bluuebunny/crossref_metadata_2025 huggingface dataset:
Color perception and recognition method for Guangdong embroidery image based on discrete mathematical model
Authors: Zhang Ya , Xiong Qiang
Published: January 2021

The traditional method of Guangdong embroidery image color perception recognition has poor stereoscopic color reduction. Therefore, this paper introduces discrete mathematical model to design a new method of Guangdong embroidery image color perception recognition. Through histogram equalization, the input image with relatively concentrated gray distribution is transformed into the histogram output image with approximately uniform distribution to enhance the dynamic range of pixel gray value. The image of Yuexiu is smoothed and filtered by median filtering method to remove the noise in the image of Yuexiu. The RGB spatial model and HSI spatial model of image color are constructed by normalizing the coordinates and color attributes of pixels. The RGB color space and HSI color space are transformed, and the image color perception recognition model is established to realize the color perception recognition of Guangdong embroidery image. The experimental results show that the pixels of each color in the color pixel image curve of the proposed method are as high as 800, the color pixel image curve distribution is the most intensive, and the color restoration is high.
Practical aspects of equivalence of Baldwin’s and Zadeh’s fuzzy inference
Authors: Kudłacik Przemysław , Łęski Jacek M.
Published: January 2021

The article presents a thorough analysis of fuzzy inference introduced by Baldwin and compares this approach to Zaheh’s compositional rule of inference. The comparison is performed in order to analyze the equivalence of the two methods and describe practical aspects of this fact for simple and compound premises, indicating advantages and disadvantages of both approaches. The main aim of the analysis is focus on the computational complexity of the methods. The most important feature of Baldwin’s inference is transfer of the inference process into a truth space, unified for all input variables. Such environment allows to obtain one fuzzy truth value describing a compound premise in a sequence of low dimensional computations. The article proves equality of such approach with the compositional rule of inference. Therefore, this solution is much more computationally efficient in case of compound cases, for which compositional rule of inference is multidimensional.
Radiator threat evaluation with missing data based on improved technique for order preference by similarity to ideal solution
Authors: Xu Yu-Heng , Cheng Si-Yi , Zhang Hu-Biao
Published: January 2021

To solve the problem of the missing data of radiator during the aerial war, and to address the problem that traditional algorithms rely on prior knowledge and specialized systems too much, an algorithm for radiator threat evaluation with missing data based on improved Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) has been proposed. The null estimation algorithm based on Induced Ordered Weighted Averaging (IOWA) is adopted to calculate the aggregate value for predicting missing data. The attribute reduction is realized by using the Rough Sets (RS) theory, and the attribute weights are reasonably allocated with the theory of Shapley. Threat degrees can be achieved through quantization and ranking of radiators by constructing a TOPSIS decision space. Experiment results show that this algorithm can solve the incompleteness of radiator threat evaluation, and the ranking result is in line with the actual situation. Moreover, the proposed algorithm is highly automated and does not rely on prior knowledge and expert systems.
Multi-scale deep learning and optimal combination ensemble approach for AQI forecasting using big data with meteorological conditions
Authors: Wang Zicheng , Chen Huayou , Zhu Jiaming , Ding Zhenni
Published: January 2021

Faced with the rapid update of nonlinear and irregular big data from the environmental monitoring system, both the public and managers urgently need reliable methods to predict possible air pollutions in the future. Therefore, a multi-scale deep learning (MDL) and optimal combination ensemble (OCE) approach for hourly air quality index (AQI) forecasting is proposed in this paper, named MDL-OCE model. Before normal modeling, all original data are preprocessed through missing data filling and outlier testing to ensure smooth computation. Due to the complexity of such big data, slope-based ensemble empirical mode decomposition (EEMD) is adopted to decompose the time series of AQI and meteorological conditions into a finite number of simple intrinsic mode function (IMF) components and one residue component. Then, to unify the number of components of different variables, the fine-to-coarse (FC) technique is used to reconstruct all components into high frequency component (HF), low frequency component (LF), and trend component (TC). For purpose of extracting the underlying relationship between AQI and meteorological conditions, the three components are respectively trained and predicted by different deep learning architectures (stacked sparse autoencoder (SSAE)) with a multilayer perceptron (MLP). The corresponding forecasting results of three components are merged by OCE method to better achieve the ultimate AQI forecasting outputs. The empirical results clearly demonstrate that our proposed MDL-OCE model outperforms other advanced benchmark models in terms of forecasting performances in all cases.
Ergonomics factors influencing school education during the COVID-19 pandemic: A literature review
Authors: Soltaninejad Mohammadreza , Babaei-Pouya Amin , Poursadeqiyan Mohsen , Feiz Arefi Maryam
Published: January 2021

BACKGROUND: The school is one of the most critical social, educational, and training institutions and the main pillar of education in society. Education and, consequently, educational environments have the highest effect on the mentality, development, growth, welfare, concentration, performance, and learning efficiency of students. OBJECTIVES: The present study aimed to examine the effects of environmental ergonomics on the learning and cognition of pre-school students during the COVID-19 pandemic. METHODS: The study was carried out as a review article using some keywords, namely “children”, “learning”, “pre-school”, “COVID-19”, “ergonomics”, and “environmental factors”. Scopus, PubMed, Science Direct and Web of Science were searched to find related articles. RESULTS: Factors like color, form, and layout of classrooms, lighting and ventilation, interior decoration, and educational equipment are effective in creating interest and motivation for students to learn. CONCLUSIONS: A review of these articles showed that the presence of ergonomics in educational spaces for children increases the quality of learning and reduces stress and anxiety, and by observing health protocols, a healthy and safe environment can be provided for students.
Guided by joy to live and work with hearing loss
Authors: Zajec Jana
Published: January 2021

It was a Monday evening, about 8 years ago, when I entered my weekly yoga class tired and in a hurry. I let out a sigh of relief and wondered myself “why I don’t do this every day” ...  . With this thought a seed was planted. It took some time to grow, but now has blossomed successfully. In this narrative I will describe my process of work transition. I am very grateful it succeeded and I found a way to manage work, family and disability and a new balance and fulfillment in life.
Evaluation of occupational noise exposure and general health of workers in industrial sites: A case study
Authors: Ebrahimi Kamal , Tajik Reza , Karami Taybeh , Rahimnejad Samira , Arghavani Farshad
Published: January 2021

BACKGROUND: Occupational noise exposure in workplaces is the most common detrimental factor that has the greatest impact on the health of people working there. OBJECTIVE: The aim of this study was to evaluate occupational noise exposure and its relation to the general health status in industrial workers in Sanandaj, Iran. METHODS: This cross-sectional study was conducted on the general health of 500 male workers in Sanandaj using the General Health Questionnaire (GHQ-28). Likewise, occupational noise exposure was measured based on sound pressure level (SPL) and dosimetry in the work and rest conditions of workers. RESULTS: The results showed poor general health status of workers, exceeded the daily working hours and also the standard range of sound. A significant correlation was found between general health and its dimensions with indicators of workplace sound pressure levels (P < 0.05). This means that with the increase in sound pressure level is worse general health status. CONCLUSION: It seems that the health of workers in these industries is an inappropriate process due to exposure to occupational noise exposure and poor conditions of the workplace. A high percentage of them will lose their health in case of non-implementation of prevention programs and health in the workplace in the future.
Health behavior, sleep quality and subjective health status among Hungarian nurses working varying shifts
Authors: Fusz Katalin , Kívés Zsuzsanna , Pakai Annamária , Kutfej Natália , Deák András , Oláh András
Published: January 2021

BACKGROUND: Distinctly, shift work is burdensome for nurses and may lead to health problems. OBJECTIVE: The purpose of the study was to examine the nursing shift system genres and to analyze the potentially debilitating effects upon sleep quality and the subjective state of physical and mental health when considering varying shift schedules. METHODS: The first cross-sectional study (n = 639) was performed at the Clinical Center at the University of Pécs, and throughout various hospitals in the South-Danubian Region. The Hungarian version of the Bergen Shift Work Sleep Questionnaire, the Berlin Questionnaire and the 13-item Sense of Coherence Scale were implemented. In the longitudinal survey (n = 52), the quality of sleep was determined by the ActiGraph GT1M type of activity meter supplemented with a sleep diary. RESULTS: Interestingly, most respondents weight gained among the irregular schedule group (p = 0.004). The nurses working a flexible schedule reportedly slept better (p = 0.003), had a higher sense of coherence (p = 0.013) and exhibited better subjective health status (p = 0.017) than when compared with nurses working irregular shifts. The frequency of psychosomatic complaints aligned with the length of rest periods proved influential (p = 0.013). CONCLUSION: Admittedly, the irregularity of work schedules is stressful for nurses. Due to the health status of nurses, it is a worthy consideration to establish the least exhausting work schedules.
Safety climate and related factors in rehabilitation nurses of hospitals in Iran
Authors: Vatani Javad , Arami Mahmoud , Khanikosarkhizi Zahra , Shahabi Rabori Mohammad Ali , Khandan Mohammad , Dehghan Naser , Aminizadeh Mohsen , Poursadeqiyan Mohsen , Jafari Mojtaba
Published: January 2021

BACKGROUND: Safety climate is a common insight of staff that indicates individuals’ attitudes toward safety and priority of safety at work. OBJECTIVES: Nursing is a risky job where paying attention to safety is crucial. The assessment of the safety climate is one of the methods to measure the safety conditions in this occupation. The aim of this study was to assess the safety climate of rehabilitation nurses working in hospitals in Tehran. METHODS: This is a cross-sectional study which was carried out on 140 rehabilitation nurses selected from all hospitals and clinics in Tehran in 2019. To collect the required data, a two-section questionnaire was used. The first section was related to demographic factors and the second part (22 statements) was to measure the safety climate using nurses’ safety climate assessment questionnaire. The collected data were analyzed by SPSS V16 using independent t-test, ANOVA, Kruskal-Wallis and Mann-Whitney U test at the 5% level. RESULTS: Findings showed that the total mean of safety climate was 3.06±0.56. According to the results, a significant difference was found between the positive and negative satisfaction of nurses with safety climates (P-value = 0.03), communication with nurses (P-value = 0.01) and supervisors’ attitude (P-value = 0.02). Furthermore, a significant difference in safety climate between the individual with the second job and the individual without second could be observed (P-value = 0.01). CONCLUSIONS: The results indicated that the safety climate was not at an acceptable level. Thus, it is essential to introduce safety training courses (e.g. safety, work-rest balance, and so on) and to improve the safety performance at work.
Classroom Management Challenges and Administrative Support in Elementary Schools: Experiences of Novice Public-School Teachers
Authors: Saleem Ayesha , Muhammad Yaar , Masood Sajid
Published: January 2021

The purpose of this study was to explore classroom management challenges that novice teachers experienced in their early years of profession. Moreover, this study explored the administrative support novice teachers received from school administration concerning classroom management. We drew on interview data to explore novice teachers' experiences who had less than three years of experience during their first job in public elementary schools. The data were collected through semi-structured interviews with a purposive sample of ten novice teachers. Thematic analysis was used to analyze the experiences of novice teachers. The analysis came up with four themes: Responsive administration, helping hands, struggling with workload, and supportive principal.The study's findings revealed that most of the teachers faced over-crowded classes and a high workload in their initial time. Most of the teachers had received support from the administration; however, the administration was helpless regarding many challenges that the novice teachers faced in their early years. Many administrators did not help the novice teachers’ deal with over-crowded classrooms, the extra workload in the form of periods per week, and the management of students' behaviors.
The Relationship between Higher Education and Women Empowerment in Pakistan
Authors: Naz Arab , Ashraf Faiza , Iqbal Safia
Published: January 2021

Women empowerment is one of the critical dimensions of a feminist perspective. In patriarchal societies, women are oppressed and suppressed; hence higher education is considered a remedy to equip them to deal with issues arising from undue oppression and suppression. This study aimed to find the relationship between the attainment of higher education among women and women empowerment. The study has been carried out in Central Punjab, Pakistan. The study was framed under a correlational research design. Data was collected from a sample of 200 respondents equally selected (50 from each) of four different universities, including the University of Gujrat, University of Management and Technology, Lahore, University of Minhaj, University of Lahore. A stratified random sampling technique has been utilized, whereby 200 samples were questioned through a structured questionnaire. The collected information was analyzed by using both descriptive and inferential statistics. Findings showed a strong correlation between the attainment of higher education and women empowerment. The correlation was determined among one independent variable (attainment of higher education) and four dependent variables, including the power of decision making, increased political participation, economic independence, respect, and self-esteem.All variables have been found significantly associated with each other, which provides evidence that higher education attainment leads to women empowerment. Based on the findings of the study, it is concluded that higher education plays a significant role in liberating women from oppression and suppression.
Uso da Estimulação Elétrica Nervosa Transcutânea Aplicado ao Ponto de Acupuntura PC6 para a Redução dos Sintomas de Náusea e Vômitos Associados à Quimioterapia Antineoplásica
Authors: Tonezzer Tania , Tagliaferro Jeani , Cocco Marister , Marx Angela
Published: January 2021

Introdução: Náuseas e vômitos são efeitos colaterais frequentes associados aos tratamentos quimioterápicos antineoplásicos. Evidências científicas apoiam o uso do ponto de acupuntura PC6-Neiguan, com diferentes métodos para o tratamento de náusea e vômito de diversas etiologias. Desta forma, a fisioterapia poderia também ser eficaz no controle dos sintomas eméticos ligados ao tratamento quimioterápico através de recursos como a Estimulação Elétrica Nervosa Transcutânea (TENS) de baixa frequência. Objetivo: Verificar se a aplicação da TENS de baixa frequência no ponto PC6-Neiguan de acupuntura reduz os sintomas antecipatórios e agudos de náuseas e vômitos, associados ao tratamento quimioterápico neoadjuvante e adjuvante de alto e moderado potencial emetogênico. Método: Trata-se de um estudo clínico, prospectivo, randomizado, com abordagem quantitativa e grupo controle. A população da pesquisa foi constituída por pacientes oncológicos, com qualquer tipo de neoplasia, que estivessem sendo submetidos à quimioterapia neoadjuvante ou adjuvante de alto e moderado efeito emetogênico. Resultados: Foram selecionados para a pesquisa 75 sujeitos, sendo 35 correspondentes ao grupo controle que não recebeu a aplicação da TENS e 40 do grupo experimental que recebeu a TENS de baixa frequência no ponto PC6. Os resultados mostraram que houve uma melhora significativa nos sintomas de náuseas e vômitos antecipatórios e agudos decorrentes do tratamento quimioterápico, tanto na sua intensidade quanto na sua frequência, no grupo experimental. Conclusão: Os resultados da pesquisa sugerem que a utilização da TENS de baixa frequência no ponto PC6, pode ser benéfica no controle dos sintomas de náuseas e vômitos provocados pela quimioterapia.
The January effect in the aftermath of financial crisis of 2008
Authors: Tkalčević Anja , Kalodera-Schmiedecke Iskra
Published: January 2021

The January effect is one of the most researched
seasonal anomalies on the financial market. However, very few authors have
looked into the January effect after the financial crisis of 2008 and even
fewer have used data of individual companies instead of indexes in doing so.
This paper intends to fill this void by analyzing returns of individual micro-cap
companies on the three biggest stock markets New York Stock Exchange, London
Stock Exchange and Tokyo Stock Exchange for a time period January 2010 to January
2017. Analysis of each individual company using simple averages and regression
analysis documented that abnormally high rates of return on
micro-capitalization stocks are no longer present in the stock market in the
aftermath of the financial crisis of 2008. Further confirmation of
disappearance of January effect is conditional on new longer datasets as they
become available.
The Normative-Legal Provision of Public Management of Territorial Development of the Issues of Formation, Functioning and Development of Amalgamated Hromadas in Conditions of Decentralization of Power
Authors:   Research Centre of Industrial Problems of Development of NAS of Ukraine, Yaroshenko I. V. , Semigulin P. K. ,   Research Centre of Industrial Problems of Development of NAS of Ukraine
Published: January 2021

In modern world, the relevance of researching new approaches to the formation and functioning of economically capable territories in order to overcome significant problems in both the rural and the urban territorial communities and ensure their sustainable development under the influence of exacerbation of endogenous and exogenous risks is significantly increasing. Obviously, the current crisis situation of the territorial communities of the country, especially rural areas, cannot satisfy the interests and needs of citizens, communities and enterprises of all forms of ownership, as well as does not contribute to providing residents of the territories with jobs and modern public services. In addition, the search for new strategic approaches to the management of the development of territories aimed at reducing the differentiation of the level of socio-economic development of regions (territories, communities, etc) is actively carried out by equalization of conditions of economic activity, rational use of their production and resource potential, achievement of sustainable economic growth, increase of socio-economic indicators of living standards of citizens of Ukraine. The significance of the formation of the necessary legal framework for the functioning of a separate administrative-territorial system (region, territory, community, etc), assessment of its condition for further use in public administration of territorial development determines the importance of developing and implementing an effective system of regulatory documents to solve socio-economic problems and stimulate sustainable regional development in Ukraine, in particular territorial communities.
Analyzing the Problems of Develoment of Nuclear, Thermal and Renewable Energy in Terms of the Electric Power System of Ukraine
Authors:   Kharkiv National University of Construction Engineering and Architecture, Vinnychenko O. V.
Published: January 2021

In order to research the process of development of the energy systems of Ukraine, the current status and problems of development of nuclear, thermal and renewable energy are analyzed. The global trends in the development of nuclear energy is identified and it is noted that after the short-term decline caused by the accident at the «Fukushima-1» nuclear power plant, a gradual increase in the number of operating reactors has begun. The crisis situation in the nuclear and thermal energy market is outlined. Within the framework of the existing PSO (Public Service Obligation) model, the National nuclear power generating company «Energoatom» suffers significant losses. The limitation of electrical energy production at nuclear power plants in 2020 is an insufficiently grounded measure that will adversely affect the energy security of the country. Shutting down the power units of nuclear plants means that instead of producing energy one begins to consume energy, while a constant duty with ongoing servicing of equipment and maintaining the security systems is required. It is indicated that the coal-fired power plants of Ukraine have already developed their estimated resource and have an extremely low usage rate of installed capacity. In addition, coal-fired power plants in Ukraine are used in maneuvering modes, to cover peak loads, which leads to accelerated wear and tear of equipment and reduces production efficiency. A comparative analysis of the development of renewable energy sources (RES) is carried out and it is proved that the increase in electrical energy production due to RES requires the development of sufficient maneuvering capacities. The current situation indicates that the capacities of HPP and PHES are not sufficient, so at this time coal-fired power plants are used for such purposes, but such a part-time mode of operation leads to further wear and tear of equipment and an increase in emergency situations.
The Microeconomic Factors of Development of Hospitality Sector Enterprises in the Region
Authors:   Mukachevo State Unіversity, Stehnei M. I. , Khaustova K. M. ,   Mukachevo State Unіversity
Published: January 2021

The article is aimed at examining the main microeconomic factors of the development of hospitality sector enterprises in the region in the context of changes. The definition of regional micro-environment of the enterprises in the hospitality sector is provided; the main factors of economic development of enterprises of the industry are systematized. On the basis of the carried out analysis the peculiarities, tendencies and problems of development of hotel business enterprises in Zakarpattya region are defined. The main microeconomic factors that form the situation of the regional market of hotel services are examined. The peculiarities of micro-environment of hotel business in the region are defined, among which: insufficient level of use of the existing natural, resource and tourist potential of the territory; increased competition in the market; development of both the «shadow» and «gray» markets of hotel services, especially in the conditions of restrictive measures; reducing the number of foreign tourists; insufficient level of development of various forms of tourism, which limits the possibilities of hotels to expand services. The methods of adaptation of hospitality sector enterprises for survival and development in new macro- and microeconomic conditions are proposed, which include in the first instance: the formation of an effective security system for guests; researching target audiences and focusing services on their needs; intensification of development of various forms of tourism in the region, in particular therapeutic, ecological, educational, children’s, and development of appropriate hotel products; intensification of innovation activity and introduction of information technologies. Further researches will focus on the development of methodological approaches to the assessment of the micro-environment of hospitality sector enterprises and their use for the formation of a regional strategy for tourism development and hotel-restaurant business in the region.
Practical Aspects of Formation of Social Entrepreneurship in Ukraine
Authors:   Dmytro Motornyi Tavria State Agrotechnological University, Zavadskikh H. M. , Tebenko V. M. ,   Dmytro Motornyi Tavria State Agrotechnological University
Published: January 2021

The article is aimed at illuminating the essence and basic criteria that characterize social entrepreneurship, analyzing its tendencies and identifying the main problems of social entrepreneurship development in the process of its formation in Ukraine. The historical stages of development of social entrepreneurship in Ukraine are provided. Approaches to interpretation of the essence of social entrepreneurship are examined. Attention is focused on the innovative component of social entrepreneurship. The essence of social entrepreneurship is researched, its main features are closer defined. The key differences between traditional and social enterprise are specified. An estimation of social entrepreneurship in the conditions of development of the market economy of Ukraine is presented. The advantages, types of social entrepreneurship, organizational and legal forms and industry affiliation of social enterprises are analyzed. Domestic social enterprises were researched on the criteria for duration of their existence along with their size. The territorial distribution of enterprises by regions of Ukraine is analyzed. During the research, the main aspects that hinder the development of social entrepreneurship at the regional level are identified. The main problems of development and formation of social entrepreneurship in Ukraine are examined and substantiated. It is noted that one of the directions of activity directed towards supporting the growth of social entrepreneurship is optimization of the legal environment. The prospects for the development of social entrepreneurship for households in Ukraine are defined. It is emphasized the importance of promoting social entrepreneurship among the population and raising its awareness of this type of activity. It is proved that in today's conditions social entrepreneurship is an effective innovative instrument for solving social problems. Examples of successful social enterprises in Ukraine are provided.
Pandemics as a New Type of Threat to Economic Security in the Context of Globalization
Authors:   Volodymyr Dahl East Ukrainian National University, Kramchaninova M. D. , Vakhlakova V. V. ,   Volodymyr Dahl East Ukrainian National University
Published: January 2021

In the article, the authors actualize the issues related to the problems of ensuring economic security from the position of growth of global integration processes in the world economy. It is specified that the formation of the global world is connected with the emergence of new global threats in the field of economic security, as exemplified by the coronavirus pandemic COVID-19. This creates the need to review some of the negative effects of globalization in order to provide greater control over global processes, making them more conscious, focused on both comprehensive security and sustainable development of countries. In the course of the research, the authors analyze the consequences for the economic activity of countries as result of the COVID-19 pandemic. The research draws attention to the pandemic-detected breaches in the economic security of countries related to some aspects of globalization. The results of the carried out research allow to identify the sectors most affected by economic pressure and consider possible directions and tendencies of further economic recovery. It is also assumed that in the future stress tests of all levels of economic security will have to take into account and analyze a wider range of possible scenarios and risks associated with the threat of pandemics and the impact of the related effects on the public interest. Prospect for further research in this direction may be the study on the relationship and possible consequences that arise in the social and political spheres in connection with global threats to economic security.
Evaluating the Efficiency of Economic Incentives for Development of Shipbuilding Enterprises
Authors:   Admiral Makarov National University of Shipbuilding, Rogov V. H.
Published: January 2021

A substantiation of economic decisions in the process of using incentives and adapting to changes on the part of management necessitates applying an integral target indicator for the development of enterprise. As a result of the research, it is proved that it is advisable to choose as such an indicator the value of the business, in particular by discounting money flows. It is substantiated that in order to evaluate the efficiency of stimulating the development of the shipbuilding enterprise, the application of the revenue approach appears to be rational. Both the Ukrainian and foreign experience of horizontal and vertical integration in shipbuilding is analyzed and it is proved that the formation of integrated diversified corporate structures is an urgent stimulus for the development of the shipbuilding enterprise. Some owners of shipbuilding enterprises of Ukraine use them to build a fleet for the needs of their other business: agricultural, metallurgical, etc. Certain enterprises become part of diversified companies engaged in ship repair and port activities. The efficiency of integration of shipbuilding enterprises should also be evaluated using business value indicators. It is necessary to determine the impact of incentives relating not only to shipbuilding, but also to ship repair, shipping, maritime and other activities – not only on a separate shipyard, but comprehensively on the entire association, a structural and functional unit of which the enterprise is. The effect of the introduction of incentives is determined on the example of shipbuilding and ship repair plant «Nibulon». Evaluating the impact of economic incentives on the proposed integral target indicator enables to establish the feasibility of implementing the overall strategy of the enterprise and facilitates the adoption of informed economic decisions both at the level of individual structural units and the enterprise in general.
Evaluating the Efficiency of Financing the Innovation Potential of the Enterprise’s Staff
Authors:   Kryvyi Rih National University, Adamenko M. V. , Korolenko R. V. ,   Kryvyi Rih National University
Published: January 2021

The article summarizes approaches and defines the concept of «financing the innovation potential of the enterprise’s staff». The methodological approaches most often used to analyze the efficiency of financing objects are reviewed. On the basis of the review, the authors proposed their own methodical approach to evaluating the efficiency of financing the innovation potential of the enterprise’s staff, which includes: formation of structural-logical scheme, definition of stages, instrumentarium, development of the appropriate system of general and partial indicators, as well as criteria for such evaluation. The peculiarity of the improved methodical approach to evaluating the efficiency of financing the innovation potential of the enterprise’s staff is the association into the overall system of the following: indicators of sufficiency and timeliness of financing; the degree of use of financial resources, their profitability, worth, achievement of goals in the process of attracting financial resources to finance the innovative abilities and capabilities of the enterprise’s employees; criteria for conformity of financing to the threshold value, optimization of financing; criteria for comparability of «profitability – worth», «use of financial capabilities – achievement of goals of using the innovative potential of staff». Implementation of all stages of evaluation of the efficiency of financing the innovative potential of the enterprise’s staff allows to set the level of this efficiency in accordance with the set goals and objectives, as well as is the basis for substantiation of managerial decisions.
The Concept of Economic Sustainability of Enterprise and Its Quantitative Assessment
Authors:   Simon Kuznets Kharkiv National University of Economics, Iastremska O. M. , Iastremska O. О. ,   Simon Kuznets Kharkiv National University of Economics
Published: January 2021

The article is concerned with the issues of determining and evaluating the economic sustainability of enterprise. The publication analyzes the views of scholars on the definition of «economic sustainability of enterprise». A closer definition of this concept is proposed, according to which under the economic sustainability of enterprise it is advisable to understand its complex ability to respond to and withstand the influence of negative relevant factors of the external and internal environment, while maintaining its internal structure, dynamics of operation, which contributes to the achievement of the main goals of functioning and development of enterprises. The main components of economic sustainability of enterprise are allocated, including: financial, industrial, personnel, organizational, marketing, social, environmental, investment, innovation. The main stages of the process of ensuring economic sustainability of enterprise are proposed, the basis of implementing which is the principles of unity – interconnectedness and subordination of all components of sustainability; complexity, which involves taking into account relevant factors of influence; continuity – implementation of the regulatory process on the basis of permanence and sustainability; adequacy, i.e. compliance of the system with patterns of enterprise development. The proposed components and stages of ensuring and determining the economic sustainability of enterprise are used as the basis of the developed methodical approach concerning its quantitative assessment, which is built up using methods of multidimensional factor, cluster analysis, additive convolution method for calculating the integral indicator of economic sustainability of enterprises. The developed methodical approach was tested on the statistical data of nine machine-building enterprises of Kharkiv region, which proved its applied value and possibility of further use.
Technological Competitiveness of Ukraine’s National Economy in the Context of Globalization
Authors:   National Technical University «Dnipro Polytechnic», Dubiei Y. V.
Published: January 2021

The article analyzes the level of technological competitiveness of Ukraine in the world economy, allocating the directions of technological renewal of the national economy. Technological competitiveness is defined as a real and potential opportunity for the national technological system to produce final products that are in demand in the relevant markets; as a totality of certain characteristics that form the competitive advantages of the country in the world economy, allowing to withstand competition with other national technological systems. On the basis of the disclosure of the peculiarities of the methodology for computing the index of global competitiveness, Ukraine’s place in the world ranking is summarized, the dynamics of the factor of technological readiness of our country, as well as its other indicators of competitiveness are displayed in three sub-indexes: basic requirements, increasing efficiency, and innovativeness. It is emphasized the need for technological modernization of Ukraine on the basis of innovative principles. It is underlined that the directions of technological modernization should take into account the patterns of the modern stage of technoglobalism, which is the process of forming a single global system of production and exchange of results of innovation-technological activity. In the context of limited financial capabilities of our country and the presence of significant barriers to the movement of new technologies, it is proposed to carry out technological renewal of the national economy through the development and introduction of new technologies in cooperation with other countries.
https://www.business-inform.net/article/?year=2020&abstract=2020_11_0_240_249&lang=en
Authors:   Ukrainian Engineering and Pedagogical Academy, Sekirozh Y. V.
Published: January 2021

The article determines that a systematic approach to the classification of factors influencing the level of innovative support for sustainable development of enterprises is characterized by a comprehensive assessment of the identification of various objective factors. Knowledge of these factors, the ability to identify their impact on the innovative support of the enterprise can influence the level of application of a systematic approach under the influence of dominant factors, to create an effective mechanism for managing them. Since each indicator reflects a certain economic category and is formed under the influence of certain economic and other factors, the factors are hypothetical reasons that affect a number of indicators under analysis. In this sense, economic factors such as economic categories, which are reflected in the indicators, are objective in nature. It is concluded that the list of factors influencing the level of innovative support for sustainable development of the enterprise is always individual and depends on the internal capabilities of the enterprise to counteract the factors of potential threat. External factors characterize the general conditions of deterioration, but with proper management, perfect organization and qualified decision-making, the company has the opportunity to avoid negative impact on the level of innovation support for sustainable development of the enterprise, despite the significant impact of the external environment. It is specified that a bankruptcy situation is largely due to internal reasons, and primarily ineffective management. All other causes are the result of errors and ineffective managerial decisions. However, these classifications are not constant, they change over time, in particular depending on the stage of the life cycle of the market product.
Digitalization of Accounting in a Dynamic Global Environment
Authors:   National Forestry University of Ukraine, Klym N. M. , Plekan M. V. ,   Lviv Polytechnic National University, Muzhevych N. V. ,   West Ukrainian National University
Published: January 2021

The article is aimed at researching the digitalization of business, which will significantly reduce costs, increase both profits and the pace of development of companies. Only digitized companies will be able to promote their goods or services in various spheres of the economy, to develop at the junction of industries at lower costs of finance and effort, because the digitalization allows to erase the so-called «sectoral barriers», creating a completely new segment of the economy. The article examined the essence of the concept of «digitalization» and diagnostics of its possible impact on the development and improvement of accounting systems, analysis, taxation. The analysis of changes and their impact on the development and improvement of accounting-analytical information is carried out, allowing to justify the need for rapid dynamic digitalization processes in various spheres. In addition, the digitalization of accounting-analytical systems will significantly save money by transforming and expanding the duties of relevant officials. Technologically, digitalization allows optimizing a significant number of accounting processes and freeing up accountance workers to perform more important tasks. The research groups the principles of development of accounting and audit systems based on the latest information systems and technologies. Accountants need to go beyond the formation of financial reports that produce information of previous periods, and use technologies of present and future time in order to predict efficient actions and development of the enterprise. In the process of researching the process of digitalization as an inevitable phenomenon in the organization of the accounting process, the authors proved that one of the most promising factors in today’s market is the use of blockchain technologies. Moreover, in the near future, leading firms will introduce blockchain technologies into the accounting and taxation system. The authors present an example of technological application of blockchain in accounting processes, describe the main advantages of using blockchain in the accounting system, which will improve the accounting system, scale it in order to create additional value of the enterprise in the long term.
The Strategic Accounting Paradigms: A Critical Analysis
Authors:   Zaporizhzhia National University, Gryn V. P.
Published: January 2021

The task of the article is to analyze existing approaches to the allocation of strategic accounting paradigms. The article is based on the application of the paradigm model of T. S. Kuhn, allowing to analyze the non-accumulative development of the system of accounting scientific knowledge. The author allocates and analyses three main directions of using the T. S. Kuhn’s paradigm model of development of science in the development of accounting provision for strategic management (development of accountance in the context of paradigm changes in the system of strategic management; formation of a new paradigm based on the creation of a strategic accounting system; paradigm development of the strategic accounting system). The need to apply the concept of accounting strategic information space as part of the system of accounting scientific knowledge is substantiated. The methodological basis of the research comprised the communication theory and the concept of information space. The place of accounting strategic information space in the accounting system is defined in the context of understanding accounting as an information-communication system. On the basis of the carried out analysis of the selected approaches, the author determines the existence of common reasons for the allocation of different types of strategic accounting paradigms (creation of theoretical-methodological principles for the successful practical implementation of the concept of strategic accounting); the existence of different names of similar paradigms; vague adherence to the provisions of the paradigm concept of T. S. Kuhn; lack of substantiation for the place of the allocated strategic accounting paradigm within the system of accounting scientific knowledge.
The Ways to Optimize Costs of Enterprise on the Example of PJSC «Ukrainian Railways»
Authors:   Kharkiv Institute of Trade and Economics of Kyiv National University of Trade and Economics, Nagorna I. V. , Halkina Y. Y. ,   Kharkiv Institute of Trade and Economics of Kyiv National University of Trade and Economics
Published: January 2021

The article is aimed at finding ways to optimize costs at the production subdivision «Operational wagon depot Kupyansk» of the Regional division «Southern Railway» of the Private Joint Stock Company «Ukrainian Railways» on the basis of the performed analysis of the composition and structure of costs, profitability, the impact of the amount of costs on performance indicators, the level of costs per 1 UAH of the consummated services, and operational analysis. The views of scholars on the term «costs» are explored. It is defined that cost management is quite a complex and important process in the course of carrying out economic activity along with determining the quality of further results of enterprise. The main methodological bases of cost management, economic condition of the enterprise are researched. Optimization measures for further development of the enterprise are proposed, which will allow to use its resources more efficiently, to achieve an increase sales and maximize profits. The authors provide recommendations on managing the enterprise costs in order to stimulate the growth of competitiveness. The focus is placed on the mechanism of minimizing the costs of the enterprise in the total amount of net income, because efficient use of costs can not be carried out without structural changes in the sphere of their management. It is identified that cost management is an interconnected complex of works, which forms and influences the behavior of costs during economic activity, as well as is aimed at achieving the optimal level of costs. The proposed measures as to optimizing costs can be used by directors and managers of the enterprise to make informed decisions on the prospective development of the enterprise.
Managing the Bank’s Currency Risk in the Face of Turbulence in Global Financial Markets
Authors:   Kyiv National Economic University named after V. Hetman, Lavreniuk V. V. , Lukianchuk D. Y. ,   Kyiv National Economic University named after V. Hetman
Published: January 2021

The article is aimed at researching the theoretical-methodological and practical aspects of the bank’s currency risk management. To solve the tasks set, the authors use general scientific and specific methods, in particular: logic-dialectical, mathematical and graphic. Based on generalization, analysis and comparison of different approaches, the methods and instruments for managing the bank’s currency risk are systematized. The bank’s currency risks are typed and the main determinants of their occurrence are identified. The types of currency risk hedging instruments are systematized and their contents are disclosed. The essence of the bank’s currency position, the methodology of its account are disclosed and the necessity of compliance with the methodology are substantiated. The main operations that influence the bank’s currency position are identified. An analytical assessment of the currency position of banks is performed (JSC CB «PrivatBank», JSC «Oschadbank», JSC «Raiffeisen Bank Aval», JSC «A-Bank»); the model of maximization of the bank’s profits is computed and appropriate conclusions about their activities are drawn. With the use of economic-mathematical instrumentarium the dynamics of the hryvnia currency exchange rate are forecasted and the indicators of VaR for banks (JSC CB «PrivatBank», JSC«Oschadbank», JSC «Raiffeisen Bank Aval», JSC «A-Bank») are calculated according to different time horizons. It is determined that the model of minimization of currency risk through currency position management serves as an effective instrument for analyzing and substantiating internal limits of currency risk and permissible ranges of changes in financial results of the bank’s activity. Prospects for further research are: 1) development of an instrumentarium for currency risk assessment based on ARCH and GARCH models of various modifications; 2) development of macro stress tests with a focus on currency risk and taking into account the systemic characteristic, which is the transmission of currency risk to other sectors of both the financial market and the economy.