bluuebunny/crossref_metadata_2025 huggingface dataset:
Development of the concept of accounting in the conditions of functioning of integrated structures
Authors:   Central Ukrainian National Technical University, Smirnova Iryna , Smirnova Nadiya ,   Central Ukrainian National Technical University, Bartos Oleksanr ,   Central Ukrainian National Technical University
Published: March 2024

Globalization and integration cause changes in accounting and practical implementation of its concept. Numerous studies prove that the modern conceptual basis of accounting does not meet the needs and requirements of modern society and needs changes, which determines the direction of further work of scientists. The purpose of writing this article is to study the peculiarities of the functioning of integrated structures and their influence on the development of the accounting concept. The advantages and disadvantages of integrated structures are systematized. Types and models of integration are analyzed. The reasons for the development of the integration interaction of business entities are clarified. Factors affecting the effective functioning of integrated structures are defined. A description of the processes that determine the effectiveness of the functioning of integrated structures is given. The levels of centralization of management functions in integrated structures are analyzed. The groups of reasons that prompt the management of integrated structures to introduce a centralized form of accounting are summarized. It is proven that modern management systems of integrated structures require appropriate information security, which is formed within the framework of the modern accounting paradigm, which acts as the calculation and analytical structure of the system. It has been found that the role of integration processes in the domestic economy is increasingly increasing, which is connected with the creation of favorable conditions for economic activity, strengthening of competitive positions and the possibility of monitoring the market situation. It was established that since the number of integrated structures in Ukraine is constantly growing, in modern economic conditions, the management system in integrated structures should have appropriate information provision, created within the framework of the modern accounting paradigm, as a structural accounting and analytical system of such structures. The provision of reliable information for the needs of process management of these structures requires the verification of new accounting technologies, which must take into account the risky nature of innovations and the main trends in the development of accounting tools.
EVALUASI POSTUR DAN MANUAL HANDLING PEKERJA DI UNIT PANDAI BESI RONI MENGGUNAKAN METODE WORKPLACE ERGONOMIC RISK ASSESMENT (WERA) DAN OVAKO WORK POSTURE ANALYSIS SYSTEM (OWAS)
Authors: Farmizan Kemal Farmizan , Nofirza Nofirza , Hamdy Muhammad Ihsan , Melfa Yola  , Misra Hartati
Published: March 2024

Unit Pandai Besi Roni merupakan sebuah perusahaan yang bergerak di bidang produksi alat alat perkakas dari besi atau yang lainnya, yang beralamatkan di Simpang Manga, Kec. Kelayang, Kab. Indragiri Hulu. Aktivitas yang diamati sebanyak 3 aktivitas dari 3 stasiun kerja. Kegiatan produksi masih menggunakan metode tradisional dan terdapat banyak aktivitas material secara manual, sehingga pastinya banyak sekali postur kerja yang tidak ergonomis. Tujuan penelitian dilakukan adalah untuk mengevaluasi postur kerja dan manual handling menggunakan metode Workplace Ergonomic Risk Assesment (WERA) dan Ovako Work Posture Analysis System (OWAS). Berdasarkan hasil penelitian dengan metode WERA, stasiun pembakaran dikategorikan level resiko medium mendekati low, stasiun pembentukan dan finishing dikategorikan level resiko medium mendekati high. Maka dari itu diperlukan metode OWAS agar mempermudah dalam melakukan penelitian lebih lanjut.  Sedangkan hasil penelitian dengan metode OWAS, stasiun kerja dengan level risiko medium pada stasiun finishing, stasiun kerja dengan level risiko tinggi pada stasiun pembentukan. Usulan perbaikan yang diberikan adalah me-redesign ukuran meja pada stasiun pembentukan.
PERBAIKAN SISTEM KERJA DENGAN EVALUASI MANUAL HANDLING DI UNIT PANDAI BESI SODIK MENGGUNAKAN METODE LOADING ON THE UPPER BODY ASSESSMENT (LUBA)
Authors: Syawal Syawaluddin , Nofirza Nofirza , Hamdy Muhammad Ihsan , Anwardi Anwardi , Harpito, Harpito , Nazaruddin Nazaruddin
Published: March 2024

Pandai besi dicirikan oleh proses produksi manual yang sering kali melibatkan waktu duduk dan berdiri yang lama. Keterlibatan dalam waktu yang lama dalam aktivitas ini dengan postur kerja yang tidak alamiah berpotensi membahayakan pekerja. Penelitian ini berusaha untuk menilai postur kerja dengan menggunakan metode Loading Upper On The Body Assessment (LUBA), yang bertujuan untuk mengetahui tingkat risiko ergonomi di Pandai Besi Sodik dan memberikan rekomendasi perbaikan berdasarkan pengukuran risiko ergonomi. Metode LUBA secara khusus mengevaluasi postur tubuh bagian atas selama bekerja.Setelah dilakukan analisis data, tiga aktivitas diklasifikasikan dalam kategori II, yang menandakan perlunya investigasi lebih lanjut dan perubahan korektif, meskipun tidak dengan segera. Selain itu, empat aktivitas dikategorikan sebagai III, yang membutuhkan tindakan perbaikan segera melalui desain ulang tempat kerja atau metode kerja. Perbaikan yang diusulkan meliputi perancangan tempat pembakaran untuk meningkatkan keselamatan pekerja dan membangun area pembentukan besi untuk meminimalkan cedera. Penyesuaian desain ini bertujuan untuk mengurangi risiko cedera dan mendorong postur kerja yang ergonomis.
Universal human rights mechanism on guard of preservation or revision of the institution of family
Authors:   RUDN University, Abashidze Aslan
Published: March 2024

The article attempts to comprehensively analyze the institution of family, which is enshrined in the Universal Declaration of Human Rights (UDHR) and in two International Covenants on Human Rights - the International Covenant on Civil and Political Rights (ICCPR) and the International Covenant on Economic, Social and Cultural Rights (ICESCR), which together with the UDHR form the International Bill of Human Rights. The article examines the views of relevant treaty bodies empowered to monitor the implementation of the International Covenants on Human Rights by States parties, represented by the Human Rights Committee and the Committee on Economic, Social and Cultural Rights in relation to the institution of the family, expressed by them in their general comments and related concluding observations on the periodic reports of States parties to the International Covenants. The opinions of the European Court of Human Rights and other human rights treaty bodies in relation to the institution of the family are also presented in comparative order. The article emphasizes that the preservation of the approach that was laid down in the institution of family in the relevant International Covenants on Human Rights, as well as deviations from it, which the author qualifies as ultra vires powers vested in the relevant human rights treaty bodies.
Influence of the Geometric Shape of the Damper on the Efficiency of the Ultrasonic Piezoelectric Transducer
Authors:   LLC «Constanta US», Vechera M. S. , Konovalov S. I. ,   Saint Petersburg Electrotechnical University, Konovalov R. S. ,   Saint Petersburg Electrotechnical University,   Emperor Alexander I St. Petersburg State Transport University, I B. ,   Changwon National University, Tsaplev V. M. ,   Saint Petersburg Electrotechnical University, Soloveva A. D. ,   Saint Petersburg Electrotechnical University
Published: March 2024

Purpose of the work: To evaluate the influence of the geometric shape of the damper in the form of a truncated cone on the efficiency of the ultrasonic piezoelectric transducer. Materials and methods: Numerical and experimental modeling of the processes of propagation of ultrasonic signals in the damper of an ultrasonic transducer was used. Results: A damper in the form of a truncated cone is considered, the generatrix of which has an angle of inclination α with respect to the diameter of the piezoceramic plate. The shape of the damper in the form of a truncated cone is chosen based on the a priori assumption that this contributes to an increase in the path of the wave in the damper material due to numerous reflections inside it. A criterion for the efficiency of the damper is proposed. Theoretically and experimentally, the optimal (from the point of view of the efficiency of the damper) value of the angle α was determined. The technology of its manufacture is described. A satisfactory agreement between the results of theoretical and experimental studies was noted. Conclusion: The efficiency of a conical damper filled with a mixture of tungsten powder and KDA resin in a 1:1 ratio is higher than that of a cylindrical damper. A damper made from such a mixture can be effectively used in the manufacture of converters with a frequency of at least 2.5 MHz. For lower frequencies, it is required to select a different damping composition with a different filler or with a different ratio of its constituent components. The maximum efficiency of a cone damper is achieved when the cone generatrix is tilted α = 64…66.
Inverted Pendulum on a Movable Base Nonlinear Model Neural Network Emulator
Authors:   Novosibirsk State Technical University, Voevoda A. A. , Shipagin V. I. ,   Novosibirsk State Technical University
Published: March 2024

This article demonstrates the neural network emulator design process of the plant model - inverted pendulum on a movable base nonlinear model. A feature of this plant model is the unequal number of input and output channels. The design of this emulator is necessary in the future to train a neural network controller by the method of back-passing an error through a direct neuroemulator. A distinctive feature of the demonstrated procedure for the neuroemulator design is the deterministic choice of architecture and initialization of the neural network weighting coefficients. The data on the choice of architecture and the values of the initialized weighting coefficients are based on information about the non-linear plant model. The plant model nonlinear parameters are taken into account due to the introduction of blocks selected for their approximation into the neural network emulator. As a result, a neural network capable of simulating the behavior of the plant at the required control range is obtained.
Synthesis of the Control System of the Temperature Field in the Carbon-Graphite Thermal Node During the Growth of Leucosapphires
Authors:   Saint Petersburg Mining University, Fetisov V. G. , Yaromich E. A. ,   Saint Petersburg Mining University, Novozhilov I. M. ,   Saint Petersburg Electrotechnical University
Published: March 2024

This article is devoted to the development of a control system of the temperature field in the carbon graphite thermal unit during the growth of leucosapphire crystals by the horizontal directional crystallization (HDC) method. The paper presents the results of developing a model of automated control system for maintaining the specified temperature conditions at the crystallization front. The work solves the following tasks: the mathematical model of the crystal growth process was developed, analysis and identification of the control object based on the numerical solution, calculation of distributed high-precision controller parameters using frequency synthesis method, computer modeling of a closed-loop control system. Based on the obtained transient characteristics, direct quality indicators of the synthesized control system were calculated, which confirmed that the calculated settings of the corrective device allow to achieve the control objective – maintaining the specified temperature conditions at the crystallization front.
Analysis of Technical Level Developments of Polymeric Materials with High Thermal Conductivity to Assess the Possibility of Using Turbogenerator Windings in Insulation Systems
Authors:   JSC «Power Machines», Mannanov E. R. , Kostelov A. M. ,   JSC «Power Machines», Tajibaev A. I. ,   Petersburg Power Engineering Institute of the Professional Development (FGAOU DPO «PEIPK»), Andreev A. M. ,   JSC «Power Machines»
Published: March 2024

Provides an overview of domestic and foreign scientific and technical solutions related to the creation of highly thermally conductive polymeric materials and impregnating varnishes, as well as highly thermally conductive polymeric materials with semiconductive electrical properties. In order to assess the state-of-art, the key aspects of creating electrical insulating tapes for main insulation and materials for slot seals with increased thermal conductivity for stator windings of turbogenerators are considered. Within engineering analysis, the level of technical development is assessed, and trends related to electrical insulating materials with high thermal conductivity are highlighted.
Analysis of Aerial Photography Data Using GIS
Authors:   Saint Petersburg Electrotechnical University, Kurakina N. I. , Myshko R. A. ,   Saint Petersburg Electrotechnical University, Prokhozhaev P. T. ,   Saint Petersburg Electrotechnical University, Dmitrienko K. D. ,   Saint Petersburg Electrotechnical University
Published: March 2024

The article considers an approach to the construction of complex distributed, implemented on the platforms of fog and edge computing, cyber-physical systems with a high level of architectural dynamics. The article discusses the issues of processing and analyzing images obtained from unmanned aerial vehicles. Orthophotomap and digital terrain model constructing model has been developed and implemented using data received from «Geoscan» LLC. As a result, 7 raster TIFF format orthophoto maps were created with accuracy of up to 0.025 meters. A geodatabase was built in the geographic information system into which the resulting orthophotomaps were imported. Based on the orthophotomaps, a raster mosaic was created, background and the color balance were adjusted. The resulting terrain image was analyzed, a slopes map, surface aspect, hillshade and a realistic image of the terrain were created. Aerial photography data analyzing algorithm, can be applied for processing any images obtained from unmanned aerial vehicles. The results obtained can be used for survey work, land management, architectural and construction design, environmental monitoring, and agriculture.
The Use of Dynamic Digital Twins in the Cyber-Physical Systems Design
Authors:   Saint Petersburg Electrotechnical University, Ananeva V. Ya. , Vodyaho A. I. ,   Saint Petersburg Electrotechnical University, Zhukova N. A. ,   SPIIRAS of St. Petersburg Federal Research Center of the Russian Academy of Sciences, Chervoncev M. A. ,   Saint Petersburg Electrotechnical University
Published: March 2024

The article considers an approach to the construction of complex distributed, implemented on the platforms of fog and edge computing, cyber-physical systems with a high level of architectural dynamics. The approach is based on the use of dynamic digital twins. The models are kept in actual state by processing the flow of events coming in the form of logs. A reference architecture of a dynamic runtime digital twin is proposed. The graph based model used by the dynamic digital twin is described. The described approach is focused on the use in large-scale distributed systems for various purposes, built on IoT and IIoT platforms, and may be of interest to specialists engaged in research and development in the field with a high level of architectural variability.
Improving the Adequacy of Models of Electromechanotronic Systems
Authors:   Saint Petersburg Electrotechnical University, Vorontsov A. G. ,   JSC «NPC SES», Pronin M. V. ,   Saint Petersburg Electrotechnical University,   JSC «Power Machines», Glushakov V. V. ,   JSC «Power Machines», Soloviev A. P. ,   Saint Petersburg Mining University,   JSC «Power Machines», Rozbitskiy G. G. ,   ITMO University,   JSC «Power Machines»
Published: March 2024

Development of electromechanotronic systems is connected with modeling and calculation of processes of various kinds. Electromagnetic, mechanical and thermal processes are analyzed, control, regulation, protection, monitoring and diagnostics problems are solved. Systems may contain a large number of power semiconductor elements. Short-term and multi-hour processes are calculated. Taking into account mutual connections of processes of various kinds in calculations of complex systems requires inadmissibly large expenditures of machine time. The problems are solved under more or less significant assumptions, which leads to a decrease in the adequacy of the results. The methods of systems calculation are proposed, which allow to reduce machine time consumption and to use more detailed description of installations and more accurate computer models. Possibilities of calculation of processes by «smooth components» of variables, and also application of dual models, in which speed and accuracy are combined, are considered. As an example, a system with an active cascade frequency converter containing 780 transistors and diodes, parasitic inductances and snubber circuits, and a vector-controlled induction motor with ladder circuits accounting for current displacement is analyzed. The model takes into account energy losses in the converter and in the motor, as well as the distribution of losses by components. It also takes into account emergency operation modes associated with disconnection of a part of low-voltage units of the cascade converter and maintenance of power quality at its input and output by symmetrization of the main current components and suppression of parasitic components.
The Mathematical Models of Exchange Processes for Identification and Control of Electromechanical Objects
Authors:   Saint Petersburg Electrotechnical University, Omelchenko A. Yu.
Published: March 2024

The issues of constructing mathematical models for systems that, in addition to the object, include a power converter, a measuring system and an on-board computer are considered. The last three elements are united by a single concept – «device». It is shown that the newly obtained «device–object» system, under certain conditions, should be considered and described as a single whole when solving problems of identification and control. Using a heuristic method, mathematical models of the «device–object» system are constructed and justified, in particular, the system of exchange equations, the exchange function and the Green’s function in the coordinate-time and pulse-energy representation.
Effectiveness of Cellulose Acetate Nanofiber from Banana Leaf Waste (Musa paradisiaca L.) as an Antibacterial Filter in Masks
Authors: Sinaga Muhammad Zulham efendi , Simanungkalit Sylvia Romalia , Sembiring Brian Cristoper , Sahputra Dzul Hadi , Sihotang Putri Amelia , Al-Khairi Shofi Tasa
Published: March 2024

The COVID-19 pandemic requires all people in Indonesia to comply with health protocols, from washing hands to wearing masks. Cloth masks are one of the masks that are widely used by the community. However, the public needs to pay attention to the rules of the cloth masks used. The purposes of this study were to produce an antibacterial filter on masks and to find out the effective and efficient processing of banana stems as an antibacterial filter on masks. Banana stems were chosen as the raw material because it is easy to obtain, has a cellulose content of ± 63%, and has antibacterial compounds in it. The stages of this research were sample preparation, phytochemical screening of banana stems, isolation of α-cellulose and synthesis of cellulose acetate from α-cellulose which were further characterized by using FTIR, manufacture of dop solution, manufacture of nanofiber membranes by electrospinning, and product application. The resulting product was then tested by pressure drop test, contact angle test, antibacterial activity test, SEM test, and porosity test. The test results showed that the resulting product was a nanofiber with a fiber diameter of ± 220.74075 nm, had antibacterial activity which was indicated by the formation of inhibition zone with a diameter of ± 14.8 mm in Escherichia coli and  ± 9.8 mm in Staphylococcus. aureus, the filter is hydrophilic with an average contact angle of 60°. From the observations, it can be concluded that banana stems have the potential as an antibacterial filter on masks.
Synthesis of Cardanil Methyl Ether via Etherification Reaction Cardanol Isolated from Cashew Nut Shells (Anacardium occidentale L.) with Variations of Molar Methyl Iodide
Authors: Perangin-angin Sabarmin , Siburian Riris Natalia
Published: March 2024

The synthesis of the Cardanyl methyl ether is carried out through an etherization reaction between Cardanyl seed skin extract (CNSL) isolated from the methyl iodide. Cardanol is isolated with the addition of acetone, Ca(OH)2, NH4OH 25%, n-hexane: ethyl acetate (98:2), washing with NaOH 2.5%, HCl 5%, aquadest, and Na2SO4 anhydrate. The yield of the obtained cardanol is 74.39 g (74.39% of the initial weight of the CNSL) and has the following characteristics: acid count 1.2863 mgKOH/g, iodine count 215.6535 g I2/100 g, viscosity 38.7 cP, density 0.8266 g/mL, pH = 6.14. The FT-IR methyl ether Cardanyl spectrum shows an absorption band at 1162.9-1259.8 cm-1 shows a C-O stretching group at a wave number of 1043.6-1148.0 cm-1 showing the formation of an asymmetric and symmetrical C- O-C stretching band of the ether compound, the Spectra of the FT - IR methyl ether Cardanyl shows an absorptive band at 1162-1259-125,8 cm-1, showing a C-O stretching Group, at the wave number of 1043.6-1148.0 cm-1 indicating the formation, as a result, of an Asymmetric and Symmetric Stretching Group of the ethereal Compound. The Cardanyl methyl ether was synthesized by adding K2CO3, the solvent acetone and the iodide-methyl, with a reflux time of 8 hours. As for the parameters carried out in this study, the molar variation of the Cardanyl is the Methyl Iodide (1:1.5, 1:3, and 1:4.5) and yields 3.555 g; 12.084 g; 11.472 g of Cardanyl ether. Methyl ether Cardanyl was obtained in analysis with FT-IR and GC-MS spectroscopic photometers. The results of the analysis of Cardanyl methyl ethers with GC -MS were 63.28%, and the results of analysis of the Cardanyl ether with a variation of the molar ratio Cardanyl: Methyl iodide (1:1.5; 1:3; 1:4.5) with GC-MS obtaining 3.05%, 30.29%, and 26.58%. These results show the maximum percentage of methyl ethers Cardanyl at the reaction conditions of the variation molar ratios Cardanyl iodides (1:3), K2CO3 17.3 g, 50 mL of acetone, and 8 hours of reflux time.
SOCIAL ENTREPRENEURSHIP IN MODERN UKRAINE
Authors:   Prydniprovska State Academy of Civil Engineering and Architecture, Kashyrnikova Iryna , Spiridonova Kira ,   Prydniprovska State Academy of Civil Engineering and Architecture, Kirnos Olesya ,   Prydniprovska State Academy of Civil Engineering and Architecture
Published: March 2024

In very unstable socio-economic relations, which have developed in the world and in Ukraine, there is a transition to a new level of management, that’s why there is a need to apply the latest tools in state social policy, which is extremely important in the conditions of a defensive war. Social entrepreneurship is a new, innovativebusiness venture that influences change. A social entrepreneur has a specific cause that they care about, and they develop a business model around making a positive impact. The main goal is to create lasting social change through business. The dualism of the phenomenon of social entrepreneurship is based on the application of principles, tools and technologies of commercial entrepreneurship, as well as the use of innovative methods of doing business. The article highlights that one of these tools is social entrepreneurship, which at the same time contributes to the development of the economy and focuses attention on solving important social problems. The fundamental difference between social and traditional entrepreneurship is clarified. Like entrepreneurs, social entrepreneurs aim to create a sustainable business with staying power. However, whereas an entrepreneur’s goal is to maximize profits, a social entrepreneur’s main concern is impact. They create economic value: by creating jobs, producing income, and nurturing an entire network of business partners-suppliers, shipping companies, lenders, and utility companies-social entrepreneurs contribute to the economic renewal of the region or country where they live and operate. Socially entrepreneurial activity takes place across all fields, from health to climate change and education, and across all sectors, from non-profit to commercial and governmental. The main problems that hinder the development of social entrepreneurship in Ukraine are highlighted, in particular: no separate organizational and legal form is provided for the implementation of a social enterprise, the absence or insufficiency of knowledge and skills in managing such a business; narrow and unprepared market, low level of motivation.
MANAGEMENT OF ENTERPRISE PERFORMANCE
Authors:   Mukachevo State University, Lyzanets Anzhela , Proskura Volodymyr ,   Mukachevo State University, Skuba Anastasiia ,   Mukachevo State University
Published: March 2024

In the conditions of uncertain environment, performance management is the important component of the management system that determines the competitiveness of the enterprise and its ability to withstand risks and crises. In this regard, identification of performance and selection of optimal methodological tools for analytical assessment of performance and its management is the urgent task. The article reveals the essence, origin, distinction and interrelation between the concepts of «result» and «effect», «efficiency» and «effectiveness». It is argued that the effectiveness of activity characterises the level of achievement of its goals, while efficiency is the means, methods, ways that are used to achieve these goals. The authors focus attention on the target orientation of the category of «effectiveness of activity» and the expediency of its consideration as a generalising characteristic of various positive effects obtained in connection with the productive usage of resources based on the full realisation of the existing capabilities and development potential of the particular enterprise. The factors of influence on performance are outlined. The meaning of the concept «management of enterprise performance» is revealed and the necessity of permanent performance management is substantiated. Based on generalisation, traditional and modern approaches to performance management are allocated through the usage of logical-deductive and empirical-deductive groups of evaluation indicator systems. The advantages and disadvantages of applying different approaches in modern conditions are determined. The expediency of applying the BPM performance management system for national enterprises operating in the uncertain environment due to the martial law in the country is argued. The practical significance of the study is to substantiate the feasibility of continuous monitoring and management of enterprise performance by means of BPM (Business Performance Management) in combination with the Balanced Scorecard (BSC) methodology as the effective technology for correlating performance indicators in accordance with organisational goals and changes in the environment.
THE PLACE OF ENGINEERING IN THE LIFE CYCLE INDUSTRIAL PRODUCTS
Authors:   Admiral Makarov National University of Shipbuilding, Parsyak Volodymyr , Zhukova Оlena ,   Admiral Makarov National University of Shipbuilding, Levit Oleksandr ,   Admiral Makarov National University of Shipbuilding
Published: March 2024

In undertaking the exploration, the authors endeavored to disseminate to the readership a developed comprehension of the essence of engineering as a distinct form of economic endeavor and its positioning within the lifecycle of generating consumer value. Emphasis is placed on shipbuilding artifacts, considering their pivotal role in both the global and, by extension, national economies increasingly enmeshed within the international economic milieu. It is discerned that the upsurge in demand for Engineering services is attributable to the steep ascension in fleet size, notably within its most robust segment - the commercial sector. The doubling of the fleet size for transporting various types of cargo over the past twenty years has been confirmed by visualized statistics. This phenomenon is not merely a result of a surge in maritime freight transportation, which has increased by nearly three hundred percent over the analyzed period. Simultaneously, there is a growing interest among shipowners in extending the operational lifespan of vessels. In this context, they place hopes on vessel repair, modernization, and conversion. Furthermore, even the disposal of these complex engineering structures, in accordance with the requirements of the International Maritime Organization and the standards of the European Union and participating countries, should occur without causing harm to the personnel of specialized shipyards and the environment. It has been demonstrated that solving this problem is also impossible without engineering support. A model has been provided, defining the role of Engineering in the life cycle of industrial products (using shipbuilding as an example). It confirmed the working hypothesis regarding the parallel-sequential organization of relationships between Engineering and other stages of the life cycle of mechanical engineering products. Attention is focused on the fact that addressing the challenges that arise at each stage is facilitated by digital twins of physical objects. The "lives" of both are completely synchronized, as events occurring during the real-time operation of the offline object and their consequences are automatically reflected in the virtual "twin". This conclusion is of particular significance in the context of applying the concept and corresponding tools of Product Lifecycle Management in practice.
FACTORS INFLUENCING THE DEVELOPMENT OF THE BUSINESS PROCESS MANAGEMENT SYSTEM BASED ON A REFLECTIVE APPROACH
Authors:   Lviv Polytechnic National University, Pidvalnyi Marian , Rusyn-Hrynyk Roman ,   Lviv Polytechnic National University, Terebukh Andrii ,   Lviv Polytechnic National University
Published: March 2024

Identification, evaluation and analysis of factors that influence the development of a business process management system based on a reflective approach is of great importance from both a theoretical and a practical point of view. A reflexive approach involves constant analysis and adjustment of business processes, and for this it is necessary to have a clear idea of what factors can affect these processes, and it also involves improving processes in response to changes in the environment, and for effective risk management it is necessary to anticipate these changes and respond to them in time. Understanding the strengths and weaknesses compared to competitors allows you to develop unique business processes that provide a competitive advantage in the market. The article proves that the identification, assessment and analysis of factors that influence the development of a business process management system based on a reflexive approach is a critically important activity for enterprises from a theoretical and applied perspective. This need is proven through several key aspects: first, the identification of these factors allows enterprises to determine their development strategy, which is an important component of a reflective approach. Analysis helps to understand what factors affect business processes and how they can be optimized; secondly, this process helps to solve the task of minimizing risks, which is an important aspect of reflective management. Analysis of factors allows predicting possible threats and developing strategies for their management; thirdly, identifying strengths and weaknesses compared to competitors helps enterprises to strengthen their competitive advantages and remain in the market leadership. In addition, the identification of these factors helps to optimize resources, improve the quality of products and services, stimulate innovation, attract stakeholders and increase competitiveness. So, taking into account all these aspects, there is reason to say that the identification, assessment and analysis of factors affecting the business process management system based on a reflective approach are necessary and reasonable steps to achieve success and sustainable development of enterprises in the modern business environment.
EVALUATING THE SERVICE QUALITY OF RIDE-HAILING COMPANY “UKLON” USING THE SERVQUAL MODEL
Authors:   Ivan Franko National University of Lviv, Vrublevska Olena , Seniuk Oleksandr ,   Ivan Franko National University of Lviv, Klymets Aniuta ,   Ivan Franko National University of Lviv
Published: March 2024

The paper presents the results of a study of the quality of passenger taxi services (case study for Ukrainian ride-hailing service "Uklon"), which was conducted by applying the SERVQUAL tool. The ride-hailing service is an innovative product in the rapidly developing market of taxi services and a business model, a taxi aggregator. Its peculiarities identified via the literature review are the on-demand provision of paid prearranged passenger transportation services combined with smartphone mobile applications or online platforms for immediate booking of trips, making electronic payments, and rating drivers and passengers. The study aimed to obtain the quality measures for the service − the integrated indicator and indicators for the partial characteristics. The theoretical basis of SERVQUAL offered by A. Parasuraman, V. A. Zeithaml, and L. L. Berry is the gap concept and taxonomy of service quality determinants (model RATER). The instrument allows the measurement of service quality as a gap between the consumers' expectations regarding the service characteristics and their perceptions based on consumption experience. Quantitative marketing research in the form of a survey of 50 clients of the "Uklon" was implemented. The method provided the following stages: determination of essential characteristics of a ride-hailing service; development of two questionnaires; collection of primary data by surveying customers aimed at revealing their pre-consumption expectations; surveying customers aimed at revealing their perceptions regarding the quality of services of "Uklon" based on the experience gained; calculation of the general and partial indicators for service quality. The service quality accounted for -0,69, and quality indicators for partial characteristics range from 0.02 to -1.46. The ride-hailing service "Uklon" is close to fully satisfying clients, but there is room for improvement. Two unique value propositions differentiating the company from competitors are identified. Recommendations for improving the services are provided, and prospects for further research are defined.
STUDY OF THE GENERAL SITUATION OF IT IN UKRAINE IN DETERMINING THE FACTORS INFLUENCING THE ECONOMIC PERFORMANCE OF THE SEGMENT
Authors:   Odesa I. I. Mechnikov National University, Shapoval Anastasiia
Published: March 2024

The article is devoted to analyzing and researching Ukraine's technology segment. This study was conducted due to the importance of the segment for developing countries and the importance of understanding the main factors of influence that allow for improving the economic performance of the segment's entities. The article analyzes the general situation of the technology sector in Ukraine. Various methods of analysis were used. One was the comparison method, which included indicators for the technology and information segments since these segments form the country's ITC sector. The article reflects trends and analyzes specific segment indicators. Hence, an upward trend was analyzed and derived to indicate the number of units involved in the technology segment. The predominance of micro and mini entities in the segment was confirmed, which confirms the previously conducted tests for Central and Eastern Europe when reviewing certain countries. It is noted that the central economic units representing Ukraine's IT segment are individual entrepreneurs. The study demonstrates the dynamics and analysis of economic performance indicators of the segment. Three main groups of factors of possible impact on the performance of economic entities were presented. Hence, the tax burden on the basic taxes in the form of income, profit, and social tax was analyzed. Since individual entrepreneurs represent most entities in the IT segment, the tax base was studied at the general rates and when deriving separate data for the IT segment. The educational component was demonstrated to familiarize and understand the growth trend in the number of students majoring in IT. The third group of factors was represented by the costs of specialists involved in the segment's work, such as the total segment's personnel costs and the average monthly salary. In general, the trend in the indicators in the article is demonstrated as an upward trend. The general analysis presented in the article allowed to derive a model of dependence of the net profit of IT segment entities in Ukraine on the factors of influence when determining only specific indicators of influence using the methods of static base analysis. The final model was obtained by conducting a panel least squares modeling with the test for omitted variables.
TAX DEBT AS ONE OF THE ELEMENTS OF THE SHADOW ECONOMY
Authors:   Classical Private University, Ilyashenko Volodymyr
Published: March 2024

The work analyzes the role of tax debt in the formation of the shadow economy and its impact on the national economy. The amount of tax debt and its impact on the economic development of the country is considered. The relationship between the shadow economy, in which tax debt is one of the key elements, and the general state of the economy is investigated. The work highlights strategies and tools that can be used to reduce tax debt and its negative impact on the national economy. Proposed proposals for improving the tax policy and improving the control system aimed at reducing the scale of the shadow economy and improving the country's financial stability. The study reveals the key factors that contribute to tax losses from the shadow economy, and based on this, an analytical table for 2015–2021 was created, and the specific weight of tax debt and the shadow economy in the national economy of Ukraine was additionally calculated. The article schematically plots the growth of tax losses over the analyzed period, both from the shadow economy separately, and from tax debt and the shadow economy in general. The analysis shows that these losses exceed almost half of the actual tax revenues received by the Consolidated Budget of Ukraine. The existence of a shadow economy and tax debt leads to significant losses for the state, which should be a source of additional income for the economy, necessary for the effective financing of various budget expenditures. Tax debt and the shadow economy are becoming tools used by taxpayers for illegal tax evasion. The study also highlights the consequences of tax debt and the shadow economy for the national economy, including the limitation of financial resources for social and infrastructure projects. Recommendations are offered to improve the effectiveness of tax policy and reduce the risks of the shadow economy and the amount of tax debt. The obtained results can be used to develop recommendations for improving tax policy, aimed at reducing tax debt and activating economic activity in legal channels. The research is relevant and useful for authorities, tax services, and scientists who are interested in improving the efficiency of tax administration and reducing the shadow economy. Also, the research is important for understanding the problem of tax debt as a component of the shadow economy and can serve as a basis for developing strategies to overcome this phenomenon in order to increase the financial stability of the state budget.
ASSESSMENT OF THE QUALITY OF THE CONTROL PROCESS AT THE ENTERPRISE
Authors:   Vinnytsia Institute of Economics and Social Sciences University ", Shved Vadym ,   Ukraine", Omelchenko Olena ,   Vinnytsia Institute of Economics and Social Sciences University "Ukraine", Hres Oleksandr ,   Vinnytsia Institute of Economics and Social Sciences University "Ukraine"
Published: March 2024

The article considers the importance of assessing the quality of the control process at an enterprise. Based on the analysis of literature sources and the authors' own research, the article focuses on control as a key management function that combines the formation of information about the status and functioning of the object of management, analysis of activities and effectiveness of strategies. It is noted that the issues of assessing the effectiveness of the control exercised remain urgent, especially in the context of existing resource constraints and the impossibility of conducting high-quality external comparative control in the context of war and martial law. The main purpose of the article is to develop a simple and accessible toolkit for control assessment which takes into account modern challenges. It is emphasized that control assessment promotes transparency and accountability at all levels of management, and stimulates a culture of continuous improvement and innovation. The authors provide a generalized algorithm of key steps that can help assess the level of control. Internal control is assessed by analyzing its effectiveness, which includes policies, procedures, and instructions that safeguard assets, ensure the accuracy of financial reporting, and facilitate compliance with legal and operational requirements, but in the current environment, it is not always feasible and possible to implement these actions. Therefore, the authors propose to assess the quality of control by interviewing employees, which allows identifying potential risks, identifying opportunities for improvement and stimulating a culture of continuous improvement. The use of this tool has a number of advantages, including simplicity and accessibility of use. The authors propose their own questionnaire, which allows for a multi-level analysis of the quality of control assessment through the prism of the attitude of the employees of the relevant enterprise. The carried out approbation allows to assert the primary effectiveness of the questionnaire. It is emphasized that this questionnaire cannot serve as the only source of assessment and requires the use of other methods and tools. In further research, the authors plan to improve the questionnaire and develop more specialized questionnaires aimed primarily at determining the quality of control over the subject-object composition.
Costruire la città paesaggio. Agricoltura e paesaggio metropolitano a Bari Costa Sud
Authors: Secchi Marialessandra
Published: March 2024

Il rapporto tra agricoltura e urbanizzazione è oggi centrale nella lettura dei paesaggi metropolitani. La rilevanza dell'agricoltura nel dare forma al territorio, alle sue caratteristiche spaziali e alle sue prestazioni ecologiche si traduce in una domanda di rinnovamento dei metodi e della strumentazione del progetto urbanistico e di paesaggio. Apre nuove opportunità di riflessione sulla qualità degli spazi urbani e riporta al centro la discussione delle differenti scale del progetto urbanistico. L'esplorazione di questi campi è uno dei caratteri fondanti del Piano urbanistico esecutivo per Bari Costa Sud, che ridisegna parti di città e contemporaneamente rilancia le capacità produttive del territorio agricolo, dotando la città di Bari di inediti spazi pubblici di scala metropolitana.
La produzione dell'obsolescenza urbana: effetti dei cicli economici e spaziali sul patrimonio costruito
Authors: Rusci Simone , Ruffini Lucrezia
Published: March 2024

L'obsolescenza è un fenomeno complesso che interessa i prodotti industriali così come la città e i territori; le sue dinamiche di formazione e sviluppo non dipendono dal solo invecchiamento ma da processi ciclici che agiscono a livello globale fortemente connessi al paradigma produttivo capitalista. Il presente lavoro si pro¬pone di studiarne i legami e gli effetti prodotti sul patrimonio costruito, in particolare su quella parte che viene ciclicamente esclusa dalla possibilità di utilizzo e valorizzazione.
Le governance del PNRR nel dibattito dottrinale: l'ibridazione fra le opposte teorie dell'indirizzo politico
Authors: Niccolai Silvia
Published: March 2024

Dopo aver sintetizzato le due governance adottate dai governi Draghi e Meloni per l'attuazione del PNRR, l'articolo rileva che quella del governo Draghi è stata vista, da molti studiosi, come la concretizzazione del tipo ideale di un governo a guida monocra-tica, forte ma vincolato (perché controllato dal governo UE e dal Presidente della Repubblica) e giusto (grazie agli obiettivi che persegue); secondo l'A., gli argomenti a sostegno di questa visuale mescolano le due teorie, normativa ed esistenziale, dell'indirizzo politico, tradizionalmente ritenute opposte, mentre rielaborano in chiave finalistica un altro annoso tema "esistenzialista", quello relativo all'indeterminatezza delle norme della Costituzione italiana sulla forma di governo. La tesi proposta è che questa ibridazione rispecchi una scissione più profonda, tra "prescrizione" e "descrizione", che da lungo tempo attraversa il nostro pensiero costituzionale.
Il Governo in Parlamento: prospettive evolutive
Authors: Filippi Silvia
Published: March 2024

La formula "Governo in Parlamento" sintetizza il complesso di poteri e meccanismi in capo al Governo nell'ambito delle procedure parlamentari, che rispondono alla necessità di cooperazione interistituzionale insita nella nostra forma di governo. Tuttavia, la prassi negli anni ha dimostrato come tali strumenti siano stati utilizzati secondo una logica "avversariale", che contrappone il Governo al Parlamento. Dal momento che tali dina-miche si riflettono sulla capacità di intervento dell'esecutivo rispetto alla programma-zione dei lavori parlamentari, si cercherà di comprendere se, attraverso tali meccanismi, sia possibile riallineare i rapporti Governo-Parlamento, e, con essi, il tempo della politi-ca ed il tempo del procedimento legislativo. L'intento è quello di sondare se possano individuarsi o meno delle tendenze verso la cooperazione, da cui potrebbero sicuramen-te uscirne rafforzati entrambi gli organi costituzionali.
"Marciare e marcire". A "dekaptych" of the marches proliferating from the events and non-events of 27-31 October in Rome
Authors: Griffin Roger
Published: March 2024

Il saggio propone una prospettiva sfaccettata e "cubofuturista" della marcia su Roma che mette a confronto gli eventi disordinati e caotici della fine di ottobre 1922 a Roma con la loro trasformazione propagandistica nel mito fondativo del futuro regime. Ne emerge la centralità del mito palingenetico che ha fatto del 28 ottobre (quando in realtà accadde poco) il momento simbolico della rinascita dell'Italia; la natura mitopoietica, soreliana, modernista, controfattuale e archetipica di questo mito e la pervasiva fattualità e la fittizia grandezza che esso acquisì nella mente dei fascisti; infine l'eredità continua e la risonanza mitica della marcia su Roma nelle elezioni di Giorgia Meloni. Il contributo si conclude con alcune riflessioni sulla patologia del "marciare" nel contesto dei regimi totalitari e autoritari e sulla crescente importanza di unirsi, almeno figurativamente, a una sana marcia palingenetica, dato lo stato di disintegrazione del mondo.