bluuebunny/crossref_metadata_2025 huggingface dataset:
INFLUENCE OF MODERN EDUCATION ON THE FORMATION A COMPETITIVE PERSON – SPECIALIST
Authors:   Poltava State Agrarian University, Diadyk Tetyana , Zagrebelna Iryna ,   Poltava State Agrarian University, Kasyan Katerina ,   Poltava State Agrarian University
Published: May 2022

The domestic educational system is going through a very important period of development. In market conditions, every student graduating from a higher education institution is faced with the task to join in market relations and competitive activity actively, intelligently and competently. In such conditions, it is objectively necessary to form the educational and professional space of higher education institution, as a condition for the formation of a competitive personality and as a necessary element of the pedagogical system of higher education. One of the important tasks of educational policy at the present stage is the formation of the competitiveness of the personality, its compliance with current and future needs of education, society and the state. In contrast to the definition of competitiveness accepted in economic and psychological disciplines (understanding of competitiveness as rivalry, priority, success, leadership, etc.), modern scientists understand competitiveness as the ability to maximize one’s opportunities to realize one’s personality, professionality, sociality, morality. The main directions of competitiveness development are: time orientation; cognitive needs; creativity; communicative and organizational skills; behavior flexibility; in-touch capabilities; self-efficacy, etc. The process of developing the competitiveness of students 'personality can be considered as a sequence of stages, the goals of each of which are the development of a certain component of competitiveness: development of students' desire for self-knowledge, understanding of themselves, their actions and behavior, self-education; formation of adequacy of assessment of themselves and other people for successful entry into the social and cultural space; formation of an optimistic life position; development of communication skills (ability to listen, pass the information through verbal and nonverbal means, constructively resolve conflicts, develop communicative capabilities, such as reflection, empathy); formation of knowledge and practical skills in the goals formation, self-analysis, adjustment of variations for professional development in the context of personal and life self-determination.
ANALYSIS OF THEORIES ABOUT SOCIAL AND LABOR CONFLICTS AND THE CAUSES OF THEIR OCCURRENCE IN THE PRACTICE OF PERSONNEL MANAGEMENT
Authors:   Kamianets-Podilskyi Ivan Ohiienko National University, Lysak Volodimir , Semendjak Vadym ,   Kamianets-Podilskyi Ivan Ohiienko National University
Published: May 2022

The article reveals the preconditions for the emergence of conflicts in modern organizations, which are primarily related to market conditions in which all enterprises and organizations are without exception. Changing the conditions of operation of enterprises in most cases lead to social and labor conflicts. The analysis of the existing scientific literature gives grounds to claim that this problem has worried not one generation not only scientists but also managers-practitioners. Since ancient times, scientists have paid considerable attention to the study of causes and sources that give rise to socio-economic conflicts in society. It was found that the problems of creating and resolving conflict situations were of concern to representatives of various fields and sciences. Among them are the approaches to this problem from the standpoint of psychoanalytic, sociocentric, entological, group dynamics theory, frustration-aggressive, behavioral, sociometric, game theory, as well as the theory and practice of negotiation and organizational systems theory. Scholars' views on the causes of social conflicts that arise in the process of interaction between individuals and groups have been studied. It was found that in the second half of the twentieth century, the emergence of social and labor conflicts are stated by scientists as a normal state of development of social and labor relations. The main causes of conflicts in the organization are studied, the main ones being the inconsistency of work performed with their socio-psychological characteristics, unclear division of responsibilities between employees, duplication of management functions at different hierarchical levels, insufficient qualifications of management staff and more. The types of conflicts that arise in the management system of organizations among them: conflict of goal setting, conflict of ideas, conflict of emotions, conflict of procedures, content conflict, emotional conflicts, administrative conflicts, functional conflicts, psychological conflicts, conflicts of norms, management conflicts, management conflicts with adaptation between norms and values.
MECHANISM OF FINANCIAL PROVISION OF PRODUCT QUALITY MANAGEMENT SYSTEM AT THE ENTERPRISE
Authors:   Vinnytsia Educational and Scientific Institute of Economics WUNU, Donchak Lesia , Shkvaruk Dina ,   Vinnytsia Educational and Scientific Institute of Economics WUNU, Chorna Zoia ,   Vinnytsia Professional College of Economics and Entrepreneurship WUNU
Published: May 2022

The formation of an effective mechanism for financial support of product quality management in the modern environment of intensifying globalization processes in the economy is one of the important tasks to help solve complex financial problems in improving product quality, while ensuring the main strategic goal – creating conditions for effective balanced development of Ukraine and its regions. The image and efficiency of the business entity itself will depend on the efficiency and effectiveness of the existing product quality management system at the enterprise. The article analyzes the theoretical approaches to the definition of «financial support of product quality management system at the enterprise» and substantiates the vision of this category, which should consider the system of financial relations, which provides for the formation and effective use of financial resources for quality management system products at the enterprise. The mechanism of financial support of the product quality management system at the enterprise is proposed, which covers the set of main components and sources of financial support of enterprises, the implementation of which is aimed at achieving the end result, which will promote quality products It is determined that the main components of the proposed mechanism are financial methods (financial planning, forecasting, regulation, control, taxation, insurance, pricing, investment, etc.), financial instruments (taxes, fees, contributions and deductions, expenditures, subsidies, grants, etc.) and financial leverage (incentives and sanctions). Budgetary (subventions and subsidies; state target programs; preferential taxation; preferential lending, etc.) and non-budgetary (own funds of the enterprise; investment mechanism; credit mechanism) sources of financial support of the product quality management system at the enterprise are substantiated. The main factors influencing the financial support of the product quality management system at the enterprise are formed: political and economic instability; low level of regulatory and legal support; imperfection of the legal framework; lack of interest of management in achieving high quality products, lack of qualified personnel, etc.
INSTITUTIONAL DEVELOPMENT OF THE NON-BANKING FINANCIAL SECTOR IN THE CONDITIONS OF IMPROVING ITS STATE REGULATION
Authors:   Lviv University of Trade and Economic, Cherkasova Svitlana , Bilyy Roman ,   Lviv University of Trade and Economic
Published: May 2022

The article emphasizes the growing role of non-bank financial institutions in the financial system of Ukraine. The authors noted the advantages of their professional activities in comparison with banks. Trends in the number of non-bank financial institutions in country in 2011–2020 are considered. There was a decrease in the number of most types of financial institutions due to market consolidation and capital consolidation. The active growth of the number of financial companies and venture capital funds in the country is indicated. The process of increasing the number of financial companies is due to the minimum requirements for borrowers. The increase of the number of venture capital funds is due to the high profitability and attractiveness of its investment operations. With the general tendency to reduce the number of non-banking institutions, the volume of financial services in the country is growing. There is an increase assets per financial institution. Life insurance companies and venture capital funds accumulated the largest amount of assets. It is concluded that the level of distribution of financial services of non-banking financial institutions in Ukraine compared to developed countries is insufficient. The need to improve state regulation of non-bank financial intermediation in Ukraine has been identified. Methods that can be used in public policy to ensure more active development of the domestic non-banking financial sector are considered. There are methods based on prudential principles of supervision of financial institutions. The introduction of these principles will reduce the risks and crisis phenomena in the activities of financial institutions. At the same time, this will allow increasing control over the liquidity, solvency and profitability of these institutions by the state. It is concluded that the intensification of the development of non-bank financial intermediation in the country is possible with the reliable functioning of financial institutions, the elimination of crisis in its activities, increasing confidence in financial services in society.
THE CONCEPT OF REGIONAL ANTI-CRISIS MANAGEMENT AND THE NECESSITY OF ITS FORECASTING
Authors:   Vasily Karazin National University of Kharkov, Maksimova Maryna , Sukursheva Hanna ,   Vasily Karazin National University of Kharkov
Published: May 2022

The concept of the anti-crisis management at the regional level is reviewed in the article. The basic conditions of the regional anti-crisis management are determined. The region is considered as a single, undivided system, based on specific principles, interconnections, and technologies of the anti-crisis management. It is proved that the region is one of the key objects of organizational and economic, political, and legal relations focused on the organization of the regional economy, advantageous living conditions and serving the population interests considering the specifics of its development. That's why the region is under consideration as the key element of the implementation of the national socio-economic policy, since the scope of its refractory extends, first, on the regional economic and political systems. We can say that the functioning of the region's economy is determined to the complex of national interests focused on developing an effective management system. This system provides for the formation of its own regional management system with the right of free disposal of existing resources and potential. It was established that an apparent emphasis in the stabilization of monetary and financial spheres of the economy has been observed in the implementation of anti-crisis measures in Ukraine, but measures focused on developing the real sector of the economy and its innovation potential are poorly implemented. The management systems, which operating at the regional level were designed to work in a stable economic environment and were few suitable for solving anti-crisis tasks during the period of decrease in business activity. Therefore, the actual scientific and practical task is to develop a valid complex of anti-crisis management measures within the public policy, adequate specifics of the demonstration of crises in mesogene, as the economic regions’ security is an important factor in the macroeconomic stability of Ukraine. Forecasting results of the most important indicators of the development of the socio-economic sphere of territory and the level of its economic security are allowed to evaluate the effects from accepted managerial decisions and risks of their implementation as a system response to controlled and unmanaged factors.
THEORETICAL AND METHODOLOGICAL PRINCIPLES OF FORMATION OF THE MECHANISM OF ENSURING ECONOMIC SUSTAINABILITY OF TELECOMMUNICATION ENTERPRISE
Authors:   State University of Intellectual Technologies and Communications, Birbirenko Svitlana
Published: May 2022

The article substantiates the theoretical and methodological principles of forming a mechanism for ensuring the economic stability of the telecommunications enterprise. It is established that the mechanism of economic stability of the telecommunications enterprise is a structural element of the organizational and economic mechanism of strategic management of economic stability of the telecommunications enterprise, which is a system of tools, methods, principles, levers and tools in their relationship and interdependence. ensuring an appropriate level of economic stability. It is determined that in addition to these components of the mechanism of economic stability of the telecommunications enterprise, should be considered and indicators of the level of economic stability, which is why the developed mechanism of economic stability of the telecommunications enterprise should combine methods and procedures, indicators, relevant tools and legal support. The basic procedures of the mechanism of ensuring economic stability of the telecommunication enterprise are considered. It is offered to carry out forecasting of economic stability on the basis of use of traditional mathematical methods, and with application of modern methods to which neural network technologies concern. It is determined that with sufficient consideration of previously studied indicators of the level of economic stability of the telecommunications company is a prerequisite for developing a model based on which you can reliably assess and predict trends and ensure economic stability of the telecommunications company depending on the level of risks. external environment. Within the framework of improving the theoretical-methodological and organizational-methodological approaches to telecommunication enterprises, a mechanism for ensuring economic stability has been proposed for implementation. The presented mechanism is based on certain components of the mechanism of economic stability of the telecommunications enterprise, the formation and implementation of certain organizational and economic measures, which accelerates the flow of information resources in communication flows, increases the ability to make effective management decisions.
CONVERGENCE OF NBICS TECHNOLOGIES AND PROBLEMS OF GLOBAL ECONOMY DEVELOPMENT
Authors:   Odesa National Technological University, Pavlov Oleksandr
Published: May 2022

The dynamic development of the modern global economy is determined by its close relationship with trends in modern technology, the state of the natural and social environment, the level of development of science. Given this circumstance, business representatives, national governments, the scientific community, the public are constantly looking for ways to integrate scientific and technological progress, innovation, areas of intellectual activity and social issues in a single cluster. Since the studied problem is a relatively new interdisciplinary field of knowledge, hence its insufficient coverage in the domestic economic literature. The lack of tradition of interdisciplinary research, especially in technical, natural, philosophical and economic sciences, is a deterrent to attracting a wide range of domestic economists to the study relationship between the convergence of NBICS technologies and the development of the global economy. However, this problem has received some attention from foreign researchers. Given this, the chosen topic of the article has theoretical, scientific and applied and ideological significance. In the process of realization of the formulated goal of the research the essence, content of convergence of NBICS technologies as a complex multidimensional process is determined and the problems of global economy development in the context of technology convergence are characterized. The scientific novelty of the study is to substantiate, based on a critical analysis of scientific publications of foreign and domestic scientists, trends in technology convergence, highlights differences in American and European approaches to interpreting the role and importance of convergence of nano-, bio-, info-, cogno- and social technologies, of disclosing their interdisciplinary nature and identifying problems of global economic development that are the result of the deployment of convergence of these technologies, which are a consequence of the deployment of convergence of these technologies. A generalization is made about the inadmissibility of the dominance of the technocratic approach to the interpretation of the essence of the convergence of NBICS technologies; of necessity to understand the cyclical nature of the convergence of NBICS technologies as a process that occurs as a result of their integration and under the influence of synergies and divergence; of developing the necessary of an appropriate scientific apparatus to describe trends in this process. The priority directions of further scientific research on this problem are outlined.
DIRECTIONS OF IMPROVEMENT OF ACTIVITY OF MILK PROCESSING ENTERPRISES OF UKRAINE
Authors:   Vinnytsia National Agrarian University, Furman Irina
Published: May 2022

In the process of transformation and development of the market mechanism in the development of food production, dairy enterprises in Ukraine have experienced a comprehensive decline, the destruction of the material base, reducing the volume and quality of food production. The transition to a market economy proved to be quite difficult and confusing for dairy enterprises, especially in a situation of very low effective demand of the population, low-availability loans, high inflation, elimination of government subsidies led to a shortage of funds and losses of such entities. The purpose of the article is to study the state of development of dairy enterprises and develop measures to improve their management. The state of development of milk processing enterprises of Ukraine is considered in the article. Identifying problems in providing raw milk to the relevant formations. The introduction of best practices in the creation of own raw material base by dairies is proposed. The vision of domestic scientists in the development of measures for the development of dairy farming and dairy enterprises has been studied. The experience of advanced milk processing enterprises is analyzed. It is proved that their creation at the expense of profits or expansion of existing farms together with state support of dairy farming will allow to solve a number of important tasks and provide additional jobs in the dairy industry. A set of measures to improve management in the dairy industry, which will include increasing the technological level of production, streamlining the organizational system, providing the production process with quality raw materials, developing strategies for entering EU markets due to the loss of the Russian market, ensuring and maintaining a management system quality and conducting socially-oriented advertising campaigns. A set of appropriate measures will improve the quality of raw materials, create additional jobs in rural areas and provide dairy plants with high quality raw materials. This, in turn, will increase the competitiveness of domestic dairies in both domestic and foreign markets and provide the population with high quality dairy products.
IMPROVEMENT OF METHODOLOGICAL BASES FOR REGULATING THE PREPARATION AND CONDUCT OF INTERNAL FINANCIAL AUDITS OF PUBLIC ADMINISTRATION BODIES
Authors:   Kharkiv National University of Civil Engineering and Architectur, Mordovtsev Oleksand , Andrenko Olena ,   O.M.Beketov National University of Urban Economy in Kharkiv, Mordovtsev Serhii ,   O.M.Beketov National University of Urban Economy in Kharkiv
Published: May 2022

The article examines the problems of improving the methodological foundations for regulating the preparation and conduct of internal financial audits of Public Administration bodies. It was found out that the current system of internal financial control and internal financial audit of public authorities in Ukraine does not allow us to fully ensure confidence in the legality, effectiveness and efficiency of spending budget funds. The shortcomings of the functioning of the system for preparing and conducting internal financial audits of Public Administration bodies are identified. Measures that are based on mechanisms for improving the quality of internal financial audit are identified. The stages of the process of preparing and regulating the internal financial audit of Public Administration bodies are systematized, and it is concluded that strict adherence to these stages will increase the effectiveness of audit activities, reduce the time spent on conducting an audit, eliminate errors or errors in these activities, and increase the effectiveness of the results obtained. It is proved that the formation of methodological foundations for conducting a procedural internal financial audit of public authorities is influenced by its focus on the study of control systems and the ability of administrative bodies to manage business risks. An algorithm for conducting internal audits of public authorities of Ukraine has been developed. Methodological bases for optimal segmentation of the activity of the audit object for the purposes of a planned audit are formed. It is determined that the conducted empirical research, taking into account the specifics of the public sector, allows us to assert a greater efficiency of selecting elements for testing, based on the synergy of block and expert selection methods, which allows us to ensure high representativeness of the sample with minimal financial and labor costs for its formation. General rules for testing, analyzing, and summarizing results have been formed. Suggestions are provided for improving the documentation of test results and providing audit conclusions.
FINANCIAL ANALYSIS IN ACTIVITIES OF THE JOINT-STOCK COMPANIES
Authors:   Ukrainian State University of Science and Technologies, Shylo Liliia , Toporkova Olena ,   Ukrainian State University of Science and Technologies
Published: May 2022

The article considers the essence and role of financial analysis for assessing the activities of a jointstock company. The information base for conducting such an analysis is the financial statement, which is drawn up according to the National Provisions (Standards) of accounting and International Financial Reporting Standards. It is emphasized that the financial relations of a joint-stock company directly affect its development and financial policy. Financial analysis, in this case, is considered as a set of analytical procedures that are based, as a rule, on publicly available financial information and intended to assess the state and the efficiency in an economic potential usage of the organization, as well as the managerial decision-making on optimizing its activities or participation in it. The choice of the necessary analytical tool and the indicators framework that will ensure the comprehensive research and the enterprise’s presentation is fundamental to managerial decision-making. To analyze the company’s level of sustainable development it is proposed to use an analytical basis, which combines financial analysis with strategic management. Such an association is needed to explain the most important relations between variables in the strategic planning and financial variables, as well as to verify the compliance of objectives in the corporate growth and financial policy. The financial analysis allows us to determine the affordability of the company's existing opportunities for financial growth, establish how the company's financial policy will affect the future, and analyze the strengths and weaknesses of the company's competitive strategies. The results of financial analysis can be used to predict future situations, substantiate the projected plans, develop the company's strategy and development tactics, assess investment projects, etc. The financial analysis allows concluding the efficiency of resource use, evaluating the profitability and financial stability of the entity, establishing its competitive positions in the market, as well as quantifying the level of risk of activity and competitiveness.
USING THE THEORY OF FUZZY SETS AND MULTICRITERIA SELECTION OF ALTERNATIVES FOR DESCRIBING THE ACTIVITY OF AN ENTERPRISE UNDER CONDITIONS OF UNCERTAINTY
Authors:   Simon Kuznets Kharkiv National University of Economics, Martynova Olena
Published: May 2022

The task of decision-making in conditions of uncertainty is the choice of a rational decision, formed under the influence of certain and uncertain factors, which are quantitatively and qualitatively described by the features. Methods of decision-making on fuzzy models allow you to easily and objectively evaluate alternatives by individual criteria. The analysis of scientific works and the practice of evaluating the company's activities indicate an insufficient level of its analytical and mathematical support, as well as the need for more detailed consideration of multicriteria choice of alternatives to describe the company's activities and decision-making in uncertainty. Thus, the article presents various classifications of uncertainty of the enterprise, their characteristics and sources. The classification of methods of research of activity of the enterprise in the conditions of uncertainty is developed. Key concepts and definitions of fuzzy set theory are considered. The use of fuzzy set theory and multi-criteria choice of alternatives for describing the activities of the enterprise and decision-making in conditions of uncertainty is specified. The paper considers a multi-criteria choice of alternatives based on the intersection of fuzzy sets, based on the fuzzy advantage relationship, using the fuzzy input rule, based on additive convolution. The ranking of alternatives on the set of linguistic vector estimates is also revealed. The advantages and disadvantages of using different multi-criteria choices of alternatives and fuzzy logic in general are highlighted. The main problem of multi-criteria selection using fuzzy models is the presentation of information about the relationship between the criteria and ways to calculate their integrated estimates. Methods based on different approaches give different results. Each approach has its limitations and features, and the user must get an idea of them. Before applying one or another method of decision making. The heuristic approach provides the widest opportunities for presenting information. Analysis of fuzzy decision-making methods allows us to formulate requirements for further development in this area.
CHALLENGES FOR ECONOMIC SECURITY OF THE STATE IN THE CONDITIONS OF FORMING THE DIGITAL ECONOMY
Authors:   Uzhhorod National University, Andriyiv Nataliya
Published: May 2022

The rapid pace of technological progress has created new opportunities for each individual, business and state to achieve interests. Today, the digital economy is considered a component of the traditional one, and its share indicates the level of use of the latest digital technologies, which is becoming a dominant factor in improving the competitive position of a country in the world economic space. The development of high-tech industrial production with an increasing level of digitalization of all spheres of socio-economic environment creates conditions for further technological dominance of a limited number of leading countries. At the same time, the changes caused by digitalization require a revision of the basic principles of security at a key level, ie the economic security of the state. The aim of the study was to summarize the scientific achievements with the subsequent identification of key challenges that arise in the formation of the digital economy. To clarify the basic conditions for ensuring the economic security of the state, the following methods were used: induction and deduction, comparison and systematization – in justifying the need to identify challenges to ensure the economic security of the state; synthesis and analysis – in the study of the essential characteristics of the digital economy; morphological analysis – to establish a list and clarify the essence of the key challenges that arise in the process of forming the digital economy; graphic – for visual presentation of theoretical and methodological material; abstract-logical – for theoretical generalizations and conclusions of the study. Timely monitoring of changes in challenges is important to counter new threats. Careful study of foreign experience, including in economically developed countries, on the formation of the digital economy has identified a number of challenges (unsatisfactory level of economic preparedness; deepening digital inequality; increasing cyber attacks; waste of resources; increasing resource dependence; increasing technological dependence; uncontrolled structural changes in the economy; high probability of loss of confidentiality; growth of digital dependence in the population; strengthening of social inequality), in respect of which it is expedient to develop adequate response measures in order to avoid possible threats to the economic security of the state.
ROLE OF SOCIO-ECONOMIC DEVELOPMENT OF TOURISM INDUSTRY IN ACHIEVING SUSTAINABLE DEVELOPMENT GOALS
Authors:   Kyiv National University of Technologies and Design, Verhun Antonina
Published: May 2022

The article examines tourism as a complicated intercultural and intersectoral complex that provides solutions to major economic and social problems and is one of the most profitable sectors of the economy, the most dynamically developing, being an important part of foreign economic activity of many countries. The development of the socio-economic function of tourism is one of the most important areas of economic development of any country, given that the multiplicative impact of tourism contributes to achieving the goals of sustainable development. The article analyses the uneven growth rate of international tourism in the territorial context, which led to a change in its regional structure. The article reviews the main indicators and statistical trends in world tourism under the influence of the COVID-19 pandemic. The travel and tourism sectors were found to have suffered losses of almost 4.5 trillion US dollars and reached 4.7 trillion US dollars in 2020, while the contribution to GDP fell by a staggering 49.1% compared to 2019; compared to the fall in GDP of the world economy by 3.7% in 2020. Analysing the national development of tourism, it was found out that Ukraine belongs to the group of countries with a negative balance of payments, which is a net importer of services. In addition to the negative impact, possible promising areas of development caused by quarantine restrictions were outlined, which included: introduction of online technologies (paying more attention to hygiene and a healthy lifestyle); active use of non-cash and contactless payment methods, means of address delivery; the possibility of attracting tourists from neighbouring countries (for which visiting Ukraine has certain advantages: logistics, lack of language barrier, developed routes), in order to attract tourists, companies will be ready to provide better service etc. A review has been carried through as for the recommendations of the Global Crisis Committee on Tourism on a plan to rebuild the global tourism industry, including recommendations on sustainable development goals and the opportunity to move to a circular economy.
SOFT SKILLS IN THE PROCESS OF ENSURING THE PRINCIPLES OF SECONDARY EDUCATION
Authors:   Educational and Scientific Institute of Continuing Education National Aviation University, Hrushchynska Nataliia
Published: May 2022

The article analyzes the development of soft skills in the process of ensuring the implementation of the principles of continuing education in the current transformational conditions of society. Changes in the technological stages of society are accompanied by changes in society itself. Values affect people's desire to be realized and, accordingly, the sphere of employment. The emergence of new professions is determined by the needs of society and values. Innovative forms of educational activity in Ukraine are and are being popularized. Accordingly, the implementation of continuing education requires the development of not only hard skills, but also soft skills. Trends in the world provide a basis for assuming that work in the future will require much more emotional intelligence to complement the super-complex machines. The future is dictated by the fourth industrial revolution, which on the one hand will contribute to the well-being of the population, physical health and, on the other hand, will require the provision of all jobs that are significantly transformed through active automation. The development of self-consciousness and social consciousness of each individual is important. Only plasticity of thinking, creativity and freedom of choice can attract competitive specialists to the market. In conditions when the economic consequences of Covid-19 are negatively gigantic, the social priorities of the society have changed, the question of the future state of this society is looming, with a high level of unemployment, lack of income, etc. It is here that the level of education and science in society will appear in practice. Interesting is the tendency to want to study offline, but despite the increasing virtualization of communication of the younger generation, it inspires hope that the choice of profession is conscious and, of course, those who learn will acquire high knowledge and skills. State policy should take into account not only the realities of life, but future prospects for 10-15 years, generations are growing and moving into the segment of workers, those who will fill the budget and form a win-win, retirement, children's society.
THE INFLUENCE OF COUNTERFUNDING ON THE EFFECTIVE DEVELOPMENT OF SOCIAL ENTREPRENEURSHIP
Authors:   University of Customs and Finance, Ilchenko Viktoriia
Published: May 2022

The article considers social entrepreneurship, which is defined as a non-profit, altruistic activity, but profitability is not excluded. This type of entrepreneurship requires new ideas, organizational growth factors, including crowdfunding as the latest method of financing aimed at business development and implementation of business projects. The influence of crowdfunding on the effective development of social entrepreneurship based on the generalization of existing science is determined. The relevance of the concept of crowdfunding as an innovative tool and prospects for its further development are revealed. The characteristics of the connection of crowdfunding with the development of social entrepreneurship are considered, the most successful Ukrainian crowdfunding platforms that received funding are given. It has been determined that potential investors may be ordinary citizens, but due to the difficult economic situation, lack of funds and risk, they are still refraining from investing. In practice, crowdfunding provides an opportunity to involve a significant number of entities in the implementation of a social action project, which are interested in its implementation, because they are responsible for their own investment. All the necessary organizational and control functions are performed by a crowdfunding company, which acts as a financial intermediary. The expediency of a comprehensive assessment of the status of social entrepreneurship and its presentation as an innovative phenomenon has been methodically proved. Crowdfunding projects in social entrepreneurship are a way to involve a wide range of members of society in the practice of solving social problems, especially in conditions of insufficient financial resources of the state. On the basis of crowdfunding, entrepreneurs can implement social projects in an extremely wide range of actions and coverage. It is determined that Ukrainian crowdfunding platforms are mainly aimed at humanitarian, social, environmental, cultural projects, the cost of which is relatively low, while abroad technological innovations are more valued. The possibility of implementing social entrepreneurship projects with the participation of the crowdfunding mechanism depends on how mature the society is.
THEORETICAL FUNDAMENTALS OF SOCIAL RESPONSIBILITY FORMATION AT AGRICULTURAL ENTERPRISES
Authors:   Lviv National Environmental University, Kushka Pavlo
Published: May 2022

The article studies theoretical essence of the concept of “social responsibility” and substantiates theoretical principles of its formation at agricultural enterprises. It is stressed that promotion of the idea of formation and use of social responsibility aims to intensify its importance while implementing transformations, which increase efficiency of operation and competitiveness of agricultural enterprises. Advantages of agricultural enterprises’ social responsibility include increase of profit; access to socially responsible investments; reduction of operation costs due to cut down of production wastes or their processing; improvement of reputation that opens new markets and directions for agribusiness; growth of the volume of sale and customers’ loyalty. The developed classification of social costs and socially responsible operation will secure: effective management and control for the volume of resources, involved for social purposes; creation of conditions to get a maximum social effect with economic benefits. The necessity of socially responsible behavior of economic activities at agricultural enterprises is forced not only by the economic efficiency of social projects, but also due to reconsideration of values, confessed by modern agribusiness, pressure of external environment and consumer’s’ expectations. It is noted that agricultural enterprises are engaged in the economic activities of agrarian production and processes of social and economic development on rural territories. They perform important social and economic mission of employment, create environment for supplementary product, as well as exercise the function of environmental protection. Agricultural enterprises are incorporated in the social and economic model of life and economic activities on rural area as a productive force, social agents and carriers of social functions. It is determined that an agricultural enterprise shapes its socially responsible activities by employing peasants, providing adequate labour payment, investing in development of social infrastructure on rural territory.
Konya Arkeoloji Müzesi nde Bulunan Bizans Dönemi Bronz Buhurdanlar
Authors: ÖZDEMİR Yurdagül
Published: May 2022

Çalışmamızın konusunu, Konya Arkeoloji Müzesi’nde bulunan ve Bizans (Doğu Roma) Dönemi’ne tarihlenen bronz buhurdanlar oluşturmaktadır. İçinde tütsü yakılan, dini törenlerde ve günlük yaşamda kullanılan buhurdanın Hristiyan inancında özel bir yeri vardır. Bu inanca göre göklere doğru yükselen buhur, ibadet edenlerin Tanrıya ulaşan dualarını sembolize etmektedir. Erken Bizans Dönemi’nden Geç Bizans Dönemi’ne kadar kiliselerdeki ayinlerde, cenaze törenlerinde ya da toplumu etkileyen önemli olaylarda buhurdan kullanıldığı, yazılı kaynaklar, tasvirler ve günümüze ulaşan örnekler yoluyla bilinmektedir.
Konya Arkeoloji Müzesi koleksiyonuna satın alma ve müsadere yolu ile dâhil edilen on bir adet bronz buhurdan bulunmaktadır. Bu buhurdanlar, Türkiye ile yurtdışındaki müzelerde ve koleksiyonlarda bulunan Bizans Dönemi buhurdanlar ile form, malzeme, teknik ve süsleme açısından benzerlik gösterir. Ancak müze koleksiyonundaki buhurdanların hiçbirinde belirgin bir dinsel konu, simge ve figür bulunmamaktadır. Bu dönemde, süslemeli ve süslemesiz buhurdanların dini ve günlük yaşamda kullanım farklılığına dair kesin veriler mevcut değildir. Bu nedenle eserler Bizans Dönemi dini törenlerinde kullanılan liturjik eşyalar veya günlük kullanım eşyaları olabilir. Çalışmada ele alınan buhurdanlar form, teknik ve süsleme özelliklerine göre incelenip, Türkiye ve yurtdışındaki müze koleksiyonlarında bulunan örneklerle karşılaştırılarak, her birinin ait olabileceği dönem belirlenmeye çalışılmıştır. Çalışmamız, Konya Arkeoloji Müzesi koleksiyonunda bulunan buhurdanların ilk defa ayrıntılı olarak ele alınması ve Bizans maden sanatındaki zengin örneklere yeni bulgular eklemesi açısından önem kazanmaktadır.
Effect of Internal Audit Quality on the Financial Performance of Insurance Companies: Evidence from Kosovo
Authors: Ahmeti Ardi , Ahmeti Skender , Aliu Muhamet
Published: May 2022

The study aims to investigate the effect of internal audit quality on the financial performance of insurance companies operating in Kosovo. To measure financial performance the ratio between net profit and total assets (ROA) is used. The data are taken from the 6-month financial statements of these companies for the period 2015-2021. The independent variables were internal audit standards, professional competence, independence of the auditor, and efficiency of the internal audit. In addition, three control variables were included (company growth, company size, and company age). The results of the study show that professional competence has a significant positive impact on financial performance, while the effectiveness of internal audits negatively impacts the financial performance of insurance companies. Regarding the control variables, the size of the insurance company has a strong positive correlation, in contrast to the age of the company, which has a negative and significant impact on the financial performance of insurance companies in Kosovo. The study recommends that insurance companies pay special attention to the effectiveness but also the independence of the internal auditor due to the negative impact they can have on financial performance. The findings of the study may be of interest to many different stakeholders, both inside and outside insurance companies, to improve the effectiveness and increase the independence of internal audits.
Shortage of Radiologists in Low to Middle Income Countries in the Interpretation of CT scans in Trauma
Authors: Parag Priyashini , Hardcastle Timothy Craig
Published: May 2022

Abstract not available
Bangladesh Journal of Medical Science Vol. 21 No. 03 July’22 Page: 489-491
Genetic Polymorphism of the Angiotensin-Converting Enzyme in Bronchial Asthma
Authors: Marushchak Mariya , Krynytska Inna , Tokarskyy Oleksandr , Koval Mariya , Demianchuk Mykhailo
Published: May 2022

Background: Bronchial asthma (BA) is among the most prevalent chronic inflammatory disorders of the lung airways, and it has become clear that a combination of genetic predisposition and environmental factors plays a critical role in its pathogenesis.
Objective: The correlation of the angiotensin-converting enzyme (ACE) insertion/deletion polymorphism and other factors with risk for bronchial asthma development was assessed.
Materials and Methods: Online literature search was conducted to identify the most relevant studies.
Results and Discussion: The ACE insertion/deletion (I/D) gene polymorphism, correlating with cellular and circulating ACE concentration, may play a critical role in BA pathogenesis and has been a focus of numerous epidemiologic studies; however, the results are currently inconclusive. The contradictions in the literature between research groups on the role of ACE alleles and genotypes can be explained by genetic variation and multifactorial causes of BA.
Conclusion: This literature review demonstrates that the ACE I/D polymorphism might be related to the risk of bronchial asthma and can become a useful tool in designing effective treatment approaches.
Bangladesh Journal of Medical Science Vol. 21 No. 03 July’22 Page: 492-501
Reducing the hemodialysis patient stress level through progressive relaxation
Authors: Puspitosari Warih Andan , Rohman Hanif Habibur , Dewi Arlina
Published: May 2022

Background: Hemodialysis is an effective treatment carried out for patientswith chronic kidney failure to improve the quality of life. 80% of hemodialysis patients experience physical stress disorder and psychosocial stress related to treatment. When faced with stress, the body muscles become tense as the abdomen becomes tense and cramped, the chest feels tight, which impacts physical and psychosocial health, so it is necessary to have stress management training through relaxation techniques. This study aimed to determine the effect of progressive relaxation on stress levels in patients with hemodialysis.
Method: This quasi-experimental pre-test and posttest study with a control group design. There were 58 respondents divided into two groups (intervention and control), and each group consisted of 29 people selected by random sampling. Measurement of stress levels using questionnaire Depression Anxiety Stress Scale 42 (DASS 42).
Results: The Mann Whitney U Test showed a difference in the decrease instress levels which was statistically significant (p <0.05).
Conclusion: The audio-visual progressive relaxation training conducted at least two times a week for three weeks effectively reduces stress levels in patients undergoing hemodialysis therapy for at least one month.
Bangladesh Journal of Medical Science Vol. 21 No. 03 July’22 Page: 540-546
Surgical treatment of patientswithconvergent concomitant strabismus: clinical effectiveness and longterm outcomes
Authors: Savinova Olga , Suleymenov Marat , Utelbayeva Zauresh , Degtyarevskaya Tatyana , Rusanova Ekaterina
Published: May 2022

Objective:The study aimed to evaluate the clinical efficacy, early and long-term outcomes of a modified surgical treatment method of convergent concomitant strabismus in children.
Materials and methods: Thestudy enrolled 159 children (88 girls (55.3%) and 71 boys (44.7%)) aged 4 to 8 years (mean age, 6.05 ± 0.82 years) suffering from convergent concomitant strabismus. Of a total number, 57 children underwenttraditionalsurgicalintervention(controlgroup), and102 children underwent surgical intervention with the proposed modified approach (main group).
Results and Discussion: In the distant timeframe (1-3 years after surgery), 141 children were examined.Inthe remotepostoperativeperiod,thecorrect eyeposition was preserved in 46 children (49.5%) in the main group vs.5children (10.4%) in the control group (OR = 8.42, 95% CI [3.06- 23.14], p<0.05). A secondary deviation occurred in 3 main group children (3.2%) compared to 7 control group children (14.6%) (OR = 5.12, 95% CI [1.26-20.81], p<0.05). In the long-term period, 32 (34.4%) childrenin the main group and 30 (62.5%) in the control group required repeated surgery to eliminate secondary divergent strabismus and residual deviation angle (OR = 3.18, 95% CI [1.54-6.56],p<0.05).
Conclusion. Thus, the proposed modified surgical treatment method of convergent concomitant strabismus in children is more effective than traditional methods.
Bangladesh Journal of Medical Science Vol. 21 No. 03 July’22 Page: 570-576