bluuebunny/crossref_metadata_2025 huggingface dataset:
Practice and Exploration of Teaching Reform Based on CICARE Communication Model — A Case Study of Obstetrics and Gynecology Nursing Comprehensive Training Course
Authors: Huangfu Zhengtong , Huang Jingjing , Zhou Yuanlin
Published: February 2025

Obstetrics and gynecology nursing occupies a very important position in the medical care system, it is not only related to the maternal health recovery, but also related to the healthy growth of the newborn. However, the traditional teaching of obstetrics and gynecology nursing often focuses on the teaching of nursing knowledge and skills, but ignores the key element of communication ability. In actual obstetrics and gynecology nursing work, effective communication is the foundation of providing high-quality nursing services. Lack of good communication between nurses and patients may lead to problems such as decreased patient satisfaction, difficulty in carrying out nursing work smoothly, and potential doctor-patient disputes. In order to improve this situation, the CICARE communication model is intended to be introduced into the teaching of the comprehensive training course of obstetrics and gynecology nursing, and a new teaching model is explored to improve students' communication ability and enable them to better adapt to the future nursing work of obstetrics and gynecology. pass this teaching reform, it is expected to train obstetrics and gynecology nursing personnel with professional knowledge, skilled skills and excellent communication skills, so as to improve the overall quality of obstetrics and gynecology nursing.
Progress in Early Nutritional Support in Acute Pancreatitis
Authors: Gao Yungui , Liu Zeyu , Liu Quanlong , Fan Bin , Huang Shengli
Published: February 2025

Acute pancreatitis (acute pancreatitis, AP) is an inflammatory reaction caused by cholelithiasis, alcohol, tumor and other factors of pancreatic enzymes, which causes digestion, edema, bleeding and even necrosis. Usually characterized by acute epigastric pain, nausea, vomiting, fever and elevated hematuria amylase, and low back pain, severe patients may experience shock, even multiple organ failure and death. Nowadays, in clinical work, AP patients are usually treated with fasting water, but there is no clear indicator on when and how to open the diet. At present, according to domestic and foreign guidelines and relevant literature, the following can be clearly indicated. ① AP patients should resume solid diet as soon as possible according to their actual tolerance, so as to minimize the risk of infection and death. ② If the patient's oral energy cannot meet their own needs, enteral feeding should be started as soon as possible within 24 to 72 h. ③ TPN/NPO is only indicated for patients with contraindications to enteral nutrition, such as persistent paralytic ileus.
"Cultural Consensus and Value Guidance" — Innovative Teaching of Integrating Ideological and Political Education into Intercultural Communication Courses
Authors: Zou Meixia
Published: February 2025

With the acceleration of globalization, intercultural communication courses are faced with the challenge of effectively integrating ideological and political education (IPE) while fostering students' intercultural communication skills. This paper, centered on the theme of "cultural consensus and value guidance", explores innovative teaching practices and outcomes in integrating IPE into intercultural communication courses. The research delves into course design, teaching method optimization, and case analysis, extracting cultural connotations and value orientations within the curriculum, thus organically incorporating IPE into intercultural communication teaching. Specifically, the study focuses on dual objectives of "cultural consensus" and "value guidance", constructing an interactive classroom centered around students. It designs teaching modules based on social hot topics, classic cases, and cultural comparisons, emphasizing the integration of multicultural understanding and the recognition of Chinese culture. Through teaching practices, the model has proven effective in enhancing students' cultural confidence, ability to discern values, and intercultural communication competence. It provides a feasible path for the integration of IPE and professional courses, offering valuable reference for cultivating talents with international perspectives and national sentiment.
The Re-engineering Path of Technical Investigation in China from the Perspective of Comparative Law
Authors: Pang Luning
Published: February 2025

With the rapid development of modern Internet technologies and high-tech innovations, technical investigation measures have emerged as a novel and effective means to solve major complex cases. However, due to the vagueness and absence of procedural legal regulations in the field of technical investigations, practical challenges, including difficulties in implementation and instances of unlawful practices, have arisen. To address these issues, this study takes the application of technical investigation measures and institutional procedures as its central focus. It begins with an examination of legislative regulations and practical operations, analyzing the judicial application challenges they reflect. By studying the current practices and institutional frameworks of countries such as the UK, the US, Germany, and Japan, this research explores their detailed classifications of technical investigation measures and the legal procedures for approval and review. Additionally, it examines the application of rules such as compelled third-party information disclosure and the exclusion of illegally obtained evidence in foreign jurisdictions. Based on these insights, this study rethinks the procedural framework for the initiation, execution, and remedies of technical investigations in China.
Analysis of the Work of Three Assistantships and One Assistantship for Postgraduates and Discussion of Improvement Strategies
Authors: Hou Panlin
Published: February 2025

The article analyses the current situation of"three assistants and one auxiliary"for postgraduates in China and some problems still exist in the process of carrying out the current work, such as meagre remuneration for the work, general content of the work, insufficient training mechanism, imperfect rewards and punishments, and failure to organically combine with the scholarship policy, and so on. In view of the above problems, colleges and universities should optimise the position and salary standard, improve the ability cultivation and training system, and improve the reward and punishment and award evaluation mechanism to ensure the smooth progress of this work.
Construction of Evaluation and Quality Assurance Systems in Higher Education
Authors: Xu Xiangdong
Published: February 2025

The evaluation and quality assurance system in higher education is key to ensuring that universities meet standards in teaching, research, and management, thereby impacting national talent cultivation and socio-economic development. This paper focuses on the construction of such a system, integrating theoretical foundations and proposing scientifically designed pathways. It discusses top-level design, evaluation indicators and classification standards, the combination of internal and external evaluations, and the application of information technology. The paper emphasizes the improvement of university quality through systematic evaluation. The use of information-based evaluation technologies such as big data and artificial intelligence can optimize the evaluation process and enable real-time feedback. The research indicates that a well-established evaluation system not only aids universities in self-improvement but also provides policy support for education authorities, promoting the sustainable development of higher education.
Practical Exploration of the Construction of a New-Era Ideological and Political Work System in Universities
Authors: Li Xianqiang , Wang Shihua
Published: February 2025

Improving the ideological and political work system is a key initiative in the new era for fostering high-quality development in universities and cultivating talent for the Party and the nation. It's essential to adhere to the Party's leadership, follow scientific principles, and strengthen systematic thinking. This research emphasizes the necessity and optimal strategies for enhancing the system from three perspectives: theoretical logic, value logic, and developmental logic. By addressing the current era's challenges, it focuses on strengthening top-level design related to institutional philosophy, improving the coherence of talent cultivation efforts, and enhancing operational coordination. The goal is to construct a scientific and comprehensive ideological and political work system.
Incorporating Ideological and Political Education into University Mental Health: Constructive Methods for Psychological Crisis Intervention
Authors: Zhang Cunyan
Published: February 2025

This paper discusses the necessity of integrating ideological and political education into university mental health education under the current social environment and its application in psychological crisis intervention. The article first emphasizes the needs of social development, the enhancement of educational effectiveness, and the necessity of psychological crisis intervention as the three major driving forces for integrating ideological and political education with mental health education. It proposes specific strategies and practices for integration, including curriculum system integration, innovation in psychological counseling, and effective use of new media platforms. It also discusses in detail the integration of ideological and political education in psychological crisis intervention, covering the optimization of comprehensive early warning mechanisms, the implementation of value-oriented interventions, and the importance of building long-term mechanisms. Through these strategies, the aim is to improve students' mental health levels and cultivate young people with a sense of social responsibility in the new era.
Practice and Research on the Integration of "Ideological and Political Education" into the Ecological Civilization Education Framework in Art Colleges
Authors: Zhao Yanyan
Published: February 2025

With the development of the economy, the construction of ecological civilization has become a new focus for people. As an important venue for cultivating students' ideological and moral qualities, college ideological and political courses should keep pace with the times, and integrating ecological civilization construction into these courses holds profound significance. Some college students lack a comprehensive understanding of ecological civilization construction, and their awareness of it is very weak. Their cognition of ecological civilization construction is still in a passive state of acceptance. It is crucial to make students deeply recognize the relationship between humans and nature, understand their responsibilities and roles in ecological civilization construction, and establish values of sustainable development. Ideological and political courses should guide college students to start from their daily lives and themselves, cultivate correct consumption concepts and behaviors, and practice green lifestyles.
Pengaruh Lingkungan Kerja Fisik, Motivasi Intrinsik, dan Hubungan Antar Manusia Terhadap Etos Kerja pada PNS UPTD Puskesmas Puring
Authors: Rahayu Windi , Azizah Siti Nur
Published: February 2025

Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan kerja fisik, motivasi intrinsik, dan hubungan antar manusiaterhadap etos kerja pada PNS UPTD Puskesmas Puring. Pengumpulan data menggunakan kuisioner dengan skala Likert dan jumlah sampel sebanyak 46 responden. Teknik sampling yang digunakan dalam penelitian ini adalah sampling jenuh. Hipotesis diuji menggunakan teknik analisis regresi berganda, uji t, uji f dan koefisien determinasi dengan menggunakan SPSS for windows versi 23.00. Hasil penelitian ini menunjukan bahwa lingkungan kerja fisik secara parsial tidak berpengaruh terhadap etos kerja, motivasi intrinsik secara parsial berpengaruh signifikan terhadap etos kerja, hubungan antar manusia secara parsial berpengaruh signifikan terhadap etos kerja. Lingkungan kerja fisik, motivasi intrinsik, dan hubungan antar manusia secara simultan berpengaruh terhadap etos kerja.
SYSTEM OF INDICATORS FOR ASSESSING THE LEVEL OF INNOVATIVE ACTIVITY OF SMALL AND MEDIUM-SIZED BUSINESSES IN UKRAINE
Authors: Babych Igor , Makarov Ihor ,   Cherkasy State Technological University
Published: February 2025

The article clarifies the reasons for the need to calculate indicators of innovative activity of small and medium-sized businesses, which were formed for three groups: directly for small and medium-sized businesses, for the state and society, and for scientific research. The concept of the definition "indicator system of innovative activity" is formulated, which should be understood as "a set of quantitative and qualitative characteristics that allow to assess the level, pace and efficiency of innovation processes at the enterprise, in the industry or in the country." Indicators of innovation activity of small and medium-sized businesses are grouped according to the following characteristics: 1) indicators of innovation potential; 2) indicators of innovative activity; 3) innovation performance indicators. Indicators of innovation potential include: the number of research works, the number of patents, the number of scientific publications, the level of personnel qualification, and the availability of innovative infrastructure. Indicators of innovative activity include: research and development (R&D) costs, the number of introduced innovations, the share of new products in the total volume of production, the terms of bringing new products to the market, the efficiency of the use of intellectual property. Indicators of innovation effectiveness include: sales growth, profit increase, production cost reduction, product quality improvement, market share growth, and competitiveness enhancement. A methodology for calculating the integral indicator of the level of innovative activity of small and medium-sized enterprises is proposed, which allows to draw a conclusion about the low, marginal, satisfactory, sufficient or high level of innovative activity of the enterprise under study.
THE ROLE OF SMALL AND MEDIUM-SIZED BUSINESSES IN THE INNOVATIVE MODEL OF ECONOMIC DEVELOPMENT OF THE COUNTRY
Authors:   Cherkasy State Technological University, Berezyuk-Rybak Iryna , Babych Igor
Published: February 2025

The article examines the role of small and medium-sized businesses and their ability to rapidly implement innovations and distribute new products thanks to integration with large businesses as a link between science and other participants in the innovation process. It is noted that the modern market and communication model of the innovation process prevails in developed countries, which provides for partnership and cooperation between its participants and the organic unity of generation, transfer and commercialization of innovations. In countries with developed economies, the combination of the potential of large businesses and small and medium-sized firms makes it possible to create a single innovation cycle in which innovations are generated by small innovative firms, medium-sized enterprises bring them to the industrial stage, and large companies establish mass production of innovative products. Small and medium-sized. In most highly developed countries of the world, the share of R&D spending is increasing. In Ukraine, due to the full-scale war that has begun, the total number of SMEs has decreased by almost a third. Large and medium-sized enterprises have experienced a significant reduction in product sales. Ukrainian small and medium-sized enterprises invest three times less in R&D than European ones. It is noted that the creation of favorable conditions for the development of large businesses stimulates small and medium-sized enterprises to intensify innovative activities. In most developed countries, support for small and medium-sized businesses is carried out through the creation of favorable conditions for their effective functioning and simplification of access to loan resources. The share of small and medium-sized enterprises using loans in Ukraine is half that in the EU. The main obstacles that hinder the development of small and medium-sized businesses in Ukraine have been identified. The main areas of support for SMEs and the formation of a business environment capable of creating conditions for the activation of innovative activities in order to ensure sustainable economic development have been identified.
ЦИФРОВА ТРАНСФОРМАЦІЯ УПРАВЛІННЯ ПІДПРИЄМСТВОМ І ПЕРСОНАЛОМ: АВТОМАТИЗАЦІЯ ТА ІННОВАЦІЇ
Authors: Рассадникова Світлана
Published: February 2025

У статті представлено результати теоретичного дослідження напрямів змін у системі управління підприємством при впровадженні цифрових технологій. Автором було встановлено, що цифрова трансформація охоплює всі види підприємницької діяльності, що, в свою чергу, зумовлює трансформацію технологій ухвалення та реалізації управлінських рішень, а також становлення нової корпоративної культури управління підприємством. Ці зміни викликають необхідність модифікації структури системи управління підприємством. Виявлено, що тенденції розвитку підприємства змушують створювати нові умови для його ефективного управління, що засновані на широких аналітичних даних і хмарних технологіях. Сформульовано рішення щодо впровадження змін в організаційній структурі системи управління підприємством, на перше місце якого поставлено розвиток соціального менеджменту та управління конкуренцією внутрішніх ініціатив, що знижує стійкість персоналу до змін у цифровій трансформації підприємства.
ПРОДОВОЛЬЧА ПРОБЛЕМА УКРАЇНИ ЯК ВИКЛИК ЕКОНОМІЧНОЇ ГЛОБАЛІЗАЦІЇ
Authors: Молодан Марина
Published: February 2025

У статті розглядаються особливості продовольчої безпеки регіонів України та її місце у продовольчій безпеці держави в цілому. Стаття «Продовольча проблема України як виклик економічної глобалізації» аналізує сучасний стан продовольчої безпеки України в контексті глобалізаційних процесів. Розглядаються основні чинники, які впливають на формування продовольчої проблеми, включаючи екологічні, економічні та соціальні аспекти. Автори підкреслюють важливість раціонального використання ресурсів, впровадження інновацій у сільському господарстві та підтримки дрібних фермерів як основи для зміцнення продовольчої безпеки. Також обговорюються ризики глобалізації, які загострюють залежність України від імпорту продовольства, та можливі шляхи їх подолання. Особливу увагу приділено необхідності стратегічного планування в агропромисловому секторі для забезпечення сталого розвитку. Пропонуються різноманітні стратегії для підвищення ефективності виробництва та постачання продовольства, такі як розвиток міжрегіональних гуртових ринків, які сприяють більш ефективному розподілу продукції. Окреслено роль уряду в регулюванні та підтримці продовольчих ринків через законодавчі та фінансові інструменти. Висвітлено потребу у комплексному підході до управління продовольчою безпекою, який включає налагодження взаємодії між державою, приватним сектором та громадськими організаціями. Наголошено на важливості впровадження сучасних технологій у всіх ланках агропромислового комплексу для підвищення якості та безпеки продукції. Такий інтегрований підхід сприятиме підвищенню конкурентоспроможності української продовольчої продукції на світовому ринку та зміцненню національної економіки. Запропоновано стратегічні напрямки для підвищення оперативної ефективності та забезпечення сталого розвитку продовольчого ринку, включно з поліпшенням інфраструктури та розробкою ефективних політичних рішень для управління продовольчими ресурсами на регіональному рівні. Встановлено, що важливим є регіональної політики та глибокого аналізу складових продовольчого комплексу для досягнення продовольчої незалежності та стабільності.
UKRAINIAN DAIRY MARKET IN AN UNSTABLE ENVIRONMENT: KEY TRENDS AND CHALLENGES
Authors:   State Organization "Institute of Market and Economic&Ecological Research of the National Academy of Sciences of Ukraine", Sokoliuk Kateryna
Published: February 2025

The article provides a comprehensive analysis of Ukraine’s dairy market, which currently faces significant challenges due to economic instability and the ongoing military conflict. These factors have led to a gradual decrease in market capacity and unstable operating conditions. Despite these difficulties, the article outlines promising prospects for the market’s further development, particularly in the field of exports. Among the key factors driving this potential are the presence of competitive producers, growing global demand for Ukrainian organic products, and opportunities to enter new international markets. An important aspect of ensuring sustainable growth in the sector is maintaining a balanced export-import dynamic. Such a balance is critical for preserving the stability of domestic production and protecting national producers from external threats. This issue becomes especially relevant amid rising prices for raw materials and energy, necessitating prompt and effective measures to modernize production processes. The article emphasizes that enhancing the global competitiveness of Ukrainian dairy products requires focused efforts to improve product quality. This includes raising raw material standards, integrating innovative production technologies, and aligning with international standards. State regulation and support are identified as key drivers of development in Ukraine’s dairy market. Government initiatives, such as providing subsidies for production modernization, supporting the implementation of advanced technologies, and protecting domestic producers, are highlighted as vital tools for ensuring food security and long-term market stability. Additionally, the article stresses the importance of European integration processes for the industry’s growth. Aligning production standards with European Union (EU) requirements will not only open access to new markets but also improve the overall quality of dairy products. This alignment is expected to enhance Ukraine’s international competitiveness, strengthen its position in the global economy, and better meet the needs and preferences of Ukrainian consumers. The article underscores that strategic efforts in areas such as market balancing, quality improvement, state regulation, and European integration are indispensable for unlocking the full potential of Ukraine’s dairy market. By addressing current challenges and leveraging opportunities for modernization and collaboration, the industry can achieve sustainable growth, contribute to the nation’s economic resilience, and secure a stronger position in the global agricultural landscape.
VECTORS OF THE TRANSFORMATION POLICY OF THE DEVELOPMENT OF THE COAL MINING INDUSTRY OF UKRAINE UNDER THE CONDITIONS OF MARITAL STATE
Authors:   Oles Honchar Dnipro National University, Skrypnyk Nataliia , Kamуshna Diana ,   Oles Honchar Dnipro National University
Published: February 2025

The coal mining industry in Ukraine has undergone profound changes as a result of ongoing military actions, which impact its stability, worker safety, the operation of production capacities, and the country’s overall ability to meet its own energy needs. Hostilities concentrated in the main coalmining regions in eastern and southeastern Ukraine have caused significant damage. Numerous mines have been forced to cease operations, vital infrastructure has been destroyed, and coal supply logistics have faced severe disruptions due to shelling and blockades of railways and highways. Additionally, parts of the territories essential for coal extraction have fallen under occupation, significantly complicating the satisfaction of domestic energy demands and creating threats to the nation’s energy security. In response to these challenges, the Ukrainian government, together with private companies, is taking measures aimed at revitalizing the industry. Major initiatives include redirecting production facilities to territories that remain under Ukrainian control, modernizing mines to improve their energy efficiency, and diversifying energy sources. Concurrently, social support programs are being implemented to assist workers affected by the consequences of military actions. This article provides an in-depth analysis of the current state of the coal industry, examines the impact of war on its operations, and assesses development prospects after the conflict ends. Specifically, recommendations are offered for stabilizing the industry amid ongoing military threats, including the active implementation of innovative technologies, attracting investments for the recovery and restructuring of enterprises, and supporting the domestic market to reduce reliance on imported energy resources. The study also presents assessments of potential long-term consequences for the industry, considering risks associated with the conflict’s duration and potential pathways for postconflict recovery. This analysis highlights how Ukraine can adapt to challenging circumstances and ensure the stability of its coal mining industry, while suggesting potential scenarios for sustainable development of the sector and the country’s energy security in the future.
SIGNS OF ENTERPRISE INNOVATION DEVELOPMENT IN EXTREME SITUATIONS
Authors:   Lviv Polytechnic National University, Rudiuk Yaroslav , Verbivskyi Nazar ,   Lviv Polytechnic National University
Published: February 2025

The identification of characteristics of innovation activities in enterprises during extreme conditions becomes especially important in the context of the globalization of the economy and the increasing risks associated with unpredictable crises, such as pandemics, natural disasters, and financial crises. This issue is of significant importance from both theoretical and practical perspectives. From a theoretical standpoint, a deep understanding of innovation activities in crisis conditions enriches the scientific literature with new insights on adaptive strategies and organizational behavior. Innovation is traditionally considered a key driver of economic growth and organizational adaptation, but studying the mechanisms of innovation activities in extreme situations can contribute to the development of new theoretical concepts that describe the interaction between crises and organizational innovation responses. The article demonstrates that enterprise innovation activities in extreme conditions are a key factor for sustainable development and adaptability to rapidly changing market challenges. It is substantiated that systematic innovation implementation, including strategic planning and active employee engagement, fosters an open innovation culture. This, in turn, enhances organizational adaptability, enabling more effective responses to unforeseen crises and allowing companies to seize emerging development opportunities. The argument is made that successful management of innovation processes relies on a thorough analysis of both internal company capacities and the external market environment. Thus, the study shows that a comprehensive approach to innovation – including strategic planning, monitoring, and continuous learning – is crucial for achieving sustainable development and ensuring long-term success in a dynamic business environment. These studies highlight that adaptability and flexibility in management, an innovation-oriented corporate culture, integration of customer feedback, and the development of flexible innovation strategies are key for enterprises aiming to survive and thrive in a dynamic and unpredictable business environment.
ASSESSMENT OF THE EFFICIENCY OF ONLINE TRADE CONSUMER GOODS
Authors:   Ukrainian State University of Science and Technologies, Semenova Tetіana , Strelnikov Yehor ,   Ukrainian State University of Science and Technologies
Published: February 2025

The article is devoted to topical issues of evaluating the effectiveness of online trade in consumer goods. The formulation of the essence of the concept of "online trade" and its place in electronic commerce was considered. The main methodical approaches of evaluating the effectiveness of online trade in the end consumer market were characterized. The usage of the methodology for evaluating the effectiveness of online trade was proposed. The methodology takes into account the specifics of the firm’s sales activity, its orientation on the B2C market, size, organizational form and factors of the external market environment. The usage of indicators was substantiated and proposed for a comprehensive assessment of the effectiveness of online trade in consumer goods: assessment of the effectiveness of the use of various means of entering the site; assessment of site page visits; evaluation of the effectiveness of banner advertising; advertisement click rate; conversion rate (by leads); conversion rate (per purchase); the number of repeated visits to the site; cost per view; the cost of attracting a lead; the cost of attracting a client; cost per sale; average check. The choice of optimal sales platforms on the Internet is based on the results of the calculation of the above indicators. The evaluation of the effectiveness of the online trade of a particular Internet store was carried out according to the proposed methodology, taking into account its features. A hyperlink on a search site (Google) is the most effective means of entering the site. Using banners on other sites is the least effective way. The conversion rate of the online store site for a purchase is 6.5 %, which indicates a sufficient level of efficiency of this sales channel. The conclusion about the high level of efficiency of online trade in the conditions of the online store “S-case” was made. Recommendations for improving the company’s sales policy on the Internet were offered. The opening of corporate pages and placement of targeted advertising on social networks Facebook and Instagram was suggested. This measure will lead to a 20–25 % increase in product sales in the first year, according to business owners.
FEATURES AND CHALLENGES OF TOURIST ACTIVITY MANAGEMENT
Authors:   Dnipro University of Technology, Bessonova Anna , Zakharova Svitlana ,   Alfred Nobel University
Published: February 2025

The article examines the peculiarities and modern challenges for the process of managing tourism activities. Rapid changes in the economy, global crises, environmental threats and the growing demand for authentic tourism experiences force tourism businesses to adapt to new conditions. This requires effective management, which ensures not only smooth functioning, but also long-term development of the industry. Tourism is considered as a multifaceted activity that combines social, ecological, cultural and economic elements. Tourism as an economic phenomenon is characterized by high economic significance. This industry not only contributes to the creation of jobs, but also stimulates the growth of related sectors: hospitality, transport, catering and entertainment. The dynamics of investments in the tourism sector of the economy of Ukraine were studied. The risks associated with the development of tourism have been studied. The social, cultural and economic risks of tourism management are given. The sphere of tourism is a complex, multifunctional industry that simultaneously affects the economy, environment, social and cultural spheres of society. Effective management of this industry requires considering all aspects in order to achieve sustainable development that meets both the needs of today and the interests of future generations. Modern challenges for the process of management of tourism activities are considered, operational, strategic, personnel and financial aspects of management in the context of tourism are investigated. Management acts as a coordinating centre in tourism enterprises, combining operational, strategic, personnel and financial aspects. This approach provides an integrated system that allows enterprises to function successfully even in changing market conditions, while maintaining their efficiency and orientation towards long-term development. Sustainable tourism is considered from the point of view of potential opportunities for the development of tourism management. The benefits of globalization in the context of the development of the tourism management system are presented.
THE ROLE OF THE SOCIAL ECONOMY AND SOCIAL ENTERPRENEURSHIPS IN SOLVING SYSTEMIC SOCIAL PROBLEMS
Authors:   National Technical University of Ukraine "Igor Sikorsky Kyiv Polytechnic Institute", Kostiunik Olena , Shchepina Tetiana ,   National Technical University of Ukraine "Igor Sikorsky Kyiv Polytechnic Institute"
Published: February 2025

The article is devoted to the study of the possibilities of social economy organizations and social entrepreneurships (social innovations, social enterprises and social entrepreneurship) to solve socioeconomic problems and improve the well-being of citizens of European countries. Four main types of social economy organizations that provide goods and services to their members or society as a whole are identified: cooperatives, mutual benefit societies, associations (including charitable ones) and foundations. It is proved that the main principles of social economy entities are the priority of people, social and environmental goals over profit, reinvestment of most of the profit to carry out activities in the interests of members/users or society as a whole and democratic governance. It is noted that the European Commission and the OECD Council have developed framework conditions for the functioning of the social economy; the EU also provides financial support to social entrepreneurship in the form of investments in capacity development, financial instruments and advisory support for providers of finance to social enterprises. The benefits of the social economy are revealed, such as: providing quality jobs for all, deepening democracy, social innovation, advocating equality, combating climate change, quality services. Examples of social enterprises are presented – Solar Sister, San Patrignano, Food Cycle UK, Sole Rebels, Delight Design. The meaning of the concept of “social innovation” is revealed as the process of developing and implementing effective solutions to complex and often systemic social and environmental problems in support of social progress. It has been proven that social innovation is the best means for understanding and creating social change in all its manifestations. Examples of social innovations include: charter schools – public schools that operate with some degree of independence from the traditional public school system, emissions trading – an approach to reducing pollution used to protect human health and the environment, and fair trade, which is that people in often poorer countries receive a fair share of the profits from the sale of their goods and can work in comfortable conditions.
STRATEGIC CHALLENGES OF DAIRY INDUSTRY DEVELOPMENT UKRAINE DURING THE WAR
Authors:   West Ukrainian National University, Lotysh Oksana
Published: February 2025

The article examines the main strategic challenges to the development of the dairy industry in Ukraine during the war. The start of the full-scale Russian invasion became a serious test for the dairy industry in Ukraine: the war affected all stages of milk production and processing. In particular, in the first months of the war, thousands of cows died in agricultural farms in the areas of military action. As a result, milk production and, accordingly, milk processing products decreased. Infrastructure was also damaged and logistics were disrupted. The lack of feed and veterinary drugs led to a decrease in animal productivity, and in some frontline areas forced farms to slaughter cows for meat in order to avoid huge losses. As a result of the increase in the cost of dairy raw materials, milk processing enterprises were forced to raise prices for their products. A significant challenge to the development of the dairy industry is the growth of the shadow sector for milk processing. The desire of producers to sell dairy products for export forces them to comply with international standards for the safety and quality of dairy products. And this, in turn, requires additional costs for the installation of innovative technologies both in the production of dairy raw materials and in its processing. The decrease in the purchasing power of the population and the decrease in the number of Ukrainians are significant factors in the decrease in demand for dairy products, and, accordingly, in the income of producers. Unequal conditions for the functioning of large industrial and household farms create risks for the latter in the availability of financial resources for updating the genetics of cows and production technology. State regulation of the dairy industry should stimulate farms and milk processing enterprises by abolishing the value-added tax on farm equipment and significantly reducing it for processors of raw milk, introducing preferential lending and state interventions in the event of sharp fluctuations in milk prices to stabilize price fluctuations in the market. Despite the challenges that arose during the war, Ukraine has significant potential for the development of the dairy industry and after the war can become a dominant participant in the European dairy industry.
Hubungan Peningkatan Kompetensi Aparatur Sipil Negara Dalam Menghadapi Era Revolusi Industri 4.0
Authors: Kusuma Hilda Anita
Published: February 2025

Penelitian ini bertujuan untuk menganalisis hubungan antara peningkatan kompetensi Aparatur Sipil Negara (ASN) dengan Revolusi Industri 4.0. Revolusi Industri 4.0 telah membawa perubahan yang cukup besar di dalam aktivitas serta berbagai aspek kehidupan, termasuk di dunia pemerintahan. Perkembangan teknologi yang pesat dan perubahan struktur pekerjaan menuntut ASN untuk meningkatkan kompetensinya agar dapat beradaptasi dengan era baru ini. Metode penelitian yang digunakan adalah kuantitatif dengan desain deskriptif dan analitik. Data dikumpulkan melalui kuesioner online yang disebar kepada 30 mahasiswa Politeknik STIA LAN Jakarta jurusan Manajemen Sumber Daya Manusia Aparatur. Analisis data yang dilakukan dalam penelitian ini menggunakan Uji Korelasi Pearson Product Moment di SPSS. Hasil penelitian menunjukkan bahwa terdapat hubungan positif yang signifikan antara peningkatan kompetensi ASN dengan Revolusi Industri 4.0. Hal ini menunjukkan bahwa ASN yang memiliki kompetensi tinggi akan mampu mengikuti perkembangan yang akan terjadi di era revolusi industri 4.0 maupun bekerja dengan lebih efektif dan efisien, sehingga meningkatkan kualitas kinerjanya. Kesimpulan dari penelitian ini adalah bahwa peningkatan kompetensi ASN merupakan faktor penting dalam menghadapi era Revolusi Industri 4.0. ASN yang memiliki kompetensi tinggi akan mampu untuk beradaptasi dengan perubahan teknologi dan struktur pekerjaan, serta mampu meningkatkan kinerjanya.
Kata Kunci: Peningkatan Kompetensi ASN; Revolusi Industri 4.0; Korelasi; SPSS.
Jalisco a futuro 2012-2032. Construyendo el porvenir. Tomo 8. Infografía
Authors:   Universidad de Guadalajara, Leal Moya Irma Leticia , Acosta Silva Adrián , Cortés Guardado Marco Antonio , Curiel Ballesteros Arturo , Canales Cerón Alejandro Isidoro , De León Arias Adrián , Escobar Latapí Agustín , Celis de la Rosa Alfredo de Jesús , Vargas Becerra Patricia Noemi , Silas Casillas Juan Carlos , Chavoya Peña María Luisa , De la Peña y Topete Guillermo Francisco Nicolas , Díaz Pérez Claudia del Carmen , Gómez López Alicia , Sánchez Bernal Antonio , Moloeznik Gruer Marcos Pablo , Zepeda Lecuona Guillermo Raúl , López Martínez Edgardo Flavio , Sánchez López José María , González Carranza Luis Alonso , Ramírez Moreno Virginia , Castillo Cortes Bernardo Antonio , Ortega López Gustavo Alonso
Published: February 2025

En este volumen se presenta la información más relevante contenida en los diagnósticos de Jalisco a futuro 2012-2032 en síntesis y de manera gráfica, con el propósito de facilitar su comprensión; está facilitada en infografías, elaboradas de acuerdo con los diversos temas que aborda el proyecto. Esta forma de comunicar los principales resultados de dichos estudios está dirigida tanto al público especializado como al que no lo es, y resalta algunos de los rasgos más importantes de las tendencias observadas en el periodo 2000-2010 en los temas sustantivos del desarrollo jalisciense.
Ética, corrupción y tributación internacional
Authors:   Universidad de Guadalajara/Jalisco/México, Daza Ramírez Leonardo Eliphas , Flores Ortega Gerardo ,   Universidad de Guadalajara/Jalisco/México, Sánchez Sierra Antonio ,   Universidad de Guadalajara/Jalisco/México
Published: February 2025

Este artículo analizó de manera reflexiva y teórica la ética y tributación internacional. El objetivo de esta investigación fue analizar la problemática de la evasión fiscal internacional, así como las propuestas para combatir los paraísos fiscales. Los resultados obtenidos demuestran que la investigación contra evasión fiscal internacional se sustenta ahora sobre bases sólidas en forma de estándares de intercambio de información que están siendo aceptados a nivel global y se configura como un naciente régimen fiscal internacional. En conclusión, es posible señalar la necesidad de intercambiar información del sistema financiero, así como promover la educación cívica, tributaria y sobre ética de lo fiscal que permitan disminuir la corrupción en materia fiscal.
Crecimiento Empresarial y su Influencia Sobre la Rentabilidad en las Empresas de la Cámara de Industria de Huaycán Peru
Authors:   Universidad Peruana Unión/Peru, Ortega Ocas Christian Moisés , Vásquez Campos Salomón Axel ,   Universidad Peruana Unión/Peru, Vásquez Villanueva Salomón ,   Universidad Peruana Unión/Peru
Published: February 2025

Ante el avance de los negocios y la inclusión de la tecnología como medio de publicidad para el crecimiento empresarial, es necesario conocer qué aspectos del crecimiento ayudan a mejorar la rentabilidad dentro de las empresas, independientemente de su tamaño. El objetivo de este estudio es determinar la influencia del crecimiento empresarial en la rentabilidad de las empresas de la Cámara de Industria de Huaycán. Se concluyó en que el crecimiento empresarial siempre que se lleva a cabo maximizando la gestión de los activos influirá en la rentabilidad.
Modelo de gestión para el cumplimiento de la transparencia en los gobiernos locales
Authors:   Universidad de Sonora/México, Zayas Campas María del Rosario , González Velasquez Leticia María ,   Universidad de Sonora/México, Barrón Wilson Modesto ,   Universidad de Sonora/México
Published: February 2025

Investigaciones realizadas a través del centro de transparencia de la Universidad de Sonora, describen que los municipios del sur de Sonora no cumplen con la Ley de Transparencia y acceso a la información pública, por otra parte está la falta de administración de la información para hacer del conocimiento público la rendición de cuentas de cada uno de los municipios; existen comités que definen las políticas de funcionamiento del comité de transparencia, a nivel estatal y municipal, siendo su actividad primordial lo que está estipulado en su objetivo específico que es: “acordar las políticas necesarias en cuanto a la instrumentación, coordinación y supervisión de la ley de transparencia, lo mismo para la obtención de la información en términos de las disposiciones aplicables en la materia, que garanticen el derecho de acceso a la información”, para cualquier ciudadano.
Análisis comparativo del régimen fiscal de una sociedad por acciones simplificada 2021-2022
Authors:   Universidad de Guadalajara/Jalisco/México, Rivera Lima Lizette , Valenzuela Rodríguez Sonia ,   Universidad de Guadalajara/Jalisco/México, Muñiz Cervantes Juan Antonio ,   Universidad de Guadalajara/Jalisco/México
Published: February 2025

Esta investigación tiene como objetivo comparar el régimen fiscal de una Sociedad por Acciones Simplificada (SAS) dentro del Régimen General de Personas Morales y el Régimen Simplificado de Confianza (RESICO) para personas morales, delimitando la investigación a un estudio de caso en lo particular sobre las disposiciones del Impuesto Sobre la Renta vigentes en diciembre de 2021 y enero de 2022. El trabajo fue un estudio cualitativo usando la metodología del análisis FODA (fortalezas, oportunidades, debilidades y amenazas), empleando la técnica de investigación documental y la observación directa. Los hallazgos mostraron que la ventaja principal del RESICO frente al Régimen General es que si la SAS supera los 5 millones de pesos en ingresos, el régimen fiscal podría seguir siendo el mismo aunque la sociedad se transforme y podría seguir con sus beneficios hasta que no rebase los ingresos por 35 millones de pesos.
La obra de Escher como aprendizaje de la visualidad
Authors: Ruiz Ramíre Víctor Alejandro
Published: February 2025

En mi disertación propongo considerar ciertas obras de Escher como una aportación a la comprensión de nuestra percepción visual. Para las personas que se dedican a las artes visuales en general, y al Diseño Gráfico en particular, algunos grabados de Escher entrañan una enseñanza que les permite encaminar su visualidad hacia la expresión artística. Mediante recursos visuales, la obra de este artista invita a la visión a reconocerse a sí misma en un gesto reflexivo sobre los procesos de la percepción visual, propiciando el aprendizaje de la visualidad. Entonces, en la obra de Escher asistimos al desencadenamiento de la dinámica entre enseñanza y aprendizaje, si la mirada contemplativa se abre a la aprehensión de sus propios elementos generativos de sentido desde el contacto con la obra de arte. Abordo dichos elementos a partir de lo que Bruno Ernst denominó en su tratado El espejo mágico de M. C. Escher como “figuras imposibles” dentro del campo de “la proyección del espacio tridimensional en la superficie”, expresión también acuñada por Ernst y que, desde su postura, correspondía a un tópico matemático en la gráfica de Escher. Las llamadas “figuras imposibles” implican la imposibilidad fuera del campo visual, es decir, que sólo son realizables por la visualidad, con lo que se manifiestan los rasgos distintivos de las artes visuales. Revisar desde una semioestésica fenomenológica las indagaciones de Ernst en torno a la obra de Escher permite fundamentar teóricamente la formación visual de quien estudia Diseño Gráfico en particular y artes visuales en general.
Purposes and Techniques of Persian Language Learning by Nonnative Speakers in Afghanistan: A Case Study of Takhar Province
Authors: Matiullah Hakimi  , Aminuddin Hashemi  , Noorullah Atef
Published: February 2025

The study investigated the purposes and techniques of learning the Persian language by nonnative speakers, its use in social settings, and learners’ motivation to highlight the necessity of planning a school-based learning curriculum, teaching methods, and providing its learning course materials in the country. A questionnaire with 30 items was used to collect data from 200 respondents from Taloqan city a northern city in Afghanistan. Participants were selected from university lecturers, school teachers, administrative staff, and businessmen who work in the exchange market. SPSS version 25.0 was used in data analysis. Descriptive statistics were used in data analysis. The results show that non-Persian speakers learn this language to use it in school education, academic studies, administrative affairs, and the business market. The Persian language plays a great role in Afghan people’s lives, as different linguistic groups learn it to use in the fields of education, official works, social communications, cultural behavior, media, and business activities. Learners mostly learn Persian in their childhood and teenage years using traditional techniques in informal environments and natural settings, as they learn it through their social interactions in school and open contexts and there is no systematic and purposive program for teaching and learning Persian. The of the study sows that Persian teachers and university lecturers have a big responsibility to  do researches regarding the subject and academic institutes are asked to make policies and plans to provide teaching techniques and course materials for Persian language learners.