bluuebunny/crossref_metadata_2025 huggingface dataset:
Search for Reserves in the Grip of the “Imputed”: Paradoxes of Our Education Strategy
Authors: Tkhagapsoev Kh. G. , Yakhutlov M. M.
Published: January 2021

The dominant orientation of the domestic strategy of higher education (standards, competencies) towards the current demands of the labor market slows down and constrains the development processes at universities. The ability and readiness to respond to the challenges of the future is steadily becoming a real basis for the success of higher education institutions in conditions of modern technological and socio-economic changes. Time and situation require taking into account in university strategies not only the demands of the labor market, but also the features of the future and trends in knowledge development. And this, in turn, dictates the need to liberalize the existing education strategy, as well as to “synchronize” the development of the university both with trends and prospects for the development of technologies and infrastructures, and the historical and epistemological patterns of knowledge development, its functions, ways of organization and forms of life.
Diffusion phenomenon for abstract linear wave equations with time decaying coefficients of propagation and dissipation
Authors: Yamazaki Taeko
Published: January 2021

We show diffusion phenomenon for linear abstract dissipative wave equations with time dependant coefficients of propagation speed and dissipation. Coefficients are decaying in time but not assumed to be monotone.
Avanzando hacia relaciones más colaborativas entre familias y escuela: Experiencias desde países iberoamericanos
Authors: Acevedo, Fernando , Menni Gisela , Varela-Garay Rosa , Díaz-Jiménez Rosa , Saracostti Mahia , Madrid Romina , Mayorga Cecilia , Lara Laura , Salazar Henao Myriam , Parra Martínez Joaquín , Gomariz Vicente María Ángeles , Hernández Prados María Ángeles , Martínez Segura María José , García Sanz María Paz , del Pozo Serrano Francisco José , Aparicio Serrano José Alfredo , Rodríguez Triana Zulema
Published: January 2021

Los resultados de los estudios científicos que focalizan en las relaciones entre las familias y la escuela ponen de relieve la influencia positiva que se produce entre ambos contextos sobre el desarrollo de los y las estudiantes, contribuyendo de este modo positivamente tanto en los resultados a nivel escolar como en las áreas socioemocionales. Por este motivo, muchas escuelas han desarrollado diferentes intervenciones para fortalecer el vínculo con las familias. Sin embargo, en el contexto de los países iberoamericanos, y especialmente en Latinoamérica, las experiencias sistematizadas que se encuentran disponibles en la literatura científica son escasas. Este libro viene a dar respuesta a este vacío, realizando una compilación de aproximaciones conceptuales y experiencias desarrolladas en diferentes países iberoamericanos.
Booklet Sebagai Media Peningkatan Pengetahuan Tentang Pendidikan Seks Anak Usia Dini Pada Orang Tua
Authors: Azzahra Anaa Murti Citra Putri , Ervina Iin , Rahmawati Erna Ipak
Published: January 2021

Sexual violence in children has the impact of physical, mental, social and behavioral trauma in the short and long term. Therefore, prevention needs to be done, one of them is by providing sex education early on through parents. So parents need to be equipped with the knowledge of early childhood sex education.The purpose of this study was to determine the effectiveness of the booklet media for early childhood sex education on the knowledge and skills of parents in providing sex education for early childhood.The method used is a quasi-experimental research model with a research design using pretest-posttest control group design. The sample used was 40 people with the criteria of parents with children aged 1-6 years. The study was conducted at Al-Fattah Kindergarten.The results of this study indicate that the booklet is able to increase the knowledge of early childhood sex education in parents with a significance value (2-tailed) 0.038 0.05 based on the pretest and posttest paired sample test. The average pretest score was 18.60 and increased by 1.00 after being given an early childhood sex education booklet with an average score of 19.60. The highest increase occurred in the aspects of children's birth, booklet can cognitively facilitate parents in understanding sex education material, affectively able to help the readiness and willingness of parents to act, and psychomotorally can help parents educate their children.
Descritivo das ações do grupo de pesquisa institucional do IFSP para utilização de radiação UVC no combate ao COVID-19
Authors: Bock EGP , Fotoran WL , Margarido GN , Nascimento RJ , Oliveira MM , Poveda PF
Published: January 2021

During the pandemic period of COVID-19 in 2020, suspension of face-to-face activities, a research group was formed at IFSP, campus São Paulo, for the development of systems with special lamps using UV radiation technology as an agent with germicidal action in order to help reduce the spread of SARS-CoV-2 in different environments.
Key words. Air disinfection, UVC radiation, Sars-CoV2.
EL SECTOR PÚBLICO Y LA SOCIEDAD CIVIL FRENTE A LA GOBERNANZA
Authors: Pérez Parra Wladimir
Published: January 2021

Las investigaciones del sector público son abordadas desde las políticas públicas, la nueva gestión pública, la ciencia de la administración pública y ahora desde la gobernanza. Desde esta última, la contribución ha sido significativa y de mucha utilidad, dado que la reforma y mejora del ámbito público ahora no pasa por el tamiz y la exclusividad del gobierno, ni tampoco por el sector privado, que muchas veces ha tenido la intención de apropiarse para hacerlo un gran negocio mediante la privatización de los servicios públicos. La falta de innovación y de nuevos conceptos que describan, analicen y prescriban la explicación y generación de herramientas al servicio de los gobernantes, del administrador y del ciudadano, para un mejor sector público es una tarea pendiente en estos tiempos de crisis mundial, en la cual el Estado ahora es la organización social donde se condensan las diferentes relaciones de fuerza, bajo la supervisión y control ciudadano.
KEBIJAKAN ORDE BARU VERSUS PENCURIAN KOREK API
Authors: Anjani Khairul Tri
Published: January 2021

Juvenile delinquency in Jakarta Theft of Lighters in Student Boarding Areas 1965-1998. This study aims to determine the juvenile delinquency in Jakarta in the theft of matches in the 1965 student boarding area, besides that the authors also expect readers to understand juvenile delinquency in Jakarta. Research uses historical research methods. The method used is heuristics, criticism / verification, interpretation and historical writing. The results of the study understood the initial program of economic and education policy during  the  New  Order  government,  could  understand  juvenile  delinquency  in  the  student  settlement environment during the New Order government, outline match theft and its continued development until the end of the new order government.
SEKTE KEAGAMAAN DI LINGKUNGAN PENGIKUT KRISTIANI
Authors: Jais Ahmad
Published: January 2021

Religion is considered as an answer to the weakening belief in modernization because modernization is considered to have a negative and destructive impact on human existence as evidenced by the increase in spiritualism among religious followers. The revival of religious spiritualism is not in conventional religions but there is a tendency to enter into spiritual schools, cults and religious sects. Likewise for Christian adherents in Bandung City, West Java. There are several reasons why the author should appoint a religious sect in the Christian Community of Bandung City because Bandung is the center of the movement of Jehovah's Witnesses for seven (7) cities in West Java, so they often mention his movement with the Jehovah's Witnesses or known as JW 07.
AGAMA DAN PERUBAHAN SOSIAL EKONOMI
Authors: Rustandi Nanang
Published: January 2021

Research on religion and socio-economic changes in the community around the Gunung Padang site, Karyamukti Village, Campaka District, Cianjur Regency originated from the emergence of a local community in carrying out its religion and culture in the form of socio-economic changes. The focus of the research reveals how religious the people around the Gunung Padang site are. How is the socio-economic culture of the community around Mount Padang with the Gunung Padang site, as well as how the religious and socio-economic changes of the community after the restoration (excapation) of the Gunung Padang site. This study uses a qualitative research method, to analyze the religious relationship between the community and the socio-economic culture of the community around ancient sites using a phenomenological approach. The results of this study indicate that the religion of the people around the site is greatly influenced by the process of combining religious understanding and local culture that has been hereditary. The form is through religious expressions, namely belief (theology), ritual (rites) and community (community).
História da Palestina do primeiro século: possíveis contextualizações e aprendizados
Authors: Silva José Roberto Limas da
Published: January 2021

O presente artigo tem o propósito de construir um resumido roteiro histórico, político e socioeconômico da Palestina do primeiro século. O caminho é demasiadamente complexo, mas lançaremos mão de uma análise historicista e cronológica a fim de compreendermos o pano de fundo onde são erguidas as bases do Novo Testamento cristão. Os fatos históricos, mencionados nesse texto, são um terreno comum, já mencionado por centenas de pesquisadores. Não obstante, a presente pesquisa demonstrará a necessidade de revisitar o tema, sobretudo, pela necessidade de contextualizar as mazelas sociais e políticas tão presentes e tão questionadas por Jesus nos evangelhos, especialmente as desigualdades econômicas e a marginalização dos pobres e grupos periféricos como estrangeiros, publicanos e prostitutas. O desenvolvimento do assunto desse artigo deixará visível, no palco da Palestina, o ambiente social, político, econômico e cultural em que foi desenvolvido o ministério de Jesus, bem como, o espaço vital onde ocorreram as narrativas dos evangelhos.
As representações sociais do conceito de “aprender” na Educação Infantil
Authors: Lima Iris Ferreira De
Published: January 2021

Este trabalhado tem objetivo identificar as representações sociais sobre o conceito de aprender na Educação Infantil, para pais/responsáveis e docentes, com a relevância de verificar a obviedade deste conceito e destacar a importância da formação do discente nesta fase de escolarização. O estudo foi realizado em duas unidades escolares, uma na zona rural e outra na zona urbana, ambas localizadas no Vale do Paraíba, interior de São Paulo. A fundamentação teórica está pautada na Teoria das Representações Sociais, no referencial da Base Nacional Curricular Comum sobre o conceito de aprender e nas teorias de Piaget, Vygotsky e Wallon. Esta é uma pesquisa de natureza qualitativa e quantitativa, com caráter exploratório. Os sujeitos participantes são 12 docentes ativos e 08 pais/responsáveis de alunos matriculados nas unidades escolares selecionadas para o estudo. Para a coleta de dados os instrumentos utilizados foram questionário e grupo focal. O tratamento dos dados se deu por meio da análise de conteúdo e compilação por meio de categorias tomando como referência os estudos teóricos de Bardin (2009) e a utilização do programa IRAMUTEQ. Diante dos resultados, pode-se verificar que as representações sociais sobre o conceito de “aprender” entre pais/responsáveis e docentes apresenta diferenças significativas quanto as expectativas dos conteúdos trabalhados na Educação Infantil, já que o conceito de aprender para os docentes está apropriado e familiarizado como prática docente em formar cidadãos de maneira global, enquanto que para os pais/responsáveis o conceito de aprender está diretamente associado à ação de alfabetizar. Tais diferenças são evidenciadas tanto na escola rural quanto na urbana. Constata-se que o conceito de aprender se baseia nas realidades práticas dos grupos participantes, que, de acordo com seus valores e crenças, o conceituam. Para ambos os grupos, a importância da Educação Infantil, passa a ter menos representatividade assistencial e mais educacional.
La Epistemología de las Políticas Públicas Educativas y las Utopías de Su Praxi en Educación Nacional
Authors: Pereira Antônio Carlos Coqueiro
Published: January 2021

La elaboración de este artículo tiene como objetivo mostrar cómo las políticas públicas en la educación brasileña tuvieron un avance primario en asegurar una educación de calidad. Sin embargo, este avance sólo se produjo en el papel, no se verifica en su praxi en el contexto nacional. Esto se debe a la vieja política de intereses en no promover una educación de calidad. Se trata de una política retrógrada que no cumple con las Leyes en relación con la formación continua de los profesores de educación básica para la promoción del conocimiento y la comprensión, con el objetivo de innovar las prácticas metodológicas educativas con el fin de fortalecer la nación, impidiendo que sea manipulada por quienes poseen el poder socioeconómico. Su línea de investigación biblioita cualitativa es, con énfasis en el campo de los teóricos que abordan dichos contenidos y temas. El objetivo de este artículo son los educadores y curiosos sobre las políticas públicas educativas brasileñas y su historia del pasado que reflexiona sobre el presente.
L’epistemologia delle politiche pubbliche educative e le utopie del suo Praxi nell’educazione nazionale
Authors: Pereira Antônio Carlos Coqueiro
Published: January 2021

L’elaborazione di questo articolo ha lo scopo di mostrare come le politiche pubbliche nell’istruzione brasiliana hanno avuto un progresso primario nel garantire un’istruzione di qualità. Tuttavia, questo progresso si è verificato solo sulla carta, non essendo verificato nella sua prassi nel contesto nazionale. Ciò è dovuto alla vecchia politica di interessi nel non promuovere un’istruzione di qualità. Si tratta di una politica retrograda che non soddisfa le leggi in relazione alla formazione continua degli insegnanti di istruzione di base per la promozione della conoscenza e della comprensione, con l’obiettivo di innovare le pratiche metodologiche educative al fine di rafforzare la nazione, impedendo che venga manipolata da coloro che detengono il potere socio-economico. La sua linea di ricerca bibliografica qualitativa è, con particolare attenzione al campo dei teorici che affrontano tali contenuti e temi. Lo scopo di questo articolo sono educatori e curiosi delle politiche pubbliche educative brasiliane e della loro storia del passato che riflette sul presente.
The Brazilian influence in the new Latin American constitutionalism
Authors: Costa Achylles De Brito , Brito Clara Kelliany Rodrigues De , Campina Ana
Published: January 2021

The work on screen aims to demonstrate a new form of constitutionalist movement that has been gaining new contours in Latin America, called by the doctrine of new Latin American constitutionalism. This movement gained its heart due to the political-legal process that occurred in recent decades, aiming at guaranteeing the rights of minorities, whose theoretical framework also comes from the Brazilian Constitution of 1988 and its neo-constitutionalist bias, much criticized, at the time of its promulgation, for being too detailed or “garantista” too. But now, through its positivism certifying fundamental rights and guarantees influences the new constitutional movement, with even deeper changes and guarantees in the constitutions of Latin countries that seek to positive in their affirmative, inclusive and guarantor political constitutions, as well as constitutional and normative evolution based on certain criteria, values, interests and own objectives.
La influencia brasileña en el nuevo constitucionalismo latinoamericano
Authors: Costa Achylles De Brito , Brito Clara Kelliany Rodrigues De , Campina Ana
Published: January 2021

El trabajo en pantalla pretende demostrar una nueva forma de movimiento constitucionalista que ha ido adquiriendo nuevos contornos en América Latina, llamado por la doctrina del nuevo constitucionalismo latinoamericano. Este movimiento se ganó el corazón debido al proceso político-jurídico que se produjo en las últimas décadas, con el objetivo de garantizar los derechos de las minorías, cuyo marco teórico también proviene de la Constitución brasileña de 1988 y su sesgo neoconstitucionalista, muy criticado, en el momento de su promulgación, por ser demasiado detallado o “garantista” también. Pero ahora, a través de su positivismo certificando los derechos y garantías fundamentales influye en el nuevo movimiento constitucional, con cambios y garantías aún más profundos en las constituciones de los países latinos que buscan dar positivo en sus constituciones políticas afirmativas, inclusivas y garantes, así como evolución constitucional y normativa basada en ciertos criterios, valores, intereses y objetivos propios.
Эпистемология государственной образовательной политики и утопии ее пракси в национальном образовании
Authors: Pereira Antônio Carlos Coqueiro
Published: January 2021

Разработка этой статьи призвана показать, каким образом государственная политика в области бразильского образования имеет начальный прогресс в обеспечении качественного образования. Однако этот прогресс произошел только на бумаге, а не был проверен в его пракси в национальном контексте. Это связано со старой политикой интересов в не продвижении качественного образования. Это ретроградная политика, которая не соответствует законам в отношении дальнейшей подготовки учителей базового образования для поощрения знаний и понимания, направленной на инновации в методологическую практику образования в целях укрепления нации, не позволяя им манипулировать теми, кто имеет социально-экономическую власть. Его линия библиографических качественных исследований, с акцентом на области теоретиков, которые обращаются к такому содержанию и темам. Целью этой статьи являются педагоги и любопытно бразильской образовательной государственной политики и их истории прошлого, которая отражается на настоящем.
Teorijski i metodološki pristupi mjerenju povrata od ulaganja u obrazovanje
Authors: Jahić Hatidža , Obadić Alka
Published: January 2021

Kontinuirano ulaganje u obrazovanje je ključni čimbenik gospodarskog rasta i razvoja. Ulaganje u obrazovanje je investicija sa povratima od ulaganja te sa višestrukim pozitivnim učincima na privatnoj i društvenoj razini. Ostvarene zarade na tržištu rada predstavljaju privatne povrate od ulaganja u obrazovanje i njihovo mjerenje je u središtu znanstvene literature. Temeljni cilj ovog rada je analizirati suvremene teorijske i metodološke pristupe mjerenju povrata od ulaganja u obrazovanje, pri tom analizirajući metodologiju mjerenja, korištene pokazatelje i izvore podataka u mjerenjima povrata. Znanstveni doprinos ovog rada temelji se na sažetom i kritičkom prikazu znanstvene literature i trendova u ovom području, s osvrtom na dosad korištenu metodologiju i pokazatelje u mjerenjima povratima od ulaganja u obrazovanje.
A Substantiation of the Main Technical-Economic Characteristics of Energy Plantations and Production of Solid Fuel from Biomass of Energy Crops
Authors:   Research Centre of Industrial Problems of Development of NAS of Ukraine, Kostenko D. M.
Published: January 2021

The article is aimed at substantiating the basic technical-economic characteristics of energy plantations of miscanthus and production of solid fuels from the obtained biomass on the example of a particular project. As a result of the study: the analysis of the production volume of solid biofuels on the basis of quantities from a given area of plantation was carried out; net income of the complex was determined, which was calculated on the basis of accepted production volumes and «reasonable» wholesale prices, which were determined in a costly manner and provided for the provision of a sufficient level of profitability of economic activity; the current (operational) costs of economic activity of the complex were determined, calculated according to the standards established by analogues of industrial production of biomass from energy crops and its processing into solid biofuels. Also the economic feasibility of implementing an investment project on laying the plantation of miscanthus and production of solid biofuels from the resulting biomass was assessed. In general, in the presence of adequate State-based stimulation of solid biofuel production from miscanthus biomass, the economic efficiency of the project will be high, and the project itself is commercially feasible. Prospects for further research in this direction are substantiation of the main technical-economic characteristics together with feasibility of creating complexes for the transformation of solid biofuels into commodity energy – both electric and thermal.
A Theoretical and Methodological Analysis of the Scholars’ Views on Defining the Concept of «Competitiveness»
Authors:   Simon Kuznets Kharkiv National University of Economics, Shtal T. V. , Shulha D. A. ,   Simon Kuznets Kharkiv National University of Economics, Torkut D. A. ,   Simon Kuznets Kharkiv National University of Economics
Published: January 2021

The article is aimed at analyzing the interpretation of the concept of «competitiveness» and defining the importance of attracting the attention of enterprises to this topic. The relevance of the problem of increasing the competitiveness of enterprises is determined not only by the needs of domestic development and life support of the country, but also by those profound changes that are taking place in the modern system of international economic relations, directed towards forming a new international division of labor and a new mechanism for the distribution of the global incomes. Never before in the history of international relations has the phenomenon of competitiveness acquired such actual importance as it does nowadays. Ukraine faces the issue of sustainable economic development, characterized by increased adaptability to environmental changes, as well as the availability of favorable conditions for functioning with a constant increase of competitive advantages. The line between the competitiveness of firms, industries and the competitiveness of the country is extremely conditional. One of the most globalized markets today is the market of machine-building products, which often determines the international competitiveness of the country and its role on the world stage. In this aspect, the issues of formation of competitive advantages of domestic enterprises on international markets as the basis of their long-term presence in these markets become particularly relevant. Having analyzed the theoretical principles of the concept of international competitiveness, it was determined that there is currently no generally accepted definition of the content and understanding of this category. Enterprises should understand that the concepts of «competition» and «competitiveness» are not interchangeable. Companies need to assess the level of international competitiveness in order to understand the state of affairs and take adequate measures if the level of international competitiveness is unsatisfactory. Thus, finding points of growth of the level of international competitiveness and influencing them is a critically necessary condition for the effective activity of an enterprise in the modern world.
Assessing the Impact of Coronavirus Crisis on the Nature and Trends of Remote Employment in Ukraine
Authors:   South Ukrainian National Pedagogical University named after K. D. Ushynsky, Lychkovska M. R.
Published: January 2021

The article is aimed at generalizing the essential content of the concept of «remote employment» in the context of components that form it, analyzing the main factors of influence on these components, determining trends and features of development and spread of remote employment in coronavirus crisis. Analyzing and summarizing the scientific works of many scholars and practitioners, the sequence of development and implementation of the novel alternative forms of employment is researched. The tendency to change their essential content is defined as being dependent on the development and introduction of modern technologies. The main factors influencing the possibility of transferring novel forms of employment into a virtual mode are analyzed. The main advantages and disadvantages of spread of remote employment in lockdown conditions are allocated and analyzed. It is specified that a significant part of them can be formulated as follows: the first ones – as an advance that needs to be shared; the second ones – as problems to be solved. Doing this is quite feasible and necessary in order to develop the appropriate policy. As a result of the research, the main obstacles to the development of remote employment are identified, which include a large-scale downturn in the economic attitudes of business entities and the growth of social tension. It is reasoned that under such conditions, the strong-willed orders on the part of government can only worsen the existing situation. It is proved that only strengthening the partnership between the State, business and civil society on the basis of restoring mutual trust of all economic actors will provide an opportunity to develop a deliberate policy of recovery, part of which is the large-scale proliferation of remote labor. Remote labor will become not only a mechanism for overcoming coronavirus crisis, but also a mechanism for large-scale renewal of Ukraine’s economy on the basis of the use of the latest technologies. Prospects for further research in this direction are the creation and adapting of novel forms of remote labor, their formalization, institutional and legal support, the construction of new models of full-fledged social partnership between the State, business and civil society in the sphere of labor and employment, etc.
The Unmanned Passenger Aerial Vehicles with Electric Propulsion in Ukraine – Perspectives of Employment
Authors:   The National Institute for Strategic Studies, Bielashov Y. V.
Published: January 2021

The article explores the issue of institutional provision for the employment of unmanned passenger aerial vehicles with electric propulsion (urban electric aerial vehicles) in Ukraine. The use of such vehicles is considered a promising direction in the development of urban air transport, able to unload traffic bottlenecks of the transport system in megacities. Among the main factors that favorably distinguish urban electric aerial vehicles from traditional air transport are: safety, economic efficiency, quietness, environmental friendliness and low requirements for related infrastructure. Preparations for large-scale use of urban electric aerial vehicles are currently being carried out in Germany, the USA, South Korea and the city of Dubai. The analysis of the advantages and possibilities of using urban electric aerial vehicles is provided; the history of development and the current status of this transport type is carried out. Despite the fact that the first samples of urban electric aerial vehicles are only being tested, there is already a significant competition in this market. Among the main developers of this class of aircraft one can single out the companies EHang (PRC) and Lilium GmbH (Germany). The article reviewes legislative requirements for the use of unmanned aerial vehicles with electric propulsion in certain countries of the world. Borrowing this experience can be useful for Ukraine due to the lack of terminological definition of such a class of vehicle in the natonal legislation; uncertainty of the conditions of their operation and safety measures; lacunas in the existing classification of unmanned aerial vehicles, which does not provide for the existence of programmable aerial vehicle, the control of which does not require a special control station located outside the vehicle, or vehicles that carry out programmable flight. In order to eliminate existing lacunas in Ukrainian legislation, measures have been developed, the implementation of which will allow the use of unmanned passenger aerial vehicles with electric propulsion and will contribute to the further development of air transport in Ukraine.
The Alternative Directions of Entrepreneurship in Beekeeping
Authors:   Luhansk National Agrarian University, Baldyk D. O.
Published: January 2021

The article is aimed at researching the possibilities of using alternative directions of agricultural production in beekeeping as an additional resource to ensure the efficiency of entrepreneurship. Approaches to the development of the potential of the industry in order to increase economic results due to untapped and hidden opportunities are considered. In particular, in the industry of cattle breeding there is a certain shortage of natural high-quality protein feed, and in the field of beekeeping the honey base suffers a fairly low level of differentiation and, as a result, almost all honey produced in Ukraine is monofloral – from sunflower. It is not a high-precision product and is not very appreciated in the honey market due to rapid crystallization. The share of sunflower in the structure of acreage in the State is quite high, its size during the years of independence increased more than 3.5 times, including due to perennial herbs. It is proposed to look for hidden opportunities in this very context, through the introduction of a number of organizational, technological, agronomic, regulatory measures to use untapped opportunities in order to improve the effectiveness of entrepreneurial activities in each industry and to better the qualitative indicators on other sensitive issues in the agrarian sector. The article examines the possible impact of conducting production activities in beekeeping in view of implementing the soil-saving measures. The approach to improving the economic results of agricultural enterprises by optimizing and rationalizing the main types of activity and alternative industries, which on the basis of bifurcation positively influence the increase of economic efficiency of entrepreneurial activity, is researched. The system of organization of measures related to the use of additional potential by performing agrotechnological operations that increase productivity in a separate revenue-forming activity of both major and alternative productions is proposed.
Determining the Probability of Bankruptcy of Production Enterprise
Authors:   Educational and Scientific Institute for Accounting, Analysis and Audit of the National University of SFS of Ukraine, Savchenko A. M. , Fisher N. V. ,   Educational and Scientific Institute for Accounting, Analysis and Audit of the National University of SFS of Ukraine
Published: January 2021

The main aim of this publication is to research and substantiate the possibilities of using traditional methods of analyzing the financial position of entrepreneurial entities in conjunction with the methodology for determining the probability of bankruptcy of enterprise. The country’s economy is characterized by a financial and economic crisis, which caused a powerful wave of bankruptcies, which intensified scientific and applied research directed towards introduction of an effective system of early warning and response to the threat of critical bankruptcy at domestic enterprises. Both foreign and domestic methods of analysis of the probability of bankruptcy of enterprise are researched, their advantages, disadvantages and possibility of application are defined. The reasons for the bankruptcy of domestic economic entities are highlighted and a set of actions within the framework of the anti-crisis financial management to prevent bankruptcy is proposed. Both the Western and domestic models of bankruptcy probability assessment are considered. As an example of the Western model, the Altman’s five-factor model and the Springate model were chosen, as an example of the domestic model – the one by O. Tereshchenko and A. V. Matviychuk. The purpose of use of the models analyzed in the article is to determine the financial stability of enterprise in order to assess its financial potential. Also the benefits of using these models among other existing ones along with the factors that may impact them are highlighted. For the example of application of these models data of PJSC «Kyiv Vitamin Plant» was used. Stabilization of finances of enterprises was and will be a priority direction of financial stabilization of both the individual enterprise and the economic system. A practical solution to this problem is possible only by replacing the existing financial policy with flexible forms of it and ensuring the stability of the enterprise operation. Depending on the probability of bankruptcy, regulatory measures such as entering the voluntary administration or the transition to anti-crisis management be implemented.
Formation of an Approach to Cost Management of Industrial Enterprise
Authors:   National Pharmaceutical University, Kotliarova V. G. , Derenska Y. M. ,   National Pharmaceutical University, Hladkova O. V. ,   National Pharmaceutical University
Published: January 2021

The article analyzes existing approaches to cost management; system and process approaches are defined as the most applicable. It is determined that with both of these approaches the object of cost management is managerial actions and relationships arising in the process of formation of certain characteristics of the status of costs (compliance with the limits of the remuneration fund, consumption of raw materials etc.); the subject of management are structural subdivisions of the enterprise and responsible persons who carry out cost management procedures. The system approach considers cost management as a system in which a set of interconnected elements is allocated, there are links, mechanisms of interaction between individual elements, which help to achieve a certain goal, are determined. The process approach proposes to apply a management cycle to manage costs. Therefore, to improve the efficiency of cost management, it is advisable to apply dualism of approaches, for which it is proposed to combine system and process approaches. It is proved that the cost management system should consist of two subsystems: 1) the formation of a cost management system and 2) the functioning of the cost management system. These subsystems differ in such features as: purpose, tasks, functions, elements, mechanism of interaction. Two subsystems of the cost management system are connected as follows: the purpose of the subsystem of the cost management system formation is to develop methodological support for the functioning of the cost management subsystem. At the same time, the functioning of the subsystem of the cost management system is the management cycle: planning, accounting, control, analysis. This shows the implementation of the process approach to cost management.
Analyzing Preconditions for Motivational Management of the Economic Security of Enterprises in the Machine-Building Industry
Authors:   National Aviation University, Kovalchuk A. M.
Published: January 2021

The article is aimed at analyzing the external operational environment of machine-building enterprises in the context of economic security and identifying the prerequisites for motivational management of the economic security of enterprise. Nowadays, effective management of the economic security of enterprise is one of the established imperatives that provide for the sustainable development and protection of the enterprise’s interests in the face of the contemporary challenges. Industrial enterprises operate in conditions of constant uncertainty and variability, which contributes to the search for effective instruments to ensure the proper level of protection of economic interests of a particular economic entity and industry in general. The article analyzes some indicators of activity of enterprises of machine-building industry of Ukraine. It is concluded that, despite the reduction of indicators such as the share of the processing industry in the GDP of the country, the number of employed people in the enterprises of the industry and the number of enterprises, along with the other, equally important indicators, show growth. First of all, it’s a question of the growth of sales volumes, net profit and profitability, which indicates the existing potential of the industry to implement the motivational management of economic security, because it provides not only for satisfying interests of the owners of enterprises, but also of all elements of the economic security system. Prospects for further research in this direction are the definition of the main elements, stages and methods of implementation of motivational management of economic security at machine-building enterprises.
Use of Information Technology in Countering COVID-19
Authors:   Kyiv National University of Culture and Arts, Tymoshenko O. V. , Kotsiubivska K. I. ,   Kyiv National University of Culture and Arts
Published: January 2021

The article focuses on the urgent problem of analyzing the possibilities of using information and communication technologies (ICT) during the COVID-19 pandemic. In particular, the main directions of ICT implementation are outlined to mitigate the negative impact and counteract COVID-19; measures aimed at increasing the availability of digital life for Ukrainian society are proposed. It is concluded that enterprises that actively use and implement cases of digital transformation were more ready for coronavirus reality than those that perceived digitalization critically. The article analyzes the «digital» response of the leading countries of the world to solve problems related to the spread and neutralization of negative consequences from COVID-19. The carried out analysis allows to state that most countries have made significant efforts to inform the population about coronavirus disease, while in Ukraine the informing of citizens was insufficiently prompt and timely, and measures require careful planning and support from public authorities. The authors propose measures aimed at mitigating the negative impact and counteracting COVID-19, which provides for the following steps: making national strategic decisions to optimize results as a follow-up of the current global COVID-19 pandemic; further support at the State level of national, regional competition programs for the development of IT startups aimed at mitigating the negative consequences of COVID-19; organization of online hackathons to find digital solutions to counter pandemics; development of regulatory levers of the State support for domestic enterprises that implement IT tools; organization of the State-controlled educational projects to increase the level of digital literacy of Ukrainian society.
Using the Methods of Analysis of the Operational Environment to Assess the Efficiency of Commercial Banks
Authors:   Vasyl Stefanyk Precarpathian National University, Burtnyak I. V.
Published: January 2021

The article provides a study on the technical efficiency of commercial banks using the operational environment analysis method DEA. The analysis was carried out during 2014-2020 for all commercial banks that operated in this period. The Malmquist Index was used to assess performance changes over time. The analysis was based on the models BCC and CCR, which are focused on inputs and results (effects). Assumptions about the model were used when selecting both results and inputs. The efficiency problematics are extremely complex. The DEA allows to test efficiency in a situation where we have one share more input data and one share more effect. The resulting efficiency curve of this population is created by its most efficient units. Objects are considered efficient when they lie on the efficiency curve, while technical inefficiency increases with more considerable distance from the curve. According to the simplest definition, efficiency is the ratio of effects to enclosed resources; it can also be defined as a measure of rationality of actions. Research based upon the data on all commercial banks that operated for the specified period showed a discrepancy between the minimum and maximum values of efficiency coefficients. The distribution of banks by the level of efficiency coefficient also indicates that the banking sector is very diverse. The performed study may be the basis for further, more detailed research in this direction.
The Macroeconomic Analysis of Financing the Current Assets of Industrial Enterprises of Ukraine
Authors:   Vasyl’ Stus Donetsk National University, Yurchyshena L. V. , Krechko O. S. ,   Vasyl’ Stus Donetsk National University
Published: January 2021

Current assets play an important role in the activity of enterprise, so it is necessary to ensure that they are provided with a sufficient amount of financial resources. Research of the present status and dynamics of current assets from the position of both directions of their investment and from sources of financing is important in improving existing management mechanisms. The article is aimed at an analysis of financing the current assets of industrial enterprises of Ukraine. The general components of current assets management are provided, on the basis of which the stages of further analysis are determined. The approaches of domestic scholars to the definition of concepts of «financing» and «current assets» are explored. The composition and structure of current assets are defined and their dynamics for the period 2015–2019 are analyzed. The structure of receivables is specified and the main type of receivables prevailing in industrial enterprises is defined. Calculations of the main indicators used for the analysis of current asset financing, and comparison with recommended values along with an analysis of their dynamics are performed. The importance of current capital for the successful functioning of enterprises and maintaining financial stability is substantiated. The aggregate balance of industrial enterprises for 2015–2019 is formed in order to assess the resources of financing the assets and changes in its structure are analyzed in dynamics. The structure of financing resources invested in current assets of industrial enterprises of Ukraine is calculated and analyzed. On the basis of the carried out research, the main problems of financing the current assets of industrial enterprises of Ukraine are allocated and measures to solve them are proposed. As a result, the importance of current assets in production and the need to choose appropriate resources for their financing are substantiated.
The Elements of the Mechanism of Improving the Efficiency of the Enterprise’s Financial Potential
Authors:   Educational and Scientific Institute of Finance, Banking of the University of the State Fiscal Service of Ukraine, Zhytar M. O. , Yarova L. S. ,   The University of the State Fiscal Service of Ukraine
Published: January 2021

The article is aimed at developing both the elements of mechanism and the ways to increase the financial potential of enterprise on the basis of an analysis of theoretical approaches to the essence and components of the financial potential of enterprise in market conditions. It is proved that the globalization of the world economy, the instability of the political and economic situation in the State, high international requirements for the quality of products in recent years have had a negative impact on the enterprises of the State. It is substantiated that in the conditions of rapid development of the market economy, the main task of any economic entity is to achieve and ensure its own financial stability. Conclusions have been drawn that innovation potential increases the financial potential by introducing new energy-saving technologies, environmentally friendly technologies, new approaches to the organization of labor economy; increasing the competence of employees; development of dietary and high-quality products (for food enterprises). The investment potential is able to increase the financial potential as follows: to invest in social projects and programs, in the development of new technologies and innovation-production activities; to conduct charitable activities. The information potential will be able to increase the financial potential in the following ways: to act as a supporter of the policy of European values of doing business; to conduct marketing policy in accordance with current social, innovative and environmental trends; to ensure the level of maximum openness.
Ukraine’s Contribution to Development of the International IT Services Market
Authors:   Simon Kuznets Kharkiv National University of Economics, Bulkina I. A.
Published: January 2021

Today, information technology in one way or another covers almost all spheres of human life. The world economy is gradually moving into the Internet space. In the context of globalization of the economy, the competitiveness of the State is increasingly determined by the degree of development and practical use of information technologies, which today are an instrument for the development of the modern economy. The article graphically presents the dependence of the level of economic development of countries on the level of spending on information technology. The classical structure of the IT sector and legislative definition of the main categories, including: information service, information product and information technology, are provided. Ukraine’s positions in international IT ratings and in some related rankings are determined. It is determined that in recent years Ukrainian IT enterprises occupy advanced or leading positions and demonstrate positive dynamics of their own activities. The reasons for this rise, despite the general economic backwardness, can be considered an impressive growth of the software development market, as evidenced by statistics of the World Bank, PwC, the Association «IT-Ukrayina» and the State Statistics Service of Ukraine. The structure and dynamics of exports of IT services in Ukraine is analyzed. The main consumers have been identified. The analysis of tax revenues to the State budget from the activities of IT enterprises and freelancers in this sphere is carried out. It is defined that the growth of demand for Ukrainian IT services is facilitated by: financial factor, slight sensitivity of IT in Ukraine to economic fluctuations, prestige of work in the IT sphere in Ukraine, historically strong side of technical education, reduction of bureaucracy and positive trends in the taxation system, geographical location of the country. In addition, the largest asset of the IT industry in Ukraine is a huge pool of IT professionals, which has no analogues in the quality of skills.