bluuebunny/crossref_metadata_2025 huggingface dataset:
Rotational Atherectomy In Coronary Heart Disease Patients with different rotational speed:In hospital and Six-month Outcomes
Authors: WU JIAWEI , QIU GUANGQUAN , HU HAO , MA LIKUN
Published: July 2022

Objectives: To date, there is no consensus on optimal speed for
rotational atherectomy (RA) in patients with coronary heart disease
(CHD). Here, we aimed to investigate interventional outcomes of RA at
different rotational speeds and analyze its clinical effect in the
patients with CHD. Methods: A total of 372 CHD patients were
retrospectively analyzed between February 2017 and December 2021. The
patients received RA at different rotational speeds. The patients were
divided into four groups based on the maximum RA speed: group 1
(˂150,000rpm, 76 cases), group 2 (150,000rpm, 156 cases), group 3
(160,000rpm, 90 cases) and group 4 (≥170,000rpm, 50 cases). The
perioperative endpoints included hypotension, vasospasm, dissection,
slow flow, perforation, bradyarrhythmia, burr entrapment, rotawire
fracture during RA as well as the incidence of heart failure, stent
thrombosis, and cardiac death during hospitalization. Six-months
incidence of major cardiovascular and cerebrovascular events (MACCE)
such as a composite of myocardial infarction (MI), stent thrombosis,
target vessel revascularization (TVR), cardiogenic death, all-cause
death or stroke were the long-term primary endpoints. On the other hand,
long-term secondary endpoint was chronic heart failure.
Results: Our analysis showed that patients in group 4 had a
higher incidence of slow flow during the RA operation (P=0.025). There
was no significant difference in other complications among the four
groups. Besides, there was no significant difference in six-month MACCE
among the four groups (P=0.452). After adjusting for confounding
factors, increase in rotational speed led to a higher probability of
slow flow (P for non-linearity = 0.131; adjusted model) and MACCE (P for
non-linearity = 0.183; adjusted model). Logistic regression analysis
showed that rotational speed was a predictor of slow flow during RA
operation (OR=1.24, 95%CI:1.05~1.47, P=0.013), as well
as six-month incidence of MI (OR=2.22,
95%CI:1.04~4.71,p=0.038). Moreover, the analysis
demonstrated that a rotational speed of ˂150,000rpm was a predictor of
vasospasm during RA operation (OR=3.62, 95%
CI:1.21~10.8, P=0.021). Conclusion: Our
findings showed that CHD patients treated with RA at a rotational speed
of ≥170,000rpm had a higher risk of slow flow. In contrast, a rotational
speed of ˂150,000rpm was shown to be an independent risk factor for
spasm during RA in CHD patients. Moreover, rotational speed is an
independent risk factor for slow flow and six-month MI in CHD patients.
There was no significant difference in six-month outcomes in comparison
to elective CHD patients with different rotational speeds, and the
probability of MACCE was intensified with increase in rotational speed.
On the Higher-order Heisenberg spin chain system with quintic terms in self-consistent potential
Authors: ge jingjing , Li Chuan-zhong
Published: July 2022

In this paper, a Higher-order Heisenberg spin chain system with quintic
terms in selfconsistent potential is investigated, which is one of a
generalization of the Heisenberg ferromagnetic equations and is
integrable. We firstly obtain the Lax representation of the Higher-order
Heisenberg spin chain system with quintic terms in self-consistent
potential. Secondly, we discuss integrable Heisenberg ferromagnetic
equations motioning curves in (1+1) dimension. Further, the Darboux
transformation of the Heisenberg spin chain system with quintic terms in
self-consistent potential is constructed, and we discuss a soliton
solution by Darboux transformation.
Incidence, risk factors, and whole-genome sequence of SARs-CoV-2 and influenza virus among the Egyptian pilgrims returning Ramadan Umrah mass gathering in Saudi Arabia, April-May 2022
Authors: Kandeel Amr , Fahim Manal , Deghedy Ola , Attia Walaa , Roshdy Wael , Khalifa Mohamed , El-Shesheny Rabeh , Kandil Ahmed , Naguib Amel , Elguindy Nancy , Fattah Mohammad Abdel , Afifi Salma , Mohsen Amira , ghaffar Khaled Abdel
Published: July 2022

Background: Ramadan Umrah is the second largest Islamic pilgrimage with
2.75 million pilgrims allowed in 2022. This report presents the results
of survey among Egyptian pilgrims returning from Ramadan Umrah for
monitoring SARS-CoV-2 and influenza activity and to identify prevalent
SARS-CoV-2 variants after this mass gathering. Methods: Cross‐sectional
survey conducted at Cairo airport April 30-May 5, 2022. Pilgrims were
invited to participate voluntarily. After consenting, participants
interviewed using questionnaire including demographics, health status
and vaccination information and asked to provide NP/OP swabs for
SARS-CoV-2 and influenza testing by RT-PCR. Whole-genome sequencing
performed for 29 SARS-CoV-2 isolates. Incidence calculated, descriptive
data analysis performed, and SARS-CoV-2 patients were compared to
negatively tested participants using chi2 and p value<0.05.
Results: Overall, 1,003 subjects participated, their mean age 50.9±13
years, 594 (59.2%) were males. Of them, 76(7.6%) tested positive
including 67(6.7%) SARS-CoV-2, 7(0.7%) influenza and 2(0.2%)
SARS-CoV-2/influenza coinfection. Omicron sublineage BA.2 was the
prevalent variant with no difference in severity identified between BA.1
and BA.2. No difference identified between COVID-19 incidence among
receivers of different vaccine types or between fully vaccinated and
booster dose receivers. Conclusions: survey indicated a low incidence of
SARs-CoV-2 and influenza among Egyptian pilgrims returning from Ramadan
Umrah. Patients had mild or no symptoms with no hospitalization or
deaths reported. Full vaccination and booster doses of COVID-19 vaccines
proved equally effective. Enhancing COVID-19 and influenza vaccination
before mass gatherings and close monitoring of respiratory viruses among
pilgrims returning from Hajj and Umrah are crucial for outbreak early
detection and mitigation.
An efficient parameter uniform spline-based technique for singularly perturbed weakly coupled reaction-diffusion systems
Authors: Singh Satpal , Kumar Devendra , RAMOS HIGINIO
Published: July 2022

A parameter-uniform numerical scheme for a system of weakly coupled
singularly perturbed reaction-diffusion equations of arbitrary size with
appropriate boundary conditions is investigated. More precisely,
quadratic $B$-spline basis functions with an exponentially graded mesh
are used to solve a
$\ell\times\ell$ system
whose solution exhibits parabolic (or exponential) boundary layers at
both endpoints of the domain. A suitable mesh generating function is
used to generate the exponentially graded mesh. The decomposition of the
solution into regular and singular components is obtained to provide
error estimates. A convergence analysis is addressed, which shows a
uniform convergence of the second order. To validate the theoretical
findings, two test problems are solved numerically.
Reconocimiento NIIF: el capital intelectual en el contexto de las instituciones de educación superior
Authors: Gutiérrez Rivera Dina L. , Vega Gaitán Belky F. , González Pulido Angélica S.
Published: July 2022

Con la llegada de la globalización surgieron nuevos conceptos, uno de ellos es el capital intelectual, definido como un activo intangible que se encarga de aportar valor a la empresa por medio de criterios como la investigación, la innovación y el desarrollo, a través de conocimientos que se van adquiriendo en las actividades propias de una compañía o asociación. De otra parte, siendo una fuente de intangibles, las universidades son consideradas como empresas sociales, especialmente porque conforman un conjunto de información, servicios, bienes, entre otros, en procura de mayores beneficios comunitarios. Por tal motivo, el alcance de esta investigación se centra en contribuir con un proceso de reconocimiento del capital intelectual bajo la normativa NIIF dentro de las instituciones de educación superior de la ciudad de Villavicencio.

 

Para efectos de esta investigación, se incorporaron instrumentos de recolección de información, ficha de caracterización, entrevistas y encuestas aplicadas a la unidad de análisis, todo esto con la finalidad de lograr un desarrollo armónico en torno al problema planteado, principalmente en procura de la integración de conceptos contables con el desarrollo del capital intelectual en los espacios de formación universitaria.
Following the black spiral: Old voices, new life (Towards the history of the early commercial gramophone records in Bulgaria)
Authors: Dimov Ventsislav
Published: July 2022

The earliest surviving sound evidence of music and musicians from Bulgaria is
on commercial gramophone records from the early XX century. Although unique
sources for ethnomusicological and historical research, these commercial
recordings are little known and almost unexplored. The proposed text sets
out to collect and describe information on the first decade of commercial
gramophone recordings in Bulgaria. The basis for the research is sound
evidence from scholarly and museum archives and private collections; music
company catalogues, labels on gramophone records, discographies; and
supporting information - texts and advertising images from newspapers,
memoirs and memoir literature as primary and secondary sources. The sought
ethnomusicological approach is achieved through a combination of different
research methods: ethnographic, historical, discographic, cultural,
anthropological. The results of the research present the role of commercial
recordings in musical and popular culture in Bulgaria in the years leading
up to the First World War, cultural life, musical history, musicing,
intercultural interactions, the cultural choices of Western and local,
Slavic and Balkan, traditional music in non-traditional modern contexts, art
music in popular contexts, and the role of professional musicians.
The psychological determinants of emotional and external eating behavior in a university student sample from Turkey
Authors: Ergun Serhat , Akca Erdogdu , Yanartas Omer , Akca Demirok , Ozercan Ahmet , Sayar Kemal
Published: July 2022

Psychological factors and adverse childhood events at an early age have been poorly investigated in relation to risky eating behavior and obesity. The importance of this relationship grows as these behaviors are becoming public health problems. The main objective of the present study was to examine the effects of interrelated psychological factors such as childhood negative life events, symptoms of depression and anxiety, and impulsivity on eating behaviors in a university student sample in Turkey. A total of 414 undergraduate students (60.4% women) in Turkey, completed the Turkish versions of the Dutch Eating Behavior Questionnaire (DEBQ) to assess emotional eating and external eating and the CDC-Kaiser Permanent Adverse Childhood Experiences (ACE), Beck Depression Inventory (BDI), Beck Anxiety Inventory (BAI), and Barratt Impulsivity Scale-11 (BSI-11). Structural equation models (SEM) were used to evaluate whether depressive/anxiety symptoms could be a mediator between impulsivity and emotional eating/external eating. Childhood adverse events were both weakly correlated with eating behavior and impulsivity measures (r = .18,r = .275, p <.001, respectively). Depression and anxiety levels were found to be significantly associated with all variables except for the body mass index (BMI; r = .121?.395, p <.001). Body mass index (BMI) was also significantly correlated with emotional eating (r = .231, p <.001) and restrained eating (r = .226, p <.001). Impulsivity was positively and directly associated with symptoms of anxiety and depression and emotional and external eating (respectively ? = .27, p <.001; ? = .31, p <.001; ? = .16, p = .006; ? = .13, p = .047). The effect of adverse experiences on both emotional eating (? = .147; 95% CI [.087, .247]) and external eating (? = .091; 95% CI [.032, .168]) was found to be partially mediated by impulsivity and symptoms of anxiety and depression. The results supported the proposition that symptoms of depression and anxiety levels are mediators between impulsivity and emotional eating/ external eating. This finding suggests that a through psychological assessment should be taken into consideration when evaluating the eating behavior of university students and prevention and treatment strategies applied for disordered eating behaviors in the future.
Bilateral atypical femoral fracture related to bisphosphonate therapy
Authors: Savic Aleksandra , Matijevic Radmila , Savic Dragan , Miok Jelena , Glavcic Aleksandra
Published: July 2022

Introduction. Although bisphosphonates represent the most commonly prescribed antiresorptive therapy for the treatment of osteoporosis and fracture prevention, paradoxically, their continuous use in some patients can lead to an atypical femoral fracture. This type of fracture is characterized by specific features regarding clinical presentation, mechanism of injury and radiological manifestations. The objective of this article was to present a case of a bilateral femoral fracture associated with bisphosphonate usage. Case outline. A 70-year-old female patient was admitted to the emergency department with a severe, throbbing pain in both thighs after a ground-level fall. Radiographs of both femurs verified bilateral complete fracture localized in the diaphyseal region. Prior to hospitalization, she had continuously been taking ibandronate for three years. The patient underwent percutaneous osteosynthesis with intramedullary nailing with interlocking screws of both femurs. Six weeks after the surgical treatment, radiographic findings indicated the presence of early signs of healing on both femurs. At the four-month follow-up, the complete union of the bone fragments was achieved and she managed to walk without any pain and walking aids. Conclusion. Physicians still face doubts regarding optimal duration of bisphosphonate therapy. Although atypical femoral fracture represents a rare adverse event related to bisphosphonate use, all patients receiving this antiresorptive treatment who are complaining of new-onset unexplained pain in the thighs for more than two weeks should be completely diagnostically evaluated in term of atypical femoral fracture. Patients with confirmed atypical femoral fracture should undergo surgical treatment.
Tax Research by Bad Example: A Twist on the Classic Case
Authors: Esdale Michaele Morrow , Franklin Mitchell
Published: July 2022

Traditional tax research cases provide students a set of facts and then ask them to conduct research and write a memo summarizing those findings. While this method exposes students to both research and writing, it does not expose students to the review process that is integral to a professional career in accounting. Students are given a poorly written tax research memo and client email that were completed by a fictional colleague, then asked to play the role of an experienced associate in a public accounting firm and to review the documents to identify errors in both technical content and writing. Acting as an associate, the student provides written feedback to the colleague, but then must write a correct tax research memo and client letter. Feedback from students shows that this exercise was successful in developing skills and providing a positive learning experience. This case is adaptable for undergraduates or graduates.

JEL Classifications: H2; J4; K3.
Internal fixation or hip replacement for undisplaced femoral neck fractures? Pre-fracture health differences reflect survival and functional outcome
Authors: Ek Stina , Al-Ani Helen , Greve Katarina , Modig Karin , Hedström Margareta
Published: July 2022

Background and purpose: Internal fixation (IF) has been the standard procedure for undisplaced femoral neck fractures (FNFs). However, there is a changing trend towards hip replacement (HR). Yet there is a knowledge gap regarding the benefits of this surgical method. We investigated functional outcomes in patients ≥ 70 years following HR compared to IF for undisplaced FNFs.Patients and methods: Patients ≥ 70 years with undisplaced FNF registered in the Swedish National Hip Fracture Registry (SHR) who underwent either IF or HR (hemiarthroplasty [HA)] or total hip arthroplasty [THA]) were investigated in terms of 1-year survival and proportion of reoperation. In a subsample with 4-month follow-up data (n = 3,623), pain, changes in living status, and physical function were additionally analyzed.Results: 7,758 patients were included with a mean age of 85 years. 93% of the patients were operated on with IF, 5% with HA, and 2% with THA. Patients with THA more often lived independently and were able to walk outdoors, both before and after the hip fracture. The IF and HA groups were similar in baseline characteristics, and in functional and survival outcomes. The THA group had a 54% lower adjusted risk of 1-year mortality. The proportion of reoperations within 1 year was 9.5% for IF, 5.3% for HA, and 7% for THA.Interpretation: The pre-fracture difference in health and function between patients operated on with IF, HA, and THA maked it difficult to compare outcomes of the 2 methods. Decision on surgical method must be taken on an individual level, considering patients’ well-being and allocation of resources.
YAP1-NUTM1 Gene Fusion in Eccrine Porocarcinoma with Late Metastatic Recurrence: A Case Report
Authors: Tormo-Mainar Sara , Vidal Joana , Salido Marta , Pujol Ramon M. , Deza Gustavo
Published: July 2022

Abstract is missing (Short communication)
Poikilodermatous and Ichthyosiform Patches all over the Body and Dark-brown Nodules on the Legs: A Quiz
Authors: Liu Fengjie , Li Xiqing , Ma Jian-chi , Wang Liangchun , Shi Zhenrui
Published: July 2022

Abstract is missing (Quiz)
Why Jorge Luis Borges Still Matters
Authors: Henricksen Wes
Published: July 2022

Jorge Luis Borges died thirty-six years ago. Yet, he remains as popular today as he ever was in life. In this essay, I attempt to explain why. I explore how Borges is, on one hand, heralded as a genius in literary circles, but on the other, he is virtually unknown to the general public. I then discuss the enormous impact Borges has had on modern literature and film, including recent popular books and movies. I conclude that Borges's impact on art is what keeps him relevant and admired decades after his passing. Jorge Luis Borges murió hace treinta y seis años. Sin embargo, sigue siendo tan popular hoy como lo fue en la vida. En este ensayo, intento explicar por qué. Exploro el hecho de que Borges, por un lado, sea considerado un genio en círculos literarios, mientras que, por otro, quede prácticamente desconocido ante el público en general. Luego presento el enorme impacto de Borges en la literatura y el cine modernos, incluso en libros y películas populares recientes. Concluyo que el impacto de Borges en el arte es lo que lo mantiene relevante y admirado décadas después de su fallecimiento.
Review / Reseña. Juan Pablo Dabove. Bandit Narratives in Latin America: From Villa to Chávez. 2017
Authors: Milacci Andrew Frederick
Published: July 2022

TTen years after the publication of his award-winning Nightmares of the Lettered City: Banditry and Literature in Latin America 1816-1929, Juan Pablo Dabove brings the study of bandit representation in elite spaces into the twentieth and twenty-first centuries with Bandit Narratives in Latin America: From Villa to Chávez. Concretely, the issue at hand is Dabove’s continuing examination of “the uses of the bandit character as a cultural trope in literature . . . and in discursive practices that do not belong to literature proper, but that tap into literature’s authority and prestige” (2). Covering approximately a century of banditry and the evocation of banditry, the book also deals with a wide range of texts: Villa’s Retrato autobiográfico, a selection of texts by Jorge Luis Borges, Arturo Uslar Pietri’s Las lanzas coloradas, and Hugo Chávez’s political discourse, to name a few. An excellent and fitting follow-up to the preceding book, together Dabove’s two volumes offer an invaluable resource on bandits and banditry, outlaw violence, and depictions of them. Diez años después de la publicación de su premiada Nightmares of the Lettered City: Banditry and Literature in Latin America 1816-1929, Pablo Dabove lleva el estudio de la representación de los bandidos en espacios de la élite a los siglos veinte y veintiuno con Bandit Narratives in Latin America: From Villa to Chávez. Concretamente, el tema en cuestión es el continuo examen por Dabove de "los usos del personaje de bandido como un tropo cultural en la literatura . . . y en prácticas discursivas que no pertenecen a la literatura propiamente dicha, sino que aprovechan la autoridad y el prestigio de la literatura" (2). Abarcando aproximadamente un siglo de bandolerismo y la evocación del bandolerismo, el libro también aborda una amplia gama de textos: Retrato autobiográfico de Villa, una selección de textos de Jorge Luis Borges, Las lanzas coloradas de Arturo Uslar Pietri y el discurso político de Hugo Chávez, por nombrar solo algunos. Una excelente y apropiada continuación del libro anterior, juntos los dos volúmenes de Dabove ofrecen un recurso invaluable sobre bandidos y bandidaje, la violencia ilegal y sus representaciones.
ANALISIS FRAUD DIAMOND UNTUK MENDETEKSI TERJADINYA FINANCIAL STATEMENT FRAUD DI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2015)
Authors: Oktarigusta Lutfiana
Published: July 2022

This study aimed to analyze the influence of the four elements in Fraud Diamond to detect possible Financial Statement Fraud. Fraud diamond consists of pressure element, opportunity, rationalization and capability. The fourth element is to be divided into seven variables: financial stability by proxy assets changes (ACHANGE), financial presure by proxy Return on Assets (ROA), external presure by proxy Leverage (LEV), the nature of  industry by proxy Receivable (REC), effectiveness supervision by proxy the number of independent directors (BDOUT), rationalization of the proxy Total acrual to Total Assets (TATA), and the capability to proxy the change of directors (DCHANGE) to detect possible financial statements fraud as measured by M Score models. This study use  purposive sampling to select a representative sample. This reseach use periode 2011-2015 as an abservation periode. The collected data is analized using logistic regresion. This study show that there are two (2) variables: the effectiveness of supervision by the proxy of the number of independent commissioners (BDOUT) and rationalization by proxy Total acrual to Total Assets (TATA) that significantly influence the possibility of financial statements fraud. While five other variable whitch consists of financial stability, financial presure, external presure, nature of industry, and the capability do not have significantin influent on financial statements fraud.
EFISIENSI BIROKRASI LAYANAN KONSUMEN: IMPLEMENTASI PROGRAM ONLINE SERVICE
Authors: Wijayanti Iin , Fitriani Ajeng Pipit , Wardhani Diana Pramudya
Published: July 2022

Perkembangan teknologi yang semakin maju, menjadi kesempatan bagi pemerintah, khususnya pemerintah daerah yaitu pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kabupaten Ponorogo untuk juga menerapkan ke dalam program pelayanan masyarakat. Pelayanan yang didukung dengan kemajuan teknologi diharapkan dapat mempermudah kinerja Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kabupaten Ponorogo sehingga pelayanan yang diberikan kepada masyarakat dapat semakin cepat dan tepat. Hal ini dapat meningkatkan kepuasan masyarakat terhadap pelayanan pemerintah yang selama ini dinilai sangat panjang karena terikat aturan birokrasi yang bertingkat.Penelitian ini merupakan penelitian kualitatif dengan teknik pengumpulan data wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa program online service telah dilaksanakan dan dapat memangkas birokrasi. Pengurusan perizinan tidak perlu datang ke kantor, tetapi dengan menggunakan aplikasi yang dapat dilaksanakan dimanapun pemohon berada. Hal yang menjadi perhatian adalah banyak masyarakat yang belum memahami bagaimana cara menggunakan aplikasi online dan akses jaringan internet belum sepenuhnya mendukung sehingga masih banyak masyarakat yang mengurus perizinan melalui kantor Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu KabupatenPonorogo.
DAMPAK WABAH COVID-19 TERHADAP PENJUALAN JAHE MERAH DI SURAKARTA
Authors: Adinugroho Hendi Yudhanto , Mangifera Liana , Setyana Putra Rizcho Louistama , Nur Rahma Fida , Salsabila Calista Amelia , Martiningsih Diah Ayu
Published: July 2022

Penelitian ini bertujuan menganalisis dampak wabah Covid-19 terhadap penjualan jahe merah di Kawasan kota Surakarta. Variabel yang digunakan adalah  Pemahaman Pengetahuan tentang Covid-19 dan Persepsi Sikap Masyarakat untuk  mengantisipasi Covid-19. Populasi penelitian ini adalah penjual jahe merah yang pernah melakukan transaksi jual beli jahe merah di saat situasi Covid-19  yang  berlokasi  di  kawasan  Kota  Surakarta  dan  Sekitarnya  . Pemilihan  sampel menggunakan metode purposive sampling. Jumlah sampel yang diambil dalam penelitian ini sebanyak 120 orang responden yang tersebar di Surakarta, Sukoharjo, Karanganyar, Boyolali, Sragen, Klaten dan Wonogiri. Penelitian ini menggunakan data primer yang diambil menggunakan wawancara terstruktur dengan bantuan kuesioner. Analisis data yang digunakan adalah analisis regresi berganda. Simpulan yang dihasilkan adalah adalah Persepsi Sikap Masyarakat untuk mengantisipasi Covid-19 berpengaruh positif dan signifikan terhadap tingkat penjualan jahe merah, sedangkan Pemahaman dan Pengetahuan tentang Covid-19 berpengaruh positif tetapi tidak signifikan terhadap tingkat penjualan jahe merah. Persepsi Sikap Masyarakat untuk mengantisipasi Covid-19 paling berpengaruh dalam penjualan jahe merah di kawasan Kota Surakarta.
DESAFIOS DE ACESSO AO PROGRAMA DE ASSISTÊNCIA ESTUDANTIL DO INSTITUTO FEDERAL DE EDUCAÇÃO, CIÊNCIA E TECNOLOGIA DE RONDÔNIA - CAMPUS CACOAL
Authors: Pereira Aguinaldo , Doenha Moura Elenice Norma
Published: July 2022

Programas sociais têm sido parte dos desafios enfrentados por educadores na atualidade. Este artigo tem como objetivo investigar os principais desafios enfrentados por estudantes do Instituto Federal de Educação, Ciência e Tecnologia de Rondônia do Campus Cacoal no acesso ao Programa de Assistência Estudantil da referida instituição. Trata-se de estudo de caso, conduzido com o suporte de pesquisa bibliográfico-documental, iniciados em 2021. Os dados foram obtidos mediante pesquisa no site da instituição e em obras bibliográficas. A análise tem base em Freire (2003), Freire e Macedo (2011), Santos e Nascimento (2011), Silveira (2019) e Farias (2021), dentre outros. O desenvolvimento do produto educacional ainda está em processo, de modo que se apresentam, nesse artigo, apenas as reflexões de ordem teórica e as análises documentais. Os resultados indicaram que a dificuldade de interpretação textual está na base dos desafios de acesso ao Programa de Assistência Estudantil do IFRO, e responde pela maior parte dos indeferimentos das inscrições; por outro lado, o gênero edital, ao postular neutralidade e impessoalidade, serve-se de uma linguagem muitas vezes distinta da que é usual, apresentando termos de difícil compreensão para o leitor de Ensino Médio.
Methodical to determinant the priority directions of transportation of railway rolling stock operators in the field of freight
Authors:   Lviv Polytechnic National University, Dvulit Zoriana , Maznyk Liana ,   National University of Food Technologies, Mykytiuk O. ,   Taras Shevchenko National University
Published: July 2022

In recent years decrease in volumes for all types, except imports by types of freight transportation by the railways of Ukraine. The article is devoted to the problem of ensuring mutually beneficial cooperation between cargo owners and freight carriers in the field of railway transportation in Ukraine. The purpose of the article is to determine the priorities in the area of servicing freight owners by Ukrainian railways to ensure the validity of relevant management decisions by the railway rolling stock operators. In the study, we used several research methods – monographic, methods of comparison and systematization, the method of expert evaluation. Results: to achieve this goal, it is proposed to form an information base with a survey of cargo owners on the degree of their satisfaction with the management level of transport work on the railways. Such activities will help improve the system of monitoring the satisfaction of consumers of transport services. Methodological approaches to determining the priority directions of transportation of Ukrainian railways in the field of freight transport, which provide a monitoring system with an appropriate questionnaire and methods of processing results, were proposed. According to the survey results, the communication system between cargo owners and Ukrainian railways was diagnosed: almost 20% of cargo owners admitted that they have a shortage of cars to transport their goods; more than half of them are dissatisfied with the limited volume of traffic; only one in five respondents believes that the fare for the carriage of goods corresponds to the “price-quality” ratio; the validity of the size of the income rate is evident only for 14% of respondents. As a proposal for the management of JSC “Ukrzaliznytsia,” we see it suitable to create a system of monitoring the degree of satisfaction of cargo owners with the level of service of Ukrainian railways in the field of freight transportation based on the survey. It is concluded that the application of the proposed approaches will determine the priority areas in the field of service of freight owners by Ukrainian railways and increase the validity of relevant management decisions.
Features of risk management in the customs sphere
Authors:   Lviv Polytechnic National University, Podra Olha , Petryshyn Natalia ,   Lviv Polytechnic National University
Published: July 2022

The article is devoted to the study of theoretical principles of risk management in customs sphere. In the customs sphere, the most common risks arise when declaring goods in the appropriate regimes - this allows to reduce duty rates or provide exemptions from taxation; when declaring an unreliable product code according to the UKG FEA, which is also an attempt to evade taxation. In addition, the source of risk may be the vehicle carrying the goods and the carrier who is responsible for transporting the goods from seller to buyer. The stages of occurrence of risks in the process of customs activity are determined, in particular risks during control of delivery of goods, risks arising during customs control and customs clearance of delivery, risks identified after customs clearance, risks during customs audit. The main tasks of the risk analysis and management system are to create a single information space that ensures the functioning of the risk analysis and management system, identifying the causes and conditions contributing to customs offenses, assessing the possibility of damage in case of potential risks and risks or minimizing them, as well as identifying the necessary resources and developing proposals for their optimal allocation, development and application of methods for assessing the effectiveness of measures taken, assessing the effectiveness of measures to analyze and manage risks and adjust management decisions. The main reasons that indicate the need to improve the customs clearance of goods belonging to risk groups for enterprises can be considered frequent delays in customs clearance of goods at customs due to the introduction of goods in the ASAUR system, unreasonable assignment of a code with a higher duty rate. goods and disregard for the basic rules of interpretation of UKG FEA, increase the efficiency of foreign economic activity of the enterprise. For subjects of foreign economic activity unified technology of customs clearance of goods at risk should include the following stages: formation of goals and objectives of technology of customs clearance of goods at risk, as well as appointment of persons responsible for its implementation, development, documentation of customs clearance of goods at risk risks, development of neutralization measures for risk groups, selection of the optimal technology of customs clearance of goods at risk and control of the main stages of the process.
Effectiveness of public administration and administration: problems end directions of improvement of evaluation processes
Authors:   Lviv Polytechnic National University, Yaremko Iryna
Published: July 2022

The semantic and systemic criteria used to establish efficiency in the field of public administration are revealed. The main approaches are summarized and a critical analysis of methods for determining the level of effective and efficient functioning of public administration is conducted. The approach to definition of efficiency and effectiveness in the researched sphere which is based on the synthesized indicator which components are quantitative and qualitative characteristics of achievement of the set purposes and economy (efficiency, effectiveness) of use of budgetary resources is offered. The system of measurable components is formulated and expedient approaches to measurement of the basic criteria and indicators of efficiency are argued. The existing problems of objective evaluation of efficiency in the field of public administration are summarized and the importance of developing a generally accepted approach to establishing this type of efficiency and developing adequate to real conditions methods of evaluation and analytical processes. A comparative analysis of methods for evaluating the effectiveness of public administration on the criterion of the ratio of management results with declared goals and approaches to evaluation using the criterion of economy, expressed in the models of cost approach. A critical analysis of the use of different types of performance indicators in the evaluation processes - end effects, direct results and resource use indicators. The need to intensify further scientific substantiation for the development of universal mechanisms for assessing the effectiveness of management at the state level and adaptive methods for them to sectoral and regional public administration bodies. In the improved system of measuring the effectiveness of public administration, performance criteria are proposed to be the basis of a generalizing indicator that fairly accurately reflects the cost-effectiveness of available resources and results (efficiency) as a return on resources spent, profitability of the national economy.
Future changes in logistics & supply chains: a competence dimension
Authors:   Lviv Polytechnic National University, Chornopyska Natalia , Hayvanovych N. ,   Lviv Polytechnic National University
Published: July 2022

The article notes that the integration of the Ukrainian economy into the EU is partially hampered by purely logistical factors. The positions of Ukraine in the world ranking of the Logistics Performance Index are analyzed. Attention is focused on the component of «logistics competence», which is significantly behind the average European level. The authors suggested that the existing backlog could offset the new generation of potential managers who were the target audience of this study. With the help of the survey, a worldview picture of future changes in the logistics industry in Ukraine, Poland, and Germany was obtained. Thanks to identifying the personal characteristics of the target audience, common features are highlighted. It has been proven that they will help reduce gaps in logistics competence, which will help bring the country’s logistics to a qualitatively new level of stable, sustainable development and contribute to Ukraine’s integration with the European Union
Development trends and competitive market structure of pulp and paper products in Ukraine
Authors:   Lviv Polytechnic National University, Kuzo Natalia , Kosar Natalia ,   Lviv Polytechnic National University, Tarasenko M. ,   Lviv Polytechnic National University
Published: July 2022

Options of use of cardboard and paper packaging for goods and meeting the population's needs in hygiene products depends on the development of the pulp and paper products market. It is established that there are more than 2,5 thousand enterprises in the Ukrainian market of pulp and paper products yet 50 % of all products are produced by the 42 largest enterprises. The analysis of statistical data shows that the import of uncoated paper and cardboard significantly exceeds the export. The import of corrugated paper and cardboard, on the contrary, is lower than the export and is less than 1 %. Imports of household and sanitary paper are approximately equal to exports, but we can note its growth during 2020. Insignificant production of domestic pulp and wood pulp makes the Ukrainian pulp and paper industry very dependent on imports of raw materials. During 2015–2020, the production and import of household and sanitary paper show a steady upward trend, and the production, export, and import of uncoated and corrugated paper and cardboard are characterized by instability. Therefore, Ukrainian pulp and paper industry enterprises need to increase the number of waste collection points and to use innovative technologies to process straw for paper production. Coronavirus and quarantine restrictions in 2020 led to an increase in waste paper prices in Europe, first due to limited quantities and then due to growing demand. These prices increased in 2021 and not only in Europe but also in Ukraine, which causes rising prices for pulp and paper products. Analysis of the box cardboard market in Ukraine shows that in 2020 it was occupied by a large share of PJSC «KKPK» – 17 %, its share in the market of recycled coated cardboard is even greater – 44 %. There is strong competition in the market of liner products, which includes towels and toilet paper, but in 2020 it also retained the position of the leader of PJSC «KKPK», its share in this market was 42 %. Increased competition in the market of pulp and paper products forces its producers to pay more attention to the promotion of their products, including using the Internet. As part of the improvement of Internet communications, it is advisable to conduct SEO of the enterprise's website in order to increase traffic and convert visitors into customers by increasing the rank of the website. It is also advisable for manufacturers to create promotional websites for individual brands of their products in order to disseminate information about the company's paper products to target audiences. For promotional websites, considerable attention should be paid to the quality of advertising texts.
«Gründrisse einer öekonometrie» – econometric accounting theory developed in Galicia at the border of the XIXXX century
Authors:   Lviv Polytechnic National University, Lemishovska Olesia
Published: July 2022

The content and subject orientation of accounting (balance) econometric theory are revealed, the level of substantiation of its use of macroeconomic approaches and mathematical apparatus as auxiliary means for increasing the reliability of quantitative measurement (quantification) of property and capital actually existing at a separate enterprise is assessed. The parameters and conceptual and methodological orientation of this development, presented by a new system of measuring values in the economy on the basis of accounting information, are studied. The level of argumentation of selection in the accounting system of additional tools for the development of the theoretical basis of accounting is analyzed and the possibilities of their practical application are evaluated. The results of comparative analysis of the basic principles of the studied theoretical development with the principles and content of building the basic foundations of "traditional" econometrics with the allocation of problematic aspects in the methods of econometric modeling. The hypothesis of the study is the assumption of the development in the study work of individual ideas that can be rationally used for the development of modern accounting and econometric paradigms. The research concept is constructed as follows: in the first part the generalized comparative analysis of bases and principles of construction of econometric concepts is carried out. The second part of this historical-accounting and interdisciplinary research reveals a panorama of the then institutional environment of Austro-Hungarian Galicia at the turn of the century, whose activities influenced the development of the theoretical principles of accounting in this development. The third part of the research presents the results of critical analysis and evaluation of methodological and methodological approaches to the display of objects of accounting and reporting, the possibility of using mathematical modeling tools in practical accounting. The methodological principles of the research are based on the general scientific principles of historical knowledge and critical comprehension of the studied material, which together with the application of the comparative-historical method allowed to reveal the scientific value of the studied development. The possibility and expediency of using certain aspects of the studied development for the modern development of accounting and econometric science are determined and substantiated.
Online fundraising as the main innovative tool of non-profit organizations
Authors:   Lviv Polytechnic National University, Bilyk I.
Published: July 2022

The article deals with the dynamics of online fundraising in Ukrainian non-profit organizations, analyzes its tools and features, describes the main tendencies in using online technologies, examines new formats, opportunities, effective tools for the development of non-profit sector and identifies processes, that are necessary for effective functioning of non-profit organizations in context of digitalization due to the transition to online format. The world experience of various models regarding the application and use of online technologies is analyzed. Online fundraising means activities aimed at allocation of physical and financial resources for the implementation of non-profit programs and projects of non-profit organizations through the Internet. During a pandemic, fundraising, like many other social activities, switched to online platforms, and this factor influenced the active development of the use of online tools. The number of online payments received by non-profit organizations is increasing every year. The processes of digital transformation related to the transition to online format have started inevitably. The digitalization of the non-profit sector is one of the key vectors for the use of online tools in fundraising. A set of website features, built-in services and user-friendliness are on top. Volunteers promote their initiatives on social media for the benefit of non-profit organizations, in this way, the institutions have the opportunity to increase the audience of their donors. Online tools help to attract new audiences, using the opportunities of social media and other tools that promote joint actions. It is important for all non-profit organizations to keep in touch with their partners and donors as well as to be as transparent and accurate as possible. Concerning the tendencies of online fundraising, one should note that the business laws work in charity too. The sector is actively developing: a lot of people already use payment systems and SMS payments. New convenient initiatives and mechanisms are emerges. Online tools make it possible to analyze the behavior of donors, conduct experiments using various incentives for their direct interest in donating and facilitate feedback. This increases the effectiveness of non-profit fundraising efforts at the donation market and increases encouragement and satisfaction of donors.
Companies-unicorns as a product of successful startup ecosystems
Authors:   Lviv Polytechnic National University, Lytvyn Iryna
Published: July 2022

The article studied the essence and history of the term "unicorn startups", identified features of the formation and development of unicorn companies, outlined the main differences between unicorn startups and traditional innovative companies. The author analyzed the geographical and sectoral features of unicorn startups, identified economic activities, and locations of the most active occurrence of unicorn digs on a global scale. The article analyzed the main factors of successful formation and development of unicorn startups, among them, identified a very important factor – the state and quality of national ecosystems of startups, that create favorable economic conditions and investment climate for the emergence and rapid development of such companies. The presence of a developed and competitive national ecosystem for the development of unicorn startups implies the availability of first-class investment venture funds with international professionals who can select potential unicorns in the early stages of the startup life cycle, provide competent management and intelligence services, also provide sufficient and necessary amounts of venture capital investment. Rapid scaling of startups is not possible without sufficient demand. Developing countries with low demand for technology and local market capacity, limited resources to build venture capital funds need to create the right legal framework to improve the investment climate, attract global venture funds and establish effective cooperation between government, business, and science within the startup ecosystem. Thus, it can be concluded that unicorn companies are the product of successful national startup ecosystems, and the factor of support, initiation, and development of national startup ecosystems is critical both for the emergence of such companies and for the successful development of the national ecosystem. Unicorns are a very important criterion for improving its position in the global ranking of ecosystems. Improving the position of national ecosystems in global rankings will contribute to the inflow of foreign venture capital, attract investors and influencers with an international name, will determine the future development of the domestic ecosystem of startups, and increase the number of unicorn startups in our country.
Economic complexity and knowledge economy: diffusion of the knowledge as a factor for economic growth
Authors:   Lviv Polytechnic National University, Oleksiv Ihor , Mirzoieva Diana ,   Lviv Polytechnic National University
Published: July 2022

The purpose of the paper is the establishment of relationships between economic complexity and knowledge economy. The main method is correlation analysis, namely a pairwise correlation test. Another characteristic of the chosen approach is the employment of Economic Complexity Index (ECI) and Knowledge Economy Index (KEI). The main finding is a strong and statistically significant correlation between the economic complexity index and the knowledge economy. Additionally, strong and statistically significant results were confirmed between economic complexity, institutions, and innovative system. Aspects of economic complexity were defined. Also, a new direction is the implementation of the pairwise correlation tests for Economic Complexity Index, Knowledge-Economy Index and pillars of the latter. The obtained results can be used for the formation of economic strategies, planning and regulation.