bluuebunny/crossref_metadata_2025 huggingface dataset:
A Survey of Machine Learning Approaches to Cyber Data Breach Detection: Current Challenges and Future Research Directions
Authors: Yeboah Paul Ntim , Kayes A S M , Rahayu Wenny , Pardede Eric , Mahbub Syed
Published: June 2024

Although several machine learning driven solutions are deemed to be
effective at detecting data breaches, the recent proliferation in data
breach incidents resulting from cyber attacks demands an updated,
thorough analysis of machine learning (ML) based data breach
countermeasures to identify research gaps and guide future studies. In
view of this, this study employs a systematic approach and draws insight
from 81 research articles to classify machine learning based data breach
countermeasures using six criteria namely learning tasks, learning
classifiers, proactive learning strategies, feature engineering methods
and multimodal approaches. In classifying the studies, we: (a) propose a
taxonomy of feature extraction and representation to classify studies
using ten sub-criteria, (b) identify proactive learning techniques to
categorise studies using four sub-criteria including self labelling,
data augmentation, automated feature extraction and re-training, (c)
classify multimodal machine learning approaches used in the studies into
three fusion sub-criteria: namely early fusion, intermediate fusion and
late fusion. To aid the literature identification, we analyse forty
recent incidents and obtain prevalent cyber attack vectors of data
breaches, which we present as the general workflow for data breaches due
to cyber attacks. Finally, we highlight the research issues associated
with existing ML-based data breach countermeasures and recommend future
research directions.
Implementasi Ekosistem Bisnis Digital untuk Pemberdayaan Masyarakat Pedesaan: Studi Kasus di Kabupaten Gowa, Indonesia
Authors: Geraldina Ira , Arifin Andi Harmoko , Rahim Abdul Rahman , Andriyansah Andriyansah
Published: June 2024

Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk melakukan pendampingan penerepan ekosistem bisnis digital pada program pemberdayaan desa “One Village One Product” pada UMKM Binaan Dinas Koperasi dan UKM Kabupaten Gowa. Program PkM meliputi pelatihan dan pendampingan penerapan teknologi product branding dengan menggunakan pendekatan pemasaran digital. Progam PkM dilatarbelakangi oleh permasalahan yang dihadapi mitra beserta binaannya yang memiliki kesulitan branding, dan pemasaran, sehingga Dinas Koperasi dan UKM Kabupaten Gowa terkendala untuk melakukan evaluasi efektivitas program “One Village One Product” yang digagasnya. Program PkM bekerja sama dengan Dinas Koperasi dan UKM Kabupaten Gowa dan Kecamatan Bontomarannu yang meliputi UMKM binaan pada tiga desa, yaitu Desa Romang Lompoa, Balang-Balang, dan Borongloe. Kecamatan Bontomarannu dipilih dari 18 Kecamatan dibawah binaan Dinas Koperasi dan UKM Kabupaten Gowa karena UMKM pada ketiga desa tersebut menjadi percontohan bagi UMKM di 17 kecamatan lainnya. Luaran wajib ditargetkan dari PkM ini adalah publikasi pada jurnal Pengabdian Kepada Masyarakat, sedangkan luaran tambahannya berupa publikasi media masa setempat.
Pemberdayaan Unit Mahasiswa Melalui Pelatihan Pembuatan Produk dan Pendampingan Usaha Olahan Ikan Asap Sebagai Pangan Lokal Gorontalo
Authors: Dewi Ayu Bulan Febry Kurnia , Arbie Fitriyan , Amalia Mutia Reski , Utama Deddy Alif , Maharani Dyah Fitri , Ahmad Rodiyatan Mardiyah R , Ntau Liean A
Published: June 2024

Data tracer study yang dilakukan oleh Poltekkes Gorontalo pada tahun 2021 menunjukkan bahwa 33,56% lulusan belum bekerja. Lulusan yang memiliki usaha sendiri masih sedikit yaitu 0,5%. Hal ini menunjukkan bahwa sedikitnya minat lulusan dalam memulai wirausaha yang saat ini menjadi salah satu pekerjan menjanjikan. Permasalahan yang dihadapi oleh calon wirausahawan yaitu ide, inovasi produk, sumber daya, manajemen, permodalan, produksi, pengemasan, pemasaran, hingga perijinan. Hal ini melatarbelakangi pengembangan kewirausahaan Poltekkes pelatihan pembuatan produk dan pendampingan usaha olahan ikan asap sebagai pangan lokal Gorontalo. Tujuan: Pengembangan kewirausahaan Poltekkes dengan pemberdayaan unit mahasiswa melalui pelatihan pembuatan produk dan pendampingan usaha olahan ikan asap sebagai pangan lokal Gorontalo. Metode pelaksanaan: Perekrutan mahasiswa melalui seleksi, diskusi penyadaran kewirausahaan, pelatihan pembuatan olahan ikan, pembuatan bisnis plan dan praktek pemasaran produk. Hasil yang dicapai yaitu terpilihnya 10 orang peserta melalui seleksi, tersusunnya 4 bisnis plan produk olahan ikan asap, terlaksananya diskusi motivasi kewirausahaan dengan menghadirkan narasumber dari Dinas Kumperindag Provinsi Gorontalo, adanya produk olahan ikan asap yang layak dipasarkan (Papica, Panada Tore, Sambal Roa, dan Basreng Roa), terlaksananya praktek pemasaran produk olahan ikan asap di Pojok Gizi HIMAJU, ruang Publik Gelanggang Remaja, secara digital. Selain itu peserta terfasilitasi pembuatan NIB (Nomor Induk Berusaha) dan sertifikat halal oleh Dinas Kumperindag. Simpulan: Pengabdian kepada masyarakat ini telah memberikan motivasi kewirausahaan, mendampingi pembuatan bisnis plan produk olahan ikan asap, pemberian pelatihan pembuatan produk olahan ikan asap serta praktek pemasarannya pada mahasiswa.
Physical Activity and Junk Food Consumption Patterns with the Incidence of Adolescent Obesity
Authors: Patrichia Yolanda , Yuliantini Emy , Krisnasary Arie , Yunianto Andi Eka
Published: June 2024

Obesity results in a risk of cardiovascular disease such as hypertension and metabolic disorders such as kidney disorders, cancer and potentially social phobia disorders.  The incidence of obesity in adolescents is considered serious because it will continue into adulthood. Obesity can occur because teenagers do less physical activity and eating patterns that often consume junk food. This study aimed to determine the relationship between physical activity and junk food consumption patterns and the incidence of adolescent obesity in SMA Negeri 1 Bengkulu City in 2023. This research used a case control research design. Research subjects whose nutritional status was obese were identified in the past to determine the presence of risk factors. The subjects for this research was class X and class XI of SMAN 1 Bengkulu City with 76 subjects using purposive sampling technique.  Data analysis used the Chi-square test. The results of this study indicated that there was a relationship between physical activity and the incidence of adolescent obesity at State Senior High School 1 Bengkulu City in 2023 (p-value=0,005, OR=4,632) and there is a relationship between junk food consumption patterns and the incidence of adolescent obesity at SMAN 1 Bengkulu City in 2023 (p-value=0,000, OR=6.981). Teenagers in Bengkulu City 1 Public High School mostly do not strenuous physical activity, and almost some teenagers often eat junk food. Suggestions for subjects include education to increase knowledge and attention to the importance of regulating physical activity and eating patterns as well as optimizing nutritional status.
Perspektif Hexagon Fraud Theory Sebagai Indikator Kecurangan Laporan Keuangan
Authors: Widodo Agus
Published: June 2024

This study aims to examine fraudulent financial reporting as measured using the perspective of the hexagon fraud theory. Samples were taken based on purposive sampling criteria for companies in the LQ45 index category listed on the Indonesia Stock Exchange which published annual reports for 2019-2021. This research is an empirical research that is descriptive in nature and the analysis technique uses multiple linear regression. The results showed that the variable fraud hexagon: opportunity and razionalization had a significant negative effect on fraudulent financial reporting. While stimulus, capability, collusion and ego variables have no effect on fraudulent financial reporting
NAVIGATING THE LAW OF KARMA: UNDERSTANDING, MANAGING, AND INTEGRATING SPIRITUAL WISDOM
Authors: Prof.Gurudutta P Japee
Published: June 2024

The concept of Karma, rooted in various spiritual and religious traditions, embodies the principle of cause and effect, suggesting that our actions, intentions, and choices ripple through existence, shaping our present and future experiences. This paper delves into the multifaceted dimensions of the Law of Karma, exploring its intricacies and implications for personal and collective growth.
At its core, the Law of Karma emphasizes the significance of intentions, highlighting the notion that the quality of our actions is intimately tied to the purity of our motives. Additionally, it underscores the importance of conscious choices, recognizing that each decision carries profound consequences that reverberate throughout the cosmos. Furthermore, the Law of Karma elucidates the role of habits in shaping our destiny, emphasizing the power of consistent patterns of behaviour in shaping our reality.
Drawing upon strategic management principles, this paper proposes practical frameworks for navigating the Law of Karma effectively. By cultivating mindfulness and awareness, individuals can align their intentions with higher principles, thereby steering their actions towards positive outcomes. Moreover, strategic planning and foresight enable individuals to make informed choices, mitigating potential karmic repercussions and fostering growth-oriented trajectories.
Moreover, this paper examines diverse religious perspectives on Karma, elucidating how different spiritual traditions interpret and apply this universal law. By synthesizing insights from Hinduism, Buddhism, Jainism, and Sikhism, a holistic understanding of Karma emerges, enriching our appreciation of its profound wisdom.
In essence, this paper serves as a comprehensive guide to understanding, managing, and integrating the Law of Karma into our lives, empowering individuals to navigate the complexities of existence with wisdom, purpose, and grace.
KEYWORDS: Karma, Law of Intentions, Law of Choices, Law of Habits, Strategic Management, Religious Perspectives
Institutional Racism in the United States Revisited
Authors: Cramer Rodè , Keldin Glennan , Nelson Hayley , Beatty Lucia
Published: June 2024

This book aims to examine the current state of systemic racism in the United States as compared to baseline data collected in 1969. Using recent findings in the fields of history, economics, education, political science and public health, the work reveals the ways in which systemic racism in the US has and has not been addressed in the past five decades.
ПРАКТИКА ОРГАНИЗАЦИИ ЗЕЛЕНЫХ ЦЕПОЧЕК ПОСТАВОК ЗА РУБЕЖОМ
Authors: Анар Мамедов, Наиля Багирова Анар Мамедов, Наиля Багирова
Published: June 2024

Формирование и развитие зеленых цепочек поставок в современном бизнесе сталкивается с такими проблемами, как высокие первоначальные инвестиции и зависимость от традиционных материалов. Однако в перспективе – внедрение инновационных технологий и рост спроса на экологически чистую продукцию. Чтобы максимизировать перспективы, необходимо разрабатывать стратегии, оказывать экономическую поддержку и внедрять «зеленые» практики в цепочке поставок. Финансовая поддержка на начальных этапах и сокращение ценового разрыва между традиционными и экологическими технологиями являются важными составляющими этого процесса. Внедрение экологически чистых технологий в транспорте и логистике в Азербайджане может быть стимулировано изменениями в налоговой политике, аналогично успешной практике США и Евросоюза. Спрос на «зеленые» цепочки поставок растет, но их развитие ограничивается высокими издержками, плохим регулированием и другими факторами. Внедрение мультимодальных и интермодальных перевозок важно для снижения воздействия на окружающую среду и оптимизации логистических процессов. Азербайджан готов присоединиться к мировому логистическому сообществу, но для успешной адаптации зарубежного опыта необходима государственная поддержка, финансирование экологически чистых технологий и введение штрафов за экологические нарушения в логистических цепочках. В сфере логистики и управления цепочками поставок иностранные компании часто применяют лучшие практики, известные как «Best Practice». Это включает в себя использование проверенных логистических концепций и технологий во избежание проблем.
Ключевые слова: аутсорсинг, экологически чистые поставки, глобальная логистика, цепочка поставок
28 MAY NEFTQAZÇIXARMA İDARƏSININ 4 SAYLI STASIONAR DƏNIZ PLATFORMASININ IŞININ TƏDQIQI
Authors: Sabuhi Əhmədov, Nicat Məmmədov Sabuhi Əhmədov, Nicat Məmmədov
Published: June 2024

"28 May" 4 saylı stasionar dəniz platforması, Azərbaycanın Xəzər dənizindəki neft və qaz yataqlarını işləmək üçün qurulmuş mühüm infrastrukturlardan biridir. Bu platforma, özünün coğrafi yerləşməsi ilə Xəzər dənizinin strateji bir nöqtəsində yer alır və əsasən neftin çıxarılması və ilk emalı üçün istifadə olunur. Platformanın strukturuna dair detallara nəzər saldıqda, müasir mühəndislik həlləri və dəniz şəraitinə uyğun dizaynı qeyd etmək lazımdır. Bu struktur, həm güclü dəniz dalğalarına, həm də dəyişən iqlim şərtlərinə davamlı olmalıdır. Platformanın üzərində yerləşən kompressor stansiyası, qazın mərkəzi boru xətlərinə nasoslanması üçün zəruri olan təchizat mövcud olur. Bu stansiyada müxtəlif avadanlıqlar və yüksək texnologiyalar istifadə olunur ki, bu da qazın təhlükəsiz və effektiv şəkildə daşınmasını təmin edir. Platforma, Xəzər dənizinin dərinliklərində yerləşdiyi üçün, onun qurulması və işləməsi mürəkkəb loqistik və mühəndislik çətinlikləri ilə müşayiət olunur. "28 May”4 saylı stasionar dəniz platformasının əsas işləri arasında neft və qazın çıxarılması, ilk emalı, anbarda saxlanılması və nəqliyyat vasitələrinə yüklənməsi prosesləri var. Bütün bu proseslər, xüsusi təhlükəsizlik qaydalarına uyğun olaraq idarə olunur çünki platforma, yüksək partlayıcı maddələrə malik mühitdir. Platformanın üzərində yerləşən kompressor stansiyası xüsusi əhəmiyyət kəsb edir. Burada qazın sıxılması və Xəzər dənizinin altından keçən boru kəmərləri vasitəsilə quruya daşınması üçün lazımi təzyiq təmin edilir. Kompressor stansiyası, müasir avtomatlaşdırma sistemləri ilə təchiz edilmişdir ki, bu da iş prosesinin effektivliyini artırır və təhlükəsizlik risklərini minimuma endirir. Bundan əlavə, platforma ekoloji standartlara uyğun olaraq dizayn edilmişdir. Dəniz ekosistemini qorumaq məqsədilə, müxtəlif çirklənmə əleyhinə tədbirlər həyata keçirilir. Məsələn, neft sızıntılarına qarşı xüsusi sensorlar və avadanlıqlar quraşdırılmışdır ki, hər hansı bir qəza anında dərhal müdaxilə edilsin.
Açar sözlər: 28 May, neft, Platforma, Xəzər dəniz, stansiyaları
AZƏRBAYCANDA QİYMƏTLİ KAĞIZLAR BAZARINDA OLAN MÜASİR PROBLEMLƏR VƏ ONLARIN HƏLLİ YOLLARI
Authors: Şahnur Vəliyev Şahnur Vəliyev
Published: June 2024

Qiymətli kağızlar bazarı hər bir ölkənin iqtisadi inkişafında mühüm rol oynayır, kapitalın forma¬laş-ma¬sı, investisiya qoyuluşu və risklərin idarə edilməsi üçün platforma rolunu oynayır. Azərbaycanda qiymətli kağızlar bazarı son illərdə əhəmiyyətli dəyişikliklərə məruz qalaraq maliyyə sektorunun mü¬hüm tərkib hissəsi kimi meydana çıxmışdır. Bu tədqiqatın məqsədi Azərbaycanda qiymətli kağızlar bazarının mövcud vəziyyətinin hərtərəfli təhlilini təmin etmək və onun artımını və sabitliyini təmin etmək üçün potensial inkişaf istiqamətlərini müəyyən etməkdir. Azərbaycanda bazar iştirakçılarına investorlar, emitentlər, broker firmaları və digər maliyyə institutları daxildir. Yerli və beynəlxalq investorların artan iştirakı Azərbaycanın qiymətli kağızlar bazarına artan inamı əks etdirir. Üstəlik, hökumət və korporativ emitentlər istiqraz və səhmlərin buraxılması yolu ilə kapitalın artırılmasında, bazarın daha da dərinləşdirilməsində fəallıq göstərmişlər.
Açar sözlər: qiymətli kağızlar, müasir problemlər, milli bazar, həll yolu.
ENHANCING NETWORK INTRUSION DETECTION WITH MOUNTAIN GAZELLE OPTIMIZER-BASED FEATURE SELECTION
Authors: Farhad Gharehchopogh Farhad Gharehchopogh , Samir Bagirzada Samir Bagirzada
Published: June 2024

Network intrusion detection systems (NIDS) play a critical role in safeguarding modern networks. Feature selection techniques are essential for optimizing NIDS performance by reducing dimensionality and enhancing classifier efficiency. This study proposes the Mountain Gazelle Optimizer (MGO), a novel nature-inspired metaheuristic, for effective feature selection within the context of network intrusion detection. MGO's performance is evaluated on the benchmark UNSW-NB15 dataset in conjunction with a diverse suite of classifiers: Support Vector Machines (SVM), K-Nearest Neighbors (KNN), Random Forest Classifiers (RFC), Decision Tree Classifiers (DTC), and Gaussian Naive Bayes (GNB).
Our analysis investigates the impact of MGO-based feature selection on key NIDS performance metrics including accuracy, specificity, sensitivity, and computational runtime. Results demonstrate the potential of MGO to identify optimal feature subsets, leading to significant improvements in network intrusion detection performance across these varied algorithmic approaches. Additionally, we explore the comparative advantages of MGO-based feature selection for specific types of network attacks represented within the UNSW-NB15 dataset.
Keywords: Intrusion Detection System (IDS), Mountain Gazelle Optimizer, Feature Selection, SVM, KNN, Naive Bayes, Classification, Optimization, Machine Learning.
Landscape functions: Some methodological issues for urban planning from a case study of Mtskheta, Georgia
Authors: Elizbarashvili Nodar , Meladze Giorgi , Gordeziani Tengiz , Sandodze Gela , Grigolia Lado , Gudzuadze Gocha
Published: June 2024

Defining landscape functions is a pivotal aspect of landscape planning, involving collaboration among numerous specialists. These experts consider various factors such as the landscape-ecological situation, including structural and functional peculiarities, current conditions, natural and socioeconomic influences, scale, potential, sustainability, and socioeconomic functions imposed or anticipated by society. The article delves into the primary functions of landscapes and methodological aspects of their definition in urban planning. Specifically, it examines the landscape functions of Mtskheta, a historical capital of Georgia situated approximately 11 kilometers from Tbilisi. The classification units and outcomes of landscape planning are outlined. Following the research, five types of landscape functions were identified within Mtskheta: urban, environmental protection, environment restoration, recreation, and resource production. This outcome underscores the considerable ecological value of landscape planning methodology.
AUTOMATION AS AN INNOVATIVE METHOD OF MANAGING A TRADE NETWORK OF CLOTHING STORES
Authors:   West Ukrainian National University, Ternopil, Sokhatska Olena , Zhyrii Vitalii ,   West Ukrainian National University, Ternopil
Published: June 2024

Purpose. The aim of the article is the substantiation of necessity for the implementation of automation as a novel approach to the management of a retail chain of clothing stores. Methodology of research. The systematic approach, general and special research methods were used in the study, in particular: scientific abstraction, deduction and induction – to formulate a scientific hypothesis of work, laws and principles; formal and logical – to make theoretical generalizations, substantiate the research methodology, formulate conclusions; monographic – to study the automation of management of trade enterprises; system-structural – to consider the automation object as an integral set of elements of management of a trade network. Findings. The article describes the concept of automating the management of the trade network of stores. The expected effect of the automation of the management of the trade network of clothing stores was determined. It is considered how the automation of the management of the trade network of clothing stores works in practice. The list of equipment for the effective operation of the trade network of clothing stores is substantiated. The software that should be used to automate retail networks of clothing stores is considered. Originality. The scientific novelty is determined by the relevance of the research topic, since the work systematized and improved knowledge about automation as an innovative method of managing the trade network of clothing stores. Practical value. The practical significance of the obtained results lies in the possibility of using the provisions of work by specialists in the development of the automation system for the management of the clothing trade network. The programs under consideration can be used to automate retail chains of clothing stores. Key words: management innovation, trade network, clothing store, automation.
APPLICATION OF BIOLOGICAL GROWTH STIMULATOR IZABION AND INSECTICIDE LUX MAXI IN ADAPTIVE TECHNOLOGY OF GROWING AND PROTECTING TOBACCO
Authors:   Ternopil State Agricultural Experimental Station of the IA of Carpathian region of NAAS, Bialkovska Hanna , Pashchenko Volodymyr ,   Ternopil State Agricultural Experimental Station of the IA of Carpathian region of NAAS
Published: June 2024

Purpose. The purpose of the article is to develop the elements of the adaptive technology of cultivation and protection of new varieties of tobacco of Ukrainian selection and to carry out the economic substantiation of the obtained results. Methodology of research. General scientific and special methods were used in the work: bibliographic and method of theoretical analysis of scientific literary sources – for studying and processing of scientific works related to the technology of tobacco cultivation; agronomic, field and biometric – to study the norms of introduction of experimental drugs, measurement of biometric indicators of tobacco plants in experimental plots; computational and constructive, mathematical and statistical, method of comparative analysis and economic method – when processing the results of scientific research for 2021-2023 and for evaluating the economic effectiveness of elements of adaptive technology of tobacco cultivation. Findings. An economic evaluation of the adaptive technology of growing and protecting tobacco from diseases and pests with elements of the use of new chemical preparations has been developed and carried out: Izabion growth biostimulator and Lux Maxi insecticide, as effective preparations for increasing the yield and quality of tobacco raw materials of the new variety of Ukrainian selection tobacco Berley 46 in the agro-climatic conditions of Transnistria of Ukraine. Their use significantly increases the level of profitability of the process of growing tobacco raw materials by improving the resistance of plants to adverse environmental factors and contributes to the growth of the competitiveness of the tobacco industry of our country on the world market. Originality. New elements of the adaptive technology of growing and protecting tobacco from diseases and pests have been developed using new environmentally safe drugs – the growth stimulator Izabion and the insecticide Lux Maxi on tobacco fields of the Berley 46 variety in the Transnistrian region of Ukraine. Indicators of economic efficiency of new elements of technology are substantiated. Practical value. The scope of application – agricultural enterprises of Transnistria of Ukraine of all organizational and legal forms, engaged in tobacco cultivation. Key words: tobacco, sort, technology, immunity, diseases, pests, growth stimulants, insecticides, cost, price, profit, profitability level, economic efficiency.
INTERNATIONAL MIGRATION PROCESSES IN THE CONTEXT OF MILITARY CONFLICTS AS A FACTOR OF GLOBAL ECONOMIC DEVELOPMENT TRANSFORMATION
Authors:   West Ukrainian National University, Ternopil, Herman Liudmyla , Karas Olena ,   West Ukrainian National University, Ternopil
Published: June 2024

Purpose. The aim of the article is to analyse the impact of international migration processes on global economic development in the context of armed conflicts. Methodology of research. The following research methods were employed to achieve the set goal: statistical data analysis (utilizing statistical data on migration flows, armed conflicts, and economic indicators to identify correlations and trends in their interrelation); documentary analysis (investigating official documents, reports from international organizations, scientific publications, and other sources to gather information about armed conflicts, migration flows, and their implications for the economy); case studies (conducting in-depth analyses of specific migration cases resulting from armed conflicts and their impact on the economic situation in both origin and destination countries). Findings. The problems of the development of migration processes and their regularities are summarized. The state of migration processes related to military conflicts is analysed. The advantages and disadvantages of forced migration for host countries and countries of origin of migrants are systematized. The integration of refugees into the environment of the host country was monitored and the challenges associated with this process were analysed. The regularities of the impact of migration processes caused by military conflicts on the transformation of global economic development have been revealed. Peculiarities of modern migration processes in Ukraine are studied. Originality. The scientific novelty of the research lies in the detailed analysis of the relationships between migration flows and armed conflicts and their impact on global economic development. Current situations and conflicts are analyzed, allowing for fresh data and conclusions regarding their influence on migration and the economy. Practical value. The substantiated results of the study of international migration processes in the context of military conflicts can have a significant practical impact on the development of policies, programmes and strategies at both the country and international levels. Key words: migration, migration processes, global economy, economic development, forced migration, refugee, host country.
TAX DECLARATION ON INCOME TAX: PROBLEMS OF FORM AND CONTENT
Authors:   Lviv University of Trade and Economics, Bachynskyi Vasyl , Pomulieva Valentyna ,   National University «Zaporizhzhia polytechnic
Published: June 2024

Purpose. The aim of the article is to study the actual problems of the form and content of the income tax return and search for ways to improve them. Methodology of research. General scientific and specific methods were used in the research: logical analysis, systemic approach, synthesis, induction and deduction, theoretical generalization and grouping, abstract and logical – when generalizing theoretical propositions and forming conclusions and proposals. Findings. Changes to the declaration form for the period of martial law are analysed and summarized. Attention is focused on the importance of submitting annexes to the declaration, in particular financial reporting. The actual problems of submitting financial statements to the controlling body as part of the income tax return are substantiated. Common errors in filing income tax returns are analysed and summarized, tax consequences and possible ways to prevent errors are determined. Proposals regarding the improvement of the income tax declaration process are formulated. The necessity and directions for its simplification are proposed and substantiated. Originality. The urgent need to simplify the income tax declaration process for taxpayers is substantiated, and proposals for its improvement are developed, which will ensure a reduction in the amount of time spent by taxpayers on preparing and submitting reports and avoiding errors and risks. This, in turn, will contribute to the reliability of tax reporting and the correctness of calculations with the budget. Practical value. The obtained research results and developed proposals can be used for further scientific research, in the development of regulatory documents and implemented through legislative changes, as well as by income tax payers in the preparation and submission of income tax returns. Key words: Tax Code, reporting period, tax declaration, corporate income tax, tax obligations, financial reporting.
ACCOUNTING OUTSOURCING: CONTENT AND NEW REALITIES
Authors:   Chortkiv Education and Research Institute of Entrepreneurship and Business of West Ukrainian National University, Ternopil, Shmyhel Olha
Published: June 2024

Purpose. The aim of the article is to review the scientific interpretation of the concept of “accounting outsourcing” and its application in business processes of companies. Methodology of research. The research was conducted using a dialectical approach to the study of the current state of accounting development. General scientific and special methods are used, in particular: analysis, synthesis, induction, deduction and generalization as methods of scientific knowledge applied to the development of the provisions of the theory and practice of accounting outsourcing in the system of documentary and informational support of the main business processes of companies, monographic – when studying literary sources on accounting issues; epistemological method – to clarify and deepen the content of the “accounting outsourcing” category; system and analytical – when processing the received information; abstract and logical method – for formulating research conclusions. Findings. It was determined that in the conditions of decentralization of the company's business processes, introduction and development of new business concepts, approaches to the accounting methodology are changing, and the need to use accounting outsourcing is increasing. It is substantiated that the delegation of accounting responsibilities to specialized companies helps to change the functioning of the company's management and in accounting, in particular. It was found that the result of the development of accounting outsourcing will be the optimization of the organizational structure and functional capabilities of accounting, including through staff reduction, modernization of accounting processes and accounting policies in general; strengthening requirements for professional skills of users. Originality. A review of literary sources was carried out to clarify the meaning of the concept of “accounting outsourcing”, which made it possible to offer the latest understanding of the external accounting support of the company's business processes for the optimization of decentralized management functions. Practical value. The obtained results of the research will contribute to increasing the effectiveness of the formation and development of accounting outsourcing in modern conditions and will become the basis for further scientific developments in this field. Key words: accounting, accounting outsourcing, decentralization, business processes, specialized companies.
ORGANIZATIONAL AND ECONOMIC PRINCIPLES OF INNOVATIVE DEVELOPMENT OF SEED PRODUCTION
Authors:   National University of Life and Environmental Sciences of Ukraine, Kyiv, Radko Vitalii , Sytnyk Valerii ,   Ukrainian Institute for Plant Variety Examination, Kyiv, Semysal Anna ,   Ukrainian Institute for Plant Variety Examination, Kyiv, Fedoruk Yurii ,   Bila Tserkva National Agrarian University
Published: June 2024

Purpose. The purpose of the article is to propose recommendations for the formation of models of innovative development of the seed industry based on the generalization of the research of scientists and the practical experience of the functioning of subjects of the seed industry. Methodology of research. The theoretical and methodological basis of the research is the dialectical method of cognition, a systematic approach to the study of economic phenomena, scientific developments of domestic and foreign scientists on issues of seed production, in particular. The following methods were used in the research process: abstract and logical - for the purpose of forming assumptions, hypotheses, as well as conclusions and generalizations; analysis and synthesis - when assessing the state of the seed industry and substantiating proposals for its improvement and ensuring full-fledged development in the future. Findings. On the basis of the conducted research, it was established that the current situation in the field of seed production is characterized by a violation of partnership relationships "science – seed companies – agricultural enterprises", does not provide a full understanding of the directions of its development, therefore, not only the in-depth study of the processes taking place, but also the improvement of the organizational and legal foundations of the formation and operation of the breeding and seed complex are substantiated. Originality. On the basis of the results, recommendations are proposed for the formation of development models of the seed industry, which can be presented as various organizational and legal forms of management and unite scientific institutions, agricultural enterprises and seed companies. Further development of the mentioned models can be carried out in the direction of creating an open agricultural and production (trade) business incubator. Practical value. The practical application of the recommendations will contribute to the formation of regional clusters in the field of seed production, which will ensure the formation of economic incentives for domestic scientists who are engaged in the breeding of new varieties of agricultural crops and their practical use in the technological process of farms of the corporate sector of the agrarian economy. Key words: system, seed production, innovation, development, selection, agricultural crops.
The effect of developing some elements of physical fitness to raise the level of skillful performance of the crushing hit in volleyball under 17 years old at Al-Morouj Club
Authors: Ali Musa Abdul Ibrahim , Saleh Amrajee Abdel Salam Majdi , Ibrahim Mohamed Dakhil Mohamed , Muhammad Baraka Muhammad Ayman
Published: June 2024

The study aims to identify the impact of the development of some elements of physical fitness to raise the level of skill performance of the overwhelming hitting in volleyball under 17 years old at Al-Morouj Club. For the middle class (17) years, totaling (20) players were chosen by the intentional method, at Al-Morouj Club in Al-Marj city. Under study, the second hypothesis, which indicates that there are statistically significant differences between the pre and post measurements in favor of the experimental group in the skill performance variable under study, is verified .
Age Estimation in Libyan Children Based on Dental Panoramic Radiography
Authors: Najem Ayman , M Ali Fowziya , Ahmadi Osama , Ali Farag
Published: June 2024

Background: Age estimation plays a key role in the human identification process, and in guiding police investigations. Tooth development is widely used in determining age and state of maturity. Dental age (DA) is of high importance in forensic and pediatric dentistry and also orthodontic treatment planning.
Objective: The aim of this study was to assess the accuracy of the Cameriere method in estimating chronological age (CA) of a Libyan sample of 6-year-old up to 13-year-old children through analysis of panoramic radiographs on teeth, considering the relationship between age and measurements of open apices teeth.
Materials and methods: Orthopantomographic images of 156 radiographs were selected for the study of which 76 belonged to boys and 80 girls children. The dental age of the subjects was determined through the Cameriere method. Differences and correlations between chronological and dental ages were assessed by paired t-tests and Pearson’s correlation analysis, respectively. Multiple regression analysis was used to predict chronologic age in Libyan from 6-13 years children population.
Results: A high positive correlation was found between chronologic age and dental age (as assessed by Cameriere's formula) with r values 0.882, 0.975, and 0.758 for the total, girls and boys study population, respectively. The mean dental age assessed by Cameriere's method was significantly lower than the chronologic age in the Libyan population with boys and the total study population (p < 0.05). Six out of nine parameters were significantly associated with chronologic age (R2=0.996, F (6,155)= 2792.023, p<0.01).
Conclusion: Our findings demonstrate that Cameriere’s method is a robust tool for age estimation. These results underscore the high accuracy and importance of assessing dental development for precise age estimation. Based on this research, we can conclude that Cameriere’s method is suitable for dental age estimation in Libyan children.
Enhanced Device-Specific Encryption for IoT: Leveraging Microcontroller UIDs and Dedicated Cryptographic Hardware
Authors: Jacinto Edwar , Martinez Fredy , Martinez Fernando
Published: June 2024

In this research, we introduce an advanced encryption system that aligns with global cryptographic standards, emphasizing device identification and adherence to the PKCS#5 standard. Instead of relying on pseudorandom numbers, our innovative key expansion approach capitalizes on the microcontroller’s UID, merged with the session key, and subjected to a repetitive Digest algorithm, thus achieving a dimension apt for asymmetric encryption protocols. Leveraging the dedicated hardware support for the SHA-256 algorithm, we compute a distinctive digest through varying iteration counts, gauging computational prowess. We employ AES128 for data encryption, given its ubiquity and its hardware inclusion in the NXP FDRM-K82F device. This device boasts a Cryptographic Acceleration Unit (CAU), optimizing processing durations and memory consumption, paving the way for autonomous cryptographic systems with viable throughput rates tailored for IoT scenarios. The microcontroller’s specialized LP Trusted Cryptography (LTC) hardware champions diverse algorithms, enriched with atomic directives. We integrate Physical Unclonable Functions (PUFs) into our design, harnessing inherent manufacturing disparities to spawn unique, hard-to-replicate keys. The key expansion is rooted in the PKI infrastructure, sourcing a distinct number per device from the FRDM-K82F’s UID and culminating in a 256-bit Digest, employed as the AES-CBC key and Initialization Vector (I.V.). Our empirical assessment underscores the superior efficiency of the CAU against counterparts lacking such modules, showcasing remarkable boosts in performance and diminished encryption/decryption intervals. Consequently, our pioneering approach emerges as a prime candidate for fortifying IoT applications.
Information and Analytical Support for Economic Development and Competitiveness of the Functional Model of IT Project Management in the Activities of Educational Institutions
Authors: Mankuta Ya. M. , Maltsev M. M.
Published: June 2024

The article is devoted to the problems of information support for building a model of IT project management. The methods and software toolkit of modeling processes for building a project model, features of the methods of describing the project management model are considered.
A decomposition diagram of IT project management based on the use of economic-mathematical modeling in the IDEF0 notation was constructed. It was determined that the model includes the functions of analyzing the productivity of IT teams, researching simulations of IT projects, analyzing alternatives to the current project and its final implementation.
It has been proven that the effective application of project management modeling affects the implementation of any project in accordance with high quality standards that are achieved within the set goals, while reducing risks and saving time. The content of project management work consists of objects and processes for creating these objects.
Management of Logіstіcs Actіvіty of Busіness Entіtіes: Іnformatіonal Aspect
Authors: Perebyynіs V. І. , Rogoza М. Ye. , Mykolenko І. H. , Kononenko Zh. A.
Published: June 2024

The artіcle substantіates the legalіty of usіng the terms “productіon and commercіal actіvіty” and “economіc actіvіty”, whіch are іdentіcal іn content concernіng theіr functіonal propertіes, іn scіentіfіc cіrculatіon and practіcal actіvіtіes. The content of the concept of “logіstіcs actіvіty of busіness entіtіes”, whіch іncludes the purchase (supply) of resources, ensurіng theіr movement durіng transformatіon іnto fіnal products іn the productіon process, dіstrіbutіon of products, that іs, theіr sale as goods, has been developed.
Management of the logіstіcs actіvіtіes of busіness entіtіes іs consіdered as a process of strategіzіng, forecastіng, plannіng, organіzіng, motіvatіng, and controllіng the flow of materіal resources from the supplіer to the busіness entіty (as a logіstіcs system), as well as іn the іntra-productіon logіstіcs subsystem durіng resource use, and fіnally – durіng the dіstrіbutіon of manufactured products (sold to consumers). Іt іs approprіate to consіder the management of logіstіcs actіvіtіes of economіc entіtіes from the followіng posіtіons: productіon and commercіal (economіc) actіvіtіes, human factor, scіence, and educatіon.
The understandіng of the category “logіstіcs іnformatіon” as data used for іnformatіon support of logіstіcs actіvіtіes of busіness entіtіes іn the process of carryіng out logіstіcs processes and operatіons has been revealed. The relatіonshіp between the categorіes “іnformatіon”, “іnformatіon resources”, “logіstіcs іnformatіon”, “іnformatіon flow” has been clarіfіed.
Modern approaches to the development of management of logіstіcs actіvіtіes of busіness entіtіes on the basіs of іnformatіzatіon have been іdentіfіed as follows: dіgіtіzatіon of logіstіcs busіness processes, electronіc logіstіcs commerce, web solutіons and artіfіcіal іntellіgence technologіes, automatіon of supply chaіns, іnformatіzatіon of productіon and warehouse logіstіcs processes, acquіsіtіon of the status of “Authorіzed economіc operator” by busіness entіtіes, use of electronіc servіces of the State Transport Safety Servіce of Ukraіne, іmplementatіon of the DM Solutіons software complex, etc.
The Perfectіon of the Telecommunіcatіon System, the Responsіbіlіty of the Staff Can Ensure the Objectіvіty of Іnformatіon and іts Truth (Socіal and Humanіtarіan Projectіons for the War іn Ukraіne and Dіrectіons For Іmprovіng the Management of Telecommunіcatіon Systems іn Ukraіne)
Authors: Andrushkіv B. M. , Kyrych N. B. , Pohaіdak O. B. , Sherstіuk R. P. , Boіko O. B. , Boyarchuk N. A. , Hahalіuk O. І.
Published: June 2024

The scіentіfіc and journalіstіc artіcle was prepared based on the results of the meetіng of the dіscussіon club of the Academy of Socіal Management: “You own іnformatіon, you own the world!”
Іt was establіshed that іn the condіtіons of the war and the gradual post-war reformatіon of the post-totalіtarіan socіety, telecommunіcatіon systems and the Іnternet play one of the leadіng roles. The relatіonshіp between the use of publіc іnіtіatіve іn thіs process and the effectіveness of publіc admіnіstratіon, the ratіonal use of resources, the upward development of socіety, the preventіon of abuses іn thіs area, etc., іs revealed.
Based on the results of socіologіcal research, the study of publіc opіnіon, and avaіlable publіcatіons, proposals were made to determіne dіrectіons for іmprovіng the management of the telecommunіcatіons system, means of іncreasіng the responsіbіlіty of personnel, whіch can ensure the control of the qualіty of servіce and the objectіvіty of іnformatіon, іts truthfulness. The nature of the manіfestatіon of dіshonesty and the growth of possіble losses іn the natіonal economy and the development of socіety and the state іn general from low-qualіty іnformatіon, іrresponsіbіlіty for unprofessіonal decіsіons or theіr absence by managers іn thіs іndustry are consіdered. Examples of obtaіnіng possіble posіtіve changes іn thіs sphere of publіc admіnіstratіon are gіven. As a result of balancіng both the wіll of the Fіrst Persons of the State wіth publіc opіnіon, and mіscalculatіons at the lower levels of management. Іt was establіshed that іt іs necessary to іmprove іnformatіon and telecommunіcatіon technologіes іn order to ensure the possіbіlіty for hіghly qualіfіed and natіonally conscіous specіalіsts to go to the management bodіes іn thіs fіeld. Only such specіalіsts wіll be able to effectіvely cooperate wіth the country’s leadershіp, polіtіcіans and the publіc, contrіbutіng to posіtіve changes іn theіr work. Іt іs necessary to propose an organіzatіonal mechanіsm to unіte the efforts of polіtіcіans and the publіc іn order to develop an іdeologіcal concept of state development that can sіgnіfіcantly іmprove the functіonіng of the system.
Іndustrіal Modernіzatіon on the Basіs of Smart Specіalіzatіon: Sweden’s Experіence for Ukraіne
Authors: Shevtsova H. Z. , Shvets N. V.
Published: June 2024

The artіcle іs devoted to the analysіs of the peculіarіtіes and results of the Swedіsh practіce of іmplementіng the smart specіalіzatіon approach wіth a focus on the challenges of іndustrіal modernіzatіon. The relevance of the research topіc іs determіned by the іmportance of fіndіng ways to overcome the trend of deіndustrіalіzatіon of the Ukraіnіan economy, recovery and іnnovatіve modernіzatіon of іndustry based on the best іnternatіonal practіces. European countrіes have completed the fіrst cycle of developіng and іmplementіng smart specіalіzatіon strategіes, whіch allows us to analyze theіr precondіtіons, content, and results.
The prerequіsіtes for smart specіalіzatіons іn Sweden are a powerful dіversіfіed іndustry, mature іnnovatіon ecosystems (іncludіng a strong unіversіty sector, productіve clusters, and a developed network of іnstіtutіons), and past extensіve practіce іn strategіzіng socіo-economіc, іndustrіal-іnnovatіve, dіgіtal, and sustaіnable development at the natіonal and regіonal levels.
Based on the іdentіfіcatіon and analysіs of smart prіorіtіes wіth an іndustrіal focus, we show that Swedіsh regіons are bettіng on leveragіng exіstіng knowledge-іntensіve іndustrіal competіtіve advantages, strengthenіng technologіcal leadershіp, dіgіtal transformatіon, and achіevіng the Sustaіnable Development Goals. A sіgnіfіcant part of the prіorіtіes іs related to cross-sectoral technologіcal trends іn the development of sustaіnable energy, bіoeconomy, and ensurіng comfortable and safe lіvіng condіtіons.
The relatіonshіp between productіon specіalіzatіon of the regіons at the tіme of the adoptіon of smart specіalіzatіon strategіes and the selected prіorіty domaіns іs іnvestіgated. We focus on the manufacturіng as the core sector of smart specіalіzatіons іn the Swedіsh regіons. We consіder several approaches to smart prіorіtіzatіon, whіch provіde for dіfferent roles for the manufacturіng іn growth processes. Concentrated prіorіtіzatіon prevaіls, і.e., focusіng on a lіmіted number of goals and economіc actіvіtіes іnvolved.
A dіstіnctіve feature of the Swedіsh approach іs the actіve іnvolvement of the scіence and ІCT sectors, whіch are able to ensure the future progress not only of the regіonal іndustry, but also of natіonal and European value chaіns. The regіons’ choіce of іnnovatіon development domaіns іs largely based on the establіshed scіentіfіc and technologіcal specіalіzatіons of the terrіtorіes, whіch are supplemented by іnіtіatіves of network organіzatіons of regіonal and іnterregіonal cooperatіon.
The іdentіfіed dіversіty of local condіtіons, approaches, and results of the іmplementatіon of smart specіalіzatіon polіcy іn the Swedіsh regіons wіll be useful to Ukraіnіan stakeholders as a qualіtatіve benchmark іn the process of developіng and іmplementіng regіonal strategіes for post-war іndustrіal recovery and modernіzatіon.