bluuebunny/crossref_metadata_2025 huggingface dataset:
КОНСТРУЮВАННЯ ТА РОЗРАХУНОК ЖОРСТКИХ ПОКРИТТІВ НА АВТОМОБІЛЬНИХ ДОРОГАХ ІЗ ВИКОРИСТАННЯМ ДИСПЕРСНОГО АРМУВАННЯ
Authors: Процюк В.О. , Шимчук Олександр , Андрійчук О.В.
Published: July 2022

У статті представлено досвід використання фібри для отримання дисперсного залізобетону. Проаналізовано застосування дисперсного залізобетону в країнах Європи та США при влаштуванні дорожнього покриття жорсткого типу. Наведено переваги використання фібробетонного покриття в порівнянні з асфальтобетонним покриттям.
ЗАЛИШКОВА НЕСУЧА ЗДАТНІСТЬ ПОШКОДЖЕНИХ ЗАЛІЗОБЕТОННИХ КОЛОН ДВОТАВРОВОГО ПРОФІЛЮ
Authors: Клименко Євгеній , Максюта О. В.
Published: July 2022

На підставі проведених натурних досліджень та визначення параметрів напружено-деформованого стану залізобетонних двотаврових колон, пошкоджених у процесі експлуатації, створено загальну методику визначення залишкової несучої здатності елементів. У статті наводиться методика визначення залишкової несучої здатності залізобетонних колон з пошкодженням під кутом до головних осей перерізу.
ПОРІВНЯННЯ ФАКТИЧНОЇ ЗМІННОЇ ЕКСПЛУАТАЦІЙНОЇ ПРОДУКТИВНОСТІ РОБОТИ БАШТОВОГО КРАНА З НОРМАТИВНОЮ ПРИ БЕТОНУВАННІ МОНОЛІТНИХ ЗАЛІЗОБЕТОННИХ ПЛИТ ПЕРЕКРИТТЯ
Authors: Бабіч Євген , Гомон Петро , Поляновська Олена , Ющук Назар
Published: July 2022

Наводиться порівняння фактичної змінної експлуатаційної продуктивності монтажу баштового крана з нормативною. При визначенні фактичної змінної експлуатаційної продуктивності баштового крана визначались: необхідна висота підйому крюка; підбирався кран; тривалість робочого циклу без суміщення і при суміщенні операцій; змінна продуктивність крана при суміщеному і несуміщеному циклах; ефективність суміщення операцій при роботі баштового крана.
ДОСЛІДЖЕННЯ ВПЛИВУ ЗАСТОСУВАННЯ ПЛАСТИФІКАТОРА «БІОПЛАСТ-1» НА МОРОЗОСТІЙКІСТЬ БЕТОНУ
Authors: Кислюк Дмитро , Самчук В.П. , Нінічук М.В. , Дробишинець С.Я. , Савенко В.І.
Published: July 2022

Експериментально підтверджена можливість модифікації важкого бетону за рахунок застосування у склад біотехнологічного пластифікатора бетонів «Біопласт-1» на основі екологічно безпечних біополімерів, що приводить до збільшення пластичності цементу та підвищення морозостійкості бетону.
Внесок Євгена Зайцева в розбудову мистецько-педагогічної школи кафедри хореографії Київського державного інституту культури
Authors: Миронюк Наталія Миколаївна
Published: July 2022

Мета статті – проаналізувати творчу біографію Є. Зайцева та виявити його роль у становленні та розвитку мистецько-педагогічної школи кафедри хореографії Київського державного інституту культури імені О. Є. Корнійчука. Методологія базується на принципі історизму, методах аналізу та синтезу, теоретичного узагальнення. Наукова новизна. Вперше діяльність Є. Зайцева стала спеціальним предметом дослідження, що дозволило виявити його роль у розвитку мистецько-педагогічної школи кафедри хореографії КДІК ім. О. Є. Корнійчука. Введено до наукового обігу нові архівні документи, що уточнюють та доповнюють наявні відомості про діяльність Є. Зайцева. Висновки. Запорукою високого рівня професіоналізму Є. Зайцева як викладача кафедри хореографії КДІК ім. О. Є. Корнійчука стали професійна хореографічна освіта (закінчив хореографічне училище, отримав кваліфікацію «артист балету»), виконавська діяльність (характерні партії у балетному театрі), балетмейстерська діяльність (поставив у співавторстві два балети; балетмейстер у самодіяльному колективі), викладацька діяльність (педагог хореографічного училища, керівник самодіяльного хореографічного колективу). Є. Зайцев прислужився розбудові мистецько-педагогічної школи кафедри хореографії Київського державного інституту культури імені О. Є. Корнійчука, провадячи викладацьку діяльність упродовж 1973–1995 рр. на принципах діалогічних взаємин та поваги, активного пізнання, наступності та послідовності викладення матеріалу. Вихід навчального посібника Є. Зайцева «Основи народно-сценічного танцю», що поглиблював і вдосконалював напрацювання попередників, став підтвердженням формування потужного науково-методичного базису діяльності школи кафедри хореографії. Серед перспективних напрямів подальших досліджень – проведення мистецтвознавчого аналізу виконавської творчості Є. Зайцева, балетмейстерських постановок як крупних форм (балетів), так і композицій, створених в аматорському колективі, виявлення впливу методики Є. Зайцева у педагогічній практиці його вихованців та ін.
Внесок династії Кальченків у розвиток українського балетного виконавства та хореографічної педагогіки
Authors: Білаш Ольга Сергіївна
Published: July 2022

Мета статті – провести комплексний аналіз творчого доробку танцівниць династії Кальченків у царині вітчизняного сценічного виконавства та балетної педагогіки. Методологія. Для проведення дослідження застосовано такі методи: діалектичний (з метою вивчення різних етапів творчості артистів балету), типологічний (для систематизації наукової літератури та дослідницьких джерел), загальноісторичний (з метою узагальнення історичних процесів, що відбувалися у вітчизняному балетному театрі продовж другої половини ХХ – на початку ХХІ століть), порівняльний (для з’ясування спільного та відмінного у царині культурних подій українського театру на зламі історичних епох). Наукова новизна. Вперше розкрито артистичний і педагогічний потенціал солісток Національної опери України – заслуженої артистки УРСР Альвіни Кальченко, а також наслідувачів послідовників її виконавської та педагогічної практики – Ірини Кальченко та Катерини Кальченко. Висновки. А. Кальченко віддала близько 20 років творчого життя сцені Київського державного академічного театру опери та балету імені Тараса Шевченка (з 1991 р. – Національний академічний театр опери та балету України ім. Т. Шевченка, інша назва – Національна опера України), створивши низку оригінальних образів у виставах світової та радянської балетної класики. Після закінчення виконавської кар’єри артистка перейшла на педагогічну та балетмейстерсько-репетиторську діяльність: близько 30 років присвятила роботі в Київському державному хореографічному училищі, виховала плеяду відомих балерин Національної опери України (О. Філіп’єва, О. Кіф’як, Т. Білецька, І. Скрипник та ін.); стала ініціатором створення дитячої хореографічної студії, яка згодом переросла в Міжнародний центр розвитку хореографічного мистецтва «Українська академія балету». Педагогічну роботу А. Кальченко підтримала її донька – Ірина Кальченко – у минулому солістка Київського ДАТОБ ім. Т. Шевченка. У наші дні творчу естафету династії Кальченків продовжує наймолодша її представниця – Катерина Кальченко – дипломант вітчизняних та зарубіжних міжнародних конкурсів.
Manual for Asphalt Pavement Repair and Resurfacing Preparation
Authors:   California State University, Chico, Cheng DingXin , Hicks Gary ,   California State University, Chico, Smith Roger D. ,   California State University, Chico
Published: July 2022

Timely repairs of pavement defects are essential in protecting an important investment and asset that public agencies have. These repairs may be made as durable “stand-alone” repairs of isolated problems, or as part of preparations for a total resurfacing. This manual provides basic information on the planning, materials and construction aspects of common pavement repairs such as crack sealing, crack filling, and patching, as well as a broader look at other preparations needed for total resurfacing a pavement, whether the resurfacing is a surface treatment or a thin hot mix asphalt (HMA) overlay.
Temporal Cortical Thickness and Cognitive Associations among Typical and Atypical Phenotypes of Alzheimer’s Disease
Authors: Butts Alissa M. , Machulda Mary M. , Martin Peter , Przybelski Scott A. , Duffy Joseph R. , Graff-Radford Jonathan , Knopman David S. , Petersen Ronald C. , Jack Clifford R. , Lowe Val J. , Josephs Keith A. , Whitwell Jennifer L.
Published: July 2022

Background:

The hippocampus and temporal lobe are atrophic in typical amnestic Alzheimer’s disease (tAD) and are used as imaging biomarkers in treatment trials. However, a better understanding of how temporal structures differ across atypical AD phenotypes and relate to cognition is needed.

Objective:

Our goal was to compare temporal lobe regions between tAD and two atypical AD phenotypes (logopenic progressive aphasia (LPA) and posterior cortical atrophy (PCA)), and assess cognitive associations.

Methods:

We age and gender-matched 77 tAD participants to 50 LPA and 27 PCA participants, all of which were amyloid-positive. We used linear mixed-effects models to compare FreeSurfer-derived hippocampal volumes and cortical thickness of entorhinal, inferior and middle temporal, and fusiform gyri, and to assess relationships between imaging and memory, naming, and visuospatial function across and within AD phenotype.

Results:

Hippocampal volume and entorhinal thickness were smaller bilaterally in tAD than LPA and PCA. PCA showed greater right inferior temporal and bilateral fusiform thinning and LPA showed greater left middle and inferior temporal and left fusiform thinning. Atypical AD phenotypes differed with greater right hemisphere thinning in PCA and greater left hemisphere thinning in LPA. Verbal and visual memory related most strongly to hippocampal volume; naming related to left temporal thickness; and visuospatial related to bilateral fusiform thickness. Fewer associations remained when examined within AD group.

Conclusion:

Atypical AD phenotypes are associated with greater thinning of lateral temporal structures, with relative sparing of medial temporal lobe, compared to tAD. These findings may have implications for future clinical trials in AD.
Living with a vestibular disorder during the Covid-19 pandemic: An online survey study
Authors: Smith Laura , Tresh Miriam , Surenthiran S.S. , Wilkinson David
Published: July 2022

BACKGROUND: People with vestibular disorders experience symptoms which put them at risk of reduced wellbeing during the Covid-19 pandemic. OBJECTIVE: To assess the impact of the Covid-19 pandemic on vestibular symptoms, access to healthcare and daily activities amongst people living with a vestibular disorder. METHODS: An online survey was completed by 124 people in the UK with a vestibular disorder. The survey incorporated the Vertigo Symptom Scale-Short Form and questions regarding health status, healthcare received, daily activities and employment during Covid-19. RESULTS: The Covid-19 pandemic affected perceptions of wellbeing. 54.1% rated their health as worse now than before the pandemic. Vertigo, unsteadiness, dizziness, tinnitus, loss of concentration/memory, and headaches were the most exacerbated symptoms. Respondents reported changes to their daily activities including reduced social contact (83%) and exercise (54.3%). Some experienced healthcare delays or received a remote appointment. Remote care was perceived as convenient, but barriers included difficulty communicating, trouble concentrating and perceived unsuitability for initial appointments. Unintended benefits of the pandemic included less social pressure, avoiding busy environments, and engaging in self-care. CONCLUSION: The effects of the Covid-19 pandemic are diverse. Clinical services should be mindful that Covid-19 can exacerbate vestibular and allied neuropsychiatric symptoms that require acute, multi-disciplinary intervention, but not lose sight of the potential benefit and cost saving associated with promoting self-management and delivering remote care, especially post-diagnosis.
A mixed-methods study on the effectiveness of a self-directed online education program on obesity and bariatric care for occupational therapy practitioners and students
Authors: Phillips Jennifer , Niemeyer Linda , Jacobs Karen
Published: July 2022

BACKGROUND: Due to the rising rates of obesity in the United States, healthcare professionals will likely be seeing individuals from this population more frequently in service provision settings. OBJECTIVE: The purpose of this study was to examine the effectiveness of a self-directed online education program entitled BOOTH: Bariatrics, Obesity, and Occupational THerapy; How we can help. The educational program was directed to occupational therapy practitioners and occupational therapy students and designed to increase knowledge of obesity and bariatric care. METHODS: A convergent parallel mixed methods design was used in which the quantitative component was a one-group quasi-experiment with pre- and post-measurement. Surveys with Likert-style rating and open-ended questions were administered prior to the program and following completion. RESULTS: Paired samples t-testing revealed significant differences (p < 0.05) between pre- and post-program rated survey questions, which indicated an increase in perceived knowledge in the main topic areas. Qualitative data corroborated these findings, as most of the participants initially expressed concern about not being well-informed on obesity and bariatric care prior to taking the course. CONCLUSION: More education is needed on obesity and bariatric care for occupational therapy practitioners and occupational therapy students. An online education program was demonstrated to be an effective way of increasing knowledge on this important topic to reduce work-related injury.
Measures to ensure the integrity of existing buildings and structures and monitoring the impact of new building on environmental conditions under conditions
Authors: Hryhorovskyi P. , Oryshchenko V. , Tugay A.
Published: July 2022

The practice of construction in the conditions of compacted urban development shows that the construction work is likely to lead to a number of dangerous events, which are caused by additional loads on the structures of nearby facilities. The probability, nature, rate of development of undesirable processes and the degree of their danger depends on many factors that will be discussed in the article.

Each building, structure or individual structure has a functional purpose, is operated under certain conditions and must meet safety requirements, ie the requirements of preventing accidents and collapses of the building as a whole or its components that may pose a danger to health and human life, or harm the environment and cause other emergencies.

Significant experience has been gained in the reliability of buildings and structures in terms of determining the indicators of reliable and trouble-free operation of construction sites under normal operating conditions, ie work in the design mode. However, the vast majority of facilities in real operating conditions under the influence of various unforeseen and uncertain factors of influence, changing the design boundary conditions creates a direct risk of destruction. Monitoring is one of the main ways to prevent and make the necessary decisions in a timely manner to ensure the integrity of buildings and structures in compacted buildings in cases where new construction has a negative impact on these facilities.

According to the research results, it is established that the main factors that determine the compacted conditions in the area of the pit and earthworks are the distance from the pit to the adjacent buildings and roads; soil base properties; the depth of the pit. The main reasons for the deformation of existing buildings during the new construction next to them, which is primarily the installation of ditches, is the increase in stresses in the base under the foundations of the surrounding buildings. The foundations of buildings work together with the soil base, and the development of their excessive deformations, uneven sediments and rolls leads to the destruction or further reduction of the serviceability of the responsible structural elements of the facilities in operation.

The article presents the main compensatory measures for the protection of adjacent buildings during new construction.
The genome of business excellence and business culture of the production organization – the basis of the culture of production relations of society
Authors: Savenko V.I. , Nesterenko I.S. , Shatrova I.A. , Demidova Е.А. , Orlyk Y.
Published: July 2022

The genome of business excellence and business culture of the production organization – the basis of the culture of production relations of society
Respon Tanaman Sawi Pakcoy (Brassica rapa L.) Terhadap Media Tanam dan Komposisi Nutrien Pada Budidaya Hidroponik Dengan Sistem Sumbu (Wick System)
Authors: Lutfiyah Nanik , Fitri Rahmaningsih  , Githa Apriliana Y.P
Published: July 2022

Lobak putih merupakan komoditas sayuran dengan produktivitas yang sangat tinggi. dan  merupakan tanaman sayuran yang potensial dan dapat dikembangkan menjadi komoditas yang menguntungkan. Adanya perlakuan konsentrasi POC sabut kelapa dan serbuk cagkang telur ayam diduga dapat mempengaruhi pertumbuhan tanaman lobak putih. Tujuan penelitian ini adalah untuk mengetahui pengaruh konsentrasi pupuk organik cair tempurung kelapa dan dosis tepung telur cangkang ayam terhadap pertumbuhan tanaman lobak putih (raphanus sativus var. longipinnatus). Penelitian menggunakan bibit lobak putih varietas chines radish long. Penelitian ini dilakukan dengan menggunakan Rancangan Acak Lengkap (RAL) faktorial (RAL), yang terdiri dari dua faktor dan tiga ulangan. Faktor pertama adalah konsentrasi POC sabut kelapa (S) erdiri dari: S0= 0 ml/polybag, S1= 150 ml/polybag, S2= 300 ml/polybag, S3= 450 ml/polybag .faktor kedua adalah serbuk cagkang telur ayam (C) terdiri dari: C0= 0 gr/polybag, C1= 12.5 gr/polybag, C2= 25 gr/polybag, C3= 37.5 gr/polybag. Dari perlakuan tersebut diperoleh 16 kombinasi perlakuan. Penelitian dilakukan di persawahan Desa Sajen Kecamatan Pacet dari Oktober 2018 hingga Desember 2018. Teknik analisis data menggunakan analisis ragam (varians) dan selanjutnya diuji Beda Nyata Terkecil (BNT) sebesar 5%. Hasil penelitian ini menunjukkan bahwa konsentrasi POC sabut kelapa dan serbuk cagkang telur ayam berpengaruh terhadap pertumbuhan tanaman lobak putih. Pada Kombinasi perlakuan konsentrasi POC sabut kelapa dan serbuk cagkang telur ayam (S3C3) yaitu 450 ml/polybag dan 37.5 gr/polybag menunjukkan adanya interaksi dan memberikan hasil yang terbaik pada parameter berat brangkasan atas, berat umbi dan diameter umbi tanaman lobak putih (raphanus sativus var. longipinnatus).
Importance and Role of Tax consultants in Modern Tax Systems
Authors:   Central Ukrainian National Technical University, Holovchenko Nataliia , Holovchenko Oleksandr ,   Central Ukrainian National Technical University
Published: July 2022

The purpose of this article is to formulate the main prerequisites and economic consequences of strengthening the institute of tax consultants in the tax system of Ukraine, to substantiate the importance of tax counseling as a separate profession, as well as to determine the cross-functional role of tax consultants in interaction with taxpayers, fiscal authorities and the government, according the world trends in tax consulting. The article considers the importance and role of tax advisers in modern tax systems. The research based on the analysis of the world practice of tax consulting as a separate area of professional activity. The importance of tax counseling for different subjects of the tax system is determined for: taxpayers, fiscal authorities and the government. The necessity of development of tax consulting institute in Ukraine on the basis of implementation of relevant international standards and practices is substantiated. The functions (roles) of tax consultants in the tax system of the country and their interaction with taxpayers, fiscal authorities and the government are defined. Based on the research, it is proved that tax advisers can perform different functions (acting in different roles) on the interaction between taxpayers, fiscal authorities and the government. They are qualified representatives for taxpayers in solving certain problems in the field of taxation, including in matters of tax planning and optimization of tax payments. At the same time, tax advisers are important as intermediaries, arbitrators, regulators in relations between taxpayers and the government, as well as they act as agents of fiscal bodies on tax compliance of taxpayers. Further research in the field of tax consulting is proposed to focus on the formulation of ethical principles of tax consultants, which, according to world practice, have a great importance in their activities. It is also proposed at the legislative level to consolidate the legal status and responsibility of tax advisers. This is proposed to be done by establishing the procedure for documenting the consultations provided, establishing the legal responsibility of the consultant for poor-quality services, which is a separate important area of further research.
The Economic Essence of the Definition of the Term "Tax Policy"
Authors:   Central Ukrainian National Technical University, Chernovol Olena
Published: July 2022

The article comprehensively considers the definition of the term "tax policy". The study was conducted on the basis of analysis of both the regulatory framework and literature sources. It is established that despite the large number of interpretations of the term "tax policy", it still remains quite controversial. Emphasis is placed on the inadequacy of the normative definition of tax policy contained in the current legislation of Ukraine. It is established that tax policy is part of public policy and has a significant impact on virtually all spheres of public life, in particular: economic, social, political. Various definitions of tax policy have been studied and on this basis the main features of tax policy should be determined, the main of which are: the implementation of tax policy exclusively by the state; legislative regulation; fiscal orientation; stimulating economic growth; ensuring the interests of the state and the rights and freedoms of citizens. The main factors that need to be taken into account when determining tax policy are identified, in particular: the activities of the state in the field of taxation are one of the main components of economic policy in general; the result of state tax policy should be to meet the interests of both parties: on the one hand - the state, which consists in the formation of budgets at various levels to ensure socio-economic development, on the other - all members of society (citizens) for the actual realization of their rights and freedoms granted to them by the state; at all stages of the implementation of state tax policy there is always the possibility of conflict of interest of the parties, as state measures in the field of taxes are determined by the socio-economic structure of society, socio-economic groups in power; the consequences of the implementation of tax policy significantly affect the overall development of the national economy and have a socio-economic effect. Own vision on the definition of the economic essence of the term "tax policy", namely: tax policy is the activity of the state in the field of taxation, which through economic, organizational, legal and social levers of influence carries out this activity and as a result ensures the receipt of taxes resources of the state and regulates economic growth through elements of the tax system.
Ensuring the Integrative Interaction of Small and Large Enterprises Based on the Coherence of Their Interests
Authors:   Simon Kuznets Kharkiv National University of Economics, Sushchenko Serhii
Published: July 2022

The article examines the possibilities and features of integrative interaction between small and large enterprises. Currently, the domestic and world economies are undergoing serious transformations related to global challenges. This requires the search for new solutions for the transformation of economic systems and the activation of innovative activities at the micro level. The purpose of the article is to study modern aspects and practices of integrative interaction of enterprises and to develop the principles of ensuring integrative interaction of small and large enterprises based on the coherence of their interests. The need to ensure integrative interaction of enterprises of different sizes based on the coherence of their interests is substantiated. It is shown that the most important factor in the effective organization of the integrative interaction of small and large enterprises, on which it should be based, is the presence of common economic interests and their appropriate coherence. The coherence of the economic interests of small and large enterprises is defined as a necessary and sufficient condition to ensure the integrability of their interaction. The main areas and forms of integration of small and large enterprises are given. The possibilities of taking into account mutual expectations and the possibility of certain contradictions of economic interests of small and large enterprises in the interaction process are shown. The creation and operation of integrative formations of small and large enterprises allow, as a result of the specific effects of such an association, to obtain corresponding synergistic effects of an integrative nature, among which the potential of interaction between small and large enterprises and the innovative synergy of such interaction are highlighted. The definition and proposed structure of the interaction potential of small and large enterprises and the stages of its formation are provided. Specific integration factors are singled out as necessary and sufficient conditions for the organization of integrative interaction and the creation of integrative formations of small and large enterprises.
Protection of Commercial Secrets in the Context of Strategic Management of Economic Security of the Organization in the Context of Digitalization of the Economy
Authors:   Central Ukrainian National Technical University, Levchenko Oleksandr , Levchenko Anna ,   Central Ukrainian National Technical University, Nemchenko Tetiana ,   Central Ukrainian National Technical University
Published: July 2022

The article substantiates the relevance of developing the mechanism for protecting commercial secrets of the organization in the system of strategic management of economic security of the organization, taking into account the transformational changes in the economy. Using the methods of synthesis and analysis, logical and generalizing methods, the authors determined the essence and basic features of the concept of "commercial secret" in both legal and scientific literature. The most common threats to commercial secrets have been identified and the sources of threats to the leakage of confidential information have been identified, taking into account the digitalization of economic processes. Four areas of protection of commercial secrets of an organization have been identified: legal, organizational, technical and psychological. The importance of providing valuable information in the strategic perspective of commercial secrets for the formation of the basis for its protection in future were highlighted, as well as those responsible for protecting this information with the consolidation of duties and responsibilities in collective and employment agreements were identified. In the context of formation of an effective system of strategic management of economic security of organizations in the conditions of transformational changes the directions of improvement of protection of a commercial secret are offered. Taking into account a growing share of cyber fraud and transition to the preservation of information mainly on digital media, the urgency of enhanced protection increases. Thus, the formation of information security using advanced technologies and equipment, attracting highly qualified specialists in this field, monitoring to identify potential sources of information leakage and eliminate them. Considering that most common source of disclosure of trade secrets is the staff of the organization, it is proposed to form a long-term loyalty of employees and their understanding of the importance of protecting confidential information, the introduction of socially oriented personnel strategy.
Prerequisites for Simultaneous Use of Two Methods of Valuation of Inventory Disposal in Gas Trading Companies
Authors:   Central Ukrainian National Technical University, Holovchenko Nataliia , Holovchenko Oleksandr ,   Central Ukrainian National Technical University
Published: July 2022

The purpose of this article is to formulate the main advantages of transformation of information subsystems of accounting of commodity stocks of gas trading companies, in terms of simultaneous use of two methods of evaluation of commodity stocks. This publication raised an important problem of justifying the preconditions and economic consequences of the simultaneous use of two methods for assessing the withdrawal of commodity stocks in gas trading companies. This problem is systematically related to the taxation of operations for the sale of this natural resource by value-added tax. The article notes that when applying the method of weighted average cost of withdrawal of stocks, the cost of acquiring natural gas, which is sold by a gas trader from underground storages, significantly distorts the accounting data of such a trader and leads to additional taxation. As a result, we formulated specific practical recommendations for the transformation of information subsystems of gas trading companies accounting, based on the simultaneous use of two methods for assessing the withdrawal of commodity reserves (natural gas): the identified cost of a unit of reserves – for gas sold from natural gas storages; weighted average cost – for other commodity gas reserves. This approach is not prohibited by current accounting standards and is widely supported by a number of domestic scientists and practitioners. Additionally, it is noted that an important element of the implementation of these methodological recommendations is their clear wording in the orders on the accounting policy of certain gas trading enterprises. Further research in the proposed direction is proposed to focus on studying the economic effect and technical possibility of introducing a total use of the method of identifiable cost of a unit of stock in this kind of business. This will result in the maximum avoidance of unjustified sales situations below the purchase price and additional charge of additional value added tax under the conditions of limited margin of this market.
Analysis of Product Competitiveness in Choosing the Target Market
Authors:   Central Ukrainian National Technical University, Koval Liliia , Romanchuk Serhiy ,   Central Ukrainian National Technical University, Golub Vladislav ,   Central Ukrainian National Technical University
Published: July 2022

The study of the analysis of product competitiveness in the selection of the target market is carried out. The following tasks are solved: the concept and essence of competitiveness are characterized, the actual methods of competitiveness analysis are described. It is proved that to determine competitiveness it is necessary to take into account a large number of marketing indicators (marketing parameters), or to choose the best for them. It is substantiated that in the future it is important to develop a classification of marketing parameters, methods of their evaluation, recommendations for the evaluation of each. The emergence of marketing criteria in the assessment of competitiveness will more accurately calculate the indicator of competitiveness, to identify the benefits of the product in the market. Parameters and factors of competitiveness, important for both the producer and the consumer, can often be uncertain, which prevents the improvement and change of the company's position in the market of its choice. At the same time, taking into account a large number of marketing parameters will allow you to more accurately calculate competitiveness. One of the promising tasks is to develop a definition of competitiveness for a reasonable assessment of the company's position in the market, taking into account more marketing indicators. In the future it is important to develop a classification of marketing parameters, methods of their evaluation, recommendations for the evaluation of each. The emergence of marketing criteria in the assessment of competitiveness will allow you to more accurately calculate the indicator of competitiveness, to identify the benefits of the product in the target market.
Ensuring Marketing Security of Agricultural Enterprises in the Strategic Perspective
Authors:   Central Ukrainian National Technical University, Zhovnovach Ruslana , Vasylenko Dmytro ,   Private Enterprise "NVTS", Demchenko Yurii ,   Central Ukrainian National Technical University
Published: July 2022

The article is devoted to the problem of formation of the marketing component of economic security to ensure the protection of agricultural enterprises from the effects of destructive influences, to promote stable and most effective development in the strategic perspective. The essence of marketing security as a component of economic security of the enterprise is revealed. The connection between marketing security and the use of marketing tools, which protects the company from the risks associated with marketing activities to maintain the company's competitive position, maintain its viability and solve specific strategic objective is installed. The evolutionary development of models of the marketing complex as a reflection of the inevitability of economic development processes is traced. The process of formation of marketing security is characterized taking into account the sectoral characteristics of agricultural enterprises, which are related to the specifics of goods and sales channels of agricultural enterprises; seasonality of production and the mismatch of the working period and the production period; land as the main means and object of production; higher sensitivity, favorableness, adaptability; the functioning of enterprises mainly in the raw materials market; inelasticity in price and income; the relationship between the degree of differentiation of the alternative combination of sales channels involved in the enterprise and the intensity of demand for specific agricultural products. The development and implementation of measures to counter the threats of agricultural enterprises for certain components of marketing security is proposed. This will increase the effectiveness of marketing tools in the formation of marketing security of agricultural enterprises in the strategic perspective.
PENGARUH TATA LETAK, KUALITAS, HARGA, DAN KEPUASAN KONSUMEN TERHADAP ORIENTASI PASAR
Authors: Fahlefi Diva Riza
Published: July 2022

Knowing factors that potentially influence consumer decisions in buying products, product design, product prices, and service forms is the proper method to understand the needs and desires of consumers that are constantly changing (Craven, 1994). This study aims to investigate the influence of layout, quality, price, and customer satisfaction on market orientation. In this study, purposive sampling with certain criteria was used to select 99 samples that involve in this study. The data were collected through interviews, documentation, and questionnaire techniques. The results show that the layout aspect can affect consumer attractiveness, quality can affect the increase of market orientation, the price can affect the increase of market orientation, customer satisfaction can affect consumer loyalty.
AN EMPIRICAL STUDY ON QUALITY OF PUBLIC ACCOUNTING FIRMS IN PALEMBANG
Authors: Siregar Muhammad Ichsan , Listya Anisa , Hamzah Ruth Samantha , Khamisah Nur , Saggaf Abdullah
Published: July 2022

The purpose of the study is to analyse the influence of quality of auditors in particular the competency and independency toward audit quality on Public Accounting Firms across Palembang, Indonesia. This is a quantitative study which employed classic assumption and multiple regression as the analysis method. The samples were obtained by purposive sampling method. We used terms of competency and independency to represent the quality of auditors as independent variables. Further, we identify the association of these independent variables toward audit quality. The result shows that competency and independency simultaneously affect audit quality. Furthermore, it was revealed that competency partially affects audit quality and independency has no significant effect toward audit quality in contrast.
PERAN WORK INVOLVEMENT TEHADAP SELF EFFICACY PELAKU USAHA MIKRO DI PALEMBANG
Authors: Sulistyawati Maria Fransiska Sri
Published: July 2022

This study examines and analyzes the role of working involvement in the self-efficacy of micro-entrepreneurs in Palembang. The respondents were micro-entrepreneurs in Palembang. Quantitative and qualitative analyses were analysis techniques used in this empirical study. Convenience was the sampling technique used in this study. Validity, reliability, classic assumption, and simple linear regression tests were employed to analyze the data. The results show that working involvement has a significant effect on self-efficacy and it is expected to be useful for increasing the micro-entrepreneurs' success. This study is a source of information for future researchers in conducting similar research by combining other variables out of the variables that have been studied.
SISTEM INFORMASI PEMASARAN PRODUK KOPI ARABIKA GUNUNGMALANG BERBASIS ANDROID
Authors: Manurung Ria
Published: July 2022

KSM Galuh Lestari is a group of coffee farmers in Gunung Malang village, Karangreja sub-district that has main activities of processing coffee into a product and marketing the product. As the location of the village is in a mountainous area with an altitude of 1400-1700 meters above sea level, the suitable coffee plant to thrive is the Arabica coffee variety. The products produced by KSM Galuh Lestari have various variants, namely green beans, roast beans, and coffee beans which are already in the form of coffee powder. Meanwhile, in terms of processing Arabica coffee beans, KSM Galuh Lestari has several types of processes, namely Natural, Full Wash Process, Honey, and Wine. KSM Galuh Lestari sold the product samples to cafes and distributors around Purbalingga Regency, marketed them individually, or displayed them in the basecamp. However, it was eventually considered less effective and efficient. The delivery cost was generally higher than the received feedback. This condition influenced both the customer and the administration system. It caused the system improperly managed. The purpose of this research is to build an information system that facilitates KSM Galuh Lestari to distribute Gunung Malang’s coffee products to all customers easily and ease the load of KSM in recording administration by using the SDLC Prototype method. The researchers used Android for this system because it is a popular platform in the community and it doesn’t take hard work to use it.
DIGITALISASI PUBLIKASI LAPORAN KEUANGAN DAERAH
Authors: Hardiningsih Pancawati , Srimindarti Caecilia , Jannah Afifatul , Haryanto Maria Yosaphat Dedi
Published: July 2022

Digitalization disclosure is considered capable of reaching all aspects of society and can be accessed at any time. Advances in technology will make all information accessible easily, cheaply, and quickly. This study aims to analyze the influence of government size, accessibility, and audit opinion on the disclosure of digital local government financial reports. Population and research sample are Local Government Financial Statements. Central Java Province, as many as 29 Regency Governments and 6 City Governments for the 2015-2018 Fiscal Year that have been audited by the Supreme Audit Agency. The analysis technique uses multiple regression with the Fixed Effect Model. The results show that all independent variables, namely government size, accessibility, and audit opinion have a positive and significant effect on the disclosure of digital local government financial statements.
Teaching young scientists how to write abstracts for presentations at conferences
Authors: Nikolaeva Sofiya , Chernysh Valentyna
Published: July 2022

The article is devoted to the description of a set of tasks for teaching bachelor, master and postgraduate students to write abstracts of speeches at scientific and scientific-practical conferences. Studies and publications on the formulated problem are analyzed, and a conclusion is made about insufficient attention of researchers to the practical side of the issue. Three stages have been introduced in the preparation of young scientists for writing abstracts in accordance with the qualification levels recorded in the National Qualifications Framework: preparatory (providing conceptual and methodological knowledge in the field of abstracts writing), main (development of special skills in the field of writing abstracts in the sphere of teaching foreign languages methods) and the final one (development and improvement of the skills of editing and text design, compliance with the norms of academic integrity, self-analysis). Each of the stages includes a series of tasks. In general, the tasks are developed from providing knowledge about the types of abstracts to teaching self-analysis of the prepared for publication abstracts quality. Completion of tasks involves the widespread use of various Internet services.
Replacing Russian gas with that of the United States: A critical analysis from the European Union energy security perspective
Authors: Keypour Javad
Published: July 2022

The security of gas supply is one of the main concerns for the European Union (EU), especially when considering the EU’s dependence on Russian gas. The idea of importing liquefied natural gas (LNG) from the United States has recently emerged as an alternative to reduce EU dependency on Russia. However, the idea still needs to be evaluated­, especially the extent to which it is beneficial or practicable for EU gas security. Composing as it does an appropriate indicator, namely the risks to the EU gas supply, this current research attempts to evaluate the idea of substitution. The composed touchstone comprises critical elements, including political risks for gas supply and transit, the importance of natural gas imports in the gross domestic product, and fungibility of the import. This indicator has then been applied to six selected member states. The results of our analysis indicate that importing gas from the United States improves supply security in five cases. Nevertheless, the benefits of substitution should be evaluated­ considering the limitations of available infrastructures and the economic factors. This could suggest that importing the U.S. LNG can be a feasible policy for Poland and the Baltic States, however, not necessarily for Germany, Italy and, especially, France. Therefore, replacing Russian gas with the U.S. LNG entails some prerequisites before being considered a beneficial alternative for EU gas security.
International North–South Transport Corridor: Boosting Russia’s “pivot to the South” and Trans-Eurasian connectivity
Authors: Vinokurov Evgeny Y. , Ahunbaev Arman , Zaboev Alexander I.
Published: July 2022

The Russian economy will have to adjust its logistics to face the new reality. The operationali­zation of the multimodal International North–South Transport Corridor (INSTC) is an important strategic part of it. This “pivot to the South” by Russia and other Eurasian Economic Union (EAEU) countries is of particular significance in light of the required reconfiguration of supply chains in Eurasia. Russian exporters, importers and freight forwarding companies’ needs in alternative logistical opportunities have increased dramatically. The INSTC development would promote Eurasian intra- and transcontinental connectivity, reduce export costs, develop new production niches, and realize the Caspian region’s transit potential. This study estimates that the aggregate potential INSTC freight traffic via all the routes and modes of transport, including containerized and non-containerized cargoes, will reach 15–25 million­ tonnes by 2030. The container traffic could rise 20x and this will require investments in hard infrastructure and also soft infrastructure improvement. The corridor will contribute to the evolving outline of the trans-Eurasian transport backbone and bring significant benefits for the economies of Russia, Central Asia, the Caucasus, Middle East, and South Asia.
A cultura sob o olhar da indústria
Authors: Yamane Narda Teles , Nogueira Jocélia Barbosa
Published: July 2022

O presente artigo pautou-se na monografia de bacharelado em Comunicação Social que tem por título “Jornalismo Cultural do Amazonas: mídias carentes de uma divulgação apta a transmitir os signos da cultura e da arte local deflagram uma lacuna no enriquecimento poético da sociedade”. Dessa forma, adotou-se como questão norteadora: qual é o significado da arte para o desenvolvimento humano e como a indústria cultural interfere nessa relação? Neste aspecto, teve-se como objetivo refletir sobre o papel da arte no desenvolvimento humano, contemplando a influência do surgimento da indústria cultural neste processo. Para tanto, a metodologia baseou-se na pesquisa bibliográfica a fim de aprofundar essa discussão com base nos teóricos que já estudaram sobre o tema. Assim, como conclusão, evidenciou-se a necessidade da valorização da arte e da cultura para enriquecer a compreensão do mundo e impulsionar o desenvolvimento humano.
Kindstod, fötaler Tod und gemeinsame Nachrufe: Implikationen und neue analytische Perspektiven auf die Säuglingssterblichkeit
Authors: Ramalho Junior Alvaro
Published: July 2022

In der Zwei Jahres Periode 2018/2019 wurde festgestellt, dass etwa 64 % der Todesfälle bei Säuglingen im Bundesstaat Espírito Santo, Brasilien, auf Nachrufe zurückzuführen waren, die bei fetalen Todesfällen üblich sind, was sie als typische sich gegenseitig ausschließende Ereignisse qualifiziert, bei denen das Auftreten eines der sie schließt symptomatisch das Auftreten des anderen aus demselben Nachruf Grund aus, wodurch eine unaufhaltsame Beziehung des Ausschlusses von gegenseitiger Abhängigkeit hergestellt wird, die die Ereignisse zwischen ihnen in umgekehrter Weise verbindet. Die Frage nach den Implikationen dieser Beziehung in der analytischen Perspektive des Phänomens der Kindersterblichkeit aufzuwerfen, eine Frage, die zum Leitprinzip bei der Durchführung dieser Arbeit wurde. Daraus formulierte er das Ziel, diese Beziehung zu analysieren, um die Komplexität des Phänomens der Kindersterblichkeit aufzuzeigen und neue, bisher unbekannte Elemente ans Licht zu bringen. In diesem Sinne formulierte es als methodische Grundlage für die empirische Analyse, die sich auf den Staat Espírito Santo konzentrierte, ein theoretisches/konzeptionelles Modell, das die gleichzeitige Analyse der beiden Ereignisse ermöglicht, wobei sie konzeptionell differenziert betrachtet, jedoch miteinander verbunden sind und empirisch die Existenz demonstrieren einer zyklischen Dynamik, die dem Phänomen innewohnt, getragen von endogenen Kräften, die aus der ausschließenden Interdependenzbeziehung stammen, die sich aus der gemeinsamen Todesursache von Säuglings- und fetalem Tod ergibt. Als Antwort auf die Leitfrage wurde daher der Schluss gezogen, dass es dringend notwendig ist, die Analyse der Säuglingssterblichkeit zu überdenken und mit der Tradition zu brechen, die nur auf den Tod von Kindern im Alter von 0 bis 1 Jahr beschränkt ist, auf die Gefahr grober Fehler in der Deutung der Wirklichkeit. Gemäß dem skizzierten Ziel analysierte es die Wechselwirkung zwischen dieser endogenen Dynamik und exogenen Kräften, die von restriktiven strukturellen Faktoren (Armut, sanitäre Einrichtungen usw.) ausgehen, und enthüllte neue Elemente, die der Komplexität des Phänomens innewohnen, wie z hybride Wirkung von exogenen und endogenen Faktoren bei der Bestimmung der Säuglingssterblichkeitsraten, unter anderem. Schließlich, indem sie die verschiedenen diskutierten Punkte miteinander verbindet, demonstriert diese Arbeit die Gültigkeit der These, die in der Wechselwirkung zwischen fetalem Tod und Säuglingstod aus gemeinsamen Nachruf Ursachen den Ursprung autonomer endogener Kräfte identifiziert, die eine endogene zyklische Dynamik unterstützen, durch die sie ausstrahlen seine schädlichen Auswirkungen im gesamten Universum der Kindersterblichkeit, die systematisch Szenarien der Realität verändern.