bluuebunny/crossref_metadata_2025 huggingface dataset:
Zihinsel İş Yükü, İş Tatmini, Ücret Tatmini ve İşten Ayrılma Niyeti Arasındaki İlişkilerin İncelenmesi
Authors: ÖZKILIÇCI Gökçe , AYTAÇ Serpil
Published: December 2022

Beyaz yakalı çalışanlarda işten ayrılma niyetini oluşturan sebepleri incelemek organizasyonların nitelikli iş gücünü kaybetmemeleri açısından oldukça önemlidir. Alanyazında bu sebepleri ortaya koymaya çalışan araştırmalara rastlanmakla birlikte zihinsel iş yükünün söz konusu çalışmalarda incelenmediği dikkati çekmektedir. Buradan hareketle gerçekleştirilen bu araştırmanın amacı, beyaz yakalı çalışanların zihinsel iş yükü, iş tatmini ve ücret tatmini düzeyleri ile işten ayrılma niyetleri arasındaki ilişkiyi incelemektir. Araştırmanın örneklemi, çeşitli sektörlerde ve iş alanlarında çalışan 299 beyaz yakalı çalışandır. Değişkenler arasındaki ilişkiyi incelemek için yapılan korelasyon analizi sonuçlarına göre, işten ayrılma niyeti ile iş tatmini ve ücret tatmini arasında negatif, zihinsel iş yükü ile pozitif yönde anlamlı ilişkiler bulunmuştur. Ayrıca değişkenlerin cinsiyete göre farklılığı sadece ücret tatmininde anlamlı çıkmış olup, çalışılan sektöre göre farklılık incelendiğinde zihinsel iş yükü hariç diğer tüm değişkenlerde anlamlı bir farklılık gösterdiği görülmüştür. Değişkenlerin işten ayrılma niyetini açıklama düzeyini belirlemek için yapılan aşamalı regresyon (stepwise) analizinin sonuçları, iş ve ücret tatmininin, zihinsel iş yüküyle birlikte işten ayrılma niyetini açıkladığını göstermektedir.
Project Planning as an Instrument for Performance of Universal Service Projects in Kenya
Authors: Owuor Fredrick Ochieng , Kwakha Oscah Javan , Ongaro Fred
Published: December 2022

Universal Service Projects are a vital supporter of the availability and accessibility of ICT services in rural, remote, and local income areas of Kenya. Without these projects, millions of unconnected people who reside outside the profit boundary of commercial players will not reap the social and economic benefits brought about by advancements in the ICT sector. To ensure the success of projects, it is paramount for project managers to identify and put more emphasis on planning. Projects usually experience a number of challenges during the planning implementation period, including time and cost overruns, among others. The study objective was to examine the influence of project planning on the performance of universal service projects in selected areas of Kenya. The study was undertaken on the education broadband connectivity project and the voice infrastructure projects undertaken by the Communication Authority of Kenya (CAK). The study was anchored on the theory of change. The target population is 443 respondents, while the sample size is 209 respondents. The study made use of stratified random sampling, simple random sampling, and purposive sampling techniques to select respondents. The study used both the questionnaire and interview schedule. Quantitative data was analysed and presented in percentages, mean and standard deviation and frequencies, respectively, while qualitative data was analysed using common thematic areas. The study found that USF governance project planning activities had a positive influence on project success. The study concluded that USF project planning influences project success. The study recommended that the reporting structure adopted by the Universal Service fund should allow for timely action to be undertaken during planning phases.
Penerapan Metode Demontrasi Dalam Meningkatkan Prestasi Belajar IPA Pada Kelas VI SDN Tarusan Danum
Authors: Patent Patent
Published: December 2022

Penelitian ini bertujuan untuk meningkatkan prestasi belajar siswa pada mata pelajaran IPA khususnya materi perubahan benda melalui penerapan metode demontrasi pada SDN Tarusan Danum Kecamatan Tewang Sagalang Garing Kabupaten Katingan. Berdasarkan hasil pengamatan di dalam kelas, siswa kelas VI hasil belajar siswa sangatlah kurang dimana nilai rata-rata yang diperoleh siswa sebelum dilakukannya penelitian ini adalah sebesar 57,083% dan persentase jumlah siswa yang mencapai standar ketuntasan belajar adalah 50%. Penelitian Tindakan Kelas (PTK) ini dilakukan selama dua bulan dengan menggunakan metode demontrasi dalam upaya mengingkatakan prestasi belajar IPA siswa kelas VI SDN Tarusan Danum. Penelitian ini dilakukan melalui dua siklus dimana masing-masing siklus terdiri dari dua pertemuan melalui beberapa tahapan, yaitu perencanaan, tindakan observasi dan refleksi. Teknik pengumpulan data dilakukan dengan menggunakan pengamatan tiap pertemuan oleh observer dan hasil belajar diambil dari nilai  latihan siswa pada masing-masing siklus. Berdasarkan penelitian yang dilakukan selama dua siklus didapatkan hasil yaitu, pada siklus pertama sebesar 57,5% dan pada siklus kedua sebesar 70,5%.
Pengelolaan Anggaran Dana Bantuan Operasional Sekolah Pada Masa Pandemi Di SMPN 15 Palangka Raya
Authors: Uda Tonich , Banjarnahor Dea Natalia , Alexandro Rinto , Hariatama Fendy
Published: December 2022

Dana bantuan Operasional Sekolah (BOS) adalah program pemerintah berupa bantuan dana yang bertujuan untuk menyediakan pendanaan nonpersonalia bagi satuan pendidikan dasar dan menengah sebagai pelaksanaan wajib belajar, Dana BOS Reguler dialokasikan untuk membantu kebutuhan belanja operasional seluruh peserta didik pada satuan pendidikan dasar dan menengah. Metode Penelitian ini merupakan penelitian deskriptif kualitatif. Subjek penelitian mencakup Kepala sekolah, Bendahara dan komite sekolah. asil penelitian menunjukan bahwa pengelolaan Dana BOS di SMP Negeri 15 Palangka Raya pada masa pandemi dikelola dengan baik sesuai dengan Juknis penggunaan Dana BOS 2021, pandemi Covid-19 berdampak terhadap manajemen penggunaan Dana BOS, dimana Dana BOS digunakan terkait upaya pencegahan penularan Covid -19, di SMP Negeri 15 Palangka Raya Dana BOS digunakan sekolah untuk melengkapi Sarana dan Prasarana penunjang kegiatan pembelajaran pada masa pandemi, dimana SMP Negeri 15 Palangka Raya menerapkan pembelajaran Semi daring dan juga Dana BOS digunakan untuk mempersiapkan sarana dan prasarana penunjang Pembelajaran Tatap Muka Terbatas (PTMT).
The Lost of Gospel in The Church and Evangelism in the World: The Deadly Scream and the Answers
Authors: Lumintang Stevri P.N. Indra
Published: December 2022

This research aims to explore the lost Gospel in worldwide churches, especially the evangelical churches in Indonesia and the loss of evangelism in the world. This research was stimulated by the influence of secularism and pragmatism in the church as a result of the change in worldview from the modern era to being postmodern. Based on content analysis research methods, analyzing specifically the contents of several major literatures, it was found that the Gospel and evangelism had indeed disappeared in many church organizations, including evangelical churches and schools of theology in Indonesia. Because of these churches tend to follow the world's mindset and standards, thus leaving the Gospel as the highest standard, as seen in their world-oriented and worldly-inclined way of life. Many churches are conforming to the world. In fact, the loss of the Gospel in the church and evangelization in the world is the biggest and most serious problem in the world, namely moral, mental and spiritual destruction and eternal destruction. For this reason, reformation of the Gospel and evangelism have become an important and urgent agenda, so that the church returns to its nature as a church, the sole agent of God's gospel in the world and returns to its main function, namely evangelizing the world. That is the only solution to the problems of the church and the world. This research is useful for theologians around the world to provide awareness and awareness for the church to carry out its function as the salt and light of the world through the Gospel and evangelism.
Revolusi Konseling Karakter Bagi Peserta Didik Menghadapi Tantangan Abad 21
Authors: Santoso Joko , Pujiono Andreas
Published: December 2022

Moral degradation in generations in the 21st century is a challenge and a complex problem that must be immediately addressed by educational institutions. Character counseling guidance for students is a solution to answer the needs of these problems. Educators as implementers of educational tasks can restore character counseling guidance to meet the needs of students in responding to and dealing with shifts in socio-cultural values ​​that affect a character. This research paper uses a descriptive qualitative approach to describe educators designing character education patterns and strategies for counseling guidance approaches that are appropriate to the needs of the times and right on target. The educational counseling guidance revolution can be pursued by designing Strengthening Character Education which is: Faithful, Morals and Integrity. While the Strategic Approach: Thinking Critically, Be Optimistic, and Act Creatively.

Degradasi moral pada generasi di abad 21 menjadi tantangan dan masalah kompleks yang harus segera ditangani oleh lembaga pendidikan. Bimbingan konseling karakter terhadap peserta didik merupakan solusi untuk menjawab kebutuhan persoalan tersebut. Para pendidik selaku pelaksana tugas pendidikan dapat melakukan restorasi bimbingan konseling karakter guna memenuhi kebutuhan peserta didik dalam menyingkapi dan mengadapi pergeseran nilai-nilai social budaya yang berpengaruh pada karakter. Penelitian naskah ini menggunakan pendekatan kualitatif deskriptif untuk menggambarkan para pendidik merancang pola pendidikan karakter dan strategi pendekatan bimbingan konseling yang sesuai dengan kebutuhan zaman dan tepat pada sasaran. Revolusi bimbingan konseling pendidikan dapat ditempuh dengan merancang Penguatan Pendidikan Karakter yang: Bertaqwa, Bermoral dan Berintegritas. Sedangkan Pendekatan Strategi: Berpikir Kritis, Bersikap Optimis, dan Bertindak Kreatif.
Strategi Manajemen Keuangan Gereja Kalimantan Evangelis Dalam Bentuk Badan Usaha
Authors: Darnita Cristi Devi , Triadi Defri , Gobel Della Gita Van
Published: December 2022

Financial management in religious organizations such as churches needs to be independent of church operational funds without relying on congregational offerings. The purpose of this study is to analyze the church's financial management strategy in managing its assets as an investment that generates funds for church management, especially in the Gereja Kalimantan Evangelis. The method used is a qualitative exploration with the techniques of observation, interviews, and documentation studies. This study analyzes the financial management strategy process  namely strategy formulation, development of vision and mission, identification of opportunities and threats  managing church assets at GKE Resort Tewah by building swallow nests and market blocks. The investment strategy results by managing church assets can fund all church operations and become a financially independent church without depending on congregational offerings.

 

Manajemen keuangan pada organisasi keagamaan seperti gereja perlu menuju kemandirian dana operasional gereja tanpa bergantung pada persembahan jemaat. Tujuan dari penelitian ini adalah untuk menganalisis strategi manajemen keuangan gereja dalam mengelola aset yang dimiliki sebagai suatu investasi yang menghasil dana untuk pengelolaan gereja, khususnya di Gereja Kalimantan Evangelis. Metode yang digunakan adalah kualitatif eksplorasi dengan teknik observasi, wawancara, dan studi dokumentasi. Hasil penelitian ini berupa analisis proses strategi manejemen keuangan yaitu perumusan strategi, mengembangkan visi dan misi, mengidentifikasi peluang dan ancaman. Bentuk penerapan strategi keuangan dengan mengelola aset gereja di GKE Resort Tewah dengan membangun sarang burung walet dan blok pasar. Hasil dari strategi investasi dengan mengelola aset gereja dapat mendanai seluruh operasional gereja dan dapat menjadi gereja yang mandiri secara keuangan tanpa bergantung kepada persembahan jemaat.
Effects of selected drivers of information and communication on awareness and perception of tomato post-harvest loss-reduction technologies in Kaduna, Nigeria
Authors: Korie Nnaemeka , Njeru Lucy , Mburu John , Gitau George
Published: December 2022

The Nigerian government's policy on agriculture has supported productivity enhancements among smallholder farmers, yet tomato production is constrained by post-harvest losses leading to over 45 % (750,000 metric tons) loss. Various initiatives are constantly being introduced to make technologies and practices available to reduce these losses. This study was carried out to determine the level of awareness and perception of four technologies. A total of 420 tomato farmers were selected in Kaduna State, Nigeria. Awareness and perception were modelled using the Multivariate Probit Model. The results showed that one or more of the independent variables including cooperative affiliation (p<0.001, for awareness of Reusable Plastic Crate {RP} technique), frequency of extension visit (p<0.001, for awareness of RP), and farm area cultivated (p<0.05, for awareness of Refrigerated Truck {RT}/ Machine Drying {MD}) were significant. For perception, some of the independent variables explored and found significant included multiple sources of information for CS/RT, losses through transit/storage (P<0.01) and the number of technologies adopted (P<0.001) for cheapness; credit access (P<0.001) and farm area (P<0.001) for availability; marital status (P<0.01) and losses through storage (P<0.021) for labour saving perceptions. The awareness and perception of the tomato PHL reduction technologies do not provide common determinants. The study concluded that the communication channels such as Farmer to Farmer, Radio and extension agents (57.9%, 9.3%, 33% for RP, respectively), among others, influenced awareness of the new technologies among farmers. The study recommends the need to drive farmers’ awareness using suitable advocacy channels. A better understanding of constraints that influence farmers' perceptions is important while designing and rolling out technologies.
LEKSIKON DAN GRAFEM BERDASARKAN VISUALISASI GAMBAR: KAJIAN PSIKOLINGUISTIK
Authors: Fidrayani
Published: December 2022

There are two lexical problems in children, one of which is lexical mastery itself. The purpose of this research is to photograph the lexical picture possessed by children based on the visualization of images and conversations that are carried out during interactions. The research method uses a qualitative approach with observation and recording techniques. The subjects in this study were seven children located in three different locations. The results of lexical recording in general, children can pronounce correctly according to the meaning, although in some children it is still not in accordance with the meaning or the pronunciation. This is caused by environmental conditions and different children's lexical mastery
UPAYA MENINGKATKAN HASIL BELAJAR MATEMATIKA MATERI BANGUN DATAR MELALUI METODE DISCOVERY BAGI SISWA KELAS VI SDN 11 KOTA KULON
Authors: Ida Farida  , Teti Nurmayati  , Rosidah
Published: December 2022

The purpose of this study is to implement the discovery method to improve learning outcomes in the subject matter of flat shapes and the activities of class VI students at SDN 11 Kota Kulon in the 2018/2019 academic year and teacher performance? This classroom action research aims to determine the increase in learning outcomes in the subject matter of flat shapes and the activities of class VI students at SDN 11 Kota Kulon in the 2018/2019 academic year and teacher performance through the implementation of the discovery method. This research was conducted at SDN 11 Kota Kulon which is located at Jalan Jendral Sudirman No Blk. No. 5. The research subjects were class VI students at SDN 11 Kota Kulon in the 2018/2019 academic year, totaling 40 students consisting of 20 male students and 20 female students, two teachers, one as a researcher and one as an observer. This research is a classroom action research carried out in two cycles, each cycle consisting of four stages, namely planning, implementation, observation and reflection. The data taken was in the form of data from student observations, teacher observations, end-of-cycle evaluation tests and data from student reflection questionnaire results on learning. The results showed that in cycle I the average score of student learning outcomes was 60.75 with the lowest score being 30 and the highest score being 90.00 and students who obtained a minimum score of 65 and above there were 14 students (35%). Whereas in cycle II an average score of 76.63 was obtained with a lowest score of 30 and a highest score of 100 and students who obtained a minimum score of 65 and above there were 32 students (80%). The results of observations of teachers showed that in the first cycle the teacher was not able to manage time properly and the learning process was not effective. But in cycle II the teacher was able to manage time well and the learning process was effective. The conclusion that can be drawn is that through the implementation of the discovery method it can improve learning outcomes of the subject matter of flat shapes and the activities of class VI students at SDN 11 Kota Kulon in the 2018/2019 academic year and teacher performance. For this reason, it is suggested to the teachers of SDN 11 Kota Kulon to implement the discovery method on the subject matter of flat shapes.
PENERAPAN KEGIATAN MENGGUNTING DALAM MENINGKATKAN KEMAMPUAN MOTORIK HALUS KELOMPOK B
Authors: Syifa Safitiri  , Saripah  , Dewi Ferawati
Published: December 2022

Child fine motor development is very importaint in developing child  skills. fine motor skills at the age of 5-6 years as initial capital in stimulating children's writing skills needed for learning at the next education level. One of the activities that are effective in developing children's fine motor skills is through cutting activities. This research was conducted using a qualitative approach with descriptive research type. The data sources used were teachers, children and school principals. Data collection techniques by interview, observation and documentation. The results showed that the development of fine motor skills of children through cutting activities aims to practice moving the wrists, fingers, and creativity and imagination of children. The teacher's way to improve fine motor skills through cutting activities starts from attracting children's attention, preparing attractive equipment, introducing pictures to children and letting children be creative and have their own imagination. The implications of coloring activities in developing children's fine motor skills include being proficient in using colored pencils, being able to coordinate their eyes and hands, and developing children's self-help skills.
PENINGKATAN KEMAMPUAN SISWA DALAM MEMBEDAKAN LINGKUNGAN SEHAT DAN TIDAK SEHAT DENGAN MENGGUNAKAN MEDIA GAMBAR PADA MATA PELAJARAN IPA DI KELAS I SDN 1 CIWANGI KECAMATAN LIMBANGAN
Authors: Een Sukaeni  , Eros Rosita  , Lilis Mulyani
Published: December 2022

Science learning should be taught optimally to foster the ability to think, work and act scientifically and communicate it as an important aspect of life skills. Science learning in elementary schools should emphasize providing direct learning experiences through the use and development of process skills and scientific attitudes. The teacher as the spearhead in education is obliged to create a learning situation that can encourage students to have the courage to interact when learning is in progress. Therefore, teachers must be able to use all learning tools, especially in the use of relevant learning media to create a conducive learning situation. One of the aims of this study was to improve students' ability to distinguish between healthy and unhealthy environments in the science learning process for first grade students at SDN 1 Ciwangi Kec. Limbangan Garut Regency for the 2018/2019 Academic Year. The conclusion of this study is that the use of media images has a positive influence, which can increase students' learning motivation in science lessons as indicated by students' answers stating that students are interested and interested in active learning media so that they become motivated to learn.
PENINGKATAN KEMAMPUAN SISWA DALAM MEMBEDAKAN LINGKUNGAN SEHAT DAN TIDAK SEHAT DENGAN MENGGUNAKAN MEDIA GAMBAR PADA MATA PELAJARAN IPA DI KELAS I SDN 1 CIDATAR KECAMATAN CISURUPAN
Authors: Yeti Suhayati  , Dodo Abdurahman  , Tita Rosdayati
Published: December 2022

Science learning should be taught optimally to foster the ability to think, work and act scientifically and communicate it as an important aspect of life skills. Science learning in elementary schools should emphasize providing direct learning experiences through the use and development of process skills and scientific attitudes. The teacher as the spearhead in education is obliged to create a learning situation that can encourage students to have the courage to interact when learning is in progress. Therefore, teachers must be able to use all learning tools, especially in the use of relevant learning media to create a conducive learning situation. One of the aims of this study was to improve students' ability to distinguish between healthy and unhealthy environments in the science learning process for first grade students at SDN 1 Cidatar Kec. Cisurupan Regency Garut Academic Year 2018/2019. The conclusion of this study is that the use of media images has a positive influence, which can increase students' learning motivation in science lessons as indicated by students' answers stating that students are interested and interested in active learning media so that they become motivated to learn.
Preconditions for the emergence of corruption in the historical aspect
Authors: HARMATIUK Vitaliia
Published: December 2022

The sorting out of the corruption issue is one of the priorities for the Ukrainian society on the today stage of the country development. According to the research corruption is one of the reasons to have led to mass protests in Ukraine in late 2013 – early 2014. According to the Global Corruption Barometer research results, done by Transperancy International in 2013, 36 % of the Ukrainians were ready to protest against corruption. According to the results of IFES public opinion research in late 2013 corruption has already been included into the major problems of population and made 47 % of citizens trouble very much. According to the data research of Corruption Perception Index done by Transparency International, the Ukrainians consider their state to be one of the most corrupt in the world – in 2012 and 2013 the state took the 144th place of 176 countries where the research was done. Such high corruption perception index by citizens is explained by the lack of efficient reforms to counteract corruption and inefficient actions of law enforcement authorities to detect corruption misdemeanor and to call the offender to account. It is affirmed by Ukrainian unsatisfactory international duty performance to establish anti-corruption standards – according to the first and second estimation round only 13 Group of states against corruption (GRECO) recommendations of 25 have been fulfilled notwithstanding six year work and three rounds of progress estimation. Only three recommendations of 16 according to the results of the third round have been fulfilled. Only small part corruption-related criminalization of anti-corruption recommendations of Plan of actions to liberalize visa regime from EU has been implemented. Key recommendations of Group of states against corruption (GRECO) and EU to establish anti-corruption institutions, to reform prosecuting magistracy and civil service, to form control system, to prevent interest conflicts and chastity of officials’ assets have not been fulfilled.
Current problems of cybercrime prevention in Ukraine
Authors: BOHATYROV Ivan
Published: December 2022

The problems of cybercrime were explored in the article. The analysis of the works of Ukrainian scientists on this problem is carried out. Cybersecurity is revealed as an innovative system of virtuality of the modern information space. Cybercrime is shown as a social and legal phenomenon of a qualitatively new type, attention is focused on the fact that cybersecurity under martial law in Ukraine is becoming particularly relevant, since it is an investment risk with high - quality support for the anti-corruption component in the military sphere.
It is proved that the problem of cybercrime has become relevant with the development of information technologies and a prerequisite for the rapid, large-scale and dynamic development of the digital society. Today these things require from us a system of knowledge and abilities for logical thinking, the ability for analyzing and investigating the received information, the implementation of which will allow the country to be financially and technically able to compete with other countries.
Therefore, it is not surprising that with the dynamic development of society, the emergence of new systemic forms of organizing public relations (social networks, virtual reality, blockchain, etc.), a new type of high – tech crime appears-cybercrime, which is a complex and relatively new field of law enforcement activities.
Thus, cybercrime is a problem that faced planets in the Twenty-First Century and promises to grow and absorb more and more funds. Despite measures taken by individuals, firms, and the state, cybercrime continues to operate, increasing the profits of violators and reducing the contents of the pockets of ordinary citizens.
All these factors create certain obstacles for law enforcement agencies to identify, record and seize criminally significant information when performing investigative actions for use as material evidence. And the most important thing is that cybercriminals also know about this, so their behavior is brazen and illegal.
It is concluded that cybercrime in Ukraine is primarily the creation of personal protection by entering your password into the computer and changing it periodically; secondly, timely updating of antivirus programs; thirdly, work with the computer should be carried out only in user mode. Unfortunately, this position, according to criminologists' research, is most often neglected, thereby creating additional risks of infecting your computer with viruses.
On criminalization of illegal actions in case of insolvency or bankruptcy
Authors: LAZARENKO Vitalii
Published: December 2022

The paper examines the feasibility of criminalizing illegal actions in the event of insolvency or bankruptcy. In the scientific literature, attention is drawn to the impracticality of decriminalization of a number of criminal law norms in 2012, in particular, Art. 221 of the Criminal Code of Ukraine, which provided for liability for illegal actions in the event of bankruptcy. The regulatory legislation provides for property disposal, rehabilitation and restructuring procedures, which are carried out in the event of the debtor's insolvency, as well as procedures for the liquidation and repayment of the debtor's debts, which begin after the commercial court adopts a resolution declaring the debtor bankrupt. Accordingly, illegal actions can be committed in the event of the debtor's insolvency or bankruptcy.
The arbitration manager, who is appointed as a property administrator, rehabilitation manager or liquidator, is equated to an official of a business entity. The public danger of illegal actions in the event of insolvency or bankruptcy is that they cause material losses to creditors, violating the established procedure for meeting the demands of creditors during the procedure of property disposal, remediation, liquidation, restructuring or debt repayment for the debtor. In addition, illegal actions that violate the established procedure for satisfying creditors' claims in the event of insolvency or bankruptcy are also intentional concealment of property information and falsification of rehabilitation or restructuring plans.
Therefore, we consider it necessary to supplement the Criminal Code of Ukraine with a rule that will protect creditors' claims against illegal actions in the event of insolvency or bankruptcy. Punishment for illegal actions in the event of insolvency or bankruptcy, if they have caused great material damage, shall be established within the framework of the classification of criminal offenses, which is defined for a minor crime.
Criminal legal meaning of "dangerous product" according to the legislation of Ukraine
Authors: MOROZOVSKA Oksana
Published: December 2022

The paper examines the criminal-legal meaning of the term «dangerous product» under the legislation of Ukraine. The Criminal Code of Ukraine defines dangerous products as products that do not meet the requirements for product safety established by normative legal acts. The Law of Ukraine «On the Protection of Consumer Rights» uses the terms «product safety» and «adequate quality of goods, work or services». The term «product» covers any product (goods), work or service that is manufactured, performed or provided to meet public needs. Product safety means the absence of any risk to the life, health, property of the consumer and the natural environment under normal conditions of use, storage, transportation, manufacture and disposal of products. The proper quality of goods, work or services is a property of products that meets the requirements established for this category of products in regulatory acts and the terms of the contract with the consumer.
The Law of Ukraine «On the Protection of Consumer Rights» also obliges to put into circulation and sell products for which regulatory and legal acts, including technical regulations, establish requirements regarding safety for life, health, property of consumers and the natural environment.
The most acceptable, according to scientists, is the definition of products, which includes food and non-food products, as well as works and services. Dangerous products are products that, under normal conditions of use, pose a risk to the life and health of people, the property of consumers (users), as well as to the natural environment. The application of criminal liability in case of violation of the property rights of consumers in connection with the sale to them of products of inadequate quality (substandard products) is inappropriate.
Modernization of the system of state financial control in Ukraine
Authors: PETRUSHKA Olena
Published: December 2022

Introduction. State financial control contributes to the development of the state's economy, ensures a fair distribution of its national income, financial stability and national security, which is achieved through effective and rational management of state finances. Existing problems and contradictions in the field of state financial control have a negative impact on its effectiveness and significantly restrain the development of the state's financial system in general.
The purpose of the paper is to study the problematic issues of the state financial control system in Ukraine and to find directions for its improvement and strengthening in modern conditions.
Results. Among the main shortcomings of the functioning of state financial control, it is possible to highlight the lack of a single regulation for the implementation of internal and external state financial control at the levels of the budget system, excessive formalization of internal control procedures, the lack of connection between the results of the assessment of the quality of financial management and internal state financial control, the difficulty of ensuring functional independence and organization of internal audit work in conditions of personnel and financial restrictions, weak orientation to systemic work aimed at reducing budgetary risks. Successful functioning of the state financial control system is possible if the principle of risk-orientation is observed. A risk-oriented approach in the state financial control system should be aimed at: establishing strategic goals in risk management; use of own and external quality data when making management decisions; the relevance of indicators of the effectiveness of control activities within the framework of state financial control, which can be achieved by balancing quantitative and qualitative indicators.
Conclusion. The proposed measures to improve state financial control will allow for the formation of a unified approach to its planning and implementation, which will ensure a more effective and in-depth implementation of control measures, which will allow to focus the attention of authorized control bodies on the subjects of control, which are the most problematic. It is obvious that improving the effectiveness of state financial control can be achieved with the help of audit and analytical measures aimed at coordination and systematic information exchange between financial and control bodies regarding the implementation of budgets at different levels.
Auditor's versions regarding the identification and assessment of risks of financial statements' essential distortion
Authors: HOLOVACH Volodymyr , HOLOVACH Tetiana
Published: December 2022

The paper discusses the problematic issues of identification and assessment of the risks of significant distortion by the auditor based on a hypothetical judgment in the form of a version regarding their committing as a result of fraud. It was found that business risks are the main source of creating the motivation and pressure on management personnel regarding financial reporting distortions. Depending on a number of circumstances, they may have a positive or negative assessment from the management staff.
The creation of the version by the auditor is proposed to be carried out based on the knowledge of the criminological characteristics of fraud and methods of its commission. And, at the same time, to be guided by the approach, outlined in ISA 240 and ISA 315 regarding the criminological characteristics of fraud and the methods of its commission, as well as the circumstances that generate it.
International Standards on Auditing (ISA) require the auditor to follow the professional skepticism over the audit, to admit the possibility of material misstatement due to fraud, despite the auditor's past experience with regard to integrity and honesty of management personnel and those, who is endowed with the highest authority (clause 15 of ISA 200 and clause 12 ISA 240).
It has been established that the principle of professional skepticism requires the auditor the in-depth assessment of the risks of material distortion of financial statements, obliges to make assumptions on the presence of opportunities for fraud in the business entity's activity in each audit, regardless of the positive characteristics of the management staff. The knowledge of such assumptions requires the auditor to make hypothetical judgments in the form of a version., the audit plan is prepared based on the judgments.
Optimization of the hotel business in a crisis
Authors: KILIANOVA Uliana , PUNHA Anastasiia , SHVAHIREVA Vlasta
Published: December 2022

Introduction. The paper stipulates that today Enterprises of hotel industry found themselves in a deep crisis related to the military conflict in the east and the recession financial and economic system. State support and the creation of innovative mechanism is currently pressing strategic issues. In the context of the aforementioned problems the purpose of the paper is the definition of enterprise development strategy in the current hotel management and post-conflict situations. The study used accepted methods: abstract, logical, system analysis and economic-mathematical modeling.
Results. As a result of the experience gained from the formation of innovative mechanisms, including "innovative points" determined that this area is building recovery prospects along with other industries and hotel business. It is noted that Ukraine's economy suffers from poor management and demonstrates the government's inability to manage the situation in the country. Further prospective research is to evaluate the cost to restore tourism infrastructure in Donetsk and Luhansk regions and perspectives of their investment policy.
Conclusion. Today, information technologies are becoming more and more valuable than ever in the hotel business, helping owners not only to maintain viability, but also to open new promising areas of development. To preserve the business and ensure effective re-profiling of the usual mode of operation of hotel establishments in the format of targeted delivery of orders, a conceptual basis of social media marketing for hotel businesses is proposed, which integrates key values of maintaining value in a pandemic.
The main directions of strengthening the crisis management of hotels during the COVID-19
Authors: SHEVCHENKO-PEREPOLKINA Radyslava
Published: December 2022

The hotel industry especially acutely felt the consequences of the spread of Covid-19: reduced demand, closure, financial difficulties, dismissal of staff. Covering the topic, the author addresses the regulatory framework for the organization of anti-epidemic measures in hotels during the dissemination of COVID-19 and recent research of scientists in the field of hotel business management.
The changes that are taking place in the modern world due to the coronavirus pandemic, cause the transformation of the behavior of consumers of hotel services, which become more cautious and demanding. The question of finding optimization of the functioning of hospitality establishments during quarantine restrictions is quite acute and requires the use of anti-crisis measures.
The author finds out what are the most common risks most hotel managers face during the spread of COVID-19 and offers anti-crisis measures to prevent or prevent them in the following areas: personnel management, ensuring safe and hygienic conditions in hotels, advertising and strategic partnership.
The author pays special attention to the problems of staff retention and ensuring safe and hygienic conditions in hotels. Determines that during the COVID-19 period, additional duties must be assigned to the hotel staff with their entry into job descriptions. In addition to the minimum hygienic requirements, the author offers a list of additional to enhance the safe stay of guests in the hotel. It is also noted that for customers, instructions are developed for finding a hotel during the distribution of COVID-19.
The author stresses that, even with limited financial resources, it is necessary to carry out advertising activities, because potential customers should be aware of the state of comfort and security of the hotel. In case of lack of own funds for the provision of additional services by the hotel, the author considers the option of strategic partnership optimally. Strategic partnership will help to expand the range of additional services and increase the circle of visitors.
As a separate direction of crisis management for small hotel businesses, the author of the proposed re-equipment of the existing complex for an aparthotel.
The implementation of hotel activities during the epidemiological crisis is a risk with uncontrollable factors and these factors cannot be changed by the parties, the participants of the hotel business can only take them into account when analyzing the risks and possible losses from it.
The author concludes that in the new uncertain and dangerous conditions of management, anti-crisis management qualities flexibly and quickly adapt to market conditions become the main factors of survival of hospitality subjects.
The role of real estate tax in the fiscal policy of the European Union and economic reconstruction of Ukraine
Authors: TKACHYK Fedir
Published: December 2022

Introduction. In the modern conditions of economic development, an important task is to study the specific features of real estate tax administration in the European Union in order to implement best practices in the Ukrainian system, especially during martial condition and postwar reconstruction of Ukraine. European experience shows that the real estate tax, using the right approach, can become one of the important provisions of the revenue side of budgets at various levels.
The purpose of the paper is to substantiate the theoretical and applied provisions of real estate taxation in the European Union and the formation of measures for effective administration of real estate tax in modern Ukrainian fiscal practice.
Results. The paper examines the current features of real estate taxation in the European Union. Emphasis is placed on specific procedures for applying real estate tax rates in some European countries. A comparative analysis of the elements of real estate tax in the European Union and Ukraine is conducted. The monitoring of system-wide trends in the development of property taxation in the European Union and Ukraine revealed a high degree of compliance of domestic and European property tax systems. In particular, in Ukraine, as well as in the EU member states, there is an increasing role of property taxes in the fiscal policy of the state and municipalities. Attention is drawn to the controversial provisions and prospects of riches taxation, which can serve as a potential in solution budget problems of national economies.
Conclusions. The actual normative positions on optimization of property taxation in Ukraine in the conditions of martial condition are systematized. The conducted research made it possible to form scenarios for strengthening the fiscal potential of the real estate tax in Ukraine, taking into account the experience of the European Union in the period of economic recovery.
Planning and organization of domestic eco-tours in conditions of limitations and unpredictability
Authors: MANAKOVA Iryna , SHVAHIREVA Vlasta
Published: December 2022

Introduction. The tourism industry is the fastest growing and largest industry in the world, and is seen as an important tool for developing and improving economic conditions in many parts of the world. Tourism is extremely vulnerable to external events such as natural disasters. In addition, the tourism industry is an industry based on human activities. Thus, any catastrophe, such as the spread of a pandemic or the outbreak of war, or other natural disasters will lead to stagnation and serious damage.
The purpose of the paper is to provide solutions to affected companies to restore and improve their activities in conditions of constraints and unpredictability.
Results. Today, the world is facing one of the major challenges of the century called COVID-19. The spread of this pandemic disease around the world causes many problems for all businesses and industries. One of the businesses most affected by this pandemic is the tourism business, namely the tourism industry. It is reported that one of the most diverse, growing and largest industries is the tourism industry in the world, and it is also considered the most important source of income and employment opportunities for many countries. Therefore, our main reason and motivation for conducting this study was the appalling and shocking conditions created by the COVID-19 pandemic and the state of war for eco-tourism and the tourism industry as a whole.
Conclusion. The COVID-19 pandemic is causing serious damage to many businesses. One such business is ecotourism. This question prompted us to study and investigate the current circumstances and situations in this article and to present some relevant action plans as solutions to resume tourism activities.
Legal regulation of relocation of enterprises during martial law in Ukraine: theoretical and legal analysis
Authors: TSIUPRYK Volodymyr
Published: December 2022

Introduction. The beginning of the full-scale war of the Russian Federation against Ukraine has led to the emergence of many new challenges to the Ukrainian nation that need to be addressed both in life and at the level of legal regulation of economic relations. According to information from March 22, 2022, 305 companies were relocated. In total, the state received 906 applications for relocation. This confirms the urgency of considering the issue of relocation of enterprises, and, accordingly, ensuring the legal regulation of this complex, but necessary in today's conditions, process.
The purpose of the paper is to analyze the legal regulation of the process of relocation of enterprises in martial law, identifying shortcomings and finding ways to improve them.
Results. The normative acts envisaging measures of the Government and other state authorities to relocate enterprises to relatively safe areas for economic activity have been studied. The effect of such measures on the implementation of the process of relocation of enterprises in connection with the war is studied and predicted, as well as the disadvantages and advantages of their implementation are identified. The existence of certain contradictions in the provisions of legal acts regulating the process of relocation of enterprises has been established. Ways to eliminate them are suggested.
Conclusion. The Ukrainian legislator has taken the first steps to improve the situation with the relocation of enterprises from areas dangerous to economic activity. An analysis of the published provisions allows us to conclude that the proposed acts can improve the situation of enterprises moving to relatively safer areas. However, in our opinion, such acts should eliminate inconsistencies and establish more specific measures to assist relocated enterprises, and in the case of the Decree on the lease of state, the property should be established certain preferential terms for relocated enterprises, because as of writing articles, such "benefits" apply to all enterprises and do not contain features of the lease for relocated. Such a mechanism is very important in such a difficult time because the combat effectiveness of the Armed Forces of Ukraine depends on the Ukrainian economy.
Electronic audit: implementation practice in Ukraine
Authors: BULKOT Hanna
Published: December 2022

Introduction. Digital technologies play an important role in many areas of human life and have influenced the activities of almost all public institutions, tax authorities are not exception. It should be noted that foreign experience has defined and recorded in regulations the content of e-audit, introduced electronic document management, prepared and adopted a file format for e-audit tasks in the tax sphere, as well as methods for its implementation. Such circumstances give grounds to point out the importance of studying the problem of the current situation and legislative regulation of electronic audit in our country, which has scientific and applied significance and requires an urgent solution.
The purpose of the paper is to analyze the process of implementation of e-audit in Ukraine.
Results. The paper explores the issue of e-audit, namely the use of computers and computer software to obtain useful information data from the computer systems of the institution. The stages of implementation of electronic audit on the basis of the tax audit file are considered. The main possibilities of e-audit are indicated, as well as their effective introduction of e-audit, which requires appropriate measures to be taken both at the state level and at the level of enterprises, institutions and organizations. The specific features of computer auditing, which are currently carried out during digitalization, have been studied. In addition, needs to start the institute of e-audit for our country are suggested.
Conclusions. Thus, the rise of the national system of audit and control of taxpayers is in line with current international trends: at the national level projects are being adopted to introduce electronic audit, research is being conducted on this topic, and relevant developments are publishing. Therefore, it can be argued that the introduction of e-auditing has all the resources to be a means of both easing the constraints caused by the Covid-19 pandemic to conduct tax audits and reducing the resources spent on them and increasing the level of productivity in combating fraud and tax evasion.