bluuebunny/crossref_metadata_2025 huggingface dataset:
Households' preferences for wood in home heating systems: Does sustainability matter?
Authors: Troiano Stefania , Novelli Veronica , Geatti Paola , Carzedda Matteo , Marangon Francesco , Ceccon Luciano
Published: May 2022

This study investigates the preferences of Italian home-owners when choosing to buy wood for home heating systems. The focus is on understanding the influence of different dimensions of sustainability on consumer choices. For this purpose, we designed a survey including a discrete choice experiment and administered it to residents in Italy. Our findings reveal that, on average, respondents pay particular attention to wood cultivation systems. However, forest property regime was considered second in terms of importance after wood price. Further analysis found that our sample presents four clusters of wood consumers. These findings showed considerable heterogeneity among respondents, the majority of whom considered important wood cultivation practices and appreciated forest landscape beauties for their decision. Local origin of wood was considered important by the majority of respondents, even if, surprisingly, a group of interviewees preferred foreign wood. To achieve better results and effectiveness in improving sustainable practices of the domestic heating systems, a combination of policies should be used simultaneously. Our results support the hypothesis that policymakers could achieve better results in terms of sustainability by applying a combined policy that levers the importance citizens accord to the different characteristics of wood in home heating systems.
On the determinants of a stable long-run relationship between energy consumption and economic growth
Authors: Barros Jr Fernando , R. Rodrigues Victor
Published: May 2022

We study the determinants of a stable long-run relationship between energy use and economic growth. We select a sample of 72 countries and test the cointegration between energy consumption and GDP. Next, we estimate the probability of cointegration using characteristics of countries' energy matrix and economic activities. Our findings indicate a lower probability of cointegration between energy use and income in countries with a larger service sector and in countries where energy matrices have greater use of renewable sources. Also, we find a higher probability of cointegration in countries with intense use of nuclear power.
Renewable energy, international trade, carbon dioxide emissions, and economic growth in Nigeria
Authors: J. Oyebanji Ibitoye , P. J. Kleynhans Ewert
Published: May 2022

The study investigates the impact of renewable energy, international trade, foreign direct investments (FDI), and carbon dioxide emissions on gross domestic product growth (GDPG) by adopting the autoregressive distributed lag approach, error correction method, and Toda- Yamamoto approaches to determine the long-term relationship, short-term relationship, and direction of causality for the period 1984 to 2018 in Nigeria. The results of the study show the existence of a long-term and short-term relationship among the variables. The study found positive relationships between GDPG, international trade and carbon dioxide emissions. The Toda-Yamamoto tests also found a unidirectional causality from gross domestic growth to international trade and carbon dioxide emissions. On the other hand, the GDPG has a positive and insignificant relationship with renewable energy and foreign direct investment in the long term and short term. The study also found no causality between FDI, GDPG, and renewable energy. Therefore, based on the findings, this study puts forward policy strategies that are likely to reduce emissions without reducing GDP growth in Nigeria and other developing countries.
Musica e psiche. Analogie e parallelismi
Authors: Romano Augusto
Published: May 2022

L'Autore concentra la sua attenzione sulla presentazione e la discussione di tre argomenti principali: 1. Rapporto tra musica e trascendenza. La tesi qui sostenuta e che il linguaggio musicale, in quanto linguaggio asemantico, si presta piu di ogni altro mezzo espressivo a farsi tramite tra il mondo "diurno", ispirato ai valori della coscienza, e il mondo immaginale, nel quale si rispecchiano i contenuti inconsci. 2. Il concetto di Armonia mundi. L'autore espone l'antichissima nozione di Armonia mundi, che postula l'esistenza di un principio ordinatore che presiede all'intera struttura dell'universo e si manifesta nella corrispondenza tra fenomeni appartenenti a ordini diversi. Egli mostra che tale concetto e essenzialmente musicale, come risulta anche dagli argomenti di Keplero a favore della cosiddetta "musica delle sfere". 3. Musica e prassi analitica. Una riflessione sulla storia della psicoanalisi permette all'Autore di proporre un isomorfismo tra la funzione performativa della musica e la prassi della terapia analitica.
La taranta e la lumachina danzante
Authors: Tarantino Franca
Published: May 2022

Il presente lavoro si pone come obiettivo di esporre una metodologia di intervento clinico integrato tra psicoterapia sistemico-relazionale e arteterapia/ DanzaMovimentoTerapia, nel trattamento di una adolescente affetta da disturbi del comportamento alimentare e atti autolesivi. Gli elementi che caratterizzano il percorso terapeutico (abbandono del setting da parte dei genitori, l'utilizzo di varie tecniche di arte-terapia, la relazione terapeutica) verranno descritti come elementi salienti all'interno del percorso terapeutico.
La taranta e la lumachina danzante. Ipotesi di trattamento secondo l'approccio cognitivo-comportamentale
Authors: Ercolani Giordana
Published: May 2022

Il caso proposto presenta la storia della sofferenza di G., per cui si suggerisce un progetto di psicoterapia secondo l'approccio cognitivo-comportamentale. La scelta di intervenire coinvolgendo anche le figure genitoriali, pur nel rispetto del bisogno di esclusivita espresso della paziente, e stata fatta dall'autore poiche, nella psicoterapia con l'eta evolutiva, il trattamento in setting multipli ne migliora spesso gli esiti. Si illustra il razionale dell'intervento e si presenta l'utilizzo di differenti tecniche, manualizzate e scientificamente validate, integrate tra loro a servizio di un'unica strategia terapeutica, costruita alla luce di una concettualizzazione del caso definita sul singolo paziente.
Mentalization and attachment in educational relationships at primary school
Authors: Valle Annalisa , Rinaldi Teresa , Greco Andrea , Pianta Robert , Castelli Ilaria , Marchetti Antonella
Published: May 2022

Mentalization is a key social ability that develops from infancy to adulthood, starting from early familiar attachment relationships. Children experience several contexts, in particular, educational ones such as school, where they build new attachment relationships with teachers. Although the amount of research on the links between mentalization and attachment has been increasing in recent years, there is still little evidence on the teacher-child relationship from a mentalization perspective. Moreover, only few studies focus on middle childhood, a crucial age for building positive school relationships. This study aims to investigate the possible effects of some measures of teachers' mentalization, namely, mind-mindedness and mentalised affectivity, and of pupils' representation of the educational attachment relationship on the mentalization abilities of children aged 8 to 10. The results show that a teacher's tendency to describe a pupil through physical comments and not mental comments, and her/his ability to use autobiographical memory to interpret the present emotional experience, impact children's mentalization abilities. This highlights the important role of the teacher in the construction of a class climate that supports pupils' mentalization.
Student-teacher relationship representation and school adjustment in primary school
Authors: Di Norcia Anna , Cannoni Eleonora , Bombi Anna Silvia
Published: May 2022

The present study investigates student-teacher and student-peer relationships, as well as school adjustment. A novelty element is the use of drawing of oneself with a teacher to predict some aspects of children's adjustment in primary school. Our aim was to evaluate what aspects of student-teacher relationship as perceived by children were more predictive of relational wellbeing in class and school adjustment. In sum, our results confirm that, as predicted by the attachment theory (Hamre & Pianta, 2001), a relationship perceived as close by the teacher goes hand in hand with school adjustment and relational wellbeing in school. Autonomy, too, play a positive role. In terms of predictive power, gaining autonomy from teachers seems to predict students wellbeing even more than closeness, at least as it appears from students pictorial representation. 
Perception of school climate, academic performance and risk behaviors in adolescence
Authors: Lunetti Carolina , Di Giunta Laura , Fiasconaro Irene , Arbel Reout , Basili Emanuele , Thartori Eriona , Gliozzo Giulia , Pastorelli Concetta , Lansford Jennifer E.
Published: May 2022

Previous studies support the relevance of students' perception of positive and negative school climate to learning processes and adolescents' adjustment. School climate is affected by both the interactions that are established within the classroom, and by the teachers' behaviors. This study has the overall objective of investigating the relationship between the perception of positive and negative school climate and students' (mal)adjustment during adolescence. Participants were 105 Italian adolescents (52.5% boys, mean age = 15.56,SD = .77) who responded for 15 consecutive days (ecological momentary assessment) to questions related to their perception of positive and negative school climate (Time 1). After one year (Time 2), students' academic performance reported by mothers and fathers and adolescents' self-reported propensity to engage in risk behaviors were examined. Four hierarchical regression models were implemented considering the mean and the instability levels (RMSSD) of the perception of positive and negative school climate as independent variables and, respectively, academic performance and risk behaviors as dependent variables. Results suggest that a higher perception of positive school climate and its instability predict higher academic performance one year later, while a higher perception of negative school climate and its instability predict higher risk behaviors. This study provides an innovative perspective to reflect on the relationship between students' perceptions of school climate and adolescents' (mal)adjustment.
Un intervento per il potenziamento della lettura: nuove evidenze
Authors: Scagnelli Melissa , Della Beffa Francesco , Santulli Francesca
Published: May 2022

L'articolo riferisce dei risultati di una sperimentazione relativa alla validità di un intervento volto a promuovere le abilità di lettura in soggetti adulti. Il corso Super Reading, che combina il potenziamento di diverse componenti della lettura (abilità metacognitive, mnemoniche, visuo-percettive e componenti emotive e motivazionali) ha mostrato di permettere ai partecipanti (giovani adulti, sia normolettori sia soggetti con DSA) miglioramenti significativi nella velocità di lettura e nella comprensione. Per escludere che tali miglioramenti siano dovuti a fattori diversi dalla partecipazione al corso, e in particolare per escludere la presenza di un effetto di apprendimento della tipologia di test utilizzato per misurare le prestazioni, si è proceduto alla raccolta e all'analisi di dati di controllo.Un gruppo di controllo di 34 soggetti normolettori ha svolto gli stessi test proposti durante il corso. Sono state misurate le differenze in 8 diversi parametri tra la prima e l'ultima prova. Tali parametri rispecchiano la struttura della prova, per la quale viene proposto un brano da leggere due volte, rispondendo dopo ciascuna lettura alle stesse dieci domande di comprensione; pertanto si considerano: tempo in prima lettura, in seconda e totale, comprensione in prima e seconda lettura; efficacia di lettura (in prima, in seconda lettura e totale), un indice che combina tempo e percentuale di comprensione. Questi dati sono stati messi a confronto con quelli ottenuti da un campione di 154 normolettori che hanno partecipato al corso. Le differenze tra prima e ultima prova (che corrispondono ad un pre- post-corso nel gruppo sperimentale) registrate per i due gruppi sono state confrontate e hanno mostrato di essere statisticamente significative nei parametri relativi al tempo e all'efficacia di lettura. Pari significatività non si riscontra per la comprensione, il cui dato è però soggetto alla presenza di un marcato effetto tetto. Nel loro insieme, i risultati mostrano l'efficacia del corso nel promuovere la lettura, con miglioramenti nella velocità e nella comprensione del testo.
Expectations in psychotherapy: An overview
Authors: Antichi Lorenzo , Cacciamani Arianna , Chelini Camilla , Morelli Marco , Piacentini Stefano , Pirillo Laura Gemma
Published: May 2022

Expectations can influence the outcome and the process of psychotherapy. Hence, this article aims to overview the types of expectations, i.e., outcome, treatment and change. Both patients' and therapists' expectations are considered. Furthermore, determinants of expectations and moderators/mediators of expectations-outcome relationship are described. We provided theories that try to explain the influence of expectations and their relationship with the psychotherapy process. Various instruments for measuring expectations and practical advice to manage expectations in psychotherapy will be discussed. Clinicians should become increasingly aware of their own and clients' expectations. Future studies should investigate the impact of every kind of expectation and its moderation/mediation role with other psychotherapy processes. 
Religious and sacred art: Recent psychological perspectives
Authors: Schieppati Sara Valentina , Di Dio Cinzia , Gilli Gabriella
Published: May 2022

The psychology of art has had an enormous development since the middle of the last century; however, no much work has been done in association with religious and sacred art. This paper aims to provide a brief history of the use of images in the three great monotheistic religions, i.e., Judaism, Christianity, and Islam.All three religions have been influenced by the commandment (Exodus, 20:4), which prohibits idolatry. Nevertheless, when it comes to the use of images with religious content, the commandment is interpreted differently by the three. If in Judaism and Islam the use of images is not particularly widespread and is bound to precise conditions, in Christianity a strong relationship with the visual arts has developed, at least until the Reformation. After this split, the use of images was only encouraged by the Catholic Church even though, with the Enlightenment, religious and sacred art suffered a decline even in Catholic culture.It was not until the twentieth and twenty-first centuries that the Catholic Church returned to support and encourage art in the religious context. It will then be necessary to distinguish between religious art and sacred art because they serve different functions. Precisely because it is a field in which deepening is possible, it could be very interesting for the psychology of art to study the perception of religious and sacred images, for example investigating constructs associated with the perception of vitality and aesthetic judgment.
Il benessere degli studenti tra autostima e rendimento scolastico
Authors: Palmas Chiara , Mauri Chiara , Scionti Nicoletta , Marzocchi Gian Marco
Published: May 2022

In questo studio sono state indagate le relazioni esistenti tra il benessere, l'autostima e il rendimento scolastico in un campione di 311 studenti tra gli 8 e i 13 anni, prendendo in considerazione il punto di vista dell'alunno, del genitore e dell'insegnante. Attraverso questa ricerca è stata confermata l'esistenza di un'influenza reciproca tra il rendimento del bambino e la sua autostima scolastica.Inoltre, è stata dimostrata l'esistenza di una relazione significativa dell'autostima scolastica dell'alunno con l'ansia percepita. il suo benessere e le competenze possedute. Queste ultime due variabili correlano significativamente anche con il rendimento scolastico, mentre l'ansia svolge il ruolo di mediatore. Alla luce di quanto emerso, questa ricerca potrebbe rivelarsi utile per lo sviluppo di programmi volti a favorire il benessere dell'alunno, la sua autostima e il suo rendimento scolastico con il coinvolgimento degli adulti di riferimento.
Negatively Framed Mediated Representations of "Chemsex" and "Party N Play"
Authors: J. Frederick Brian
Published: May 2022

This article explores some of the mediated representations of queer male drug use - in particular, those concerning the chemsex and party n play (PNP) subcultures - to reveal the underly-ing emotionality as well as the cultural dynamics and meanings that contribute to the shaping of society's understandings of these men and their behaviors. The article presents analyses of several general types of negatively-framed mediated representations of chemsex and PNP - representations that can, in effect, serve to define queer male drug users - definitions which are often provided by "experts" or moral entrepreneurs such as documentary directors, addiction practitioners and public/sexual health representatives, to name a few.
Representations of Edo-­Tokyo in Illustrations
Authors: Kobayashi Fumiko
Published: May 2022

This paper follows the process of development of visual representations of Edo in publications from its origins in the XVII century to the XIX century when the city began modernization. They primarily took the forms of illustrations of guidebooks or geographies depicting ‘noted places' such as temples and shrines. Due to the prosperity of the city and the development of its own culture, they opened up a new avenue of picture books of ‘noted places' illustrated by ukiyoe artists who played important roles in fostering the unique culture of the city. The idea of ‘noted places' was expanded to include the locations where its citizens enjoyed seasonal outings through those picture books. These pictures often focused on human figures at these places as their backgrounds, while landscape expression with perspective introduced from the West was also developed in these picture books. In the process of evolution of illustrated works of the city, depictions of people enjoying their lives was continuously essential. The fact is convincing when we take into consideration that representations of cities in the history of East Asian paintings often reflected not only their realities but also the desires of those involved in producing them. The presence of people who led pleasant lives there was necessary to complete the image of the ideal cities. Representations of Edo-Tokyo also sought to keep images of its state in older times within them in various ways. It would appear to be a method of preserving the memory of the city which was repeatedly destroyed by fires and earthquakes and continuously changing its appearance.
Memory and Representation of Edo through Parody. Edo sunago and Muda sunago
Authors: Maschio Paola
Published: May 2022

This paper urges consideration of eighteenth-century popular literature known as gesaku in the analysis of Edo's urban culture, through a preliminary study of Muda sunago (1786). Muda sunago is a comic book (sharebon) written as a parody of Edo topographies (chishi), mocking in its title the famous Edo sunago (1732). The paper starts by introducing the two works and the genres to which they pertain, then focuses on the structure of Muda sunago and the process through which the comical "famous places" are created. The work is interpreted as a "map" representing Edo through its entertainments, which had an important role in the formation of an urban culture, since they offered an opportunity for drawing together the diverse groups of citizens. The parody of the topography format allows a description of each location, expanding the humor already displayed in the name's location. While descriptions in topographies always included historical anecdotes, or memories, as an important part of the place, in Muda sunago jokes are disguised as historical anecdotes. An example is shown in the analysis of the "Bay of the Skipjack Tuna", which satirizes the irrational mania of Edo citizens of paying high prices to eat the season's first skipjack tuna (hatsugatsuo). If in topographies, the memory of Edo was used to evoke and create a shared past, in parodies it fulfils a similar role enforcing in the reader the sensation of sharing a common ground with the author, which is necessary for the humor to be recognized as such.
Reflecting the Changing Landscapes of Edo-Tokyo's East Bank Waterways
Authors: Waley Paul
Published: May 2022

It is often difficult today to appreciate the important role that waterways played in the development of Edo-Tokyo. For most of the city's history, however, they have been fundamental to its economic prosperity and its cultural landscape. In this chapter, I focus on the city's main river, the Sumida, and the waterways that drain into it from its east bank, away from the centre of the city. During the Edo period, the east bank presented space for urban expansion. Its many waterways provided extra capacity for the offloading of goods and provisions and the establishment of marketplaces. Indeed, the ubiquity of water and waterways meant that the east bank became the principal site of industrialisation and the problems that accompanied it. Here I take a longitudinal look at the Sumida and the east bank's waterways. I start with a brief introduction to water and land in the city's early years. The bulk of this chapter explores the development of waterways and activities along their banks in the XIX and early XX centuries, bridging the change from shogunal to imperial rule. This long temporal span throws a number of changes into relief. The first is the nature of the documentary material, whose nature and idiom changes radically through this period. Second is the process of urbanisation and later of industrialisation that occurred as the east bank became ever more densely populated. The third relates to the waterways themselves, vital to the provisioning of the city, arena of recreation but also source of pollution.
Danchi and Tower Mansions. The Origin and Current Situation of Collective Housing in Tokyo: From Centre to Periphery, from Inland to Waterfront
Authors: Shin Watanabe Makoto , Kinoshita Yoko
Published: May 2022

This paper is an overview on the location and concentration of housing types in the Tokyo district, with particular focus on danchi and "mansions" (particularly "tower mansions"). The focus is placed on these two types of housing, the danchi developed by the Japan Housing Corporation, a public housing corporation, and the Tower Mansions developed by the private developers. Neither suburban detached houses, nor the government-subsidized housing other than that of the Kodan, were included in the analysis in order to keep our argument intact. Danchi (public housing estates) built from 1955 to 1970 were mostly built by replacing forests or agricultural areas in the suburbs. Land developments by Kodan as well as by private developers at that time had been concentrated in the inlands. The situation changed after the year 2000, when tower mansions, a building type that featured high-rise and high-density apartment buildings, allowed construction on much smaller plots of land than those in the suburbs, promoting brownfield developments near the city. Consequently, danchi, much of which are rental, and publicly owned, were built in inland, while the tower mansions, essentially privately owned, were located near the city, and near the waterfront. These two contrasting housing examples must be highlighted when studying the state of contemporary housing in Tokyo.
DEVELOPMENT AND FORMATION OF BEHAVIORAL ECONOMY
Authors:   Odessa National University of Economics, Andrievska Yevgeniya
Published: May 2022

Behavioral economics is developing very fast in the Western countries nowadays. Initially behavioral economics tried to answer the question of whether human behavior in decision-making corresponds to the neoclassical model, which emphasizes the consistency and logic of human behavior. As a result of numerous experiments in this direction, the limitation of the neoclassical model of human behavior was proved. And the conclusions drawn by supporters of behavioral economics have made it possible to look differently at some provisions of market radicalism (fundamentalism). Behavioral economics contributes to neoclassical theory in this direction, but tries to add more realistic psychological foundations to the analysis. For example, one of the most famous behavioral economists, K. Camarer, wrote in his study: “Behavioral economics is based on the belief that increasing the reality of psychological foundations in economic analysis will improve economic theory on its own, providing an opportunity to penetrate essence (processes), make better predictions about real phenomena and propose better policies” [1, с. 3]. Thus, behavioral economics aims to supplement existing knowledge about economic phenomena, applying the achievements of modern psychology, sociology, neurophysiology. One of the first stages in the formation of behavioral economics can be considered the concept of G. Simon, who suggested that man in making decisions can not be completely rational, at least because he can not always make the necessary calculations. A person makes a decision by choosing the option that seems most acceptable, but this option is not always optimal. But long before Herbert Simon, many economists studied human subjectivity in economic decision-making. Such studies can be found in the works of Adam Smith, William Stanley Jevons, David Ricardo, Carl Menger, Leon Walras and others. Many of the ideas of these authors, which they came to by reasoning, eventually received logical psychological evidence. Considering all of the above, we can say that the role of behavioral economics in economic theory and the analysis of the ways of its development are very relevant.
OVERCOMING THE DEMOGRAPHIC CRISIS IN UKRAINE AS A PRIORITY TASK OF STATE SOCIAL POLICY
Authors:   Leonid Yuzkov Khmelnytskyi University of Management and Law, Kravets Іryna
Published: May 2022

The article highlights the demographic trends in Ukraine, which show signs of an acute demographic crisis. It covers all components of the demographic process and is accompanied by a sharp decline in birth rates, high premature mortality and low life expectancy compared to developed countries, accelerated population aging, increased external labor migration, which often ends in emigration, and so on. It is established that the birth rate in Ukraine has decreased by 40% over the last 10 years. The prevalence of high-risk behaviors and non-communicable diseases is one of the leading causes of one of the highest mortality rates in Europe, especially among men.That the trend of deteriorating health of adolescents and children has progressed significantly. Today in Ukraine the average life expectancy is generally lower than the world average, taking into account Africa and other countries.It is noted that an important problem that negatively affects the modern development of society is the problem of forming family values.It is emphasized that the imposition of these factors destroys the human capital of Ukraine, and thus the basis of sustainable development. The answers to demographic challenges should be sought in socio-economic problems and the need to address them. The state's social policy is designed to help overcome the demographic crisis. It is concluded that social policy, as a priority of state regulation of public life, should promote the reproduction of the population, ensuring the well-being and comprehensive development of citizens and society as a whole. The social policy of the state should be carried out on the basis of state programming of economic and social development. It is substantiated that socio-economic policy should be aimed at solving the most acute social problems, namely increasing employment, increasing wages and labor protection, improving the quality of health care, as well as promoting a healthy lifestyle, state aid to young families. An important tool of social policy is the active development of the state system of social protection. Social insurance should protect workers and the self-employed from the most serious and largescale social risks.
INVESTMENT ACTIVITY OF UKRAINIAN BANKS: LEGISLATIVE IMPLEMENTATION AND DEVELOPMENT PROSPECTS
Authors:   Odessa National Economic University, Onyshchenko Yulia , Ivanov Maksim ,   Odessa National Economic University
Published: May 2022

The article evaluates the investment activity of Ukrainian banks. The authors define the essence of the concept of the bank investment activity; two approaches to the interpretation of this concept in domestic researches are distinguished. The inexpediency of assigning an investment loan to the bank's investment activity is substantiated; it is proposed to consider it in terms of the formation of the investment portfolio of the bank. The reform of the stock market of Ukraine as a factor in the development ofbank investment activity is considered. The dynamics of the structure of the loan and investment portfolio and the structure of the investment portfolio of Ukrainian banks in 2005–2021 was analyzed.Since 2011, the proportion of investment portfolios in credit investment portfolios has gradually increased and reached 16% by the beginning of 2015. The share of Ukrainian banks' investment portfolio increased dramatically in 2016: at the beginning of 2016 – 21%, at the end of 2016 – it had reached 41%. However, at the beginning of 2021 the share of the investment portfolio increased to 45%, which shows the growing interest of banks in stock market operations and the expansion of investment activities of banks.The current restrictions on investment activities by Ukrainian banks are considered. The main factors restricting the investment activities of domestic banks have been identified, including the underdeveloped stock market. Due to changes in the government's monetary policy and the introduction of the currency liberalization system, the world stock market is open to securities investments by Ukrainian banks.Therefore, on the one hand, the weakening of currency regulation has opened up access to the world stock market for Ukrainian residents, and vice versa-the domestic financial market. For domestic banks, this is an opportunity to develop and implement a new service for their clients, namely the opportunity to buy/sell securities on the global stock market.The analysis of NBU regulation 64 "On approval of Provision on organization of risk management system in banks of Ukraine and bank groups", which is directed on regulation of risks by banks, has been carried out. It is concluded that in order to have a positive impact on the country's economy, the state should stimulate the development of stock markets, including through the participation of banks as major participants in the domestic stock market.
ANALYSIS OF ENTERPRISE EXPENSES
Authors:   Kherson National Technical University, Sysoenko Irina , Karliuka Dmytro ,   Kherson National Technical University, Huzik Svitlana ,   Kherson National Technical University
Published: May 2022

The article is devoted to the analysis of enterprise expenses. The object of the study was the municipal non-profit enterprise «Regional base of special medical supply» of the Kherson regional council. The article analyzes the dynamics of expenditures of the municipal non-profit enterprise «Regional base of special medical supplies» of the Kherson regional council. The structural analysis of expenses of the municipal non-profit enterprise «Regional base of special medical supply» of the Kherson regional council is also carried out. The article provides a dynamic analysis of current expenditures, namely: remuneration of employees of the municipal non-profit enterprise «Regional base of special medical supply» of Kherson regional council, accrual of salaries of employees of the municipal non-profit enterprise «Regional base of special medical supply» of Kherson regional council, expenses for goods and services, expenses for items, materials and equipment, expenses for medicines, expenses for payment of services (except for utilities), expenses for business trips, expenses for payment of utilities and energy, other expenses. The article provides a structural analysis of current expenditures, namely: remuneration of employees of the municipal non-profit enterprise «Regional base of special medical supplies» Kherson regional council, payroll employees of the municipal non-profit enterprise «Regional base of special medical supplies» Kherson regional council, expenditures on goods and services, expenditures on items, materials and equipment, expenditures on medicines, expenditures on services (except utilities), expenditures on business trips, expenditures on utilities and energy, other expenditures. The article presents a structural analysis of capital expenditures, namely expenditures for the purchase of equipment and durable goods. The article presents a dynamic analysis of capital expenditures, namely expenditures for the purchase of equipment and durable goods. The article concludes that the funds allocated from the local budget are insufficient, because, according to the above data, they are allocated less than planned.
NON-CORE ASSETS IN THE INTERNATIONAL ACCOUNTING AND FINANCIAL REPORTING SYSTEM
Authors:   Lviv Polytechnic National University, Tesak Oleksandra , Patriki Nataliia ,   Lviv Polytechnic National University
Published: May 2022

The article discusses one type of asset as intangible assets. Information on intangible assets in the accounting and financial statements of the enterprise is displayed. The definition of intangible assets in P(C)BO 8 “Intangible Assets” is presented. Peculiar to such resources is that they have practically no material component. However, intangible assets, on the one hand, give their owners the right to use material, economic, natural and intellectual rights, and on the other hand, they limit access to such resources of other applicants. This category is to some extent the last for economic practice, as well as under-studied. Intangible assets are a category that arises from the right of ownership of intellectual property rights or limited natural resources for use in entrepreneurial activities for the purpose of obtaining income. The methodological bases of formation of information on intangible assets in accounting are analyzed and information about them is revealed by the provisions (standard) of accounting 8 “Intangible Assets”. The very concept of “goodwill” was also considered. Goodwill is an ownership value over the buyer’s share in the fair value of equated net assets acquired at the date of the exchange operation. Intangible assets are part of the company’s assets that have value but have no material content. They are used in economic turnover and are able to generate income. So, depending on the purpose and functions performed, intangible assets can be divided into three main groups: intellectual property, property rights and deferred expenses. Intangible assets give the company long-term rights or advantages. Most often, these are the rights to use other assets (the right to lease premises and land plots), the implementation of certain activities for which patenting or licensing is mandatory, exclusive rights to use a certain formula, technology or appearance. Such rights are long-term investments that the company makes for cash or in exchange for other assets. The use of rights gives the company advantages, which makes it possible to reduce the cost of production, take a certain place in the market or better promote products. More and more companies understand that their advantage is not in equipment, bricks or mortars, but for the most part in what we are used to calling intangible assets.
METHODICAL APPROACH TO MONITORING ORGANIZATION CAPITAL STRUCTURES OF THE ENTERPRISE
Authors:   Simon Kuznets Kharkiv National University of Economics, Zhuravlyova Іrina , Honcharenko Alyona ,   Simon Kuznets Kharkiv National University of Economics
Published: May 2022

The aim of the article is to develop a methodological approach to building a capital structure monitoring based on updating the information base. In modern conditions of complicated economic processes, accelerating market variability, intensifying digitalization processes, the importance of developing and implementing modern management tools to adapt the economic system to unstable economic conditions, successful and long-term effective development, increasing competitive status. Building economic relations in the context of digitalization of the economy requires fundamentally new approaches to solving the problem of adequacy of resources to ensure the functioning of economic entities. After analyzing the contribution of domestic and foreign scholars studying the structure of capital structure optimization and its impact on the financial condition of the enterprise, a set of cyclicals continuously performed actions for monitoring capital structure was developed and a structural-logical scheme was built with the help of SADT-technologies in the Miro environment. The identification of the components of capital is carried out considering the latest forms – human consumer and structural capital. Through logical, monographic and correlation analysis, a system of indicators that affect the capital structure of enterprises is formed. After building a system of initial characteristics of the capital structure of the enterprise at the previous stage and their rationing, it is proposed to conduct a preliminary analysis of data on the existence of gross errors and compliance with the normal distribution law and remove indicators that correlate. The use of factor analysis allowed to limit and clarify the composition of indicators that characterize the formation and use of capital of a certain structure in a rapidly turbulent market environment. Comparative analysis of capital structure and performance of competitors with competitors, risk assessment of a particular capital structure allowed to move to the last stages, namely, to build a model of capital structure with financial perfor mance of the enterprise by simulation, regression analysis, and to implement proactivity and strategic direction monitoring the capital structure to carry out its forecasting.
DETERMINATION OF THE DIRECTIONS OF THE THEORIES AND MODELS OF THE RESEARCH OF THE TRANSFORMATIONS OF INTERNATIONAL COMMODITY MARKETS
Authors:   Vasyl’ Stus Donetsk National University, Ishchuk Yuliia
Published: May 2022

The article examines the evolution of theories and models of the functioning of international commodity markets, their transformational potential on the nature of the implementation of globalization processes. The author’s logical-consistent scheme of systematization of theories and models of functioning of the international commodity markets is offered. It was found that in the process of formation and development of international trade policy there were fluctuations in the direction of free trade, then in the direction of protectionist policy. The main forms of modern manifestation of protectionism, namely neoprotectionism, are highlighted. In particular, in the long run, protectionism harms people and organizations, slows economic growth, increases price inflation, but on the other hand, protectionism creates jobs within the country, increases gross domestic product, and makes the domestic economy more competitive globally. Theories of international trade remain one of the dynamically developing areas of economics. This is primarily due to the process of globalization, which is associated mainly with trade, as well as the high hopes that have traditionally been placed on international trade, which is an additional factor in the growth of economic prosperity. In practice, governments and companies use a combination of these theories to both interpret trends and develop strategies. Just as these theories have evolved over the past five hundred years, they will continue to change and adapt as new factors affect international trade. Thus, the formation of a new direction of economic theory – theories and models of research on the transformation of international commodity markets – was influenced by certain areas of transformation theories, institutional and market theories. The emergence of theories and practices of neoprotectionism occurred as a result of the quintessence of the coexistence of national practices of protectionism and the principle of liberalization of world trade, as well as the appropriate justification of these practices in the evolution of theories of protectionism and free trade.
CONCEPT OF STRATEGIC DEVELOPMENT OF INTERNATIONAL ENTERPRISE ACTIVITY
Authors:   National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute”, Dunska Alla , Fedun Vitalii ,   National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute”
Published: May 2022

In the article is formed the essence of the international activity of enterprises and the need for a strategic development of the international activity of the industry of production and the practical testing of tools for the prevention of production. Likewise, the theory of the principles of formulating the strategy of international activity of enterprises, the strategy and analysis has been introduced. It is said how a company to infuse into the processes of globalization in economy and profitability for obtaining foreign investments, as well as on the vector and form of foreign economic activity. The stage of the development of the strategy for the entrance to the international market for the enterprise and the stage of the strategic plan of the international activity of the enterprise was seen and analysed. The base of the establishment of the enterprise for living on the international market has been designated; the main groups of economic interests of the subjects of the international markets have been designated. The role of the state in the designation of the strategy of the international activity of enterprises has been discerned. Selected tools to improve the development of the international activity of enterprises. It is formed the importance of determining the conditions of functioning of the subjects of international activity, their interaction with regulatory bodies, organizations that promote the development of international activities, contractors, as well as determining the effectiveness of international activities, both in absolute terms and in comparison with similar activities within countries. The influence of international activity of enterprises on the improvement of domestic economic proportions, the development of productive forces, increasing the level of employment is noted. The factors of international activity of enterprises that affect the constant economic gain of the enterprise and development in the international market and within the state are singled out. The article summarizes what the concept of strategic development of enterprises should be based on and how it should be evaluated.
CONCEPTUAL ASPECTS OF STRATEGIC MANAGEMENT OF AGRI-FOOD ENTITIES
Authors:   Poltava State Agrarian University, Diachkov Dmytro , Ananieva Julia ,   Poltava State Agrarian University
Published: May 2022

The article is substantiated necessity changes in the conceptual aspects of strategic management and strategic planning of agribusiness entities. Features of strategic management from the standpoint of a system approach as a dynamic set of interconnected management processes, which are implemented by general and specific management entities at the macro- and microlevels through a set of functions, methods, principles, levers, tools and mechanisms of strategic management and strategic planning in order to increase the efficiency of production, management and supply subsystems of the enterprise, the effectiveness of the resource potential of the agrarian enterprise in the long run, and as a consequence, the formation of a system of competitive advantages. It was established that the process approach to strategic management reflects the organizational aspects of the process, and the emphasis is on identifying factors of macro-, meso- and microenvironment, the division of tools and mechanisms into external and internal, and takes into account not only the sequence of stages, but also their inversion, inconsistency, features of connections between separate stages. Taking into account the peculiarities of the resource potential of agrarian enterprises, the peculiarities of its composition (land, material, financial, human, information resources), in addition to the traditional strategic set, it was proposed to pay attention to strategic directions of resource development of agricultural enterprises. The generalization of some scientific results obtained in the process of research of the subject area, allowed to form the basic methodological principles, which are the basis for creating an effective, adaptive and appropriate strategy, and as a result the formation of a strategic plan of the agricultural enterprise. The concept of strategic management and, accordingly, strategic development of agricultural enterprises proposed in this study is a combination of the provisions of system, process and resource approaches. The implementation of this concept will contribute to the balanced use of resources and competitive products, increasing the level of food security.
KANBAN AS THE ORGANIZATIONAL BASIS OF PRODUCTION OF TECHNOLOGICAL PRODUCTS
Authors:   Lviv Polytechnic National University, Zaverbnyi Andrii , Ilnytskyi Vitalii ,   Lviv Polytechnic National University
Published: May 2022

The article presents the KANBAN methodology, its practical use in the production of technological products. KANBAN is a concept of lean production, the effectiveness of which is underlined by the fact that it is increasingly being used by companies from various industries. Traditional methodologies are inferior in popularity to new practices and methods. The usage of KANBAN in the production of technological products has many advantages. This methodology provides an opportunity to conduct very specific metrics, which in turn increases the efficiency of work and cooperation. KANBAN methodology can help in improving production in today’s competitive and changing business environments, organizing teams, and meeting customer needs. The article focuses on the principles and practices of KANBAN, which help teams, achieve their goals. KANBAN is one of the tools for implementing the philosophy of lean production, which uses the visualization of work processes, which in turn provides the opportunity for continuous improvement. Nowadays, KANBAN is used not only in the automotive industry but also in the industry of informational technologies. Many companies understand the flexibility of KANBAN, which allows making the implementation of this methodology more natural. The main components of KANBAN are managing, defining, and improving services inside the companies. It should be noted that the implementation of KANBAN would be different in each company because it depends on the size of organizations and the number of processes, which they provide. The business environment is very quick-changing because of trends and markets changing, the appearance of new products. Many companies understand the risk of loss of competitiveness and try to implement agile practices as soon as possible. In fact, the interactions between the organizational structures must also be considered because there would not be the visible result from agile implementation. KANBAN help in workflow optimizations, especially the amount of active work in the backlog. This methodology has an impact on teamwork, the communication process, and the building of strong leadership.