bluuebunny/crossref_metadata_2025 huggingface dataset:
Il limite, il bisogno e il desiderio
Authors: Corsi Michele
Published: December 2020

L'articolo verte sulla triade limite, bisogno e desiderio. Partendo dal riconoscimento che il limite è consustanziale all'educazione. Anzi, che il limite è la meta-regola che dovrebbe ispirare le singole regole. Per passare, poi, ad analizzare il desiderio sulla scorta di Lacan, Freud e di altri Autori. Col desiderio che è altro dal piacere e dal godimento. E con l'oggetto del desiderio che è un fantasma o un'illusione. Col bisogno, infine, che è la risposta pedagogica al desiderio, definendo uno stato di urgenza reale, connotato fisiologicamente, del soggetto. Quello stesso bisogno, riconosciuto e limitato, che è la risposta a un godimento possibile e praticabile e, ugualmente, a una domanda ben posta e articolata. Un bisogno attualizzato, per quantità e qualità, dall'educazione. Nell'ottica delle tre grandi finalità dell'educazione: libertà, autonomia e responsabilità. E con la pedagogia medesima che non legifera, ma offre strumenti per il loro corretto esercizio. In grado così, il rapporto educativo, di educare i desideri, di sottometterli al principio del piacere e, laddove questo fallisse, di riportare il tutto al principio di realtà, faro e fondamento dell'educazione.
L'inclusione come un prisma: significati e prospettive di una incursione nel catalogo OPAC del SBN
Authors: Miatto Enrico
Published: December 2020

Il termine 2inclusione" sul piano interpretativo e descrittivo dei fenomeni sociali si offre con una pluralità di significati e di caratteristiche che lo identificano, distinguendolo da altri fenomeni descrittivi dell'umano. Allo scopo di produrre uno stato dell'arte e di cogliere i macro ambiti in cui il termine viene utilizzato, l'articolo propone un'analisi sulla sua presenza nella pubblicistica italiana attraverso l'interrogazione dello strumento On-line Public Access Catalog del Servizio Bibliotecario Nazionale. Focus dell'analisi è il periodo dal 1999 al 2019. Dall'analisi delle occorrenze sono desumibili macrocatergorie a cui i titoli delle opere considerati sono stati ricondotti. Ne emerge un netto slittamento sul versante educativo che alimenta di certo i saperi disciplinari pedagogici
Tecnologie digitali nei sistemi di Comunicazione Aumentativa Alternativa per allievi con Disabilità Cognitive
Authors: Fontani Saverio
Published: December 2020

Le Disabilità Cognitive sono presenti in una significativa quota delle disabilità evolutive, e molto frequentemente al deficit intellettivo è associato anche quello comunicativo. In tempi recenti, le tecnologie digitali hanno favorito lo sviluppo di ausili assistivi basati sui Sistemi di Comunicazione Aumentativa Alternativa. In questo articolo sono presentati i principali ausili comunicativi di ordine digitale che presentano opportunità per lo sviluppo delle competenze comunicative dell'allievo con Disabilità Cognitive.
Distanze globali, interdipendenze sociali e prossimità umane: dalla ricerca di relazione alle progettualità condivise
Authors: Deluigi Rosita
Published: December 2020

Il bisogno degli altri è una costante nella nostra esistenza costellata da incertezze e precarietà. Come intessere relazioni significative, anche in chiave educativa, a fronte di tempi e spazi che sempre di più assumono valore solo nel presente sottraendo speranza al futuro? Questo interrogativo farà da sfondo al saggio che intende riflettere sulla necessità di orientarsi in contesti plurali e globali, senza trascurare la specificità di ogni luogo esperienziale. L'intento è di delineare alcuni orientamenti pedagogici per superare i muri di segregazione, eretti per proteggere identità effimere, e per promuovere la crescita consapevole di soggetti dialogici e di comunità generative. La profondità del tempo presente può costituire il substrato per declinare potenziali cambiamenti e per ampliare le prospettive progettuali del singolo e della collettività. Andare alla ricerca delle interdipendenze che connotano l'esistere umano significa aver cura dei legami, alimentando processi di conoscenza di sé e di partecipazione corresponsabile. Ecco perché, per favorire logiche comunitarie sostenibili, lo sguardo attento dell'educatore non trascura le distanze, le differenze e le disuguaglianze
Famiglie e fantasmi di famiglia nell'adozione
Authors: Delvento Erika , Luzzatto Leonardo
Published: December 2020

L'articolo prende in considerazione il concetto di "fantasma" dei genitori originari e la parte che esso svolge nella costruzione del mondo relazionale del figlio adottivo in seno alla nuova famiglia e della sua identità personale. Gli autori, tramite riferimenti psicodinamici e sistemici, si muovono verso la proposta dell'adozione come un sistema relazionale aperto, avanzando ipotesi per un efficace lavoro di sostegno alla riuscita dell'adozione.
La malattia infiammatoria cronica intestinale: cure integrate in ottica Pnei
Authors: Bottaccioli Anna Giulia
Published: December 2020

La malattia infiammatoria cronica intestinale (MICI) è una malattia idiopatica autoimmune che colpisce l'apparato digerente a causa dalla risposta immunitaria disregolata contro la microflora intestinale. I due principali tipi di MICI sono la rettocolite ulcerosa (RCU) e il morbo di Crohn (MC). Lo studio dell'asse intestino-cervello applicato alle MICI ha correlato lo stress con il peggioramento dell'attività di malattia. Durante lo stress, il cortisolo incrementa la permeabilità della barriera intestinale, favorendo la disbiosi intestinale e l'attivazione immunitaria in senso pro-infiammatorio. Un altro elemento osservato nelle MICI è l'alterazione del sistema neurovegetativo e in particolare la riduzione delle fibre efferenti vagali nel tratto digerente con conseguente fallimento del riflesso anti-infiammatorio vagale ed aumento dell'infiammazione. Vengono illustrate le evidenze scientifiche di approcci terapeutici non farmacologici integrati alla terapia standard delle MICI, come dieta anti-infiammatoria, pre- e probiotici, trapianto di microbiota fecale, fitoterapia, stimolazione nervosa vagale, agopuntura, terapie mente-corpo (meditazione, yoga e rilassamento) e psicoterapia.
Influence of microwave treatment on quality parameters of snacks food. Impact issuees
Authors: Goszkiewicz Anna , Kochanska Ewa , Korczak Katarzyna , Potapov Volodymyr О. , Prasol Svitlana
Published: December 2020

The following publication presents results of the research on a new, innovative, mild technology of food processing with microwaves technology in order to develop novel food in the form of “on the go” healthy snacks. Different aspects of microwave treatment technologies within the context of physical model of electromagnetic field interaction with a food product, marketing and energy aspects were considered. Furthermore, comparison of sensory quality of conventionally and microwave treated nuts was shown, which is a key feature of nuts, seeds and dried fruits for most consumers. A comparative LCA analysis of convectional and microwave roasting was performed as well.
The Methodical Instrumentarium for Assessing the Financial Potential of the Retail Trade Enterprise
Authors:   Kharkiv State University of Food Technology and Trade, Fylypenko O. M. , Koliesnik T. S. ,   Kharkiv State University of Food Technology and Trade
Published: December 2020

The article is aimed at substantiating the methodical instrumentarium, the directions of analysis and assessment of the financial potential of retail trade enterprises. In the course of research, the content of strategic financial analysis for retail trade enterprises is defined. It is proved that an important direction of strategic financial analysis is the study of the financial potential of retail trade enterprises, which is proposed to be carried out in view of two aspects: 1) determining the availability and sufficiency of financial resources; 2) analysis of the level of development of financial competencies. The tasks that are being solved during the assessment of financial capabilities of enterprises are defined. The analytical system for assessing the financial potential of retail trade enterprises is substantiated, which takes into account the status of both resource and competent components of financial potential according to the criteria for availability of financial resources, their provision with sources of financing, as well as the level of development of financial competencies. This allowed to ensure the complexity and systematicity in the research of internal financial capabilities of retail trade enterprises. To study the status of available financial resources, a system of indicators has been developed, allowing to investigate the resource component of financial potential according to the criteria for the availability of financial resources and their provision by sources of financing. The main components of financial competencies of retail trade enterprises are: competences to ensure solvency, increase business activity and profitability, competence in value management. To define the level of their development, the enterprises were offered a system of estimating indicators. The research of communication of the status of the resource component of financial potential and the development of financial competencies is proposed to be carried out using the method of combination analytical grouping.
The Recovery of Rural Green Tourism in COVID-19 Conditions as an Instrument for the Renovation of the Agrarian Economy
Authors:   Educational and Scientific Institute of Continuing Education and Tourism of the National University of Bioresources and Environmental Management of Ukraine, Kovalova O. V. , Samsonova V. V. ,   Educational and Scientific Institute of Continuing Education and Tourism of the National University of Bioresources and Environmental Management of Ukraine, Gakal T. O. ,   Kherson State Agricultural University
Published: December 2020

The article proves that modern globalization challenges create unique opportunities for the recovery of rural green tourism, outlining the prospects for its attribution to strategically important sectors of the national economy on the grounds of priority, resilience and responsibility. However, achieving such results is impossible without appropriate organizational and economic provision for the development of infrastructure of enterprises of rural green tourism, where the State-based levers and instruments play a special role, because due to the sudden, unprecedented drop in demand, the travel and tourism sector will require, first of all, financial incentives with regard to support and recovery. The article is aimed at determine the potential for the recovery of green rural tourism in the conditions of COVID-19 as an instrument for the renovation of the agrarian economy. It is specified that the development of normative and legal provision for the activation of economic activity in the sphere of rural green tourism is a basic condition for the formation of a legal framework for the development of this type of tourism and attraction of investments in this industry. The main determinants of infrastructure development of rural green tourism in Ukraine have been identified and priority measures for the development of rural green and gastronomic tourism in rural areas for the future period are proposed. According to the authors, the active development of rural green tourism in Ukraine necessitates the following: carrying out an analysis of the current system of railway communication between cities and adjusting it to the tourist map of the country; increasing the level of responsibility of carriers for their activities and create conditions for safe passage through the territory; to carry out repairs not only of nationally important roads, but to maintain local roads in good condition as well; improving the quality of road infrastructure, with a focus on placing the appropriate identifying signs for both historical tourist sites and objects of rural green tourism; increasing the efficiency of the State regulation in this sphere. Prospects for further research are to determine the feasibility of implementing the world experience of recovering the tourism industry, particularly rural green tourism.
Import Operations with Goods: Features of Taxation and its Accounting Reflection
Authors:   Lviv Polytechnic National University, Lytvynenko N. O. , Nashkerska M. M. ,   Lviv Polytechnic National University, Fal Y. Y. ,   Lviv Polytechnic National University
Published: December 2020

The article, based on the analysis of views of scholars on the essence of the term of «import operation» and establishing the relationship of its content with the terms of «import activity» and «import», suggests a generalized definition of the term of «import operations with goods» as an aggregate of inter-relational actions, that are carried out by the subject of one country by means of buying (acquiring) commodity and material valuables from a resident of another country with mandatory or optional crossing of the customs border for further use (consumption) of such assets or their marketing. Import operations with goods are part of import activities. On analyzing the current legislative and normative regulations of foreign economic activity, the peculiarities of import operations carried out by entrepreneurial entities in Ukraine were disclosed and some inconsistencies in the accounting display of certain costs related to customs clearance of goods during import together with tax credit for the operations on the import of goods into the customs territory of Ukraine were identified. In order to correctly define the income taxation base for enterprises that carry out import operations with goods, it is proposed to differentiate (with the appropriate guidance, provided in the annex to the regulation on accounting policy) the non-base costs related to customs clearance of imported goods as those included in the original cost of goods under the article «Other expenses», and those related to the costs of certain period. The article proposes particular directions for improving the reflection in the system of double-recording of the tax credit on the operations of the import of goods into the customs territory of Ukraine, which will ensure compliance with the indicators both in the value added tax declaration and on the taxpayer’s personal account, considering their analytical context.
The Accounting and Analytical Provision of Management of the Non-Material Assets of Enterprise
Authors:   Kharkiv Institute of Trade and Economics of Kyiv National University of Trade and Economics, Melnychuk M. O. , Kryshtopets Y. M. ,   Kharkiv Institute of Trade and Economics of Kyiv National University of Trade and Economics
Published: December 2020

The article is aimed at examining the economic ground of the formation of information-analytical provision for the management of non-material assets of enterprises. A review of normative and professional literature showed that the concept of«non-material assets» is used in terms of their use as property of the owner, which has no materially reserved form and can be identified in the following way: as means of work – resources with a term of use for more than one year in order to obtain economic benefits for the enterprise; as objects of intellectual property rights. In order to strengthen the significance of information about non-material assets, their classification for accounting and economic analysis purposes by a number of features and relevant types is closer defined, allowing to form and provide disclosure in the financial statements. For modern domestic accounting methodology, accounting policy on a separate accounting object is a priority, so the article proposes a generalized architecture of accounting policy on non-material assets in the following three blocks: general, methodical, organizational and technical parts. Each block is imbued with with basic components that ensure the implementation of accounting policy on non-material assets at the enterprise. Taking into consideration the accounting objects concerning non-material assets of the enterprise, both external and internal factors that influence the elements of accounting policy are generalized. It is recommended to introduce a system of analytical accounting of accounting nomenclatures on the following objects of non-material assets: capital investments, identifiable objects and not always identified objects. The main directions of economic analysis of non-material assets at the enterprise are formed by developing the appropriate algorithm. The proposed algorithm can be used for carrying out analysis along with formation of analytical indicators on non-material assets in order to substantiate managerial decisions in the system of implementation of the enterprise’s development strategy.
Principles of Financial Stability of Investment Funds
Authors:   Volodymyr Dahl East Ukrainian National University, Morhachov I. V. , Ovcharenko I. I. ,   Volodymyr Dahl East Ukrainian National University, Zos-Kior M. V. ,   Poltava State Agrarian Academy, Rudiashko A. I. ,   Volodymyr Dahl East Ukrainian National University
Published: December 2020

The purpose of this work is to substantiate the principles of financial stability of investment funds, which are inverse (opposite) to the principles of creating financial pyramids. The elements of scientific novelty include the specification of the peculiarities of compliance with the principles of financial stability of investment funds in modern conditions in Ukraine. An investment fund is also a kind of financial pyramid, but it can be created on the basis of the principles of stability, which are the opposite of the rules of existence of fraudulent financial pyramids. The such principles are defined as: dominance of assets over liabilities and minimization of overhead costs (including advertising); income from assets must exceed the value of liabilities; use of financial leverage or formation of assets according to a certain rule, which cannot be achieved by an individual investor; transparency and controlThe economic reasons for the existence of investment funds are considered, and the reasons for the success of individual financial institutions, which are essentially the relevant funds: Vanguard S&P 500 ETF and Berkshire Hathaway, are analyzed. The structure of the balance sheet of the investment fund is determined, which allows to adhere to certain principles of financial stability and use financial leverage. It is specified that an individual investor (individual) cannot use financial leverage for investment activities in the stock market, as it cannot issue bonds. The use of borrowed funds (broker or bank loans) allows an individual investor to make only short-term speculations that are very risky. At best, the average individual investor will only succeed in reaching the level of the S&P 500 stock index, while the investment fund will be able to exceed this index through the use of financial leverage.
Analyzing the Efficiency of Local Taxation in Ukraine
Authors:   Ivan Franko National University of Lviv, Hnativ V. A. , Zamaslo O. T. ,   Ivan Franko National University of Lviv
Published: December 2020

One of the key factors on which the efficient functioning of the entire national economy depends is the organization of the State taxation system. In today’s conditions, a sufficient amount of revenues of local budgets are needed to meet the social needs of the population, to solve problems of local nature at the administrative-territorial level. For the successful social and economic development of territories, it is necessary to have a reasonable amount of funds in the budget, as well as a plan for the efficient use of these funds. As result of the research, the essence of local taxes and their efficiency are allocated. It is specified that the Tax Code is a prerequisite for fulfilling the tasks of tax reform and a step towards creating a more perfect taxation system. The current status of the revenue base of budgets in Ukraine, the dynamics of collections of taxes and fees in budget revenues during 2014-2019 are analyzed; the role of local taxes in the formation of the revenue part of local budgets is defined. The results of the process of financial decentralization in Ukraine are summarized, in particular, the increase of powers that can be transferred to the local level in order to increase the independence of local budgets and improve the inter-budget relations. The mechanism of budget alignment, which replaced the formula for distribution of the volume of inter-budget transfers, is researched. The necessity of further reform of local taxation taking into account the competitive advantages and interests of each individual region, optimization, expansion of the base of local taxation and the right of local authorities to establish and collect local taxes and fees in order to avoid problems of forming the revenue base of local budgets of Ukraine is substantiated.
The External Debt Problem of Developing Countries
Authors:   Russian New University «RosNOU», Ahsan Diya Abdul Hussain
Published: December 2020

The article is aimed at researching the problem of external debt of developing countries. The current status of external debt of developing countries is analyzed. The growing demand for investors, combined with the growing number of firms looking to take on large debts, has led to a deterioration in underwriting standards and the credit quality of such loans. The grounded relevance of the use of borrowing resources today is not necessarily a bad thing, even on the contrary – it is one of the most effective ways to stimulate the growth of the economy. When these resources are used targeted and efficiently, they generate more revenue for the borrower. But this gets worse when loans are used inefficiently, that is when they stimulate excessive consumption rather than bring in additional benefits. The author concluded that the reasons for the current fears began long before the crisis of 2008. A debt is not a bad instrument if it is used to finance investments that make a profit or create assets that are worth more than the debt itself. It’s hard to find such data, but if we trace the tendency of global growth and compare it to the tendency of debt accumulation, we’ll see that doesn’t happen. Therefore, it seems that the situation is out of control, i.e., debts continue to accumulate, excessive accumulation of loan portfolios increases, and low interest rates imply the survival of companies and countries. This leads to liquid risks with the expiration of the debt repayment period. Governments have been addicted to increased loans – none of the more developed economies could cope with a possible tightening of monetary policy. This means that when the time comes to severely lower the credit shoulder, economic growth will suffer. Central banks, in turn, find themselves trapped because maintaining such loose monetary policy and a high credit shoulder poses a risk of forming the price bubbles. It is determined that while rates remain at current low levels, investors will be looking for a bigger return, which means taking more risk – this, in turn, could trigger the «butterfly effect», causing destruction to the entire financial system.
The Innovative Component of Economic Growth of Ukraine
Authors:   Odesa National Economic University, Kukharska N. O.
Published: December 2020

It is illustrated that the basis of economic growth for Ukraine and the only opportunity to take its own place among developed countries is to embark on the path of innovative development. The evolution of conceptions describing the impact of innovation on the process of economic growth within the limits of a country is traced, the existing models of innovative development are explored. The statistical relationship between the level of development of the economy and the amount of financing for innovative processes is specified. The theoretical studies on the impact of financing for innovation on economic growth are justified by the results of the author’s own econometric analysis. On the basis of the comparison of international ratings, the main problems are identified and the peculiarities in the formation of an innovative economy in Ukraine along with the factors influencing its development are analyzed. It is substantiated that Ukraine still has sufficient innovation potential (in particular, high quality of human capital, wide coverage of the population with higher education, growing level of exports of IT services, development of both fixed and cellular communication, dynamics of patent activity), constituting the main and necessary component of modernization of the economy and its transition to a new technological level. However, due to the difficult socio-economic and political situation, the lack of imperative and vector of scientific-technological development and modernization of the country in terms of public policy, as well as an adequate strategy for innovative development, Ukraine loses a number of its competitive positions in the world market, especially in the market of high-tech products. The author substantiates the necessity to move in the nearest time from theoretical design of the «problematic field» of priorities of the State innovation policy to the strategizing processes, which include: choosing the most adequate model of innovation development; elaboration of a methodological instrumentarium for allocation from a wide range of scientific-technological and organizational-economic innovations the most significant for the growth of the economy and, on this basis, selection of the main priorities for the scientific-technological development of the country; development of a realistic strategy taking into account the interests of all stakeholders: representatives of government, business and science; ensuring financial, institutional, infrastructure and other mechanisms of its implementation; strict control over the mechanisms for strategy implementation.
The Value and Content of Investment and Innovation Activities of Domestic Enterprises
Authors:   Yuriy Fedkovych Chernivtsi National University, Kovalchuk N. О. , Smolnikova K. A. ,   Yuriy Fedkovych Chernivtsi National University, Zhaloba K. I. ,   Yuriy Fedkovych Chernivtsi National University
Published: December 2020

The article is aimed at deepening the scientific-methodological principles of management of investment and innovation activities and analyzing its current status in Ukraine. Investment and innovation activity is peculiar to any enterprise, representing one of the most important aspects of its development. The article covers the peculiarities of interpretation of the concept of «investment and innovation activity». It is defined that a single point of view has not yet been yielded among both domestic and foreign scholars. On the basis of the analysis of their approaches to defining the concept of investment and innovation activity, the major key characteristics of the interpretation are allocated. A classification of forms of investment activity in the sphere of innovation has been formed. It is noted that today’s research on the problems of innovation and investment development becomes of particular relevance, because it is very important to find ways to improve the management of innovations, investments and the innovation-investment development. The current status of investment and innovation activity in Ukraine is analyzed. It is specified that nowadays the dynamics of investments in the economy of our country has gained a positive tendency. The dynamics of capital investments by sources of financing during 2010-2019 are characterized by the prevailing own funds of enterprises and organizations, whose share ranged from 60% and up to 70%. It is determined that the structure of capital investments by types of assets is characterized by the prevailing investments in tangible assets, while the least funds are invested in water supply, sewerage, waste management. The trend of fixed capital investing also has positive changes, although the turning point was 2008, after which there is no clear dynamics in the growth of fixed capital investments. After estimating the situation in the investment and innovation sphere of Ukraine, the authors have formed the main categories of problems that worsen its development.
Interrelationship between Human Capital Structure and Investment in Human Capital
Authors:   National Academy of Management, Benko N. M.
Published: December 2020

Empirical researches prove a relationship between investment in human capital and economic growth, but assessing human capital itself, as well as the effectiveness of relevant investments, presents a practical problem. The article is aimed at specifying scientific approaches to generalization of investment objects, components and schemes of human capital formation for the development of a modern theoretical ground for the development of investment in the human capital of the country’s economy. To achieve this aim, the article sets a task of research on types of capital, their content characteristics, structure of human capital, investments in human capital for the needs of management of the national economic system. Important for human capital research is that investments in human capital ensure the growth of the value of human labor, and this is the most important factor in the transformation of the economy, modernization of economic institutions. By this provision is stated that economic growth is not only achieved through technology transfer, investment in physical capital and accumulation of knowledge, but also depends on human capital, including improving people’s health, reducing crime, providing appropriate social climate and institutions, as well as education. Thus, under such conditions, economic development should be considered not only as an increase in economic growth, but also as an investment in human capital ? in the components of its structure. A system-component approach is substantiated, which, unlike the existing one, defines the composition of the structure of human capital and types of investments in human capital, strengths and weaknesses, opportunities and threats of investing in human capital as the main element of productive forces.
أصلاح قطاع ألتأمين ودوره في تنشيط ألناتج ألمحلي ألاجمالي
Authors: Alabee Donya kadum , Dawood Sameer siham
Published: December 2020

أن ألغرض ألاساسي من ألبحث هو بيان أهمية قطاع ألتامين في ألاقتصاد من خلال دوره في توفير ألامان لجميع القطاعات الاقتصادية وبالتالي تنشيط الناتج المحلي ألاجمالي وتقليل ألاعتماد على ناتج ألقطاع ألنفطي ألذي قد يعرض ألاقتصاد ألعراقي ألى عدة مشاكل وأختلالات, وقد توصلت ألدراسة ألى وجود ضعف كبير في دور قطاع التأمين في ألعراق على مستوى الحكومة وألشركات وألافراد وسبب ذلك هو عدم وجود سياسات داعمه لقطاع التأمين وعدم العمل بأستراتيجية التنوع ألاقتصادي وأنخفاض ألوعي ألتأميني من قبل ألافراد لذلك أصبح تطوير قطاع التأمين ضرورة ملحه لمواكبة ألتطورات ألاقتصادية من خلال ألعمل على وجود سياسات خاصة تدعم قطاع التأمين كجزء من أستراتيجيات التنوع ألاقتصادي والعمل على زيادة ألوعي ألتأميني.
تبني معيار التقرير المالي الدولي IFRS11 المعوقات والمعالجات ( بالتطبيق في شركة غاز البصرة )
Authors: Saeed Rasha Abid almajed , Abidulaa ibraheem Mohammed
Published: December 2020

يهدف البحث إلى تسليط الضوء على مفهوم الترتيبات المشتركة وفق معيار التقارير المالية الدولي 11 ،  مع بيان التحديات التشريعية والمحاسبية في البيئة العراقية التي تواجه تطبيق المعيار الدولي للتقرير المالي IFRS11 ، فضلا عن  دراسة واقع حال المحاسبة في مثل هذا النشاط الاقتصادي للشركات العاملة في هذا القطاع.

ولغرض تحقيق أهداف البحث قام الباحثان بدراسة تحليلية مقارنة بين معيار الإبلاغ المالي الدولي IFRS11  (الترتيبات المشتركة) والنظام المحاسبي الموحد في العراق كخطوة أولى، ثم في الخطوة الثانية تطبيق IFRS11 على عينة البحث المتمثلة بشركة غاز البصرة.

 وقد توصل البحث الى مجموعة من الاستنتاجات أهمها  وﺠود ﻓﺠوة واﺴﻌﺔ ﺒﻴن اﻟﻨظﺎم اﻟﻤﺤﺎﺴﺒﻲ اﻟﻤطﺒق ﻓﻲ العراق وﺒﻴن معايير التقارير المالية والمحاسبية اﻟدوﻟﻴﺔ وﻤﺘطﻠﺒﺎت تطبيقها محليا والمتمثلة باختلاف في بعض المعالجات المحاسبية وقصور اﻹﻓﺼﺎح ﻓﻲ اﻟﺘﻘﺎرﻴر اﻟﻤﺎﻟﻴﺔ عن الترتيبات المشترك مع وجود عوائق وتحديات في البيئة المحلية من النواحي القانونية والمحاسبية عند تطبيق معيار الترتيبات المشتركة.

كما قدم البحث مجموعة من التوصيات تجلى أهمها في التوجه نحو تبني معيار التقرير المالي الترتيبات المشتركة (IFRS11) من قبل الشركات العراقية من خلال الدخول في المشاركات التي تسهم في تدعيم الاقتصاد الوطني من اجل زيادة الخبرات والحصول على التكنولوجيا وخلق فرص عمل للتخفيف من البطالة ، وأهمية دراسة العقد والية التعاقد من النواحي التعاقدية والقانونية والمحاسبية  قبل الدخول في إي شراكات وخصوصا الخارجية منها منعا لأي مخالفات قانونية أو محاسبية.
Etnobotanička primjena samoniklog bilja
Authors: Krželj Maja , Vitasović Kosić Ivana
Published: December 2020

Čovjek nikada nije napustio korištenje samoniklog bilja u različite svrhe; kao hranu (za ljude i životinje), odjeću, obuću, lijekove, oruđe i oružje tj. za sve što mu je potrebno. Stoga, u cilju očuvanja tradicionalne nematerijalne baštine kao i biljne raznolikosti u ovom su Etnobotaničkom istraživanju, provedenom tijekom 2018. godine, prikupljena tradicionalna narodna znanja o primjeni jestivog i ljekovitog bilja na području općine Šestanovac (Dalmatinska Zagora). Ukupno je zabilježena upotreba 94 svojte, njihovi lokalni nazivi, te načini Korištenja bilja. Rezultati ovog istraživanja pokazuju da se najveći broj vrsta samoniklih biljaka najčešće koristi kao: sirove salate ili kuhano povrće (29), sirovo divlje voće (13), svakodnevni i/ili medicinski čajevi (33), začinske biljke (5), a 25 ih ima specifičnu medicinsku uporabu. Najveći broj vrsta pripada porodicama Lamiaceae (12), Rosaceae (11) i Asteraceae (10). Prema načinu upotrebe inventarizirane biljke su podijeljene na 4 skupine: hrana za ljude, ljekovito bilje, hrana za životinje i prirodni insekticidi. Vrste s najvećom frekvencijom Spominjanja su šparoga (Asparagus acutifolius L.), koromač (Foeniculum vulgare Mill.) i kopriva (Urtica dioica L.), koji se kuhaju zasebno ili kao mješavina lisnatog samoniklog povrća „mišancija“, lovor (Laurus nobilis L.) i ružmarin (Rosmarinus officinalis L.) koji se koriste kao začin i medicinski čaj, kadulja (Salvia officinalis L.) i divlja ruža ili šipurina (Rosa canina L.) koje se uobičajeno koriste kao svakodnevni čaj. Najneobičnija upotreba na istraživanom području je za čuvarkuću (Sempervivum tectorum L.) koja uz široko poznatu upotrebu protiv uhobolje, pomaže kod upalih procesa nakon uboda komarca te bilu slavulju ili bjelušinu (Inula verbascifolia (Willd.) Hausskn.) koja se u nedostatku slame koristi kao stelja (podloga) životinjama u staji. Vrste sakupljene na području istraživanja su herbarizirane, digitalizirane te dostupne on-line u ZAGR Herbariju.
The effect of whey supplementation on the nutritive value of fermented forage from semi-natural grassland
Authors: Vranić Marina , Bošnjak Krešimir , Lukšić Božica , Stjepčević Lucija , Kiš Goran , Starčević Kristina , Mašek Tomislav
Published: December 2020

Cilj istraživanja bio je utvrditi utjecaj dodatka sirutke u prahu provenutoj biljnoj masi poluprirodnog travnjaka na hranidbenu vrijednost fermentirane krme i kvalitetu fermentacije u silosu. Korišteno je pet razina dodatka sirutke u prahu kg-1 silirane suhe tvari (ST) krme poluprirodnog travnjaka: (i) 0 g; (ii) 13 g; (iii) 65 g; (iv) 130 g; (v) 260 g (tretmani T0, T13, T65, T130 i T260 respektivno). Biljna je masa silirana u laboratorijskim silosima. Silosi su otvoreni 40. dan od zatvaranja radi procjene hranidbene vrijednosti fermentirane krme i kvalitete NIR spektroskopijom. Zaključeno je da sirutka u prahu, kao dodatak provenutoj biljnoj masi poluprirodnog travnjaka prilikom siliranja, linearno povećava sadržaj ST (P<0,05), korigirane ST (KST) (P<0,01), sirovih proteina (SP) (P<0,001), neutralnih detergent vlakana (NDV) (P<0,001), fermentirajuće metaboličke energije u metaboličkoj energiji (FME/ME) (P<0,001), probavljivost organske tvari u ST (D-vrijednost) (P<0,001), faktor konzumacije za goveda (P<0,001), faktor konzumacije za ovce (P<0,001), a smanjuje pH vrijednost (P<0,05), sadržaj organske tvari (OT) (P<0,001), sadržaj amonijskog dušika (NH3-N) (P<0,001) i rezidua šećera (P<0,001) u fermentiranoj krmi.
Improving the efficiency of complex treatment of cervical caries
Authors:   Azerbaijan Medical University, Baku, Azerbaijan, Safarov A. , Aliyeva E. ,   Azerbaijan Medical University, Baku, Azerbaijan, Shahbazov K. ,   Azerbaijan Medical University, Baku, Azerbaijan, Gagiyev D. ,   Azerbaijan Medical University, Baku, Azerbaijan
Published: December 2020

Clinical evaluation of the quality of restorative materials carried out taking into account indicators hygiene index, some criteria: absence of side effects on the tissue surrounding the tooth. While taking into account the almost constant contact with the seal gums determined the importance of assessing the extent of its impact on their functional status. Have been revealed the direct dependence of the state of oral hygiene, pathological changes in the soft tissues and the seal quality. One of the objectives of the study was to determine the quality of the restoration carried out in the cervical area, depending on the depth of gingival sulcus in the presence of inflammation in periodontal tissues. The maximum depth of the gingival pocket, which is permissible under the direct defect filling, was 3 mm clinical studies found a direct relationship between the restoration qualities and cavity extent below the gingival margin. Maximum positive results on the quality of sealing recorded in the first group, an intact periodontal pocket depth. Analysis of the results of clinical studies of the oral cavity examined patients before and after treatment and preventive measures are revealed a number of features. Carrying out preventive and curative action using both traditional means and biologically neutral drugs has reduced the value of the index OHI-S GI and achieve significant improvements in oral hygiene status in patients in all stages of clinical trials.
Improvement of the upper frontal teeth discoloration using modern photocomposite materials
Authors:   Uzhhorod National University, Uzhhorod, Ukraine, Mochalov Yu. , Golinka O. ,   Enigma Dental Studio Dental Office, Kyiv, Ukraine
Published: December 2020

The problem of hard tissues of teeth discoloration treatment is relevant for modern practical dentistry due to the widespread use of endodontic treatment of anterior teeth, dental preservation operations and therapeutic treatment of caries and non-carious lesions of hard tissues of teeth. Teeth discoloration quite often happens as a complication of endodontic treatment, injuries, secondary caries and other lesions of hard tissues. The article describes a clinical case of the removal of discoloration of the front teeth of the upper jaw (after a tooth-preserving operation and previously performed tooth restorations) using the modern photopolymer composites material «Jen-Radiance» and «Jen-Favorite LC» made in Ukraine.
The usage of pharmaceutical drugs in dentistry
Authors:   National Medical Academy of Postgraduate Education named after PL Shupyka, Kyiv, Ukraine, Mazur I. , Stavska D. ,   National Medical Academy of Postgraduate Education named after PL Shupyka, Kyiv, Ukraine, Gelashvili L. ,   National Medical Academy of Postgraduate Education named after PL Shupyka, Kyiv, Ukraine
Published: December 2020

The analysis of the most frequently recommended medications is showed in the article. The results of the survey of dentists conducted at the Shupyk National Medical Academy of Postgraduate Education in collaboration with Ukrainian Dental Association on dental conferences in February-March 2015. The basic group of pharmaceutical drugs – nonsteroidal anti-inflammatory drugs, antibiotics, and medicines for local use were researched. The analysis presents the most commonly prescribed drugs by dentists during the period of first half-year 2015. The survey results demonstrated the necessity to better inform dentists about new drugs and their indications for the usage based on evidence-based medicine, contraindications, and side effects in order to achieve high clinical efficacy of the treatment.
Rationale and assessment of the effectiveness of systemic antibiotic therapy of generalized periodontitis in patients with diabetes mellitus
Authors:   National Medical University named after A.A. Bogomolets, Kiev, Ukraine, Sidelnikova L. , Dikova I. ,   National Medical University named after A.A. Bogomolets, Kiev, Ukraine, Zakharova S. ,   National Medical University named after A.A. Bogomolets, Kiev, Ukraine
Published: December 2020

Objective. To evaluate the efficacy of systemic antibiotic therapy with Tsiprolet A in patients with periodontitis generalizovanim and diabetes. Object and Methods. We examined and treated 25 patients with generalized periodontitis I–II degree and IDDM by a single scheme of clinical studies and index, as recommended by WHO. All patients were treated with topical anti-inflammatory antibiotic therapy using paste «Parasept». In the study group (12 pers.) Additionally given Tsiprolet A for systemic antibiotic therapy. Results. Using the drug «Tsiprolet A» complex therapy of generalized periodontitis in patients with IDDM provided decrease microbial contamination of periodontal pockets almost 3 times, most clearly manifested antibacterial effect against oral Trichomonas and fungi of the genus Candida. Clinical and laboratory values in group were 2-fold better than the control. Conclusion. The drug «Tsiprolet A» has a strong antibacterial effect: 40 % overall reduced colonization of the oral cavity, disappear pathogenic forms of microorganisms (trichomonas, yeast-like fungi, etc.), restored normal microbiocenosis oral cavityю Using Tsiprolet A combined with pasta Parasept in complex treatment of patients with generalized periodontitis and diabetes helps stimulate local protective factors in the mouth, high anti-inflammatory effect, which allows to predict the increase in terms of remission of generalized periodontitis in patients with diabetes mellitus.
Clinical effectiviness of dental NBF Gingival Gel in the treatment of patients with inflammatory periodontal diseases
Authors:   National Medical Academy of Postgraduate Education named after PL Shupyka, Kyiv, Ukraine, Biloklytska G. , Reshetniak O. ,   National Medical Academy of Postgraduate Education named after PL Shupyka, Kyiv, Ukraine, Gorgol K. ,   National Medical Academy of Postgraduate Education named after PL Shupyka, Kyiv, Ukraine
Published: December 2020

Purpose. To examine the effectiveness of using local nano-gel NBF Gingival Gel at the stage of primary periodontal therapy of patients with chronic catarrhal gingivitis and generalized periodontitis based on the use of clinical and biochemical research methods. Methods. Appreciate the effectiveness of local nano-gel NBF Gingival Gel with the objective of periodontal indices, monitoring of patients and biochemical studies content in the oral fluid (OF) of indices of free radical oxidation (MDA) and antioxidant defense (glutathione reductase). Results. Usage of nano-gel NBF Gingival Gel at the stages of primary periodontal therapy for 80 patients with chronic catarrhal gingivitis (CCG) and generalized periodontitis (GP) I, I–II degree demonstrated good clinical anti-inflammatory effect, which based on its pronounced antioxidant and antimicrobial mechanisms of action. NBF Gingival Gel is not irritating of periodontal tissues and the mucous membrane of the oral cavity, has good organoleptic qualities. Conclusions: In addition to basic treatment in primary periodontal therapy of patients with inflammatory periodontal disease should be to use local drugs with directed pathogenetic mechanism of action, which include nano-gel NBF Gingival Gel with antioxidant mechanism of action.
Fungal lesions of the oral mucosa
Authors:   National Medical Academy of Postgraduate Education named after PL Shupyka, Kyiv, Ukraine, Mazur I.
Published: December 2020

Summary. The article presents data on the systematization of fungal lesions, which can be manifested in the oral cavity, their clinical manifestations and treatment regimens. The general characteristic of clinical manifestations in the case of a lesion of the mucous membrane of the oral cavity and the human body as a whole is a fungal infection. The most common diseases in the oral cavity are caused by yeast-like fungi of the genus Candida. The risk factors for the development of this infection, classification and treatment regimens for candidosis disease of the oral cavity are presented.
Changes in cardiovascular indices and bioelectric activity of the brain in response to cold exposure in young men
Authors: Krivonogova E. V. , Demin D. B. , Krivonogova O. V. , Poskotinova L. V.
Published: December 2020

The aim was to study changes in cardiovascular indices and electroencephalogram (EEG) characteristics in response to short-term general air cooling of the body in young adults. Methods. The sample consisted of 13 healthy men aged 18-21 years who were permanent residents of the city of Arkhangelsk (Northwest Russia). The spectral power (SP) of EEG rhythms was assessed using an electroencephalograph (Neurosoft, Russia). Heart rate variability (HRV) was measured using Varikard equipment (Ramena, Russia). Temperature of the skin surface was measured with an electronic infrared thermometer B Well WF - 1000 (Switzerland). Blood pressure were recorded with an automatic tonometer A&D Medical UA-668 (Japan). All indicators were measured prior to the exposure, under cold exposure in the cold chamber "USF-25N" (-20C, 10 minutes) and 5 and 10 minutes after the exposure. Results. Two types of changes in the study parameters were identified. In type I reaction there was is a greater decrease in body surface temperature, an increase in blood pressure (BP), HRV indicators (RMSSD, pNN50%, TP) and minimal changes in the bioelectrical activity of the brain during the exposure. During the recovery period, systolic BP did not decrease and HRV indicators recovered slowly. In type II reaction, there was a smaller decrease in body surface temperature, an increase in the а-0 activity of the EEG in the anterotemporal regions of the brain and an increase in the 0-activity of the EEG in the frontal regions on the right combined with a increase in HRV (SDNN, pNN50%, RMSSD, TP), an increase in BP during exposure with return to initial values after the exposure. Conclusions. We identified two types of reactions to cold exposure in young men that may reflect the heterogeneity of adaptive reactions of the body's regulatory systems to cold.