bluuebunny/crossref_metadata_2025 huggingface dataset:
Customer Satisfaction on Starbucks Malaysia Post-Covid 19 Pandemic
Authors: Lim Shing Yee
Published: October 2022

Due to the burgeoning competition in the retail coffee industry, standing out among numerous coffeehouse brand chains is crucial for Starbucks. Customers ever have more options to choose from and obtaining customer satisfaction is essential for Starbucks to stay in a winning position in the market. The COVID-19 pandemic, on the other hand, has altered everything, including how retailers serve their customers. This research examines whether service quality, perceived convenience, product, and promotion influence customer satisfaction post-Covid 19 Pandemic. A total of 185 participants have participated in the online survey via Google Forms and all data was analyzed using SPSS. The results show that service quality, perceived convenience, product and promotion positively impact customer satisfaction. These findings can provide meaningful insights and a few recommendations are suggested to Starbucks. Keywords: Service Quality, Perceived Convenience, Product, Promotion, Customer Satisfaction, COVID-19, Starbucks.
Rise of Online Shopping in Shopee: Is Shopee Xpress Satisfying to Consumers?
Authors: Mock Wan Yue
Published: October 2022

As a tremendous expansion of online shopping on Shopee, Shopee Xpress Shipping Programme is launched to provide consumers with the most dependable pickup and delivery services. Nonetheless, Shopee Xpress encountered operational difficulties to meet Shopee's ever-increasing demand while ensuring consumer satisfaction. The objective of this research is to evaluate how satisfied consumers are with Shopee Xpress when they shop online on Shopee. In this research, four independent variables are studied, which are assurance, convenience, reliability, and price. A total of 150 respondents took part in an online survey via Google Forms. In conclusion, this research contributes to a deeper understanding of the consumer satisfaction of Shopee Xpress as an e-commerce service for online shopping on Shopee. Keywords: Consumer Satisfaction, E-commerce Service, Online Shopping, Shopee, Shopee Xpress
A Quantitative Inquiry into South African Undergraduate University Students’ Perceptions of Religiously Sanctioned Homophobia
Authors: Maake Tshepo
Published: October 2022

The paper investigates the factors that inform university undergraduate students’ perceptions of religiously sanctioned homophobia. Data was drawn from a quantitative survey conducted in 2017 on students’ perceptions of social norms, heteronormativity, and homophobia at a South African urban-based university. A total of 330 undergraduate students completed the survey. The study found statistically significant correlations between the factors of sex, degree of religiosity and family socialization and the undergraduate students’ perceptions of religiously sanctioned homophobia. Male students demonstrated more support for religiously sanctioned homophobia than did female students. Students with a higher degree of religiosity were more likely to support statements that enforced homophobia than did students with a lower degree of religiosity. Students who had been socialized in homophobic families were more likely to support religiously sanctioned homophobia than were students who had grown up in more tolerant families. The study did not find statistically significant correlations between the factors of frequency of exposure to religious services and place of origin and the undergraduate students’ perceptions of religiously sanctioned homophobia. The paper makes a substantive contribution to the limited South African studies that focus on the broader student population’s perceptions of religiously sanctioned homophobia.
Attitude of higher education acquisitions to health fitness activities
Authors:   Kamianets-Podilskyi National Ivan Ohiienko University, Bodnar Alina , Yurchyshyn Yuriy ,   Kamianets-Podilskyi National Ivan Ohiienko University, Mysiv Volodymyr ,   Kamianets-Podilskyi National Ivan Ohiienko University
Published: October 2022

The results of a survey of higher education students regarding indicators of attitude to health fitness classes are given. The purpose of the study was to determine attitude of higher education students towards health fitness classes. Research methodology. 145 students of the 1st-3rd year of higher education at the Faculty of Physical Culture of Kamianets-Podilskyi National Ivan Ohiienko University participated in the study (35 – 1st-year students, 42 – 2nd-year students, and 68 – 3rd-year students). The students were asked questions that made it possible to determine a number of interesting and ambiguous facts. The research was conducted on the basis of the questionnaire compiled by the group of scientific and pedagogical workers of faculty of physical culture Kamianets-Podilskyi National Ivan Ohiienko University,, which provide teaching of educational components “health fitness”, “modern fitness technologies”, “aerobics with teaching method”, “physical culture”. The questionnaire was prepared on questions that allowed to determine the attitude of higher education students to the fitness classes. The results. As a result, it was found that higher education students have a positive attitude to health fitness classes, the main motives are increasing the level of physical fitness, improving health, and correcting the figure. Students have a low level of theoretical training, but most of them understand this and would like to improve their knowledge. Laziness, passivity and lack of company are the main reasons that prevent students from engaging in health fitness outside of university hours. Conclusions. The most popular types of fitness programs among higher education students are: step aerobics, crossfit, classical aerobics, and stretching; the main disadvantages of classes are a small number of classes per week, an insufficient amount of hours to study a particular fitness program, non-availability for self-practice. The main motives that encourage students to take recreational fitness classes are increasing the level of physical fitness, improving health, getting positive emotions, and body shaping. A low level of theoretical knowledge regarding recreational fitness topics was noted among students, which is confirmed by the subjective assessment of the respondents themselves. At the same time, the vast majority of students are willing to improve their theoretical knowledge by studying specialized literature and attending additional lectures.
ACCOUNT DISPLAY OF THE EVACUATION PROCESS OF INDUSTRIAL ENTERPRISES
Authors:   Zhytomyr Polytechnic State University, Kuchuk Anna
Published: October 2022

The article reveals that the issue of evacuation of an industrial enterprise due to hostilities and the occupation of state territories is quite complex both from the point of view of legal registration and economic consequences. Failure to take into account the impact of hostilities and the occupation of state territories on accounting objects does not allow trusting the indicators of the efficiency of the use of fixed assets, the assessment of the management of the company's current assets and the indicators of the efficiency of the production process. This significantly reduces the quality of enterprise management and the effectiveness of management decisions. Military actions and occupation of state territories have a significant impact on indicators of the financial condition of the enterprise, the level of financial and economic security, and influence the adoption of investment decisions and decisions regarding crediting and financing of the enterprise by financial donors (investors, banks)". This issue is new in the context of the accounting reflection of the legal and economic consequences of the said process. The process of evacuation of the enterprise is a complex object of accounting in the information of which both internal and external users are interested. Thus, for management as internal users of accounting information, data on the state of evacuation, volumes and costs incurred for evacuation are of interest. In turn, external stakeholders will be interested in information about the evacuation from the point of view of the possibility of launching the enterprise in a safe area and its continuous functioning in future periods. Thus, the article develops a comprehensive approach to the accounting display of the evacuation process of an industrial enterprise. In general, what has been indicated and analyzed allows for the formation of a comprehensive information product for management decision-making by internal and external stakeholders.
РОЛЬ ОСВІТИ В УМОВАХ СТАНОВЛЕННЯ ІНФОРМАЦІЙНОГО СУСПІЛЬСТВА
Authors: Дубинський О. Ю. , Бараненко Д. В.
Published: October 2022

Стаття присвячена дослідженню ролі освіти в українському суспільстві, оскільки саме вона виступає одним з головних і відносно самостійних соціальних інститутів, що багато в чому сприяє поступу нашої держави до європейської спільноти. Наголошено на потребі пошуку нових підходів до вирішення і традиційних, і принципово нових проблем, що виникають у сфері освіти, необхідність переосмислення сутності процесів, що відбуваються у цій сфері, а також максимального уникнення кризових явищ в системі освіти, зокрема вищій, які можуть негативно позначатися на багатьох сторонах суспільного життя, створюють загрозу національній безпеці, а в перспективі стати (якщо вже не стали) одним із джерел глобальних колізій. Акцентовано на особливому значенні інформатизації освіти, яку однак необхідно розглядати виключно в контексті загальної інформатизації суспільства.
АНАЛІЗ СУДОВОЇ ПРАКТИКИ ПРИТЯГНЕННЯ ДО АДМІНІСТРАТИВНОЇ ВІДПОВІДАЛЬНОСТІ ЗА ПОРУШЕННЯ ПРАВИЛ ЩОДО КАРАНТИНУ ЛЮДЕЙ
Authors: Богдан Б. В.
Published: October 2022

В представленій науковій статті здійснено спробу розкрити сутність адміністративної відповідальності як одного із засобів адміністративно-правової охорони населення від інфекційних хвороб та дослідити практику притягнення до адміністративної відповідальності осіб, які вчинили адміністративні порушення правил щодо карантину людей. Визначено, що в умовах сьогодення механізм притягнення до адміністративної відповідальності як засіб адміністративно-правової охорони населення від інфекційних хвороб потребує належного законодавчого врегулювання, оскільки відсутність чіткого формулювання, абстрактний, а в деяких випадках – бланкетний зміст диспозиції окремих норм законодавства надають підстави для винесення неоднозначних судових рішень при розгляді справ про притягнення до адміністративної відповідальності за порушення правил щодо карантину людей. Акцентовано увагу на протилежних за змістом резолютивної частини судових рішеннях, які були винесені до та під час оголошення воєнного стану при розгляді справ про адміністративні порушення правил щодо карантину людей. Доведено на підставі проаналізованих прикладів судової практики, що в умовах сьогодення в Україні відсутній однаковий правовий підхід щодо притягнення до адміністративної відповідальності при вирішенні справ про адміністративні порушення правил щодо карантину людей. Запропоновано авторське визначення терміну «адміністративна відповідальність за порушення законодавства у сфері охорони населення від інфекційних хвороб», обґрунтовано доцільність його законодавчого закріплення, виокремлено особливі риси адміністративної відповідальності за порушення законодавства у даній сфері. На підставі аналізу змісту норм адміністративного процесуального законодавства та наведених судових рішень обґрунтовано доцільність та необхідність внесення змін до ст. 44³ Кодексу України про адміністративні правопорушення, а також доповнення його новою ст. 444 «Порушення правил та умов самоізоляції і примусової ізоляції».
ЗАСТОСУВАННЯ АДМІНІСТРАТИВНИМ СУДОМ ПРИНЦИПУ ПРОПОРЦІЙНОСТІ ПІД ЧАС РОЗГЛЯДУ ПОДАТКОВИХ СПОРІВ
Authors: Борзаниця С. В.
Published: October 2022

У статті проаналізовани застосування адміністративним судом принципу пропорційності під час розгляду податкових спорів. Вказано, що принцип пропорційності з часом значно розширив діапазон своєї дії. На сучасному етапі цей принцип застосовується не тільки для визначення меж можливих обмежень прав і свобод особи, а й для регламентації повноважень різних органів та їх збалансування, крім того для запобігання зловживанню дискреційними повноваженнями та встановлення меж свободи процесуального розсуду тощо. Чинне законодавство досить часто встановлює такі цілі, для досягнення яких можуть запроваджуватися певні обмеження. Зокрема Конвенція визнає легітимними такі цілі: захист інтересів національної (державної) безпеки, територіальної цілісності, громадського порядку, громадського спокою, економічного добробуту країни; запобігання безладдю і злочинам; охорона здоров’я і моральності; захист прав і свобод інших осіб, приватного життя або репутації; дотримання інтересів дітей і неповнолітніх; забезпечення загального або публічного інтересу, інтересів правосуддя, його авторитету і неупередженості, а також сплати податків, інших зборів або штрафів; запобігання розголошення інформації, отриманої конфіденційно. Схожий перелік цілей закріплює й Конституція України. Цілі можливих обмежень можуть конкретизуватися у процесуальному законодавстві (наприклад у КАС України). Зроблено висновок, що для оптимального застосування судами принципу пропорційності важливе значення має тест на пропорційність; важливою передумовою для забезпечення прав людини та утвердження верховенства права є послідовне і добросовісне застосування принципу пропорційності, а також судова перевірка актів на їх доречність та необхідність і, як наслідок, встановлення справедливого балансу; застосування принципу пропорційності під час розгляду адміністративним судом податкових спорів може забезпечити: справедливе здійснення правосуддя у кожній конкретній адміністративній справі, підвищення якості судових рішень, а також вирішення податкових спорів, які без застосування принципів права потребують втручання законодавця.
АНАЛІЗ ЗАКОНОДАВЧИХ ЗМІН, РЕКОМЕНДАЦІЙ ТА ЗАКОНОПРОЕКТІВ, СПРЯМОВАНИХ НА УДОСКОНАЛЕННЯ АДМІНІСТРАТИВНОГО СУДОЧИНСТВА В УКРАЇНІ ПІД ЧАС ДІЇ ВОЄННОГО СТАНУ
Authors: Цвіркун Ю. І.
Published: October 2022

У статті подано аналіз новел законодавства, рекомендацій Верховного Суду та Ради суддів України, а також зареєстрованих Верховною Радою України законопроектів, спрямованих на удосконалення адміністративного судочинства в Україні під час воєнного стану. Наголошено, що, незважаючи на умови воєнного стану, конституційне право на судовий захист не може бути обмеженим. Навіть в цих непростих умовах право фізичних та юридичних осіб щодо оскарження в суді рішень, дій чи бездіяльності органів державної влади, органів місцевого самоврядування, посадових і службових осіб, яке гарантоване статтею 55 Конституції України, має бути забезпечене державою. Звернено увагу на зусилля, вчинені органами системи правосуддя та іншими органами влади щодо покращення ситуації у сфері судочинства у період воєнних дій та на перешкоди у цій сфері, які, зокрема, парламент намагається усунути шляхом прийняття змін до законодавства, у тому числі і до Кодексу адміністративного судочинства України. Аргументовано на необхідності створення дієвих механізмів на рівні закону, які б працювали і забезпечували доступність до правосуддя у воєнний час, сприяли справедливому, неупередженому та своєчасному розгляду й вирішенню адміністративних справ та ефективному захисту прав, свобод та інтересів особи від порушень з боку суб’єктів владних повноважень. Акцентується, що оперативне вироблення нових концепцій адміністративного судочинства та перспективи їх подальшої практичної реалізації залежать від розв’язання назрілих проблем в правовому полі та адміністративної і судової практики. Проаналізована діяльність судів у період з 24.02.2022 по 02.05.2022. Розглянуто способи удосконалення норм матеріального і процесуального права щодо здійснення судочинства в умовах воєнного чи надзвичайного стану.
ВНУТРІШНЬОПАРТІЙНА ДЕМОКРАТІЯ: ПОНЯТТЯ, СКЛАДОВІ ТА ЗНАЧЕННЯ
Authors: Песоцька К. О.
Published: October 2022

Стаття присвячена аналізу поняття і складових внутрішньопартійної демократії та визначення ролі цієї категорії у процесі правової інституціоналізації політичних партій в Україні. У статті надано огляд досліджень вітчизняних науковців у галузі права, а також напрацювань інших суспільних наук, які звертаються до аналізу поняття внутрішньопартійної демократії та вивчають її вплив на якісне виконання функцій таких об’єднань. Встановлено, що серед наукової спільноти існує спільне розуміння важливості демократичності внутрішнього функціонування партій. Проаналізовано різноманітні підходи до визначення складових внутрішньопартійної демократії та виокремлено два засадничих принципи цієї категорії, а саме: принципи залучення та децентралізації. Враховуючи існуючі наукові напрацювання, у статті пропонується авторське визначення терміну «внутрішньопартійна демократія», зокрема як системи нормативних положень, які регламентують відносини всередині організації політичної партії, що складаються між членами партії та/або статутними органами та які спрямовані на забезпечення прав членів політичної партії, що передбачені статутом та/або спеціальним законом про політичні партії. З огляду на збільшення ролі політичних партій України у системі здійснення державної влади, проаналізовано значення внутрішньопартійної демократії у процесі правової інституціоналізації цих об’єднань. Оскільки процес правової інституціоналізації сприяє формуванню правових умов діяльності партій, то норми правового регулювання мають бути спрямовані не лише на регламентацію зовнішньої діяльності партій, однак і на встановлення вимог щодо демократичності їхньої внутрішньопартійної організації. Обґрунтовано необхідність у застосуванні підходу людиноцентризму задля ціннісного наповнення положень спрямованих на забезпечення внутрішньопартійної демократії.
FEATURES OF REMOTE PERSONNEL MANAGEMENT IN MODERN CONDITIONS
Authors:   Ismail State University of Humanities, Yakovenko Olena
Published: October 2022

The article is devoted to the analysis of the content and practice of personnel management in the conditions of remote work. The topic raised by the author is relevant, because in the context of the COVID-19 epidemic, many employees switched to telecommuting, and managers change their approaches to personnel management. The concepts of remote employment and remote worker are given. The article considers promising opportunities and shortcomings that must be taken into account when managing personnel in the transition to remote work. In the future, the author proceeds to a direct review of management functions in the conditions of remote work. When planning staff, special attention is paid to the diligence of personnel selection, because the control of tasks in remote work is somewhat complicated, and the quality and timeliness of tasks will depend not only on the financial stability of the company but also its reputation. The stages of personnel selection for remote employment are outlined. In the future, the author moves on to update the managerial functions of the head and the need for proper software and hardware as the most remote work of employees and the process of its management. The author emphasizes that the motivation of remote workers also differs due to limited professional and personal communication, direct assessment of productivity, emphasizes that these facts must be taken into account and proposes measures that provide not only material motivation, such as online support, advice, corporate culture, creating groups of remote workers in social networks for informal communication or for sharing experiences, conducting various online events, trainings, direct communication with the head, etc. However, the author also highlights the interests of companies that employ remote workers. The flexible and controlled schedule in remote work, means of their control are considered. The issue of information and property security management of the enterprise is considered. The author concludes that the management of remote employment has further scientific and practical development, research, analysis of the experience of enterprises, especially during the coronavirus.
ACCOUNTING OF PROCESSES OF RESTORATION OF ENTERPRISES IN SECURE TERRITORIES
Authors:   Zhytomyr Polytechnic State University, Kuchuk Anna
Published: October 2022

The article discusses the issue of resuming the work of an industrial enterprise after evacuation, which is a complex and multi-stage process. Most stakeholders of an industrial enterprise are interested in information about this process. To date, the state has organized a number of projects related to the relocation of business and the restoration of its work in safe territories. The protracted war in the east of the country and the full-scale invasion led and leads to huge economic, social, cultural and ideological losses. The loss of life, the destruction of infrastructure, economic decline and the decline of a large part of the territory force us to make quick decisions about the resumption of business activities in territories that are safe. During the war, companies had to face such problems as changes in the logistics of goods, significant price increases, many customers leaving or losing their ability to pay, shortages in the labor market in difficult regions and oversaturation in safe ones, storage problems. It is especially difficult to forecast demand for those companies that sold services or goods that are not essential, or even luxury. Reconstruction also depends on many factors. The most influential of them will be damaged infrastructure, market deficiencies labor, complicated ways of fundraising, expensive and complex logistics, search new sales markets and complicated competition on them. According to forecasts of Ukrainian enterprises, the problem is during the reconstruction period there will also be a search for new suppliers and new locations for business, esp network enterprises, as well as establishing new processes and methods production The following are the key accounting problems of the process of restoring the company’s activities in safe territories: first, the accounting of the property that was evacuated and put into operation; secondly, the accounting of expenses for the restoration of the work of the industrial enterprise; thirdly, accounting of premises and land plots received for use under the state support program. Solving the above-mentioned issues will allow for the formation of comprehensive information support for making management decisions regarding the restoration of the enterprise’s work in safe territories.
Design of the educational environment for the preparation of teachers
Authors: Balyk Nadiia , Shmyger Galina , Vasylenko Yaroslav , Oleksiuk Vasyl
Published: October 2022

The notion of the educational environment, as well as its elements and structural characteristics, are examined in the article. The idea of designing an educational environment was presented. The technological, didactic, and social elements of the educational environment design for the Ternopil Volodymyr Hnatiuk National Pedagogical University (TNPU) teachers' professional training are outlined. The characteristics of this environment are taken into consideration, including information saturation and openness, digital change, social practices, and cooperation. On the basis of TNPU, a study on the efficiency of the educational environment for teachers' professional development was conducted. 432 master's degree holders from across the University's disciplines took part in the study overall. The study processed the results statistically using the approach of expert evaluations. The goal of the study was to evaluate the relative significance of each indicator for each element of the educational environment design. The study's findings show how the technological and social aspects of the university's learning environment have undergone major changes that have a big impact on teachers' professional development.
Research on the impact of specialized STEM education on later education choices
Authors: Osadchyi Viacheslav , Valko Nataliia , Kuzmich Liudmyla , Abdullaeva Nataliya
Published: October 2022

The influence of specialized training on the decision of future study direction is taken into account in the work. The underlying presumption is that pupils should be exposed to mathematical and natural sciences subjects early on, with a focus on mathematics. It will encourage kids to pursue STEM studies in the future. The problem of learning motivation is a crucial factor in future professional choice, development, and formation. It is crucial to note that students in modern times are rapidly losing their motivation to learn. Nearly a third of individuals who select the right study profile experience conflicts between their desire for professional autonomy and the availability of the information required for the profession, as well as between their desire to attend a higher education institution and their ability to do so. The paradox necessitates the deliberate formulation of a deliberate choice of future actions. The results of the research reveal that the study of natural and mathematical disciplines using contemporary teaching technologies and the planning of extra lesson systems based on the anticipated teaching techniques form the foundation of the motivational component of the choice of STEM-learning. It satisfies the expanding demand for education, intellect, and motivational beliefs to comprehend the subtleties of the upcoming vocation.
The Theoretical Aspects of the Formation of the Mechanism for Innovative Development of the Regions of Ukraine
Authors:   Research Centre of Industrial Problems of Development of NAS of Ukraine, Mykhailenko Daria H. , Pavlovska Iryna G. ,   Research Centre of Industrial Problems of Development of NAS of Ukraine, Shavlak Maryna A. ,   Research Centre of Industrial Problems of Development of NAS of Ukraine, Yeremieiev Oleksandr V. ,   Research Centre of Industrial Problems of Development of NAS of Ukraine
Published: October 2022

As result of Russia’s military aggression, Ukraine’s direct losses amount to more than $ 108 billion. Ensuring the economic growth of our State in the post-war period with the limitation of the main factors of production leads to the actualization of the issues of using the innovative potential of each region. Such a vector of development will strengthen the existing positions of each region by attracting investments to restore the economy and implement innovative projects, which in turn will ensure regional attractiveness. At this, the results of investment and innovation activities of both local economic entities and foreign companies, the effectiveness of reforming local self-government, and the territorial organization of power are of particular importance. The purpose of the article is to explore the theoretical aspects of the formation of the mechanism for innovative development of the regions of Ukraine. The publication defines the prerequisites and special features of the construction of such a mechanism, develops a scheme of interaction of its main elements: the State, regions, business, finance, educational and scientific sectors. The structure of the mechanism for innovative development of the regions of Ukraine is examined, the basic principles and methods of its formation are allocated. Characterizing such basic components of the mechanism as organizational-managerial, institutional, economic, financial, scientific, technical and technological, showed the importance and significance of each separate component, as well as the need for their harmonious joint manifestation for an effective innovative development. The main conditions for the development of innovations in the regions are defined and their relationship with the components of innovative development of the regions is established. The importance of forming a mechanism for innovative development of regions as an effective direction of ensuring competitiveness and economic growth of both the regions and the country as a whole is justified.
Analyzing the Shipbuilding Industry in Ukraine and the World
Authors:   State University of Infrastructure and Technologies, Petrenko Olha I. , Yurchenko Mariia A. ,   State University of Infrastructure and Technologies
Published: October 2022

The purpose of the article is to analyze the current state of activity of the shipbuilding industry in Ukraine and the world. In the carried out study, the authors considered the structure of shipbuilding enterprises and organizations in Ukraine. The shipbuilding industry of Ukraine was examined in terms of theoretical and practical aspects, which led to negative conclusions regarding the functional activity of shipyards and ship repair plants. It is determined that most of the plants experienced difficulties even before the onset of the COVID-2019 pandemic and martial law in the country. Analyzing the dynamics of financial results of only a few of the plants for 2019-2021, namely: PJSC «Plant «Kuznya na Rybalskomu», Kyiv Shipbuilding and Ship repair plant (KSSRP), Kherson State Plant «Pallada», Mykolaiv Shipyard «Ocean», it can be stated that over the years there is a tendency of reducing the net income from the sale of goods and services. This situation should encourage the search for new opportunities to maximize the final financial result and improve their own position in the competitive environment. Given that shipbuilding and ship repair is a strategic industry of Ukraine’s development, an integrated approach should take place in applying incentives and support measures on the part both the State and the private sector. The ability to continue with the activities of plants on a continuous basis was carried out only through signed contracts with foreign investors. It is noted that thanks to this in single shipyards there was a chance to survive in the market and compete for an attempt to meet the trends of the world and European markets. Of course, this does not apply to «NIBULON» Shipyard, which is a leader in the development of modern business and economy of Ukraine. It is identified that in 2021 a project of strategy for the development of shipbuilding and ship repair until 2030 was presented, which was developed taking into account the analysis of the activities of international maritime countries that have a comprehensive system of government support. The main goal of this project was to apply such incentives and measures for the shipbuilding industry of Ukraine.
Analyzing the Traditional and Novel Factors for the Development of Ukrainian Tourism Sector
Authors:   Vasyl Stefanyk Precarpathian National University, Havdei Svitlana V.
Published: October 2022

The purpose of the article is a statistical analysis of traditional and novel factors of development of the tourism sector of Ukraine. The results of the carried out statistical analysis of traditional factors of development of the tourism sector showed that in Ukraine over the past ten years the demand for tourist services has increased more than 3 times. However, restrictions related to the COVID-19 pandemic in 2020 led to a drop in the indicator to the level of 2002. During the study period, the share of outbound tourism increased significantly – from 14% in 2000 to 90% in 2020. According to research by the State Agency for Tourism Development (SATD), the COVID-19 pandemic affected the number of travels of a significant part of Ukrainians. 30% of all respondents, or 52% of those who traveled around Ukraine before, have significantly reduced the number of trips or stopped traveling in Ukraine altogether. However, the main reason for the low involvement of Ukrainians in domestic tourism is, first of all, the lack of funds and financial constraints, and only then – COVID restrictions. Among the criteria of regional factors are the organization, finance, self-government, knowledge and skills. The greatest impact on the regional factor have had the insufficient demand for services of the tourism sector, rising prices for tourist services, a meager share of tourism revenues in GDP, and a significant decrease in tax revenues from the tourism industry because of the hostilities. The analysis of the latest factors includes the resilience of health systems toward the rapid growth in the number of people with COVID-19. The number of patients with COVID-19 in Ukraine as of the end of August 2022 amounted to more than 5 million people, or 12.2% of the total population of Ukraine, of which more than 100 thousand died, i. e., 2.2% of the total population of Ukraine. However, the national vaccination program of Ukrainians has led to a decrease in the number of patients or a mild course of the disease. From the point of view of securitization, there have been changes in safety and health policy on the part of the authorities. To this end, the Ministry of Health has developed various documents for the provision of medical care in case of COVID-19. From a financial point of view, in 2020, the central government’s spending on healthcare has more than doubled. During the pandemic, the global tourism crisis caused the rise of domestic tourism. However, Russia’s military aggression has changed the trajectory of development not only of Ukrainian tourism sector, but also of the entire economy. However, in the post-war period, Ukrainians have every chance and obligation to qualitatively rebuild the country and the tourism sector in particular – for the future.
Management of Current Assets of Enterprise under Special Conditions
Authors:   Dnipropetrovsk State University of Internal Affairs, Kubetska Olha M. , Ostapenko Tatiana M. ,   Dnipropetrovsk State University of Internal Affairs, Paleshko Yana S. ,   University of Customs and Finance
Published: October 2022

The article discusses the role of current assets in ensuring the normal (efficient) operation of enterprise. The objectives of the article are: studying the theoretical foundations of the assessment of current assets and searching for relevant ways to improve the efficiency of the use of current assets as factors influencing the state of the enterprise, as well as the creation for managers of numerous economic entities of an information platform for making managerial decisions on the formation and use of current assets of enterprises during the wartime. The article generalizes the likely variants for the formation of the initial value of current assets (stocks) upon receipt. Methods for assessing current assets upon disposal are considered. Indicators for assessing the efficiency of the use of current assets are systematized, including: the ratio of current assets turnover; coefficient of consolidation of current assets; the duration of one turnover of current assets; return on current assets. In special conditions (conditions of wartime), business entities are recommended to use ways to increase the efficiency of the use of current assets in the following stages: formation of current assets and their use (according to the stages of the cycle). At the stage of procurement of current assets – by improving the organization of the supply of assets; at the stage of production of current assets – applying the reuse of production waste, improving product quality, reducing the duration of the technological (production) process, reducing the cost of fuels and lubricants (FLM) and other stocks; at the stage of product sales – the introduction of sanctions or deprivation of privileges for rejection / violation of agreements / contractual conditions for the supply and payment of inventory (inventories), the formation of sources of financing of current assets (own and attracted), a rational choice of payment terms for current assets. The main instrument for managing the efficiency of current assets of modern business entities is proposed to be considered marketplaces that solve the problem of accelerating the asset turnover. The article considers the types of marketplaces, the main parameters of marketplaces: the structure of marketplaces and their functionality.
Improving the Mechanisms for Managing the Financial Potential of Territorial Communities, Taking into Account European Experience
Authors:   Polissia National University, Patynska-Popeta Maryna M. , Abramova Iryna V. ,   Polissia National University
Published: October 2022

The purpose of the article is a theoretical-methodological substantiation along with development of practical recommendations for improving existing and developing innovative approaches to managing the financial potential of territorial communities on the basis of sustainable development, taking into account European experience. Using the methods of scientific synthesis, comparison and systematization, the theoretical-methodological foundations of managing the financial potential of territorial communities on the basis of sustainable development and European integration are summarized. To develop ways to improve the efficiency of managing the financial potential of the development of territorial communities, taking into account European experience, abstract-logical and statistical-economic methods of scientific research were used. The article proves that the decentralization reform contributed to changing the system of organization of local authorities through the creation of amalgamated territorial communities, which received a wider range of powers in making managerial decisions, as well as additional sources of formation of financial resources. It is defined that the key among them are the budget, investment, credit, and grant ones. The experience of the European Union countries has shown that the application of an integrated approach to achieve the goals of sustainable development of territorial communities by promoting creation of jobs, research and innovation in the field of infrastructural development of territories, cooperation between cities and villages, implementation of technical assistance measures is also relevant for our domestic realities. An important aspect of managing the financial resources of the EU Member States is the targeted nature of the use of funds and the availability of an effective system of financial management on the ground. Based on the experience of the EU Member States, key goals, principles and levers of managing the financial potential of territorial communities are formulated, focused on the optimal formation, distribution and use of their financial resources, as well as on the adoption of a set of interrelated decisions that will contribute to their sustainable development.
The Sociocultural Factors of Institutional Modernization of Society
Authors:   University of Customs and Finance, Ivashyna Oleksandr F. , Ivashyna Svitlana Yu. ,   University of Customs and Finance, Novikova Liudmila F. ,   University of Customs and Finance
Published: October 2022

The article analyzes the possibility of creating inclusive development institutions. The authors aim to define certain elements of the institutional environment that directly influence the process of creating inclusive development institutions in Ukraine. Attention is focused on individual social phenomena and processes that are closely related to the economy, affect the processes of modernization of the economy and society. The question of the content and nature of internal institutional transformations, the sociocultural aspect of institutional construction, which has acquired new features, is considered. The results of changes in the sphere of everyday consciousness, in the system of existing culture and values that led to deideologization and transformation of the sociopolitical dominant are reflected. It is proved that the prospects for further transformation of the post-Soviet economy and society are increasingly determined by the transformation of political institutions towards greater pluralism. Changes in the social structure of society that have increased the number of groups capable of influencing sociopolitical relations are defined. It is determined that the emergence and strengthening of interconnections of new types of value layers and subcultures based on heterarchy led to the formation of sociocultural heterogeneity of Ukrainian society and the ability to build cross-cutting channels of social mobility between the top and the basis of the social pyramid, to unite different social groups of society. The role of digitalization and informatization in the processes of sociocultural institutionalization and in the formation of inclusive political and economic development institutions is reflected. A weakening of disintegration processes in the public consciousness as a result of the unification of sociocultural signs is noted. It is determined that the sociocultural unity of society becomes the basis for social development and the formation of the collective identity of the Ukrainian nation.
Investment Attractiveness in the Current Realities of the Ukrainian Economy
Authors:   Odesa I. I.Mechnikov National University, Matiuk Тetiana V. , Poluiaktova Olha V. ,   South Ukrainian National Pedagogical University named after K. D. Ushynsky
Published: October 2022

The article defines the essence of the concept of «investment» and the features of the formation of investment attractiveness. The concept of «investment attractiveness» is analyzed. It is noted that the formation of the investment attractiveness of the country is influenced by immense number of factors. The following factors are taken into account: political, geographical, historical, cultural, legal, socioeconomic, organizational, financial, dynamics of macroeconomic indicators, the presence or absence of natural resources, the demographic situation, the level of development of the legislative framework, fiscal policy, transparency and stability of the economic system. A number of financial and economic prerequisites that determine the possibility and efficiency of investment are identified. It is substantiated that although measures are constantly being taken in Ukraine to improve the investment climate, negative assessments of experts and scientists indicate the imperfection of the existing system, which leads to a shortage of investment assets. It is noted that one of the most important conditions for the country’s economic growth is the process of attracting investments, which requires a favorable investment climate in the State. The negative tendency of investment revenues to the country is caused by insufficient development of factors that form the investment climate. The basic principles of government stimulation of investment attractiveness of the country are examined. It is noted that at the current stage of economic development, the issue of increasing the efficiency of the investment process in the country remains relevant for Ukraine. Unfortunately, at the moment there are many reasons for the insufficient investment attractiveness of our country. It is said that the policy of the Ukrainian government should be aimed at creating a clear and real strategy for the socioeconomic development of the country, based on an analysis of the real economic situation and the resources available in the country.
Financial Condition of Small Enterprises in Ukraine: Problems, Tendencies, Prospects
Authors:   Ivan Franko National University of Lviv, Yasinovska Iryna F. , Loiek Yaryna D. ,   Ivan Franko National University of Lviv
Published: October 2022

The purpose of the article is to generalize the essential content of the concept of "financial condition ofenterprise" in terms of its constituent components; analyze the main indicators of the financial condition of small enterprises of Ukraine, determine the major tendencies during 2017–2020; substantiate the importance of analyzing their financial condition; draw attention to the relevant problems of small business in modern conditions. The article analyzes the current financial condition of small enterprises of Ukraine for the period 2017–2020. Analyzing, systematizing and summarizing the scientific works of scholars, the approaches to defining the concept of "financial condition" of the enterprise were considered. As a result of the research, the financial condition of small enterprises of Ukraine was analyzed and assessed; the main problems of their activity are highlighted. It is substantiated that the validity of managerial decisions directly depends on the objectivity and timeliness of information about the financial condition of the enterprise. The effective operation of enterprises requires constant control over the receipt and use of financial resources, strict adherence to the disciplineof financial settlements, formation of the optimal ratio between own and borrowed funds, ensuring financial sustainability and solvency.A thorough and timely carried out analysis of the financial condition of the enterprise allowsto see the objective state of its activities, identify problematic aspects, respond to challenges in a timely manner, anticipate and minimize business risks and make the right managerial decisions.
Satire of Prestige Materialism in Andrea Hirata's Tree Circus Novel
Authors: Purnaningsih Siti , Kusmiatun Ari
Published: October 2022

The world of post-reality offers a variety of experiences, colonizations, and fascinating new panoramas. However, the created world makes humans trapped in an artificial world that is all superficial, immanent, and shallow so that they are no longer able to find natural reality, cultural richness, and the depth of transcendental experience. This study aims to describe the satire of prestige materialism in the novel Circus Tree by Andrea Hirata. The satire of prestige materialism is a symbol of Andrea Hirata's resistance to today's post-reality people who live in a false image. This study uses a qualitative descriptive method with content analysis to describe the satirical representation in the novel. This research approach focuses on the study of post-reality and Humanistic Psychology. The results of the study: 1. The satirical representation of prestige materialism in the novel, namely a) satire on the reality of prestige professions/works; b) satire of educational reality; c) Satire of democratic reality; d) satire of social reality. 2. The targets or targets of satire are people who live in false consciousness and are materialistically oriented to prestige: a) prestige professions/jobs; b) the vulnerability of society; c) political elites; d) arrogance of power; e) hypocrisy. 3. The satire message of prestige materialism is to restore being values to humans, which are represented through simple/innocent figures who are marginalized in society.
STUDY OF SURABAYA-MOJOKERTO TOLL ROAD SERVICE LEVEL USING THE CUSTOMER SATISFACTION INDEX (CSI) METHOD
Authors: Achmad Dzulfiqar Alfiansyah  , Wardhani Primasari Cahya
Published: October 2022

Surabaya-Mojokerto toll road is the strategic linked of Surabaya with the cities on west area of East Java. It became a main national logistic route that also can increase the economic potential East Java. The vital aspects of the Surabaya-Mojokerto Toll Road need to be balanced with adequate services for toll road users. The purpose of this study is to improve the index value of toll road service using Customer Service Index (CSI) method. One of the main aspects that need to be considered is the satisfaction of toll road users so that the assessment of the services provided can be balanced. In this study, using a questionnaire method distributed online through the google form application. The respondents were addressed to users of the Surabaya-Mojokerto Toll Road within the last month. The questions in the questionnaire regarding to the Regulation of the Minister of Public Works and Public Housing Agency No. 16, 2014 by making several adjustments. According to the analysis results, it shows that the service level criteria for the toll road is "Satisfied" with a CSI value of 79.56. The pavement factor is the main factor that needs to be improved to increase the service value of the Surabaya-Mojokerto Toll Road.