bluuebunny/crossref_metadata_2025 huggingface dataset:
APPLICATION OF TAX PRIORITIES IN MANAGEMENT ACCOUNTING
Authors:   Pervomaisk Branch of the Admiral Makarov National University of Shipbuilding, Havrilenko Nataliia , Hryshchenko Olena ,   Pervomaisk Branch of the Admiral Makarov National University of Shipbuilding, Kozitskaya Natalia ,   Pervomaisk Branch of the Admiral Makarov National University of Shipbuilding
Published: July 2021

In the process of studying the methodological approaches used in assessing the tax burden, it was concluded that it is advisable to use a comprehensive assessment of tax costs in their relationship with tax-dependent places of expenditure, cost centers and responsibilities that cause tax liabilities, and this allows us to expand the cognitive value of the analysis of the profitability of different species. The lack of direct interdependence of the tax burden of enterprises as economic entities with the objects of management accounting in the accounting system leads to the inability to analyze the level and optimize the amount of tax expenditures. In this regard, the identification and justification of the principles of selection in the management accounting of objects of responsibility for tax costs that arise, allows to increase the informativeness of management accounting for these costs and establish the relationship between specific taxes and centers of responsibility for tax base formation. The article highlights the peculiarities of the formation of information on tax expenditures, which make it possible to model the accounting mechanism for the tax burden in the management accounting system. Selected accounting and analytical indicators that directly or indirectly affect the amount of tax payments and are interrelated with the functional responsibility of managers at different levels. The peculiarities of the distribution of tax expenses between the objects of management accounting are revealed, in which each of the objects of management is the object of accounting and assumes part of the tax cost. A typical mechanism for obtaining accounting data for managing tax expenditures from financial accounting data using accounting methods is considered. The study of management accounting methods in relation to the tax burden of the enterprise has influenced the search for new forms of evaluation of the results of accounting for tax expenditures in order to apply them in the analysis of tax costs. The existence of interrelation between accounting entries, which reflect the accrual of taxes in financial accounting, with the analytical features of management tax accounting. As a result of the use of accounts and double entry, the information resource obtained on the basis of primary documents is sent to an independent system of administrative accounts.
PROFESSIONAL JUDGMENT OF AN ACCOUNTANT UNDER UNCERTAINTY
Authors:   Khmelnytskyi Cooperative Trade and Economic Institute, Melnychuk Iryna , Lopatovska Oksana ,   Khmelnytskyi Cooperative Trade and Economic Institute
Published: July 2021

The modern accountant works in extremely difficult conditions, which is associated with the rapid development of the service economy, which leads to the formation of new and complex business processes and operations. Since all transactions must be reflected in the accounting system of the enterprise, there is a need to find sound methods that allow to implement it within the existing legal field. However, domestic legislation in the field of accounting and taxation is increasingly undergoing changes that are not always relevant and systematic. As a result, the accountant in his work is faced with problematic issues that need to be addressed immediately. However, the solution of such problems is not always directly regulated by law. In such conditions, the role and importance of professional judgment of the accountant, the content of which is disclosed in the article, increases significantly. It is determined that professional judgment is bases on acquired knowledge, own skills, abilities, experience and professional sense, and is a kind of superstructure of professional opportunities. The cost of such a judgment depends on the result obtained on the basis of its application. Professional judgment is a variable characteristic of an accountant's capabilities and requires constant development. To do this, you should follow certain principles, which include consistency, argumentation, reliability, completeness, logic. Adherence to these principles will form the level of professional judgment that will provide an opportunity to effectively solve non-standard production situations and bring additional income to the accountant. In addition, we believe that the application of international accounting and reporting standards provides more opportunities for the development of accounting judgment. This is because international standards describe the basic principles that a particular entity must comply with. Domestic accounting regulations provide many alternatives by which objects can be recognized in accounting. Therefore, the development of professional judgment in the application of national provisions is primarily related to the justification of a specific alternative or scheme of application of methods of recognition, evaluation, accounting of individual objects.
INFRASTRUCTURE OF LOGISTIC WALKING FLOWS IN THE CONTEXT OF THE PUSH I PULL CONCEPT
Authors: Lipych Lubov , Khilukha Oksana , Kushnir Myroslava
Published: July 2021

Due to the limited safety of pedestrians, as well as the ability to direct their movement according to the established infrastructure, the analysis of the impact of factors consistent with the concept of push/pull, seems justified and useful. The aim of the article is to try to apply the concepts of push / pull in terms of the impact of logistics infrastructure on the nature of pedestrian traffic. The components of the logistics infrastructure related to the movement of the population are public roads, roads of cities and other settlements, departmental (technological) roads, roads in private areas, providing access to external and internal vehicles and passengers. The nature of pedestrian traffic is determined by the decision-making process of a certain person when moving along a certain route. It is proved that the form and result of this process are influenced by psychological and social mechanisms. It is established the main psychological and social characteristics of pedestrian traffic: maintaining personal space, as a result of which people prefer to «move for», keeping a distance of ten or several tens of centimeters; avoidance of direct impact of discomfort (psychological and physical), ie «movement from» different intensities, depending on the scale of the projected threat; minimization of efforts that cause «movement against» the shortest way; conformism (tendency to succumb to group behavior and attitude to novelty, different levels of which determine belonging to groups of innovators, early followers, early majority, late majority and conservatives); cultural norms (modification of behavior based on the influence of learned principles). The article presents models of simple situations of pedestrian traffic, which in practice demonstrate the influence of determinants of push/pull factors. It is substantiated that simulation of pedestrian traffic allows to increase its safety. Pedestrian safety issues are particularly important due to the high risk of accidents and their impact on other transport processes. However, the current state of knowledge about the determinants of the push / pull system does not yet allow such a free and comprehensive modeling.
METHODICAL APPROACH TO THE ANALYSIS OF THE INFORMATION RESOURCES OF THE ENTERPRISE
Authors: Kasyanova Nataliia , Salatko Mykola
Published: July 2021

The introduction of electronic means of communication in the management processes of the enterprise
has led to a sharp increase in the number of information messages. There was a redistribution
of working time in favor of solving information problems. As a result, information technology leads
to negative effects and losses. The purpose of the study is to develop guidelines for improving the
information support of the industrial enterprise on the basis of evaluation and management of information
resources. It is proposed to evaluate the information resources of the enterprise in a pragmatic approach (qualitative assessment) for three groups of indicators – effectiveness, security and adequacy
of information. Effectiveness is determined by the level of satisfaction of information needs and the
ability to give the target effect. Security shows the level of automation, the state of use of information
infrastructure, information literacy of staff, and financial security of information resources. Sufficiency
is due to indicators of information quality, timeliness of receipt and use of information resources, the
use of information models and a variety of sources of information resources. The method of calculation
of the integrated indicator which allows to receive complex representation at once about all system of
information maintenance of the enterprise is offered. Reflecting the efficiency of attracting and using
information resources, the integrated indicator can serve as a signal indicator of the feasibility of updating
information and modernizing the information system. When forming the list of signs it is necessary
to consider that the qualitative sign can be presented by a set of equivalent nominations which are the
list of possible names of quality. In this case, each nomination of a qualitative feature is placed in accordance
with the quantitative value of the transformation function depending on the desirability scale.
The transformation of partial indicators is proposed to be carried out by the geometric mean method.
In addition to the method of forming an integrated indicator of evaluation of information resources, the
expediency of using the method of analysis of hierarchies for making management decisions on the
formation of the information system of the enterprise is substantiated. Thus, the method of integrated
evaluation allows you to synthesize indicators of effectiveness, security and adequacy of information
resources of the enterprise and on this basis to form the optimal structure and amount of information
that takes into account economic needs and increases productivity.
QUARTERLY ESTIMATION OF ECONOMIC EFFICIENCY AND TARGET EXPORT STRUCTURE FOR LUHANSHCHYNA
Authors: Gorbachuk Vasyl , Dunaievskyi Maksym , Symonov Denys
Published: July 2021

According to the data of 2017–2018, when capital investments of the Ukraineʼs districts were made public, two clusters were identified – production leaders of Luhansk region. According to the economic efficiency of industry and services (comparable agricultural data were not measured by the State Statistics Service), the stable leaders of Luhansk region are adjacent city of Rubizhne, Kreminsky and Novoaydarky districts, as well as adjacent Starobilsky, Belovodsky, Popasnyansky districts, where in the second and third quarters of 2018 indicators have improved. One of the clusters includes all higher education institutions of Luhansk region, except for institutions of Severodonestk and Lysyschansk, where wages are higher than the average in the regionʼs districts. Another cluster is a border cluster based on Novopskovsky district, as well as adjacent border districts – Markivsky and Milovsky, where in the abovementioned second and third quarters of 2018 indicators have deteriorated. It should be noted that the quarterly industry data for Novopskovsky and Milovsky districts were generated based on their quarterly population data and the quarterly industry aggregate data; the quarterly capital investments data for Milovsky district were generated in a similar way. After generation of the computing data for all the fifteen districts available, estimates of the Cobb–Douglas function parameters and regression residuals for the six quarters of 2017–2018 were found. For the contemporary Luhansk region, the labor production factor is much more important than the capital production factor, which emphasizes the role of human capital and related intangible assets. The results obtained lead to assumption that economic efficiency in the large cities of Luhanshchyna in general is lower than in the clusters identified. It means that Luhansk region needs new industrialization based on modern information and communication technologies, intangible assets, and human capital. Such industrialization and digitalization needs a comprehensive international cooperation. The export conclusions for Luhansk region as of 2017 do not differ from the conclusion as of 2011: it is promising to start exporting by product groups of footwear, leather goods, essential oils, meat, fish, watercraft.
Los procesos de globalización y su impacto en las vidas de las mujeres
Authors: Ochoa María
Published: July 2021

Inicio con una frase de Chusa Lamarca Lapuente: La globalización no es ni más ni menos que la extensión del capitalismo a escala global, me interesa desarrollar tres ideas clave que se presentan en los tres apartados. Primero, los efectos y defectos de la globalización en las vidas de las mujeres, en donde se plantea lo ya dicho y conocido: la globalización ha sido un proceso impulsado por los Organismos internacionales como el Fondo Monetario Internacional, el Banco Mundial, la Organización Mundial de Comercio, el G-7, el Foro Económico Mundial y la OCDE. El modelo impuesto ha sido más mercado y menos Estado y este proceso solo se puede explicar como una extensión del capitalismo y las más desfavorecidas en este proceso han sido las mujeres, lo que ha tenido efectos negativos en sus vidas, porque son ellas quienes han enfrentado el shock del retiro del Estado en el bienestar familiar; en el segundo apartado muestro como las redes de mujeres han utilizado este marco para la conformación de redes nacionales e internacionales y globalizar los derechos de las mujeres, el reconocimiento y la garantía para que se respeten, finalmente, planteo que no es posible la igualdad de género si esta no se propone como una acción global. Se deben garantizar los derechos de todas las mujeres en estos procesos de mercado capitalista- patriarcal: Por ello, los estados deben romper con la centralidad del mercado para generar justicia social con perspectiva de género
Neighbourhood Streets as Public Space. Covid-19 Public Life in Kimisange, Rwanda
Authors: Malonza Josephine Mwongeli
Published: July 2021

Since the World Health Organisation (WHO) declared the Covid-19 a global pandemic in March 2020, countries have had to swiftly adopt lockdowns and social distancing measures in order to prevent worse public health outcomes that are likely to influence the relationship between urban society and space. Whereas the economic impact of the pandemic is obvious, its influence on public life remains uncertain, and yet the pandemic has drastically changed our relationship with our streets, public spaces and public facilities.A longer term concern lies in understanding the risk that living the new normal could have on our future perception and use of public space. Using activity mapping on a neighbourhood street in Kigali, Rwanda, this paper explores the relationship between public space and quality of life before and during Covid-19 lockdown. The research found that neighbourhood streets are increasingly becoming popular for recreational activities, and hence more valuable to users. This positive sensory experience, at a time when the pandemic preys on public life in urban areas, shines new light on the notion of street as public space.
Not all Lockdowns are Created Equal. Indian Migrant Crisis in Times of COVID-19
Authors: Babu Stany
Published: July 2021

The COVID-19 pandemic in India laid visible the stark disparity and unequal distribution of resources in the Indian society. With the imposition of one of the harshest lockdowns in the world , the migrant workers in the country (both interstate and intrastate) have taken the cruel brunt of this pandemic. These internal migrant workers were left in the urban economic centres (cities) with no proper housing, jobs (most of them being employed in informal sectors) and any form of income generation. This led to a mass exodus of migrant workers from urban centres to their rural homes in the hope that they may not go hungry and will have a roof over their heads. The global crisis brought to the forefront that the pandemic is being experienced differently by different economic strands of the Indian society. By severing the public transportation (buses and trains), to mitigate the risk of spread of the virus across districts and states , the migrant workers were denied the only means of affordable movement. This paper will chronicle the many obstacles and hardships that were faced by the migrants when public transportation was denied, on their long journey 'home', without any certainty of reaching their villages alive.
Shifting the Threshold of Public Space in UK, Algeria and Mexico during the COVID-19 Pandemic
Authors: Melis Barbora , Lara Hernandez Jose Antonio , Khemri Yazid Mohammed , Melis Alessandro
Published: July 2021

Through its worldwide impact, the on-going Covid-19 pandemic has fundamentally affected the way people live and experience the built environment in every country. Starting to spread in late January 2020 in Europe and in the Mediterranean Region, the threat of viral infection with the Coronavirus led to several phases of lockdowns from mid-March on until now. The limited accessibility and the safety measures during this last year have challenged dramatically the perception and the use of public space thresholds between private, semi-private and public conditions, creating new forms of temporary appropriation. The consequential paradigms of household isolation and social distancing have also contributed to the augmentation of the public space, now swinging between digital and analogue possibilities. In opposition to the former wide range of possibilities of space uses in everyday life, being subject to restricted spatial conditions under the current situation leads to new challenges on a cognitive level: the resulting change in the perception of proximity and distance, indoor and outdoor, private and public, implies an expanded use of both spaces introducing many opportunities of colonisation of private, public and semi-public appropriation creating new forms (and sometimes also old ones) of resilience. Algiers, Portsmouth and San Francisco de Campeche have been selected as case studies to observe how the lockdown was organised from the same time on in different places with distinct political approaches and public control measures, and the impact this had on the community and the use of public space in the three cities.
Modern Approaches to Management of Fiscal Risks: The Methodology and Practice
Authors:   Sumy State University, Ryabushka L. B. , Kubakh T. H. ,   Sumy State University, Pavlenko I. M. ,   Sumy State University
Published: July 2021

The formation of public finances in Ukraine is significantly influenced by fiscal risks, which, first of all, are associated with macro-economic shocks, accumulated through the State and guaranteed debt, natural disasters and other circumstances that have a significant negative impact on the stability of indicators of the budget system. The article is aimed at disclosing the essence, systematize methodological principles and practical approaches to managing fiscal risks for assessment, minimization of their impact on budget indicators in modern conditions of economic uncertainty. Comparison and generalization of existing developments of this problematics made it possible to systematize and characterize the following: the main approaches to understanding the economic essence of fiscal risks (functional, institutional, causal, structural, managerial); categorize risks in accordance with the current recommendations of international institutions (IMF, World Bank, OECD); reveal the peculiarities of the main components of the best practices of fiscal risk management in the countries of the world. Attention is focused on expanding the classification of fiscal risks in the national methodological provisions and their taking into account in the tax and customs spheres; directions of integration of the fiscal risk management system into the budget process of local budgets, amalgamated hromadas; development of scientific provisions on the substantiation of the integral indicator of assessing the fiscal risks, characterized by the nonlinear nature of the development of economic processes and the creation of powerful think tanks for qualitative measurement and forecasting of possible threats in the sphere of public finances.
The Tax Regulation System in Transformational Economy
Authors:   Kyiv National University of Trade and Economics, Koroviy V. V.
Published: July 2021

The article is aimed at substantiating the directions of development of the tax regulation system for the medium term, taking into account the peculiarities of the transformational economy. The article analyzes the tax burden in the countries of the sample of Central and Eastern Europe for the period 2006-2019. A higher level of tax burden than in Ukraine is recorded for Slovenia and Hungary. The rating and indicators of Central and Eastern European countries in the Paying Taxes 2020 rating are studied. The expediency and measures to improve Ukraine’s position in the above mentioned rating are substantiated, in particular in terms of reducing the time costs of paying taxes and filling in tax reports. The possibilities of increasing the effectiveness of the tax regulation system in terms of optimizing tax expenditures are estimated. For countries with a transformational economy, it is advisable to use a proportional scale of taxation, because its differentiation increases the cost of administration and creates additional opportunities for manipulation and tax avoidance by certain payers. The need for tax incentives for research and innovation activities in the context of transformational economy is substantiated. In order to ensure sustainable economic growth, directions for increasing the level of socio-economic development of territories and increasing the fiscal capacity of local budgets are proposed.
Prospects for Cross-Cultural Business Cooperation in the Context of Ukraine’s European Integration
Authors:   Kyiv National Economic University named after V. Hetman, Lifintsev D. S. , Blyznyuk T. P. ,   Simon Kuznets Kharkiv National University of Economics, Kokhan M. O. ,   Ivan Franko National University of Lviv
Published: July 2021

The research is aimed at studying and analyzing the attitude of the Ukrainian generation Z to potential cooperation with partners from the countries of the European Union. The article identifies and analyzes the priority of choosing specific countries for cooperation, as well as the motives of such a choice. To verify the hypotheses formulated in the course of research, empirical data collection was carried out by conducting an online survey using the survio.com. 403 respondents took part in the survey: 97 boys (24.1%) and 306 girls (75.9%). The respondents were students of Kyiv National Economic University named after Vadym Hetman (n = 130), Lviv National University named after Ivan Franko (n = 108), Kharkiv National Economic University named after S. Kuznets (n = 165). The results of the research showed that the vast majority of respondents are positive about cooperation with partners from the European Union countries. The research displayed that Ukrainian students are most interested in cooperation with partners from Germany, Sweden, Austria, France and Italy. It is worth noting that the countries that took the two highest positions in the overall ranking (Germany and Sweden), as well as France, which shared the overall third place with Austria, were in the top 5 according to the survey results in each of the three cities where it was conducted, i.e.: Kyiv, Lviv, Kharkiv. The respondents who have no experience of cross-cultural interaction also expressed a desire to interact with partners from the EU countries. At the same time, the top 5 countries that are interesting for potential interaction, according to these respondents, completely coincide with the overall top five. Among the main motives for choosing countries priority for business interaction, the respondents defined the following: «General positive impression of the country», «High level of economic development of this country», «Reliability of partners from this country», and «High probability of profit from interaction with partners from this country». Ukrainian youth are interested in cooperation with business partners from the countries of the European Union, which is extremely important in view of the European integration of our country. Among the countries that students have identified as priorities for business interaction are both lower-context Germany, Sweden and Austria, and higher-context France and Italy. This once again demonstrates the importance of professional preparation for cross-cultural interaction and the acquisition by Ukrainian students of the competencies of doing business in a global multicultural business environment.
Motivation and Satisfaction of Employees: Analysis, Risks, Ways of Improvement
Authors:   Kyiv National Economic University named after V. Hetman, Poplavska O. M. , Kononenko T. S. ,   Kyiv National Economic University named after V. Hetman
Published: July 2021

The article examines the state of motivation and the level of satisfaction of employees (on the example of working students and teachers of higher education institutions) in the pandemic and presents the most significant instruments for their strengthening. In particular, the authors, based on the results of a sociological study, define that in the context of the pandemic, the values of employees have changed, which causes the need to strengthen the motivation instruments that provide safe working conditions, help reduce the «toxicity of the environment» and provide a decent level of remuneration. Researching the level of satisfaction and motivation of employees, the following risks of motivation and decrease in employee satisfaction from work for the company are systematized and distinguished: operational, brand (image), productivity, and also well-being. By introducing the concept of «motivational portfolio», by which the authors understand the set of instruments, measures that provide internal and external motivation of employees; the following recommendations are formed to strengthen the efficiency of motivation and increase the level of staff satisfaction: 1) harmonious combination of material and intangible components of motivation; 2) taking into account the value profile of employees; 3) combining and coordinating the goals (tasks) of the employee and the company; 4) strengthening the social component of motivation (improving the social package, involving intangible motives, such as working hours management, labor organization, ensuring decent safe working conditions, recognizing the results of work and its value for society).
Conceptual Principles of Brand Formation
Authors:   Simon Kuznets Kharkiv National University of Economics, Kovalchuk K. V. , Podorozhna M. R. ,   Simon Kuznets Kharkiv National University of Economics
Published: July 2021

The article presents a conceptual basis for the formation of a brand based on the analysis of key ideas of researchers and practitioners engaged in branding issues, business philosophy in market relations, development of trademark and brand, development of marketing strategies, advertising, promotion of goods in the market. According to the analysis of generally accepted conceptions ("Brand capital", "Brand wheel" model, "Theory of image", "Strategic brand management", "4-D Branding", "Maximization of potential shopping brands", "Value-based-Marketing ») and theories of the brand of such scientists as D. Aaker, T. Ged, D. Ogilvi, Y. Ellwood, J.-N. Kapferer was formed the conceptual framework of branding, which includes such concepts as "brand capital", "trademark", "image", "reputation"; the characteristics of the brand are highlighted - leadership, identity, uniqueness, value, advantage; the essence of the brand is defined from the positions of manufacturer, which forms the competitive advantages of the product for the consumer through satisfaction of the functional, social, economic, psychological needs of the latter. Particular attention in the article is paid to the conceptions of brand positioning, where the main "players" of the market are determined as the company, competitors and consumers. The brand’s position provides information on identity through communication tools. The brand’s positioning includes the desire to emphasize its key aspects, and the idea of a positioning strategy is represented by the clear idea of the brand position communicated to the consumer. The brand’s position is disclosed through a set of associations, ideas and expectations that the consumer connects with the brand. This is a relative conception based on a comparison by the consumer of this brand with competing brands. The real confirmation of the use of these conceptions in the formation of the brand of companies is provided by an analysis of the rating positions of such global brands as Apple, Amazon, Mercedes-Benz, Toyota, Google, Microsoft.
The Methodological Principles of of Logistical Provision Management for the Development of Innovative Cooperation in a Circular Economy
Authors:   State University of Infrastructure and Technologies, Shkurenko O. V.
Published: July 2021

An urgent problem of modern science is the formation of a scientific methodology for managing logistical provision for the development of innovative cooperation in circular economy, since the desire of scientists to add their own contribution to science is explained by the desire to develop and improve it in order to expand the range of both theoretical and practical issues that can be solved with the use of modern terminology. The article is aimed at forming methodological principles for managing logistical provision for the development of innovative cooperation in a circular economy. The research of formation of the essence of methodology is carried out, the stages of development of methods and means of scientific knowledge are analyzed. The definition of «methodology» is systematized and analyzed, which allows to determine the basics of formation of methodological principles for the management of logistical provision for the development of innovative cooperation in the conditions of circular economy, namely: approaches, principles, categories, functions, instrumentarium, paradigm. The categorical, conceptual and instrumental-model levels of the methodology for managing logistical provision for the development of innovative cooperation in the conditions of circular economy have been distinguished and characterized. The connection between the empirical and the theoretical methods of scientific cognition is considered and defined. It is proved that as a conceptual module of the methodology for managing logistical support for the development of innovative cooperation in a circular economy should be considered a metatheoretic unity based on the ontological and gnoseological idealizations – the methodological paradigm.
INVESTIGATIONS OF PEOPLE PERCEPTION ON DOMESTIC WATER SUPPLY SITUATIONS IN KANO METROPOLIS NORTHWESTERN, NIGERIA
Authors: Auwal Aminu Hamisu , Bello Nura Isyaku , Bello Abdulkadir , Alabira Kabiru S. , Muhammed A. , Jaafar M.
Published: July 2021

The problem of portable water supply has become an issue of global concerned as governments all over the world are trying to make house-holds water accessible to all as easier as possible to meet the challenges for sustainable development goals. This research has been conducted to determine the people’s perception on domestic water supply situation in Kano metropolis, Northwestern Nigeria. A self-designed questionnaire developed and distributed to the subjects using stratified sampling technique, and the data obtained has been presented in frequency and percentage. The results obtained revealed that, there is a scarcity of portable water supply to households in Kano metropolis. The problem emanated from lack of pipe-borne water which necessitated the dependence of the house-holds water supply on vendors that obtained water from boreholes and some hand-dug wells lacking proper hygienic practices. More so, the respondents were willing to pay for pipe borne water delivery, yet, they depend on vendors as their major water suppliers as alternatives. The unhygienic practices of the vendors and water sources posed threat to public health concerned
Distrust of Healthcare Services: Pregnant Women’s Lack of Willingness to Use Maternity Waiting Home Service in Wonogiri Regency
Authors: Pujihartati Sri Hilmi , Wijaya Mahendra , Demartoto Argyo
Published: July 2021

To reduce the maternal mortality rate, a health service program that ensures the good health of pregnant women is needed. Maternity Waiting Home (MWH) is a program to reduce maternal mortality. This program is implemented in various regions in Indonesia, and the one is in Wonogiri Regency. In its implementation, it is not uncommon to find obstacles that come from various parties. This study uses a qualitative descriptive method to explain the Maternity Waiting Home (MWH) service and its distrust. This study seeks to explain the trust of various stakeholders, especially pregnant women, in the Maternity Waiting Home (MWH) service in Wonogiri Regency. Focus Group Discussions (FGD) and interviews were conducted to collect data by generating samples from various stakeholders. In reality, the Maternity Waiting Home (MWH) service in Wonogiri Regency experiences obstacles, especially from the trust of its users. Many pregnant women are unwilling to use the Maternity Waiting Home (MWH) service for several reasons. There is distrust in the service because of many factors. This study concludes that Maternity Waiting Home (MWH) service stakeholders in Wonogiri Regency should address and fix this important problem by intensifying socialization about the urgent of Maternity Waiting Home (MWH) service.
Children’s Academy of Fractal Geometry as a Means of Forming Design and Research Competence of High School Students
Authors:   Ulyanovsk State Pedagogical University named after I.N. Ulyanov, Ulyanovsk, Zelenikin Aleksandr Y.
Published: July 2021

The article proposes the structure and content of the project of a children’s academy in the framework of additional mathematical education in «Fractal geometry for senior students». The system of building the educational process in the children’sacademy is described and a table of thematic planning for one academic year is given. The purpose of this article is to present a new form of the educational process with the use of design and research activities in the additional education of high school students through fractal geometry for implementation in educational organizations. The objectives of the article are to scientifically substantiate the need to include the humanitarian component in teaching fractal geometry; study of the theoretical foundations of fractal geometry in order to use it in additional mathematical education in the organization of design and research activities; description of the types of organization of mathematical activities and the identification of methodological techniques for students; development of a methodological apparatus, description of the design and research form of education.
Relationship between Levels of Knowledge of Information Technology and Development of Self-Esteem of Bachelors in Universities
Authors:   Ulyanovsk State Pedagogical University named after I.N. Ulyanov, Ulyanovsk, Shabanov Evgeniy V.
Published: July 2021

The article reveals the problem of the influence of information technologies on personal development of bachelors at a university, in particular, the relationship between the development of the Internet and a person’s self-esteem. The urgency of this problem is primarily due to the rapid development of information technologies and their introduction into almost every aspect of human life. The results of the study of the relationship between the level of self-esteem of bachelors in the university and the degree of development of the Internet are presented. The survey respondents are future bachelors in teacher training universities. The research methods were a questionnaire survey, revealing the degree of mastery of the Internet, and a self-assessment technique (a modification of the DemboRubinstein technique). The results of the study showed that information technologies actively used on the Internet have a significant impact on the success of the formation of self-esteem of a student. It in turn suggests the relationship between the level of formation of technological competence and the development of the personality of the future teacher. Keywords: digital economy, information technology, Internet, self-esteem, bachelor’s degree
Influence of Spatial Imagination on Child Achievements in Sports and Mathematics
Authors:   Ulyanovsk State Pedagogical University named after I.N. Ulyanov, Ulyanovsk, Shmakova Anna P.
Published: July 2021

The article studies the spatial imagination of children. The subject of the research is the correlation of the level of formation of spatial thinking with the achievements of children in sports and mathematics. The study involved methodologists, maths teachers, sports coaches, neuropsychologists. To investigate this relationship, the results of tests on spatial imagination and results in sports and mathematics were analyzed. The research methods were polling, conversation and testing the level of spatial imagination formation (Benton’s test, Blind Clock test, Mirror Letters test, Rugs test).
A Review on Physiological Signal Based Emotion Detection
Authors: Shahzad Hina Fatima , Saleem Adil Ali , Ahmed Amna , Shehzadi Kiran , Siddiqui Hafeez Ur Rehman
Published: July 2021

Emotions are feelings that are the result of biochemical processes in the body that are influenced by a variety of factors such as one's state of mind, situations, experiences, and surrounding environment. Emotions have an impact on one's ability to think and act. People interact with each other to share their thoughts and feelings. Emotions play a vital role in the field of medicine and can also strengthen the human computer interaction. There are different techniques being used to detect emotions based on facial features, texts, speech, and physiological signals. One of the physiological signal breathing is a parameter which represents an emotion. The rational belief that different breathing habits are correlated with different emotions has expanded the evidence for a connection between breathing and emotion. In this manuscript different recent investigations about the emotion recognition using respiration patterns have been reviewed. The aim of the survey is to sum up the latest technologies and techniques to help researchers develop a global solution for emotional detection system. Various researchers use benchmark datasets and few of them created their own dataset for emotion recognition. It is observed that many investigators used invasive sensors to acquire respiration signals that makes subject uncomfortable and conscious that affects the results. The numbers of subjects involved in the studies reviewed are of the same age and race which is the reason why the results obtained in those studies cannot be applied to diverse population. There is no single global solution exist.
INCOME PER BED AS A DETERMINANT OF HOSPITAL’S FINANCIAL LIQUIDITY
Authors: Bem Agnieszka , Ucieklak-Jeż Paulina , Prędkiewicz Paweł
Published: July 2021

Hospitals’ financial condition is very important, in terms of availability and quality of inpatient health care services. Inpatient’s services consume, in Poland, an important part (about 50%) of National Health Fund resources, but financial situation of hospitals is difficult and many hospitals report problems with liquidity and solvency.
The purpose of this research is to study the relationship between the intensity of care, measured by the annual income per bed, and the static liquidity ratios (current ratio and quick ratio). The research has been conducted on the sample of 138 Polish hospitals, using data covering the period 2009-2011. In order to test research hypotheses, statistical tools have been used (T-Student distribution).
The study has shown, that, during analyzed period, liquidity ratios have lowered and the level of financial liquidity is, in case of Polish hospitals, lower than recommended in the literature. The authors also confirmed the existence of the relationship between annual income per bed and liquidity ratios. However, the most important finding is that the relationship between the hospital’s income per bed and financial liquidity ratios is positive only up to a certain level, which has been estimated at about 60,000-70,000 EUR per bed. Above this level further increase in income per bed decreases liquidity ratios. This finding seems to be extremely important for health care managers, which usually strive for the income maximization.
Key words: hospital, financial liquidity, financial management, CR, QR.
THE IMPACT OF CHANGE MANAGEMENT ON JOB SATISFACTION OF EMPLOYEES IN GHANA’S BANKING SECTOR
Authors: Osei-Bonsu Noble
Published: July 2021

Employee job satisfaction is pertinent and critical in the change management process of contemporary organizations. The objectives of this study are to assess the extent of employee involvement in the change management processes, assess the impact of change management on employee job satisfaction and thirdly, attitude of employees after organizational change. A descriptive survey research design was employed to administer a self-designed questionnaire consisting of open and closed- ended items to one hundred and forty respondents using simple random sampling. Closed-ended items were measured on a five-point Likert scale. Data was analysed using SPSS and presented in descriptive form. The main findings indicate that employees’ involvement in the process was limited to provision of adequate information. It was also revealed that generally, the change had a positive impact on employees’ job satisfaction. Finally, employee attitudes after the change were found to be positive. Interestingly, respondents disagreed with the issue of high level of trust after the change process. In view of the findings, it is recommended that management should encourage employees’ maximum participation in the process through adequate representation on change management committees.
Key words: attitude, change management, employee involvement, job satisfaction, organizational change.
Novel immunotherapies in multiple myeloma – chances and challenges
Authors: Rasche Leo , Wäsch Ralph , Munder Markus , Goldschmidt Hartmut , Raab Marc S.
Published: July 2021

In this review article, we summarize the latest data on antibody-drug conjugates, bispecific T-cell-engaging antibodies, and chimeric antigen receptor T cells in the treatment of multiple myeloma. We discuss the pivotal questions to be addressed as these new immunotherapies become standard agents in the management of multiple myeloma. We also focus on the selection of patients for these therapies and speculate as to how best to individualize treatment approaches. We see these novel immunotherapies as representing a paradigm shift. However, despite the promising preliminary data, many open issues remain to be evaluated in future trials.
Comprehensive analysis of dose intensity of acute lymphoblastic leukemia chemotherapy
Authors: Karol Seth E. , Pei Deqing , Smith Colton A. , Liu Yiwei , Yang Wenjian , Kornegay Nancy M. , Panetta John C. , Crews Kristine R. , Cheng Cheng , Finch Emily R. , Inaba Hiroto , Metzger Monika L. , Rubnitz Jeffrey E. , Ribeiro Raul C. , Gruber Tanja A. , Yang Jun J. , Evans William E. , Jeha Sima , Pui Ching-Hon , Relling Mary V.
Published: July 2021

Chemotherapy dosages are often compromised, but most reports lack data on dosages that are actually delivered. In two consecutive acute lymphoblastic leukemia trials that differed in their asparaginase formulation, native E. coli L-asparaginase in St. Jude Total 15 (T15, n=365) and pegaspargase in Total 16 (T16, n=524), we tallied the dose intensities for all drugs on the low-risk or standard-risk arms, analyzing 504,039 dosing records. The median dose intensity for each drug ranged from 61-100%. Dose intensities for several drugs were more than 10% higher on T15 than on T16: cyclophosphamide (P<0.0001 for the standard- risk arm), cytarabine (P<0.0001 for the standard-risk arm), and mercaptopurine (P<0.0001 for the low-risk arm and P<0.0001 for the standardrisk arm). We attributed the lower dosages on T16 to the higher asparaginase dosages on T16 than on T15 (P<0.0001 for both the low-risk and standard-risk arms), with higher dose-intensity for mercaptopurine in those with anti-asparaginase antibodies than in those without (P=5.62x10-3 for T15 standard risk and P=1.43x10-4 for T16 standard risk). Neutrophil count did not differ between protocols for low-risk patients (P=0.18) and was actually lower for standard-risk patients on T16 than on T15 (P<0.0001) despite lower dosages of most drugs on T16. Patients with low asparaginase dose intensity had higher methotrexate dose intensity with no impact on prognosis. The only dose intensity measure predicting a higher risk of relapse on both studies was higher mercaptopurine dose intensity, but this did not reach statistical significance (P=0.03 T15; P=0.07 T16). In these intensive multiagent trials, higher dosages of asparaginase compromised the dosing of other drugs for acute lymphoblastic leukemia, particularly mercaptopurine, but lower chemotherapy dose intensity was not associated with relapse.
Cloacal anatomy and sex determination in Tiliqua sp.
Authors: Spadola Filippo
Published: July 2021

A rigid endoscope was used to examine the cloacae of an adult pair of Tiliqua gigas gigas, and single specimens of Tiliqua gigas evanescens and Tiliqua sp. (Irian Jaya form). Throughout the procedure the animals showed no signs of stress. Clear anatomical differences were observed between the sexes. Females presented the typical two pairs of papillae (ureteral
and genital) and males a single pair of urogenital papillae. The observed differences were confirmed when both pairs bred successfully in the following year.
Pixton as a digital teaching tool to encourage the writing skill
Authors: Ortiz Orellana Ximena Gabriela , Mena Mayorga Jazmina Ivonne
Published: July 2021

El uso de las Tecnologías de la Información y la Comunicación (TIC) en la educación ha aumentado debido a la era tecnológica en la que vivimos hoy en día. La enseñanza del inglés también exige estar informado de las nuevas tendencias docentes que ofrece la tecnología. Como resultado, los profesores deben ser conscientes del papel importante que desempeña la tecnología en la enseñanza-aprendizaje del inglés. Es por eso que esta investigación tiene como objetivo analizar si Pixton, una herramienta de narración digital, mejora la habilidad de escritura en los estudiantes de inglés en la educación superior. Se llevo a cabo en un Instituto educativo en Ecuador con una población objetivo de cuarenta y ocho estudiantes de un nivel A2. Se realizó una investigación cuasi-experimental donde veinte cuatro estudiantes fueron el grupo experimental y los otros veinte cuatro fueron el grupo control. Se aplicó una prueba previa para ambos grupos para evaluar sus habilidades de escritura. Después de eso, los estudiantes de ambos grupos tomaron una prueba posterior para determinar si Pixton (la narración digital) utilizado durante las clases hizo alguna diferencia en el rendimiento de las habilidades de escritura. Los resultados indicaron que los estudiantes que formaron parte del grupo experimental tuvieron un promedio más alto en la prueba posterior de escritura en comparación con el promedio del grupo control. Por lo tanto, los estudiantes del grupo experimental superaron a los estudiantes del grupo control. Debido a este hecho, el uso de Pixton como una herramienta digital de narración de cuentos facilita la habilidad de escritura en los estudiantes de nivel A2 en el instituto.