bluuebunny/crossref_metadata_2025 huggingface dataset:
Efektifitas Pembelajaran Dengan Penggunaan Media Pembelajaran Berbasis Digital (Adobe Flash Pro CS5) Terhadap Hasil Belajar Peserta Didik SMA Pada Instructional Material Softball
Authors: Nugroho Arifin Ika , Sanjaya Pande Made Darma , Burhaein Erick
Published: February 2023

Penelitian ini memiliki tujuan untuk mengetahui: Efektifitas penggunaan media pembelajaran berbasis Digital Adobe Flash CS5 Professional dalam pembelajaran Permainan Softball di SMA N Plus Satap Wasur Merauke. Terdapat pengaruh atau tidak penggunaan media pembelajaran berbasis digital terhadap hasil belajar materi Permainan Softball pada siswa SMA N Wasur. Metode yangÂ  digunakan dalam penelitian ini metode eksperimen, dengan bentuk Quasi Experiment yaitu non-equivalent control group design. Subyek penelitian ini yaitu seluruh siswa kelas XI berjumlah 25 Siswa SMA N Plus Satap Wasur Merauke. Metode yang digunakan untuk mengumpulkan data yaitu instrumen tes . Didalam penelitian ini nantinya akan menjawab terkait mengetahui kemampuan pemahaman siswa pada pembelajaran Permainan Softball sebelum dan sesudah dan sesudah diberikan perlakuan dengan penggunaan media pembelajaran berbasis Digital Adobe Flash CS5 Professional di SMA N Plus Satap Wasur Merauke. Berdasarkan hasil analisis data dan pengujian hipotesis yang telah dilakukan maka dapat diketahui bahwa penggunaan media pembelajaran berbasis Digital Adobe Flash CS5 Professional berpengaruh terhadap hasil belajar siswa. Berdasarkan hasil perhitungan data posttest, diketahui bahwa nilai signifikansi menunjukkan angka 0,000< 0,05. dengan demikian Ho ditolak dan Ha diterima. Hal ini menujukan bahwa adanya peningkatan hasil belajar yang signifikan dalam kelompok yang diberi perlakuan dari penggunaan media pembelajaran berbasis Digital Adobe Flash CS5 Professional.
Cerita Bergambar Berbasis Dilema Moral Dan Kearifan Lokal Di Sekolah Dasar
Authors: Saputra Alpin Herman , Teguh Teguh
Published: February 2023

Banyak bahan bacaan yang tersedia untuk siswa sekolah dasar tetapi cenderung mewariskan nilai moral dan kurang memperhatikan perkembangan moral. Cerita bergambar berbasis pertimbangan moral bersifat konstruktif dalam kata lain tidak hanya mewariskan nilai moral tetapi juga mengembangkan nilai moral tersebut dengan bernalar. Cerita bergambar berbasis pertimbangan moral perlu diimbangi dengan kultur budaya Indonesia yang beragam guna memberikan pemahaman yang sesuai dengan karakteristik siswa Indonesia di berbagai daerah yang memiliki kearifan lokal, sehingga perlu peninjauan lebih lanjut mengenai pengembangan cerita bergambar berbasis pertimbangan moral dan kearifan lokal. Menghasilkan siswa yang memiliki kematangan pertimbangan moral dan juga tetap menjunjung nilai kearifan lokal. Penelitian ini menggunakan metode D&D tipe ADDIE. Hasilnya pengembangan cerita bergambar berbasis dilema moral dan kearifan lokal diperoleh naskah-naskah cerita dan ilustrasi gambar yang sesuai dengan karakteristik dan kognitif siswa sekolah dasar.
Free Speech Regimes and Democratic Vehemence
Authors: Yi Joseph
Published: February 2023

Liberal-democratic polities increasingly diverge on free speech, and such divergence fosters mutual animus (Doyle’s ‘vehemence’), which challenges current and future ties. A “procedural-rights” (PR) perspective protects the rights of individuals to express alternative viewpoints. Conversely, a “victim-rights” (VR) n perspective restricts speech that offends or psychologically harms victimized (marginalized) groups, although its advocates from political left and right disagree who are victims. I posit more animus between democratic polities with different rules of public discourse on a contested issue, i.e., different _discourse regimes_. The ruling elites in one discourse regime view that in another as allowing or committing violations of individual rights. They also access different information, as VR-oriented media report selective information. Information divergence is especially severe when one polity follows a VR-hegemonic regime that comprehensively restricts discourse. In Europe and North America, elites in polities (national and subnational) with diverging discourse regimes on ‘culture war’ issues frame each other as illiberal. Animus is particularly severe between East Asian democracies (South Korea, Japan), as one comprehensively restricts discourse on Japanese colonialism and the other does not. Conversely, the discourse regimes of South Korea and Japan converge on other issues, such as communist North Korea and China, which promotes bilateral dialogue.
Psycho-Emotional Impact of the First Wave of the COVID-19 Pandemic in Health Care Workers of a Large COVID-19 European Hospital
Authors: Sala Emma , Paraggio Emilio , Abrami Maria Angela , Tomasi Cesare , Tomasini Emanuela , Albini Elisa , Sansone Emanuele , Barlati Stefano , Vita Antonio , De Palma Giuseppe
Published: February 2023

INTRODUCTION The SARS-CoV-2 pandemic has had a massive impact on public health, not only physically but also psycho-emotionally, especially in occupational groups professionally engaged in the care of COVID-19 patients.

OBJECTIVES The study was performed in a leading European COVID-19 hospital to assess the psychological distress experienced by workers (HCWs) engaged in COVID-19 wards in the early pandemic phase.

METHODS The study population included 1229 workers from units taking care of SARS-CoV-2 patients. They were recruited by mailing them a questionnaire aimed at collecting the following information: 1) sociodemographic data; 2) depression, anxiety, and stress scales (DASS-21); 3) impact of event scale-revised (IES-R); 4) perceived stress scale (PSS); and 5) job interface analysis. The answers were collected via Google® forms and then statistically analysed. Regardless of the questionnaire outcome, psychological support was also offered on a voluntary basis.

RESULTS Approximately two-thirds of the study population reported no symptoms according to the DASS-21 scale. Similarly, according to the IES-R scale, approximately 36% of subjects were not impacted by clinically valuable events; the remaining workers manifested subclinical or clinically valuable and impact. On the PSS scale, only 3% of the workers did not manifest stress symptoms, while the remainder had stress symptoms but of mild magnitude. No statistically significant differences in the levels of depression investigated through different scales were apparent in the various occupational categories. Symptoms of anxiety, stress and depression were more pronounced in females, while higher stress levels were apparent in younger age groups. Only 51 workers, most of whom suffered from SARS-CoV-2 infection, required clinical psychological counseling, and more than half underwent subsequent psychological support.

CONCLUSIONS The obtained results are consistent with most literature data, whereby anxiety, depression and stress are associated with gender (female), age (18-44 _vs_ over 55) and having cared for patients with COVID-19.
Digital Identity and Promotion of Research Works – Analytical Study of Social Science Researchers at Taiwanese Institutions
Authors: Almassry Hazem , Eid Amel
Published: February 2023

This study aims to show the significance of a robust digital identity for researchers and examines the role that online platforms play in enhancing their research outputs. The study explores the digital identity of social science researchers at Taiwanese universities and evaluates the effect it has on promoting their research. To achieve that goal, we analyzed the researchers’ profiles on four platforms: Google Scholar, Research Gate, ORCID, and Twitter. The methodology used is a mixed-methods approach that combines qualitative and quantitative data collection and analysis techniques depending on measures or identity types: introduction, activity, and statistic.

The findings indicate that having a strong digital identity, demonstrated by a high number of well-maintained online profiles, significantly enhances the promotion of the researchers' outputs and that the existence of the three types of digital identity on the platforms vary depending on the features of each platform.
Diagnosing the Effect of Misalignment on a Rotating System using Simulation and Experimental Study
Authors: Hassan Luay Majid , Ali Jaafar Khalaf
Published: February 2023

Misalignment is one of the common causes of machine vibration. Understanding and practicing the fundamentals of rotating shaft parameters is the first step in reducing unnecessary vibration, reducing maintenance costs, and increasing machine uptime.  In the industrial setting, misaligned machines account for 50% of all machine downtime. The most frequent issue with rotating machinery that affects every industry is rotor shaft misalignment.  Consequently, misalignment defects can be qualitatively identified using condition monitoring based on vibration measurements. The present study employs vibration measurement method by Building a model that contains suggested defects and then using it in advanced simulation programs such as Ansys. and Validation of the results by comparing them with the results of experimental methods Validation results show that both numerical and experimental data are in good match regarding amplitude and frequency. The verification results proved that the frequencies that were extracted by using finite element techniques (simulation reading) agree with the frequencies that were extracted by the experimental (experimental reading) (100%).
MAHASISWA MEROKOK DAN TIDAK MEROKOK DI LINGKUNGAN STIKES SURYA GLOBAL YOGYAKARTA
Authors: Kuswoyo Dedy
Published: February 2023

Background: Smoking behavior has increased from 34.2% in 2007 to 36.3% in 2013, thus, it is predicted that it will boost to 1.6 milliar smoker in 2020 if the smoking cessation program fails. The high prevalence of smoking behavior is also found even in Islamic countries. Despite the understanding of Islamic value, thus, it requires an individual commitment to stop smoking. Meanwhile, the majority of students (90%) in Islamic Boarding House (Pesantren) Stikes Surya Global of Yogyakarta Special Region do not possess smoking behavior. Therefore, the main and supporting factors that influence non-smoking behavior in this Islamic environment need to be understood.Â  Objective: This study aims to investigate the main and supporting factors involved in this nonsmoking behavior in Islamic Boarding House (Pesantren) Stikes Surya Global of Yogyakarta Special Region.Â  Methods: This study was designed as a qualitative research with phenomenology approach to evaluate and analyze in-depth the non-smoking behavior among students from Islamic Boarding House (Pesantren) Stikes Surya Global in Yogyakarta, taken by maximun variation sampling technique. The variation included non-smoker status, former smoker, lecturer/murabbi and leader of pesantren/amir. Data were taken with in-depth interview and focus group discussion (FGD) following previous observation. Data validation was performed with data triangulation, using informant data from students, murabbi, and amir.Â  Results: The major factor affecting non-smoking behavior is the knowledge on smoking law according to Islam, the non-smoker informant believe that smoking is haram or forbidden whereas the smoker informant ensure that smoking is makruh or permitted but not recommended. Reinforcing factor affecting non-smoking behavior is the influence of program held by the boarding House or pesantren, social interaction in the House and role-model factor from the leader/amir of this Islamic boarding house. Conclusion: The factors affecting non-smoking behavior in Islamic Boarding House Stikes Surya Global of Yogyakarta Special Region is the knowledge and beliefs on Islamic taught on smoking, supported by the schoolâ€™s programs, social interaction and role-model from the leader/amir.
HUBUNGAN KEPATUHAN DIET DENGAN KEJADIAN KOMPLIKASI PADA PENDERITA DIABETES MELLITUS TIPE 2 DI PUSKESMAS GONDOKUSUMAN I YOGYAKARTA
Authors: Handayani Novia , Mahmudah Ani Mashunatul
Published: February 2023

Background: Adhering to a series of diets in people with type 2 diabetes is a big challenge to avoid complications. Diabetes mellitus is a long-term disease, so if neglected complication of diabetes mellitus disease can attack all the body part resulting from uncontrolled blood sugar level in people with diabetes. Objective: To know the relationship of diet compliance with the incidence of complications in patients with type 2 diabetes in Puskesmas Gondokusuman I Yogyakarta. Method: This research type is quantitative with Cross Sectional approach. Respondents in this study were 50 patients with type 2 diabetes and were taken with purposive sampling technique. Data analysis using Chi Square. Results: There was a significant relationship between dietary adherence and the incidence of complications in type 2 diabetes mellitus. This means that patients who adhere to the diet are likely to have very small complications. With result (p) <Î± that is 0,011 <0,05. Conclusion: The incidence of complications is strongly influenced by dietary adherence. Therefore it is necessary to increase the extension by health personnel about the importance of adhere to diet in patients with disbetes melitus properly so that no complications arise.
REGULATION OF THE ENERGY SPHERE IN UKRAINE DURING THE PERIOD OF EUROPEAN INTEGRATION: REGULATORY AND LEGAL BASIS
Authors:   Ternopil Ivan Puluj National Technical University, Matiichuk Liubomur
Published: February 2023

The article defines the aspects of the regulatory foundations of the regulation of the energy sector of Ukraine, which are possible conditions for the European integration of the state. Investigating the issue of regulation of the energy security system of the state, it is worth noting the complete lack of systematicity, as well as the lack of orderliness of regulatory and legal documents that ensure regulation of the energy sector. Regulatory and legal acts of the specified industry function under conditions of lobbying by individual subjects, under conditions of inconsistency in the priority directions of their development; the existence of regional energy markets, isolation of security positions of energy enterprises, ecological and technological requirements, standardization, licensing, etc. An essential aspect of forming physical protection of energy facilities is relying on business entities. The costs of ensuring the appropriate security are included in the gross costs upon prior agreement with the Regulator of Energy Markets. However, the Regulator currently does not have the legal authority to take into account such categories of expenses, which makes it impossible to legitimize the source of defense funding. It is worth noting that the energy infrastructure is not protected at the departmental level beforehand without appropriate coordination and coordination with other priority strategies and measures to ensure national security. The mentioned circumstances testify to threats to the energy security system due to the non-regulation of the legislative basis and foresee the need for significant improvement of mechanisms and tools of protection from the side of regulatory and legal support. The current circumstances of the economic system of Ukraine have caused changes in the energy legislation. At the moment, a new energy environment is being formed, which cannot be clarified by rigid regulatory documents. The implemented changes affect not only the peculiarities of the relationship between energy market subjects (producers, consumers, and the state) but also put pressure on the principles of regulation of the latter's activities; it refers to the application of EU approaches, the rejection of administrative levers for regulating the activity of markets and state paternalism, etc. The result is the emergence of new threats to the uninterrupted functioning of the country's energy sector due to the use of energy methods as an analog of "energy weapons." In turn, the previously accepted mechanisms and tools of management activity in the energy security system should be reviewed.
DESIGN THINKING AS A TOOL OF ORGANIZATIONAL LEARNING
Authors:   National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute”, Sytnik Natalia , Perminova Svitlana ,   National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute”, Chuprina Margarita ,   National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute”
Published: February 2023

Design has evolved beyond the creation of individual objects. The change in business paradigm is based on a revolutionary rethinking of the role of design: from a tool of product aesthetic decoration at the final stage of development design transforms into a tool of creation of new value for the consumer. Organizations now strive to learn to think like designers and apply design principles to new product and organizational development. Design thinking research has traditionally focused on the practical aspects of using design tools and organizing the design thinking process. In the context of organizational learning, internal organizational consequences of design thinking and its impact on the development of individual and organizational competence remain understudied. The purpose of the article was to explore the role of design thinking as a tool for enhancing organizational competence. It is shown that the sequence of design thinking stages corresponds to the full cycle of knowledge management, starting from the identification and capture of new knowledge to the verification of the viability of the proposed solutions. This allows participants to receive quick feedback and immediately assess the effectiveness of the proposed solution, which has a positive learning effect. Participation in design projects becomes an important tool of organizational learning due to: better understanding of consumer needs; practical mastery of technology-specific design thinking methods that can be used in other projects; experience of interaction with consumers (stage of empathy, co-design and prototype testing); experience in generating ideas and prototyping them; formation of a designer way of thinking, characterized by a combination of intuitive, analytical and abductive thinking. Deeper, systematic learning, which results in the formation of design competencies at the organizational level, occurs when theoretical generalizations based on the empirical experience of design thinking go beyond the boundaries of the studied object. Further research could be aimed at developing a deeper understanding of the managerial and organizational implications of experiential learning in design projects.
THE ENTERPRISE'S INTERNATIONAL COMPETITIVENESS MANAGEMENT DESIGN DEVELOPMENT UNDER THE LOGISTICS PARADIGM
Authors:   National Technical University «Kharkiv Polytechnic Institute», Ran Huo
Published: February 2023

The issue of developing an enterprise's logistics system's ability to support existing competitive advantages and business capabilities should be significantly updated, especially under the conditions of market struggle complications and business activity general level acceleration. Such a development becomes even more critical for economic entities involved in international interaction. The article aims is developing the theoretical and methodological foundations for ensuring the enterprise's competitiveness subject area improvement on a logistics basis. This aim has been achieved through a set of hypotheses about considering the impact of logistics paradigm changes on the parameters and factors of the company's competitive positioning. The central hypothesis is that the parameters of the logistics management design determine and are determined by the economic entity's competitive status. A series of additional hypotheses have been formed, which expand and detail the central assumption. These are the following hypotheses: the place of the economic entity within the international logistics chain defined the point of view on competition and considered it a synergistic reality; competitiveness management improvement must be based on the business-process system with its future digitalization and optimization; the logistics system stability is achieved through forming the sufficient potential for supporting the enterprise's international competitiveness and optimizing its supply chain position. The proposed hypotheses help develop practical recommendations about the enterprise's competitiveness management system synthesis and deployment, which considers the international context of the global logistics network activity. The differences between logistics management and control of an enterprise's logistics operations has been defined. The control of business process parameters, competitive advantages development, and enterprise's logistics activities improvement have been aggregated into the enterprise's competitiveness management framework. The description formalizing of the offered control contours made it possible to distribute the levers and tools for the managerial influence on the relevant management subjects implementation.
METHODOLOGICAL PRINCIPLES OF REGULATION THE ISSUANCE AND CIRCULATION OF DIGITAL CURRENCES BY CENTRAL BANKS
Authors:   Ivan Franko National University of Lviv, Mishchenko Svitlana , Naumenkova Svitlana ,   Taras Shevchenko National University of Kyiv
Published: February 2023

The article provides a comprehensive analysis of the methodological and practical aspects of regulating the processes of designing, issuing, using and circulating digital currencies of central banks. It has been proven that the process of digitalization of money is a fundamentally new objective stage in the organization of the functioning of national monetary and financial systems and the activities of central banks. Peculiarities and problems related to the regulation of the cryptocurrency market have been identified. The advantages and disadvantages of the principles and key characteristics of the design, issuance, use and circulation of digital currencies of central banks proposed by international financial organizations and central banks of individual countries of the world are characterized. It was determined that the process of regulating the issuance and circulation of digital currencies by central banks is still in its infancy and is characterized by a wide range of approaches to the implementation of regulatory activities and performance of control functions. Taking into account the global nature of digitalization of money and financial markets, the main directions of international coordination of central banks' activities in the field of introduction of uniform technical, technological, environmental and organizational approaches and standards to design, release, ensuring information confidentiality, support of financial inclusion, security and competition in the payment market have been determined in the process of using digital money with the aim of forming a political and regulatory environment agreed with all interested parties for their acceptance by society, as well as ensuring reliable mechanisms of regulation and control over the issue, use and circulation in the interests of the state and citizens. The main principles of the organization of regulation of the issue and circulation of digital currencies are characterized, the directions of improvement of the organization of interstate and national regulation of the circulation of digital currencies of central banks are substantiated with the aim of increasing the efficiency of calculations in the national economy and making cross-border payments, as well as ensuring a high level of monetary sovereignty of the country.
DIGITALIZATION OF REGULATION AND SUPERVISION OF THE ACTIVITIES OF FINANCIAL INSTITUTIONS
Authors:   Institute for Economics and Forecasting of the National Academy of Sciences of Ukraine, Mishchenko Volodymyr
Published: February 2023

The article examines the peculiarities of the processes of organizing regulation and supervision of the activities of institutions of the financial sector with the help of modern information, communication and digital technologies, an analysis of the practice of digital transformations in the financial sector based on the use of digital channels of financial customer service is carried out, the factors, conditions and problems preventing the introduction of new supervisory and regulatory technologies in Ukraine are identified. It is proven that the development of digital technologies in the financial sector has formed a fundamentally new approach to the interaction of financial institutions, consumers of financial services and regulators based on the creation and functioning of digital ecosystems. The factors that determine the need for the development and use of new supervisory and regulatory technologies and mechanisms are characterized, the main ones of which are the activation of the processes of digital transformation of the financial sector, the creation of digital financial institutions, the introduction of digital lending models, the transfer of certain types of activities to cloud services and the strengthening of interaction with decentralized financial markets. The conditions, advantages and disadvantages of using the complex of Suptech and Regtech digital technologies are determined, as well as the main results of their implementation for regulators and financial institutions, taking into account the prospects of further digitization of the financial sector. It has been proven that the main advantages of using Suptech and Regtech technologies are ensuring a high level of consolidation of information resources and effective digital interaction between regulators and financial institutions, simplifying the implementation of regulatory requirements, reducing administrative costs for their compliance, expanding the scope of supervision, simplifying the processes of preparation and reporting, increasing the effectiveness of risk monitoring and management. Recommendations for the introduction of new regulatory and supervisory technologies in the financial sector have been developed, a structural and logical scheme for the organization of regulation and supervision of the activities of financial institutions based on Regtech and Suptech technologies has been proposed, and the main areas of improvement of regulatory and supervisory mechanisms based on the use of such modern digital technologies have been identified as artificial intelligence, Big Data, cloud computing and machine learning in order to ensure the efficient and stable functioning and development of the financial sector of Ukraine.
FINTECH ECOSYSTEM IN THE FINANCIAL SERVICES MARKET: FEATURES, FORMS OF INTERACTION AND DEVELOPMENT
Authors:   Odesа Polytechnic National University, Yatskevych Inna
Published: February 2023

The purpose of the article is to study the essence, peculiarities of the formation and development of the FinTech ecosystem on the financial market in the conditions of negative dynamics of the external environment. the paper substantiates that the main driving force of the transformation of the financial services market is a sharp change in the behavior of consumers of financial services and the associated change in requirements, which traditional participants of the financial market are no longer able to satisfy due to the impact of the development of digitalization. The study of the essence of the concept of "ecosystem" made it possible to determine that there is no single concept. The work determined that the FinTech ecosystem in the financial services market is a direct intermediary that does not issue any financial obligations of its own, does not assume financial risks and first searches for consumers of financial resources (borrowers), and then - suppliers (creditors). It is substantiated that FinTech ecosystems are the creation of a marketplace, which is defined by the main components created by the owner of the marketplace, and supplemented by applications by independent participants, additional services on the periphery, which go beyond the financial market and provide services and services for customers in various industries. The work determined that the FinTech ecosystem is capable of combining a large number of different types of services (products) on one financial marketplace, while using partner participants, startups (FinTech projects, innovative services in the financial sphere), regulators (the Central Bank of Ukraine, interested ministries) and infrastructure participants (banks, payment systems, accelerators, incubators, FinTech hubs, investors). The features of the FinTech ecosystem are identified, the meaning of the "win-win" principle and the prospects for its development are revealed. It was determined that the FinTech ecosystem in the financial services market is a network of interconnected participants-partners on mutually beneficial terms with the aim of providing financial services and integrating depending on the requirements of the client and the external environment with the aim of obtaining a synergistic effect.
SOME ASPECTS OF ACCOUNTING AND ANALYSIS OF INCOME OF INDUSTRIAL ENTERPRISES
Authors:   Oles Honchar Dnipro National University, Bondarenko Natalya , Honchar Kseniia ,   Oles Honchar Dnipro National University
Published: February 2023

The effectiveness of management decisions largely depends on timely receipt of information about economic operations. The main source of such information is accounting, which serves the economic activity of a certain enterprise and should take into account its peculiarities as much as possible. A properly organized income accounting system has a significant impact on the strategic success of business entities, since the formation of the financial result of the enterprise's activity and its further functioning in the long term depends on it, but in practice a significant number of domestic enterprises neglect the rational organization of accounting, which in general affects the general management of the enterprise. Income is the result of economic activity and a significant indicator in the system of evaluating the effectiveness of the enterprise's activity, the degree of its reliability and financial well-being. The topicality of the topic is related to the insufficient disclosure of the features of the accounting of the income of industrial enterprises, which affects the correctness and timeliness of their display in the accounting. The purpose of the article is to highlight the aspects of revenue accounting and assess the trends of their current level at industrial enterprises. The study was conducted using analysis, generalization, grouping, and comparison. The graphical method was applied to illustrate the research findings. The article found out that the income management system at enterprises cannot fully exist without proper regulatory and legal support for their accounting. Commonalities and differences regarding income accounting according to national and international standards are revealed. The authors considered the elements of the accounting policy in relation to income and proposed its addition in the part of the period of attribution of income to financial results, which reduces the risk of distortion of reporting indicators. The dynamics and percentage composition of the revenues of domestic enterprises were studied. The structure of revenues of enterprises in Ukraine by industry in 2016 and 2020 was analyzed. The value of income for the enterprises of the industrial complex and their impact on the financial condition was established using the example of «Yuzhnoye state design office».
ACCOUNTING AND TAXATION OF TRANSACTIONS WITH FIXED ASSETS UNDER IFRS AND NATIONAL TAX LEGISLATION
Authors:   National Aviation University, Ovsiuk Nina , Afanasieva Inna ,   National Aviation University, Zviriuk Oleksii ,   National Aviation University
Published: February 2023

The global scope of application of IFRS and their use in Ukraine continues to expand. On the one hand, enterprises enter the platform of international business and increase their international investments. As a result, the number of business entities that apply IFRS for accounting and reporting on the results of their economic activity is increasing. The possibility for Ukrainian enterprises to keep accounting records according to international standards necessitates the training of accountants - specialists in the use of IFRS, as well as the formation of accounting policies of business entities in accordance with international standards. Objects of fixed assets represent a significant part of the property of almost every enterprise. The cost of such objects is usually quite significant, but the business entity has the right to include to it in the composition of costs that are taken into account when calculating the object of taxation only in part of the accrued depreciation, therefore, the value of the object of fixed assets that is being depreciated is gradually transferred, at the expense of the enterprise. The fixed assets of the business entity are diverse in their composition and purpose. A group of fixed assets is defined as a collection of non-current material assets of the same type in terms of technical characteristics, purpose and terms of use. The basis of effective organization of fixed assets’ accounting is compliance with the principle of their classification. The current version of the Tax Code of Ukraine contains rules according to which, for the purposes of determining the object of taxation with income tax, the original (revalued) value of fixed assets cannot be increased by the amount of the company's expenses related to the repair or improvement of fixed assets. Along with this, the original (revalued) value of fixed assets for similar purposes cannot be increased by the amount of indexation. The specified changes to the Tax Code were taken into account in the latest version of the Methodological recommendations for accounting for fixed assets. IFRS provide for the reflection in the company's accounting system of reclassified fixed assets at fair value, taking into account that these assets are intended for sale, and if their fair value equals the book value, then the financial results will not be adjusted. Fixed assets play an important role in the production process, as they are repeatedly used by the economic entity as means of labor, and their value is gradually transferred to the cost of products, works and services. In this regard, rational accounting and taxation of operations with fixed assets is important and necessary, especially in the conditions of modern challenges.
STUDY OF THE DYNAMICS OF TOURIST FLOWS IN UKRAINE
Authors:   West Ukrainian National University, Aliluiko Andrii , Aliluiko Maria ,   Ternopil Volodymyr Hnatiuk National Pedagogical University
Published: February 2023

The article examines and analyzes the state and economic development of the tourist market of Ukraine. The tourism sector is one of the strategic sectors of the economy, through which further socio-economic development of the state takes place. The tourism industry is an important factor in improving the quality of life in Ukraine, creating additional jobs, replenishing the state's foreign exchange reserves and increasing its authority in the international arena. Economic processes in the tourism industry that change over time can be studied on the basis of linear and nonlinear Dynamic models. The article applies an economic and mathematical model of competition of the Lotki - Volterra type, which describes the dynamics of changes in market shares by types of tourism (inbound, outbound, domestic). The projected market share by type of tourism is calculated within the framework of the proposed model. Unlike classical econometric models of competition, the Lotka-Volterra economic model allows us to fully assess the dynamics of economic processes, achieve a state of equilibrium of the studied competitive systems, and theoretically predict and control the main parameters of the model. A mathematical dependence of the dynamics of changes in the income of tour operators and travel agents on the number of tourists is also constructed. In the course of the research, methods of statistical analysis, methods of economic and mathematical modeling were used to determine the share of the tourist market and its dynamics. As a result of the study, it was found that the rate of income change is most influenced by the number of incoming tourists. A decrease in the flow of domestic tourists has a negative impact on income growth. According to the constructed Lotkа-Volterra competitive model, there is a decrease in the share of incoming and domestic tourists. The development of inbound tourism, the share of which in Ukraine has remained the smallest since 2005, will significantly increase the income of tour operators and travel agencies. These dynamic models allow you to analyze processes in the tourism industry, perform forecast assessments, develop a strategy, make management decisions and carry out planning at various levels.
DGLB AS AN INSTRUMENT OF INFLUENCE ON MONETARY AND FISCAL REGULATION IN UKRAINE
Authors:   Lviv Polytechnic National University, Khoma Iryna , Antoshchuk Illia ,   Lviv Polytechnic National University
Published: February 2023

The article is devoted to the study of the impact of domestic government loan bonds on the mechanisms of monetary and fiscal state regulation in Ukraine. The relevance of this study was to investigate how government bonds affect the instruments of fiscal and monetary policy, as well as to find out how promising the development of the government bond market in Ukraine is, especially in the current conditions of crisis and instability. The object of the study is the processes of influence of domestic government loan bonds on the mechanism of monetary regulation in Ukraine. The subject of the study is the theoretical and methodological provisions for determining the impact of domestic government loan bonds on monetary and fiscal policy in Ukraine. The current state of the DGLB market in Ukraine was investigated and the main factors affecting the formation of demand for these securities were determined. The dynamics of the weighted average yield of hryvnia government bonds over the past five years were also analyzed and the main factors affecting its dynamics were identified. Using Pearson correlation coefficient, the value was calculated and the correlation between the yield of government bonds and the value of the discount rate of the National Bank of Ukraine was determined, the value of the coefficient indicates the existence of a strong direct correlation between these indicators. The next step was to determine the role of the yield of DGLB in the mechanism of monetary regulation, and based on this a cycle was modelled which begins with a change in the discount rate, passes through a change in the demand for DGLB, and ends when the rate of inflation changes under the influence of previous factors. Thus, it was proven that with an unchanged supply of foreign currency, due to the increase in demand for hryvnia government bonds from non-residents, the rate of inflation slows down. Also, forecasting of the yield of government bonds was carried out using a one-factor regression equation, taking as a basis the data of the discount rate forecasted by the National Bank. The last element of the study was the determination of the correlation between the dynamics of DGLB yields and the hryvnia to US dollar exchange rate. Based on the analysis, the value of the Pearson correlation coefficient between these indicators was calculated for different values of time lags, and it was determined that the coefficient reaches its highest value with a time lag of 10 months.
FEATURES OF THE FORMATION AND IMPLEMENTATION OF SMART CONTRACTS IN UKRAINE
Authors: Bortnikova Maryana , Chyrkova Yuliia ,   Lviv Polytechnic National University
Published: February 2023

The emergence of cryptocurrencies and blockchain technology, the development of information technologies and international electronic commerce have led to the formation of a new type of civil law contracts, namely smart contracts. The use of mathematical algorithms in the implementation of smart contracts contributes to reducing the costs of organizing business relations, speeding up the implementation of agreements between business partners and increasing the level of security in the process of their cooperation. Investigating the issue of conclusion and implementation of smart contracts, its key elements are given, namely: the parties to the contract, who, on the basis of an electronic digital signature, agree or reject previous agreements; the subject of the contract and the availability of tools necessary for its implementation; an algorithm that accurately describes the conditions for executing a smart contract; a decentralized platform in which the algorithm of the smart contract itself is written, the algorithm in which the specific conditions for the execution of the smart contract are described. The article highlights the program-coordinating, protective, guarantee and security functions of smart contracts. The comparative characteristics of a smart contract with a civil law contract are given. The main advantages and disadvantages of the formation and implementation of smart contracts in Ukraine are grouped. The conclusion of smart contracts in Ukraine entails certain risks associated with the legal regulation of such contracts, in particular when determining their legal status. A technology for the development and signing of a smart contract as an innovative tool for contractual relations has been formed, which provides for the implementation of the following stages: determining business conditions and requirements for a smart contract, choosing a blockchain platform, selecting tools for developing a smart contract, developing a smart contract and auditing smart contract, deploying and signing a smart contract. Smart contracts are successfully used in various fields, such as: international settlements, securities transactions, banking, real estate, international e-commerce, recruiting, insurance, marketing and logistics, public and administrative services, agricultural sector, energy, medicine, etc.
BASIC COMPONENTS OF THE ORGANIZATIONAL AND ECONOMIC MECHANISM OF THE CORPORATE MANAGEMENT OF THE ENTERPRISE IN HAZARDOUS CONDITIONS
Authors:   Educational and Scientific Institute of Management, Economics and Business, Interregional Academy of Personnel Management, Kalina Iryna , Zavgorodnia Anastasiia ,   Educational and Scientific Institute of Management, Economics and Business, Interregional Academy of Personnel Management
Published: February 2023

Enterprise development is an integral part of corporate governance. Despite the dangerous factors and fierce competition, enterprises aim to organize, form and develop corporate governance at the enterprise, which is the driving force for new economic achievements both for the enterprise itself and for the emotional and functional satisfaction of consumers, as well as for the economic prosperity of the state. Corporate management in dangerous conditions should be interpreted as management, which is carried out, firstly, not only through the distribution of management functions among executors, secondly, through the distribution of objects and results of activities among members of the corporation, thirdly, through the integration of financial resources and changes owners (increase or decrease in their number) through the purchase and sale of corporation shares on the financial market. According to this interpretation, corporate governance should focus on regulating the interests, motives, awareness of social roles and statuses, models and strategies of behavior of individuals-corporators, thus exerting an indirect influence on the formation of the space of corporate relations at the expense of the organizational and economic mechanism. The main components of the organizational and economic mechanism of the corporate management of the enterprise are: regulatory and legal support, which consists of the rules of corporate responsibility at the enterprise in dangerous languages, criteria and principles of reconciliation of the interests of participants in corporate relations and the general impact of regulatory and legal acts that change in the conditions of martial law ; organizational and economic support, which includes: a system of goals and strategies, forms and methods of planning, factors and resources of corporate management; and information-management, which applies management decisions to control, ensure and regulate the corporate situation and conflicts. All these components lead to the effective operation of the enterprise and the development of corporate management. The organizational and economic mechanism of the enterprise's corporate management flexibly responds to any organizational changes or the influence of external factors.
OUTSOURCING OF INFORMATION TECHNOLOGIES AS A TOOL FOR OPTIMIZING ENTERPRISE ACTIVITIES
Authors:   Lviv Polytechnic National University, Ohinok Solomiya , Fedun Maryanna ,   Lviv Polytechnic National University, Bespaluk Khrystyna ,   Ivan Franko National University of Lviv
Published: February 2023

Outsourcing makes it possible to reduce the company's costs and obtain the necessary services that the company cannot provide on its own. Despite certain shortcomings, it can be argued that outsourcing today is one of the most effective tools to improve the company's competitiveness. It is carried out by focusing on functions or business processes that enterprises prioritize. It helps reduce company costs, access previously unavailable resources and new technologies, and reduce the company's investment in non-core industries. The country's involvement in international outsourcing increases its competitiveness and strengthens its position in the world economic arena. Ukraine is attractive to foreign companies primarily due to highly qualified personnel, lower wages, and access to cheaper resources. This, in turn, promotes the inflow of foreign capital, new investments, and innovations to the country. At the current stage of economic development, competitiveness is one of the priority tasks of firms and large corporations, which should be based on an effective strategy for achieving this goal. In the conditions of increased international competition, managing companies requires constant improvement and an innovative approach. One of the most effective methods is outsourcing, a phenomenon of the 20th century, which is a crucial tool that contributes to strengthening the competitiveness of an enterprise by focusing on priority functions or business processes. For a successful business, enterprises must be able to adapt and accept new innovative challenges, constantly looking for ways to improve the production process. Therefore, this determines the relevance of research on this topic. The article explored that IT outsourcing involves the transfer of functions related to information technology by an enterprise to a third-party company that provides IT services, for which information technology is the core business. It has also been proven that IT outsourcing enables companies to reduce their IT infrastructure maintenance costs, allows them to concentrate on the company's specific activities, reduces the burden on personnel, and increases the efficiency of performing IT tasks at the expense of qualified specialists.