the innovative development of transport infrastructure based on factor and forecast estimates.
Results. The proposed mechanism of the state regulation of development of national innovative transport HUB is to transform the impact of the environment as the main source of innovation change, which simultaneously serves as a source of resources that infrastructure as an open system uses at the input of its activities to ensure the expected result. The possibility of implementing the proposed mechanism of the state regulation of development of the national innovative transport HUB was analyzed on the basis of the results of activities of individual entities that are part of the transport infrastructure of the Kyiv region.
Conclusion. The simulation results prove that the developed simulation model of innovative behavior of the transport infrastructure objects has considerable potential for explaining the peculiarities of the innovative behavior of the transport infrastructure objects of the Kyiv region, identifying and implementing priority innovative projects. Factor and predictive assessments of the innovative development of transport infrastructure of the Kyiv region, allows to evaluate the impact on the innovative behavior of certain factors, including the degree of development of elements of innovative infrastructure and the effectiveness of measures for state regulation of innovative activity of transport infrastructure objects in the coordinates of two-dimensional matrix “Efficiency-Reliability”.
Behavioral finance and their impact on the financial results of the enterprise
Authors: HAIDARZHYISKA Olha , SHCHEPINA Tetiana , MASIUK Iryna
Published: April 2020

Introduction. The article analyzes the differences between traditional finance and behavioral finance. The basic tools of micro-behavioral finance are highlighted, the influence of behavioral finance on ensuring the effective result of the activity of economic relations is determined. The necessity of further study of behavioral finance in modern financial science is substantiated. It describes how behavioral finance is intended to explain the behavior of economic relations in financial market decision-making, as well as how the behavioral approach is sufficiently manifested in predicting the effects of an entity's activities today.
Purpose. The methodology of work is studied in the understanding of the concept of "behavior of people", as well as their representatives on the subjects of economic dependence.
Results. In recent decades, a new science has emerged and is developing - behavioral finance, which is aimed at clarifying a number of anomalies that emerge in the financial markets. Behavioral finance casts doubt on the rational behavior of market participants and examines deviations in the decision-making system.
Conclusion. Assessment of the prospects of enterprise development, taking into account changes in the economy and behavioral finance is the basis for the formation of forecast data and drawing up plans. As a rule, virtually all forecasting methods are based on changes that occur from one period to another, without taking into account the behavioral factor, which allows only to predict the financial results of the enterprise while maintaining existing trends in the market environment, without taking into account possible qualitative changes and may lead to inefficient economic activity, and thus to a decrease in profit.
Forecasting the economic effect from state stimulation of internal demand for automobiles
Authors: SHEVCHENKO Inna
Published: April 2020

Effective interaction of the state with automobile manufacturers should be based on mutually beneficial conditions, and the result of such cooperation should have a concrete economic effect. Today Ukrainian automakers need the state support for stimulating the domestic demand for their products. The purpose of the paper is to forecaste the economic effect of state stimulation of internal demand for domestic automobiles. Results. The article tested the methodological tools for forecasting the economic effect of state stimulation of internal demand for domestic automobiles. Ukraine is characterized by a situation where the initial demand and the demand expected due to the state stimulation is less than the production capacity of automotive enterprises. This situation does not require additional capital investment in extensive expansion of production, but may require investment in the revitalization of fixed assets. The economic effect of the state stimulation of internal demand for domestic automobiles has been determined for the period 2020-2024, as for the automotive enterprises (PrAT “Promavtoinvest”, сorporation “Bogdan”, PrAT “Ievrokar”, PrAT “AvtoKrAZ”, PrAT “BAZ”, PrAT “Chasivoiarski avtobusy”, PrAT “Chernihivskyi avtozavod”, PAT “Cherkaskyi avtobus”) in the form of net profit, as well as for the state in the form of replenishment of the State budget as a result of payment by the automakers of the value added tax and the enterprises profit tax. In case of state stimulation of internal demand for domestic automobiles Ukrainian automotive enterprises will receive a total economic effect of 137.47 million UAH in the period 2020-2024. As a result of the state stimulation of internal demand for domestic automobiles in the period 2020-2024 automakers will be paid to the State budget 15613.60 million UAH, including 13618.31 million UAH in the form of value added tax and 1995.29 million UAH in the form of enterprises profit tax. Conclusion. The results of the research confirmed the economic feasibility of the state stimulation of internal demand for domestic automobiles in Ukraine.
Aspects of legal regulation of the cryptuality of Ukraine and EU countries
Authors: YAMNENKO Tetiana
Published: April 2020

The purpose of the paper is to determine the financial and legal nature of cryptocurrency, its characteristic features, the history of cryptocurrency on the basis of domestic and foreign scientific intelligence, current legislation of Ukraine and foreign experience. Approaches to determining the nature of cryptocurrencies are available in the world and national practice. Research methods: documentary analysis and synthesis, comparative analysis, objective truth, cognitive-analytical, etc. The author analyzes the situation of determining the legal status of cryptocurrency in foreign countries and Ukraine, and substantiates the peculiarities of the application in the world practice of three basic approaches to regulation of the cryptocurrency market. The article presents a number of practical problems that determine the need to intensify the activity of the state on the legal regulation of cryptocurrency in Ukraine. Discussion: the analysis of the developments concerning the cryptocurrency market development was carried out, which made it possible to distinguish the relevant tendencies of its development in Ukraine for the future. The necessary determinants of implementation the efficient regulation approaches to the cryptocurrencies’ transactions and the ways of legislative base formation in Ukraine are shown. To our mind, the main steps for Ukrainian financial market regulators nowadays could be recognition of cryptocurrencies as digital currencies, introduction of favorable regime of cryptocurrencies market regulation, and development of fluent approaches to the taxation of incomes generated by transactions with cryptocurrencies. The author concludes that, in the long term, blockchain technology in Ukraine can be actively used not only for IT technologies and cybersecurity, but also for data storage in the real estate trade and property registration, cadastral accounting, public administration, banking, education, medicine, trade, insurance, etc. Therefore, the author calls the issue of regulatory regulation of cryptocurrency in the territory of our country relevant and necessary, because cryptocurrency is becoming more and more popular in international practice, and its development is almost impossible and economically impractical.
On development of the concept of permanent establishment in the age of digitalization within the context of taxation of cross-border activity
Authors: KOVALSKA Svitlana
Published: April 2020

Introduction. The article considers modern developments of the concept of permanent establishment in the context of taxation of cross-border activities. The concept which was developed in 1920s has remained virtually unchanged since the early 1960s, despite the huge changes in the way that international business is conducted since then. However, as nowadays acknowledged, digitalization of business creates tax challenges, in particular, in a way taxing rights are distributed between the states. These challenges also raise questions regarding the ability of the existing international tax framework to determine where economic activities are carried out and value is created for corporate tax purposes.
The purpose of the paper is to consider the developments around the concept of permanent establishment to address tax challenges of the digital economy, in particular, a new nexus for permanent establishment related to digital activities.
Results. The purpose of the international taxation system’s design is to ensure fair allocation of taxing rights between different jurisdictions. While the general consensus is that taxation should take place where the value is created the current tax framework lack mechanisms which would ensure such taxation. This issue has been raised in research papers and addressed by the Organization for Economic Cooperation and Development. Although the BEPS Final Report identified tax challenges created, inter alia, by outdated concept of permanent establishment no common consensus was reached regarding measures to be taken to address those challenges. However, as a result of further work the concept of a new nexus was proposed and is being currently discussed.
Conclusion. Introduction of the new nexus on an international level will provide the basis for fair allocation of taxing rights between states and will help to prevent unilateral measures taken by different countries to ensure taxation of digital activities within their jurisdictions that may create further distortions.
Methodical foundations of the preventing monitoring of aviation industry economic agents
Authors: NIENNO Iryna , HRINCHENKO Yurii
Published: April 2020

The article formulates the methodical grounds for preventive monitoring of service and production components of economic agents of aviation industry. The structural-logical scheme for monitoring by quantitative parameters and by consumers’ feedback was proposed. The preventive monitoring is a valuable tool to recognize the interaction between government and industry’s goals considering sustainable development. The goal of the article is to develop methodological grounds for preventive testing of economic agents of the aviation industry, which will include assessment parameters, assessment scale, role instructions and transparency of results. The preventive tasting of airport operations is based on travelers’ experience on: queuing, airport shopping, terminal cleanliness, terminal seating, food beverages, Wi-Fi connectivity, terminal signs, airport staff, sentiment. The preventive testing for airline experience includes: value for money, cabin staff, seat comfort, food comfort, inflight entertainment, ground service, Wi-Fi connectivity, sentiment. The preventive testing for aircraft onboard experience assesses: legroom, seat recline, seat width, aisle space, viewing TV, power supply, seat storage, sentiment. The preventive testing for aircraft manufacturing and maintenance analyses: design, full-cycle manufacturing, warrantee, post-warrantee repair, consolidated designing, manufacturing and maintenance process, leasing, technological modernization, licensing. The article provides the comprehensive system for a preventive monitoring based on customer value, which fixes the key parameters for improvements of the operation of the economic agents of the industry. The conclusion of the research reasons the application of quality assessment based on consumer value created by industry’s agents for a preventive monitoring along financial evaluation and bankruptcy probability for the assessment of the sustainable development of the industry. The perspective of the further research may focus on formulating signaling system for government instruments and on detailing the rating scale for the industry’s agents, based on benchmarking practice.
Main advantages of the cluster model of the tourist business organization in the region
Authors: TABENSKA Oksana
Published: April 2020

Introduction. The article explores the role of the European Union in the unification of Eastern and Western Europe, in the development of a stable economic and social situation in Germany, the development of tourism in Brandenburg, namely in the city of Cottbus.
The purpose of the paper is to explore to develop the tourism sector in Germany, to create a design model for the Cottbus tourist and recreational cluster.
Results. Germany is a special country trying to overcome the negative consequences of the tragic past. The two world wars are reflected in the architecture, cultural and historical monuments. The European Union is a new political institution created by nation-states after World War II. The European Union is now achieving economic and political integration, and this process is one of its most ambitious projects. Using the author's own experience, we have analyzed the changes that took place in the German city of Cottbus over a rather long historical period, namely: in the German Democratic Republic and after the unification of Germany. Cottbus hotels and restaurants are being researched to help cater to such top tourist needs as accommodation and food. The Cottbus Tourism and Recreation Cluster will enhance the region's competitiveness and integrate the management, research, hotels, restaurants, travel agencies, museums, festivals, exhibitions, fairs, zoos, planetariums, castles and other structures.
Conclusion. Therefore, it is precisely through the cooperation of public authorities, scientific, research institutions, tourist agencies, hotel and restaurant complexes, information-tourist centers, transport companies, banking institutions, insurance companies that the competitiveness of enterprises and organizations increases, a synergistic effect arises. Research on the problems and prospects of green tourism development in Germany needs to be continued.
The methodological aspects of assessment of solvency and liquidity of agricultural enterprises
Authors: DVORNYK Inna
Published: April 2020

In modern conditions, the search for opportunities to strengthen the financial position and increase financial stability becomes a priority task of business entities, which is solved by means of a comprehensive systematic analysis of the enterprise.
The purpose of the paper is to analyze the existing methodological approaches to assess the liquidity and solvency of an agricultural enterprise and to determine the directions of their improvement. Solvency is the presence in the enterprise of funds for repayment by them in due time and in full of their debt obligations arising from credit and other transactions of a monetary nature. Liquidity is a way to maintain solvency. Liquidity of an enterprise includes the concepts of liquidity and balance sheet liquidity. The article summarizes the classification of assets and liabilities of the balance sheet and defines the conditions of its absolute liquidity. The method of estimation of solvency and liquidity indicators is presented. The main factors, that influence the on the level of solvency of an agricultural enterprise, are summarized: nature of the enterprise activity, stock status, terms of settlements with debtors, state of accounts receivable.
Areas of increase of solvency are distinguished: ensuring balance of assets and liabilities, increase of sales volumes and reduction of expenses, coordination of plans of production and sale, ensuring of uninterrupted work of the enterprise, attraction of long-term loans for financing of capital expenses, rational management of available financial resources, including determination of optimal volumes of production stocks control over the shipment of products, compilation of receivables, management of receivables, the collection of receivables in the next period, the use of modern forms of refinancing.
The problem of forming the image of a public servant
Authors: HORDIICHUK Mariia , KOTENKO Nadiia
Published: April 2020

Introduction. With the implementation of public sector reforms in Ukraine, issues of increasing public confidence in the civil service as a whole and its representatives - civil servants - in particular, are updated. Ethical education measures for both existing and future civil servants (which over time must be filled by the ranks of state bodies - students and cadets of specialized universities) are highlighted. From the very beginning, future civil servants have the need to form and maintain a positive image of the representatives of the state apparatus, using the best examples of service to the people and the state, patriotic, highly professional and conscientious civil service. In Ukraine, as in all EU countries, the assessment of the effectiveness of public authorities is directly linked to the level of trust in relations between society and government, in the formation of which the image of public servants formed in the public consciousness is of paramount importance. In turn, personal experience of interacting with specific officials is often equated with the image of the public service as a whole. Thus, the image of a particular civil servant depends largely on the image of the entire public service.
Purpose. This scientific article focuses on the problem of forming the image of the modern Ukrainian civil servant as one of the indicators of the effectiveness of the civil service as a whole.
Results. It is established that the positive image of a civil servant in Ukraine is not so much in an unstable position as it is in general unformed. Even the creation of new government bodies and the practice of recruiting individuals after numerous competitions and inspections have failed to create a positive image of these bodies and their employees in the population.
Conclusion. To create and maintain a positive image of a civil servant, it is advisable to use the following measures: setting up public relations, increasing the openness of civil servants; cooperation with non-governmental organizations, public institutions; control over the performance of their duties by the state enhancement of ethical education of civil servants, starting with high school; rigorous selection for the civil service, taking into account the competence, communication skills and external qualities of the future civil servant; providing services to coaches specializing in management, etc.
Features of application of efficient competitiveness assessment of enterprise
Authors: LUKIANCHUK Olena , VOLKOVA Domnikiia
Published: April 2020

Introduction: In today's business environment, issues related to the competitiveness and sustainability of a country, region, or individual enterprise are a priority. Moreover, the competition of the enterprise is the most important factor contributing to the improvement of the efficiency of the national economy. The experience of the most economically developed and competitive countries of the world shows that one of the main elements of enterprise competitiveness management is to assess the level of its economic development. The diversity of all the approaches and methods of assessing the competitiveness of the enterprise, discussed in the article, is combined with the lack of systematic ideas about the mechanisms, priorities and factors of the formation of the enterprise's competitiveness in the development of the national economy of the country, which is currently quite relevant topic.
The purpose of the paper is to determine the features of methods of assessing the competitiveness of the enterprise.
Results. One of the main elements of enterprise competitiveness management is to evaluate its functioning both qualitatively and quantitatively, although only quantitative assessment allows to measure and manage its existing competitiveness. In modern conditions, the assessment of the competitiveness of the enterprise and its products in the country is an important condition for the development of economic security of the country, state, regional and sectoral policies.
Conclusion. To date, every enterprise, especially in unstable market conditions and the availability of both true and fake information, in practice requires the use of different methods and methodological approaches, which can be used to weigh all the analyzed indicators and results of competitive activity of the enterprise and to choose the necessary direction for further effective operations and stable competitive positions. The methods and methodological approaches presented in the article are all different with their advantages and disadvantages, as well as a certain set of indicators of competitive analysis of both external and internal activity of the enterprise. That is why, for the management of the enterprise it is necessary to select only the base of indicators that are necessary for them, and already with their help to choose the most acceptable and effective method of evaluating the competitive positions of the enterprise.
Tuition in the economy of education
Authors: TUR Iryna
Published: April 2020

Introduction. The question of obtaining higher education is highly relevant all over the world today, particularly in Ukraine. The modern system of financing higher education has big and complex problems and remains one of the most important and least settled issues of our country. The opportunity to obtain high-quality education in a prestigious higher educational institution often depends not only on the level of knowledge and readiness of the young person, but also on his/her ability to pay for the education. Thus, the lack of research on the relationship between the cost of higher education as a factor affecting the educational economy, deserves particular attention regarding the influence on the socio-economic status of the nation, and makes the selected topic significantly relevant.
The purpose of the paper is to investigate the impact of the cost of higher education on the economy of the state and justify the need to consider this issue from the point of view of the education economy.
Results. The article presents the scientific views on the interpretation of the concept of education economy. The theoretical and methodological foundations of the educational economy are characterized. The article also defines the problems of financing higher education from the state budget as it remains one of the most important and complex issues which are not sufficiently settled in our country. There is a review of the functions of education, which aim is to provide a higher level of income and increase the level of well-being of the individual. It is shown that accessibility to higher education for the population has an impact on the distribution of income in society, leads to increased productivity, which is resulted in the growth of individual employee’s income and in increased productivity in the national economy and rises the total income of society.
Conclusion. Due to the fact that the main priority of the state in the part of the education economy is to increase its level, higher education should be used as a tool of state socio-economic policy for the development of this sector and support of talented young people. Knowledge generated in higher education is the most important and inexhaustible resource for a science-based economy. In today's context, education needs to be guided by the demands of the labor market, since the education market is an integral part of this market, because it generates a demand for employees of the required specialties.
Ways to improve minimization of receivables and payments and management by them
Authors: BONDARENKO Olha , MASIUK Iryna
Published: April 2020

Introduction. To date, every entity has faced accounts receivable and payable. There are times when debt becomes overdue. An entity cannot repay its debt because debtors do not repay their debt. In fact, receivables and payables are closely linked, which in turn has a negative effect on the balance sheet and financial performance of any counterparty. This article discusses cases of arrears and ways of overcoming (reducing) accounts receivable and payables.
The purpose of the paper is to study the factors that influence the increase in accounts receivable and payable within the internal and external activities of the enterprise.
Results. In today's economic environment, a large number of Ukrainian enterprises went bankrupt and liquidated because they were unable to pay their debt to creditors. Also this situation arose due to a certain amount of cash, which was in circulation and in time did not enter the current account of the enterprise for payment of accounts payable. On the balance sheet receivables and payables account for a large percentage of both their and others' debt. We'll look at how and under what conditions debt can be reduced.
Conclusion. It is advisable to balance receivables and payables in order to control the debt at the enterprise. The constant cash flow should not stop. The debt of the debtors goes to pay off the debt to the creditors. The optimal ratio is when the accounts payable exceeds accounts receivable by 10-20%.
Features of accounting and analysis of accounts payable with suppliers and contractors at enterprises, institutions, organizations of Ukraine
Authors: BULKOT Hanna , IVANOVA Liudmyla
Published: April 2020

Introduction. The amount of accounts payables of an enterprise largely depends on the quality and efficiency of accounting and analysis of settlements with suppliers and contractors. It is an important component for successful cooperation and providing complete, truthful and impartial information on the financial position, company performance and cash flow of the enterprise for making management decisions.
The purpose of this paper is to find ways to improve the accounting and analysis of accounts payable with suppliers and contractors by summarizing the theoretical and practical aspects of the selected topics.
Results. One of the most important components of current liabilities is accounts payable with suppliers and contractors. As practice shows, accounting, analysis and control of payments with counterparties have so far received insufficient attention. We consider it is necessary to improve the accounting of settlements by using additional analytical accounts on terms of debt repayment. Also, the authors propose to introduce an analytical table of control and management of accounts payable, the register of documents for payment and statement of settlements with suppliers and contractors into the accounting system to facilitate the accounting and analysis of settlements. An important element of the management of liabilities to suppliers and contractors is the correct and timely analysis, which is carried out to obtain prompt and objective information on accounts payable. Therefore, it is necessary to conduct a comprehensive financial analysis of accounts payable using various indicators and methods.
Conclusion. Therefore, summarizing all of the above, we can conclude that settlements with suppliers and contractors are an important element of the economic mechanism of any enterprise. At the moment, we are all watching with attention the increased impact of the Coronavirus (COVID-19) outbreak, which has, by now, affected many countries globally, including Ukraine. There is a trend of deterioration of the financial situation of domestic enterprises. This situation is a threat to their future existence. If corporations begin to announce large defaults on payments, businesses stop working and many people lose their jobs, there will be the real catastrophe. Therefore, if businesses want to operate normally and be able to withstand external circumstances, they should reasonably manage accounts payable with suppliers and contractors to be solvent and independent at such a difficult and unstable time.
Positive image as a key factor of increasing the enterprise's competitiveness
Authors: FAIZOVA Svitlana , FAIZOVA Olha , HUTSALOVA Viktoriia
Published: April 2020

The article is devoted to defining the essence and role of corporate (value) image as a factor of the value-oriented competiti-veness at the enterprise. The relevance of topic is due to growing role of intangible assets, image of the company, in the growth of its market value. Need for further research is connected with the problem of valuation of image. It is also connected with fact that in the highly concentrated basic industries of economy in Ukraine the overwhelming number of enterprises are cost oriented. Purpose of the work is to improve methodology of assessing the image of a value-oriented enterprise based on the concept of Balanced Scorecard - BSC. The system-structural analysis and the method of logical generalization were used to clarify essence and place of image in the structure of intangible assets of the enterprise, factor and economic-mathematical analysis – to form the BSC management panel and to calculate the integral index of corporate image; critical analysis - to compare alternative approaches to form a Balanced Scorecard and role of company image in the implementation of its cost growth strategy. Assessment of the corporate (value) image of a metallurgical value-oriented enterprise is implemented by the normative method of integral evaluation of the investment attractiveness of enterprises and organizations. The Balanced Scorecard - BSC concept, which is emerged as a system of estimation of the cost and efficiency of the enterprise using measuring instruments of material and intangible factors of its value creation, was used as a tool for assessing the corporate (value) image of a metallurgical value-oriented enterprise. The validity of valuing image of a value-oriented enterprise based on the BSC concept is that a positive image of an industrial enterprise produces its future value in the stock market, which allows it to gain an edge over its competitors. The authors have improved the method of estimating the image of a value-oriented enterprise, which, unlike the known ones, involves the calculation of integral index of the corporate image of enterprise on the basis of the Balanced Scorecard. The comprehensive assessment of the indicator takes into account both positive characteristics and reasoning for the choice: significant orientation on expectations of the investment community; the possibility of taking into account contribution of intellectual capital of the enterprise in the creation of its future value; simplicity of calculation and availability of indicator logic perception at all levels of management; the ability to navigate key factors of value creation and value image of the enterprise to lower levels of management. The practical value of the proposed methodology for the assessment of corporate image is to determine the strategy of its adjustment and increase the strategic competitiveness of the enterprise.
Durability of Disposable N95 Mask Material When Exposed to Improvised Ozone Gas Disinfection
Authors: Dennis Robert , Pourdeyhimi Behnam , Cashion Avery , Emanuel Steve , Hubbard Devin
Published: April 2020

The principle finding of this report is that both commercial and a novel material used for N95 mask filters can endure many cycles of disinfection by ozone gas (20 ppm for 30 minutes) without detectable degradation or loss of filtration efficiency. 

N95 masks and surgical masks (hereafter referred to as masks) typically use a filtration material fabricated from meltblown polypropylene.  To achieve maximum filtration efficiency while maintaining a reasonable pressure drop, these nonwoven fabrics are also electrostatically charged (corona discharge is the most common method used), to maximize attraction and capture of aerosols and solid particulates.  Under normal circumstances, the reuse of masks is generally discouraged, but in times of crisis has become a necessity, making disinfection after each use a necessity.  To be acceptable, any disinfection procedure must cause minimal degradation to the performance of the filter material.  Possible performance degradation mechanisms include mechanical damage, loss of electrostatic charge, or both.  One of the most practical and direct ways to measure combined mechanical and electrostatic integrity, and the subsequent ability to reuse mask filter material, is by the direct measurement of filtration efficiency.

In this paper, we report that small numbers of disinfection cycles at reasonable virucidal doses of ozone do not significantly degrade the filtration efficiency of meltblown polypropylene filter material. By comparison, laundering quickly results in a significant loss of filtration efficiency and requires subsequent recharging to restore the electrostatic charge and filtration efficiency.

A common assumption among biomedical scientists that ozone is far too destructive for this application.  However, these direct measurements show that mask materials, specifically the filtration material, can withstand dozens of ozone disinfection cycles without any measurable degradation of filtration efficiency, nor any visible discoloration or loss of fiber integrity.  The data are clear: when subjected to a virucidal dose of ozone for a much longer duration than is required for viral inactivation, there was no degradation of N95 filtration efficiency. 

The specific dosages of ozone needed for ~99% viral inactivation are thought to be at least 10 ppm for up to 30 minutes based upon an extensive literature review, but to standardize our testing, we consider a dose of 20 ppm for 30 minutes to be a reasonable and conservatively high ozone disinfection cycle.  The material tested in this study withstood dosages of up to 200 ppm for 90 minutes, or alternatively 20 ppm for up to 36 hours, without detectable degradation, and further testing suggests that up to 30 or more disinfection cycles (at 20 ppm for 30 minutes) would result in less than a 5% loss of filtration efficiency. This report does not address the effect of ozone cycling on other mask components, such as elastics.
Burden of Influenza in Patients visiting Emergency Department for Treatment of Influenza Like Illness at THQ Hospital Shujabad, Pakistan
Authors: Siftain Ali , Chaudhry Mamoona , Zulfiqar Taiba , Kaunain Syed Ali , Zaman Muhammad Sher
Published: April 2020

Background: Viral infection of the respiratory tract is a common illness syndrome in humans. Human respiratory tract is infected by large number of viruses. Self-constraining infections are caused by most of them e.g. normal chilly and intense bronchitis. Seriousness of illness relies upon specific infection and furthermore on host factors. Flu influences all age gatherings; an extensive number of bleakness and mortality happens in high hazard gathering e.g. elderly patients with chronic disease.
Methodology: The research was completed in Shujabad, Multan. A prospective study was conducted for a period of three months in order to define burden of flu among cases of influenza-like illness as they visited emergency department of the THQ Hospital Shujabad, Multan. Data was analyzed by using SPSS software with 95% confidence interval. Chi-square test was used to measure the association of risk factors. CI (cumulative incidence) of disease (influenza) was calculated by standard formula.
Results: There were 16332 patients visited emergency department of the hospital for the treatment different health issues. Total numbers of influenza like illness patients enrolled in current study were 244 and cumulative incidence was calculated to be 1.49%. Among these 244 ILI patients, 12 patients were hospitalized in the emergency department for advance respiratory care which was 4.9% of the ILI patients and 3 patients died among the 12 hospitalized patients due to the severe respiratory attack which was (1.2%) of ILI while rest of the patients were discharged as they were stable. All of the 244 ILI patient samples were sent to the laboratory for PCR and results was showing that 35 were influenza positive which was 14.3% of the ILI cases presented in emergency department of the hospital.
Conclusion: It was concluded that Influenza virus strains are circulating in general public of the Tehsil Shujabad, District Multan. This study therefore indorses the need for continuous surveillance of influenza as an important public-health issue. It also raises the question of rational vaccination policy for influenza. Finally, there is the question of clinical diagnosis where specific treatment/antiviral treatment is available.
Evaluation of Records of Oral and Maxillofacial Surgery Cases Reported at Abbasi Shaheed Hospital and Karachi Medical and Dental College, Pakistan
Authors: Iqbal Sana , Ahmed Sufyan , Ali Zahid , Kashif Mehwash , Aslam Ayesha
Published: April 2020

Background: Oral and Maxillofacial Surgery department is a diverse field in dentistry. Record maintenance has been established as one of the key factors in the success and integrity of health care institutes.Objective: The objective of the study was to evaluate the records of oral and maxillofacial surgery cases reported to oral and maxillofacial surgery department, Abbasi Shaheed Hospital and oral surgery OPD of Karachi Medical and Dental College.Methods: Cross sectional study was conducted in at ASH and KMDC from July 2019 to September 2019. The data from January 2017 to July 2019 was retrospectively noted through electronic surgical record of ASH and records of the Oral Surgery OPD of KMDC. Inclusion criteria was patients records of both genders of 5–70 years age, having complaint of any oral or dental pathology or pathologies, trauma and impactions. Data was calculated manually by calculating frequencies and percentages for the trauma, impaction and pathology cases of patients.Results: In 2017, 239 cases were treated under general anesthesia from which trauma 11. 45% (n=11), followed by 48. 11% (n=115) cases of oral pathologies, total 11.7% (n=28) cases of complicated exodontias. In 2018, among 211, 51.1% (n=108) cases were trauma followed by 39.3% (n=83) cases of oral pathologies, whereas, total 9.4% (n=20) complicated exodontias cases were observed. During 2019 (January to July), 168 cases 36.2% (n=62) cases were diagnosed as trauma, in oral pathology, overall 36.2% (n=62) cases were surgically excised. Total 23.2% (n=39) complicated exodontias. In 2017, 25122 cases were reported in Surgery OPD of Karachi Medical and Dental College. Total 36.2% (n=9097) teeth were extracted from which 1.93% (n=486) cases were surgical impaction. On the other hand, 1.65% (n=416) patients were treated through minor oral surgeries. In 2018, 29008 cases were reported in Surgery OPD. Total 42.7% (n=12377) teeth were extracted from which 0.92% (n=268) cases were surgical impaction. On the other hand, 0.71% (n=208) patients were treated through minor surgeries. In 2019, January till July 13028 cases were reported in Surgery OPD. Total 42.6% (n=5559) teeth were extracted from which 0.66% (n=87) cases were surgical impaction. On the other hand, 0.68% (n=89) patients were treated through minor surgeries.Conclusion: It has been concluded that evaluation of the records of oral and maxillofacial surgery cases reported to oral and maxillofacial surgery department, Abbasi Shaheed Hospital and oral surgery OPD of Karachi Medical and Dental College were high and appropriate measures should be taken in order to manage these problems timely and effectively.