bluuebunny/crossref_metadata_2025 huggingface dataset:
Use of artificial intelligence methods to assess competencies during testing
Authors: Gusyatnikov V. N. , Sokolova T. N. , Bezrukov A. I. , Kayukova I. V.
Published: December 2023

According to modern standards of higher education (FSES 3++), teaching is aimed at developing a set of universal, general professional, and professional competencies in a graduate. In this regard, the problem of assessing the level of their formation arises. Since competence is a multidisciplinary concept, its assessment requires designing a task that simulates a real situation, which may require complex knowledge and skills related to different areas of knowledge. One of the modern tools for current and final control is computer testing. In this case, during one testing session, it is desirable to evaluate several competencies at once with a limited number of tasks. The task is relevant, because in the currently used classical one-dimensional one-, two- and three-parameter Rasch—Birnbaum models, it is assumed that all tasks in the test belong to the same area of knowledge.

The purpose of the article is to propose a methodology for the intellectual assessment of several competencies based on the results of one testing session, based on the modification of the Bayes algorithm, in which the choice of the next task is carried out as a result of analyzing the entropy (uncertainty) of the subject’s attribution to typical combinations (patterns) of preparedness levels for different competencies.

An original technique for regularizing the Bayes algorithm based on the assessment of the change in the entropy of the probability distribution over patterns and the Kullback—Leibler divergence has been developed, which makes it possible to identify the moment when the student gives an answer that does not correspond to what is expected from them, based on the analysis of previous answers. The proposed technique not only increases the stability of the Bayes algorithm for measuring the probability of a student belonging to a given pattern by slightly increasing the required number of tasks but also allows to model the actions of an examiner in the process of competencies assessment. In general, the developed approach makes it possible to objectively assess the levels of formation of several competencies based on the results of single test.
Examining the Impact of Study Habits and Learning Styles on Academic Performance in Islamic Religious Studies
Authors: Harahap Sri Rezeki , Halimah Siti , Walad Ahkas Akmal
Published: December 2023

This study aimed to determine: 1) The contribution of study habits to the learning outcomes of Islamic religious education students. 2) The contribution of learning styles to the learning outcomes of Islamic religious education students, and 3) The contribution of learning habits and learning styles to the learning outcomes of Islamic religious education students. This type of research is quantitative, with the research design used ex post facto. The data collection tool uses a research instrument in the form of a questionnaire to obtain information about study habits and student learning styles, and documentation is used to obtain information about student learning outcomes, with a sample size of 73 students from a total population of 330. The study concluded that 1) Study habits contributed to 43.5% of students' learning outcomes in Islamic religious education. 2) Learning style contributes to the Islamic religious education learning outcomes of students of 18.1. These findings indicate that learning style is one of the determining pillars for increasing student Islamic religious education learning outcomes, and 3) study habits and learning styles together contribute to learning outcomes by 61.4%. In comparison, the remaining 38.6% comes from outside the variables of this study. The findings recommend that academic performance can be improved through study habits and learning styles.
A percepção do enfermeiro sobre a contribuição das práticas de estágios extracurriculares para sua formação
Authors: Almeida Inez Silva de , Bazílio Mayara da Silva , Pimentel Maria Regina Araújo Reicherte , Fernandes Juliana de Souza , Cardoso Fernanda Martins , Andrade Carlana Santos Grimaldi Cabral de
Published: December 2023

Objetivo: Analisar a percepção do enfermeiro sobre a contribuição das práticas de promoção da saúde em estágios extracurriculares, para a sua formação. Estudo qualitativo, descritivo, exploratório. O cenário foi um ambulatório de um hospital do estado do Rio de Janeiro. As participantes da pesquisa foram 9 enfermeiras. A técnica de coleta de dados ocorreu por meio de entrevista semi-estruturada, entre julho e agosto de 2021. Utilizou-se a análise de conteúdo de Bardin. A partir dos depoimentos emergiram duas categorias: Percepção do processo de promoção da saúde: mudanças na visão de mundo e Percepção do estágio para a bolsista: mudanças para a formação. Para as ex-bolsistas, os estágios extracurriculares desenvolvem na prática teorias que foram fomentadas em seu período de formação. As ações educativas dos projetos proporcionaram a aquisição de novos conhecimentos, a partir da interação com a clientela.
THE THEORY OF MONEY AND CREDIT IN THE VIEWS OF MODERN MONETARISTS
Authors:   King Danylo University, Ivashkiv Taras , Tymots Myroslava ,   King Danylo University
Published: December 2023

The article discusses the main provisions and ideas of the new monetarists. Unlike the "classical" monetarism, the new one is the result of the challenges that arise in modern economies and the partial inability of classical monetary instruments to adequately influence the money and financial markets. The main ideas and approaches of modern new monetarists are that the use of the main monetary policy instruments has different efficiency and time lags. This is due to the fact that specific economic decision makers at the macro level make decisions about spending money or obtaining a loan. To take this fact into account, new models of money and credit need to be created using microanalysis tools and institutionalism. It should not be forgotten that money or credit markets at different economic levels can be differentiated or homogeneous, so there can be "friction" between money market participants and economic phenomena or, on the contrary, they can go smoothly and without any complications or losses. The new monetarists also drew attention to the fact that the money market is subject to the phenomena of "sticky" prices, "menu costs," bank raids, and "noise search." Representatives of the new monetarism analyzed in detail the role of central banks and electronic money. As they point out, the role of central banks will grow and their influence will become so significant that they can only announce the need to raise or lower interest rates without conducting real financial transactions, and the market will do everything in the right direction. According to the new monetarists, electronic money is in its infancy and its potential is still unexplored, but it is real and should be taken into account when developing monetary policy. According to the new monetarists, the market is significantly influenced not only by money transactions and the money supply that serves them, but also by credit and the processes that arise around it. While classical monetarism regulates the money supply through the money supply, the discount rate, and the purchase/sale of securities, modern monetarists believe that the money supply is influenced by the supply of credit funds and imperfect market information.
ANALYSIS OF THE DEFINITION OF "STATE AID TO BUSINESS ENTITIES" AND ITS FEATURES
Authors:   State Tax University, Andrukhovych Dana
Published: December 2023

The article considers a comprehensive analysis of scientific approaches on the basis of national legislation and according to EU standards understanding of the concept of "state aid to economic entities." The key features of this concept are defined. It is concluded that there is a distinction between such concepts as "state aid" and "state support." If "state support" is understood as one of the means of state regulation of economic activity, then the concept of "state assistance" should be considered as a broader concept, consisting in the targeted influence of the state on the activities of economic entities (administrative, financial and other mechanisms aimed at ensuring the interests of economic entities, streamlining their activities, providing them with financial assistance, etc.). For Ukraine, the role of the state in regulating entrepreneurship is traditionally decisive, and during the period of hostilities it became especially important. In the plane of the tasks of state aid lies the state adjustment of financial flows in the economy and their direction to the needs of balanced structural development. For the post-war recovery, the key task will be to radically update the system of regulation of entrepreneurial activity in Ukraine in order to simplify the rules of doing business and eliminate corruption elements that are the main obstacles to the development of domestic business and the arrival of foreign capital. State aid is used mainly in crisis periods, either for a separate enterprise, a group of enterprises, or for the state as a whole. State aid actually has a corrective effect on competition and trade by introducing various instruments, including subsidies, tax incentives and other forms of state concessions in favor of certain firms. The existence of a variety of types and forms of state assistance to business entities is highlighted. To date, there is no single approach to understanding the content and essence of the effectiveness of the use of public funds, including in the process of providing state assistance. State aid is of particular importance in the period of economic recession and crises, when negative changes in market conditions suppress entrepreneurial activity.
MODELS FOR ENSURING THE WELL-BEING OF THE COMPANY'S STAFF
Authors:   Kyiv National University of Technology and Design, Vartanova Olena , Maliarenko Iia ,   Kyiv National University of Technology and Design
Published: December 2023

The article is devoted to the models of well-being and their comparative analysis in order to expand the understanding of the essence of this concept and in the context of forming a corporate strategy for staff well-being. A review of the various models of well-being that exist in the current literature has allowed us to identify the main structural components and key elements that make up this concept in different contexts. This article aims to study and summarise different approaches to understanding well-being, including scientific theories, socio-economic models, psychological and cultural definitions. An extended analysis of different models of well-being in the context of different scientific disciplines helped to identify common aspects and differences between them, which will contribute to a more complete and comprehensive understanding of this concept. Different approaches to defining and understanding well-being were considered, taking into account factors such as social justice, economic development, psychological comfort and health. This allowed to identify important aspects that affect the formation of well-being models in the modern world and will contribute to the development of integrated approaches in the formation of corporate HR strategy at the enterprise. The relevance of this scientific article lies in the need to clarify and systematise various approaches to understanding the concept of "well-being". Modern society is faced with various interpretations and models of this concept, which makes it difficult to understand the essence and components of well-being. Our article has made an important contribution to the development of the theoretical framework, and a comparative analysis of existing approaches has allowed us to identify common and distinctive features in different models of well-being. The identification of the main elements and structural components of well-being has made it possible to create a more complete and comprehensive understanding of this concept, which in turn will contribute to the development of scientific research, practical applications and policy implementation in order to improve the quality of life and well-being of society as a whole. This article provides a thorough analysis of various theoretical approaches to the definition of "employee well-being" and discusses the lack of consensus on this concept. In addition, the article emphasises the need for a comprehensive approach to managing employee well-being, highlighting the link between employee well-being and specific management practices, company performance and human resource management.
MANAGEMENT OF BUSINESS PROCESSES OF COMPANIES: MODERN TOOLS AND PRIORITY AREAS
Authors:   West Ukrainian National University, Liakhovych Larysa
Published: December 2023

The article is devoted to the problem of business process management in companies. To achieve the objectives of the study, the following general scientific methods were used: analysis and synthesis, induction and deduction (to determine the benefits and consequences of using business process management by companies); generalisation (to systematise the results obtained and formulate conclusions from the study in terms of priority areas and modern tools for managing business processes in companies). The paper considers the essence of business process management as a promising approach to solving the problems of flexibility, scalability and efficiency of a company, achieving its strategic business goals and solving specific tasks. Its types are presented and characterised: humanoriented, document-oriented, and integration-oriented. The growth factors of the business process management market are highlighted: the introduction of various technological advances, the growing trend towards automation in various industries, and increased integration with the Internet of Things. To manage business processes, companies use a variety of tools that are a valuable addition to their technology portfolios. The publication examines and describes modern business process management tools in terms of their documentation, analysis, evaluation, development and implementation, ensuring operational excellence and transformation, workflow management, including real-time management, optimisation and automation. In general, the use of these tools will significantly improve the practices of developing and improving internal and external processes, allowing them to be flexible and effective in the face of dynamic changes in the industry environment. The research outlines the priority areas of business process management: setting up and automating workflows; ensuring visibility and control of business processes; making effective business decisions, minimising costs; integrating workflows, ensuring operational flexibility; identifying bottlenecks and operational shortcomings; ensuring security and effective risk management.
GROUPING OF TRENDS IN ENTERPRISE MANAGEMENT IN TERMS OF TRANSFORMATION OF KEY BUSINESS PROCESSES
Authors:   Donbass State Engineering Academy, Pidhora Yelyzaveta , Kasianiuk Serhiy ,   Donbass State Engineering Academy, Serbina Tetiana ,   Donbass State Engineering Academy
Published: December 2023

The article examines changes in approaches to enterprise management in connection with the systemic reformatting of the business unit's production platform. The future of the enterprise is expected to be characterized by digitization, the introduction of technologies using artificial intelligence, the reconfiguration of business models under the influence of new technologies and changes in consumer demand, the deepening of social and environmental responsibility, and the globalization of international trade. In the future, the company's business processes will be transformed into new forms based on the automation of structural elements, personalization of communications with customers, technology integration, and the use of promising economic models. As the work environment changes, so does the employee, who is primarily required to work with digital technologies, use various applications and platforms, adopt innovative production approaches, be flexible, and be able to quickly adapt to changing market trends. This study examines the evolution of leadership qualities for the effective management of a digital enterprise. The focus of managerial competencies will gradually shift to flexibility, creativity, intercultural competence, and digital literacy, which will eventually become the fundamental basis for the effective functioning of the enterprise. The organization of management activities is closely linked to personnel assessment, which allows for identify problematic issues and evaluate the work of the workforce, is the basis for planning personnel development and ultimately assesses the effectiveness of managers, managers in terms of achieving goals, the ability to motivate colleagues, manage processes and develop a team. A clear understanding of the stages of applying the main HR assessment methods, namely key performance indicators (KPIs), 360-degree assessment, assessment center and self-assessment procedures, will allow you to effectively apply these tools in your business practice. Human resources management will continue to evolve, introducing new methods and technologies: machine learning and artificial intelligence will be used to automate recruitment processes, analyses productivity and optimize workflows; flexible working methods will spread; and the so-called emotional intelligence management will be developed.
ORGANIZATION OF PSYCHOLOGICAL SUPPORT SERVICES IN HOTEL AND RESTAURANT BUSINESS ESTABLISHMENTS
Authors:   National University of Food Technologies, Timchenko Hanna , Sylchuk Tetiana ,   National University of Food Technologies, Pushka Olga ,   National University of Food Technologies
Published: December 2023

The modern world is characterized by stressful situations that can affect a person's mental health and cause mental health problems, such as depression, anxiety, and mental disorders. It is more acutely felt during travels, when a person is in an unfamiliar environment and is forced to adapt to new conditions. In this context, the creation of special programs for the psychological support of guests is of great importance for the hotel business. The article analyzes the complex of psychological support services in the hotel industry. An analysis of the latest research is carried out and a diagnostic toolkit of techniques for researching states of anxiety, stress resistance and reflexivity is provided. The implementation of psychological support measures for hotel guests and staff was investigated. Existing examples of implementation of psychological support services in the world and in Ukraine are analyzed. The prospects for its development have been determined. Consequences of war can be various disorders of the mental health of the population, such as anxiety, fear, despair, panic, hysteria, depression, etc. The first steps in post-crisis psychodiagnostics are screening. It is necessary to find different means and ways to solve a specific problem, in particular, focusing on the use of digital technologies. Mobile applications aimed at supporting mental health are listed and discussed. There are several steps regarding the psychological support of hotel guests. Recommendations for providing psychological support to hotel guests have been drawn up and a scheme of psychological support system during martial law using digital technologies has been developed. The advantages of implementing innovation in hotel management and the benefits for the hotel administration and customers are summarized. The results of the experiment stage made it possible to conclude that the proposed and developed materials (training program, recommendations, list of mobile applications, etc.) confirmed their effectiveness and feasibility for use for the purpose of psychological support of hotel guests.
DIGITALIZATION TECHNOLOGIES OF BUSINESS PROCESSES AS TOOLS OF INNOVATIVE DEVELOPMENT OF ENTERPRISES
Authors:   Poltava State Agrarian University, Chernikova Nataliia , Tsarenko Marina ,   Poltava State Agrarian University, Kulinych Anna ,   Poltava State Agrarian University
Published: December 2023

This article examines the digitalization technologies of business processes, which in modern conditions are tools for the innovative development of domestic enterprises. The concepts of "technology", "digitalization technologies", and "digitalization technologies of business processes of enterprises" are characterized. The types of technologies are defined, depending on their connection with production and information and communication support, as well as according to their life cycle. A comparative analysis of the dynamics and structure of different levels of the technological sector over the past ten years has been conducted, which indicates a decrease in the share of the low-tech sector of the Ukrainian economy and a simultaneous increase in the specific weight of the high-tech sector. Goals have been set for the use of digitalization technologies for business processes in the context of innovative enterprise development, and tasks that can be solved with the help of these technologies have been defined, in particular: improving interaction with suppliers and buyers; increasing the flexibility and adaptability of business processes, reducing the time for their execution; obtaining economic, social, technological and environmental effects. The directions of research on digitalization issues at the current stage by scientists and practitioners, representatives of various fields of activity (legal, technical, economic, etc.) are outlined. An analysis of the most widespread digitalization technologies at the current stage has been carried out (Internet of Things (IoT), Internet of Things, Big Data, Cloud Computing, Cloud Computing (AI), Agile, Chat Bot, Blockchain, etc.), the spheres of their application are defined, as well as the advantages and disadvantages of each of them. Features of the application of digitization technologies in various spheres and branches of activity: banking, trade, industry, agriculture, transport and logistics, etc. Conclusions were made about the need to use and constantly improve digitization technologies to accelerate the digital transformation of business processes of enterprises, which will contribute to their innovative development and create an opportunity to attract investments to the domestic economy.
RISK MANAGEMENT AT THE ENTERPRISE IN THE CONDITIONS OF TRANSFORMATIONAL CHANGES
Authors:   National Academy of National Guard of Ukraine, Shapoval Olena
Published: December 2023

This article examines the peculiarities of risk management at the enterprise in the conditions of transformational changes. The analyzed factors require constant work in the direction of improving the theoretical and practical aspects of risk management at the enterprise. The interpretation of the concept of risk in accordance with the processes of the enterprise's economic activity is determined. The classification of risks depending on the signs of occurrence is considered in detail. The risk management system is characterized as identification with a certain science or art of ensuring the effective functioning of economic entities. Strategic and tactical risk management goals are defined. The object of enterprise risk management and the subject of enterprise risk management have been established. The strategy of combating risks at the enterprise is characterized. Directions for improving the enterprise's risk management system in conditions of transformational changes are provided. The variety of areas of economic activity, rapid changes in the world economy, the increase in the influence of internal and external aspects of functioning in the conditions of market relations, limited resource and financial support – all these phenomena require a rapid and adequate response from modern enterprises and, accordingly, the development of a high-quality risk management strategy accompanying the listed factors. The problem of risk management becomes extremely urgent in the conditions of ensuring the economic and personnel security of the enterprise, which, in turn, requires regular and uninterrupted risk management by competent specialists who are able to qualitatively solve problems of this nature and minimize the probability of receiving losses. Taking into account the changing economic and political conditions of today, risky situations arise in the activities of any enterprise constantly. That is why it is necessary in all spheres of business to apply a risk management system both at the level of individual divisions and at the enterprise as a whole. That is, thanks to this, it is possible to prevent losses and strengthen the company's competitive position on the market.
ANALYSIS OF ENVIRONMENTAL AND ECONOMIC CONSEQUENCES OF THE WAR IN UKRAINE
Authors:   Odessa State Environmental University, Bunyakova Yulia , Rybak Maksym ,   Odessa State Environmental University
Published: December 2023

The article analyzes the environmental and economic consequences of the war after Russia's fullscale invasion of Ukraine on February 24, 2022. The deep and wide-ranging problems of this issue go beyond Ukraine, becoming a global crisis. The ongoing war in Ukraine is the largest and most catastrophic in its consequences over the past 20 years. And it can already be said that the manifestations of this war have affected the entire world community, both in terms of the economic processes that have begun to take place in the world and the threats and challenges associated with environmental safety, environmental destruction and "ecocide." Ukraine is one of the most industrialized countries in Europe, with an estimated 6 billion tons of liquid waste generated by coal mines, chemical plants, and other heavy industries. These extremely sensitive facilities are constantly exposed to Russian shelling. The global environmental community is concerned about the events in Ukraine, because environmental issues and climate change are not a problem for one country. War provokes greenhouse gas emissions. According to the Ministry of Environmental Protection and Natural Resources of Ukraine, the hostilities have resulted in additional emissions of about 120 million tons of carbon dioxide. As Russia's nuclear terrorism poses a global threat, nearly 70 countries supported the IAEA resolution to return the ZNPP to full control of Ukraine. The international community should take more decisive and effective steps to stop this. The explosion of the Kakhovka hydroelectric dam on June 6, 2023, was the largest man-made disaster of the last decade. It damaged housing, infrastructure, the environment, and cultural heritage. 150 thousand hectares of protected areas of European importance were affected. 64,000 hectares of forest and 17 hunting grounds covering 403,000 hectares were flooded or damaged. According to the Ministry of Environmental Protection and Natural Resources of Ukraine, environmental damage is estimated at UAH 2,179 billion. According to the State Ecological Inspectorate, more than 2,500 appeals have been registered that qualify as crimes against the environment. Of these, 14 are classified as ecocide.
THE IMPACT OF THE WAR ON THE FOREIGN ECONOMIC ACTIVITY OF ENTERPRISES OF THE AGRARIAN SECTOR OF UKRAINE
Authors:   Oles Honchar Dnipro National University, Baranenko Ihor , Privarnikova Iryna ,   Oles Honchar Dnipro National University
Published: December 2023

The article examines the trends of Ukraine's foreign trade in agricultural products, and it is found that the trade balance of Ukraine is passive, i.e. imports prevail in foreign trade operations. during the analysis of the foreign economic activity of companies in the agrarian sector, the predominance of exports over imports was revealed. Exports are dominated by the category of products of vegetable origin, the share of which is increasing every year, while the share of finished products, on the contrary, is decreasing, which is a negative trend, because exports are becoming more and more raw materials. Changes in exports in terms of transport were also analyzed and it was found that despite the full-scale war, sea transport remains key in the export of agricultural products. In recent years, there has been a reorientation towards the markets of EU countries and Asia, so in 2022, 62% of goods exports went to the EU, most to Poland, Romania, Hungary and Germany. Existing problems have been identified that have a negative impact on the implementation of foreign economic operations, among which the biggest one is logistics. The measures that were introduced during the full-scale war by the government of Ukraine and the EU to preserve and restore export and import operations were determined, among which the most effective was the "Grain Corridor", which worked for almost a year. It was concluded that the foreign economic activity of the country is a key direction in the development of Ukraine, in particular, as a source of income, receipt of goods, and also as a method of production, in cases where it is impossible to manufacture them within the country. The full-scale war outlined the guidelines for the development of foreign economic activity, namely, even more connected the economy of Ukraine with the economy of the EU countries. The future development of Ukraine should be aimed at integration into the European space; investment attraction; transition from export of raw materials to export of finished products; implementation of EU standards, including the transition from 1,520 mm to 1,435 mm European track, which will increase the capacity of railway transport.
DEMOGRAPHIC SECURITY OF UKRAINE IN THE CONTEXT OF REGIONAL DEVELOPMENT ASSESSMENT
Authors:   Higher Educational Institution «Podillia State University», Tsvihun Inna
Published: December 2023

The article presents a study of the legal framework for assessing the state of socio-economic development of the regions of Ukraine. Methods of monitoring and evaluating the effectiveness of the implementation of state regional policy are considered. Retrospective analysis and the current state of the system of indicators, regarding the assessment of the socio-economic development of the regions and the implementation of state policy, have been carried out. Fragmentary and insufficient consideration of demographic security and human development assessment indicators was noted. It is noted that the population of the country is the basis through which social reproduction is carried out, it is a source of resources for labor, a consumer and a carrier of economic relations. An assessment of the demographic situation during Russia's military aggression, which deepens the demographic crisis even more, is extremely necessary. Significant population depopulation is caused by a decrease in population due to migration, a part of the population finds itself in temporarily occupied territories, an increase in mortality among the civilian population and the armed forces of Ukraine, and a decrease in the birth rate. Due to depopulation, the sex-age structure is deteriorating, the share of children is decreasing, and the population is aging. Along with the aggravation of the demographic crisis, the qualitative indicators of the population are also deteriorating: the increase in the incidence of tuberculosis and infectious diseases, the increase in alcoholism and drug addiction. During military aggression, it is quite difficult to assess the demographic situation in the country, but information about the population size is available. birth rate, death rate, migration, the level of spread of diseases is quite relevant for national security. Conducting an assessment of Ukraine's demographic security will allow identifying dangerous trends and threats to national security, as well as vulnerabilities in the state and society. The obtained information can be used by the state leadership and authorized state bodies to make decisions regarding the formation of appropriate state policy, taking into account a wide range of demographic and social threats and planning measures to increase the level of demographic security.
MODERN DEVELOPMENT OF INFORMATION SYSTEMS AND TECHNOLOGIES OF ACCOUNTING
Authors:   Kherson State Agrarian and Economic University, Shepel Inesa
Published: December 2023

The article identifies a necessity of automation of the process of organisation of accounting with availability of necessary resources and computer technologies for processing accounting information. When creating a computer information system of an enterprise, it is necessary to provide the means of rational organisation: expansion of the information capacity of analytical accounting; strengthening of control functions of financial accounting, which will ensure reflection of real changes in the movement and availability of the enterprise's assets; acceleration of processing of primary information; control over the safety of property; timely provision of information for optimal management. Automation of accounting with the help of Ukrainian software makes it possible to consolidate production discipline, identify responsibility centres, ensure the reliability of information, expediency, correctness, legality of financial and tax accounting, completeness and timeliness of business transactions using modern information systems. To automate financial accounting, the market offers "BAS AGRO. Accounting", which is a ready-made tool for solving all the tasks facing the accounting service of agricultural enterprises engaged in crop production, livestock, poultry farming, processing and sale of agricultural products. The possibilities and advantages of software products ("BAS Agro. Accounting", "Agri: Accounting", "PROFBALANS") are analysed, which help in the accounting process of the enterprise, accounting for its activities, accelerate the process of information processing, its generalisation and storage. The ProfBalance system allows you to perform typical accounting functions in various business sectors, including light industry, public services, mechanical engineering, wholesale and retail trade, and accounting in housing cooperatives. The automated, compact and reliable accounting and management accounting automation system is aimed at financial accounting, warehouse accounting, fixed asset accounting, personnel documentation, payroll, sales, and supply of goods and materials. Each programme is unique for financial accounting and is improved with the help of modern information technologies, specially developed for our country and versions of our own products with adaptation to the needs of Ukrainian users.
STATISTICAL STUDY OF THE DYNAMICS OF SUNFLOWER PRODUCTION: NEW REALITIES AND CHALLENGES OF THE TIME
Authors:   National University of Bioresources and Nature Management of Ukraine, Symonenko Olena
Published: December 2023

This article delves into a meticulous examination of the sunflower production dynamics in Ukraine, scrutinizing the evolving landscape and confronting challenges in the contemporary era. The analysis encompasses a broad spectrum, including shifts in production practices, market trends, economic ramifications, environmental considerations, and the influence of global factors. With a focus on the new realities and challenges faced by the Ukrainian sunflower industry, the article aims to provide nuanced insights into the opportunities and obstacles within the context of a dynamically changing agricultural and geopolitical backdrop. Sunflower, a pivotal crop in Ukraine, holds significance both domestically and internationally, serving as a lucrative avenue for agricultural enterprises. Internationally, Ukraine emerges as a leading contributor to sunflower oil production, with profound implications for global vegetable oil markets. The article navigates through these intricacies, shedding light on the industry's role, challenges posed by geopolitical events like the Russia-Ukraine conflict, and the consequential economic impacts. As Ukraine grapples with damages to its agricultural sector, particularly in sunflower production, the article outlines the extensive recovery and reconstruction needs, providing a comprehensive strategy for revitalizing the industry. This research contributes to a deeper understanding of the Ukrainian sunflower industry's current state and its resilience amid complex challenges.
PROBLEMS AND PROSPECTS OF HARMONIZATION OF POST-CUSTOMS CLEARANCE AS A KEY FACTOR IN ENHANCING FOREIGN ECONOMIC ACTIVITY OF ENTERPRISES IN THE CONTEXT OF EUROPEAN INTEGRATION
Authors:   Lviv Polytechnic National University, Zaverbnyj Andrij , Sharovskyi Yaroslav ,   Lviv Polytechnic National University
Published: December 2023

The article highlights the main problems and prospects of harmonization of post-clearance customs clearance as a key factor in intensifying foreign economic activity of enterprises in the context of European integration. The purpose of the article is to study the problems of harmonization of customs clearance as a key factor in the intensification of foreign economic activity of enterprises in the context of European integration. Research methods are statistical and analytical. The article analyzes the positive changes in the dynamics of additional customs payments to the state budget of Ukraine due to customs post-audit procedures. The tasks of the entire customs sphere to ensure a high level of economic security through full, timely, effective state control in general and verification of foreign economic operations are highlighted. In accordance with the strategic European integration course of our country, there is a gradual approximation of domestic customs legislation to international (in particular, European) norms, rules and standards. The article considers the prospects of using customs postaudit as an important element for balancing between simplification and efficiency of customs control. A structural and logical scheme for the effective implementation of customs audit in Ukraine is proposed. Intensifying the use of the customs post-audit system will enable the domestic customs sector to solve problems related to the acceleration of customs clearance of goods and vehicles at border customs. Post-audit should take an important place in the risk management system in the domestic customs business, increasing the level of efficiency of customs operations. In recent years, the establishment and active development of customs control in Ukraine has been taking place in the context of the volatility of domestic customs legislation, insufficient tax culture, and a rather negative attitude towards the customs system as a whole. The introduction of the institute of customs post-audit into the national customs legislation and practice allows to significantly speed up the access of goods to the customs territory of Ukraine while preserving the protective functions of customs procedures.
RECOMMENDATIONS FOR CREATING AN ELEMENT OF THE INFORMATION SYSTEM FOR THE PROMOTION OF A TOURIST DESTINATION
Authors:   The State Non-Profit Enterprise Testing Board, the Ministry of Public Health of Ukraine, Kalinichenko Sergiy
Published: December 2023

The article substantiates the elements of information support for the promotion of a tourist destination. In modern conditions, information support for tourism is becoming increasingly important to ensure competition between enterprises in this industry, increase the speed of data exchange and improve the quality of services. The rapid development of information technology, represented by a large intelligent mobile cloud, has many features, can simultaneously meet the needs of different customers and different characteristics and provides a complete, stable and accurate platform for integrating information to manage tourism and hotel systems. The structure of the tourism industry is similar to any other economic sphere of activity. However, there is one feature: the connecting center that keeps different manufacturers in the tourism industry is information. Information flows provide links between producers of travel services, between producers and consumers of these services, and they are not only in the form of data flows, but also in the form of services and payments. Variants of consumer behavior based on the levels of competitiveness of the tourist product and destinations have been developed and substantiated. Defined key criteria for consumer choice when visiting a destination website. Summarized digital technical solutions that should be integrated into the destination's website. The concept of a destination website is proposed as an information system, a technological platform that integrates various services for tourists and sellers who are selected on a competitive basis or participate in an association that develops a destination website project. It is substantiated that thanks to the introduction of artificial intelligence technologies into the activities of travel firms, the speed of information exchange both between company employees and at the level of communication with potential consumers increases, as a result of which the company has the opportunity to improve the quality of services and expand the range of its activities, thereby increasing the level of its business reputation in the market.
MANAGEMENT OF THE TOURIST INDUSTRY OF THE VINNYTA REGION
Authors:   Yuriy Fedkovych Chernivtsi National University, Pidhirna Valentyna , Palamaryuk Mariya ,   Yuriy Fedkovych Chernivtsi National University, Yachniuk Maryna ,   Yuriy Fedkovych Chernivtsi National University
Published: December 2023

The article examines the strategies and practices of tourism industry management in Vinnytsia region, in particular, in the context of the influence of global trends and internal factors, such as legal and physical entities of tourism activity, infrastructure development, and changes in demand and supply for tourist services. The dynamics of the number of tourist enterprises and their changes during the last years, which operated in the conditions of the pandemic and war, were analyzed. It is argued that the most popular types of tourism in Vinnytsia in 2020 were: historical and cultural, medical and recreational, religious and sports tourism, with an emphasis on cultural and cognitive leisure, which is one of the main directions. The importance of cultural heritage and the presence of infrastructure to attract the attention of tourists is emphasized. It has been proven that in 2020, the tourist attractions of the Vinnytsia region that were most popular among tourists were: the National Manor Museum of M. I. Pirogov; Lyadivskyi Holy Usiknovinsky rock men's monastery and Brailivskyi Holy Trinity women's monastery; ROSHEN fountain; Vinnytsia Regional Museum of Local Lore; Potocki Palace in Tulchyn; State historical and cultural reserve "Busha". In the context of sustainable development and ensuring the harmonious development of territories, the article highlights the dynamics and sources of financing local budgets from the tourist tax. It is noted that even when observing a drop in the amount of receipts in 2020, the general trend indicates a certain positive development of this sector. Based on the results of a survey of residents of the region on the use of tourism potential and their priorities, key aspects that can be decisive in the development of tourism in the Vinnytsia region are highlighted. The components of the tourism potential of the region are substantiated and the priority directions for the further development of the tourism industry are motivated, taking into account views on the sustainability and harmonious development of the region in the context of the interaction "government-community-tourist infrastructure".
STRATEGIC PROSPECTS FOR THE DEVELOPMENT OF RELATED PRODUCTS OF THE METALLURGICAL INDUSTRY IN THE CONTEXT OF THE CIRCULAR ECONOMY
Authors:   Engineering Educational and Scientific Institute named by Yuriy Potebni Zaporizhia National University, Shapurov Olexandr
Published: December 2023

The article examines the development of global metallurgical production within the framework of a formed circular economy system. It demonstrates that the circular economy of the metallurgical industry is based on efficient resource utilization within enterprises and adherence to stability indicators. An innovative transformation process from a linear model of the metallurgical sector to a circular economy model (a closed-loop economy) has been identified. Strategies for secondary processing, restoration, and re-production aim to extend the service life of products. The circular economy of the metallurgical sector eliminates stages of disposal and the concept of "waste." Instead, this new model relies on digital tools to enhance energy efficiency, reduce material intensity, employ decarbonization systems, and utilize by-products. The concept of 3R + co-P (reduce, reuse, recycle, co-products) has been defined, encompassing actions such as reduction, reuse, recycling, and co-products. The coproducts level involves the use of by-products (sludge, dust, slag, emulsions, used oils, technological gases, chemical substances). The reduction level is responsible for enhancing production efficiency and reducing costs. The reuse level characterizes the durability of steel, allowing for multiple product reuses after their service life. Besides extending the product's lifespan, reuse helps avoid the need for transportation and steel remelting. By-products such as converter gas, coke oven gas, blast furnace gas, and water also belong to the category of reusable resources. Melting steel scrap from products after their service life constitutes the third level of the circular economy in steelmaking production. Due to the magnetic properties of steel, it can be easily and readily extracted from almost any waste stream. Scrap metal serves as a material resource for metallurgy, preserving the resource potential of the mining sector. The article reveals the efficiency of by-products in metallurgical production and underscores their necessity for fundamental strategic sectors of the national economy (construction, mechanical engineering, chemical industry).
Phytochemical constituents of bark essential oils of Cinnamomum zeylanicum Blume and effects on liver tissue of rats
Authors: Duaa Abd Alazem Amran  , Karim H. Al-Derawi  , Al-Saadi Sahar
Published: December 2023

Cinnamomum zeylanicum Blume is an evergreen tropical tree belonging to the Lauraceae family; it is a useful plant in traditional and modern medicines. Essential oils of Cinnamomum zeylanicum were prepared and identified using gas chromatography–mass spectrometry (GC-MS). For histological study 80 adult male rats were employed in this study. It is the same weight (30 ±5 gm) and 75 days in age. The animals were divided into 4 groups, with ten rats in each group.  The results indicated that C. zeylanicum bark contained 27 different phytochemical components. The main components included Cinnamaldehyde (2-Propenal, 3-phenyl-) (46.46%), 9-Methoxybicyclo, [6.1.0] nona-2,4,6-triene (31.31%), alpha-, Muurolene (7.14%) and Copaene (1.63%). Sections of livers were examined for histological abnormalities, such as the breakdown of the liver architecture and increased inflammation, in comparison to control samples, some hepatocytes were swollen with pyknotic, large nuclei and dilated sinusoids. As well as in the rats treated with noticed sever congestion of central vein (CV), degeneration and sluggish of endothelial lining larger, Bile ducts hyperplasia and necrotic hepatocytes. It can be deduced that the main component of cinnamon bark oil is cinnamaldehyde and the liver displayed some tissue changes, including hepatocyte necrosis and the existence of steatosis foci. Histological and cellular changes in liver tissue were dramatically attenuated by C. zeylanicum essential oil.