bluuebunny/crossref_metadata_2025 huggingface dataset:
Analisis Sentimen Publik terhadap Kebijakan Insentif Perpajakan Dengan Pendekatan VADER (Valence Aware Dictionary And Sentiment Reasoner)
Authors: Anggraeni Windi Ariesti , Fahru Roji Fikri , Alkautsar Muslim
Published: November 2023

Kebijakan perpajakan seringkali menjadi isu yang kontroversial dan sering kali mendapat reaksi yang berbeda dari publik. Kebijakan yang dirancang oleh pemerintah sering kali memicu beragam tanggapan di kalangan masyarakat. Tanggapan ini mengandung beragam sentimen serta respons positif dan negatif di berbagai platform media sosial. Tujuan dari penelitian ini adalah untuk menganalisis bagaimana sentimen publik terhadap kebijakan perpajakan khususnya program insentif pajak melalui media sosial Twitter. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pendekatan  VADER (Valence Aware Dictionary And Sentiment Reasoner). Hasil penelitian menunjukkan bahwa adanya sentimen positif, apresiasi, dan dukungan atas kebijakan insentif pajak, sejalan dengan pernyataan bahwa insentif perpajakan memiliki potensi untuk mendorong pertumbuhan ekonomi dan membantu sektor-sektor tertentu. Namun, juga terdapat kritikan dan pandangan negatif yang menyoroti masalah ketidaksetaraan dan ketidakpuasan terhadap distribusi insentif pajak.
Dampak Krisis Akibat Pandemi COVID-19 Terhadap Kinerja Perusahaan: Kajian Profitabilitas Perusahaan Riil Estat dan Properti di Indonesia
Authors: Simanjuntak Lydia Rosintan
Published: November 2023

Penelitian ini menguji dampak krisis terhadap profitabilitas, sebagai salah satu dimensi kinerja perusahaan, untuk perusahaan sektor riil estat dan properti di Indonesia. Penelitian menggunakan uji pengaruh variabel-variabel utama tersebut, dengan berbagai pengukuran sebagai uji robustness untuk melihat konsistensinya. Periode penelitian adalah tahun 2014 – 2021, di mana tahun 2014 – 2019 ada periode pra-krisis, tahun 2020 adalah periode krisis, dan tahun 2021 adalah periode pasca-krisis. Alat analisis yang digunakan adalah regresi data panel, dengan model ekonometrik terbaik yang terpilih adalah random effect model untuk semua model empiris yang dikonstruksikan. Hasil didapatkan secara robust bahwa krisis berdampak negatif pada profitabilitas perusahaan sektor riil estat dan properti di Indonesia, yang dibuktikan pada model 1, model 2, model 3, dan model 4. Oleh sebab itu, penelitian ini memberi saran kepada manajeril perusahaan untuk menetapkan kebijakan-kebijakan strategis untuk memitigasi dampak krisis terhadap kinerja perusahaan. Selain itu, juga kepada pemerintah diberikan saran untuk memberlakukan kebijakan-kebijakan strategis untuk membantu sektor industri riil estat dan properti yang terdampak negatif dalam menghadapi krisis.
An Analysis on HOTS of Reading Exercises in English Textbook
Authors: Fitriani Indri , Susilawati Susilawati , Winarto Eline Rozaliya
Published: November 2023

As one of the learning sources, textbooks play an important role in English teaching and learning process to facilitate students in knowing and obtaining teaching materials easily. Currently, the Ministry of Education and Culture of Indonesian revised the 2013 curriculum which is students are required to think deeply to develop their cognitive competence and to emphasize their critical thinking. The purpose of this study is to get a distribution of the Higher-order thinking skills on KTSP textbook that is still used as a reference many schools the book’s title is Developing English Competencies for grade X. The study focuses on analysing the questions using question word based on the revised Bloom’s Taxonomy. The researcher used content analysis research design. Moreover, the researcher used indicator references of cognitive higher-order thinking skills in the language classroom and the table checklist used. The result of the distribution on HOTS and LOTS are as follow. There are 7 questions from 64 questions word or 10,9% (HOTS) there are 57 questions from 64 question word or 89,1% (LOTS). Hence, the distribution of HOTS reading exercises is lower than the distribution of LOTS reading exercises in Developing English Competencies Textbook.

Keywords: English textbook; HOTS (Higher Order Thinking Skill); Bloom’s Taxonomy
The Implementation of Mind Mapping Technique in Teaching Students Speaking Skills at 7th Grade in EFL Classroom in One Junior High School in Pabedilan
Authors: Sarah Siti , Sugesti Ikariya , Winarto Eline Rozaliya
Published: November 2023

This study aims to determine the application of mind mapping techniques in teaching speaking at 7th grade IN EFL CLASSROOM IN ONE JUNIOR HIGH SCHOOL IN PABEDILAN. The object of research is only focused on the learning process, while the subject of this research is the English teacher at the school. During the learning activities carried out in 2 observations and 4 meetings. The first meeting only observed the teacher applying mind mapping in the speaking class. After the second meeting, the researcher prepared an observation checklist to find out how the teacher applied the mind mapping. The third meeting was an interview with the teacher concerned and the last meeting confirmed the results of data processing in several previous meetings while saying goodbye. This study used qualitative research methods. Data collection techniques include observation, interviews and documentation. In the introduction, the researcher observed the teacher teaching process and then proceeded to the next meeting. Based on the data obtained from observations, it can be seen that the application of mind mapping techniques applied by English teacher so far is quite good, because the techniques used by the teacher are in accordance with the theory proposed by Buzan (2004). The results of the interviews showed that the obstacles in the learning process using mind mapping techniques were on the students themselves. Not all students have the same learning style, some are fast, medium and slow. Therefore, they often have to take different ways to understand the same information or course.
Reading Anxiety Experienced by Senior High School Students (A Case Study in the Senior High School 1 Ciawigebang)
Authors: Ayuningsih Fauziah , Agustiana Vina , Rahmatunisa Wulan
Published: November 2023

This paper aims to find out the level of reading anxieties experienced by senior high school students andto identify the major factors that influence anxieties experienced by the students. Mix method research design was applied in this research. There are 36 students employed in this research. The data were collected through questionnaire and interview. The data were analyzed within two phases, the first is quantitatively in order to find out the level of reading anxiety experienced by senior high school student and the second is qualitatively in order to identify the major factor triggering the reading anxiety. The results of the research reveals that level reading anxiety is in high level with score 68.08. The result also shows that students experienced high level of anxiety in all category, namely worry about effect (71.85), fear of making error (60.69), unfamiliar culture (70.42), unfamiliar topic (62.5), unknown vocabulary (70.28) which all category is in the high level. Thus, the major factor triggering reading anxiety experienced by senior high school students is worry about effect.
Az európai integráció lehetséges irányai
Authors: Gottfried Péter
Published: November 2023

Ebben az összefoglalóban a potenciális vagy már meglevő helyzetre, problémákra, kihívásokra, esetleges konfliktusokra és veszélyekre térek ki. Nem ejtek szót az eredményekről, pedig a háttérben vitathatatlanul nagyon sok eredmény áll, kezdve ott, hogy az Európai Unióban példátlanul hosszú, mintegy 80 éves béke van, jelentős eredményeket lehet felmutatni az uniós tagállamok konvergenciájában, vagy, hogy létrejött egy minden szempontból egyedi, egységes belső piac és a közösségi politikáknak egy összetett rendszere, ami ereje és lényege az együttműködésnek. Az eredmények ellenére azonban az is látszik, hogy a közös projekt nehéz időszakon megy keresztül és még jelentősebb és nehezebb döntések előtt áll, mint eddig. Ebben a helyzetben Magyarországnak, mint a közös vállalkozás részvényesének élnie kell az ezzel járó felelősséggel. Elemezni kell a helyzetet és adott esetben javaslatokat tenni a legjobb tudásunk szerint.
Integrated Optimum Design of a Torsion Spring-Compensated Automotive Engine Hood Linkage Mechanism
Authors: Onur Denizhan  , Meng-Sang Chew
Published: November 2023

A torsion spring-assisted automotive hood linkage with joint friction is statically balanced for its entire range of motion. The four-bar linkage dimensions are to be synthesized. Coulomb friction at the joints can assist in the balancing. The magnitude of friction at the joints are unknown, and so are the torsion spring characteristics. All the aforementioned unknowns are determined in an integrated procedure such that the linkage dimensions, joint friction as well as the torsion spring are all designed optimally together in one go. The objective is to require the lowest force to close and to open the engine hood, with the entire design procedure to be performed in just one-step. Only three specifications are known: The mass characteristics (weight and center of gravity location) of the hood, the two acceptable regions of the hinge locations either on the engine hood or on the car body, as well as, the closed and opened positions of the engine hood. Thirty different design configurations (scenarios) are investigated and the results are discussed. The optimal results for a torsion spring-assisted hood linkage when compared to a similar tension spring-assisted linkage, show much better load compensation characteristics: The magnitudes and fluctuations of the external lifting force are smaller. Moreover, problem specification for a torsion spring system is also simpler.
Investigation of Erosion Effect on Surface of Basalt Fibre Reinforced Polymer Composites
Authors: Sunil Nayak  , M. Prasanna Kumar
Published: November 2023

In the present study the erosion behavior of basalt fibre reinforced composite was studied. Slurry pot erosion test were conducted on the composite samples with 30%, 40% 50% and 60% reinforcement. Slurry concentration, speed and contact angle were considered as the parameters. The sand particles from the range of 212, 425 and 600µm were suspended in the water. The results revels that the slurry erosion was found to be increased with slurry concentration and the turning speed. The impact angle with 900 has the major influence on the erosion. The highest mass loss due to erosion is found in the sample with 30% reinforcement and the minimal mass loss due to erosion is found in the sample with 60% reinforcement.
People Identification Through Facial Recognition and Anti-Spoofing Using Deep Learning
Authors: Fathima Jameera. B  , G. Suresh  , S. Hemalatha  , S. Vilma Veronica
Published: November 2023

This research effort uses cutting-edge anti-spoofing techniques in conjunction with deep learning approaches to address the issue of spoofing assaults on facial recognition systems. A diversified dataset containing real facial photos and several spoofing attack scenarios is compiled as the project's first step.
Then, data pretreatment methods are used to guarantee data consistency and the best model performance. The research makes use of MobileNet and VGG-16, two well-known deep-learning architectures, to build reliable facial recognition models. A thorough evaluation using well-established metrics including classification reports, accuracy scores, and confusion matrices is undertaken after thorough training and validation. It's significant because this research incorporates real-time anti-spoofing capabilities, which go beyond traditional facial recognition jobs. Webcam functionality is added to the deployed models to assess real-time images in comparison to reference passport-size photos. Dynamically shifting boundary box colors—blue for real faces and red for detected fake images—indicate the anti-spoofing technology. The project's conclusion contains a thorough comparison of the MobileNet and VGG-16 models that identifies and compares each model's advantages and disadvantages. Real-time demos also highlight the anti-spoofing methodology's effectiveness in practice.
Secure And Efficient Access Control Over Blockchain PHR Cloud Storage System
Authors: Sreeja Lekshmi R J  , R. Sowmiya
Published: November 2023

A novel architecture of blockchain-based secured electronic health record (EHR) management system is presented in this paper. Electronic health data record-keeping in cloud-based storage systems always pose a threat to information security. Intruders can delete EHR of patients, giving benefits to insurance companies or hiding medical malpractices. A secured EHR management system is required that would essentially solve such issues. The blockchain is an emerging technology that can be adapted to develop a secured and an efficient data management system. Storing and sharing health records through electronic systems pose security risks. However, establishing a new blockchain based system replacing the existing system is expensive. In our proposed architecture, we introduced an integration mechanism, named as the blockchain handshaker, between the existing cloud based EHR management system and public blockchain network to develop a secured health record management system. A blockchain-based protocol that secures health records, addressing all of the main security and complementary properties defined in current regulations. A prototype to provide evidence on the feasibility of the proposed concept is presented in this paper. The performance assessments demonstrate the eﬃciency of our proposed solution in terms of computation, communication, and storage.
An Overview of Azide-Free methods Utilizing Tosylhydrazones for the Synthesis of 1,2,3-Triazole
Authors: Kamlesh Singh  , Manoj K Ghosh
Published: November 2023

1,2,3-triazoles are nitrogen-containing heterocyclic compounds with several applications in the agrochemical and pharmaceutical sectors, which have drawn the curiosity of organic researchers in their synthesis. While traditional techniques frequently use sodium azide (NaN3) as a starting material, concerns about its toxicity and safety, have prompted researchers to develop azide-free approaches. This overview emphasizes tosylhydrazones as essential antecedents for the synthesis of 1,2,3-triazole molecules.
Machine Learning-Based Diabetic Risk Prediction Model for Early Detection
Authors: Mohammed Khalid Hossen  , Anika Tabassum  , Dr. Jannatul Ferdaus
Published: November 2023

Diabetes is a chronic disease that affects millions of people worldwide. Early detection and effective management of diabetes can significantly reduce the risk of complications and improve the quality of life of individuals with diabetes. In recent years, machine learning techniques have been applied to predict the risk of diabetes and to develop personalized treatment plans. In this study, we propose a machine learning-based diabetic risk prediction model for early detection and management. The proposed model uses various clinical and demographic variables such as age, gender, BMI, blood pressure, and fasting blood glucose levels to predict the risk of developing diabetes. We evaluated the performance of the proposed models using a dataset of patients with diabetes and non-diabetic individuals. Machine learning techniques including Logistic Regression, Support Vector Machine, K-Nearest Neighbors, and Random Forest are evaluated using the confusion matrices. The experimental results show that the Random Forest classifier achieved an accuracy of 80%, sensitivity of 82%, specificity of 80% in predicting the risk of diabetes. However, Increasing the accuracy rates of machine learning algorithms to 90% to 100% will be the challenging part of this study.
Evaluation of Cosmetic Ingredients Impacting Human Health
Authors: Tanvi Jain  , C N Sivaramakrishnan
Published: November 2023

Human skin is a serious problem universally, by and large in both developing as well as underdeveloped nations. Conversely, synthetic skin care or cosmetic products, fragrances and preservatives create an unexpected adverse effect towards human skins and it’s not safeguarding too. This article reviews the current available scientific literature regarding the effect of human skins by using various ingredients to make the cosmetic and fragrances product. The present paper is an attempt to provide a detailed cosmetic product ingredients description, classification, synthetic study etc.
SOSFloodFinder: A text-based priority classification system for enhanced decision-making in optimizing emergency flood response
Authors: Kamal Siti Husna , Aziz Azwa Abdul , Mustafa Wan Azani
Published: November 2023

Flooding is a significant concern in nations with frequent precipitation because it can instantly affect multiple regions simultaneously. Due to the unpredictability of their occurrence caused by rapid water level rise, it is challenging to predict such natural disasters accurately. During flooding, prompt rescue efforts are crucial for the affected population. Due to flooded highways and residences, rescue teams may have difficulty locating victims. This hinders the potentially perilous and time-consuming rescue operation. To address this problem, we propose a web-based system that integrates natural language processing (NLP) with global positioning system (GPS) functionality. The SOSFloodFinder system provides automatic classification priorities for text messages sent by flood victims, as well as their most recent or current locations. The classification of text based on priority enables efficient resource allocation during rescue operations. In conclusion, this system has the potential to reduce future flood-related fatalities. Additional research and development are necessary to thoroughly investigate this method’s practical capabilities and effectiveness.
Analysis of General and Disease-Specific Risk Variables for Bovine Tuberculosis
Authors: ŞENTÜRK Berrin , AKÇAY Aytaç , SARIÖZKAN Savaş , KÜÇÜKOFLAZ Mehmet
Published: November 2023

In this study, the relationship of risk variables to the incidence of bovine tuberculosis in areas where the
disease is commonly seen and rarely seen was investigated in the years of 2017. For this purpose, the districts of
Samsun Province in Türkiye were divided into three risk groups according to the number of bovine tuberculosis out-
breaks. The disease-specific risk variables were surveyed 300 cattle enterprises. Information was collected on the
feeding regime of the animals, access of drinking water, the source of feed, the management of the manure waste, the
presence of wild animals in the area and the presence of similar enterprises within 150 meters. In the analysis of the
risk variables associated with the disease, 11 variables were evaluated and a total risk score was allocated. The rela-
tionship between the number of outbreaks and general risk scores was significant (P<0.05). Moreover, a significant
difference was determined between the districts in terms of disease-specific risk variables (P<0.05). In conclusion, the
results of this study can assist in the determination of the vulnerability of individual farms and particular areas to bovine
tuberculosis outbreaks, reduce the risk of disease outbreak, and also facilitate early intervention and suppression of the
disease.
Tavuk Etlerinde Arcobacter spp. Varlığı, İzolatların Antibiyotik Duyarlılıkları ve Moleküler Tiplendirilmesi
Authors: HIZLISOY Harun , TAŞLI Özgün , BAREL Mukaddes , KÖŞKEROĞLU Kürşat
Published: November 2023

Bu çalışmada; Kayseri ilinde satışa sunulan tavuk eti örneklerinden Arcobacter spp’nin izolasyonu, identifikasyonu
ve elde edilen izolatların antibiyotik duyarlılıklarının belirlenmesi ve moleküler tiplendirilmesi amaçlanmıştır. Bu amaçla,
tavuk eti satış noktalarından toplanan toplam 100 adet tavuk eti örneği materyal olarak kullanıldı. Arcobacter spp.’lerin
izolasyonu amacıyla ön zenginleştirme ve membran filtrasyon metodundan yararlanıldı. Elde edilen Arcobacter spp.
izolatlarının identifikasyonu fenotipik testler ve Multipleks Polimeraz Zincir Reaksiyonu (mPZR) ile gerçekleştirildi. Arco-
bacter spp. izolatların eritromisin azitromisin, enrofloksasin, tetrasiklin, ampisilin, trimetoprim-sulfametoksazol, amoksi-
silin-klavulanik asit, gentamisin, streptomisin, neomisin antibiyotiklerine karşı duyarlılıklarının saptanması amacıyla disk
difüzyon testi yönteminden yararlanıldı. Arcobacter spp. izolatlarının genotiplendirilmesi Enterobacterial Repetitive
Intergenic Consensus-Polymerase Chain Reaction (ERIC-PCR) ile gerçekleştirildi. Bu çalışmada, izolasyon işlemi so-
nucunda toplanan 100 adet tavuk eti örneğinin 23’ü (%23) Arcobacter spp. yönünden pozitif bulundu. Moleküler identi-
fikasyon sonucunda, elde edilen, 23 Arcobacter spp. izolatının 3’ü Arcobacter cryaerophilus, 20’si ise Arcobacter
butzleri olarak tanımlandı. Antibiyotik duyarlılık testi sonucunda, Arcobacter spp. izolatlarının sırasıyla 12’sinin (%
52.17) eritromisine, 13’ünün (%56.52) amoksisilin-klavulanik asite, 20’sinin (%86.95) trimetoprim/sülfametaksazole,
20’sinin (%86.95) ampisiline, 8’inin (%34.78) enrofloksasine, 2’sinin (%8.69) tetrasikline, 5’inin (%21.73) streptomisine,
16’sının (%69.56) azitromisine ve 21’inin (%91.3) de neomisine dirençli olduğu tespit edildi. Ayrıca tüm izolatların gen-
tamisine duyarlı olduğu belirlendi. Sonuç olarak, çoklu antibiyotik dirençli olduğu belirlenen Arcobacter spp.’nin yaygın
olarak tüketilen kanatlı etinde bulunması, insanlarda gastroenterit ve bağırsak dışı hastalıklara neden olan bu etkenle-
rin halk sağlığı açısından risk oluşturabileceğini göstermektedir. Bu nedenle kanatlı karkaslarının etken ile kontaminas-
yonun önlenmesi ve gıdaların üretimi, işlenmesi, depolanması ve satışı hakkında personelin eğitilmesinin, kanatlı etle-
rinden kaynaklanan hastalıkları engellemekte önemli rol oynayacağı düşünülmektedir.
General considerations about the general data protection law and its main challenges in Brazil
Authors: Torreão André D Albuquerque , Dendasck Carla Viana
Published: November 2023

If, on the one hand, the concern with data protection represents an advance in Brazil, on the other hand, it is considered that the ignorance of technology, as well as, the infrastructure resources still limited in Brazil are presented as a major obstacle in this relationship, and tends to create a line of judicialization that can and should be discussed. Thus, this study has as a guide question: What are the main challenges in Brazil in the implementation of a Data Protection Law? Its main objective was to bring subsidies for reflection in order to serve as a basis for deeper and more interdisciplinary discussions on the subject. Seeking then, to bring a brief overview of the obstacles that are still being little discussed.
НОРМАТИВНО-ПРАВОВІ ОСНОВИ НАБУТТЯ ГРОМАДЯНСТВА У ДРУГІЙ РЕЧІ ПОСПОЛИТІЙ
Authors: Захарчин Наталія Геннадіївна
Published: November 2023

Розглянуто процес законодавчого становлення інституту громадянства у Другій Речі Посполитій у 1917–1920-х рр. Висвітлено особливості формування законодавчої бази. Зазначено, що інститут громадянства формувався під впливом міжнародного законодавства. Перші проєкти законодавчого регулювання набуття польського громадянства з’явилися ще до проголошення незалежності Польщі у 1918 р. Вони передбачали автоматичне надання статусу громадянина всім, хто повернувся із вимушеної чи нав’язаної еміграції. Розгляд урядових пропозицій щодо цього питання розпочався у 1919 р. Прийнятий у січні 1920 р. Закон про громадянство було затверджено до прийняття Конституції Другої Речі Посполитої. Водночас питання, пов’язані з громадянством, розглядались у Сеймі й під час роботи над майбутньою Конституцією. Згідно із Законом 1920 р. у Польщі проголошувався принцип єдиного громадянства. Польським громадянином могла стати особа, яка проживала на території Польської держави і не була громадянином іншої держави, народилась на території Польщі, мала право на польське громадянство згідно з міжнародними договорами. Також громадянами могли стати поляки, які проживали на територіях інших держав, за умови повернення до Польщі, відмови від іншого громадянства та представлення доказів свого польського походження в адміністративні органи влади. Громадянство набувалось внаслідок народження, шляхом уповноваження, визнання або усиновлення, для жінок – шляхом одруження, також через надання або прийняття на державну чи військову службу у Польщі. У роботі розглядаються шляхи набуття, втрати громадянства та винятки із правил набуття громадянства. Прийнятий Сеймом Закон про громадянство доповнювався окремими, фактично пояснюючими постановами Міністра внутрішніх справ Другої Речі Посполитої. Також у 1938 р. був прийнятий окремий Закон про позбавлення громадянства. Законодавча база, створена на початку 20-х рр., щодо набуття, позбавлення та втрати громадянства діяла із невеликими змінами до закінчення Другої світової війни.
ОБМЕЖЕННЯ ПРАВА НА ПРАЦЮ В УМОВАХ ВОЄННОГО СТАНУ
Authors: Прокопчук Наталія Романівна
Published: November 2023

У статті висвітлено актуальні станом на сьогодні проблеми, насамперед в частині забезпечення основного права кожної людини, а саме – права на працю в умовах воєнного стану та меж, якими воно обмежується. Варто зауважити, що у весь перелік, так би мовити, допустимих обмежувальних прав під час дії воєнного стану у межах тимчасових обмежень визначений спеціальним законом, який є основним у застосуванні для повного забезпечення тій чи іншій людині права на працю. Звертаю увагу, що право на працю у мирний час забезпечувалось передбаченими обов’язком держави створювати усім громадянам нашої держави вільні та рівні умови для повного здійснення даного права. Право на працю розкривається через низку принципів трудового права, до яких можна віднести: добровільність, заборона примусової праці, свободу праці та недопущення дискримінації. З обмеженням права на працю громадян під час війни одночасно обмежується право кожного працівника як особливої категорії працівників в частині належності, безпечності та здорових умов праці. Поряд з тим у своїх міжнародних зобов’язаннях наша держава взяла на себе основний обов’язок – не застосовувати до громадян своєї держави у сфері праці будь-яку форму в частині примусової або ж обов’язкової праці. Залучення громадян до суспільно корисної праці у формі трудової повинності чи будь-які інші обмеження в сфері організації права на працю, які прямо передбачені законом, примусовою працею вважатися не можуть. Поряд з цим, обмежуючи право на працю, під час дії воєнного стану в нашій державі, допускають переведення працівника на ту роботу, яка виходить за межі його трудових функцій та без згоди на те самого працівника. Однак такі переведення не допускаються в ту місцевість, на території якої можуть тривати активні бойові дії. Одночасно право особи на заробітну плату, найнижчу від розміру, який встановлений законом, частково зберігається за працівником, в свою чергу, право особи на своєчасне одержання винагороди за таку працю обмежується. Обмеження права на працю є тимчасове та є правом, а не обов’язком роботодавця.
ОСОБЛИВОСТІ АДМІНІСТРУВАННЯ ЗЕМЕЛЬНОГО ПОДАТКУ
Authors: Шульга Тетяна Михайлівна , Сторчак Андрій Олегович
Published: November 2023

Адміністрування земельного податку є ключовим аспектом його успішної реалізації в будь-якій країні. Представимо докладніше різні аспекти адміністрування земельного податку. Правова база: ефективне адміністрування земельного податку передбачає наявність чіткої та стабільної правової бази. Це включає законодавство, яке визначає об’єкти оподаткування, ставки податку, процедури оцінки земель, терміни та правила сплати. Оцінка земельної вартості: земельний податок, як правило, базується на вартості землі. Важливо розробити методику оцінки, яка б відображала реальну ринкову вартість землі. Це може вимагати періодичного перегляду оцінки. Спрощені процедури для сплати: уряд повинен забезпечити прості та зручні процедури для сплати земельного податку. Це може включати в себе впровадження онлайн-систем для подачі декларацій та сплати податку. Контроль та нагляд: для запобігання ухиленню від сплати податку, важливо мати систему контролю та нагляду. Це може включати аудити та перевірки декларацій, а також механізми покарання за порушення податкового законодавства. Пільги та винятки: податкова система може передбачати пільги для певних категорій земельних власників, таких як сільськогосподарські ділянки або землі, що використовуються для екологічно чистого виробництва. Соціальна справедливість: важливо враховувати соціальний аспект земельного оподаткування. Податкові ставки повинні бути справедливими та не обтяжувати власників землі надто важко, особливо в аграрних або регіонально незручних районах. Міжнародний досвід і рекомендації: уряд може вивчати досвід інших країн щодо адміністрування земельного податку і використовувати ці знання для вдосконалення власної системи. Зв’язок з розвитком інфраструктури: земельний податок може бути використаний як інструмент для залучення коштів на розвиток інфраструктури та громадських послуг у місцях, де це потрібно найбільше. Моніторинг впливу: важливо вести моніторинг впливу земельного податку на земельні відносини, використання землі та бюджетні фінанси. Це допомагає забезпечити, що система податку відповідає цілям сталого розвитку. Громадська участь: важливо враховувати думку громади та зацікавлених сторін у процесі розробки та реформування системи земельного податку, оскільки це може забезпечити більшу підтримку та легітимність податкових рішень. Усі ці аспекти спільно допомагають створити ефективну та справедливу систему адміністрування земельного податку, яка сприяє сталому розвитку та забезпечує потреби суспільства.
АКТУАЛЬНІ ПРОБЛЕМИ РОЗСЛІДУВАННЯ ЗЛОЧИНІВ У СУЧАСНИХ УМОВАХ
Authors: Сердюк Микола Олександрович
Published: November 2023

Стаття присвячена дослідженню актуальних проблем розслідування злочинів в сучасних умовах. Автор наголошує, що розслідування злочинів стикається з численними викликами і проблемами, а саме: кіберзлочини і кібербезпека, корупція і організована злочинність, злочини на основі расової, релігійної або гендерної ненависті, злочини, пов’язані зі збройною агресією рф, порушення прав людини, загрози для свідків і слідчих, глобалізація і міжнародне співробітництво, технологічні виклики, забезпечення права на справедливий процес. Розкрито необхідність розширеного розуміння предмету криміналістичної методики, яку можна представити як систему теоретичних положень і розроблюваних на них на основі рекомендацій щодо організації виявлення злочинної діяльності, розслідування та попередження окремих видів та груп злочинів. Обґрунтовано нові наукові підходи та пропозиції з вирішення досліджуваних дискусійних проблем, визначено інноваційні напрями досліджень у цій царині знань. Мета дослідження – проаналізувати та дослідити окремі дискусійні проблеми розслідування злочинів в сучасних умовах, визначити традиційні та інноваційні підходи до їх розуміння, сформувати предмет і систему криміналістичної методики, окреслити перспективні напрями подальших наукових досліджень із цієї проблематики. Наукова новизна дослідження полягає в тому, що криміналістика не повинна задовольнятися дослідженням лише результатів злочинної діяльності – злочинів. З урахуванням тенденцій сучасного світу (глобалізація, інформатизація, розвиток нанотехнологій, інформаційні війни) її роль, призначення мають бути перетворені. Реформування правоохоронної системи потребує активного запровадження системи розслідування злочинів, спрямованих на створення якісної протидії, пропонування дієвих і результативних заходів і механізмів боротьби зі злочинністю, а також криміналістичного забезпечення правозастосовної діяльності.
System Characteristics, Factors and Threats to the Economic Security of Enterprises
Authors:   Volodymyr Vynnychenko Central Ukrainian State Pedagogical University, Panchenko Volodymyr A.
Published: November 2023

The article emphasizes the relevance of new research in the field of management of economic security of business entities, in the focus of which the leading role is assigned to the characteristics, factors and threats to the economic security of business. The purpose of the study is to generalize system characteristics, factors and threats to the economic security of enterprises. The internal factors that pose a threat to the economic security of enterprises are identified, namely, the structural deformation of the economy inherited from the period of "active reforms", the low competitiveness of the national economy, caused by the backwardness of the technological base of most industries, high energy and resource intensity, a high level of monopolization of the economy, a high level of inflation and others. The classification of threats to the economic security of enterprises according to such features as the degree of predictability, the lag of threat realization, spheres of life activities, the location of threats in relation to the socioeconomic system, the nature of occurrence, the dominance of the regional or national factor in the formation of threats, the degree of probability of occurrence, the factor of influence on the object. The levels of contradictions of the economic interests of the subjects of market relations are shown. It was established that the main task of the economic security of the enterprise is to prevent without special reasons actions that limit the self-organization and self-regulation of economic development and to promote the predictability of activity by means of diagnosing the most significant phenomena and processes for this. It is pointed out that the conditions of economic activity in Ukraine are fundamentally different from the conditions of more developed economies. In connection with this, in the domestic economy there are a number of factors characteristic only for our country, namely the non-obligation and irresponsibility of economic entities, the absence of real economic law, the dependence of a number of managers on the criminal world, the wide spread of methods of unfair competition and others. Accordingly, it was established that ensuring the economic security of the enterprise should be based on the unity of the goals and methods of the government economic policy, both at the national and regional levels.
The Analysis and Audit of Ensuring the Efficient Operations of Network Retail
Authors:   State University of Trade and Economics / Kyiv National University of Trade and Economics, Fedorenko Oleksandra P.
Published: November 2023

The development of network retail creates new business opportunities through the introduction of modern information systems, digitalization of production processes and business, the creation of e-shops and interactive showcases. The aim of the article is to substantiate the priority areas of analysis and audit of the network retailer’s activities, to develop proposals for a balanced system of indicators of analysis of the network retailer’s activities. The information basis of the present study is the normative legal acts of Ukraine on the implementation of economic activities of enterprises, scientific publications of leading scholars. The study uses general scientific and special research methods: induction, deduction, analysis, synthesis, dialectical method – when identifying the essence of the category of «retail»; horizontal analysis, comparison – when assessing the market of network retailer in Ukraine; abstraction, generalization, systemic, functional – in the development of a balanced scorecard for analyzing the activities of network retail. According to the results of the study, the views of scientists on the concept of «network retail» are considered; the features and differences of interpretations of the categories of «retail» and «retail trade» are indicated; the main indicators of diagnostics of the network retailer’s activities have been determined, and a balanced system of indicators for analyzing the activities of the network retail has been proposed. The activities of the network retail require some quality and comprehensive analysis and audit in order to strengthen its position in the market, its stable situation in a dynamic and powerful competitive environment. Therefore, business owners, executives, senior managers, potential investors and business partners should pay considerable attention to this in order to manage business and finance and further increase profitability.
The Essence and Structure of the Intellectual Capital of an Organization
Authors:   Poltava University of Economics and Trade, Husakovska Tetiana O. , Sviatnyi Leonid O. ,   Poltava University of Economics and Trade, Sereda Oleksii O. ,   Poltava University of Economics and Trade
Published: November 2023

The aim of the article is to analyze the existing approaches to determining the essence of the intellectual capital of an organization and its structure. According to the results of the carried out analysis of interpretations of the category of «capital of enterprise», it is determined that such a capital is considered as resources (financial, material, intangible) that, in turn, form the enterprise’s assets; the accumulated values in the form of fixed assets, intangible assets, marketable securities, inventory assets; the accumulated values both in the form of money and the tangible, intangible and financial components. The results of the further study of the interpretation of the category of «intellectual capital» by domestic and foreign researchers showed the existence of the following basic approaches to the consideration of intellectual capital: as the sum of knowledge of employees that can be assessed and can bring additional profit to the enterprise; as a result of employees’ intellectual work – intellectual products together with resources of the enterprise; as intangible assets of the enterprise; as economic relations that arise in the process of both formation and use of the intellectual resources of the enterprise. The authors draw the conclusion that the category of «intellectual capital» acquires a fairly broad meaning. It includes the human capital of the organization, which is its most dynamic and complex component and provides the basis for the formation of structural capital. In other words, intellectual capital means all the intellectual resources and capabilities of the enterprise, which constitute the source of the future income and represent a factor in terms of the growth of market value. Prospects for further research in this direction are consideration of intellectual capital in the context of its impact on the formation of enterprise potential.
Transformation of Processes of Development of Intellectual Potential: The Historical and Philosophical Aspects
Authors:   Ukrainian Engineering and Pedagogical Academy, Chobitok Viktoriia I. , Shepelenko Svitlana M. ,   Vocational Education Center no. 1
Published: November 2023

The aim of the article is to provide a theoretical and methodological substantiation of the historical and philosophical aspects of the transformation of the processes of development of intellectual potential. According to the results of the carried out study, it is found that the problems of globalization in modern science began to be studied relatively recently. The science of globalization (globalistics) has been transformed into one of the most dynamic scientific directions, which is not only an integral system of knowledge, but also the most important element of the contemporary academic field. Globalization is a problem of great practical importance, since in the modern world no country can develop gradually and efficiently if there is no clear and substantiated strategy of behavior that affects the transformation of the development of intellectual potential. The demographic problems of globalization have been understudied, even though the issue of «globalization and human population» is on the agenda of regularly organized UN conferences on population and development, as well as meetings on human development, which are the basis for the formation of intellectual potential. Some aspects of this set of problems are studied within the framework of international scientific programs, individual scholars also consider certain elements of this globalization. However, in most studies, human potential is perceived as something passive. The decrease in the number of able-bodied and professionally active population of the country can be largely compensated by improving the quality of human resources. The current stage of development of society has set new tasks, the main of which are the qualitative renewal of society and, above all, of the person himself. It is about increasing the level of his or her professional, moral, spiritual and aesthetic education, as well as health promotion and physical improvement. The current trend towards depopulation of the professionally active members of the public will have the most negative impact on the country’s economy.
Integrating Blockchain in Various Organizational Models Pave the Path to Sustainable Development Goals
Authors:   National Technical University «Kharkiv Polytechnic Institute», Krasnokutska Natalia S. , Koray Adiguzel ,   National Technical University «Kharkiv Polytechnic Institute»
Published: November 2023

Blockchain is considered one of the most significant technological advances integrated into the Business Process Management (BPM) systems of various organizations over the past decade. The introduction of blockchain technologies is changing the way traditional supply chains are managed. In this sense, blockchain technologies have the potential to revolutionize complex supply chains in stability, traceability, and accountability. Since Blockchain technology has fostered the development of trust between many different parties, not just leaders and followers, it is assumed that Blockchain will give its adapters revolutionary characteristics. Upon a systematic bibliometric review that determined the impact of introducing Blockchain technology into the BPM, on the basis of previous research and scientific papers published in academic journals, it was found that most of the studies highlight the significance of Blockchain and its impact on the supply chain and financial sectors. However, this article aims to identify new characteristics of Blockchain’s impact on the BPM in various other sectors, especially in the telecommunications, non-governmental organizations, industrial, and banking sectors. The statistical analysis of the collected data examines the intermediate variables of the introduction of Blockchain technology (trust, immutability, transparency, and cost reduction) and its impact on increasing sustainability (economic, ecological, and social resilience) as a dependent variable. As a result of the study, the authors concluded that Blockchain has the potential to enhance the revolutionary characteristics of trust, immutability, cost reduction, and reliability in a business process model, accelerating the path to achieving sustainable development.
The Role of Eco-Innovation in Supporting Resource Efficiency and Corporate Stability for Sustainable Economic Growth
Authors:   Academy of Economic Education of Moldova, Paduraru Tatiana
Published: November 2023

In the context of the growing global concern for sustainable economic growth, the importance of managing limited natural resources and minimizing the impact on the environment is becoming increasingly evident. In this direction, joint efforts must focus on developing an economy that meets the needs of the present without jeopardizing the ability of future generations to meet their own needs. To achieve this goal, eco-innovation becomes essential, by promoting the development and implementation of innovative technologies aimed at supporting resource efficiency and reducing the negative impact on the environment. In this context, the paper aims to analyze the role of eco-innovation in resource efficiency, where the author presents and explains the interdependence between the 2 concepts in the context of sustainable economic growth. At the same time, the paper aims to analyze the activities undertaken by companies from the Republic of Moldova in terms of resource efficiency and the impact of climate change on strategies. The methodology is based on the survey method, methods of analysis and synthesis of data interpretation and relevant comparisons. The research results illustrate different ways in which companies are adapting to changes in their environment, including climate change, and various efforts to improve resource efficiency, which remain very modest. This underlines the importance of developing and implementing resource optimization strategies within companies, through eco-innovations, while monitoring the impact of these strategies, which is a way to respond to permanent challenges in the business environment and to contribute to strengthening a more sustainable economy.
The Features of Institutional Provision of the Territorial Organization of the Economic Management of Ukraine in the Post-War Period
Authors:   Simon Kuznets Kharkiv National University of Economics, Perepeliukova Olena V.
Published: November 2023

The article analyzes the structure of institutional provision of the territorial organization of the economic management of Ukraine. The peculiarities of exercising their powers by territorial communities and regional authorities in the context of military aggression are allocated. The regulatory and legal provision for the activities of local self-government bodies under martial law is analyzed. The composition of the institutional provision of the territorial organization of the economic management of Ukraine is studied. The main problems faced by territorial communities in different regions after the russian full-scale invasion are identified. It is determined that during the period of hostilities, the majority of the population of the occupied and frontline regions were forced to temporarily change their place of residence both within the country or go abroad. During the period of hostilities, there was a significant decrease in the level of gross domestic product and sales of industrial products, which negatively affected the economic situation of the State. Such tendencies are explained by the temporary occupation of industrial regions and the destruction of industrial facilities. The activities of national and regional authorities in promoting economic development and social support of the population during active hostilities are studied. It is substantiated that for the full recovery of the destroyed territories, it is necessary to create appropriate conditions at the institutional level, which would contribute to ensuring transparency, openness, and effectiveness of the implemented measures. It is determined that the recovery measures are not being implemented in full due to the security situation in many areas. The main problem is a large amount of mined territory, which poses a threat to the lives of the population, so neither the housing stock nor industrial facilities can be restored in such areas until they are completely de-mined. The general directions of development of institutional provision for the territorial organization of the economic management in the conditions of post-war recovery of the country are allocated. It is substantiated that the attraction of international grants, support of international funds and programs for the development of small and medium-sized enterprises helps to develop such entrepreneurship in the western regions of the country, since internally displaced persons were able to open enterprises there, thereby assisting the region’s economy and providing the social component.