bluuebunny/crossref_metadata_2025 huggingface dataset:
Konvergensi IFRS terhadap Manajemen Laba (Studi Konseptual)
Authors: Restu Argarinjani
Published: August 2023

Accounting standards are guidelines used in accounting practice. The existence of profit management cases carried out by several large companies in the United States such as Enron, WorldCom, and so on triggered the creation of a new accounting standard that is applied globally, namely IFRS. IFRS was developed by the IASB with the aim that this international standard can minimize profit management practices in addition to improving the quality of financial statements. Profit management practices are one of the topics that are often debated because this practice can reduce the credibility of financial statements and can add bias in financial statements. However, when viewed from the point of view of management who wants to display the company's performance and condition remains good, it is also not a wrong thing. This profit management practice will actually not be negative if in managing the profits of a company using accounting methods that are allowed by generally accepted Financial Accounting Standards. This article is designed to describe the convergence of IFRS in Indonesia and its impact on profit management.
PENGARUH ENTREPRENEURSHIP EDUCATION DAN INNOVATION CAPABILITY TERHADAP ENTREPRENEURIAL INTENTION DENGAN SELF EFFICACY SEBAGAI VARIABEL MEDIASI
Authors: Eka Adhitya Yuana Putra  , Sidiq Permono Nugroho
Published: August 2023

This research was conducted to examine the effect of entrepreneurship education and innovation capability on entrepreneurial intention with self-efficacy as a mediating variable. The sample in this study were active students who took the Management study program in Surakarta using a random sampling technique. Collecting data using a questionnaire to 150 respondents. The data analysis tool in this study used smart PLS version 3.2.8, with testing the outer model and inner model. The results of this study indicate that (1) entrepreneurship education has a negative effect on entrepreneurial intention. (2) entrepreneurship education has a positive effect on self-efficacy. (3) innovation capability has a positive effect on entrepreneurial intention. (4) innovation capability has a positive effect on self-efficacy. (5) self-efficacy has a positive effect on entrepreneurial intention. (6) entrepreneurship education has a positive effect on entrepreneurial intention mediated by self-efficacy. (7) innovation capability has a positive effect on entrepreneurial intention mediated by self-efficacy.
ANALISIS LAPORAN KEUANGAN GUNA MENILAI KINERJA KEUANGAN PT CAMPINA ICE CREAM INDUSTRI TBK
Authors: Arofah Anastasia , Nugroho Budi Wirawan
Published: August 2023

This study aims to describe the company's financial performance PT Campina Ice Cream Industri Tbk with liquidity ratio analysis. The research method uses a descriptive quantitative approach. Secondary quantitative data from the financial reports of PT Campina Ice Cream Industri Tbk for the 2018-2021 period. Data collection by literature study and documentation. The results showed that the financial performance of PT. Campina Ice Cream Industri Tbk as a whole on average from 2019-2021 in terms of the liquidity ratio, according to the current ratio and quick ratio calculations it is good because the resulting ratio is above 1. However, the cash ratio shows that it is not favorable because the ratio's result is too low—below 1—when viewed from this perspective.
ANALISIS TERHADAP PELAPORAN KEUANGAN SEGMEN PADA PT INDIKA ENERGY TBK DAN ENTITAS ANAK TAHUN 2019-2020
Authors: Yani Dhini Dwi , Dea Nur Isnayani  , Tita Ulya Salsabila  , Endang Kartini Panggiarti
Published: August 2023

Disclosure of financial statements is one of the things that must be done by companies that have gone public. One of the reports that must be disclosed in the financial statements is the segment financial report. This segment report itself aims to provide easy information regarding the profit contribution, assets, revenue and growth trends of the company's segments so that financial users can better assess the company's overall performance and risk. This study aims to analyze the reporting of business segments owned by PT Indika Energy Tbk from 2019-2020, by conducting a ten percent test of segment revenue, profit/loss and assets based on PSAK No. 5. Qualitative descriptive method is the method used in this study. The research data is based on secondary data in the form of annual reports. Meanwhile, data analysis was carried out quantitatively with a ten percent test, then described qualitatively. The results showed that out of the 4 segments owned by PT Indika Energy Tbk, only 2 segments met the reporting requirements, namely the energy type and energy resource segments. Meanwhile, the energy infrastructure segment and portfolio companies not need to be reported because they do not meet the ten percent test, both for revenue, profit/loss, and assets.
PENGENDALIAN INTERNAL SISTEM AKUNTANSI PENGGAJIAN MI NURUL BAHRI ALMASHOOLIH
Authors: Restiani Restiani  , Diah Vitaloka Adam
Published: August 2023

The purpose of this research is to find out whether the implementation of the internal control of the payroll accounting system at MI Nurul Bahri Almashoolih is in accordance with the theory. This research is a qualitative research using descriptive techniques and case studies at MI Nurul Bahri Almashoolih. Data collection is done through observation, interviews, and documentation. The first step is to describe the payroll system that exists at MI Nurul Bahri Almashoolih. The second stage is to compare theory with practice in the payroll accounting system of MI Nurul Bahri Almashoolih. Based on the findings of the data analysis, it is clear that the internal control of the MI Nurul Bahri Almashoolih payroll system is not in accordance with the theory. Because one of them is a dual function task.
PERAN ETIKA AUDIT TERHADAP LAPORAN KEUANGAN PERUSAHAAN : ANALISIS PENGARUH KEDEKATAN EMOSIONAL ANTARA AUDITOR DENGAN KILEN TERHADAP INDEPENDENSI AUDITOR
Authors: Ngafifatul Waro
Published: August 2023

In auditing, the attitude of auditor independence is a very important ethical component for auditors. The auditor's task is not only to carry out an audit properly and properly, but the auditor must also be able to maintain professional ethics by instilling an attitude of independence as an auditor. The role of the auditor in an attitude of independence in giving his opinion will be used as a basis when making decisions. The purpose of the authors in making this article is to show how the threat of emotional closeness can affect the quality of audit results if an auditor cannot maintain his independence as an auditor. Researchers used descriptive qualitative methods with a literature study approach. It can be concluded from the results of the analysis that audit judgments should not be based on the auditor's emotional closeness to the client. Efforts to give money, provide entertainment facilities, invest something that could be accepted by the auditor will affect his independence as an auditor. The auditor must understand the right situation in making ethical decisions, in order to continue to produce a good quality audit opinion. Work experience and knowledge as well as self-confidence is sufficient to maintain auditor independence in an audit conflict situation like this.
ANALISIS MODEL PENGEMBANGAN KINERJA PEGAWAI PADA PUSKESMAS BALIK BUKIT LAMPUNG BARAT
Authors: Wenny Permata Sari  , Restu Tria Wendra
Published: August 2023

The Puskesmas is a community health service center, so it requires the performance of employees who carry out health service activities to the community to the maximum. One of the Puskesmas that always prioritizes the performance of its employees, namely the Balik Bukit Lampung West Health Center. The Balik Bukit Health Center is a community health service center that serves public health, especially in the West Lampung Regency area. The formulation of the problem in this study is how to model employee performance development and what are the supporting and inhibiting factors for the employee performance development model at the Balik Bukit Health Center, West Lampung Regency. The research approach used in this research is qualitative research with a descriptive approach. Collecting data using literature, observation, interviews and questionnaires. The research subjects in this study were 52 employees and used 4 informants, namely employees of the Balik Bukit Lampung West Health Center. Based on the results of the study it is known that the employee performance development model at the Balik Bukit Lampung West Health Center is carried out by knowing the quality, efficiency, discipline, initiative, thoroughness, leadership and honesty of employees when carrying out work activities. This employee performance development model will be able to influence the increase in employee performance at the Balik Bukit Lampung West Health Center. Supporting factors in the development of employee performance at the Balik Bukit Lampung West Health Center are conducive working conditions, both physical and non-physical work environments. There is compensation provided by management, work motivation in employees and there is career development in the Balik Bukit Lampung West Health Center. As for the inhibiting factors in the development of employee performance at the Balik Bukit Lampung West Health Center, namely the limited human resources at the Health Center, limited facilities and infrastructure. In addition, employee health is one of the obstacles to creating productive employees. For this reason, employees must maintain their health so that they can work productively so that they can support their performance
IMPLEMENTASI PENERAPAN KONVERGENSI IFRS TERHADAP LAPORAN KEUANGAN
Authors: Khoirul Anam
Published: August 2023

The purpose of this article is to investigate the implementation of IFRS convergence on financial reporting. The author employs a literature review method to collect various sources of literature data, including journals, documents, and books related to the researched topic. The research findings, based on analyzing several articles regarding the implementation of IFRS convergence on financial reporting, show that convergence to IFRS may increase complexity in the concepts of fair value and cash value in measuring assets and liabilities. However, the opportunity and risk can be minimized effectively. Consequently, users of financial reports can make accurate and informed decisions.
Mix method analysis for analyzing user behavior on logistic company mobile pocket software
Authors: Persada Satria Fadil , Afandi Farid , Redi Anak Agung Ngurah Perwira , Nadlifatin Reny , Prasetyo Yogi Tri , Kurniawan Adji Candra
Published: August 2023

The present study emphasizes mixed-method analysis, integrating the partial least square structural equation model (PLS-SEM) and customer journey for mobile pocket office improvement in logistic XYZ company. The extension of the unified theory of acceptance and use of technology (UTAUT 2) model by incorporating perceived risk (PR), personal innovativeness (PI), and trust (TR) variables are used. The sample for this study consisted of 243 res­pondents. Based on the results of the PLS-SEM analysis, two of the eleven tested hypotheses were determined to be rejected. In application usage, the proposed model effectively explained 85.7 per cent of the influence on beha­vioral intention (BI) and 72.1 per cent on use behavior (UB). The customer journey mapping (CJM) investigation's findings show that fluctuations in the use of mobile pocket office technology in the field are generally brought on by a lot of data entry, sluggish internet connections, and overworked field operations. The XYZ company may acquire sugges­tions and knowledge for developing further applications due to this inquiry.
THEORETICAL AND CONCEPTUAL APPROACHES TO THE ANALYSIS OF LABOR MARKETS COMPETITIVENESS UNDER INCREASING MIGRATION PROCESSES
Authors:   SI «M. Dolishniy Institute of Regional Research of the NAS of Ukraine», Levytska Olha
Published: August 2023

Abstract. The purpose of the article is to substantiate the content, structure and signifi cance of the labor market competitiveness in preserving the human potential of the national economy under conditions of instability. The research methods used include methods of fundamental economic science, comparative analysis, and a systemic approach. The main theoretical and conceptual approaches to understanding the essence and structural elements of the labor market competitiveness are systematized, and the author’s concept of the studied issue is developed. It is found that the structure of labor market competitiveness is shaped by economic parameters (competitiveness of labor force, jobs, labor performance, motivation, institutional support). In the sectoral aspect, it is possible to consider the competitiveness of the labor markets of individual industries and sectors of the economy. At the same time, the competitiveness of global, national, regional and local labor markets, labor markets of urban/rural, border/remote, stable/depressed areas is based on spatial characteristics. A qualitative approach to constructing the category of labor market competitiveness involves a set of specifi c features that determine it, in particular: quality, fl exibility, balance, stability, resilience of the labor market and safety (security) at work. The transformations of the labor market and human capital structure, which occur under the infl uence of migration, basically refer to gender-age and professional-qualifi cation changes of the economically active population, to restructuring of the labor market conditions, to the changes in the market fl exibility, resilience, effi ciency, safety and functionality. The decisive role of the labor market as a determinant of economic competitiveness and migration security of the state has been proven. It is found that under current geopolitical conditions and with the new stage of the European integration development of Ukraine, increasing the competitiveness of the domestic labor market can act as one of the mechanisms of socio-economic convergence of Ukraine and the European Union. Keywords: human resources, labor market, migration, competitiveness, security, conceptual basis.
THE INNOVATIVE POTENTIAL OF THE REGION THROUGH THE PRISM OF THE SUSTAINABLE DEVELOPMENT COMPONENTS
Authors:   Kremenchuk Mykhailo Ostrogradskyi National University, Trunina Iryna , Pryakhina Kateryna ,   Kremenchuk Mykhailo Ostrogradskyi National University, Usanova Olga , Skrebсova Ksenia ,   Kremenchuk Mykhailo Ostrogradskyi National University,   Kremenchuk Mykhailo Ostrogradskyi National University
Published: August 2023

Abstract. The purpose of the article is to determine the importance of innovative development of the region through the prism of the components of sustainable development of cities: economic, social and ecological. The innovative potential of the region through the strategy of sustainable development under the conditions of maintaining a harmonious balance between economic, social and ecological components has been studied. The main modern aspects of the implementation of innovations in the Strategy have been updated. For EU countries, the implementation of the Sustainable Development Strategy is mandatory and one that requires constant changes in accordance with the transformational processes in society, the environment and the country’s economy. The international standards and provisions of the current legislation of Ukraine on the specifi ed issues have been analyzed. It is proven that the analysis of the level of innovation implementation must be studied at the regional level. It is proven that the analysis of the level of innovation implementation must be studied at the regional level. It is determined that Based on the experience of the EU countries, Ukraine formed its own Strategy, which is based on a SWOT analysis and an analysis of policy gaps, legislative acts, programs and plans in eight spheres of activity: economy, social policy, nature use and environmental protection, agriculture, energy, transport, regional and local development, education and science. The Development Strategy of the city of Kremenchuk for the period until 2028 has been analyzed and innovative aspects have been determined in terms of three components: economic, ecological, and social. The importance of introducing innovations into the strategy of sustainable development at the regional level is substantiated. Monitoring of modern trends in the innovative development of cities was carried out. During the research, scientifi c methods were used: theoretical generalization, analysis and synthesis, comparison, scientifi c abstraction. A further promising direction of research is the examination of innovative technologies and the impact of digitization on the sustainable development of the region, as well as the study of best practices of sister cities of EU countries to borrow positive best practices in the fi eld of digitization and smartization. Keywords: sustainable development strategy, innovative development, regional development, economic innovations, ecological innovations, social innovations.
DIRECTIONS OF TAX POLICY LIBERALIZATION DURING MARTIAL LAW IN UKRAINE
Authors:   Ivan Franko National University of Lviv, Struk Nataliia , Kordonska Aleksandra ,   University of Warmia and Mazury in Olsztyn
Published: August 2023

Abstract. The article proves the relevance of disclosing the directions of liberalization of Ukraine’s tax policy under martial law. The purpose of the publication is to reveal the main directions of tax policy liberalization in order to maintain the economic potential of economic entities under martial law. The object of the study is the process of liberalization of Ukraine’s tax policy during the war. The authors used the methods of theoretical generalization, systematization, argumentation, comparison, and analysis. The results of the study made it possible to reveal the main directions of tax policy liberalization under martial law and to identify promising principles of its development. The scientific significance of the study lies in the systematization of regulatory and legal approaches and developments of scholars on the disclosure of ideas of tax policy liberalization under martial law, which made it possible to present its main directions. The practical value of the study lies in the characterization of applied aspects of tax policy liberalization during the restoration and search for new business development opportunities in extreme war conditions. The author concludes that it is appropriate to liberalize tax policy in Ukraine in order to increase business activity of business entities and stimulate new business investments. At the same time, in the context of martial law, acute shortage of budgetary resources, and large public debt, it is wrong to radically reduce the rates of all national taxes. Reform of the tax system should be carried out primarily in the direction of liberalizing tax policy towards small businesses. For the successful development of tax policy in Ukraine, it is necessary to: reduce the tax burden on business, increase the fiscal efficiency of the tax system by expanding the tax base, improve tax administration, eliminate opportunities for tax evasion, stimulate innovation, and promote the development of small business. Keywords: business entities, business relocation, liberalization, martial law, taxation, taxes, tax policy, war.
ON TAX INCENTIVES FOR BUSINESS IN UKRAINE DURING THE RUSSIAN MILITARY INVASION
Authors:   Ivan Franko National University of Lviv, Kmit Vira , Shenhofer Iryna ,   Ivan Franko National University of Lviv
Published: August 2023

Аbstract. The article is devoted to the problems of tax stimulation of economic activity of economic entities of Ukraine due to the introduction of martial law. The purpose of the study is to assess the tax policy of Ukraine, which is implemented as a result of changes and additions to the tax legislation. A timely and effective policy is designed to directly influence the stability of the economic activity of business entities, even in conditions of russian aggression. Thanks to a detailed analysis of scientific works devoted to this issue, the definition of «tax incentives» is clarified, its role in the development of economic activity of Ukraine in general and its impact on the financial condition of economic entities in particular is investigated. A number of decisions of the Ukrainian government that contribute to the improvement of tax incentives for economic activity by the state are considered, the advantages and consequences of these decisions for business are determined. It is noted that during the martial law the government introduced laws and regulations that significantly reduce the tax burden on business entities. However, it is also necessary to pay attention to the temporary nature of these measures due to their unprofitability in terms of state budget formation. These measures were introduced by the government solely for the purpose of supporting and sustainable development of the economy. The author also singled out those legal acts that directly relate to tax incentives and were adopted or underwent significant changes during the full-scale Ukrainian-Russian war. In particular, the advantages, disadvantages and consequences of innovations in tax legislation for both business and the country are presented. Also, the tax benefits specified in the updated legal acts and related to the single tax payers in terms of its accrual were assessed. The advantages of the simplified taxation system for single tax payers of the third group, as well as the conditions for the transition of business entities from the general to the simplified taxation system are considered. The peculiarities of the activities of the subjects of this group, some restrictions, as well as the nuances of the transition are emphasized. The peculiarities of payment of land tax and rent on land owned by the state or municipalities were established. It is noted that currently the environmental tax, tax and real estate other than land have been abolished, if the objects subject to taxation are located in the zone of active hostilities and in the territories that were returned during the counter-offensive of the Armed Forces of Ukraine, as well as in the temporarily occupied territories. Keywords: tax revenues, business entities, economic activity, taxes, tax legislation, martial law.
PROSPECTS FOR IMPROVING THE COST ACCOUNTING SYSTEM AT COAL MINING ENTERPRISES OF UKRAINE
Authors:   Ivan Franko National University of Lviv, Krip Mariia
Published: August 2023

Abstract. The article presents the relevance and timeliness of the study concerning the prerequisites for improving the cost accounting system in coal mine enterprises in Ukraine. Future income in coal mine enterprises depends on from expenses. That’s why this situation requires constant work on solving the tasks of optimizing the level of costs and ensuring the sustainability of enterprises. The most important factor of development of enterprise is perfect accounting and management of production costs. The empirical basis was measures of coal mines of the state enterprise Lvivvukhillia, in particular the mines: «Velykomostivska», «Lisova», «Chervonogradska», «Mezhyrichanska», «Stepova». The result of research showing the existing cost accounting system at the coal mining enterprise does not have a perfect classification of all enterprise costs and their reflection on accounting accounts. The scientific significance of the article shows as to possibility to analyzing different new methods and approaches of cost accounting in the word and use the best practice in Ukrainian cost accounting at the coal mine enterprises. The practical significance of the publication involves in building effective system of cost accounting and management. This will make it possible to properly organize accounting at enterprises with a high level of production cost. The author proves that cost accounting system provides cost accounting, calculation, and cost control of cost objects. The functioning of this system depends on the established interaction between the elements of the system, which are the classification of costs, accounting objects, the accounting method, the order of distribution of indirect costs, the assessment of work in progress, the object and method of costing products, etc. It is the information that is formed in the cost accounting system that serves as the basis for the formation of management decisions regarding changes in the volume of production, assessment of cost indicators, financial results and pricing of a coal mining enterprise. Cost accounting at coal mining enterprises should be based on clear methodological recommendations that will help optimize production processes to determine the correct way to manage cost. Key words: accounting, coal, cost, cost accounting system, depreciation, expense, life cycle costing, mine, total quality management.
INTERNATIONAL MARKETING PRICING, COMMUNICATIONS, COMPANY LOGISTICS WITHIN THE FRAMEWORK OF SUSTAINABLE DEVELOPMENT
Authors:   Dnipro University of Technology, Ukraine, Kasian Serhiy , Sapiński Aleksande ,   Wyższa Szkoła Finansów i Prawa w Bielsku-Białej, Poland, Petukhov Vladyslav ,   Dnipro University of Technology, Ukraine
Published: August 2023

Abstract. The theoretical and methodological principles and practical recommendations regarding the organization of marketing communications in the company’s distribution channels are highlighted and improved. The theoretical and methodological principles of marketing communications in the company’s distribution channels are highlighted. The main directions of international marketing in relation to Euromix sales have been determined: global manufacturers (global partners with long-term contracts); withdrawn brands (brands that have been withdrawn from the Euromix portfolio, but the products have not yet been sold out); FOOD (a new direction of Euromix); NON FOOD (mainly chemicals from small brands); import (sales of chemicals outside of Ukraine). The peculiarities of the marketing activity of Euromix LLC on the B2B market have been analyzed. The analysis of the marketing strategic activity of the enterprise was carried out. The prospects and possibilities of the enterprise’s marketing activities on the market are outlined. Among employees and potential customers, we conducted a survey on satisfaction with the prices of products in the Euromix offi ce according to fi ve criteria – “Too cheap”, “Cheap”, “Satisfactory”, “Expensive” and “Too expensive”. It was found that the vast majority of respondents (73%) agree with the existing marketing pricing policy, and even 5% consider the price to be low. An IFAS analysis of Euromix LLC was conducted in April 2022. A management problem was identifi ed: the fi rm’s equity is unable to cover obligations to partners and the fi rm’s own expenses without the help of external investments, which limits the development of the company’s distribution channels. Marketing problem: improving interaction with partners in distribution channels. After conducting an SEO analysis, it was found that the Euromix site has a fairly large audience reach than the options off ered by modern site updating companies, so there was no need to replace the site. After analyzing the activities of Euromix and surveying partners, recommendations were made to improve the marketing activities of Euromix LLC in the project period. Keywords: pricing, marketing, communications, company, logistics, distribution channels, sustainable development
SOCIAL NETWORK AS A CONDUCTING BUSINESS TOOL
Authors:   Ivan Franko National University of Lviv, Belz Oleksandra
Published: August 2023

Abstract. The purpose of the work is to substantiate the choice of effective business strategies in social networks using various types of social network tools. The work highlights the influence of referral traffic from social networks on the site’s search engine optimization. The results of the study showed that Facebook accounts give maximum traffic to websites. The article analyzes approaches to building a target audience portfolio. The work presents statistics on the use of social networks and messengers in Ukraine and highlights the advantages of public social network accounts. The author gives a comparative description of popular chatbot platforms for messengers. The results of the study showed that Smart Sender is an effective tool for developing chatbots for messengers. The work reveals the task of targeted advertising for the purpose of business promotion in social networks. The conclusion is formulated that social networks are an effective business tool that enables companies to maintain competitive positions on the market. If social networks accompany the site, then for successful business it is necessary to choose a strategy of creating accounts in as many social networks as possible with minimally profile settings, and to develop profiles in those social networks that will give maximum referral traffic to the site. If the decision is made to run an online business only in social networks, then you need to choose a strategy for choosing platforms with the most relevant target audience and convenient mechanisms for receiving orders. Keywords: social networks, online business, social signals, targeted advertising, target audience, content plan, messengers, chatbots.
INTERNATIONAL MARKETING INFORMATION TECHNOLOGIES OF CORPORATE BRANDING MOBIL: PLANNING, PRODUCT POLICY, PRICING
Authors:   Dnipro University of Technology, Kasian Serhiy , Pilova Kateryna ,   Dnipro University of Technology, Makukha Yurii ,   Dnipro University of Technology
Published: August 2023

Abstract. The marketing activity of «MasloTrade» LLC, which operates in the field of promotion and distribution of lubricants in the markets of Ukraine, was analyzed. It has been established that the innovative high margin Flagship product is not mainstream, due to its high price in simple comparison with a similar product, and therefore it is quite logical that the Premium segment is the largest. It was determined that the possibility of engineering support from the distributor company should be included in the additional terms of supply. These aspects are taken into account in industrial branding. The sales structure of «MasloTrade» LLC according to the FPS approach, the structure of the range of lubricants of the Mobil brand in 2021 according to PVL, CVL and IND lines were evaluated. The average sales price of MasloTrade LLC for 2021 was determined. It is noted that lubricants from the Flagship segment have a significantly higher price compared to other segments. This confirms the earlier data that these are innovative, ecological and high-margin lubricants. Market segmentation was carried out using modern information technologies in two stages: macro- and micro-segmentation. It was established that the following three segments were distinguished by the type of activity, frequency and volume of purchases: agricultural farms and holdings; enterprises of the metallurgical industry; mining and mining processing enterprises. Keywords: information technologies, international marketing, corporate branding, planning, pricing, product policy.
EDUCATIONAL PROGRAMMES IN HIGHER EDUCATION INSTITUTIONS OF UKRAINE IN THE CONTEXT OF IMPLEMENTATION OF THE SMART SPECIALIZATION STRATEGY
Authors:   Ivan Franko National University of Lviv, Kichurchak Marianna , Paslavska Iryna ,   Ivan Franko National University of Lviv
Published: August 2023

Abstract. The purpose of the article is to determine the major regularities and peculiarities of the educational programmes (EP) development in Ukrainian higher education institutions (HEIs) in the context of the implementation of the principles of smart specialization strategy (SSS) and the formation of a number of scientific recommendations for improving the EP. Scientific methods of induction and deduction, analysis and synthesis, comparison have been used. The key regularities of the EP development in Ukrainian HEIs such as activation of interaction and development of cooperation between local/regional authorities, business, science and education are determined. The factors of improving the quality of EP in HEIs have been substantiated, such as interaction with regional innovative clusters, taking into account the main principles of the SSS and the introduction of elements of socially oriented training. The structural and logical framework for the development of EP for HEIs in the context of the SSS has been worked out, which takes into account the collaboration between central and local/regional authorities, HEIs and its EP, and regional innovation clusters. It is substantiated that the development of innovative clusters in the Ukrainian regions based on the formation of scientific, research and technological parks will contribute to the successful development of HEIs in view of the formation of creative approaches to their cooperation with the main stakeholders. From the point of view of the SSS, it is determined that in this process it is important to establish effective communications with all participants in the educational process in order to jointly solve social, economic and environmental problems at the regional level. It has been found out that the participation of HEIs in regional innovation clusters will allow them to receive new incentives and opportunities to achieve such major missions as educational, scientific and social development. The system of interrelations between the participants of such a cluster has been outlined, which will contribute to the modernization of the structure and quality of the EP, their adaptation to modern market requirements, the transformation of HEIs and research institutes into factors of innovative business development, accumulation of human capital and attraction of investments. Key words: an education programme, smart specialization, a mission of higher education institutions, a socially oriented training, clusters.
UNIVERSITIES AS THE SUSTAINABILITY CENTERS: EVIDENCES FROM THE STUDENTS’ SURVEY DATA
Authors:   Ivan Franko National University of Lviv, Bordun Oresta , Antonyak Halyna ,   Ivan Franko National University of Lviv, Dumych Oksana ,   Ivan Franko National University of Lviv, Hrytsyshyn Anna ,   Ivan Franko National University of Lviv, Bilous Sofiia ,   Ivan Franko National University of Lviv
Published: August 2023

Summary. The study was conducted within the framework of The German-Ukrainian University Technology Transfer Internship Program 2021 (GUTT.INUP 2021). The GUTT. INUP 2021 program was aimed at the exchange of pedagogical and research experience between universities in Germany and Ukraine, as well as at mutual acquaintance with the latest scientific achievements of German and Ukrainian scientists, including in the field of sustainable development. The University of Würzburg (Germany) has extensive experience in joining new member universities to the existing Bavarian Network for Sustainability in Higher Education, as well as in organizing and managing student activities in areas related to the implementation of a sustainable development strategy. At present, environmental education, the cultivation of an environmental outlook, and the involvement of students in the activities of universities aimed at implementing the basic principles of environmental sustainability as an important component of a sustainable development strategy are very relevant in the context of global climate change. Using the experience of the University of Würzburg, as well as the practice of other European universities in this field, our team conducted a survey among students from different faculties to collect their perceptions and opinions on sustainable development in higher education and environmental sustainability issues. Based on the results of the survey, we proposed a roadmap for the Ivan Franko National University of Lviv as a future center for sustainable development, including activities aimed at achieving environmental sustainability goals in the context of the sustainable development strategy. Keywords: universities, environmental education, students’ activities, environmental sustainability, sustainable development
ON THE PECULIARITIES OF THE LABOR MARKET OF UKRAINE IN THE CONDITIONS OF WAR
Authors:   Ivan Franko National University of Lviv, Fedyk Mariana
Published: August 2023

Abstract. The purpose of the article is to analyze the state, problematic aspects and prospects of the functioning of the labor market of Ukraine in the conditions of a full-scale war. Current labor market has found itself in a unprecedented demanding operational environment since the beginning of a full-scale war and until nowadays. The reduction in the number of vacancies, partial or complete stoppage of individual business entities activity, low activity of whole economic sectors, changes in the population’s options and priorities, as well as active looking for ways of optimization of livelihoods by citizens collectively do not contribute to conservation and increasing of employment level at all. But it is determined that a number of important changes, which are able to provide a sound basis for supporting of activity on the labor market, were realized during 2022. Nowadays the situation remains complicated and imbalanced, but the majority of citizens understand the importance of professional activity as a method of supporting our country in the context of martial law. So, with the aim of monitoring of actual changes, which are realized in the domestic labor market, determination of its effectiveness in the context of the State and the people support, as well as formation the following management strategy of employment level in Ukraine need to maintain focus on described problematic. Accordingly, the article is devoted to the analysis of actual state, problem aspects and prospects of function of the labor market in Ukraine in the context of full-scale war. Comparison, methods of abstraction, analysis and generalization are the research methods which were used in the article. In this science paper the essence of the labor market as a system of labor relations, which become between employers and employees, as well as the complexity of organizing and regulation it’s in the context of war conditions were determined. The main trends, which that characterize the Ukrainian labor market during war were researched; the dynamic of employment level was analyzed. So, to sum up, the prospects of following development of labor market under conditions of updating the principles and vectors of post-war employment policy in Ukraine were summarized. Key words: labor market, labor relations, martial law, mobilization, human capital, employment level, activity on the labor market.
PROCESSES OF DEVELOPMENT OF INTELLECTUAL SYSTEMS IN EDUCATION
Authors:   Ivan Franko National University of Lviv, Soviak Roman , Antoniv Vasyl ,   Ivan Franko National University of Lviv
Published: August 2023

Abstract. The purpose of the study is to reveal new possibilities, that can be used during the development of intelligent systems in education. The objectives of the article are: to clarify the essence of AI in education, to reveal its role in education processes, especially in online studying, determine methods and ways, that could be applied for more effective studying. The study’s findings showed that AI technologies offer significant opportunities for the education field, but their adoption in educational institutions is still limited. Prospects for further research on this issue are the study of the last scientific results, which referred to the using AI in education and determining new ways of integrating new technologies in studying. All of that should have a significant positive impact on studying results and the education system. Keywords: studying, online education, Artificial intelligence, Learning Analytics, Machine learning, Data mining
INDUSTRY DEVELOPMENT 4.0: OPPORTUNITIES AND BARRIERS FOR DOMESTIC ENTERPRISES
Authors:   Lviv Polytechnic National University, Kis Svyatoslav
Published: August 2023

Abstract. The aim of the work is to improve the theoretical and methodological foundations for the development of Industry 4.0, the use of technologies of which opens up new opportunities for domestic enterprises operating in a changing business environment and economic and political instability. To achieve the set goal and fulfill the tasks, general and specific methods were used in the work, namely; abstract-logical - to determine the features of Industry 4.0; methods of analysis and synthesis - to highlight the characteristic features of business entities using Industry 4.0 technologies; generalization – to form an arsenal of Industry 4.0 technologies. SWOT analysis method - to identify strengths and weaknesses from the implementation of Industry 4.0 technologies by domestic enterprises and new opportunities and threats that await them. Results. The article considers the main approaches to the interpretation of the economic category «Industry 4.0». The list of technologies included in the arsenal of Industry 4.0, which open up opportunities for digital development of modern domestic enterprises, is summarized and formed. The article highlights the opportunities and main characteristics inherent in business entities that have implemented digitalization of their business models. A SWOT analysis of Industry Development 4.0 was carried out. in Ukraine, which made it possible to identify the main problems and opportunities characteristic of Ukrainian enterprises. Barriers to the implementation of Industry 4.0. technologies at domestic enterprises are highlighted. The conclusion is formulated that the introduction of Industry 4.0 technologies in the practical activities of domestic enterprises opens up new opportunities for them, because its main indicators are: process automation, logistics rationalization and production effi ciency improvement. However, domestic enterprises face a number of obstacles on the way to digitizing their business, because so far the country has not formed favorable conditions for this. Ukraine is slowly moving towards the transition to Industry 4.0. For rapid industry development 4.0. Ukraine needs synergy of three factors: the state apparatus, business and the educational system. Keywords: Industry 4.0, Fourth Industrial Revolution, digitalization of enterprises, SWOT analysis, digital development.
INCREASE IN LOAD CAPACITY OF SMALL-MODULE WORM GEAR
Authors: Suslin Aleksey , Barmanov Ildar
Published: August 2023

The study objective is to analyze possible ways to increase the load capacity and develop a worm gear that meets the following requirements and working conditions: minimum weight, high reliability, maintenance-free, short-term operation mode, limited lubrication conditions, the ability to work at low temperatures. The task to which the paper is devoted is to increase the load capacity and the wear resistance of worm gears. The load capacity is defined as the possibility of transmitting the greatest torques with the smallest overall dimensions. The research methods are based on the theory of strength, theory of elasticity, mechanics of contact interaction. The novelty of the work is in finding effective design and technological ways to increase the load capacity, developing a modification of the worm gear and testing the method for calculating the strength of the transmission with a globoidal worm.

Research results: a review and analysis of the results of studies concerning the modification of gear, working conditions, lubrication, manufacturing technology, wear; possible methods of increasing the bearing capacity of a small-module worm gear are considered; a modification of the gear with a globoidal worm is developed; a method of strength calculation is tested.

Conclusions: the method of strength calculation and the method of modification of the globoidal gear allow improving the quality characteristics of worm gears – weight and size characteristics, reliability, resource, ease of operation.
WEAR MECHANISM OF FRICTION PAIRS IN ARTICULATED JOINTS OF CAR STEERING GEARS
Authors: Shets Sergey , Mogilyov Arkady
Published: August 2023

Wear mechanism of friction pairs in the articulated joints of steering gears of UAZ-Hunter -315195 cars is considered. The wear process of friction pairs "bush (cup) – ball pin" closed with spherical spring washers and a spring cap used in the design of the swivel joint of the car steering gear is described. The effect of fretting corrosion on the destruction of a ball joint is studied.
SIMULATION OF THE BREAKDOWN OF A TANK CAR BOILER BY SAFETY ARCS TAKING INTO ACCOUNT MATERIAL PLASTICITY
Authors: Surnin Artem , Bespal'ko Sergey
Published: August 2023

The study objective is to simulate the breakdown of a tank car boiler by safety arc, taking into account the material plasticity. In accordance with this, it is necessary to solve the following tasks: to develop a methodology for calculating the stress-strain state of the boiler under shock load in a nonlinear situation, to select rational geometric characteristics of the armor plate and its thickness. To achieve them, the theory of elasticity and plasticity and the finite element method are used.

The novelty of the work is in the development of a methodology for finding out the stress-strain state of a tank car boiler under shock loading conditions, taking into account the plasticity of the material. The study results are the dependences of the strain energy and stresses on the impact velocity, stress fields, a sample of rational geometrics and thickness of the armor plate.

During the study, a number of calculations were carried out to determine the strength characteristics of the boiler with different configurations of the armor plate. Based on the data obtained, the best options were selected and used to obtain a qualitative picture of the problem being solved.
JUSTIFICATION OF THE RATIONAL DESIGN OF THE PASSENGER CAR TRUCK GUIDE BLOCKS
Authors: Tikhomirov Victor , Shalygin Mikhail , Lozbinev Fedor , Antipin Dmitriy
Published: August 2023

At the first stage, a detailed dynamic solid-state model of a passenger car is developed which has a bolsterless truck. The dynamic model is a system of absolutely rigid bodies interconnected by elastically dissipative linear and nonlinear force elements, hinges and contact forces. The adequacy of the car dynamic model and the reliability of the results obtained are evaluated the results of running tests. Based on the developed solid-state dynamic model, a comprehensive study of the effect of the friction factor on the guide block support surfaces on the safety and dynamic performance of a passenger car under various modes of movement along the track, taking into account irregularities is carried out. As a result of modeling, a range of rational values of friction moments on the support guide blocks is obtained. The composition of the composite material for the support surfaces of the truck guide blocks is selected using neurocomputer modeling methods, the manufacture of the proposed composite material is tested, experimental studies of the characteristics of composite elements confirming their properties and safety were carried out.