bluuebunny/crossref_metadata_2025 huggingface dataset:
NOWADAYS CHALLENGES OF PENSION REFORM
Authors: Dudchenko Nataliia
Published: October 2021

The paper examines current challenges of the pension reform. The State should guarantee every citizen an adequate standard of living; take care of both present-day and future pensioners. It is noted that the pension reform in Ukraine, which began in 2003, is moving slowly, especially with regard to non-state pension provision; the introduction of a three-tier system is still far away. The number of pensioners is growing year on year, despite the fact that the requirements for the retirement age and insurance experience are increasing, and the amount of pension payments remains, in most cases, extremely small that they fail to provide not only a decent standard of living, but also in most cases the most necessary human needs. The reform of the domestic pension system, which aims to reduce the deficit of the pension fund of Ukraine and ensure its self-sufficiency, is currently taking place by modernizing the methodology for calculating and paying pensions, introducing modern information technologies for managing the functioning of the pension fund of Ukraine, improving national legislation by bringing it closer to the requirements of the European administrative space. This is what will largely determine the depth of changes made within the framework of the pension reform. In scientific circles, the questions about the characteristics, essence and content of the pension system, as well as the very definition of the concept of “pension reform” are still not sufficiently studied, which is also due to the rapid changes in the external environment of the pension system functioning.
The article analyzes the current state of the pension system of Ukraine, reveals the essence of the pension reform, and studies the relationship and impact of the financial crisis on the pension system. The prospects for the development of the pension system, the importance of the funded system and the system of non-state pension insurance are substantiated and proved, the main innovations of the pension system, advantages and disadvantages of the pension reform are identified. The analysis of the level of pension provision in Ukraine in comparison with other countries is carried out and the problems of implementing the funded system and the system of non-state pension provision in Ukraine are identified.
BUSINESS ANALYTICS IN FINANCIAL RISK MANAGEMENT
Authors: Steshenko Olena , Bondarenko Yuliia
Published: October 2021

The article examines the definition of the category "risk" in the works by domestic scientists. Financial risk management in the company management
system is considered. Its basic principles and postulates are established. Risk management is defined as the process of identifying, analysing, and making
or reducing uncertainty in making investment decisions. Approaches to the formation of modern strategies and tactics of risk management are generalized.
The sequence of stages, which most fully reflects the essence of the risk management process, is presented. The main stages of financial risk management are characterized and their functional significance is determined. It is established that the main direction for improving the management system is
the deve-lopment and implementation of active management based on systemic and situational approaches. To choose the optimal tactics for managing
financial risks, it is advisable to classify them into industry and quality. The strategies for financial risk management of modern business are generalized
in two categories: passive and active response. The use of integrated approaches and new business concepts for efficient financial risk management
is substantiated. The main means of reducing financial risk are identified, namely insurance and sale of financial instruments (forward contracts, futures
contracts, swaps and options). The main elements of using business analytics tools are considered and analysed. It is noted that most business analytics tools are used to improve risk management; therefore, risk management tools benefit from business analytics approaches. The use of artificial
intelligence models, such as neural networks and the method of reference vectors, agent-oriented theory, cognitive computation, is characterized. The
proposed approach is aimed at combining several expert solutions, achieving the highest return on investment and reducing losses by working with
difficult situations in a dynamic market environment. It is proved that researching business analytics tools in the field of risk management is useful for
both practitioners and academic researchers.
FORMATION OF AN EFFECTIVE STRATEGY FOR ATTRACTING FOREIGN DIRECT INVESTMENT IN THE ECONOMY OF UKRAINE: CURRENT REALITIES
Authors: Kolyada Olena , Morozova Iryna , Nizelska Mariia
Published: October 2021

The article considers foreign direct investment as an economic phenomenon. It is noted that the investment climate of the country plays a special role in attracting foreign capital. The main factors of formation of investment attractiveness of Ukraine, which contribute to the expansion of its investment ties, are named. The East Invest - 2 project and the main recommendations for improving the efficiency of attracting foreign investment into the economy of Ukraine are considered. Particular attention is paid to identifying the threats that foreign investment can pose to the host country, such as: the relocation of hazardous environmental production, control over raw materials, capital flight and others. The main tendencies of foreign investment in Ukraine are considered. Also, the study found that increasing productivity is one of the positive effects of foreign investment, as it is associated with a high level of innovation in such investments. In Ukraine, labor productivity in enterprises with foreign investment is on average 3.5 times higher than in enterprises without them. This is, in particular, due to a larger amount of investment in fixed capital per employee, which in firms with foreign capital is more - 5 - 7 times. In modern economic conditions, the investment environment has a significant impact on attracting foreign investment, which in Ukraine remains not the most favorable.
The main factors of the need to further increase foreign investment in the economy of Ukraine are indicated. The main problems that hinder the processes of attracting foreign investment to Ukraine have been identified. At the same time, the main aspects of Ukraine's attractiveness as an investment recipient have been identified. Outlining the main directions of formation of a favorable investment climate in Ukraine. The directions of further activity of Ukraine concerning formation of effective strategy of increase of investment attractiveness are named. The ways to stimulate investment are identified and the objects of investment that can bring more profit to the investor at the present stage are identified.
DOMESTIC TOURISM MARKET: ANALYSIS AND FORECAST
Authors: Zakharchenko Olena , Bakina Tetiana
Published: October 2021

In a pandemic, the economy must adapt to new conditions in order to minimize the risks that arise. One of the areas of the economy that is most affected by the pandemic is travel and tourism (T&T). If at the beginning of the 21st century tourism showed high indicators of development, then in 2020 the T&T sphere approached the limit of survival, according to many experts’ estimates. An effective way to preserve the country’s tourism potential under these conditions is to develop domestic tourism. This research aims to analyse the development indicators of the tourism sector in Ukraine and assess the prospects for the development of the domestic tourist services market based on a correlation and regression model.
The article presents an analysis of the main indicators of tourism development in Ukraine. In particular, these are such indicators as the capital investment volume, the dynamics of income from the provision of tourist services, and the total contribution of tourism to GDP. A structural analysis of the dynamics of tourist flows in Ukraine for 2013-2019 has been carried out. A significant advantage of outbound tourism in comparison with domestic tourism has been revealed. A regression model has been constructed. This model reflects the relationship between the number of domestic tourists and such factor characteristics as: transport passenger turnover, average salary level and the number of travel agencies. The inverse relationship between the dynamics of the number of domestic tourists and the number of travel agencies was revealed. It was concluded that it would be advisable for the state to encourage small forms of management in the tourism industry, which are focused on creating tourist products of local significance. A direct relationship between the average salary, passenger traffic and the number of domestic tourists was proved. The calculated forecast indicates the possibility of increasing the number of domestic tourists in Ukraine in 2020 by 6%, in 2021 by 6%, in 2022 by 5%.
INNOVATIVE ACTIVITY OF GARMENT ENTERPRISES AS A FACTOR OF THEIR COMPETITIVENESS
Authors: Ternova Alla
Published: October 2021

The article analyzes the main indicators of innovation activity of industrial enterprises of Ukraine for 2014–2019. It is established that the share of expenditures on own research and development is consistently low, without showing a clear downward trend. It is shown that foreign trade in light industry goods in Ukraine is not balanced, as imports predominate over exports, which leads to an outflow of funds that can be spent on innovative development of the industry, creation of new high-tech jobs and training of highly qualified personnel. The annual deterioration of innovation indicators of light industry enterprises was revealed, which was caused by a low share of innovation-active enterprises in their total number, as well as a small share of innovative products in the total volume of light industry products. The number of innovatively active industrial enterprises by areas of innovation in 2014–2019 in terms of economic activities is analyzed. It is established that the highest indicator of expenditures on internal scientific developments in general in the industry of Ukraine, in processing and light industry was observed in 2016, the lowest – in 2019. Expenditures on external research in the industry as a whole ranged from 30.3 to 56.6% in relation to the expenditures on internal developments during the study period. The indicator for the processing industry is slightly lower (from 29.1 to 45.3%) and very low for the light industry (from 14.3 to 36.4%). It should be noted that in 2015, 2017 and 2019, external R&D was not carried out). The analysis of expenditures on innovations of industrial enterprises by areas of innovation in 2014–2019 showed that for all articles in light industry they are insignificant, and in some years either there is no data on them at all, or the data are not published. Factors that negatively affect the ability of light industry enterprises and garment enterprises in particular to carry out innovative activities (low innovative potential of industrial enterprises; lack of information on new technologies, lack of information on markets and lack of opportunities for cooperation with other enterprises and organizations). Some ways of development of innovative business for Ukrainian garment enterprises are indicated.
HISTORICAL ASPECTS OF FORMATION AND DEVELOPMENT OF CORPORATE SOCIAL RESPONSIBILITY IN UKRAINE AND THE WORLD
Authors: Kholyavka Volodymyr , Huzar Uliana , Leshko Khrystyna
Published: October 2021

The article analyzes the main stages of development of corporate social responsibility in the world. Stages of formation of social responsibility in Ukraine from Kievan Rus are highlighted, where social responsibility was manifested as patronage and charity, which in our opinion is a manifestation of the national mentality of the population before the establishment of the Center for Corporate Social Responsibility. as well as to properly compile non-financial reports which contain information about social and environmental programs of companies.
The relevance of the chosen topic is justified by the fact that today corporate social responsibility is considered not only from a theoretical perspective but also from a clear effective practical. The introduction of corporate social responsibility in enterprises is the basis for effective business development. In order to meet the high demands of society, the company must address important social issues in the long run with clearly defined goals, objectives and results to be achieved. The most important competitive advantage of enterprises is CSR, which will improve the reputation of enterprises, which will lead to increased financial performance.
The article proposes to consider corporate social responsibility as a three - dimensional interaction of business - state - society. However, it is business that must assume the role of a leading link in the mechanism of coordination in the economy and society of individual and group interests. Every corporation must be responsible for the results of its activities, to employees, partners, shareholders, stakeholders and society as a whole.
Examining the history of corporate social responsibility, we can conclude that it has slowly evolved over time and has become part of the daily vocabulary only in the last decade. Today, much attention is paid worldwide to the development of corporate social responsibility, because it is not only economic prosperity but also preparedness for crises that occur around the world. Ukrainian business is ready to implement the concepts of corporate social responsibility, which should be regulated by state legislation.
THE PROCESS OF ADAPTATION OF THE MANAGEMENT SYSTEM OF AN AGRICULTURAL ENTERPRISE TO THE CHALLENGES OF THE ENVIRONMENT
Authors: Khrystenko Olena
Published: October 2021

The purpose of the article is to study the features of the process of adaptation of the management system of an agricultural enterprise to the challenges of the environment.
One of the most developed sectors of the Ukrainian economy is agriculture. This is one of those sectors of the national economy that continues to develop and increase the volume of its activities despite several crises in the external environment. Modern agricultural enterprises are open systems that constantly interact with environmental factors. At the same time, today the state of the environment is not favorable enough and is characterized by high dynamism and the presence of crisis phenomena.
It is established that without proper management, any company cannot ensure long-term development and guarantee stable profits. Traditionally, enterprise management is seen as a system and consists of some interconnected elements, both intern al and external.
The modern approach to the management of an agricultural enterprise is based on a comprehensive assessment of the state of the external environment and the adaptation of the management system of the agricultural enterprise to the challenges of the environment. It can guarantee the enterprises of this industry stable operation.
The main scientific approaches to the definition of "enterprise adaptation" are considered. From our point of view, the adaptation of the enterprise is a process that involves making changes in the internal environment following changes in the external environment.
Modern agricultural enterprises have to carry out a continuous process of adaptation of the management system to the challenges of the environment, due to the high level of uncertainty and turbulence. The main stages of the process of adaptation of the management system of an agricultural enterprise to the challenges of the environment are described such as: analysis of the external and internal environment, identification of existing opportunities and threats in the external environment, assessment of changes in the enterprise external environment, development of the enterprise adaptation strategy, implementation of adaptation strategy (changes in enterprise activities), adjustment of adaptation strategy environment, evaluation of the results of adaptation strategy implementation.
WAYS TO INCREASE THE EFFICIENCY OF TOURISM ENTERPRISES MANAGEMENT IN EASTERN UKRAINE
Authors: Zelenko Olena , Sereda Ganna
Published: October 2021

The article considers the current situation of the national tourism industry and the peculiarities of the tourism industry in the eastern regions of Ukraine against the background of the pandemic and the existing quarantine restrictions that among all sectors of economic activity the most impressed the tourism industry at the international, national and regional levels. A review of recent research and publications of domestic tourism industry experts revealed that the vast majority of them are devoted to general theoretical tools and methods to ensure effective management of tourism entities, but there are no recommendations adapted to specific regions and specific conditions of tourism within a particular area. Accordingly, the aim of the work was to generalize the existing approaches to the management of tourism enterprises, to determine the most effective measures for business entities in the tourism industry of the eastern regions of Ukraine. The study identified: the process of restoring the tourism and recreation sector in the eastern regions began and significantly accelerated in 2020, but it is accompanied by a deep economic crisis in the regional tourism sector; in order to overcome this crisis, it is proposed to turn to the concept of economic security of the tourist enterprise and groups of its constituent indicators; it is determined that the whole set of indicators is divided into managed and unmanaged, but all of them can be controlled and regulated by the subject of tourist activity; based on the components of economic security, the dynamics of Ukraine in the global ranking of travel and tourism competitiveness, as well as the real situation within the regional tourism and recreation of the eastern regions in Ukraine, it was proposed a plan to improve the management of tourism enterprises in the eastern regions of Ukraine. Implementation of the presented action plan in accordance with the identified priorities by groups of economic security indicators will overcome the current financial and economic crisis and improve the quality of management of tourism entities, reorient the regional industry to the domestic market of tourism services and promote the full recovery of tourism and recreation.
DEVELOPMENT OF ELECTRONIC COMMERCE IN UKRAINE
Authors: Derid Iryna , Nochvina Inna
Published: October 2021

The article is devoted to the study of the international e-commerce market and trends in the development of e-commerce in Ukraine, one of the key trends in the progressive development of the national economy and the world economy as a whole is international electronic commerce. Within accelerated development of information technology growing socio-economic needs influence Internet commerce constantly, as far as access to the resources of the global Internet information network opens up new opportunities. Therefore, the tendency to increase the volume of e-commerce and the importance of its optimization is obvious. The subject of the study is the analysis of the market of international e-commerce and Internet commerce in Ukraine at the present stage. The purpose of the article is to analyze the current state of e-commerce in Ukraine on the basis of information technology implementation tools and develop proposals for its further development in accordance with global trends. Objective: to study the development trends of international e-commerce and Internet commerce in Ukraine in connection with the growing role of computerization in the global dimension. The normative base of legal regulation of e-commerce in Ukraine, the concept of e-commerce and the main forms of Internet commerce are given. The number of Internet users in the world, the socio-demographic structure of regular Internet users in Ukraine, the net profit of world leaders in e-commerce, the dynamics of marketplaces with the Android application are analyzed. The following results were obtained: the analysis of the current state of e-commerce indicates the dynamic development of e-commerce in the world, including in Ukraine. It is investigated that the world leaders in e-commerce are Amazon and Alibaba, and in the Ukrainian e-commerce market – olx.ua, rozetka, prom.ua. It is established that e-commerce is a promising area of intensification of Ukraine's foreign trade activities. Conclusions: for the further development of e-commerce in Ukraine, increasing its volume in line with global trends and expanding actors in the e-commerce market, it is necessary to create appropriate conditions that would promote the inclusion of the state in the segment of international trade relations.
MAIN ASPECTS OF THE ORGANIZATION OF ACCOUNTING AND ANALYTICAL SUPPORT AND COST MANAGEMENT OF THE ENTERPRISE
Authors: Kosiak Antonina , Lytovchenko Olena
Published: October 2021

One of the most important indicators of production and economic activity of enterprises, which has a direct impact on financial performance is costs. The article defines the economic meaning of the concept of "costs", "production costs". Features of accounting and analytical support, organization of accounting and cost management, cost classification are considered. Classification is one of the methods of cognition and study of phenomena, processes, objects, which consists in their division into classes on the basis of certain features, properties and patterns of relations between them. The classification of costs helps to assess the costs incurred, to find possible features to increase cost efficiency and make the right decisions about their management. Classification of costs is the basis of their accounting, analysis and planning in the enterprise. Cost management takes into account such components as rationing, planning, cost accounting, deviation control and cost analysis, cost management and decision making. The problem of cost management is quite relevant for Ukrainian enterprises. Today, all businesses face the problem of applying International Financial Reporting Standards. The peculiarities of cost reflection according to International Financial Reporting Standards and National Accounting Standards (standards) are studied and analyzed. Achieving a high or sufficient level of each of the production or management processes of financial activities of economic entities must be accompanied by certain costs, the economic content of which will vary depending on the object. However, the owners (managers) of the enterprise or its individual structural unit must be clearly aware of what exactly the costs contribute to the creation and maintenance of the organization and their timely optimization.
The Conceptual Basis of Preparation and Submission of Financial Statements means true presentation, prevalence of substance over form, prudence, completeness. These requirements formed the basis for the formation of accounting principles in International Standards and, accordingly, in Ukraine.
PUBLIC AND PRIVATE PARTNERSHIP AS THE BASIS OF FINANCIAL AND ECONOMIC STABILITY OF THE STATE
Authors: Savchenko Volodymyr , Stoika Serhii , Stoika Vitalii
Published: October 2021

The meanings of the term "public and private partnership" and its fundamental difference from other types of interaction between the state and the private sector are defined. The role of levers of state regulation of PPP in the conditions of growing globalization and related objective and subjective factors of economic, political and social transformations and diversity of forms of ownership in a market economy is described. Theoretical developments of neo-Keynesianism, the concept of "public goods", neo-institutionalism, which initiated a mixed economy, and later the introduction of the principles of state partnership are determined. It is shown that in today's world practice the most common form of cooperation between the state and private business, which is used in the implementation of large projects, is a concession. The provisions of the Law of Ukraine "On Public and Private Partnership", which provided the organizational and legal framework for the interaction of state and business, as well as the basic principles of PPP on a contractual basis are analyzed. Examples of the experience of the European Union and rapidly developing countries have been identified and proposed for use. The place of big business, especially small enterprises in the processes as being characterized by flexibility and opportunities to easily adapt to changing market conditions is assessed. It is stated that in Ukraine the disparity in the status of private partners should be eliminated through the provision of additional legal and economic guarantees by the state. It is argued that in a situation of inadequate public administration, insufficient financial support, prosperity of corruption at this stage, a specific form of PPP needs special attention, although in the long run the institutional form is more long-lasting and perfect. It is proved that the introduction of mechanisms and types of social partnership as a component of public and private partnership in our country is interrelated with the level of consolidation of society, development strategy and the situation in economic growth.
Efecto crítico de la pandemia por covid-19 en el empleo de México
Authors:   Centro Regional de Investigaciones Multidisciplinarias de la UNAM, Olivera Lozano Fidel , Olivera Lozano Guillermo ,   Centro Regional de Investigaciones Multidisciplinarias de la UNAM
Published: October 2021

Como efecto de la pandemia por covid-19, se analiza el ciclo del empleo formal du-rante 2020 en sus tres etapas: parálisis con destrucción, recuperación interrumpida y recaída. Asimismo, con datos del Instituto Mexicano del Seguro Social sobre el com-portamiento mensual del número de trabajadores asegurados, se identifica el impacto de la gestión gubernamental y la evolución de los contagios en el empleo perdido o ganado en cada etapa. Se ilustra su comportamiento por sector de actividad, entidad federativa, tamaño de unidad económica, rango de salarios, sexo y grupo de edad. El mayor desempleo afectó los servicios turísticos y recreativos, las entidades más pobla-das con áreas metropolitanas densas, las unidades económicas medianas y grandes; los trabajadores jóvenes, muy jóvenes y de más de 60 años, y los de peores salarios. La recuperación de los empleos preexistentes ocurrirá en 2022, pero su calidad tardará más tiempo en recuperarse. Es probable que el mercado laboral no vuelva a ser como antes.
Design and Development of Periodic Table Game for Students in Secondary School
Authors: Ahmad Anuar Nur Sarahaina , Mahmud Fauzi Muhammad Syahiran , Azmi Noor Hidayah , Ibrahim Norshahila , Saari Erni Marlina , Mohd Razali Fadhlina
Published: October 2021

This research aims to propose a Chemi-Chronicle game, a periodic table game that may help memorization tasks become more enjoyable.
Kegiatan Pengabdian Sirkumsisi dan Penyuluhan Kesehatan
Authors: Arfah Arni Isnaini , AM Nasrudin , Royani Ida , Rijal Syamsu
Published: October 2021

Kegiatan yang berorientasi kepada masyarakat merupakan merupakan salah satu tridarma perguruan dibidang pengabdian. Dukungan dari berbagai pihak yang mengajak kerjasama dengan Fakultas Kedokteran UMI untuk mengadakan kegiatan bakti sosial dalam rangka Milad UMI ke 67 tahun dan Milad Fakultas Kedokteran ke 29 tahun. Oleh karena itu, kami dari Fakultas Kedokteran UMI bekerjasama dengan LPkM UMI, RS Ibnu Sina, dan Forum Komunikasi (Forkom) Kelapa Tiga menyalurkan bantuan tenaga dan materi di lokasi wilayah Kelapa Tiga Makassar berupa Sirkumsisi Massal dan Penyuluhan Kesehatan.

Kegiatan ini diagendakan pada tanggal 19 Juni 2021yang bertempatkan di Mesjid Al-Hilal, Jl.Kelapa Tiga. Kel.Ballaparang, Makassar, Sulawesi Selatan. Pelaksanaan kegiatan Sirkumsisi dengan jumlah total peserta sirkumsisi ada 44 orang dari 45 peserta yang mendaftar, untuk pergantian verban setelah sirkumsisi, kami arahkan anak-anak ke pihak Puskesmas setempat dengan kebutuhan bahan kami sediakan dari FK UMI. Penyuluhan Kesehatan dengan judul Demam Berdarah dan PHBS dengan peserta penyuluhan ada 55 orang. Untuk kegiatan penyuluhan dihadiri oleh orang tua anak-anak yang disirkum serta warga sekitar lokasi kegiatan. Tema penyuluhan membahas tentang penyakit demam berdaarah dan pentingnya perilaku hidup bersih dan sehat, sesuai keadaan saat ini kondisi cuaca yang kurang baik sehingga penyakit DBD dapat terjadi serta kondisi pandemik sekarang sehingga PHBS sangat penting untuk menjaga diri, keluarga, dan lingkungan sekitar.
Модель розповсюдження інформації при реалізації стратегічного наративу держави
Authors: Войтко Олександр
Published: October 2021

Вивчення та проведення досліджень щодо процесів розповсюдження та отримання інформації з засобів масової інформації та інформації, що циркулює в соціальних мережах залишається перспективним науковим напрямком, як для аналітиків, маркетологів так і для проведення спеціальних інформаційних та психологічних дій в інтересах застосування військ (сил).
Аналіз соціальної мережі або декількох мереж дозволяє скласти соціальний зв'язок між користувачами і контентом соціальної мережі та визначити перспективні напрямки задоволення їхніх інтересів до інформації, що безпосередньо буде використовуватись для визначення цільових аудиторій. Це безпосередньо пов’язано з розвитком технологічного процесу та процесу удосконалення засобів комунікації між людьми, які на теперішній час охоплюють майже кожний куток земної кулі, особливо важливо стало розуміти процеси щодо розповсюдження інформації.
В статті автором проаналізовано модель розповсюдження епідемії SIR, яка була використана для опису розповсюдження чуток від одного користувача до іншого, та її модифікації. За результатами аналізу запропоновано та описано модель розповсюдження інформації серед цільових аудиторій при реалізації стратегічного наративу держави. Логіка функціонування моделі базується на поданні цільової аудиторії інформаційного каналу як суми трьох груп людей, а саме: підписників, активних та неактивних фоловерів. Також модель враховує інтенсивність підписування на новинного агента, відписування від нього та прочитування новин, що дозволяє розрахувати ймовірність прочитування новини.
За допомогою сервісу програмного забезпечення Melting Asphalt автором візуалізовано процес розповсюдження інформації у відповідності до запропонованої моделі.
Pendekatan Malaysia Terhadap Aplikasi Wa'd Dalam Produk Kewangan Islam
Authors: Zakaria Laila , Mohd Razif Nor Fahimah , Abdul Rahman NoorNaemah
Published: October 2021

Produk berasaskan wa’d semakin berkembang selari dengan kemajuan sistem kewangan Islam di mana prinsip wa’d satu hala yang asas digubah bagi disesuaikan dengan keperluan kewangan yang semakin kompleks. Aplikasi wa’d yang semakin meluas dalam pelbagai produk kewangan Islam telah menimbulkan perbincangan dalam kalangan sarjana berhubung keabsahannya. Dalam konteks Malaysia, operasi bagi sistem kewangan Islam dikawal selia oleh Badan Penasihat Syariah BNM dan SC. Justeru, kertas ini ditulis bertujuan untuk menilai pendekatan Malaysia terhadap aplikasi wa’d dengan menganalisis dokumen polisi serta resolusi Syariah. Kajian ini menggunakan reka bentuk kajian kualitatif. Data dikutip melalui kajian kepustakaan dan kemudian di analisis dengan kaedah analisis kandungan dan kaedah komparatif bagi membentuk kertas kerja konsep. Pendekatan yang dikenalpasti diringkaskan kepada beberapa tema utama. Hasil kajian ini adalah penting bagi menyediakan gambaran tentang pendekatan Malaysia terhadap aplikasi wa’d.
The Effect of Covid-19 Pandemic on Large-cap Stocks in Malaysia
Authors: Mohd Jaapar Asmah , Ahmad Chukari Nurhatiah , Tarmizi Siti Nurin Salwa
Published: October 2021

Covid-19 that emerged in Wuhan, China and spread to Malaysia starting from 25th January 2020 has changed people’s lives and impacted the world’s economy, including the stock markets. The study investigates the impact of the Covid-19 pandemic on the stock returns in Malaysia by using a sample of thirty (30) constituents of FBM KLCI. The study utilises Malaysia’s daily Covid-19 new cases, death cases, cumulative cases, and cumulative death cases, as well as Singapore new cases and death cases. The impact is observed from 31st December 2019 until 9th June 2020 using the panel regression model. The results show a significant positive but small impact of Covid-19 variables on the stocks’ returns except for Singapore daily cases and death cases, which were negative. The study also identifies that the Malaysian stock market is more sensitive to Covid-19 local death cases during the pandemic.
Wierzytelności nieściągalne i terminy przedawnienia w podatku VAT – sprawa ENERGOTT
Authors: Bogovac Jasna , Rašić Krajnović Tanja
Published: October 2021

Autorzy przedstawiają bieżącą sprawę ENERGOTT rozstrzyganą przed Trybunałem Sprawiedliwości Unii Europejskiej (C-643/20), w której we wniosku o wydanie orzeczenia w trybie prejudycjalnym są kwestionowane trzy zasady podatku VAT: równoważności, skuteczności i neutralności. Przedmiotem wniosku jest zwrot podatku VAT odnoszący się do wierzytelności, które stały się ostatecznie nieściągalne. Trybunał został poproszony o określenie momentu, który państwa członkowskie mogą uznać za początek biegu terminu przedawnienia zwrotu podatku VAT przysługującego za takie wierzytelności oraz o ustalenie, czy warunki ustanowione przez państwo członkowskie w odniesieniu do zwrotu podatku VAT podlegająwyłączeniu w myśl europejskiego orzecznictwa i europejskich zasad. Sprawa ta jest ważna z punktu widzenia podatników w Unii Europejskiej, ponieważ wyrok, który zapadnie, może w pewnych okolicznościach dać im prawo kwestionować przepisy krajowe w zakresie terminu przedawnienia.
Effect of Diabetes Self-Management Education (DSME) with and without Motivational Interviewing (MI) on Glycemic Control among Children and Adolescents with Type 1 Diabetes Mellitus: A Randomized Controlled Trial
Authors: Lertbannaphong Ornsuda , Hantanasiriskul Pimonsri , Kiattisakthavee Pornpimol , Ruangson Sunsanee , Sitdhiraksa Nantawat , Santiprabhob Jeerunda
Published: October 2021

Background: Type 1 diabetes mellitus (T1DM) is a chronic disease that is difficult to control. Motivational interviewing (MI) is a collaborative style of communication that was designed to strengthen a person’s motivation and commitment to change and improve. We hypothesized that applying MI to diabetes care would lead to improved glycemic control and improved diabetes self-care behavior.

Methods: Subjects were T1DM patients aged 10-18 years with HbA1C ≥8% that were recruited from the Outpatient Diabetes Clinic during October 2016 - March 2017. Subjects were randomized into the diabetes self-management education (DSME) or DSME plus MI groups. HbA1C levels, diabetes knowledge test, and diabetes self-care behavioral questionnaire were performed.

Results: Thirty-five patients (17 DSME, 18 DSME + MI) completed the study. Baseline HbA1C was not significantly different between groups. At the end of the study, HbA1C levels were not significantly different within or between groups. From pre-intervention to post-intervention, diabetes knowledge scores were significantly increased, and self-care behavioral scores were significantly increased for dietary control and medical taking. Transition to the stages of change action stage was increased from 0 to 12 persons.

Conclusions: The effectiveness of MI on glycemic control was not found to be statistically significant at 6 months. However, continuation of DSME in T1DM patients is necessary for improving diabetes knowledge and care. Further study in a larger sample size with longer duration of MI and follow-up is needed to conclusively establish the value of MI on glycemic control in pediatric T1DM.
Clinical Outcomes of Extracranial Germ Cell Tumors: A Single Institute’s Experience
Authors: Laohverapanich Kamala , Buaboonnam Jassada , Vathana Nassawee , Sanpakit Kleebsabai , Takpradit Chayamon , Narkbunnum Nattee , Pongtanakul Bunchoo , Sowithayasakul Panjarat , Phuakpet Kamon
Published: October 2021

Objective: To determine the clinical features and treatment outcomes of pediatric extracranial germ cell tumor (EGCT) in Thailand.Materials and methods: A retrospective chart review of children under 15 years old with newly diagnosed EGCT who were treated at Faculty of Medicine Siriraj Hospital from January, 2004 to December, 2013 was conducted.Results: Forty-four patients were included in the study. The median age at diagnosis was 1.74 years (1 day-14.7 years) with the median follow up time of 6.9 years (14 days-15.2 years). Twenty-eight patients (64%) had extragonadal tumor. The most common primary tumor location was the sacrococcygeal area. Majority of the patients (61%) had malignant EGCT; yolk sac tumor was the most common diagnosis. Six patients (14%) had stage IV disease. Forty patients (91%) underwent surgery; 27 patients (61%) received chemotherapy. Thirty-eight patients (86%) achieved remission; 3 patients (7%) subsequently relapsed at a median time of 1 year. Eight patients (18%) died, mostly from tumor progression. The 5-year event-free survival (EFS) and overall survival (OS) rate were 78.3% and 81.1%, respectively. Patients achieving total tumor removal had significantly better 5-year EFS and OS. Cox regression analysis revealed that the adequacy of surgery was the only prognostic factor for survival. Conclusion: The survival rate of pediatric EGCT in our study was relatively favorable, but still inferior to that of developed countries. Novel therapy may be warranted for those patients who are unresponsive to the current treatment.
Renal Outcomes of Childhood IgA Nephropathy and Henoch Schönlein Purpura Nephritis
Authors: Chaiyapak Thanaporn , Pattaragarn Anirut , Supavekin Suroj , Piyaphanee Nuntawan , Lomjansook Kraisoon , Pooliam Julaporn , Sumboonnanonda Achra
Published: October 2021

Background: Henoch-Schönlein purpura nephritis (HSPN) is considered the systemic form of IgA nephropathy (IgAN). However, differing clinicopathological features and renal outcomes of children with IgAN and HSPN have been reported in some studies.

Methods: This study retrospectively reviewed children with IgAN and HSPN younger than 18 years, between January 2004 and December 2015. The clinicopathological characteristics at diagnosis and the renal outcomes after at least 1 year of follow-up were compared between the two groups.

Results: A total of 54 children, comprising 21 with IgAN and 33 with HSPN, were recruited. The children with HSPN were younger than the children with IgAN. Gross hematuria and nephritic syndrome at the initial presentation were more common in children with IgAN. Regarding the pathological findings, IgAN had greater chronicity than HSPN. After a median follow-up period from first presentation to renal outcomes measurement of 4.0 years (1.3-12.2) in children with IgAN and 4.2 years (1.1-11.4) in children with HSPN, the renal outcomes were better in the latter group. The incidence of chronic kidney disease (CKD) was 28.6% in children with IgAN and 6.1% in children with HSPN (p = 0.02). Complete recovery was observed more frequently in children with HSPN than in children with IgAN (57.1% in IgAN vs. 87.9% in HSPN, p = 0.01).

Conclusions: Childhood IgAN has greater chronicity and worse renal outcomes than childhood HSPN, with a lower rate of complete recovery and a higher frequency of CKD. We recommend long-term follow-up for CKD in children with IgAN.
Effects of Physical Exercise Program on Physical Mobility of Patients with Cranial Surgery
Authors: Panyasarawut Jittima , Chanruangvanich Wallada , Chayaput Prangtip , Witthiwej Theerapol
Published: October 2021

Objective: This research aimed to study the effects of a physical exercise program on physical mobility in cranial surgery patients.Materials and Methods: The researcher used a quasi-experimental method of surveying 58 patients who had cranial surgery at Siriraj Hospital. The research group was divided into two groups: an experimental group (28 patients) participating in a physical exercise program of patients after cranial surgery, and a control group (30 patients) receiving routine nursing care only. The evaluation of the patients’ physical mobility was performed three days after the surgery.Results: Most patients in the research group had an intracranial tumor (86.2%). One day after the surgery, the experimental group had minor pain at the wound site while the control group had moderate pain. Both groups felt discomfort (64.2%) or had muscle stiffness in the neck and shoulder areas (63.3%). Three days after the surgery, at the end of the program, the body movement function of both groups was reduced compared with the preoperative data. However, the experimental group showed better body movement function scores than the control one as the scores of the former were reduced less than those of the latter at p < 0.05.Conclusion: Nurses who provide health care services to patients after cranial surgery should apply the physical exercise program to promote the recovery of the patients’ physical mobility.
Access To Healthcare as A Fundamental Right or Privilege?
Authors: Verulava Tengiz
Published: October 2021

Right to health is a government obligation to provide its citizens with necessary medical services regardless of their ability to pay. The right to health requires the state to develop policies and action plans to achieve accessible health care. Ensuring access to healthcare services is an important social responsibility; because of its socio-economic nature, demand for it often carries not only individual but also social aspects that need to be considered and requires the consolidation of consumer funds. Peculiarities of the medical market such as health risk and uncertainty, incomplete information, limited competition, external effects, production of public goods, lead to special forms of economic relations in the medical market, which requires the development of appropriate regulatory mechanisms. In countries, where an individual’s financial contribution to health care does not depend on his or her health risk, there is a principle of universal health care, which covers the entire population. Human is a higher social capital for whom health care is considered a right and not a privilege not only for humanistic and moral reasons, but also for rational, utilitarian approaches, as universal access benefits both the individual and society as it increases labor productivity.
How did the toad get over the sea to Skye? Tracing the colonisation of Scottish inshore islands by common toads (Bufo bufo)
Authors: O'Brien David
Published: October 2021

Processes of island colonisation have long been of interest to biologists. Colonisation events themselves are rarely observed, but the processes involved may be inferred using genetic approaches. We investigated possible means of island colonisation by common toads (Bufo bufo) in western Scotland (the Isle of Skye and five neighbouring small islands), using evidence derived from nuclear microsatellites and mitochondrial (mt) DNA. Levels of microsatellite allelic richness for populations on Skye were high and comparable to adjacent mainland populations, but lower for populations on small islands. Pairwise measures of genetic distances between populations and a clustering algorithm were both suggestive of frequent gene flow between Skye and the mainland. For small islands the levels of genetic differentiation were higher, implying stronger isolation
and no evidence for inbreeding. The distribution of mtDNA haplotypes broadly mirrored the genetic structure revealed by microsatellites. Reconciled with existing palaeoclimatological evidence, since the last glaciation, our findings rule out the possibility that the B. bufo populations stem from glacial refugia, or that recent anthropogenic transfer of toads is responsible for their current distribution. The most parsimonious explanation of our data is that the studied inshore islands have been repeatedly colonised via rafting from the mainland or neighbouring islands. This may give us insights into the processes likely to take place when ice sheets retreat poleward as a result of climate change. It also has implications for the colonisation of both native and invasive non-native species, and hence the biosecurity of island refugia.
Ecological notes on the Cát Bà gecko Goniurosaurus catbaensis, a species endemic to the limestone karst islands of northern Vietnam
Authors: Sy Luan Mai
Published: October 2021

The Cát Bà gecko Goniurosaurus catbaensis is endemic to Cát Bà and Ha Long islands of Vietnam. The ecology of this species is still scarcely studied but previous reports have suggested that the species is Endangered due to small population size and low ecological plasticity. We studied aspects of the ecology of this species between May 2019 and June 2020, along seven transects on Cát Bà island. At least 173 different individuals (possibly as many as 189) were recorded, with an equal sexratio and apparently no intersexual differences in adult body size. The species was clearly more widely distributed than previously supposed. We were able to confirm that G. catbaensis is a limestone karst microhabitat specialist, as the farthest sighting from a karst area was only 10 m. Geckos were observed at a mean height of 45 cm but up to 500 cm above ground, with males perching significantly higher than females. We observed these geckos at altitudes ranging from 11 to 228 m a.s.l.; much higher than previously recorded. Overall, our study revealed that this endemic gecko is certainly less threatened than previously feared.
ISLĀTTIL PEṆKAḶIṈ PORUḶĀTĀRA URIMAIKAḶ: ORU ILAKKIYA MĪḶĀYVU [ECONOMIC RIGHTS OF WOMEN IN ISLAM: A REVIEW OF LITERATURE]
Authors: M.M.A. ABDULLAH  , M.I.M. JAZEEL
Published: October 2021

The discourse on economic rights of the woman is one of issues spoken today. Islam as code of the life expands in its all aspects, addresses genuine concern about economic rights of the woman. This paper aimed at examining the Islamic perspective on the women economic rights based on review of prevailing literatures and textual sources of Islam. Building a natural and balanced human society is primary mission of Islam through its divine guidance. Islam recognizes the natural abilities of both male and female and assigns their roles in a society. In Islamic social system both genders have their own and unique roles in human development in the meantime both have their rights. The Islamic perspective on economic rights of the woman is derived its basics from the interpretation of the Islamic textual sources primarily al-Qur’an and historical experience of model Islamic society in early Islamic period. The concepts of inheritance, mahr etc. in practice ensure the distribution of wealth to female proportion of the Muslim community and enable them to maintain and involve in the growth.