bluuebunny/crossref_metadata_2025 huggingface dataset:
Effects of Changing Weather Patterns on Household Food Availability in Bukiro Sub County Mbarara District
Authors: Nuwasasira John Francis , Christopher Ewaechabo Tiyo , Tumwesigye Wycliffe , Tusingwire Agnes
Published: September 2024

Changing weather patterns and their variables are already negatively impacting food security by damaging crops, reducing yields, and increasing the prevalence of pests and diseases. These pests and diseases contend with crops for sunlight, water, and nutrients, further diminishing agricultural yields and creating issues for crops that were previously unexposed to these threats. Climate-related disruptions in food distribution and transportation, both internationally and domestically, have a substantial impact on not just safety and quality but also access to food. Prolonged dry spells followed by heavy and stormy rains cause interruptions in food production and transportation, reducing farmers' ability to get their grains to market and potentially affecting food prices. This study assessed farmers’ perceptions of effects of changing weather patterns on food security and their coping strategies towards effects of weather changing patterns in smallholder households in Bukiro Sub County, Mbarara District.  A sample of 100 smallholder farmers were randomly selected from four parishes of Bukiro sub county and studied using questionnaire and observations. Key informants Interviews were also conducted with nine technical workers and three opinion leaders. Software STAT 26 and Ms excel version 2016 were used to do data analysis. The study found out that changing weather patterns through its variables specifically heavy and stormy rains, late of set of rains, and prolonged dry spells had significant effects on food security. The perceived effects of changing weather patterns established were drying up of water sources (83.8%), decreased land for crop growing (82.4%), reduction in crop yields (77.7%), drying of pastures for animals (67.4%), drying of crops (58.1%), and occurrence of crop and livestock pests and diseases at (56.6%). Also, the perceived weather changing variabilities were late onset of rains (60.1%), prolonged dry spells were responded at 17.6%, and heavy and stormy rains 22.3%.  From the study finding farmers clearly perceived that changing weather patterns had negative effects smallholders’ agricultural production systems impacting negatively on food security
Stakeholders’ Perceptions on Influence of Energy Efficiency Practices Adopted on Economic Performance of Selected Small and Medium Sized Manufacturing Enterprises in Nakuru County, Kenya
Authors: Kakai Lindah Fatuma , Sang’ Anthony , Ndeke Grace Catherine Wanja
Published: September 2024

The adoption of environmental policy among large manufacturing firms has been recognized for enhancing their economic performance. This is crucial for achieving Kenya's Vision 2030, the fourth medium term plan (2023-2027) and the Bottom-Up Economic Transformation Agenda (BETA) for Inclusive Growth. Despite the slow pace, small and medium-sized enterprises (SMEs) are now adopting these policies to reduce their environmental footprint. However, there is limited documentation on how these practices affect their economic performance. Hence, this study aimed at examining stakeholders' perceptions on the influence of adopting energy efficiency practices on the economic performance of selected manufacturing SMEs in Nakuru County. The study was guided by the ecological modernization theory (Win-Win principle). An explanatory sequential mixed-method research design was employed, targeting SME proprietors in the manufacturing sector with a sample size of 76 respondents. Descriptive and inferential statistics (linear regression) was used to analyze quantitative data, while content analysis was used to analyze qualitative data. The study found out that SMEs largely adopted the use of energy-efficient bulbs and turned off lights when not in use. However, they used solar lighting as an energy efficiency practice to a lesser extent because they consider this practice expensive. The study also found that stakeholders perceived that energy efficiency practices adopted had a significant influence on the economic performance of selected manufacturing SMEs. This finding implied that energy efficiency practices adopted by manufacturing SMEs would have an influence on SMEs economic performance. This study recommends that the government, both national and county should sensitize the SMEs as well as allocate financial and technical resources to support SMEs implement and upscale their energy efficiency practices within their operations. The focus of energy efficiency practices should be on those that reduce production costs and enhance competitiveness such as those that improve SMEs customer base
Resource Allocation and Performance of Microfinance Institutions in Machakos County, Kenya
Authors: Kimani Alex , Arasa Robert , Karau James
Published: September 2024

This research study sought to determine the impact of resource allocation on the performance of MFIs in Machakos County. The study adopted a descriptive research design. The target population for the study included 63 staff members from the 21 registered MFIs in the county. The study utilized a purposive sampling technique in an effort to identify the most suited respondents for the study. A structured questionnaire was utilized as the data collection tool. The questionnaire was divided into two parts containing the demographic data relating to the respondent's background as part one and the second part covering resource allocation. The questionnaire was structured with a 5-point Likert scale. Descriptive and Inferential statistics were used in the analysis of the data. The linear regression analysis method was used to assess the associations between resource allocation and performance. The study established that resource allocation positively influenced the performance of MFIs in Machakos County. The study concluded that the manner in which resources are allocated significantly affects the performance of microfinance institutions in Machakos County. The study recommends that policymakers and microfinance institution (MFI) leaders should prioritize developing clear guidelines and frameworks for efficient resource allocation
KONSEP DAN ISU GENDER DALAM PERSPEKTIF ISLAM: STUDI TELAAH KEDUDUKAN LAKI-LAKI DAN WANITA DALAM PANDANGAN ISLAM
Authors: Saepul Anwar Aep , Imam Sofi'i
Published: September 2024

Konsep gender dalam perspektif Islam sering menjadi bahan perdebatan di kalangan akademisi maupun masyarakat umum. Isu gender mencakup peran dan posisi laki-laki dan perempuan dalam berbagai aspek kehidupan, termasuk keluarga, sosial, ekonomi, dan politik. Dalam pandangan Islam, laki-laki dan perempuan memiliki peran yang berbeda namun saling melengkapi, berlandaskan prinsip keadilan dan keseimbangan. Islam menekankan bahwa meskipun terdapat perbedaan dalam peran, hak, dan kewajiban antara laki-laki dan perempuan, keduanya memiliki nilai dan martabat yang setara di hadapan Tuhan. Islam menekankan bahwa perbedaan ini bukanlah bentuk diskriminasi, melainkan usaha untuk menciptakan keharmonisan sosial dan keadilan dalam kehidupan. Namun, isu-isu gender sering kali dipengaruhi oleh interpretasi budaya dan sosial yang dapat memengaruhi pemahaman yang lebih luas tentang kesetaraan gender dalam Islam. Oleh karena itu, penting untuk melakukan analisis kritis terhadap teks-teks agama dan penerapannya dalam konteks sosial yang berbeda untuk memahami posisi laki-laki dan perempuan secara adil dan proporsional. Penelitian ini bertujuan untuk menggali lebih dalam tentang bagaimana Islam memandang peran dan kedudukan gender, serta bagaimana pemahaman ini dapat diimplementasikan dalam kehidupan modern tanpa mengabaikan prinsip-prinsip dasar Islam. Dengan pendekatan komparatif antara teks-teks agama dan konteks sosial yang ada, penelitian ini berusaha memberikan wawasan yang lebih komprehensif tentang isu-isu gender dalam perspektif Islam.
Methodological recommendations for the identification and assessment of fraud's risks by an auditor (Ukrainian version)
Authors: HOLOVACH Volodymyr , HOLOVACH Tetiana , TUMANIAN Anna
Published: September 2024

Today, the quite actual issue is the identification and assessment of fraud’s risks by an auditor in his audit activity performing. Fraud’s risk assessment is aimed at proactively eliminating business vulnerability to internal and external fraud.
For an effective assessment, it is worth paying attention to the International Standards on Auditing (ISA), in particular ISA 200, ISA 240 and ISA 315, which provide the main qualifying fraud’s indicators and methods of their detection.
In the audit performing the leading place is occupied by the correct assessment of the management personnel’s response on fraud’s risk factors, because such factors acquire real determinants of misconduct as a result of their assessment by specific subjects from among management personnel.
That is why, in these methodological recommendations, it is proposed to consider the key questions for an auditor 's effective assessment of management personnel's response on fraud’s risk factors, which include nine consecutive points.
Based on such knowledge, an auditor can express a hypothetical judgment based on professional skepticism on the presence of version fraud. They are subject of verification by obtaining relevant evidence that confirms or refutes them.
If the fact of fraud is discovered, it should be noted that an auditor is not authorized to provide the official legal opinion. But he is obliged to report the discovered distortions of financial statements due to fraud to the highest management and law enforcement authorities.
An auditor's procedure for detecting and assessing fraud’s risks should also be considered. This procedure includes six main stages, which are divided into stages only conditionally, since the performing the audit procedures is interconnected and can be carried out at different stages. This procedure includes acceptance of the client, planning of the general strategy and general audit plan, risk assessment (intertwined with the general strategy), detailed audit plan, performance of substantive audit procedures and analysis of detected distortions, final procedures.
Methodological recommendations for the identification and assessment of fraud's risks by an auditor
Authors: HOLOVACH Volodymyr , HOLOVACH Tetiana , TUMANIAN Anna
Published: September 2024

Today, the quite actual issue is the identification and assessment of fraud’s risks by an auditor in his audit activity performing. Fraud’s risk assessment is aimed at proactively eliminating business vulnerability to internal and external fraud.
For an effective assessment, it is worth paying attention to the International Standards on Auditing (ISA), in particular ISA 200, ISA 240 and ISA 315, which provide the main qualifying fraud’s indicators and methods of their detection.
In the audit performing the leading place is occupied by the correct assessment of the management personnel’s response on fraud’s risk factors, because such factors acquire real determinants of misconduct as a result of their assessment by specific subjects from among management personnel.
That is why, in these methodological recommendations, it is proposed to consider the key questions for an auditor's effective assessment of management personnel's response on fraud’s risk factors, which include nine consecutive points.
Based on such knowledge, an auditor can express a hypothetical judgment based on professional skepticism on the presence of version fraud. They are subject of verification by obtaining relevant evidence that confirms or refutes them.
If the fact of fraud is discovered, it should be noted that an auditor is not authorized to provide the official legal opinion. But he is obliged to report the discovered distortions of financial statements due to fraud to the highest management and law enforcement authorities.
An auditor 's procedure for detecting and assessing fraud’s risks should also be considered. This procedure includes six main stages, which are divided into stages only conditionally, since the performing the audit procedures is interconnected and can be carried out at different stages. This procedure includes acceptance of the client, planning of the general strategy and general audit plan, risk assessment (intertwined with the general strategy), detailed audit plan, performance of substantive audit procedures and analysis of detected distortions, final procedures.
Auditor's professional judgment and opinion. Their regulation by legislation and international standards on auditing
Authors: HOLOVACH Volodymyr , HOLOVACH Tetiana
Published: September 2024

The paper is devoted to such an actual problem in the field of audit activity as professional judgment and an auditor's opinion. A proper clarification of the logical content of these concepts significantly affects the effectiveness of the audit according to requirements of International Standards on Auditing (ISA). To date, in scientific publications the various approaches to the interpretation of the given concepts are expressed. A significant part of the authors is limited to general definitions and only some of them make attempts to substantiate their research with the laws and categories of logic.
At the same time, native authors in every possible way avoid a full-fledged logical definition of content of the concept "auditor's opinion". The main reason is that there is an unsuccessful translation from English terminology into Ukrainian. In some cases, the term "opinion" has been translated as "opinion", and in others it has been called "conclusion". Therefore, if the term "opinion" is preferred, it turns out that the audit begins with an auditor's opinion and ends with it. An auditor's opinion fully encompasses such forms of logical thinking as concepts, judgments and inferences.
The paper not only shows the misinterpretation of the concepts of "professional judgment" and "auditor's opinion" in a number of scientific studies. Also it is proposed the own vision of the cognition process in the auditing field based on the laws of general and dialectical logic.
A related scheme of an auditor's professional judgment is given. From this scheme it can be seen that the opinion of a professionally competent auditor from the very beginning of the audit is being transformed through rationale into the concepts and requirements of the ISA. Further, an auditor's rationale is being transformed into judgments and conclusions. Based on them, as a result of proving or proving and planning, the specific conclusions of an auditor are formed as a report.
The paper states that an auditor's professional judgment, like the professional judgment of other specialists, is subordinated to the general laws of logic. Its specificity lies in the fact that it is carried out with professional skepticism in conditions of uncertainty and risk and is subject to the requirements of legislation and ISA.
Conceptual basis of an auditor's professional judgment – professional skepticism
Authors: HOLOVACH Volodymyr , HOLOVACH Tetiana
Published: September 2024

The auditor's professional judgment and professional skepticism are the fundamental principles of auditing. The knowledge of their content is in the center of attention of scientists and practitioners. Recently, some trends have emerged regarding the study of their regularities with the purpose for more effective usage in practical activity.
Guided by this approach, it was established that the professional skepticism and professional judgment of an auditor constitute the process of knowing the truth on the reliability, completeness and compliance with the legislation of financial reporting. The auditor's professional judgment includes an opinion in which based on proposed assumption regarding distortion of financial statements the presence of the latter is asserted or denied.
Thus, the auditor's judgment is completely subordinated to professional skepticism.
Such a conclusion is not accidental, but corresponds to the natural development of auditing. It is typical that at the stage of the accounting audit the auditor's judgment was aimed at confirming the accounting. Establishing fraud was situational in nature: skepticism took a secondary place. With the advent of the test audit, the auditor's professional judgment aimed to research the internal control. Showing skepticism and distrust to an economic entity had a negative assessment. The leading place in the relationship between the auditor and the economic entity was occupied by cooperation and providing useful advice.
The further development of the economy and the significant growth of fraud significantly changed the social function of the audit, and thus the direction of an auditor's professional judgment. The auditor's detection of fraud became his professional duty, to which the auditor's professional judgment was fully subordinated. Based on interconnection and interdependence of professional skepticism and the auditor's professional judgment, a risk-oriented approach was formed to identify distortions of financial statements due to fraud or error.
Improving the criminal and legal action against domestic violence in Ukraine in the conditions of martial law
Authors: PERELYHINA Raisa , MYTNYK Uliana
Published: September 2024

The paper examines the experience of criminal legal response to domestic violence in Ukraine under martial law. For this purpose, the norms of the Criminal Code of Ukraine, the Criminal Procedure Code of Ukraine, and the Law of Ukraine "On Prevention and Combating Domestic Violence" were analyzed, which relate to combating domestic violence. The current state and statistical data related to the perpetration of domestic violence in Ukraine since the beginning of martial law are analyzed. The impact of the war on the nature and level of crime related to domestic violence is analyzed. It was established that the level of crime related to domestic violence is increasing under martial law. It was researched that the perpetrators are most often men. Such a trend is observed in the world in general and was observed in Ukraine before the beginning of martial law. It has been established that psychological trauma caused by war, in particular post-traumatic syndrome, in both perpetrators and victims has a significant impact on the increase in the level of crime related to domestic violence. In view of this, it was investigated that an important aspect in combating domestic violence is also psychological work with offenders and victims. The main areas of improvement of the criminal-legal response to domestic violence in Ukraine under the conditions of martial law have been determined. According to the results of the conducted research, it is proposed to: supplement Article 1261 of the Criminal Code of Ukraine with a qualified composition of the crime, and the qualifying features to determine the commission of a crime with particular cruelty or with the use of weapons; to supplement part 1 of Article 911 of the Criminal Code of Ukraine with such a restrictive measure as temporary withdrawal of documents certifying the right to own and carry weapons with temporary withdrawal of weapons, to establish a similar norm in part 6 of Article 194 of the Criminal Code of Ukraine, in part 2 of Article 25 , Part 2 of Article 26 of the Law of Ukraine "On Prevention and Combating Domestic Violence".
The impact of local taxes and fees on the financial sustainability of territorial communities in times of war
Authors: ZAKHIDNA Oksana , DUBYK Viktoriia , DANYLIAK Yaryna
Published: September 2024

The paper analyses the impact of local taxes and fees on the financial sustainability of territorial communities. The concept of financial sustainability is considered in relation to financial management, investment planning and debt control. It is noted that in the context of finance, the concept of ‘financial sustainability’ is identified with stability, security and flexibility. The author also analyses the share of local taxes and fees in the tax and total revenues of local budgets of Ukraine for the period 2021-2023. In turn, this allowed us to highlight changes in the structure of local budget revenues, in particular, changes in tax revenues and their relative contribution to total revenues. The calculated coefficients were used to highlight the role of local taxes and fees in ensuring financial sustainability on the example of the budget of the Lviv territorial community. The values of key financial indicators that characterise the level of financial sustainability of the budget of the Lviv city territorial community for the period 2021-2023 are also investigated. Using tables, the author analysed the coefficients such as the coefficient of independence, budget coverage, tax independence, budget security, subsidy and withdrawal of funds to the state budget. Fluctuations in these indicators over three years and their impact on the financial sustainability of local budgets in times of war were studied, i.e., the current state of the system of local taxes and fees was demonstrated. An important aspect of the study was the impact of the military conflict on the local taxation system in Ukraine, as in the context of the war in the country, it was necessary to consider not only the threat to security and stability, but also the economic consequences that significantly affect the financial support of local communities. Particular attention was paid to the efficient allocation of financial resources and the creation of reserve funds to ensure financial stability in unforeseen circumstances. The importance of local taxes as a key mechanism for strengthening the financial base and stability of territorial communities is highlighted, as this aspect contributes to their development and improves the quality of life of residents.
Search of opportunities for digitalization of infrastructure and establishment of industry 5.0 based on the application of artificial intelligence: regional aspect of digital transformation
Authors: KRAUS Kateryna , KRAUS Nataliia
Published: September 2024

The consistent practice of digitalization shows the ‘emergence’ of a new quality of work of development institutes, businesses. The further development of the infrastructure, taking into account innovations and ‘digits’, will make it possible to fulfill important tasks in the partial implementation of the directions of progressive digital development of the regions of Ukraine outlined by the government in the post-war period. The purpose of the article is research and data analysis in terms of sub-indices of digital transformation of the regions of Ukraine with the aim of finding opportunities for digitization of infrastructure and working business processes. The authors consider three stages of the development of artificial intelligence through the prism of digitalization of the economy and virtual reality, namely: basic artificial intelligence, universal artificial intelligence, artificial super intelligence. The article attempts to present the opportunities created as a result of industry digital transformation, the development of the Internet, the penetration of basic e-services, the introduction of a paperless regime, and the development of centers for the provision of administrative services. The sub-index ‘Penetration of basic e-services’ shows positive dynamics. Improvement of this sub-index indicates an improvement in terms of connection to the Unified Information System of the Social Sphere; availability in all departments of the State Registration of Civil Status Acts, maternity hospitals e-Malyatko; connecting the Technical Inventory Bureau to the State Register of Property Rights. It was concluded that the new virtual reality in combination with the ever-present application of the latest information and communication technologies is the driving force behind the formation of Industry 5.0, innovations are ‘born’, and new types of digital services appear. The IoT, big data analytics, AI, communicativeness and networking of interactions, diffusion of innovations and Internet technologies become the impetus for digital and innovative changes in all sectors of the economy.
Legal and social protection of Ukrainians military servicemen during the action of the martial state
Authors: PERSHYNA Kateryna , DITLASHOK Liudmyla , BOZHKO Daria
Published: September 2024

Introduction. In the conditions of military realities in which our state is now, the issue of legal and social security of military personnel requires special attention. Considering their personal contribution and heroism in restoring the sovereignty of our state. This study was conducted precisely in the context of the assessment of state support for military personnel, which consists in providing decent social guarantees.
The purpose of this paper is to study the peculiarities of legal and social protection of military personnel, in terms of individual components, as well as the analysis of normative legal acts of the state, which regulate the issue of social security of military personnel.
Results. The paper carries out a general analysis of the state of social protection of military personnel and its regulatory and legal support. A separate assessment of the Law of Ukraine "On social and legal protection of military personnel and their family members" is given and it is established that this law determines the general vector of social protection of military personnel. It has been proven that modern rehabilitation programs include not only medical and physical rehabilitation, but also psychological rehabilitation. Separate compensatory payments, which are provided for by current legal documents, have been studied. A separate evaluation of the reasons for the appointment of one-time cash assistance is given.
Conclusion. From the conducted research, it can be seen that the legislation of Ukraine regarding the social protection of military personnel is being improved and adapted to real needs with the beginning of a full-scale invasion. The state not only provides material support for servicemen, but also takes into account the mental needs of servicemen, which are reflected in the necessary psychological support. Social guarantees in the form of compensation payments are also an important part of social security for both servicemen and their family members in the event of the hero’s death.
Administration of local taxes and fees: experience of European countries and current trends in Ukraine
Authors: BUTURLAKINA Tetiana , LOHVINOV Pavlo
Published: September 2024

The paper is devoted to the study of the experience of local tax administration in advanced European countries. The paper further delves into the intricacies of the local tax administration by examining the impact of cultural, economic, and political factors on the effectiveness of tax models in Germany, France, and Poland. It also explores the challenges and successes of implementing European practices within the Ukrainian framework, highlighting the need for a tailored approach that considers Ukraine’s unique socio-economic landscape. The purpose of the study is to analyze local taxation models in Germany, France and Poland, identify their advantages and disadvantages, assess the current state and prospects for the development of the local taxation system in Ukraine. A comparative analysis of legal frameworks, organizational structures and local tax administration processes in selected countries is carried out. On the basis of the collected data, a SWOT analysis is carried out, which allows to highlight the strengths and weaknesses, opportunities and threats of each of the administration models. Analysis of local tax administration models in selected countries showed that the German model is characterized by a high level of autonomy of local authorities, which contributes to the efficiency of tax collection and adaptability to local conditions. The French model is characterized by a centralized approach that ensures uniformity and control, but can limit local initiative. The Polish model integrates elements of decentralization and centralization, which allows adaptation to the specifics of the transition economy and contributes to the harmonization of the taxation system. In the Ukrainian context, modern reforms of local taxation are analyzed, introduced initiatives are studied, and the possibilities of applying the best European practices are considered. The results of the study make it possible to formulate recommendations for improving the system of local tax administration in Ukraine in order to increase its efficiency and transparency. The paper will be useful to scientists, practitioners in the field of local taxation, representatives of state bodies and all parties interested in improving the tax system.
Criminology characteristics of juvenile crime
Authors: KOZACHENKO Vitalii
Published: September 2024

An actual problem of society during the existence of criminology is the study of juvenile delinquency. This type of crime has its own specificity, which can be seen in the socio-psychological features and increased attention of society to this category of persons. This indicates the general trends of modern crime and its future development, as well as the state of moral health of society. This paper is devoted to the study of juvenile delinquency. This work indicates the factors that can contribute to the commission of a crime by minors, reveals the statistics of crime among minors, analyzes the state and trends in the detection and disclosure of criminal offenses committed by minors in recent years. A typological group has been determined, which includes juveniles who commit crimes. The need to combat juvenile delinquency is substantiated. The peculiarity of crimes committed by minors is outlined. Determined criminogenic factors of juvenile delinquency. Attention is drawn to the latency of juvenile delinquency, which is a major problem in preventing and countering such delinquency. The age categories of minors who commit crimes are specified. Various types of crimes committed by minors are outlined. Research on juvenile delinquency is always relevant in order to achieve an effective result in preventing juvenile delinquency. Undoubtedly, the issue of juvenile delinquency needs special attention, as well as everything related to minors, in general, needs increased attention from the state and society. It is noted that juvenile offenders constitute a peculiar typological group, they differ from adult criminals both in the nature and degree of social danger of the criminal offenses committed, and in personal traits, namely, insufficient social maturity and incomplete intellectual and volitional development. Factors that may cause a minor to commit a crime are outlined.
Development of an economic and information system for the optimization of city traffic flows
Authors: PRYKHODCHENKO Oksana , PISTUNOV Ihor
Published: September 2024

The paper presents a critical analysis of current approaches to reorganizing urban transportation routes. It proposes addressing the problem of optimizing traffic flows as a multidimensional issue encompassing social and economic aspects. An economic-information model for continuous monitoring and optimization of urban traffic flow configurations based on the criterion of congestion wait time has been developed. The calculation of the economic consequences of such waiting time is proposed. The developed system has practical significance and can be applied in managing traffic flows as an economic subsystem of the city within its socio-economic system. Urban transportation infrastructure in Ukraine faces significant challenges due to social changes, including increasing passenger flow, extended waiting times, and the need to adhere to modern urban planning standards. Current trends involve redistributing street and road space based on principles of equal access and safety. This includes pilot actions, intermediate reconstruction, and comprehensive reorganization of urban space and transportation routes. Proposed methods for enhancing transportation infrastructure include improving government management, implementing proactive management strategies, executing investment projects, establishing public-private partnerships, temporarily reducing tax burdens, developing comprehensive solutions for consumers, and optimizing transportation pricing. These strategies aim to address the pressing problems in Ukraine's transport sector and facilitate sustainable development and growth. The study focuses on the financing of infrastructural projects in Dnipro city through the municipal budget. It proposes integrating economic-mathematical models into a unified economic-information system for optimizing traffic flows, allowing for continuous monitoring and improvement. This system emphasizes minimizing congestion wait times and can adapt to dynamic changes in traffic patterns, ensuring efficient and effective urban traffic management. By implementing this system, the city can enhance its transportation network, contributing to overall economic efficiency and better quality of life for its residents.
Analysis of the effectiveness of implementing international financial reporting standards in small business
Authors: DUTCHAK Iryna , SAMOILENKO Viktoriia , SHEVERIA Yaroslav
Published: September 2024

Introduction. The implementation of International Financial Reporting Standards (IFRS) in small businesses is attracting significant attention as a means of enhancing financial transparency and improving comparability in global markets. This paper examines the effectiveness of implementing IFRS in small enterprises, specifically the potential benefits and challenges they face in this regard. The importance of unified financial reporting standards in strengthening investor confidence and facilitating cross-border economic activities, which are gaining increasing importance in this process, is emphasized.
The purpose of the paper is to analyze whether the transition of small businesses to IFRS leads to improved quality of financial reporting, increased access to capital, and growth in operational efficiency, while considering the associated costs and challenges.
Results. The results indicate that while the implementation of IFRS requires significant initial costs, including training and system upgrades, the long-term benefits generally outweigh these costs. Small businesses that have adopted IFRS produce more accurate and reliable financial reports, which in turn attract potential investors and improve creditworthiness. Standardized reporting practices reduce the risk of financial discrepancies and errors, contributing to increased accountability and transparency.
Conclusions. The findings of the study indicate that the effective implementation of IFRS in small enterprises depends on appropriate support and resources, including access to IFRS training and consulting services. Despite existing obstacles, the overall impact on the quality of financial reporting and business growth is positive. The study highlights the need for ongoing support from regulatory bodies to facilitate the transition to IFRS and alleviate the burden on small enterprises.
Prospects for further research involve studying the sectoral impact of IFRS implementation on small businesses, as different sectors may experience varying levels of benefits and challenges from IFRS adoption. Long-term studies will provide more information on the enduring impact of the transition to IFRS on the sustainability and growth of small businesses.
Legislative mechanisms of personal data protection in the health care system
Authors: PERELYHINA Raisa
Published: September 2024

Human rights and freedoms, guarantees of their observance and protection should be the basis of the activities of any democratic country in the world. The issue of information security becomes particularly relevant in modern conditions, because medical institutions collect and store personal data of persons who contact them, the results of laboratory and instrumental research, diagnoses, medical histories, etc. Endless reforms, changes in legislation, introduction of an electronic system in the field of health care cause a lot of discussions about individual mechanisms of its functioning and ensuring the protection of personal data.
The collection of personal data must be lawful, subject to strict requirements and for a legitimate purpose. In addition, persons or organizations engaged in the collection and processing of personal information must protect it from abuse and respect the rights of data owners guaranteed by law. The reform of legislation in the field of data protection should take place in parallel with the dynamic process of development of Internet technologies, including the creation of a formalized system of legislation in the field of privacy. In addition, considerable attention should be paid to the level of awareness of citizens about how their personal data may be collected and used. In particular, the request for consent to the processing of personal data must be clear; access to own data should be simplified and their mobility should be increased for easier transfer of data from one service to another; companies and organizations must report serious security breaches in a timely manner. And of course, ensuring the appropriate level of responsibility and reporting of all those involved in personal data processing.
Health care is increasingly reliant on information technology. More and more hospitals and healthcare institutions are using information and communication technologies to support and improve their work. Digital technologies are widely used in the public health care sector, including electronic prescriptions, appointments with a family doctor, records of services rendered, hospitalization, hospital discharge, etc. In this context, a wide range of eHealth tools and services have emerged. Electronic medical records are created in such a way that it is possible to transfer patient data between different medical professionals. Although digital health technologies have so many important functions, their high dependence on sensitive patient health information can cause information security issues. At the same time, a significant part of personal health data is often collected without informing patients about it.
Behavioral aspects of auditor's professional judgment and professional skepticism
Authors: TUMANIAN Anna
Published: September 2024

The paper examines the behavioral aspects of auditing in the context of auditor’s independence, auditor’s professional judgment, and professional skepticism. Over the past 50 years, in the researches of foreign scientists, the issues of accounting and auditing have been considered through the theory of behavioral accounting. On the other hand, in the studies of Ukrainian scientists, behavioral accounting in accounting and auditing was almost not considered. The main meaning of the theory of behavioral accounting is not to consider accounting and auditing exclusively in numbers, but to consider that accountants and auditors are people with a specific profession who behave according to their feelings and thoughts. It is customary to consider the concept of behavioral accounting according to the following topics: the influence of accounting information on behavior, management control, audit, ethics. Behavioral aspects of the auditor's independence, which are influenced by an auditor's personal prejudices and the auditor-client relationship, are studied. Auditor’s independence is considered in two dimensions - organizational independence and operational independence. E.g., independent auditors may face the problem of conflicting interests of the public and clients. Behavioral aspects of negotiations between the auditor and the client are also considered. The negotiation tactics used by the participants matter. It can be a yielding tactic, or a tactic of disputes. In particular, in the study of accommodating tactics, it was found that both auditors and clients reciprocated the accommodating negotiation tactics. There are many models of professional skepticism that have been summarized. Nelson and Hurtt's models are considered, the two fundamental components of which are professional skeptical judgment and professional skeptical action. Auditors should exercise professional skepticism, making judgments based on audit evidence without being influenced by clients.
The concept of economic integration and its main characteristics
Authors: POSOKHOV Ihor , DIUZHEV Viktor , HUSAROVA Daria
Published: September 2024

Introduction. The paper discusses the concept of economic integration and its main characteristics. The purpose of the paper is to study the concept of economic integration and its main characteristics. Results. An analysis of the concepts of integration, economic integration, international economic integration, economic diplomacy, categories to determine the essence of international economic integration was carried out. Objective and subjective prerequisites of integration processes and prerequisites for economic integration are determined. The key competitive advantages of the international and European economic integration of Ukraine, which create self-development opportunities for the country's economy, are identified. Conclusions. The concepts of "integration processes", "economic integration" and "economic diplomacy" are defined. It was found that economic diplomacy and economic integration complement each other and are important in creating a favorable environment for economic development and deepening cooperation between countries. Economic diplomacy and the process of integration are important aspects of international relations, as they contribute to the development and strengthening of economic cooperation between countries.
Problems of resource provision of Ukraine enterprises in the hotel sector in a state of war
Authors: KOVALYK Oksana , SKICHKO Anastasiia
Published: September 2024

Introduction. During the war in Ukraine, the hotel industry underwent significant changes. Due to restrictions and danger, the flow of tourists decreased, which affected the income of hotels. However, many institutions began to provide their premises for temporary accommodation of displaced persons and volunteers. This made it possible to maintain activities and save jobs. The use of resources in the hospitality industry during wartime is critical. Ensuring quality service in conditions of limited opportunities requires optimal allocation of funds, supplies and human resources. Control over resources helps enterprises not only to survive, but also to find new ways of development, in particular through innovative solutions, social projects and support of economic growth. The purpose of the paper is to determine the problems of resource provision of enterprises of the hotel sector of Ukraine in a state of war. Results. The war situation in Ukraine had a great impact on the hotel industry and forced businesses to adapt to new conditions. Hotels have become not only a place for temporary accommodation, but also a refuge for refugees, and restaurants have the ability to provide work flow and phone charges for customers. The difficulties in providing resources such as material, financial, human and other have become particularly relevant. Hotels and restaurants respond to these challenges by taking into account the protection of employees and guests, attracting financial and material support and adapting to limited conditions. Secured resources became a key part of the survival and further development of the hotel industry during the war. Conclusion. The specificity of resourcing the hotel industry requires the maximum level of security for consumers, and also becomes a problem for business owners who are faced with attacks on infrastructure and lack of materials due to a complex logistics process or financial situation. Problems with material, financial, human, informational, technical, natural and property support have become extremely urgent, so the provision of some resources in wartime conditions have become priorities for hotels and restaurants. Understanding resource management principles such as autonomy, continuity, compliance, adaptability, planning, focus, and resource conservation helps businesses respond to the challenges of war effectively and in time. An important component of success in these conditions is not only the preservation of operational activity, but also the ability to adapt to new conditions and provide anything needed, including personnel, in wartime conditions.
The problem of the efficiency of criminal-legal protection of taxation in Ukraine
Authors: HYZYMCHUK Serhii
Published: September 2024

The paper analyzes the doctrinal definition of the taxation system of Ukraine as an object of criminal law protection. It was established that the criminal offenses provided for by Articles 204 of the Criminal Code and 212 of the Criminal Code encroach on one type of social relations - the taxation system. It is noted that the institution of legal responsibility, including criminal responsibility, is considered the most effective. It was determined that the resolution of conflicts and practical problems that arise during the qualification of the specified offenses is extremely important and precisely in today's realities and will contribute to increasing the effectiveness of criminal law protection in the field of taxation in Ukraine. Tax and contribution evasion are purposeful actions by taxpayers aimed at significantly reducing or completely avoiding the required payment to the relevant budget or trust fund. It should be noted that tax legislation is one of the most controversial and dynamic areas in Ukraine, constantly changing, supplementing, interpreting and adapting to new challenges of an economic and social nature in the country, while regulating and shaping tax policy. Changes and additions are often made to legislative acts in this area, which ensures flexibility of legal regulation of tax relations and at the same time violates such principles of construction and purpose of the taxation system as stability and affordability. We support the position of scientists that the object of criminal law protection is those social relations that are under the protection of criminal law. In the case of committing a tax criminal offense, on the basis of the norms of the criminal law, the criminal law qualification of the criminal act is carried out and the criminal law measures of influence are applied to the guilty person. Therefore, the issue of increasing the effectiveness of criminal law protection in the field of taxation in Ukraine, solving conflicts and practical problems that arise in the qualification of the specified offenses and legal assessment of committed actions, improving the conceptual apparatus is extremely important and relevant precisely in today's realities, because the financial security of the country is not the most important component of ensuring the possibility of implementation of state programs.