bluuebunny/crossref_metadata_2025 huggingface dataset:
The Mechanism of Overcoming the Abuse of Law in Pre-Trial Criminal Proceedings
Authors:   Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikot’, Bogatyrev Dionysiy V. , Endoltceva Alla V. ,   Moscow University of the Mi nistry of Internal affairs of Russia named after V.Ya. Kikot’
Published: April 2024

Abuse of law is a complex legal phenomenon, quite heterogeneous and diverse in its manifestations. There is no consensus in science about its legal nature and essence, but scholars rightly say that such an act must be prevented and suppressed. The absence in the Russian Criminal Procedure Act of a prohibition of abuse of rights by participants in criminal proceedings, and hence of means to prevent and suppress such abuse, makes it very difficult to counter it, which creates the risk of prolonging the length of time in a criminal case, reducing the quality of its investigation and unduly restricting the rights and freedoms of participants in criminal proceedings. Authors offer their own vision of the legal nature of abuse of rights in criminal proceedings, cite typical examples of it, build a mechanism for overcoming abuse of rights in pre-trial criminal proceedings, naming its necessary elements and content, indicating the reasons for its creation. It is concluded that a legal basis for the establishment of such a mechanism in criminal proceedings is necessary. It is summarised that the introduction into the Code of Criminal Procedure of a prohibition against the abuse of rights parties to criminal proceedings will make it possible to counteract its manifestations by means of general and private prevention and the suppression of such an act.
Abuse of Rights by Professional Participants in Jury Trial
Authors:   Kutafin Moscow State Law University (MSAL), Nasonov Sergei A.
Published: April 2024

The article examines the forms of abuse of procedural rights by professional participants in court proceedings in a jury trial, factors that determined their emergence and ways to overcome this phenomenon in legislative regulation and judicial practice. The author follows the position that abuse of rights in a jury trial consists of the actions (inactions) of participants of the proceedings, which, according to external signs, do not go beyond the limits of these rights (powers), but contradict the purpose for which they were provided to the participant of the proceedings and objectively do not correspond the purpose of legal proceedings and its principles. As a form of abuse of right on the part of the presiding judge, the article examines his refusal to wait for a juror who has not appeared, if this entails the annulment of the jury’s verdict and (or) the dissolution of the panel. It is argued that a typical abuse of law for the public prosecutor is the extra-procedural collection of information about jurors, which, in the event of a not guilty verdict, is used to justify the illegality of the composition of the jury panel that examined the criminal case. Examples of abuse of procedural rights by a defender are considered, including his use of the right to object to the presiding judge final instructions as an additional speech to the jury. Ways to minimise these forms of abuse of rights are proposed.
Robust Decentralized Controller Design for Descriptor-type Systems with Distributed Time Delay
Authors: Iftar Altug
Published: April 2024

Robust decentralized controller design is considered for linear time-invariant large-scale descriptor-type systems with distributed time delay which are composed of overlapping subsystems. A robustness bound, that accounts for the interactions among the subsystems and for modeling uncertainties both in the subsystem models and the interactions, is derived using overlapping decompositions and expansions. A robust decentralized controller design approach using this bound is then proposed. Once the robustness bound is derived, the proposed approach is decoupled for each subsystem and, for each subsystem, it is based on a local nominal model, which is also derived using overlapping decompositions and expansions. Satisfying a simple condition, involving the derived robustness bound, however, guarantees the robust stability of the overall actual closed-loop system.
Small interfering RNA: potential in real-world clinical practice
Authors: Motrinchuk A. S. , Kasimova A. R.
Published: April 2024

This review describes the basics of protein biosynthesis and RNA interference processes, discusses the useful and unique properties of siRNA therapy, its advantages and disadvantages in comparison with other gene silencing methods, provides a brief overview of technical advances and modifications of siRNA therapy, and characterizes siRNA-registered drugs and agents at different stages of clinical trials.
Economics of diabetes mellitus type 2 control based on big data modeling
Authors: Svetlichnaya S. V. , Popovich L. D.
Published: April 2024

Background. It has been done previously that the main expenditures in diabetes mellitus type 2 (DM2T) not related with glycemia correction, but they are spending on the cardiovascular diseases (CVDs) of DM2T and indirect costs of CVDs in work-aged patients.

Objective. Modelling of potential clinical and economic results of effective programs for DM2T control realizations and their influence on CVDs and mortality in case of HbA1c targets reached.

Materials and methods. The Oxford UKPDS model has been used for epidemiologic and economic benefits in cases of decreased CVDs and premature deaths due to more effective control of DM2T. We created 48 cluster groups of patients based on age (less 40 y. o., 40–60 y. o., 60+ y. o.) and HbA1c levels and CVDs anamnesis. The probability of CVDs over 10 years was calculated for each cluster. Subsequently, DALY, YLL, and YLD have also been defined. Average salary, GDP per capita, etc. were used for the analysis.

Results. Successful control of DM2T can lead to saving 1.69 billion YLL, or 115.93 years per 100th of people annually. The prognosis for CVD morbidity and mortality decreasing due to more effective DM2T control can decrease DALY loss by 17 %. The effect on the Russian economy in this case can be evaluated as 197,8 billion RUR over 10 years (based on salary level). The benefit in the GDP per capita metric is higher — 213.6 billion RUR annually.

Conclusion. Effective methods of DM2T control can reduce the risk of CVD occurrence and progression; therefore, they are economically justified and can be considered as an additional source of budgetary benefits, leading to lower medical care costs.
Current issues related to the off-label use of drugs and their potential solutions
Authors: Radaeva K. S. , Mishinova S. A.
Published: April 2024

Relevance. Off-label use of medications is a common practice in clinical settings. To address the growing interest in this issue, the International Society for Pharmacoepidemiology (ISPE) has developed new general guidelines for off-label prescribing in clinical practice that emphasize the importance of evidence-based medicine and promote transparent communication between healthcare professionals and patients.

Objective. The aim of this work was to analyze and present key trends for optimizing off-label prescribing decisions based on the ISPE recommendations (2023).

Results. The report highlights five main recommendations: seeking strong scientific evidence, including the use of real-world data; using expert knowledge to evaluate and summarize evidence; developing recommendations with rigorous consistency; aligning the use of off-label medications with research; and strengthening collaboration among regulators, researchers, clinicians, and the pharmaceutical industry.

Conclusions. A comprehensive approach is required to address the problem of off-label use of medicines. Implementation of these initiatives will reduce the risks associated with off-label use, generate sustainable scientific evidence, and improve the quality of patient care.
Real-world data studies in oncology: analysis of the Russian publications
Authors: Achikyan V. F. , Kurylev A. A. , Kolbin A. S.
Published: April 2024

Background. Real-world data studies are an important source of knowledge on malignant tumors and their treatment. This knowledge is a tool for making decisions by health care professionals and patients. Regarding this, authors conducted literature search to identify real-world data studies published in the Russian scientific journals.

Objective. The study aim was finding and analyzing publications on real-world evidence studies in oncology therapeutic area.

Materials and methods. Full-text articles published in the Russian peer-reviewed medical scientific journals of 2022 and 2023 were systematically relieved and analyzed.

Results. 119 publications were selected. The following types of study data were identified: 1) data on patients management practice; 2) survival and other oncology outcomes regardless of treatment approach; 3) survival and other oncology outcomes depending on treatment approach; 4) efficacy of a concrete therapy; 5) treatment safety (toxicity) data; 6) clinical and demographic prognostic factors; 7) tumor (morphological, molecular and genetic) prognostic factors; 8) tumor characteristics (morphological, molecular and genetic) regardless of their prognostic significance; 9) oncology disease characteristic (e. g., comorbidities) regardless of its prognostic significance. The most common types of study data were the following: clinical and demographic prognostic factors — 24 studies; tumor (morphological, molecular and genetic) prognostic factors — 36 studies; tumor characteristics (morphological, molecular and genetic) regardless of their prognostic significance — 38 studies.

Conclusion. The modern real-world data studies in oncology therapeutic area are a very important source of knowledge on malignant tumors and their treatment.
Review of the textbook “Clinical and pharmacological characteristics of biotechnological drugs: from classifications to adverse events”
Authors: Petrov V. I.
Published: April 2024

The European SocIn March 2024, the manual “Clinical and pharmacological characteristics of biotechnological drugs: from classifications to adverse events” was published under general ed. Kolbin A. S. This textbook discusses biotechnological drugs from the perspective of clinical pharmacology. Basic definitions and classifications are given. Pharmacodynamics, phar­macokinetics and adverse events are reviewed. Examples of interactions between biotechnological drugs and small molecules are presented. A separate chapter examines the interchangeability of biological products — from basic terms and definitions of the concept of biosimilarity to regulatory aspects. The Appendix provides examples of clinical applications of therapeutic proteins. The manual is intended for students, residents, graduate students, clinical pharmacologists and physicians of other specialties.
STRESS RELAXATION IN REINFORCED CONCRETE STRUCTURE ELEMENTS.
Authors:   Academy of Engineering of RUDN University, Larionov E.A. , Markovich A.S. ,   National Research Moscow State University of Civil Engineering, Grinko E.A. ,   Academy of Engineering of RUDN University
Published: April 2024

In the physical aspect, the relaxation phenomenon is represented by the process of establishing thermodynamic equilibrium in a system consisting of a large number of particles. From the point of view of physical chemistry, this phenomenon arises due to the reorientation of the intramolecular structure and intermolecular movements, showing similarities with the phenomenon of creep. In structural mechanics, relaxation is understood as a reduction in stress at a fixed deformation. The calculation of the long-term safety of reinforced concrete structures is related to the dynamics of their stress state and leads to relaxation problem to account the redistribution of stresses from concrete to reinforcement. In this paper, an approach based on the concept of the strength structure of structural materials is proposed to solve them.
PHRASEOLOGICAL UNITS WITH SOMATIC COMPONENTS
Authors:   Teacher, Termez State University, Uzbekistan, Ziyoda Nazarova
Published: April 2024

This article introduces the nature of the functions of body parts and organs, called somatic components, determines the imagery of most somatic phraseology. Somatic phraseological units, commonly known as idioms, are linguistic constructs that use human body-related imagery to convey abstract meanings. They play a fundamental role in English language communication, contributing to the richness and depth of expression.
GENDER DIFFERENCES IN LANGUAGE USE AND POLITENESS STRATEGIES
Authors:   Trainee-teacher of Karakalpak State University, Uzbekistan, Bakhtiyarovna Kaniyazova Aydaulet
Published: April 2024

This article delves into the nuanced topic of gender differences in language use and politeness strategies, exploring the ways in which individuals' gender identities shape their communication styles. Drawing on research from sociolinguistics and communication studies, the article examines the various ways in which men and women may employ different speech patterns, vocabulary, and politeness strategies in their interactions. Additionally, the article considers the intersectionality of gender with other social factors, such as race, class, and sexual orientation, to provide a more holistic understanding of gendered language use. Implications for communication and relationships, as well as suggestions for future research, are also discussed.
EXPLORING THE PHILOSOPHICAL VIEWS OF ABU RAYHAN AL-BIRUNI: A COMPREHENSIVE ANALYSIS
Authors:   Andijan state university, Uzbekistan, o'g'li Xoldarov Saidbek Raxmadjon
Published: April 2024

Abu Rayhan al-Biruni, a polymath of the Islamic Golden Age, made significant contributions to various fields, including astronomy, mathematics, geography, anthropology, and philosophy. Among his multifaceted endeavors, his philosophical inquiries stand out, offering profound insights into the nature of existence, knowledge, and the universe. This article aims to provide a comprehensive analysis of al-Biruni's philosophical views, examining his thoughts on epistemology, metaphysics, ethics, and the relationship between science and religion. By delving into his works, including "The Book of Instruction in the Elements of the Art of Astrology" and "The Chronology of Ancient Nations," we illuminate al-Biruni's philosophical legacy and its relevance to contemporary discourse.
THE IMPORTANCE OF ATHLETICS TEACHERS' USE OF EDUCATIONAL TECHNOLOGY
Authors:   Asian International University Physical Culture Department lecturer, Uzbekistan, Nuriddinov Axrorjon
Published: April 2024

In the field of education, information and communication technologies and multimedia capabilities have become extremely widespread and have become available to almost all schools at certainrates. However, sometimes there are technical difficulties, sometimes it is not possible to fully use educational technologies and multimedia tools in physical education classes, for example, the service received at that time is insufficient or the desired result is not achieved. In this study, athletics teachers were asked how often they use instructional technology and multimedia tools, and the reasons, if any, for their insufficient use of these tools.
FITNESS AND WELLNESS ACCORDING TO COACHING DIRECTION CONCEPTUAL APPROACH
Authors:   Physical culture chair manager, Asia International University, Uzbekistan, Shoxrux Sirojev
Published: April 2024

In the last decade, in the world health maintenance and fitness of the field development along with, various reasons according to physical exercise with depends individuals to the concept of " coaching ". interest increased. Indeed, American Sports medicine college information according to fitness according to coaching and health according to coaching is also in the world fitness trends according to the first to ten enters This of research purpose health storage and fitness institutions and managers and their employees for fitness and wellness concepts clarification through their differences open is to give.
THE ORGANIZATION OF GENDER: EXPLORING THE LEXICON OF THE PROFESSION
Authors:   Independent researcher of Termiz state university, Uzbekistan, Shakirovna Davlyatova Madina
Published: April 2024

The article examines issues such as gender identity, gender expression, gender roles, and gender stereotypes, emphasizing their importance in defining society norms and individual experiences. It covers the gender binary's limitations and critiques, as well as the different identities of genderqueer and non-binary people. The essay also discusses the connections of gender with other social identities through the lens of intersectionality.
THE ROLE OF INTERCULTURAL COMMUNICATION IN TEACHING FOREIGN LANGUAGES
Authors:   Dr. Prof., Department of Theory and Practice of Foreign Language Teaching, Kazan Federal University, Russia, Solnyshkina Marina I. , Qizi Parmonova Nasiba Amriddin ,   Teacher, Department of Foreign languages, Jizzakh branch of the National university of Uzbekistan, Uzbekistan
Published: April 2024

The realm of language education has increasingly recognized the intrinsic link between intercultural communication and the teaching of foreign languages. This synthesis not only enhances linguistic proficiency but also cultivates a broader understanding of cultural nuances, fostering global citizenship. This article delves into the multifaceted role of intercultural communication within the context of foreign language education, examining its implications for teaching methodologies, curriculum development, and learner outcomes.
ENHANCING PRIMARY EDUCATION: THE ROLE OF INTERACTIVE METHODS IN CLASSROOM LEARNING
Authors:   Jizzakh state pedagogical university, Uzbekistan, Antarovna Kuvnakova  Guljahon
Published: April 2024

Interactive methods have emerged as a cornerstone in modern primary education, offering innovative approaches to engage young learners and foster active participation in the learning process. This article explores the theoretical underpinnings, benefits, challenges, and best practices associated with the use of interactive methods in primary classrooms. Drawing upon current research and practical examples, it underscores the importance of incorporating interactive techniques to create dynamic learning environments conducive to the holistic development of young minds.
THE QUALITATIVE AND QUANTITATIVE DEVELOPMENT OF EDUCATION IS A CRUCIAL FACTOR IN IMPROVING THE INNOVATION RANKING OF UZBEKISTAN
Authors:   PhD in Economics, FerPI, Uzbekistan, Akhunova Shokhista N. , Numanov Javohir O. ,   FerPI, Uzbekistan, Mukhsinova Shakhrizoda O. ,   FerPI, Uzbekistan, Askarov Farhod R. ,   FerPI, Uzbekistan
Published: April 2024

The qualitative and quantitative development of education is a crucial factor in improving the innovation ranking of Uzbekistan. Obstacles such as corruption, inefficient management, the lack of funds for research, and fund mismanagement hinder progress inthis regard. Corruption within the education sector undermines transparency and trust, necessitating stringent measures to combat this pervasive issue. Inefficient management practices impede the effective utilization of resources and hinder progress towards educational goals. The lack of adequate funding for research and development poses a significant obstacle to innovation, limiting the ability of educational institutions to conduct groundbreaking research and implement innovative projects. Additionally, mismanagement of available funds exacerbates the problem, necessitating a reevaluation of budget allocation mechanisms. To address these challenges, a comprehensive approach is required, including strengthening anti-corruption measures, implementing effective governance and management practices, and prioritizing investment in research and development by allocating sufficient funds and ensuring their judicious use. By overcoming these obstacles, Uzbekistan can foster a conducive environment for education and innovation, empowering the nation to thrive in an increasingly competitive global landscape.
LEVERAGING THE DIGITAL ECONOMY: UNVEILING ITS ROLE AND PROMISING PROSPECTS IN ECONOMIC DEVELOPMENT
Authors:   Associate Professor of the University of Science and Technology, Uzbekistan, Xamidovna Isaeva Nargiza
Published: April 2024

In the contemporary landscape, the digital economy stands as a transformative force, reshaping traditional economic structures and catalyzing unprecedented growth opportunities worldwide. This article delves into the multifaceted role of the digital economy in fostering economic development, elucidating its impacts across various sectors and elucidating promising prospects for future advancements. By synthesizing empirical evidence and theoretical frameworks, we unravel the intricate dynamics underpinning this digital revolution, offering insights into how policymakers, businesses, and individuals can harness its potential to drive sustainable economic progress.
"TONGUE TWISTERS AS A TOOL FOR TEACHING ENGLISH PRONUNCIATION AT THE PRIMARY SCHOOL"
Authors:   Tashkent State Pedagogical University named after Nizomi, Uzbekistan, Abdujabborova P.F.N., Prof. Z.R. , Shodiyeva Shokhida ,   Master's degrees, Tashkent State Pedagogical University named after Nizomi, Uzbekistan
Published: April 2024

This study investigates the use of tongue twisters as a tool for teaching English pronunciation at the primary school level. The purpose of the study is to determine whether the use of tongue twisters in language instruction leads to improvements in English pronunciation. The study uses a quasi-experimental design, with an experimental group and a control group, to compare pre-and post-test scores of students' pronunciation. Data was collected through surveys, interviews, and observations of language instruction. Statistical analysis and content analysis were used to analyze the data. Results show that the experimental group, which used tongue twisters in language instruction, had significantly higher post-test scores than the control group, which did not use tongue twisters. Teacher and student feedback also indicated that the use of tongue twisters was effective in improving pronunciation. Implications for language instruction and the use of tongue twisters as a teaching tool are discussed, along with recommendations for future research. Overall, the findings suggest that tongue twisters are an effective tool for teaching English pronunciation at the primary school level.
THE ROLE OF GAME TECHNIQUES IN TEACHING SPEECH CULTURE IN THE PHILOLOGICAL FIELD
Authors:   Doctoral student at Andijan State University, Uzbekistan, kizi Mamatkulova Nilufar Boyzak
Published: April 2024

This article explores the role of game techniques in the process of teaching speech culture in the philological field. It highlights the relevance of using game approaches in educational practice in order to effectively develop students' communication skills. The author analyzes the basic principles and methods of game learning, revealing their applicability and effectiveness in the context of the formation of speech culture. The pedagogical aspects of the introduction of game techniques into the educational process of philological specialties, including the selection and adaptation of game tasks, evaluation and monitoring of results, are also considered. The results of the study emphasize the importance of game techniques as a means of stimulating active communication, increasing students' motivation to study speech culture and developing their skills of language adaptation and etiquette. Possible obstacles and ways to overcome them when introducing game approaches into the educational process are also analyzed. In general, the article represents an important contribution to the pedagogical practice of teaching speech culture in the philological field, justifying the need and prospects for using game techniques to achieve educational goals.
SEMANTIC CHARACTERISTICS OF THE TERMS USED IN ALISHER NAVOY'S EPIC "LAYLI AND MAJNUN"
Authors:   PhD student of SamSU named after Sharof Rashidov, Uzbekistan, qizi Ubaydullayeva Umida Abdushukur
Published: April 2024

In the epic "Layli and Majnun", which is the third epic of the great writer Alisher Navoi's "Khamsa", terms related to various sciences and professions of his time were used. In particular, terms related to the social, political, military, animal and plant world, related to the science of astrology (astronomy), meaning medical, musical, mineral names, related to various sciences and professions, related to religious concepts, to Terms related to 'y and mourning rites and several terms related to many other fields are skillfully used in the work.In this article, we will discuss the semantic features of the terms used in this epic. The lexical-semantic phenomena appearing in the current Uzbek terminology and the semantic features characteristic of language units in general have been studied with the help of distributive and transformational analysis methods.
ADDRESSES TO WOMEN IN KOREAN AND UZBEK FAMILIES
Authors:   PhD, Tashkent State University of Oriental Studies, Uzbekistan, Ravshanovna Ashirbaeva Diloram
Published: April 2024

Korean and Uzbek languages belong to the same language family. Therefore, many similarities in sentence structure and references in both languages can be studied and interpreted. In this article, references used in the Korean and Uzbek discourses against women in the family are considered and analyzed. In particular, the similarities and differences of appeals, translation, are explained with the help of examples.
Development and validation of the Emotional Climate Change Stories (ECCS) stimuli set
Authors: Zaremba Dominika , Michałowski Jarosław M. , Klöckner Christian A. , Marchewka Artur , Wierzba Małgorzata
Published: April 2024

Climate change is widely recognised as an urgent issue, and the number of people concerned about it is increasing. While emotions are among the strongest predictors of behaviour change in the face of climate change, researchers have only recently begun to investigate this topic experimentally. This may be due to the lack of standardised, validated stimuli that would make studying such a topic in experimental settings possible. Here, we introduce a novel Emotional Climate Change Stories (ECCS) stimuli set. ECCS consists of 180 realistic short stories about climate change, designed to evoke five distinct emotions—anger, anxiety, compassion, guilt and hope—in addition to neutral stories. The stories were created based on qualitative data collected in two independent studies: one conducted among individuals highly concerned about climate change, and another one conducted in the general population. The stories were rated on the scales of valence, arousal, anger, anxiety, compassion, guilt and hope in the course of three independent studies. First, we explored the underlying structure of ratings (Study 1; n = 601). Then we investigated the replicability (Study 2; n = 307) and cross-cultural validity (Study 3; n = 346) of ECCS. The collected ratings were highly consistent across the studies. Furthermore, we found that the level of climate change concern explained the intensity of elicited emotions. The ECCS dataset is available in Polish, Norwegian and English and can be employed for experimental research on climate communication, environmental attitudes, climate action-taking, or mental health and wellbeing.
Benefits of using artificial intelligence in core HR processes
Authors: VATS Iryna , KYRYLENKO Oksana , NOVAK Valentyna
Published: April 2024

The paper examines the use of artificial intelligence (AI) in the main processes of human resource management. It is noted that in modern conditions, AI is considered an advanced tool that can optimize management processes in various sectors of the economy. The author discusses the new opportunities that AI opens up in human resource management, increasing the efficiency of actions at all levels and complementing human abilities. The main part of the paper is devoted to the advantages and potential opportunities of using AI at different stages of the employee's life cycle in a company. In particular, the author emphasizes the optimization of recruitment through analytical processing of large amounts of information rather than subjective judgment. The paper highlights such areas as operational efficiency, recruitment, onboarding, talent management, strategic planning, career development, and management changes where AI can make a significant contribution. The paper also highlights the issues related to the potential dangers of introducing AI technologies. The level of readiness and the degree of involvement of managers in the latest technologies in human resource management is indicated. The paper raises the issue of efficiency and solving various problems. In addition, examples of real software products are provided. The conclusions emphasize the general perspective of using AI in HR processes and identify areas for further research. In particular, there is a call for the development of mechanisms to protect employees from possible misuse of AI and the development of effective strategies for the implementation of technologies that would take into account ethical aspects. The final part of the paper sets the task for the business community and legislative bodies to actively work on standards for the use of AI in HR to create fair and effective HR management.
How the states divide income or tax residence (on the example of Ukraine)
Authors: ZVIERIEVA Kateryna
Published: April 2024

Introduction. The past years have once again emphasized the relevance of friendly interstate relations, which create the basis for trade cooperation. International cooperation of states in the unstable conditions of pandemics and wars helps not only to maintain international security, but also provides the development of international trade. The paper analyzes the features of the conditions for avoiding double taxation and determining the country of residence. The publication reveals the problems faced by residents of Ukraine in 2022, namely: multiple taxation and avoidance of double taxation. Features of interstate agreements that guarantee, in particular, to Ukrainian residents, the opportunity to engage in entrepreneurship are highlighted. In our opinion, the conclusion of international treaties by states on the avoidance of double taxation is an act that reflects the political interest of countries in long-term trade cooperation and stimulates the fulfillment of the obligations of countries under treaties in the field of international trade.
The purpose of the paper is to study the nature of multiple taxation and the conclusion of agreements on the avoidance of double taxation, its expediency, as well as regulatory consolidation.
Results. The research analyzed the regulatory basis of income taxation of Ukrainian business entities, established who is considered a resident. Considered a fairly new category – e-residency, also attention was paid to modern international unilateral acts, normalizing the support of Ukrainian entrepreneurs.
Conclusions. Modernity poses new challenges to the world community that the states are forced to cope with. International law is, first of all, partnership, commonwealth, and guarantee of mutual security, including economic security. There is establishment of normative regulation of resident taxation processes and consideration of e-residency as the next stage of development of relations between the state and the resident.
Business development in Ukraine with the support of employers' organizations and their associations
Authors: SMOLYCH Dariia
Published: April 2024

Introduction. In developing countries, state support for the development of entrepreneurship is of crucial importance, at the same time, civil society organizations play an important role in achieving business success of micro-entrepreneurs by providing various services, consultations, defending the interests of the business community in interaction with the authorities. Non-governmental business support organizations contribute to the development not only of their members, because by providing business support and acting on behalf of the business community to improve the conditions for conducting economic activity, such organizations as a result ensure the development of the country's economy as a whole.
The purpose of the paper is to analyze the possibilities of employers' organizations and their associations in promoting business development in Ukraine.
Results. Employers' organizations and their associations play an important role in the formation and implementation of state economic policy, regulation of labor, social, and economic relations. The activities of employers' organizations contribute to the establishment of effective cooperation between the business community and the authorities, including through the participation of such organizations in social dialogue. Today, the largest association of employers' organizations of Ukraine - the Federation of Employers of Ukraine takes an active part in the processes of liberalization of business conditions and implements effective support for business development, including through: lobbying business interests in the state authorities of Ukraine (local and central); support at the legislative level of various business initiatives of employers; providing opportunities for legislative and business intelligence; establishment of cooperation with foreign partners; attracting business to a wide range of events, meetings and conferences at various levels - local, national and international. The Employers' Federation of Ukraine, being a full member of the International Organization of Employers, actively promotes the interests of its members also in the international arena, in particular, regarding trade and access to foreign markets, including through participation in trade forums.
Conclusions. Employers' organizations and their associations are today's important business associations that have the right to conduct collective bargaining at a certain national, sectoral, and territorial level on behalf of their members. As independent institutions, employers' organizations can influence public policy, thanks to their involvement in the processes of public policy discussion, monitoring of legislative initiatives and cooperation with the government sector. Such organizations provide specialized business resources, including professional advice and services, to assist with current issues of running and supporting business development.
Diversification of export activities: essence, purpose and state in Ukraine
Authors: ADAMIV Marta , MYKYTIUK Roman , BOBYLIAK Roman , KOZAK Yurii
Published: April 2024

Introduction. Export diversification is an essential tool for accelerating economic growth in developing countries. After all, these countries' exports are concentrated on raw materials and agricultural products, which are primarily sensitive to external shocks. By diversifying their exports, countries can reduce their vulnerability to fluctuations in foreign markets, including changes in demand, prices and terms of trade. This will stabilise the country's export earnings, ensure uninterrupted financing of imports and the development of various sectors of the national economy. In addition, diversifying export activities contributes to the structural transformation of the national economy and the country's innovative development.
The purpose of the paper is to reveal the essence and functional purpose of export diversification in ensuring the country's economic development. The objective will be achieved by analysing the state of diversification of Ukraine's exports of goods and studying its relationship with the country's economic development.
Results. Based on the analysis of changes in Ukraine's export commodity structure, the paper shows that in 2014-2023, there was a deepening of specialisation in Ukraine's exports of raw materials, food and agricultural products. At the same time, the share of medium and highly processed goods in Ukraine's export structure has decreased significantly. These trends are confirmed by the relatively high degree of specialisation of Ukrainian exports of goods over the period considered, as calculated by the normalised Herfindahl-Hirschman index. It is noted that the deepening concentration of Ukrainian exports of raw materials, food and agricultural products has been accompanied by slow growth or decline in GDP per capita. This confirms the hypothesis that there is a correlation between the diversification of export activities and a country's economic development level.
Conclusions. According to the study's results, one strategy for Ukraine's economic growth under current conditions should be to diversify export activities and develop trade in goods with a medium and high degree of processing.
The future of accounting in Ukraine: trends and forecasts in the conditions of rapid digital transformation
Authors: KROCHAK Oksana , BAHRII Konon , LEVCHENKO Oksana
Published: April 2024

The paper is devoted to the study of trends and forecasts of the development of accounting in Ukraine in the conditions of rapid digital transformation. Scientific and empirical methods (collection and comparison of information), as well as complex analytical methods (synthesis and generalization) were used during the research. The informational basis of the paper is the scientific works of both domestic and foreign scientists who studied accounting issues in the conditions of rapid digital transformation. The paper noted that accounting in Ukraine today is undergoing major changes in connection with the introduction of digital technologies, which is a necessary and key stage for ensuring the effective functioning of the organization. It was noted that digitization of accounting and its integration into the company's information system is not only a necessity, but also a strategic step in modern business. This process is aimed at optimizing financial processes, ensuring fast and accurate data processing. An integrated information system allows not only to store information, but also to analyze it, providing the company's management with valuable insights for making strategic decisions. This approach turns accounting into a powerful tool that contributes to the growth and success of the enterprise in conditions of constant competition. It is also stated that in the future accounting in Ukraine will continue to evolve rapidly under the influence of digital transformation and the latest technologies. The paper examines key trends and forecasts for the future of accounting in Ukraine in conditions of rapid digital transformation: process automation, "cloud" technologies, data analysis and forecasting, blockchain, cyber security. The conclusion states that the future of accounting in Ukraine is inextricably linked to the digital transformation taking place in modern business. Successful adaptation to the trends considered in the study will require not only technological readiness, but also cultural and organizational changes aimed at continuous improvement of processes and personnel skills.
The role of international consulting in improving the international investment activity of the IT business
Authors: CHEREPANOVA Viktoriia , PODREZ Olha , MATROSOVA Viktoriia
Published: April 2024

In wartime, the IT industry increases the provision of IT services not only in the domestic market, but also in foreign sales markets due to the increase in the export of IT products. However, there is a problem regarding the financing of foreign projects, so the purpose of the paper is to determine modern sources of financing IT business investment activities in order to enter the international sales markets of IT products and the use of international consulting as an effective management system for the development of foreign economic activities of domestic business entities in the field of IT. Such methods of scientific research as: systematization, comparison and systematic approach for finding sources of financing of international activities in the IT industry are applied; induction and deduction for the justification of preferential taxation and crediting, as well as the use of international consulting services for conducting export operations in the field of IT technologies. The modern conditions of taxation, crediting and financing of business entities are considered, which include: preferential taxation, credit programs for importers of IT products, inclusion of the IT industry in the "5-7-9" lending program, direct investment, use of crowdinvesting operations and fundraising. It is proposed to introduce a group of "small businesses and entrepreneurs" for IT enterprises and IT entrepreneurs as residents of Diya City and to create conditions for their preferential taxation. Measures have been developed to implement a special program for crediting the export of IT products through the export credit agency with the help of long-term bonds, as well as a special fund for crediting the IT business at the expense of deductions from all types of taxes and fees of Diya City residents. For the effectiveness of the proposed investment decisions, it is suggested to use the services of international consulting for the support of foreign economic activity.
Accounting of foreign economic activities: impact on current aspects of currency operations supervision and financial monitoring during the period of martial state in Ukraine
Authors: ANTONIUK Olena
Published: April 2024

Introduction. Accounting for foreign economic activity was and remains a relevant area of accounting support for business entities, which is associated with an increased risk of errors in connection with changes in regulatory documents on such activities, different conditions for carrying out activities due to the variability of the terms of foreign economic contracts, the need to take into account different exchange rates and the correct submission and presentation of information in financial statements. It is important for business entities to comply with the requirements of legislation, to organize proper internal control/internal audit to prevent errors in reflected transactions in the conditions of foreign economic activity.
The purpose of the paper is to highlight the features of accounting for foreign economic activity, taking into account the latest changes and the impact on currency supervision and financial monitoring.
Results. Subjects of foreign economic activity must also comply with the rules of currency exchange, import and export licensing, as well as customs procedures. Starting from 2019, currency supervision replaced currency control, a risk-oriented approach was introduced. Correct accounting is affected by the control of settlement deadlines, i.e. the time between the customs declaration and the payment. The experience of regulating foreign economic activity in Ukraine was the mandatory sale of proceeds by exporters under foreign economic contracts, which was canceled in 2019 by the NBU Resolution of February 6, 2019, №. 3. During the martial law, it was not restored. Funds, before entering the current account, may first be credited to a distribution account in the bank, which is in transit, and the operations of crediting to the distribution account and transferring to the current account may take place both during the same day and on different days. Based on the set of criteria for risky operations of foreign economic activity and taking into account internal documents, the bank can make a decision to break up the operation and violate the deadlines even if formal criteria are observed in export-import operations.
Conclusion. Under the conditions of extraordinary events, there is a need to establish new currency regulation and control measures. Currency supervision is based on a risk-oriented approach and certain indicators of violations of currency legislation should be taken into account when implementing internal control measures.
The impact of the war on the development of freight transportation in Ukraine
Authors: DASHKO Iryna , MYKHAILICHENKO Liubomyr
Published: April 2024

The paper analyzes the relevance of the chosen research topic, in particular, the importance of the freight transportation sector for the development of the Ukrainian economy. The significant impact of a full-scale war on the dynamics of freight transportation and structural changes in this market, which began in 2022, is substantiated. The dynamics of prices for A95 gasoline and diesel fuel for 2022-2024, UAH, is analyzed and analyzed. The dynamics of prices for freight transportation for 2022-2023 is analyzed and substantiated, UAH. The structure of the Ukrainian freight transportation market by export and import of goods as of 2022 is analyzed and analyzed. It is determined that the war affected the rise in fuel prices, which led to higher transportation prices and fuel shortages. It is determined that the largest share in 2022 belonged to rail transport, namely: 50% were exports and 41% were imports. It is determined that most of the cargo was transported by road and rail during the study period. The dynamics of the volume of freight traffic in Ukraine by types of transport for 2021-2022, million tons, is analyzed and substantiated. The paper analyzes the introduction of electronic queues and electronic registration "e-queue". The main problems faced by freight transportation are identified. A way to optimize the costs of enterprises under martial law is proposed. The expediency of introducing digital technologies, which should primarily lead to time savings and faster delivery, is substantiated. The use of a logistics chain management system based on the Digital Twin technology is proposed, the use of which will positively affect the organization of the process of cargo transportation by road and minimize unnecessary costs. The process of implementing Digital Twin in the logistics processes of a carrier company is depicted schematically. Conclusions are drawn about the impact of the war on the development of freight transportation in Ukraine.
On the issue of state participation in international contractual relations in the field of trade
Authors: MUZYKA-STEFANCHUK Oksana
Published: April 2024

The paper is devoted to the consideration of debatable aspects related to the regulation of modern trade agreements. The opinions of legal researchers and documents of international organizations are taken into account, where atypical positions regarding this group of treaties are highlighted. The author’s vision of the essence of such problems is outlined and his own position regarding them is argued. The UN Commission on International Law constantly examines problems related to international treaties. Thus, for many years there are the topical issues of: non-legally binding international agreements and the application of this form of transactions in the field of trade; providing legal force regardless of name; oral and written forms of agreements in the field of trade; the content of the concept of “regulation by international law”; the content of Article 2 of the Vienna Convention on the Law of International Treaties of 1969 is discussed, etc. Accordingly, the purpose of the paper is to highlight the debatable aspects typical for agreements in the field of trade, their specifics. During the writing of this work, a vector of future research on the outlined topic was set. The importance of defining and correlating trade agreements orally by parties between whom a trade agreement is already in effect. Summarizing the above, we note aspects that have been relevant for more than 50 years and require further research: the trade activity of the state is influenced by a much wider range of international treaties than those that directly regulate trade issues; for the binding nature of an international agreement, it is not the name that is important, but the compliance with the procedure for its conclusion and its entry into force; the form of the international agreement is secondary compared to the intentions of the parties, however, in trade agreements, such an intention is usually confirmed in writing; the meaning of the phrase “regulation by international law” to a certain extent contains the element of the states’ intention; enforcement of international treaties that do not have legal force requires doctrinal studies and further normalization.