bluuebunny/crossref_metadata_2025 huggingface dataset:
Play therapy: An effective approach to reduce anxiety in children with cancer
Authors:   Nursing and Midwifery School, Urmia University of Medical Sciences, Urmia, Iran, Abdollahi Reza
Published: April 2024

Cancer poses a significant challenge to public health worldwide and ranks as the second most common cause of death in children. Approximately 300,000 cases of cancer are diagnosed among children aged 0 to 19 every year [1]. The incidence of childhood cancer is increasing all over the world. A cancer diagnosis can cause serious psychological problems because cancer and admission to the hospital increase the feeling of pain, anxiety, and fear of death [2]. Children diagnosed with cancer often experience severe and persistent anxiety, which can have long-term effects on their well-being. The stress of being hospitalized, coupled with the limited understanding of their illness by medical professionals, the lack of effective coping strategies, and the pain resulting from invasive procedures and treatment regimens, all contribute to the anxiety experienced by these young patients [3].
Web of Things (IoT): Shrewd Living and Way of life
Authors: Patel Vedanti , Vegad Mansi
Published: April 2024

In our everyday life we can see that innovation is advancing continually. The web of things (IoT) contains different applications and advancements that are accessible in brilliant homes, shrewd water system, and medical services. The IoT goes about as an extended variant of the web, which furnishes us with the information we really want to productively carry on with our lives more. It depends on interfacing up gadgets utilized every day. The fundamental goal of this paper is to figure out how to involve IoT in Brilliant Homes, Medical services, and Farming.
Problems of abuse of law when applying to the European Court of Human Rights
Authors: Lazariev V. V. , Lohvynenko I. A.
Published: April 2024

The article focuses on the fact that abuse of law is not only an urgent problem of modern legal science, but also one of the most complex and important issues to be addressed. This phenomenon is becoming aggressive and global, negatively affecting the processes of democratisation and consolidation of statehood. The prevalence of cases of abuse of law can slow down the development of society, violating the acquired norms and values. It is important to understand that achieving stability in social relations and their further development is impossible without taking into account the specifics of this legal phenomenon. Abuse of law not only violates the basic principles of law, but also poses a significant threat to the development of the rule of law and the determination of its future course.

The particularities of the use of the term “abuse” in international law are determined. It is noted that the European Court of Human Rights considers that this concept should be understood in its ordinary meaning, namely, as the fact of exercise of a right by a subject of law outside its intended purpose in a manner which causes prejudicial damage. The author identifies the approaches to understanding the abuse of law which are used by the European Court of Human Rights in its work.

It is noted that in addition to the Convention for the Protection of Human Rights and Fundamental Freedoms, the provisions defining the basis for preventing abuse of law at the international (supranational) level are also contained in the International Covenant on Civil and Political Rights, the American Convention on Human Rights and the Charter of Fundamental Rights of the European Union.

The author examines a number of judgments of the European Court of Human Rights in which cases of abuse of law occurred. The author defines the role of the state in cases of abuse of law. The main features inherent in the abuse of law are outlined. Attention is paid to the fact that in addition to the positive components of preventing abuse of law, this activity also has negative consequences.

The importance of preventing abuse of law is emphasised, subject to the obligatory observance of the principles of fairness, transparency and consideration of individual rights and freedoms of subjects. Ensuring a balance between the protection of rights and prevention of their abuse is an important task for the effective work of the European Court of Human Rights.
Activities of the Minister of Internal Affairs of the Ukrainian SSR Pavlo Yakovlevych Meshyk (1953)
Authors: Grechenko V. A.
Published: April 2024

The article examines the insufficiently studied in historical and legal science issue of the activities of such a controversial political figure of the first post-Stalin months of 1953 as Pavlo Yakovlevych Meshyk. It is emphasised that he, having a university degree (which was rare for NKVD personnel in those years) and significant organisational skills, made a successful career in the central apparatus of the People’s Commissariat in the late 1930s. This was also due to the patronage of P. Meshyk by L. Beria. P. Meshyk was directly involved in Stalin’s repressions. In 1941, at the age of 30, he first became People’s Commissar for State Security of the Ukrainian SSR. In 1943, he was promoted to the rank of Lieutenant General. From 1945 until March 1953, he worked on the implementation of the Soviet nuclear project. He was awarded the Order of Lenin (1949) for his active participation in the implementation of the nuclear programme, and later even received the Stalin Prize in Science and Technology (1951). In March 1953, he was appointed Minister of Internal Affairs of the Republic, where he pursued a policy of strengthening the rule of law in the activities of the state security agencies and purging them of the most odious and incompetent employees. At the same time, a policy was implemented to rid the state security agencies of their dependence on the influence of the Communist Party. At the same time, P. Meshyk came into conflict with some party officials, including the then leader of the republic, the first secretary of the Central Committee of the CP(B)U, L. Melnikov. As a result, L. Melnikov was dismissed. P. Meshyk also took some measures to “root” the leadership of the Ministry of Internal Affairs, translated the ministry’s office work into Ukrainian, eased some of the Soviet government’s repressive policies towards the Ukrainian national liberation movement, actually restored the normal operation of Lviv State University, and improved contacts with Western Ukrainian intellectuals. These were positive aspects of the minister’s activities that can be assessed as attempts at reform. However, P. Meshyk stayed in the post of Minister of the Interior for only three months. In June 1953, he was arrested and later convicted on charges of treason and conspiracy to seize power, and in December of the same year, Meshyk was shot dead. He was partially rehabilitated in 2000.
Specific features of obtaining and using electronic evidence in criminal proceedings
Authors: Teslenko I. O.
Published: April 2024

The relevance and importance of this research is due to the fact that scientific and technological progress and rapid development of information technology in all spheres of public life have significantly influenced the emergence of new types of criminal offences. Criminals are using computer systems and other portable devices to commit unlawful acts with increasing frequency. Today, many criminal offences are being committed with the help of information technology around the world, ranging from simple online fraud to the threat of a territorial act. Therefore, one of the ways to record (document) such illegal activities effectively is to obtain (collect) electronic evidence by law enforcement agencies in criminal proceedings. In this regard, the key role is played by evidence, which helps to form an evidence base that makes it possible to notify a person of suspicion, send an indictment to the court and make a final court decision on the guilt (innocence) of a person in committing a particular criminal offence. Achievement of this objective undoubtedly necessitates a specific legal procedure for seizure of electronic evidence in criminal proceedings, which is not yet clearly defined in terms of its collection, leading to numerous cases of courts declaring such evidence inadmissible.

In the course of the scientific research, the author of the article analyses the views of scholars on the interpretation of the concept of electronic evidence; provides the legislative interpretation of this term (unlike the CPC of Ukraine, other procedural codes enshrine the concept of electronic evidence); studies the case law on the issue of electronic evidence being admissible/inadmissible; and identifies the main features of electronic evidence, etc.

Given the fact that the Russian Federation commits war crimes on the territory of Ukraine on a daily basis, the author states the need to collect and record evidence of such crimes from open sources, which will further ensure the prosecution of the perpetrators.

In the course of studying the specific features of obtaining and using electronic evidence in criminal proceedings, the author applied general scientific and special scientific methods, in particular, dialectical, formal and logical, and comparative legal methods. The interrelated use of these methods allowed for a comprehensive study, where each of these methods was used at a certain stage of the examination of the specific features of obtaining and using electronic evidence in criminal proceedings.
O uso do barbatimão e papaína no tratamento de feridas, uma revisão de literatura
Authors: Paula Neto Daniela de , Ruiz Jorge Luis María
Published: April 2024

O principal foco deste artigo é realizar uma abordagem do uso do barbatimão e papaína no tratamento de feridas. Tem como objetivo realizar uma revisão narrativa sobre utilizar plantas medicinais, na cicatrização de feridas, com foco no Barbatimão e na papaína. Este estudo tem como justificativa fornecer um compilado de estudos mais aprofundados sobre a utilização do Barbatimão e papaína, no processo de cicatrização de feridas, buscando promover subsídios, para uma utilização mais segura dessas plantas medicinais, promoção de saúde e estímulo para novos estudos científicos. A metodologia utilizada neste estudo consiste em uma revisão narrativa, de publicações dos últimos 12 anos, com resultados tratados, na busca nas línguas inglesa e portuguesa. Os descritores: Barbatimão, Stryphnodendron adstringens, cicatrização e feridas, a partir da coleta de dados, nas ferramentas eletrônicas de pesquisa da Biblioteca BIREME online, e o período pesquisado foi de 2010 até 2022. Ao longo da pesquisa, foi possível realizar o levantamento e a análise das informações, o que tornou possível concluir a necessidade crucial de se realizar mais pesquisas, para a avaliação da eficácia e da segurança do uso de plantas medicinais, na cicatrização de feridas e, ainda, para identificar possíveis efeitos colaterais e interações medicamentosas. Além disso, é importante que os profissionais de saúde estejam capacitados para orientar os pacientes sobre o uso adequado e seguro dessas plantas.
CONCEPTUAL DESIGN OF THE CREATIVE ECONOMY
Authors:   Kyiv National Economic University named after Vadym Hetman, Verbytska Olena
Published: April 2024

The article systematizes modern theoretical approaches to defining the essence of the category "creativity", reveals the key factors of its formation and development in the conditions of globalization. It is proven that the fundamental transformations that the world economic system has undergone in recent decades include radical changes in the nature and forms of organization of economic activity with the loss of traditional reproductive factors of production of their leading role in the competitive development of companies, states and entire regions. Their retention of high competitive positions on the market is decisively determined by creative resources, which, although they cannot be evaluated in traditional value categories, are actively introduced into the process of social reproduction based on the generation of new creative ideas by economic entities and their large-scale market commercialization. The creative economy makes new demands on the workforce, production infrastructure and institutional environment compared to the industrial economy. This sector is becoming an important strategic tool for revitalization and transformation. The epistemological-psychological paradigm of the theoretical design of the creative economy has been clarified. Despite the lack of a single and generally accepted definition of the category "creativity" within the epistemological-psychological paradigm of the theoretical design of the creative economy, its essential content can be identified as a unique cognitive property of the human mind, thanks to which an individual can carry out socially important activities and generate non-standard solutions based on the combination and synthesis of new ideas and systematic generalization of publicly available data. The dominance of the transdisciplinary level of creativity research at the intersection of art, political economy, philosophy, business activity, technology, education, culture, media and sociology is proven. It has been updated that different forms and levels of creative activity represent fundamentally different spheres of socially important activity (technological and innovative (invention), financial and economic (entrepreneurship), artistic and cultural activity), which, although developing in an autonomous mode, nevertheless demonstrate a high level of convergence and accelerate each other's development.
ECONOMIC TOOLS FOR STIMULATE THE DEVELOPMENT OF RENEWABLE ENERGY AND INCREASE ENERGY EFFICIENCY IN THE EU
Authors:   Lviv Polytechnic National University, Kyshakevych Bohdan , Nastoshyn Stepan ,   Drohobych Ivan Franko State Pedagogical University
Published: April 2024

The study highlights the pivotal role of tax discounts and financial incentives, alongside support from grants and subsidies, in fostering renewable energy advancements and enhancing energy conservation within the European Union. Instruments for market oversight, including eco-certifications and carbon emission quotas, along with premium rates for green energy, are key to securing investments and project profitability. Levies aimed at environmental preservation push for a shift away from fossil fuels, and the creation of marketplaces for green energy, coupled with the deployment of modern digital solutions and intelligent networks, bolster the production and delivery efficiency of such energy. In the realm of renewable energy application, particularly regarding heating and cooling, Sweden, Estonia, Latvia, Finland, Lithuania, and Denmark stand out as pioneers. Trans-European Energy Networks (TEN-E) play a critical role in enhancing the energy efficiency of the European Union. The integration of TEN-E with renewable energy sources, such as wind and solar, facilitates the transition from fossil fuels to cleaner and more efficient forms of energy. The EU promotes the use of energy service contracts, where energy service companies invest in energy efficiency measures at client sites and receive payment from the energy savings. Tax policies aimed at fostering energy efficiency and the adoption of eco-friendly technologies vary widely across the European Union, reflecting the diverse fiscal strategies of its member states. Nonetheless, several common forms of tax incentives have emerged as popular tools for promoting such initiatives. These include: Providing tax deductions for implementing energy-saving upgrades, Applying lower VAT rates to products and services that conserve energy, offering tax relief or reduced tariffs for the consumption of renewable energy, granting tax advantages to businesses that invest in making their operations more energy-efficient, encouraging the acquisition and use of vehicles and transportation modes that are more energy efficient through tax benefits.
ARTIFICIAL INTELLIGENCE FOR BUSINESS EFFICIENCY AND CIVIL DEFENCE FOSTERING
Authors:   Sumy State University, Kubatko Oleksandr , Ozims Stanley ,   Sumy State University, Voronenko Viacheslav ,   Sumy State University, Konovalenko Iryna ,   Sumy State University
Published: April 2024

In today's high-tech society, artificial intelligence technologies are used to increase the efficiency of business operations and facilitate the management of social and economic systems. In the conditions of unforeseen consequences of climate change and regional military conflicts, artificial intelligence technologies are becoming useful for improving civil security. This article explores using artificial intelligence technologies to improve economic efficiency and civil protection levels. Based on the VOSviewer bibliometric tool, the article highlights eight blocks of scientific research related to artificial intelligence and civil protection. The results prove that artificial intelligence, civil defence (along with risk management and preparedness) are separate building blocks for all other connections. As part of the empirical survey, it was found that there is no significant relationship between the integration of artificial intelligence and the accuracy of business decisions. Organisations may need to examine other factors contributing to the accuracy of business decisions, as AI integration alone may not be the deciding factor. Artificial intelligence can be used for civil protection purposes such as forecasting, warning, management of emergencies, and formation of an information base and emergency response scenarios. The article states that one of the advantages of using artificial intelligence is access to "big data" and the possibility of online analysis "in the cloud", forming almost instantaneous information support for management decisions. However, it should not be forgotten that all responsibility for using artificial intelligence technologies, including ethical components and related consequences, rests with the person. The principles of efficiency embedded in the technological aspects of the use of artificial intelligence may not coincide with universal human values, creating challenges and clear threats to the use of such technologies in social practice.
DIAGNOSTICS OF THE COMPANY'S ECONOMIC GROWTH IN CONDITIONS OF SUSTAINABLE DEVELOPMENT: ECONOMIC AND MATHEMATICAL FUNDAMENTALS
Authors:   National Transport University, Parfentieva Olena
Published: April 2024

Economic variables are important factors for explaining the dynamics of socio-economic processes and, as a rule, can be reflected in terms of results using abstract models. In conditions of uncertainty and under pressure from the external environment regarding the need to take into account non-economic factors, variables that are related and have a certain correlation with the result can be expressed in different values. To characterize the development processes of socio-economic systems as an object of management, a set of economic-mathematical models is used, among which the following are distinguished: optimization models, models of system dynamics, models of analysis and forecasting of financial reporting, models of discounting and value, conceptual model of ESG management. A structured review of the main generally recognized economic and mathematical methods and models shows that in the process of economic development, the level of technology, production efficiency, investments and other economic and non-economic factors have a certain influence on the direction and trajectory of economic growth, so companies should pay attention to the various influences of factors, to promote more stable development of economic activity. Mathematical models can specify abstract, non-quantitative problems, which is important in terms of sustainable development and the need to take into account non-economic parameters, mostly those that do not have a quantitative dimension. Such factors are difficult to take into account in traditional quantitative economic models. But thanks to the development of conceptual approaches and the use of various tools, the description, reasoning and calculation of relationships between processes and phenomena is possible with the help of quantitative and quantifiable non-quantitative parameters. As a result, economic-mathematical models play an important role in economic research and help solve practical problems on a scientific basis. In theory and in practice, there is a wide arsenal of development management tools. When modeling the company's economic development processes, it is important to consider it as an open socio-economic system consisting of interconnected elements that interact with the external environment. Such a system is presented through the functions performed by the business entity in the process of achieving the set goal, taking into account the conditions and circumstances through the search for possible alternatives. The performance of these functions involves a certain sequence of operations, the optimization of which leads to changes in the socio-economic system, and the actions, limited in time and aimed at the performance of relevant tasks, are modeled taking into account the need to solve problems or form new needs and satisfy potential requests.
НАПРЯМКИ РОЗВИТКУ СТРАТЕГІЙ ІЗ ПІДВИЩЕННЯ КОНКУРЕНТОСПРОМОЖНОСТІ ДЛЯ ПІДПРИЄМСТВ В УМОВАХ СУЧАСНИХ ВИКЛИКІВ В УКРАЇНІ
Authors: Чигрин Олена , Бондаренко Алла
Published: April 2024

У цій статті розглядаються сучасні виклики, з якими зіткнулася промисловість України, в контексті триваючої війни та економічних змін. Автори зосереджують увагу на тенденціях та прогнозах розвитку української економіки, висвітлюючи такі аспекти, як залежність від іноземного фінансування, виклики для цифрового сектору, інфраструктурні потреби, та проблематику реформ. В статті узагальнено сучасні підходи до стратегічного управління із урахуванням сучасних наопрацювань провідних світових шкіл бізнесу. Стаття висвітлює важливість стратегічного управління для відновлення та розвитку промисловості України. Пропонується десятиетапна схема стратегічного управління, яка включає аспекти сталості та соціальної відповідальності, і наголошується на значущості цих аспектів навіть в умовах війни. Ця схема може стати ефективним інструментом для підприємств, спрямованим на мінімізацію ризиків та максимальне використання своїх сильних сторін. Стаття пропонує практичні шляхи вирішення викликів для української промисловості, зосереджуючись на адаптації до невизначених ринкових умов та стимулюванні розвитку підприємств в умовах високої невизначеності.
مقارنة بين زوايا الميل للألواح الشمسية الثابتة لمدينة بغداد باستخدام جهاز محلل الظل للإشعاع الشمسي على مدار سنة كاملة
Authors: كاظم عماد جواد
Published: April 2024

Generated energy by fixed solar panels depended on the optimum tilt angle with the horizon, so it must be defined correctly to improve the performance of the solar panel system. In this research the values of optimum tilt angle with the horizon of solar panels for Baghdad city was calculated monthly and quarterly and annually by using shadow analyzer of solar radiation. The optimum tilt angles is (60.51, 37, 19.5, 0, 0.13, 30, 45.55 , 60) degrees monthly, respectively and quarterly is 58 ° for months (12, 1, 2) and 19 degrees for months (3, 4, 5) and 2 degrees for months (6, 7, 8) and 45 degrees for months (9, 10, 11 ) When dividing the year into two seasons the optimal angle is 13 degrees for months (4, 5, 6, 7, 8, 9) and 51 degrees for months (10,11, 12, 1, 2, 3). The annual optimum tilt angle is 30 degrees it is noticed an increase in optimum tilt angle in winter than in summer and that is because of the increasing in the sun declination and the decreasing in the number of noon hours in winter. The increasing in the amount of energy falling on the solar panels was 8.34% when the tilt angle changed monthly and 6.85% when it changed quarterly and 6.61% when it changed for two seasons with respect to yearly fix tilt angle.
Вступ до літературознавства : практикум для підготовки до аудит. занять та самост. роботи здобувачів першого (бакалавр.) рівня вищої освіти спец. 035 «Філологія» [Електронний ресурс]
Authors:   Національний університет ", Мамич М. В. ,   Одеська юридична академія", Шевченко- Бітенська О. В. , Кісельова А. А.
Published: April 2024

Практикум побудований згідно з вимогами програми курсу «Вступ до літературознавства». Здобувачам освіти запропоновано тематику лекційних і практичних занять, перелік засадничих понять курсу, творчі завдання до практичних занять, питання до обговорення, зразки завдань для самостійної роботи. Призначений для здобувачів освіти вищих навчальних закладів.
Право соціального захисту : навч. посіб. для здобувачів першого (бакалавр.) рівня вищої освіти галузі знань 08 – Право, спец. 081 – Право [Електронне видання]
Authors:   НУ «Одес. юрид. академія», Чанишева Галія Інсафівна , Лагутіна Ірина Вікторівна , Бориченко Катерина Валеріївна , Краснов Єгор Володимирович , Тарасенко Вікторія Сергіївна , Панченко Анна Олександрівна , Щукін Олександр Сергійович
Published: April 2024

Навчальний посібник підготований з метою надання допомоги здобувачам вищої освіти закладів вищої освіти IV рівня акредитації у вивченні теоретичних основ права соціального захисту і соціального законодавства України. На основі аналізу чинного законодавства розглядаються основні проблеми системи соціального захисту України. Навчальний посібник розрахований на здобувачів вищої освіти, які навчаються за спеціальністю 081-Право, аспірантів, викладачів, науковців, практичних працівників, а також читачів, які цікавляться питаннями соціального захисту в Україні.
Тарасенко В. Трудові спори : практикум для підготовки здобувачів першого (бакалавр.) рівнявищої освіти галузі знань 08-Право спеціальності 081-Право [Електронне видання]
Authors:   Нац. ун-т «Одес. юрид. академія», Тарасенко Вікторія , Панченко Анна
Published: April 2024

Практикум призначений для забезпечення навчальної та організаційної діяльності учасників освітнього процесу під час проведення аудиторної, самостійної та індивідуальної робіт здобувачів вищої освіти, підготовки їх до заліку.
Proyectar el diseño precolombino: Experiencias didácticas
Authors: Ballestas Rincón Luz Helena
Published: April 2024

Se presenta el resultado de un Modelo Pedagógico basado en el Diseño Precolombino, el cual ha sido aplicado en diversos escenarios y ambientes de aprendizaje. Mediante la sistematización de la teoría con la práctica del diseño se muestran ejemplos de los métodos de diseño que han resultado eficaces, ya sea en el ámbito universitario o en grupos interesados en el conocimiento de estos bienes patrimoniales, entre los que se encuentran estudiantes y profesores del área artística así como personas convocadas por algunos museos que poseen colecciones precolombinas.

Al experimentar y proponer activando los mecanismos que liberan la creatividad y, a su vez, al planificar y desarrollar proyectos, los participantes han logrado desde su propia perspectiva resignificar y contribuir con la apropiación y la divulgación del diseño precolombino como valor cultural tanto estético como práctico.

This section presents the result of a Pedagogical Model based on Pre-Columbian Design, which has been applied in various scenarios and learning environments. By systematizing the theory with the practice of design, examples of design methods that have been effective are shown either in the university environment or in groups interested in the knowledge of these heritage assets, among others, students and professors in the artistic area. as well as, people summoned by some museums that have pre-Columbian collections.

By experimenting and proposing, activating the mechanisms that release creativity, as well as planning and developing projects, the participants have managed from their own perspective to resignify and contribute to the appropriation and dissemination of pre-Columbian design as a cultural value, both aesthetic and practical.
Educação, homofobia e barbárie
Authors: Luiz Fernando Teixeira
Published: April 2024

O artigo configura o recorte de uma pesquisa maior, intitulada Mosaico de imagens: escola, preconceito e violência no debate da produção audiovisual LGBTQIA+, e tem como meta discorrer sobre o documentário Se essa escola fosse minha (2017), de Fellipe Marcelino e Letícia Santos. Considerando a necessidade de recorte do objeto, o presente estudo prioriza as declarações de alguns entrevistados e suas respectivas relações com escolas que ainda flertam com o modelo hegemônico cisgênero e heteronormativo. Para análise do material, recorremos aos textos de Teixeira Filho (2013) e Butler (2021), que se centram, basicamente, em questões que envolvem intolerância, violência e discurso de ódio. Em linhas gerais, detectou-se a insatisfação de grupos adolescentes LGBTs com a sala de aula. Tal insatisfação impulsionava os jovens a abandonarem os estudos ou a migrarem de uma escola para outra em busca de um espaço seguro que acolhesse a diferença e não naturalizasse a barbárie.
Blitz-scaling in the Strategic Configuration of Enterprise Development Transparency Management Based on Digital Coherence
Authors:   V. N. Karazin Kharkiv National University, Zaitseva Anna S.
Published: April 2024

In the investment environment, which is formed under the influence of management processes in the real sector of the economy, a kind of «vicious circle» arises: the use of outdated, technologically backward production equipment leads to the production of products that lose both price and especially non-price competitiveness, which leads to a decrease in investment attractiveness and complicates the attraction of investment loans. The blitz-scaling strategy has become popular in various industries, including the technology sector. Companies, able to scale their products or services quickly, can find success in the market by means of a rapid gaining of a share. That being said, results may vary depending on the specific industry and market conditions. In recent years, the importance of digital transparency has become even greater due to the demands of society and the growing role of ethical aspects in doing business. Businesses that demonstrate openness and responsibility in the use of digital technologies can expect greater support and trust from customers, investors, and the public. Ensuring transparency and high standards of ethics is crucial to trusting customers and partners because of the ethical aspects of the use of digital technologies. The strategic configuration of enterprise transparency management based on digital coherence is not just a task for enterprises, but also a necessity for their success in the era of digital transformation. Consistent implementation of these principles will allow not only to survive in the face of change, but also to thrive, realizing its existing and hidden potential in a world where digitalization is becoming the norm. Building a model of strategic configuration of enterprise development transparency management based on digital coherence is an important aspect of successful functioning in the modern digital world. This is the basis for the development of strategic plans, which determines the vector of development, avoids differences in the understanding of tasks, contributing to the formation of a common understanding of the goal and ways to achieve it. All these aspects of building transparency in enterprise development through digital technologies pave the way for sustainable success and increased competitiveness in a rapidly changing business environment.
Features of Accounting, Reporting and Taxation of Economic Entities in the Hospitality Sector
Authors:   Lviv University of Business and Law, Khomka Volodymyr M. , Hrytsak Oksana S. ,   National Forestry University of Ukraine, Klym Nadiia M. ,   National Forestry University of Ukraine
Published: April 2024

The aim of the article is to study the theoretical and practical issues regarding the procedure, in accordance with the current regulatory framework, for determining economic entities that carry out activities in the field of services for the accommodation of persons for short-term temporary residence. The economic entities that are tax agents for the payment of tourist tax have been identified, as well as the possibility of expanding the base of taxation with tourist tax for a separate category of economic entities involved in the accommodation of persons for temporary short-term residence, through the introduction of licensing of certain types of activities, has been substantiated. The main aspects and systems of taxation of economic entities related to the hotel and restaurant business are emphasized, including the use of the preferential regime of taxation of services by value added tax. The problematic issues of the organization of accounting and control over the payment of excise duty in the implementation of the sale of alcoholic beverages are identified and the main aspects and features for ensuring control over its implementation in multicomponent alcoholic beverages are emphasized to prevent the imposition of financial sanctions by the tax authorities when they carry out control measures. The expediency of using electronic accounting devices in the sale of excisable products with the possibility of its classification by type and volume has been determined. The main directions and procedure for reflecting in the accounting of incomes related to the accommodation of persons for temporary residence and the provision of related services during their residence are studied. It is proposed to improve the existing forms of primary registration of persons who temporarily rent housing, as well as to expand their use for economic entities, i. e. individuals who provide temporary accommodation services for short-term residence.
Peculiarities of the Accounting and Analytical Support of Investment Audit
Authors:   State University of Trade and Economics, Fedorov Ihor O. , Hordopolov Volodymyr Yu. ,   State University of Trade and Economics
Published: April 2024

Accounting and analytical support occupies one of the main places in the system of investment audit of enterprises, the implementation of which contributes to strengthening the investment potential, strengthening the competitiveness and social status of enterprises of public interest, improving business conditions and creating potential for increasing the profitability of manufactured products. The purpose of the article is to analyze the state of accounting and analytical support of investment audit of enterprises of public interest, as well as to establish the further vector of its development. The article summarizes the state and development strategy of the investment audit of public interest enterprises. The content of accounting and analytical support of investment audit and the directions of further development are disclosed, the views of scientists on the development of the subject area of knowledge and practical activity are systematized. The concept of "accounting and analytical support of investment audit" is substantiated, its purpose and tasks are determined. Its main elements are formulated and we offer approaches to improving the methodology according to the stages of conducting an investment audit of the activities of enterprises of public interest. Accounting and analytical support for investment audit is an information system that includes the accounting, analytical and control subsystems, the purpose of which is to provide the auditor, stakeholders and investors with high-quality and timely economic information for making informed decisions and ensuring the conduct of a high-quality investment audit.
Behavior of Financial Markets under Experimental Economic Analysis
Authors:   State University of Trade and Economics, Nezhyva Mariia O. , Mysiuk Viktoriia O. ,   State University of Trade and Economics, Nehodenko Viktoriia S. ,   State University of Trade and Economics
Published: April 2024

Behavioral aspects play an important role, and an experimental analysis of financial markets allows studying the psychological and behavioral factors that are affecting participants. The aim of the article is to analyze the interaction of financial market participants in a controlled experimental environment in order to identify and reveal the peculiarities of their behavior, strategies and mutual influence. The information base of the research is official information and scientific publications. Research was conducted using the following methods: monographic; analysis, synthesis, induction, deduction; system analysis. Systematic changes in consumer demand, production and other spheres of economy determine not only household habits, but also affect decision-making by participants in economic relations. The identified calendar anomalies indicate that economic entities react to time factors and seasonal changes, which is important for management and forecasting strategies. Price bubbles are an expression not only of objective market conditions, but also of psychological and socio-cultural influences on the behavior of market participants. Understanding and predicting price bubbles requires a comprehensive approach that combines economic, psychological and social aspects. This will allow more accurate analysis and management of risks associated with price fluctuations and their possible consequences for economic stability. As part of the experimental economic analysis, it is found that calendar and seasonal effects play a significant role in the formation of economic trends. The study of the phenomenon of price bubbles and adaptive expectations in experimental economic analysis reveals deep structures of market dynamics.
An Analysis of Living Environment Factors Affecting Life Satisfaction for Gyeonggi-do residents: Focusing on the 2022 Gyeonggi-do Social Survey Data
Authors:   KOREA ASSOCIATION OF REAL ESTATE LAW, Lee Yoonah , Lee Choon-won
Published: April 2024

This study aimed to analyze living environment factors affecting life satisfaction for Gyeonggi-do residents. For this purpose, data from the 2022 Gyeonggi-do Social Survey were used, and factor analysis and multiple regression analysis were conducted.
As a result of the analysis, it was determined that family relationships (0.247) were the most important living environment factors affecting life satisfaction. In the case of stress (-0.165), it was analyzed to have a negative influence relationship. The local environment experience (0.132), working conditions (0.126), and social welfare services (0.108) were derived in that order.
This study is significant in that it identifies living environment factors affecting life satisfaction for Gyeonggi-do residents based on the 2022 Gyeonggi-do social survey data.
If specific improvement research is conducted on the living environment factors identified through the results of this study in the future, it will be helpful in improving the life satisfaction of Gyeonggi-do residents.
Iniciativas para la promoción de la alfabetización estadística en el marco de la olimpíada de estadística de córdoba
Authors: Rodríguez María Inés , Herrera María Inés
Published: April 2024

El Proyecto Internacional de Alfabetización Estadística (ISLP) implementado por el IASE en 2006, tuvo como objetivo crear, apoyar y participar en actividades de alfabetizaciónestadística y difundirlas en todo el mundo. En agosto de 2009, el IASE organiza las primeras Competencias Internacionales de Alfabetización Estadística en Durban, Sudáfrica. Con la intención de estimular la participación de nuestro país, iniciamos su divulgación y además preparamos al equipo de alumnos que representaron a nuestro país en tal evento de alcance mundial. Con la finalidad de instalar este tipo de iniciativas en Argentina, establecimos contactos con los Ministerios de Educación y de Ciencia y Tecnología de Córdoba, surgiendo así el Proyecto de las Olimpíadas Provinciales de Estadística (OEC), que desde el año 2010 se realizan anualmente. El plan de actividades de la OEC, involucra la confección de materiales de entrenamiento,asesoramiento para el desarrollo de inquietudes institucionales y también la realización de talleres de formación docente en didáctica de la estadística. El objetivo de esta presentación es mostrar la organización y las distintas actividades que se desarrollan en el marco de la OEC, con el fin de promover la enseñanza de la estadística en los niveles obligatorios de educación.
Una propuesta para enseñar geometría proyectiva en la formación de profesores de matemática
Authors: Gysin Liliana M. , Fernández Graciela I.
Published: April 2024

En esta propuesta presentamos algunos resultados de Geometría Proyectiva que consideramos podrían formar parte de la formación de profesores de matemática. La geometría proyectiva resulta una teoría no elemental – como podría serlo la geometría sintética – que, además del valor intrínseco que posee por su desarrollo histórico y la importancia que en ella tienen las demostraciones fuertemente apoyadas en los esquemas, aporta una mirada particular sobre las diferentes geometrías junto con modelos que permiten avanzar, por ejemplo, sobre las geometrías no euclidianas. Elegimos presentar aquí un recorte de la Geometría Proyectiva en el plano sobre los números reales, sin usar coordenadas, que avanza hasta la obtención de los movimientos rígidos y las homotecias como casos particulares de las colineaciones. Esta propuesta puede incluirse en un curso avanzado de geometría para la formación de profesores de matemática. Fue armada para ser trabajada en grupos de 4 o 5 alumnos, pero consideramos que lo diferente y novedoso del tema, en cuanto a la forma de trabajo y al objeto de estudio en sí, hace necesario un fuerte apoyo de los docentes a lo largo de la resolución de los problemas planteados. La forma de trabajo grupal generará las posibilidades de discusión y re-descubrimiento de las distintas propiedades y aplicaciones que se presentan a lo largo de la propuesta. Incluimos una breve referencia histórica, porque consideramos que la misma es parte de la formación y además ayuda a los alumnos a ubicarse en el contexto, como se desprende de algunos de los comentarios de los alumnos incluidos en el análisis. El enfoque es geométrico (y no algebraico) ya que se trata de que los alumnos adquieran este tipo de pensamiento como una herramienta para su propio desarrollo.
Efectividad de un curso de ingreso universitario en matemática
Authors: Barrozo M. Emilce , Perez Nélida H. , Banegas Julio
Published: April 2024

En este trabajo se evalúa la efectividad de un curso de ingreso universitario en matemáticas, tomado por ingresantes a carreras de ciencia e ingeniería de la Facultad de Ciencias Físico- Matemáticas y Naturales de la Universidad Nacional de San Luis, Argentina. Se postula que el conocimiento matemático al inicio de dicho Curso y la capacidad de razonamiento científico condicionan este aprendizaje. Para la determinación de dichos factores se utilizaron dos diagnósticos de respuestas múltiples: el Test de Conocimientos de Matemáticas, diseñado localmente para medir algunos conocimientos y aptitudes básicas en matemáticas (cuya validación se describe en este trabajo) y el Test de Aula de Razonamiento Científico de Lawson (LAWSON, 1995). Los resultados obtenidos indican que los alumnos ingresantes a las carreras científico-tecnológicas de la UNSL no tienen un conocimiento operativo de temas básicos del currículo de matemáticas de la escuela secundaria, confirmando, a nivel local, las enormes falencias en el aprendizaje significativo de la matemática detectados tanto en el relevamiento PISA 2003 (OECD –2003) como en los Operativos Nacionales Educativos. Se encuentra además que tienen un muy bajo nivel de desarrollo de sus habilidades de razonamiento científico. El rendimiento en el examen de ingreso al final del Curso de Apoyo Universitario fue bajo (42,3%). Esto muestra el fuerte condicionamiento de los resultados post instrucción con el conocimiento inicial y las habilidades de razonamiento, y que un curso de ingreso de este tipo es inadecuado para remediar las falencias de esta muestra estudiantil. En base a estos resultados se proponen estrategias remediales para afrontar el problema del ingreso universitario de esta región.
La enseñanza de la probabilidad y la geometría
Authors: Chemello Graciela , Fernández Graciela , Gysin Liliana
Published: April 2024

Presentamos relaciones entre la enseñanza de la probabilidad y la geometría, a través del uso de un marco geométrico para calcular probabilidades teóricas en casos discretos y del cálculo de probabilidades geométricas. Mostramos cómo aparecen diferentes miradas sobre la noción de probabilidad según diferentes contextos y usos, proponiendo problemas para cada caso, y sugerimos algunas ideas para desarrollar propuestas de aula para los diferentes niveles de enseñanza.
Dimensión del espacio de los cuadrados mágicos de orden n
Authors: Piñeiro Gustavo
Published: April 2024

Demostraremos en este artículo que el espacio vectorial de los cuadrados mágicos de orden n, si n > 2, tiene dimensión n(n - 2). Para n = 2 la dimensión es l
Contando Ángulos Rectos
Authors: Rastrilla Julio César
Published: April 2024

El máximo número de ángulos interiores rectos que admite un polígono convexo de cinco o más lados es tres.
Criptografía en el profesorado de matemática
Authors: Caseratto Eda , Fuentes Carlos
Published: April 2024

La actividad descripta en este artículo es consecuencia de la preocupación de los autores por hacer conocer a los estudiantes de los profesorados de matemática la importancia de la matemática en el desarrollo de otras disciplinas científicas y de la tecnología. De hecho, con esta actividad se logró incluir el tratamiento del protocolo criptográfico RSA (un tema de relevancia en la comunicación digital) en un curso de álgebra del profesorado de matemática de la Universidad Nacional de Gral. Sarmiento. Este artículo se concentra en describir el tratamiento dado al tema para su puesta en práctica efectiva en el aula. Con el objetivo de favorecer en los estudiantes el desarrollo de habilidades de lecto-escritura, se interactuó con un docente de ese área. Este docente acompñó a los docentes de matemática participando del diseño, dictado de clases, producción de materiales específicos y de la evaluación. Entendemos que este tipo de trabajo es novedoso en las aulas de matemática. La apreciación de los docentes es que la actividad descripta promovió en los estudiantes el desarrollo de habilidades de resolución de problemas, de escritura académica y favoreció aprendizajes propios de los contenidos de álgebra.
Un Enfoque en la Enseñanza de la Distribución Normal
Authors: Maltz Alberto L.
Published: April 2024

En este artículo se desarrolla una de las formas posibles de motivar la aparición de la Distribución Normal en los primeros cursos universitartios de Probabilidades.
Simulación Dinámica Discreta de Modelos. Compartimentados con Software
Authors: Valdez Luis E. , Romero Silvia V. , Navarro Silvia I. , Juarez Gustavo A.
Published: April 2024

La presente nota muestra simulaciones efectuadas de modelos compartimentados dinámicos discretos expresados mediante problemas con valores iniciales de ecuaciones en diferencias, ecuaciones que son resueltas con el software de aplicación libre EED, creado para tal fin. Para ello, partimos de planteos de modelos compartimentados y realizaremos cuando sea posible, enunciados de problemas, principalmente dentro de ecología, dinámica poblacional y de economía. Proponemos realizar una presentación de los modelos compartimentados de uno, dos y tres compartimentos que conforman un todo dentro de un sistema que varían a lo largo del tiempo, en donde se representan como modelos dinámicos discretos mediante ecuaciones y sistemas de ecuaciones en diferencias, en este primer paso con coeficientes constantes. El método de los compartimentos consiste en un sistema donde el todo se compone de un cierto número de compartimentos o subsistemas que están ligados o relacionados. Para ello estudiamos en forma discreta ese número de ejemplares o cantidades a lo largo del tiempo mediante ecuaciones en diferencia, pretendiendo que cada compartimento tenga su propia ecuación y por ello en su totalidad, el todo, el sistema, se representa por las ecuaciones simultáneas en diferencias o sistema de ecuaciones en diferencias.