bluuebunny/crossref_metadata_2025 huggingface dataset:
Customer perceptions of mobile telecommunication providers in determining satisfaction and loyalty: focusing on college students
Authors: Simanjuntak Ria Anggraini
Published: February 2024

The increased demand for mobile services drives increasingly fierce competition among mobile telecommunications providers in Indonesia. New promotional strategies are needed, and companies are advised to determine the target group of customers to collect objective and adequate information regarding their real needs, such as college students. Therefore, this study examines college students' perceptions of adopting mobile telecommunication provider services in Indonesia. This study especially explains the effects of customer perceptions regarding service quality, price fairness, and brand image on satisfaction that leads to customer loyalty. A total sample of 208 customers of the mobile telecommunication providers in Java Island were randomly selected for the study, and the data collected was analyzed with CB-SEM. The empirical results revealed a positive significant impact of customer perceptions of service quality, price fairness, and brand image on customer satisfaction. College students’ perception of price fairness has the largest significant positive influence on customer satisfaction and loyalty. The mediation mechanism analysis also confirms that customer satisfaction partially mediates between customer perceptions of service quality and brand image. This study suggests that mobile telecommunication providers in Indonesia develop superior pricing strategies to increase customer satisfaction, leading to customer loyalty.Customer Perception
Implications of working capital management and operational continuity on company profitability in the technology sector idxtechno 2022
Authors: Geralyn Tirza Angel , Simbolon Richard Friendly
Published: February 2024

Profitability is a metric to gauge a company's ability to generate satisfactory returns on its invested assets, sales, and equity. This research seeks to explore how the management of working capital and the sustained operation of companies impact their profitability within the IDXTECHNO sector over three years, from 2020 to 2022. Operating capital management is defined by three key indicators: the cash turnover ratio (CTR), inventory turnover ratio (ITR), and accounts receivable turnover ratio (ARTR). Operational continuity is assessed through the cash conversion cycle (CCC), and profitability, in this study, is represented by return on assets (ROA). A purposive sampling method was used to select seventeen sample companies, and multiple linear regression analysis was employed. The results indicate a significant influence of working capital management and operational continuity on profitability.
Countermeasure strategies for law enforcement of illegal online toto gambling: Study at Central Maluku Police
Authors: Adam Sherly , Salmon Harly Clifford Jonas , Makaruku Steven
Published: February 2024

Online lottery is one of the crimes we usually call cyber crime, so apart from being charged under the Criminal Code, online lottery gambling games can also be set under Article 27 paragraph (2) in conjunction with Article 45 of Law Number 11 of 2008 concerning Information and Transactions. Electronic. The duties, functions, and responsibilities of the National Police, one of which is enforcing the law, where the National Police, especially the Central Maluku Police, plays a role in tackling crime, one of which is online lottery gambling. The aim of this research is to reveal a countermeasure strategy for enforcing online lottery gambling laws carried out by the Central Maluku Police. The type of research used is empirical legal research. Central Maluku Police research location. The sample, respondents, and population are the head and members of the General Crimes Unit of the Central Maluku Police. Data sources are primary data and secondary data. Data collection techniques through interviews and observation. Qualitative data processing and analysis techniques. The results of the research show that the strategy for dealing with online lottery gambling law enforcement carried out by the Maluku Police is to increase human resource skills, increase facilities, or increase public legal awareness and maximize the role of the community. For this reason, it is hoped that the strategy to overcome online lottery gambling law enforcement carried out by the Central Maluku Police can tackle online lottery gambling so that the role and support of the government, law enforcement officials, and the community are also needed to realize the ideal and aspired online lottery gambling law enforcement.
Psychopathy caused of the main character in Flynn’s Gone Girl
Authors: Syahidah Muthi , Nasmilah Nasmilah , Pammu Abidin
Published: February 2024

In this research, the researcher aimed to investigate the psychopathy cause of the main character in Flynn’s Gone Girl. This research used a descriptive qualitative method. The data were collected through closed reading. This research showed that the main character's journey is unquestionably satisfying from start to finish. The effects of the main character's actions have reached a point of saturation, and they are extremely happy. Several minor characters have thwarted the main character's magnificent plot to exact revenge on the other main character (her husband). This research suggests further research to analyze the social relationship between the characters of the novel and its impact on their character. Specifically, the researcher analyzed the main character who is a psychopath and it has fascinated artists and the general public for centuries. Besides, it also got the author’s feelings or experiences of the object of the study in Flynn’s Gone Girl.
Analysis of Violations of the Code of Ethics for Professional Accountants in the Business Sector: Case Study of AP and KAP Involvement at PT Asuransi Adisarana Wanaartha (WAL)
Authors: Anggiria Kristanti Srika , Trisnaningsih Sri
Published: February 2024

The research aims to analyze violations of the professional code of ethics for accountants in the business sector, focusing on the case study of PT Asuransi Adisarana Wanaartha Life (WAL) to obtain a comprehensive review. Hopefully, this study will open new insights into the role of codes of ethics in maintaining the integrity and trust of the public in the accounting profession and the public accounting profession. This research uses a literature review analysis method. The type of data collection used is secondary data in the form of journal articles with index Sinta 2 - 6, Garuda, index Copernicus international (ICI) via the page https://scholar.google.com over five years from 2019 -2023, as well as news and press releases via the website. The data analysis technique is conducted descriptively by analyzing and identifying scientific articles, news, and press releases, generating a more informative summary. The results of the research reveal how important it is for every practitioner to maintain competence and expertise in the field of accounting, adhere firmly to and comply with the code of ethics of the accounting profession in carrying out accounting practices, thus creating a professional and accountable attitude, and avoiding the risk of violating the code of ethics of the accounting profession.
Pengaruh Kondisi Keuangan Size Company Dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern
Authors: Sabrina Windy , Mustofa Nur Huri
Published: February 2024

This study aims to examine the effect of financial condition, company size, and audit opinion of the previous year on the acceptance of going concern opinions. The sample used in this study is companies registered in JII for the 2018-2022 period. Sampling using purposive sampling techniques and obtained 29 companies with an observation period of 5 years so that the total sample is 145 data. The results showed that the financial condition, company size, and audit opinion of the previous year simultaneously affect the acceptance of the going concern audit opinion. The financial condition and audit opinion of the previous year have a partial effect on the receipt of the going concern audit opinion. While the size of the company does not have a significant effect on the acceptance of going concern audit opinions
THE INFLUENCE OF MOTIVATION, LOCUS OF CONTROL, INCOME EXPECTATIONS, STUDENTS' PERCEPTIONS OF INTEREST IN ENTREPRENEURSHIP WITH AN UNDERSTANDING OF ACCOUNTING AS A MODERATING VARIABLE
Authors: Anjar Sari Selfi , Firdaus Muhammad , Kartika Sari Nurshadrina
Published: February 2024

This research aims to determine the influence of motivation, locus of control, income expectations and student perceptions on interest in entrepreneurship with understanding of accounting as a moderating variable. The population in this study were active students in the 6th and 8th semesters of the Bachelor of Accounting study program at the Muhammadiyah University of Jember and the Mandala Institute of Technology and Science. This research used a sampling technique, namely purposive sampling, to obtain 73 samples. The data analysis methods used are multiple linear regression analysis and moderated regression analysis. The results of this research show that students' income expectations and perceptions influence their interest in entrepreneurship. while motivation and locus of control have no influence on interest in entrepreneurship. Understanding accounting can moderate the relationship between income expectations and entrepreneurial interest. And understanding accounting cannot moderate the relationship between motivation, locus of control and student perceptions of interest in entrepreneurship.
DETERMINANT OF ACCOUNTING FRAUD CONTROL
Authors: Dwi Wulandari Putri , Kartika Sari Nurshadrina , Ilmi Mainatul
Published: February 2024

This study aims to determine the effect of internal audit, good government governance and whistleblowing system on accounting fraud control in the Sekretariat Dana Bagi Hasil Cukai Hasil Tembakau Situbondo. The population of this study were all employees totaling 52 people. The sampling technique used in this study was a saturated sample, so that a sample of 52 people was obtained. The data collection method used in this study was the distribution of questionnaires. The data analysis methods used are validity and reliability tests, classical assumption tests, hypothesis testing and multiple linear regression analysis. The results of this study indicate that internal audit, good government governance and the whistleblowing system simultaneously affect accounting fraud control in the Sekretariat Dana Bagi Hasil Cukai Hasil Tembakau Situbondo. Partially, the whistleblowing system affects accounting fraud control. Meanwhile, internal audit and good government governance have no partial effect on accounting fraud control at the Sekretariat Dana Bagi Hasil Cukai Hasil Tembakau Situbondo.
THE INFLUENCE OF BRAND IMAGE, E-WORD OF MOUTH, IMPULSE BUYING AND PROMOTION ON PURCHASING DECISIONS AT TIKTOK SHOP
Authors: Bela Ika , Hari P Agustin , Wijaya Kusuma Dedy
Published: February 2024

This study aims to determine the effect of Brand Image, E-Word of Mouth, Impulse Buying and Promotion on Purchasing Decisions at Tiktok Shop (Case Study on Students of the Mandala Jember Institute of Technology and Science) both partially and simultaneously. This type of research is quantitative. The population in this study were students of the Mandala Jember Institute of Technology and Science. The sample used was 100 respondents using the Ferdinand formula. Data analysis techniques using the Classical Assumption Test, Multiple linear regression analysis, Determination Coefficient Test (R2) and Hypothesis Test. The results showed that the Brand Image and Promotion variables partially influenced purchasing decisions at Tiktok Shop, but E-Word of Mouth and Impulse Buying had no partial effect on purchasing decisions at Tiktok Shop.
Assessment of the level of competitiveness of Ukrainian agricultural holdings in international markets
Authors: Shahini Elti , Shtal Tatyana
Published: February 2024

Agriculture remains one of the main sectors that play an important role in both the country’s economic development and strategic security. Therefore, conducting an ongoing study of this component in the country is relevant. The purpose of the study was to determine the competitive opportunities of agricultural holdings in Ukraine. The methods of scientific cognition that were used in the work were abstract and logical, dialectical, general scientific and statistical methods, methods of historical and logical observation, analysis and synthesis. This study analyses the competitiveness of Ukrainian agricultural production, in particular by such indicators as: dynamics of gross harvest, yield and acreage of the main agricultural crops, balance of agricultural production, export of agricultural products and their processed products during 2000-2023. The methods that need to be implemented to make the agro-industrial complex competitive in the global market are also proposed. The results of this research on the competitiveness of Ukrainian agricultural holdings in international markets, and the conclusions drawn on their basis, are of significant importance, as they prove that powerful agricultural holdings operate in Ukraine, characterised by dynamic capabilities, increase their capacities, attract unused arable land, and effectively use the potential of resources and crops. In addition, the development of world markets for agricultural products is promising for agricultural holdings, because Ukraine is geographically located almost in the centre of international trade networks, and exports in some strategic areas will help agricultural enterprises avoid uncertainty and possible large losses. The assessment of agricultural holdings, namely Kernel and Myronivsky Hlibprodukt, showed that even in war conditions, agricultural companies have opportunities to develop and enter international markets. The findings obtained in the framework of the study can be used both by representatives of the public sector to form policies in this area, and by enterprises to create long-term development strategies.
Anti-inflammatory effects of ketamine in the treatment-resistant depression: a narrative review
Authors: Jóźwiak-Bębenista Marta Elżbieta , Sokołowska Paulina , Kowalczyk Edward , Wiktorowska-Owczarek Anna
Published: February 2024

Przedmiot badań. U części pacjentów z depresją szczególnie nie odpowiadających na leczenie standardowymi lekami przeciwdepresyjnymi lub z myślami bądź próbami samobójczymi, stan zapalny jako źródło cytokin, przyczynia się do braku odpowiedzi na zastosowane terapie. Szansą dla takich osób jest terapia przy pomocy ketaminy. S-ketamina to szybko działający lek przeciwdepresyjny o wysokiej skuteczności w leczeniu pacjentów z depresją lekooporną (ang. treatment-resistant depression, TRD). Ketamina jest pochodną fencyklidyny, substancji należącej do grupy środków psychodysleptycznych, określanych również jako halucynogeny. Mechanizm działania przeciwdepresyjnego ketaminy jest złożony i nie do końca jeszcze wyjaśniony. Uważa się, że w głównej mierze polega on na modulowaniu funkcjonowania układu glutaminergicznego, który odpowiada za szybki efekt działania przeciwdepresyjnego ketaminy oraz odgrywa znaczącą rolę w procesie neuroplastyczności w przebiegu depresji. W ostatnich latach zainteresowanie badawcze wzbudziły właściwości przeciwzapalne ketaminy i jej wpływ na metabolizm tryptofanu.

Cel badań. Niniejsza praca przeglądowa skupia się na omówieniu i prezentacji obecnego stanu wiedzy na temat działania przeciwzapalnego ketaminy, które może być kluczowym elementem skutecznej terapii depresji, szczególnie w podgrupie pacjentów z TRD, u których występuje zwiększone stężenie cytokin prozapalnych.

Materiały i metody. Analizy zagadnienia dokonano na podstawie aktualnego przeglądu piśmiennictwa w języku polskim i angielskim (opublikowanych pomiędzy listopadem 2006 a listopadem 2023), przeszukując naukowe bazy danych: PubMed/Medline i Google Scholar. Wyszukiwanie odpowiednich artykułów na temat działania przeciwzapalnego ketaminy przeprowadzono przy użyciu słów kluczowych: „ketamina” (ang. ketamine), „depresja” (ang. depression), depresja lekooporna (ang. treatment-resistant depression), „zapalenie” (ang. inflammation), „szlak kynureninowy” (ang. kynurenine pathway), „działanie przeciwzapalne” (ang. anti-inflammatory action). Opisana metodologia pozwoliła na uzyskanie wiarygodnych informacji.

Wyniki. Jak pokazują badania przedkliniczne i kliniczne ketamina wykazuje działanie przeciwzapalne, wpływając bezpośrednio lub pośrednio (aktywując neuroprotekcyjne gałęzie szlaku kynureninowego) na stan zapalny, przynajmniej u części pacjentów z TRD.

Wnioski: Publikacja ta nie tylko poszerza obecne zrozumienie mechanizmu działania ketaminy, ale także stanowi istotne uzupełnienie literatury naukowej w języku polskim, rzucając nowe światło na złożone interakcje między działaniem przeciwzapalnym, a przeciwdepresyjnym tego leku.
Potassium Deficiency in Cotton: Causes, Symptoms, and Considerations
Authors: Singh Kulpreet , Singh Hardeep , Omara Peter , Nwosu Nkem J. , Bearden Jennifer , Singh Ravinder , Sharma Lakesh K.
Published: February 2024

The purpose of this publication is to inform cotton producers, Extension agents, crop advisors, and consultants about the role, deficiency, and management of potassium in cotton production. Written by Kulpreet Singh, Hardeep Singh, Peter Omara, Nkem J. Nwosu, Jennifer Bearden, Ravinder Singh, and Lakesh K. Sharma, and published by the UF/IFAS Agronomy Department, January 2024.
Saving and Investing “Need to Knows” for Military Families
Authors: O'Neill Barbara , Gillen Martie , Jowers Kristen
Published: February 2024

This publication is intended for family service providers, Extension agents and specialists, educators, and other professionals in the Military Family Readiness System. It discusses general and military-specific information about saving and investing money. Written by Barbara O’Neill, Martie Gillen, and Kristen Jowers, and published by the UF/IFAS Department of Family, Youth and Community Sciences, January 2024.
On the Front Lines: Helping Military Spouses Thrive in Your Community
Authors: Jowers Kristen , Gillen Martie
Published: February 2024

Knowing how to support military spouses in your service network can contribute to mission readiness, and help military spouses thrive in the communities you serve. This publication discusses military spouse demographics, military spouse employment, military spouse well-being including food security, financial security, and civilian community belonging, and employment resources and strategies to support military spouses. Written by Kristen Jowers and Martie Gillen, and published by the UF/IFAS Department of Family, Youth and Community Sciences, January 2024.
Ultrasonic testing and Monitoring of Hydrogen blistering and Hydrogen-induced Cracking of LPG Storage Tanks
Authors: Hong Lixiang , Yang Fu , Chen Dongyao , Sun Minghui
Published: February 2024

Due to the presence of various corrosive chemicals in LPG (liquefied petroleum gas, or propane) storage tanks, it is very likely to cause different degrees of corrosion in the tank and derive various defects. This article analyzes the main characteristics and types of defects found in storage tanks and provides an overview of ultrasonic testing and monitoring of defects such as hydrogen blistering and hydrogen-induced cracking.
Potensi Gamifikasi Berbasis Platform Digital dalam Penelitian Pariwisata: Kajian Literatur
Authors: Gurning Linda R M , Rahmanita Myrza
Published: February 2024

Gamification is an important theme of the future of tourism. Gamification in tourism is mostly applied to increase tourist attraction visits. Gamification is also applied for other purposes that can be used in supporting the tourism industry. Gamification in tourism uses digital video game platforms of Virtual Reality, Augmented Reality and Extended Reality. The boundaries between fantasy and reality become blurred in a digital platform-based game.  This research aims to find out how the potential of digital platform-based gamification in the tourism industry through a literature review.This research uses a literature review of several previous studies in the period 2018 - 2023. The research method used is descriptive qualitative with the aim of gaining an in-depth understanding of the potential phenomenon of digital platform-based gamification in tourism research. The results show that the potential of digital platform-based gamification can be used to motivate tourists to be interested in destinations, increase customer satisfaction, increase brand awareness and loyalty, increase tourist visits, learn about amazing and historic places through mission completion, support tourism sustainable development goals, strengthen children to learn informally about tourism, and ultimately provide economic benefits to the community.
Development of Sharia Monetary Policy in the Indonesian Economic System (Study of Islamic Bank Interest Monetary Policy)
Authors: Hermawan Daniel , Helmi Hamdi , Sihotang Desjantri , Pratama Rahmadiansyah , Rossevelt Franklin Asido
Published: February 2024

Monetary policy issued by the central bank is useful for realizing the economic aspirations expected by a country, namely realizing and maintaining the stability of currency values. Monetary policy in the definition of Islam adheres to the basic principles of Islamic economics, namely having the highest power to Allah SWT, where everything that is owned by humans on earth is with the permission of Allah SWT. The purpose of this study is to explain the development of Islamic monetary policy in the Indonesian economic system. This study uses the literature review method, which examines theories related to the problems in this research. Literature review is done through data collection or relevant journals.
Analysis of The Influence of Education, Health, and Internet User on Economic Growth With Labor Productivity as an Intervening Variable in Indonesia
Authors: Simatupang Dewi Ratna Sari , Yola Anggia  , Raina Linda Sari  , Inggrita Gusti Sari Nasution
Published: February 2024

This study aims to see whether the Labor Productivity variable is ableto become an intervening variable between the Education, Health andInternet Users variable on Indonesia's Economic Growth in the 2015-2019 period. The method used is Path Analysis using the Eviewsprogram. The data used is in the form of panels consisting of 34provinces in Indonesia over a period of 5 (five) years. For modelselection using the Chow Test and Hausman Test and from the two teststhe Fixed Effect Model was selected. For the value of the EducationVariable, the average length of school data is used; the health variableuses life expectancy data and vaternet uses internet user data. Theresults of this study indicate that the Labor Productivity variable is notan intervening variable between the Education, Health, Internet variableand the Economic Growth variable as seen from the Sobel Test resultswhich have a value of less than 1.96 at 𝛼=5%. The direct effect of theEducation variable on Labor Productivity is negative and notsignificant. The direct effect of the Health variable on LaborProductivity is negative and significant. The direct effect of the Internetvariable on Labor Productivity is positive and not significant. Thedirect effect of the Education variable on Economic Growth is negativeand significant. The direct effect of the Health variable on EconomicGrowth is positive and not significant. The direct effect of Internetvariable on economic growth is positive and significant. The directeffect of the Labor Productivity variable on Economic Growth isnegative and not significant.
INTEGRATION PROCESSES IN THE SPHERE OF PUBLIC ADMINISTRATION UNDER THE CONDITIONS OF THE RUSSIAN-UKRAINIAN WAR
Authors:   Naval Institute National University ", Koroshchenko Mykola ,   Odesa Maritime Academy"
Published: February 2024

The goal of the work. The article examines integration processes in the sphere of public administration in the conditions of the Russian-Ukrainian war. On the basis of the analysis, generalization and systematization of scientific sources, the trends of the development of integration processes in the sphere of public administration in modern conditions are highlighted, the need for further efforts in the direction of European integration is proved. Methodology. To achieve the goal, the article used methods of structuring problems, summarizing statistical data and facts, and developing strategic solutions. Scientific novelty. The scientific novelty of the article is that the author justified the steps aimed at reconstruction and effective mobilization of public administration resources to restore the ability of all levels of government, regions and municipalities of Ukraine to solve problems that bring the state closer to EU membership. In the article, the author highlights those problems that were not solved in the pre-war period of the state's development. In particular, we are talking about the need to optimize the system of state regulation, which should be aimed at promoting economic growth and increasing the level of well-being of citizens, as well as at achieving a new quality of state control, creating a "welfare state." The author proposes his own approach to solving the mentioned problems, which is based on the gradual reform of the public administration system, which should lead to a new quality of administration, bringing it closer to the European system of public management. Conclusions. It was concluded that the innovative transformation of the Ukrainian state, its transformation into a European-type state is impossible without changes in the sphere of public administration. The innovations proposed in the article will give a new impetus to the socio-economic development of Ukraine in the post-war period, creating the necessary conditions for the country's full integration into the EU by improving the public administration system. During the war, all authorities gain important experience in development planning and financing, which can be used in the post-war period to increase the efficiency and effectiveness of strategic decisions related to the rapprochement with the European Union. Nowadays, the executive authorities should build their capacity, analyze and implement the best European experience, try to adopt the style of management and communication, which is inherent in the European public administration practice.
FEATURES OF THE FORMATION OF COSTS FOR THE PRODUCTION OF AGRICULTURAL PRODUCTS IN THE CONDITIONS OF WAR IN UKRAINE
Authors:   Sumy National Agrarian University, Yefanov Volodymyr
Published: February 2024

The article examines the main specific features of the formation of costs for the production of agricultural products in the conditions of war in Ukraine. The specifics of the "costs" category in the theoretical and practical economic context are outlined. The assessment of costs and losses in the activities of Ukrainian agricultural enterprises during the war requires special attention, as one of the key factors in determining the state and possibilities of the functioning of the national economy. The methodological basis of the correct calculation of the cost of production and sale of agricultural products in the conditions of hostilities becomes one of the key conditions for preserving production and preventing its bankruptcy. The changes in the production of agricultural products that occurred as a result of military actions on the territory of Ukraine, in general in this sector of the economy and in the fields of plant and animal husbandry, have been determined. By the beginning of 2023, production in the industry as a whole decreased by 28%, including in crop production by 39.5%, and in livestock production by 8.2%. It was the closure of enterprises in the war zone and the loss of production capacity that became the main cause of destabilization of the agrarian sector of the country's economy. The scope and specifics of production losses in the industry as a result of hostilities, shelling and mining were assessed. The structure and main elements of material costs for the production of agricultural products in the conditions of war are analyzed. The undoubted advantage of agriculture in the conditions of hostilities is its ability to be self-sufficient and self-reproducing, but with modern technologies, without additional involvement of external resources, at least in the form of fuel and spare parts for machinery and electricity, it is impossible to ensure the production process. In addition, a significant problem is the shortage of labor resources in rural areas. The main elements of production costs in war conditions are disclosed. The importance of natural reproduction in the industry as a factor contributing to lower rates of cost growth in difficult conditions of supply of material resources necessary for intensive production of products was determined and evaluated.
REGULATORY ELEMENTS OF MODERNIZATION OF INTERDISCIPLINARY RELATIONS IN THE SYSTEM OF HIGHER EDUCATION IN PROVIDING ECONOMIC EDUCATION IN INDUSTRY-SPECIFIC UNIVERSITIES
Authors:   Ukrainian State University of Railway Transport, Ievsieieva Olga
Published: February 2024

In Ukraine, as part of the implementation of the higher education system, the training of students in higher education institutions is carried out on the basis of the List of Fields of Knowledge and Specialties in which university students are trained. This document is a framework regulatory document and over time has been amended and supplemented in response to the current challenges of the modern higher education system. Currently, the Ministry of Education and Science of Ukraine has prepared for public discussion a draft resolution of the Cabinet of Ministers of Ukraine “On Approval of the List of Fields of Knowledge and Specialties for Training of Higher Education Students”. The structure and number of the fields of knowledge and specialties is close to the list of fields of the International Standard Classification of Education; and the document is another step towards the transition to common statistical standards and classification systems to harmonize and ensure the comparability of government statistics with such international standards and recommendations as the UN international standard classification systems. The article analyzes the regulatory elements of the modernization of interdisciplinary relations in the system of higher education using the example of economic education in industry-specific higher education institutions by means of a comparative analysis. The article is based on the interdisciplinary links of economic subjects with the philosophy and humanities and special technical subjects taught in industry-specific universities. In the context of this direction, the author’s view on the interdisciplinary relations of disciplines in educational and professional programs as a certain meaningful scientific environment, in the context of “smaller” and “wider” philosophical circles in terms of the actual state and with the aim of assessing further progressive development based on the potential state, is represented. The author's view of interdisciplinary relations through the philosophical circles of the scientific environment became the basis for the introduction of the idea of for mathematical calculations of quantitative and qualitative assessments of the level of interdisciplinarity using such mathematical apparatus as a Venn diagram, and using a Euler’s circle for the visual representation of certain interdisciplinary relations. Based on the results of the calculations and a developed actual model of interdisciplinary relations in the educational and professional program, it is proposed to further compare the model with the reference standard of the balanced model of the interdisciplinarity system in the process of meaningful construction of the educational program in the specialty as a scientific environment.
СТАНДАРТИЗАЦІЯ БУХГАЛТЕРСЬКОГО ОБЛІКУ: ВПЛИВ НА УПРАВЛІНСЬКУ ЗВІТНІСТЬ ТА ПОРІВНЯЛЬНИЙ АНАЛІЗ
Authors: Музиченко Андрій , Скрипник Світлана , Мельянкова Людмила
Published: February 2024

У статті було обґрунтовано доцільність стандартизації бухгалтерського обліку. Зауважено, як відмінності у національних та міжнародних стандартах бухгалтерського обліку впливають на ефективність міжнародних відносин. Розкрито проблеми, що постають у процесі стандартизації бухгалтерського обліку. Наголошено на ключових відмінностях між національними стандартами та МСБО, які мають бути врегульовані шляхом адаптації нормативної бази. Описано відмінності між веденням управлінського обліку в Україні та світі. Відзначено впровадження такого документу, як звіт про управління, що містить як фінансову, так і нефінансову інформацію. Проведено порівняльний аналіз структури звіту про управління за рекомендаціями, що містяться в Методичних рекомендаціях зі складання звіту про управління №982, Інструкції № 373 НБУ та МСФЗ Практичний звіт 1.
ПРОБЛЕМИ ТА ПЕРСПЕКТИВИ РОЗВИТКУ ІННОВАЦІЙ В УМОВАХ ДІДЖИТАЛІЗАЦІЇ (НА ПРИКЛАДІ ДОДАТКУ «ДІЯ»)
Authors: Самодай Валентина , Машина Юлія , Білаш Софія
Published: February 2024

У даній статті розглядається інноваційний ривок у цифровізації України за останні роки, а саме мобільний додаток «Дія» як інноваційний інструмент реалізації концепції електронного урядування. Проведений аналіз передумов його створення дозволяє визначити стратегічний напрямок розвитку електронних адміністративних послуг у країні. Основні функціональні можливості додатку «Дія» висвітлені з урахуванням сучасних вимог до забезпечення ефективного спілкування громадян із урядовими структурами. Розглядаються інноваційні рішення, що впроваджені у додатку, такі як електронний підпис та система електронних документів, які значно спрощують взаємодію з державним апаратом. Акцент робиться на зручності використання додатку «Дія» під час воєнного стану. Аналізуються можливості впровадження заходів безпеки, що дозволяють забезпечити безперервний доступ до адміністративних послуг для громадян у важливий період.
REENGINEERING BUSINESS PROCESSES IN THE CONTEXT OF ENSURING INCLUSIVE DEVELOPMENT OF ENTERPRISES
Authors: Pshenychna Mariia
Published: February 2024

The deep and prolonged socio-economic crisis observed in Ukraine in recent years has caused a number of problems in the development of domestic enterprises. Financial instability, inflationary processes, devaluation of the national currency, and now the challenges of a full-scale war and the consequences of active hostilities on the territory of Ukraine have led to an imbalance in the system of inter-sectoral relations. Constant missile attacks and extensive damage caused by the aggressor country's terrorist actions have significantly destabilised the operations of Ukrainian enterprises, critically limiting their resource capabilities (human, material, financial) and, consequently, their competitive potential. Significant uncertainty and turbulence in the external environment as a result of a combination of internal and external destabilising factors in the context of wartime challenges have made strategic planning impossible for producers. Therefore, the issues of finding approaches for effective management of enterprises, their restructuring and rehabilitation by identifying development priorities and formulating policies for their implementation are of particular relevance. The purpose of the study is to analyse theoretical and methodological approaches to the implementation of anti-crisis management models, to rethink the concept of enterprise development in terms of the need for strategic changes in the new economic realities, and to make a critical assessment of the system of management technologies, one of which is business process reengineering. To achieve this goal, general scientific methods of cognition were used: deduction and induction, analysis and synthesis, and generalisation. An important result of the work is the identification of a relevant link between the achievement of sustainable development goals, ensuring inclusiveness of activities and the content of business process reengineering as an anti-crisis paradigm in the current economic environment of Ukrainian enterprises. The results obtained are of practical value for economic systems focused on radical redesign and fundamental rethinking of business processes in order to achieve a significant improvement in the quality of human capital use.
ГАРАНТІЇ ЗАБЕЗПЕЧЕННЯ ДОСТУПУ ДО ПУБЛІЧНОЇ ІНФОРМАЦІЇ
Authors: КОНОВИЙ Олександр
Published: February 2024

Метою статті визначено встановлення гарантій забезпечення доступу до публічної інформації. Автором з’ясовано, що до різновидів інформаційної діяльності відносяться процеси створення, збирання, одержання, зберігання, використання, поширення, охорона та захист інформації. Автором визначено, що доступ до публічної інформації має надаватися оперативно, що означає, що такі відомості органом державної влади та місцевого самоврядування вже є підготовленими, чи узагальнення не вимагає від адміністративного органу надмірного часу. Автором визначено, що реалізація права на доступ до публічної інформації відповідно до стандартів європейського законодавства відноситься до складових права особи на свободу вираження. Автором відкреслено необхідність запитувача публічної інформації акцентувати уваги на обґрунтуванні причин такого звернення до адміністративного органу чи іншого суб’єкта владних повноважень. Автором визначено, що доступ до публічної інформації реалізується через систему гарантій, які мають надаватися на внутрішньо національному, та на міждержавному рівнях. Автором підкреслено, що однією із гарантій доступу до публічної інформації є встановлення переліку таких відомостей, до яких за зверненням громадськості має бути надано відповідь адміністративним органом. До публічної інформації відноситься інформація про діяльність уряду, органів влади та публічних установ. Автором зроблено висновок, що гарантії забезпечення доступу до публічної інформації встановлюються такими Законами України, як Закон України «Про інофрмацію», Закон України «Про захист персональних даних», Закон України «Про доступ до публічної інформації».
КРИМІНОЛОГІЧНА ТИПОЛОГІЯ ЗЛОЧИНЦІВ В УСТАНОВАХ ВИКОНАННЯ ПОКАРАНЬ
Authors: КУБРАК Руслан , СЕГЕДА Василь
Published: February 2024

У статті авторами розглянуто сутність поняття «злочинність в установах виконання покарань». Порівняльно-аналітичним методом розглянуто погляди науковців-кримінологів щодо його тлумачення. Акцентовано увагу на підвищену суспільну небезпеку такого явища, як повторне вчинення кримінальних правопорушень засудженими особами, які відбувають, встановлені судом кримінальні покарання. Аргументовано звернено увагу на необ’єктивність існуючих типологій злочинців в місцях позбавлення волі, оскільки в їх основу лягли результати спостережень та наукових досліджень особистості засуджених і не враховувались правопорушники з числа персоналу установ виконання покарань та інших осіб. За допомогою логічного методу пізнання автори стверджують, що злочинність в установах виконання покарань охоплює всю сукупність кримінальних правопорушень та осіб, які їх вчинили, в тому числі і посадових осіб цих установ. Ґрунтуючись на результатах проведеного дослідження запропоновано провести розподіл осіб, які вчинили кримінальні правопорушення на території УВП та поза їх територією під час відбування (виконання) покарання за характером антисуспільної спрямованості особистості на шість основних типів: корисливий; насильницький; гедоністичний (ейфоричний); службовий (посадовий); необережний (ситуативний), кримінально-субкультурний. Зазначене групування злочинців за спільними ознаками проводилось за результатами аналізу характеру вчинених протягом останніх 10 років кримінальних правопорушень в установах виконання покарань та за їх межами під час відбування (виконання) покарання. Представлена типологія злочинців надасть можливість адаптувати та ефективно проводити заходи індивідуальної профілактики вчинення правопорушень з урахуванням особливостей кожного типу.
GC/MS Analysis and Isolation of Stigmasterol from Viola Odorata Cultivated in Iraq
Authors: Ali Zaineb , Ibrahim Saleh Abbas  , Widad MK Alani  , Farah Al-Mamoori
Published: February 2024

Viola odorata is a viola family flowering plant native to Europe and Asia. This is a small, hardy, herbaceous, perennial plant. It is also known as sweet violet and English violet. Numerous pharmacological properties of this flowering plant include anticancer, antibacterial, anti-inflammatory, antioxidant and antipyretic properties.
Previous literature review of different parts of Viola odorata resulted in detection of different chemical constituents such as flavonoids (Quercetin, kaempferol), glycosides (Rutin) and terpenoids (stigma sterol). Stigmasterol was detected using TLC and GC-MS in this study. It was isolated from Viola odorata using preparative layer chromatography. HPLC and FTIR analysis confirmed the isolated Stigmasterol
Impact of Pyridoxine Supplement on Oxidative Stress in Type 2 Diabetic Patients
Authors: Moatamad Hanoon Dawood  , Manal Khalid Abdulridha  , Hayder Saadoon Qasim
Published: February 2024

Background: The physiologically active form of vitamin B6 is pyridoxal 5-phosphate (PLP), which functions as a coenzyme in 150 enzymatic processes such amino acid, carbohydrate, and lipid metabolism and is essential for the production and/or breakdown of neurotransmitters.
. It also acts as an antioxidant by quenching Reactive Oxygen Species (ROS) and counteracting the formation of Advanced Glycation End-Product (AGEs). PLP is recycled by mammals from B6 vitamins found in diet and has been linked to a number of clinically significant disorders. This study aim was to evaluate the impact of pyridoxine supplementation on oxidative stress status in type 2 diabetic patients.
Method: This prospective controlled randomized open-labeled study of newly diagnosed T2DM patients. The study was conducted from November 2022 to February 2023 at the Mesan Center for Diabetes and Endocrinology under the supervision of a specialist endocrinologist. The total number of participants whose data were collected in this study was one hundred and eight participants, eighty-eight patients newly diagnosed with type 2 diabetes were included in the study, and twenty of the participants were healthy subjects. The patients were allocated into three groups: Group 1: Control group, 20 T2DM patients were treated with non-pharmacological therapy (lifestyle modification) for one month, Group 2: 34 T2DM patients treated with metformin 500 mg/day in addition to non-pharmacological therapy (lifestyle modification) for one month, Group 3: 34 T2DM patients treated with metformin 500 mg/day plus vitamin B6 300 mg/day in addition to non-pharmacological therapy (lifestyle modification) for one month, in addition to Healthy subjects: 20 subjects were taken to compare the study parameters between type 2 diabetic patients and healthy persons at baseline. Measurement of Vitamin B6 (pyridoxine) blood level (PLP), body mass index (BMI) and Serum malondialdehyde level (MDA) was done in this study.
Results: The results of the study showed that the use of pyridoxine supplementation plus metformin decreased the level of MDA. There was significant decrease in (MDA) level (P<0.01) pretreatment when compared to after treatment (3.85 μmole/L vs 1.66 μmole/L) respectively.
Conclusion: Restoration of vitamin B6 level can leads to a decreased blood level of MDA in diabetic patients.
Comparative Benefit of Evening Primrose Oil and Soybean Oil on Treatment Satisfaction and Quality of Life among Postmenopausal Women
Authors: Mohammed Raghad , Manal Khalid Abdulridha  , Bushrah Abd Al-Jbori
Published: February 2024

Background: Medicinal herbs as alternative therapies, commonly used to treat menopausal symptoms, and some studies have shown that they can be useful in treating menopausal syndrome, which have been linked to worse self-rated health, and decreased work productivity.

Aim of the study: This study compared the effectiveness of EPO and Soybean Oil herbal supplement in a sample of Iraqi postmenopausal women on treatment satisfaction and their quality of life.

Patients and methods: This prospective study conducted on 20 post-menopausal women who received 500 mg EPO compared to other 20 received 233 mg soybean oil extract, as a capsule twice a day for 8 weeks. The subjective and clinical assessments of Menopause Symptom Treatment Satisfaction, and Menopause-Specific Quality of Life. Data was collected by the researcher via face-to-face interviews with women at baseline and after 2 months of treatment.

Results: In this study, Menopause Symptoms Treatment Satisfaction score was not significant within each group post treatment (P>0.05). While after 2 months of treatment, EPO significantly improved the quality of life by decreasing all MEN-QoL domains more than soybean oil, except for the sexual domain (P<0.01).

Conclusions: This study revealed that both EPO and soya bean oil supplements had the beneficial effect in improving the postmenopausal quality of life with less treatment satisfaction.
Coping Mechanisms and Strategies in Overcoming Second Language Speaking Anxiety
Authors: Flores Angelica
Published: February 2024

This research presents a descriptive correlational study of coping mechanisms and strategies for overcoming second language speaking anxiety. This study aims to determine the coping mechanisms and strategies to overcome second language speaking anxiety. Using the random sampling method, the researcher conducted a research survey of 271 bona-fide ISU-CAS students. The questionnaire used is adapted and contextualized from the FLSA questionnaire from He (2013). The gathered data was analyzed using the frequency distribution and mean. It was found in this research study that the positive attitude of the teacher is the most preferred coping mechanism and strategy of the respondents.
Rancang Bangun Aplikasi Badan Eksekutif Mahasiswa STMIK Palangkaraya Berbasis Framework Codeigniter
Authors: Setiawan Adi Firman , Sam'ani Sam'ani , Suratno Suratno , Maryamah Siti
Published: February 2024

STMIK Palangkaraya adalah salah satu perguruan tinggi komputer yang berada di kota Palangkaraya, yang memiliki suatu organisasi mahasiswa yang dinamakan dengan Badan Eksekutif Mahasiswa atau biasa disingkat dengan istilah BEM yang berfungsi sebagai induk dari semua organisasi mahasiswa untuk menampung dan meneruskan aspirasi dari mahasiswa. Saat ini untuk cara penyampaian sebuah informasi tentang kegiatan yang diadakan oleh BEM STMIK Palangkaraya adalah menggunakan media sosial dan mading kampus. Permasalahan dalam penelitian ini adalah yang bagaimana merancang dan membuat Aplikasi Web Badan Eksekutif Mahasiswa dengan fitur Polling pemilihan Presiden dan Wakil Presiden STMIK Palangka Raya Berbasis Framework CodeIgniter. Teknologi yang digunakan berbasis web dengan menggunakan bahasa pemrograman php, database . Website ini dibuat menggunakan Framework  CodeIgniter (CI). Hasil penelitian ini adalah telah berhasil diimplementasikan sebuah aplikasi web badan eksekutif mahasiswa pada STMIK Palangka Raya menggunakan Framework CodeIgniter.