bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN WARGA BINAAN DI BALAI REHABILITAS TERPADU PENYANDANG DISABILITAS DINAS SOSIAL DAERAH ISTIMEWA YOGYAKARTA (BRTPD DINAS SOSIAL DIY)
Authors: Sasono Handito Banindaru , Subkhan Muhammad
Published: October 2023

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan terhadap kepuasan Warga Binaan Di Balai Rehabilitas Terpadu Penyandang Disabilitas Dinas Sosial Daerah Istimewa Yogyakarta (BRTPD DINAS SOSIAL DIY). Penilaian kualitas pelayanan didasarkan pada dimensi serqual (service quality) yang terdiri dari lima dimensi, yaitu tangible (bukti fisik), reliability (kehandalan), responsiveness (daya tanggap), assurance (jaminan), dan empathy (perhatian). Sampel dalam penelitian ini adalah warga binaan Balai Rehabilitas Terpadu Penyandang Disabilitas Dinas Sosial Daerah Istimewa Yogyakarta sebanyak 60 orang responden. Instrumen penelitian yang digunakan berupa kuesioner. Seluruh item pertanyaan dalam kuesioner bersifat valid dan reliabel. Persamaan regresi linier berganda yang diperoleh dalam penelitian ini adalah Y= 11,738 + 0,337 X1 + 0,053 X2 + 0,088 X3 - 0,368 X4 - 0,031 X5. Berdasarkan hasil uji parsial, variabel tangible berpengaruh terhadap kepuasan pelanggan karena t hitung > t tabel, yaitu 2,873 > 1,674 dengan signifikansi 0,006, variabel reliability tidak berpengaruh terhadap kepuasan pelanggan karena t hitung < t tabel, yaitu 0,312 < 1,674 dengan signifikansi 0,757, variabel responsiveness tidak berpengaruh terhadap kepuasan pelanggan karena t hitung < tabel, yaitu 0,609 < 1,674 dengan signifikansi 0,545, variabel assurance tidak berpengaruh terhadap kepuasan pelanggan karena t hitung < t tabel, yaitu -1,884 < 1,674 dengan signifikansi 0,065, dan variabel empathy tidak berpengaruh terhadap kepuasan pelanggan karena t hitung < t tabel yaitu -0,179 < 1,674 dengan signifikansi 0,859. Hasil uji simultan menunjukkan bahwa variabel tangible, reliability, responsiveness, assurance, dan empathy secara bersama-sama berpengaruh terhadap kepuasan Warga Binaan Di Balai Rehabilitas Terpadu Penyandang Disabilitas Dinas Sosial Daerah Istimewa Yogyakarta sebesar 2,547 dengan signifikansi 0,038. Variabel tangible, reliability, responsiveness, assurance, dan empathy mampu menjelaskan kepuasan Warga Binaan Di Balai Rehabilitas Terpadu Penyandang Disabilitas Dinas Sosial Daerah Istimewa Yogyakarta sebesar 19,1%, sedangkan sisanya sebesar 80,9% dijelaskan atau dipengaruhi oleh variabel lain di luar penelitian.
ANALISIS SISTEM AKUNTANSI PENERIMAAN KAS DAN PENGELUARAN KAS DALAM UPAYA PENINGKATAN EFEKTIVITAS PENGENDALIAN INTERNAL
Authors: Margaretha Tifany Lebasue Maria , Maganitri Kundala Manendha , Setyowati Hasanah
Published: October 2023

The research entitled "Analysis of Cash Receipts and Cash Disbursement Accounting Systems in Efforts to Increase the Effectiveness of Internal Cont rol (Study at Koslo Hotel Yogyakarta)" aims to analyze how internal cash control is implemented at Koslo Hotel Yogyakarta and compared with cash accounting system theory and internal control theory. This study examines the elements related to the cash receipts and cash disbursement system starting from the documents used, related functions, accounting records and procedures carried out and analyzes how effective the internal controls are implemented. This study also aims to formulate what efforts can be made to improve internal control that has been implemented. Data collection techniques used were interviews, observation and documentation with qualitative research methods and presented descriptively. From the results of the study it can be concluded that Koslo Hotel Yogyakarta has not fully implemented the elements in internal control such as separation of functions and authority because there are still multiple functions by one part. Koslo Hotel Yogyakarta also has not carried out practices and documents that are in accordance with cash system theory but Koslo Hotel Yogyakarta's efforts in carrying out internal checks are considered capable of reducing the risk of irregularities.
Assessment of Kazakhstan’s agricultural exports to China: state and prospects of development
Authors:   M.Kh.Dulaty Taraz Regional University, Abildaev S. , Iskakova G. ,   M.Kh.Dulaty Taraz Regional University, Shaldarbekov K. ,   M.Kh.Dulaty Taraz Regional University
Published: October 2023

The purpose of the article is to study the problems and prospects of Kazakhstan as a participant in the global food market from the point of view of factors influencing the state policy in the field of agricultural exports. Currently, in the conditions of recovery after the COVID-19 pandemic and the rehabilitation of the pace of the world economy, the international sanctions imposed as a result of the military conflict between Russia and Ukraine have caused an increase in demand for agricultural products on the world market. This has become one of the factors of establishing a leading position for Kazakhstan in the regional market of agricultural exporters. Research methodology. The research is based on the methodology of a systematic approach. This made it possible to link the current economic situation, the geopolitical situation of the Republic of Kazakhstan and the problems of developing the export potential of the agro-industrial complex (AIC) of the country. Results. The article draws a number of conclusions about how the geopolitical situation affects the world food market and the degree of its influence. The purpose of this work is to assess the factors that have a negative impact on increasing the volume of supplies to the Chinese market of domestic agricultural products and products of its processing. The practical significance of the results of the work is determined by the possibilities of using the results obtained to develop strategic decisions aimed at shaping the agricultural export policy of the Republic of Kazakhstan.
“Smart Government” and “Smart City”: interrelation based on a sociological research
Authors:   L.N. Gumilyov Eurasian National University, Baimbetova A. , Kulbayeva G. ,   Kh.A. Yassawi International Kazakh-Turkish University, Nakhipbekova S. ,   International University of Tourism and Hospitality
Published: October 2023

The article studies the term “Smart Government” and formulates its components, determines the importance of those components taking into account their relative advantages for Smart Government, and determines their relationship with the term “Smart City.” A comprehensive literature review is used to identify and conceptualize smart government and identify its components, as well as a Delphi study to verify literature results and calculate the relative strengths of components. The article discusses the connection between the concept of Smart Government and Smart City. Smart Government is a new topic that is attracting the attention of scholars working in public administration, policy and information sciences. On the other hand, the smart city is an emerging and interdisciplinary area of research. In this regard, this article uses a multi-module approach. A literary review took place, an exchange of views and suggestions from experts of 3 local smart cities of Turkestan took place. The results of the research definition of smart government in the literature have several shortcomings, and the authors proposed a definition of smart government that overcomes them, and a model consisting of three rings, three dimensions and 13 components formulates it. The Delphi study found that all conceptual elements of smart government are useful and highlighted that citizen intervention, economic growth, and accountability are difficult to decide on an important but unimportant component compared to others. Thirdly, the innovative ICT sector appears to be the most important compared to new technologies and data. So, smart city and smart government are indeed related, but it turned out that smart city is an additional part of the term «smart government».
Knowledge of isolation precautions among the healthcare workers in the emergency department of a university hospital
Authors: Sertçelik Ahmet , Arslan Volkan , Karadogan Eda , Uzar Hanife , Cakir Banu , Metan Gokhan
Published: October 2023

Objectives: Prevention and control of healthcare-associated infections are important for patients and personal safety and for fighting against antimicrobial resistance. In order to achieve the goal of zero infection, it is necessary to know and apply standard and transmission-based precautions. The aim of this study was to evaluate the knowledge of healthcare professionals working in the Adult Emergency Department of university hospital about isolation precautions.
Methods: A cross-sectional study was conducted in the Emergency Department of Hacettepe University Hospital between May 16, 2023 to June 23, 2023. Data were collected electronically with a standardized data collection form specially prepared for this study to examine the knowledge about isolation precautions. Each correct answer was calculated as one point. Participants could receive a score between a minimum of 0 and a maximum of 20.
Results: The 90 healthcare workers who agreed to participate in the study had a median age of 24 years and 40% were male. The median knowledge score was 13 (IQR = 4). The knowledge score of two pregnant healthcare workers was significantly higher than non-pregnant ones (p=0.04). 93.3% of the participants stated that they received education for isolation precautions. There was no significant difference in knowledge scores between those who received education and those who did not (p=0.02). Knowledge of isolation precautions to be followed in clinical scenarios (1.1% - 54.4%) and personal protective equipment to be used correctly (3.3% - 21.1%) was low.
Conclusion: The knowledge of healthcare professionals working in the Adult Emergency Department of university hospital about isolation precautions is at a moderate level. Periodical education programs on clinical scenarios is important regarding raising awareness.
A körkörös gazdaság iparstratégiai összefüggései
Authors: Gervai Pál , Horváth Anna , Trautmann László
Published: October 2023

A tanulmány célja annak bemutatása, hogy a körkörös gazdaság fogalma a korábbi, neokonzervatív és neoliberális gazdaságirányítási elmélet meghaladása. A körkörösség hosszú távú iparstratégiát igényel globális, regionális és állami szinten egyaránt, amelyek egymásra épülnek. A körkörösség a gazdaságelméleti fogalmak újragondolását is szükségessé teszi, de az új fogalmi keret nem előzmény nélküli a közgazdaságtudományban. A tanulmány azt is bemutatja, hogy milyen mérési lehetőségek vannak a körkörösség működésére. Ezek nyilvánvalóan még tökéletlenek, de támpontul szolgálhatnak a további kutatásokhoz.
Efeito da melatonina na histofisiologia do fígado de ratos adolescentes expostos ao álcool
Authors: Nascimento Bruno José do , Pereira Alef de Moura , Braga Valeska Andrea Ático , Silva Maria Vanessa da , Santos Yasmim Barbosa dos , Lapa Neto Clovis José Cavalcanti , Medina Vanessa Bischoff , Soares Anísio Francisco , Teixeira Álvaro Aguiar Coelho , Teixeira Valéria Wanderley
Published: October 2023

O presente estudo avaliou se a administração de melatonina durante a adolescência pode prevenir os efeitos prejudiciais produzidos pelo álcool no fígado. Trinta ratos albinos (Rattus norvegicus albinus), fêmeas, com 40 dias de idade, virgens, pesando aproximadamente 150±10g, da linhagem Wistar, foram divididas nos seguintes grupos: I – Ratos adolescentes que não receberam álcool e foram sacrificadas aos 60 dias de vida; II – Ratos adolescentes submetidas ao consumo crônico de álcool e sacrificadas aos 60 dias de vida; III – Ratos adolescentes submetidas ao consumo crônico de álcool e simultaneamente tratadas com melatonina, e sacrificadas aos 60 dias de vida. Os órgãos coletados passaram por processamento histológico e, para obter os resultados, foram realizadas análises morfométricas, histopatológicas e histoquímicas. O álcool foi administrado por gavagem, por injeção intragástrica, na dose de 3 g/Kg de álcool etílico nos ratos dos grupos II e III, por 20 dias. A melatonina foi administrada em injeções diárias de 0,8 mg/Kg, sempre no início da noite, intraperitonealmente, por 20 dias. Ao analisar o peso dos animais, não foi observada diferença significativa entre os grupos. Os animais do grupo II apresentaram alterações nos fígados, como congestão da veia centrolobular, balonamento hepatocelular, esteatose microgoticular, infiltrado leucocitário, vários núcleos picnóticos nos fígados, aumento no parênquima lobular e redução no parênquima não lobular, maior deposição de colágeno e redução de glicogênio. O tratamento com melatonina preveniu todas essas mudanças. Com isso, podemos concluir que a melatonina possui grande potencial terapêutico na prevenção de danos hepáticos em ratos adolescentes submetidas ao consumo moderado de álcool, além de efeitos positivos na deposição de colágeno e glicogênio no fígado.
The integration of technology in university teachers following the TPACK Model
Authors:   Universidad Autónoma de Sinaloa, González Romero Guadalupe , López Sánchez Dulce Elena
Published: October 2023

The objective of this research focused on identifying the level of technological integration that university professors of the Faculty of Accounting and Administration of Autonomous University of Sinaloa, México, possess, based on the TPACK model during their teaching practice. The results were determined using the criterion of mean frequencies (M), where the low level of conceptual knowledge corresponds to M£2.3, for an intermediate level M>2.3 and M£3.6 and for the high-level M>3.6. These findings showed that the teachers were, in general, above the mean in the seven dimensions of knowledge that make up the model (M=3.6). The data reflected that the teachers were at a high conceptual level of technological integration due to their level of knowledge. It was shown that the hypothesis is true, since the teaching activities that promote learning are related to the level of technological integration following the TPACK model. Future lines of research may include direct observation of educational practices in the classroom to advance towards greater scientific knowledge about the integration of technological tools in the design and development of teaching activities with technology.
Digital Competencies in University Students through Educational Innovations: A Review of the Current Literature
Authors:   Universidad Autónoma de Chihuahua, Chávez-Márquez Irma Leticia , Ordóñez Parada Ana Isabel , Flores Morales Carmen Romelia
Published: October 2023

Technological advances have had a significant impact on education, leading to increased attention on the development of digital skills in university students. The objective of this article was to conduct a review of current literature related to educational innovations aimed at promoting digital competencies in university students, in order to identify current approaches and provide a comprehensive and updated insight into the topic. This research is qualitative, applied, and bibliographic in nature, with a descriptive scope, under a non-experimental, cross-sectional design that employs the analytical-synthetic method. The main findings highlight that educational software, educational platforms, and social networks can be valuable tools that benefit students in their learning and acquisition of competencies in various fields, as long as they are used responsibly, critically, and as a complement to face-to-face teaching.
The Unit Acquisition Number of Binomial Random Graphs
Authors: Georgiou Konstantinos , Kundu Somnath , Prałat Paweł
Published: October 2023

Let G be a graph in which each vertex initially has weight 1. In each step, the unit weight from a vertex u to a neighbouring vertex v can be moved, provided that the weight on v is at least as large as the weight on u. The unit acquisition number of G, denoted by au(G), is the minimum cardinality of the set of vertices with positive weight at the end of the process (over all acquisition protocols). In this paper, we investigate the Erdõs-Rényi random graph process (G(n,m))N m=0, where N =(n 2).We show that asymptotically almost surely au(G)(n,m)) = 1 right at the time step the random graph process creates a connected graph. Since trivially au(G)(n,m)) ≥ 2 if the graphs is disconnected, the result holds in the strongest possible sense. 
Search-and-Fetch with 2 Robots on a Disk: Wireless and Face-to-Face Communication Models
Authors: Georgiou Konstantinos , Karakostas George , Kranakis Evangelos
Published: October 2023

 

We initiate the study of a problem on searching and fetching, motivated by real-life surveillance and search-and-rescue operations where unmanned vehicles, e.g. drones, search for victims in areas of a disaster. In treasure-evacuation, we are interested in designing algorithms that minimize the time it takes for a treasure (a victim) to be discovered and brought (fetched) to the exit (shelter) by any of two robots (rescuers) which are performing in a distributed environment (the case of searching and fetching with 1 robot has been previously considered).The communication protocol between the robots is either wireless, where information is shared at any time, or face-to-face, where information can be shared only if the robots meet. For both models we obtain upper bounds for fetching the treasure to the exit. Our algorithms make explicit use of the distance between the treasure and the exit, which is assumed to be known in advance, showing this way how partial information of the unknown input can be beneficial. Our main technical contribution pertains to the face-to-face model. More specifically, we demonstrate how robots can exchange information without meeting, effectively achieving a highly efficient treasure-evacuation protocol which is minimally affected by the lack of distant communication. Finally, we complement our positive results above by providing a lower bound in the face-to-face model.
Behind Closed Doors: Secret Law and the Special Advocate System in Canada
Authors: Hudson Graham , Alati Daniel
Published: October 2023

In today’s society, the open court principle can sometimes clash with the need for secrecy on national security, national defence, and other grounds. Governments have had to devise solutions to uphold the rule of law while keeping in mind those concerns. Drawing on the experience of the United Kingdom, Canada has set up a system of secret hearings under the security certificate system, while providing security-cleared Special Advocates for affected individuals, who can access sensitive information and protect the interests of those individuals.

In today’s society, the open court principle can sometimes clash with the need for secrecy on national security, national defence, and other grounds. Governments have had to devise solutions to uphold the rule of law while keeping in mind those concerns. Drawing on the experience of the United Kingdom, Canada has set up a system of secret hearings under the security certificate system, while providing security-cleared Special Advocates for affected individuals, who can access sensitive information and protect the interests of those individuals.

The authors seek to shed some light on two questions: how do secret hearings work and to what extent do they abide by the rule of law? Through analysis of the major Canadian cases on secret hearings under the security certificate system—Almrei, Charkaoui, Mahjoub, Harkat, and Jaballah—and interviews with practitioners involved in the Special Advocate system, the authors provide insights on what the system looks like, and how it fits within the rule of law. In particular, the authors explore the Federal Court’s development of procedural norms and the concerns these uncodified norms raise for the rule of law. While the Special Advocate system has produced high-quality legal work, there is reason to be skeptical of the extent to which it is able to constrain arbitrary decision making in secret hearings
The Global Impact of Artificial Intelligence and Machine Learning on the Efficiency of e-Commerce
Authors:   National Aviation University, Bulakh Oleksandr V.
Published: October 2023

Artificial intelligence and machine learning have had a significant impact on e-commerce, allowing companies to analyze large amounts of data and make managerial decisions more efficiently. These technologies improve customer experience, sales, profitability, and business processes of companies in the industry. The aim of the article is to identify the key challenges for the e-commerce business in the part of artificial intelligence and machine learning with the formation of ways to overcome them. The article examines the key areas of influence of artificial intelligence and machine learning technologies on the state of e-commerce. It is noted that e-commerce has a significant weight in today’s global economy, as the global e-commerce market is projected to reach $6.4 trillion by 2024. The article also notes the existing gap between the developed models and their practical application in the industry due to their insufficient understanding by business, high costs and potential bias in the models. It is specified that the widespread use of algorithms can lead to undesirable consequences, i. e., it is extremely important to continue to develop models and create a framework for assessing their value and advantages in practical application. It is observed that ethical considerations are crucial when using artificial intelligence in e-commerce, as advertising personalization practices can violate privacy principles and manipulate customer behavior. An analysis of potential security measures that e-commerce companies can take in response to the risks of new technologies, such as data misuse or privacy breaches, is carried out. The key role of the expert function in the effective adaptation of new technologies in the industry is emphasized. The proposed study can be used in the work of e-commerce market analysts, specialized researchers, business associations, and other industry stakeholders. Prospects for further research involve studying the economic effect of the application of the researched technologies for companies in the field of e-commerce.
Applying the Neuro-Fuzzy Approach to the Development of Digital Entrepreneurship Business Models
Authors:   Kyiv National Economic University named after V. Hetman, Shulha Oleksandr M.
Published: October 2023

The purpose of this article is to reveal the theoretical and methodological foundations of the development of business models of the entrepreneurial Internet environment using applied recommendations aimed at effective development under conditions of uncertainty. The paper considers the feasibility of using fuzzy logic and an approach to effective modeling of the development of business models of digital entrepreneurship. A typical structure of the system of fuzzy inference, as well as a hierarchical system of fuzzy inference for modeling a fuzzy system of development of business models of the Internet entrepreneurship is provided. Two categories of future uncertain events are identified separately, the occurrence of which will be either favorable for the business model (high profits, achievement of goals, obtaining planned results, and events), or will be unfavorable (risks of losses, lost profits, bankruptcy, etc.). It is specified that quantitative methods for assessing the efficiency of business models of digital entrepreneurship, for example, determining the costs of finding a client, calculating the lifetime value of a client, as well as methods for evaluating efficiency using a sales funnel (an indicator of the number of customers who have moved from the category of potential buyers to the category of real ones), can only predict, control and analyze the main stages of digital entrepreneurship. However, in the situation of uncertainty of the market environment, which can develop into an economic crisis, one of the problems of e-business management is the uncertainty of the initial data and the results obtained, on the basis of which management decisions are made in the future regarding the effectiveness of the development of business models on the Internet. This somewhat complicates the creation of economic and mathematical models allowing to formalize business processes in the company. That is why a new approach – FIB (fuzziness in business) is substantiated, allowing to operate with both precisely specified parameters and characteristics, information about which is vague and based on indistinct, subjective assessments of experts.
The Alternative Scenarios for the Digital Future
Authors:   Entrepreneurship and Economic Security, State Tax University, Plakhotnyuk Volodymyr V.
Published: October 2023

The aim of the article is to study the impact of digitalization on economic, sociocultural and political processes in society, as well as to search for alternative scenarios for the development of digital society. Digitalization today is an effective indicator of the development of society, which provides many people with ease in carrying out their daily activities. The usefulness of digitalization for society today is confirmed in almost all aspects of human life – from production and doing business to communication and mobility. However, in today's society there is no clear understanding of the further development of humanity in the context of rapid technological advances, and there is even more lack of an idea of what the role of a person in the digital world will be. Analyzing this issue, we have worked out a number of versions and views – from scientifically progressive to fantastic-utopian – in order to understand the optimal scenario for the development of digital society. Today, the world has entered the era of Industry 4.0, that is, the era that is based on new technologies. Technologies are increasingly becoming able to replace humans in every field of industry, education, science, and everyday life issues of society. The study showed that today there is no consensus in society about what the future world will look like under the influence of digitalization and the spread of artificial intelligence (AI). This raises the question of the role of man in the light of technological change. In order to find the optimal scenario for the development of humanity in the era of digitalization and the formation of AI, we analyzed the main views that prevail among scientists and in society in general, and singled out our own vision of the role of humans in the era of digitalization. The fundamentals of the theory of technological singularity and transhumanism are analyzed. It is found that the negative consequences of technological progress can be generalized as two major problems. The first is that humans will lose control over technology, because AI will begin to develop on its own so quickly that it will become incomprehensible to humans. The second is a change in global humanistic concepts, at the center of which are a person and the appropriate moral values.
Risk Modeling of Banking Activities
Authors:   V. N. Karazin Kharkiv National University, Kolomiiets Yuliia Yu. , Kochorba Valeriia Yu. ,   Educational and Scientific Institute «Karazin Banking Institute» of V. N. Karazin Kharkiv National University
Published: October 2023

The article is devoted to the study of the issue of banks’ risk management. Risk management is a complex but necessary process to ensure the financial stability of banks. Research and assessment of banks’ risks helps banks understand and manage risks, make more informed decisions about granting loans, investing and other operations. Risk modeling is an important part of risk management in banks, so the article proposes improving the methodology for assessing the level of risks of banking activities, which, on the basis of forecasting methods and simulation modeling, allows to improve the validity and quality of managerial decisions in the field of management of financial activities of a bank. The task of risk assessment is a central element of the risk management system in banks. In order to improve the methodological base, the article proposes a conceptual scheme of modeling the risks of banking activity, which includes four blocks: development of currency risk assessment models; development of credit risk assessment models; stress testing of banking risks; making decisions to stabilize the financial condition of the bank in each of the proposed scenarios of modeling the risks of banks’ activity. In accordance with this, on the basis of the carried out study of the bank’s financial statements and methods of assessment and analysis of risks of banking activity, the following simulation models have been developed: a model for assessing the level of currency risk; a model for assessing credit risk and determining the amount of its reserve according to national and international standards; a complex risk assessment model. After building and examining the models, the methods of system dynamics were used, namely: simulation modeling, stress testing, and sensitivity analysis. Simulation modeling has become an effective tool for studying the risks of banking activities, as it made it possible to create virtual models of banking operations and test them on various risk scenarios. Stress testing allowed to study the impact of shock events on the financial stability of the bank. Sensitivity analysis was used to identify the most sensitive parameters of the model and to determine how changing these parameters affects the model results.
Assessment of Differences in Perceptions of Consumers of Educational Services about the Image of Universities
Authors:   National Technical University of Ukraine «Igor Sikorsky Kyiv Polytechnic Institute», Marchenko Valentyna M. , Hrechko Alla V. ,   National Technical University of Ukraine «Igor Sikorsky Kyiv Polytechnic Institute», Kavtysh Oksana P. ,   National Technical University of Ukraine «Igor Sikorsky Kyiv Polytechnic Institute», Makaliuk Iryna V. ,   National Technical University of Ukraine «Igor Sikorsky Kyiv Polytechnic Institute», Osetskiy Valerii L. ,   Taras Shevchenko National University of Kyiv, Shutyuk Vitaliy V. ,   National University of Food Technologies
Published: October 2023

The purpose of the study is to quantify the level of divergence (similarity) of perceptions of potential consumers of educational services regarding the image of universities in order to strengthen their competitive position in the market of educational services. Within the terms of this purpose, the authors were given the following tasks: to assess the level of differences in the perception of the image of the university by consumers of educational services; to identify the sources of formation of their ideas about the quality of educational services. The article solves the problem of forming a positive image of universities in Ukraine in the context of determining its components, which, according to the results of a survey of students, had the most significant impact on the choice of a higher education institution (HEI), as well as determining the level of divergence of the criteria for its choice by consumers of educational services. An assessment of the image of higher educational institutions in the city of Kyiv is carried out according to the totality of external and internal local components, making it possible to identify the main priorities for choosing a future consumer of educational services. It is determined that the main components of the image when students make a decision to enter one or another from the studied higher education institution are: scientific cooperation with foreign higher education institutions; international partnerships; the scale of educational activities; infrastructure of the university. Based on the results of the study, matrices of perception of the image of universities have been developed and distances between them have been determined, which allow to identify the level of divergence of perceptions of consumers of educational services about the image of universities. Distinctive features of the obtained results are that they allow to determine how the perceptions of consumers of educational services change in the process of obtaining them in the studied universities, also to allocate those components of the image that should be given the greatest attention by HEIs in the process of forming a further strategy for attracting and retaining consumers of basic services. The sphere of practical use of the obtained results is the system of public administration bodies in the field of higher education, management bodies of higher education institutions.
The Problems and Prospects for the Development of Inclusive Tourism as a Component of Socioeconomic Development of Ukraine
Authors:   Simon Kuznets Kharkiv National University of Economics, Davydova Oksana Yu. , Mykhalchenko Oleksandra Yu. ,   Simon Kuznets Kharkiv National University of Economics
Published: October 2023

The aim of the article is to study the current trends and initiatives of inclusive tourism in Ukraine, as well as to identify the challenges and opportunities associated with its development. The article examines the internal tourist flows in Ukraine. It has been proved that the vast majority of people with disabilities cannot afford a comfortable barrier-free travel. The physical and societal barriers faced by people with disabilities traveling in Ukraine are studied. The fundamental factors by which inclusive tourism can contribute to sustainable development in Ukraine are identified. The priority directions for the development of inclusive tourism as a great potential for providing significant economic and social benefits have been identified. By promoting the practices of accessible tourism, Ukraine will be able to demonstrate its commitment to sustainable tourism development on the world stage of the hospitality sector and to prove the ability to position itself as an entity committed to the well-being of all interested population groups. The priority problems and advantages of the development of inclusive tourism in Ukraine are identified. The accessibility rating has been studied, which highlighted the major mobility problems faced by residents of large cities of Ukraine. The distribution of domestic tourists served by travel agents is studied both by the purpose of the trip and by regions. It is proved that the political and economic instability that has affected the Ukraine in recent years has supplied additional challenges for the development of inclusive tourism in the country. The features of tourism development in Ukraine are defined, in particular the directions of promoting the development of inclusive tourism, which will allow to develop a more inclusive and sustainable tourism industry, as well as position itself as a responsible and responsive direction. It is proved that the implementation of inclusive tourism practices is crucial for the growth and development of the Ukrainian tourism industry. These practices should be integrated into a comprehensive tourism management strategy that takes into account the needs and interests of all stakeholders. Prospect for further research in this direction is to determine the economic effect of the development of inclusive tourism in Ukraine, further development of the hospitality industry.
Growth Strategies for Transport Enterprises of Ukraine in the Conditions of European Integration and War
Authors:   National Aviation University, Palyvoda Olena M.
Published: October 2023

The current situation requires transport companies to simultaneously take into account two factors when making decision in regard of development strategies: firstly, functioning in wartime conditions and receiving large losses due to destruction, secondly, the need for accelerated integration into the EU economic space. Resistance to aggression and the post-war restoration of the transport system of Ukraine require the development of new strategies for the functioning and development of transport enterprises. The presented study is aimed at substantiating priority strategic goals for transport companies, taking into account the European Strategy for sustainable and smart mobility and the state of the transport industry of Ukraine in wartime conditions. As a result of the statistical analysis of empirical data, the current economic state of the transport industry of Ukraine was characterized, its main trends and problems were highlighted, the key document of European transport policy – the Strategy of sustainable and smart mobility was analyzed, specific changes in the European transport system on the way to smart and sustainable development were systematized, and priority strategic goals for Ukrainian transport companies that should be taken into account when choosing a development strategy were substantiated. In particular, the author identifies eight strategic goals, among which are: strengthening the processes of digitalization and greening in the organization and management of transportation; ensuring the availability of transport; implementing social tasks; strengthening multimodal and integration approaches; developing smart technologies, etc. Prospects for further research in this direction are the development and testing of the methodology for selecting the optimal development strategy based on the established priority goals, the substantiation of the portfolio of development strategies for transport enterprises of Ukraine, taking into account the deepening of European integration and war.
Investment Audit in Ensuring the Development of Enterprises of Public Interest
Authors:   State University of Trade and Economics / Kyiv National University of Trade and Economics, Fedorov Ihor O. , Nezhyva Mariia O. ,   State University of Trade and Economics / Kyiv National University of Trade and Economics
Published: October 2023

Determining the efficiency of activity and investment potential of public interest enterprises for the purpose of further investment can be carried out in different ways, one of which is conducting an independent investment audit. The aim of the article is to present the effect of the investment audit of enterprises of public interest in ensuring their development and assessing the real efficiency of investments, as well as establishing the further vector of its development. The article summarizes the state and development strategy of the investment audit of public interest enterprises. The content of the existing investment audit procedures and the directions of further development are disclosed, the views of scientists on the development of the subject area of knowledge and practical activity are systematized. The market of auditing services for the performance of tasks for enterprises of public interest has been analyzed, the main problems characteristic of the domestic market of auditing services have been identified. The concept of "investment audit" is substantiated, its purpose and tasks are defined. Its main elements are formulated and approaches to improving the methodology are proposed according to the stages of conducting an investment audit of the activities of enterprises of public interest. Conducting an investment audit will contribute to ensuring the development and increasing the investment attractiveness of the enterprise among users who need complete, reliable, unbiased and timely information from independent experts as a basis for making investment decisions.
Fiscal Patriotism of Billionaires as Social Solidarity
Authors:   State Tax University, Andrushchenko Volodymyr L.
Published: October 2023

Taxation of the rich and wealth are among the hot topics of public interest. Using specific examples, the article highlights the latest initiative of a group of American multimillionaires to increase the level of tax rates for this super-rich category of taxpayers. Such an initiative can be considered a solidarity tax. Accordingly, the task was set to characterize the quantitative indicators of this initiative. The article is motivated by the striking fact that 400 American multi-billionaires possess a combined wealth worth 4.000 billion U. S. dollars! The role of the method of studying the problem was performed by the analysis of quantitative parameters and fiscal and administrative features of taxation of the rich. First of all, the results of the study consist in the interpretation of the multi-component concept of wealth as an object of taxation. The impossibility of a general income and property tax has been disclosed, such a tax exists only as an unrealized project. The fiscal and administrative reasons for the refusal of inheritance tax in 21 countries, including Austria, Canada, Sweden and Israel, are clarified. The arguments that property taxes harm the processes of creation of wealth and capital are presented, in connection with which in the United States the share of property taxes in the total amount of tax revenues has decreased from 42% to 14% compared to the beginning of the twentieth century. The most significant fiscal potential for strengthening taxation of the rich is found in taxes on income and profits. A quantitative and institutional analysis of existing wealth taxes in Norway and Switzerland is carried out. A serious fiscal-administrative problem with wealth taxes is the valuation of taxable assets. As for further research, wealth taxes have inexhaustible scientific and practical potential. The article substantiates the relevance of research on similar topics in Ukraine.
The USA in the Global Pharmaceutical Market: The Current State and Development Prospects
Authors:   V. N. Karazin Kharkiv National University, Shuba Maryna V. , Shtanko Anna S. ,   V. N. Karazin Kharkiv National University
Published: October 2023

The article is aimed at defining the current state and prospects of development of the USA in the global pharmaceutical market. It is defined that American pharmaceutical companies successfully conduct their activities in the global pharmaceutical market. The leading pharmaceutical companies of the USA in terms of income and capitalization are considered. It is determined that the United States has a significant role in regulating the global pharmaceutical market. The activities of the U.S. Federal Food and Drug Administration ensure a high level of safety and efficacy of medicines used around the world and increase trust in the U. S. pharmaceutical companies. It is further determined that one of the main features of the USA’s participation in the global pharmaceutical market is the strong position of the U.S. pharmaceutical companies in the market of innovative drugs. The costs of research and development by leading pharmaceutical companies are considered. The indicators of foreign trade in the U.S. pharmaceutical products are analyzed. The U. S. exports account for 9.4% of global pharmaceutical exports, the country ranks fourth in the ranking of world exporters. China, the Netherlands, Canada, Japan, and Germany were the main importers of the U. S. pharmaceutical products in 2022. On the other hand, the United States itself is the main importer of pharmaceutical products. The U. S. imports account for 17.4% of global pharmaceutical imports. Ireland, Germany and Switzerland are major exporters of pharmaceutical products to the United States. The article generalizes the main trends in the pharmaceutical market of the United States, influencing the prospects of their participation in the global pharmaceutical market. It is concluded that the USA has great prospects in the global pharmaceutical market. The country has a strong scientific base and developed infrastructure, which allows the U. S. pharmaceutical companies to be competitive in the global market and ensure sustainable development of the industry. Also, the United States has a large consumer market. It is determined that the United States may experience certain obstacles in the global pharmaceutical market due to the high cost of drug development, as well as high drug prices.
Risk-Oriented Management in the System of Economic Security of a Corporate Enterprise
Authors:   Sumy State University, Hrytsenko Larisa L. , Kozhushko Iryna O. ,   Sumy State University, Chepurko Viktoriia O. ,   Sumy State University, Perepelitsyn Hryhorii B. ,   Research Centre for Industrial Problems of Development of NAS of Ukraine
Published: October 2023

The article is devoted to the actual topic of ensuring the economic security of domestic enterprises in a dynamic and unpredictable environment. In order to determine a possible way for economic entities to predict and counteract the negative impact of risks, the concept of economic security of the economic entity and its main constituent elements were studied and the most important functions were also highlighted. The methodological principles of managing the economic security of the enterprise and risk management are compared, taking into account that the methodological principles of risk-oriented management in the process of ensuring the economic security of the enterprise have been developed. The developed conception includes, in particular, the coverage of all types of economic entity activity, balance, complexity and continuity. A process of the integration of risk-oriented management into the system of economic security of the enterprise and the main tasks in each of the stages are presented. It is determined that this process becomes effective only under the condition of continuous analysis of the system and monitoring of the main objects of the internal and external environment. In addition, the authors identified a number of limitations that arise in the process of integrating risk-oriented management into the economic security system of the enterprise. The main measures aimed at improving the efficiency of risk-oriented management are proposed. The theoretical value of the conducted research lies in the expansion of scientific views on risk-oriented management of the enterprise’s economic security system. The practical value lies in the formation of recommendations on the integration of risk-oriented management of economic security into the general hierarchical system of enterprise management in order to ensure the stability of functioning in the conditions of a dynamic external environment. We consider it appropriate to direct further research into the development of methodical approaches to assessing the efficiency of risk-oriented management of the enterprise’s economic security system
The Theoretical Aspects of Innovative Management in Increasing the Efficiency of Agricultural Enterprise
Authors:   Dnipro State Agrarian and Economic University, Minkovska Alyona V. , Molchanov Anton S. ,   Dnipro State Agrarian and Economic University
Published: October 2023

The aim of the article is to study the theoretical aspects of innovation management in order to improve the efficiency of an agricultural enterprise. The article emphasizes that innovative development is necessary for the efficient operation of enterprise, as it contributes to ensuring competitiveness, increasing efficiency, expanding market opportunities, as well as adapting to changes in the social and economic environment. It is noted that the relevance of innovation management lies in its ability to provide enterprises with competitiveness, adaptation to changes, development of talents, use of new technologies and achievement of sustainable development. A definition of the concept of «innovation management of an agrarian enterprise» has been proposed, which is an approach to management aimed at creating and implementing innovative solutions, processes and strategies in an agricultural enterprise in order to increase the efficiency and competitiveness of an enterprise in agriculture. It is determined that innovation management in the agricultural sector can contribute to improving the efficiency of enterprise with the help of the following main components: development and implementation of new technologies; innovative approaches to production; application of new production methods; innovations in the product portfolio; development of new products or improvement of the existing ones; management of innovative projects; fostering a culture of innovation. The introduction of innovation management allows the enterprise to maintain competitiveness, meet market requirements and efficiently use resources, which as a result contributes to increasing its efficiency.