bluuebunny/crossref_metadata_2025 huggingface dataset:
The problem of foreign language borrowings in the scientific heritage of Ivan Ohiienko
Authors:   Kamianets- Podilskyi Ivan Ohiienko National Universiti, Bilousova Tetiana
Published: May 2022

The article «Borrowings in Ivan Ohіienko’s scientifi c heritage» by Teiana Bilousova analyses the ways and reasons for borrowing linguistic units from other languages, their adaptation in the recipient language, and approaches to their selec-tion and fi xation in dictionaries. Being one of the natural ways of enrichment of all the languages, borrowings become an object of study of diff erent native and foreign researches, among which Ivan Ohіienko’s works are of great interest. Highly estimating the Ukrainian language as a rich, fl exible and developed one, caring about the establishment of its unifi ed literary standard, the scientist didn’t reject the presence of diff erent borrowings and accepted both, those which came from ancient times (Latin, Greek, and Slavic etc.), and those ones penetrating into the lan-guage at the present time. The most numerous in the Ukrainian language he consid-ered Russian and Polish borrowings. He always urged to their objective evaluation and denied their senseless exclusion from the language by the linguistic purism.Still he resisted the penetration into the language of barbarisms, clichés, foreign word combinations and phraseological units. At the same time he advocated historical and ter-minological dictionaries supporting the language uniqueness. Using historical and chrono-logical analyses he developed the methodological criteria for defi ning the sources of bor-rowings and their adaptational characteristics in the recipient language. He also found out the factors and reasons of borrowing, and the most frequently borrowed elements. The theoretical ideas of Ivan Ohіienko found its practical realization. The article provides the analysis of his «Dictionary of substandard words», illustrating on the numerous examples the author’s approaches to the order, commentaries, graphic and accentual representation of borrowings, and their combinability with other words at the level of phrases and word combinations. The conclusion gives the linguist’s remarks and propositions as for the further linguistic studies in this fi eld.
I. Ohijenko über fremdsprachl iche einflüsse auf das Ukrainische
Authors:   Kamyanets-Podilskіy National Ivan Ohііеnko University, Kretska Yuliia
Published: May 2022

The article deals with the views of a prominent scientist and a statesman Ivan Ohiienko on the process of formation of the Ukrainian literary language as the basis of spiritual and cultural growth of the people and the conditions that contribute to the development of the united literary language. The analysis of historical and linguistic aspects of the literary language development in Ukraine and the current language situ-ation in the early twentieth century, linguist’s advice on further development of his na-tive language is especially relevant in today’s socio-economic and political conditions in Ukraine, when bilingualism remains widespread in diff erent fi elds of communica-tion and the infl uence of other languages on Ukrainian language remains signifi cant. In the works «Grammatical and stylistic dictionary of Shevchenko’s language», «Our literary language», «History of the Ukrainian literary language» and others the re-searcher covers in detail the history of the origin and development of the Ukrainian language, as well as its state, in particular, spelling, vocabulary, grammatical struc-ture. The scientist analyses the language of writers -T. Shevchenko, Marko Vovchok, M. Rylsky, etc., the language of whose works became the basis for the development of the modern Ukrainian language, describes the requirements for it, characterizes the ways of its improvement. Among the main requirements for a good literary lan-guage Ivan Ohiienko calls the correctness, clarity, purity, richness and sonority of the language. To ensure the purity and other important features of the literary Ukrainian language, the scientist considers it necessary to avoid both obsolete, spatial words, as well as words and phrases, adopted from other languages. Russisms and Polonisms spoil the Ukrainian language, although, according to I. Ohiienko, some Russisms can be considered archaisms that were still preserved in the language at that time. Only the use of foreign words, which are not easy to replace with good Ukrainian equivalents, is allowed in the literary language. I. Ohiienko himself rarely uses foreign words, words, adopted from other languages, are very rare in his works, obviously, only those that denote new concepts, his language is characterized by clarity and purity
Development Ukrainian-speaking communicative practitioner y Holm- Podlasie diocese in 1940- 1944: role archbishop Hilarion (Ohiienko)
Authors:   Ivan Franko National University of Lviv, Matsiuk Halyna
Published: May 2022

The article seeks to provide a comprehensive analysis a rather challenging ques-tion in historical sociolinguistics, in particular the interaction of the concepts of lan-guage and power.The primary objective of the paper is to exhaustively discuss the role of Archbishop and later Metropolitan Ilarion (Ohiienko) in the development of the func-tions of the Ukrainian language for communicative practices of Orthodox Ukrainian believers of the Chełm-Podlasie diocese during the German occupation. The analysis is based on the epistolary legacy of Archbishop Ilarion, the letters of public fi gures ad-dressed to him, his sermons and academic works, as well as eyewitness testimonies of his activities, traveler’s observations about the Ukrainianization of public space and periodicals of that time, including the newspaper «Chełm Land», «Kracow News» and «Ukrainian Orthodox Collection». The methods of analysis applied in the present research include sociolinguistic interpretation, biographical method, as well as ele-ments of discourse and comparative analysis.The results of the study conclusively demonstrate that in order to implement the functions of the Ukrainian language in the Church and in the communication of the Orthodox Ukrainian population of Chełm-Podlasie lands, the activity of Archbishop Ilarion covered the following areas: formation of the concept of Ukrainian as a liturgi-cal language; improving the content of sermons and messages in the Ukrainian lan-guage; completion of work on the translation of the entire Bible into Ukrainian, and the distribution of translations of liturgical literature among the population; building Ukrainian-language ties between the Church and Ukrainian believers.The author of the article notes that promising processes in the church and reli-gious life of Orthodox Ukrainians in the Chełm-Podlasie diocese were stopped by new geopolitical factors in 1944: the arrival of Soviet troops and the Polish-Soviet agreement on resettlement of the Ukrainians from Chełm and Podlasie lands and the Poles from the USSR.The results obtained in the process of research deepen the characterization of the lan-guage situation on the outskirts of the ethnically Ukrainian territory of Chełm and Podlasie.
"The Law of Feminization" in the linguistic works of I. Ohiienko
Authors:   Kamyanets-Podilskіy National Ivan Ohііеnko University, Monastyrska Rymma
Published: May 2022

The article is devoted to the analysis of gender peculiarities of language material in Ivan Ohiienko’s scientifi c reception. The linguistic views of the scholar on the formation of the gender as the grammatical category in the Ukrainian language are highlighted, the basic principles of his linguistic works are singled out in order to refl ect gender asym-metries in the perception and linguistic representation of persons of male and female gender. Analysing Ivan Ohiienko’s linguistic heritage, we found that, despite the fact that the concept of «gender» was introduced into scientifi c circulation in the 70’s of the twentieth century, the scientist not only touches upon the problems of gender and language in his linguistic studies, but presents them with a thorough analysis. In terms of gender issues Ivan Ohiienko describes the formation in the language of grammatical cat-egory of gendern. Gender stereotyping on the principle of separation of masculine and feminine features is also a characteristic feature of the grammatical gender in language. Thus, dominant masculine and marginal feminine traits have become determinants of words distribution by genders. Not only in the context of gender studies, but also in linguocultural and sociological studies, the comparative characterization of spelling and explaining the natural law of feminization for the Ukrainian language given by Ivan Ohiienko is of great importance. Ivan Ohiienko in his linguistic heritage also analysed the problems of the feminitives. The scientist payed particular attention to the social status of women and the refl ection of it in the natural language.The perspectives of further studies of Ivan Ohiienko’s creativity in the linguoc-ultural aspect are outlined.
Tendências de Mortalidade por Câncer Bucal no Brasil por Regiões e Principais Fatores de Risco
Authors: Amaral Regiane Cristina do , Andrade Rosana Apolonio Reis , Couto Graziane Ribeiro , Herrera-Serna Brenda Yuliana , Rezende-Silva Erika , Cardoso Mônica Christine Alves Cabral
Published: May 2022

Introdução: O câncer bucal ainda e destacado como preocupante problema de saúde publica. Objetivo: Verificar a tendência de mortalidade por câncer bucal por Região brasileira e fatores de risco, avaliando o intervalo de tempo entre o diagnóstico e o tratamento. Método: Estudo com dados secundários do DATASUS (taxa de mortalidade e tempo para tratamento) e do Vigitel (consumo de álcool e cigarro); analises de series temporais e correlações entre taxas de mortalidade (2010-2019) e consumo de álcool e cigarro (2010-2019), para idade superior a 40 anos, e analise descritiva do tempo entre diagnóstico e tratamento. Resultados: Houve aumento da tendência de câncer bucal por Regiões e sexo, com predominância para o sexo masculino. A variação percentual anual (VPA) da ingestão de álcool e o uso de cigarro foram considerados estacionários na maioria das Regiões analisadas. Ao correlacionar as variáveis, verificou-se correlação estatisticamente significativa entre taxa de mortalidade (2010-2019) e percentual de consumo de álcool (p=0,011; r=0,957), percentual de consumo de cigarro (p=0,019; r=0,936) e taxa bruta de mortalidade em homens (2019) (p=0,005; r=0,97). Verificou-se que, na maioria dos casos (74%), o tempo para início do tratamento e de mais de 60 dias. Conclusão: Embora o consumo de álcool e o tabagismo sejam fatores de risco para o câncer bucal, o presente estudo concluiu que houve aumento da mortalidade por câncer e os fatores de risco analisados permaneceram estacionários. O início de tratamento foi maior do que 60 dias a partir do diagnóstico.
PRODUCT KNOWLEDGE DAN PRODUCT PROMOTION TERHADAP PURCHASE SATISFACTION DAN REPURCHASE INTENTION SELAMA PANDEMIC COVID-19
Authors: Kholifah Kholifah
Published: May 2022

The Covid-19 pandemic has fundamentally changed the world. The pandemic is forcing consumers to change their buying attitudes and habits (Blackburn, 2020). Recent studies have begun to focus more on the market perspective by investigating consumer vulnerability from the perspectives of poverty and low incomes (Glavas et al., 2020), decision making (Choudhury et al., 2019; Hill & Sharma, 2020), and markets (Stewart & Yap. , 2020). This study aims to explain this aspect. This research is a quantitative research and the respondents in this research are 100. In this study, the sample was taken by non-probability sampling, namely by using the accidental sampling technique.

Based on data analysis, it is known: H1 is accepted, there is an effect of Product Knowledge on Purchase Satisfaction, H2 is accepted: there is an effect of Product Knowledge on repurchase intention, H3 is accepted: there is an effect of Product Promotion on Purchase Satisfaction, H4 is accepted: there is an effect of Product Promotion on Repurchase Intention and H5 is accepted. : there is an influence between Purchase Satisfaction on repurchase intention.

Keywords: product knowledge, product promotion, Purchase Satisfaction, repurchase intention
ANALISIS KEBUTUHAN DAN IMPLEMENTASI TEKNOLOGI INFORMASI MENGGUNAKAN PCF PADA PROSES BISNIS UMKM DI INDONESIA
Authors: Annisa Lolanda Hamim
Published: May 2022

Proses bisnis adalah alur dalam melakukan kegiatan pada suatu organisasi, dimana kegiatan tersebut berkaitan satu sama lain yang mendukung tujuan organisasi. Process Classification Framework (PCF) merupakan kerangka kerja yang memungkinkan organisasi untuk mendefinisikan proses bisnis secara detail dan menghindari redundansi. Dengan teori Task-Technology Fit akan memberikan pemetaan antara proses bisnis terhadap penggunaan teknologi TI yang tepat agar lebih efisien. Penelitian ini menggunakan metode kualitatif, penilitian kualitatif dapat menggali informasi secara mendalam terhadap objek penelitian. Analisa data dari hasil pengumpulan data diolah dengan metode grounded theory. Hasil penelitian menggambarkan UMKM belum mendefinisikan proses bisnisnya sebagai SOP secara resmi, hal ini dibuktikan dengan analisis proses bisnis terhadap PCF. Berdasarkan hasil analisis, belum semua proses bisnis yang disarankan, diterapkan oleh UMKM sebagai proses bisnisnya. Selain itu dalam penelitian ini, memberikan rekomendasi teknologi informasi yang sesuai dengan kebutuhan UMKM berdasarkan proses bisnisnya. Rekomendasi TI diharapkan mampu berkontribusi meningkatkan efisiensi kinerja proses bisnis.
Pengaruh Transaction Convenience, Coupon Sales Promotion, dan Perceived Value terhadap Repurchase Intention dengan Customer Satisfaction sebagai Variabel Intervening
Authors: Sukma Melinda , Riptiono Sulis
Published: May 2022

Penelitian ini bertujuan untuk mengetahui pengaruh transaction convenience, coupon sales promotion, dan perceived value terhadap repurchase intention dengan customer satisfaction sebagai variabel intervening pengguna shopee pay di Kabupaten Kebumen. Populasi pada penelitian ini adalah masyarakat di Kabupaten Kebumen yang menggunakan shopee pay untuk bertransaksi. Penelitian ini menggunakan metode non probability sampling dengan sampel sebanyak 100 responden. Berdasarkan metode statistika dilakukan uji validitas, uji reliabilitas, uji asumsi klasik (uji multikolonieritas, uji heteroskedastisitas, dan uji normalitas), uji parsial, uji koefisien determinasi, analisis jalur, dan analisis sobel test. Alat bantu pengelolaan data menggunakan SPSS for windows versi 25. Hasil penelitian ini menunjukkan bahwa berdasarkan uji validitas dan reliabilitas semua variabel dinyatakan valid dan reliabel. Berdasarkan hasil uji t sub struktural I variabel transaction convenience tidak berpengaruh terhadap customer satisfaction, variabel coupon sales promotion dan perceived value berpengaruh terhadap customer satisfaction. Kemudian untuk sub struktural 2 variabel transaction convenience, coupon sales promotion, dan perceived value tidak berpengaruh terhadap repurchase intention, sedangkan customer satisfaction berpengaruh terhadap repurchase intention. Customer satisfaction dapat memediasi antara transaction convenience dan repurchase intention, customer satisfaction dapat memediasi antara coupon sales promotion dan repurchase intention, serta customer satisfaction dapat memediasi antara perceived value dan repurchase intention.
Pengaruh Perceived Organizational Support, Lingkungan Kerja Non Fisik, dan Komitmen Afektif Terhadap Retensi Karyawan
Authors: Riyani Anis Fitri , Azizah Siti Nur
Published: May 2022

Penelitian ini bertujuan untuk mengetahui Pengaruh Perceived Organizational Support, Lingkungan Kerja Non Fisik, dan Komitmen Afektif Terhadap Retensi Karyawan Non PNS UPTD Puskesmas Kutowinangun. Teknik pengambilan sampel yang digunakan adalah sampel jenuh yaitu mengambil sampel secara keseluruhan atau semua anggota populasi digunakan sebagai sampel. Responden pada penelitian ini karyawan non PNS yang berjumlah 42 orang. Penelitian ini menggunakan metode analisis deskriptif dan statistik dilakukan uji validitas, ujia reliabilitas, uji multikolinieritas, uji heteroskedastisitas, uji normalitas, analisis regresi linear berganda, uji parsial, uji simultan, dan koefisien determinasi. Pengujian dalam uji t menunjukan bahwa Perceived Organizational Support berpengaruh terhadap retensi karyawan non PNS UPTD Puskesmas Kutowinangun. Lingkungan Kerja Non Fisik berpengaruh terhadap retensi karyawan non PNS UPTD Puskesmas Kutowinangun. Komitmen Afektif berpengaruh terhadap retensi karyawan non PNS UPTD Puskesmas Kutowinangun. Pengujian dalam uji f menunjukan bahwa Perceived Organizational Support, Lingkungan Kerja Non Fisik, dan Komitmen Afektif secara bersama-sama berpengaruh terhadap terhadap retensi karyawan non PNS UPTD Puskesmas Kutowinangun.
Pengaruh Internal Locus of Control dan Komunikasi Organisasi terhadap Motivasi Kerja dengan Kepuasan Kerja sebagai Variabel Pemediasi
Authors: Fitrianingsih Via , Helmy Irfan
Published: May 2022

Penelitian ini bertujuan untuk menguji pengaruh internal locus of control dan komunikasi organisasi terhadap motivasi kerja dengan kepuasan kerja sebagai variabel pemediasi guru PNS di MTs Negeri 2 Kebumen. Variabel dalam penelitian ini terdiri dari tiga jenis variabel, yaitu variabel bebas yang meliputi internal locus of control dan komunikasi organisasi. Variabel terikat meliputi motivasi kerja dan variabel mediasi yaitu kepuasan kerja. Populasi dalam penelitian ini adalah guru PNS MTs Negeri 2 Kebumen yang berjumlah 48 orang. Teknik pengambilan sampel adalah sampel jenuh karena jumlah responden yang relatif kecil sehingga jumlah seluruh populasi digunakan sebagai sampel. Teknik pengumpulan data menggunakan kuesioner, analisis data yang digunakan adalah uji instrumen validitas dan reliabilitas, uji asumsi klasik, uji hipotesis, analisis korelasi, sobel test, dan analisis jalur. Alat bantu pengelolaan data menggunakan SPSS for windows versi 25. Hasil penelitian menunjukan bahwa internal locus of control berpengaruh positif dan signifikan terhadap kepuasan kerja. Komunikasi organisasi berpengaruh positif dan signifikan terhadap kepuasan kerja. Internal locus of control berpengaruh positif dan signifikan terhadap motivasi kerja. Komunikasi organisasi berpengaruh positif dan signifikan terhadap motivasi kerja. Kepuasan kerja berpengaruh positif dan signifikan terhadap motivasi kerja. Kepuasan kerja dapat memediasi antara internal locus of control dan motivasi kerja serta kepuasan kerja dapat memediasi antara komunikasi organisasi dan motivasi kerja.
Analisis Kontribusi Pajak Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah
Authors: Trisnasari Regina , Sunaningsih Suci Nasehati
Published: May 2022

This study describes the contribution of the local taxes and levies on revenue. The research objectives are: (1) to determine the growth rate of Regional Taxes and Regional Levies; (2) to determine the contribution of Regional Tax revenue; and (3) to determine the contribution of Regional Levies revenue. The method used in this research is descriptive research. The data that used in this research is secondary data or data that has been published in the form of Realization of Revenue from Magelang Regency in 2015-2020 obtained from the Regional Revenue, Financial and Asset Management Agency of Magelang Regency. In this research, the researcher uses the analysis of growth and contribution. The results showed that local taxes and levies have a contribution to local revenue with an average growth of taxes and levies in Magelang Regency during 2015-2020 which is quite potential. Meanwhile, the average tax contribution in Magelang Regency in 2015-2020 was 34.4% including the sufficient category and the average contribution of regional levies in 2015-2020 was 6.56%. categorized as very low.
Analisis Rasio Likuiditas, Solvabilitas, Dan Profitabilitas Terhadap Harga Saham Dengan Earning Per Share (EPS) Sebagai Variabel Moderasi
Authors: Rinofah Risal , Sari Pristin Prima , Sari Novita
Published: May 2022

This study aims to analyze the effect of liquidity, solvency, and profitability on stock price with Earning Per Share (EPS) as a moderation variable. The population of this research is Food and Bavarage subsector companies which is listed in Indonesian Stock Exchange period 2016-2020. The method in this study used quantitative approach. The sampling technique used was purposive sampling based on certain criteria. The research sample was obtained through purposive sampling method and resulted in 16 companies so that the sample of this study was 80 sample which became the object of research. The analytical methods used in this research are descriptive statistics, the classic assumption test, F test, t test, multiple regression analysis, and residual test for moderating variable. The result showed that partially profitability ratio have significant effect on stock price. Meanwhile liquidity and solvency ratio does not have significant effect on stock price. Simultaneously, CR, DER, and ROA affected on stock price.  The result from residual test showed that Earning Per Share (EPS) unable to moderate CR, DER, and ROA on stock prices.
Pengaruh Pembiayaan Mudharabah Dan Murabahah Terhadap Profitabilitas
Authors: Novyanti Linda Ayu , Wirman Wirman
Published: May 2022

This study aims to determine the effect of Mudharabah, Murabahah simultaneously on profitability (ROE). In this method, the sample used in the population registered at the BRI Syariah bank in 2016 – 2020. The research method uses quantitative methods with statistical data analysis used is the Multiple Linear Regression method. The statistical results show that the mudharabah and murabahah variables partially have no effect on profitability. And simultaneously the mudharabah and murabahah variables have no effect on profitability which is calculated using ROE.
Pengaruh Kesadaran Wajib Pajak Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak UMKM
Authors: Madjodjo Farid , Baharuddin Ilfan
Published: May 2022

This study aims to determine the effect of taxpayer awareness and tax service services taxpayer oncompliance UMKM in the City of Tidore Islands either partially or simultaneously. This type of research is quantitative research with a causal approach, while the source of data used is primary data obtained from the results of distributing questionnaires. The questionnaire was measured using ascale Likert five-pointwhich was graded from very positive to very negative. Technique uses the sampling Probability Sampling with the method Simple Random Sampling. The method of data analysis used multiple linear regression analysis.The results of the study prove that either partially or simultaneously the awareness of taxpayers and the service of the tax authorities has a significant and positive effect on taxpayer compliance UMKM in the City of Tidore Islands. This shows that the better the level of awareness of taxpayers and good tax service services by tax officials, it can increase taxpayer compliance in paying and reporting their tax obligations in accordance with applicable regulations
DISIPLIN DAN LOYALITAS TERHADAP KINERJA PEGAWAI PADA KANTOR DPRD PROVINSI PAPUA BARAT
Authors: Andjar Febry Jein , Wosolo Nengsi , Rehyaar Riana Elita Dewi Astuti
Published: May 2022

The purpose of this research is conducted: 1) To determine the effect of discipline on the performance of employees at the Office of the Provincial Parliament of West Papua. 2) To determine the effect of loyalty to employee performance at Parliament Office Porvinsi West Papua. This research is descriptive and correlation study using a quantitative approach. The population in this study as many as 56 employees of regional council offices in West Papua Province. The results showed that 1) Discipline positive effect on the performance of employees in the Office of the Provincial Parliament of West Papua. This is evidenced from tcount 4.703> ttable of 2.01290 with significant 0,000 <of a significance level of 0.05 and the regression coefficient has a positive value of 0.228. 2) Loyalty positive effect on the performance of employees in the Office of the Provincial Parliament of West Papua. This is evidenced from tcount of 7.417> ttable of 2.01290 with significant 0,000 <of a significance level of 0.05. and the regression coefficient has a positive value of 0.722. Keywords: Discipline, Loyalty, Employee Performance
CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE DAN KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2014-2018
Authors: Dama Hais
Published: May 2022

Penelitian ini bertujuan untuk mengetahui: Pengaruh Corporate Social Responsibility (CSR) Disclosure Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Periode 2014-2018. Metode  penelitian ini adalah penelitian kuantitatif dngan menggunakan data sekunder. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2014-2018. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah 4 perusahaan ditahun 2014-2018. Teknik analisis data menggunakan analisis regresi linear sederhana.hasil penelitian ini dapat disimpulkan bahwa: secara parsial Indeks CSR berpengaruh positif dan signifikan dilihat dari variabel Current Ratio (CR) sebesar 95.03% , Inventory Turnover (ITO) sebesar 84.47% dan Return on Asset (ROA) sebesar 97.51%. Selanjutnya yang berpengaruh negatif dan signifikan terhadap kinerja keuangan yang diukur dengan Debt to Equity Ratio sebesar 94.64%. Sedangkan sisanya dipengaruhi oleh variabel lain diluar model penelitian ini seperti, Struktur Kepemilikan Perusahaan dan Good Corporate Governance.
PENGARUH DISIPLIN KERJA DAN KENAIKAN TUNJANGAN KINERJA TERHADAP KEPUASAN KERJA SERTA DAMPAKNYA BAGI KINERJA APARATUR SIPIL NEGARA (ASN) DI LINGKUNGAN PERADILAN WILAYAH PROPINSI GORONTALO
Authors: Roringkon Yardie David
Published: May 2022

Penelitian ini bertujuan untuk menganalisis Pengaruh Disiplin Kerja Dan Kenaikan Tunjangan Kinerja Terhadap Kepuasan Kerja Serta Dampaknya Bagi Kinerja Aparatur Sipil Negara (ASN) Di Lingkungan Peradilan Wilayah Provinsi Gorontalo. Data yang digunakan dalam penelitian ini adalah data primer yang bersumber dari pengisian kuisioner. Populasi penelitian adalah berjumlah 102 orang pegawai dengan menggunakan metode Slovin. Tehnik analisis yang digunakan untuk menjawab masalah penelitian dan menguji hipotesis adalah analisis jalur dengan bantuan perangkat lunak Lisrel yang digunakan untuk menganalisis data. Temuan penelitian ini adalah (1) terdapat pengaruh positif tidak signifikan disiplin kerja terhadap kepuasan kerja pegawai, (2) terdapat pengaruh positif dan signifikan tunjangan kinerja terhadap kepuasan kerja pegawai, (3) terdapat pengaruh positif dan signifikan disiplin kerja terhadap kinerja pegawai, (4) terdapat pengaruh positif tidak signifikan tunjangan kinerja terhadap kinerja pegawai, (5) terdapat dampak positif dan signifikan kepuasan kerja terhadap kinerja pegawai, (6) terdapat hubungan yang lemah antara disiplin kerja dengan tunjangan kinerja namun berkontribusi positif terhadap kepuasan kerja dan kinerja pegawai. Kata Kunci : Disiplin Kerja; Tunjangan Kinerja; Kepuasan Kerja; Kinerja.
Tachypnea without dyspnea in child with giant anterior mediastinal lipoblastoma
Authors: Dey Sanjukta , Sarkar Subhankar , Kundu Soumalya
Published: May 2022

Lipoblastoma is a rare, benign, rapidly growing tumor. These lesions are usually asymptomatic or symptomatic due to the compression of surrounding structures. The majority of them were diagnosed in early childhood. We report the case of a 2 years old boy with giant anterior mediastinal lipoblastoma who was apparently asymptomatic except for persistent fast berating. The mass was diagnosed by computed tomography-guided needle biopsy and confirmed after removal by thoracotomy.
Large cell neuroendocrine carcinoma of cervix: A case report
Authors: Shanthi Vissa , Rukmangadha N. , Kumar V. Siva
Published: May 2022

Neuroendocrine carcinoma of the cervix is a rare aggressive tumor with a poor prognosis. Neuroendocrine carcinomas account for 1–1.5% of cervical cancer and around 12.5% were of large cell types. We report the case of a 55-year-old woman who came with complaints of pain abdomen and was reported as large cell neuroendocrine carcinoma of the cervix on biopsy. Immunohistochemistry was done which confirmed the diagnosis.
Wilkie’s syndrome: Laparoscopic management – A case report with review of the literature
Authors: Shetty Shreya , Joshi Abhijit
Published: May 2022

Superior mesenteric artery (SMA) syndrome also known as Wilkie’s Syndrome is a rare condition characterized by symptoms of small bowel obstruction. It is caused when the angle between the SMA and aorta, also known as the aorto-mesenteric angle, reduces to <25° which, in turn, causes the compression of the third part of the duodenum which traverses between the SMA and the aorta. We, herein, present the case of a 31-year-old female who was diagnosed to have Wilkie’s syndrome. Failing a trial of conservative management, she was ultimately definitively managed by surgery.
GENESIS AND DEVELOPMENT OF THE THEORY OF SOCIAL CAPITAL
Authors:   Institute for Economics and Forecasting National Academy of Science of Ukraine, Yelisieieva Liudmyla , Suprun Nataliya ,   Institute for Economics and Forecasting National Academy of Science of Ukraine
Published: May 2022

The article reveals the evolution of scientific views on the role of social capital in economic development. The scientific views of researchers from A. Smith to the present on the nature and channels of influence of social capital on the economic system and the welfare of economic agents in particular are systematized. The role of research of Nobel laureates K. Arrow, E. Ostrom, A. Sen in the development of the theory of social capital and the study of its economic effects is revealed. The place of M. Tugan-Baranovsky's scientific achievements in the formation of the concept of social capital is characterized. The author 's periodization of the development of the theory of social capital and perspective directions of its research are offered. The periodization of the development of the theory of social capital is carried out with the separation of the following stages: 1) XVIII century – until the 1970s – the formation of basic scientific ideas about group cooperation as a factor in ensuring the efficiency of economic activity, 2) 1970s – 1980s – the beginning of the study of economic consequences of social capital development at the micro-level; 3) 1990s – the beginning of the XXI century – expanding the scope of research of the economic potential of social capital from micro- to meso- and macro-levels, 4) the beginning of the XXI century – till now – shifting the focus of scientific discourse from theoretical to practice-oriented research on the economic return of social capital. It was found that scientific views on the place of social capital in the development of socio-economic processes have evolved significantly: from studying its importance in the formation of human capital to the role in education, health, economic growth, poverty reduction, income inequality and more. However, despite the diversity of such studies, the issues of the interaction of social capital development, on the one hand, and innovation, entrepreneurship, financial markets, state and local self-government, on the other, remain insufficiently studied; and the role of social capital in ensuring the sustainable development.
MODERN MECHANISMS OF MANAGEMENT THE INNOVATIVE POTENTIAL OF ENTERPRISES IN UKRAINE
Authors:   Rauf Ablyazov East European University, Kozlovska Svitlana
Published: May 2022

The growing role of innovation places new demands on the choice of the most effective mechanisms for the use and evaluation of innovativecapacity, management of innovative activity of the enterprise. In order to adequately assess the current situation and the choice of perspective directions of innovative development of the enаterprise is necessary to conduct a systematic evaluation of the available innovativecapacity. In the developed and some developing countries, the innovative capacity plays a key role in the innovative development of the economy as a whole is regarded as a source of economic development and is an essential component of national wealth. In the article the approaches to the definition of the enterprise innovationalcapacity are given, also it presents the global innovation index. The purpose of this work is to identify and analyze modern problems of managing the innovative potential of the enterprise. The solution of the task of realizing the innovative potential of the enterprise is related to the application of such management functions as organization, coordination, motivation, monitoring, monitoring and evaluation of the actions of employees involved in the innovative activity of the enterprise within the framework of the innovative project. According to the study, it is substantiated that the strengthening of the innovative potential of enterprises is achieved by: ensuring intellectual development; material base development; attraction of financial resources; training and retraining; improving the infrastructure of enterprises; optimization of other resources required for innovation. Therefore, the level of innovation potential is determined by a set of elements of production and economic activity of the enterprise, and effective management allows to achieve certain goals of the enterprise. The problem of effective management of innovation potential of enterprises in modern realities is important, and its implementation can be achieved by creating an effective mechanism for managing the innovation potential of the enterprise, characterized by the ability to manage both static and dynamic components of innovation potential.
THE EVOLUTION OF A PLANNING APPROACH ACTIVITIES OF ENTERPRISES
Authors:   Zaporizhzhya National University, Lesіv Inna
Published: May 2022

Planning is the process of developing plans as a set of measures, indicators and ways to achieve them, which form the conditions and prerequisites for the implementation of the goals of an economic entity. The accumulated experience of foreign countries in the field of planning, its analysis, generalization and systematization can contribute to the improvement of Ukrainian practice and directions of the economy. Enterprises in the current situation find it difficult to resist external factors. Changes in consumer demand, a drop in enterprise profits, temporally old production equipment, limited opportunities for expansion within certain industries, and the search for markets for profitable capital investments are increasingly pushing enterprises to adapt the production planning process to external changes. Today, a significant direction has emerged for the study and implementation of ideas and concepts of sustainable development in the economy, adaptation of state economic policy to a new round of development. Such an important part of the process management as the planning of the activities of an industrial enterprise, especially its production, comes to the fore. The article analyzes the evolutionary experience of enterprise planning. The main characteristics of the periods of domestic planning are considered. The characteristic features and characteristics of each period are formed, their advantages and disadvantages are determined The experience of developed countries known in the world economy in the formation of planning models is analyzed. The main features, features and advantages of planning these European countries are highlighted. An adaptive model of industrial enterprise management to modern conditions and interaction with environments has been modeled. The possibility of constant control of performance of the planned indicators and monitoring of external and internal environments on conformity to the purposes, development strategy and plans at all stages of production and economic activity of the enterprise is allocated.
FACTORS OF PROFITABILITY OF THE ENTERPRISE
Authors:   Poltava State Agrarian University, Mykolenko Inna , Hrebelna Alina ,   Poltava State Agrarian University
Published: May 2022

Effective operation of the enterprise is possible under the condition of its profitability, as profit is the main source of further development, and therefore provides an opportunity to successfully adapt to changing environmental conditions, increases financial stability and investment attractiveness. The higher the profit, the more realistic it is to achieve the goals of the company. Analysis of the interpretation of profit by various scholars shows that there is no single approach to defining the essence of this economic category. Therefore, in order to successfully manage the company's profits, it is first necessary to determine the components and factors of profit. Profit is the driving force and motive of enterprises and organizations, which allows the company to maintain its position in the market and ensure the dynamic development of production in a competitive environment. The opportunity to make more profit encourages business leaders to look for more efficient ways to use resources. It is substantiated that the profit is the purpose, result, stimulus and factor of economic security of the enterprise. A number of factors that affect the company's profit and measures that can be used for further profit growth are considered. The profit management system can function only in the presence of the corresponding data on the basis of which it is possible to establish constant monitoring of process of formation of profit. Profit ensures business continuity, which in the current environment is one of the priority areas of strategic and operational management. Maximizing the company's profit is an essential and important aspect of its activities. It is determined that one of the most important internal factors of profit growth in modern conditions are the following: growth of finished products, reducing its cost, improving quality, improving the range, improving the efficiency of production assets, increasing productivity. The problem of increasing profitability is especially relevant in the context of economic instability of market relations in Ukraine. Therefore, taking into account the economic crisis in the country, it should be noted that currently the task of profit maximization is a priority for businesses.
PECULIARITIES OF EVALUATION OF EFFICIENCY OF CONSTRUCTION ENTERPRISE IN THE CONTEXT OF GROWTH OF ITS COMPETITIVE ADVANTAGES
Authors:   Prydniprovska State Academy of Civil Engineering and Architecture, Stupniker Hanna , Zozulia Nataliia ,   Prydniprovska State Academy of Civil Engineering and Architecture
Published: May 2022

The ability of an enterprise to form its competitiveness depends on the amount of competitive advantage that the enterprise creates in the course of its economic activity. In order for the company to have high performance, it is necessary to carry out a constant analysis of the costs of the enterprise. The purpose of cost management is to reduce or optimize and increase the efficiency of economic processes. Cost management of the enterprise involves the implementation of such functions as the development, adoption, implementation and control of management decisions. The peculiarities of the construction industry distinguish it from other economic sectors by certain features. Therefore, there are some differences in the cost management of a construction enterprise. The need to forecast construction costs should be long-term, but the difficulty of such planning lies in the uncertainty of external factors in the future. Changes in the price of materials, demand, inflation, tax conditions as well as the emergence of new competitors can significantly affect costs. Among the modern methods of cost management, there are those that should be implemented for construction enterprises. This is, for example, a standard-cost, which involves determining the regulatory cost of production, identifying deviations from existing standards by location and reasons for their occurrence. The application of CVP-analysis in the activities of construction enterprises is the most appropriate, because it allows to determine the optimal proportions between variable and fixed costs, price and sales and also helps to plan the amount of profit. In essence, this analysis is quite simple, based on known indicators and allows to quickly evaluate the impact of the size and structure of costs as well as sales on profit and analyze its dependence on price levels and production structure, justify marketing strategy. The research that has been conducted in this article allows to recognize the key role of performance indicators, based on cost management, in the formation of competitive advantages of modern enterprises and the need to constantly monitor the dynamics and structure of its costs. Therefore, cost indicators can be used to assess the effectiveness of the enterprise as a whole. It is important for a construction enterprise to fully take into account all factors that may affect planning, accounting and cost analysis.
IMPACT OF COVID-19 ON THE LABOR MARKET
Authors:   National Technical University of Ukraine «Igor Sikorsky Kyiv Polytechnic Institute», Zhaldak Hanna , Kosianchuk Vladyslava ,   National Technical University of Ukraine «Igor Sikorsky Kyiv Polytechnic Institute»
Published: May 2022

The article is about determination of specificity of COVID-19 impact on labor market. Data of international organizations of labors was analyzed, remarkable issues were reported which Ukrainian labor market faced with. As well as dynamics of the main Ukrainians consumer sentiment were analyzed. Concluded that after the overcoming crisis, cause by Covid-19, on labor market, there will be a requirement to get additional labor and to expand the job opportunities. Along with this, decided that workers, that have skills in working with artificial intelligence, cloud calculations, cybersecurity, virtual reality, etc are in demand. The influence of pandemic caused batch of following changes on the domestic level: a real shortage of workplaces in Ukraine, a raise of unemployment; a decline of foreign workers; a downfall in population’s income. Most of workers are interested in having a more flexible work schedule, an increased amount of vacation, as well as getting mental support after isolation and limitations on social contact, receiving a compensation in money equivalent to pay utility bills, which are connected to work from home, - which are all causes of a fast switching to distance format of work. Fast development of e-commerce, shifting of doing online business and usage of different Internet platforms were determined. It was also noticed, that COVID-19 pandemic had a significant negative effect on the majority of business structures and the functioning of the labor market. It led to decrease in people’s income and growth in the shadow employment sector and hidden unemployment. In future, digitalization processes and application of modern technologies will become the vectors of the labor market development. Further anti-crisis actions have to be aimed at developing new methods to fight pandemic and support business. Government police should not be limited with social support for the poor. It should be aimed at stimulating the development of business structures and the country in general.
FEATURES OF AUDIT AS A FORM OF FINANCIAL CONTROL
Authors:   Ivan Franko National University of Lviv, Kmit Vira , Mikula Marta ,   Ivan Franko National University of Lviv
Published: May 2022

The article describes features and types of audit as a form of financial control. The main reasons for the occurrence of the audit in Ukraine, its official formation and evaluation are named. The definitions of audit and auditor are determined in accordance with Ukrainian legislation. The differences between the audit process and the concepts of " revision" and "control" are indicated. General principles of the audit in enterprise’s financial and economic activity are specified. The article defines the importance of auditing the financial statements of an enterprise The classification of the audit is given. The essence and purpose of each type of the audit are determined. According to this classification, audit is divided into external audit and internal audit. Internal audit is used to check the structure, policy, rules, procedures for securing the safety of assets and reliability of accounting records of the organization, which are descried in its financial statement. Shortly, the role of internal audit is to provide independent assurance that an organization’s risk management, governance and internal control processes are operating effectively. The external audit provides the required audit services (carrying out the revision, providing additional services) by the independent audit firm (independent auditor). Furthermore, the external audit is divided into mandatory audit (Annual audit of accounting and financial activities of the organization of individual enterprise), voluntary audit (audit of accounting and financial activities of the organization or individual enterprise by request of CEO) and special audit (tightly defined audit that only looks at a specific area of an organization's activities). The classification of the audit by type of economic activity of the audited entity is also determined. The result of the audit is to obtain an audit opinion that reflects the accuracy of the information included in audited entity financial statement. The audit opinion plays the most important role in the company's ability in continuing to perform its financial and economic activity. Emphasis is placed on modern digital technologies, which should become a priority in the further development of auditing in Ukraine.
INNOVATIVE DEVELOPMENT OF AGRICULTURAL SECTOR ENTERPRISES ON INVESTMENT BASIS
Authors:   Luhansk Taras Shevchenko National University, Skrypnyk Viktoriia
Published: May 2022

With the spread of globalization, the country's position in the world economy increasingly depends on competitiveness. At the same time, among the factors that determine competitiveness, the greatest importance is given to the quality of innovation systems generated by the development of STP. Therefore, in the general structure of strategic priorities of social development in the vast majority of countries to one of the priorities are STP, and in the agricultural sector - sustainable development of agro-industrial production based on the accelerated development of science and technology. Therefore, the problems of intensifying the innovative modernization of the economy and its technological recovery, stimulating investment income to finance innovation in the context of increasing competitiveness are today one of the central in the state economy. The urgency of this problem naturally attracts the attention of domestic and foreign economists. The bulk of research is devoted to the practical analysis of the current state of the innovation process in Ukraine, foreign practice of state regulation of innovation, evaluation of foreign investors in the domestic market and mechanisms to enhance the attraction of foreign capital into the domestic economy. The article is devoted to the study of innovative development of agricultural enterprises on the basis of investment; as a result of the conducted analysis the spheres of influence of innovative activity on efficiency of production and stable activity of the enterprises are revealed; the economic diagnostics of enterprises concerning introduction of innovations is carried out and the reasons of low level of innovative activity of the enterprises of the Luhansk region are defined, and also possible risks and the offered effective means of their prevention at introduction of innovations in activity of the enterprises are estimated; the interrelation of marketing functions as a single system is considered; scientifically substantiated recommendations for the creation of an innovation structure in the region have been developed, in particular, it is proposed to create the Luhansk Regional Center for Coordination of Innovation Processes, which should include higher education institutions as one of the most effective elements of innovation structures.