bluuebunny/crossref_metadata_2025 huggingface dataset:
THE PLACE AND ROLE OF WOMEN IN THE CATHOLIC CHURCH: A STUDY BASED ON THE CODE OF CANON LAW AND THE CODE OF CANONS OF THE EASTERN CHURCHES
Authors:   Centre for Canonical Services in Kottayam, Pampara James Mathew
Published: February 2024

Although Pope John Paul II taught through his apostolic letter Ordinatio Sacerdotalis (1994) that the Catholic Church is unable to ordain women to priesthood, the Catholic Church gives a special place to women in it, and a survey of the Code of Canon Law (CIC 1983) and the Code of Canons of the Eastern Churches (CCEO 1990) shows that there is a marked improvement in the Catholic Canon Law regarding the place and role of women in the Catholic Church. Whereas the Pio-Benedictine Code (CIC 1917) did not consider men and women as having the same rights and duties in the Church, the fundamental equality of men and women is acknowledged in the canons of the new Codes. The author argues that there is no violation of fundamental rights of women in the prohibition to ordain women to priesthood. At the same time, the article highlights the clarion call the Pope Francis to have a special role for the “Feminine Genius” within the Catholic Church.
THE PROPER UNDERSTANDING OF THE PRINCIPLE OF EQUAL RIGHTS OF HUSBAND AND WIFE
Authors:   Uniwersytet Warszawski, Pawliczak Jakub
Published: February 2024

Article 23 sentence 1 of the Polish Family and Guardianship Code (the FGC) of 1964 emphasises that spouses have equal rights and obligations in marriage. This regulation is commonly understood as establishing the principle of equality between a wife and a husband in Polish family law. That principle has its foundations in international law, including the Universal Declaration of Human Rights, which provides that men and women are entitled to equal rights as to marriage, during marriage, and at its dissolution. After the enactment of the Polish Constitution of 1997, the principle of equality between a husband and a wife derives directly from Article 32(1) and Article 33(1). It constitutes a basic element of the institutional guarantee of marriage which cannot be altered by ordinary legislation. The aim of this article is to discuss how the principle of equality of spouses ought to be understood and correctly applied under Polish family law. It should also be considered whether Polish law on marriage provides exceptions from the rule of equality between spouses and, if so, whether they are justified. Furthermore, it can be argued that Article 23 sentence 1 of the Family and Guardianship Code stipulates not only the fundamental principle of Polish law, but also grants each of the spouses a subjective right to be treated equally in the relationship by the other person. It should be analysed what exactly this right entails. There is no doubt that one spouse has neither more rights nor responsibilities in the marriage than the other. However, a properly understood right to equal treatment should also mean that one spouse cannot demand the other to perform specific functions and roles.
DEVELOPMENT OF SCIENTIFIC AND METHODOLOGICAL PRINCIPLES FOR PREVENTING ESG-MIMICRY BY BUSINESS ENTITIES
Authors:   Alfred Nobel University, Bolgar Tetіana M. , Korchahina Liubov F. ,   Alfred Nobel University
Published: February 2024

The scientific article examines the issues of destructive phenomena in society, the creation of information asymmetry and the distortion of the actual state of affairs, disinformation for obtaining illegal competitive advantages, image improvements and access to ESG-investments, which nullify efforts to achieve the goals of sustainable development (SDG), introduces misleading investors and discredits the essence of ESG activity of enterprises/companies and is a direct deception of consumers and other stakeholders. The concept of ESG-mimicry is defined from the point of view of the actions of enterprises/companies aimed at creating false, false information about its corporate responsibility, environmental and social activity. Studying the basics of ESG mimicry, as well as its application, gives enterprises/companies a clear understanding of the consequences of its influence. It is the awareness of this aspect that creates a fundamental basis for successful management of ESG-mimicry, which consists of certain elements: ensuring information transparency of the enterprise/company; active communications with stakeholders, since, as a rule, it is precisely in these areas of activity that ESG-mimicry appears most often, and here an important element is control over communications in the form of an ESG audit, internal (independent directors of enterprises/companies) and external mechanisms ( ESG labeling). The main methods of manipulation and forms of ESG mimicry are considered and characterized. Based on the results of the study, measures to prevent them were developed and proposed, as well as basic methods of combating ESG-mimicry in terms of stakeholders were proposed. The conducted research made it possible to propose scientific and methodological principles for combating ESG-mimicry, which include the definition of forms and methods of ESGmimicry, the main negative consequences of its use for the enterprise/company, and recommendations for preventing ESG-mimicry.
INFLUENCE MARKETING AS AN EFFECTIVE TOOL FOR ATTRACTING CONSUMERS
Authors:   Alfred Nobel University, Yaremenko Svitlana S. , Taranenko Iryna V. ,   Alfred Nobel University, Shevchenko Valentyna M. ,   Alfred Nobel University, Kuzmenko Mariia O. ,   Alfred Nobel University
Published: February 2024

The purpose of the article is to justify the importance of the company’s implementation of the partner program as an influencer marketing tool aimed at improving the company’s marketing communication system. The conducted analysis showed that the current state of companies’ marketing communications requires greater use of influencer marketing as an effective tool for influencing consumer purchase decisions, namely through the implementation of partnership programs that contribute to the formation of consumer trust in a specific brand, their retention and the creation of long-term relationships with them. On the basis of the conducted research devoted to the use of influencer marketing by the domestic drogerie chain “EVA”, the article justifies that the key to a successful and effective affiliate program is not only the organization of this process, but also the correct selection of bloggers. In the article a list of criteria that they must meet is represented. These criteria will help “EVA” to select bloggers for effective cooperation and positive influence on the brand. In the article 7 steps of implementation of the affiliate program for influencers from “EVA” are proposed. The introduction of an affiliate program will contribute an effective communication with bloggers and allow to create a base of influencers who can independently promote “EVA” without additional agreements. That is, it optimizes the working process for two company divisions: the marketing promotion of the Internet store “EVA”, and the influencer direction. In addition, the implementation of the program will allow to optimize the budget, since the funds will be planned as an investment in long-term partnership relations that are beneficial to both parties. This will help to provide continuous exposure for “EVA” and its online store, so the company will get more exposure to the audience for a relatively small cost. Using a specific example in the article, it is justified that the company can afford to implement a partner program not just as an ordinary one with commissions, but as affiliate program in the format of building a bloggers community. When implementing the program, the involved bloggers will be the face of the brand as well as additional marketing channel of communication through which “EVA” new marketing communications can be transmitted. Moreover, since influencers will be brand representatives, they will also build the positioning of the company for the audience, contribute the increase of loyalty, which will positively affect the further development of the company. In further research, it will be appropriate to consider the effectiveness of the implementation of partner programs and the spread of their use in other industries.
ECONOMIC CONSEQUENCES OF UKRAINE’S ACCESS TO THE EUROPEAN UNIO
Authors:   Alfred Nobel University, ZADOIA А.О.
Published: February 2024

The article is devoted to the study of the possible economic consequences of Ukraine’s accession to the European Union for this organization. Most researchers pay attention first of all to the possible results of Ukraine’s accession to the EU for itself. However, in order to understand the motives of certain opposition of Ukraine’s movement to this organization on the part of some of its members, it is important to assess the results of such accession for the EU and its members. Studies have shown that Ukraine is capable of strengthening the economic and security positions of the European Union. This can be realized through the creation of a defense hub in Ukraine, which will not only produce military products for supply to EU countries, but also provide its own army to protect the borders of the European Union. The undersaturated domestic market of Ukraine can become a driver for the European economy on its way out of the long depression. Cheap, but high-quality and motivated labor force in Ukraine, as well as its proximity to the European market, creates favorable conditions for the relocation of European investments from the countries of Southeast Asia. Ukraine’s natural resources will be able to reduce the dependence of EU countries on external suppliers and create favorable conditions for the development of «green» energy. At the same time, with the accession of Ukraine to the EU and NATO, the length of the border with such a dangerous neighbor as Russia is significantly increasing, which will require additional costs to strengthen it. In order to turn the potential gains from Ukraine’s accession to the EU into reality, significant expenditures on providing assistance to our country are necessary. Since Ukraine has significantly worse economic indicators than other EU countries, with its accession the average indicators for the EU will also deteriorate, which will negatively affect the global image of the organization. We should also not forget about the growing level of competition on European markets in those areas where Ukraine already has significant potential (agriculture, logistics, etc.). Understanding both the potential gains and threats is important for the proper construction of the EU membership strategy. Joint efforts are needed to create favorable conditions for realizing gains and minimizing potential threats.
WAYS OF IMPROVING SERVICE QUALITY IN NETWORK RETAIL
Authors:   Alfred Nobel University, Pavlova Valentyna A. , Meshal Olena Yu. ,   Alfred Nobel University
Published: February 2024

The article examines the ways to increase the efficiency of the retail network by involving consumers in making purchases in retail stores and a high level of their loyalty as a determining factor in the growth of turnover in the conditions of martial law. Methods of assessing the quality of service in trade enterprises have been established depending on the specifics of their activity and the degree of adaptation to changes in the external environment for the purposes of attracting and maintaining consumer loyalty. General trends in the development of modern retail, features of the sales funnel are considered. The most influential factors on the organization of business entities in the field of trade are identified, in particular: digitization of trade and technological processes and customer retention thanks to artificial intelligence; expansion of the virtual trading space and automation of internal processes; personalization of customer service. The identification of modern trends in the development of trade determines the needs of consumers, their behavior, and the choice of a sales system at a particular enterprise. It has been established that the use of generally accepted approaches to the formation of the sales funnel in the practice of trade enterprises allows to increase the volume of sales of goods and the level of profitability of the activity. According to this approach, the tasks of the staff are determined in relation to interaction with customers, focusing on their motivation to make a purchase. A study of the degree of consumer satisfaction was carried out and the level of service was determined for the purposes of further choosing the model of motivation of sales staff in the chain of stores «Yves Rocher» using the Mystery Shopping method. To calculate the level of service, a questionnaire developed by Yves Rocher was used, consisting of the following blocks: general impressions; subjective impressions; evaluation of sales processes; working with objections; assessment of the work of cashiers and external factors. The point system and evaluation method were defined. Based on the Harrington scale, a modified mystery shopper evaluation matrix was developed. The characteristics of each evaluation are highlighted to clarify the degree of performance of functional duties by personnel and to identify key areas of improvement. The level of service was established for seventeen stores of the Yves Rocher chain, with information on the subjective impression of a mystery shopper from a visit to the stores, which was evaluated on a ten-point scale. Based on the results of the Mistery Shopping evaluation, it was found that 6 stores have an excellent level of service, 4 are good, 2 are satisfactory, and 5 are acceptable. The conducted studies are of a universal nature, and the involved approaches can be used by retail enterprises to identify reserves for improving the level of service quality.
ENSURING BALANCE BETWEEN GOALS OF SUSTAINABLE DEVELOPMENT, COMPETITIVENESS AND ENERGY SECURITY
Authors:   Alfred Nobel University, Fedulova Svitlana А.
Published: February 2024

The study is devoted to determining the future framework of the world’s energy development in the new geostrategic realities associated with military conflicts in the world and the problem of global warming. It was examined emerging trends in achieving global net zero greenhouse gas emissions by 2050 and decarbonization efforts in the study. It was determined that the war in Ukraine became a catalyst for the energy transition in the world. It is noted that in order to achieve climate goals, it is necessary to increase the production of nuclear energy by three times by 2050. This provision was recorded in the declaration on triple nuclear energy at the UN Climate Change Conference (Dubai) in 2023. It is also noted that hydrogen energy is one of the technologies of clean energy and has great perspective, although the infrastructure associated with the use of this energy resource is currently very expensive. Attention is focused on the need to ensure a balance between the goals of sustainable development, competitiveness and energy security. The focus on secure supply chains and energy access and market stability issues is updated. It has been determined that in the new geostrategic realities, attention is focused on the fact that competitiveness must be considered through the prism of «green competitiveness». Jointly solving the issues of sustainable development, competitiveness and energy security is important for building a sustainable economy in the new geostrategic realities associated with military conflicts in the world and the problem of global warming. The logic of the formation of the future framework of energy development in the world in new geostrategic realities from the definition of the conceptual basis and technological support of energy security and competitiveness of the national economy has been presented in the work. At the same time, energy security is crucial for maintaining economic stability and achieving the goals of sustainable development. R
Analyzing Nigeria’s Journey Towards Sustainable Development Goals: A Comprehensive Review From Inception to Present
Authors: Oweibia Mordecai , Elemuwa Uchenna Geraldine , Akpan Emma , Daniel Elemuwa Tochukwu , Oruikor Gabriel Jeremiah , Tarimobowei Egberipou , Okoho Etim Elizabeth , Elemuwa Christopher Ononiwu , Raimi Morufu Olalekan , Babatunde Anuoluwapo
Published: February 2024

RATIONALE: This study critically examines Nigeria's journey towards the Sustainable Development Goals (SDGs) since their inception. Nigeria, a United Nations member state and a major oil producer, faces challenges like socio-economic disparities, political instability, corruption, and prevalent poverty, despite its cultural richness and natural resources. OBJECTIVES: The primary aim is to evaluate Nigeria's alignment with the SDGs within its national development frameworks, highlighting the significance of these goals in addressing the country's multifaceted developmental challenges. These challenges span various sectors including poverty, health, education, and environmental sustainability. METHODS: The study conducts a detailed analysis of Nigeria's background, including its cultural diversity and developmental hurdles. It reviews national policies and initiatives, notably the Economic Recovery and Growth Plan (ERGP), and the role of the Ministry of Budget and National Planning in coordinating SDG efforts. RESULTS: Findings suggest partial progress in SDG integration within Nigeria’s development plans. While some strides have been made in areas like policy alignment and strategic planning, challenges persist in effective implementation and tackling systemic issues like inequality and corruption. CONCLUSION: The analysis reveals that, while Nigeria has made efforts to incorporate the SDGs into national policies, significant gaps remain in addressing key challenges. The complexity of Nigeria's socio-economic and political landscape presents both hurdles and opportunities for sustainable development. RECOMMENDATIONS: The study advocates for more robust policy implementation, enhanced stakeholder engagement, and targeted strategies to overcome specific challenges. By addressing these areas, Nigeria can accelerate its progress towards the SDGs, paving the way for comprehensive and sustainable national development.
Analyzing Students’ Perceptions of Collaborative Tools for Automated Assessment of Programming Assignments in Distance Education
Authors: Quiroga José , Arguedas Marta , Marquès Joan Manuel , Daradoumis Thanasis , Calvet Laura
Published: February 2024

The pandemic situation generated by COVID-19 forced sectors such as education to change how they carry out their activities, moving abruptly from a face-to-face to a fully online model. These online models require the development of constructivist learning environments that contain not only cognitive tools but also conversation and collaboration tools as one of essential components. This experiment, it has designed and developed the integration of an adaptation of Mattermost in combination with DSLab in an e-learning environment in Higher Education. The goals were to facilitate communication between students, collaborating with each other by means of direct messages among students and the teacher, support the creation of public channels where students' questions can be answered by the lecturer or by other students, and encourage spontaneous learning, sending emoticons where students can reflect their moods and other substantial improvements with respect to the traditional virtual campus forum. This study aims to examine the effects of this integration on students' academic performance by enabling the possibilities for collaboration among teachers and students to be expanded and providing improved interactions and student learning. The experiment was carried out on 271 computer and telecommunication engineering students as an important part of the distributed systems subject in the university's virtual campus. The findings suggest an improvement in academic results that there are increases in students' emotional states such as motivation, self-learning and improvement in academic results invite us to think that, beyond a probable novelty effect, these tools have potential as a technological artifact to support learning.
La influencia del narcotráfico en la cultura mexicana: la narcocultura
Authors: Ruiz Flores Flor de Abril
Published: February 2024

El presente trabajo analiza la influencia que el narcotráfico ha tenido en la cultura mexicana en los últimos años, generando una narcocultura que cada vez gana más seguidores, ya que a través de productos ligados a la imagen de los narcotraficantes, se ha conseguido que los adultos, los jóvenes e incluso los niños desarrollen una identidad individual y colectiva bajo la influencia de dicha narcocultura. Los medios de comunicación han desempeñado un papel importante en la difusión de esta narcocultura al romantizar la imagen de los narcotraficantes a través de series, narcocorridos y otros productos, que los hacen parecer personas rodeadas de lujos y excentricidades. Este fenómeno ha tenido un impacto drástico en la cultura mexicana que ha generado cambios en el consumo de productos como ropa, bebidas, cine, música e incluso el turismo, pero principalmente en la forma de percibir a los narcotraficantes como ídolos y modelos a seguir. De esta manera, cierto sector de la población aspira a llegar a ser narcotraficante o parecerse tanto como se pueda a uno de ellos, sin tomar en cuenta las consecuencias de esta actividad a corto y mediano plazo, no sólo para la persona, sino para la familia, la sociedad y la cultura mexicana.
El envejecimiento: un breve relato desde un enfoque molecular
Authors: Sánchez Alonso María Patricia , Vázquez Cruz Candelario , Sánchez Alonso Silvia
Published: February 2024

El envejecimiento es un proceso biológico inevitable que conduce a todos los seres vivos hacia un aumento paulatino de la probabilidad de muerte, ya sea por el agotamiento de la extensión de vida propia de la especie o por el desencadenamiento de procesos fisiológicos como respuesta a un medio ambiente tóxico o inductor de la síntesis de productos nocivos para la célula. Los cambios fenotípicos que se producen por el envejecimiento son compartidos por la mayoría de los seres vivos: la disminución del potencial replicativo de las células del organismo o de un cultivo celular debido a la entrada progresiva de algunas de sus células el estado senescencia. La senescencia, a diferencia de la quiescencia, se caracteriza por el arresto irreversible del ciclo celular, además de que se produce un fenómeno secretorio que desencadena la entrada de las células que le rodean a un estado de senescencia de manera secundaria.  A nivel organísmico, las alteraciones fisiológicas provocadas por el envejecimiento disminuyen o anulan la tolerancia al estrés, la capacidad para reestablecer su función óptima, la concomitante disminución de la resiliencia a cambios desafiantes en el medio ambiente, así como esterilidad, alteraciones en el metabolismo energético, desencadenamiento de señales celulares que conducen a la inflamación y padecimientos propios la vejez. En esta revisión se presentan de manera resumida los avances que a la fecha se han obtenido en la investigación del envejecimiento, las teorías que recientemente explican este proceso y los avances para el logro de un envejecimiento con una buena calidad de vida, que permita dejar de relacionar la vejez con el dolor.
México 2006-2012
Authors: Méndez Méndez Adrián
Published: February 2024

El presente trabajo se enfoca en el período de 2006 a 2012 como escenario principal de la lucha contra el narcotráfico en México, con acciones como la implementación de la fuerza pública en tareas de seguridad en el país. Durante este período, el narcotráfico se fortaleció por sus diversas maneras de operar y un claro ejemplo de esta situación fue el Cártel de Sinaloa que fue favorecido mediante acuerdos de cooperación, los cuales les propiciaban inmunidad jurídica, de tal manera que su libertad se veía intacta. La corrupción gubernamental, frente al fenómeno de la inseguridad y el combate al narcotráfico, fue un panorama de la rápida readaptación de los grupos del narcotráfico que evidenció la descomposición de las instituciones públicas. La problemática se desencadenó por una guerra declarada contra el narcotráfico, que resultó ser una propuesta incongruente e ineficaz, debido a que se percibió desde un inicio como una guerra desigual, la cual se combatió por medio de la implementación de una estrategia de coordinación entre corporaciones policiacas y tropas del ejército que provocó daños irreversibles y, más tarde, exhibió la corrupción institucional existente en el país. Como resultado de estas medidas, actualmente el narcotráfico se sigue incrementando, lo cual demuestra que, en efecto, este fenómeno delictivo ha doblegado al Estado mexicano.
Smart parking: Multi-agent approach, architecture, and workflow
Authors: Srhir Ahmed , Mazri Tomader , Boughanja Manale
Published: February 2024

Inefficient parking management systems in urban areas lead to limited parking capacity, congestion, and environmental contamination, resulting in time and fuel waste, increased carbon emissions, and economic inefficiency. Smart parking is a technological system that leverages the capabilities of the Internet of Things (IoT) to address urban congestion and parking management issues. It uses IoT sensors to collect real-time data on parking availability, which is then analyzed to optimize usage, improve traffic flow, and simplify the driver experience. Smart parking can be integrated into urban infrastructure, contributing to more efficient and environmentally-friendly urban mobility. Benefits include reduced time spent searching for parking, reduced traffic congestion, reduced greenhouse gas emissions, and new revenue opportunities for parking lot operators. Overall, IoT-enabled smart parking creates sustainable and user-friendly urban environments. This paper presents a multi-agent smart parking approach, providing a comprehensive architectural framework and workflow for various smart parking scenarios. The proposed methodology and structure encompass several aspects of intelligent parking management, incorporating the use of Internet of Things (IoT) technologies. It involves a multi-agent system for monitoring parking spaces, managing traffic, and providing user services. This system enhances efficiency and reduces the need for manual parking, thereby enhancing the overall efficiency of urban parking.
УПРАВЛІННЯ ОНЛАЙН-РЕПУТАЦІЄЮ ПІДПРИЄМСТВА З ВИКОРИСТАННЯМ СУЧАСНИХ ІНСТРУМЕНТІВ КОНТЕНТ-МАРКЕТИНГУ
Authors: Терехов Дмитро
Published: February 2024

Статтю присвячено дослідженню проблеми управління репутацією підприємства в умовах високої конкуренції та динамічних змін на ринку. Визначено сутність понять «репутація», «онлайн-репутація», «корпоративна репутація». Розглядаються сучасні інструменти контент-маркетингу. Аналізуються особливості застосування різних видів контенту, таких як текстовий, графічний, відео, аудіо, інтерактивний тощо. Розробляється модель управління репутацією підприємства з використанням сучасних інструментів контент-маркетингу, яка включає етапи аналізу потреб та очікувань цільової аудиторії, розробки контент-стратегії, створення та публікації контенту, моніторингу та вимірювання результатів, коригування та оптимізації контенту. Висуваються рекомендації щодо підвищення ефективності управління репутацією підприємства з використанням сучасних інструментів контент-маркетингу.
РОЗВИТОК ЦИФРОВОЇ ЕКОНОМІКИ УКРАЇНИ В УМОВАХ ВОЄННОГО СТАНУ
Authors: Пічкурова Зоя
Published: February 2024

Стаття присвячена дослідженню особливостей розвитку цифрової економіки України в умовах сучасних викликів, породжених війною. Підкреслено, що процеси цифровізації мають важливе значення для відновлення та розвитку національної економіки, підвищення рівня конкурентоспроможності країни, забезпечення переходу від матеріальних до інформаційних ресурсів, зниження витрат виробництва, створення новітніх розробок та виведенню їх на світовий ринок. Доведено роль і значення цифрових технологій у забезпеченні інноваціями військової та оборонної сфери, бізнесу, вітчизняного ринку праці, населення тощо. Охарактеризовано цифрові платформи та проекти у напрямку діджиталізації економіки України, що були розроблені та впроваджені в умовах воєнного стану. Визначено важливість подальшого розвитку цифрової економіки не лише в умовах війни, але й для подолання її наслідків у період повоєнного відновлення.
FORMATION AND IMPLEMENTATION OF THE AGRICULTURAL MARKETING SYSTEM IN THE ACTIVITIES OF AGRICULTURAL ENTERPRISES
Authors:   Dnipro State Agrarian and Economic University, Bahorka Mariia , Kravets Olga ,   Dnipro State Agrarian and Economic University
Published: February 2024

The article considers the definitions of the concept of "agricultural marketing", identified problems in the agrarian sphere of business, provided an organizational and methodological rationale for conducting marketing activities in agribusiness at the level of the state, regions, and enterprises, and formed the components of the agrarian marketing system for implementation in the activities of agrarian enterprises. Agricultural marketing can be defined as a set of interdependent organizational, technical, financial and commercial functions of the enterprise, aimed at ensuring the sale of agricultural products in accordance with consumer requests for the benefit of the enterprise. The main goal of agricultural marketing is to fully satisfy the rational standard of food consumption by the population while ensuring the effective activity of agribusiness entities. An effective marketing system uses market analysis to predict demand; will try to minimize blind entry into markets and instead promote a withdrawal regime. Increases income – a well-organized marketing system will increase the total amount of income received in the agricultural value chain. The agricultural marketing system contains a set of the most important market relations and information flows that connect the agricultural enterprise with the markets. As a result of the study, it was established that the organizational structure of the vast majority of agricultural enterprises does not correspond to the principles of marketing, which is manifested in the complexity of the internal interaction of services and departments, limited marketing tools for market analysis, ineffective management. It is proposed to introduce a marketing-oriented organizational structure of agricultural enterprises to optimize the relationship between services and divisions of the enterprise, and to use marketing tools for market research. It is recommended in modern conditions to make sales using the Internet as much as possible, that is, a digital platform that helps to optimize financial, labor and production resources and costs.
FORECASTING THE FINANCIAL PERFORMANCE OF A BUSINESS ENTITY: CHOOSING THE OPTIMAL METHOD
Authors:   Donbas State Engineering Academy, Borysova Svitlana , Yeletskykh Svitlana ,   Donbas State Engineering Academy, Kruk Olena ,   Donbas State Engineering Academy
Published: February 2024

The use of economic and mathematical methods for solving financial problems is an integral part of effective management of enterprise resources and making sound economic decisions. This approach is becoming increasingly important in today’s world, as the dynamism of the financial environment and the variety of factors influencing the economy require complex analysis and precise calculations. The use of mathematical tools also allows to reduce the risks of making wrong decisions and improve the quality of forecasts. The article considers the necessity of forecasting financial indicators of a business entity as a process of predicting future financial results and the state of the enterprise for effective management and strategic decision-making, which gives an opportunity to ensure better resource planning, timely response to changes and reduce financial risks, contributing to the business sustainability and success. An analytical straight-line alignment of the dynamics of the amount of net revenue from sales was carried out on the basis of the financial statements of a real enterprise; a straight line equation characterising the amount of revenue from sales was derived and its forecast value for 2024 was calculated. The equation of the second-order parabola, which characterizes the trend in the value of sales revenue, was also derived and its forecast value for 2024 was found. For each method, the value of the standard square deviation of the actual levels of the dynamic series from the adjusted ones, i.e. the relative error of calculations, was calculated, and the optimal forecasting option was chosen – the one with the smaller relative error. It was found that the straight line more accurately reflects the main trend of a series of dynamics, which characterises the amount of revenue from sales of a business entity. On the basis of this conclusion and the obtained forecast data for 2024, the lower and upper limits of the projected value of sales revenue were calculated. It is concluded that forecasting of the financial performance of an enterprise allows to find optimal options for further development and planning of business activities and is a promising and relevant direction of predicting trends in the development of an enterprise, contributes to effective management and making sound strategic decisions.
ACCOUNTING AND INTERNAL CONTROL OF COMPANY'S LIABILITIES FOR SETTLEMENTS WITH COUNTERPARTIES
Authors:   Sumy National Agrarian University, Harkusha Serhii
Published: February 2024

Accounting for a company's obligations in settlements with counterparties is an important and complex part of accounting that affects the company's material interests. This area of accounting is mandatory for any company and requires great attention and accuracy to ensure timely settlements. The article concludes that inventorying a company's obligations in settlements with counterparties is an effective tool that can be used in various cases depending on the circumstances and purpose of the operation. Additionally, inventorying is an effective tool for verifying the accuracy of debt accounting with suppliers and determining the actual state of settlements. It can also be a useful tool for reconciling debts with suppliers and reducing potential misunderstandings or conflicts. During inventorying, opportunities for cost optimization and negotiations with suppliers to reduce costs or revise payment terms can be identified. Furthermore, inventorying can be used as a basis for discussing new delivery terms or expanding credit lines with suppliers if the company plans to negotiate. It is also a useful tool for identifying overdue payments and developing strategies to reduce them. Digitizing the internal control of a company's obligations in settlements with counterparties through a digital platform contributes to increasing the efficiency of the procurement process. The proposed methodology aims to create an integrated internal control system that includes the following aspects: ensuring the availability of information channels, system interfaces, their accuracy, timeliness, and security; ensuring the accuracy, timeliness, completeness, and security of transaction processing within business processes, information channels, and system interfaces; ensuring information security and confidentiality control in accordance with legal requirements and internal standards, etc. The methodology aims to create a comprehensive internal control system that includes ensuring the proper functioning of information channels, system interfaces, transaction processing, information security, and confidentiality control, as well as risk management and ensuring the continuity of organizational activities.
PROSPECTS OF THE ECONOMIC DEVELOPMENT OF UKRAINE IN THE POLYECONOMIC ASPECT
Authors:   Danube Institute of the National University ", Gylka Ulyana ,   Odessa Maritime Academy"
Published: February 2024

The problem of the lack of economic growth in Ukraine which is considered through the effect on the economy of the political-economic law on the adequacy of production relations to the level and nature of productive forces is identified. In the course of the analysis of the state of productive forces and industrial relations, it was concluded that the industrial relations of Ukraine contain a rudiment of the economic system of the Middle Ages, which consists in a deep introduction of the institution of oligarchs into the economy. The author outlines the reasons for the emergence of oligarchic capitalism in Ukraine, in which oligarchs have the opportunity to shape public opinion and, thus, influence the composition of the legislative power, which adopts state laws beneficial to them. It is emphasized that industrial relations in Ukraine are currently lagging behind in their development, which, in turn, slows down the development of productive forces and society as a whole. The author has clearly defined that only with the change of outdated industrial relations is it possible to enter a new path of economic development. On the other hand, the productive forces of Ukraine, embodied in the labor force, fully correspond to the current level of development of the world's productive forces. This is the industrial relations lagging in the country from the character of productive forces. The contradiction between them inevitably leads to the reform of industrial relations. However, this should happen not in a revolutionary way, but in an evolutionary way in the form of a political struggle. It is quite difficult to carry out such an evolution, since the institution of oligarchs has informally appropriated all political and economic power. In addition to the role of oligarchs in the economic life of the country, the author considered a number of other elements of industrial relations that oppose the economic development of Ukraine. But in terms of their influence, they can be classified as the second level after the effect of the political-economic law. The article outlines ways of forming industrial relations adequate to the productive forces of modern Ukraine and their impact on economic development. It is noted that within the framework of existing industrial relations, the growth of public production volumes is possible, but its pace will be several times lower than potentially possible.
ENTERPRISE DEVELOPMENT STRATEGY IN THE CONDITIONS MARTIAL LAW
Authors:   Dnipro National University named after Oles Honchar, Kuryacha Natalia
Published: February 2024

The article examines the strategic development of enterprises in the conditions of martial law, which additionally creates various challenges due to problems with logistics, suppliers, communication and resources. In the conditions of martial law, entrepreneurship in Ukraine found itself in a difficult situation that requires a more detailed consideration. Improving the market strategy for ensuring competitiveness should be based on the assessment and calculation of the level of competitive advantages of the enterprise. This is what forms the content of the article. Each enterprise does not exist in isolation on the market. Its activities are influenced by legislation, customs tariffs, loyalty of local and state authorities, relations with mass media, political situation in the country and abroad. These and many other external factors of the market environment can contribute to the development of an enterprise or, on the contrary, inhibit it. Theoretical developments and practical recommendations on the development of a strategy for the growth of an enterprise, and the introduction of new goods or services of an enterprise to another market in our country are not used enough. All this determines the relevance and direction of our research. Strategy development usually begins with an analysis of the situation in which the enterprise is now. For this, an analysis of the internal and external environment of the enterprise is carried out, as well as its competitiveness is analyzed. Conducting an analysis of the internal environment of the enterprise according to the specified aspects will allow to determine its strengths and weaknesses, which will be used in the development and formation of the strategy for the development of the enterprise's entrepreneurial activity. Analyzing examples of the selection and use of strategies by various types of enterprises, we can testify to a great variety of strategies. Despite the fact that the main goal of survival of all manufacturing enterprises in the market is the same – to obtain their profit, and there cannot be a universal strategy for achieving these goals, and which would be suitable for all market actors. One goal can be achieved by completing different strategies. Each of the presented strategies is effective in a certain case. The competitive advantage can be formulated in the following way: manufacturers that profitably sell their services have an advantage over rivals if customers prefer their products. At the same time, some advantages are more valuable than others. Each individual global strategy has directions for further specification.
MODERN TECHNOLOGIES AS A TOOL TO IMPROVE THE EFFICIENCY OF ENVIRONMENTAL MODERNIZATION AT CEMENT PRODUCTION
Authors:   Taras Shevchenko National University of Kyiv, Demchenko Kseniia
Published: February 2024

The current state of science and progress does not yet allow for a radical reduction in environmental damage from cement production, as the technological process involves the release of large amounts of carbon dioxide during clinker baking, and the generation of significant amounts of dust due to the need to grind raw materials and clinker itself. By its very nature, cement production is one of the most resource- and energy-intensive industries. The article highlights the current level of environmental impact caused by cement production and outlines the prospects for limiting the negative impact in the future. Priority tasks for the industry should include rationalization of resource use, optimization of technological processes related to clinker firing, and the search for modern energy sources that can be integrated into the production system. In addition to measures related to changes in the production process, cement itself needs to be transformed. The key goal of cement improvement is to achieve a reduction in the average clinker share and product composition.Taking into account the main sources of carbon dioxide emissions, the ways of greening the cement production process are proposed, taking into account the best international practices. The proposed ways to increase the efficiency of environmental modernization of cement production by business entities include the following: reducing energy consumption, replacing traditional fuels with alternative ones, reducing the level of clinker factor in cement, and using carbon capture technology. The experience of implementing the described technologies at industrial enterprises of Ukraine is presented. The article emphasizes that the most important thing in conducting an EIA is the complexity and rationality of the chosen approaches, since the transformation of cement production takes place in different planes: technological, legal, and managerial. That is, the optimization of production technology should be accompanied by the establishment of an effective production control system, development of an effective management approach for the implementation and introduction of an innovation management system.
Mechanisms underlying effects of formative assessment on student achievement: A proposed framework to ignite future research
Authors: Palm Torulf , Andersson Catarina , Palmberg Björn , Winberg Mikael
Published: February 2024

Research has shown that formative assessment can have large positive effects on student achievement, but the effects vary substantially and are not always positive. In addition, the underlying mechanisms responsible for the learning effects are not well understood. We present a framework developed to support research efforts to identify these mechanisms. The framework includes formative assessment processes as well as students' learning processes, defines and exemplifies the term mechanisms in relevant contexts, indicates possible mechanisms, and identifies aspects that require further research to characterise and explain the mechanisms through which formative assessment affects student achievement. Finally, we exemplify how the framework may be used to design studies capable of providing the robust evidence required for drawing conclusions about the mechanisms.
Ricerche in corso
Authors: Stanzione Irene , Truffelli Elisa , Pagani Valentina , Damiani Valeria
Published: February 2024

1. I PCTO come dispositivo per lo sviluppo di risorse personali e il contrasto alla dispersione. Strumenti di analisi e percorsi di ricerca-formazione nella scuola superiore

2. Gli ambienti di apprendimento democratici per l'educazione civica e alla cittadinanza
Vitalità: psicoterapia, antropologia e spiritualità a confronto
Authors: Boni Stefano , Consigliere Stefania , Greco Salvatore , Herrera Henry , Nora Pappalardo Giulia , Pino Luca
Published: February 2024

L'intento di questo articolo è offrire un dialogo sulla dimensione spirituale, intesa come aspetto importante della vitalità, e allo stesso tempo volto fondamentale della cura. Il testo diviene così uno scenario su cui si intrecciano più voci e sguardi sul mondo. Sarà sorprendente notare come si possa cogliere un sottile filo conduttore tra i vari interlocuto-ri. Le voci che leggerete saranno quelle di uno psicoterapeuta della Gestalt, di due an-tropologi e di una guida spirituale, "Maya Ixil". Loro esploreranno con raffinatezza la complessità, il senso e la cura della dimensione della vitalità. Quanto presentato può es-sere considerato un buon punto di partenza per stimolare la ricerca teorica e clinica all'interno della nostra comunità, aprendoci al dialogo con altre discipline e saperi.
Dissociazione e ipnosi: dalla teoria alla pratica clinica
Authors: De Benedittis Giuseppe
Published: February 2024

La dissociazione in psicopatologia viene definita come «la frammentazione e/o discontinuità della normale integrazione della coscienza, con particolare riferimento a memorie, identità, emozioni, percezioni, rappresentazioni soma-tiche, controllo motorio e comportamento» (DSM-5, 2013). Storicamente il concetto di dissociazione è stato introdotto per la prima volta alla fine dell'800 da Pierre Janet (désagrégation), che lo definì come il «fallimento nell'integrazione di esperienze (percezioni, memorie, pensieri, emozioni) che sono normalmente associate tra loro nel flusso di coscienza». I suoi meccani-smi neurali sono interpretabili, alla luce delle Neuroscienze, come espressione di una deconnessione cortico-limbica.
Emozioni Alimentari: il metodo delle tre sedute nel trattamento del Binge Eating Disorder
Authors: Moreschini Alessandra , Rago Nicolino , Volpi Federica
Published: February 2024

Il modello elaborato da Rago e Volpi (2021) si struttura come un metodo efficace nel trattamento della dipendenza da nicotina, operando un bilancia-mento tra l'intervento strutturato e il tailoring sulle caratteristiche del pazien-te. Consta di tre sedute: l'intervista di raccolta dati su cui basare il tailoring, il Ponte Esplorativo del Futuro (PEF) e la terza seduta conclusiva in cui, con suggestioni e ri-associazioni specifiche, si struttura il passaggio verso il cam-biamento. Il presente contributo ha approfondito l'applicazione del modello ai di-sturbi del comportamento alimentare, con particolare riferimento ad un cam-pione di 14 pazienti con Bing Eating Disorder. L'analisi dei risultati evidenzia dati interessanti circa l'applicabilità del modello ai disturbi dell'alimentazione e conferma il legame tra questi e la disregolazione affettiva (misurata con TAS-20).