bluuebunny/crossref_metadata_2025 huggingface dataset:
RANCANG BANGUN SISTEM INFORMASI PENJUALAN BERBASIS WEB PADA JAWI ADVERTISING
Authors: Trisakti Bayu , Budiyanto Nugroho Eko
Published: October 2023

Jawi Advertising merupakan sebuah perusahaan percetakan yang melayani penjualan sticker, body decals full body, x-banner, kartu nama dan undangan. Jawi Advertising bernaung dibawah badan hukum bernama CV. Jawi. CV. Jawi sendiri menaungi 2 perusahaan yaitu Jawi Advertising dan Jawi Ekspedisi. Jawi Advertising bertempat di Jl. Pejalin-Protomulyo, Rt. 01 / Rw.6, Proto Lor, Protomulyo, Kecamatanamatan Kaliwungu Selatan, Kabupatenupaten Kendal. Didalam pemasaran produknya, Jawi Advertising masih melakukannya secara manual yaitu melalui brosur maupun informasi yang didapat saat pelanggan datang ke perusahaan sehingga informasi tentang produk masih belum meluas dan hanya diketahui oleh orang-orang sekitar. Penelitian ini bertujuan menghasilkan sebuah sistem penjualan berbasis web yang dapat memudahkan masyarakat untuk mendapatkan informasi produk yang dijual. Metode pengembangan sistem yang digunakan penulis yaitu SDLC atau biasa disebut juga dengan metode waterfall yang memiliki tahapan komunikasi, perencanaan, pemodelan, kontruksi dan penyerahan sistem perangkat lunak ke para pelanggan/pengguna. Hasil penelitian ini adalah terciptanya sebuah sistem informasi penjualan di Jawi Advertising guna memudahkan konsumen mendapatkan informasi dan memudahkan dalam pemesanan.Kata Kunci : Penjualan, Sistem, Waterfall, Web.
ANALISIS PENDAPATAN PETANI PADI DESA JIMBUNG KECAMATAN KEDUNGTUBAN KABUPATEN BLORA
Authors: Shafira Eka Putri Fitriani Dian , Marini Yushita
Published: October 2023

Penelitian ini bertujuan untuk mengetahui dan menganalisis besarnya penggunaan biaya produksi yang digunakan petani padi dalam mengelola tanaman padi yang menentukan pendapatan petani selama satu kali musim panen di Desa Jimbung Kecamatan Kedungtuban Kabupaten Blora, dimana sampai dengan saat ini banyak petani di Indonesia masih belum mengetahui proses penghitungan pendapatan dari pertanian lokal tradisional. Metode penelitian ini adalah metode analisis deskiptif dan analisis kelayakan pertanian padi sawah, dengan menggunakan teknik pengumpulan data dokumentasi data skunder, observasi, wawancara dan angket kepada para petani lokal yang berada di Desa Jimbung Kecamatan Kedungtuban Kabupaten Blora. Hasil temuan menunjukkan bahwa pendapatan dan biaya produksi dari pengelolaan tanaman padi berdampak pada besarnya pendapatan usahatani padi di Desa Jimbung.Kata kunci:  Biaya Produksi, Petani Padi Sawah, Pendapatan
ANALISIS ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA PT KERETA API INDONESIA (Persero)
Authors: Risnawati Heni , Mudiarti Hasna , Nadhifah Tuti
Published: October 2023

The purpose of this studi to analyze the financial performance of PT Kereta Api Indonesia (Persero) in 2019- 2021 using a cash flow measurement tool. The ratios used in this study are five ratios including the ratio of operating cash flows to current liabilities, the ratio of operating cash flows to interest, the ratio of operating cash flows to capital expenditures, the ratio of operating cash flows to total debt and the ratio of operating cash flows to net income. The research method uses secondary data, namely the financial statements of PT KAI (Persero) for 2019-2021. The sampling technique uses a purposive sampling method where samples are taken with a specific purpose. The sample in this study is the financial statements that have been audited for three years. The results show that the ratio of operating cash flow to interest, the ratio of operating cash flow to capital expenditure has a fairly good performance. As for the ratio of operating cash flow to current liabilities, operating cash flow to total debt and the ratio of operating cash flow to net income, the performance was not good.Keywords : cash and cash equivalents, cash flows, financial reports, financial performance
ANALISIS ECONOMIC VALUE ADDED (EVA) PT. UNILEVER ,Tbk
Authors: Nandari Aldha Wulan , Purwanti Endang , Afandi Pandi
Published: October 2023

Economic Value Added (EVA) menjadi salah satu metode penilaian kinerja keuangan bagi investor atau para pemilik modal yang akan menanamkan modalnya pada perusahaan. Penelitian ini untuk mengetahui hasil implementasi Economic Value Added (EVA) PT. Unilever Indonesia, Tbk. Sebagai satuan pengamatan adalah laporan keuangan PT. Unilever Indonesia, Tbk. Satuan analisis yang digunakan penyajian perhitungan keuangan periode tahun 2017-2021 yang telah dipublikasikan oleh PT. Unilever Indonesia, Tbk teraudit dengan metode Economic Value Added (EVA). Hasil penelitian  terbukti Kinerja Keuangan selama 5 tahun yaitu dari tahun memiliki nilai rata-rata Economic Value Added (EVA) positif, ada nilai tambah ekonomis yang mencerminkan laba yang tersedia dapat memenuhi harapan para investor untuk mendapatkan pengembalian atas investasi yang ditanamkan. Metode tersebut  sebagai alternatif  menilai kinerja keuangan PT. Unilever Indonesia, Tbk. untuk mengevaluasi biaya modal maupun kekayaan perusahaan. Kata kunci :  Economic Value Added (EVA)
PENGARUH TANGGUNG JAWAB PEKERJAAN, EMOSIONAL, SPIRITUAL AUDITOR, DUE PROFESSIONAL CARE PADA KUALITAS HASIL AUDIT
Authors: Mildana Rifda Isna , Ningtyas Jilma Dewi Ayu
Published: October 2023

Auditor merupakan profesi yang dibutuhkan bagi banyak orang sebab menyampaikan sebuah informasi yang relevan pada setiap laporan yang diberikan. Pihak luar perusahaan juga dapat memberikan pengaruh apabila kualitas dalam pekerjaan auditor dapat dilakukan dengan baik dan konsisten. Untuk mengurangi kemungkinan terjadinya pelanggaran atau penyimpangan dalam suatu proses pengauditan tujuan peneitian ini adalah mengetahui seberapa besar pengaruh tanggung jawab pekerjaan, Emosional, Spiritual Auditor, due professional care pada kualitas hasil audt. Penelitian ini menggunakan pendekatan Kuantitatif dengan bantuan SPSS untuk analisis data. Jenis data primer dari hasil penyebaran kuesioner pada KAP wilayah semarang dengan sampel yang didapat ada 50 auditor dari 10 kantor akuntan publik. Hasil yang ditemukan bahwa Akuntabilitas Auditor, Kecerdasan Emosional auditor, Kecerdasan Spiritual auditor tidak mempengaruhi kualitas hasil audit dan variable Due Professional Care memberikan dampak postif pada kualitas hasil auditKata kunci:  Tanggung Jawab Pekerjaan, Emosional, Spiritual, Due Professional Care, Kualitas hasil Audit
GAME-BASED ARABIC LEARNING AT MAN 2 BUKITTINGGI: BEST PRACTICE / BEST PRACTICE: PEMBELAJARAN BAHASA ARAB BERBASIS PERMAINAN DI MAN 2 BUKITTINGGI
Authors: Mailis Mailis
Published: October 2023

The research aims to explore the implementation of game-based learning to improve Arabic achievement of students at MAN 2 Bukittinggi. This was a descriptive qualitative research. Data were collected by doing observation and test. Game-based Arabic learning was implemented to 30 students of grade X of IPA 3 at MAN 2 Bukittinggi. Results showed that the procedures of game-based Arabic learning are: determine basic competence and indicators; motivate students, inform the learning purpose; prepare games based on themes; explain the game manual; demonstrate the game in front of the class; explain the learning materials; give chances to students to join the game; ask students to do tasks; correct students’ answers; give feedback and clarification about the learning process; and give reward to the active students. By applying the game-based Arabic learning, more than 75% students got high scores (above KKM). The game-based Arabic learning encourages the improvement of students’ thinking skills, attract students’ interest and motivation to learn, and also overcome boredom in learning. However, on the other side, applying game-based learning makes the class noisy and it is quite difficult to control the students’ activity.
An Analysis of the Russian Patent Situation in the Context of the Ukrainian Situation
Authors: Maxwell Ian , Maxwell Nicola
Published: October 2023

This research analyses the Russian patent landscape, particularly focussing on the implications of the Ukrainian situation and subsequent global economic sanctions. Utilising global patent databases, the study identifies that over the last decade, 77,000 patents have been granted in Russia to foreign entities, with the largest numbers attributed to the United States, Japan, and Germany. An observable decrease in patent applications by foreign entities in Russia from 2018 onwards is documented. Amidst sanctions and Russia’s new laws limiting infringement compensation, potential isolation of Russia from global patent systems is anticipated. This isolation permits internal infringement of non-Russian patents while externally exposing Russian innovations to unimpeded global use. The data and trends presented here provide insights into the impacts of geopolitical events on international patent filings and offer a basis for evaluating the evolving functionality and utility of global patent systems amid international conflicts.
Interrogating the Role of Opinion Leaders in Media’s COVID-19 Awareness Campaign to Mass Audience
Authors: Ajakaiye Olanrewaju O.P. , Oloyede Isikilu B. , Adelabu Omowale , Talabi Felix Olajide , Sanusi Bernice O. , Ojeka-John Rachael O. , Ayantunji Kehinde Abdul-Afees
Published: October 2023

The COVID-19 pandemic has become the most debatable and highly controversial health crisis that has threatened the existence of humanity in recent history. While pandemics are not new in human history, its impact has altered the social structure of the world because it posed a serious threat to public health and the overall stability of systems in society. This paper examines the level of awareness created by Nigerian media during the COVID-19 pandemic, most especially the flow of information on COVID-19 pandemic from the government to the people, who most times mainly depend on the media. Does the information received by the public on COVID-19 have an influence on their adoption of safety protocols? Lastly, to find out if such information has been distorted in any form due to the mass media gatekeeping process and the impact that such may have had on the perception of the populace regarding the seriousness of the pandemic. The study adopts a quantitative method using a survey to explore the COVID-19 experience by Nigerians. Findings show that, while there are distortions in the dissemination of information owing to the gatekeeping process and coupled with some level of non-conformance among highly placed individuals, records from NCDC show that the percentage of changes in recoveries is considerably higher than the percentage of changes in infections and fatalities during the period under review. It was concluded that the implication of the sustained higher recovery rate over the rate of fatalities is indicative of the possibility of convergence due to some level of perceived awareness the media made during the pandemic.
The Role of Nation and State Institutions in Nigeria’s Economy: An Empirical Review
Authors: Lambert Edward , Deyganto Kanbiro Orkaido , Algasse Karo
Published: October 2023

This study aimed to assess the role of national and state institutions in shaping Nigeria’s economy. The researchers used qualitative research methods, a descriptive research design, and purposive sampling of 10 research articles for document review; it can be concluded that national and state institutions indeed play a significant role in shaping Nigeria’s economy. The findings and analysis of the selected research articles provide evidence of the positive contributions made by these institutions in various aspects of economic development, such as policy coordination, resource management, infrastructure development, revenue allocation, and capacity building. The qualitative research approach and document review have provided valuable insights into the mechanisms and dynamics through which national and state institutions impact Nigeria’s economy. These findings contribute to a better understanding of the importance of effective governance and institutional frameworks in driving economic growth and development in Nigeria.
Biological control of Phytophthora infestans in potatoes
Authors: Dzedaev Hetag Totrazovich , Gazdanova Irina , Bekmurzov Batraz
Published: October 2023

Abstract. Potato late blight caused by Phytophthora infestans is a serious disease of potatoes (Solanum tuberosum) and is a common disease in all potato growing regions of Russia. However, successful cultivation of potatoes requires a high level of knowledge and skills from the agronomist. To avoid losses in yield and quality, an average of seven to eight fungicide treatments against this disease are carried out annually. It costs time and money and pollutes the environment. In traditional cultivation, the disease is controlled with the costly application of chemical pesticides. Treatment of tubers with chemicals is effective in reducing tuber-borne infections, but the use of chemicals is dangerous, harmful to beneficial microorganisms, and expensive. In addition, infected tubers should not be stored as they will rot. If the infection is not dealt with, there is a risk of complete loss of the crop. A lot of money has been invested in research and breeding, however, late blight is still the most important disease in potato cultivation. If in some years or regions the disease manifests itself slowly and not very aggressively, in other regions it causes significant crop losses. On the other hand, in agriculture, it is controlled with a comprehensive control strategy, which also includes a wide range of cultural and preventive measures, such as the biological method. Among the various methods in the protection of plants from diseases, the biological method is currently an important share. The mentioned biological method among the means uses special microorganisms, which are characterized by a strong antagonistic reaction in relation to specific pathogens. Scientific novelty lies in the fact that biological preparations showed excellent field performance against late blight in the foothill zone of North Ossetia-Alania. The aim of the study was to test whether the biological defense method against Phytophthora infestans is suitable in the Piedmont zone of the Republic RNO-Alania. Researches were carried out according to the methods accepted in potato breeding according to the recommendations of the All-Russian Institute of Plant Industry, VIR and VIZR. According to the results obtained in field experiments show that in all years of research biopreparations significantly reduced infestation of tubers of phytophthora infestans. Biopreparation “BisolbiSan”, which was used for tubers dressing and spraying of plants four times during the growing season, showed the best protective effect against phytophthora infestans in comparison with other preparations.
Prespektif Siyasah Amaliyah Terhadap Aplikasi Trading
Authors: FIKRI DAHLAN MUHAMMAD NAJAAHUL
Published: October 2023

Qawaid fiqh memiliki peran penting dalam pengaplikasian hukum Islam modern sebab poin-poin yang ada pada dalamanya ialah prinsip yang ada dalam setiap cabang fiqh. Qawaid fiqh tidak hanya menjadi ukuran untuk menentukan kemaslahatan suatu hukum, tetapi juga berperan utama dalam mwngkonfirmasi akan setiap fiqh yang disusun tidak berlawanan akan nash, yaitu Al-Quran dan As-Sunnah. Dan menerapkan Qawaid fiqh dalam pembuatan atau penafsiran undang-undang, dapat dipastikan bahwa undang-undang tersebut memenuhi standar untuk diterapkan dalam masyarakat modern, sehingga tidak perlu khawatir undang-undang tersebut akan menimbulkan masalah atau konflik norma dalam implementasinya. Hubungan antara Qawaid fiqh dan hukum Islam saling terkait, karena dinamika hukum Islam yang ada dalam fiqh sangat bergantung pada Qawaid fiqh. Sifat umum atau universal aturan dalam hal ini dapat diterapkan dalam berbagai kondisi, setiap waktu, dan setiap saat.
A study on the optical properties of a novel flower-core photonic crystal fiber infiltrated with CCl4
Authors:   University of Education, Hue University, Nguyen Thuy Thi
Published: October 2023

A novel design of photonic crystal fiber with a flower-core is proposed for the first time to optimize dispersion suitable for broadband supercontinuum generation. The numerical simulation of the propagation of light modes in optical fibers is computed by solving Maxwell's wave equations with the full-vector finite-difference eigenmode method. As a result, near-zero ultra-flat all-normal and anomalous dispersion was achieved with fluctuations of ±0.978 ps/nm.km in the 294 nm wavelength region and ±1.168 ps/nm.km in the 432 nm wavelength region, respectively. Furthermore, the dispersion value at the pump wavelength is about 10 times lower than in previous papers. The combination of CCl4 infiltration into the hollow core and the air hole's size heterogeneity in the cladding also enhances the nonlinear properties of the fibers. The effective mode areas less than 2 µm2 at the pump wavelength can help the supercontinuum spectrum to broaden further towards the red wavelength region. Three fibers with structural parameters Ʌ = 0.8 µm, d1/Ʌ = 0.45, Ʌ = 0.9 µm, d1/Ʌ = 0.5, and Ʌ = 0.9 µm, d1/Ʌ = 0.45 are proposed for supercontinuum generation with low peak power due to the nonlinear coefficients as high as hundreds W−1.km−1. These fibers are a new class of optical fibers, highly efficient laser sources that replace traditional glass-core optical fibers.
Robot Gesture Control using Online Feedback Data with Multi-Tracking Capture System
Authors:   Vietnamese-German University, Le Lai st, Hoa Phu ward, Thu Dau Mot city, Binh Duong, Do Phu Xuan , Bien Minh Tri ,   Electrical and Computer Engineering, Vietnamese-German University, Binh Duong, Vietnam, Nguyen Hoang Vinh Khang ,   Mechatronics and Sensor Systems Technology, Vietnamese-German University, Binh Duong, Vietnam
Published: October 2023

This study employs a Vicon, high-speed and accurate marker-based motion capture system to develop a wireless low-latency gesture control method that requires no additional hardware components or onboard power sources. A novel control method is designed to track a rigid-body object's motion in the workspace and translate it into robot control signals. The system comprises five main components: a host PC with Vicon software named Tracker, a set of eight Vicon Vantage V8 infrared cameras, a client PC that receives Tracker's broadcasted data over Ethernet, a robot model named youBot provided by KUKA, and a rigid-body object that acts as the gesture controller. By using an Application Programming Interface (API) called DataStream, the rigid-body object's pose (position and orientation) can be estimated and used to remotely control the KUKA youBot robot with higher accuracy and an overall reduced latency of 0.3 seconds. In comparison to existing methods based on accelerometer-based and gyroscope-based controllers, the proposed gesture controller uses a set of retro-reflective markers for tracking purposes and requires no additional hardware systems. This proposed control method proves especially beneficial for the robotics prototyping development phase, where different control mechanisms can be easily replicated and tested within the motion capture system's operating range. Additionally, the robot's odometry can also be tracked during testing, making a motion capture system a valuable tool for evaluating motion control methods.
ANALISIS PENGAMBILAN KEPUTUSAN MANAJER DALAM BISNIS COFFEE SHOP DI INDONESIA BERDASARKAN CASH FLOW
Authors: Sari Hanifa Fatika , Rochmatullah Mahameru Rossy
Published: October 2023

Bisnis usaha kuliner banyak diminati oleh masyarakat Indonesia, dengan berkembangnya berbagai usaha kuliner di Indonesia. Membuat salah satu bisnis kuliner yang saat ini diminati di Indonesia adalah bisnis minuman kopi/ Coffee shop.Tujuan dari penelitian ini adalah menguji dan mencari bukti empiris pengaruh financing decision, deviden decision, dan investment decision terhadap cash flow. Populasi dalam penelitian ini adalah coffee shop di seluruh Indonesia. Pengumpulan data menggunakan penyebaran kuesioner melalu google form. Metode analisis data menggunakan PLS dengan menggunakan bantuan software SMARTPLS. Hasil penelitian ini menunjukkan bahwa financing decision, deviden decision, dan investment decision berpnegaruh terhadap cash flow.
Kepemilikan dan Keterlibatan Keluarga Terhadap Penghindaran Pajak dengan Komisaris Independen sebagai Moderasi
Authors: Huda Nurul , Bernawati Yustrida
Published: October 2023

Pada tahun 2022 tingkat kepatuhan wajib pajak Indonesia sebesar 79% dimana perilaku agresivitas pajak perusahaan dapat ditentukan faktor struktur kepemilikan. Tujuan penelitian ini untuk mengetahui pengaruh kepemilikan dan keterlibatan keluarga terhadap penghindaran pajak perusahaan. Penelitian juga menyelidiki apakah komisaris independen memoderasi pengaruh perusahaan keluarga terhadap penghindaran pajak.  Metode penelitian ini adalah penelitian kuantitatif deskriptif dimana penelitian menggunakan sampel dari 98 perusahaan yang terdaftar di Bursa Efek Indonesia dari 2017 hingga 2022, penulis dalam uji hipotesis menggunakan moderated regression analysis. Hasil menunjukkan perusahaan dengan kepemilikan dan keterlibatan keluarga berpengaruh positif pada praktik penghindaran pajak. Selain itu, komisaris independen sebagai variabel moderasi dapat memperlemah pengaruh kepemilikan dan keterlibatan keluarga terhadap penghindaran pajak. Kebaharuan penelitian ini terdapat dua hal, pertama dengan memperluas penelitian sebelumnya dengan menjadikan komisaris independen sebagai variabel moderasi terkait pengaruh kepemilikan keluarga dan keterlibatan keluarga terhadap penghindaran pajak. Kedua, pada penelitian ini suatu perusahaan bisa digolongkan sebagai perusahaan dengan kepemilikan keluarga jika keluarga memiliki lebih dari 50% saham.
Kata Kunci:  Penghindaran Pajak; Perusahaan Keluarga
Analysis of Methods for Preliminary Processing of Digital Geometric Models of the Lower Limb Stump
Authors:   Saint Petersburg Electrotechnical University «LETI», Sufelfa A. R. , Kaplun D. I. ,   Saint Petersburg Electrotechnical University «LETI»
Published: October 2023

We analyze available methods for representing and visualizing three-dimensional models as applied to the problem of preliminary processing of digital geometric models of the lower limb stump in the creation of a prosthetic socket model. The research methodology involved the methods of processing three-dimensional images, classification, and clustering. As a result of the conducted research, the methods suitable for developing an algorithm for preliminary processing of a digital geometric model of the lower limb stump in the creation of a prosthetic socket model. Such an algorithm automates segmentation and visualization processes for 3D point clouds.
El estado de Santa Catarina (Brasil): estudio de caso sobre la reorganización eclesiástica brasileña en la década de 1920
Authors: Da Silva Gomes Edgar da Silva Gomes
Published: October 2023

El hilo conductor de mis investigaciones es analizar las estrategias adoptadas por las élites locales y la élite eclesiástica para erigir nuevas diócesis por el territorio brasileño durante la Primera República. En mi etapa de posdoctorado realizado en el Instituto Histórico y Geográfico de Santa Catarina el objeto de análisis recayó sobre las articulaciones que resultaron en la división de la diócesis de Santa Catarina, erigida en 1908 como resultado del desmembramiento de la diócesis de Curitiba, creando las diócesis de Lages y Joinville en la década de 1920. Estas divisiones obedecieron a una orden rígida de expansión político-institucional dictada por la Iglesia Católica después de su separación del Estado por el decreto 119-A del 7 de enero de 1890 y ratificada por el artículo 7 de la Primera Constitución Republicana (1891). La división administrativa realizada en territorio catarinense, siguió la lógica de otras divisiones diocesanas, pues fue muy bien articulada entre las élites locales (política y económica) y la élite eclesiástica. El Estado de Santa Catarina consiguió también su elevación a estatus de Provincia Eclesiástica, con un arzobispo en la sede episcopal de Florianópolis además de crear los obispados de Lages y Joinville. De acuerdo con los documentos investigados hubo sincronía de interés entre las élites citadas, por lo tanto, el suceso de la empresa fue indiscutible.
“Sin papeles”: evangelio, pobreza y libertad. El testimonio misional de maría cristina correa en el campesinado maulino
Authors: Correa Villarroel Pilar
Published: October 2023

El proceso de evangelización en América Latina desde el siglo XVI al siglo XIX, dejó un amplio abanico de fuentes, temáticas y grupos sociales que permiten reconstruir históricamente la acción misionera de sacerdotes, órdenes, congregaciones y sociedades laicales. Sin embargo, queda por analizar la acción misionera de mediados del siglo XX hasta la actualidad y sus transformaciones e implicancias en la sociedad chilena. De este proceso cabe destacar dos grupos invisibilizados o sobreexpuestos historiográficamente que han sido estudiados de manera aislada: las misioneras – particularmente laicas- y el campesinado. Sin embargo, la interacción de ambos quedó plasmada en la acción misionera rural, donde convergieron y se dieron espacios de convivencia cotidiana por largo tiempo. Es por ello, que este estudio, mediante la historia social, local y contemporánea de la Historia de la Iglesia, buscará comprender el alcance de la misionalidad laical de María Cristina Correa, mujer que en la década de 1960 decidió vivir en medio de la pobreza del campesinado de la Región del Maule. Su testimonio de vida será analizado a partir de fuentes orales contenidas en entrevistas a campesinos, sacerdotes y la misma María Cristina. En este sentido, se buscará aportar al estudio de la misionalidad femenina contemporánea.
El valor inmaterial de la vitivinicultura en la estepa chubutense
Authors: Miretti Simón
Published: October 2023

El artículo analiza la mirada de un grupo de mujeres norpatagónicas del paraje El Chaiful respecto a su actividad ganadera y agrícola. Se tomaron sus voces mediante entrevistas semiestructuradas y observaciones participantes para luego construir seis categorías de análisis, mediante teoría fundamentada y análisis narrativo, a partir de las cuales se reflexiona sobre: animales, plantas, producción, trabajo, campo y emoción. Como resultado vemos que conceptos claves para la producción en El Chaiful son entendidos de diferentes maneras. En un intento de compresión, cada una de las categorías nos llevó a reflexionar sobre las bases de los saberes que entran en juego, incluido el conocimiento científico.  A partir del desglose de los términos se reflejó la complejidad en lo productivo y el modo en que impacta lo vinculado a la identidad territorial. Para ello se tomaron elementos teóricos de ecofeminismo en diálogo con la agroecología, con el objetivo de entablar un genuino diálogo de saberes y abrir líneas de pensamiento en la construcción de una investigación e intervención agroecológica atenta a cuestiones de género.
EVOLUTIONARY ASPECTS OF USING THE ENERGY EFFICIENCY CONCEPT IN THE BUILDING SECTOR
Authors:   State Higher Education Institution «Pryazovskyi State Technical University», Shpatakova Oksana
Published: October 2023

The article is aimed at establishing the evolutionary features of the development of the application of the concept of energy efficiency in the construction sector. To solve the main tasks of the research, the following method of systematization was used, which allowed to determine the set of evolutionary aspects of the formation of this concept; a comparative analysis, which was used to compare the main changes at the level of the eras of the concept's development. The main periods of the formation of the concept of energy efficiency were highlighted in the provisions of theoretical and empirical works, regulatory and legal frameworks, program documents and practice. Among the specified periods, the following are distinguished: the nuclear era (1950-1960), associated with society's focus on the search for reliable sources of energy, in particular, nuclear, with no mention of energy efficiency, but with an emphasis on a possible energy shortage; the era of oil crises (the 1970s), which is characterized by the deepening of energy shortage problems, orientations towards energy conservation and rational use of energy; the era of market rationalization (1980-1987), associated with the spread of the discourse of energy efficiency in connection with fluctuations in energy prices, high dependence of countries on oil; the era of environmental awareness (mid-1980s - early 2000s); using the concept of energy efficiency as a means of confronting market challenges and advantages in comparison with energy saving (2000-2020). It has been proven that within the framework of the fifth period, energy efficiency is being implemented in the construction sector under study. It was determined that the following building standards and technological solutions are used on the basis of energy efficiency, namely: passive house technology (provided for the creation of comfortable living conditions, cost-effectiveness, minimal negative impact on the environment, which are achieved through the use of special structures, renewable energy; energy-efficient buildings and premises for commercial real estate focused on IT infrastructure (co-working spaces), energy-efficient buildings, residential sector complexes. The practical significance of the research results lies in the possibility of using the main provisions and characteristics regarding the emergence of this concept in forecasting its new trends in the future.
BRAND AS A FACTOR OF SUCCESSFUL MARKETING (ON THE EXAMPLE OF A FOOTBALL CLUB BRAND)
Authors:   Lesya Ukrainka Volyn National University, Poruchynska Iryna , Poruchynsky Volodymyr ,   Lesya Ukrainka Volyn National University, Slashchyk Andrij ,   Lesya Ukrainka Volyn National University
Published: October 2023

In the modern period of the general commercialization of sports in general and football, as one of its most popular types in particular, the issue of brand management of professional football clubs is gaining relevance. Today, the brand itself is defined as an effective tool for the development and profit-making of a professional football club as a business model. The article examines different views of scientists regarding the meaning of the concepts "brand" and "branding". It was determined that branding is a key and necessary tool for the successful functioning of any enterprise. The definition of the concept of "sports brand" as a resource based on which the function of influencing holistic perception and consumer choice is realized is generalized. It was determined that among modern sports brands, an important role belongs to football brands, since in them you can find a reference combination of emotional, symbolic and reputational components, which are the basis of any brand. Factors affecting the value of a football club brand have been identified. The constituent elements of the football club brand are singled out, which ensure its maximum uniqueness to create a single image of consumer thinking. It was determined that the main factors that affect the value of a football club brand are its history, sports results, personal achievements of football players who play for this club, the size of the football club's budget, the number of partnerships with sponsors and their reputation, the number of fans and average attendance at matches, the club's participation in international tournaments, the number of telecasts of the club's matches, and the number of mentions in the press. The rating of the most expensive football brands in the world in 2022 according to Brand Finance, a brand evaluation consulting company, has been submitted. Characteristic features of the development of the most expensive football brands in 2021-2022. It was determined that the right marketing can help in solving important issues for a professional football club, namely: attracting high-quality football players, encouraging fans to attend matches, attracting mass media. It is noted that the main task of marketing for football brands is to improve their image, taking into account the socio-economic and political conditions that have the greatest impact.
INDUSTRY 4:0 TECHNOLOGIES IN THE DIGITAL PARADIGM OF THE GLOBAL ECONOMY DEVELOPMENT
Authors:   Kyiv National Economic University named after Vadym Hetman, Petko Stanislav
Published: October 2023

The article is devoted to studying Industry 4:0 technologies in the digital paradigm of the global economy development. The achievement of the purpose was done by using the following research methods: comparative analysis, scientific abstraction and analytical method. A comprehensive study of the civilization technological progress was conducted; the main technologies of Industry 4:0 and its relationship with the digital economy were defined; corporations-leaders of the technological and innovative digital business with the value dimension of the frontier technologies market are shown; analyzed the government program of the Republic of Korea «I-KOREA 4:0» in the digital paradigm of the country’s economic development with identification of the main 10 industries and 5 services. It has been proven, that due to the rapid development of ICT, the main beneficiaries of the technological progress have become IT- and technology corporations of the frontier technologies of Industry 4:0. It was determined that the USA and China got the leadership positioning on the global digital business environment. The significance of the research results lies on the practical investigation of the government program «I-KOREA 4:0» implementation in the Republic of Korea, which will provide to the country the long-term economic growth and competitive leadership on the global market of frontier technologies. The creation of a hyper-connective smart infrastructure and a national R&D system based on Industry 4:0 technologies will be able to improve the life quality of Ukrainian people and competitiveness of the local manufacturers through the use of 5G technology in the process of a post-war innovation ecosystem construction. Industry 4:0 or the same name The Fourth Industrial Revolution together with the digital platforms activities and ICT influence represent the change of the existing technological paradigm with incomprehensible consequences for humanity in the nearest futures. The main problems which arised in the result of the digital revolution became the income inequality between individuals, groups, developed and developing countries.
CURRENT STATE, PROBLEMS AND PROSPECTS OF MARITIME CARGO TRANSPORTATION DEVELOPMENT IN UKRAINE AND THE WORLD
Authors:   Lviv Polytechnic National University, Shevchuk Оlesia , Hayvanovych Nataliya ,   Lviv Polytechnic National University
Published: October 2023

Maritime transport of goods is incredibly important in in today's economy. It is one of the most cost-effective and efficient ways to transport large quantities of goods over long distances, particularly for international trade. Shipping accounts for approximately 90% of global trade by volume and 60% by value, making it a critical component of the global economy. Maritime cargo transportation is especially important for the transportation of bulk commodities, such as oil, gas, coal, and iron ore, necessary for industrial production. It is also crucial for the transportation of consumer goods such as electronics, clothing, and food, which are produced in one part of the world and consumed in another. The efficiency and cost-effectiveness of maritime freight transportation have been enhanced by advances in technology, including the development of larger and more efficient vessels, as well as improvements in port infrastructure and logistics management. These advancements have enabled sea freight transportation to become increasingly competitive with other modes of transport, such as air and road, especially for long-distance and large-volume shipments. Overall, maritime freight transport plays a vital role in today's global economy, supporting international trade, economic growth and the movement of goods between countries and continents. In recent years, maritime cargo logistics in Ukraine has undergone significant changes driven by a combination of government initiatives, private investment, technological advances, and macroeconomic factors. This article discusses current trends, problems and prospects for the development of Ukrainian and global maritime transport sectors, and provides recommendations for improving the efficiency of maritime transport and ports to accelerate economic development. One of the key drivers of this development was the modernization and expansion of Ukraine's seaport infrastructure. These improvements have enabled Ukrainian ports to handle larger volumes of cargo and manage the flow of goods more efficiently. In general, the development of maritime logistics in Ukraine continues, and there is potential for further growth and improvement even in wartime.
BUILDING A THREE-SECTOR ECONOMIC GROWTH MODEL WITH AN ENDOGENOUS INDICATOR OF TECHNOLOGICAL PROGRESS
Authors:   National Technical University of Ukraine «Igor Sikorsky Kyiv Polytechnic Institute», Zavalna Maryna , Mazhara Glib ,   National Technical University of Ukraine «Igor Sikorsky Kyiv Polytechnic Institute»
Published: October 2023

The purpose of this article is to build a three-sectoral model of economic growth with an endogenous indicator of technological progress, taking into account the economic and geopolitical conditions of modern Ukraine. Classical models of economic growth can hardly be called universal and adaptive to the conditions of functioning of countries that develop non-linearly and under the influence of many external shocks, such as Ukraine. Therefore, at this stage, it is relevant to build a modified model that will take into account the latest achievements of economic scientists and the specific, crisis conditions of Ukraine's functioning: the problem of low technological structure of Ukrainian products, the crisis in the raw materials sector and significant destruction of energy infrastructure caused by shelling and missile attacks by Russian troops. In the process of building the model, were used methods of statistical analysis, regression analysis, economic and mathematical modeling, and mathematical programming. Based on the modification of the Solow exogenous growth model and the Romer endogenous growth model, was built a model that takes into account the research, raw materials, and final production sectors, which allowed to take into account a number of features of the Ukrainian economy and the current geopolitical situation. The model was specified using the principles of regression analysis, which allowed to demonstrate the feasibility of its practical application. Using the appropriate software, the model was optimized, i.e., was found the optimal distribution of investments and labor resources between sectors and capital, which maximizes total output for the next three years, namely 2023, 2024 and 2025. The model was also tested, which made it possible to characterize this one as adequate and valid, and therefore suitable for use. The results of the optimization allowed us to draw conclusions about the expediency of an even distribution of investments between sectors and capitals and the need for a slightly higher concentration of the economically active population in the raw materials sector.
DIGITALIZATION OF HUMAN CAPITAL DEVELOPMENT
Authors:   National Technical University of Ukraine «Igor Sikorsky Kyiv Polytechnic Institute», Melnychuk Viktoriia , Boiarynova Kateryna ,   National Technical University of Ukraine «Igor Sikorsky Kyiv Polytechnic Institute»
Published: October 2023

The article analyses the processes of digitalization of the economy and information space as crucial factors of economic growth in a modern convergent society. Attention is paid to issues related to the quality of human capital development. The aim of the research is to analyze the development of human capital in the conditions of digitalization, the prospects for further deepening of digital transformations at enterprises, and the assessment of the readiness of the legislative framework and legal regulators in this area. Foreign and domestic studies of digitization with an emphasis on human capital are analyzed. It has been studied that the center of all changes in the information society is the process of human capital transformation. The significance of the role and development of human capital in the process of digitalization is proved by a great number of scientific research and specific surveys of different organizations and business structures. The opinion in our analytical research was formed that the formation of the human capital of enterprises may be a key factor of economic development because human resources play an important role in informatization, digitalization, and virtualization not only in the sphere of economics but also in other spheres. Implementing information technologies in the sphere of production, services, and trade is the basis for creating corporate networks and implementing data analysis with the help of artificial intelligence. Increasing the level of digitization of human capital can be developed by Ukrainian business entities at the level of highly developed countries of the world. According to the analysis, this condition can be reached with the implementation of governmental regulations on the macro level of the economics and then building the strategy for the digitalization of Ukrainian enterprises. It is noted that for the complex digitalization of the economics, there is also a need in changing the education system, including adaptation to global challenges, creation of new flexible specialties, and improving the requalification strategy of human resources.
TNC TAX PLANNING BASED ON A RISK-ORIENTED APPROACH IN THE CONDITIONS OF THE BEPS PROJECT AND ECONOMY DIGITALIZATION
Authors:   National Technical University of Ukraine «Igor Sikorsky Kyiv Polytechnic Institute», Glushchenko Yaroslava , Korohodova Olena ,   National Technical University of Ukraine «Igor Sikorsky Kyiv Polytechnic Institute», Chernenko Natalya ,   National Technical University of Ukraine «Igor Sikorsky Kyiv Polytechnic Institute», Moiseienko Tetiana ,   National Technical University of Ukraine «Igor Sikorsky Kyiv Polytechnic Institute»
Published: October 2023

The article investigates the peculiarities of the transnational corporations (TNC) tax planning in the context of the base erosion and profit shifting (BEPS) project and economic digitalization. The authors conducted an analysis of the rules that regulate the application of risk management in TNC activities, and they justified the feasibility of using SWIFT and matrix methods for assessing tax risks in the process of TNC tax planning. A model of TNC tax planning in the context of economy digitalization and BEPS project, which allowed for increased tax planning effectiveness by obtaining objective and sufficient information for the construction of possible scenarios of the companies' operations, is proposed in the article. The model includes stages of the tax planning process, namely: tax landscape analysis for countries of registration, countries of digital presence, and international taxation rules; constructing a tax risk trigger chain for the company; assessing the probability and impact of tax risks; identifying and selecting tax risk management options; integration of tax risk management in the business scenario. The conducted research allowed us to predict what would happen if tax rates, conditions for determining the object of taxation, or other taxation conditions in the TNC’s country of registration or presence changed. In the article, it was proposed to use the results of comparing corporate performance indicators (the rate of change in profit, return on assets, return on capital, return on sales) and indicators characterizing tax consequences (the rate of change in tax liabilities) as criteria for selecting tax risk management options for TNC. The authors defined the mechanism for choosing the tax risk management methods in the context of the economic digitalization and the particular BEPS project, which allowed conducting the real-time control not only by TNC, but also by tax control bodies, auditors, financial consultants, and representatives of international organizations, simplified communication between them, and reduced subjectivity when making any decisions.
THE PROCEDURE FOR TRANSFORMING THE PERSONNEL MANAGEMENT SYSTEM BASED ON THE PERFOMANCE MANAGEMENT IDEOLOGY
Authors:   LLC «Technical University «Metinvest Polytechnic», Rovenska Viktoriia , Smyrnova Iryna ,   LLC «Technical University «Metinvest Polytechnic», Latysheva Olena ,   LLC «Technical University «Metinvest Polytechnic»
Published: October 2023

The article is aimed at defining the essence and objectives of the procedure for transforming the system of personnel productivity management in the context of the ideology of «performance management». This article discusses the procedure of transformation of the personnel management system on the basis of the Performance Management ideology. In the article, the authors argue that the concept of "performance management" is key in the modern approach to HR management, as it is aimed at achieving high productivity and efficiency of employees. The authors analyse the main components of the transformation procedure, from setting goals and requirements for employees to performance monitoring and feedback. The article emphasises that in the context of "performance management" ideologies, the procedure for managing productivity/efficiency at an enterprise should provide for the possibility of introducing various forms of staff training through the procedures of various forms (models) of coaching and mentoring. The article substantiates that successful implementation of the procedure for transformation of the personnel management system is based on a clear understanding of the concept of "performance management", conditions and specifics of implementation of relevant tools and practices. The article proposes a procedure for transforming the HRM system based on the "performance management" ideology through the analysis of the existing HRM system; further definition of specific visions of the company's future and setting the goals which the company wants to achieve in the process of transforming the HRM system; selection and implementation of the necessary programmes, projects, technologies, business processes and plans for personal development and training, a system of recognition and rewards which are consistent with the "performance management" ideology; introduction of the necessary changes in the HRM system. The proposed procedure for transforming the HRM system based on the "performance management" ideology may be useful for organisations wishing to improve HRM and ensure effective achievement of their goals.