bluuebunny/crossref_metadata_2025 huggingface dataset:
The Influence of Local Taxes on the Local Own-Source Revenue of Bandung City During the Covid-19 Pandemic
Authors: Thomson Thomson
Published: June 2023

This research aims to determine the influence of local taxes on the Local Own-Source Revenue (Pendapatan Asli Daerah) of Bandung City during the Covid-19 pandemic. The population in this study consists of 216 data observations of the Local Own-Source Revenue of Bandung City for the years 2020 and 2021. The research method used in this study is descriptive and verification methods. The results indicate that the tax conditions of hotels, restaurants, entertainment venues, advertisements, parking, street lighting, groundwater, Land and Building Tax (Pajak Bumi dan Bangunan/PBB), Land and Building Acquisition Duty (Bea Perolehan Hak atas Tanah dan Bangunan/BPTHB), as well as the Local Own-Source Revenue of Bandung City during the Covid-19 pandemic have experienced changes in the increase of revenue and data processing. On average, the Local Own-Source Revenue of Bandung City has shown an increase in revenue compared to the period before the Covid-19 pandemic.
A Study on the Effect of Online Start-up Education Platform Satisfaction and Start-up Intention
Authors:   Korean Association Of Computers And Accounting, Jeon Joong-Won , Jung Chul-Ho
Published: June 2023

Based on the success model of the information system, this study analyzed whether factors influencing satisfaction with online start-up education and whether they influence start-up intention through start-up education satisfaction. In addition, it was verified whether there was a difference according to the purpose of completion of start-up education.
In this study, a survey was conducted on those who completed online start-up education, and 1086 samples were used for analysis. As a result of the study, it was found that system quality, information quality, and service quality had a statistically significant effect on start-up education satisfaction, and start-up education satisfaction had an effect on start-up intention. It was also verified that there are differences in influencing factors depending on the purpose of completion.
In the mandatory completion group, system quality, information quality, and service quality were all found to have an effect on start-up education satisfaction. However in the autonomous completion group, the effect between service quality and start-up education satisfaction was not significant. Based on the results of this study, meaningful academic and managerial implications were provided in related fields.
The Study on the Scale Evelopment for the Diagnostic of Donation Culture by the BSC Perspective using Delphi
Authors:   Korean Association Of Computers And Accounting, Lee Doh-Hee , Song Eun-Ju
Published: June 2023

The beneficiary’s responsibility is to manage the relationship of their customers so that the loyalty of the donors who have been sponsoring and donating for a long time can be maintained. Nevertheless, this study started at a point where the operation of a systematic system for diagnosing donation and donation culture was insufficient. Therefore, the purpose of this study was to develop and utilize the donation culture evaluation scale using ‘BSC’, a key tool of the performance evaluation system.
For the analysis, three rounds of Delphi analysis were performed targeting non-profit organizations. That is, in the first round, a semi-structured survey method for structuring the index was performed along with data collection from 15 participants, and in the second and third rounds, a 5-point Likert for the index finally selected based on the results of the first round A survey method using a scale was performed. As a result of the analysis, as a result of the Delphi analysis in the 1st round, 58 detailed indicators were extracted, and the final 47 indicators were selected through the 2nd and 3rd rounds. The 47 finally selected indicators were structured from the perspective of BSC, and the characteristics of detailed indicators for each viewpoint could be considered. In today’s highly computerized environment, it is an important task to establish a systematic Sponsorship-MIS as a means to realize the ‘accountability’ of donations and supporters. Therefore, in environment where we have to live together, we expect a plan to utilize it as ‘good priming’ for developing a scale for establishing a more interesting donation culture.
A Study on Village Enterprise Trend Analysis through Semantic Network Analysis
Authors:   Korean Association Of Computers And Accounting, Lee Jin-Min , Lee Jong-Hwa
Published: June 2023

This study aims to collect related online news from 2012 to 2021 of domestic village companies to identify the trends of village companies through big data analysis and propose ways to revitalize village companies in the future.
For the analysis, the basic concept and status of village companies were identified, the understanding of the analysis techniques was improved through theoretical consideration of text mining techniques, and online news articles related to village companies were collected from 2012 to 2021.
As a result, words such as community, start-up, sustainable, competitive, job, and sharing showed high frequency, and other words such as local enterprises, start-up support, economic community, and low-income class were extracted.
Village companies, self-reliant local community project of the Ministry of the Interior and Security, are implementing various support policies for the sustainability of village companies and have been fully implemented since 2010, but “sustainability” is still an issue.
Village companies are established and operated by local residents, and in order to revitalize village companies, efforts to raise local residents’ awareness of the village community and strengthen the capacity of members of the organization to operate village enterprises are necessary.
Pengaruh Struktur Modal, Kebijakan Dividen, dan Keputusan Investasi Terhadap Nilai Perusahaan (Studi Pada Perusahaan Sektor Industri Dasar dan Kimia Tahun 2016-2019)
Authors: Yusparipurna Bunga , Putri Almira Devita , Anggarini Defia Riski
Published: June 2023

This study aims to explain the effect of the variables of Capital Structure, Dividend Policy and Investment Decisions on Firm Value (a study on companies in the basic and chemical industry sectors 2016-2019). This type of research is a quantitative approach. The population of this study is the basic and chemical industrial sector companies listed on the Indonesia Stock Exchange as many as 78 companies, the determination of the sampling using purposive sampling technique through certain criteria in order to obtain a sample of 16 companies with a total of 4 years of observation. The analytical method used is the panel data regression analysis method using the Eviews 9.0 tool. The results of this study indicate that capital structure, dividend policy and investment decisions simultaneously affect firm value. While partially shows that the capital structure variable proxied by the Debt to Equity Ratio (DER) has no effect on firm value, dividend policy is proxied by the Dividend Payout Ratio (DPR) does not affect the firm value proxied by Price to Book Value. (PBV), and investment decisions proxied by Price Earning Ratio (PER) have a positive and significant effect on firm value proxied by Price to Book Value (PBV).
Peranan religiositas terhadap pertimbangan profesional auditor
Authors: Tampubolon Ricky Bryan D. P. , Fransisca Maria , Fransisca Maria
Published: June 2023

This study aims to examine the influence of task complexity, obedience pressure, and ethical perception on pertimbangan profesional, as well as to explore the role of religiosity as a moderator in the relationship between these variables. The sample used in this study consists of 37 senior and supervisory auditors in public accounting firms in Jakarta. The study uses a survey method with purposive sampling technique. The results show that task complexity has a significant positive effect on pertimbangan profesional, while obedience pressure has no significant effect, and ethical perception has a significant negative effect on pertimbangan profesional. Furthermore, task complexity, obedience pressure, and ethical perception simultaneously influence pertimbangan profesional. The study also shows that religiosity weakens the influence of task complexity on pertimbangan profesional, while strengthening the influence of obedience pressure on pertimbangan profesional. However, religiosity does not moderate the influence of ethical perception on pertimbangan profesional. This study provides an important contribution to public accounting firms and external auditors in developing professional training and development programs aimed at improving audit quality and addressing obedience pressure related to increasingly complex tax avoidance practices.
The impact of economic and social dimensions from CSR and firm size towards tax avoidance
Authors: Owena Maria Ferentina , Hajanirina Andrianantenaina , Reyes Mila Austria
Published: June 2023

This research aimed to analyze the effect of economic and social dimensions of Corporate Social Responsibility (CSR) and company size toward tax avoidance. The proxy to measure tax avoidance used in this research is Effective Tax Rate (ETR). The sample of this research uses manufacturing companies in sector consumer goods industry and basic industries and chemical listed in Indonesia Stock Exchange (IDX) for pre-covid 19 (2014 – 2018). The analysis technique used in this research is multiple linear regression analysis. The result of analysis showed that social dimension of CSR has significant negative effect on tax avoidance. This means if CSR social dimension increase then tax avoidance will decrease. Company size has significant positive effect on tax avoidance. This means if the company size is increase then tax avoidance will increase. CSR economic dimension has no significant effect towards tax avoidance.
КОУЧИНГОВІ ТЕХНОЛОГІЇ ЯК ЗАСІБ ПРОФІЛАКТИКИ КРИЗ ПРОФЕСІЙНОГО РОЗВИТКУ: ПРОБЛЕМА ОЦІНКИ ЕФЕКТИВНОСТІ
Authors: Балабушка Є. , Шульга Н.
Published: June 2023

Стаття присвячена аналізу сучасних коучингових технологій як засобу профілактики криз професійного розвитку в аспекті оцінки їхньої ефективності. Зазначається, що дослідження ефективності коучингу найчастіше представлені у межах когнітивно-біхевіорального підходу, що вочевидь пов'язане із наявністю формалізованої методології. Активно розвиваються також дослідження у межах модальностей, проте дослідження ефективності ускладнюються тут значною варіативністю як процесуальних, так і побічних перемінних.
ЖІНОЧЕ ЛІДЕРСТВО У ЗБРОЙНИХ СИЛАХ: ВИКЛИКИ ТА ПЕРСПЕКТИВИ
Authors: Храбан Т. , Сілко О.
Published: June 2023

У статті окреслено проблемні питання й потенційні переваги збільшення кількості військовослужбовиць на керівних посадах. Зміни, що відбуваються в концептуалізації лідерства, визначено передумовою для збільшення кількості військовослужбовиць на керівних посадах. Розгляд лідерства як стратегії інтеграції сприятиме формуванню так званого «гібридного лідера», що втілюватиме у собі традиційні чоловічі лідерські якості та найкращі жіночі соціальні навички.
ПСИХОЛОГІЧНІ СТРАТЕГІЇ ВІЙСЬКОВОСЛУЖБОВЦІВ В КОНТИНУУМІ ВІЙСЬКОВО-ПРОФЕСІЙНОЇ ДІЯЛЬНОСТІ ЗСУ
Authors: Кіричевська Е.
Published: June 2023

У статті подається класифікація основних військових спеціальностей та їх психологічні параметри, якими обумовлюються психологічні стратегії військово-професійної діяльності військовослужбовців ЗСУ. З метою забезпечення відповідних вимог до кваліфікації військових кадрів в сучасних умовах ведення війни виникає потреба у формуванні навичок швидкого опанування військовою майстерністю, уміннях розробляти та реалізовувати психологічні стратегії під будь-які поставлені службово-бойові задачі.
THE VISION OF CONSTITUTIONAL STATE IN THE VIEWS OF UKRAINIAN DIASPORA SCIETISTS IN THE ITERWAR PERIOD (1918-1945)
Authors:   Donetsk State University of Internal Affairs, Kropyvnytsky, STETSYUK Bogdan
Published: June 2023

The article deals with the analysis of the views of constitutional state by the Ukrainian diaspora scientists in law in interwar period made basing on their scientific and theoretical heritage. The author reviews the diversity of these scientists� general and academic scientific outlook on constitutional state and shows the essence of legal organization, state making ideas and ways of their implementation in the future sovereign Ukraine build-up. The article also reveals the contents and characteristic features of their doctrines of the state build-up, in particular the views of the constitutional legislature�s role in it as well as such basic constitutional and legal institutions as the parliament, the government, courts and the body of constitutional control. A particular attention is paid to the constitutional and legal status of a man and a citizen, national minorities, the Ukrainian people as the only source of power in their state. Considering Ukraine�s state and legal reality it seems especially interesting and topical to have been traced the basic nature of unicameral and bicameral legislature, their distinctive features and political and legal efficacy as well as emphasizing the Prime Minister�s independence and the determination of the judges� specific status. Key words: constitutional state, Ukrainian diaspora, legal conceptions, branches of power, state system.
INNOVATIVE CHANGES IN THE WORK AND EMPLOYMENT CONTENT IN THE CONDITIONS OF DIGITALIZATION AND MOVEMENT TOWARDS EUROPEAN UNION
Authors:   Central Ukrainian National Technical University, SEMYKINA Maryna , SIKORAKA Vladyslav ,   Central Ukrainian National Technical University, SIKORAKA Ihor ,   Central Ukrainian National Technical University
Published: June 2023

The essence of innovative changes in the work and employment content under the influence of large-scale digitalization of the economy has been highlighted. These latest changes concerned various spheres of economy, management and life, have changed the nature and content of work, have led to the employment transformations. The essence of the digitalization of the economy, its challenges, opportunities, consequences, in particular the digitalization of employment, innovative transformations in the types and forms of employment have been revealed. Attention is focused on the dynamic development of digital employment. The significance of the spread of digital employment among young people as the main progressive and knowledge-oriented social group has been updated. The global trends of digitalization of the economy and employment are analysed with an emphasis on EU countries, which makes it possible to justify the strategic direction of the post-war recovery of Ukraine based on the digital economy. In the conditions of Ukraine's move towards EU, it has been proposed to ensure active stimulation of employment digitization processes within the framework of the implementation of the state initiative "Industry 4.0". It was determined that it is necessary to create a favorable environment for positive innovative changes in the content of work, the spread of digital transformations in the employment sphere with an emphasis on youth support. Keywords: innovative changes, digitalization of the economy, digital employment, remote employment, Industry 4.0, digital transformation, digital business, youth.
ADMINISTRATIVE REQUIREMENTS FOR SUPPORTING BUSINESS ACTIVITIES AT THE REGIONAL LEVEL
Authors:   Pavlo Tychyna Uman State Pedagogical University, BOHASHKO Oleksandr
Published: June 2023

The key priority of the country's economic development is the effective and rational use of the available resource potential and gradual entry into the international market zone. The modern international space during the period of active development of globalization processes recognizes the leadership in the competition not for countries that have a large amount of natural resources, but for countries that prioritize business and the processes of its reproduction, market mechanisms for supporting entrepreneurial activity, effective use of science, systems knowledge and information technologies. Entrepreneurship is a source of sustainable economic growth, social stability and ensuring employment in the country, which directly affects the improvement of the level and quality of life of the population. Stabilization and growth of the economy is impossible without business development, which requires the development and application of effective mechanisms for supporting entrepreneurship in the country. The main goal of state policy in this direction is the coordination of the actions of all subjects interested in the development of entrepreneurship, in particular, authorities at all levels, subjects of entrepreneurship, associations and unions of entrepreneurs, science, institutions of market infrastructure, as well as the formation and implementation effective state-public system of its maintenance, support and protection. In the case when the economic independence of regions is expanding, the role of business for regional development is defined in a new way. But the lack of proper support of entrepreneurial structures from the interested participants of economic relations creates a number of problems regarding their effective functioning. Entrepreneurship is an important sector of the economy, which acts as a locomotive for the functioning of the entire system of socio-economic relations. The place and role of the state in such circumstances is not in doubt, because the state policy in the field of business should be aimed at creating an appropriate platform for increasing its competitiveness and dynamic growth. In connection with this, there is a need for the basis of priority directions and approaches to the formation of such a policy, the focus of effectiveness of which is localized on ensuring the competitive status of entrepreneurial formations of all organizational and legal forms. Key words: administrative activity; entrepreneurship; economic development; leadership; management; a mechanism for supporting entrepreneurial activities; regional level; competitiveness of the economy.
Changes in the Microflora of the Oral Cavity and the Development of Oral Mucositis During Systemic Antitumor Therapy in Patients with Malignant Neoplasms
Authors:   A.I. Burnasyan Federal Medical Biophysical Center, Moscow, Russia, Pashchenko N.A. , Zavialov A.A. ,   A.I. Burnasyan Federal Medical Biophysical Center, Moscow, Russia, Kazakov V.F. ,   A.I. Burnasyan Federal Medical Biophysical Center, Moscow, Russia, Tyryshkin A.I. ,   A.I. Burnasyan Federal Medical Biophysical Center, Moscow, Russia
Published: June 2023

This paper is devoted to the problem of the relationship between the oral microflora and oral mucositis (OM) induced by systemic anti-tumour therapy in patients with malignant neoplasms (MN). The paper covers current views on the composition of the normal oral microbiota and its changes during chemotherapeutic treatment. It is shown that normal oral microbiota includes representatives of such genera as Actinomyces, Corynebacterium, Fusobacterium, Leptotrichia, Neisseria, Prevotella, Streptococcus, Veillonella and others. It is emphasized that even despite the existence of modern molecular genetic techniques and the formation of a database of oral microbiota, it is still difficult to determine the role of individual taxonomic units in oral homeostasis. Existing studies of changes in the qualitative and quantitative composition of oral microflora against the background of anticancer therapy have demonstrated that treatment is associated with significant changes in the oral microbiological landscape, namely increasing the number of Gram-negative anaerobic opportunistic pathogenic flora and decreasing representation of protective commensal flora. It is demonstrated that bacterial cell components can modulate local macroorganism reaction through the system of Toll-like receptors, thus acting multidirectionally. A number of unresolved fundamental questions relating to the place of the oral microbiota in the pathogenesis of OM have also been highlighted.
Suicidal Risk and Factors Contributing to an Increase in this Risk
Authors:   Pirogov Russian National Research Medical University, Moscow, Russia, Melchenko S.D.
Published: June 2023

This article provides a review of literature on the problem of suicidal risk factors, as well as the genesis of suicidal behavior. The aim of the study is to diagnose psychological factors of suicidal risk and identify risk criteria for suicidal actions to create a preventive and corrective program.
Design of double-shoulder threaded joints of drilling string elements
Authors: Dzhus A. P , Faflei O. Y , Deineha R. O , Yurych L. R , Dorokhov M. A
Published: June 2023

Purpose. Development of a method for simulating the screwing torque/moment and researching the design of double-shoulder threaded joints while preserving their geometric parameters. Determination of the optimal length of the additional shoulder pin part for the developed drill collar (DC) of NC50, NC55 type of various standard sizes. Establishing the dependence between the pin part length of the additional shoulder and other geometric parameters of the double-shoulder joint of the DC for further use when developing other standard sizes of similar design threads. Methodology. The development of design and the method for simulating the screwing torque of double-shoulder threaded joints was carried out using the finite element method and parametric modeling. Finding. A method for simulating the screwing torque of threaded joints was proposed and developed, which made it possible to improve the model of their automated design. The optimal lengths of the pin part of the additional shoulder of the developed design of double-shoulder threads of the NC50, NC55 types were determined. For planning threaded joints of similar design with the above-mentioned types of threads, a dimensionless coefficient was derived and its value was calculated. A nomogram was built to determine the length of the joint additional shoulder pin part due to the value of this coefficient. Originality. The model of automated design for double-shoulder threaded joints of drill string parts has been improved. This model preserves their geometric parameters and enables modeling a wide range of standard sizes of similar joints. Practical value. The optimal geometric parameters of the developed structures of double-shoulder threaded joints of the drill string elements were determined. A nomogram was built to determine the length of the additional shoulder pin part of the joint by the value of the dimensionless coefficient.
Assessing the accuracy of modeling the tubbing erector manipulator mechanism in solidworks motion program
Authors: Panchenko O
Published: June 2023

Purpose. To estimate the calculation error in determining the kinematic and dynamic characteristics of the UT62 tubbing erector manipulator mechanism movement. Methodology. Modern computer analysis methods are used, which are implemented in a number of computing complexes. Due to the task complexity, a mathematical model for the manipulator mechanism fragment, which is a hydraulic cylinder with two degrees of freedom, has been developed to estimate the error of computer modeling. This model is used as a test model. Findings. On the example of the model study, it is shown that when simulating the mechanism movement, errors in the calculations are possible due to incorrect problem formulation, as well as to the inaccurate settings of the modules for converting the initial data. Under these circumstances, it has been concluded that when the input link movement is specified as a vector, then when determining the kinematic and dynamic characteristics of the mechanism, it is necessary to use a cubic spline in the “interpolator” module. Originality. For the first time, the direct problem of the manipulator mechanism dynamics has been solved, which consists in determining the static and dynamic characteristics of the device according to the given motion law of its drives. It is noted that when the motion is specified in the form of smooth analytical functions, then there is a complete coincidence of the calculation results performed by the SOLIDWORKS MOTION program with those obtained by mathematical modeling. In addition, when the mechanism link input movement is modeled as a vector, which is formed from a discontinuous function, then the cubic spline used in the “interpolator” module provides smooth harmonic functions of the movement, acceleration and jerk processes. As a result of modeling the manipulator mechanism parameters, it turned out that it is not expedient to use more than 50 points of discrete time in the research. Thus, the errors in calculating the maximum power values of the manipulator motors do not exceed 20 % for the power hydraulic cylinder and 5 % for the hydraulic motor. Practical value. The proposed algorithm can be used to model the movement of complex mechanisms in machines.
Methods for improving accounting and analytical support of enterprises in order to protect the environment
Authors: Belinska S. M , Uzhva A. M , Lazarieva O. V
Published: June 2023

Purpose. Analysis and identification of peculiarities of man-made pollution (MMP) that are not reflected in the reporting. Development of mathematical methods for their calculation. Classification of environmental costs (EC) in accounting. Development of proposals for improvement of tax reporting tools and norms, enhancement of the impact of tax instruments on the introduction of environmental protection technologies and stimulating enterprise management to use the “environmental obligations” tools. Methodology. Special and general methods of scientific knowledge were used: induction and deduction – to identify the peculiarities of technogenic pollution which are not taken into consideration in the accounting reporting; analytical method – for proposals to improve accounting and analytical support; method of analysis and synthesis – for the development of EC classification; mathematical analysis – to develop the method for calculating the peculiarities of pollution that are not taken into account in the reporting. Findings. It is proposed to strengthen the motivational value of environmental obligations. The need to take into account the synergistic and vector nature of the polluting effects on the environment is pointed out. It is proposed to introduce an information center for accounting of natural capital for analysis and consideration of environmental damage in real time. A classification of costs aimed at achieving environmental goals has been developed and purpose of each of their types is specified. This allows increasing the effectiveness of management accounting. The need to publish management reporting is substantiated to ensure public audit as well as to increase the effectiveness of the management of environmental tasks. Originality. The peculiarities of MMP, which are not reflected in the accounting reports, are established, mathematical methods for their calculation and evaluation are developed. Improvement of tax reporting tools and norms, strengthening of the impact of tax instruments, effective stimulation of enterprise management to use “environmental obligations” tools are proposed. Practical value. Methods for calculating the peculiarities of MMP and proposals for improving accounting and analytical support to increase the efficiency of management and tax activities are introduced.
Homomorphic filtering in digital multichannel image processing
Authors: Hnatushenko V. V , Spirintseva O. V , Spirintsev V. V , Kravets O. V , Spirintsev D. V
Published: June 2023

Purpose. The purpose of this article is to develop a preprocessing method for digital multispectral remote sensing images obtained through optical and infrared means in the electromagnetic spectrum. The method aims to ensure invariance with respect to positional formation conditions that determine spatial and radiometric resolution. By implementing homomorphic filtering in this method, we can significantly increase the informative value of processed imagery. Methodology. The problem solving, including the development of the spatial and radiometric resolution increase ways for multispectral geospatial data are based on the methods of brightness spatial distribution fusion, methods of data dimension reduction, de-correlation techniques and geometric correction of image spatial distributions. Findings. The method of preprocessing digital remote sensing data has been developed, which is a component of the methodology for identifying geometric shapes (GS) of objects in multi-channel aerospace images, allowing for a significant improvement in their recognition efficiency when noise is present. Originality. The method of preprocessing photogrammetric scenes using homomorphic filtering to enhance their informational significance is proposed. The method ensures invariance to positional conditions of fixation, improves the accuracy of further recognition, eliminates the drawbacks of known methods associated with the existence of parametric uncertainty dependence, the features of fixation of species information, low values of information indices of synthesized images, and computational process peculiarities. Practical value. Practical value is consists in improving of identification accuracy of objects GS in digital geospatial data, in significant increasing of raster multispectral images information value and in rising of automated image processing efficiency. The use of the method can greatly enhance the value and usefulness of multispectral photogrammetric images in a wide range of applications, from environmental monitoring to urban planning.
Fundamental imperatives of eliminating uncertainty on the basis of monitoring the activity of the iron ore enterprise
Authors: Beridze T , Baranik Z , Dashko I , Hamova O , Tkachenko S
Published: June 2023

Purpose. Determination of the optimal ratio of determinism and stochasticity on the basis of monitoring the activity of an iron ore enterprise in order to eliminate uncertainty when making management decisions. Methodology. In the research process, the methodological principles of system analysis were applied, namely entropy-information relations characterizing the structure and state of subsystems. Methodical approaches of the theory of information regarding the determination of the measure of information for the elimination of uncertainty. Methodology for monitoring the activities of enterprises in accordance with the accumulation and storage of information to ensure effective management. Findings. It has been proven that in the process of monitoring the functioning of an iron ore enterprise, the amount of information increases. Thus, the presence of stochastic relationships becomes an objective necessity. However, at the same time deterministic connections do not become less essential. The amount of information is increasing, which is the basis for the appearance of redundant information. It is substantiated that stochastic connections are a source of new, unpredictable information that is received through channels from the external environment. Originality. For the first time, the ratio of deterministic and stochastic information links in the functioning of the enterprise has been investigated and numerically determined on the basis of monitoring, which forms the basis for eliminating uncertainty when making management decisions. Practical value. The analysis of the monitoring process of iron ore enterprises shows that, having achieved determination at a given level of management, the corresponding system continues development at a more complex level. For iron ore enterprises, there is a transition from paper media to digital systems. As a result of innovation, a high degree of determination can be achieved. Nevertheless, the statement that the limit of any development is narrow specialization, which is due to the complete determination of the system, is correct with one significant caveat: the considered development process is carried out at an unchanged structural level.
Development of collective intelligence in the enterprises’ digital transformation
Authors: Ostrovska H. Y , Strutynska I. V , Sherstiuk R. Р , Pietukhova О. M , Yasinetska I. А
Published: June 2023

Purpose. Theoretical and methodical foundations deepening and projecting concerning business structures collective intelligence recommendations improvement based on human capital digital literacy in enterprises’ digital transformation. Methodology. The presented scientific research results were obtained using general and special cognition methods: morphological analysis, generalization and scientific abstraction; dialectical cognition, deduction and induction; system and cluster data analysis by Data Mining means; grouping and systematization; graphical and tabular presentation; abstract-logical method; econometric trend formation method. Findings. We deployed a science position regarding the progress of the enterprises collective intellect based on one of the main components – human capital computer knowledge. Emphasis is placed on anthropocentricity, which plays a decisive role in the business structures’ innovative activity. Our study argued the demand for joint intellect technologies in the enterprises’ cyber conversion. We highlighted the mass cooperation fundamental principles, which are based on a new management paradigm and proposed a new understanding of the categories essence: “digital competence”, “digital competency” and “knowledge culture”. Our research revealed computer knowledge concept subject status as an imperative for the joint intellect improvement. We analyzed the “EU digital competencе frameworks”; proposed the computer literacy framework for the enterprises’ staff capital; determined the primary role of education in the context of the society digital proficiency formation. Originality. We improved the science and methodical approach to determining company’s staff capital computer literacy level based on the analysis of “EU digital competencе frameworks”. The proposed method makes it possible to determine the cyber maturity potential and readiness for computer technologies implementation into business practice in order to ensure its development. Practical value. The results of authors’ science projects and practical recommendations contribute to the effective use and development of the business organizations’ collective intelligence and their network associations in the conditions of cybernated conversion.
Ukraine labour potential modelling based on using the theory of unclear logic
Authors: Zayukov I. V , Makhnachova N. M , Ivanchenko H. V , Semeniuk I. Y
Published: June 2023

Purpose. To develop an effective approach to assessing the labour potential of Ukraine. Methodology. The research method is mathematical modelling based on the use of the “theory of fuzzy logic”. Findings. The factors influencing the labour potential of Ukraine are summarized and systematized, which are grouped into three groups: medical-demographic, socio-economic, and behavioural ones. The modelling algorithm is generalized and the linguistic variables that characterize the comprehensive assessment of the level of labour potential of Ukraine are proposed. A tree of logical conclusions of hierarchical relationships of factors with selected terms for evaluating the labour potential of Ukraine was built. Statistical data for Ukraine and 21 countries that are part of the EU is summarized, that made it possible to estimate the level of labour potential (R) for strategic partner countries ‒ Poland and Ukraine, which are 6.4 and 5.95, respectively. Recommendations are offered as for the development of the labour potential of Ukraine. Originality. The scientific novelty of the study is the development of a theoretical-methodological approach to the assessment of the labour potential of Ukraine, which allows comprehensively taking into account the system of fuzzy terms, to evaluate the medical-demographic, socio-economic and behavioural factors of influence on the labour potential of Ukraine based on the use of the theory of fuzzy logic. That, in turn, will allow increasing the effectiveness of the management decision-making system in the direction of improving all components that form the labour potential. Practical value. The importance of assessing labour potential for Ukraine lies in many aspects, the main ones are the following: increasing the efficiency of state administration in the field of labour potential formation; timely identification of problems, determination of the state and formation of strategic prospects for its development, which will allow accelerating the process of Ukraine’s transition from a candidate for EU membership to an EU member and revive the economy, that is currently based on the military rails.
Crowdsourcing for business strategy and sustainability: a partial least square structural equation model
Authors: Mia M. M , Shamsudin M. F , Zayed N. M , Mirzoieva T. V , Shtuler I. Yu , Bogma O. S
Published: June 2023

Purpose. The goal of this research was to scrutinize how business strategy helps to increase business sustainability by considering the roles of quadratic effects and students’ Innovation in the formation of business. It is worthwhile to investigate the role of partial least square structural equation modeling (PLS-SEM) in crowdsourcing business strategy approaches toward sustainability. Methodology. To attain these goals, we conducted quantitative research, which included first-order by three dimensions of business strategy for the analyzed reflective model. In order to gather quantitative data and identify the predictor factors that affect the sustainability associated with the quadratic effects, a thorough exploratory PLS-SEM strategy was applied. Findings. The participants (N = 218) studying at Daffodil International University (DIU) in Bangladesh took part in the online survey. The findings indicate that DIU students’ intention for businesses strategy is conscious of the potential changes, and that they have begun to build internal processes geared toward sustainability. Also, the first-order constructs are the selection of environment, long-term behavior, and strategical involvements management resources into business strategies which have a positive correlation with the significant impact on business sustainability. While business strategy contributed to the formation of an innovative sustainability model, the presence of a linear effect and a positive parabolic effect was statistically significant. Finally, business strategy has a favorable impact on sustainability with both linear and parabolic effects. Originality. Business strategy is proved to have contributed to forming an innovative model of sustainability, having a linear effect and a positive parabola effect as statistically significant. As a result, business strategy has a beneficial impact on sustainability, with both linear and parabolic effects. These findings have ramifications for how potential entrepreneurs handle their businesses in order to improve sustainability. Practical value. The results show that business strategy is essential for aspiring entrepreneurs to increase creativity and efficiency in the direction of sustainability.
PENGEMBANGAN E-MODULE BERBASIS REPRESENTASI KIMIA PADA MATERI KESETIMBANGAN ION DALAM LARUTAN GARAM UNTUK MENINGKATKAN HASIL BELAJAR PESERTA DIDIK
Authors: Annida Nurul Shabrina  , Salastri Rohiat  , Rina Elvia
Published: June 2023

Penelitian ini bertujuan untuk membantu peserta didik menjadi lebih mudah dalam memahami materi kesetimbangan ion dalam larutan garam pada ketiga level representasi kimia, dengan mengembangkan e-module. E-module dikembangkan dengan menggunakan flip PDF professional dengan model pengembangan ADDIE. Penelitian dilakukan di SMA Negeri 3 Kota Bengkulu dengan sampel penelitian yaitu 12 orang peserta didik kelas XI MIPA 5 untuk uji coba skala kecil dan 28 orang peserta didik kelas XI MIPA 3 untuk uji coba skala besar. Data penelitian diperoleh dari hasil wawancara, angket validasi materi dan media, angket respon peserta didik dan keterbacaan e-module, serta hasil pretest dan posttest. Hasil penelitian memperoleh tingkat kelayakan e-module pada aspek materi yaitu 90% dan media yaitu 95,45% dengan kategori keduanya sangat valid. Respon peserta didik memperoleh hasil persentase yakni 86,11% dengan kriteria sangat baik, dan keterbacaan e-module yakni 87,38% dengan kategori sangat terbaca. Skor N-Gain dari hasil belajar aspek kognitif peserta didik sebesar 0,812 yang masuk ke dalam kategori tinggi. Hasil penelitian ini menunjukkan e-module berbasis representasi kimia pada materi kesetimbangan ion dalam larutan garam sangat baik dan layak digunakan untuk proses pembelajaran karena membantu peserta didik menjadi lebih mudah memahami materi pada ketiga level representasi kimia yakni makroskopik, sub mikroskopik dan simbolik.
Ocorrência e toxicidade de glicois em cervejas
Authors: Maia Amazile Biagioni , Conceição Elaine Cristina da , Marinho Lorena Simão
Published: June 2023

A cerveja é muito popular no Brasil, e o país é o terceiro maior consumidor dessa bebida, atrás apenas da China e dos Estados Unidos. Em nível internacional, existem registros de episódios fatais atribuídos à ingestão de bebidas fermentadas (cervejas e vinhos) contendo etilenoglicol e dietilenoglicol desde a década de 1980. No Brasil, um caso recente (2020), que levou a vítimas fatais, foi associado à ingestão de cerveja contaminada com etilenoglicol. Nesse trabalho, foi feita uma mini revisão da literatura a fim de caracterizar o entendimento atual no âmbito da origem e dos riscos afetos à presença de glicóis em bebidas. O levantamento permitiu concluir que efeitos agudos e letais somente podem advir de doses relativamente elevadas provenientes de contaminação exógena (acidental ou criminosa). Contudo, as leveduras Saccharomyces cerevisiae têm potencial para secretar etilenoglicol pela degradação metabólica da xilose, açúcar de cinco carbonos que advém da hemicelulose. Os níveis de formação espontânea são usualmente baixos, sem riscos de toxicidade aguda/fatal, mas há que se considerar o potencial de toxicidade crônica por efeito acumulativo. Propõe-se o monitoramento periódico dos teores de etilenoglicol e dietilenoglicol em cervejas, tendo em vista a relevância dessa bebida entre os hábitos de consumo dos brasileiros.
Factores asociados a la etiología de la Hipomineralización Incisivo Molar. Revisión de literatura
Authors: Zhinin León Nataly Cristina , Guachún Condo Emilia Isabel , Cárdenas Vidal Fernanda de Lourdes
Published: June 2023

El objetivo de este estudio es revisar y analizar la literatura vigente de los diversos factores asociados con la hipomineralización incisivo molar (HIM). Metodología: El estudio se basó en una búsqueda bibliográfica utilizando diferentes bases de datos como: Elsevier, Pubmed, Medline, Springerlink, SciELO, Scopus. Fueron incluidos estudios publicados dentro de los últimos cinco años, entre ellos revisiones, estudios experimentales, casos clínicos y artículos que mencionan los factores asociados a su etiología. Resultados: La HIM es un defecto cualitativo del esmalte dental, caracterizado por una alteración en el proceso inicial de mineralización que afecta tanto a incisivos como a molares permanentes. Su etiología es multifactorial, cuyos agentes están presentes en diferentes etapas del individuo ya sea prenatal, perinatal y posnatal. Conclusión: Al realizar el análisis de diversos estudios, podemos mencionar que no se ha determinado una causa única como responsable; sin embargo, un factor común es el proceso inflamatorio y otros agentes descritos actualmente como el bisfenol A, estrés, factores genéticos, antibióticos, analgésicos, antiinflamatorios, entre otros, ya que produce una alta concentración de toxinas que modifican el microambiente de las células encargadas de la formación del esmalte dental.
Relação da disbiose e acne vulgaris: Tratamento com nutracêuticos e influências sobre a dieta em jovens adultos
Authors: Ferreira Luan Jywago Santos , Andrade Netelin Muniz de , Maynard Dayanne da Costa
Published: June 2023

A disbiose é uma condição patológica que causa o desequilíbrio das bactérias intestinais, comprometendo a função de barreira, deixando-a permeável. Dessa forma, diversos patógenos atravessam e diminuem a proteção imunológica, causando problemas de pele. A acne vulgaris é uma doença dermatológica crônica formada pela inflamação das glândulas sebáceas colonizadas por bactérias. O que justifica um estudo aprofundado sobre o uso de nutracêuticos como: Zinco, probióticos e Ômega 3 combinados a uma alimentação adequada, tratando, consequentemente, a disbiose intestinal e a proliferação da bactéria da acne. O objetivo do trabalho foi analisar os pontos que comprovem a eficácia do uso de nutracêuticos combinados a uma boa alimentação em indivíduos jovens adultos que apresentem disbiose intestinal e como esta doença pode estar associada com o surgimento e agravamento de casos de acne vulgaris. O presente estudo se trata de uma revisão na literatura, considerando artigos publicados nas bases de dados Google Acadêmico, PubMed, BIREME, SciELO e periódicos CAPES. Foram pesquisados e examinados 10 artigos científicos com publicação entre 2001 a 2022. Os artigos analisados apontaram que o uso dos nutracêuticos têm resultados positivos na melhora da disbiose e, consequentemente, na redução da inflamação da pele e no grau das lesões de acne em jovens adultos.
Preventive and interceptative orthodontics: oral health benefits
Authors: Mendes Beatriz Praciano , Magalhães Rebeca Canêda , Caetano Roberta Mansur
Published: June 2023

This literature review aims to address the characteristics of normal dentition, as parameters for the diagnosis of malocclusions, emphasizing the benefits of preventive and interceptive orthodontic procedures to oral health. Preventive and interceptive measures of malocclusion can be done with simple procedures performed by the dentist, with positive and relevant effects on oral health. It is understood as preventive procedures, promotion of natural breast feeding, dental restorations, installation of space maintainers, suspension of harmful oral habits, allowing adequate functions of the stomatognathic system. The interceptive procedures include the correction of malocclusions in the primary or mixed dentition, preventing them from remaining in the permanente dentition, therefore, it allows redirecting facial Grow than drestoring functional balance. The dentist must have knowledge of the characteristics of normality of primary and mixed dentitions, as well as the etiology of malocclusions, which includes genetic and environmental factors or the interaction of both. Interceptor treatment should start as soon as possible, allowing it to take Advantage of the growth potential of the jaws and correct deleterious oral habits, correcting orofacial disharmony and restoring dental occlusion. It must be performed in cases of anterior open bite, anterior and posterior crossbites, maintenance and space recovery in the early loss of primary teeth. It was concluded that the preventive and interceptive procedures allow a balanced orofacial development and normal evolution of the occlusion, having a positive impacton oral health.