bluuebunny/crossref_metadata_2025 huggingface dataset:
Types of Adaptation of German Loanwords in the Social Discourse of the Norwegian Language (on the Material from Public Digital Sources)
Authors: Grinchel M. V.
Published: June 2022

Introduction. The article is a fragment of the research dedicated to the analysis of the German loanwords in the Norwegian language. The adaptation types of German borrowings are considered. The adaptation process is analyzed at the phonetic, morphological, and semantic levels of the language.

Methodology and sources. The research material are the texts from the official websites of the Norwegian cities (Oslo, Trondheim, Bergen, Tromsø and Sandvika). We used descriptive and comparative methods of research and elements of quantitative methods.

Results and discussion. Altogether we analyzed more than 50 articles published on the official webpages of the cities. Using the method of quantitative calculation, we extracted 60 most common German loanwords in these texts for analysis. The total number of words in these articles amounts to 60 524. We analyzed the texts written in the period from 2016 to 2021.

Conclusion. German loans are frequently used in the social sphere of the modern Norwegian language. That’s why we can conclude that despite the increase in the number of English loan-words in the Norwegian language, social discourse is still influenced by German.
“Chatbot Communication” as an Object of Linguistic Research in the System of Digital Communications
Authors: Kiseleva S. V. , Smirnova A. A. , Trofimova N. A.
Published: June 2022

Introduction. The authors of the article consider one of the interesting technologies in the digitalization segment – a chatbot – from a linguistic point of view. The topic is of particular interest to linguists, since the active development of the digital environment leads to the emergence of new means and forms of speech production and speech perception, with their own distinctive features, patterns and rules of construction. Speech acts in the Internet discourse system within the framework of this work are of key importance: the object of study is located at the intersection of several disciplines (IT, Advertising and PR), but from a linguistic point of view it is practically not considered.

Methodology and sources. To clarify some theoretical inaccuracies in the scientific work, corpus analysis of the texts of English-language and Russian-language web corpus is used. English-language web corpus: “NOW corpus” (News on the Web), “iWeb corpus”, “GloWbE corpus” (Global Web-based English). Russian-language web corpora: “ruTenTen2011” and GIKRYA. The analysis of the features of the construction of speech acts in chatbot communication is carried out on the basis of the language material of English and Russian chatbots in various social networks and instant messengers.

Results and discussion. Corpus text analysis helps to consider the object of study from a linguistic point of view and supplement existing knowledge with linguistic data. The analysis of empirical material based on two languages allows us to compare, identify the characteristics of chatbot communication texts, trace similarities and differences in the cognitive perception of speech, and also find errors in the construction of speech acts.

Conclusion. Systematization of data and a more detailed analysis of such a concept as “chatbot communication” will help in the future to create universal linguistic-cognitive models for bots with a final scenario, which will help to avoid mistakes and make the communication act as successful as possible. Chatbots, from the point of view of the communicative function, when organizing speech acts, must use special rules and linguistic models in order to bring the speech act to success. Just as self-learning bots in the category of artificial intelligence are created with the active participation of linguists, so chatbots in social networks and instant messengers must be subject to uniform linguistic laws.
Trust to Testimony: Reductionism and Non-Reductionism
Authors: Khort M. G.
Published: June 2022

Introduction. The article is devoted to the epistemology of communicative knowledge. It is argued that the central problem in the analysis of such knowledge is the question of the status of testimony. The author discusses reductionism and non-reductionism as two traditional approaches to the problem of trust to testimony. The aim of the article is to describe the arguments of both approaches and to carry out their critique.

Methodology and sources. The author uses the method of conceptual analysis to address the task at hand. The primary sources of the paper include the works of the classics of the theory of knowledge – D. Hume and T. Reid. The secondary sources include works of modern authors, belonging to the Anglo-American philosophical tradition.

Results and discussion. Reductionism argues that although testimonial beliefs can be accepted on the basis of the reliability of the informant, the testimony itself does not provide justification. Ultimately, reductionism reduces testimony to another source of justification, such as perception or memory. The article explains that reductionism's weakness is to account for normal social interactions when the reliability of the speaker is unknown. Non-reductionism argues that testimony does not provide justification by reduction to other sources. Testimony itself is a valid form of social proof. The informant does not need additional positive reasons to accept the speaker's claims as valid. Testimony is justified by default unless it is proven false or unreliable. However, the weakness of non-reductionism is the relativistic implication in cases of cognitive asymmetry between the informant and the informant.

Conclusion. The article concludes that reductionism and non-reductionism are equally unsatisfactory theories. The author believes that the formation of communicative knowledge does not depend on trust in the informant's testimony. It is proposed to consider the issue of trust in the informant himself as an epistemic agent. It is suggested that such an analysis should start from an virtue epistemology.
World-Class Scientific and Educational Centers as Drivers of the Formation of the Human Capital of Russians: Sociological Analysis of the Problem Field (to the 300th Anniversary of Saint Petersburg State University)
Authors: Popov R. E. , Baruzdin I. A. , Salakhutdinov A. A. , Deryugin P. P.
Published: June 2022

Introduction. World-class scientific and educational centers (REC MU) are considered as special social organizations that form one of the promising social institutions in Russia. REC MU are becoming one of the real opportunities to achieve a synergistic effect in the formation of human capital. They are regarded as analogues of think tanks that are dynamically operating in the West and are gaining strength in the countries of the East. The purpose of the article lies in a sociological analysis of the activities of the REC MU and the identification of the prospects for their development as drivers for the formation of the human capital of Russians on the basis of turning to values and motivations, supporting creative and talented Russian youth.

Methodology and sources. The methodological basis of the study was formed by the principles of analysis of social institutionalization, which allow studying the activities of the REC MU as an emerging new social institution with its own rules, norms, reflection and self-regulation. Another part of the methodological principles concerns the consideration of human capital as associated with the value-motivational attitudes of the individual. The empirical base was made up of data from the open press on the structure of activity and the problems of activity, the results of the author's empirical research and expert interviews with the leaders of the REC MU.

Results and discussion. The first result is to fix and analyze the directions and orientations of the activities of the REC MU, which at the normative level form a common system of routes and strategies for their development. The data of this analysis were obtained as a result of the study of publications. The second result of the study fixes the vectors of the reversal of the activities of the REC MU in the direction of the formation of the human capital of Russians in the regions where the REC MU have been created. The data of this result were obtained as a result of summarizing the materials of the author's empirical study of one of the operating universities included in the REC MU. Another result of the study, obtained as a result of expert interviews with leaders and managers of 12 REC MU, shows the problematic field of the institutionalization of these centers.

Conclusion. REC MU as a specific social institution are going through the stage of their formation. As for the activation of the human capital of the regions, this will require additional efforts and potentials, the development and implementation of modern methodologies and technologies for educational activities and information work, in particular, with student youth. The existing gap between value-motivational structures and their exclusion from the system of analysis of human capital is scientifically untenable, but in a practical sense it negatively affects real activity.
Living in a Modern City: Digital Practices of Homeless People in St Petersburg
Authors: Chernoivanova A. S.
Published: June 2022

Introduction. The article describes the impact of the global trend of digitalization on the most vulnerable category of the population. The study of the digital divide is a fairly new area of research in the social sciences. Modern technologies are a part of our lives that influence social processes – in particular, it can increase or reduce social inequality. Modern researchers are finding more and more evidence of the growth of relative inequalities in Internet skills and Internet use. In case if the typical user’s “set” is a smartphone, the Internet and a laptop (or computer), the homeless person’s “set of technologies” may be different or not at all. Studies of the digital divide have already been conducted in large cities of socially and economically developed countries.

Methodology and sources. The object of the study is a group with a low socio-economic status, homeless people, including those who have returned from prison. The study involved 15 respondents from 24 living in the social center at the time of the interview.

Results and discussion. As a result of the analysis of the collected data, some features of the perception of digital technologies and practices of their use were identified. The peculiarities of perception are combined into a group of discursive patterns, the practice of using digital technologies – into a group of behavioral patterns. A good result of sociological research is the refutation of stereotypes that have developed in society. So, it seems possible to identify two main stereotypes. It is believed that mostly the homeless do not have cell phones, but if they do, it is likely a status thing for them. The second stereotype is associated with the repertoire of digital technologies: homeless people likely use non-personalized technologies due to their marginal position. Both stereotypes have been refuted. The unexpected result of the study indicates its absolute relevance and the prospect of further study, including vulnerable groups of the population.

Conclusion. The prospect of future research is the continuation of the study on the example of other organizations and the study of other categories of homeless people (applying for overnight accommodation for one night or not visiting social organizations). It also should be noted, that the possibility of developing new social work practices taking into account the results of the study.
ECONOMIC SECURITY OF HOSPITALITY INDUSTRY ENTERPRISES
Authors:   Kiev National University of Culture and Arts, Vecepura Natalia , Zemlina Yuliia ,   Kiev National University of Culture and Arts
Published: June 2022

Overcoming the consequences of the negative impact of environmental factors on the economic activities of hospitality industry enterprises associated with the spread of the pandemic requires changes in the approach to the formation of an enterprise management mechanism. In this aspect, special attention is paid to ensuring the economic security of domestic enterprises in the hospitality industry, as a component of the management system. The purpose of the study is to study the conceptual and categorical apparatus of the attributes of economic security and propose a model of the economic security of a hospitality industry enterprise, reflecting the way to achieve its economic interests. Research methods are scientific abstraction, theoretical analysis and synthesis of special economic literature on the problem of ensuring the economic security of hospitality industry enterprises, systematization and generalization of the studied. Based on a theoretical analysis of the problems of economic security of enterprises and an analysis of the negatives that are hazard factors for enterprises in the hospitality industry in the economic sphere, a model of economic security of an enterprise in this area is proposed, reflecting the way to achieve its economic interests. The article emphasizes the need to search for new forms and methods to ensure the economic protection of hospitality industry enterprises in the context of crisis phenomena and exacerbation of epidemiological circumstances. The theoretical and methodological basis of the term "economic security" has been studied and its attributes have been determined: management of the use of resources and potential; management of response to threats and prevention of their negative impact; competitiveness management; enterprise development management; achievement of economic interests of the enterprise. The certain allowed to form a model of economic security, reflecting the way to achieve the economic interests of hospitality industry enterprises.
THE USE OF PSYCHOLOGICAL MANIPULATIVE TECHNOLOGIES IN PERSONNEL MANAGEMENT OF THE ENTERPRISE
Authors:   National University «Yuri Kondratyuk Poltava Polytechnic», Khrystenko Olena , Ovsiienko Anastasiia ,   National University «Yuri Kondratyuk Poltava Polytechnic»
Published: June 2022

Today, the issue of interpersonal interaction and interaction is quite relevant. In this case, the main tool is manipulation, the psychological component of which is the covert management of personal resources of another person in order to obtain the desired result. The purpose of this article is to analyze and summarize modern research on the phenomenon of manipulative influence in management and determine the psychological content of effective management of enterprise personnel by means of manipulative influence. The use of psychological manipulative technologies in personnel management of the enterprise is quite common today. There are a number of modern approaches to addressing the issue of general manipulation and manipulative influence on staff. Usually, manipulation in the context of managerial communication is considered to force the subordinate to act in a certain way. The main components of manipulative influence include: information management; concealment of manipulative influence; degree and means of coercion, use of force; targets of influence; the theme of the work of the addressee of influence. Scholars and practitioners consider extraordinary aspects of manipulation as a hidden psychological influence of the leader on the ideas, values, behavior of subordinates. In the context of manipulative influence in the personnel management system of the enterprise, the most relevant today is the information and psychological influence on the consciousness and subconscious of the individual to change his behavior and worldview. Among his basic methods are beliefs and suggestions. It is established that the developed positive professional motivation of employees makes it possible to ensure highly effective performance of their professional duties. Positive professional motivation of employees develops in employees a professional identity, responsibility and emotionally rich sense of involvement in the work performed, filled with a conscious personal meaning. It is noted that the confidence of each employee in their value and importance as a highly qualified specialist is an important aspect in the organization of personnel management. This, first of all, makes it possible to ensure that employees achieve high results in the performance of their tasks.
EXPERIENCE OF ASSETS PURCHASE PROGRAMS IMPLEMENTATION IN EMERGING MARKET COUNTRIES: OPPORTUNITIES FOR UKRAINE
Authors:   Vasyl Stefanyk Precarpathian National University, Kramar Vitalii , Pilko Andriy ,   Vasyl Stefanyk Precarpathian National University
Published: June 2022

Central banks in emerging markets countries are actively improving existing and introducing new monetary policy instruments. An urgent task is to study the experience of applying asset repurchase programs by central banks of those countries where full-scale hostilities took place with the occupation of part of the sovereign territory, as well as significant infrastructure damage with further significant reduction of key macroeconomic indicators. This article is devoted to highlighting the results of research aimed at studying the experience of asset repurchase programs by central banks in emerging markets countries with a focus on developing practical recommendations for monetary policy management for the national regulator in modern conditions. The conditions under which it would be more attractive for the central bank to start an asset repurchase program than to use standard instruments have been specified. The peculiarities of the application of asset repurchase programs in countries with developed market economies and in countries with emerging markets are revealed. It is justified why APP programs in emerging markets are smaller in scale and duration. The main channels of APP transmission are analyzed. It has been shown that the impact and effectiveness of each channel can vary from country to country depending on these factors. Structural factors and the degree of APP sterilization play an important role in the effectiveness of the channels. The article identifies key factors that determine the risks associated with the effectiveness of APP in emerging markets. It is proved that for the effective application of APP in the realities of Ukrainian economy it is necessary to promote the further development of the financial market. Achieving a long period of price stability and increasing confidence in the central bank will only help increase the efficiency of APP. Prospective directions of increasing the efficiency of asset repurchase programs are outlined, taking into account some specific features of the current macroeconomic situation in Ukraine. The obtained results potentially will improve the management of the processes of evaluation and analysis of the effectiveness of the use of unconventional monetary policy instruments, as well as the evaluation of the effectiveness of the use of monetary levers of the macro-financial stabilization mechanism.
PROSPECTS FOR THE DEVELOPMENT OF DOMESTIC ENTERPRISE IN THE MODERN ECONOMIC PARADIGM
Authors:   Prydniprovska State Academy of Civil Engineering and Architecture, Stupniker Hanna , Mashchenko Svitlana ,   Prydniprovska State Academy of Civil Engineering and Architecture, Zozulja Nataliia ,   Prydniprovska State Academy of Civil Engineering and Architecture
Published: June 2022

Entrepreneurship is undergoing permanent changes in accordance to the trends of social life, so the development of market relations depends on formation of a new ideology of entrepreneurial thinking. In the modern economy the concept of corporate social responsibility allows the business structures to interact more successfully with the state in solving social and economic problems of the national economy. Increasing of social component in the strategic activities of domestic business structures is expected to combine the business and society interests. At the same time the important aspect of the implementation of such activities in Ukraine is the achievement of social security, environmental protection, the realization of human capital. An important means of establishing a market economy in Ukraine is the cooperation of government agencies, public organization and business representatives to create the conditions for balancing personal, business and public interests. Based on world experience, it has been established that in modern realities one of the most important factors of economic development of enterprises and organizations is social responsibility of business, which not only improves the image of the enterprise, its business concept, but also ensures its economic growth and competitive advantage in the long run. The social orientation of the business will be most effective if the corporate social responsibility of the business becomes a fundamental basis in the strategy of enterprise management. Considering the optimistic scenario of the domestic economy, it is hoped that through the implementation of the strategy of increasing corporate social responsibility, Ukrainian business structures can find effective tools to increase the level of socialization of the domestic economy. Thus, in the current conditions of the domestic economy, a new paradigm of entrepreneurial thinking, aimed at increasing corporate social responsibility, should become a driving force of social innovation, which will increase the investment attractiveness of the country at the international level. At the same time, a significant problem is the need to form state mechanisms to stimulate the systematic improvement of social responsibility of economic entities and state support of those business structures that develop and implement their own social responsibility strategies.
PROSPECTS FOR BIOGAS PRODUCTION FROM WASTE OF ENTERPRISES AND HOUSEHOLDS ON SOLID WASTE LANDFILLS
Authors:   Vinnytsia National Agrarian University, Mazur Kateryna , Gontaruk Yaroslav ,   Vinnytsia National Agrarian University
Published: June 2022

The article is devoted to the study of the prospects of biogas production at solid waste landfills from by-products of households and enterprises. The current environmental problems in Ukraine related to waste disposal are considered. It is determined that the important place is occupied by processing and utilization of waste, the volume of which is constantly growing due to the influence of urban mouths, development of services and other factors. The volumes of household waste generation at enterprises and households are determined. It is determined that the most advanced production in the field of waste disposal is the construction and operation of a complex for the production of electricity by collecting and disposing of landfill gas from the landfill. The typical system of collection and initial preparation of landfill gas for utilization and its main components are investigated. The analysis of potential biogas production from solid household waste is carried out. The necessity of industrial restructuring of communal enterprises specialized in waste utilization is argued. The basic model of activity of the modernized municipal enterprises focused on production of biomethane is offered. A model has been formed that will partially reduce the energy independence of the state from energy, increase the efficiency of agricultural enterprises, providing the crop sector with organic fertilizers and give impetus to the development of equipment for biogas production at landfills. The necessity of the information model of interaction of waste processing enterprises focused on biogas production is determined, which should include interaction on the basis of public-private partnership of research institutions and relevant enterprises focused on biogas production. It is proved that the main constraining factor for the development of biogas production at landfills is primarily the lack of government incentives and the necessary amount of investment. By state incentives for the development of alternative energy and subsidies from local budgets for the relevant utilities, it is possible to achieve the solution of the tasks in the short term.
ANALYZE OF ACTIVITIES DATA OF SUBJECT OF WORLD INSURANCE MARKET
Authors:   University of Custom Service and Finance, Botvinov Rоstislav , Bohorodytska Anna ,   University of Custom Service and Finance, Dmitrieva Lina ,   University of Custom Service and Finance
Published: June 2022

The economic sense of insurance marker at the article is determined. The insurance market is relations of insurance service realization and possibility of insurance funds to create conditions of risk reduction and elimination for all participation of economics activities and all segments of the population. Problems of insurance companies’ activities were determined at many scientific sources. Activities of life insurance companies at Ukrainian market were determine. Analyze of insurance companies’ data on national market was made, the main problems and measure of creation situation on insurance market of Ukraine. The insurance brokers, their classification and their functions were determined. But at modern research there are not analyze of insurance companies’ activities on global insurance market. The main aim of article is analyzed of insurance companies’ activities on global insurance market, the global tendencies on global insurance market was determined. Also, this article is dedicated to analyze of insurance companies on wolds insurance services market. At the article the important data such as the ratio of real estate premiums to victims and the ratio of life premiums to annuities. As basic for analyze great insurance companies of German, Great Britain USA, France, Switzerland, Bermuda. Also were analyzed data of most great world insurance brokers. Also the data of activity of world property insurance and life insurance companies were analyzed. Was determined, that during 2019 and 2020 profit of world insurance brokers create. Also was determined, that during 2019 life insurance profit of world insurance companies was created. The traditional insurance is not more the main business of life insurance field. The influence of pandemic COVID 19, showed both positives and negatives effects. Pandemic show impotent of having protection against force mayor. That is why, the support increased as for customer and for companies. Very impotent for insurance company to offer digital communication of all aspects, because it is world tendency. It is very important to develop these tendencies all time.
THEORETICAL FUNDAMENTALS OF MANAGEMENT OF TECHNOLOGICAL DEVELOPMENT OF PHARMACEUTICAL ENTERPRISES IN THE CONDITIONS OF ORIENTATION ON THE INTERNATIONAL MARKET
Authors:   National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute”, Kopishynska Kateryna , Redko Kateryna ,   National Academy of Science of Ukraine, Vasiltsova Tatiana ,   National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute”
Published: June 2022

The article examines the concepts of management of technological development of production, its principles, directions and key forms. The mechanism of technological development of export-oriented enterprise is defined as a system of complementary internal and external resources of technological development management of the enterprise, as well as tools for analysis and assessment of technological support of production, to develop a strategy for market opportunities The considered process of management of technological development of the export-oriented enterprise represents a sequence of stages providing development of the project of improvement of production system directed on expansion of export and demanding attraction of human, material, innovation and investment resources. The purpose of the article is to define and generalize the essence and principles of management of technological development of the enterprise, to explore the tools of technological development of export-oriented enterprise. During the study, the theoretical basis of management of technological development was considered in its direction, which is the use of investment and innovation tools in the formation of financial processes to ensure technological development and improvement and restructuring of technological support.
FEATURES OF AGRICULTURAL PRODUCTION IN THE ZHYTOMYR REGION
Authors:   Vasyl Stefanyk Precarpathian National University, Sachovsky Igor
Published: June 2022

Direct review of the specifics of agricultural production in our case – in the Zhytomyr region, in our opinion, requires prior consideration of the following provisions: a) modern agricultural enterprises – is a fundamentally new type of agricultural production, the nature and character of the organization of production processes in which radically different from those that existed in collective ownership of land, radically changed virtually all external and internal conditions of their operation; b) personal peasant farms are a separate type of agricultural production, the main purpose of which is to act as a good ground for the emergence and gradual expansion of the sphere of influence of market relations in the agro-industrial complex and in the economic complex of Ukraine as a whole; c) perhaps the main prerequisite for the effective functioning of farms is the degree of consideration of the specifics of this type of agricultural production to the realities of today. In the process of considering the features of agricultural production in this case – Zhytomyr region, the main emphasis was on the analysis of such indicators. First, data on the place of agriculture in this area in the agro-industrial complex of Ukraine as a whole by considering its share in the production of major types of both crop and livestock subsectors are given. Secondly, the structure of agricultural production in the region is relatively detailed, in particular, in terms of existing groups of producers, as enterprises of this industry, from the total production of peasant farms are separately separated farms. The specifics of one or another of these forms of land use was considered mainly by considering the relationship between such industries as crop production and animal husbandry. Third, for a number of reasons, the specifics of the production of major crops, ie crop products, in certain, major categories of farms were considered separately. It was supplemented by data on the yield of the main ones. In the context of the above, I would like to dwell on this. In the process of considering the specifics of production in such an important component as agricultural enterprises in this case, Zhytomyr region, the presence of a significant difference in the amount of its volumes in terms of districts was particularly highlighted. In this regard, the article examined in detail the possibility of a relationship between the volume of production in agricultural enterprises of the region and changes due to this factor in its structure in terms of the most important sub-sectors, such as crop production and animal husbandry. The conclusions of the analysis are quite interesting and revealing, they significantly deepen the understanding of the specifics of production in agricultural enterprises both within the region and in the scale of certain districts.
CROWDFUNDING BUSINESS FINANCING MODEL
Authors:   West Ukrainian National University, Homotiuk Andrii
Published: June 2022

The article considers the formation and development of crowdfunding models of business financing. Quite often companies have difficult accessing credit through traditional ways, such as bank loans. Information technology offers entrepreneurs a wide range of financial innovations through which they can obtain resources. Crowdfunding is one of the most popular types of alternative financing. The purpose of this work is to reveal the essence of crowdfunding and its basic models; analysis of the functioning of the crowdfunding market in the world, study of its regulation and provide proposals for the development of the regulatory framework in Ukraine. The theoretical bases of crowdfunding, motives for its use by enterprises are revealed. The main models of crowdfunding are described and classified according to the forms of financing and expected return. The main crowdfunding models include: P2P Consumer Lending, Balance Sheet Consumer Lending, P2P, Business Lending, Real Estate Crowdfunding, Equity-based Crowdfunding, Invoice Trading, etc. The main characteristics of the global crowdfunding market are analyzed, including by categories of crowdfunding models. The focus is on the functioning of the European market. The EU crowdfunding market has been found to be underdeveloped compared to other major economies of the world. For many years, one of the biggest obstacles facing crowdfunding platforms, which were seeking to offer their services abroad, has been the lack of common rules and different licensing requirements in the European Union. Only in 2020 the EU adopted The Regulation on European crowdfunding service providers for business, which strengthened the protection of investors. In Ukraine, crowdfunding financing models are evolving at a high speed. Ukraine should actively implement the regulation of crowdfunding and provide incentives for such activities and protect all participants. The basic principles of settlement of the crowdfunding investment market in Ukraine are offered. Crowdfunding is suitable for companies at any stage of development, but is most often used at an early stage of development, in particular, at the stage of the idea or the finished prototype.
DIRECTIONS OF COUNTERACTION CORRUPTION IN GOVERNMENT BODIES
Authors:   Cherkasy State Technological University, Honcharenko Irina , Berezina Olena ,   Cherkasy State Technological University, Dudchenko Nataliia ,   Cherkasy State Technological University
Published: June 2022

Nowadays situation in the global economic world shows that countries all over the world haven’t immune from corruption. There are a significant number of internal and external factors that affect the activities of the government and its institutions. The activities of government and its institutions affect the existence and the spread of corruption in the public sector in the turn. The article explores the concepts and definitions of corruption, the main motives for its occurrence, types and consequences for the economy of Ukraine. The legislative framework and institutions to combat corruption were studied. The anti-corruption infrastructure is represented in Ukraine by the National Anti-Corruption Bureau of Ukraine, the National Agency for the Prevention of Corruption, the High Anti-Corruption Court, the Specialized Anti-Corruption Prosecutor's Office, etc. All these institutions were founded few years ago. The dynamic and changes in the Global Corruption Perceptions Index for Ukraine and the factors that influenced it were study. The investigation based on the results of the annual reports of Transparency International. Moreover, the violations of separate co-indexes, their direction and reasons were identified. The analytical report for the state budget formed for the number of penalties (as a result of anti-corruption measures), as well as losses (as a result of corruption). The study found that corruption takes various forms, such as bribery, an abuse of the influence for a personal gain, the abuse of the office, etc. The paper identifies the main areas of the anti-corruption and implementation of anti-corruption policy of the government. The paper grounded that anti-corruption measures should be being on a specific understanding of the factors that exacerbate corruption. The potential success factors in the fight against corruption include: the cooperation and coordination, the confidence building, using of modern opportunities, formation and using the political will and the support of citizens. It is determined that anti-corruption measures should be flexible, politically sensitive and designed to take into account potential negative reactions.
DIGITAL TRANSFORMATION OF ACCOUNTING ON SMALL AND MEDIUM ENTERPRISES OF LVIV REGION UNDER THE INFLUENCE OF THE COVID-19 PANDEMIC
Authors:   Ivan Franko National University of Lviv, Popivniak Yuliia , Radelytskyy Yuriy ,   Ivan Franko National University of Lviv
Published: June 2022

The relevance of this study is that the COVID-19 pandemic has significantly complicated the conditions of accounting in small and medium-sized enterprises while opening new perspectives and opportunities for the introduction of digital technologies in accounting practice. Existing studies, however, do not take into account the specifics of the Lviv region, where the share of these enterprises reaches 99.9%. Additional attention should be paid to the regularities of the impact of the COVID-19 pandemic on the digital transformation process of accounting of small and medium enterprises, its problems, and prospects for deepening during quarantine and in the post-COVID period, which is the aim of the article. The authors investigate the problems of digital transformation of small and medium enterprises under the influence of the COVID-19 pandemic in the context of their impact on digitalization of accounting, the benefits of such digitalization in quarantine and post-quarantine world, analyze indicators of development and efficiency of digital technologies, restrictions on the way to the digitalization of accounting at small and medium enterprises of Lviv region, caused by quarantine, as well as measures to improve the efficiency of digitalization of these enterprises, consider the processes caused by the COVID-19 pandemic and contributing to the intensification of digital technologies in accounting, summarize the measures of state support of digital transformations in the world context and at the level of the Lviv region, generalize priority areas in the field of accounting for digitalization in the context of the coronavirus crisis on small and medium enterprises. This study is conducted using general scientific methods, which include analysis of statistics from open databases, synthesis, induction, and deduction. Collection of information on the problems of implementation of digital technologies in small and medium enterprises of the Lviv region in 2021, as well as measures to improve its efficiency, was carried out using such methods of information collection as survey and questionnaire.
INDEPENDENCE AS A MANDATORY PRINCIPLE OF EXTERNAL AND INTERNAL AUDITORS: REQUIREMENTS AND COMPLIANCE MECHANISM
Authors:   Central Ukrainian National Technical University, Shalimova Nataliia , Kuzmenko Halyna ,   Kyiv National Economic University named after Vadym Hetman, Androshchuk Iryna ,   Central Ukrainian National Technical University
Published: June 2022

The purpose of this study is to determine the requirements for the observance of the principle of independence by external and internal auditors, given their relationship in the performance of audit engagements. Research methodology. The methodological and theoretical basis of the study is the scientific and creative understanding of the developments of foreign and national scientists in the field of auditing in general, and internal audit in particular. The information base of the study was the official documents, standards and codes of ethics of international professional associations and organizations of accountants and auditors. To achieve this goal, a set of general scientific methods (analysis, synthesis, induction, deduction, abstraction) and methodological techniques (systematization, generalization, review, comparison) to study the principle of independence in the practice of external and internal audit as a professional activity have been used. Results. The necessity of developing a detailed Code of Ethics for Internal Auditors and specific regulations for internal audit services, which would combine the requirements of official standards and codes, and identify clear measures to assess conflicts of interest and precautionary measures, has been substantiated. The main stages of development of appropriate precautionary measures at such levels as level of auditor, level of engagement, functional level, and organizational level have been determined. It has been proved that the independence of thought and behavior as components of the independence of both external and internal auditors should be formed in view of all parties involved in the process of performing the audit engagement, taking into account the content of three party relationships. The practical significance of the research results. The practical use of the proposed theoretical approaches and practical recommendations will improve the quality of engagements performed by both external and internal auditors.
#ElOrgulloPermanece ante la pandemia. Usuarios, redes y contenido LGBT+ mexicanos en Twitter
Authors: Olmedo Neri Raul Anthony
Published: June 2022

Se analiza una red producto de la marcha virtual del Orgullo LGBT+ de la Ciudad de México ante el contexto de la COVID-19. Mediante el Análisis de Redes Sociales (ARS) se recolectaron 7 558 nodos y 13 527 interacciones alrededor del hashtag #ElOrgulloPermanece durante junio de 2020. Entre los resultados destaca que los usuarios con mayor relevancia en la red son productores de contenido LGBT+, quienes junto a otros usuarios construyen un sentido colectivo a través de la interacción y difusión de dicho contenido. Estas son prácticas comunicativas que forman parte del activismo contemporáneo.
Estrés y afrontamiento ante las clases virtuales en estudiantes universitarios durante contingencia sanitaria por COVID-19
Authors:   Universidad de Guadalajara, Santana Campas Marco Antonio , de Luna Velasco Laura Elena ,   Universidad de Guadalajara, Ramos Santana Claudia María ,   Universidad de Guadalajara, Guzmán Díaz José Cruz ,   Universidad de Guadalajara, Martínez Martínez Lorena ,   Universidad de Guadalajara, Lozano Montes de Oca Evangelina Elizabeth ,   Universidad de Guadalajara
Published: June 2022

La educación virtual, el aislamiento y distanciamiento social han evidenciado las carencias y oportunidades de mejora en profesores y estudiantes. El objetivo de este estudio es describir la relación entre las estrategias de afrontamiento y el estrés que se produce durante las clases virtuales debido a la contingencia sanitaria por Covid-19 en estudiantes universitarios. Es una investigación cuantitativa, transversal, descriptiva y exploratoria. La muestra fue de 1,118 estudiantes; 66% fueron mujeres y 34% hombres, la edad media fue de 20.9 y DE de 3.24. El estado civil: 95% fueron solteros, 2.8% casados, 2% unión libre o concubinato y 0.3% divorciados. Resultados: 67.9% de los estudiantes reportaron niveles de estrés de medios a altos. Las mujeres presentaron mayores niveles de estrés, asimismo, reportaron mayores estrategias de respuesta que los hombres. Las estrategias utilizadas por las mujeres fueron la planeación y gestión de recursos personales y la búsqueda de apoyo; por su parte, los hombres utilizaron la reevaluación positiva, la planeación y gestión de recursos personales. Conclusión: las instituciones deberían implementar programas de afrontamiento del estrés y el desarrollo de habilidades para la vida de manera continua. La flexibilidad, empatía y la educación centrada en el estudiante pueden ser estrategias para afrontar el estrés en los estudiantes.
Covid-19 y virtualidad, aprendizaje para los docentes de inglés en México
Authors:   Benemérita Universidad Autónoma de Puebla, Ochoa Gutiérrez Roberto
Published: June 2022

Con la llegada del virus de Covid-19 se ha marcado un antes y después en la historia contemporánea de la educación. Los procesos educativos se restructuraron de manera súbita para hacerlos funcionales en un momento de incertidumbre. Los docentes de inglés en México padecieron la abrupta e inesperada transformación del paradigma educativo no sólo en el plano académico sino en otros aspectos de su vida como el físico o el emocional. Al ser el socioconstructivismo el enfoque de enseñanza adoptado por los participantes, es necesario plantear ¿cuáles son las problemáticas emergentes durante la enseñanza constructivista a distancia en el marco de la pandemia para los maestros de inglés en México? Se abordó el fenómeno desde un enfoque cualitativo mediante el método de estudio de caso. Se emplearon entrevistas a profundidad y el tratamiento de la información se gestionó con el software de análisis cualitativo Nvivo 11. Se concluye que las medidas por confinamiento ante una emergencia sanitaria tuvieron repercusiones de diversa índole en la vida de los participantes; sin embargo, se presentaron oportunidades para el cambio positivo y la resiliencia individual y colectiva.
Construction of Difference Sets from Unions of Cyclotomic Classes of Order N=14
Authors:   Bulacan State University, Bulacan, Philippines, Estrella Benedict
Published: June 2022

Let G be an additive group of order v, D be a non-empty proper k-subset of G, and λ be any integer. Then D is a (v, k, λ) - difference set if every nonzero element of the group can be expressed as a difference d1 - d2 of elements of D in exactly λ ways. Let q be a prime of the form q = nN + 1 for integers n>1 and N>1. For q<1000, this study shows the construction of difference sets in the additive group of the field GF(q) from unions of cyclotomic classes of order N = 14 using a computer search. The construction consisted of computer programs derived from the definitions and theorems on difference sets using Python. The results revealed that only the union of seven cyclotomic classes such as C0(14, q) ∪ C2(14, q) ∪ C4(14, q) ∪ C6(14, q) ∪ C8(14, q) ∪ C10(14, q) ∪ C12(14, q) forms a quadratic cyclotomic difference set. Similarly, this union together with zero forms a difference set equivalent to the modified quadratic cyclotomic difference sets.
The Properties of Interlocking Directorates in the Philippines: An Exploratory Analysis
Authors:   University of the Philippines Cebu, Cebu City, Philippines, Yu Stevenson
Published: June 2022

Governance has become an increasingly important factor in the investment decisions of firms and investors. Thus, it is important to determine the quality and composition of corporate boards, which are vital overseers who act in the best interests of shareholders to improve and strengthen them. While interlocking directorates are not a recent occurrence in the Philippines, updated literature on the structure of the country’s board interlock network is sparse. Thus, this study provides a baseline snapshot by analyzing all 251 publicly-listed companies on the Philippine Stock Exchange at the director and board levels. More so, the study utilizes social network analysis tools to describe the properties of interlocking directorates and visually maps out the social network that underpins these relationships. It reveals that the board network is extensive, with almost 90% of firms connected, thanks to a handful of key directors who have high degrees of connectivity.