bluuebunny/crossref_metadata_2025 huggingface dataset:
SİNEMASAL GERÇEKÇİLİK HALEN MÜMKÜN MÜ? KLASİK VE GÜNCEL KURAMLAR BAĞLAMINDA GÜNÜMÜZ TÜRKİYE SİNEMASINDA GERÇEKÇİLİK EĞİLİMLERİ
Authors: OLGUNSOY Ulaş Can
Published: April 2021

Bu yazıda, geçmişten bugüne sinemasal gerçekçilik üzerine süregelen tartışmalardan hareketle, 2009-2019 yılları arasında aktif olarak film üreten Türkiye sinemasından dört yönetmen (Nuri Bilge Ceylan, Pelin Esmer, Emin Alper, Tayfun Pirselimoğlu) çerçevesinde sinemasal gerçekçilik tartışması yürütülmüş, Türkiye sinemasının güncel örneklerindeki farklı gerçekçilik eğilimleri metin analizi yöntemiyle incelenmiştir. Bugünün Türkiye sinemasındaki gerçekçi yönelimler, farklı yönetmenlerce var edilen filmlerde, farklı biçimlerde görünür olmaktadır; çalışma, bu noktadan hareketle günümüzde sinemasal gerçekçiliğin geçerliliği ve önemi üzerinde duran, tek boyutlu, sınırları belirli, kısıtlayıcı bir gerçekçilik anlayışına karşı gerçekçi anlayışın çeşitli tarzlarda var olabileceğini vurgulayan bir niteliktedir. Ayrıca günümüzde dijital teknolojilerin film yapım süreçleriyle iç içe geçmesi, sinemasal gerçekçilik teorisini sorgulanır hale getirmiştir. Bu anlamda çalışma, sinemasal gerçekçilik düşüncesinin, günümüzün sinemasal pratikleri adına halen geçerli olduğunu, teorinin pratiği var etmek ve anlamak adına önemini koruduğunu, sinema mecrasının gerçeklikle olan ilişkisini sürdürdüğünü vurgulamaya dönük bir çabadır. Dolayısıyla dijitalleşmeyle birlikte film çalışmaları içerisinde dile getirilen “gerçekçi sinemanın sonu mu geliyor?” sorusuna karşılık olarak, gerçekçiliğin halen sinema için geçerli ve etkili bir teori olduğu fikri de temellendirilmeye çalışılmıştır.
Between the 3rd and 2nd Millennia BC: Exploring Cultural Diversity and Change in Late Prehistoric Communities
Authors:   CEAACP – University of Coimbra, Soares Lopes Susana , Gomes Sérgio Alexandre
Published: April 2021

'Between the 3rd and 2nd Millennia BC: Exploring Cultural Diversity and Change in Late Prehistoric Communities' is a collection of studies on the cultural reconfigurations that occurred in western Europe between the 3rd and 2nd millennia BC. It brings together seven texts focusing on the evidence from the West of the Iberian Peninsula, and one on the South of England. The texts have their origin in a landmark meeting held at the University of Coimbra in November 2018, where scholars explored the grand narratives explaining the differences between what are traditionally considered Chalcolithic (or Late Neolithic) and Bronze Age communities. The contributions look at key aspects of these grand narratives through regional perspectives, asking the following questions: is there clear data to support the idea of an intensification of social complexity towards the emergence of the Bronze Age chiefdoms? What is the role of monumental architecture within this process? How do we best discuss the different levels of architectural visibility during this period? How can we interpret collective and individual burials in relation to the emergence of individual/territorial powers? In answering these questions, the papers explore regional diversity and argue that regional specificities resist a general interpretation of the historical process at stake. In light of this resistance, the book emphasizes that cultural singularities only become visible through contextual, medium, or low-scale approaches. The recognition of singularities challenges grand narratives, but also carries the potential to expand our understanding of the changes that occurred during this key moment of Late Prehistory. The book thus offers readers the opportunity to think about the diversity of archaeological evidence in combination with an exploration of the available range of approaches and narratives. The critical intertwining of multiple points of view is necessary, because it gets us closer to how elusive the cultural differences of prehistoric communities can be. This elusive dimension is precisely what can force us to constantly rethink what we see and what questions we ask.
Significance of Viva Exams for English Language Learning (ELL) in Pakistan
Authors: Mahwish Farooq
Published: April 2021

This study deals with the reformation for English Language Learning (ELL) by considering the need and importance of viva exam. Therefore, it has been conducted in ELL classes of Public Sector University in Pakistan. English language teaching is a crucial issue therefore different methods have been used to teach and evaluate the performance of learners. But the most important element, viva is being ignored in our Public Sector Universities. Strategically, language teaching is a quite different subject but is being taught similar to other subjects which adds more difficulty. Actually, English must be considered a practical subject where learners have to participate in different experimental tasks. It is an observational study where a checklist has prepared by the researcher for collecting objective information. So, it is designed with sixty learners, divided in 3 groups of 20 participants in each. Two groups have been taught by the same teacher, having same curriculum and methodology. Group 1 is informed about the viva in qualifying exams therefore actively participated in spoken activities. But Group 2 is kept uninformed till the end of the course so tries to avoid participation. Group 3 has been asked to give opinion about the research by answering questionnaire. Then, the data interpretation and results concluded that emergence of viva exams and exam fear fact are the important elements to achieve English language proficiency.
The Reduction and Simplification of English Grammar during Computer Mediated Communication in Pakistani Context
Authors: Amnah Moghees  , Saima Abbas Dar  , Mehr unisa Zaid  , Muniba Saeed
Published: April 2021

Computer Mediated Communication (CMC) is proliferating like anything in our lives. Communication theorists have been exploring its various dimensions; however, CMC grammar appears to be a less attempted area. The concept of CMC grammar seems to be an emerging phenomenon in mediated- communication. To explore this phenomenon, the present study sets out to investigate the identified forms of CMC grammar of students at graduate level in Pakistan. A sample of 50 BS students was chosen to address the core research questions. The data was collected primarily from the verbal postings of the participants from facebook walls of selected students. To avoid superficiality, the study was backed by imperial findings and factual details. The study reveals that English Grammar is subject to reduction and simplification in computer mediated-communication. The elements of reduction and simplification can be characterised by subject omission, copula deletion and absence of auxiliaries in progressive and interrogative situation. These features are so widespread that they are increasingly getting stable and intelligible across the board. The study speculates that ever- increasing proliferation of these features signposts a unique grammar which is the central investigation of this study.
Testing Major Linguistic Politeness Theories against the Marital Relationships of Bilingual (Urdu and Punjabi) Speaking Pakistani Couples
Authors: Iftikhar Ahmad Khokhar
Published: April 2021

The study aims to investigate the first order account of (im)politeness in the intimate relationships of married couples in the context of urban Pakistani society and with respect to four competing (face-saving, discursive, frame-based and rapport management) models of politeness. The study participants comprised 21 of those urban Pakistani bilingual (Urdu and Punjabi speaking) couples who sought psychological marital counselling from the researcher after being affected mainly by linguistic impoliteness and their training in linguistic politeness helped them out. Placed within the constructivist qualitative research paradigm and grounded in ethnography and phenomenology, findings of the study reveal that the phenomena under investigation should be studied within a more general framework, the discursive model emerges to be the most robust in its applicability though.
Reflexivity of Modernity: Conceptualizing Modernity in Contemporary Pakistan during COVID-19
Authors: Asmat Cheema Bilal
Published: April 2021

This article utilizes Anthony Giddens' concept of 'the reflexivity of modernity' to account for the dichotomy of traditional knowledge and scientific knowledge in the Pakistani context during the outbreak of COVID-19. It analyzes the concept of reflexivity as a form of criticism of irrationality and critiques notions of certainty. This article analyzes the concept of modernity endorsed by tradition in general, and by society in particular. Modernity is a constant process of interpreting and reinterpreting tradition in the light of knowledge at any given point of time. It also argues that pre-modern society refuses to reflect upon the nature of reflection itself. Self-reflexivity is the most crucial feature of modernity. The article views Pakistan as a society where reflexivity is not a part of contemporary culture, and it struggles to accept modernity. The article argues that modernity is intrinsically sociological, and contemporary Pakistani society shows resistance to modernity.  It also states that the appropriation of scientific knowledge is not made homogeneously in contemporary Pakistan during COVID-19. Pakistani society is predominantly influenced by religious discourse, which does not believe in self-reflexivity. The study will pave the way to employ the theory of reflexivity to analyze and interpret literary texts in terms of sociological perspectives.
Online Teaching During Covid-19: How to Maintain Students Motivated in an EFL Class
Authors: Fuentes Hernández Sol Smith , Silva Flórez Anderson Naren
Published: April 2021

This study aims to know the e-learning modality that stimulates students' learning process according to twenty-two English teachers in Santander, Colombia, and the correlation between learners' motivation and the challenges and opportunities in an online EFL class. To carry out this study, a mixed research approach was applied. To gather such information, a questionnaire was sent to the participants via email. Once data was scrutinized, it was found that this group of English teachers view synchronous encounters and access to information regardless of the geographical position as elements that can positively impact the students' motivation levels. Furthermore, this sample stated their role is significant, especially when mediating online lessons.
Book review: Forensic Taphonomy and Ecology of North American Scavengers
Authors: Viner Tabitha
Published: April 2021

BY Susan N Sincerbox and Elizabeth A DiGangi. Academic Press, 2017. Paperback ISBN: 9780128132432; eBook ISBN: 9780128132630. DOI: 10.1016/C2016-0-04706-X. 232 pages. US$49.95.

REVIEW BY Tabitha Viner, DVM DACVP; National Fish and Wildlife Forensics Laboratory, U.S. Fish and Wildlife Service, Ashland, Oregon.
The Edge as The Choice (A Case Study of Jamu Sellers in Three Traditional Markets, Yogyakarta City)
Authors: I Gusti Bagus Arya Putra , Atik Triratnawati
Published: April 2021

The utilization of plants in the health sector has actually been as long as human civilization. This can be seen in jamu as a health care option, which is still in great demand at this time. Over the years, jamu is often identified as a nutritious drink for the lower middle class, but this does not apply to jamu in traditional markets, in Yogyakarta City. The community with various backgrounds also consume jamu. This study aims to find out the reasons behind the choice of Javanese jamu as a health care option in the midst of the modernization of the medical world in Yogyakarta City. This study was conducted in three traditional markets in Yogyakarta City, namely Kranggan Market, Demangan Market, and Prawirotaman Market. This research is a qualitative research with data collection using participatory observation techniques, semi-structured interviews, and literature review. The findings of this research are that jamu, which is considered edge by some, is actually an option for certain parties. Jamu as the center and the edge really depends on the point of view used to see it. The choice of jamu is basically a consumer's self-belief and readiness to change behavior in determining health care choices.
Reproducción distribuida: transformando representaciones de la desigualdad territorial ancladas en una matriz demográfico-espacial
Authors: Moreno Crossley Juan Cristóbal
Published: April 2021

La investigación académica sobre desigualdad territorial frecuentemente asimila este concepto al examen de diferencias entre agregados humanos entendidos como poblaciones espacialmente separadas y delimitadas. Aun cuando esta mirada ha resultado prolífica en el sentido de evidenciar contrastes y denunciar la exclusión de individuos y colectivos humanos en el marco del modo de producción capitalista, supone una reducción de la propia noción de territorio, al que se asigna valor exclusivo como soporte para la existencia y reproducción de los seres humanos y donde el concepto de reproducción se vincula de manera estrecha al nacimiento y multiplicación de individuos como acto individual-corporal además de indicador de éxito y desarrollo social y económico. Recogiendo la crítica elaborada por Donna Haraway y Michelle Murphy al concepto de población como operador biopolítico, el presente artículo de investigación se propone reinscribir el estudio de las desigualdades territoriales en función de un concepto ampliado y distribuido de la reproducción, identificando su potencial para abordar la creciente polarización que caracteriza a la experiencia territorial contemporánea en América Latina.
Hacia un paradigma latinoamericano crítico de los bienes comunes
Authors: Montañez Pico Daniel
Published: April 2021

Los numerosos y pujantes estudios sobre los bienes comunes en América Latina suelen tener un marcado carácter capitalista y eurocéntrico. Frente a ello, diversas propuestas apuntan a comprender los problemas derivados de esas discusiones desde un punto de vista distinto, constituyendo las emergentes bases de un paradigma crítico a modo de descolonización de estos enfoques dominantes. En este trabajo se analizan algunos de estos esfuerzos provenientes de Bolivia y México, los cuales cuentan con una visión regional de conjunto para América Latina. Concluimos que aún queda camino en la construcción de un paradigma latinoamericano crítico de los bienes comunes y ofrecemos algunas ideas que puedan abonar a tan importante tarea.
Implantação do programa 5s e ferramentas da qualidade: Um estudo de caso em uma empresa Metalúrgica de pequeno porte
Authors: Barbosa Adriano Paulino , Morello Julio Cesar , Campana Henrique de Campos , Anjo Alexander Pitta dos
Published: April 2021

Devido ao fato do mercado estar cada vez mais competitivo na indústria metalúrgica, e com clientes cada vez mais exigentes quanto a qualidade dos produtos oferecidos e adquiridos, empresas de diferentes portes e segmentos se veem numa significativa necessidade de adaptação acerca do aprimoramento dos seus processos para continuarem ativas e competitivas no mercado. Em vista disso, este artigo apresenta a implantação da metodologia 5S em uma pequena indústria metalúrgica do interior do estado de São Paulo. Para aplicação de tal metodologia, foi utilizada a ferramenta que se baseia no diagrama de causa-efeito que, após ter sido executada no setor produtivo da empresa, juntamente com a colaboração das pessoas envolvidas no processo, possibilitou a identificação de problemas através do uso do programa 5S. Assim, em seguida, foi criado e executado um plano de ação, a fim de solucionar os problemas apresentados, o que resultou num ambiente de trabalho mais seguro e agradável para a realização das atividades.
Lançamento tributário como método fiscalizatório sobre as obrigações acessórias em impostos
Authors: Cardoso Lucas Giribone , Becho Renato Lopes
Published: April 2021

No Direito Tributário Brasileiro existe uma relação entre o estado e o particular, para a obtenção do adimplemento dos tributos previstos na lei. A fiscalização e a arrecadação destes valores são de interesse público, conhecidas como obrigações principais, mas também é de grande importância a verificação sobre as obrigações acessórias prestadas pelo contribuinte devedor, das quais são, iguais as primeiras, provenientes da exigência legal, sendo esta realidade percebida principalmente nos impostos. O objetivo principal deste trabalho é estudar o lançamento tributário, sua natureza jurídica como um ato administrativo, do qual constitui o crédito tributário e pode ser usado para a verificação do adimplemento das obrigações acessórias em Impostos. Um outro objetivo desta pesquisa é entender o lançamento tributário como método de combate das fraudes fiscais e obtenção das informações exatas, para que haja um correto e proporcional imposto a ser exigido. A principal problemática (pergunta problema) a ser analisada neste trabalho é conectar o instituto do lançamento tributário com a complexa regra das obrigações acessórias, bem como contextualizá-las dentro de uma realidade cada vez mais tecnológica, procurando entender como o Fisco e o contribuinte se portam neste meio. Será utilizado como metodologia científica as pesquisas bibliográfica e jurisprudencial, acompanhando os entendimentos da lei e do sistema jurídico tributário brasileiro como um todo. Assim sendo, espera-se com esta pesquisa obter novas informações relevantes, para o desenvolvimento e o aprimoramento deste tema em novas e futuras pesquisas acadêmicas, inclusive para a elaboração da dissertação de Mestrado. Conclui-se desde já que este trabalho abrangerá temas legislativos, comprovando a lógica que está por de trás do lançamento tributário, entendendo melhor a sua função para o atendimento do interesse público.
Educational Migration of Student Youth: Challenges and Consequences for Ukraine
Authors:   Kherson Polytechnic College of the State University «Odesa Polytechnic», Shepel T. V.
Published: April 2021

The article considers the geographical dimension and the main problems of educational migration in Ukraine. The main problems of mass departure of Ukrainian citizens abroad are identified, since they are the most concerning. The analysis of manifestations of educational migration is carried out. It was found that in addition to the decrease in quality of education and the difficult socio-economic situation in the country, the strengthening of external educational migration is caused by the systemic policy of the countries of Europe, Russia and the United States to attract Ukrainians to study under various programs (scholarship, bachelor’s, master’s, doctoral, postdoctoral). The legal regulation of academic mobility in Ukraine as an institutional form of educational migration is studied, the dynamics of the migration movement of Ukrainian youth of the current population of the country is determined. The main trends of educational migration from Ukraine are analyzed, the list of the world countries that are the most popular among Ukrainian students is defined. Current trends and dynamics in changes in migration priorities of the youth Ukrainian population are considered. The popularity of the western vector of the migration movement among intellectual migrants is emphasized. The statistical analysis of regularities of migration processes in Ukraine and around the world is carried out. The main tendencies, factors and relevant institutions that determine directions and intensity of educational migration are identified. Recommendations for the State policy of Ukraine in this direction are offered. The causes and positive/negative consequences of educational migration for Ukrainian society in the future are summarized. The main components of the institutional environment as a technological basis for the management of educational processes migration in European countries are defined. The directions of the State regulation of educational migration in Ukraine in the interests of preservation and development of intellectual capital and ensuring competitive positions in the international market of educational services are formulated.
Analyzing the Demand for Educational Services of Higher Education Institutions in Terms of Individual Specialties
Authors:   National University of Life and Environmental Sciences of Ukraine, Skrypnyk A. V. , Nehrey M. V. ,   National University of Life and Environmental Sciences of Ukraine, Petrenko A. A. ,   National University of Life and Environmental Sciences of Ukraine
Published: April 2021

Ukrainian higher education is in a state of reforming, which aimes at improving its quality and is accompanied by a reduction in its generality. During the admission campaign in 2020, the concept of «indicative self-cost of educational services» was for the first time used, the purpose of which was to reduce the demand for training at the expense of individuals (contract) in the State-owned higher education institutions. The publication considers the study of the efficiency of the State regulation of qualifying for a government scholarship as to certain specialties. For this purpose, data on the results of the 2020 admission campaign from the unified State electronic database on education were used. The educational space was divided into several subspaces, for each of these the ratio between the number of applications submitted and the license volume was obtained. It was found that the most in demand for a long time are specialties related to jurisprudence, in the smallest demand are specialties of engineering, where the competition is two applications for three budget places (1.50). The publication uses econometric methods of analysis of digital information, assessments of the elasticity of the introductory score according to the general competition and its marginal value are carried out. Recommendations on refusal of expert assessments in the regulation of the students’ admission and redistribution of financial resources in favor of high-demand specialties are provided.
The Paradigm of Circular Economy in the Conditions of Ukraine
Authors:   National Technical University «Dnipro Polytechnic», Varfolomieiev M. O.
Published: April 2021

The article is concerned with the topical issues of present – the principles and foundations of introduction of circular economy (CE). The article emphasizes that, despite the fact that the issue of introducing circular economy has already been widely covered in the scientific publications by domestic and foreign scholars, any strategy for the practical introduction of circular economy at the State level has not yet been formed. Thus, the publication is aimed at studying the key aspects and prerequisites for the introduction of circular economy within the Ukrainian terms. In accordance with this aim, the advantages and disadvantages of the introduction of circular economy in the world aspect are analyzed. The advantages of the introduction of circular economy include the following issues: profitability growth; reduction of greenhouse gas emissions; creation of new jobs. Among the shortcomings of the introduction of circular economy, the publication distinguishes the following: level of complexity of the promotion of systemic changes; economic fluctuations (CE may be non-profit in a short period of time); unsuitable markets (lack of necessary raw materials and infrastructure, competition, knowledge); imperfect regulation (imperfect legislation and/or its implementing); social factors (lack of knowledge and skills related to circular economy); insufficient control over waste sorting; level of financing (both on the part of the State treasury and business). Summing up the advantages and disadvantages of the introduction of circular economy, it is emphasized that, in the terms of CE, the most important value is not being attached to material flows or waste, but to much more sufficient methods, such as maintenance, reuse and recycling of equipment. Also, the research pays considerable attention to the instruments of circular economy and the prerequisites for their application. In addition, each of the above mentioned instruments is considered in the aspect of practical use and analyzed upon existing in the world examples. Thus, among the instruments for the introduction of circular economy, the author highlights: Design of thinking of the future; Virtualization and sharing; Product as a service; Reuse in production; Reuse in consumption; Industrial symbiousness and processing of production waste; Recycling. Special attention in the article is given to the problems of introducing circular economy in Ukraine and ways to solve them. Thus, the research has consistently revealed the problems and ways to solve them at the level of government, business, and society.
Influence of Mergers and Acquisitions Processes on the Competitiveness of the Agricultural Sector
Authors:   Kharkiv National Agrarian University named after V. V. Dokuchaev, Kudryashova S. V. , Taran O. M. ,   Kharkiv National Agrarian University named after V. V. Dokuchaev
Published: April 2021

Mergers and Acquisitions (M&A) are widespread in the business world, being one of the means of competition. They belong to agreements between two companies that become combined in one form or another. Although mergers and acquisitions are used as synonyms, they have different meanings. When merged, two companies of the same size are combined into one new enterprise. Acquisitions are a situation in which a larger company acquires a smaller company, thereby taking over the business of the latter. M&A agreements may be friendly or hostile, depending on their approval by the board of directors (management) of the target company. The main reasons for mergers and acquisitions can be called the desire of companies to increase the growth rate, strengthen and stabilize supply chains and sales of products, diversify production, optimize the tax burden, as well as strengthen their market positions due to reputational advantages. The article analyzes the normative and legislative acts of Ukraine regulating the procedure for concluding M&A agreements, as well as displaying information about them in both the accounting and the financial statements of enterprises. Regarding the regulation of the procedure for concluding M&A agreements, there are no clear definitions of these terms. These concepts are considered only in the context of methods of formation, reorganization or liquidation of enterprises. The authors have allocated some aspects of taxation of operations on the purchase and sale of assets and shares in the implementation of M&A agreements. The relevance of the chosen topic is due to the strengthening of the tendency to the concentration of resources (land banks) by large agricultural enterprises in Ukraine. The statistics on M&A agreements in the agro-industrial sector of Ukraine for the period 2018-2020 are to testify to this tendency. Positive aspects of mergers and acquisitions for agricultural enterprises, as well as risk factors that may appear as a result of an increase in the share of foreign companies in the agro-industrial sector of Ukraine, have been allocated.
The Scientific-Methodical Aspects of Identifying the Sources of Competitive Advantages for Retail Enterprises
Authors:   Kharkiv State University of Food Technology and Trade, Chorna M. V. , Volosov A. M. ,   Kharkiv State University of Food Technology and Trade, Rieznyk M. O. ,   Kharkiv State University of Food Technology and Trade
Published: April 2021

The article is aimed at developing a scientific-methodical approach to the identification of sources of competitive advantages, taking into account the specifics of enterprises in the retail trade sector. The development and transformation of approaches to identifying sources of competitive advantage within the institutional, market and resource concepts is considered. The main provisions of scientific thought on this problem are defined and the observance of the resource approach is substantiated. A methodical approach to identification of the existing sources of competitive advantages and potential of their development in retail enterprises is proposed. As a basis, the following general scientific principles are allocated: complexity, security, comparability, information sufficiency, orientation towards creating the bigger consumer value. The stages of implementation of evaluation-identification procedures are characterized. The directions of identification of the sources of competitive advantages are determined as follows: provision of labor and commodity resources, capital, level of management, capabilities of staff. The stage of formation of the information base is characterized. The choice of research objects is substantiated, taking into account the dual nature of competitive advantages and the sectoral specifics of trade enterprises. The quantitative and qualitative correspondence of both the potential and the realized advantages within each resource-competent plane of the enterprise’s potential is determined. The conditions for identifying sources of competitive advantages and their corresponding target development benchmarks are defined. The proposed methodical instrumentarium was tested at the trade network enterprises of the city of Kharkiv. The competitive position of enterprises according to available sources, the level of their involvement in the processes of creating competitive advantages are specified; recommendations on the ways of their formation and development are made.
The Theoretic-Methodical Aspects in Management of Foreign Economic Activity of Ukrainian Economic Entities
Authors:   O. M. Beketov National University of Urban Economy in Kharkiv, Kondratenko N. O. , Ternova I. A. ,   V. N. Karazin Kharkiv National University, Kolesnyk T. M. ,   O. M. Beketov National University of Urban Economy in Kharkiv
Published: April 2021

The article examines the theoretic-methodical aspects of management of foreign economic activity by economic entities in Ukraine. It is specified that foreign economic activity has a huge impact on the development of all world countries. The practice of recent decades justifies the expediency of expanding the participation of all countries in various forms of international business and cooperation. From this point of view, all globalization processes are consistent, since the economic interdependence of countries in terms of solving economic and social issues increases year after year. As to their content, the methods of management of foreign economic activity be identified similar to the main functions of management: planning, motivation, control, organization, regulation. They are divided into economic, administrative, social, psychological, technological, legal methods, which act in practice by means of certain instruments. It is noted that when planning foreign economic activity, the operational determination of problematic issues arising during the activities of the economic entity allows to quickly respond to changes in both the internal and the external environment of the enterprise business conduct. Also, it is important to have separate units at the enterprises for carrying out controlling of foreign economic activity; analysis of the processes of planning and accounting of the major indicators of foreign economic activity, which will provide an opportunity to solve existing economic and organizational problems, eliminate disparities in planning and obstacles within the information collection systems, to form a group of indicators of foreign economic activity of the economic entity, etc. It is concluded that achieving the efficiency of foreign economic activity management should, first of all, be based on the adaptation of the enterprise to the requirements of the international market and the prompt definition of problematic issues that arise during the activity, which allows to quickly respond to changes both in the internal and external environment of conducting business and in the conditions for foreign economic activity.
Automation of Enterprise Business Processes Using the Method of Stochastic Modeling and WorkFlow Techniques – EPC
Authors:   Taras Shevchenko National University of Kyiv, Horbas I. M. , Linnik M. S. ,   Taras Shevchenko National University of Kyiv
Published: April 2021

The article is aimed at improving the theoretical and methodical instrumentarium for automating business processes in the context of developing a universal algorithm for optimizing and automating business processes of an enterprise using the stochastic modeling method and WorkFlow techniques – EPC. As result of the research, the authors’ approaches to defining the fundamental principles of automation of enterprise business processes are analyzed. The expediency of practical use of the stochastic modeling method and WorkFlow techniques – EPC for optimization of business processes is specified. Practical recommendations on the management of automation of business processes at the domestic enterprise using the stochastic modeling method are provided. It is proved that the use of the proposed algorithm of automation of business processes makes it possible to significantly increase the likelihood of its urgent and unimpeded implementation (in terms of the project implementation). Prospects for further research in this direction are the analysis of the problems of evaluating the efficiency of business processes of enterprise, in particular, the use of the control points method for the formation of an intra-organization system of audit for basic business processes. Specific notations of business process modeling in the context of their application in the realities of domestic doing business require additional research and analysis.
Features of the Display of Social and Labor Indicators in the Integrated Reporting
Authors:   O. M. Beketov National University of Urban Economy in Kharkiv, Karpushenko M. Y. , Shakhverdyan D. S. ,   O. M. Beketov National University of Urban Economy in Kharkiv
Published: April 2021

Integrated reporting enables to provide interested users with non-financial information, including data about social activities and enterprise staff. Labor resources are a necessary source that causes the development of the company, and effective investment in human capital allows achieving strategic goals in a minimum amount of time. Consequently, the reflection in the reporting of human capital data is of great value, since currently investing in this type of capital amounts to a significant share. The nature of information about human capital and strategies for its management is subject to disclosure in integrated reporting and allows users to valuate the efficiency of such investments. The publication is aimed at considering the peculiarities of the preparation of integrated reporting in terms of social and labor indicators, with a substantiation of such indicators. An analysis of functions and constituents of integrated reporting, principles of formation of integrated reporting in accordance with the international standard of integrated reporting is carried out. The composition of the management report in accordance with regulatory requirements, as well as the composition of the report on the management of a number of enterprises are analyzed. On this basis, a proposal as to the list of social and labor indicators of integrated reporting is formed and formulas for their evaluation to integrate all indicators into a single one are suggested. Using this formula, one can compare different enterprises and draw a reasonable conclusion about the work of the enterprise in this direction. In the future, the development of integrated reporting should be aimed at developing and refining the system of indicators and generalizing management provision in the process of preparing internal integrated reporting.
The Priorities for Increasing the Efficiency of the Local Budgets’ Formation
Authors:   Kyiv City Council, Drepin A. V.
Published: April 2021

The article is aimed at substantiating the basic principles of the formation of local budgets for the medium term in the context of improving the efficiency of budget policy. An analysis of socio-demographic and economic indicators of territorial communities is carried out, determining that their consolidation has a positive effect on the optimization of the local budget expenditures. The efficiency of expenditures of local budgets of Central and Eastern Europe was evaluated on the basis of Musgrave criteria and the aggregated indicator of quality of public goods and services. The empirical analysis of the Gini index, consumer inflation, the volatility of economic growth and exchange rate, the level of GDP per capita, the pace of economic growth and unemployment for Ukraine indicate the urgent need to develop the institutional environment of budget policy and improve the budgetary architectonics. An evaluation of the efficiency of local budget expenditures was also carried out through a comparative analysis of the quality of services in the sphere of management, education, infrastructure of healthcare, which was based on international ratings and indicators. It is identified that the highest level of efficiency is provided in the Baltic states, Poland; Armenia and Georgia (due to low GDP expenditures); Belarus. The carried out analysis justifies the need for Ukraine to optimize the expenditure part of the budget in favor of such areas as healthcare and infrastructure. Practical recommendations for increasing the fiscal significance of tax revenues credited to local budgets and for expanding the fiscal space of territorial communities are substantiated. The provisions on optimization of the tax debt of local budgets are presented.
The Features of Capital Management in Joint Stock Companies
Authors:   10.32983/2222-4459-2021-2-266-273, Kvasha O. V.
Published: April 2021

The article is concerned with studying of the features of capital management in joint stock companies. The concept of joint stock capital as an economic category is considered. The approaches to determining the essence of the concept of «joint stock capital» are analyzed. The system of management of joint stock capital of enterprise is presented, it is determined that the process of joint stock capital management is an aggregate of methods, forms and instruments for attracting funds from various sources in accordance with the needs of the development of the joint stock company. The formula for assessing the market value of enterprise is considered. The process of formation of equity of the enterprise is analyzed; the advantages and disadvantages of the types of sources of this type of funding are described. The peculiarities of attracting borrowed capital are studied and the influence of this method on the financial stability of the joint-stock company is described. The peculiarities of joint stock capital management on the example of PJSC «Motor Sich» have been characterized and conclusions have been drawn on optimizing the policy of capital management in joint stock companies. On the basis of the research of the theoretical aspect of the essence of the joint stock capital it is determined that the system of capital management in a joint stock company is characterized by interdependence and consistency of various subsystems and elements upon which depends the efficiency of functioning of the whole system, and, accordingly, the final result of effective capital management of the joint-stock company. Prospects for further research in this direction are the definition of new interdependences between the elements that influence the adoption of managerial decisions in the management of joint stock capital. Further development of the theory of joint stock capital management in the context of behavioral economics can lead up to the replacement of classical economic models of behavior of the economic entity and up to the creation of a new mechanism for managing the joint stock capital of the enterprise.
Fiscal Burden in the National Economy: A Dynamic Aspect
Authors:   Ivan Franko National University of Lviv, Loboda N. O. , Chabaniuk O. М. ,   Lviv University of Trade and Economics, Spodaryk T. I. ,   Ivan Franko National University of Lviv
Published: April 2021

The article is concerned with features of the taxation system in Ukraine. The authors disclose the meaning and structure of the tax system, which, in turn, are determined by tax policy, the latter belonging to the exclusive right of the State that conducts it independently, in accordance with the tasks of socio-economic development. The research is aimed at highlighting the essence of the tax system, analyzing the theoretical-methodological aspects of its development, studying the current state and identify the main problems and prospects of the taxation system in Ukraine, as well as developing proposals for ways to improve it, taking into account the present day requirements of in this sphere of relations. The functions and principles of the taxation system construction are considered. The list of actual problems of the domestic tax system is generated. The reasons and prerequisites for the problems faced by the tax system in the process of its functioning are disclosed. The concept of tax as a key element of the taxation system is distinguished, as well as tax revenues, which is one of the components of the State budget revenues. It is noted that the problems of excessive tax burden and contradiction of tax legislation in Ukrainian realities are especially topical. Statistical indicators are provided, an analysis of the tax and non-tax revenues to the Consolidated Budget of Ukraine is carried out in the context of three budget periods according to the reports on the implementation of budgets of the State Treasury Service of Ukraine; their dynamics are analyzed; appropriate generalizations, conclusions and proposals have been made. The need for further development and improvement of the taxation system, solving the problems of optimization of tax offenses in the current unstable conditions of functioning of the domestic economy are substantiated. Measures to increase the economic efficiency of the tax system of Ukraine and the directions of reforming this system at the present stage of its existence are proposed.
Analyzing and Assessing the Level of Budget Efficiency of Administrative Districts of Volyn
Authors:   Lutsk National Technical University, Vakhovych I. M. , Nedopad H. V. ,   Volyn Regional Council
Published: April 2021

The article is aimed at analyzing and assessing the level of budget efficiency of administrative districts of Volyn, thus allowing to identify the main factors influencing it and to offer balanced financial solutions for achieving the efficient formation and use of local budget funds in the conditions of decentralization. The article provides the authors’ own approach to assessing the level of budget efficiency of administrative districts of Volyn, based on the computation of a number of relative indicators in the context of three directions, namely: formation of income, distribution of expenditures, and use of funds. On the basis of computed relative indicators of budget efficiency, the integral indicator of budget efficiency in terms of income formation, distribution of expenditures and the use of funds is calculated, allowing to evaluate the efficiency of local budgets in different directions and identify administrative districts with the highest and lowest level of budget efficiency, as well as explain such differentiation. On the basis of the results of computation of integral indicators within three directions, the general integral indicator of the budget efficiency of administrative districts of Volyn was calculated, which made it possible to group the latter into groups with the highest, high, medium and low level of budget efficiency. As result of the carried out analysis and assessment of the level of budget efficiency of administrative districts of Volyn, significant factors of its provision are determined, which is the basis for the further development of balanced and substantiated managerial decisions.
Modern International and Domestic Tendencies in the Development of Winemaking Industry as Result of Efficient Interaction of Stakeholders
Authors:   V. N. Karazin Kharkiv National University, Portna O. V. , Herehiieva H. Y. ,   V. N. Karazin Kharkiv National University
Published: April 2021

The winemaking industry plays a significant role both in the world economy and in the national one, is an important part of the world economy in general and Ukraine in particular, being a significant budget-forming component. The article is aimed at improving, on the basis of the study of modern international and domestic tendencies in the sphere of winemaking, the classification of stakeholders in the development of enterprises of the viticulture and winemaking industry, the effective interaction of which will ensure the active functioning and success of the wine business. Based on the analysis of modern international and domestic tendencies in the development of the winemaking industry, it is specified that the geography of winemaking is gradually expanding throughout the world. The winemaking industry is developing steadily at the world level, the dynamics of international trade in wine is positive and is determined by many players in the international market and leaders around the world. In Ukraine, due to the large number of factors, the winemaking industry is narrowing, imports significantly exceed exports. Under such conditions, the search and introduction of effective principles for improving the efficiency of functioning and development of industry enterprises becomes urgent. Such principles are the definition of stakeholders in the development of industry enterprises for their active involvement in cooperation and effective interaction. Application of stakeholder-oriented approaches in the processes of stabilization and development of enterprises in the winemaking industry will balance the interests of consumers, customers, that is, a wide range of stakeholders, and increase the efficiency of their interaction. Prospects for further research are to determine the threshold values of the stakeholders’ stimulating, neutral and destimulating influences.