bluuebunny/crossref_metadata_2025 huggingface dataset:
Kekuatan Karakter pada Guru Honorer Sekolah Luar Biasa (SLB) Kota Padang
Authors: Rahmi Fitria , Rachman Firza Abdul , Sembiring Lala Septiyani
Published: July 2021

Pendidikan luar biasa merupakan salah satu sektor pendidikan penting yang diperuntukan untuk anak-anak berkebutuhan khusus. Pada proses mengajar guru honorer SLB banyak menghadapi kendala mulai dari sulitnya mengatasi perilaku siswa, gaji yang minim dan tunjangan yang tidak didapatkan, tetapi mereka tetap menjalankan tugas mereka dengan baik dan tidak berhenti pada pekerjaannya. Penelitian ini bertujuan untuk mengetahui gambaran kekuatan karakter guru honorer SLB di Kota Padang dengan pendekatan kuantitatif deskriptif. Data penelitian ini dikumpulkan menggunakan skala adaptasi dari Peterson dan Seligman yaitu Value In Action Inventory Scale. Teknik pengambilan sampel yang digunakan yaitu cluster random sampling dengan jumlah sampel 82 guru honorer SLB. Hasil penelitian menggambarkan bahwa signature strength yang dimiliki guru honorer SLB di Kota Padang adalah spirituality, gratitude, integrity, kindness, dan prudence
Pengaruh Harga Diri dan Lokus Kontrol Internal terhadap Kematangan Karier Mahasiswa
Authors: Ningrum Milyarti , Husna Aftina Nurul , Zahra Aning Az
Published: July 2021

Mahasiswa tingkat akhir perlu memiliki kematangan karier yang baik karena sudah berada pada masa akhir preoccupational. Hasil survei pendahuluan menunjukkan adanya dinamika kematangan karier di kalangan mahasiswa tingkat akhir. Kematangan karier yang baik sangat penting karena menunjukkan kemampuan mahasiswa untuk melewati hambatan-hambatan yang terjadi dalam setiap tahap perkembangan kariernya. Harga diri dan lokus kontrol internal merupakan beberapa faktor yang diyakini mempengaruhi kematangan karier. Tujuan penelitian ini adalah untuk mengetahui pengaruh antara harga diri dan lokus kontrol internal terhadap kematangan karier. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dengan jumlah sampel N = 279 mahasiswa tingkat akhir di Universitas Muhammadiyah Magelang. Hasil uji hipotesis dengan regresi linear berganda menunjukkan adanya pengaruh yang signifikan dan positif dari harga diri dan lokus kontrol internal terhadap kematangan karier dengan nilai kontribusi pengaruh sebesar 72.5%. Harga diri berpengaruh terhadap kematangan karier melalui perilaku dan sikap positif terhadap tujuan karier. Adapun lokus kontrol internal mempengaruhi kematangan karier melalui rasa percaya individu terhadap pengetahuan dan kemampuannya dalam melewati hambatan yang dialami terkait dengan tugas perkembangan kariernya.
Kebersyukuran dan Kecemasan akan Masa Depan pada Mahasiswa Tingkat Akhir di Masa Pandemi Covid-19
Authors: Siregar Tsurayya Kamilah , Kamila Adinda Tasya , Tasaufi Muhammad Novvaliant Filsuf
Published: July 2021

Penelitian ini bertujuan untuk mengetahui hubungan antara kebersyukuran dan kecemasan akan masa depan pada mahasiswa tingkat akhir pada masa pandemi Covid-19. Responden dalam penelitian ini berjumlah 115 mahasiswa tingkat akhir yang disampel menggunakan teknik convenient sampling. Variable kebersyukuran diukur dengan menggunakan Skala Kebersyukuran yang dikembangkan oleh Listiyandini dkk (2015), sedangkan variable kecemasan akan masa depan diukur dengan Future Anxiety Scale yang dikembangkan oleh Zalenki dkk (1996). Data dianalisis menggunakan teknik korelasi product moment. Hasil analisis menunjukkan r = -0.675 dengan nilai signifikasi p=0.000. Hasil dari penelitian ini menunjukkan hubungan negatif yang signifikan antara kebersyukuran dan kecemasan akan masa depan mahasiswa tingkat akhir di masa pandemi Covid-19.
A new species of the genus Nornalupia from the Stirling Range Nature Park, Western Australia (Coleoptera: Carabidae: Harpalini)
Authors: Kataev B.M.
Published: July 2021

Nornalupia impuncta sp. n. is described from the Stirling Range Nature Park, Western Australia, and new data about distribution of N. megacephala Kataev, 2003 are provided.
Hemodynamic Response to Laryngoscopy and Intubation Using McCoy Laryngoscope: A Descriptive Cross-sectional Study
Authors: Lakhe Gajal , Pradhan Suresh , Dhakal Santosh
Published: July 2021

Introduction: Laryngoscopy and intubation are stressful as they lead to a rise in heart rate and blood pressure. Though transient, it may be detrimental to the cardiac and neurosurgical patients. There is a need to explore the possibility of obtunding the pressor response to laryngoscopy and intubation with the use of McCoy blade laryngoscope. We aimed to find out the hemodynamic response to laryngoscopy and intubation using McCoy laryngoscope in adult patients undergoing general anesthesia.
Methods: The descriptive cross-sectional study was conducted in 37 American Society of Anesthesiologists' Physical Status I/IIpatients, with normal airway from December 2019- May 2020 in a tertiary care hospital. Ethical approval was obtained from Institutional Research Committee (reference number.: MEMG/IRC/290/GA). Convenience sampling method was used. The mean systolic and diastolic blood pressures were measured at baseline, one, three and five minutes after laryngoscopy and intubation. Data were analyzed using the Statistical Package for the Social Sciences Version 21.0.
Results: In the first minute after laryngoscopy and intubation, the rise in mean blood pressure was noted in 14 (37.83%) cases. The peak rise in mean blood pressure was 3%, note done minute after laryngoscopy and intubation.
Conclusions: We noted better attenuation of pressor response to laryngoscopy and intubation using McCoy blade laryngoscope in adult patients undergoing general anesthesia.
The study of compounds distilled with water vapor of Populus laurifolia Ledeb. leaves
Authors: Рудник А. М.
Published: July 2021

Poplar plants (Populus L.) are one of the promising species for inclusion in the State Pharmacopoeia of Ukraine. To date, extensive experience has been accumulated in the use of extracts from buds, leaves and bark of various types of poplars in folk and official medicine as effective anti-inflammatory, antipyretic, analgetic, antibacterial agents. According to literature data only buds are pharmacopoeial raw materials in some countries of the world.

Poplar leaves are of interest as a new promising type of medicinal plant raw material, since they have a chemical composition close to the buds, moreover, they are much easier to harvest and the possible volume of raw materials procurement is much larger.

The laurel-leaf poplar (Populus laurifolia Ledeb.) is assigned to the section of balsamic poplars (Tacamahaca). It is grown in forest culture, used for landscaping and creation of field-protective plantations in Ukraine.

Continuing a comprehensive pharmacognostic study of raw materials of plants of the genus poplar, purpose of this work was to study composition and content of compounds distilled with water vapor of leaves of laurel-leaf poplar cultivated in Ukraine.

Leaves for research were harvested in June 2019, from trees growing on the shores of the Murom reservoir in the village of Russkiye Tishki, Kharkiv region (50°09′30″N 36°29′10″E). The composition of compounds distilled in water vapor was investigated on Agilent Technologies 6890N (USA) chromatograph with a 5973N mass spectrometric detector.

The total content of compounds distilled with water vapor was 2 126.1 mg/kg. 46 compounds were identified. Terpenoids were presented by 20 compounds with a total content 1 444 mg/kg, the remaining 26 compounds were aromatic substances (256.2 mg/kg) and compounds of various groups (216.8 mg/kg). The dominant compounds in content were β-eudesmol (776.4 mg/kg), γ-eudesmol (298 mg/kg), α-bisabolol (125.9 mg/kg), eugenol (70.9 mg/kg).

The data obtained indicate the rich chemical composition of leaves of laurel-leaf poplar and are the basis for further in-depth study of this raw material for assessment the possibility of using it as a medicine.
Study of the vasodilatory effect of extract from tissue culture biomass of Rauwolfia serpentina Benth.
Authors: Мончак І. Л. , Конвалюк І. І. , Баланда А. О. , Лукашов С. С. , Матюшок В. І. , Кунах В. А. , Ярмолюк С. М. , Соловйов А. І.
Published: July 2021

Design of novel herbal drugs with a wide range of activity is an important object of pharmacology. Herbal remedies having antiarrhythmic, cardiotonic and vasodilatory effects are useful for treatment of heart arrhythmias. Vasodilating drugs are prescribed for medication of hypertension and migraine. Also they are a part of comprehensive treatment of various diseases such as disturbed peripheral blood circulation and atherosclerosis of arteries of extremities as well as problems with urination and potency. Search for novel herbal preparations with vasorelaxant activity in our view is a promising matter of current interest.

This work is aiming in study of vasodilatory activity of methanol extract of strain K-27 tissue culture of Rauwolfia serpentina.

Evaluation of vasodilatory activity extract of high-productive strain K-27 tissue culture of Rauwolfia serpentina has been carried out by the method of auxotonic mechanography of vascular smooth muscles. Strength and frequency of spontaneous contractions of portal vein as well as relaxation of aortic smooth muscles activated with phenylephrine were evaluation indicators of extract activity.

In order to estimate working concentration of extract of strain K-27 tissue culture of Rauwolfia serpentina we have studied vascular activity at sequentially increasing concentrations of extract solution on the portal vein. Overlay of sequence of growing concentrations exhibited decrease in basal level of venous tone and dose-dependent suppression of phasic contractions with complete inhibition of spontaneous activity of portal vein at 1.44 mg/ml concentration and uprise of toxicity at higher concentrations. It has been shown dose-dependent relaxation of vascular preparations followed by development of α-adrenoceptor blocking effect and loss of sensibility to phenylephrine at the end of experiment. After discontinuing exposure with a substance the activating effect of phenylephrine remained not renewed during 30-50 minutes, at the same time contractile activity of aorta on the response to the other type activation (60 mM K+) took place.

It was found that at the studied range of concentrations: 0.0288 μg/ml–28.8 μg/ml the extract of strain K-27 tissue culture of Rauwolfia serpentina has distinct vasodilatory effect. Also it was discovered α-adrenoceptor blocking effect of that extract, so it can find wide application in therapy as vasorelaxant and α-blocker, for instance in treatment of prostate diseases.
Constitutionalizing Access
Authors: Terkovich Jessica , Frank Aryeh
Published: July 2021

State constitutions receive relatively little academic attention, yet they are the source of significant substantive rights—and, when compared to the U.S. Constitution, they are relatively easily amended to comport with contemporary needs and values. Unlike the constitutions of dozens of other nations, the U.S. Constitution contains no explicit recognition of a right to information from the government, and the Supreme Court has declined to infer that such a right exists, apart from narrow exceptions. Conversely, seven states expressly memorialize the public’s right of access to government meetings and records in their constitutions. In this paper, the authors examine case law applying the constitutional right of access, concluding that the right is somewhat underutilized and rarely seems to produce an outcome clearly different from what a litigant could expect relying on state statutory rights alone.
Who Will Take Ownership of Florida High School Football Concussion Figures?
Authors: Jackson Imani J.
Published: July 2021

This study explores the existence and documentation of varsity football player concussions and sport-related traumatic brain injuries at dozens of Florida high schools. The paper explores the legal creation and deference due the Florida High School Athletic Association as a regulatory body for Florida’s student-athletes, the lived experiences of sport-related brain injuries and whether the maintenance and publication of these concussive records implicates student-athletes’ privacy rights. For nearly two years, the Brechner Center for Freedom of Information at the University of Arizona pursued physical copies of redacted concussive documentation at dozens of Florida high schools and verified numerical accounts of how many varsity football players had been concussed in connection with play during the 2017-2018 school year.
Karakteristik Kepemimpinan Pesantren di Era 4.0
Authors: Nur Anifatul Azizah Isro’un
Published: July 2021

Pesantren merupakan lembaga pendidikian tertua yang ada saat ini. Untuk menaungi masyarakat dalam menjaga akidah dan syariat mereka, dibutuhkan peran pesantren sebagai kiblat yang dijadikan masyarakat pemimpin untuk menjaga kultur dan budaya masyarakat yang dikhawatirkan akan tergerus oleh arus globalisasi yang terus berkembang pesat. Di era 4.0 ini banyak sekali masalah yang ditemui pesantren diantaranya kurikulum yang telah kuno sehingga kurang relefan untuk menghadapi tantangan zaman, atau pengasuh pesantren yang terhasut dalam dunia politik sehingga menganak tirikan santrinya, dan masalah lain yang tergolong baru. Hal tersebut tentunya perlu diperhatikan dan diatasi dengan membentuk karakter pesantren yang sesuai dengan peradaban saat ini, yakni diantaranya : (1) Memahami ilmu agama dan ilmu umum terutama MIPA, (2) Melek teknologi, (3) Memahami metode dakwah islam Rahmatan lil alamin, dan lain-lain. Dalam hal ini peneliti menggunakan metode penelitian kualitatif studi pustaka dengan mengkutip dari berbagai sumber baik primer maupun sekunder, sehingga peneliti mendapat pemahaman bahwa dalam meningkatkan kualitas kepemimpinan pesantren di era 4.0 ini, perlu di tanamkan karakter baru yang dapat membantu pesantren dalam menjawab tantangan zaman, agar pesantren tetap mampu membantu negara dalam menjaga akidah dan syariat masyarakat disekitarnya
LEADERSHIP DALAM PERSPEKTIF ISLAM
Authors: Rahma Agiska Putri Aulia , Syafira Salsabilla Dissy , Sholehuddin Isma’il , Syafa’atul Husnia Trysia
Published: July 2021

Pemimpin dan kepemimpinan merupakan dua persoalan keseharian yang saling berkaitan dalam kehidupan bermasyarakat, berorganisasi, berbangsa dan bernegara.Maju dan mundurnya masyarakat, organisasi maupun bangsa dan Negara dipengaruhi oleh para pemimpin dan kepemimpinannya.Islam sendiri sebagai agama rahmatan lil ‘alamin juga menempatkan persoalan pemimpin dan kepemimpinan sebagai salah satu persoalan pokok dalam ajarannya.Dalam al-Qur’an dan Hadits kepemimpinan mendapatkan porsi bahasan yang tidak sedikit, banyak ayat-ayat al-Qur’an maupun hadits-hadits Nabi yang membincang tentang kepemimpinan. Dalam konsep Islam sendiri, kepemimpinan dapat diartikan sebagai sebuah konsep interaksi, relasi, proses otoritas, kegiatan mempengaruhi, mengarahkan dan mengkoordinasi baik secara horizontal dan vertikal
Membangun budaya literasi perdesaan di Desa Pondok Kemuning Kota Langsa
Authors: Syah Irfan , Surya Dedy
Published: July 2021

Masyarakat Indonesia menyediakan waktu untuk membaca rata-rata hanya 30-59 menit per hari, berbanding terbalik dengan negara maju yang rata-rata membaca dengan durasi mencapai 6-8 jam per hari. Tujuan pengabdian untuk menghidupkan budaya literasi di Masyarakat. Metode yang digunakan adalah penyuluhan dengan dua tahap. Pertama: tahap persiapan dengan melakukan survey, mencari tahu penyebab rendahnya literasi di masyarakat, serta menyusun program PKM terkait meningkatkan budaya literasi. Kedua: tahap pelaksanaan dengan melibatkan berbagai pihak yang dapat berpartisipasi dalam rangka menyukseskan kegiatan dan melakukan penyuluhan kepada masyarakat. Hasil pengabdian kepada masyarakat telah mampu meningkatkan kepedulian masyarakat terhadap budaya literasi terlihat dari antusias masyarakat mengikuti berbagai kegiatan yang diadakan peserta KPM . Budaya literasi perlu ditingkatkan dengan menghidupkan budaya literasi melalui penyuluhan kepada anak- anak dan pemuda desa.
Foundations in the Ottoman Empire and its Contributions to the Social Life
Authors: Güpgüpoğlu Emre Rıfat
Published: July 2021

From the past to the present day, societies have established institutions to address their needs for social assistance, solidarity and security within their structures. Some social assistance and social security practices established in modern societies had been carried out by the foundation in Islamic societies in the past. In the Ottoman Empire, as in the Turkish-Islamic states, the foundation institution had played an essential role in the provision of the social order and the cooperation and solidarity of the society. The allocation of private property to the public service gives a social content to the property in question. The allocation of the wealth and income of the founders of the foundation to public service and transferring them to the persons belonging to the lower income group reveal the social function of the foundation. In this context, the main aim of the study is to reveal the function of the foundation institution in the context of social assistance, social solidarity and social security in the Ottoman Empire after first considering the definition, function and a short history of the foundation.
Penyetaraan Gender di Sri Lanka: Konflik Macam Tamil sebagai Tantangan Program UNDP
Authors: Setyawan Bayu
Published: July 2021

The issue of gender inequality in Sri Lanka has made women get discriminatory treatment in various ways, both in the social and political manner, as well as in education and employment. UNDP has made efforts to fight for the rights of Sri Lankan women. However, these efforts impressed without significant development. This study tries to explain the various obstacles faced by UNDP. The study uses the concept of an international regime with qualitative analysis methods. The results of the study indicate that UNDP has not succeeded in equalizing gender in Sri Lanka because the separatist Tigers conflict has hampered international assistance.
The Future of Sino-Russian Relations: Why China Shall Not Rely on Russia as on a Strategic Ally
Authors: Ashrafi Shokhrukh
Published: July 2021

Today China and Russia declare the strategic partnership between each other and confidently assure each other in the consistency of their actions and commitment to the mutual growth and win-win cooperation. However, if China’s commitment is visible and evident, same cannot be said about Russia: it has been stagnating for over a decade while China’s fast growing economy has been conquering the markets throughout the world; Russia has been spoiling its relations with all European states, that are obviously, at now, an economic and political power, and even with the former allies (Ukraine, Armenia, Belarus); and Russia is not only unable to solve the domestic problems but even worsening them, considering the racism, xenophobia and poverty problems.
Ethnobotanical study of anti-malarials among communities in the municipal of Portel-PA, Brazil
Authors: Davis Kelly , Guimarães Danielly de Oliveira , Davis Timothy , Bastos do Cristine Amarante
Published: July 2021

Nearly all cultures use medicinal plants as a vital dietary resource, the ingredients collected from their surroundings being used for food and medicine. This study will provide the basis for further ethnopharmacological research by documenting the use of medicinal plants traditionally employed by the communities along the Aruanã River to treat malaria and related symptoms. While this is the first ethnobotanical study in this region, the socio-economic profile will also be evaluated as part of this study. We also aimed to review literature on traditional use of the cited species for comparison. Ethnobotanical data was collected using semi-structured interviews with 23 participants, which cited 29 species used to prevent and/or cure malaria and related symptoms. The interviewees ranged in age from 14 to 83, with 73.91% women, and 47.83% illiterate. Medicinal plants gathered from the wild and cultivated in gardens have been traditionally used to treat malaria and related symptoms among riverine communities. Documenting this local knowledge to compare with reviewed literature regarding efficacy and toxicity would be an essential part in the search for a new antimalarial agent.
El principio de precaución en salud como pilar del control constitucional en Colombia
Authors: Ortega Rodríguez Camilo Ernesto
Published: July 2021

El artículo realiza un comentario a la jurisprudencia del principio de precaución sobre el derecho a la salud. Lo anterior, con el fin de identificar una base constitu-cional que permita la implementación de distintas medidas de protección a pesar de no contar con una certeza científica del cien por ciento en determinados casos. Para ello, se utilizará un método dogmático no formal, centrando el estudio de la problemática desde un punto de vista teórico, pero manteniendo un contacto con la realidad fáctica y social del problema. Como técnica se usa la recolección de datos, principalmente, la jurisprudencia de la Corte Constitucional de Colombia y artículos académicos que permitan contextualizar el desarrollo del principio. El resultado de la investigación permite observar la aplicación del principio de precaución en salud por el uso del glifosato o por el transporte de carbón, así mismo, ante explotación de hidrocarburos e incluso ante la instalación de antenas de telefonía móvil. En el artículo se concluye que, ante la imprevisibilidad del desarrollo científico, lo pertinente es aplicar las medidas necesarias que impidan la ocurrencia del daño o el riesgo de los derechos, para lo cual el principio de precaución es la base más sólida y racional a desarrollar.
THE ESSENCE AND DIAGNOSTICS OF THE ENTERPRISE FINANCIAL STATUS
Authors: Tararuiev Iurii
Published: July 2021

The paper is dedicated to the problems of identification and diagnostics of the enterprise financial status. The main attention is paid to the methods of assessing the current financial status of the enterprise. The author’s definition of financial status of the enterprise is performed in the paper, as a result of the analysis of current variants of that concept determinations. The financial status of the enterprise is determined in the paper as a multiple enterprise characteristic which includes current incoming, distribution and investment financial resources. The diagnosis of financial status is defined in the article as an evaluation of incoming, distribution and investment of financial resources of the enterprise with indicators that comprehensively characterize its current activities. The factors of capital structure, liquidity and cash flow effectiveness is proposed in the paper as indicators of the enterprise financial status. which can be used to provide the diagnostics. The integrated indicators of enterprise financial status and its current effectiveness (which based on enterprise cash flow factors) is presented in the paper in order to summarize the results of financial status diagnostics. This approach illustrates the important choice of enterprise between such alternatives as: a) accelerated development and financial risks; b) financial stability and limited capital growth. The final result of the paper is the matrix called «financial state-efficiency of activity» which allows to get interpretation of the concluding diagnostics procedures. Key features of the matrix application are similar to those used to substantiate managerial decisions in the strategic management. The practical implementation of this matrix allows the enterprise to ensure equilibrium between development (by increasing current liabilities) and improvement of enterprise financial positions (by increasing the value of liquid assets and optimization of capital structure). The results of the paper can be used to improve the financial status of enterprises, regardless of its sectoral specificity.
MANAGEMENT OF PROJECT IMPLEMENTATION DURATION AT AN INDUSTRIAL ENTERPRISE
Authors: Korkhina Inna , Petrenko Vitalii , Kulyk Volodymyr
Published: July 2021

Implementation of investment projects contributes to the development of each metallurgical enterprise. An important project management process is project time management, which includes forecasting and monitoring compliance with deadlines, monitoring the content and relationships between works, as well as assessing the resources required for each work. When planning a project, it is often not possible to accurately determine the duration of a network schedule. Uncertainty of work time is associated with a certain degree of uniqueness of each work and external factors influencing this work. The method of network planning is recognized as one of the most effective methods used in the theory of project time management. Thanks to network models, it is possible to determine one of the key characteristics of the project, namely its duration. Due to the fact that it is not possible to accurately determine the duration of a project, so it is obvious the relevance of the use of network models that allow you to take into account the uncertainty in the time of work. The purpose of this work is to develop a probabilistic simulation model for calculating the duration of the project to create a combined gas turbine power plant at a metallurgical enterprise. It is proposed to take into account the uncertainty in the duration of the project in the traditional way, it is assumed that the duration of the project has a beta distribution. The work uses a network schedule for the creation of a combined gas turbine power plant. And all the works of the project were divided into appropriate stages. With the help of experts who provided a pessimistic, optimistic and most likely estimate of the duration of the work, the parameters of the beta distribution were determined. As part of the algorithm for calculating the simulation model of the project, 200 implementations of a random variable - the duration of work were generated and, accordingly, 200 implementations of the critical path of the project were obtained. the main characteristics of the specified set of random numbers are determined. Then we found a value for the duration of the critical path, which with a probability of 95% will not exceed 21 months.
THEORETICAL AND METHODICAL APPROACHES TOWARDS THE ESTABLISHMENT OF THE ORGANIZATIONAL AND ECONOMIC MECHANISM OF MANAGEMENT OF THE INTELLECTUAL CAPITAL OF THE EDUCATIONAL ENTERPRISES
Authors: Kondratiuk Yuliia , Lych Volodymyr
Published: July 2021

The main purpose of this study is to systematize the conceptual provisions for determining the organizational and economic mechanism of intellectual capital management in construction companies. Theoretical and methodological provisions are systematized and appropriate approaches to the definition of organizational and economic management mechanism are identified. As a result of the study, the lack of uniform approaches in this analysis was determined. For example, the modified approach is characterized by ways of forming and using interdependent elements aimed at achieving this goal. Within the framework of the structural approach, the main attention is paid to the structural elements of the organizational and economic management mechanism, the combination of which allows to ensure the achievement of the set goal. The functional approach involves determining the directions of implementation of organizational and economic management mechanism. With regard to the goal-oriented approach, the main attention is paid to the goal of creating and implementing an organizational and economic management mechanism to ensure the efficiency of operation and development of economic entities. Among the current scientific approaches, it is worth paying more attention to those where the structural components of intellectual capital are highlighted. The main ones are strategic, which are determined by the use of future opportunities, ensuring the development of the construction company; economic, which are determined by the organization, planning, financing, control; organizational, which are formed on the basis of the use of security services at the construction company and constant monitoring; tactical - providing by increasing the efficiency of the potential that exists in the enterprise; implementation of an integrated assessment of the state and level of use of economic security at the enterprise. Thus, based on the provisions of an integrated approach, the definition of "organizational and economic mechanism of intellectual capital management of construction enterprises" is proposed, which is characterized as a certain integrity of organizational, economic, social, technical components, characterized by high interaction and interdependence features and directions of formation and application of elements of intellectual capital, its estimation that allows to develop administrative decisions for increase of efficiency of formation and application of intellectual capital at the construction enterprises.
BUILDING EMPLOYER BRANDING IN THE LABOR MARKET
Authors: Zhovtyak Hanna
Published: July 2021

The article notes that today the concept of «employer brand» has become firmly entrenched in the professional vocabulary of many HR professionals. Moreover, not only foreign but also domestic companies have begun to develop programs to form a positive brand of the employer. This function of personnel management specialists has occupied an important place along with other personnel functions. The concept of brand as a set of all human experience, his perception of a thing, product, company is defined. Brands exist in the minds of either specific people or society as a whole. It is established that HR-branding is not only work with the company's reputation as an employer, but also a targeted long-term strategy for managing the awareness and perception of employees, candidates and all stakeholders. HR-branding includes all aspects of work in the company, all HR-processes and practices that shape the perception of employees and candidates.
The main stages of employer brand formation are outlined: search and study of the target audience of HR-brand, identification of problem areas of the employer brand, formation of EVP, development of strategy for promoting the employer brand, evaluation of the result. The main components of the value proposition of the employer are given. The concept of EVP is defined as a value proposition of the employer, which includes both emotional and rational benefits. It is important that the real work environment and processes in the company correspond to the proposals of the HR-brand: you can promise only what can be provided in reality. A dishonest offer not only destroys the company's HR brand in the labor market, but also weakens employee loyalty and involvement.
It is established that all tools of employer brand formation can be divided into two groups: external and internal. External tools include: employment websites, media; advertising; conferences, seminars, open days; competitions for the title of the best employer; cooperation programs with recruitment agencies, educational institutions; social networks, forums, corporate blogs, etc. Internal tools include: corporate website; corporate magazine, digest, news block; seminars and trainings with employees; corporate events.
FEATURES OF VALUATION OF NON-CURRENT TANGIBLE ASSETS IN THE ACCOUNTING SYSTEM
Authors: Bondarenko Olga , Trush Iryna
Published: July 2021

The question of evaluation is there key in accounting and financial reporting. In this In this context, valuation acts as a component of the method of accounting, according to which is used to measure the value of its objects. Based on information about their condition, investors make decisions about investment. For effective irreversible management tangible assets necessary is the settlement of issues that relate to their accounting, depreciation and determining the value of objects. Irreversible the assets of the enterprise, in particular its fixed assets, are the basis economic activity of the enterprise, one of the key elements production process and, therefore, one of the most important objects accounting and reporting, which characterizes the general property status enterprises, its economic potential and investment attractiveness. One of the most important elements of the method accounting is a reflection of its objects in one measure - evaluation. The latter is used as a tool for sharing and accounting acts of purchase and sale in terms of commodity-money relations. Valuation is the basis of accounting methodology accounting. From how correctly the method is chosen valuation of accounting objects depends reliability of financial statements and validity management decisions at the enterprise. In the analysis of the regulatory framework with regulation of accounting, in particular non-current assets, it becomes obvious the great importance of evaluation in modern accounting system. However, the current one stage of development of accounting characterized by the presence, on the one hand, fundamentally new requirements for professionals in the field accounting, on the other - the presence contradictions between regulations. Evaluation is an integral part of the method accounting and is closely related to others its elements. Using a money meter, simultaneously or separately with natural and labor, it is possible to generalize economic processes, means and sources of the enterprise. The basis for accounting and evaluation of non-current assets are regulations and International Financial Reporting Standards and accounting.
INTERNAL AUDIT IN A PANDEMIC
Authors: Korkushko Oleg , Kushnir Liudmyla
Published: July 2021

Until recently, internal audit staff performed three key tasks: monitoring the internal control system, advising management on various issues, and detecting fraud in the company.
But the Covid-19 pandemic has made its adjustments. From the beginning of the pandemic, the focus of their work has shifted towards resource saving and risk assessment. Thus, internal auditors began to play more the role of consultants than auditors. But any new tasks require new approaches. Those who are accustomed to working in stable conditions, according to standard procedures, are forced to restructure, learn new audit techniques, expand the set of skills. And all in order to remain effective for business, and therefore - in demand professionals.
Undoubtedly, the pandemic has taught the internal audit services a lot. Despite the obstacles, they can carry out almost any inspections remotely. Internal auditors have been creative in finding ways to continue their work during the constraints caused by the coronavirus, and have adopted alternative audit methods, technologies and tools. In addition, the internal auditors focused on the advisory function, which allows for an independent assessment of the response to the crisis, as well as the implementation of anti-crisis measures.
Internal audit services have proven their worth to businesses by demonstrating flexibility and the ability to apply digital technology in responding to emerging issues. However, what to expect in the next stage, which will probably be accompanied by a change in business models and accelerated digital transformation, no one knows enough. That is why, today in a crisis, the work of internal auditors is somewhat different, because they act more quickly and use a wider range of skills. Traditional inspection methods such as site visits, sample testing, and documentation review are giving way to remote auditing, analytics-driven testing and digital methods. The Covid-19 pandemic is accelerating the transformation of internal audit by requiring it to take on the role of a flexible, forward-thinking and technological business partner that offers management a strategic vision of risk across the company.
PROSPECTS FOR THE DEVELOPMENT OF THE INTERNAL AUDIT SERVICE AT THE ENTERPRISE
Authors: Sliunina Tetiana , Tolstova Anastasiya
Published: July 2021

The article discusses the prospects for the development of the internal audit service at the enterprise. The need for internal audit is due to the increasing scale of enterprises and the inability of the accounting system to provide the information, which is necessary for timely management decisions. If the company wants to know about the state of affairs, identifies the strengths and weaknesses of its activities and prevent possible risks, it appeals to internal audit. Despite the level of professionalism of management, imperfection and variability of the national tax system makes the issue of control over the activities of the enterprise relevant.
Most inspections and audits carried out by external control entities only confirm the fact of violation. What cannot be said about the internal audit service, which helps to prevent negative phenomena, works ahead and eliminates the possible cause of the offense.
Given the volume of offenses and abuses identified by supervisory authorities, the introduction of an internal audit becomes a necessity. After all, fraud not only causes financial damage to the company, but also negatively affects their reputation and relationships with business partners, which in the future will lead to even greater losses.
Having an internal audit service is a signal to potential investors and lenders of good corporate management and generally makes good impression of the company. In addition, the existence of such a service allows the company to enter international capital markets, operate well, preserve assets and survive the crisis.
You can organize an internal audit by creating a separate division of the enterprise, outsourcing or co-sourcing. The advantages and disadvantages of each of the methods are discussed in more detail in the article. At the current stage, we see an ambiguous attitude to internal audit among businesses. This is due to managers' lack of understanding of its capabilities and the need to do business. However, internal audit can be an effective source of information for managers at all levels and will give business owners an assessment of the real state of affairs to make effective and appropriate management decisions.
GUIDANCE OF EMPLOYEE INVOLVEMENT WITHIN THE PERSONNEL MANAGEMENT STRATEGY OF THE INTERNATIONAL HOLDING
Authors: Martsinkovska Oleksandra , Lehkyy Oleh , Mykytei Natalia
Published: July 2021

Employee motivation is an area of people management that is becoming increasingly important in the information age, at a time when people change careers easier and more often while competition for talented employees is growing.
The smart and comprehensive motivation of employees leads to an increase in the level of employee engagement, which contributes to the development and economic growth of the company. Inefficient people management, including lack of motivation of employees, leads to huge financial losses. Thus, companies need to analyze their own systems of employee motivation and continuously improve them, as this is a necessary condition for their economic stability and competitiveness on the market.
The scope of coordination and translation of the mission of multinational corporations and international holdings in specific measures of people management and motivation, in particular at the national and local levels, in sectoral divisions, remains insufficiently researched. Meanwhile, employees’ engagement, their understanding of the company’s mission, as well as the elaboration of personal development goals in accordance with the strategic goals of the organization are key in the time of the fourth industrial revolution.
Thus, the authors aimed to investigate the motivation techniques used by a sectoral division within the development strategy of the international holding (taking as an example the DTEK group of companies that represents a sectoral division of the SCM Limited holding). In course of the research, the modern employee motivation tools were studied, the approach to the use of employee motivation tools in SCM Limited holding and, accordingly, in the DTEK group of companies was analyzed; and the recommendations on improvement of the motivation system in the DTEK group of companies were proposed.
The results of the study can support improvement of existing approaches to motivating the staff of the sectoral division within implementation of the global company development strategy. The set of recommendations provided by the research may also be useful to other large industrial companies represented in Ukraine and abroad.
MODERN CONDITION AND DEVELOPMENT PERSPECTIVES OF THE TRANSPORT INFRASTRUCTURE IN UKRAINE
Authors: Komchatnykh Olena , Petrovska Svitlana , Redko Nataliia
Published: July 2021

The article considers modern condition and development perspectives of transport at whole and the transport infrastructure of Ukraine. The basis of the country transport complex makes up its infrastructure, it joins manufacturing, users, suppliers and partners. Developed infrastructure affects not only effective and timely delivery of the products, but provides for decreased transport expenses. The beneficial geographical position of Ukraine, crossing the main transit ways between Europe and Asia, presence of active Black Sea ports, developed network of railroads, car roads and pipelines throughout the latitudinal and meridian directions create all predispositions for the transport branch development. The studies of the Ukrainian transport infrastructure and transport condition during last years evidence about non-stable dynamics, which is mainly related to economical and geopolitical crisis in the country as well as the COVID 19 consequences. Analysis of the freight transport by transport kinds shows increased volumes of car transport with decreased railway transport. The rise of the car transport share is connected to its advantages: mobility, possibility of delivery exactly to the destination, high speed of delivery, flexibility of the route choice, wide range of the shipment as well as provision of logistic services by cars. Exacerbation in the East has considerably decreased number of contracts between Ukrainian shipping companies and international partners related to the international transportation. First of all, the situation provides for decreased transportation volumes on the territory of Ukraine. The level of transport services to economic system and population of Ukraine is significantly lower than that one in the developed countries of the world. According to the car road characteristics, Ukraine has long been behind not only the countries of Western Europe, but many post-Soviet countries. A necessary condition of the effective development and managing crisis in the transport branch, particularly that caused by the COVID 19 pandemics, is development and modernizing transport infrastructure of Ukraine according to the modern technological requirements. This will provide for uniform development of all regions of Ukraine, improved population life quality, development of trade and tourism as well as creation of new economic opportunities by attracting foreign investment.
CREDIT: ESSENCE, PRINCIPLES AND FUNCTIONS
Authors: Ostrovska Natalia
Published: July 2021

In the modern economic system, with the development of market relations, the leading links in the economy began to be commercial banks, on whose activities depends the effective functioning of the state economy as a whole. The level of development of production, social infrastructure and the degree of development of society as a whole largely depends on how developed the banking sector of the state is. An important role in fulfilling the tasks is assigned to commercial banks, which can provide credit resources to enterprises and organizations, as well as citizens. Among the many categories of economics, credit can be considered among the most important, due to the unique role played by this economic phenomenon in the economic life not only of individual organizations, states, but society as a whole. The purpose of the article is to clarify the conceptual and categorical apparatus of the definition of "credit", its functions and principles of lending. The article examines the theoretical basis for determining the essence of the definition of "credit", its origin, functions and principles of lending, which highlighted the fact that credit is the most common form of raising funds in the banking market. It is determined that a bank loan is a form of credit in which money is lent by banks. Commercial banks licensed by the NBU are the main link in the credit system, they simultaneously act as a buyer and seller of temporarily available funds in society. In the system of economic relations, credit acts as an independent economic category. Thanks to credit, businesses have the opportunity to meet their economic needs to ensure the continuity of the processes of social reproduction, overcoming the limited financial resources. Credit relations allow businesses to increase their financial resources and expand production. The credit relationship between a banking institution and an entity is based on an analysis of the borrower’s financial condition. The main specific features of credit relations are: their emergence at the stage of redistribution of final income; formation on the basis of return and with the payment of interest; impact on the structure and volume of cash flows and features of the bank loan market.
Del pasado al porvenir: justicia transicional y género desde la experiencia internacional
Authors: González María
Published: July 2021

Este artículo se propone aportar una mirada crítica de la justicia transicional en clave de género. Desde distintas experiencias alrededor del mundo, se intenta identificar experiencias comunes y aprendizajes. Son tres las conclusiones obtenidas de este ejercicio: 1) Los desafíos: La inequidad y exclusión estructural de las mujeres, antes, durante y después de los conflictos; y, superar la visión de víctima de las mujeres, para aplicar una perspectiva integral de un enfoque de género. 2) Lecciones aprendidas: la relevancia de la especificidad de cada contexto, destacando la condición y necesidades de las mujeres; y, la integralidad de las cuatro dimensiones de la justicia transicional: verdad, justicia, reparación y garantías de no repetición. 3) La necesidad de aplicar el enfoque de género a las agendas de transición a la paz y la democracia, como condición para construir un porvenir más pacífico y realmente incluyente.
La lucha por la equidad de género en Latinoamérica y el Caribe, en el marco del COVID-19
Authors: Romero Evelia
Published: July 2021

En este artículo se revisan las acciones que algunos gobiernos de Latinoamérica y el Caribe han emprendido como acciones positivas por la lucha de la igualdad de género en el marco de la crisis sanitaria causada por el COVID-19 que azota la región desde el segundo trimestre del año 2020. También se hace un recuento de los retos que presenta la producción de estadísticas de género en esta contingencia, reconociendo que la generación de datos duros respecto al impacto de la pandemia en la igualdad de género reviste una vital importancia para la implementación de más y mejores políticas públicas y acciones diversas que gestionen un retorno de las mujeres a la “nueva normalidad” de manera segura y en condiciones de revertir lo perdido y seguir avanzando en materia de igualdad de género.