bluuebunny/crossref_metadata_2025 huggingface dataset:
Perbandingan Pemakaian Satu Drain dengan Dua Drain Aktif Terhadap Volume Seroma dan Lama Pemakaian Drain Paska Modified Radical Mastectomy di RSUP Sanglah Denpasar
Authors: Christian Jasmine Stephanie , Adiputra Putu Anda Tusta , Wiargitha I Ketut
Published: July 2021

Latar Belakang: Modified Radical Mastectomy (MRM) adalah salah satu pilihan terapi untuk kanker payudara. Komplikasi paska operasi meliputi hematoma, seroma, infeksi luka operasi, dan lainnya. Tujuan pemasangan drain segera setelah MRM adalah untuk mengalirkan seroma itu sendiri. Protokol penempatan drain dan lama pemakaian saat ini masih kontroversial. Hal ini menjadi dasar penelitian ini untuk melakukan perbandingan pemakaian 1 drain dan 2 drain aktif terhadap volume seroma dan lamanya pemakaiannya, dengan harapan 1 dan 2 drain memiliki fungsi yang sama paska MRM. Metode: Jumlah sampel penelitian 50 eligible subjek dibagi menjadi 2 kelompok (25:25) yaitu kelompok 1 drain dan kelompok 2 drain, dimana subjek merupakan penderita kanker payudara stadium III yang mendapatkan modalitas terapi MRM. Penelitian ini menggunakan rancangan prospective comparative study, yaitu berawal dari 2 kelompok yang diikuti dari awal tindakan sampai drain dilepas atau total volume seroma kurang atau sama dengan 50 cc / 24 jam pada masing masing kelompok. Hasil: Dari 50 responden pada kedua kelompok didapatkan hasil perbedaan rerata volume seroma antara kedua kelompok 88,34 ml dengan nilai P 0,261 (p>0,05). Hasil ini menandakan tidak terdapat perbedaan secara statistik pada kedua kelompok. Begitu juga halnya dengan rerata lama pemakaian dengan 0,48 hari dengan nilai p = 0,404 yang menandakan tidak terdapat perbedaan yang signifikan pada lama pemakaian dengan 1 dan 2 drain. Kesimpulan: Dari hasil penelitian ini, dapat disimpulkan bahwa pemakaian 1 atau 2 drain sama-sama berfungsi efektif sebagai drainase. Sehingga saran dari peneliti pemakaian 1 drain sebenarnya cukup untuk digunakan sebagai drainase paska MRM.
ANALISIS IMPLEMENTASI PRO-POOR BUDGETING PEMERINTAH KOTA SALATIGA DI MASA PENDEMI COVID-19 TAHUN 2020
Authors: HADIWIJOYO SURYO SAKTI , HERGIANASARI PUTRI
Published: July 2021

BSTRACTThe Covid-19 pandemic has implications for the welfare level of the people of Salatiga City. This study aimsto analyze the implementation of Pro-Poor Budgeting in the Salatiga City Government during the Covid-19Pandemic. The research is limited to the application of Pro-Poor Budgeting for the City of Salatiga in 2020.The method used is descriptive qualitative with interviews and field studies to the Bappeda of Salatiga City.The results of the research on the implementation of budgeting for poverty reduction programs have taken intoaccount the principles in Pro Poor Budgeting, namely the target is the poor, focuses on the root causes ofpoverty, maximizes benefits for the poor and involves the participation of the poor. In conclusion, in theimplementation of Pro Poor Budgeting, there are three strategic issues that are the focus of attention, namelysynchronization of data on poor families with data from communities affected by Covid-19 from fosteredpartners owned by Regional Apparatuses, Standard Operating Procedures (SOP) for program implementation,especially those related to communities affected by Covid-19 and innovative activity programs that have thepower to improve the community's economy. In addition, the success of the implementation of Pro PoorBudgeting and the handling of strategic issues is influenced by four aspects, namely bureaucratic structure,resources, disposition, and communication.

Keywords: Policy Implementaion, Covid-19 Pandemic, Salatiga City Government, Pro Poor Budgeting,
Moot Court as Learning Method for Bachelor of Law: Towards Progressive Legal Education
Authors: Suartha I Dewa Made , Martha I Dewa Agung Gede Mahardhika
Published: July 2021

Moot court is onepractical learning method of procedural law learning that must be given to undergraduate law students. This learning method as a framework initiated by John Dewey as the achievement of progressive legal education, especially in criminal justice practices. The purpose of this learning method is to provide students with a deepening of criminal justice both based on theory and practice as well as provide opportunities for students to carry out the criminal trial practice by taking examples of criminal case decisions that have obtained permanent legal force. This paper specifically discovers, studies, analyzes and provides deepening related to criminal justice based on theory and practice for law students at the level of the Bachelor of Law program to obtain a progressive legal educationThe method used in this paper is empirical legal research method using primary data and secondary data based on a purposive sampling model with deep-interview concerning the practice of the moot court in law higher education. The results of this study indicate that students have gained a deepening of criminal procedural law, particularly in the implementation of criminal justice guided by supervisors and legal practitioners as tutors and instructors. This study also suggestedthat students have been able to practice criminal justice as true as actual criminal trials accompanied by supervisors and legal practitioners as their mentors in achieving progressive legal education.
Potensi Pendaftaran Indikasi Geografis Kopi Lereng Semeru oleh Pemerintah Daerah dalam Menghadapi ASEAN Economic Community
Authors: Hidayah Khoirul , Nasyi’ah Iffaty
Published: July 2021

Kopi adalah salah satu produk pertanian yang mempunyai peluang pasar di luar negeri. Kabupaten Malang memiliki produk kopi yang ditanam di lereng semeru yang telah diekspor ke luar negeri. Kabupaten Malang sampai pada saat ini belum mendaftarkan satupun produk unggulan pertanian yang memiliki indikasi geografis (IG). Persoalan yang dikaji dalam artikel ini adalah upaya apakah yang sudah dilakukan pemerintah daerah Kabupaten Malang guna memberikan perlindungan hukum dalam bentuk pendaftaran IG bagi masyarakat petani kopi lereng semeru dalam menghadapi pasar bebas ASEAN Economic Community dan bagaimanakah upaya tersebut ditinjau dalam perspektif keadilan. Artikel ini merupakan penelitian yuridis sosiologis dengan pendekatankualitatif. Upaya yang sudah dilakukan oleh Pemerintah Daerah Kabupaten Malang dalam memberikan perlindungan hukum bagi masyarakat petani lokal adalah pada tahun 2015mengajukan penganggaran pendaftaran IG Kopi Robusta lereng semeru kepada Bupati, namun belum mendapatkan persetujuan dari Dewan Perwakilan Rakyat Daerah (DPRD) Kabupaten Malang.Upaya pemerintah daerah dalam memberikan perlindungan kopi lereng Semeru sebagai kekayaan masyarakat tradisional melalui IG merupakan upaya  memberikan keadilan bagi masyarakat lokal. Keadilan dapatterwujud denganmemberikan kebahagiaan masyarakat lokal melalui diakuinya kopi lereng semeru sebagai IG dan juga mampu memberikan kemanfaatan yaitu semakin dikenalnya kopi lereng semeru di pasar global.
The Profit-Sharing System Between Landowners and Cultivators of Tobacco : Islamic Economic Law Perspective
Authors: Susanti Dyah Ochtorina
Published: July 2021

This research aims to find profit-sharing system between landowners and cultivators of tobacco based on Islamic Economic Law, so that it can be used by landowners and cultivators to cooperate in cultivating  tobacco fields. The method in this research using the normative legal research with the statute approach, and conceptual approach. The  results of the study in the form of 3 (three) forms of profit-sharing systems between landowners and tobacco cultivators according to Islamic economic law, which can be used, namely muzara'ah, mukhabarah, and musaqah. In the final part of this research, the researcher also provides advice to landowners and cultivators to put the cooperation agreement into written form, to prevent conflicts and disputes in the future. Further suggestions are addressed to the Government. The government needs to socialize the production sharing system in agriculture according to Islamic economic law.
Novo marco legal sobre regularização fundiária: novos conceitos, velhos dilemas
Authors: Câmara Andreza Aparecida Franco
Published: July 2021

O presente estudo abordará sobre a nova lei geral de regularização fundiária editado em 2017. Objetivo – Pretende-se analisar os principais aspectos do novo marco legal de regularização fundiária e examinar o instituto da legitimação fundiária e as principais teses de inconstitucionalidade apresentadas da Ação Direta de Inconstitucionalidade (ADI). Materiais e Métodos – Apresentando metodologia qualitativa, por meio do método hipotético-dedutivo será empregada a revisão de literatura, a análise de legislação e jurisprudência dos tribunais superiores.  Resultados – Verificou-se que a legislação flexibilizou alguns procedimentos anteriormente previstos em outras normas, com o propósito de resolver situações fundiárias por meio da titulação dos ocupantes, criando institutos jurídicos que se confrontam a ordem constitucional vigente. Conclusões – Conclui-se que a Lei nº. 13.465/2017, ao reestruturar os regimes de regularização fundiária urbana, com ênfase na distribuição de títulos de propriedade, embora estabeleça critérios de acesso da população de baixa renda, reforça a desigualdade social ao contribuir para a concentração de terras.
Educação digital, proteção de dados pessoais e novos espaços de trabalho jurídico
Authors: Vasconcelos Stela Tannure  Leal de
Published: July 2021

Este artigo tem o objetivo de analisar como mecanismos de educação digital – para o ensino jurídico e em outros campos pedagógicos – podem contribuir para a promoção de uma cultura de proteção de dados pessoais, assim como para a reconfiguração das carreiras jurídicas e surgimento de novas possibilidades de atuação para o operador do Direito. Essa análise é realizada através de uma pesquisa bibliográfica de viés descritivo, utilizando-se de fontes predominantemente jurídicas que pesquisaram os temas de educação digital, proteção de dados pessoais e o comportamento de atores e profissões jurídicas diante de inovações tecnológicas. Observou-se que a área do Direito, tradicionalmente conservadora na aproximação com questões tecnológicas, possui potencialidades de sofisticação da tutela da proteção de dados pessoais através da aproximação com a educação digital.
The Impact of a Digital Vaccine Consent Form in a Large Community Pharmacy Chain
Authors: Unal Aylin , Spakrman Amy , Nadpara Pramit , Goode Jean-Venable R.
Published: July 2021

Background: A large community pharmacy chain implemented a new digital platform to eliminate the need for patients to fill out a traditional vaccine consent form in the pharmacy. The new digital vaccine consent form allowed patients to complete the form online, where it was transmitted directly to the pharmacy’s network.
Objectives: To identify the characteristics of patients who used an online digital vaccine consent form to receive vaccinations and to evaluate patient satisfaction and confidence in utilizing the digital vaccine consent form to receive pharmacy services.
Methods: This three-month prospective study was conducted in the Mid-Atlantic division of a large community pharmacy chain. A 16-question survey was developed using information from the literature to collect demographic information and patient confidence and satisfaction with the digital vaccine consent form. An email was sent to pharmacy staff containing instructions on the procedure for posting a recruitment flyer, distributing the survey post-vaccination, and how to return completed surveys. Univariate and bi-variate analysis were conducted.
Results: Thirty-six participants responded to the survey, majority of participants were female (56%). Two patients used the digital vaccine consent form; both used because it was more convenient and were likely to use the form again. For those who did not use the digital vaccine consent form, 32% feel somewhat unconfident in using digital technologies for pharmacy services. A majority of patients prefer to be notified about new online services by email (39%) or advertisements in the pharmacy (31%). When asked the likelihood of using the digital vaccine consent form in the future, majority stated unlikely (34%) or neutral (25%).
Conclusions: Most participants did not utilize the new digital vaccine form. This provides an opportunity to further engage patients on the availability and use of the digital vaccine consent form in order to advance digital technologies for pharmacy services.
Pharmacists Without Access to the EHR: Practicing with One Hand Tied Behind Our Backs
Authors: Craddock Deeatra S. , Hall Ronald G.
Published: July 2021

Pharmacists are the most accessible healthcare professionals to the public, yet have the least amount of information from the electronic health record available to them. This lack of information makes ensuring that patients are receiving proper medications and monitoring for efficacy and safety a challenge, if not impossible in some situations. Having access to a national electronic health record would provide pharmacists with this needed information to truly engage with prescribers as fellow clinical experts in the field. Sharing prescription information for non-controlled substances would also decrease the likelihood of a patient receiving duplicative therapy from two prescribers or pharmacies that may not know what the other is doing. There are already examples of successful national data sharing including the Prescription drug Monitoring Program for controlled substances as well as the Veterans Affairs healthcare system. Therefore, our profession needs to push for nationwide access to patient electronic health records, which includes all healthcare providers. This will facilitate the inclusion of pharmacists in the optimization of the care of patients who need our expertise in managing their medication regimens as well as build better relationships with prescribing providers.
شاشییێن بەربەلاڤ د رێنڤێسینێدا ل دەڤ قوتابیێن پشکا زمانێ کوردی ل کولیژا پەروەردا بنیات، ل دویڤ ڕا و بۆ چوونێن مامۆستایێن وان
Authors: Sabri Sherzad , Abdullah Nasreen Mohammed
Published: July 2021

ئارمانج ژئەڤێ ڤەکۆلینێ،ئەوە دیارکرنا شاشییێن بەربەلاڤ درێنڤێسینێدا ل دەڤ قوتابیێن پشکا زمانێ کوردی ل پەروەردا بنیات، ل دویڤ ڕا و بۆ چوونێن ماموستایان، و نموونە ئەڤێ ڤەکولینێ یا پێکهاتییە ژ(33) ماموستایێن وانایان ل قۆناغا ئێکێ و دوویێ دبێژن ل دەواما سپێدەهیان و ئێڤاران، کو هەژمارا مامۆستایێن پۆلا ئێکێ (17)نە ومامۆستایێن پۆلا دوویێ (16) نە، ژبۆ جێبەجێکرنا ئارمانجا ڤەکۆلینێ،ڤەکولەران ب دانانا ڕاپرسینێ ڕابووینە کو ژ (32) بڕگەییان پێکدهێت ب شیوەکی کو بەرسڤ لسەر سێ  پێگوهۆران پێکدهێت، ئەوژی ( ب شێوەیەکێ زۆر، ب شێوەیەکی ناڤنجی، ب شێوەیەکێ کێم)، هەروسا ڤەکۆلەران راستگۆی و خۆجهییا ڤەکۆلینێ جێبەجێکرییە ژ تایبەتمەندیێن سایکومتری ل دور پراکتیکرنا ڕاپرسینێ ل سەرنموونا دیارکری کو یا پێکهاتییە ژ (10)شارازیان د بوارێ زمانێ کوردی و ڕێکێن وانەگوتنا زمانێ کوردی و پشتی پراکتیکرنا دووماهییێ و کۆمکرنا پێزانین وداتا و شرۆڤەکرنا ئەوان  و ب کارهێینانا ئاماری یا فاکتەریێن گرێدانا پێرسونی و ناڤەندا مەرجحی (الوسط المرجح) و تاقیکرنا(t-test ) ژبۆ دوونمونیێن سەربەخۆ ئاماژە ب ئەڤان ئەنجاماهاتە دان:

ڕێژەیەیا ڕاو بۆچوونێن مامۆستایێن پۆلا ئێکێ ژ( تاکێن سەمپلێ) ل دور  شاشییێن بەبەڵاڤ د رێنڤێسینێدا ل دەڤ قوتابیێن ئەوان ل پشکا زمانێ کوردی ل پەروەردا بنیات (73%) یە. دیسان جوداهییا ڕاماندارا ئاماری د ناڤبەرا ڕا و بۆچوونێن مامۆستایێن پۆلا ئێکێدا ل پشکا زمانێ کوردی هەیە، د شاشییێن بەربەلاڤ د ڕێنڤێسینێدا ل دەڤ قوتابیان ل کۆلیژا پەروەرابنیات.
ڕێژەیەیا ڕاو بۆچوونێێن مامۆستایێن پۆلا دوویێ (تاکێن سەمپلێ) ل دۆر شاسییێن بەربەلاڤ د ڕێنڤێسینێدا  ل دەڤ قوتابییێن ئەوان ل پشکا زمانێ کوردی ل پەروەردا بنیات (33%)) یە.هەروساجوداهییا راماندارا ئاماری د ناڤبەرا ڕاوبۆچوونێن ماموستایێن قۆناغا و دوویێ ل پشکا زمانێ کوردی هەیە، د شاشییێن بەربەلاڤ د ڕێنڤێسینێدا ل دەڤ قوتابیان.
جوداهییا ڕاماندارا ئاماری د ناڤبەرا ڕاوبۆچوونێن مامۆستایێن پۆلا ئێکێ و دوویێ ل پشکا زمانێ کوردی نینە ، د شاشییێن بەربەلاڤ د ڕێنڤێسینێدا ل دەڤ قوتابیان.و پاشی ڤەکولەر ڕابووینە ب دەرئێخستنا ئەنجام وراسپاردن و پێشنیازان دەربارەی ڤەکۆلینێ.
Evaluación de la eficiencia productiva de los parques eólicos gallegos
Authors: Iglesias-Gómez Guillermo , Seijas-Díaz Amparo
Published: July 2021

El objetivo de este trabajo es evaluar el nivel de eficiencia en la generación de electricidad de los parques eólicos gallegos en el año 2004 mediante técnicas no paramétricas DEA como método principal, y de un modo complementario mediante técnicas paramétricas tanto determinísticas como estocásticas. Los resultados muestran que el nivel de eficiencia medio es bastante elevado aunque existen unidades que teniendo en cuenta las condiciones en que operan no alcanzan niveles adecuados de eficiencia. Esta información puede ser relevante para los promotores de los parques eólicos, el regulador del sector y la sociedad en general.
Building a Financial Social Accounting Matrix for Colombia
Authors: Hernandez Gustavo
Published: July 2021

This document shows a first approach to build a financial Social Accounting Matrix (SAM) for Colombian economy. In order to do it, it is proposed a methodology to build real SAM and T-accounts for financial sector. Finally, I get mix up real and financial accounts in a financial SAM. In particular, this financial SAM can be used as input for IMMPA model.
La distribución regional del capital productivo empresarial en España: Factores determinantes
Authors: Peña Sánchez Antonio Rafael
Published: July 2021

El objetivo planteado en este trabajo es, por un lado, presentar la dinámica territorial del crecimiento desde una óptica distinta a la que utiliza la teoría convencional. La atención se centra en la contrastación de la hipótesis sobre la concentración de la actividad económica planteada por la Nueva Geografía Económica, aplicándose a la localización espacial de actividades en las regiones españolas en el periodo 1980-2000. Por otro lado, se trata de poner de manifiesto cuáles han sido algunos de los factores que explican la concentración regional del stock de capital productivo privado en las regiones españolas, tales como la eficiencia productiva regional, la localización y especialización de la mano de obra, el tamaño del mercado de consumo y la dotación territorial de infraestructuras.
Optimization of the Mechanism of Natural and Climate Risk Insurance at the Macro- and Meso-levels of the National Economy
Authors: Prykaziuk Nataliia , Lobova Oksana , Motashko Tatiana , Prokofieva Olena , Diachuk Hanna
Published: July 2021

Ukraine has geographical conditions for development of different industries affected by natural and climatic factors. It is necessary to optimize the mechanisms of risk insurance. Modifications of the risk insurance, ways to improve its effectiveness are outlined. Selection of a multi-risk solution for the insurer for strategic findings of it as a player is appropriate based on business environment or the nature of the business of the insurers. Algorithms for minimizing uncertainty in relation to the national economy as a whole, based on risk matrices, with zones 0 and FGK algorithms are determined. Insurance mechanisms with elements of game theory are formed. The optimization measures allow concluding hybrid multi-risk contracts and formation of a model of public-private partnership with state support.
The Quest for Fairness: An Empirical Examination of the Determinants of Compensation Satisfaction in Ghanaian Mining Communities
Authors: Twerefou Daniel Kwabena
Published: July 2021

This paper examines the determinants of satisfaction of compensation packages in Ghanaian mining communities using survey data and the logit model.  The results indicate that an improved and highly improved mining effect on livelihood increases the likelihood of households being satisfied with compensation packages by 19.4 and 24% respectively, while a change in satisfaction with compensation negotiation process from not satisfied to satisfied increases the likelihood of a household being satisfied with compensation package received by 18.8%. Also, a change from low pollution level to moderate or high pollution levels decrease the likelihood of households being satisfied with compensation package received by 9.1% and 11.3% respectively. Furthermore, a change in location from the Obuasi village community to Asutifi, Prestea and Tarkwa village communities increases satisfaction with compensation package by 8.7%, 19.6% and 16.1% respectively. A change in the mean variables will lead to a 14.6 per cent likelihood of a household being satisfied with compensation payment received. We recommend the government to improve compensation negotiation process by educating communities on the compensation regulation. There is a need to economically value assets while strengthening regulatory institutions to enable then properly enforce pollution regulations.
Impact Investing. A Practitioner Perspective
Authors: Miguez Martín Sergio , ; CAIA , ; FRM , ; CESGA , ; EFA
Published: July 2021

This paper aims to briefly explore some of the most relevant and practical issues around “Impact investment” proposals from the perspective of a due diligence analyst or consultant. Measurement challenges, implementation issues, the risk of Impact washing and the availability of Impact investments across various asset classes are among the topics analyzed.
The Need to Decarbonise Buildings: Reasons, Challenges and Objectives
Authors: Taltavull Paloma , Pérez Raúl , Juárez Francisco
Published: July 2021

The article addresses the relevance of the real estate sector in climate change control through the decarbonisation of buildings. It presents a case study of an investment portfolio artificially constructed from randomly selected buildings in different Spanish cities and with different uses, evaluated in terms of their structural and energy characteristics. The CRREM tool is used to evaluate the decarbonisation horizon of the buildings between 2018 and 2050, their total emissions and their cost, in relation to the maximum allowed in the agreements signed by the EU in Paris (COP21). From this calculation, an assessment is provided of when buildings will become energetically stranded (energy obsolete) assets and the cost of carbon emitted above permitted levels. These calculations lend transparency to the investment decision-making process facing building owners in the EU over the next 30 years.
Clean-tech Venture Capital Investment in the United States, 1995-2020
Authors: Shachmurove Yochanan
Published: July 2021

This paper studies venture capital investment in the United States, with an emphasis on the Clean-Technology industries. The Clean-Technology industries encompass ventures that compete in markets with products and services that explicitly take environmental issues into account. This paper explores the importance of macroeconomics variables, aggregate venture capital investment on Clean-Technology and investment backed by venture capital. Quarterly data of capital venture investment and number of deals are used for the period 1995-2020. The results indicate that Clean-Tech investment offers investors possibilities for some degree of diversification.
Corporate Governance as a System of Social Interactions: Informational-Analytical and Financial Aspect
Authors: Dyeyeva Nataliya , Malyuga Natalya , Fyliuk Halyna , Grygor Oleg , Skrypnyk Margaryta , Orlova Viktoriia
Published: July 2021

The issues of improving corporate governance as a social interactions system are a management task that is quite complex and urgent. The authors devoted their research to the problems of improving corporate governance as a system of social interactions. The authors studied legislative norms, analyzed the social essence of corporate governance, objective and subjective factors, gave a comparative description of the progressive global models of corporate governance, and the Ukrainian model. To formulate relevant proposals, the authors surveyed 174 respondents, to study whose interests, in their opinion, are primarily implemented in corporations. The generalization of the existing approaches of modern economic theory and practice to understanding and defining the essence of corporate governance made it possible to form a methodology of corporate governance as a system of social interactions, which was positively assessed by the respondents and which will strengthen trust in the company and contribute to the creation of value in the interests of shareholders, employees and other stakeholders, which will lead to an increase in its value of the company by increasing its competitiveness, efficiency and growth. However, in the study, possible obstacles arose, which will be studied in more detail in further investigations by the authors.
Ensuring protection of the competitiveness of farms in the modified macro and micro environment of the multifactor risk
Authors: Vinichenko Igor I. , Trusova Natalia V. , Kalchenko Sergey V. , Pavlenko Olena S. , Vasilev Sergiy V. , Holovko Roman A.
Published: July 2021

The article considers a comprehensive methodological approach to protect the competitiveness of farms in the macro- and micro-environment of multifactor risk, taking into account the balanced component of competitive advantages of small agricultural businesses. From the standpoint of the implementation of the integrated value, multifactorial risk factors in the system of competitiveness protection are substantiated, which are associated with the problems of adequate resource management and ensuring the economic performance of farms in the future. A methodical approach to modeling multifactorial risk is proposed, which determines the simultaneous influence of formative and distributed factors in their direct and cross-activation relative to each other. The interrelation of cross-activation of basic factors of external and internal environment is formed, which provides protection of competitiveness of farms in macro- and micro-environment of multifactorial risk. Based on the results of the sensitivity analysis, the target factors of change for controlling the protection system, factors-levers of management, for influence on the protection system and factors-indicators, for protection of the problem situation are singled out. The level of protection of competitiveness of farms in the economic zones of Polissya, Forest-Steppe and Steppe of Ukraine by factors-indicators is analyzed. The potential level of profitability of economic activity of farms by regions of Ukraine is determined. The influence of the efficiency of farms on the level of their competitiveness is determined and the assessment of multifactorial risk within the production of agricultural products is carried out. Scenarios of cognitive modeling are determined. They determine the impulses of interaction of basic factors and optimal values of weighted coefficients of protection of competitiveness of farms in macro- and micro-environment of multifactor risk.
The rule of law as a fundamental principle of the concept of legal regulation of tax security of Ukraine
Authors: Kasianenko Liubov M. , Kolomiiets Pavlo V. , Popovych Oleh V.
Published: July 2021

The article is devoted to the analytical review of the scientific works of scientists concerning the rational structuring and improving of principles of the tax system. The authors focus on the ambiguity of the views of scientists from other countries on the place and role of individual tax principles as the components of the tax system. The issue of improvement of the tax law system and its rational structuring of principles in Ukraine continues to be relevant. The role of the principles of tax law since Ukraine's independence as part of the Ukrainian legal system, has increased in modern life in terms of absolute performance. The authors of this article focus on the ambiguity of the views of scientists from other countries on the place and role of individual tax principles as the components of the tax system. The background of this research caused on the urgent need to identify the specificities of scientific views of scientists from other countries on tax principles. The research objective is to improve the hierarchical structure of modern Ukrainian system of taxation principles. The results of the analysis of scientific literature from other countries on issues of studies the tax principles are indicating the declarative character of enshrined in the Tax Code of Ukraine principles of tax law. The essence of these 11 principles of tax law is a direct continuation of tax principles of scientists from other countries. However, the practical application of enshrined in the General Part of the Tax Code of Ukraine principles of tax law is problematic in conjunction with the implementation of regulations of the Special Part of this Tax Code.
Economic security of agricultural enterprises in the trajectory of resource flow
Authors: Obydenko Hlib O. , Kredisov Viacheslav А. , Kalchenko Sergey V. , Petrenko Vladimir A. , Bocharova Nataliya O.
Published: July 2021

The article considers theoretical, methodological, and practical aspects of increasing the level of economic security of agricultural enterprises as a system that embodies the state of stable equilibrium of its components in the trajectory of resource flow when the environment changes, taking into account the restructuring of amplification factors. The necessity of a synergetic approach to balancing the state of stable equilibrium of functional components of economic security is proved. It is substantiated that economic security creates such a “security corridor” of the enterprise, which ensures its long-term progressive development, embodying it as a system that changes in response to any changes in the environment; forming a stable trajectory of resource flows; maintaining their synchronicity and rhythm by restructuring the random factors of influence, reducing bifurcation (state of unstable equilibrium), determining the critical point and increasing the amplification (action) of system parameters for further formation of new order imperatives. A methodical approach to the diagnosis of forming components of economic security of agricultural enterprises, which minimizes their number, avoids double counting of coefficients by forming a system of indicators for each component, taking into account the contour of the amplification (bifurcation) of the system equilibrium. The indicators of functional components of economic security of agricultural enterprises were combined. Diagnosis of economic security is carried out and indicators of functional components of agroholdings of Ukraine are identified. The level of economic security and its functional components is forecasted. The model of the optimal level of economic security of agricultural enterprises (agroholdings) in the interaction of isolated parts of components and their agreed indicators is presented.
Methodology for the assessment of geoeconomics potential of agriculture
Authors: Skydan Oleh , Zinchuk Tetyana , Nykolyuk Olga , Voronych Mykhailo
Published: July 2021

Agriculture has always played an important role in the country's economy. Its development and capacity were and is one of the factors of the population's security. That is why there is a need to develop a methodology that would assess the full geoeconomic potential of the country and determine whether the country still has unrealized potential in agriculture, or uses all opportunities for development in this area. The aim of the study is to substantiate the methodology for assessing the geoeconomic potential of the country’s agriculture taking into account its available resources and possibilities. The underlying procedure of the method consists in comparing the results of the use of common resources like land, labor, and capital by different countries. For this purpose, we used the method of the Data Envelopment Analysis (DEA) based on a comparative assessment of the efficiency indicators of the countries that have one specific feature in common. The DEA-analysis considers the result indicators per unit of resources used in agriculture. The efficiency indicators include indicators of economic, environmental and social effects. The target countries for assessment are selected regarding their similarity in terms of resource and political factors, as well as export specialization. The geoeconomic potential of Ukrainian agriculture has become a case study for practical approval of the assessment method. During the study, the following result were obtained: the geoeconomic potential of Ukraine and its competitors were assessed. It was concluded that Ukraine along with France and Spain fully use their geoeconomic potential. It was stated that in countries with the highest level of economic development is a highest level of environmentally destructive effect on the environment.
Legal Analysis of the Tax Legislation of Ukraine in the Field of Alienation and Management of a Real Estate
Authors: Telizhenko Lyudmyla , Lukasevych-Krutnyk Iryna , Storozhuk Iryna , Iskrov Kostiantyn , Kovalko Nataliia , Arnaut Andrii
Published: July 2021

The primary purpose of this study is to carry out a legal analysis of the tax legislation of Ukraine when concluding transactions for the alienation of real estate. The authors face the task of careful and in-depth consideration of both theoretical and practical issues of legal regulation of taxes and fees in the alienation of real estate, the search for effective mechanisms for their collection, improving the tax burden on the taxpayer. This article presents the main aspects of the taxation of real estate transactions, which are subject to notarization. In particular, the provisions of the legislation on the peculiarities of personal income tax, military tax on purchase and sale transactions, real estate by individuals resident and non-residents of Ukraine, as well as the peculiarities of calculating the fee to the Pension Fund of Ukraine for the purchase of real estate are certain generalized functions of a notary as a tax agent exercising tax control.In the analysis of tax law in transactions for the sale of real estate, the authors used a comparative - legal method to identify similarities or differences in tax rates, the effectiveness of regulatory action of official - documentary methods of expression, the descriptive direction of the material prevails.
Integral Assessment of the Financial Security Level of Agrarian Corporations of Ukraine
Authors: Davydenko Nadiia , Titenko Zoia , Mrachkovska Nadiia , Horislavska Inna
Published: July 2021

Issue of providing and assessing the financial security of Ukrainian agricultural corporations is becoming more relevant in the current economic environment. Improving the financial security of the country as a whole and its components is necessary. Improvement of the methodology for assessing the financial security of Ukrainian enterprises in the conditions of difficult economic situation in the country is also required.The development of methodological approaches to improving the assessment of financial security of Ukrainian agricultural corporations is the purpose of this article.In the process of research used scientific methods:modeling was used to determine the impact of economic and financial potential of agricultural enterprises on the level of their financial security; the economic and statistical method were used to evaluate the dynamics of financial security; analysis and synthesis were used to find out the reasons behind the change in the level of financial security; tabular and graphical methods were used to represent the results of the study; abstract-logical method was used in the implementation of theoretical and methodological generalizations.The results of the study are an analysis of the level of financial security of agricultural corporations of Ukraine using an integral indicator. It takes into account the impact of economic and financial factors. Proposals for the formation of the system of financial security of agricultural enterprises were formulated according to the results of the study.
Analysis of enterprise personnel innovative potential in the system of management
Authors: Adamenko Maryna , Zinchenko Olena , Kęsy Marcin , Pohrebniak Anna , Redko Kateryna
Published: July 2021

The article presents the authors’ views on the essence of analysis of personnel innovative potential of an enterprise. Using a system approach, the analysis of personnel innovative potential is considered as one of the functions of the management system. The authors’ method of analysis of enterprise personnel’s innovative potential is suggested, within which the goals, tasks, an object and subjects of analysis, as well as stages of analysis of personnel innovative potential are determined. The sequence and essence of these stages reflect the authors’ view of the analytical procedures concerning the object of analysis and allow selecting relevant analytical tools considering the time domain, the structure of personnel innovative potential and other components. The choice of methods of analysis of personnel innovative potential is substantiated, their characteristic is given within the limits of this research.
Motivational regulators of migration behavior of the population
Authors: Semykina Maryna , Kabai Viktoriia , Luchyk Svitlana , Semykina Anna
Published: July 2021

The article explores migration behavior of the population as an object of motivational influence and regulation. The basic types of mechanism for the regulation of migration behavior of the population are determined. The motivational mechanism of regulating the migration behavior of the population with the settlement of ideological and instrumental blocks is presented. The main tools for regulating the migration behavior of the population are identified. In terms of pointing out the intentions of migration, it is improving the competitive conditions of Ukrainian labor market using a financial and economic wage regulator. Due to the practice of migration – it is social protection of migrants through the application of the regulatory legal framework for the conclusion of interstate agreements and control over the observance of their provisions. Due to the consequences of displacement – it is promoting the effective use of migrants 'cash income through re-emigration programs, tax, investment and credit regulators (support for former migrants' businesses and their employment.
Investment Instruments for Managing Innovative Transformations of the Agricultural Sector to Ensure Sustainable Development in the Context of Globalization
Authors: Mykhailov Andrii Mykolajovich , Mykhailova Liubov , Kharchenko Tetyana , Mohylna Liudmyla , Shestakova Anna
Published: July 2021

Существующие финансовые инструменты былиены для увеличения финансовых ресурсов перед текущими глобальными финансовыми инструментами и устойчивого развития. Подтверждено положительное влияние процессов глобализации на рынок агрострахования, что используется к использованию новых инновационных инструментов. Важность создания Инфраструктурного инвестиционного фонда для решения стратегических задач развития аграрного сектора экономики за счет увеличения расходов субъектов АПК, инвестиций агрокомпаний и привлечение их к торгам. международных организаций. Механизм отбора субъектов АПК был разработан на основе комплексной оценки их требований по привлечению исследуемых финансовых инструментов.Авторы приходят к выводу, что в аграрном секторе Украины наблюдаются положительные изменения благодаря финансовым инициативам, которые были запущены в последние годы. Однако страна находится на начальной стадии успешной реализации. Авторы отмечают, что выбор финансовых инструментов для передачи инвестиционных ресурсов в агробизнесе должен производиться в зависимости от многих факторов. Авторы подчеркивают целесообразность создания Фонда инфраструктурных инвестиций в аграрный сектор Украины со смешанным принципом получения доходов. Такой фонд должен пройти инфраструктурные проекты в аграрном секторе, развитие производственных мощностей по переработке сельхозпродукции, льготные кредиты и многое другое.
The Triadic Approach to Cash Management: Communication, Advocacy, and Legal Aspects
Authors: Kobushko Iana , Tiutiunyk Inna , Kobushko Ihor , Starinskyi Mykola , Zavalna Zhanna
Published: July 2021

The article deals with the study of the ability of cash to be a multifunctional instrument of economic policy, propaganda and legalization of proceeds of crime. Based on the cash analysis of the Republic of Belarus, Georgia and Ukraine, the most common signs and images that increase the confidence of the population and form convictions about the stability of the currency have been identified. Cash has been found to be an instrument for promoting national history and achievements of the country for a long time, considerable territory and one-sided influence. The efficiency of using cash to reliably convey information and maximize its absorption by the population has been proved. The reasons, features and consequences of using cash as a tool for money laundering were investigated. The effect of the volume of cash in circulation on the level of the shadow economy on the example of different countries has been estimated. In the article, the authors argue that money is a useful tool for propaganda. They are a significant source of information about a particular country. Money can be used by the authorities of a particular country to create the necessary political narratives. This tool has a long period of influence, which is purposeful. The authors note that it is necessary to take into account inflation in the country in order to understand how long the population will use a particular denomination of money. The authors concluded that there is a different relationship between the level of shadowing of the economy and indicators of the state of money circulation. For most indicators, this relationship was linear. Calculations showed the absence of an asymmetric relationship between the indicators. For some countries (Belarus, Bulgaria, Georgia, Switzerland, Japan), the calculations showed a nonlinear relationship between the level of shadowing of the economy and the functioning of the domestic foreign exchange market.
The impact of tourism marketing on the attracted tourists in the Shaqlawa
Authors: Ali Dashti Hussain
Published: July 2021

This study concluded that tourism marketing is one of the main factors for the advancement of this sector. Its importance stems from the role it plays in transforming tourism into an arena for competition among all countries of the world, as each country tries to highlight its tourism components in order to acquire the largest possible share of the exporting markets for tourists, And that is by creating a positive image and implanting it in the minds of tourists, based on various marketing policies. This is what was confirmed by the findings, as we find that the tourism sector in Erbil, specifically in the  Shaqlawa district, and despite the available tourism resources and attractions for tourists, is still far from the ranks of Arab and international tourism competitiveness, and this was evident through the late ranks it occupied In the index of global competitiveness for tourism and travel for the year 2021, in addition to comparing the reality of tourism in both Iran and Turkey, and the result was the absence of a tourism development plan that reflects the tourism potential in the country, and actually adopts the application of the rules and foundations of tourism marketing. Tourism development does not depend only on the availability of tourism resources and tourist attractions, but on how to use and exploit those resources in the tourism development process.
Investigation of Early Marriage: A Phenomenology Study in the Society of Bawean Island, Indonesia
Authors:   Department of Geography, Universitas Negeri Malang, Indonesia, Susilo Singgih , Istiawati Novia Fitri ,   Department of Geography, Universitas Lampung, Indonesia, Aliman Muhammad ,   Department of Geography, Universitas Negeri Malang, Indonesia, Alghani Muhammad Zulfi ,   Department of Geography, Universitas Negeri Malang, Indonesia
Published: July 2021

The research aimed to interpret the perceptions of early marriage, the union of two people in which one or both are under 18 years of age, through a phenomenological approach. The analysis was performed using observation techniques along with participation in in-depth interviews supported with an inductive approach of documentation analysis. The results showed that the society in Bawean Island, Indonesia, perceived the need for early marriage of 15-16 years old girls as matchmaking, avoidance of the social sanction of fornication and out-of-wedlock pregnancy, and as an economical solution for parents to shift responsibility. The results further showed that matchmaking and the avoidance of fornication are significant motivators for early marriage. Also, it was found that early marriages caused adverse effects on the wife, husband, and children. The effects are related to cases of pregnancy complication for the wife and psychological stress for the husband. The effect on children born of the early marriage is mainly neonatal infant mortality. The solutions offered to support the population development target and decrease early marriage numbers are to improve access to health facilities and information for women, and overcome cultural and social norms by discussing the impacts of early marriage with social and religious figures and stakeholders. The research can be used by the National Population and Family Planning Board (Indonesia) to decrease the number of early marriages in society.
أثر ملاءمة المعلومات المحاسبية في ظل تبني معايير الابلاغ المالي الدولية في التنبؤ بالفشل المالي
Authors: حسن رازاو رزگار , عزيز پرژين شيخ محمد
Published: July 2021

هدف البحث إلى بيان أثر ملاءمة المعلومات المحاسبية في التنبؤ بالفشل المالي قبل تبني معايير الابلاغ المالي الدولية و بعدها في المصارف المساهمة الخاصة في محافظة أربيل، و تم تقسيم فترة البحث على فترتين متساويتين بحيث أن الفترة الأولى هي فترة قبل تبني معايير الابلاغ المالي الدولية (2013-2014)، أما الفترة الثانية فهي فترة بعد تبني تلك المعايير(2016-2017)، و تم استخدام تحليل الانحدار البسيط بهدف إختبار فرضيات البحث. و توصل البحث إلى أن هناك أثراً معنوياً ذات دلالة إحصائية لملاءمة المعلومات المحاسبية في التنبؤ بالفشل المالي قبل تبني معايير الابلاغ المالي الدولية للمصارف عينة البحث، و كذلك هناك أثراً معنوياً ذات دلالة إحصائية لملاءمة المعلومات المحاسبية في التنبؤ بالفشل المالي بعد تبني معايير الابلاغ المالي الدولية للمصارف عينة البحث و لكن هذا الأثر هو أكبر مما كان عليه قبل تبني معايير الابلاغ المالي الدولية. و كذلك بينت نتائج البحث بأن المعلومات المحاسبية كانت أكثر ملاءمة و أقرب الى الواقع للتنبؤ بالفشل المالي بعد تبني معايير الإبلاغ المالي الدولية مما كانت عليها قبل تبني تلك المعايير، و من أهم التوصيات التي يوصي بها البحث هي ضرورة الإعتماد على المعلومات المحاسبية المستخرجة من القوائم المالية المعدة على أساس معايير الابلاغ المالي الدولية و استخدامها في نماذج التنبؤ بالفشل المالي فضلاً عن ضرورة تطبيق تلك المعايير من حيث الجوهر و في القطاعات جميعها بصورة عامة و المصارف عينة البحث بصورة خاصة لما يقدمه من المعلومات المحاسبية التي تتسم بالملاءمة و الجودة العالية.
المدة في عقد العمل بين قواعد واحكام القانون المدني وقانون العمل
Authors: دزه‌یی ڕۆژان عبدالقادر
Published: July 2021

يتناول هذا البحث موضوع المدة في عقد العمل بين قواعد واحكام القانون المدني وقانون العمل العراقيين، فعقد العمل  يعد من العقود ذات الاهمية الكبيرة في حياة المجتمع كون العمال طرفا في هذا العقد، فهم شريحة كبيرة في المجتمع، وعقود العمل تتعلق بالنتيجة بعلاقات اقتصادية واسعة النطاق، والمدة من جانبها تلعب دورا كبيرا في هذا العقد، وتثير ليست العديد من الاسئلة فقط، بل العديد من المشاكل ايضا. وقد تناولنا موضوع البحث في ظل القانون المدني وقانون العمل، لان المشرع نظم عقد العمل في القانون المدني بشكل تفصيلي، ثم عاد ونظم نفس العقد مرة اخرى في قانون العمل، حيث تعرضت الاحكام الخاصة بالمدة وارادة المتعاقدين بشانها الى تعديلات مهمة ومؤثرة، وقانون العمل هذا خضع بدوره لتنظيم جديد من لدن المشرع الذي سن في سنة 2015 قانون العمل الجديد ليحل محل قانون العمل لسنة 1987، ولم تكن الاحكام الخاصة بالمدة في عقد العمل دونما نصيب من التعديلات التي جاء بها القانون الجديد. كل هذه التطورات التشريعية تطلبت الوقوف بالبحث والدراسة على الاحكام الاصلية والمعدلة ومدى ملائمتها للظروف والمستجدات، وهوالمهمة الاساسية لهذا البحث. وقد اتبعنا المنهج المقارن في تناول موضوع البحث، فقارنا نصوص القانون المدني العراقي المتعلقة بالموضوع تقابلها في القانون المدني المصري والسوري، كذا الحال بالنسبة لنصوص قانون العمل العراقي ذات الصلة.