bluuebunny/crossref_metadata_2025 huggingface dataset:
Socio-Economic and Institutional Factors as Determinants for the Performance of Primary School Children in Northern Pakistan
Authors: Bilal Muhammad , Khan Jalal , Kamran Muhammad
Published: February 2024

This study was undertaken to find the factors that influence student outcomes in government primary schools in district Mardan. Multistage sampling was used. The sample was calculated through proportional allocation. The data was collected through questionnaires. The regression result showed that students’ outcomes are significantly influenced by the education of the guardian and the education of the household head. Middle-class children get good marks compared to lower-middle or above-middle class. A boy student gets 7 marks less than a girl student. The cost other than the tuition fee also affects student outcome and free lunch is a strong predictor of percentage marks. The study recommends that Schools should be provided with proper funding. Special attention may be given to lower middle-class students to improve their percentage marks. The gender difference must be kept in mind and attempts must be made to devise ways to improve male student’s marks.
Examining the Interplay of Corporate Governance, Ownership Structure, and Capital Structure: The Impact of Board Governance as a Moderator
Authors: Hussain Fahad , Ziaullah Muhammad , Hayyat Asghar
Published: February 2024

This study examines the impact of board governance on the relationship between Ownership Structure (OS) and Financial Leverage (FLEV) using Ordinary Least Square (OLS) models. Analyzing data from sixty non-financial companies listed on the Pakistan Stock Exchange (2014-2018), we find a negative association between manager shareholding and debt-equity structure. No significant associations are found between institutional shareholders, foreign investors, independent directors, and capital structure. The beta coefficient of board gender diversity is negatively correlated with financial leverage. Results vary across models, highlighting nuanced interactions. Our findings offer insights for policymakers, managers, and investors seeking to enhance the economic performance of Pakistani firms.
Determine of Ginger in Punjab Pakistan
Authors: Sabir Rukhsana , Malik Arshad Mahmood
Published: February 2024

This study employs Multiple Linear Regression to analyze factors influencing ginger cultivation in Punjab. Notably, increased availability of newly introduced seeds positively impacts ginger supply. Livestock ownership also correlates with higher ginger production, suggesting household asset programs could aid in addressing supply concerns. However, revenue from non-ginger sources negatively affects supply. This research highlights the need for informed decision-making by farmers, emphasizing the roles of extension agents and stakeholders in providing guidance. The findings underscore the potential of seed distribution and livestock-focused initiatives to enhance ginger production and offer avenues for sustainable agricultural practices.
A Comprehensive Study of Workplace Bullying and its Influence on Motivation and Organizational Citizenship Behaviour in Pakistan's Branch Banking Sector
Authors: Ali Syed Fahad , Shahzad Rabia , Marwat Athar
Published: February 2024

During the COVID-19 pandemic, the study examined bank staff motivation, workforce bullying behaviour and organizational citizenship behaviour (OCB). The present study aimed at exploring how motivation helped organizations promote employees' extra-role behaviour in the presence of workplace bullying. Data was collected from 271 (confirmed as 248) branch banking workers from numerous Pakistani banks. Social media and structured Google Forms utilize data using sampling methods (such as snowballs). The findings discovered that motivation has positive impacts on OCB, and also illuminate workplace bullying mediating consequences on staff motivation and OCB in Pakistan's banking sector. The study's recommendations can improve employee motivation and OCB by making banks more supportive.
Dynamics of Use of IMF Debt: Evidence from IMF Members Countries
Authors: Khan Talal , Khan Zafir Ullah , Khan Muhammad Zubair
Published: February 2024

This research scrutinize dynamics of use of IMF credit on the growth performance of the ten most heavily indebted countries of the world. The study employs a panel of ten countries during the period 1990-2022. Multiple tests, including LLC, IPS, Maddala-WU, and Fisher Augmented DF, reveals mixed order of integrations. Additionally, the panel co-integration tests by Pedroni, Kao, and Westerlund indicate existence of steady state equilibrium between growth performance and use of IMF loans taken by the sampled countries. The empirical results indicate that the use of IMF credit significantly and adversely affects the economic growth of these ten highly indebted countries. Moreover, the study identifies detrimental effects stemming from government expenditure, debt servicing, and inflation on economic growth. The study proposes that governments should implement austerity measures, search for alternative debt sources and control on imports and ensure proper utilization of IMF credit to save foreign reserves.
Error Analysis of Punjabi ESL Learners' Imperative's Direct and Indirect Narration
Authors: Farooq Soha , Farid Aisha
Published: February 2024

This paper aimed to identify and analyze errors in the direct and indirect narration of imperative sentences committed by Punjabi adult English language learners. For this purpose, 256 students of intermediate level were selected randomly from four tehsils of district Sialkot. The study based on Ellis' theoretical model followed the quantitative research method. The data was collected from both sexes, boys and girls, using convenient and simple random sampling techniques through written tests. The results reveal eight types of errors committed, primarily in Pronouns, Tenses, Imperative Verbs, and Infinitive To. The frequency analysis of the errors showed that the erroneous use of Pronouns was the most frequent, and the least number of errors were made in the use of the modal "Should". There were more errors of 'Omission' and 'Addition' than 'Mis-ordering'. It was also found that the highest number of errors were made in 'Alternating Forms'.
Sujok Triorigin Therapy For Chalazion: Case Reports
Authors: Nurjannah Intansari
Published: February 2024

BACKGROUND: Chalazion is a health problem of the eyelids and is usually caused mainly by a blockage in the ducts of the sebaceous glands.

METHODS: Therapeutic protocol instructions were made by the researcher in the form of pictures sent to the patient. Patients also reported their progress to the researcher. There were two cases of chalazion: one patient (male) with a chalazion in the right eyelid, and one case (female) with a chalazion in the left eyelid.

RESULT: The chalazion became deflated in the male patient on day 3, while in the female patient, it was on day 4.

CONCLUSION: Sujok Triorigin Therapy was used to treat chalazion.
A Phenomenological Approach to Quantum Mechanics
Authors: Williams George
Published: February 2024

Here I consider how we might incorporate our direct experience of the world to better interpret the paradoxical nature of quantum mechanics, including the measurement problem. I begin by noting that the concrete nature of the world, which we encounter in our experience, appears to be absent from the abstract formalism of quantum mechanics. In the paper, I reason that seeking this concrete nature within quantum mechanics points us toward a fundamental stuff of reality that is a holistic, unified ground of potentiality. And borrowing positions associated with Bertrand Russell, I also argue that this fundamental ground is the basis for conscious experience. I proceed to discuss how this framework is different from similar approaches referred to as dual aspect monism. I then consider how this ground of aware potentiality provides the basis for the world’s causal powers and supports our experience of volition, as well as sheds light on the measurement problem in quantum mechanics.
Өсімдік қалдықтарынан металл-органикалық қаңқалы құрылымдарды алу және оны қолдану
Authors: Әбілқасым Н. , Бақыт А. , Машан Т. , Тажкенова Г. , Смагулова Г. , Елеуов M.
Published: February 2024

Металл-органикалық қаңқалы құрылымдар – құрылыс түзуші элементтерімоноядролы немесе полиядролы болып келетін координациялық орталықтары органикалық фрагменттермен байланысқан металл иондары бар микрокеуекті полимерліматериалдардың жаңа класы. Олардың гибридті құрылысы төмен тығыздыққа, жоғарыкеуектілікке, жоғары кристалдану дәрежесіне және үлкен беттік ауданға ие. Металл-органикалық қаңқалы құрылымдар кеңістікте бір, екі немесе үшөлшемді құрылыс түзеалады. Металдың, органикалық лиганданың және синтездеу әдісінің таңдалуы кеуектіңөлшемі мен геометриясын анықтайды.Металл-органикалық қаңқалы құрылымды алу оның жоғары кеуектілігімен байланысты. Негізінен, энергетика қажеттілігі үшін метан және сутек газдарын сақтауда(сорбция процестерінде) қолданылады.Сонымен қатар, кеуекті дененің жалпы беті мен оның массасына қатынасына өте жоғары беттік ауданмен ерекшеленеді. Кейбір металл-органикалық қаңқалықұрылымдардың беттік ауданы 6000 м2/г жетеді. Ал, бұл өз кезегінде цеолитке (400-600м2/г), активтелген көмірге (500-1500 м2/г) және мезокеуекті силикаттарға (1100 м2/г)қарағанда әлдеқайда жоғары. Металл-органикалық қаңқалы құрылымдарда кеуектерәртүрлі бағытта бола алады. Кеуектің пішіні квадратты, тікбұрышты, сопақ болыпкеледі. Кеуек геометриясын басқару газ және сұйықтықтарды таңдамалы түрде жұтуда маңызды. Көбінесе, металл-органикалық қаңқалы құрылымдарды таңдай отырып,белгілі құрылымдағы молекуланы селективті сорбциялауға болады.
Синтез и некоторые превращения карборанилсодержащих нитроалканов
Authors: Лисовская Л. , Горин E. , Корольков И. , Досмагамбетова С.
Published: February 2024

В статье представлены реакции присоединения С-металлических производных карборанов с β-нитростиролами: п-диметиламино-β-нитростирол, β-нитростирол, 2,5-диметокси-β-нитростирол, 3,4,5-триметокси-β-нитростирол. Изучены реакции взаимодействия данных соединений с С-металлическими производнымикарборанов. Синтезированы соединения: изопропил-о-карборан –β –нитростирол, изопропил-о-карборан –3,4,5-триметокси–β–нитростирол, изопропил-о-карборан-2,5-диметокси-β-нитростирол, изопропил-о-карборан-п-диметиламино-β-нитростирол. Полученные соединения охарактеризованы методами ЯМР- и ИК-спектроскопией.
Идентификация новых психоактивных веществ с использованием корреляционного измерения с обратной тригонометрической функцией в судебной экспертизе
Authors: Шарипов Р. , Бейсембаева K.
Published: February 2024

В статье был проведен сравнительный анализ новых психоактивных веществ, входящих в одну партию, и образцов из партий с иным химическим профилем. По результатам анализа установлены значения коэффициента корреляции с обратной тригонометрической функцией (arccos),rобъекта №1 = 0,99959887, rобъекта №2 = 0,99994361; arccos (0,99959887) =1,623°, arccos (0,99994361) = 0,608°. Доказана эффективность использованиякорреляционного измерения (корреляция Пирсона) с обратной тригонометрической функцией (arccos) в сравнительном исследовании, что являетсяотличным решением проблемы современной химии в области криминалистики при решении идентификационных задач судебной экспертизы.
Evaluation of the method of territorial redistribution of the flow of the Irtysh river to the Central and Northern regions of Kazakhstan
Authors: Saspugayeva G.E. , Zhaken A. M.
Published: February 2024

The article provides an overview of the world experience of territorial redistribution of surface water resources, using the experience of the People's Republic of China, the North American continent, and the projects of the Soviet Union. Based on the world experience, it should be noted that large-scale river flow transfer projects are not effective for several reasons, such as a significant impact on the environment, the emergence of difficulties in regulating geopolitics, and the high cost of implementing projects. However, the diversion of many small and inter-basin transfers has shown positive results. Such river flow transfers allow us to solve several problems, such as socio-economic development of the region, maintaining the stability of the ecosystem, which is achieved by preserving local water resources. Taking into account the experience of other countries, it was proposed to design a canal to provide the Central and Northern regions of Kazakhstan to solve present water management problems and maintain the environmental stability of the region.
Биологическая и экономическая эффективность совместного применения глифосфата и поверхностно-активных веществ в условиях Центрального Казахстана
Authors: Бекбулатов С.К. , Хантурин М.Р , Бекбулатова А.Т. , Рахимбеков А.
Published: February 2024

Современное интенсивное производство растениеводческой продукции немыслимо без применения химических средств защиты растений, из которых основную часть в общей химической нагрузке на агробиоценоз занимают гербициды.При совместном применении различных гербицидов на основе глифосата и поверхностно-активных веществ (ПАВ), или так называемых адьювантов, наблюдается повышение биологической эффективности действия гербицидов, содержащих глифосат. Как правило, биологическая и производственная эффективность любого гербицида во многом зависит от качества его формуляции (жидкой, сухой, капсулированной и пр.).В оригинальных препаратах процентное содержание ПАВ может достигать 90%, и наоборот, в дженериковых препаратах содержание некоторых ПАВ низкое либо вовсе отсутствует. На практике право выбора препарата остажтся всегда за самим фермером либо за специалистом по защите растений.
Analyzing the Elements of Startups' Resilience in COVID 19 Crisis Using Theme Analysis Approach
Authors:   Department of Business Administration, Rasht Branch, Islamic Azad University, Rasht, Iran., Kamali Chirani Faezeh , Homayounfar Mahdi ,   Department of Industrial Management, Rasht Branch, Islamic Azad University, Rasht, Iran.
Published: February 2024

The Covid-19 pandemic has had a significant impact on the life of growing businesses, especially startups. Considering the importance of this category of businesses and their considerable role in developing countries, the present research aims to provide a model for increasing the resilience of startups during the Covid-19 pandemic by using theme analysis approach. This research is a combination of qualitative and quantitative methods in terms of practical purpose, in terms of descriptive-survey method and in terms of the type of methods used. In the first stage of the research, using the study of theoretical foundations, the factors shaping resilience were identified. Then, by conducting unstructured interviews with experts in the field of startups and university professors, the final factors affecting resilience were summarized and the initial research model was designed using theme analysis method. In the following, the research questionnaire was distributed among the employees of startups in Guilan province using the available method, and after collecting, 238 healthy questionnaires were analyzed using structural equation modeling and SmartPLS3 software. The findings show that according to the intensity of the coefficients of the research model, the characteristics of the organization (0.526), ​​the characteristics of the leader (0.433), the characteristics of the team (0.298) and the characteristics of the employees (0.244), to the order has the most influence on the resilience of startups. These results help stakeholders and researchers to gain a more appropriate understanding of the resilience of startups.
Investigating the Effect of Global Warming on Increasing the Risk of Wildfires in Iran
Authors:   Department of Climatology, Faculty of Geographical Sciences, Kharazmi University, Tehran, Iran., Mohammadi Niloofar , Hejazizadeh Zahra ,   Department of Climatology, Faculty of Geographical Sciences, Kharazmi University, Tehran, Iran.
Published: February 2024

Background and objective Today, Iran is one of the most vulnerable countries to climate change due to its geographical and climatic features. One of the most important negative effects of climate change is the increase in temperature, which can increase the risk of wildfires. Wildfires are an environmental challenge and one of the threats to a large part of the forests in the world, including Iran. This study aims to investigate the effect of global warming on the increase in the risk of wildfires in Iran by using remote sensing technology and spatial analysis. Method The temperature data of the synoptic stations (Mehrabad, Yazd, Bam, Shiraz, Isfahan and Bushehr) in a 32-year period from 1988 to 2020 were first prepared from the Meteorological Organization. Then, Excel macros and XLSTAT plugin were used to check the temperature trend. To identify the vegetation cover, the Normalized Difference Vegetation Index (NDVI) was used from the Landsat 8 satellite with a spatial resolution of 27.84 meters, whose source of data was the Google Earth Engine. Then, the parameters of elevation, slope, aspect, and amount of solar radiation were used to calculate the topography. To identify the spatial distribution of fire occurrence, the kernel density estimation (KDN) was used by classification of areas into low-risk and high-risk areas based on NASA’s MODIS C6 satellite images (2000-2023). Results The results of examining the temperature trend in all stations in the 32-year period showed an increasing and significant trend at 95 and 99% confidence intervals. This could be due the increase of greenhouse gases in urban centers, which is logical. The results of the NDVI showed that areas with high vegetation density were more susceptible to wildfires. Investigation of the solar radiation area showed that the northern highlands of Tehran, the banks of the Caspian Sea and northern areas of Iran, northwestern Iran (Ardebil and Tabriz cities), and central Iran (Kerman, Isfahan, Yazd and Shiraz cities) had a high pixel value, indicating that the amount of solar radiation was higher in these regions than in other regions of Iran. Finally, the spatial distribution map and the KDN showed that the provinces of Kohgiluyeh & Boyer-Ahmad and Khuzestan were more prone to a wildfires. Conclusion Iran has faced climate change caused by global warming. Considering the new climate of Iran, which will be hotter and dryer, it will be more prone to wildfires. Therefore, comprehensive planning to reduce the effect of climate change is needed in the field of crisis management in Iran, which can help reduce the vulnerability and increase resilience.
Effective Criteria for Safe Emergency Evacuation in Urban Areas: Case Study of Tabriz (District 8), Iran
Authors:   Department of Urbanism, Faculty of Architecture & Urbanism, Tabriz Islamic Art University, Tabriz, Iran., Ayashm Masoumeh , Molaei Asghar ,   Department of Urbanism, Faculty of Architecture & Urbanism, Tabriz Islamic Art University, Tabriz, Iran., Hosni Marand Mahya ,   Department of Urbanism, Faculty of Architecture & Urbanism, Tabriz Islamic Art University, Tabriz, Iran.
Published: February 2024

Background and objective Nowadays, due to the ever-increasing growth of the population and the development of urbanization, the number of people living and working in the central areas of cities has increased. With this increase, disasters such as earthquakes and wildfires will create more challenges for residents, especially in safe emergency evacuation. At the same time, it is very necessary to provide innovative and optimal solutions to save human lives. Therefore, in this study, considering the future crises and the necessity of preparation of people, cities, and managers, we aim to introduce the factors affecting safe emergency evacuation and to identify safe spaces and buildings for emergency evacuations in Tabriz (District 8), Iran. Method In this comparative survey study using the geographical information system (GIS) and index-overlay method and a questionnaire, 35 experts in urban planning were selected to verify the model and score of each variable. By examining the concepts of crisis, crisis management, and emergency evacuation, the related factors were identified, and the conceptual framework was presented to be tested in a case study. Results Based on the study’s conceptual model, there were two main criteria for emergency evacuation: Safe space and safe building. The safe space had two components: Space and characteristics of the site. In total, there were 11 factors for identifying safe spaces and safe buildings for emergency evacuation, including religious buildings, educational buildings, sports buildings, terminals, parking lots, green spaces, open spaces, distance from hazardous facilities, proximity to fire stations, distance from ravines, and distance from faults. Conclusion District 8 of Tabriz City has a high vulnerability to disasters due to characteristics such as old fabric. The buildings such as the Arch of Alishah and Mosalla Mosque, the existing parks and green spaces, public spaces such as the Kohan Square (Mohagheghi Square), fire stations, and educational and religious centers in Tabriz can be used for emergency evacuation. Equipping these spaces with basic facilities is important and requires the attention of urban planners and managers.
Negative Consequences of High Voltage Power Transmission Lines in Residential Areas and Recommendations for Their Mitigation
Authors:   Urban Livability Think Tank, Tehran, Iran., Arjmandi Pantea , Oveis Torabi Seyed ,   Urban Livability Think Tank, Tehran, Iran., Vaseghi Rasool ,   Urban Livability Think Tank, Tehran, Iran.
Published: February 2024

Background and objective Urbanization and the expansion of the city limits had led to high voltage power transmission systems being placed in the vicinity of residential areas. Depending on the intensity of the electromagnetic fields caused by these systems and according to the duration of radiation and the distance from these systems, the effect of this exposure on human health varies. A higher voltage can definitely create stronger magnetic fields, which have a negative impact on humans and even the environment. Therefore, it is necessary to investigate the severity of these damages and negative consequences in residential areas where exposure to electromagnetic fields is high so that it can help formulate the necessary policies and plans for the mitigation of damages. Method In this applied study, the library method, interviews with stakeholders, testing of electromagnetic fields, and field visits were used to collect data. The interviews were used to survey the attitudes and perceptions. Laboratory results of electromagnetic fields were used for analysis and making conclusions. Results According to the reports, the lack of production of specialized content by the country’s health planners, the lack of development of criteria and indicators for possible consequences of the manifestations of modernity and, as a result, the impossibility of risk assessment against other threats have caused the inattention and negligence of people and rulers in Iran about the risk of exposure to electric and magnetic fields. On the other hand, the results of assessments showed that the electromagnetic field values in urban closed spaces were lower (due to the presence of walls and buildings that act as shields) and in open spaces were higher than the recommendations of international standards (ICNIRP and IEEE). Therefore, the management of damages caused by high-voltage power transmission lines requires the adoption of various approaches and procedures, which include policy-making, social capacity building, and technical solutions. Conclusion Considering that there is no law related to the negative impact of electromagnetic fields on health in Iran, we recommend a bill entitled “reduction of damages caused by electromagnetic fields” to be submitted to the Islamic Council of Iran and be implemented in the upstream laws.
The Coping Strategies and Facilities Needed to Manage the COVID-19 Pandemic: A Systematic Review
Authors:   Department of Management, Faculty of Financial Science, Management and Entrepreneurship, University of Kashan, Kashan, Iran., Asgari Bentolhoda , Taghi Rezvan Mohammad ,   Department of Industrial Engineering, Faculty of Engineering, University of Kashan, Kashan, Iran, Mazroui Nasrabadi Esmaeil ,   Department of Management, Faculty of Financial Science, Management and Entrepreneurship, University of Kashan, Kashan, Iran.
Published: February 2024

Background and objective COVID-19, as the most challenging global concern in recent years, forced countries in the world to adopt strategies to manage and deal with its consequences. The experiences of countries in this field can be used to plan for future pandemics. This study aims to identify strategies for managing and coping with the COVID-19 pandemic and find the necessary facilities for their implementation. Method This is a systematic review. The data were collected by searching for related studies in Web of Science, Scopus and google scholar and were finally analyzed to identify the strategies and facilities using the MAXQDA software, version 2020. Results Three main categories of strategies were extracted including elimination strategies, suppression strategies, and mitigation strategies. There were 29 subcategories including complete lockdown, closure of borders, economic support for businesses, providing correct and timely information, research and development of vaccines, and vaccinations. A strong economy, proper organizational culture and structure, software/hardware infrastructure, and financial flexibility were identified as facilities needed for the implementation of strategies. Conclusion To cope with critical situations such as the COVID-19 pandemic, governments should adopt and implement proper strategies before the occurrence of a crisis to have the best performance and cause less damage to people.
Identifying the Determinants of Public Participation in Flood Risk Management: A Case Study of Flood-prone Rural Areas In Golestan Province, Iran
Authors:   Department of Agricultural Extension and Education, Faculty of Agricultural Management, Gorgan University Agricultural Sciences and Natural Resources, Goran, Iran., Abdollahzadeh Gholamhossein , Sharif Sharifzadeh Mohammad ,   Department of Agricultural Extension and Education, Faculty of Agricultural Management, Gorgan University Agricultural Sciences and Natural Resources, Goran, Iran.
Published: February 2024

Background and objective For efficient flood risk management, the participation of local people is needed. The present study aims to identify the factors affecting the participation of people in flood risk management in the flood-prone rural areas of Golestan Province, Iran. Method This is a descriptive survey study. The study population includes all heads of households living in villages flooded in 2019 in Golestan Province. Of these, 395 were randomly selected from 22 villages, proportional to the population of each village. A research-made questionnaire was used to collect data, whose validity was confirmed based on the opinions of three experts and had acceptable reliability (Cronbach’s α=0.79). The collected data were analyzed using multivariate regression analysis in SPSS software, version, 26. Results Participants had more participation in measures such as safety control of energy networks, collection of weather information, and protection of valuable furniture. The results of the regression analysis showed that the variables of literacy, annual income, distance of the house from the nearest river, perception of the accuracy of flood warnings, familiarity with the principles and methods of dealing with floods, belief in the possibility of flood control and management, and receiving flood warnings had a significant role in predicting the public participation in flood risk management. Conclusion Knowledge of flood risk management is very important for the participation of local people in flood risk management. Therefore, increasing knowledge and awareness of flood preparedness, sharing knowledge of flood management among local residents, and increasing awareness about how to obtain and use meteorological data should be included in educational courses provided by regional and local organizations.
CURRENT STATE OF DIGITALIZATION IN EU MEMBER COUNTRIES
Authors:   Uzhorod National University, Dziukevych Kamil
Published: February 2024

This article explores the present status of digitization across European Union member states. While the EU maintains common goals and overarching strategies for digitalization, individual member nations exhibit diverse levels of progress in its implementation. The asynchronous pace of digitalization among EU member states stems from various factors, including economic disparities, variations in technological infrastructure and legal frameworks, cultural and social influences, disparities in education and digital literacy, divergent government initiatives and funding levels, and the extent of collaboration between the public and private sectors. Each member state contributes to distinct dimensions of progress in the implementation of digitalization. The European Commission facilitates the monitoring of digital competitiveness and indicators across EU member states through the utilization of the Digital Economy and Society Index (DESI) report. This report evaluates diverse aspects of the digital economy and society, offering a holistic perspective on digital development within the EU. The current digital landscape in individual EU member states has been analyzed. The study examines the dynamics of changes in specific indicators (connectivity, human capital, integration of digital technologies, and state digital services) within the framework of the DESI from 2015 to 2022 in both the European Union as a collective entity and the individual member states. The research findings indicate that, on the whole, there has been noteworthy advancement in digitalization across all EU member states over the past decade. Nevertheless, the study highlights the contemporary challenges reflected in the objectives outlined in the "Digital Decade" program and the asynchronous fulfillment of these goals among member states. The most significant progress has been observed in accomplishing objectives related to digitalizing public services. All figures of this indicator are approaching the maximum. Notable advances have been made in the connectivity or digital infrastructure domain in implementing 5G and high-speed communications. However, there is a recognized need for further development, particularly in establishing distribution nodes and advancing the field of quantum computing. Examining the indicator of human capital, member states have made significant progress in imparting basic digital skills to their populations. Nevertheless, increasing the number of Information and Communication Technology (ICT) specialists remains required. Turning to the integration of digital technologies, specifically the digital transformation of businesses, discernible progress has been achieved in incorporating digital technologies into Small and Medium Enterprises (SMEs) activities. However, further advancement necessitates the introduction of cloud technologies and artificial intelligence into the operations of enterprises across the European Union.
GLOBAL TRENDS IN THE STRUCTURING OF THE WORLD NANOTECHNOLOGY MARKET
Authors:   Kyiv National Economic University named after Vadym Hetman, Nikitin Dmytro
Published: February 2024

The article examines the current issues of global trends in the structuring of the world market of nanotechnology, and notes the rapid increase in the capitalization of the nanotechnology segment of the world market. The steady increase in the scale of the involvement of nanotechnology and nanomaterials in the world economy was noted both at the level of its individual sectors and intersectoral and territorial-spatial complexes, which generates powerful synergistic and cumulative effects of the development of the international economic system and its transfer to a qualitatively higher level of technological development. It is well-founded that nanotechnologies in the coming decades will not only determine the resource security of many countries of the world, but will also establish qualitatively new parameters of their international competitiveness and stratification by the level of scientific, technical and innovative development. It has been proven that the world market of nanotechnology, against the background of high growth rates of its capitalization in the last decade, is characterized by deep structural asymmetries. The global trend of the structuring of the world nanotechnology market has been updated, which consists in the growth of business sector costs for research and development in the field of nanotechnology. It has been proven that a notable feature of scientific research in the field of nanotechnological developments is the rapid dynamization of international co-authorship ties in publishing activities. It has been confirmed that the rapid structural dynamics of the nanotechnology segment of the global market in the last two decades fundamentally transforms the world production system based on the significant expansion of technological platforms for national industrial sectors, the field of biomedicine and ecology. These transformative shifts are caused primarily by broad opportunities for manipulation at the basic level of organization of atoms and molecules of substances, active development of transdisciplinary scientific research, deep convergence of science and education, engineering and technological systems.
RESULTS OF MARKETING RESEARCH ON SOCIAL ASPECTS OF THE MARKET FOR PEOPLE WITH SPECIAL LABOR NEEDS
Authors:   National Technical University «Kharkіv Polytechnic Institute», Paimash Hanna
Published: February 2024

The development of Ukraine as a legal, democratic, and socially oriented state is closely linked to the shaping and evolution of the modern labour market. To achieve this, it is necessary to establish clear and comprehensive mechanisms and systems for accessing this market. Special attention should be given to creating and utilizing additional employment opportunities for individuals with special needs. Currently, individuals with disabilities face significant obstacles to equal competition in the labour market, leading to violations of their right to work, and a lower employment rate compared to the general population. This can initiate a process of gradual exclusion from the sphere of employment, resulting in increased unemployment rates and deepening poverty. The study of international experience in providing employment support for individuals with limited work capabilities is relevant in this context. The focus is on identifying opportunities to apply this experience in Ukraine. Special attention should be given to adapting and implementing technologies, special training programs, and incentivising employers to create an inclusive environment and provide equal opportunities in the labour market. It covers the implementation of measures for workplace adaptation, financial support for employers, and the active involvement of educational institutions and the public in the process of forming suitable infrastructure for inclusive employment. The experience of foreign countries in the field of social protection and employment stimulation for individuals with limited capabilities can serve as a basis for developing and implementing effective national-level strategies that contribute to the inclusion of all segments of the population in Ukraine's active labour force.
ШЛЮБНИЙ ДОГОВІР В УКРАЇНІ: ПРАКТИЧНИЙ АСПЕКТ УКЛАДАННЯ ТА АНАЛІЗ СУДОВОЇ ПРАКТИКИ
Authors: Довга Маргарита Олександрівна , Самілик Людмила Олексіївна
Published: February 2024

У статті здійснено аналіз вітчизняної судової практики, пов’язаної з укладанням шлюбного договору. Проаналізовано правову природу цього явища та досліджено чинне законодавство в цій сфері. Автори наводять статистику укладання шлюбних договорів в Україні та демонструють приклади, чому такий спосіб регулювання шлюбно-сімейних відносин є непопулярним серед населення нашої держави. Також було запропоновано авторське визначення поняття шлюбного договору. У статті йдеться про умови шлюбного договору; сторін, які можуть його укладати; правовідносини, які можуть регулюватися цим документом; його зміст та особливий термін дії. Значну увагу в роботі приділено питанню визнання такого договору недійсним. Автори визначають специфіку судового порядку розгляду таких справ, аналізуючи судову практику за останні п’ять років. Загалом у статті було проаналізовано шість судових справ у цій сфері. Крім цього автори досліджують питання визначення такої правової категорії, як «надзвичайно невигідне матеріальне становище» та наводять умови й підстави його визнання. Значна увага в роботі приділялася дослідженню критеріїв правозгідності (правомірності) шлюбного договору. Зроблено висновок, що до них належать: відсутність суперечностей між його змістом і вимогами закону, тобто відповідність договору імперативним нормам, і, по-друге, дотримання моральних засад суспільства. Також вказано на потребу в розробці програми для інформування населення про суть і роль шлюбного договору в регулюванні подружніх стосунків. Державі варто донести до громадян думку, що шлюбний договір – це не показник недовіри до партнера або шлюбу з розрахунку, а надійний і дієвий спосіб захистити свої права під час можливого розлучення. Нотаріусам варто рекомендувати подружжю укладати саме цей вид шлюбно-сімейних договорів, адже він регулює широке коло питань щодо майна подружжя та має чітко визначений механізм укладення.
АКТУАЛЬНІ ПРОБЛЕМИ ВСТАНОВЛЕННЯ КРИМІНАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ ЗА СТВОРЕННЯ НЕ ПЕРЕДБАЧЕНИХ ЗАКОНОМ ВОЄНІЗОВАНИХ АБО ЗБРОЙНИХ ФОРМУВАНЬ
Authors: Ільченко Олександр Васильович , Лимонько Анастасія Олександрівна
Published: February 2024

Стаття присвячена дослідженню теоретико-правових засад кримінального законодавства, спрямованих на визначення правової природи та ознак створення не передбачених законом воєнізованих або збройних формувань, а також участі в них, а також визначаються їх ознаки з погляду кримінального права. Стаття детально розглядає особливості визначення об’єктивних та суб’єктивних ознак створення не передбачених законом воєнізованих або збройних формувань та участі в них. Автори докладно розбирають об’єкт, об’єктивну та суб’єктивну сторони цього явища, висловлюють висновки щодо їх визначення. Стаття фокусується на проблемних питаннях протидії створенню не передбачених законом воєнізованих або збройних формувань, а також визначає шляхи їх усунення. Розглядаються актуальні питання кримінальної відповідальності за створення та участь в таких формуваннях. Крім того, аналізується можливість вдосконалення кримінального законодавства для більш ефективної протидії цьому явищу, зокрема, враховуючи міжнародний досвід та судову практику. Авторська стаття відзначається важливим внеском у розуміння проблем, пов’язаних із створенням не передбачених законом воєнізованих та збройних формувань, а також участю в них. Робота є актуальною, оскільки розглядає об’єктивні та суб’єктивні аспекти цього явища, а також висвітлює актуальні питання кримінальної відповідальності за подібні дії. Авторами розроблено конкретні заходи щодо покращення законодавчого регулювання у цьому напрямку, зокрема, шляхом аналізу міжнародного досвіду та судової практики. Автор вносить важливі рекомендації щодо удосконалення кримінального законодавства для ефективної протидії створенню та участі в незаконних воєнізованих та збройних формуваннях. Ця стаття не лише розширює наше розуміння кримінально-правової природи зазначених дій, але й надає практичні інструменти для вирішення проблем цього питання через законодавчі та правозахисні заходи. Такий підхід є актуальним та допомагає сприяти удосконаленню правового регулювання з метою забезпечення стабільності та безпеки суспільства.
Ventajas y desventajas del régimen de incorporación fiscal a cuatro años de vigencia
Authors:   Universidad de Guadalajara, Ruiz Núñez María del Carmen , Cervantes Ávalos María Alicia ,   Universidad de Guadalajara, Ruiz Núñez Gloria ,   Universidad de Guadalajara
Published: February 2024

Desde el 01 de enero de 2014 entro en vigor el nuevo régimen para las empresas pequeñas Régimen de Incorporación Fiscal (rif), en sustitución de otros dos que en su momento pudieron adherirse al nuevo, este novedoso esquema se creó con la intención de incentivar a aquellas personas físicas que no se encontraban en la formalidad, a través de nuevos beneficios, en la presente investigación de analizan las ventajas y desventajas del Régimen Intermedio, el Régimen de Pequeños Contribuyentes y el Régimen de Incorporación Fiscal y se hace un comparativo de éste último con los dos anteriores.
El Aspecto Financiero de la Educación en México, período 1995 – 2012
Authors:   Universidad de Guadalajara, Camacho Gudiño Cristina Zulema , Claire Torres Ingrid Georgina ,   Universidad de Guadalajara
Published: February 2024

México se encuentra en un proceso de reformas estructurales, entre ellas la Reforma Educativa. La necesidad de cambios en el rubro educativo es perfectamente identificable. Esto no es nuevo, ha existido una serie de planteamientos para ejercer cambios visibles en la educación del país desde sexenios anteriores, identificando resultados palpables a favor. El objetivo del documento es analizar el aspecto financiero con el que han contado los diversos Proyectos o Programas Educativos a nivel Federal desde el año 1995 al 2012 con la finalidad de identificar los objetivos planteados y los resultados obtenidos en este período. Para el desarrollo de la investigación se utilizó una metodología documental la cual explora el alcance de los conceptos base mediante el análisis. Y por último se esbozan las diversas conclusiones.
Estudio de liquidez en empresas año 2009 y 2010.
Authors:   Universidad de Guadalajara, Ruiz Núñez María del Carmen , Ruiz Núñez Gloria ,   Universidad de Guadalajara
Published: February 2024

En el estudio realizado se muestran características de varios modelos para el análisis de la liquidez y el comparativo en la aplicación de algunos de ellos para la revisión en el corto plazo que se pueden adaptar a los requerimientos de las organizaciones. Algunos estudiosos proponen algunos modelos para el análisis de la liquidez, desde simples operaciones aritméticas como sumas, restas, multiplicaciones y divisiones aplicados a la relación entre las cifras de los estados financieros, hasta cálculos más complejos utilizando raíces cuadradas, datos estadísticos, medición de los plazos, etc. Se reconoce la importancia del análisis de la liquidez basado en los flujos de efectivo, que se ha vuelto relevante en la actualidad, por cuestiones administrativas y tributarias, como herramienta de información acerca del funcionamiento de la empresa. La información sobre los flujos de efectivo, pueden influir en la toma de decisiones, ya que ésta información es importante para los usuarios a la hora de elegir alternativas apropiadas para los pagos de la empresa, o la capacidad para adquirir deudas no programadas.
El régimen de incorporación fiscal (RIF) análisis de sus obligaciones fiscales
Authors:   Universidad de Guadalajara, Daza Mercado Marco Antonio , Lemus Arellano Maricela ,   Universidad de Guadalajara, Sánchez Sierra Antonio ,   Universidad de Guadalajara
Published: February 2024

La Reforma fiscal 2014 es sin duda la reforma mas impor­tante que ha tenido Mexico. La Reforma fiscal de 1980 dio nacimiento a la actual Ley del lmpuestoal valor agregado y a la nueva base del lmpuesto sabre la renta. Así las cosas, hasta el año 2013 pagaron en el regimen de pequenos con­tribuyes (Repecos), en una cuota fija el ISR, iva y el ietu; el ide pagado fue practicamente confiscado a este segmento de contribuyentes que jamas pudieron acreditarlo o solicitar en devolución el ide retenido por los bancos. Aun así el sat sigue buscando abatir la informalidad, pero el mexicano es pragmatico, simplista y no busca complicarse la vida, pre­ erira continuar en ese escudo de relativa tranquilidad que le ofrece la informalidad. En este escenario, los pequeños empresarios se sienten violentados en sus derechos huma­nos, constitucionales y tributarios al ser obligados a migrar a esquemas fiscales más complejos. Este artículo presenta un contexto actual de las condiciones en las que tendran que integrarse al rif, los ex Repecos y quienes tributaban en el régimen intermedio bajo los nuevos lineamientos y polfticas fiscalesdel SAT.
La naturaleza de la norma jurídica en México
Authors:   Universidad de Guadalajara, Porras Zarate Sergio , Porras Zarate Iván ,   Universidad de Guadalajara, Rodríguez Hinojosa Esperanza ,   Universidad de Guadalajara
Published: February 2024

La norma jurídica es norma de conducta obligatoria y sancionada por el poder público. En México, país federal confluyen diversas leyes con ámbitos de competencia diferentes, hay leyes federales, estatales y municipales. Las leyes son producto de la función legislativa del Congreso y están constituidas por una manifestación de voluntad encaminadas a producir efectos de derecho, es decir la ley sustancialmente constituye un acto jurídico. Este articulo tiene como objetivo analizar la naturaleza de la norma jurídica en México en sus diferentes manifestaciones y los alcances de cada tipo de norma jurídica en nuestro país.
El impuesto a la plusvalía en Guadalajara. Un instrumento de captura de valor en el siglo XX
Authors:   Universidad de Guadalajara, Sánchez Sotomayor Víctor Hugo
Published: February 2024

El presente artículo trata la experiencia de la ciudad de Guadalajara, y su zona conurbada, con la implementación del impuesto a la plusvalía a lo largo de 30 años en el siglo XX. La captura o captación de valor se basa en la idea de utilizar el aumento de valor del suelo producido por la urbanización.El recurso que se obtiene es destinado al financiamiento de la misma infraestructura o servicio que hace posible el aumento del precio. El objetivo de la investigación es completar los huecos que existen en la literatura de los estudios de caso sobre los antecedentes en México de estas herramientas de financiamiento fiscal para los municipios.
La prueba pericial contable
Authors:   Universidad de Guadalajara, Ramírez Chávez Javier , Padilla Barbosa Livier ,   Universidad de Guadalajara, Ibarra Torres Juan Carlos ,   Universidad de Guadalajara
Published: February 2024

La profesión contable tiene múltiples facetas en su praxis. Las complejas reformas fiscales, financieras y jurídicas, han dificultado su entendimiento por parte de los usuarios de la información generada. La adopción de las normas de información financiera (nif) trajeron a nuestro país, primeramente más dudas que respuestas, pues el texto que originalmente fue atraído de las normas internacionales de contabilidad provenientes de la Unión Europea, generó al momento de su traducción una inconsistencia jurídico y doctrinal en los tradicionales Principios de Contabilidad Generalmente Aceptados (pcga) cuyo acervo cultural se fue perdiendo frente a las Normas de Internacionales de Contabilidad (nic), pues si bien, son las directriz normativa internacional; éstas presentan en la traducción mexicana una serie de lagunas de interpretación, ya que el Consejo de Investigación de Normas de Información Financiera (cinif), no estuvo a la altura de la tarea encomendada de armonizar y simplificar la traducción para que los contadores públicos adoptaran en base a un cimiento sólido y contundente llamado pcga, las nuevas nif.