bluuebunny/crossref_metadata_2025 huggingface dataset:
DEMAND FOR WORKERS IN WHOLESALE AND RETAIL TRADE: DEVELOPMENT AND STAFF TURNOVER
Authors: Serikova Olha
Published: June 2021

The article analyzes the demand trends for workers in the field of wholesale and retail trade; repair of motor vehicles and motorcycles. Analysis of the data of the State Employment Service proves the constant demand for trade and repair workers. The share of vacancies in this area of economic activity in January-February 2021 was 14.0%, which corresponds to the second position after demand in the processing industry (18.8%).
Staff turnover in the field of wholesale and retail trade; repair of motor vehicles and motorcycles exceeds the norm and reaches 51.7% and this trend has been observed in recent years.
However, as our research shows, this is caused not so much by economic development as by staff turnover in this area of economic activity and professional group. The conditionality of the increased demand for workers within this sphere of economic activity is investigated. In the process of research it was found that the formation of demand is significantly influenced by staff turnover. To reduce staff turnover, attention should be paid to the level of wages and working conditions, social package, career opportunities, opportunities to receive a bonus for years of service, measures to form and maintain the social culture of the organization, and so on.
The negative consequences of increased turnover in trade and services are low levels of productivity and labor organization, reduced responsibility in the performance of work and deteriorating quality of service delivery. Therefore, in order for the sphere of trade and services to promote economic development, it is necessary to think about the organization of labor in accordance with the principles of decent work.
Strategic development of wholesale and retail trade; repair of vehicles and motorcycles requires the introduction of measures to retain staff in organizations through a management system, staff motivation, which is based on the principles of social responsibility, which will increase the use of labor potential, taking into account the interests of both employer and employee to increase competitiveness and the formation of a rational demand for workers in this area, which will help ensure the stability of the labor market.
PROBLEMS OF MARKET DEVELOPMENT OF TAX CONSULTING IN UKRAINE IN MODERN REALITIES
Authors: Matiushko Mariia , Sliunina Tetiana
Published: June 2021

Demand in the consular market is directly dependent on the economic situation in the country. The constant changes made by the state in tax legislation, the maintenance of pressure on business by the tax authorities, as well as the improvement of fiscal supervision lead to an increase in demand for the services of tax consultants. The need for business consulting is growing very rapidly, tax consulting is becoming an increasingly popular service among taxpayers. Tax consulting allows you to get strategies developed by specialists that can reduce, without violating the law, the totality of tax payments, reduce the risks of incorrect and late tax assessment and payment, protect yourself from damages associated with penalties for tax violations. At the present stage, without this process, the normal functioning of various types of business activities is almost impossible. But there are many obstacles to the development of the market of tax consulting. Demand for tax consultants is increasing, but the direction of services is changing due to the focus of tax authorities to reduce the optimization of business tax payments. Even its formation has certain problematic aspects, which are due to the lack of previous experience of this type of activity, as well as the imperfection of the current organizational, economic and legal mechanism of this new type of consulting for Ukraine. The article includes consideration of features and problematic aspects on the way to the development of the tax consulting market in modern realities, determination of the need to develop the institute of tax consulting in Ukraine on the basis of generalization of theoretical principles of its functioning. The essence of the concept of "tax consulting", its role in the tax system of the state is highlighted. The reasons for the underdevelopment of the tax consulting market in Ukraine are analyzed. The advantages of using consulting services in the field of taxation for taxpayers are highlighted. The necessity of state regulation of the market of tax consulting services in Ukraine on the basis of fixing the legislative norms of its functioning, determining the place, role, rights and responsibilities of tax consultants in the system of tax relations is substantiated.
LIQUIDITY OF THE COMPANY’S BALANCE SHEET AND THE METHOD OF ITS DETERMINATION
Authors: Poberezhets Olga , Husiev Artem
Published: June 2021

The article explores the theoretical and methodological basis of the analysis of the liquidity of the company’s assets and liabilities. The economic essence of the liquidity of the balance sheet for the enterprises has been determined. The most common methods of analyzing the liquidity of the company's balance sheet have been clarified and analyzed. The main shortcomings of traditional ways of determining the level of liquidity of economic assets and sources of their formation in the enterprise have been revealed. An alternative concept has been proposed to determine the level of liquidity of the company's assets and liabilities, which contains weighting factor for each group of assets and liabilities, depending on their level of liquidity, using the final integrated liquidity indicator. An alternative method of determining the level of liquidity of the balance sheet has been tested on the example of the Company “Conti” during 2016-2019.
Balance sheet liquidity is the ability of the enterprise to convert its assets into payment means to repay current and long-term liabilities in an acceptably short period of time. The level of liquidity of the balance sheet of the enterprise is determined by some liquidity ratios. According to the standard methodology, the final liquidity indicator is the general liquidity indicator, the calculation of which involves the grouping of assets on the basis of liquidity; liabilities – the urgency of payment. However, this indicator doesn’t take into account the degree of liquidity of asset groups and the urgency of paying groups of liabilities, which leads to distortions in its values.
An alternative methodology for determining the level of liquidity of the company’s balance sheet is the calculation of the single integral liquidity indicator. The principle of calculating this indicator is based on the calculation of the general liquidity indicator with the introduction of additional groups of assets and liabilities, as well as weight coefficients for each group. The main advantage of using an alternative technique is a higher accuracy of determining the level of liquidity of the enterprise balance sheet, the main drawback is the increase in the complexity of calculations.
SOCIAL RESPONSIBILITY OF BANKS IN THE CONTEXT OF ENSURING THE SOCIO-ECONOMIC DEVELOPMENT OF THE COUNTRY
Authors: Rachynska Halyna , Harasiuk Iryna
Published: June 2021

Corporate social responsibility is the responsibility of an individual company for the impact of its decisions and actions on society, the environment, through transparent and ethical behavior that promotes sustainable development, health and well-being of society, takes into account the expectations of stakeholders, complies with applicable law and international conduct. Taking into account that the main economic role of banks is to provide financial opportunities for business by increasing the monetization of the economy through cheap credit, promoting the production of high value-added goods, so that not to become a raw material appendage and a powerful supplier of labor to other countries it is important to analyse the social responsibility of banks in the context of ensuring the social and economic development of the state. The urgent task in the near future for Ukraine involves the formation of the concept of its development, focused on people, concentrating on financial investments in the basic infrastructure of cities in the field of education, medicine, ecology. One of the tools for this strategic task is the social responsibility of banks, based on their interaction with regional and local governments in order to form and develop partnerships to ensure the efficiency of business processes, soften the monetary policy of the National Bank of Ukraine (NBU) at the expense of money issued by commercial banks in the form of cheap loans. The article monitors the main areas of social responsibility in the banks of Ukraine, identifies obstacles to the active development of social responsibility of banks. The priority tasks set for Ukrainian banks to intensify their social responsibility are the formation and publication of a mandatory Management Report, also partnership of banks with influence groups, non-governmental organizations, as well as with local authorities, their systematic transition from project-based social responsibility to program-based activity in their initiatives, adaptation of international projects and strategies of banks to the Ukrainian market, introduction of innovative products and services in the operational activities of banks, which help to solve specific social problems and create new opportunities for people.
ANTIFRAGILITY AS A NEW STRATEGY TO ACHIEVE COMPETITIVE ADVANTAGES OF THE ENTERPRISE
Authors: Fyliuk Halyna , Siryk Tetiana
Published: June 2021

The changes that have taken place in the world over the past two years have led to irreversible changes in the process of managing the competitiveness of the enterprise. The COVID-19 pandemic has caused a global economic downturn and the bankruptcy of many businesses. At the same time, the corona crisis affected not only small companies, but also large international brands. All this has necessitated a rethinking of the categories of «competitiveness» and «competitive advantage». This article analyzes the change in understanding of the essence of the category of "competitive advantage" under the influence of the global corona crisis and presents modern views on its interpretation by representatives of the business community. The survey involves 6 participants who are owners or directors of business. They needed to formulate their own definition of "competitive advantage", given the experience with the COVID-19 pandemic. Based on the survey, the need to find new, more effective strategies of competitive advantage that will meet today's requirements has been identified. Antifragility and its main characteristics have been studied as an actual competitive strategy that can meet the requirements. The interpretation of anti-fragility by Nasim Taleb, who is the author of this category, is considered. Based on the materials of Nasim Taleb, a form for assessing the antifragility of the enterprise is proposed. It provides an analysis of the enterprise on a set of parameters, which are marked with points from 0 to 10. Such an analysis will help companies determine the level of antifragility of the entity at the time of the study and promising areas for further enhancement of antifragility. As a result, practical recommendations for the implementation of antifragility strategy in the enterprise are given. Implementation of the antifragility strategy is a complex process that should cover all levels of the enterprise and all its structural units. These recommendations will help speed up and facilitate the implementation of the strategy. This article outlines only the basic points of the antifragility strategy, which in fact requires more in-depth theoretical and practical research, and forms the basis for further works.
STRATEGIC MANAGEMENT IN ECONOMIC SYSTEMS OF TRANSITIVE COUNTRIES
Authors: Sukhorukov Arkadii , Sukhorukova Olga
Published: June 2021

The evolution and structural aspects of strategic management are considered. The role of strategic management in managing changes in the economy of transition countries, where economic structures have been disintegrated, is revealed. The most significant relationships between strategic forecasting and strategic planning, as well as between strategic management and specific types of management are analyzed. The general algorithm of strategic planning and strategic management in economic systems, and also terminology in the researched field of knowledge is defined. The problems of strategic management arising from the narrowing of the structure of the economy of transition countries are studied. The relationship between the functional diversity of strategic management and structural diversification of the national economy is revealed.
Emphasis is placed on new directions of economic science development that will influence the theory of strategic management. The main types of strategy of economic systems operating in the conditions of open economy and globalization are substantiated. The necessity of applying the principles of hierarchy and iterative approach in the process of strategic management is proved. Classified typical features of strategic management that distinguish it from current management by the nature of the impact. The author's model of strategic planning on the example of optimization of the innovative program of the enterprise by means of methods of linear programming is given.
Substantiated recommendations on strategic priorities and institutional mechanisms that will help increase the effectiveness of strategic management based on the structural diversification of the economy of Ukraine, its regions and enterprises. Among the strategic priorities, the main attention is paid to the following priorities: modernization of the real sector of the economy; state support of enterprises that reinvest profits in innovation; equalization of regional disparities on the basis of strategy of specialization and interregional cooperation; formation of national and transnational clusters; involvement of Ukraine in the European policy of specialization and digitalization; implementation of international communication projects and long-term logistics strategy.
Основні вимоги до TLAA та практика їх застосування в Україні та світі
Authors: Shugailo O-i , Kazymyrska O. , Brik D. , Chumel B. , Banko S.
Published: June 2021

Управління старінням розглядається як один з основних факторів забезпечення безпеки ядерних установок на етапах проєктної та довгострокової експлуатації. Тому аналізу стану питання управління старінням приділяється відповідна увага і в Україні й у світі. Однією з основних складових робіт з управління старінням є виконання аналізів старіння, що визначають строк служби, так званих – TLAA (Time Limited Ageing Analysis). Фактично саме результати TLAA можуть бути інтерпретовані як строк продовження експлуатації конкретного елемента або конструкції. У цій статті наведені основні результати аналізу практики застосування TLAA у країнах Європи та США, досвіду України щодо переходу до довгострокової експлуатації на основі TLLA, виконано співставлення національних та міжнародних підходів до вимог TLAA, а також зроблено відповідні висновки.
WATER VENDORS PARTICIPATION IN DOMESTIC WATER SUPPLY IN UNGUWA UKU, TARAUNI LOCAL GOVERNMENT, KANO STATE, NIGERIA
Authors: Bello Nura Isyaku , Shehu Aminu , Abubakar Ahmad S. , Bello Abdulkadir , Iman Mahmoud Z.
Published: June 2021

Water vending is seen as a signing of a failure in piped-borne water supply systems, it still plays significant role in providing water especially to urban dwellers in many parts of developing countries, Nigeria inclusive. Therefore, this study examined water vendors participation in domestic water supply in Unguwa Uku, Tarauni LGA Kano state. The data used in this research collected from both primary and secondary sources. The data collected was analyzed using descriptive statistics, where simple percentages and tables used. The data analysis revealed that 57.4% of the residents in the study area patronized the services of water vendors.     Patronage of vendor service dominated the frequency with 64.9% of respondent’s patronage of vended water. Seasonal variation in vended water supply patterns exist in the study area, with dry season account for the highest water demand and most supplies occurred during morning and evening hours. Based on the challenges bedevilled water-vending activities, the study recommends that vendors should be recognized as an integral part of the system as this may help in the design and implementation of more comprehensive policies that better serve poor end-users, by ensuring greater accessibility and affordability of water vendor’s service.
LINE FOLLOWING ROBOT WITH HIGH RADIATION MATERIAL DETECTION CAPABILITY
Authors: Salisu Abubakar , Bugaje Aminu , Shallah A. B.
Published: June 2021

Advancement in technology have led to a rapid development in the design and manufacturing of robots, enabling them to provide human capabilities without the inherent shortcoming associated with human capabilities; such as boredom, fear, inefficiency etc. A mobile robot that can sense and observe the line drawn on the floor is the Line Follower Robot. The direction is usually predefined and can be either visible on a white surface with a high contrast colour like a black line or invisible like a magnetic field. Hence, with its Infrared Ray (IR) sensors mounted under the robot, this sort of robot can feel the line. Then, the information is conveyed by specific transition buses to the processor. The processor will determine the right commands and then send them to the driver, and the line follower robot will then follow the direction. Therefore, this paper focuses on the design of a mobile line following robot for detecting the high radiation level of a sample farmland and display on a 7-segment display by the aid of sensors to navigate through grid. The mobile line following robot must move through the squares and detect the high radiation levels and at the end provides us with information on the number of squares and detected high radiation levels. The robot's area of operation is limited to six squares each of dimension 60cm×60 cm. Silver coloured square spots with dimensions of 5 cm by 5 cm made of foil paper are used to indicate a high radiation level
THE EFFECT OF DATASETS ON BREAST CANCER DETECTION MODELS
Authors: Kurugh Kumawuese Jennifer , Ahmad Muhammad Aminu , Babajo Awwal Ahmad
Published: June 2021

Datasets are a major requirement in the development of breast cancer classification/detection models using machine learning algorithms. These models can provide an effective, accurate and less expensive diagnosis method and reduce life losses. However, using the same machine learning algorithms on different datasets yields different results. This research developed several machine learning models for breast cancer classification/detection using Random forest, support vector machine, K Nearest Neighbors, Gaussian Naïve Bayes, Perceptron and Logistic regression. Three widely used test data sets were used; Wisconsin Breast Cancer (WBC) Original, Wisconsin Diagnostic Breast Cancer (WDBC) and Wisconsin Prognostic Breast Cancer (WPBC). The results show that datasets affect the performance of machine learning classifiers. Also, the machine learning classifiers have different performances with a given breast cancer dataset
PHYSICOCHEMICAL AND ANTIMICROBIAL PROPERTIES OF TRANSLUCENT SOAP PREPARED USING ALOE VERA GEL AND ZIZIPHUS JUJUBE LEAF EXTRACT AS ANTIMICROBIAL SOURCE
Authors: Shehu Aliyu , Salisu Ahmed , Gwaram Nura S.
Published: June 2021

In this study, the antimicrobial and physicochemical properties of translucent antimicrobial soap prepared using two medicinal plants, Aloe vera gel and Ziziphus jujube leaf extract   was evaluated. The results of the physicochemical analysis showed the pH (7.52±0.02), hardness(1.3 cm±0.02), solubility (0.82 g±0.02) and foamability (6.80 cm±0.03) of the prepared soap and these values were within the acceptable limit  set by WHO/SON which make the prepared soap skin-friendly. Similarly, the antimicrobial screening was carried out on selected Gram-positive and gram-negative bacteria as well as on fungi species using disc diffusion methods and the results showed varying antimicrobial activity at different concentrations ranging from 62.5-500 mg/ml. However, the susceptibility of test bacteria in terms of the zone of inhibition at 500mg/ml of the soap was observed on Staphylococcus lentus (22 mm), Staphylococcus aureus (20mm), Escherichia coli (15 mm), Raoltella ornithinolytica (12mm). The result of antifungal properties was as follows,  Candida albicans (12 mm), Trichophyton rubrum (12 mm), and Aspergillus nigar (10 mm)  at 500 mg/ml concentration. The results when compared to other antimicrobial soap in the market indicate good quality by inhibiting the growth of both Gram-positive, gram-negative bacteria and fungi. The antimicrobial activities exhibited by the soap in this study could be attributed to the presence of phytochemical constituents in the plant extracts, which signify the potential of the soap as an antimicrobial agent. Therefore, these findings confirmed the efficacy of Aloe vera gel and Zizipus jujube extract in traditional medicine.
Criminal offenses of terrorist direction in criminal legislation of foreign countries
Authors: Repetskyi Serhii
Published: June 2021

Purpose. The purpose of the work is to study the criminal offenses of terrorism in the criminal law of foreign countries and to outline the limits of the use of its positive assets.
The methodology. The methodology includes a comprehensive analysis and generalization of existing scientific and theoretical material and formulation of relevant conclusions. The following methods of scientific cognition were used during the research: comparative-legal, logical-grammatical, system-structural, modeling.
Results In the course of the research it was recognized that in the criminal legislation of foreign countries there is no single approach to the definition of criminal offenses of terrorist orientation. In most European countries, prosecution is provided not only in the criminal code, but also in special laws to combat this phenomenon. At the same time, increased attention is paid to the fight against terrorist financing and incitement to terrorism. Also noteworthy is the attribution to terrorism of a significant number of illegal acts, which without a terrorist purpose constitute independent criminal offenses (murder, bodily harm, riots, robbery, damage to important public buildings, kidnapping, etc.). Scientific novelty. In the course of the research it is scientifically substantiated to divide the legislation on liability for criminal offenses of terrorist orientation into three models: 1) complex (combination of criminal law and specially defined for counter-terrorism legislation); 2) criminal law; 3) criminological, in which the fight against terrorism is reflected only in specialized legislation. Practical significance. The results of the study can be used in law-making activities in further improving the national criminal law on terrorist offenses, as well as in the educational process during the teaching and study of disciplines "Special part of criminal law of Ukraine" and "Criminology".
Legal technique of normative and contractual legislation
Authors: Shutak Ilya
Published: June 2021

Purpose. The purpose of the study is to reveal the features of the legal technique of normative-contractual law-making of modern Ukraine. Methodology. First of all, the principles and techniques of formal-logical methodology are used. Elements of the structural-functional approach have been widely used. Thus, the identification of intersectoral relations in the normative-contractual form of state functions is based on the functional nature of law in general and contractual and regulatory means in particular, which allowed to distinguish two types of intersectoral relations in contractual and regulatory activities. In addition, dialectical, system-structural and functional methods, the method of interpretation (applied to regulations) were used in the work. The scientific novelty lies in the theoretical understanding and delineation of the legal technique of normative-contract law-making, which is interpreted as an integral harmonious part of the law-making system in a state governed by the rule of law. It is shown how with the help of means and methods of legal technique there is an optimization of contractual work and minimization of risks of disputes caused by vagueness and internal inconsistency of contracts. Results. As a result of research the inexpediency of identification of the contract with the regulatory legal act and its inclusion in the system of the legislation is argued. The regulatory role of the contract likens it to a legal act. A normative agreement can be both a consequence of a law and a cause of a normative legal act. Practical importance. The results of the study can be used in law-making activities in order to improve the design of the regulatory agreement, improve its quality and efficiency.
Forms of prevention of illegal migration by the State Border Service of Ukraine
Authors: Mota A.
Published: June 2021

Purpose. The purpose of the work is to analyze the theoretical and regulatory provisions relating to the definition of forms of preventive action to combat illegal migration and used in the protection of the state border. Methodology. The method covers the application of general theoretical and special methods of scientific knowledge aimed at processing the conclusions of the study. The dialectical method, system analysis, classification and grouping methods, as well as the sociological method are used in the work. Results. The use of the most appropriate and lawful preventive measures is associated with the definition of a scientifically sound system of crime prevention, detailed structural characteristics of which in the activities of the State Border Guard Service of Ukraine to combat illegal migration are covered by two main blocks: procedural and operational. The procedural block concentrates such forms as operative-search activity, proceedings in cases of administrative offenses, proceedings on the application of forced return, forced expulsion and readmission of foreigners or stateless persons. The operational-service block covers the following forms: border service, border control, operational-search and information-analytical activity, engineering-technical control, complex preventive measures (operations). Scientific novelty. According to the results of the research, the system of forms of crime prevention in the activity of the State Border Guard Service of Ukraine on counteraction to illegal migration is substantiated, which envisages procedural and operational-service blocks. Forms of the procedural block of prevention of illegal migration are characterized by the impact on the offense, which has a preventive value, as well as the focus on the restoration of the disturbed state. Operational and official forms of prevention of illegal migration are designed to prevent offenses, as well as their detection to ensure an appropriate procedural response. Practical significance. The results of the research can be used in research work for further study of general and special issues of improving the fight against illegal migration, in the field of lawmaking - to improve the current administrative and migration legislation of Ukraine, in the educational process during the organization of educational activities and teaching administrative law. cycle, in law enforcement - to increase the efficiency of bodies and units of state border protection.
Public control as a factor of democratization of public administration in the conditions of implementation of state reforms
Authors: Nadvirnianska N. , Chicherina M.
Published: June 2021

Purpose. The purpose of the article is to formulate author's approaches to understanding the legal nature of public control in the field of public administration in the context of building a civil society and the rule of law. Methodology. The methodology includes a comprehensive analysis and a synthesis of available scientific and theoretical information. It is includes the formulation of relevant conclusions and recommendations. Such methods of scientific knowledge were used: terminological, logical-semantic, functional, systemic-structural, logical-normative. Results: it was determined, that the main tasks of public control should be the organization of consideration of applications, appeals of citizens interested in providing them with assistance to public control bodies; promoting prevention or elimination of previously committed violations of the Constitution of Ukraine, laws, state discipline objects of public control; Determination of social evaluation of violations or safety due to certain activities. Scientific novelty. It is relevant in the conditions of reforming the system of public administration is to intensify the decentralized type of control as a variety of control, which is based on social norms, values, traditions and corporate culture. Practical significance. The results of the research can be used during the development of provisions, conclusions and recommendations for public control over the activities of public authorities, which can be realized and constitute a basis for public control as a means of optimizing the system of public administration of Ukraine.
EMOTIONAL INTELLIGENCE AND STUDENTS’ ACADEMIC ACHIEVEMENT
Authors: AL-Qadri Abdo Hasan , Zhao Wei
Published: June 2021

Emotional Intelligence (EI) is essential attribution among school learners of today. In this respect, determination and normalization of the measures to investigate and recognize dimensions levels help educators have a successful intervention and increase students' academic achievement level. This research aimed to explore the relationship between Emotional Intelligence (EI) and the academic achievement of Arabic basic school students in China. Further, it also sought to determine the level of students' emotional intelligence and motivation to learn. The research aims are addressed through a tool that explores emotional intelligence and motivation. A 60-item for initial emotional intelligence scale was utilized and analyzed to test their psychometric properties by pilot testing. A final total of 303 students with ages ranged between 12-16 years old participated in the research. The research findings suggested the final formulation of items of the emotional intelligence scale that can measure the levels of emotional intelligence of students along with a significantly positive relationship to academic achievement. There were statistically significant differences in the respondents' level of emotional intelligence according to the gender variable. In comparison, there were no statistically significant differences in the respondents' level of emotional intelligence according to the grade variable. Recommendations of the research were presented.
Keywords: emotional intelligence, academic achievement, factor analysis, development and relationship
INSTRUMENTS TO ACCESS THE CHEMISTRY PEDAGOGICAL CONTENT KNOWLEDGE: AN INTEGRATIVE REVIEW
Authors: Cirilo Rolién J. V. , Colagrande Elaine A.
Published: June 2021

This research presents an integrative review about the methodological procedures adopted in the research of the Chemistry PCK, with the aim of identifying the data collection instruments used to explain the PCK in this field, seeking to observe its frequency of use and also contribute to the advancement of knowledge established by previous reviews. 89 articles published in magazines well evaluated by CAPES were selected, indexed to the Scopus (Elsevier) database. The treatment of the data was based on the technique of content analysis, resulting in six categories constructed a posteriori: a) period of publications; b) country of origin of the research; c) relationship to a specific topic; d) the teaching experience of the target audience; e) research approach and data collection instruments; and f) the use of PCK models as a theoretical framework. The results suggest a methodological predominance of a qualitative nature, with interviews, field diaries, observation of the practice, and questionnaires some of the most used instruments. Besides, a trend related to the specification of topics in the Chemistry discipline can be identified, as well as the lack of clarity regarding the variety of PCK models present in the literature and the failure to adopt these as a theoretical basis in most of the research studies analysed. There is also an express need to investigate the PCK of Chemistry teachers in practice in higher education since the results reinforce the scarcity of papers for this specific audience. Keywords: chemistry teaching, data collection instruments, professional knowledge, teacher training, teacher’s knowledge
Optimization of capital structure as a tool for managing the value of dairy enterprises
Authors: Varchenko O.M. , Artіmonova I. , Kholodenko N.
Published: June 2021

The article is devoted to the study of methodological and practical approaches to optimizing the capital structure as a tool for managing the value of dairy enterprises. It is established that the most common and suitable for research in the context of optimizing the capital structure are two theories: compromise and the theory of the hierarchy of funding sources. It is argued that compromise models are not designed to accurately determine the optimal capital structure of the enterprise, but allow that the owners from the standpoint of risk is most advantageous to rank sources of funding as follows: retained earnings; debt sources; equity instruments, shares.
It is proved that only in the complex use of approaches of foreign theories of capital structure optimization and developments of domestic scientists taking into account the environment of business entities it is possible to develop effective tools for maximizing the market value of the enterprise, minimizing the average market value of capital and risk of financial stability.
The calculation of the integrated indicator of financial stability is offered, which allows to determine the level of the financial stability reserve, which allows to take into account the industry specifics and to carry out current monitoring of financial stability at the enterprise. It is substantiated that one of the methods of quantitative assessment of capital structure and substantiation of its optimal structure is the method of capital expenditures. It is argued that the estimated weighted average cost of capital varies in a fairly narrow range, is one of the key factors in the value of business, and achieving a minimum level of such a barrier rate increases the company's ability to make effective investments.
It is established that determining the optimal financial structure of capital is one of the most difficult problems of financial management of dairy enterprises. It was found that the management of the formation and use of capital of dairy enterprises is focused on meeting the needs of sources of financing of their economic activities, and to achieve a balanced structure of sources of financing of capital by economic entities is possible only on the basis of optimization criteria. It is proved that the calculation of the weighted average cost of capital based on the capital assets model (CAPM) should be used provided reliable information on intra-industry indicators, in a developed stock market and the turnover of shares in the securities market.
Key words: capital structure. cost of capital, cost management, dairy enterprises.
Analysisoftheenvironmentoffunctioningofagriculturalenterprisesformilkproduction
Authors: Shupyk S.
Published: June 2021

The article is devoted to the study of the constituent factors of the environment of business entities in the dairy industry and to identify the vector of their impact on the efficiency of economic activity.
It is substantiated that the urgency of the study of the environment of business entities in the dairy industry is due to the possibility of developing effective development strategies. The significant influence of political and legal environment on the sustainability of the dairy industry, especially state support tools. It is argued that the economic conditions for the functioning of dairy farming are mainly threats, the manifestation of new opportunities will occur under the condition of increasing the average per capita income, improving the raw material base.
The duality of the influence of social factors on the development of dairy farming, with a predominance of positive, and strategic priorities of social policy should be - improvement of rural areas, changing the declining population and the outflow of highly qualified professionals, attractive employment for young professionals.
It was revealed that the level of technical and technological support of the dairy industry is insufficient, which increases the negative impact on the effective development of economic entities. The factors that hinder the effective development of agricultural producers for milk production are systematized: low efficiency and lack of systematic state support - 74% of respondents; manifestation of price disparity - 50.1%; critical condition of material and technical base - 48.3%; low opportunities for expansion of agricultural lands - 46.7%; lack of qualified personnel - 45.9.
The measures to be taken by the management of agricultural enterprises to eliminate the negative impact of adverse factors have been identified: 53.2% of respondents plan to take measures to improve product quality; 42.3 - to improve the technological process of production (milking, feeding, maintenance); 26.5% - increase the number of cows and improve the breed composition; 16.9% - to modernize farm buildings; 14.2% to improve working conditions.
The competitive environment of functioning of agricultural enterprises on milk production on the basis of use of model 5 of forces of competition is investigated and the level of competition among commodity producers is defined, influence of force of suppliers and buyers, threat of emergence of new competitors, presence of milk substitutes is defined.
Key words: dairy cattle breeding, environment of functioning of agricultural enterprises, environmental factors, competitive environment.
Improving methodological approaches to assessing the components of the production potential of agricultural enterprises in the languages of transformation of the accounting system and financial reporting
Authors: Svinous I. , Gavryk L. , Khomyak N. , Khomovyi S. , Zabolotny V.
Published: June 2021

The article reveals the assessment of the current state of assessment of the components of the production potential of agricultural enterprises, in particular: agricultural land, biological assets, fixed assets. It is proved that an independent assessment of the components of the resource potential of farms of the corporate sector of the agricultural economy can be used as a justification for the fiscal authorities of the cost and the size of the VAT base as a whole; optimization of the top management salary based on the market capitalization (value) of the business; optimization of insurance payments, which are accrued depending on the market value of agricultural assets; preparation of reliable financial statements in accordance with IFRS in attracting international capital, because the international audit of such statements requires a preliminary assessment of fixed assets and other assets (including biological current assets) by an independent appraiser; optimization of the amount of collateral, the market value of which requires an independent assessment in all commercial banks.
We believe that the reasonable value of land could be determined by the market after the lifting of the moratorium on the sale of agricultural land, but there is a risk of concentration in the hands of one owner.
According to the results of research, the book value of fixed assets of agricultural enterprises differs several times from the market, which causes a mismatch between the amount of depreciation deductions to the amount required for a simple reproduction of fixed assets. At the same time, the regulations governing the valuation of fixed assets need to be harmonized to regulate their revaluation in agriculture at the macro level to ensure an objective measurement of fixed capital and its costs in the process of agricultural production at the micro level.
Key words: agricultural land, fixed assets, biological assets, valuation, value, agricultural enterprises.
Substantiation of innovation-oriented development strategy of agricultural enterprises for milk production
Authors: Paska I. , Grinchuk Yu. , Radko V. , Tkachenko K.
Published: June 2021

The article is devoted to the strategies of innovation-oriented development of agricultural enterprises for milk production taking into account the variability of the external and internal environment of their operation. It is proved that the definition of prospects for the development of dairy farming should be based on a strategic approach that allows the most adequate way to respond to the challenges of a dynamic changing environment. It is established that the development of dairy farming can be attributed to the fourth technological way, which provides full mechanization of production processes, but due to its specificity it develops on the basis of a combination of different technological ways: intensive-technocratic, natural-innovative and natural.
The results of the analysis of the development of dairy farming are contradictory, because, on the one hand - the natural indicators of production efficiency are increasing, and on the other - the prerequisites for the creation of internal reserves of expanded reproduction are absent. It is calculated that despite the existing positive trends (growth of cow productivity, milk sales prices), the dynamics of the increase in production costs, which occur against the background of declining cattle, including cows, offsets positive changes in economic performance of the industry and agricultural producers. It is argued that the effective development of agricultural enterprises for milk production in the near strategic perspective is possible only if the negative trends are overcome.
The constituent elements of the strategy of innovation-oriented development of dairy farming have been developed, which provides for technical and technological renewal of the production potential of agricultural enterprises and the introduction of IT technologies in the management system. Strategic models of dairy cattle breeding development are substantiated: preservation of existing development tendencies, which will be dominated by milk and beef production in private farms with preservation of extensive type of management; priority of milk farms development; priority is the development of large innovation-oriented agricultural enterprises with simultaneous state stimulation of the cooperative form of milk production by farmers and private farms. The components of the innovation-oriented strategy of dairy farming development are systematized, which envisages strengthening the fodder base, increasing the level of animal feeding, introducing complex mechanization and automation of production processes and transferring the industry to the latest technologies, using high-yielding, specialized livestock breeds. wages.
Key words: dairy cattle breeding, development strategy, strategic planning, IT technologies, innovations.
Ekologi Industry Berbasis Daya Dukung Lingkungan Untuk Pengembangan Kawasan Wisata Agro di Desa Barudua Kecamatan Malangbong Kabupaten Garut
Authors:   Sekolah Tinggi Teknologi Garut, Susetyaningsih Adi
Published: June 2021

Agrowisata atau kegiatan wisata agrotourism, atau wisata agro merupakan penggabungan antara aktivitas wisata dan aktivitas pertanian yang terintegrasi dengan keseluruhan sistem pertanian dan pemanfaatan obyek-obyek pertanian sebagai obyek wisata, seperti teknologi pertanian maupun komoditi pertanian. Pengembangan wisata Agro merupakan salah satu strategi pembangunan yang dapat percepatan pembangunan wilayah khususnya wilayah-wilayah yang ekkonominya berbasis pertanian dan mempunyai produk pertanian unggulan. Meskipun demikian pengembangan wisata agro harus dilakukan dengan perencanaan yang matang dan memperhatikan daya dukung lingkungannya. Pemilihan strategi pembangunan dan teknologi yang tepat dalam merencanakan pemngembangan kawasan wisata agro diharapkan dapat meningkatkan nilai sektor pertanian di Kabupaten Garut pada umumnya khususnya di Barudua. Dengan menggunakan konsep ekologi industry pengembangan wisata agro di Barudua dapat meminimalkan limbah yang berarti juga meminimalkan resiko kerusakan lingkungan. Hal ini berarti pula menjaga daya dukung lingkungan sehingga dapat mewujudkan pembangunan yang berkelanjutan. Pembangunan pariwisata berkelanjutan, dapat dikatakan sebagai pembangunan yang mendukung secara ekologis sekaligus layak secara ekonomi, juga adil secara etika dan sosial terhadap masyarakat.
Perencanaan Sistem Persediaan Benang Polyester di Perusahaan Peci Rajut Samarang - Garut
Authors:   Sekolah Tinggi Teknologi Garut, Maliki Abdul , Mauluddin Yusuf
Published: June 2021

Penelitian ini membahas sistem persediaan benang polyester pada produksi peci rajut. Masalah dalam sistem persediaan benang politer ini adalah jumlah pesanan tidak sesuai dengan permintaan dan tenggang waktu kedatangan pesanan yang tidak menentu. Kondisi ini berakibat terhambatnya produksi peci rajut, yang akhirnya permintaan tidak terpenuhi. Melihat masalah kekurangan benang polyester tersebut, maka tujuan penelitian ini adalah menentukan jumlah pemesanan benang polyester (q), waktu pemesanan ulang (r) dan cadangan pengamanan (ss),dengan ongkos total persediaan yang minimal dengan tujuan semua permintaan dapat terpenuhi. Metode Statistical Inventory Control (SIC) dipakai untuk menyelesaikan masalah persediaan benang polyester menggunakan model Probabilistik Q dengan Lost Sale. Metode tersebut dipergunakan dalam menentukan jumlah pesanan benang polyester dengan memperhatikan waktu pemesanan yang disesuaikan dengan produksi peci rajut. Hasil pengujian model persediaan probabilistik Q dengan lost sale didapat besarnya kuantitas pemesanan (q0) benang polyester untuk dapat memenuhi permintaan yang sebelumnya mengalami kekurangan dan dapat diketahui kapan waktu melakukan pemesanan (r) benang polyester serta besarnya cadangan pengamanan (ss)benang polyester sehingga persediaan tidak mengalami kekurangan. Hasil analisa sensitifitas ongkos total persediaan benang polyester terhadap kenaikan kebutuhan rata-rata benang polyester (D), kenaikan ongkos simpan (h) dan kenaikan ongkos pesan (A) dapat ditentukan dengan tetap memperhatikan prosentase keuntungan yang ditargetkan perusahaan.
DECISION SUPPORT OF CONTRACT EMPLOYEE PERFORMANCE ASSESSMENT USING SAW METHOD AT PT. AEROFOOD ACS
Authors: Rahman Fathur , Syarifa Naf'a , Hendri Hendri , Novitasari Hafifah Bella , Gata Windu
Published: June 2021

Pengelolaan SDM dari suatu perusahaan sangat mempengaruhi banyak aspek penentu keberhasilan kinerja perusahaan tersebut. Jika SDM dapat di organisir dengan baik, maka diharapkan perusahaan dapat menjalankan semua proses bisnisnya dengan baik. Oleh karena hal tersebut, PT. Aerofood ACS yang memiliki banyak karyawan kontrak, perlu adanya penilaian kinerja karyawan dalam menentukan perpanjangan kontrak. Peran sistem pendukung keputusan sangat dibutuhkan guna meningkatkan efisiensi pengambilan keputusan. Dalam hal ini membantu pihak manajemen dalam mencapai tujuan dari penilaian kinerja karyawan kontrak melalui parameter-parameter yang sudah ditentukan oleh pihak perusahaan tersebut, diantaranya Discipline, Integrity, Achievement Orientation, Continnous Learning, Continunous Improvement, Quality Orientation, Customer Service Orientation, dan Teamwork. Untuk mencari solusi dalam menyelesaikan masalah tersebut, metode dalam Sistem Pengambilan Keputusan yang digunakan yaitu dengan metode Simple Additive Weighting (SAW). Semua parameter yang dinyatakan mempunyai pengaruh penting dalam penetapan alternatif keputusan terbaik dalam menentukan perpanjangan kontrak karyawan.