bluuebunny/crossref_metadata_2025 huggingface dataset:
A matter of time: Bateman’s principles and mating success as count and duration in contemporary Finland
Authors: Andersson Linus , Jalovaara Marika , Saarela Jan , Uggla Caroline
Published: June 2022

Bateman’s principles continue to influence the understanding of human reproductive behaviour despite enduring criticism. However, few rigorous studies on Bateman’s principles in contemporary industrialized populations exist, and previous studies are hampered by small sample size and exclusion of non-marital unions. Here we address these shortcomings by assessing mating success and reproductive success using population-wide Finnish register data of marital and non-marital co-habitations and children born. These unique data allow us to compare different operationalizations of mating success, namely, co-residential unions and cumulated union duration; and to examine variability across social strata. Our data support Bateman’s first and second principles but the association between mating success and reproductive success is less clear. The number of unions is somewhat more positively associated with reproductive success for men than women, and the mating success–reproductive success association turns negative when adjusting for union duration. Having had more mates is associated with lower reproductive success than having had one union. More unions are positively associated with higher reproductive success only for men in the lowest income quartile. We conclude that union duration, controlling number of unions, is associated with higher male reproductive success and should be incorporated as an important dimension of mating success.
konsep dasar
Authors: HABIBI AHMAD
Published: June 2022

Profesi adalah suatu bentuk pekerjaan yang mengharuskan pelakunya memiliki pengetahuan tertentu yang diperoleh melalui pendidikan formal dan keterampilan tertentu yang didapat melalui pengalaman kerja dan terus memperbaharui keterampilannya sesuai perkembangan teknologi. guru adalah jabatan profesi yang memilik tugas pokok yang amat menentukan dalam proses pertumbuhan dan perkembangan peserta didik. Untuk tugas pokok tersebut mencakup keselu ruhan unsur yang terlibat dan berperan dalam proses pembelajaran. Kode etik sangat penting dalam profesi dipergunakan untuk membedakan baik dan buruk atau apakah perilaku profesi tersebut bertanggung jawab atau tidak. Kode etik profesi merupakan bagian dari etika profesi. Organisasi profesi sebagai sarana pemersatu anggota seprofesi dalam konteks positif untuk menjadi mitra pemerintah guna menghasilkan kemanfaatan bagi bangsa ditengah tantangan global. Tak hanya itu, organisasi profesi dapat menghimpun kekuatan sumber daya manusia guna memperoleh kekuatan pengembangan kompetensi (Keilmuan dan Keahlian). Misi utama seorang guru adalah sebagai inspirator, informan, organisator, motivator, fasilitator, pembimbing, dan lain sebagainya. Filosofi pendidikan Indonesia yang dicetuskan oleh Ki Hadjar Dewantara diantaranya yaitu “Ing ngarso sung tulodo, Ing madya mangun karso, Tutwuri handayani”.
Diffuse perimaxillary cellulitis: etiological, clinical and therapeutic aspects at the University Teaching Hospital of Lubumbashi
Authors:   Department of Surgery, University Teaching Hospital of Lubumbashi, Faculty of Medicine, University of Lubumbashi, Democratic Republic of Congo, Cabala Vincent-de-Paul Kaoma , Mukakala Augustin Kibonge ,   Department of Surgery, University Teaching Hospital of Lubumbashi, Faculty of Medicine, University of Lubumbashi, Democratic Republic of Congo,   Department of Surgery, University Teaching Hospital of Bukavu, Faculty of Medicine, Université officielle de Bukavu, Democratic Republic of Congo, Nafatalewa Dimitri Kanyanda ,   Department of Surgery, University Teaching Hospital of Lubumbashi, Faculty of Medicine, University of Lubumbashi, Democratic Republic of Congo, v Manix Banza ,   Department of Surgery, University Teaching Hospital of Lubumbashi, Faculty of Medicine, University of Lubumbashi, Democratic Republic of Congo, Ugumba Catherine Saleh ,   Department of Surgery, University Teaching Hospital of Lubumbashi, Faculty of Medicine, University of Lubumbashi, Democratic Republic of Congo
Published: June 2022

Introduction: Diffuse perimaxillary cellulitis (kapopo) can cause life-threatening complications. The objective of this study was to study the etiological, clinical and therapeutic profile of diffuse perimaxillary cellulitis and to assess their prognosis. Patients and Method: This is a cross-sectional descriptive study with collection of retrospective data concerning 60 cases collected over a period of five years from January 2016 to December 2020 at the University Teaching Hospital of Lubumbashi. The parameters considered were collected on a three-fold sheet: socio-demographic, clinical and therapeutic. Results: The average age of our patients was 30 ± 3.14 years (range: 15 and 80 years), with a clear predominance of women (75%), the sex ratio (F / M) being 3. The average delay of consultation was one month. Our patients came from rural areas (55%) and in 80% of cases they had received traditional treatment before admission. The main aetiology was dental caries (80%) and the lower molars were the starting point in 60% of cases. The clinical focus was mainly acute diffuse perimaxillary swelling in all patients. The pyoculture revealed more staphylococcus (25%) sensitive to cefotaxime. The first-line medical treatment was antibiotics, pain relievers and antiinflammatory drugs, before considering an incision and drainage. 40% of our patients had a fatal outcome following late management and outcome of complications including mediastinitis, while 60% recovered from their disease after wellfollowed treatment with unsightly sequelae. Conclusion: Diffuse perimaxillary cellulitis of dental origin are potentially serious pathologies requiring early management in hospital settings, hence the imperative need for effective dental prophylaxis through simple prevention measures and health education.
Prevalence of parasitic infections in stool samples investigated in centeral laboratory of Meybod
Authors:   Infectious Diseases Research Center, Shahid Sadoughi Hospital, Shahid Sadoughi University of Medical Sciences, Yazd, Iran, Ayatollahi Jamshid ,   Hematology and Oncology Research Center, Shahid Sadoughi University of Medical Sciences, Yazd, Iran, Akhondimeybodi Zohre ,   Infectious Diseases Research Center, Shahid Sadoughi Hospital, Shahid Sadoughi University of Medical Sciences, Yazd, Iran,   Infectiologist, Fellowship of prevention and control of nosocomial infections, Shahid Sadoughi Hospital, Shahid Sadoughi University of Medical Sciences, Yazd, Iran, Shamsi Azizeh Pahlavan ,   Medical Student, Shahid Sadoughi University of Medical Sciences, Yazd, Iran, Hamidfar Mahdie ,   Infectious Diseases Research Center, Shahid Sadoughi Hospital, Shahid Sadoughi University of Medical Sciences, Yazd, Iran, Shahcheraghi Seyed Hossein ,   Infectious Diseases Research Center, Shahid Sadoughi Hospital, Shahid Sadoughi University of Medical Sciences, Yazd, Iran
Published: June 2022

Parasitic infections are one of the major health problems worldwide, especially in developing countries. This study was done to determine the prevalence of intestinal parasites in patients referred to the central laboratory of Meybod. This research was a descriptive and cross-sectional study in which the stool samples related to all patients referred to the central laboratory of Meybod in 2020 were evaluated. After collecting data, analysis was performed with SPSS software (version22) and chi-square test. The prevalence of intestinal parasites was as 67 (5.2%) Giardia lamblia and 33 (2.6%) Entamoeba coli. The most frequent seasons of positive patients for intestinal parasites were summer and autumn. The prevalence of parasites in this study was lower than the prevalence reported in other studies.
Pengaruh Tata kelola Kolaborasi dan UU Cipta kerja Terhadap Perkembangan UMKM Disaat Pandemi Covid 19
Authors: Aidi Ahmadi
Published: June 2022

This research is related to the development of MSMEs in Indonesia. The dependent variable used in this study is the development of MSMEs during the Covid 19 pandemic, while the independent variables are collaborative governance and the Omnibus  Law. The power of sharing in collaborative use of social media is the key to the success of MSME marketing during the COVID-19 pandemic. The Omnibus Law encourages the strengthening of the MSME ecosystem through various facilities, including ease of licensing, certification, financing, market access, training, digital infrastructure, implementation of electronic systems and transactions, as well as the business climate in the MSME sector. The purpose of this study was to determine and analyze the influence of collaborative governance and the Omnibus Law on the development of MSMEs during the Covid 19 Pandemic. The method used in this research is descriptive quantitative by taking a sample of 30 MSME actors in Jakarta. The conclusion of this study is that there is a significant influence between collaborative governance and the Omnibu Law on the development of MSMEs during the Covid-19 Pandemic
Determinants of Pentagon Fraud in Detecting Financial Statement Fraud and Company Value
Authors: Satria Rukmana Heru
Published: June 2022

Purpose of this study was to analyze the determinants of fraud pentagon, namely pressure, opportunity, rationality, capability and arrogance of fraudulent financial statements and value. company. The research sample was 66 manufacturing industrial companies indicated to report financial fraud. Methods of data analysis using regression with panel data. The results showed: Positive pressure on fraudulent financial statements, the more widely used to obtain finance, making outsiders, insiders and financial targets, the greater the fraudulent financial statements; Positive opportunities for financial statement fraud. This shows that there is no factor in the false financial statements; Positive arrogance against fraudulent financial statements. This shows that as arrogance increases, fraudulent financial reports will increase.The deviation from negative financial statements to financial reports, the greater the company's profits and profits will increase in the long run; Positive pressure on firm value, the more opportunities to get gross profit margin, net cash flow, total managerial ownership, return on assets, firm value will increase; Negative company opportunities for firm value. It shows that nothing bigger and ineffective will improve company performance; Positive rationalization of fraudulent financial statements, so that the greater the ratio to get the amount of accruals to total assets, the greater the firm value; The ability to have a positive relationship with company value. This shows that the determining factor or controlling the running of the company so that the value of the company will increase; Positive attitude towards company value. This shows that increasing arrogance will increase the value of the firm; positive pressure on financial reports, greater amounts of financial information to obtain, costs from outside parties, other parties within and financial targets so that fraudulent financial statements will be greater to increase company value; Positive opportunities for financial reports. This shows that nothing is greater than the job and the ineffectiveness of a good commissioner and fraudulent financial reports will be increasingly bigger to increase the value of the company; A positive rationalization of firm value through fraud in financial statements, so that the greater the total accruals to total assets, the greater the fraudulent financial statements will increase firm value; Financial reporting capabilities. This shows that the greater the value of ownership increases through waning financial statements; Pride against corporate value from fraudulent financial statements. This shows that the more money will increase.
Implementation of Electronic KTP (E-KTP) Services in the Era of New Habit Adaptation (AKB) of the Population and Civil Registration Service (DINDUKCAPIL) of Pekalongan City, Central Java
Authors: Sofiana Maya , Supriyadi Endang , Wahyuni Rita
Published: June 2022

Population administration services are one of the government's general duties in terms of public services. The activities of managing and controlling data and publishing population documents are part of population administration. In this case the Electronic Identity Card (E-KTP) is the legal identity of the resident in which individual data is contained. However, in its application in the field, the E-KTP service still has obstacles so that it is not maximally felt by the people. As for the obstacles found in E-KTP services, among others, in terms of personnel, namely the lack of optimal service provided can be from the aspect of behavior caused by  time limit or work pressures so that it affects the quality of service besides that in terms of lack of infrastructure or disruption of equipment such as server connections and limited blanks, and lack of clear information for the general public. The government's latest policy is rolling so that the people can tolerate with Covid-19. Based on recommendations of the World Health Organizations (WHO), the recommendation of a New Normal is not only trending around the world. then the recommendation in Indonesia changed to "Era of Adaptation to The New Habits", the meaning of the recommendation  can be interpretated to be a new life order, not returning to a life likes the pandemic era but obliged to be accustomed to washing hands  by using soap, using masks, maintaining physical distance, and maintaing body imune. This has an impact on public services, people feel inconvenience in public administration services. In fact, referring to the law, the people is obliged to get good public services. Research methods . The research method using in this research is qualitative with a phenomenological approach in which the researcher can explain objectively based on the experiences of a group of individuals relating to the practice in the field that relates to the implementation of E-KTP services in the Era of The New Habitual Adaptation (AKB) at the Department Population and Civil Registration (DINDUKCAPIL) Pekalongan City, Central Java. The technique of collecting data through observation, interviews, documentation, literature, websites. The data analysis using is interactive analysis are cyclical and interactive process. This analysis include 4 components: data collection, data reduction, data presentation, and drawing conclusions or verification. Targeted output . It is in the form of scientific publications in the ISSN National Journal to be submitted, speakers in registered scientific meetings, teaching materials (ISBN) drafts, and published newspaper articles. TKT of research proposed is TKT 1 basic research
Pendampingan Belajar Di Masa Pandemi Covid-19 Untuk Meningkatkan Motivasi dan Minat Belajar Siswa Di Desa Gegerbitung
Authors: Pahmi Samsul , Suciani Anisa , Yulianti Risma , Putri Cantikka Silvana , Sagita Trifani
Published: June 2022

Pendampingan belajar di masa pandemi covid-19 ini merupakan pengabdian kepada masyarakat sebagai salah satu upaya pelaksanaan tri dharma perguruan tinggi. Hal ini dilakukan untuk meningkatkan motivasi serta minat siswa terhadap pembelajaran. Metode pendampingan belajar yang digunakan adalah dengan memberikan pendampingan belajar secara luring, yakni mahasiswa dan siswa melakukan proses belajar mengajar secara langsung dan tatap muka. Pendampingan belajar ini dilakukan dalam kelompok kecil yang terdiri dari 10-15 orang. Pendampingan belajar berlokasi di SD Negeri Geger Bitung dan Madrasah Diniyah Nurul Huda Desa Geger Bitung Kecamatan Geger Bitung. Sebelum melakukan pendampingan belajar, peneliti melakukan beberapa tahapan seperti observasi lapangan untuk mengetahui permasalahan yang sedang terjadi, selanjutnya merencanakan dan menyusun jadwal kegiatan sebelum pelaksanaan dilakukan. Materi yang diajarkan dalam pendampingan belajar ini disesuaikan dengan kebutuhan masing-masing kelas. Seperti untuk kelas 1 belajar cara menulis dan membaca. Untuk kelas 2 belajar seputar pendidikan kewarganegaraan dan matematika sedangkan kelas 3 belajar matematika dan b. Indonesia. Selanjutnya untuk siswa-siswi Madrasah Diniyah Nurul Huda kelas 5-6 diberi materi yang sesuai dengan mata pelajarannya terutama Alqur’an dan Tajwidnya. Proses pendampingan yang dilakukan berjalan dengan baik dan lancar. Hasil yang diperoleh dari pendampingan belajar di Desa Geger Bitung ini cukup bagus. Siswa sangat antusias selama proses pendampingan belajar dan merasa terbantu dalam menyelesaikan tugas di sekolah.
Permainan Bahasa dan Analisis Semiotika Pada Dialog Film Pendek ‘Tilik’
Authors: Tirtamenda Aditya Ramadhani
Published: June 2022

'Tilik,' the short movie, was widely discussed on social media and mainstreammedia in August 2020. The movie focuses on the dialogues of the four characters, namely Bu Tedjo, Yu Ning, Yu Sam, and Bu Tri, regarding the most beautiful girl in the village named Dian and the reasons for Bu Lurah's illness. This research explores the wordplay used in the short movie ‘Tilik,’ especially the four characters. This research used qualitative research, a study with results in the form of descriptive data in written or spoken words from the people being observed. The data collection method uses the observation method using tapping techniques and advanced techniques, namely the note-taking technique and the free-see-proficient listening technique. The data analysis method used the descriptive method. At the same time, the data analysis method uses the semiotic analysis method from Roland Barthes. The results showed that the linguistic aspects, namely semantics and phonology, support the humor and storyline tension in the short movie 'Tilik.' The semantic aspects found are proverbs, metaphors, polysemy, syllogisms, synonyms, antonyms. The phonological aspectsfound were homonym, metathesis, and sound repetition.
Pengaruh Tayangan 2gether: The Series Terhadap Sikap Toleransi Perempuan Mengenai Homoseksual
Authors: Venturini Fernanda Khairunnisa , Lubis Fardiah Oktariani , Oxcygentri Oky
Published: June 2022

Boys love as a global phenomenon has getting attention for many people since it stories about homosexual relationship. It gains positive respond for many people. Moreover, the appearance of one of famous series about homosexual relationship from Thailand, 2gether: The Series, has influence the success of the Boys Love so that it become popular in entire of world especially in Indonesia, the country which has a lot of fans for Boys Love series.The purpose of this study is to determine the effect of 2gether: The Series based on three dimensions of applied theory used, namely Uses and Gratification theory covering frequency, duration and attention to women's tolerance attitudes about homosexual. Respondents for this study are from followers of the twitter account @thaiifess, totaling 100 people, female and people who are having watched 2gether: The Series. This study uses a quantitative approach with a survey method. Data analysis to be used in this reserch is multiple linear regression analysis technique. The research shows that there is an effect of simultaneous 2gether: The Series on women's tolerance attitudes about homosexuals based on a coefficient of determination of 16.4%. The dimensions of the variable X (frequency, duration and attention) indicate that the highest contribution, attention is 0.16 and the lowest is the frequency of -0.003.
Evaluasi Penerapan Peraturan Kepala Arsip Nasional Nomor 7 Tahun 2017 Tentang Gerakan Nasional Sadar Tertib Arsip Di Lingkungan Kementerian Perindustrian Tahun 2019
Authors: Yuliani Isnaeni
Published: June 2022

The purpose of this study is to evaluate the implementation of the Regulation of the Head of the National Archives Number 7 of 2017 concerning the National Movement for Archival Discipline Awareness at the Ministry of Industry. This research also aims to find out what obstacles are faced so that they can be used as a reference in formulating strategies as an effort to optimize the implementation of GNSTA within the Ministry of Industry. In this study the authors used descriptive qualitative research. Data collection techniques include observation, interviews, and documentation. The informants were selected using a purposive method involving the Head of the Archives Subdivision, Archives, Archives Manager, and also the community. The data analysis technique used data reduction techniques, data presentation, then drawing conclusions while the data validity techniques used were validity and data triangulation. In analyzing the public policy evaluation theory, according to William Dunn. The results showed that the evaluation of the implementation of the Head of the National Archives Number 7 of 2017 concerning the National Aris Awareness Movement at the Ministry of Industry was quite good, but there were still some obstacles related to the quality of human resources and the number of archivists in the Ministry of Industry
Strange hadron spectroscopy with the KLong facility at Jefferson lab
Authors: Dobbs Sean
Published: June 2022

The strange quark hadrons sit at an important crossroads between the light and heavy quark hadrons, but their spectrum is comparatively poorly known. The KLF experiment was recently approved to run in Hall D of Jefferson Lab, and will use an intense secondary beam of KL mesons with the existing GlueX spectrometer to collect data several orders of magnitude larger than existing dataset. In this talk, I will discuss the expected physics reach of this experiment and the status of its preparations
Prospects for the Organic Agriculture Development of Ukraine
Authors:   Kharkiv National Agrarian University named after V.V. Dokuchaiev, Garazha Olena
Published: June 2022

Abstract. Introduction. The article is devoted to the prospects of organic agriculture development in the context of providing the population with ecologically clean and high-quality agri-food products. The purpose of the article is to reveal the organizational and legal foundations of the organic farming development, analysis of the current state and future prospects. Results. The importance of the organic farming development in the conditions of the agricultural lands market formation and ecological safety creation of sustainable land use has been substantiated. The theoretical approaches to the interpretation of the "organic farming" concept in different European countries have been considered in the article. The normative legal acts with the help of which the regulation of organic agriculture is carried out today have been analyzed. The dynamics of areas under organic farming and the number of certified organic farms that are producers of organic products have been studied. The size of the state support of organic products commodity producers has been considered. It was found that the economic efficiency of growing organic products depends on the successful sales policy of the company, which implements an active marketing system to find buyers not only in domestic but also foreign agricultural markets. A transition model from traditional to organic farming has been developed, which consists of the following stages: formation of a land bank for organic farming, transition from traditional to organic farming, labeling and certification (annual), marketing and economic efficiency of organic production. Conclusions. It has substantiated that one of the main tasks for today is to develop an organic farming that will determine the key aspects for further priority of modern agricultural production. Thus, it balances the socio-economic needs of society, business and the natural resource potential of land use, providing the population with high-quality and ecologically clean food in an ecologically safe environment. One of the key directions for the development of organic farming in Ukraine should be: a shortage of organic products in the world and European markets, which opens up great opportunities for Ukrainian producers of organic products; as well as innovative technologies for growing organic products that reduce production costs, and high prices and demand provide high income even with lower crop yields, unlike traditional farming methods, which provides higher financial and economic indicators of certified organic farms and ensures additional income; as well as stimulation of organic production, which should be provided with financial and preferential support from the state, which is interested in the health of the nation and an ecologically clean environment.
Specific Features of Auditing Small Businesses in the Conditions of Spreading the COVID-19 Pandemic
Authors:   Mykolayiv National Agrarian University, Lagodienko Natalia
Published: June 2022

Introduction. A special place in the modern economy of Ukraine belongs to small business, which contributes to the gradual creation of a significant layer of smallholders, which should guarantee political stability and ensure democratic reforms in quarantine. Active development small business sector creates new requirements for accounting information of small enterprises, so the issues of organization accounting and auditing of their financial statements become even more relevant. There is a need to develop theoretical and organizational and methodological provisions on the organization of accounting and auditing small businesses, aimed at improving the efficiency of their activities.. Purpose. The purpose of the article is to analyze the audit of small businesses and find out in the process of auditing the spread of coronavirus infection. Results. Currently, there is a lot of discussion about the need to conduct an audit of small businesses, as small companies are not subject to statutory audit. The article considers the process of auditing small businesses in the conditions of spreading the COVID-19 pandemic.. The number of violations in the work of small enterprises has been determined. A number of features and possible errors during the inspection have been analyzed and investigated. Ways to solve the problem, the method of introducing mandatory audit by auditors and the application of liability for inaccurate information have been proposed. Conclusions. The study of audits of small enterprises in quarantine makes it possible to conclude that a typical feature of small business in Ukraine is the shaky and unreliable work. Therefore, to overcome the above problems, it is necessary to create an effective mechanism to support its actors at both state and regional levels, namely: measures to strengthen accountability for the quality of audit services, including the issuance of knowingly false audit opinions and evasion of state control, will in the long run increase the motivation to carry out business activities in this professional field in accordance with the requirements established by the legislation of Ukraine. Small enterprises of Ukraine need to be audited in case of publication of financial statements (publications in periodicals or distribution in the form of separate printed publications), lending to small enterprises, their liquidation. In modern conditions, small business is the only sector of the country's economy, the number of enterprises that is growing steadily every year, but in quarantine, there is a good chance to see a tendency to reduce their number.
Product range as an object of management in an enterprise
Authors:   Kharkiv National University of Civil Engineering and Architecture, Petrykiva Olga
Published: June 2022

Abstract. Introduction. The article conducts research and defines the essence of the product range of an enterprise as an object of management. Analysis of the assortment policy of an enterprise makes it possible to determine that the most relevant for the development of a modern enterprise and an increase in sales is the application of a product development strategy, which provides for the introduction of new items into the assortment or improving existing ones on the market today. Purpose. The purpose of the article is to study the product range as an object of management in a modern enterprise. Results. The concept of "product range" is considered, and the main directions in the field of assortment formation are presented. The paper notes that the assortment concept is manifested in the form of a system of indicators that characterize the possibilities of optimal development of the product range of this type of goods and provides a list of these indicators. The scheme of typology of assortment management methods is constructed and according to it, strategic and tactical methods of assortment management are analyzed. Conclusions. The article analyzes the concept of product range, considers the formation of the range as an activity to compile a set of products that can meet real or projected needs. It is concluded that the process of effective range management in modern conditions goes beyond the issues of production and sales and determines the need for an integrated approach to the management of an enterprise as a whole.
Analysis and Optimization of the Capital Structure of Enterprise
Authors:   National University of Food Technologies, Rohanova Hanna
Published: June 2022

Abstract. Introduction. Optimization of capital structure is an important stage of strategic analysis of enterprise capital, which is to determine the ratio between the value of equity and the value of borrowed funds, which achieves maximum efficiency of the enterprise while maintaining financial stability. Purpose. The purpose of this work is to find ways to optimize the capital structure of the enterprise while minimizing its value and compliance with financial stability. To achieve thе goal, the following scientific tasks are identified: to analyze the composition, structure and dynamics of the capital structure; to carry out the coefficient analysis of financial stability; analyze the turnover of current liabilities and explore the pace of their change; assess the dynamics of the weighted average cost of capital over three years and determine the optimal capital structure by two criteria: minimizing the weighted average cost of capital and ensuring financial stability. While looking for solution of the tasks, the general scientific methods of cognition were used: logical method, method of induction and deduction, methods of comparison, analysis and synthesis, method of generalization, graphic method, general and special methods and techniques of financial analysis. Results. The object of the study was the capital structure of Superadded Liability Company "Yagotinsky Butter Plant". During the study period 2018-2020 there was a deterioration in the financial stability of the enterprise, a decrease in economic and financial profitability. Conclusions. Modeling the capital structure allowed to choose a specific option: the minimum weighted average cost of capital while ensuring the financial stability of the company is achieved when the company does not use bank loans, and the share of current liabilities is 69% of the balance sheet currency. Prospects for further research are to identify the interaction of effective structure of capital with the synchronism of formation of balanced-in-size cash flows of the enterprise over time.
Theoretical Aspects of the Concept of "Resources" and their Classification
Authors:   National defense university of Ukraine named after Ivan Chernyakhovsky, Telehin V. V
Published: June 2022

Abstract. Introduction. Today, Ukraine is on the path of reforms and changes, and therefore one of the priorities of national security is the development of the security and defense sector, whose task is to ensure adequate response and response to threats to national security of Ukraine, rationally using available capabilities and resources. Ukraine’s national security depends on sufficient resource provision and efficient use of resources in the security and defense sector. The introduction of a systematic approach to capability-based defense planning identifies ways to develop and achieve maximum efficiency of existing capabilities with minimal budget expenditures. The article analyzes the definition of the category "resources" used in scientific sources and legal documents. The classification of the category "resources" in the regulatory framework is analyzed. Based on this analysis, the author proposes an appropriate definition and classification of the term "resources". Proposals for the classification of resources in the management of defense resources are given. Purpose. The relevance of studying the problem of resource management, associated with the constant change of the economic situation, a significant increase in competition between economic entities for resource markets and markets for finished products. In addition, ensuring the sustainable competitiveness of the enterprise and increase the efficiency of its operation in conditions of financial instability directly depends on the efficiency of its resources. Results. The article analyzes the definition of the category "resources" used in scientific sources and regulations. The classification of the category "resources" in the legislative and regulatory framework is analyzed. Based on this analysis, the authors propose an appropriate definition and classification of the term "resources". The interdependence of the National Security of Ukraine on sufficient resource provision and efficient use of resources in the security and defense sector is considered. The introduction of a systematic approach to capability-based defense planning identifies ways to develop and achieve maximum efficiency of existing capabilities with minimal budget expenditures. Proposals for the classification of resources in the management of defense resources are given. Conclusions. It has been established that capability-based defense planning involves the creation, development and maintenance of the optimal composition of the required capabilities within the available resources. Ukraine has set a course for Euro-Atlantic integration, which means that it complies with the standards of the legal framework in the management of defense resources with the regulatory framework of the NATO armed forces, so there is a need to clarify the basic concepts of the resource management system. Methodological approaches to resource management need to be changed in order to increase the efficiency and effectiveness of their use
Influence of Key Performance Indicators on Firm Value Using Leverage as an Intermediate Variable
Authors:   Sriwijaya University, Hajri Joni
Published: June 2022

Abstract. Introduction. The value of the company can describe the state of a company because with good firm value, the company will be categorized as good by the investors through the firm value, and vice versa. Thus, it is very important to identify any factors that will affect and consider the use of leverage to increase firm value. This research applied a time series design with the sample of 45 companies LQ45 list on Indonesia Stock Exchange (IDX) in 2016-2020 period. This research used purposive sampling method. To analyze the data, conducted Structural Equation Modeling (SEM) path analysis with the application AMOS software. Purpose. The value of the company can describe the state of a company because with good firm value, the company will be categorized as good by the investors through the firm value, and vice versa. Thus, it is very important to identify any factors that will affect and consider the use of leverage to increase firm value. This research applied a time series design with the sample of 45 companies LQ45 list on Indonesia Stock Exchange (IDX) in 2016-2020 period. This research used purposive sampling method. To analyze the data, conducted Structural Equation Modeling (SEM) path analysis with the application AMOS software. Results. The results showed that profitability and liquidity had a positive and significant direct effect on firm value; size did not show any significant direct effect on firm value. In other discussions leverage can significantly mediate the impact of size on firm value, while leverage cannot significantly mediate the impact of profitability and liquidity on firm value. Conclusions. It is expected that this study contributes to the relationship among variables, especially profitability, size firm, liquidity, firm value, leverage. To some extent, the findings of this study could give positive impacts to the advancements of company value, the prospective investments and to the future researchers.
Adaptation of Banking Institutions to Crisis phenomena and Innovative Processes
Authors:   Mykolayiv National Agrarian University, Baryshevska Inna
Published: June 2022

Abstract. Introduction. Crisis phenomena in the economy force banking institutions to develop and adapt to innovation processes. Adaptation of banking institutions to the new operating conditions is important for their further functioning in the financial services market. Purpose. In the modern world of financial technologies, the introduction and development of innovations in Ukrainian banking institutions is very important It is based on the separation of risk factors and elements of innovative development in banking institutions of Ukraine. __________________________________________________________________________________________________________________________ __________________________________________________________________________________________________________________________________ 29 Results. The article considers the features and structure of the banking system of Ukraine in modern conditions. The reasons for the process of reducing the banking institutions of Ukraine are analyzed. The urgency of further development of Ukrainian online banking is substantiated. The normative-legal base regulating the specified direction of activity of banking institutions is considered. Modern types of remote service channels in the banking sector are presented, among which information banking and transactional banking are distinguished. The advantages and disadvantages of digital banking are considered. It is proposed to adapt banking institutions to the crisis and innovation progress through the development of domestic digital banking. It is proved that the banking system is at the stage of transformation, the rapid development of technology gives impetus to the implementation of global innovations in the banking system of Ukraine. Conclusions. Adaptation of banking institutions to crisis phenomena and innovative progress is due to current trends in economic development, increased competition and globalization processes. The spread of digital banking in Ukraine and around the world is due to a number of benefits achieved by participants in this process. As with any activity, the provision of services in this way has disadvantages, but they do not hinder the effective operation of banking institutions. A positive aspect for economic development in modern conditions is that more and more Ukrainian banks are resorting to innovative technologies, which allows to increase the level of convenience and accessibility for consumers of a wide range of banking services.
Application of Digital Marketing Tools to Increase the Efficiency of Entrepreneurial Activity
Authors:   V. N. Karazin Kharkiv National University, Mangushev Dmitry
Published: June 2022

Abstract. Introduction. The advantages of digital marketing include better audience coverage, the ability to collect clear and detailed data, flexible approach, interactivity, lack of territorial restrictions in the implementation of marketing ideas, easy access to resources, real-time marketing management. Purpose. The purpose of the study is to substantiate and develop theoretical and practical principles of using digital marketing tools to improve business efficiency. Results. Based on the analysis of the definitions of "digital marketing", our own definition is proposed: it is the marketing of goods and services through digital channels and tools in virtual and real environments for effective interaction with existing and potential consumers. The main trends in digital marketing include the growing popularity of video content, social networks and messengers such as promotion channels, multi-channel marketing, working with "big data", mobile content and more. Based on the review of trends in educational content and requests of the generation of "millennials" for information, it was found that the medical center "Gold Clinic" should develop its digital information platforms in the direction of filling with relevant content, providing different formats of content, providing it in real time time. Conclusions. Gold Clinic lags behind in terms of number of views, number of pages viewed and time spent on the site, as well as in terms of visibility on the Internet. Therefore, now content marketing and search engine optimization should become strategic priorities to improve the efficiency of digital marketing of the enterprise. Thus, in order to personalize the content for clients of the Gold Clinic, it is advisable to use modern technologies such as artificial intelligence, machine learning, decisionmaking based on the analysis of "big data", augmented reality and more.
Theoretical and methodological search for the essence of fintech in the context of the digital economy formation
Authors:   Sumy State University, Semenog Andrii
Published: June 2022

Abstract. Introduction. The generalisation of the financial technologies’ evolution shows that for the first time in the history of financial intermediation, there is a situation when technology not only improves specific components of financial services by traditional financial institutions but also serves as a basis and the main driver for new business and total replacement of traditional financial services by affordable in using digital services of fintech companies. Purpose. The purpose of the article is to analyse and compare existing approaches to understanding the essence of fintech and justify our approach, taking into account the trends caused by the formation of the digital economy. Results. The article analyses various conceptual approaches to understanding the essence of fintech based on analysing the scientific achievements of foreign researchers. The characteristics of fintech by representatives of the business environment (analytical and consulting companies) and the media are also presented. It is determined that in scientific practice, two main groups of approaches to the definition “fintech” have been formed: technological and institutional. From a technological point of view, fintech is perceived as a combination of digital technologies to create a new or significantly improved innovative financial service. From an institutional point of view, fintech is an institutional unit and an economic entity that combines technology to create innovation in financial services. The paper substantiates the prerequisites of fintech, among which the main ones are the presence of an innovative company; experience or idea of a specific type of financial service; availability of a set of digital technologies at the disposal of an innovative company; understanding the current needs of consumers of financial services. The author’s definition of fintech is also presented, the components of fintech success are given. Conclusions. Despite the high growth and expansion of fintech, there is no single approach to understanding this phenomenon. Both technological and institutional approaches have many shortcomings, especially in the differentiation of fintech companies, determining the degree of innovation (disruptiveness) of fintech approaches or products. We believe that the most optimal focus is not so much on technologies or fintech subjects, but on the main product of fintech – digital financial services provided by innovative companies in the digital economy using digital technologies as a tool to improve the provision and creation of new customer-oriented financial services.
Key Aspects of Formation of Labor Resources in the Information Society
Authors:   Mykolayiv National Agrarian University, Tabatskova A.
Published: June 2022

Abstract. Introduction. The effectiveness of the formation of productive labor resources in the modern information society in the period of use of acquired knowledge has become much less than the period of use of labor resources of the individual due to the rapid aging of professional information, improving techniques and technologies. The relevance of the study is that funding and efforts must be comprehensive: at the level of the family, the state, society and, of course, the individual. Purpose. The aim of the study is to analyze the potential opportunities for managing the development of human resources and the formation of employment in the information society. Results. The study considers the main aspects of the formation of the labor force, which are due to the transition to the information society, the economy knowledge. The stages of formation of the individual's labor resource are presented, each of them is characterized, the peculiarities of these stages in the information society are highlighted. The requirements of a new type of economic development to the change of the employee during the life of the profession and the improvement of his abilities are substantiated. It is proved that at the level of enterprises, as employers, it is necessary to provide continuous training of employees, medical examinations, insurance, to provide assistance to public social institutions. The role of the state, in turn, is to create jobs and increase earnings, and, secondly, to provide various social transfers. It is proved that investments in human capital should be considered both as expenditures on education and training, and on the other hand on labor migration. Conclusions. It has been proven that the natural abilities of workers should be considered as the starting human capital, which can be significantly increased through investment in training and education. It is necessary to take into account the difference between human potential and human capital. Investing in morality can increase human potential, its usefulness to society, but does not guarantee a direct increase in productivity and wages, but a civilized country cares not only about knowledge but also about the morals of its citizens. In terms of employment and educational competence of labor resources, investing contributes to the development of a new experienced generation in each industry, but on the other hand, more experienced professionals not only understand but also use opportunities to migrate to find a job where their qualifications are higher. Further research is needed on new employment profiles and wider use of own labor resources in this field.