bluuebunny/crossref_metadata_2025 huggingface dataset:
Dividing And Evaluating The Health Services Abilities In Kalar City
Authors: Ahmed Bnar Abdulwahab ,   Department Of Social Sciences, College Of Basic Education, Garmian University, Ahmed Sarkawt Hamakhurshid , Abbas Hoshamاnd Jawhar ,   Department Of geography, College Of Education, Garmian University,   Department Of Social Sciences, College Of Basic Education Salahaddin University
Published: July 2024

Research into the dimensions of distribution and evaluation of the capabilities of health services is of importance, as it is considered one of the most important social services that directly affect human life. The aim of this study is to analyze, divide and evaluate the capabilities of health services in Kalar. In order to achieve the desired goal, it depends on the basic statistics of quantity analysis .In using the (Arc GIS 10.3) program from the spatial analysis and statistical analysis depending on Average Nearest Neighbor. Moreover, finding the central points of Distribution Measuring Geographic, standard distance, and directional distribution.
Implementation of International Judgement of Arbitration within the Framework of International Agreements
Authors: Qadir Zahir Majid ,   Consultative Council Regional, Rasul Aram Mohammed ,   Department of Law, Faculty of Law and Management, Soran University
Published: July 2024

In this research, we discuss the application of international arbitration in Iraq in accordance with international agreements, and we discuss the most important agreements ratified by Iraq, to what extent these agreements create obligations to implement international arbitration in Iraq, and we have explained their terms and conditions, the methods of implementing arbitration orders and the cases in which it is not permissible to implement arbitration orders. International in Iraq. One of the most important needs of the era of globalization is the recognition of binding international rules and work to implement them, as non-recognition conflicts with the need for international trade transactions, because it creates obstacles and hinders the development of trade and economic relations. This paper is divided into two parts, the first part discusses the regional agreements of which Iraq is a member, and the second part discusses the application of the merger rule in accordance with international agreements.
Reuse of Materials in Contemporary Sculpture
Authors: Osman Soran Sahed ,   Department of Design, faculty of Arts, Salaheddin University, Shikh Mohammed Sangar Qadir ,   Department of Kurdish, collage of language, Salaheddin University
Published: July 2024

This research is entitled (Reuse of Materials in Contemporary Sculpture). Contemporary art was born after World War II in a complex political and economic environment that changed the world the most. These rapid changes changed the meaning and direction of art to such an extent that the viewer was no longer just a recipient but often became an integral part of the work. Wars and crises played the biggest role in the emergence of this trend, which caused people's thoughts, feelings, and beliefs to be separated from the rapid and unstable progress that came over the world in this century and which acquired a new language for the expression of events.
Exploring Social Welfare Regimes in the Context of the Iraqi Kurdistan Region
Authors: Irwani Muslih Abdulqahar ,   Department of Sociology, College of Arts – Soran University
Published: July 2024

Social policy derives from the welfare regime which is embraced in the political structure. Starting from this argument, this article provides an overview of social service provisions, and in light of major welfare regimes, it examines the adopted social welfare system in the Kurdistan Regional Government (KRG). In this article, social welfare is defined as a systematic attempt to provide the well-being of the population. Four social welfare approaches (Esping-Andersen’s three typologies of welfare regime plus socialism) are critically examined. Additionally, taking into account the politico-administrative structure, the ambiguity in the social welfare system of the KRG is explored. The article argues that the social welfare system of the KRG, after three decades of self-administration, cannot deviate from the socialist perspective inherited from the former Baathist regime, while a diversion in the KRG’s social welfare approach towards neo-liberalism is highlighted
Modeling and Simulation of 4-DOF RRPR Manipulator Robot Using MATLAB
Authors: Permadi Tesya , Ath Thahirah Al Azhima Silmi , Al Qibtya Mariya , Arief Hakim Nurul Fahmi
Published: July 2024

In recent decades, the rapid development of robotic technology has increased the demand for efficient and affordable robots, especially in the manufacturing industry. One type of robot that is commonly used is the robotic arm, which is capable of performing complex tasks with high precision and speed. This research focuses on the modeling and simulation of a 4-DOF RRPR robot manipulator using MATLAB software, including the SimScape Multibody Toolbox and Robotic System Toolbox. This study investigates various aspects of robot performance, such as joint angles, end-effector coordinates, and robot dynamics. With an emphasis on simulation, this research aims to accelerate the development of robotic technology and minimize the risks associated with physical implementation in the field. The simulation results provide valuable insights for improving the efficiency, precision, and reliability of robot manipulators in various applications. Furthermore, this research suggests future research directions, such as the exploration of advanced control systems to dynamically compensate for disturbances and the investigation of robots with higher degrees of freedom for more adaptive technology in challenging operational conditions.
Rola sędziego w kanonicznym procesie o nieważność małżeństwa – wybrane zagadnienia
Authors: Jaworski Zbigniew
Published: July 2024

Sądownictwo kościelne stawia określone warunki, aby powierzyć urząd sędziego duchownemu, a nawet świeckiemu. Kodeks Prawa Kanonicznego określa też uprawnienia i obowiązki sędziom kościelnym. Najczęstszym procesem w sądach kościelnych jest proces o stwierdzenie nieważności małżeństwa. Temat artykułu wprowadza w problematykę troski Kościoła o zbawienie dusz.
Problem badawczy artykułu koncentruje się z jednej strony na przepisach prawa, a z drugiej strony na aplikacji przepisów prawa w konkretnej sytuacji życiowej stron. Troska o prawdę obiektywną sądzonego małżeństwa przyświecała Autorowi artykułu, który ponad dwadzieścia lat sądził sprawy sporne małżeńskie i karne kapłańskie w dwóch sądach metropolitalnych. Materiał badawczy to ponad półtora tysiąca wydanych wyroków i dekretów oraz kilka tysięcy wniosków sędziowskich. Ważną sprawą we wszystkich procesach sądowych jest bezstronność i obiektywizm sędziego, co w prawie państwowym jest określane jako niezawisłość sędziowska.
Constitutional Freedom of Assembly as a Component of Deliberative Democracy
Authors: Gulińska Emilia
Published: July 2024

The article aims to analyse the legal regulations on the right to freedom of assembly and to show that freedom of assembly is a component of deliberative democracy. An analysis of the current legislation regulating this issue, from European standards to the national level, shows that it is a right of a political nature. Freedom of assembly is a civil liberty that allows citizens to influence the decisions of the authorities. It is also a component of a democratic state ruled by law and enables participation in social and political life.
The evolution of the architecture of preschool education institutions in modern Ukraine
Authors: Osychanskyi Viktor
Published: July 2024

The publication discusses the main stages of the evolution of the architecture of preschool education institutions and the study of architectural solutions in preschool educational institutions in modern Ukraine. Changes in the organization of space, the use of materials, and the functionality of buildings that affect the quality of the educational process and the comfort of children are analyzed. The historical context, modern trends and requirements for preschool education institutions are taken into account. The results can be useful for architects, teachers and government agencies responsible for the development of preschool education. The architecture of preschool education institutions in modern Ukraine reflects the historical, social and cultural changes that have taken place in the country. From the first private kindergartens to modern innovative centers, the evolution of these spaces reflects changes in approaches to education and childcare. The evolution of the architecture of preschools in modern Ukraine is a testament to the changes in society and its attitudes toward early childhood development. From private initiatives to state support, from standardized buildings to individually designed centers, this evolution continues to influence the formation of the future generation. Today, the architecture of preschools reflects the current regulatory requirements of Ukraine, with an emphasis on creating a safe, stimulating and inclusive environment for children. Institutions are becoming more integrated into community life, using energy-efficient technologies and innovative approaches to learning and development. The design of new preschools also takes into account the preservation of Ukrainian cultural identity. Elements of folk decor and a modern interpretation of traditional Ukrainian motifs can be found in the interiors and exteriors of kindergartens.
Meta-Omics Analyses of Organic and Conventional Fermented Vegetables Reveal Differences in Health-Boosting Potential
Authors: Guse Kylene , Mao Qingqing , Chen Chi , Gomez Andres
Published: July 2024

Naturally fermented vegetables may provide specific health benefits as they contain diverse nutrients, complex polysaccharides, probiotic microbes, and metabolites, which are transformed from fresh vegetables. Therefore, the kind of vegetable used to ferment and how they are grown may determine the types of health-promoting properties. To further understand the possible benefits of diverse fermented vegetables under distinct growing conditions, we compared the microbiome and metabolome of three different types of naturally fermented vegetables – carrots, peppers, and radishes, that were grown under conventional or regenerative organic growing systems. We profiled bacterial communities via 16S rRNA short read (V4 region) and long-read sequencing and fungal communities using ITS2 sequencing, in tandem with untargeted metabolomics (LC-MS). Results showed that the microbiome and metabolome of the fermented vegetables under each growing system is unique, highlighting distinctions in amino acid metabolites and potentially probiotic microbes (_P_<0.05). Regardless of the growing system, all fermented vegetables contained high amounts of gamma-aminobutyric acid (GABA), a critical neurotransmitter. However, GABA was found to be in higher abundance in the regenerative organic fermented vegetables, particularly in carrots (_P_<0.01) and peppers (_P_<0.05) and was associated with higher abundances of the typically probiotic _Lactiplantibacillus plantarum_. Our findings indicate that different vegetables grown in similar soils under different farming practices may influence the microbiome and metabolome of a fermented vegetable, with implications for their overall health-promoting potential.
Penerapan Triple Exponential Smoothing dan Arima dalam Memprediksi Produksi Crude Palm Oil
Authors: Vasella Anggi , Gusti Siska Kurnia , Handayani Lestari , Ramadhani Siti
Published: July 2024

Dalam bidang perkebunan sawit, PT.XYZ yang terletak di Provinsi Riau merupakan perusahaan yang menghasilkan salah satunya Crude Palm Oil (CPO). Diketahui bahwa dari 10 tahun terakhir produksi, harga jual yang cenderung tidak stabil berakibat terjadinya penimbunan stok. Maka dari itu, dilakukan peramalan jumlah produksi yang tepat agar masalah penimbunan stok dapat diatasi, sehingga penelitian ini bertujuan untuk melakukan prakiraan stok produksi CPO menggunakan perbandingan dua algoritma yaitu Triple Exponential Smoothing dan ARIMA. Peramalan melibatkan pengambilan data historis serta memprediksikannya untuk periode selanjutnya. Setelah dilakukan proses peramalan maka dilakukan pengujian tingkat kesalahan dalam peramalan memakai metode Mean Absolute Percatage Error (MAPE) untuk menunjukkan kisaran nilai kesalahan dalam perhitungan peramalan berdasarkan kesalahan terkecil. Output setelah dilakukan pengujian dengan metode TES mendapatkan tolak ukur Î±lpha=0,5, Î²eta=0,004, dan gamma Î³=1,0 tingkat kesalahan diperoleh dengan menggunakan akurasi MAPE 10,1% dan 1,4% untuk model ARIMA. Pada output metode TES mendapatkan kategori MAPE dengan kemampuan peramalan baik dan sedangkan output metode ARIMA termasuk dalam kategori MAPE dengan kemampuan peramalan sangat baik sesuai penilaian rentang MAPE. Peran penelitian ini dibutuhkan agar memberikan informasi kepada perusahaan terkait sebagai referensi tambahan dalam peramalan produksi CPO. Hasil kajian metode terbaik yang dilakukan mendapatkan kesimpulan bahwa metode ARIMA dengan perhitungan kesalahan terkecil dari nilai MAPE.
Perancangan Sistem Informasi Pergudangan pada Toko Besi Mega Baja Menggunakan Metode Metode Last In First Out (LIFO)
Authors: Somantri Somantri , Hermanto Hermanto , Wijaya Ramlan
Published: July 2024

Toko Mega Baja merupakan sebuah perusahaan bidang distribusi penjualan benda-benda baja, seperti besi, baja ringan, dan material konstruksi lainnya. Sistem pergudangan stok barang di toko Mega Baja masih manual, seperti mencatat stok secara manual dan menggunakan spreadsheet sederhana untuk mencatat masuk dan keluarnya barang. Hal tersebut tersebut menjadi tidak efisien dan rentan terhadap kesalahan manusia. Beberapa masalah muncul seperti sering terjadinya kesalahan pengetikan dan ketidak tepatan dalam mencatat jumlah barang yang masuk dan keluar dan  berakibat pada ketidakakuratan stok yang dapat mengganggu proses penjualan dan pengiriman barang. Spreadsheet yang digunakan belum ada integrasi antar departemen, sehingga sering terjadi miskomunikasi antara departemen penjualan dengan departemen gudang mengenai ketersediaan stok barang. Untuk menyelesaikan permasalahan tersebut dibuat sebuah perancangan sistem informasi pergudangan pada toko besi Mega Baja  menggunakan metode Lifo untuk mengatur proses ketersediaan barang agar lebih memudahkan pegawai dan metode waterfall untuk pengembangan sistem. Black box testing digunakan untuk pengujian, hasil pengujian menunjukan keberhasilan terhadap setiap pengujian halaman pada sistem informasi yang dibuat dan kesesuaian terhadap perancangan yang dibuat.
Klasifikasi Penyakit Stroke Jaringan Syaraf Tiruan Menerapkan Metode Learning Vector Quantization
Authors: Almahmuda Puspa Melani , Afrianty Iis , Sanjaya Suwanto , Syafria Fadhilah
Published: July 2024

Penyakit Stroke ialah salah satu penyebab kematian paling umum dan sering terjadi didunia termasuk Asia setelah penyakit jantung koroner dan kanker. Pemecahan masalah dengan melakukan klasifikasi penyakit stroke menggunakan metode Learning Vector Quantization (LVQ) dengan mengklasifikasikan data stroke dan tidak stroke (normal) berdasarkan gejala penyakit. Adapun dataset diperoleh dari situs Kaggle berjumlah 4981 data yang memiliki 10 variabel diantaranya jenis kelamin, usia, status pernikahan, hipertensi, penyakit jantung, tipe kerja, tipe tempat tinggal, tingkat avg glukosa, BMI (indeks massa tubuh), dan smoking status. Data tersebut dilakukan klasifikasi LVQ dengan membagi data yaitu 90:10, 80:20, 70:30 dan 60:40 dan parameter learning rate = 0,01 dan 0,001 serta epoch 1000. Dari proses klasifikasi tersebut maka didapatkan hasil akurasi tertinggi 70% dengan presisi 0,72 recall 0,70 dan f1 score 0,69, diperoleh dengan membagi data 90% : 10%. Berdasarkan hasil tersebut, metode LVQ pada penelitian ini mampu melakukan klasifikasi penyakit stroke dengan cukup  baik.
Aplikasi Pemesanan Menu Makanan dan Minuman Pada CafÃ© Berbasis Android
Authors: Divasasri Agya Rahmani , Sejati Rr. Hajar Puji
Published: July 2024

CafÃ© bukan hal yang baru kita temukan, seluruh wilayah yang ada di Indonesia terutama dikalangan remaja yang suka berkumpul dan melakukan pertemuan dengan teman atau berdiskusi kelompok untuk mengerjakan tugas sekolah atau kuliah. Kesalahan dalam permintaan juga sering terjadi, klien meminta menu A, namun disajikan menu B. Berdasarkan kasus-kasus yang dialami, eksplorasi ini merencanakan sebuah kerangka kerja yang diimplementasikan ke dalam sebuah aplikasi portabel. Selain itu, kemajuan teknologi yang cepat dari inovasi data dapat memberikan jawaban untuk masalah ini. Maksud dari pemeriksaan ini adalah untuk membuat sebuah aplikasi dengan menjalankan sebuah kerangka kerja yang dapat mengubah Teknik kerja pelayan restoran dalam meminta menu makanan dengan memanfaatkan gadget berbasis serbaguna. Dengan adanya aplikasi yang telah dibuat, maka konsekuensi dari tinjauan tersebut dapat membuat aplikasi permintaan menu pada restoran sesuai dengan yang direncanakan oleh peneliti. Aplikasi diharapkan mempermudah pelanggan dan pelayan cafÃ©.
Metode Graphic Rating Scales Untuk Managed Service Perangkat PABX Pada PT. Bank Danamon.TBK
Authors: Wicaksono Bagas Setiyaki
Published: July 2024

Perusahaan, industri dan perkantoran pada umumnya menggunakan salah satu teknologi telepon yaitu Private Automatic Branch Exchange (PABX) atau disebut juga sebagai PBX, merupakan suatu perangkat keras elektronik telekomunikasi yang berfungsi sebagai pembagi atau pengatur antara bagian internal (extension to extension) dengan external (out-going dan incoming). Metode GRS (Graphic Rating Scales) menjadi salah salah satu cara faktor pendukung dalam melihat performa PABX pada suatu perusahaan. Selain itu, metode ini pun banyak digunakan oleh perusahaan karena mudah dimodifikasi jika diperlukan adanya terhadap kriteria-kriteria yang menjadi bahan penilaian. Bank Danamon memiliki jaringan distribusi geografi yang terluas dari semua Bank di Indonesia dengan 500 kantor cabang, 790 ATM, serta didukung oleh lebih dari 13.000 karyawan. Adapun beberapa indikator PABX yang akan dinilai atau permasalahan yang akan dilihat dalam performa PABX itu sendiri diantaranya tahun instalasi PABX, kapasitas/kondisi hardisk, kapasitas RAM, CPU Usage atau beban penggunaan PABX dan lain-lain sehingga digunakanlah Metode GRS (Graphic Rating Scales) dengan pilihan penilaian baik, cukup dan tidak baik. Setelah sistem diuji cobakan dengan cara membandingkan monitoring PABX manual dengan menggunakan sistem yang telah dibuat, maka dapat disimpulkan bahwa sistem ini sudah layak untuk digunakan untuk Managed Service perangkat PABX pada PT. Bank Danamon.TBK. Kata Kunci: PABX, Graphic Rating Scales, Managed Service
Company Valuation and Influencing Factors: A Study of Automotive and Component Manufacturers Listed on the Indonesia Stock Exchange
Authors: Gunadi I Gusti Ngurah Bagus ,   Universitas Mahasaraswati Denpasar, Putra I Gede Cahyadi , Manuari Ida Ayu Ratih ,   Universitas Mahasaraswati Denpasar,   Universitas Mahasaraswati Denpasar
Published: July 2024

The company's value is crucial as it reflects the company's performance, which can influence investors' perception of the company. The aim of this research is to determine the influence of profitability, company size, liquidity, and managerial ownership on company value in the automotive and component manufacturing sub-sector on the Indonesian Stock Exchange (IDX) for the years 2017-2021. The population in this study consists of manufacturing companies listed on IDX from 2017 to 2021, totaling 13 companies, with a sample size of 12 companies selected through purposive sampling method. This study employed multiple linear regression analysis to investigate the factors influencing company value. The results reveal that profitability and managerial ownership have a positive and significant impact on company value, while company size has no significant effect. Interestingly, liquidity exhibits a negative and significant relationship with company value. These findings suggest potentially important areas for future research. Expanding the study to include additional variables, such as leverage, capital structure, and dividend policies, could provide a more comprehensive understanding of the determinants of company value
KOMBINASI RELAKSASI OTOT PROGRESIF DAN SPIRITUAL MINDFULNESS TERHADAP KECEMASAN PADA PASIEN PENYAKIT GINJAL KRONIK DI RUANG HEMODIALISA
Authors: Lestari Putri Indah , Lestari Trijati Puspita , Maghfiroh Isni Lailatul
Published: July 2024

Tujuan: Angka kejadian penyakit ginjal kronik diperkirakan meningkat 8% setiap tahunnya. Pasien hemodialisis sering mengalami kecemasan. Terapi farmakologi kecemasan dengan obat anti cemas (anxiolytic) dan non farmakologi dengan relaksasi otot, musik, murottal, mindfulness, serta aroma terapi. Tujuan penelitian untuk mengetahui pengaruh kombinasi relaksasi otot progresif dan spiritual mindfulness terhadap kecemasan pada pasien penyakit ginjal kronik di RSUD Dr. Soegiri Lamongan.
Metode: Desain penelitian Quasi Eksperimen dengan pretest-postest with control group. Populasi 190 pasien hemodialisis, sampel 66 pasien dibagi menjadi 2 kelompok yaitu 33 kelompok perlakuan dan 33 kelompok kontrol serta direkrut dengan teknik purposive sampling. Kelompok perlakuan diberikan intervensi kombinasi relaksasi otot progresif dan spiritual mindfulness 3 kali selama 2 minggu. Kelompok kontrol mendapatkan terapi standar. Penelitian dilakukan di ruang hemodialisa RSUD Dr. Soegiri Lamongan. Instrumen penelitian Standar Operasional Prosedur (SOP) kombinasi relaksasi otot progresif dan spiritual mindfulness, alat ukurnya kuesioner Zung Self Rating Anxiety Scale (ZSAS). Kelompok perlakuan pre-tes sebelum intervensi dan post-tes hari ke-8. Kelompok kontrol pre-tes hari ke-2 dan post-tes hari ke-9 kemudian dianalisis uji Wilcoxon dan Mann Whitney (α ≤ 0,05).
Hasil: Hasil penelitian terdapat perbedaan kecemasan sebelum dan sesudah diberikan kombinasi relaksasi otot progresif dan spiritual mindfulness pada kelompok perlakuan (p=0,000), terdapat perbedaan kecemasan sebelum dan sesudah pada kelompok kontrol (p=0,000), terdapat perbedaan kecemasan pre-tes (p=0,023) kelompok perlakuan dan kontrol serta perbedaan kecemasan post-tes (p=0,006) kelompok perlakuan dan kontrol.
Simpulan: Kombinasi relaksasi otot progresif dan spiritual mindfulness terbukti dapat menurunkan kecemasan lebih baik dibanding kelompok kontrol. Relaksasi otot progresif dapat merileksasikan ketegangan otot dan spiritual mindfulness dapat meningkatkan hormon endorfin dan menimbulkan ketenangan.
Post-2027 Cohesion Policy for All
Authors: Kaiser Tamás
Published: July 2024

The uneven development and territorial disparities in the European Union (EU) have been increasing for years and has now reached a level that increasingly threatens its economic and social cohesion as well as the political stability. Cohesion policy is therefore more important than ever to ensure the competitiveness and cohesion of the EU. Based on the critical overview of the relevant literature, policy documents, conceptions and narratives, the paper argues for a renewed cohesion policy with reinforced territorial dimension, that should focus on place-based strategies, keep balance between efficiency and equity, as well as capable working together with other EU and national policies and initiatives.
A Comparative Analysis of the Circular Economy Strategies of the EU Member States
Authors: György Ottília
Published: July 2024

This paper focuses on the circular economy and, within this, on the strategies prepared by EU Member States to move towards a circular economy. The European Commission’s 2014 Communication “Towards a Circular Economy: a Zero Waste Europe” launched the transition to a Circular Economy (CE) in EU Member States. Subsequently, not only has the EU issued a CE Action Plan and a number of documents over the last 9 years, but Member States have also developed their own national strategies for the transition to CE during this period. These strategies vary from country to country, not only being country-specific, but also very heterogeneous in their name, composition, form, objectives and timeframe. The main research question of this paper is what the EU Member States’ circular strategies contain, and what the member states focus on within each of the categories I have chosen, what are the common points, and above all, the similarities and differences along the individual categories. To answer the “what” question, I used quantitative content analysis, while to answer the “what kind of” question, I used qualitative discourse analysis. The research is timely because by 2023, all EU countries without exception will finally have published their CE strategies. Previous studies that have looked at similar aspects only provide partial comparisons, as not all countries had a CE strategy.
Is the Purpose of Cohesion Policy Changing?
Authors: Lapu Árpád
Published: July 2024

An effective cohesion policy is the backbone of the common market and European economy in general. It mitigates the negative effects of economic integration by strengthening the weakest links in the chain of European economic cooperation. The significance of cohesion policy is evident, however, there are worrying tendencies weakening its effectiveness. Not only does the Multiannual Financial Framework have less nominal resources allocated for cohesion in general, but the focus, objectives, and recipients seem to be shifting as well. By introducing the objectives of other policy fields into cohesion policy and deviating its resources for short-term crisis management, the development of regions and their cohesion seems to become a secondary, subsidiary objective. Without cohesion policy, the costs of accelerated economic integration can become unbearable for certain parts of the EU. Even though the European Parliament does recognise this tendency, it sends mixed signals during legislative and non-legislative procedures. There is only one solution for the change in the nature of cohesion policy and thus its hollowing-out – a strict separation of cohesion and non-cohesion goals and their allocation in the EU budget.
ОСОБЛИВОСТІ ВИКОРИСТАННЯ ХМАРНИХ ОБЧИСЛЕНЬ ТА ЇХ ЗНАЧЕННЯ ДЛЯ АГРАРНИХ ПІДПРИЄМСТВ
Authors: Бурдяк Михайло
Published: July 2024

Стаття присвячена дослідженню особливостей використання хмарних обчислень та їх значення для аграрних підприємств. Вказується, що у сучасних умовах швидкого розвитку інформаційних технологій аграрні підприємства стикаються з необхідністю підвищення ефективності виробництва та оптимізації управлінських процесів. Наголошується, що хмарні обчислення пропонують широкий спектр інструментів і послуг, які можуть значно полегшити управління агробізнесом та покращити його результати. Розглядаються основні переваги хмарних обчислень для аграрного сектору, включаючи збір та аналіз даних з різних джерел, оптимізацію використання ресурсів, прогнозування врожайності, покращення логістики та ланцюгів постачання, а також спільну роботу та обмін даними. Розглянуто найбільш популярні хмарні обчислення. Обґрунтовано можливі виклики, з якими можуть зіткнутися аграрні підприємства під час впровадження хмарних технологій, та шляхи їх подолання. Підкреслюється, що хмарні обчислення дозволяють аграрним підприємствам працювати з будь-якого місця та в будь-який час, знижуючи витрати на IT-інфраструктуру та підвищуючи мобільність і оперативність прийняття рішень. Зроблено висновки, що впровадження хмарних технологій сприяє підвищенню ефективності, конкурентоспроможності та стійкості аграрних підприємств на сучасному ринку.
ДО АНАЛІТИКИ ОЦІНКИ ФІНАНСУВАННЯ І ФІНАНСОВОГО ЗАБЕЗПЕЧЕННЯ РОЗВИТКУ СІЛЬСЬКОГОСПОДАРСЬКИХ ПІДПРИЄМСТВ
Authors: Савчук Василь , Собченко Михайло
Published: July 2024

Статтю присвячено пізнанню сутності фінансового забезпечення розвитку сільськогосподарських підприємств. Проведено фундаментальну оцінку розуміння аналітики в пізнанні сутнісних характеристик понять «розвиток», «фінансування» і «фінансове забезпечення». Розглядаючи фінансові можливості підприємств для успішного функціонування, узагальнено підходи науковців до визначення сутності категорій «фінансування» і «фінансове забезпечення». Обґрунтовано розмежування досліджуваних категорій за сутнісною ознакою та критерії їх залучення. Визначено, що незалежно від об’єкту для оцінки фінансування підприємств, необхідно враховувати можливі джерела надходження коштів, процес залучення яких досить різний. При цьому, обґрунтовано, що в сучасних умовах для вітчизняних підприємств, ключовим критерієм залучення джерел фінансування є не лише їх вартість, а також і можливість залучення коштів. Під час війни для забезпечення своєї діяльності та зростання не менше половини українських підприємств мають потребу в інвестиціях. На основі проведеного аналізу тенденцій діяльності сільськогосподарських підприємств у воєнний час виділено пріоритетні напрями фінансування, серед яких пріоритетність належить кредитуванню. Враховуючи особливості різних видів фінансування для сільськогосподарських підприємств та з врахуванням різних критеріїв їх ефективності, сформовано алгоритм процесу фінансування. Критична оцінка джерел фінансового забезпечення дозволила визначити, що інвестиції, гранти та фінансування сприяють підтримці сільськогосподарських товаровиробників, але залишаються актуальними проблеми із нестабільною державною політикою (в т.ч. значним податковим та адміністративним тиском), які негативно впливають на розвиток бізнесу. Акцентується увага на якості управлінських рішень, яка значно підвищиться якщо використовувана аналітика буде адекватно відображати фінансування і фінансове забезпечення як окремих категорій в контексті створення умов для успішного розвитку сільськогосподарських підприємств. Визначено місце і значення аналітичного моніторингу у системі оперативного менеджменту фінансування діяльності/розвитку сільськогосподарських підприємств.
ПЕРСПЕКТИВИ ВПРОВАДЖЕННЯ ПРИНЦИПІВ УПРАВЛІННЯ, ХАРАКТЕРНИХ ДЛЯ ВЕЛИКИХ КОМПАНІЙ З МЕТОЮ ПОКРАЩЕННЯ ФІНАНСОВИХ ПОКАЗНИКІВ ДІЯЛЬНОСТІ В МАЛОМУ БІЗНЕСІ
Authors: Заваденко Олексій , Колоша Василина
Published: July 2024

У цій статті наведені та узагальнені основні принципи управління, які характерні для великого бізнесу та можуть бути використані для впровадження у малому бізнесі. Основною метою дослідження є визначення основних принципів управління, які можуть бути імплементовані малим бізнесом з мінімальними витратами та враховуючи найбільші ризики, з якими стикаються суб’єкти підприємницької діяльності, що, насамперед, пов’язані з військовою агресією. Аналіз джерельної бази показує, що існує дефіцит досліджень з цієї тематики для українського ринку. Актуальність дослідження полягає в тому, щоб показати шляхи та методи впровадження управлінських принципів у сфері фінансів, маркетингу та менеджменту, запозичених у великого бізнесу для підприємців малого та мікробізнесу. Дослідження доводить, що застосовуючи принципи управління та інструменти, що традиційно вважаються характерними для великого бізнесу, малий бізнес здатен поліпшити ефективність своєї роботи, покращити фінансові показники своєї діяльності та підняти свій рівень впізнаваності на ринку серед конкурентів. Основними принципами, які можуть використовувати підприємці малого бізнесу, що розглядаються в даному дослідженні, є фокусування на потребах клієнта, гнучкість та адаптивність, автоматизація бізнес процесів, делегування повноважень, побудова бренду та захист інтелектуальної власності. Окрім основних принципів, дослідження надає інструментарій для їх впровадження. Серед основних інструментів у дослідженні розглядаються впровадження CRM системи, реєстрація ТМ, патентів та винаходів, використання ШІ та Chat GTP як одного з його головних інструментів, ERP системи, та прогнозування сценаріїв для оптимізації керування ризиками. Крім того, дослідження демонструє різноманітні способи залучення фінансових ресурсів для впровадження вищезазначених принципів та інструментів. Результати дослідження можуть мати практичну користь для керівників підприємств малого та мікробізнесу, а також фізичних осіб – підприємців, які шукають шляхи покращення фінансових результатів своєї діяльності та ефективного управління ризиками. Вищезазначені принципи та інструменти будуть корисними як для підприємців, які займаються продуктовим бізнесом, так і для тих, хто працює в сфері послуг.
Modern Methods of Increasing the Efficiency of Business Processes of Companies in the Era of Digital Transformation
Authors: Shkurat Mariia Ye. ,   Vasyl’ Stus Donetsk National University, Uzbek Hennadii R. ,   Vasyl’ Stus Donetsk National University
Published: July 2024

The article examines modern methods of increasing the efficiency of companies’ business processes in the context of digital transformation. The relevance of the topic is due to the need for enterprises to adapt to rapid market changes and technological progress. The aim of the work is to study and analyze modern methods of increasing the efficiency of business processes of companies in the era of digital transformation. To achieve this goal, in the course of the study, the authors defined the essence of the concepts of «business process» and «digital transformation», as well as established the relationship between the optimization of business processes and their digital transformation. Thus, it is determined that the manifestation of digitalization of operational activities and, in particular, business processes can be expressed through the use of the following tools: ERP systems, CRM systems, BPM systems, RPA, Internet of Things, Big Data, cloud technologies. The publication allocates the main methods of increasing the efficiency of business processes, such as: outsourcing, benchmarking, engineering, reengineering, merchandising, information and digital technologies, strategic planning, process-oriented management, etc. The experience of such successful companies as Amazon, Walmart, Starbucks, UPS, Microsoft, Procter & Gamble, which have implemented digital tools to increase productivity and reduce operating costs, is analyzed. These companies have been found to have achieved significant results through innovations in the digital sphere. Based on the research, the authors have developed recommendations for the use of digital tools in business practice. The following is proposed as worth to be applied: intelligent learning systems, gamification of business processes, virtual and augmented reality for training and marketing, blockchain technology to ensure transparency of supply chains, interactive reports and dashboards for real-time data analysis, as well as crowdsourcing innovations and microlearning to improve the skills of employees. Thus, the study highlights the importance of a comprehensive approach to digital transformation to ensure the competitiveness and sustainability of companies in today’s environment.
Transparency of the Process Approach to the Formation of Information and Logistic Support of Enterprises in the Conditions of the Spatial Circular Economy
Authors: Arefiev Serhii O. ,   Rhine-Main University of Applied Sciences
Published: July 2024

The article identifies the prerequisites for the formation of information and logistic support for oil transport enterprises while leveling threats to their stable functioning, analyzes the updated requirements and prospects for regulating macro- and microeconomic factors. The authors consider their mutual complementation based on the flow nature and the possibility (need) to be updated within certain time limits and functional spaces. It is proved that enterprises can more effectively determine the spatial stages of interaction with partners, reduce the time of information and logistic content in decision-making and implement new functional strategies that reflect the current phase of the life cycle. It is proposed to combine the approaches to the formation of support used in an adaptive combination, since changes in the conditions of the enterprise's activity require significant modifications of the original system of processes. This will help to avoid duplication, overlap and inability to link processes, which contributes to the maximum sharing and reuse of processes. The current trends in the functioning of oil transport enterprises as a supporting component of the country's economic development are studied and the relevant market is analyzed. The study of the infrastructure of oil transport companies is conducted, and it is noted that the main goal is to increase the volume of oil products transportation through main oil pipelines to ensure domestic consumption and transit to European markets. An additional strategic goal is to diversify sources and routes of oil supply to enhance Ukraine's energy security. Another important task is to maintain high standards of service quality and uninterrupted transportation, which requires careful maintenance and improvement of the infrastructure. Approaches to improving the early diagnosis systems of oil transport enterprises through macro- and micro-chains are developed, and key stages are identified for each of them, which become the basis for the formation of normative and logistic support. It is proved that transportation and return to the micro-chain are conditioned by the specifics of the scale and volume characteristic of this area of activity. Each link of the production process corresponds to a specific function aimed at ensuring optimal efficiency within the micro-supply chain.
The Role of Accounting and Reporting in the System of Management of Economic Security of Enterprise in Crisis Conditions
Authors: Melnychuk Inna V. ,   West Ukrainian National University, Frytskyi Volodymyr I. , Dubchak Olena I. ,   West Ukrainian National University,   West Ukrainian National University
Published: July 2024

The role of accounting and reporting in the enterprise management system is extremely relevant in the context of martial law and special rules for accounting and disclosure in Ukraine. The accounting and reporting system has changed with the adoption of a number of regulations to regulate accounting, accounting recovery procedures, preparation and submission of financial statements for the period of martial law or state of war, as well as special requirements for accounting and reporting after the termination or abolition of martial law. The aim of the article is to study the existing problems and substantiate the prospects for the development of accounting and reporting as the main tool of the system for managing the economic security of enterprise in crisis conditions. Researching, systematizing and summarizing the scientific works of many scientists, practical approaches to the organization of accounting have been identified, including the methods of reporting under martial law in order to ensure the economic security of Ukrainian enterprises. As result of the study, scientific-theoretical and methodological approaches to the development of accounting and reporting in crisis conditions have been substantiated, namely, new directions for improving accounting methods and principles that determine the paradigm of the economic security management system under martial law, as well as taking into account current global trends in the prospects and development of accounting, based on the application of provisions of international standards that have an impact on the development of a unified accounting and information system. Proposals are made on the procedure for reflecting information in the accounting and reporting of financial indicators under the influence of emergency events related to the imposition of martial law in Ukraine, the methodology is substantiated and the procedure for disclosure of the main financial indicators in the reporting is proposed, taking into account the principles of continuity and consistency in accordance with the requirements of NAS and IFRS.
Fiscalization: EU versus Ukraine
Authors: Andrushchenko Volodymyr L. ,   State Tax University, Tuchak Tetiana V. ,   State Tax University
Published: July 2024

The aim of the article is to reveal the content and tools of fiscalization, to outline the foreign experience of fiscalization of the tax process and to assess the current state of the fiscalization procedure in Ukraine, to clarify its national specifics. Fiscalization of cash payments through the use of registrars of settlement transactions is becoming increasingly popular. The latest technologies simplify control and potentially facilitate and reduce the cost of the tax administration process. Digitalization as a process of using digital technologies in document management has become an information-technological prerequisite for fiscalization. The use of registrars of settlement transactions, especially software registrars of settlement transactions, simplifies doing business for economic entities. In particular, the use of cloud technologies makes it possible to turn any computer or smartphone into a «virtual» registrar of settlement transactions. After all, the most common argument against general fiscalization is the economic one, i. e. the cost of equipment and the cost of its maintenance. The article compares the functional features of hardware registrar of settlement transactions and software registrar of settlement transactions. The dynamics of the use of various modifications of registrars by entrepreneurs is analyzed. It is found that recently preference has been given to software registrars of settlement transactions, because according to experts, the operating costs of hardware registrars are almost three times higher than those of software registrars. The resumption of liability for violation of the procedure for making payments for goods (services) has created additional risks for business in the form of penalties. As result, it is determined that fiscalization should be considered in the context of anti-corruption tax reform, which is aimed at simplifying and reducing the cost of doing business for bona fide business entities, aligning the rules of the game. Fiscalization helps to reduce tax evasion and reduce the share of the shadow economy. In Ukraine, the shadow economy is mostly associated with small business, as it is more difficult to control and often does not keep full records. The argument in favor of fiscalization is the reduction of abuse of the simplified taxation system as a result of control over sales volumes. Registrars of settlement transactions can be effectively used to prevent trade in smuggled goods, in particular for customs post-audit.
The Historical and Theoretical Aspects of of Studying the Swedish Development Model
Authors: Panova Iryna O. ,   V. N. Karazin Kharkiv National University, Iliushchenko Ihor I. ,   V. N. Karazin Kharkiv National University
Published: July 2024

Swedish model of development is one of the most successful in the world, with high levels of well-being, social equality and economic stability. An analysis of its historical and theoretical foundations allows us to understand what factors contributed to the achievement of these results. In today’s world, many countries face challenges such as economic inequality, aging populations, migration crises, climate change, etc. The Swedish model can offer valuable experience that can be adapted by other countries to address these challenges. The object of the research is the Swedish model of socioeconomic development. The subject of the research is the historical and theoretical aspects of of studying the Swedish model of development. The aim of the article is to study the historical prerequisites and stages of formation of the socioeconomic policy of Sweden. In the course of the research, the methods of analysis and synthesis, the theoretical method, the method of comparison, the calculation and constructive method, the analytical and prognostic methods were used. The article highlights the socioeconomic and political profile of Sweden; the main stages of historical development and formation of socioeconomic policy of Sweden are identified. The authors concluded that national models of economic development, despite some common features, demonstrate unique characteristics in each country. An important aspect of the success of such models is the reliance on general principles and norms that promote socioeconomic growth. The success of the socioeconomic policy of any country is based on deep historical values, an active foreign policy and reliable social protection of citizens, including access to education, health care and social support. Achievements in the economic sphere allow Sweden to conduct an active foreign policy and strengthen its position in international organizations and entities. Sweden also uses economic leverages to advance its foreign policy goals, which provides it with influence in the international arena not only economically, but also politically and strategically. In the future, Sweden must maintain a balance between a high level of social protection and economic sustainability. It is important to improve strategies to combat unemployment and stimulate the development of innovative sectors of the economy in order to ensure the sustainability and competitiveness of the Swedish economy at the international level.
Conceptual Principles of the Development of Ecologically Safe Nature Use in the Post-War Reconstruction Period of Ukraine
Authors: Levkovska Liudmyla V. ,   Institute of Demography and Quality of Life Problems of the National Academy of Sciences of Ukraine, Shpylova Yuliia B. , Omelchenko Alla A. ,   Institute of Demography and Quality of Life Problems of the National Academy of Sciences of Ukraine,   Institute of Demography and Quality of Life Problems of the National Academy of Sciences of Ukraine
Published: July 2024

The aim of the article is to study the improvement of the system of ecologically safe nature management in the post-war period of Ukraine’s recovery. The substantiation of scientific principles and practical recommendations for the formation of such a system is of social and economic importance and provides a basis for achieving effective use, protection and reproduction of natural resource potential in the conditions of post-war revival. The substantive and functional features of the system of ecologically safe nature management are defined and the principles and approaches to it as a conception that indicates the features of the use of natural resources and the environment, taking into account ecological aspects and the preservation of natural balances, are analyzed. The socio-ecological-economic prerequisites for the development of the system of ecologically safe nature management are considered; the relationship between sustainable development and environmental development through the achievement of sustainability and viability of the economy and ecological restrictions on the use of natural resources together with environmental rights, responsibilities and safety of the population. Strategic priorities of ecologically safe nature management in the context of post-war reconstruction of the country are proposed, which should focus on a certain vector of development of the State in accordance with regulatory documents and are based on the achievement of European standards in the context of the implementation of the Association Agreement with the European Union and the European Green Deal.