bluuebunny/crossref_metadata_2025 huggingface dataset:
Aproximación a la percepción social sobre el sistema tributario colombiano a partir de una revisión teórica
Authors: Pino Montoya José Wilmar , Farfán Rodríguez Juliana Carolina , Cabrera Ruby Stella
Published: November 2020

La economía pública se justifica mediante los objetivos fiscales, para lo cual se sustenta en las estructuras tributarias, estructuras mismas que pueden tener problemáticas en el recaudo progresivo de los tributos, sin menoscabo de la actividad económica o de los ciudadanos. En este sentido, el presente artículo de revisión documental se deriva del proyecto de investigación: percepción social del pequeño contribuyente sobre el impuesto de renta del sistema tributario colombiano, en el que se analiza cómo la apreciación del ciudadano puede influir en el cumplimiento de las responsabilidades fiscales. La hipótesis que fundamenta este estudio es que la relación de las categorías: sistema social de derecho, fines del Estado, ingresos tributarios y pequeños contribuyentes, convergen en la constitucionalidad del sistema de renta colombiano,  que permite una percepción social positiva del sistema y es por ello que en este documento se desarrolla un análisis conceptual, para aportar, desde la teoría un mejor entendimiento del sistema tributario, que sirva de fundamento para posteriores estudios empíricos sobre la política fiscal de Colombia y a partir de allí se fortalezca los mecanismos de recaudo del impuesto. Se concluye que de acuerdo a los fines de equidad social y el bien común que deriva del Estado, se hace necesario fortalecer un sistema tributario que garantice el cumplir su función y que es un deber ciudadano coadyuvar al Estado a través de la extinción de la obligación tributaria que le competa.
Armed combative traditions of Latin America and the Caribbean: a hoplological overview
Authors: Ryan Michael J.
Published: November 2020

Over the last few decades, there has been a resurgent interest in New World martial art traditions. The bulk of the attention has focused on African and African diasporic traditions. Many well-researched books and articles have resulted from this focus. Yet, there is much less interest regarding other combative modalities brought to the shores of the New World. For centuries immigrant communities have brought with them sophisticated combative systems that persist to this day. As part of a broader hoplological project, this article seeks to identify and document the diverse armed combative systems still extant and practiced in South America and the Caribbean that have not transformed into solely institutionalized sports or recreational pastimes. With few exceptions these arts continue to be taught, practiced, and used in a variety of informal situations to ensure one’s property or public reputation or as part of an economic strategy in the informal economy. At times paralleling and overlapping these more pragmatic goals, these arts also persist as a way of preserving older cultural moralities, ethics, and forms of masculinity.
Uma identidade guerreira forjada “à base” das joelhadas e cotoveladas: as narrativas dos primeiros mestres do muay thai brasileiro
Authors: Müller Júnior Ivo Lopes , Capraro André Mendes
Published: November 2020

Este estudo teve como objetivo descrever as principais características do treinamento realizado no final da década de 1970 e que, posteriormente, foram base para Rudimar Fedrigo montar a academia Chute Boxe e consolidar a identidade do muay thai brasileiro. Para tanto, as seguintes questões foram elaboradas: Como eram os treinamentos ministrados por Nélio Naja nos primórdios do muay thai brasileiro, a partir da memória de alguns pioneiros desta prática. Quais as nuances do início da construção identitária do muay thai brasileiro? Na tentativa de responder a tais questionamentos recorreu-se à história oral híbrida como metodologia. Foi possível concluir que os princípios aprendidos com o grão-mestre Nélio Naja, valores assentados no treinamento e em um condicionamento físico intenso, além da construção uma identidade guerreira, permitiu à academia Chute Boxe conquistar fama mundial com vitórias no MMA, forjadas “à base” de joelhadas e cotoveladas.
EMERGENCE OF SECOND WAVE OF SARS-COV-2 INFECTIONS DURING THE ONGOING COVID-19 PANDEMIC: A MINI REVIEW
Authors:   Indian Institute of Public Health Gandhinagar, Gandhinagar-Chilloda highway, Opp to Air Force HQ, Lekawada, Gandhinagar, Gujarat 382042, India., Prajapati Bhumika , Vora Kranti Suresh ,   Indian Institute of Public Health Gandhinagar, Gandhinagar-Chilloda highway, Opp to Air Force HQ, Lekawada, Gandhinagar, Gujarat 382042, India., Fathah Zareena ,   Kings College London, London, UK, Sah Ranjit ,   Tribhuvan University Teaching Hospital, Institute of Medicine, Kathmandu 44600, Nepal, Tiwari Ruchi ,   Department of Veterinary Microbiology and Immunology, College of Veterinary Sciences, Uttar Pradesh Pandit Deen Dayal Upadhyaya Pashu Chikitsa Vigyan Vishwavidyalaya Evam Go Anusandhan Sansthan (DUVASU), Mathura–281001, India, Malik Yashpal Singh ,   Division of Biological Standardization, ICAR-Indian Veterinary Research Institute, Izatnagar, Bareilly- 243 122, Uttar Pradesh, India., Dhama Kuldeep ,   Division of Pathology, ICAR-Indian Veterinary Research Institute, Izatnagar, Bareilly - 243122, Uttar Pradesh, India, Rajendiran Isha ,   Biomac Life Sciences Pvt Ltd, Gandhinagar, Gujarat 382421, India., Natesan Senthilkumar ,   Indian Institute of Public Health Gandhinagar, Gandhinagar-Chilloda highway, Opp to Air Force HQ, Lekawada, Gandhinagar, Gujarat 382042, India.
Published: November 2020

The COVID-19 outbreak originated from Wuhan, China has spread over the world, causing a “Global Pandemic”. We analyzed daily confirmed cases and deaths from different countries to understand the progression of the ongoing pandemic in different parts around the world. The data indicated that the pandemic is in different stages in different countries, where they are either at the end of the second wave or middle or early phase of it or still in the middle of the first wave of infection, and they can be divided into four groups. Type 1 countries such as UK, France, Spain, and the Netherlands are currently witnessing the second wave of infection with an exponential increase in daily cases. Countries such as Australia, United States, Japan, and Poland are currently in the declining stage of second-wave, grouped as Type 2 countries. Type 3 countries such as Germany, Italy, Belgium, and Russia are recently seeing the second wave with slowly rising of confirmed cases. Type 4 countries including India, Brazil, Argentina, and Mexico are currently fighting against the first wave of COVID-19. These countries have a chance to learn from the countries which have overcome the second wave successfully. To be ahead of the epidemic curve and preventing it, countries need to make future plans on family, hospital, and community levels. Isolation of the highly vulnerable elderly people and young children, preventing social or public gathering, following the guidelines of COVID-19 prevention including wearing face masks regularly can save countries from devastating effects of the second wave of pandemic COVID-19.
The Relationship Between Economic Factors and Health Personnel Employment in Turkey: An Econometric Anaylsis
Authors: ÇIRAKLI Ümit
Published: November 2020

This study applies the ARDL (Autoregressive Distributed Lag) bounds testing approach developed by Pesaran, Shin and Smith (2001) to reveal the relationship between economic factors and health personnel employment in Turkey between 1974-2015. While the health personnel data includes the number of physicians and other health personnel (midwives and nurses), reel GDP (Real Gross Domestic Product) and economic crises are included as economic factors in the study. In terms of long-run relationships between economic growth and health personnel number, this study shows that while the employment of the physicians is made independently of economic growth, other health personnel are employed directly proportional to the increase in income in Turkey. The findings of the study show that the 1994 economic crisis has had a significant decreasing effect on only the number of other health personnel. Both the results of long-run relationships and impacts of economic crises in this study shows that the politicians pay more attention to the physicians than other health personnel. As health care services are based on teamwork, cuts in the number of other health personnel during any economic hardship will make it difficult to meet the health services needs of population in terms of quality and quantity. Therefore, politicians need to pay more attention to the recruitment of other health personnel too.
Organizational Legitimacy: An In-Depth Overview Through The Lens of Institutional Theory
Authors: YÜNCÜ Volkan
Published: November 2020

This paper investigates the institutional view on organizational legitimacy and legitimation processes by addressing the principal theses of the institutional school of thought and fundamental arguments raised by institutionalists. Beyond a shadow of doubt, the notion of organizational legitimacy is not a simple phenomenon that can be confined to a sole paradigm or a phenomenon that be explained through a sole theoretical lens. However, based on the idea that theories pinpoint the most relevant factors affecting the phenomena under investigation, I aim to pave the way for further theoretical research by crystallizing how the institutional school of thought embraces organizational legitimacy. In this regard, this paper analyzes the institutional approach to organizational legitimacy by suggesting an in-depth overview of the factors that shape organizational legitimacy and identifies three essential institutional orientations. The paper concludes by indicating to the prominence of cultural frameworks in gaining legitimacy and by suggesting directions for future research.
Avrupa Birliği’nde Mali ve Parasal Kural Uygulamaları
Authors: GÜNEL Tuğay
Published: November 2020

Avrupa’da yürürlükte olan sayısal mali ve parasal kurallar geçtiğimiz yirmi yıl boyunca sürekli olarak artış göstermiştir. Öyle ki Avrupa’da hemen hemen her ülkede sayısal mali kuralların uygulandığı görülmektedir. Sayısal mali kurallar, yerel ya da bölgesel hükümet düzeylerinde uygulanma alanı bulmaktadır. Özellikle 1990’lı yıllarda Avrupa Birliği üyesi ülkelerde, iradi maliye politikasının neden olduğu olumsuz sonuçları ortadan kaldırmak üzere kurallı maliye politikası önemli bir politika aracı haline gelmiştir. Avrupa’da kurallı maliye politikasının alt yapısı Maastricht Antlaşması ve İstikrar ve Büyüme Paktı ile güçlendirilmiştir. Buna ek olarak Avrupa’da işleyişsel (sürece ilişkin) ve sayısal mali kurallar olmak üzere iki tür mali kural uygulamaya koyulmuştur. Böylece, Avrupa Birliği’nde mali kurallar ile aşırı bütçe açıkları ve kamu borcunun önüne geçilerek mali disiplinin sağlanması amaçlanmaktadır. Avrupa Birliği’nde mali kural uygulamalarının bir diğer önemli nedeni ise para ve maliye politikalarının uyum içerisinde sürdürülmesidir. Bu bağlamda, çalışmanın amacı Avrupa Birliği’nde uygulanan mali ve para kurallarını teorik açıdan analiz etmek; mali ve parasal kurallara ilişkin uygulamaların etkilerini ortaya koymaktır.
Kesinhesap Kanunu ve Bütçe Hakkı: TBMM Görüşmeleri Üzerinden Bir Analiz
Authors: AKBEY Ferhat , GÖK Musa
Published: November 2020

Parlamentonun bütçe hakkının birbirini tamamlayıcı iki unsuru söz konusudur: Birincisi, yürütme erkinin harcama yapmasına ve gelir tahsil etmesine “önceden izin verme ve sınırlandırma”; ikincisi ise bütçe uygulandıktan sonra uygulama sonuçlarını “denetleme”. Parlamento ilkini Merkezi Yönetim Bütçe Kanunu görüşmelerinde, ikinci unsuru ise Sayıştay üzerinden yapılan denetimler ve Kesinhesap Kanunu müzakerelerinde devreye alır. Buna karşılık, literatürde genellikle birinci unsur ön plana çıkarılırken, ikinci unsurun özellikle Kesinhesap Kanunu kısmı pek vurgulanmaz. Bu çalışmada, Kesinhesap Kanun teklifinin TBMM’deki görüşmeleri mercek altına alınmış ve Kesinhesap üzerinden Meclis’in etkili bir denetim yapıp yapmadığı incelenmiştir. 2004-2017 yılları arası Merkezi Yönetim Bütçe Kanunu ve Kesinhesap Kanunu Meclis görüşme tutanakları ayrıntılı biçimde taranmış ve sonuçlar sayısal olarak ortaya konmuştur. Bu bağlamda, görüşme gün sayıları, kanunlarla ilgili toplamda ve madde başına alınan söz ve sorulan soru sayıları, ayrıca verilen önerge sayıları karşılaştırılmıştır. Sonuçta TBMM’de Kesinhesap Kanunu’nun pek önemsenmediği ve bu açıdan “denetim” mekanizmasının etkin işlemediği sonucuna ulaşılmıştır.
Results of Minimally Invasive Valve-Sparing Aortic Root Valve Surgery: Propensity Score Matching Analysis
Authors: Charchyan E. R. , Breshenkov D. G. , Belov Yu. V.
Published: November 2020

Aim      Evaluation of efficacy and safety of minimally invasive, valve-sparing interventions on the aortic root and a comparative analysis of outcomes versus a group of patients with a complete sternotomy intervention using the method of propensity score matching (PSM).

Materials and methods From 2016 through 2019, 458 interventions on the aortic root were performed, including 160 (36.6 %) interventions with mini-sternotomy. The study included 106 patients with the valve-sparing surgery (David procedure). Two groups of 30 patients each were formed using PSMC: group 1, complete sternotomy (CS) and group 2, J-shaped mini-sternotomy (MS). Immediate and long-term outcomes were evaluated at 13.8±10.3 (1–38 months (min-max) in the MS group and 42±21 (1–61 months (min-max) in the CS group.

Results Statistically significant differences in death rate, echocardiographic indexes, absence of reoperations and complications in the postoperative period were not observed. In group 2, durations of extracorporeal circulation (p=0.04) and period of myocardial ischemia (p=0.004) were increased. The same group showed decreased intraoperative blood loss (p=0.001), postoperative drainage losses (p=0.0001), extubation time (р=0.0001), duration of stay in resuscitation and intensive care units and in the department of reconstructive recovery cardiovascular surgery (p=0,005).

Conclusion      The David procedure with mini-sternotomy is a safe and effective alternative to the traditional approach. This technique significantly reduces the time of rehabilitation and duration of patients’ stay in the hospital without significant differences in the long-term period, which suggests advantages of this method. However, despite these promising results, the retrospective nature of this study, a small sample of patients, and a short follow-up period warrant further study.
Direct Oral Anticoagulant Edoxaban in Patients with Non-Valvular Atrial Fibrillation: Results of Direct Comparison with Warfarin
Authors: Yavelov I. S.
Published: November 2020

This review analyzes results of a large prospective, randomized, double-blind, placebo-controlled clinical study ENGAGE AF-TIMI 48 that compared efficacy and safety of warfarin, a vitamin K antagonist, and edoxaban, an oral inhibitor of activated coagulation factor X. The review addresses important practical aspects of using edoxaban in patients with nonvalvular atrial fibrillation.
Reflexões contemporâneas sobre a exploração sexual comercial de crianças e adolescentes no mercado do turismo no Peru
Authors: Kühl Franciele Letícia , Custódio André Viana
Published: November 2020

Este trabalho busca verificar se há relação entre as normas e as políticas públicas com as causas da exploração sexual comercial infantil no turismo no Peru. Para alcançar esse objetivo, estudou-se a proteção jurídica e as políticas públicas nacionais e internacionais que regulamentam o trabalho infantil no Peru, bem como analisou-se os resultados obtidos pela End Child Prostitution, Child Pornography and Trafficking of Children for Sexual Purposes (ecpat), no “Global study on sexual exploitation of children in travel and tourism: regional report Latin America”, de 2016, que trouxe a pobreza, a baixa escolaridade e a ausência de programas específicos como principais fatores de exploração sexual comercial infantil. Apesar dos avanços legislativos e dos esforços de políticas públicas que buscam erradicar o trabalho infantil, as causas da exploração sexual comercial infantil ainda existem. O método de abordagem é dedutivo e o método de procedimento monográfico é com base em pesquisa bibliográfica e documental.
Concentración de la tierra y las Zonas de Interés de Desarrollo Rural, Económico y Social (Zidres) en los Montes de María, María La Baja y Carmen de Bolívar
Authors: Alzate Mora Daniel
Published: November 2020

La concentración de la tierra en América Latina y en Colombia tiende a profundizarse. A pesar de los esfuerzos del Estado por revertir esta tendencia, el fenómeno de la concentración de la tierra se intensifica, en especial, en aquellas regiones que han sido fuertemente afectadas por el conflicto armado interno, como es el caso de Los Montes de María. A partir de información cuantitativa y cualitativa se expone el contexto social y político de los municipios de María La Baja y el Carmen de Bolívar para analizar la estructura agraria, y se demuestra su tendencia general hacia una mayor concentración de la tierra. A partir de esta información se presenta la relación que tiene dicha estructura agraria con el modelo de desarrollo de las Zonas de Interés de Desarrollo Rural, Económico y Social (Zidres) aprobado por la ley 1676 de 2016.
SCIENTIFIC RATIONALE FOR THE INFLUENCE OF BANKING SECTOR ON THE INNOVATIVE DEVELOPMENT OF ECONOMY
Authors: Zavadska D.
Published: November 2020

Abstract. The theoretical bases of determining the influence of banking sector on the innovative development of economy are systematized and improved. The current theoretical provisions characterizing the processes for organization of relations between banks and enterprises of real sector of economy and arising from financing of innovative development of the country are determined. Different approaches of scientists to assess the relationship between banking sector and economic growth are described. The generalization of the current approaches in the scientific literature for the definition of «interaction of the banking and real sectors» allowed us to say that they are limited to the composition of participants and the priority in the initiation of interaction; the scale of interaction (interaction on micro-, meso- and macroeconomic levels based on the influence of endogenous and exogenous factors) and the forms of interaction (syndicated lending, integration, partnership).It is proved that financial interaction between the subjects of the innovation process is determined by exogenous and endogenous factors. Exogenous factors are a set of factors of macro- and microeconomic environments, which form the position of the external environment of the national banking sector and create the potential for opportunities to finance innovation. The group of endogenous factors consists of transformational and transactional factors that shape the internal environment of banks, determine the availability of their financial potential and the possibility of using it to finance the needs of innovative economic development. The study proved the possibility of obtaining a positive or negative synergistic effect from bank financing of innovative development, depending on the impact of mentioned factors on the results of lending relations and the possibility of forming the required financial resources for banks’ lending to innovative projects and programs, taking into account threats and innovation risks. The possibility of the impact of innovative loans of banking sector on the development of economy at the macro- and microeconomic levels is assessed. It is indicated that understanding the results of the processes of interaction between banks and borrowers under the influence of various factors will contribute to the formation of an effective lending risk management system to obtain a positive effect from bank lending to the needs of innovative economic development. Keywords: innovative development of economy, the bank, the borrower, the financial interaction, factors of influence the potential, synergistic effect, innovative risks. JEL Classіfіcatіon G21,G24, O16, O31 Formulas: 0; fig.: 1; tabl.: 0; bibl.: 20.
MOTIVATION OF THE BANKING SECTOR EMPLOYEES IN THE CONTEXT OF THEIR VALUE ORIENTATIONS
Authors: Kuzmynchuk N. V. , Kutsenko T. M. , Terovanesova O. Yu. , Zhezherun Yu. V.
Published: November 2020

Abstract. It is investigated the theoretical bases of motivation of the banking sector employees in the context of their value orientations and the directions of their value adaptation as a tool of management and behavior management of banking staff. The aim of the work is to develop the motivation concepts of the banking sector employees on the value orientations basis in the context of the need of the effective mechanisms formation on the employment influence on the banking institutions employees. It is noted that in the motivation process of the banking sector employees it is necessary to highlight the subjects of motivation which are the motivated subject and motivating. It is proved that the object of motivation is the value orientations of employees that include the basic needs and interests of employees. Based on the approach of A. Maslow for the concept understanding of «value», groups of value orientations of banking sector employees are formed. The conceptual regulations of the motivation for the banking sector employees based on value orientations has been deepened. It has been established that the approximating process of the subjective system of values in the objective system is the value adaptation of employees and may include both external and internal motivation. It is proved that the internal motives are formed under the influence of the external motivation which involves the various methods application of the labor behavior influencing of the employees within the material and non-material form. The concepts of the motivating banking sector employees on the basis of value orientations are proposed taking into account the processes of value adaptation as a transformation of the subjective value system into the objective one which include the organizational, regulatory and financial fundamentals of stimulating labor activity of the banking institutions personnel, the implementation of which will contribute to the further development of the banking sector in terms of the motivational aspects of the bank employees and meet the needs of the economic entities  for receiving of a wide range of modern banking services.
Keywords: motivation, value, motivation of the banking sector employees based on value orientations, value adaptation, external and internal motivation, motivation methods.
JEL Classification G21, J31
Formulas: 0; fig.: 3; tabl.: 0; bibl.: 13.
ЕМІСІЙНА АКТИВНІСТЬ СУБ’ЄКТІВ ФОНДОВОГО РИНКУ УКРАЇНИ
Authors: Сатир Л. М. , Шевченко А .О. , Кепко В. М. , Новікова В. В.
Published: November 2020

Анотація. Обґрунтовано важливість емісійної активності для розширення меж діяльності вітчизняних суб’єктів господарювання. Запропоновано визначення емісійної активності на фондовому ринку. Проведено аналіз обсягів емісій учасників фондового ринку України, здійснено порівняльний аналіз емісії акцій і облігацій учасниками фондового ринку України, проаналізовано емісійну активність інститутів спільного інвестування в ретроспективі. Встановлено обставини, що стають на заваді підвищенню рівня емісійної активності суб’єктів фондового ринку України.
Ключові слова: емісія, емісійна активність, фондовий ринок, цінні папери, акції.
Формул: 0; рис.: 3; табл.: 0; бібл. 12.
FINANCIAL STRATEGY DEVELOPMENT PROCESS
Authors: Štimac M. , Lych V.M. , Yurchenko Y. O.
Published: November 2020

Abstract. The article aims at defining the theoretical and methodological provisions and justifying the practical recommendations for the development of financial strategy of enterprises.
The financial strategy development is an absolute imperative for ensuring its organizational and economic development of the enterprise operating in the current economic environment. The financial strategy can be defined as a complex long-term plan for the organization of systemic activity for achieving its financial goals through the formation, allocation (reallocation) and use of financial resources.
The financial strategy can be defined through its specific characteristics: subordinate and supporting character in the hierarchy of the company strategic pyramid in relation to the general corporate strategy; penetrating all other varieties of strategies of the company, creating financial support and provision for their implementation; strategic long-term orientation; is based on the results of the analysis of strategic financial information; is developed and adjusted on the basis of system-situational approach.
The financial strategy development is a long and complicated process covering financial analysis of external and internal environment; definition of the strategic financial goals; financial strategy development in the following areas value-based management, accounting, asset management, cash flow management, credit policy, investment policy, financial risk management, dividend policy; financial strategy implementation and monitoring.
Keywords: accounting policy, asset management, cash flow management, dividend policy, financial strategy.
JEL Classification G32
Formulas: 0; fig.: 1; tabl.: 0; bibl.: 10.
THE ACCOUNTING SYSTEM AS THE BASIS FOR ORGANISING ENTERPRISE CYBERSECURITY
Authors: Zadorozhnyi Z.-M. , Muravskyi V.V. , Shevchuk О. , Muravskyi V.
Published: November 2020

Abstract. The increasing number of cyberattacks as part of the hybrid influence on social and economic processes and the threat of confidential information leaks dictate the need to ensure cybersecurity for enterprises, sectors and branches of the economy. Since most economic information is produced by the accounting system, its cybersecurity is a priority.
The review of literature on enterprise cybersecurity has indicated that the researchers increasingly define the accounting system as the target of cybersecurity measures. This approach is scientifically limited, as it does not consider that the accounting system may be the subject ensuring the cybersecurity of enterprises in the conditions of rapid development of latest computer and communication technologies. The aim of the article is to investigate the prospects of organising accounting when it is acting as the subject in a platform for ensuring the cybersecurity of enterprises.
It is substantiated that accounting should be used as the basis for ensuring cybersecurity, given that accounting is the main producer of economic information, much of the accounting information is confidential, modern accounting specialists are qualified in multiple different areas of expertise, numerous cyberattacks are perpetrated via accounting software, and the regulatory nature of accounting standards pertaining to information processes.
The prospects of reorganising the accounting department of enterprises and transforming the operational responsibilities of accounting specialists to focus on ensuring the cybersecurity of enterprises are explored. It is proposed to use the accounting policy of the enterprise and the internal regulations linked to it as the basis for the development of cybersecurity regulations. The necessity of introducing permanent security audit to accounting and control activities of the enterprise is proved. It proposed that internal controllers (accountants) or external specialists from audit firms monitor and test the cybersecurity system of enterprises that will facilitate efficient prevention, avoidance and elimination of information barriers and threats to the effective operation of economic entities.  
Keywords: accounting, cybersecurity, security audit, information security, information risks and barriers, accounting policy.
Formulas: 0; fig.: 3; tabl.: 1; bibl.: 19.
INNOVATIVE APPROACHES FOR THE EVALUATION AND FORECASTING OF DEBT LEVELS OF THE SECURITY IN UKRAINE
Authors: Sirenko N. M. , Poltorak A. S. , Melnik O. I. , Lutsenko A. S. , Borysenko L. M.
Published: November 2020

Abstract. Improving the methodology for estimating and forecasting the level of debt security of the country in the medium and long term is of paramount importance for an adequate response to destabilizing factors. Increasing the degree of openness of the national economy, the existing problems of the internal development of the country’s economy, significant changes in the global economic space and adjusting the methodological approaches to integrated assessments and forecasting the level of debt security in Ukraine are all of particular relevance. World practice has shown that countries with higher public debt are more vulnerable to changing financial conditions that can actually endanger the economy and contribute to increasing the depth and duration of a recession, given the government’s inability to provide sufficient budget to support the economy.
The purpose of this study is to develop innovative approaches to assess and forecast the level of Ukraine’s debt security in order to adequately respond to existing destabilizing factors. The use of a methodical approach to estimate and forecast the level of debt security in Ukraine is substantiated. The following indicators are proposed for application in the process of debt security assessment: external debt to annual exports; the ratio of the total amount of external debt servicing payments to the state budget revenue (which is currently considered as an indicator of the state of budgetary security); the ratio of the cost of external debt servicing to annual exports and GDP; the ratio of international reserves to short-term public debt; the share of short-term public debt in its total volume. The state of debt security in Ukraine in 2009—2017 was estimated and a forecast was made for 2018—2020. Modern estimation mechanisms of the state of debt security were studied, their deficiencies were outlined and directions of improvement were proposed. It is shown that the overwhelming majority of Ukraine’s debt security indicators are in the critical and unsatisfactory and, moreover, tend to further deterioration. The methodical approach to the estimation and forecasting of the level of debt security of Ukraine, which represents the gradual implementation of the estimation and forecasting of debt security of the state, is highlighted and a list of the most optimal methods for application at each of the stages is grounded.
Keywords: debt security of the state, state debt, debt guaranteed by the state, assessment of the level of debt security of the state, gross external debt, official international reserves.
JEL Classification F34; H63; C60
Formulas: 4; fig.: 4; tabl.: 3; bibl.: 17.
MANAGING THE PROBLEMS OF LABOUR REMUNERATION AS AN IMPORTANT FACTOR OF THE ECONOMIC GOVERNANCE OF THE COUNTRY
Authors: Dolhalova O.V. , Mykhalchenko H. H.
Published: November 2020

Abstract. The article reveals the feasibility of resolving the problems of labour remuneration for managing the economy of the country. It is proved that decent labour remuneration is one of the important factors that contributes to the social and economic development of the country.
The purpose of the research is to study the issue of labour remuneration, in particular, defining the optimum size of the wage for meeting the social needs of a worker and his/her family; to analyse the main problems of setting the minimum wage in national and foreign practice; to consider the features of setting the substantiated size of the subsistence minimum and its correspondence to constitutional norms. It is noted that the process of setting the substantiated size of the subsistence minimum in Ukraine is provided with the legal framework, but in practice legal provisions are ignored.
The authors analyse the current problems of labour remuneration that concern debts and strengthening inequality in the payments. Taking into account the fact that the reduction of the minimum wage growth causes the economic slowdown and the ineffective use of labour potential, the authors give proposals about the increase of minimum wage that should base on creating favorable conditions for development of country economy. Thus, the process of alignment of the wage growth and economic revitalization must have a systematic nature which includes the state support of national producers, has sound monetary policy and program of priority tasks that concern the development of industrial branches.
It is proved that the social and economic situation in the country improves if there is a high level of wages. If the minimum wage amount is optimum, the compromise between the social needs of population and economic opportunities of the society is reached. Based on the conducted research, the authors propose the measures for further regulating the labour remuneration as an important factor of managing the country economy in the modern world.
Keywords: labour remuneration, minimum wage, nominal and real wages, subsistence minimum, economy.
JEL Classіfіcatіon: E64, I31, J08, J31, N30
Formulas: 0; fig.: 1; tabl.: 3; bibl.: 24.
CURRENT TRENDS OF PUBLIC MANAGEMENT IN THE MODERN WORLD: ECONOMIC AND ORGANIZATIONAL ASPECTS
Authors: Obolenskyi O.Y. , Shchokin R.G. , Romanenko Y.A. , Zhukova I.V.
Published: November 2020

Abstract. The determination of relevant trends in economic and organizational aspects of public management of society is conditioned by the global character of economic, social, and cultural changes, the spread of new technologies during the IV international revolution, the crises associated with the pandemic of coronavirus, hybrid wars, trade wars, leadership struggle in the global and local scale and other problems of the world and local sort. The article uses the review of publications devoted to the further development of society to actualize the utilization of approaches to the progressive capitalism outlined by J. Stiglitz and the solidary civilization as the purposeful tendencies for the economic and organizational principles of the system of public management. The article ascertains that management of the further development of society requires a modern scientific argumentation and scientific support with the help of the development of the special scientific theory – the theory of public management. The directions of public management in the economic, institutional, social, cultural, and political spheres are proposed considering the stated tendencies in the formation of modern civilization.
It is proved that finding an effective consensus between public authorities, entrepreneurs and the general public occupies a special place for economic development and implies that:
- all types of public activity must be consistent with the peculiarities of modern civilizational development of the country;
- economic interests of society should be an unconditional value in the search and implementation of management decisions that are formed in the constantly updated conditions of the country’s development.
In today’s world, social transformation processes in the field of public administration require active theoretical argumentation and appropriate scientific support in order to make and implement socially important decisions on economic, social and cultural issues.
Keywords: economic and organizational aspects, sustainable economic development, public management, public sphere, society, digital world, public consensus, progressive capitalism, solidary character of relations.
Formulas: 0; fig.: 0; tabl.: 0; bibl.: 26.
ТИПІЗАЦІЯ, СПЕЦІАЛІЗАЦІЯ ТА ФОРМАТИЗАЦІЯ ЯК ЧИННИКИ КОНКУРЕНТОСПРОМОЖНОСТІ РОЗДРІБНОЇ ТОРГІВЛІ
Authors: Гуштан Т.В. , Лихолат С.М. , Верескля М.Р. , Михаліцька Н.Я. , Таранський І.П.
Published: November 2020

Анотація. Розглянуто теоретико-методологічну проблему модернізації роздрібної торгівлі в межах нових структурних моделей. Наведено авторське розуміння дефініції «роздрібна торговельна мережа» та ознаки, які покладено в основу систематизації торговельних мереж. Розкрито процес форматизації роздрібних торговельних мереж як об’єктивно потрібний, складний та тривалий. Окреслено активні стратегічні сили, які мають вплив на роздрібну торгівлю, а також на поглиблення і вдосконалення спеціалізації та типізації підприємств торгівлі. Запропоновано структуру системи інституціонального забезпечення розвитку спеціалізації і типізації як чинників конкурентоспроможності роздрібної торгівлі.
Ключові слова: роздрібна торгівля, типізація, спеціалізація, форматизація, стратегічні сили, чинники конкурентоспроможності роздрібної торгівлі, інституціональне забезпечення, формальні та неформальні інститути.
Формул: 0; рис.: 3; табл.: 0; бібл.: 18.
Overweight Increases the Risk of Right Ventricular Dysfunction in the non-Breastfed Infants
Authors: Bishr Nehad Taha , Darweesh Mohamed S. , G. Amer Eman , Abul-Fadl Azza M.A. , Al-Jawaldeh Ayoub
Published: November 2020

Background: Overweight in infancy could increase the risk of cardiovascular disease (CVD) and diabetes mellitus (DM) in later life, however the mechanisms are need to be investigated.

Aim: To assess the relationship between overweight and right ventricular function during infancy in relation to the mode of feeding.

Methods: A cross-sectional study was conducted for 76 healthy infants aged 3 to 12 months of life (38 breastfed (BF) and 38 milk formula fed (MFF). Anthropometric measurements were done for weight, supine length and body mass index (BMI). The right ventricular functions (RV) were assessed by two dimensional (2D) echocardiography and Tissue Doppler Imaging (TDI).

Results: BMI percentiles were significantly higher in MFF infants compared to BF infants (P<0.05). BMI was positively correlated with structural dimensions in MFF but not BF. BMI correlated with RV function in BF but not MFF.    

Conclusion: Overweight in MFF increases right sided cardiac dimensions but in BF the functional component of the RV is increased.
Social Entrepreneurship As Seen By the Future Managers
Authors: Pereverzieva Anna , Volkov Volodymyr
Published: November 2020

Present society development faces a significant growth in unemployment in all countries around the world, regardless of the level of their development, and a decrease in income. Instability in the economy causes inability to meet population basic needs at the expense of available opportunities. There is a need to expand social entrepreneurship, launching of social enterprises, whose activities are based on innovative business models with a predominant focus on solving social problems. The entities` management requires training of management professionals able to deal with complex economic and social issues, rather than performing certain functions. The authors argue that it is the propensity / aversion to social entrepreneurship that determines the prospects for its development in a particular country. To test the hypothesis, a questionnaire was developed and a survey of students of different courses in economics and management was conducted. The questionnaire contained questions that allow us to consider the understanding of social entrepreneurship essence, the role of gender in social business, highlight key characteristics of social entrepreneurship and identify prospects for this innovative model through the propensity / aversion to social entrepreneurship.

The study objective is to determine the propensity / aversion to social entrepreneurship in order to outline the future prospects for the formation of a new business model with value orientations on human resources. The results of the study demonstrated the importance of social entrepreneurship amid economic uncertainty and external threats. The vast majority of respondents have propensity and are ready to do business based on the innovative model of socially-oriented business. However, there is a fundamental belief in the psyche of people in economic benefits, but not the combination of social mission with efficiency, which is the basis of social business.

The study could be a starting point for identifying areas to improve managers training through identification of key social orientations, which will help in the future to intensify the development of innovative business models aimed at solving socio-economic problems of a society.
Likovna apreciacija v vzgoji in izobraževanju: Primeri kvalitativnih raziskav
Authors: Duh Matjaž , Herzog Jerneja ,   University of Maribor, Faculty of Education,   University of Maribor, Faculty of Education
Published: November 2020

Znanstvena monografija obsega šest glavnih poglavij. V Uvodu sta predstavljeni ustvarjalnost in apreciacija kot dva temeljna vidika pouka likovne umetnosti. V nadaljevanju, Terminološka opredelitev likovne apreciacije, je razvoj termina likovna apreciacija opredeljen na osnovi poznanih strokovnih razprav. V poglavju Osnovne značilnosti likovne apreciacije so opisani dejavniki likovne apreciacije. V poglavju Struktura likovne apreciacije sta predstavljena likovno znanje in čas kot pomembna dejavnika pri razvoju likovne apreciacije. V naslednjem poglavju, Plasti likovnega dela, so te podrobno opisane, saj večplastnost likovnih del omogoča različne pristope k razvoju likovne apreciacije. Poglavje se zaključi z obravnavo likovnega vrednotenja in likovne apreciacije. V naslednjem, obsežnem poglavju je predstavljen pregled kvalitativnih empiričnih raziskav, kjer so sistematično opisani načrtovanje, instrumentariji in izvedbe ter rezultati raziskav. Te so bile izvedene na celi vertikali izobraževalnega sistema, tj. v otroških vrtcih, osnovnih šolah, srednjih šolah in višjih/visokih šolah različnih študijskih smeri v Sloveniji in v tujini.
Developing a Movable Part for a Test Bench Featuring a Linear Motor and Magnetic Suspensionfor Simulating Inertial Loads on an Object
Authors: Lobastov I.A. , Paleshkin A.V.
Published: November 2020

We selected the main parameters for a new layout of a centrifugal installation featuring a linear motor and magnetic suspension. Since existing test benches for simulating linear accelerations have a range of disadvantages, we propose to consider an alternative to the classical layout, in particular, to reject the rotary link and replace it by a ring-like path structure with a linear motor, along which a trolley carrying the object under investigation will move on a magnetic suspension. We analysed various spatial stabilisation systems for the trolley moving at high velocities. We defined the key initial data, taking into account descent into planetary atmospheres, design specifics of products subjected to G-forces and existing centrifugal installations. We computed the parameters of a magnetic suspension based on high-temperature superconducting yttrium ceramics and electrical engineering parameters of the linear motor, and carried out strength calculations for the movable part of the test bench using the Femap with NX Nastran software package, accounting for the operational loads intended. The paper presents an option for implementing a new structural layout of an experimental installation that ensures linear acceleration testing in various operation modes
Investigating the Structure and Properties of the AlSi10Mg Alloy Manufactured by Means of Selective Laser Melting
Authors: Karavaev A.K. , Puchkov Yu.A.
Published: November 2020

The paper investigates the structure and properties of samples made of ASP-25 AlSi10Mg, a Russian powder designed to replace expensive additive manufacturing powders of European origin featuring the same chemical composition. We detected that the particle size in the ASP-25 AlSi10Mg powder varies in the range of 7 to 50 μm, the average particle size being 23 μm for the standard deviation of 9.15 and dispersion of 83.7. On the surface of powder particles, we observed smaller satellite particles, individual aggregates, and particles of pure aluminium. We detected the following at the transition boundary between adjacent tracks: a columnar crystal zone and a heat-affected zone consisting of three layers of large, medium and small grains generated as a result of varied cooling conditions. These grains display different silicon lattice thicknesses along their boundaries. We detected no critical size pores (over 15 μm) or burning in the heat-affected zone. The fact that microhardness increases towards the sample edges and is non-monotonic over the transverse section is due to a range of factors acting simultaneously to create non-uniform temperature and force fields that cause differences in conditions of structure formation. Fractography studies of fractures in the AlSi10Mg alloy showed that the nature of failure varies along the sample depth. The central part of the sample, which is subjected to the highest thermal effects, shows clear signs of viscous failure along the main cracks developing along the boundaries of construction layers. We showed that the AlSi10Mg alloy is more resistant to pitting corrosion and general corrosion than the AK9сh (AK9ч) alloy
O zachowaniu pamięci historycznej pierwszej połowy XX wieku. Wprowadzenie do rozważań o przeszłości oświaty
Authors: Michalski Grzegorz
Published: November 2020

W kontekście rozważań o momentach przełomowych w dziejach Polski pierwszej połowy wieku XX omówiono zawartość tomu czasopisma „Nauki o Wychowaniu. Studia Interdyscyplinarne” będącego świadectwem zachowania o nich pamięci historycznej.
Active Forms of Recreation in the Magazine “Nasze Zdroje” (1910–1914)
Authors: Bednarz-Grzybek Renata
Published: November 2020

The spa press at the beginning of the XXth century often raised issues related to tourism, sport and recreation. The columnists appreciated the importance of health and the educational potential of active forms of spending free time. Activity was given an institutionalized character. This paper presents the active forms of recreation recommended to Polish society through their presentation in the magazine “Nasze Zdroje” (1910–1914). Hence, the article indicates the active forms of recreation available in the resorts such as mountain climbing, sports tourism, and skiing, as well as discussing the content popularizing mountain trips. Tips were given on how to prepare for this type of expedition, often combined with visiting historical monuments. Summer camps, including therapeutic camps, for children and adolescents were discussed, and were strongly promoted. Proposed recreational activities in the open air (walking, playing, and games) were presented, taking into account the educational aspect: instilling healthy habits in young people and adults.
Edukacja i myśl pedagogiczna w Drugiej Rzeczypospolitej. W stuletnią rocznicę odzyskania niepodległości
Authors: Jamrożek Wiesław
Published: November 2020

Artykuł stanowi próbę prezentacji dorobku w zakresie praktyki edukacyjnej (zarówno szkolnej, jak i pozaszkolnej) oraz myśli pedagogicznej w Polsce w latach 1918–1939. Ukazuje zarówno początkowy stan tej edukacji, jak i jej rozwój. Przedstawia również – w sposób syntetyczny i skrótowy – rozwój badań i myśli odnoszących do edukacji Został przygotowany z okazji obchodów setnej rocznicy odzyskania przez Polskę niepodległości.