bluuebunny/crossref_metadata_2025 huggingface dataset:
Operational Global Actual Evapotranspiration: Development, Evaluation, and Dissemination
Authors: Senay Gabriel B. , Kagone Stefanie , Velpuri Naga M.
Published: April 2020

Satellite-based actual evapotranspiration (ETa) is becoming increasingly reliable and available for various water management and agricultural applications from water budget studies to crop performance monitoring. The Operational Simplified Surface Energy Balance (SSEBop) model is currently used by the US Geological Survey (USGS) Famine Early Warning System Network (FEWS NET) to routinely produce and post multitemporal ETa and ETa anomalies online for drought monitoring and early warning purposes. Implementation of the global SSEBop using the Aqua satellite’s Moderate Resolution Imaging Spectroradiometer (MODIS) land surface temperature and global gridded weather datasets is presented. Evaluation of the SSEBop ETa data using 12 eddy covariance (EC) flux tower sites over six continents indicated reasonable performance in capturing seasonality with a correlation coefficient up to 0.87. However, the modeled ETa seemed to show regional biases whose natures and magnitudes require a comprehensive investigation using complete water budgets and more quality-controlled EC station datasets. While the absolute magnitude of SSEBop ETa would require a one-time bias correction for use in water budget studies to address local or regional conditions, the ETa anomalies can be used without further modifications for drought monitoring. All ETa products are freely available for download from the USGS FEWS NET website.
Extremely Sensitive Microwave Sensor for Evaluation of Dielectric Characteristics of Low-Permittivity Materials
Authors: Haq Tanveerul , Ruan Cunjun , Zhang Xingyun , Ullah Shahid , Fahad Ayesha Kosar , He Wenlong
Published: April 2020

In this paper, an extremely sensitive microwave sensor is designed based on a complementary symmetric S shaped resonator (CSSSR) to evaluate dielectric characteristics of low-permittivity material. CSSSR is an artificial structure with strong and enhanced electromagnetic fields, which provides high sensitivity and a new degree of freedom in sensing. Electromagnetic simulation elucidates the effect of real relative permittivity, real relative permeability, dielectric and magnetic loss tangents of the material under test (MUT) on the resonance frequency and notch depth of the sensor. Experiments are performed at room temperature using low-permittivity materials to verify the concept. The proposed design provides differential sensitivity between 102% to 95% as the relative permittivity of MUT varies from 2.1 to 3. The percentage error between simulated and measured results is less than 0.5%. The transcendental equation has been established by measuring the change in the resonance frequency of the fabricated sensor due to interaction with the MUT.
Edge and Cloud Collaborative Entity Recommendation Method towards the IoT Search
Authors: Wang Ruyan , Liu Yuzhe , Zhang Puning , Li Xuefang , Kang Xuyuan
Published: April 2020

There are massive entities with strong denaturation of state in the physical world, and users have urgent needs for real-time and intelligent acquisition of entity information, thus recommendation technologies that can actively provide instant and precise entity state information come into being. Existing IoT data recommendation methods ignore the characteristics of IoT data and user search behavior; thus the recommendation performances are relatively limited. Considering the time-varying characteristics of the IoT entity state and the characteristics of user search behavior, an edge-cloud collaborative entity recommendation method is proposed via combining the advantages of edge computing and cloud computing. First, an entity recommendation system architecture based on the collaboration between edge and cloud is designed. Then, an entity identification method suitable for edge is presented, which takes into account the feature information of entities and carries out effective entity identification based on the deep clustering model, so as to improve the real-time and accuracy of entity state information search. Furthermore, an interest group division method applied in cloud is devised, which fully considers user’s potential search needs and divides user interest groups based on clustering model for enhancing the quality of recommendation system. Simulation results demonstrate that the proposed recommendation method can effectively improve the real-time and accuracy performance of entity recommendation in comparison with traditional methods.
Path Loss Prediction Based on Machine Learning Techniques: Principal Component Analysis, Artificial Neural Network, and Gaussian Process
Authors: Jo Han-Shin , Park Chanshin , Lee Eunhyoung , Choi Haing Kun , Park Jaedon
Published: April 2020

Although various linear log-distance path loss models have been developed for wireless sensor networks, advanced models are required to more accurately and flexibly represent the path loss for complex environments. This paper proposes a machine learning framework for modeling path loss using a combination of three key techniques: artificial neural network (ANN)-based multi-dimensional regression, Gaussian process-based variance analysis, and principle component analysis (PCA)-aided feature selection. In general, the measured path loss dataset comprises multiple features such as distance, antenna height, etc. First, PCA is adopted to reduce the number of features of the dataset and simplify the learning model accordingly. ANN then learns the path loss structure from the dataset with reduced dimension, and Gaussian process learns the shadowing effect. Path loss data measured in a suburban area in Korea are employed. We observe that the proposed combined path loss and shadowing model is more accurate and flexible compared to the conventional linear path loss plus log-normal shadowing model.
Collaborative Multi-Expert Active Learning for Mobile Health Monitoring: Architecture, Algorithms, and Evaluation
Authors: Saeedi Ramyar , Sasani Keyvan , Gebremedhin Assefaw H.
Published: April 2020

Mobile health monitoring plays a central role in the future of cyber physical systems (CPS) for healthcare applications. Such monitoring systems need to process user data accurately. Unlike in other human-centered CPS, in healthcare CPS, the user functions in multiple roles all at the same time: as an operator, an actuator, the physical environment and, most importantly, the target that needs to be monitored in the process. Therefore, mobile health CPS devices face highly dynamic settings generally, and accuracy of the machine learning models the devices employ may drop dramatically every time a change in setting happens. Novel learning architecture that specifically address challenges associated with dynamic environments are therefore needed. Using active learning and transfer learning as organizing principles, we propose a collaborative multiple-expert architecture and accompanying algorithms for the design of machine learning models that autonomously adapt to a new configuration, context, or user need. Specifically, our architecture and its constituent algorithms are designed to manage heterogeneous knowledge sources or experts with varying levels of confidence and type while minimizing adaptation cost. Additionally, our framework incorporates a mechanism for collaboration among experts to enrich their knowledge, which in turn decreases both cost and uncertainty of data labeling in future steps. We evaluate the efficacy of the architecture using two publicly available human activity datasets. We attain activity recognition accuracy of over 85 % (for the first dataset) and 92 % (for the second dataset) by labeling only 15 % of unlabeled data.
The Feasibility of Remotely Piloted Aircrafts for VOR Flight Inspection
Authors: de Oliveira Costa Diogo , Oliveira Neusa Maria Franco , d’Amore Roberto
Published: April 2020

This article analyzes the use of Remotely Piloted Aircrafts (RPA) in VOR (Very High Frequency Omnidirectional Range) flight inspection. Initially, tests were performed to check whether the Autopilot Positioning System (APS) met the regulatory requirements. The results of these tests indicated that the APS provided information within the standard regulations. A Hardware in the Loop (HIL) platform was implemented to perform flight tests following the waypoints generated by a mission automation routine. One test was performed without introducing disturbance into the proposed test platform. The other four tests were performed introducing errors in latitude and longitude in the APS into the platform. The errors introduced had the same characteristics as those measured in the initial tests, in order for the simulation tests to be as similar as possible to the real situation. The tests performed with positioning errors only did not lead to false misalignment detection. However, introducing positioning errors and a 4° VOR misalignment error, a misalignment of 3.99° was observed during the flight test. This is a value greater than the maximum one allowed by the regulations, and the system indicates the VOR misalignment. Five flight inspection tests were performed. In addition to the APS errors, tests with a modulation error were also conducted. Introducing a 4° VOR misalignment in conjunction with modulation error, a misalignment of 4.02° was observed, resulting in successful misalignment detection.
A Syringe-Based Biosensor to Rapidly Detect Low Levels of Escherichia Coli (ECOR13) in Drinking Water Using Engineered Bacteriophages
Authors: Hinkley Troy , Garing Spencer , Jain Paras , Williford John , Le Ny Anne-Laure , Nichols Kevin , Peters Joseph , Talbert Joey , Nugen Sam
Published: April 2020

A sanitized drinking water supply is an unconditional requirement for public health and the overall prosperity of humanity. Potential microbial and chemical contaminants of drinking water have been identified by a joint effort between the World Health Organization (WHO) and the United Nations Children’s Fund (UNICEF), who together establish guidelines that define, in part, that the presence of Escherichia coli (E. coli) in drinking water is an indication of inadequate sanitation and a significant health risk. As E. coli is a nearly ubiquitous resident of mammalian gastrointestinal tracts, no detectable counts in 100 mL of drinking water is the standard used worldwide as an indicator of sanitation. The currently accepted EPA method relies on filtration, followed by growth on selective media, and requires 24–48 h from sample to results. In response, we developed a rapid bacteriophage-based detection assay with detection limit capabilities comparable to traditional methods in less than a quarter of the time. We coupled membrane filtration with selective enrichment using genetically engineered bacteriophages to identify less than 20 colony forming units (CFU) E. coli in 100 mL drinking water within 5 h. The combination of membrane filtration with phage infection produced a novel assay that demonstrated a rapid, selective, and sensitive detection of an indicator organism in large volumes of drinking water as recommended by the leading world regulatory authorities.
Smart Soft Sensor Design with Hierarchical Sampling Strategy of Ensemble Gaussian Process Regression for Fermentation Processes
Authors: Sheng Xiaochen , Ma Junxia , Xiong Weili
Published: April 2020

Accurate and real-time quality prediction to realize the optimal process control at a competitive price is an important issue in Industrial 4.0. This paper shows a successful engineering application of how smart soft sensors can be combined with machine learning technique to significantly save human resources and improve performance under complex industrial conditions. Ensemble learning based soft sensors succeed in capturing complex nonlinearities, frequent dynamic changes, as well as time-varying characteristics in industrial processes. However, local model regions under traditional ensemble modelling methods are highly dependent on labeled data samples and, hence, their prediction accuracy might get affected when labeled samples are limited. A novel active learning (AL) framework upon the ensemble Gaussian process regression (GPR) model is proposed for smart soft sensor design in order to overcome this drawback. Firstly, to iteratively select the most informative unlabeled samples for labeling with hierarchical sampling based AL strategy, to then apply Gaussian mixture model (GMM) technique to autonomously identify operation phases, to further construct local GPR models without human involvement, and finally to integrate the base predictors by applying the Bayesian fusion strategy. Comparative studies for the penicillin fermentation process demonstrate the reliability and superiority of the recommended smart soft sensing. The cost of human annotation can be dramatically reduced by at least half while the prediction performance simultaneously keeps high.
Temperature Sensor Denoising Algorithm Based on Curve Fitting and Compound Kalman Filtering
Authors: Zhang Yang , Wang Rong , Li Shouzhe , Qi Shengbo
Published: April 2020

One of the most important ocean water parameters in world ocean observations is temperature. In the application of high-precision ocean sensors, there are often various interferences and random noises. These noises will cause the linearity of the sensor to change, and it is difficult to estimate the statistical characteristics, and the results will deviate from the real temperature. Aiming at the problems in the application, this paper proposes a compound Kalman smoothing filter (CKSF) algorithm based on least square curve fitting. This algorithm first analyzes the system model of the sensor, uses the least square method to fit the theoretical data and eliminate the non-linear factors caused by system itself, then estimates the statistical characteristics of the noise required by modeling, using the wavelet transform method to track the change of noise in real time and to accurately estimate the noise variance. Finally, a compound filtering method including wavelet transform and Kalman smoothing filtering is used as the main denoising algorithm, which is more accurate than a single Kalman filtering result. The algorithm is applied to the temperature measurement process of the ocean temperature sensor. The results show that the accuracy and stability of the sensor are improved.
A Multi-Node Detection Algorithm Based on Serial and Threshold in Intelligent Sensor Networks
Authors: Zhang Guanghua , Gu Zonglin , Zhao Qiannan , Ren Jingqiu , Han Shuai , Lu Weidang
Published: April 2020

With the continuous progress of science and technology, intelligent wireless sensor network (IWSN) communication has become indispensable in its role in production and life because of its convenient network settings and flexible use. However, with the widespread availability of intelligent wireless sensor networks, the use of many wireless sensor nodes constitutes a multi-node wireless communication system, which turns the accuracy and low complexity of multi-node detection in sensor networks into a problem. Although the traditional algorithm has excellent performance, it cannot give consideration to both accuracy and complexity. Therefore, a maximum logarithm message passing algorithm based on serial and threshold (S-T-Max-log-MPA) for multi-mode detection in IWSN is proposed in this paper. In this algorithm, the threshold is used to determine the necessary conditions of sensor node stability first, and then the sensor node information updating is integrated into the resource node information updating, so that the system can maintain good accuracy, performance, and change the situation of poor system accuracy at low threshold. Compared with the traditional algorithm, the proposed algorithm significantly changes the algorithm complexity reduction rate of the system multi-node detection. Simulation results show that the algorithm has a good balance between accuracy and complexity reduction rate.
Utilizing Interactive Surfaces to Enhance Learning, Collaboration and Engagement: Insights from Learners’ Gaze and Speech
Authors: Sharma Kshitij , Leftheriotis Ioannis , Giannakos Michail
Published: April 2020

Interactive displays are becoming increasingly popular in informal learning environments as an educational technology for improving students’ learning and enhancing their engagement. Interactive displays have the potential to reinforce and maintain collaboration and rich-interaction with the content in a natural and engaging manner. Despite the increased prevalence of interactive displays for learning, there is limited knowledge about how students collaborate in informal settings and how their collaboration around the interactive surfaces influences their learning and engagement. We present a dual eye-tracking study, involving 36 participants, a two-staged within-group experiment was conducted following single-group time series design, involving repeated measurement of participants’ gaze, voice, game-logs and learning gain tests. Various correlation, regression and covariance analyses employed to investigate students’ collaboration, engagement and learning gains during the activity. The results show that collaboratively, pairs who have high gaze similarity have high learning outcomes. Individually, participants spending high proportions of time in acquiring the complementary information from images and textual parts of the learning material attain high learning outcomes. Moreover, the results show that the speech could be an interesting covariate while analyzing the relation between the gaze variables and the learning gains (and task-based performance). We also show that the gaze is an effective proxy to cognitive mechanisms underlying collaboration not only in formal settings but also in informal learning scenarios.
Scientific prediction of the balanced energy saving development strategy of the construction projects
Authors: Tkachenko Volodymyr , Klymchuk Maryna , Ivakhnenko Iryna
Published: April 2020

The article explores the process of syncretisation of the concepts of "Green Lease", "Surveying" and "Balanced Scorecard" in the formation of strategy of energy saving development of construction projects. As a result of the conducted analysis of the systems, it was proposed to incorporate the category “energy saving development” to scientific terminology from the perspective of increasing energy efficiency and energy saving of the construction projects, defined as scientific categorical status of this concept. Within the framework of four interconnected main projects of the Balanced Scorecard, a basic model of the energy saving development system of construction projects is formed, taking into account the purpose, the stages, and schemes of implementation. Conceptual and integrative approaches have been implemented in the energy saving development system of construction projects based on the symbiosis of modern concepts of “Green leasing” and “Surveying”, which will provide the opportunity to use the latest effective practices in the construction of energy efficient buildings. The strategic map for implementation of energy saving development for LLC “KAN Development” was developed, where the proposals of the implementation of an effective strategy on the energy saving platform with the regard to innovative management and energy efficient technologies were presented within four projections of “Balanced Scorecard” (finance, customers, business processes, personnel).
Unity of digital and virtual economies within concept of Dataism
Authors: Vyshnevskyi Oleksandr
Published: April 2020

The article outlines the development of the digital and virtual economies and related concepts. In the introduction, the emphasis is put on the increasing role of the digital and virtual (intangible) economies. The literature review shows the diversity and similarity of the category apparatus of the digital and virtual economies. The methodological foundations of the study are based on descriptive, historical and logical approaches. The main results of the study are connected with the analysis of the concepts of digital economy, virtual economy and their relationship. The final part of the work shows how the concept of dataism allows to unite the concepts of virtual, digital and real economy. The article is concluded with a summary.
Simulation of the national innovation systems development: A transnational and coevolution approach
Authors: Kravchenko Sergey
Published: April 2020

The current state of scientific and technological development of the world economy is quite specific, because advanced technologies already known are too complicated for simple mechanical copying and borrowing, and most of the technologies of Industry 4.0 are in the making. Thus, the development and further exploitation of all kinds of innovations today, more than ever, require an appropriate environment - an effective national innovation system (NIS), which determines the country's ability to generate innovation, which is the key to high competitiveness and world leadership. However, the formation of a full-fledged innovation system of the country is quite complicated, for at least two reasons: first, there exist purely national features of functioning and cooperation of the main agents of change, and secondly, in the modern globalized world many of the most important for innovation processes go beyond the borders of individual countries, creating a unique transnational "ecosystem" with its distinctive features, which, undoubtedly, must be considered. The article proposes the scientific approach of reliable identification of national and transnational (supranational, global) innovation systems (TNIS) and the corresponding toolkit for simulating their development in the context of the quadruple helix concept. Identification of innovative systems is based on the methods of cluster analysis, genetic algorithms and neural network training. As a result, there have been identified and qualitatively interpreted four basic types of TNIS, which have stable characteristics determining the behavioural parameters and capabilities of the NIS included. A neural network has been built to identify NIS, which simplifies the process of simulating their development within the characteristic features of basic TNIS. It is established that the NIS of Ukraine belongs to the basic type of TNIS – “developed and developing countries with mixed extractive-inclusive institutions with a strong informal component (including the post-Soviet type)”. The results of its functioning against the background of global and relevant cluster leaders are not satisfactory and necessitate the adjustment of the further development vector. In order to demonstrate the capabilities of the neural network built, four supranational associations have been identified and analysed. The proposed approaches and tools will facilitate variant analytics and forecasting studies in substantiating the optimal directions for the individual NIS further development in the context of global and cluster trends.
Astım Hastalarında Tedavinin Nitrik Oksit ve Asimetrik Dimetil Arginin Düzeylerine Etkisi
Authors: AYDIN Sükeynet , BİLGİN Cahit , DEVECİ ÖZKAN Asuman , ERDOĞAN ÇAKAR Ayşe , AKDOĞAN Mehmet , ERDOĞAN Mehtap
Published: March 2020

Amaç: Asimetrik
dimetilarjinin (ADMA) ve nitrik oksit (NO), etkilerini birlikte gösterirler, bu
moleküller arasındaki denge hava yolu tonusunun ve fonksiyonunun sıkı
düzenlenmesine katkıda bulunmaktadır. Çalışmamızda astım tedavisinin serum ADMA, NO, düzeylerine solunum
fonksiyon testlerindeki (SFT) değişimlerine, Total IgE, hemogram düzeylerindeki
değişiklikleri belirlemeyi amaçlanmıştır.

Gereç ve Yöntemler: Çalışmamızda astım tanısı konmuş 30 Erkek/Kadın hasta
(40-60 yaş) ve benzer yaş grubunda 24 Erkek/Kadın kontrol grubu kullanılmıştır.
Çalışmada tedavi öncesi ve sonrası hasta ve kontrol gruplarından serum ADMA,
NO, Total IgE düzeylerine
ticari kiti kullanılarak ELISA yöntemiyle ve hemogram düzeyleri ise otomatik kan sayım cihazında
belirlenmiştir.

Bulgular: Astımlı
hastaların tedavi öncesi ve tedavi sonrası ADMA ve NO düzeyleri kontrol grubu
ile arasında anlamlı fark bulunmuştur (p<0,001). Astımlı hastaların tedavi öncesi ve
tedavi sonrası grupların total IgE düzeyleri kontrol grubu ile arasında fark
istatistiksel olarak anlamlı bulunmuştur. (p<0,001). Astımlı hastaların
tedavi öncesi ve tedavi sonrası grupların %FVC ve % PEF25-75% düzeyleri kontrol
grubu ile arasındaki fark, tedavi öncesi grubun %FVC, %PEF25-75% düzeyleri tedavi
sonrası grup arasındaki fark istatistiksel olarak anlamlı bulunmuştur
(p<0,001).

Sonuç: Astım hastalarında
tedavinin hastalar üzerindeki etkileri bu çalışma ile belirlenmiş ve elde
edilen veriler tedavi sonrası astım hastalarında iyileşme gözlenen parametre
düzeylerinin astım hastalarında tedaviye yanıtın takibinin belirlenmesinde
kullanılabileceği ortaya konmuştur.
Gökkuşağı Alabalığı (Oncorhynchus mykiss) Yavrularında Görülen Gaz Kabarcığı Hastalığı ve Tedavisi Üzerine Bir Araştırma
Authors: BALTA Fikri , DENGİZ Zeynep
Published: March 2020

Doğu Karadeniz Bölgesindeki 12 farklı gökkuşağı alabalığı (Oncorhynchus mykiss) kuluçkahanesindeki yavru balıklarda gaz kabarcığı hastalığı vakasına rastlanıldı. Yapılan araştırma sonuçlarına göre balıkların sularının yüksek ve uzak bir yerden kapalı boru içinde geldiği tespit edildi. Suyun boruyu tam olarak doldurmadığı ve direkt balık havuzlarına akıtıldığı belirlendi. Yavru balıkların bulunduğu havuzlarda çözünmüş oksijen (O2) miktarı 12,6-14,5 mg/l olduğu, saturasyonu (DO) %115,2-130,5 su sıcaklığı 8,2-9,7ºC olarak ölçüldü. Sudaki gaz saturasyonu %100’ün altında bir değere düşürmek için farklı tedbirler alınarak gaz kabarcığı problemi çözüldü. Süpersaturasyon vakalarında, sudaki çözünmüş gaz giderildiğinde gökkuşağı alabalık yavrularında %10-30 aralığında bir ölüm meydana geldiği tespit edildi. Suyun süpersaturasyon durumu çözülmediği takdirde ise ölüm oranı %100’e yaklaştığı görüldü.
Lepistes Balıklarında Bazı Herbisidlerin Akut Toksik Etkisinin Araştırılması
Authors: VEREP Bülent , YILDIRIM Huri
Published: March 2020

Bu araştırmada, tarımsal uygulamalarda kullanılmakta olan bazı herbisidlerin Lepistes (Poecilia reticulata) balıkları üzerindeki akut toksik etkileri incelenmiştir. Çalışmada kullandığımız herbisidler özellikle fındık ve çay üretimi gibi zirai tarımda yaygın olarak kullanılmaktadır. Denemelerde üç farklı herbisid (Glifosat, 2,4- Diklorofenoksiasetik Asit ve Asetoklor) kullanılmıştır. Biyodeneylerde biri kontrol olmak üzere beş ayrı akvaryum kullanılarak her birine belirli konsantrasyonlarda herbisit eklenmiştir. Belirli zaman aralıklarında glifosat, 2,4-D ve asetoklor’un lepistes (Poecilia reticulata) balıkları üzerinde akut toksik etkileri belirlemek amacıyla gerçekleştirilen çalışmada statik yöntem kullanılmıştır. Lepistes balığının glifosat, 2,4-D ve asetoklor’a karşı 24, 48, 72 ve 96 saat aralıklarında letal konsantrasyon (LC50) değerleri sırasıyla 7,051; 1,201 ve 0,557 mg/L olarak hesaplanmıştır. Bu sonuçlara göre lepistes balığı açısından çalışılan herbisidlerin akut toksik sıralaması asetoklor >2,4-D >glifosat olduğu söylenebilir.
Nancy Hurrell, The Egan Irish Harps: Tradition, Patrons and Players (2019)
Authors: Lawlor Helen
Published: March 2020

A review of Nancy Hurrell, The Egan Irish Harps: Tradition, Patrons and Players (Dublin: Four Courts Press, 2019). ISBN: 978-1-84682-759-4
Joe Davies and James William Sobaskie (eds), Drama in the Music of Franz Schubert (2019)
Authors: Ronyak Jennifer
Published: March 2020

A review of Joe Davies and James William Sobaskie (eds), Drama in the Music of Franz Schubert (Woodbridge: The Boydell Press, 2019). ISBN 978-1783273652
FISCAL DYSFUNCTION OF VAT ELECTRONIC INVOICING IN UKRAINE
Authors: SYNYUTKA Nataliya , KRYSOVATA Kateryna
Published: March 2020

Introduction. During 2014–2017 VAT electronic invoicing was adopted in Ukraine, which allows for the automatic exchange of tax data between taxpayers and tax authorities. It was estimated the positive impact of e-invoicing reform on gross sales and purchases, tax liabilities across all firms, tax compliance etc.

Purpose. The purpose of the article is to study the impact of VAT e-invoicing on a fiscal efficiency of the tax. Methodological approaches to understand the essence and nature of the taxation of spending under the conditions of an innovative digital trend in society can be used to implement a fair fiscal policy in Ukraine.

Methods. The author used scientific methods such as abstraction, deduction, comparison, analysis, systematization and others. It was used statistical data, data of tax authorities, data of the State Treasury Service of Ukraine.

Results. It was established that e-invoicing in Ukraine increases VAT refund and improves its mechanism firstly. On the other hand, digital technologies positive effect on tax collection for imported goods and services in Ukraine. Despite that, the fiscal efficiency of VAT hasn`t increased.

Conclusions. The lack of a positive impact of e- reform on value added tax collection in Ukraine was revealed. The main factors causing fiscal VAT dysfunction in Ukraine are: a significant shadow economy, the sale of goods and services to end-users using a simplified tax system, tax benefits for the rapidly growing agricultural sector, non-taxation of electronic goods and services. Digital tools, e-invoicing system should be supplemented by other reforms to improve revenue mobilization, enhance compliance.
Ekolohichni ta enerhoefektyvni pidkhody do zabezpechennia innovarsiinoho rozvytku munitsypalnohoi transportnoi lohistyky
Authors: Monastyrskyi Grygorii , Borysiak Olena
Published: March 2020

Introduction. Climate change, limitation of natural energy resources indicate the increasing role of ecological and energy security. The actual issue is the usage of ecological types of transport, improving the municipal transport management system. According to this, the article is devoted to research of innovative directions of development of municipal transport logistics based on sustainable development principles.Methods. The methodological basis of the research is the general scientific and economic-statistical methods: analysis, synthesis, statistical method – to investigate the international experience of reforming the transport system; inductions and deductions – to determine directions of development of municipal transport logistics of Ukraine; abstract-logical, economic-mathematical programming – to evaluate the conditions of the using ecological and energy efficient approaches to providing innovative development of the transport system in cities.Results. The article investigates the international experience of reforming the transport system on the basis of municipal ecology and development of «smart» cities. In the context of the using ecological and energy efficient approaches to reforming municipal transport logistics, public transport, the topical issue is the development of algorithms for implementing the Internet of things and artificial intelligence into the transport system. The priority directions of innovative development of municipal transport logistics in Ukraine are the digitization of processes of traffic management, diversification of ecological and energy efficient types of transport, forming partnerships between energy service companies and transport service providers.The article evaluates the conditions of the using ecological and energy efficient approaches to providing innovative development of the transport system in cities. This process is aimed at optimization of the usage of ecological types of transport, highlighting common priorities of the transport logistics development. The modeling of relationship between the usage of ecological types of transport and the level of emissions of harmful substances into the atmosphere is considered. For the purpose of innovative development of municipal transport logistics on the principles of municipal ecology and energy efficiency, the improvement of bicycle infrastructure in cities, the development of partnerships between energy service companies and public transport service providers are proposed.Discussion. The prospect of further research is to develop a model for optimizing the management of ecological and energy efficient transport in cities, developing partnerships between energy service companies and public transport service providers.
Environmentalism and economic development: theinterconnectionproblems
Authors: Karp Iryna , Virkovska Anastasiya
Published: March 2020

Introduction. Modern world development is being influenced by global processes, which reflect the specifics and directions of its functioning. First and foremost, it is a matter of interconnecting the interests of the world community to achieve common goals of economic, political, environmental, social, and cultural development. The discrepancy between the system of economic activity and the ecological capabilities of the world requires justification of such implementation directions on a global scale, which would take into account the need to ensure the rational development of the ecological component of this process.The current crisis is the result of modern industrial civilization, which, unfortunately, does not guarantee humanity a decent eco-future and the prospect of self-preservation of the ecosystem and reproduction of resources, taking into account the needs of future generations in a planetary dimension.Purpose. This research was conducted to investigate and identify the relationship between ‘greening’ and economic development. The article traces the dependence of the Gini index on the Environmental Performance Index. It is proved that the natural environment not only influences, but is crucial for social life.Methods. Research methods that examine and investigate the problem of environmentalism and economic development are an analysis of their relationship; comparison to describe the Gini coefficient and income inequality; statistical for the calculation of the interdependence between EPI and NIGI.Results. The results show that the lower the Environmental Performance Index is, the worse the situation is in the areas such as economic, environmental, social and others. Consequently, globalization has a statistically significant impact on economic growth. High- and middle-income countries benefit from globalization, while low-income countries do not.Discussion. In fact, countries must receive an adequate level of income to benefit from globalization and ecologization. Globalization processes are making adjustments to global economic growth and, accordingly, to global economic development. Not only does globalization directly contribute to economic growth, but it also indirectly does so through various additional reforms.
Current status of agricultural enterprise financial security
Authors: Pataridze-Vyshynska Marina
Published: March 2020

Introduction. The agrarian sector is an important strategic branch of the national economy that ensures food security and food independence of our country. The presence of risks and threats pose a risk to the entity. In this context, the relative importance of security should be emphasized, since the possibility of threats and their suddenness can hardly be ruled out if the subject seeks dynamic development, but can minimize their impact by planning and developing a security strategy. The study is aimed at assessing the financial security of Ukrainian agricultural enterprises, outlining threats at the macro and micro levels of the economy in order to formulate measures to minimize such threats.Methods. Such general philosophical and special methods as analysis, synthesis, scientific abstraction, historical, grouping, tabular, and arithmetic were used in the study.Results. The agricultural industry has a number of factors that have a positive impact on its financial security, but most of them affect the financial security of both macro and micro-level economies. For example, in 2019, agricultural exports, agricultural expenditures and support lines increased positively. However, environmental issues remain unresolved and exacerbate their situation. The need to review the state’s support for farmers was identified. Most agricultural enterprises do not have sufficient own resources and credit for innovative development.Conclusions. Ensuring of the economic security of agricultural enterprises requires effective management of available resources, which are capable to ensure the process of extended reproduction. Moreover, it is vital to ensure financial sustainability while preserving the environment, update the composition of fixed production facilities, attract and train qualified personnel, improve the competitiveness of agricultural products, and expand distribution channels.Prospects. Further research is needed by the measures of minimization of the educed threats to financial safety of agricultural enterprises.
Еu integration: the meaning of the common agricultural policy
Authors: Kryvenko Nadiia
Published: March 2020

Introduction. Integration has reached its highest level of development in the EU, and particular attention is drawn to the agrarian integration and resolution of these problems at the beginning of the integration process. This in its turn confirms the significant importance of the agrarian sector for the member-states. Although, the majority of this market participant does not trade agricultural products. The growing global food problem, the positive consequences of the CAP for EU integration, the significant importance of the agricultural sector for Ukraine, which is one of the major exporters of some agri-food products, and the existence of a number of regional trade agreements confirm the importance of research of the Common Agricultural Policy (CAP).Purpose. It is pivotal to explore the importance of the EU CAP for the development of EU integration, its goals and changes, the mechanism, the formation of a common market. In addition, it is a positive experience of the integration group and Ukraine can learn a lesson if manages to analyze the EU’s place in the world market of agricultural products. Methods. The methods of theoretical generalization, historical method, method of analysis, comparison, and graphical method were used in the article for revealing the features of the CAP and the EU as an exporter of agricultural products. Results. The research shows the importance of the agrarian integration of the EU (it is confirmed by the CAP) and the impact of the CAP on the development of integration. In the case of enlargement of the EU, difficulties are often caused by agrarian policy. The article analyzes the aims of the CAP, which varied during the group history depending on a number of factors, and it shows its flexibility and compliance with urgent problems. The creation of a common market and the use of appropriate regulatory measures (which can also be used by Ukraine) are analyzed. It is determined that the EU is one of the world’s major producers and exporters of agri-food products, and its export share of many product is more than 30% or even 50%.Discussion. In further research it is advisable to focus on the stages and reforms of the CAP and to take into account some new aims CAP for the agricultural policy of Ukraine.
Definition of economic security of the subject of economic activity
Authors: Snishchenko Roman
Published: March 2020

Introduction. Unstable Economy of Ukraine due to political and military factors accelerates the negative impact of the competitive environment in entities making their business vulnerable and unstable. The issue of companies’ economic security is becoming especially important. Gained experience is to be improved and further development of theoretical and methodological apparatus of companies’ economic security as an important direction of Security Studies is required. Goal. The article aims to study the author’s definition of economic security entities on the basis of acquired scientific experience. The object of the study is the processes of economic security. The subject of research is the theoretical bases of economic security at a separate business entity.Methods. Theoretical and methodological basis of the study is a systematic approach to the definition of economic security as a scientific category, scientific works of domestic and foreign scientists, the method of theoretical generalization, analysis, synthesis, abstract and logical, and others. Results. The article analyzes the current set of definitions of the company’s economic security. The basic approaches to the interpretation of the term are grounded. The expediency of refining classifications and increasing the number of approaches to the definition of economic security are substantiated. The author defines the complex economic category “economic security” as it relates to the business entity. Discussion. It is necessary to clarify purposes and principles of providing economic security of business entity under unstable economy.
Financial security of the individual as a constituent of improving remuneration at the enterprise
Authors: Kalinichuk Nadiia
Published: March 2020

Introduction. Remuneration is a determinant of raising the standard of living of employees, their purchasing power, and, consequently, economic progress in general. Therefore, improving the mechanism of its formation is a problem for the activity of both economic entities and the state.Purpose. The purpose of the article is to find ways to improve the formation of payments at the enterprise.Methods. Methods of abstraction, analysis, idealization, systematization, institutional analysis were used. Results. The article analyzes the financial security indicators of a person, namely the amount of remuneration (determines the quantity and quality of goods that can be purchased), the savings of the employee (their availability and the amount that indicates the remaining funds after spending on their needs), structure income (as an indicator that the employee does not need to look for extra work), the structure of costs (the low share of wages is indicated by the low share of education costs, satisfaction of cultural needs). The article identifies its major threats. These include the tax burden (no progressive income tax rate, which causes the budget to be filled by low-income people), the mechanism of the subsistence level (set of consumer basket, determining its value), unemployment (loss of income source (low), poor) a wage level below the subsistence level).It is emphasized that wages are not only an element of costs that should be minimized, but also their importance for the standard of living of the employee, the development of the enterprise and the state as a whole. The directions of optimization of the mechanism of formation of remuneration at enterprises with the consideration of raising the standard of living have been determined.Discussion. When determining the amount of remuneration, consider such an indicator as a person’s financial security (PFS). We include factors that influence its functioning, entities and objects, the structure of the PFS security mechanism, the definition of its purpose, objectives, principles on which it will be built, as well as the interaction of the organizational and security mechanisms.
Agency problem in management as a challenge for the corporation accounting system
Authors: Tsaruk Vasyl
Published: March 2020

Introduction. Corporate governance, as a basis for ensuring the efficient use of corporate resources, can be built on a range of models that have both advantages and disadvantages. Neo-institutional theory, in particular its separate component is agency theory. It is one of the theories that allows to substantiate the reasons for the decline in the quality of implemented corporate governance systems and to formulate ways to improve it, in particular, taking into account the role of accounting in ensuring the effectiveness of their functioning.Purpose. The aim of the article is to monitor essence and peculiarities of manifestation of agency problem in corporate governance and substantiation of place of accounting in its solution.Methods. The range of research methods related to the solution of the agent problem in the corporate governance system is applied. Dialectical method of cognition and the systematic approach to the interpretation of corporate governance, the monographic method for monitoring the positions of scientists in the sphere of solving the agent problem, the abstract and logical method for theoretical generalizations and formulation conclusions are used in the research.Results. The necessity of accounting development in solving the agency problem in corporate management is substantiated. The peculiarities of the development of neo-institutional theory as a theoretical basis of corporate governance are revealed. The necessity to study agency theory as a means of solving problems in corporate governance is substantiated. The essence of agency problem in corporate structures is revealed and the causes of its occurrence are identified. The theoretical principles of agency problem in corporate structures are highlighted. Cases of manifestation of agency problem in corporate structures are analyzed. The basic directions of improvement of the accounting system of the corporate structure with the purpose of minimizing consequences of occurrence of agency problem are highlighted.Discussion. It is advisable to focus on optimizing specific elements of the corporate accounting system in further research in order to avoid agency issues in the corporate governance system.
Prerequisites for integrated reporting development
Authors: Shevchuk Nataliіa
Published: March 2020

The article provides an analytical review of the accounting literature and other scientific sources, which allowed highlighting the main stages of the development of financial statements, determining the historical and practical prerequisites for the formation of integrated reporting and outlining the basic requirements for information reporting capabilities.The purpose of the study is the conceptual understanding of the integrated reporting evolvement. General scientific and special economic research methods, such as dialectical and abstract and logical ones are used to systematize available theoretical material to reveal the element of accounting method. Methods of theoretical generalization, analysis and synthesis have been applied to comprehensive evaluation of the stages of financial reporting development.According to the results of the study, significant influence on the development of the integrated model of accounting has led to the development of economic relations, legal foundations of the functioning of the economy, information needs, the evolution of economic theories: new institutional, evolutionary, theory of rational expectations, theory of exhaustive resources, theory of human capital and the application of these theories to management systems. The main problems of the existing financial statements in accordance with the informational expectations of the stakeholders are identified and substantiated.Formation of new approaches to the development of accounting integrated reporting in Ukraine on the basis of consideration the national peculiarities of accounting system of the current regulatory system requires further study. The study of the formation of integrated reporting in the world economy, international initiatives in the field of integrated reporting, in order to implement the best world practices in Ukraine are pivotal.