bluuebunny/crossref_metadata_2025 huggingface dataset:
Applying the Market Multipliers to Valuate the Unprofitable Corporate Enterprises
Authors:   Kyiv National Economic University named after V. Hetman, Usherenko S. V. , Kharchenko Y. Y. ,   Kyiv National Economic University named after V. Hetman
Published: January 2022

A topical problem and a sought-after task is the assessment of value of the enterprise’s business and a value-oriented management of this business, which is of particular importance for diagnosing the financial condition of unprofitable enterprises, in particular debtor enterprises, at the stage of their financial sanitation and restoration of solvency. The relevance of application for unprofitable corporate enterprises of a common methodology for assessing the value of business with the help of a system of market multipliers is analyzed, which is then classified into groups, including the following: 1) earnings multipliers: «share price/earnings per share» (P/E), «price/sales – P/S», «value of business/sales» (EV/S), «value of business/profit from operating activities» (EV/Sales margin, valuates the enterprise according to the profitability of its core operations), and EV/EBITDA (estimation of the company’s total profit by all types of activities); 2) balance financial indicators: «value of business/balance value of assets» (EV/BV), «shares price/balance value of share capital» or «share price/balance value of net assets» (P/BV or P/BVE), «value of business/cost of buildings, machines and equipment on the balance sheet», or «value of business/value of non-current assets» (enterprise value/property, plant and equipment – EV/PP&E); «share price/net asset substitution value» (multiplier Q, or Tobin’s Q), «share price/net asset value», or P/NAV); 3) natural multipliers: price/volume of production, price/winning, etc. It is determined that each group of financial multipliers has advantages and disadvantages of its relevance to informativeness, and this must be taken into account when choosing multipliers for value assessment. The correctness of the choice of multipliers depends on the task of assessing the value of the share capital or the value of the business of enterprise in general. It is argued that the assessment of any enterprise or group of enterprises is a separate specific case that requires taking into account the key features of the enterprise activities. Taking into account such features, the correct choice of the multiplier and its modification is the key to obtaining a relevant assessment of the value of the enterprise. It is recommended to use a system from several multipliers for a relevant valuation of the enterprise, as well as apply several approaches to such a valuation. In case of valuation of the enterprise that is in the process of bankruptcy or systematically receives losses, the use of EV/S and EV/BV multipliers appears the most correct. To test the carried out theoretical-methodological analysis of the application of the market multipliers to valuate unprofitable enterprises, their application to valuate five unprofitable Ukrainian mines is presented, which serves as a verification of the recommendations developed in the work.
Development Prospects and Benefits of Production of Goods with the Geographical Indication “Melitopol Cherry”
Authors:   Simon Kuznets Kharkiv National University of Economics, Chernukha T. S. , Hovorovska A. V. ,   Simon Kuznets Kharkiv National University of Economics
Published: January 2022

It is determined under the conditions of modern development of the world economy there is a steady growth of international trade in goods and services that contain an innovative component and are protected by intellectual property rights. It is argued that this ensures the growth of exports of countries with developed market economies and forms a significant component of the national economies of their countries. The main purpose of this article is to study theoretical and practical aspects of functioning of the world intellectual property market. The main trends and features of development of the market for goods with a geographical indication are analyzed. It is noted that nowadays agricultural products of regional origin, which are in high demand due to their unique and original features, are becoming especially relevant. The growth of significance of certified local products and its influence on business development is determined. The main stages of regional branding of local traditional products are characterized and a mechanism for increasing Ukraine’s competitive position on the world market is proposed. The study analyzed the dynamics of indicators related to the use of industrial property in Ukraine, including geographical indications. As a result of the research the importance of economic functions of intellectual property is substantiated and it is proved that the use of its objects is aimed at increasing the competitiveness of an individual enterprise, organization and the State as a whole. The main focus is on the prospects for development and benefits of production of goods with the geographical indication “Melitopol cherry”. It is established that the wide use of means of individualization promotes creation of a healthy competitive environment in the conditions of market economy development. The advantages of using the geographical indication “Melitopol cherry” for Ukrainian producers are determined.
Evaluating the Effectiveness of Accounting Outsourcing
Authors:   Kyiv National University of Trade and Economics, Shushakova I. K. , Hryn A. Y. ,   Kyiv National University of Trade and Economics, Kolomiiets D. V. ,   Kyiv National University of Trade and Economics
Published: January 2022

The article is devoted to theoretical and practical issues of evaluating the effectiveness of accounting outsourcing. The purpose of the article is to study methodical approaches to evaluating the effectiveness of the use of accounting outsourcing – a contemporary form of accounting organization at domestic enterprises. The approaches to interpretation of the essence of accounting outsourcing in scientific papers are researched. The authors’ own definition of accounting outsourcing is presented, whereby the form of conduct of accounting is understood, which involves the transfer of certain or all accounting functions and risks to an outsourcer, who will minimize costs and increase competitiveness at a defined price for a certain period of time. The organizational and functional aspects included in the accounting outsourcing are determined. Types of accounting outsourcing are characterized. The theoretical principles of evaluation of the effectiveness of accounting outsourcing in scientific literature are studied. The analysis of practical aspects of evaluating the effectiveness of accounting outsourcing made it possible to identify methodological approaches to such an evaluation. The list of costs borne by the enterprise when introducing the accounting service in the organizational structure of the enterprise is closer defined. The formula for calculating the economic effect of accounting outsourcing is elaborated. An example of calculating the economic effect of accounting outsourcing when deciding on the use of accounting services on the terms of outsourcing is provided. It is determined that the use of the elaborated formula ensures the improvement of the effectiveness of use of accounting outsourcing as a form of accounting organization for newly established, small and medium-sized enterprises and the type of economic activity for external entities.
The Evolutionary Development of Ukraine’s Financial System
Authors:   The University of the State Fiscal Service of Ukraine, Bedrinets M. D.
Published: January 2022

The article is aimed at studying the evolutionary development of the financial system of Ukraine. The sustainability of a well-regulated and well-controlled financial system is essential for both domestic and international economic and financial stability. The study examined the development of Ukraine’s financial system, reflected important links between financial stability, financial depth, financial accessibility and the importance of managing the financial system in Ukraine. Problems in financial systems can affect the efficiency of monetary policy, reduce economic downturn, require capital financing and influence the exchange rate, as well as create significant financial costs associated with saving troubled financial institutions. Moreover, with the increasing interrelations between financial institutions, as well as the emergence of financial companies along with more developed financial and trade relations between financial structures in one jurisdiction, it is possible to quickly block the movement of funds across national borders. Prospects for further explorations in this direction are the study of the development of innovative technologies in accordance with changes in the preferences of financial services consumers; distribution of virtual service channels, personalized financial services and mobile solutions; development of open banking and expanding cooperation between traditional financial institutions and FinTech companies, which will facilitate provision of better satisfaction of clients’ needs. Adoption of comprehensive changes to regulations on depository activities, securities, as well as the activities of stock exchanges will give professional stock market participants more opportunities to introduce innovations in the provision of financial services.
Assessnig the Activities of Credit Unions in the Financial Market in Ukraine
Authors:   Kharkiv National University of Civil Engineering and Architecture, Vinnychenko O. V. , Matvienko S. S. ,   Kharkiv National University of Civil Engineering and Architecture
Published: January 2022

The article is concerned with analyzing the current state of development of credit unions and carrying out assessment and structuring of the main reasons that hinder their further development. It is defined that today in the world the most common form of financial cooperatives are credit unions that provide loans to socially vulnerable segments of the population and provide financial support to small business entities, farms, which becomes especially relevant during the pandemic. Information on the volume of activities of credit unions in some countries of the world and in Europe is provided. It is noted that the activities of credit unions in Ukraine are at an unsatisfactory level, as a result of the crisis in credit unions, the quality of loan servicing began to deteriorate. Overdue arose not only for consumer loans, but also concerning the loans for business needs. The current situation is analyzed and the main stages of development of credit unions are allocated. On the basis of a comparative analysis of the activities of credit unions and banks, the main advantages and disadvantages in the work of credit unions are allocated. A structural view of the reasons that hinder the development of credit unions is proposed. A model is constructed that allows to propose a sequence of actions, structure existing causes and identify critical ones, namely, imperfection of legislative regulation, presence of institutional restrictions, economic and political instability. It is concluded that at the present stage of development of the system of credit unions in Ukraine, scientific substantiation and legislative regulation of this segment are necessary, taking into account domestic peculiarities and international experience. Credit unions, in turn, should implement the latest technologies and expand the range of services, which will allow to work for a wider audience.
The Tendencies of Taxation of Consumption in the OECD Countries Before and During the COVID-19 Pandemic
Authors:   Kyiv Scientific Research Institute of Forensic Expertise, Markina O. O. , Paientko T. V. ,   Kyiv National Economic University named after V. Hetman
Published: January 2022

The article is concerned with analyzing the tendencies of taxation of consumption in the OECD countries. The purpose of the article is to examine the tendencies of taxation of consumption in the OECD countries before and during the COVID-19 pandemic. According to the results of the research, it is found that in the period from 1995 to 2018 in the OECD countries there was a relatively stable tax burden formed by consumption taxes, with a gradual decrease in VAT rates. In many countries, the COVID-19 pandemic has caused a significant deterioration in public finances, adding to existing problems such as population aging, climate change, rising poverty and inequality, etc., the problem of reducing tax revenues in consequence of the reduced business activity and increased public spending on health care and economic support programs. It is noted that after the COVID-19 outbreak, the OECD countries periodically make adaptation changes to their policies, mainly aimed at adapting VAT in the context of the spread of digitalization and the need for fiscal support for certain sectors of the economy. The development and administration of VAT policies have become an important component in the most OECD government fiscal policy measures to mitigate the effects of the COVID-19 crisis in 2020–2021. The COVID-19 outbreak has led to a crisis in the healthcare and economic sectors, which has led to the use of measures to contain the pandemic. These measures reduced production, and in combination with the general crisis of the healthcare sector reduced the demand of enterprises and households. The economic policy measures focused primarily on maintaining business liquidity (deferring VAT payment) to help businesses stay afloat and to support the incomes of vulnerable households (applying reduced VAT rates). Prospect for further research is to assess the fiscal effects of modifying the taxation of consumption in the OECD countries during the COVID-19 pandemic.
Tax Planning in the System of Financial Management of Economic Entities
Authors:   Kharkiv National University of Civil Engineering and Architecture, Marchenko O. V. , Kolodiazhna T. V. ,   Kharkiv National University of Civil Engineering and Architecture
Published: January 2022

The article is aimed at highlighting the approaches to determining tax planning, as well as studying its role in the system of financial management of economic entities. The publication considers the major characteristics and principles of the implementation of tax planning, the observance of which creates the necessary basis for the effective work of an economic entity. The main stages of the process of implementation of tax planning at the enterprise are presented, on this basis it is concluded on the feasibility of its application at different stages of the life cycle of an economic entity – from establishing to liquidation. In the process of implementing tax planning, it is important not only to predict the result that needs to be achieved, but also to choose the best way to achieve it. Accordingly, the key attention in the publication is paid to the methods of tax planning, including: choice of accounting policy; selection of the place of registration and territorial location; selection of remuneration form; use of deficiencies and gaps in tax legislation; use of tax benefits and exemptions; use of preferential taxation territories; cooperation with preferential counter-parties; maintaining the tax calendar; change in terms of payment of taxes; delegation of tax liability; changes in forms of economic relations; reduction of the tax base; division of economic relations, etc. Depending on the chosen methods, tax planning can cover all financial and economic activities in general, and extend only to a certain part of it, e.g., type of activity, separate agreement or transaction.
Well-Being of Employees in the Organization: The Essence, Components and Tasks of Personnel Management
Authors:   Kyiv National Economic University named after V. Hetman, Vasylyk A. V. , Smalichuk H. V. ,   Kyiv National Economic University named after V. Hetman, Luzhko Y. O. ,   Kyiv National Economic University named after V. Hetman
Published: January 2022

In the current socio-economic conditions, the issue of ensuring the well-being of workers in the workplace is of relevance. The purpose of the research is to generalize the theoretical bases for determining the essence, components and objectives of ensuring the well-being of the organization staff; analysis of the current status of well-being of Ukrainian companies based on the authors’ own sociological research, as well as development of recommendations for maintaining the well-being of staff under the current conditions. It is proved that organisations can reorganize work in such a way that employees not only feel their best, but also work more efficiently, strengthening the connection between the staff well-being and the work outcomes. The role of well-being management is proved through high returns, motivation and efficiency of the staff work; unique value proposition of the employer; involvement and loyalty of staff; employer brand for potential employees; profitability of the business. It is displayed that one of the main directions of development of well-being programs in the context of the COVID-19 epidemic and the associated crisis is the support of emotional and mental health of employees. According to the results of the authors’ own sociological survey, the status and problematic places in ensuring the physical, psychological, social, career, financial well-being of employees in Ukraine are defined, the needs of employees in priority measures on the part of the employer in the sphere of well-being management are identified. According to the results of the research, the main directions of improving the practice of staff management in terms of ensuring all measurements of the employee well-being in the workplace can be summarized. These directions should become elements of well-being strategy in companies and include changing organizational and psychological aspects of the staff work, preventing stress and professional burnout, reducing threats to life at work, maintaining physical, mental and psychological health, career and financial well-being. Well-being of staff in the novel socio-economic conditions should become a new philosophy and culture of management, and HRM should be aimed at preserving and using human potential as best as possible, provided that staff are healthy and well-being.
Motivation of Staff in the Formation and Development of Personnel Potential of Healthcare Institutions of Ukraine
Authors:   Zhytomyr Polytechnic State University, Ostapchuk T. P. , Biriuchenko S. Y. ,   Zhytomyr Polytechnic State University, Lebedynets L. Y. ,   Zhytomyr Polytechnic State University, Palii O. V. ,   Zhytomyr Polytechnic State University, Sluchich N. V. ,   Zhytomyr Polytechnic State University
Published: January 2022

Staff motivation is considered as the main element of its development. The theoretical content of the concept of «personnel potential of enterprise» is generalized, features and problems of formation of personnel potential in healthcare institutions are specified. A motivation system which is well-built, optimized and based on the real needs of the staff successfully combines the strategic goals of the institution, the personal interests of employees and the primary needs of the population, served by a healthcare institution. Attention is paid to the constant development of the personnel potential of the institution to ensure its compliance with the conditions of activity, adaptation to the external environment and self-realization. It is proved that motivation of employees is of great importance during the formation and development of personnel potential, both the motivating and the demotivating factors of development are determined. The motivation of the staff of healthcare institutions is considered in the context of its three types: material, intangible (moral), and administrative; a comparative description of these types of motivation in medical institutions abroad is carried out. The authors define labor specifics, which affect the motivation of medical workers, since a significant number of employees of medical institutions face a constant negative assessment of their work, which leads to professional burnout and lack of motivation for further work. This crisis is exacerbated by the insufficient level of financial support for medical workers while constantly strengthening the requirements for the quality of their work. It is proposed to focus the attention of the government together with heads of medical institutions on the combination of material and intangible means of motivation, avoiding demotivation factors to ensure the effectiveness of the formation and development of the personnel potential of medical institution.
Brand Management Strategies as Components of Brand Management
Authors:   O. M. Beketov National University of Urban Economy in Kharkiv, Troyan V. I. , Braslavska A. S. ,   O. M. Beketov National University of Urban Economy in Kharkiv
Published: January 2022

The article considers the concepts of brand, trademark, branding, specified by different authors from management positions; the brand management system and its main elements, initial data and brand functioning strategies are discussed. The variability of the business environment, the high level of competition dictates the need to find new opportunities to adapt entrepreneurial structures to the changes that are taking place. Among the main reasons that encourage companies to optimize business processes, one can allocated the need to reduce production costs; requirements made on the parts of consumers and the State; use of management programs; mergers of enterprises. Due to the significance of such an asset of an enterprise as a brand, its exceptional role in ensuring the competitiveness of the company the application of branding from the standpoint of business processes is an effective instrument that contributes to more efficient use of technologies. It is also one of the most effective marketing technologies that increase the competitiveness of the company, assist in the formation and maintenance of consumer demand and loyalty to the products of companies. The high need for marketing management of brands in the market is determined by their considerable range and intensity of goods turnover, the volume of purchases and maximum dependence on the preferences of the consumer. The dependence of the results of the company’s economic activity on brand management decisions for relatively new market segments appears to be especially high. Currently, companies partially implement brand management procedures such as the formation of brand identity, the construction of its architecture, the development of comprehensive brand promotion programs. At this, the problems of positioning the categories of goods, harmonization of brand management in the channels of movement of goods, taking into account the industry specification in brand management, remain essential.
Life Cycle: Variability of Scientific Approaches to Definition, Specifics in the Management of Trade Enterprises Development
Authors:   Kyiv National University of Trade and Economics, Piatnytska G. T. , Chudakova Y. I. ,   Kyiv National University of Trade and Economics, Kandahura K. S. ,   Kyiv National University of Trade and Economics
Published: January 2022

The article is aimed at carrying out a comparative analysis of various scientific approaches to determining the stages of the life cycle (LC) of enterprises with an emphasis on the specialization in trade. To achieve the aim, general scientific and special research methods were used. As a result of systematization of definitions of the concept of «life cycle of enterprise», four main scientific approaches to determining its essence are allocated, namely: through changes or variables; through regularities of development or events; through sequence of stages; through time characteristics or time period. It is substantiated that the essence of the LC of enterprise should be considered as an aggregate of stages of its changes. The results of a cross-comparison of the alternative models of LC of enterprises and the classical stages of development of living organisms showed that all of them can be reduced to three or four stages of LC of the latter. Based on the data of the critical analysis of the existing methods of identification of the stages of the enterprise’s LC and own researches of the LC of the operating enterprises, a new approach to determining the stages of the enterprise’s LC i selaborated, which, unlike the existing ones, provides for the calculation of the cost of the enterprise’s LC, taking into account the importance of progressive innovative changes and tasks related to achieving the goals of sustainable development. The systems of interrelations between the parameters of different types of expenses at each stage of the enterprise’s LC are modeled. It is determined that in the field of trade a LC is formed under the influence of formats of both the trade enterprises and the buyers. The conclusion, that is substantiated, is that managers of trade enterprises should constantly increase the number of active buyers, and, at the first signs of a recession, implement innovations. It is concluded that the management of the development of enterprises is a task in which it is necessary to take into account the LC of the particular enterprise, taking into account the sectoral specifics of its activities, the period of entering the market, size, and cross-cultural features. It is indicated that the obtained results can be used for further research of the stages of the LC of enterprises, taking into account the sectoral specifics.
Analyzing the Marketing Tools of Higher Education Institutions in the Online Sphere: A Comparative Analysis of the Experience of Ukrainian and Polish Universities
Authors:   Lviv Polytechnic National University, Gvozd M. Y. , Miroshnyk R. O. ,   Lviv Polytechnic National University
Published: January 2022

The purpose of the article is to study and analyze the use of marketing tools by Ukrainian and Polish higher education institutions in the online sphere and compare the activity of higher education institutions of Ukraine and Poland in the social networks Facebook and Instagram by the number of user preferences of active accounts. This will serve as the basis for the development of a marketing strategy for higher education institutions to increase their competitiveness and popularize them in the educational services market. The article reviews the professional literature on the issues under study, which allows to distinguish the interpretation of the term of «marketing of educational services». The relevance of reorientation of higher education institutions in terms of the use of marketing tools from offline to online sphere is substantiated. The activity of higher education institutions of Ukraine and Poland in social networks is analyzed. The rating of the top 10 pages of higher education institutions of Ukraine and Poland on Facebook and Instagram is studied by the number of user preferences of active accounts. It is determined that higher education institutions actively share information on their Facebook and Instagram pages, where they also post information on education, educational process, various activities in higher education institutions. It is concluded that at the present stage of functioning, marketing tools in the online sphere are a key communicator between higher education institutions and consumers of educational services. In view of this, higher education institutions need to focus the main vector of attention on the maximum use of Internet marketing. For higher education institutions, it is proposed to develop social media promotion strategies that will cover both the content plan and the target audience.
A Marketing Analysis of Export Activity of the Agrarian Complex of Ukraine
Authors:   V. N. Karazin Kharkiv National University, Rakhman M. S. , Trepaliuk Y. O. ,   V. N. Karazin Kharkiv National University
Published: January 2022

The purpose of the article is to study the sphere of foreign trade in agrarian products using statistical methods and analysis of results; identifying business weaknesses in this sector, prospects and opportunities for the development of the agro-industrial sector in Ukraine. The article considers the essence of marketing research in the field of exports of agro-industrial products. The classification of agricultural products and its impact on the formation and activity of the market of agrarian complex are determined. The main commodity groups of agro-industrial products, the contribution of agriculture to the export activities of Ukraine and the role in the international market are identified. A structural analysis of exported products of the agrarian complex and a dynamic analysis on the basis of the export volumes in recent years are carried out, taking into account the division into commodity groups, according to which the progress of the export agribusiness sphere is determined. A dynamic analysis of the number of economic entities in this sphere is carried out, the factors that affect the attractiveness of the agrarian sector for doing business are defined. The commodity structure of agricultural goods is analyzed, determining the main goods in demand and the perspective directions of trade. The geographical structure of exports of agro-industrial goods is analyzed, indicating the main countries participating in the intensive trade. The impact of the COVID-factor on the development and change of agricultural export volumes is indicated. A SWOT analysis of the sphere is carried out, the main problems and possible ways of their elimination in order to further improve international trade in the field of agrarian complex are identified. A forecast of agricultural exports at the end of 2021 and for 2022 is carried out using the extrapolation method.
Marketing Pretesting of the Introduction to the Market of an Innovative Anti-Anemic Food Product
Authors:   State Biotechnological University, Priadko O. M. , Tarasov I. Y. ,   State Biotechnological University
Published: January 2022

The article analyzes, systematizes and generalizes scientific works of scholars; the problems related to the study of the theoretical, methodological and applied aspects of innovation marketing are considered. The article is aimed at studying the current state of the regional market of biscuit semi-finished products and determine the market prospects for a new innovative anti-anemic food product. It is substantiated that in the context of the global COVID-19 pandemic, the issue of healthy and health-improving eating as a means of maintaining immunity and enhancing the capabilities of the human body to resist coronavirus becomes urgent. The presence of chronic illnesses can significantly reduce human immunity and, as a result, increases the possibility for a new disease. The main directions of implementation of health nutrition are presented. To achieve the set aim, the authors’ our own research is carried out using testing and survey methods. To study the market of potential consumers, a questionnaire is developed, which consisted of 13 interrelated questions comprised in a logical sequence. The sample consists of 300 respondents. Consumer attitude to the food group – biscuit semi-finished products with the addition of heme iron dietary supplement – and prospects for perception of its new variety are identified. According to the results of the research, the most significant indicators of product quality are allocated. Certain trends in the market of biscuit semi-finished products are identified. A complex of actions with marketing strategic orientation is proposed to increase the market perspective of a new innovative food product. Recommendations for introducing these products to the regional market are developed, its market and consumer relevance during the COVID-19 pandemic are substantiated.
РОЛЬ ЄВРЕЙСЬКОЇ ВЛАСНОСТІ В ДИНАМІЦІ ГОЛОКОСТУ В ГЕНЕРАЛЬНІЙ ОКРУЗІ «ВОЛИНЬ-ПОДІЛЛЯ»: ФОКУС МІСЦЕВОГО НЕЄВРЕЙСЬКОГО НАСЕЛЕННЯ
Authors: Mykhalchuk Roman
Published: January 2022

Процес привласнення єврейського майна неєврейським жителями під час Голокосту викликає значний інтерес у науковій літературі. Однак в академічних дослідженнях менше уваги приділяється ролі місцевого населення порівняно з такими ж злочинами, які чинила офіційна нацистська адміністрація. Насправді роль багатьох неєврейських жителів не можна розглядати як просто «спостерігачів» (bystanders), оскільки їхні дії впливали на динаміку Голокосту на місцевому рівні.

Перспектива заволодіти власністю жертв (економічний компонент геноциду) створювала своєрідне мотиваційне тло для співпраці цивільного населення з нацистами, коли обидві сторони усвідомлювали важливість взаємодії, заснованої на прагматичному меркантилізмі. Економічний фактор, мотивація місцевих жителів та антисемітська складова могли відігравати важливу роль у процесі здійснення Голокосту. Жага наживи мобілізувала найгірші людські інстинкти та впливала на людей різного походження, статі та віку, хоча вони мали досвід тісних довоєнних соціальних відносин та контактів із жертвами.

Результати цього дослідження вказують на набагато більшу роль цивільних осіб, місцевого неєврейського населення у привласненні майна жертв Голокосту, ніж це вважалося раніше та описувалося в академічній літературі. Хоча в статті розглядається питання привласнення єврейського майна на прикладі генерального округу «Волинь-Поділля» райхскомісаріату Україна, проте результати дослідження є важливими для загального розуміння подій Голокосту в Україні та в окупованих східних теренах нацистами під час Другої світової війни.
ОГЛЯД ЗБІРНИКА НАУКОВИХ ПРАЦЬ «ГОЛОКОСТ У ПІВДЕННО-СХІДНІЙ ЄВРОПІ: ІСТОРІОГРАФІЯ, АРХІВНІ ДЖЕРЕЛА ТА СПОГАДИ»
Authors: Radchenko Iryna
Published: January 2022

Наукові роботи молодих фахівців, об’єднані в рецензованій колективній праці, свідчать про сталий інтерес до теми геноциду єврейської, ромської громади та інших категорій населення в Південно-Східній Європі. Саме цей регіон укладачі збірника називають «прикордонням» – що пов’язано передусім з тим, що через політичне становище (перебування серед країн «соціалістичного табору») він тривалий час перебував у певній дослідницькій «ізоляції», чим і був зумовлений відповідний стан історичних досліджень. Ситуація істотно змінилася після 1989 р. та особливо наприкінці 2000-х рр., із вступом низки країн регіону до Європейського Союзу, коли розпочався процес інтеграції, зокрема і в площині історичного наративу, важливими елементами якого залишаються Голокост та геноцид ромів.
Sistem Informasi Administrasi Pada Madrasah Ibtidaiyah Rare Muchtary
Authors: Junaidi Muh. Lutfi , Sugiartawan Putu
Published: January 2022

Computer technology is currently widely used in the business world and even in the world of education today many are applying the use of this computer technology. Without using a computer, a job will waste a lot of time, energy, and thought. In an effort to improve the quality of human resources (HR) and the smooth running of the administrative process, especially in the administrative payment system, speed and accuracy are needed in processing so that the student guardian does not have to wait too long in the payment process. MI Rare Muchtary is a Madrasah Ibtidaiyah school under the auspices of the SPMAA Foundation. Administrative payments are still using the manual method by providing a receipt as proof of payment and then recording in the payment receipt report so that it is prone to errors by officers. Both in recording payment data and in collecting administrative payment data to be used as financial reports, considering that sometimes officers often forget to make receipts/proof of payment. Based on this background, an administrative payment information system is designed which will then be used as a study. a case from a practical work report with the title "Website-Based Administration Payment Information System Design", in order to make it easier for officers to record administrative payment data.
Audit Tata Kelola Teknologi Informasi Menggunakan Framework Cobit 5 Pada Pt. Bisma Tunas Jaya Sentral
Authors: Devanti Khairunnisa , Parwita Wayan Gede Suka , Sandika I Kadek Budi
Published: January 2022

Abstract PT. Bisma Tunas Jaya Sentral is a company engaged in the sale of finished goods (especially motorcycles), spare parts, and motorcycle service specifically for the Yamaha brand. To support business services, IT services in the form of software and hardware are used in business processes.To ensure optimal IT management, measurements of the level of IT governance that have been carried out and compare it with the level expected by management. This measurement refers to the COBIT domain 5. The steps of this study start from research planning, design of data collection instruments, data collection and data processing to conduct a final evaluation that results in recommendations for improved management in accordance with the maturity of the COBIT model.The results of data processing that have been carried out indicate that the IT infrastructure management method that is already running at PT Bisma Tunas Jaya is not good enough. It is proven by the high gap between the current management level and the level desired by management.
Peran Digital Marketing Terhadap Minat Berkunjung Wisatawan dalam Meningkatkan Pertumbuhan Ekonomi Kabupaten Garut : Store Atmosfer Variabel Moderating
Authors: Hanifah Hani Siti
Published: January 2022

Pemulihan ekonomi nasional dan pertumbuhan ekonomi pasca pandemi Covid-19 dengan   mengembangkan sektor prioritas seperti pada sektor pariwisata. Potensi daya tarik wisata yang dimiliki kota Garut, antara lain berupa keanekaragaman hayati, keunikan dan keaslian budaya daerah, keindahan bentang alam dan peninggalan sejarah sebagai salah satu bidikan penerimaan daerah yang berkontribusi pada kesejahteraan masyarakat. Tujuan penelitian untuk mengetahui peran digital marketing terhadap minat berkunjung wisatawan dalam meningkatkan pertumbuhan ekonomi kabupaten garut dan store atmosphere sebagai variabel moderating. Penelitian ini dengan menggunakan metode studi kasus mensyaratkan sumber data yang multi sources. Hasil penelitian menunjukkan bahwa upaya mendorong laju sektor pariwisata salah satunya dengan digital marketing dan tetap memperhatikan aspek store atmosphere sehingga dapat mendorong minat berkunjung wisatawan.
Effect of Longwall Mining on Pennsylvania I-70
Authors: Adelsohn Emily , Iannacchione Anthony , Vandenbossche Julie , Winn Robert , Li Mingzhou , Vallejo Luis , Painter Roy , Szczur Joe , Wanson Eric , Marsinko Steve
Published: January 2022

A longwall mine was constructed beneath I-70 near the Pennsylvania-West Virginia border between December 2018 and March 2019. This resulted in over a 4-ft drop in the elevation of parts of the roadway. The Pennsylvania Department of Transportation was able to maintain the roadway open to traffic throughout the subsidence period after it was undermined. This paper will describe the steps taken by PennDOT to ensure the roadway could stay in service throughout the subsidence event with minimal traffic disruptions, the subsidence basin that developed as a result of mining, and the distresses that developed within the pavement structures as a result of the subsidence.
Feasibility of Using British Pendulum Tester to Evaluate Laboratory Sized Diamond Ground Surfaces
Authors: Komaragiri Satyavati , Amirkhanian Armen
Published: January 2022

Skid resistance and surface friction of pavements is an essential consideration in pavement performance and traffic safety. The British pendulum tester (BPT) is widely used to measure the skid resistance of pavements worldwide both in the field and laboratory. Diamond grinding and grooving is a commonly used surface rehabilitation technique for concrete pavements to improve their surface friction. At the laboratory scale, polishing of concrete pavement surfaces by diamond grinding and grooving using the three-wheel polishing device creates a smaller available test area compared to the test area required by the standard test method for the British pendulum test. This study presents a modified test method for the use of BPT on diamond ground surfaces with small test areas. To evaluate the feasibility of this method, the effect of different levels of polishing on the BPT measurements were analyzed. Results suggest that the BPT using the modified method described in this study is not a reasonable tool to evaluate the skid resistance of diamond ground surfaces at the laboratory scale.
Application of Internal Curing in Slab Replacement using Rapid Strength Concrete
Authors: Parvini Mehdi
Published: January 2022

The California Department of Transportation (Caltrans) uses rapid strength concrete (also known as high early strength concrete) to repair or rehabilitate concrete pavements. Failed concrete slabs are removed and replaced with rapid strength concrete (RSC) that is often volumetrically proportioned in the field. Both Type III Portland cement concrete and specialty cements are used to prepare RSC. The performance of slab replacement strategy using RSC has been questionable based on past experience. A study was conducted to evaluate and compare the performance of RSC made with the two different cement types. Due to relatively short performance data and variability of the influencing performance factors, no definite conclusions were derived from this study. One consideration in potential short service life of slabs constructed with RSC is the limitation of proper concrete curing. Internal Curing (IC) with lightweight aggregate is employed to compensate for the lack of external/surface curing of the concrete. A pilot slab replacement project on route 680 in Bay Area was identified and slabs were placed side by side with and without lightweight aggregate to monitor and compare the performance of the RSC using internal curing (RSC-IC). The steps that are taken to initiate, design and construct this pilot project is discussed in this paper. Caltrans plans to monitor, test and report the expected improvement in the performance of internal Cured rapid strength concrete in the future.
Limits For The Freeze-Thaw Resistance Of Road Concrete In The Presence Of De-Icing Salts: Results Of The GELAVIA Project
Authors: Smets Sylvie , Boonen Elia
Published: January 2022

The durability of a concrete road strongly depends on the resistance of the concrete to freezing and thawing cycles in the presence of de-icing salts. The test procedure used until now in Belgium to evaluate the resistance of concrete to de-icing salts is based on the international draft standard ISO/DIS 4846-2. Experience with this test method dates back a long time, and limits to scaling as a function of traffic loads are well established. However, since the publication of CEN/TS 12390-9 the so-called "Slab Test" is becoming the reference method in various standard specifications. In the recently completed Belgian pre-normative research project GELAVIA, the aim was to define relevant performance classes for freeze-thaw resistance with de-icing salts as measured by this Slab Test, including scaling limits for representative road concrete compositions. Additionally, in some specific cases such as manual placement, colored and pattern-imprinted concrete pavements, hydrophobic impregnation is applied in Belgium to increase resistance to scaling. The products used for this treatment are specified according to the guidelines of NBN EN 1504-2, but the reference concretes used for testing differ substantially from typical road concrete compositions in Belgium. Furthermore, there is some question about the durability in time of the protective action of the impregnation. Hence, a second objective of the aforementioned research was to investigate and develop testing methods to evaluate the effectiveness and durability of hydrophobic impregnation products applied on representative pavement concretes. In this contribution, we will present and discuss the results and outcomes of the GELAVIA-project.
Az akut stroke-ellátás története Magyarországon
Authors: Bereczki Dániel
Published: January 2022

A stroke világszerte és Magyarországon is az egyik leggyakoribb halálok, a tartós rokkantság leggyakoribb oka. Magyar nyelvű orvosi szövegek 1690-től említik a kórképet és annak kezelési lehetőségeit. A stroke kezelésére kezdetben népi gyógymódokat, gyógynövényeket és érvágást alkalmaztak. Később ezeket a módszereket a fej hűtésével egészítették ki. A 19. század közepétől használtak gyógyszertári készítményeket. A 20. század második felétől az akut ellátásban a gyógyszeripar által előállított, keringésjavító és neuroprotektív hatást ígérő készítményeké volt a főszerep. Prevencióra vérnyomáscsökkentők, lipidcsökkentők és antithromboticus hatású készítmények váltak a rutinellátás részévé. A képalkotó eljárások – elsősorban a koponya-CT és a nyaki erek ultrahangvizsgálata – az 1980-as évek közepétől gyökeresen átalakították a cerebrovascularis betegségek diagnosztikáját. Az 1990-es évektől a jó minőségű klinikai vizsgálatokból származó megbízható evidenciákra alapozzuk a diagnosztikus és terápiás döntéseket. A 21. század elejétől a reperfúziós kezelések (intravénás thrombolysis és mechanikus thrombectomia) jelentik a leghatékonyabb akut ellátást. Jelenleg a reperfúziós kezelések időablakának kiterjesztése zajlik. A tanulmány a stroke hazai ellátásának fejlődését foglalja össze az elmúlt három és fél évszázad magyar nyelvű szakirodalmának áttekinté­sével.
Vércukor-önellenőrzés 2-es típusú cukorbetegségben
Authors: Pozsár Hajnalka , Pozsár Csaba
Published: January 2022

A vércukor-önellenőrzés a diabetes kezelésének alapvető része. Be­te­kintést nyújt a kezelés és önmenedzselés sikerességébe, az anyagcsere-folyamatok alakulásába, lehetővé teszi a jelentős vércukor-ingadozások korai felismerését és ke­zelését. A tanulmány célja, hogy felmérje a 2-es típusú cukorbetegek vércukor-önellenőrzési szokásait, valamint körükben a hypo- és hyperglykaemia gyakoriságát, felismerését és kezelését. A keresztmetszeti vizsgálatot 2018-ban végeztük a Szabadkai Egész­ség­házban. A kutatásba 2-es típusú cukorbeteg­séggel diagnosztizált 107 beteget vontunk be. Az adatokat interjú és adaptált kérdőív segítségével gyűjtöttük a rendszeres orvosi ellenőrzések során, valamint kapilláris-vérmintából vércukormérővel meghatároztuk az éhomi vércukorszintet. Az adatok elemzéséhez IBM-SPSS 20.0 szoftvert és leíró statisztikai módszert alkalmaztunk. A minta átlagéletkora 63,7 ± 7,7 év volt. Kétharmaduk csak időnként végzett önellenőrzést, főleg a reggeli étkezés előtt. Jelentős többségük sosem ismeri fel a vércukorkilengést (65%-ban a hyperglykaemiát, és 51%-ban a hypogly­kaemiát). Viszont a vizsgálatot megelőző hónapban a minta 81%-ában fordult elő hyper-, 31%-ában pedig hypoglykaemiás epizód. A betegek 12%-a nem tesz semmit sem ilyen esetekben. Célszerű minden ellen­őrzés során újra és újra hangsúlyozni az önellenőrzés fontosságát és módját. A vizsgálatban feltárt hiányosságok útmutatást ad­nak ahhoz, hogy mit hangsúlyozzunk fo­kozottabban a betegek kezelésében.
Community Participation in Regional Development Planning: A Literature Review
Authors: Margareta Priska Septiana , Salahudin Salahudin
Published: January 2022

This study aimed to examine the understanding of community participation in development planning. The literature review was used and involved reading and reviewing the main ideas to add arguments and opinions on the topic raised. This helped determine the shortcomings of previous studies to improve and make more regular formulations. The results showed that regional development needs to involve the community in planning, implementation, monitoring, and evaluation. This is because community participation is an important aspect in the overall development process. However, the articles presented differ from the conditions in each country. There is a need for understanding of the government system in the articles used as references. Therefore, special considerations for determining similarities and discoveries from the articles used as references are critical and may help develop the main idea based on the topic and the title.