bluuebunny/crossref_metadata_2025 huggingface dataset:
Maintaining the sinus rhythm after pharmacological cardioversion in patients with atrium fibrillation and varied intensity of COVID pneumonia
Authors:   Kazan Federal University, VALEEV M. KH. , KHASANOV N. R. ,   Kazan Federal University
Published: May 2022

Atrium fibrillation is one of the most frequent rhythm disruptions in patients with COVID infection. Restoration and maintenance of the sinus rhythm helps to improve hemodynamics and reduce the risks of cardiovascular complications. The article presents the data of restoring the sinus rhythm with a pharmacological cardioversion in patients after COVID infection with varied intensity of lung lesions and the duration of the sinus rhythm maintenance during 12 months of observation. The research results showed the connection between atrium fibrillation restoration with the intensity of lung lesions against the background of the past COVID infection.
Upregulated mitosis-associated genes CENPE, CENPF, and DLGAP5 predict poor prognosis and chemotherapy resistance of Acute Myeloid Leukemia
Authors: Shi Mingyue , Guo Honggang , Bai Yanliang , Niu Junwei , Niu Xiaona , Sun Kai , Chen Yuqing
Published: May 2022

BACKGROUND: Mitosis-associated genes are dysregulated in many types of cancers and play important roles in disease progression and chemotherapy resistance. However, their expression and functions in chemotherapy-resistant Acute Myeloid Leukemia (AML) are still largely undetermined. OBJECTIVE: This study aims to explore the roles of spindle assembly checkpoint (SAC) genes CENPE, CENPF, and DLGAP5 in chemotherapy-resistant AML. METHODS: RNA-sequencing (RNA-seq) was performed in patients with chemotherapy-resistant AML and chemotherapy-sensitive AML. AML mRNA data from 151 patients with recurrence were downloaded from TCGA. Integrated analysis of the differentially expressed genes (DEGs), GO and KEGG pathways. CENPE, CENPF, or DLGAP5 knockdown cell lines were used to analyse proliferation, apoptosis and cell cycle alterations. RESULTS: A total of 87 DEGs (48 upregulated and 39 downregulated) were obtained through gene analysis of R/R-AML and a total of 329 DEGs (202 upregulated and 127 downregulated) were obtained in refractory S-AML. Upregulated DEGs were mainly enriched in cell cycle (GO: 0007049, hsa04110) and mitotic cell cycle (GO: 0000278) processes and pathway. Venn diagram analysis identified the most upregulated DEGs (including CENPE, CENPF, and DLGAP5) in chemoresistant AML. The expression of CENPE, CENPF and DLGAP5 in R-AML (TCGA) was significantly higher than that of primary AML (GEO). The proliferation of K562 cells after CENPE and DLGAP5 knockdown was significantly decreased (P= 0.0001 and P= 0.0006). In THP-1 cells, the CCK-8 values after CENPE, CENPF and DLGAP5 knockdown were significantly decreased (P= 0.01, P= 0.0395 and P= 0.0362). Knockdown of CENPE, CENPF and DLGAP5 significantly increased cell apoptosis by regulating Caspase-9, BAX, TP-53 and bcl-2, and induced cell cycle arrested by regulating CDK1, CDK2, CDKN1A, and CyclinD1. CONCLUSIONS: In conclusion, the mitotic cell cycle-associated genes CENPE, CENPF, and DLGAP5 were upregulated in chemotherapy-resistant AML patients and might be useful for predicting poor prognosis.
ЩОДО МЕХАНІЗМІВ СЕРТИФІКАЦІЇ РЕЗУЛЬТАТІВ ОСВІТНЬОЇ ПІДГОТОВКИ ПЕРСОНАЛУ ДЕРЖАВНОЇ ПРИКОРДОННОЇ СЛУЖБИ УКРАЇНИ ЗА СТАНДАРТАМИ НАТО
Authors: КОВАЛЬ Богдан , БОРОВИК Олег , СТАВИЦЬКИЙ Олег
Published: May 2022

У статті проведено оцінку можливих механізмів сертифікації результатів освітньої підготовки персоналу Державної прикордонної служби України (ДПСУ) за стандартами НАТО. Оцінка проведена з урахуванням цілей і умов трансформації військової освіти в Україні. Досліджено питання функціонування центрів сертифікації підготовки за стандартами НАТО у зарубіжних країнах та підготовки персоналу в Україні, а також оцінено особливості функціонування таких центрів за результатами аналізу досвіду участі військовослужбовців ДПСУ у міжнародних навчаннях Rapid Trident. За результатами проведеного дослідження зроблено певні висновки: стандартизація підготовки персоналу в Україні загалом і в ДПСУ зокрема визначається нормативними документами (державними стандартами, стандартами вищої освіти тощо). Рівень відповідності якості освіти стандартам перевіряється під час підсумкової атестації випускників закладів освіти; на даний час існують механізми оцінювання спроможностей підрозділів Збройних Сил України (ЗСУ) діяти сумісно з військовими формуваннями НАТО; теоретично можливим є приєднання ДПСУ до Програми перевірки та зворотнього зв’язку Концепції оперативних можливостей НАТО; Державна прикордонна служба України для оцінювання спроможностей своїх окремих підрозділів діяти спільно з військовими формуваннями НАТО теоретично може сформувати в своєму складі відомчий Центр сертифікації; потребує більш глибокого вивчення питання визначення переліку підрозділів ДПСУ, спроможності яких доцільно оцінювати на предмет можливості діяти разом з військовими формуваннями НАТО, і доцільності такого оцінювання.
ALTERNATIF PENYELESAIAN SENGKETA DALAM SENGKETA BISNIS DI INDONESIA
Authors: Nurlani Meirina
Published: May 2022

Artikel ini bertujuan untuk mendeskripsikan jalan alternatif penyelesaian sengketa dalam Hukum Bisnis di Indonesia di luar lingkungan Peradilan. Penelitian artikel ini menggunakan metode penelitian normatif, dengan melakukan pendekatan perundang-undangan. Hasil penelitian mengemukakan bahwa urgensi penyelesaian sengketa bisnis di luar pengadilan ditandai oleh kecenderungan masyarakat kalangan bisnis mendayagunakan penyelesaian sengketa tersebut. Jalan penyelesaian melalui ADR (Alternative Dispute Resolution) diangap lebih efektif efektif, efisien, cepat dan biaya murah serta menguntungkan kedua belah pihak (win-win solution) yang berperkara dalam menyelesaikan sengketa khususnya hukum bisnis.
KAJIAN YURIDIS PUTUSAN MAHKAMAH KONSTITUSI NOMOR 111/PUU-XIII/2015 TENTANG KETENAGALISTRIKAN TERHADAP PASAL 33 UNDANG-UNDANG DASAR 1945
Authors: Noviansyah K.A
Published: May 2022

Ketentuan Pasal 10 ayat (2) dan Pasal 11 ayat (1) Undang-Undang Nomor 30 Tahun 2009 tentang Ketenagalistrikan (UU Ketenagalistrikan) membuka peluang diperbolehkannya kembali sistem unbundling dalam usaha penyediaan listrik dan dianulirnya penguasaan ketenagalistrikan oleh Negara. Rumusan masalah penelitian ini terkait apakah sistem unbundling di bidang ketenagalistrikan sesuai dengan konsep penguasaan negara dalam Pasal 33 UUD NRI 1945, serta bagaimanakah pertimbangan Mahkamah Konstitusi (MK) terhadap inskonstitusionalitas sistem unbundling di bidang ketenagalistrikan berdasarkan Putusan MK Nomor  111/PUU-XIII/2015. Penelitian ini merupakan penelitian normatif, dengan jenis dan sumber bahan penelitian dari data sekunder. Teknik pengumpulan bahan penelitian melalui studi kepustakaan, dengan teknik penarikan kesimpulan deduktif. Hasil penelitian ini adalah, sistem unbundling tidak sesuai dengan konsep penguasaan negara dalam Pasal 33 UUD NRI 1945, karena mengakibatkan terpisah-pisahnya usaha penyediaan listrik yang membuka peluang tidak dikuasainya listrik oleh negara secara langsung sehingga berdampak harga tarif dasar listrik menjadi mahal dan tidak adanya kepastian hukum. Padahal, listrik adalah energi yang penting dan menyangkut hajat hidup orang banyak sebagaimana amanat Pasal 33 UUD NRI 1945 dan nilai keadilan dalam sila kelima Pancasila. Pertimbangan MK berdasarkan Putusan MK Nomor 111/PUU-XIII/2015 menafsirkan bahwa ketentuan Pasal 10 ayat (2) UU Ketenagalistrikan mengandung sistem unbundling di bidang ketenagalistrikan yang inkonstitusional atau bertentangan dengan UUD NRI 1945 apabila digunakan sebagai pembenaran untuk praktik unbundling dalam penyediaan tenaga listrik untuk kepentingan umum.
KAJIAN YURIDIS KEMENANGAN KOTAK KOSONG PADA PEMILIHAN UMUM KEPALA DAERAH DI INDONESIA
Authors: Yantomi Ahmad
Published: May 2022

Dalam Pemilukada serentak 2018, terdapat 16 calon yang bertarung melawan kotak kosong untuk pemilihan Walikota dan Bupati, yang mana di kota Makassar faktanya masyarakat lebih banyak memilih kotak kosong ketimbang calon tunggal dukungan partai politik, sehingga secara otomatis pemenangnya adalah kotak kosong itu sendiri. Penelitian ini adalah penelitian hukum normatif dengan sumber bahan hukum dari data sekunder yang dikumpulkan melalui studi kepustakaan dengan teknik penarikan kesimpulan secara deduktif. Hasil penelitian ini menunjukkan bahwa, proses pelaksanaan Pemilukada berdasarkan peraturan perundang-undangan terkait Pemilukada pasangan calon melawan kotak kosong didasarkan dengan terbitnya Putusan Mahkamah Konstitusi Nomor 100/PUU-XIII/2015 yang ditindaklanjuti dengan ketentuan Pasal 14 ayat (1) Peraturan Komisi Pemilihan Umum Nomor 13 Tahun 2018 tentang Perubahan atas Peraturan Komisi Pemilihan Umum Nomor 14 Tahun 2015 tentang Pemilihan Gubernur dan Wakil Gubernur, Bupati dan Wakil Bupati, Dan/Atau Walikota dan Wakil Walikota Dengan Satu Pasangan Calon, yang menyatakan bahwa daerah yang hanya memiliki satu pasangan calon kepala daerah dapat mengikuti Pemilukada serentak. Apabila dikaji secara yuridis mengenai kotak kosong yang menang melawan pasangan calon dalam pelaksanaan Pemilukada, maka didapati akibat hukum bahwa apabila pasangan calon kalah perolehan suara sah atau kurang dari 50%, maka Pemilihan berikutnya diulang kembali pada tahun berikutnya. Selanjutnya, terkait dengan keberlanjutan kepemimpinan kepala daerah lama yang telah habis masa jabatannya, Pemerintah melalui Kemneterian Dalam Negeri menugaskan Penjabat (Pj) Gubernur, penjabat Bupati, atau penjabat Walikota untuk mengisi kekosongan hukum hingga penyelenggaraan Pemilihan serentak periode berikutnya.
THE TAXONOMY OF THE COMMUNICATIVE ROLES OF AN INVESTIGATOR AND AN INTERROGEE
Authors: Павліченко Лариса
Published: May 2022

The article is devoted to the linguistic study of communicative roles of the participants of interaction in the discourse of interrogation at the stage of pre-trial investigation. The purpose of the article is to identify, study, analyse and classify communicative roles of the participants of interrogation: an investigator and an interrogee. The institutional nature of the discourse of interrogation and its communicative organization in the form of dialogic speech determine the taxonomy and hierarchy of communicative roles. Based on the analysis made, we have identified such role types as status-institutional, status-category, categorical and operational roles. We single out in the interrogation discourse the category of status-institutional roles, which allows to limit a broad concept of status by the criteria of institutionality.
ПЕРЕОСМИСЛЕННЯ МІСТ ТА МІСЬКОЇ ПОЛІТИКИ У POST-COVID СВІТІ
Authors: Панченко Оксана
Published: May 2022

Метою дослідження є виявлення особливостей розвитку міст після пандемії коронавірусу. Автори вважають, що, маючи численні переваги життя в містах, вони мають ряд серйозних небезпек. Екологічна ситуація в містах далеко не безпечна. Але якщо екологічні проблеми міста можна вирішити за допомогою сучасних технологій, існують небезпеки, які практично не контролюються або погано контролюються людиною. Серед них основною проблемою є пандемія, осередками якої є насамперед міста. Стверджується, що при високій щільності населення значно збільшується ризик виникнення великої кількості джерел інфекцій та різних бактерій та вірусів. Механізми їх передачі значно спрощені, оскільки взаємодія великої кількості людей відбувається постійно. Оскільки пандемія COVID-19 продовжує трансформувати життя та способи життя в усьому світі земної кулі, стає все більш очевидним, що адаптації, що стосуються як фізичних, так і інституційних структур є виправданими. Міста стоять на передовій цих адаптивних змін, як щільні міські середовища, особливо вразливі до поширення заразних повітряно-крапельних захворювань, таких як новий коронавірус. У цій роботі розглядається, як міста нині реагують на громадську загрозу здоров’ю, яку створює COVID-19, та те, як вони можуть використовувати стратегії планування та проектування для вдосконалення стійкості перед майбутніми пандеміями.
BUSINESS PLANNING AND SMALL AND MEDIUM ENTERPRISES
Authors:   National Academy of Public Administration  under the President of Ukraine Odessa Regional Institute of Public Administration, Krasnostanova Nataliia , Rohozhkina Maryna ,   National Academy of Public Administration  under the President of Ukraine Odessa Regional Institute of Public Administration
Published: May 2022

The value of the business plan of Ukrainian small and medium enterprises for small enterprises is substantiated in the article. However, the practical activities of domestic enterprises, this tool is not used enough. The main reason is the reluctance of the business owner to spend time on issues and the desire to start a business. It is proved that the effectiveness of business planning depends on the fact that the monitoring of the implementation of the business plan in the course of current activities. This important task is not performed in small enterprises, however, it applies to small enterprises when it comes to staff who would perform all the additional tasks and the owners' understanding of the need for such control. The paper considers the possibilities of using business planning as a tool for crisis management for small businesses. This requires the management of the subjects to implement this plan certain special knowledge, skills that do not work in the process of developing types of plan. They create this for SMEs even more, because they require even more universal workers who are able to take into account the requirements of the crisis situation, or get the cost of third-party services. The article finds that the variety of purposes for which business plans can be formed does not extend to small and medium enterprises in Ukraine. In domestic practice, the planning of a majority enterprise is used to raise funds and justify projects, as this is usually caused by external initiative. At the same time, other goals, such as enterprise risk management and generalization and evaluation of current activities are formed on the initiative of the enterprises themselves, and therefore are practically not implemented in the studied group of enterprises. The cost of business planning is a deterrent to its operation of small and medium enterprises. This is due to an objective reason – limited financial resources in small farms and subjective – the desire to save them on the development of a business plan. One of the main uses of business plans is to raise funds from various sources. At the same time, high-quality business planning reduces the ability of small and medium-sized enterprises to convince investors and credit institutions. Business planning makes it possible to plan the needs of raw materials to segment the market. These two areas are problematic in the economic activities of the studied enterprises.
IMPROVING APPROACHES TO EVALUATION OF EFFICIENCY OF ENTERPRISE STAFF IN MODERN CONDITIONS
Authors:   Mukachevo State University, Shashovec Yolana
Published: May 2022

The purpose of the research conducted in this article is to substantiate the need for a broader interpretation of the essence of staff performance and develop new approaches to its evaluation. The relevance of the topic is determined by the fact that employees of the enterprise are its key resource, from the efficiency of its use depends on the final results of the business entity. The article substantiates the need to expand the content of the category "labor efficiency" in order to more accurately assess the useful outcome of the use of labor potential of the enterprise or economy of the country. It emphasizes the expediency of distinguishing between the concepts of "productivity" and "efficiency" of staff work in the process of evaluating its results. The peculiarities of determining and evaluating the efficiency of work of different categories of personnel: workers, specialists, managers are described. The useful effects and results of labor activity of these categories of workers on the basis of which it is expedient to carry out an estimation of efficiency of their work are named. The article also defined differences in understanding the content of work efficiency in terms of different subjects : the company, its employees, the state and society. It is emphasized that there is a direct interdependence between the level of staff satisfaction with working conditions and remuneration for it and the productivity of their work from the point of view of the enterprise. The concept of "social efficiency of work" is revealed, which is determined by the complex positive result of work for different subjects of activity and at different levels of management of economic processes. The importance of finding reserves and creating conditions for increasing the productivity of enterprise personnel in order to form a resistant competitive advantages in the market is substantiated. Emphasis is placed on the variety of internal and external factors that affect the degree of return on the use of labor potential of employees of the enterprise, and the importance of continuous monitoring of these factors. The practical significance of the article is that the recommendations developed by the author to assess the effectiveness of different categories of workers can be used to improve management decision-making processes in enterprises.
MUNICIPAL MARKETING AS A TOOL FOR COMMUNITY DEVELOPMENT
Authors:   Poltava V.G. Korolenko National Pedagogical University, Stepanenko Sergii , Sakalo Oleksandr ,   Poltava V.G. Korolenko National Pedagogical University, Nepokupna Tetiana ,   Poltava V.G. Korolenko National Pedagogical University
Published: May 2022

The article summarizes theoretical and practical data on territorial marketing as a contemporary concept that contributes to the formation of tourist attractiveness of domestic communities. The authors emphasize that the key task of community development is to improve the standard and quality of life of their residents. The researchers note that, in modern conditions, the territorial marketing tools can successfully stimulate socio-economic development at both national and local levels. The authors identify the overall goal and main objectives of municipal marketing, generalize the approaches to the definition of the main target groups of territorial marketing, in particular tourists, and substantiate the necessity of the analysis of those groups. The researchers also identify the subjects of territorial marketing and clarify the main purpose of their activity. They conclude that according to the marketing approach, the territory is viewed as a kind of territorial product or geo-commodity, and its value is associated with limited favorable geographical conditions. In the context of territorial marketing, four classic elements (4P) of the marketing complex (marketing-mix) are considered: a) product; b) price; c) place; d) promotion. The authors highlight the main sections of marketing strategy. They analyze the main groups of community marketing strategies in detail: image marketing, attractiveness marketing, infrastructure marketing and marketing of the population and staff. The researchers suggest a comparative analysis of marketing strategies of domestic communities (for example, the cities of Vinnytsia and Melitopol, as well as Zvaniv village united territorial community of Donetsk region), on the positioning and promotion of local tourist products. The authors give the successful examples of territorial marketing, determine theoretical principles and provide practical recommendations for the formation of the territorial brand. They explain the role of the tourist brand book in the implementation of the marketing strategy of territorial units and the formation of a positive image of the region.
CITY MARKETING IN THE SYSTEM OF STRATEGIC TERRITORIAL MANAGEMENT
Authors:   Sumy National Agrarian University, Poroskun Sergey
Published: May 2022

This article considers the strategic aspect of management as the basis of socio-economic development of the territory. The main elements of the city's marketing, as well as the requirements and tools of strategic development of the territory are considered. The necessity of formation of strategic policy of development of the region is substantiated, marketing tools of influence on investment attractiveness of the region are defined. Emphasis is placed on improving the methods of regional marketing in the management system. The main goals and objectives of urban marketing are identified, its role in shaping the city's development strategy is outlined. The algorithm of urban development strategy has been modernized. One of the priority marketing strategies of the metropolis is highlighted – marketing the image of cities and urban areas. The main trends in the development of modern cities – decentralization and, consequently, growth of economic opportunities, as well as globalization of the economy. Today, neither a favorable geographical location nor the availability of natural resources alone can guarantee the economic success of the territory. Cities are increasingly becoming actors in the world economy and are forced to compete with each other for various benefits, such as the best skilled workforce, investors and other resources. The urban area becomes a full-fledged seller of goods and services and a participant in the market, and therefore, it must apply marketing technologies similar to those applied to enterprises. The territory can be developed at the expense of various sources – at the expense of internal sources of the territory or at the expense of external sources of the territory. In the case of internal sources, the main task will be to create the preconditions for them to remain in the territory and receive further development. In the case of external resources in relation to the territory, the task will be to attract attention to the territory, attract resources to the territory. opportunities will be presented to obtain better conditions for exertion and self-realization of the individual.
MANAGEMENT AUDIT AS A TYPE OF PROVISION OF CONSULTING SERVICES
Authors:   Uzhhorod National University, Kolisnyk Halyna , Geley Liudmyla ,   Lviv National University named after Ivan Franko, Shuliko Andrii ,   Uzhhorod National University
Published: May 2022

The interaction of consulting services and audit is investigated in the article. It has been proven that modern consulting is not limited to providing advice, but contains a number of processes from collecting and analyzing information to implementing recommendations. The process of development and improvement of the theoretical basis of domestic audit and problems of theoretical and methodological nature is considered, there is a need to understand the essence of management audit. The necessity of audit in the context of socio-economic and socio-political transformations taking place in Ukraine is studied, its interpretation from the newest organizational-legal, information-methodical, technological and other positions is given. Different authors have considered the interpretation of the terminology "operational audit", "management (production) audit", "audit of economic activity". The current system of regulatory regulation of auditing activities in Ukraine and the provision of services for mandatory audit of financial statements to provide audit entities, which was developed on the basis of the Law of Ukraine "On Auditing Financial Reporting and Auditing". It has been proven that auditing is a service provided within the framework of rigid tools in the process of working with the financial side of the customer's activities, and the consultant is largely focused on his own set of methods and ways to solve customer problems. It was found that consulting services differ from audit time in the performance of work, and the difference in the provision of audit services is not only in its objectives, but also in the method of financing services. The role and place of auditing as a highly qualified professional activity are studied. The relationship of management audit with operational audit, production audit and audit of economic activity, which are widely used at present, is considered. It is proved that the relationship between management audit and management consulting should be considered in the context of service provision, given that one and the other service can occupy two positions: on the one hand, have an internal nature, independently carried out by structural services , and on the other hand – external independent specialists in the field of auditing, in general, and management audit.
ЕNSURING HIGHLY COMPETITIVE CAPACITY OF THE ENTERPRISE IN THE PRODUCTION OF ORGANIC PRODUCTS
Authors:   Poltava State Agrarian University, Kalyuzhna Yuliia , Koshova Larysa ,   Poltava State Agrarian University, Yasnolob Ilona ,   Poltava State Agrarian University
Published: May 2022

Changes that are happening in competition conditions require of enterprises new approaches to production, as consumers' needs are high quality products, which led to the article to consider the basic principles of production of competitive organic products. It is because of receiving high-quality products the consumer prefers a certain producer. The aim of the article was to identify the main trends in the development of the organic market of the country. Analyze the domestic market of Ukraine, as well as study the dynamics of exports of certified organic products from Ukraine. In the conditions of intensification of competition the role of organic production for maintenance of sustainable development of territories grows; increasing the competitiveness of enterprises; efficient use of land, material and labor resources; increasing the level of healthy nutrition of the population; achieving social and environmental development of society. In addition, the definitions of "competitive capacity" and "organic production" of different scientists were considered in the article. The development of organic production and its relationship with competition was considered. Thus, the introduction of organic production is one of the conditions for increasing the competitive capacity of the enterprise, both in domestic and international market. For further analysis of the production of organic products, the article determined the place of Ukraine in the rating of international competition using the Global Competitiveness Index. The organic market of the country was analyzed, namely: the number of operators of organic production, the size of the area of agricultural land for organic purposes, the volume of sales of basic organic products in the domestic market. It was determined that dairy products take first place, cereals and grains, flour, seeds take second place, vegetables and fruits take third place in terms of sales of domestic organic products in Ukraine. As developing the domestic market of organic products, the country is increasingly involved in the international market, entering the world leaders in terms of area of agricultural land used for its growing, increasing offered products range and geography of deliveries, the article shows the main exporting countries of organic products.
IMPROVEMENT OF LABOR TAXATION AND SOCIAL INSURANCE IN UKRAINE: PROBLEMS AND PROSPECTS
Authors:   Taras Shevchenko National University of Kyiv, Osmyatchenko Volodymyr , Savchenko Polina ,   Taras Shevchenko National University of Kyiv
Published: May 2022

For the productive functioning of each state, there are a number of elements of regulation of socioeconomic phenomena and relations, among which the central place is occupied by taxes. Guided by the need to create and maintain a rational level of socio-economic level in Ukraine, the question arises of the completeness and sufficiency of available sources of funding for both the state budget and strategically important trust funds. Taking into account previous domestic and introduced foreign experience in terms of progressive rates, new approaches and different types of taxation, it is necessary to make a number of improvements and incentives to harmonize the economic situation in Ukraine and increase welfare. The article examines the problems and prospects of development of the current state of regulatory mechanisms as a way of state influence, the system of taxation of wages and social insurance. Their role and special significance among a number of other tax revenues in the structure of both local and state budgets are analyzed. Improvements were sought, in particular, in the context of the experience of progressive personal income tax rates in European countries, proposals to reflect in the accounting of personal income tax calculations with social benefits and without social benefits, which will improve control and transparency of its application. Emphasis is placed on the illogicality of the presence of the maximum value of the base for accrual of unified social tax, but the lack of such for personal income tax and military tax. The shortcomings of the regulatory framework for the new tax burden – military tax. Also, the own approach to the improvement of accrual and payment of unified social tax through the introduction of a progressive scale of this tax rate in accordance with the size of the enterprise is substantiated and proposed. Conclusions were made on the observance of the course of decentralization of power and, as a result, the growth of productivity of financial, economic, political and social properties of taxes on wages and social insurance (personal income tax, military levy and unified social tax).
CREATING A BRAND BASED ON ARCHETYPES IN ENTERPRISE MANAGEMENT
Authors:   Zhytomyr Polytechnic State University, Burachek Igor , Verstova Vita ,   Zhytomyr Polytechnic State University, Yarmolyk Dina ,   Zhytomyr Polytechnic State University
Published: May 2022

Information and technology are available because eliminating differences in the qualitative characteristics of the product in a relatively short time. Therefore, it is important to stand out from the competition. Not many companies manage to «hear» their consumers, because, for the most part, marketers turn to the external aspirations of consumers. Archetypal psychology helps to find and form the archetype of a brand and turn it into a powerful brand that hears the consumer and embodies what he wants to see in it. The article examines the methodological and practical principles of creating and developing a brand based on archetypes. The role of the brand in human life in terms of individualization is described. The importance of the role of the brand in the success of the enterprise is determined. The importance of creating and developing a brand based on archetypes is substantiated. The similarity of the process of brand development of a company and an individual is outlined. The concept of «archetype» and the history of the distribution of archetypes depending on the main stimuli are considered. The archetype is the first image, which reflects the universal model of the plot. Archetypes of elementary ideas. The main building of the organization of human education is in a universal form. The basic methodology for brand development based on the archetype is proposed, as well as the points that are the control in the end for the correctness of the defined archetype for a particular enterprise. The role of myth in creating a brand based on an archetype is determined. Was determined the head stimuli that guide specific groups of archetypes. Specific steps for archetypal brand positioning have been identified. Each of the sections contains some questions that will help determine the archetype of the studied enterprise. The author's method for comparing the studied object with competitors is offered. The role of the head of the company in positioning the company, the basis of which is the archetype of the brand, is determined. The main reasons for the creation and development of the company's brand based on the archetype are substantiated.
KNOWLEDGE AND EMOTIONAL INTELLIGENCE AS THE OBJECTS OF ADMINISTRATION IN THE MANAGEMENT SYSTEM
Authors:   Lviv Polytechnic National University, Zakharchyn Halyna , Zakharchyn Nadiia ,   National Technical University of Ukraine «Igor Sikorsky Kyiv Polytechnic Institute»
Published: May 2022

The article justifies the feasibility of attributing knowledge and emotional intelligence to the objects of administration in the management system. It characterizes the main functions of knowledge and emotions, which gives rise to determining their place in the system of general management functions. The work indicates that knowledge and emotional intelligence give new meaning to managerial and organizational activity, becoming both the subject's resource and management object. It develops the theoretical approach to displaying the contentfunctional form of manifestation of the knowledge and emotions' components in the general and personnel management systems. The article systematizes personnel management challenges that need to be addressed using emotional intelligence in managerial practice. It highlights and argues that knowledge and emotional management are concrete and entirely autonomous functions in the system of general management functions, however, they share some common characteristics which qualitatively deepen their semantic content. The study compiles common characteristics of knowledge and emotional management and extracts specific challenges of each. It notes that the common denominator of knowledge management and emotional management is the human factor that prejudges both the unity of the aim of achieving the competitive advantage and succeeding and the choice of motivational methods regarding the interest which is the best incentive for each individual. Therefore, the higher management task is to find the common interest that would correspond to the organizational mission and facilitate the fulfillment of every person's needs and wishes. The article points out that not only the stimulative factor but also self-management are important as the high level of awareness of the need for individual development and acquisition of professional and emotional competency. Consequently, the interaction of both factors leads to the synergetic effect of accumulating intellectual and social capital. The article indicates that in the context of emotional management, emotional activity is, in the first place, aimed at the optimization of an organization's emotional atmosphere, which is one of the manager's responsibilities and one of the main competencies. It marks the important role of emotional management in the knowledge community due to the combination of group intelligence, collective thinking and organizational knowledge, and the combination of human intellectual and emotional maturity.
ACCOUNTING AND TAXATION OF CRYPTOCURRENCY IN CONDITIONS OF INSTABILITY OF CURRENT LEGISLATION
Authors:   ERIHE «Kamyanets-Podilsky State Institute», Kushnir Lyudmyla , Korkushko Oleg ,   ERIHE «Kamyanets-Podilsky State Institute», Godniuk Irina ,   ERIHE «Kamyanets-Podilsky State Institute»
Published: May 2022

The use of electronic money in Ukraine is growing rapidly from year to year, however, their issue in accounting remains insufficiently studied. Appropriate note that today there are a number of significant inconsistencies in regulations that regulate the use of electronic money both among themselves and in the order of their accounting. The article considers the theoretical and methodological principles of accounting and taxation of cryptocurrencies: approaches to defining the concept of "cryptocurrency", global trends in the regulation of cryptocurrency transactions, general views of domestic scholars on this issue. Cryptocurrencies are completely new economic and legal phenomenon other than traditional fiat or electronic money. Cryptocurrencies are decentralized convertible digital currencies that are based on mathematical principles that are generated and managed automatically using software. In parallel with the introduction of cryptocurrency, technology has become widespread Вlockchain, on the basis of which the most popular cryptocurrency in the world operates – Вitcoin. Given the growing public interest in cryptocurrencies, stock trends, economic benefits and opportunities, and the threats and challenges associated with them, regulatory policies and the legal framework are needed. Without determining the legal status of cryptocurrency, it is impossible to solve the problem of legal, accounting and additional consequences of cryptocurrency transactions. The lack of standards and clear recommendations of the relevant authorities necessitated the search for and systematization of international accounting practices and financial reporting on cryptocurrency transactions and their taxation. Today, on the one hand, the fact of the broad cannot be denied distribution of operations with cryptocurrencies and their use, and on the other – the fact of the concept of cryptocurrency in national legislation, determination of its legal status. Based on the system of publications on the functioning of electronic money, the main problematic issues of theoretical and practical nature, which are in the accounting during the reflection of transactions with the availability and movement of cryptocurrency, which will direct the development of comprehensive accounting and information support for the functioning of cryptocurrency in Ukraine.
THEORETICAL AND METHODOLOGICAL ASPECTS OF TOURIST LOCAL SCIENCE
Authors:   Separated Subdivision National University of Life and Environmental Science of Ukraine «Berezhany Agrotechnical Institute», Gerasymiv Zoriana , Lygovi Bogdan ,   Separated Subdivision National University of Life and Environmental Science of Ukraine «Berezhany Agrotechnical Institute», Litvinov Vitaly ,   Separated Subdivision National University of Life and Environmental Science of Ukraine «Berezhany Agrotechnical Institute»
Published: May 2022

The article investigates the theoretical and methodological principles of tourist local lore. Studying the tourism potential of countries and presenting research results for the needs of the tourism industry is important today, as the tourism industry is developing rapidly, more and more countries specialize in providing tourism services, expanding their range. Tourism is important for the socio-economic development of countries and regions, affects their role in the world community as an area of international specialization. The functions are defined and the principles of tourist local lore are revealed. The main functions of regional studies are informational, educational, constructive, developmental, educational. The principles of regional studies are chorological, regionalism, complexity, genetic, global, ecological, humanistic. The importance of information technologies for tourism, in particular geographical information systems, is considered. The connections of tourist local lore with other sciences are given. It is analyzed that promising tasks of tourism geography are the study of lifestyles of different countries, expanding the boundaries of tourism, assessing the development of tourism in different countries, studying international experience in the use and reproduction of tourism resources, coverage of tourism policy. The peculiarities of regional studies for the needs of tourism are determined. The study of certain components of the natural environment, architectural monuments, cultural heritage, recreational opportunities, the formation of a positive "tourist image" of individual territories and countries contribute to the development of tourism business, attract domestic and foreign investment, solve economic and environmental problems. The scheme of tourist and local lore research is offered, the main sections of which are: general information about the country, geographical location, natural conditions and resources, population, history of settlement and development of the country, economy, territorial differences, tourist formalities. It is indicated that the results of research of tourist local lore are used by organizers of tourist activity and consumers of tourist product.
FUNDAMENTALS OF THE SYSTEM OF FARMS’ COMPETITIVENESS MANAGEMENT
Authors:   Lviv National Environmental University, Hnatyshyn Liudmyla , Velykyi Roman ,   Lviv National Environmental University
Published: May 2022

The article is devoted to revealing the theoretical essence of the category of “competition”. The authors stress on the importance of studying the problem of competitiveness management because it is a necessary condition to achieve farms’ profitability in the future. Competitiveness is a prerequisite for future farm profitability. Competitiveness management is focused on strategic changes in farming environment. The dynamic external environment of farms’ operation requires their fast response to make operative decisions, continuous development and correction of tactic and strategic plans. It is noted that increase of the level of competitiveness is an element of general management of farms. Moreover, management of farms’ competitiveness should be not just a key goal of farmers, but the task of regional and national development. The process should result in maintenance of high living standards of rural residents, creation of favorable conditions for comfortable living on rural area, moderation and decrease of disproportion in the levels of social-economic development of rural territories. The research outlines the integrated complex of the external and internal factors’ impact on the level of farms’ competitiveness. In terms of management, impact of each factor sets tasks for managers. It is substantiated that competitiveness depends on the degree of farms’ innovative development. The authors identify main structural elements of the systems of farms’ competitiveness management. Specificity of the farms’ competitiveness management is determined by the character and volume of production; specialization and opportunity of production diversification. Inconformity of actual and expected levels of farms’ competitiveness forces the need of a managerial decision or managerial impact to bring the actual conditions to the expected ones. It is determined that a key task of the farms’ competitiveness management is to maintain permanent long-lasting rise of competitive advantages in the changeable conditions of external environment. The result of this process should be ensuring high living standards of rural residents, creating favorable conditions for comfortable living in rural areas, reducing disparities in the levels of socio-economic development of rural areas.
ЗРОСТАННЯ НАКОПИЧЕННЯ СУХОЇ БІОМАСИ ЗЛАКОВИХ БІОЕНЕРГЕТИЧНИХ КУЛЬТУР ЗА МІКОРИЗАЦІЇ ЇХ КОРЕНЕВОЇ СИСТЕМИ
Authors: Димитров С. Г. , Саблук В. Т.
Published: May 2022

Метою даної статті є встановлення впливу мікоризації кореневої системи злакових біоенергетичних культур – міскантусу гіганського і проса прутоподібного на зростання накопичення сухої біомаси. За даними досліджень встановили, що використання везикулярно-арбоскулярних грибів Tuber melanosporum VITTAD. і Trichoderma harzianum RIFAI (препарати Мікофренд і Міковітал) та бактерій Bacillus subtilis Cohn. (препарат Флоробацилін) за передпосівного їх внесення сприяє істотному зростанню накопичення сухої біомаси рослин злакових біоенергетичних культур, таких як просо прутоподібне (Panicum virgatum L.) і міскантус гігантський (Miscanthus×giganteus). Зокрема, у варіантах з препаратом Мікофренд (гриб Trichoderma harzianum RIFAI) врожайність сухої біомаси рослин проса прутоподібного становила 10,57 т/га, що на 29,3 % більше ніж у контролі. У варіантах з препаратами Флоробацилін (бактерії Bacillus subtilis Cohn.) і Міковітал (гриб Tuber melanosporum VITTAD.) ці показники були відповідно на 13,1 і 22,8 % більшими за контрольні. Урожайність сухої біомаси рослин міскантусу гігантського у варіантах з препаратом Мікофренд (гриб Trichoderma harzianum RIFAI) становила 34,9 т/га, що на 21,0 % більше ніж у контролі. У варіантах з препаратами Флоробацилін (бактерії Bacillus subtilis Cohn.) і Міковітал (гриб Tuber melanosporum VITTAD.) ці показники були відповідно на 6,0 і 14,2 % більшими за контрольні. Висновки. Викори- стання мікоризоутворювальних грибів і азотфіксувальних бактерій за прикореневого їх внесення сприяє значному зростанню накопичення сухої біомаси рослин злакових біоенергетичних культур проса прутоподібного і міскантусу гігантського. У дослідах мікоризоутворювальних грибів і азотфіксувальних бактерій за прикореневого їх внесення фотосинтетичний потенціал був більшим за контроль на 4,0–21,9 %. У дослідах мікоризоутворювальних грибів і азотфіксувальних бактерій за прикореневого їх внесення чиста продуктивність фотосинтезу була більша за контроль на 3,6–22,0 %. У дослідах мікоризоутворювальних грибів і азотфіксувальних бактерій за прикореневого їх внесення площа листкової поверхні була більша за контроль на 4,2–19,0 %. У дослідах мікоризоутворювальних грибів і азотфіксувальних бактерій за прикореневого їх внесення маса листків була більша за контроль на 7,8–28,6 %.
WAYS OF THE CADMIUM ACCUMULATION MONITORING IN SUNFLOWER AND OTHER CROPS: OVERVIEW
Authors: Юаньчжи Фу , Троценко В. І.
Published: May 2022

Steady trend of the last salt is an increase in the total concentration of dangerous elements and their compounds in agricultural soils. The consequence of this process is the growth of requirements for crop quality and the intensification of research aimed at forming a theoretical basis and finding practical ways to solve this problem. With the development of industry, Cd pollution becomes more and more serious, which poses a serious threat to agricultural production and human health. Cadmium (Cd) is an important pollutant in farmland soil. Breeding of low Cd accumulation crops can reduce the risk of heavy metal removing into the human food chains and can solve the problem of food safety production in contaminated soil. Therefore, studies on Cd absorption and accumulation in crops have attracted the attention of researchers all over the world. The possibility of solving this problem (to create vatieties with low Cd accumulation) by selection methods in particular, sunflower, rice, wheat, soybean and maize, is considered in the article. From the other hand, the ability of individual crops and varieties to accumulate of high concentrations of harmful elements in the future can be realized as a separate selection and technological direction for the remediation of agricultural land. This paper reviews and summarizes the physiological characteristics of uptake, transport and antioxidant response of crops to Cd stress. The differences between them indicate that different crop varieties adopt different adaptation strategies to Cd stress. The characteristics of Cd accumulation in several crops such as sunflower are expounded. Methods to reduce Cd uptake in crops and breeding strategies for low Cd are put forward. Finally, the problems and prospects of low Cd breeding are put forward. In order to further promote the breeding of Cd low accumulation crops, the breeding utilization should be strengthened in the future, too. It will provide important theoretical guidance and ideas for reducing Cd uptake in crops and low Cd breeding in the future. The relevance of the problem of the cadmium controlling migration along the food chain determines the need of experimental studies, primarily in countries with the dominance of sunflower in the сrops area structure.