bluuebunny/crossref_metadata_2025 huggingface dataset:
HIỆU QUẢ CỦA MỘT SỐ GIẢI PHÁP KỸ THUẬT LÂM SINH TRONG QUẢN LÝ SÂU ĐỤC NGỌN CÂY LÁT HOA (Chukrasia tabularis) TẠI TỈNH HÒA BÌNH VÀ NGHỆ AN
Authors: Chí Nguyễn Minh
Published: May 2022

Lát hoa là loài cây gỗ có giá trị cao và được trồng phổ biến ở Việt Nam. Tuy nhiên, việc sử dụng loài cây này trong trồng rừng kinh doanh gỗ lớn gặp trở ngại bởi Sâu đục ngọn gây hại. Nghiên cứu này nhằm đánh giá hiệu quả của các thí nghiệm phân bón, phương thức trồng và chăm sóc rừng đến sinh trưởng và khả năng phòng chống Sâu đục ngọn tại Hòa Bình và Nghệ An. Kết quả cho thấy cây Lát hoa sinh trưởng chiều cao tốt nhất ở công thức bón liều lượng 300 g NPK (5-10-3). Ngoài ra, mức độ bị Sâu đục ngọn giảm 65,9% tại Hòa Bình và 81,7% tại Nghệ An ở công thức bón phân nêu trên so với đối chứng. Mặc dù sinh trưởng chiều cao của cây Lát hoa được trồng phân tán trong vườn chè và trồng làm giàu rừng kém hơn so với trồng dưới tán rừng trồng keo nhưng hiệu quả phòng chống Sâu đục ngọn của hai phương pháp này đạt 51,9% tại Hòa Bình và 74,1% tại Nghệ An so với đối chứng (trồng thuần loài). Biện pháp cắt bỏ ngọn đang bị sâu hại để diệt Sâu đục ngọn có hiệu quả cao nhất, đạt 73,9% so với đối chứng. Các kết quả nghiên cứu này sẽ là cơ sở để triển khai giải pháp phòng chống tổng hợp Sâu đục ngọn Lát hoa ở rừng trồng.
ẢNH HƯỞNG CỦA VIỆC XỬ LÝ KEO NHỰA THÔNG - ĐỒNG ĐẾN KHẢ NĂNG CHỐNG TIA UV CỦA MÀNG SƠN TRÊN BỀ MẶT GỖ KEO LAI
Authors: Hiền Nguyễn Thị Thanh , Linh Trần Nho
Published: May 2022

Trong nghiên cứu này, gỗ Keo lai trước khi sơn phủ Polyurethane (PU), đã được xử lý ngâm tẩm với hỗn hợp của 1%, 2% và 4% dung dịch keo nhựa thông và 3% đồng sunfat, sau đó được đặt trong môi trường chiếu xạ tia UV. Ảnh hưởng của keo nhựa thông-đồng đến sự thay đổi màu sắc và độ bóng bề mặt của gỗ đã xử lý và sơn phủ sau khi chiếu tia UV cũng được nghiên cứu. Kết quả đã cho thấy: sử dụng keo nhựa thông đơn lẻ hay kết hợp với đồng sunfat để xử lý cho gỗ Keo lai đều không ảnh hưởng đến khả năng thẩm thấu của hợp chất bảo quản vào trong gỗ và cũng không ảnh hưởng đến màu sắc và độ bóng của màng sơn trên bề mặt gỗ đã xử lý trước khi chiếu UV. Tuy nhiên, gỗ sau khi được xử lý bởi hỗn hợp keo nhựa thông-đồng có thể nâng cao được khả năng ổn định màu sắc của màng sơn trên bề mặt gỗ dưới tác động của tia UV, nhưng không làm ảnh hưởng đến độ bóng của màng sơn. Khi nồng độ dung dịch keo nhựa thông tăng lên thì độ bền màu của màng sơn có xu hướng giảm nhưng không đáng kể, đồng thời nó cũng không ảnh hưởng đến độ bóng của màng sơn trên bề mặt gỗ. Việc sử dụng keo nhựa thông-đồng làm chất bảo quản để ngâm tẩm cho gỗ không những có thể giảm thiểu được những nguy hại cho môi trường mà còn có thể cải thiện được khả năng chống chịu tia UV của màng sơn trên bề mặt gỗ đã được xử lý.
Classification and Mapping of Plant Communities Using Multi-Temporal and Multi-Spectral Satellite Images
Authors: Sharma Ram C. , Hirayama Hidetake , Yasuda Masatsugu , Asai Miki , Hara Keitarou
Published: May 2022

Classification and mapping of plant communities is an essential step for conservation and management of ecosystems and biodiversity. We adopt the Genus-Physiognomy-Ecosystem (GPE) system developed in the previous study for satellite-based classification of plant communities at a broad scale. This paper assesses the potential of multi-spectral and multi-temporal images collected by Sentinel-2 satellites for the classification and mapping of GPE types. This research was conducted in seven representative study sites in different climatic regions ranging from one warm-temperate site in Aya to six cool-temperate sites in Hakkoda, Zao, Oze, Shirakami, Kitakami and Shiranuka. The GPE types were enumerated in all study sites and ground truth data were collected with reference to extant vegetation surveys, visual interpretation of high-resolution images, and onsite field observations. We acquired all Sentinel-2 Level-1C product images available for the study sites between 2017-2019 and generated monthly median composite images consisting of ten spectral and twelve spectral-indices. The Gradient Boosting Decision Trees (GBDT) classifier was employed for the supervised classification of the satellite data with the support of ground truth data. The cross-validation accuracy in terms of kappa coefficient varied from 87% in Oze site with 41 GPE types to 95% in Hakkoda site with 19 GPE types; with average performance of 91% across all sites. The GPE maps produced in this research demonstrated a clear distribution of plant communities in all seven sites, highlighting the potential of Sentinel-2 multi-spectral and multi-temporal images with GPE classification system for operational and broad-scale mapping of plant communities.
ATTRACTING DEPOSIT FLOWS AS THE MAIN RESOURCE OF INVESTMENTS IN THE COUNTRY'S ECONOMY DURING THE COVID-19 PANDEMIC
Authors: Melnychuk Yuliia , Shkolenko Oksana , Kharchuk Tetiana , Melnik V.
Published: May 2022

The article on "Attracting deposit flows as the main resource of investment in the economy during the Covid-19 pandemic" is devoted to finding methods and ways to stabilize the financial condition of the bank during the crisis, namely by attracting deposit flows, which is the main investment resource. The purpose of the study is to develop recommendations for the introduction of deposit flows as the main resource for investment in the economy during the pandemic Covid-19. The study of the formation of the bank's deposit policy revealed the main reasons for banks to attract funds from individuals, namely: a stable resource (the nature of deposits depends on the types of lending operations, and accordingly the amount of profit); commercial banks can attract sufficient resources of this kind; relatively cheap resource for banks compared to interbank loans and other financial instruments; private deposits are beneficial for banks (current deposits show less activity in the movement of funds than in the funds of enterprises). The principles of banking strategy are studied and the classification of intrabank principles and their distribution taking into account the economic situation into: general (principle of scientific substantiation; principle of system integrity; principle of integrated approach; principle of optimality and efficiency; principle of unity of elements) and specific (principle of ensuring optimal cost level; principle) security; the principle of reliability; the principle of unity of elements).  The banking market is considered, the leaders in terms of profitability of a banking institution are identified. The state of deposit policy in some banks is analyzed and the problems of deposit policy of Ukrainian banks during the Covid-19 Pandemic are identified. The directions and ways of their decision are offered. Based on the study, ways to attract depositors to banks during the Covid-19 pandemic as the main investors, whose funds are a source of economic development.
ENSURING ECONOMIC SECURITY OF TRADE ENTERPRISES IN THE FORMATION OF PRICING POLICY
Authors: Bezpartochnyi Maksym , Britchenko Igor , Lošonczi Peter
Published: May 2022

The article considers the problem of ensuring the economic security of trade enterprises by forming an optimal pricing policy. The methodology of formation the minimum and maximum selling prices of trade enterprise, maintenance of margin of economic security, which based on research of turnover costs and working capital of trade enterprise is offered. Based on statistical data of trade enterprises, the types of prices by product range are determined, which form a stable economic situation and ensure economic security of trade enterprise. The necessity of formation the optimal price policy and selling prices of trade enterprises with the use of Pareto efficiency tools and construction of single-criteria and multi-criteria tasks, indicators of quality of commodity resources of trade enterprises is substantiated. Using the Excel software processor and the “Regression” function, economic-mathematical models of optimal prices for the product range of trade enterprises are built. The results testified to the effectiveness of the proposed model of the optimal pricing policy of trade enterprises, as the obtained values are within the minimum selling prices, which provides economic security of trade enterprises. The process of forming the pricing policy of trade enterprises to ensure economic security is proposed, which is based on the principles of pricing, appropriate methodological tools and monitoring of market environment factors. Organizational, economic, legal, social and market (marketing) mechanisms for the formation of effective pricing policy of trade enterprises aimed at ensuring economic security are identified. This study is practically interesting for personnel of trade enterprises, regardless of organizational-legal forms of ownership and activities, and theoretically – for researchers dealing with pricing.
TOURISM RISK AUDIT UNDER THE COVID-19 IMPACT
Authors: Nazarova Karina , Nezhyva Mariia , Moyseyenko Olesya , Mysiuk Viktoria , Levkov Krasimir , Kucher Anatolii
Published: May 2022

The aim of the article is to investigate main changing trends of tourism industry development in Ukraine under the impact of COVID crisis, to identify risks that tourism business faced during the crisis and proposed the main vectors of such risk management via the audit procedures implementation to minimize the negative impact on tourism business and country economy in general. The article investigates the main trends and performance of tourism industry development in Ukraine under the impact of COVID crisis. There were analyzed risks tourism business faced during the crisis and proposed the main vectors of such risk management via audit procedures implementation to minimize the impact on tourism business. Business strategy development of tourism under crisis impact requires balanced system of measures to overcome the crisis and become more strange by the help of quality business KPIs analysis and performing stable and permanent business goal updating by the help of audit risk management. There were proposed recommendation how to deal with the crisis business risk implementing audit risk assessment approach for domestic Ukrainian tourism business as well as tourism business in general. During the crisis companies should switch focus on domestic tourism, as foreign visitors stay away due to COVID-19; inbound arrivals decline by 44% to 7.5 million in 2020, while outbound departures decline by 48% to 10 million; recovery will be driven by domestic tourism in the shorter term; inbound arrivals to record a 16% volume CAGR over the forecast period, while outbound departures will record a 19% CAGR. To identify and manage crisis business crisis companies should focus on internal audit as instrument to minimization business losses. It should cover issues of identifying such risks, assessment it in order to estimate business result in case in nearest future company will faced crisis and give recommendation and procedures that should be focused on minimization tourism industry losses as a vital segment of country economy.
MARKETING COMMUNICATION POLICY OF LOCAL AUTHORITIES AS A TOOL FOR FORMING THE IMAGE OF MUNICIPAL SERVICE PROVIDERS
Authors: Borysova Tetiana , Monastyrskyi Grygorii , Khrupovych Svitlana , Chaikivska Vasylyna
Published: May 2022

A part of research results concerning the state of the effectiveness of marketing activities of local authorities of Ukraine, in which authors took part and prepared the analyst report, and also their own researches are presented in the paper. The study found that marketing communication activities for forming the image of urban transport service providers in the studied regions were carried out mainly in the form of information campaigns and weren’t aimed at target audiences.
The study discovered that in 2017—2020 in Ukraine (except for the temporarily occupied territories) there were some measures to increase awareness of the responsibility and important role of urban transport service providers.
It is established that citizens of Ukraine are informed about the problems of urban public transport at three levels. First, at the national level, the most popular were information and educational activities, image social advertising in national media, Internet portals, information and educational programs and publications, reproduction and distribution of printed materials (booklets, leaflets, posters, academic literature).
Secondly, at the regional level (oblast level) were popular publications and videos on the Internet, manuals, radio and television programs, social advertising on regional state television and radio, outdoor advertising (billboards, city lights, posters), conference organization were disseminated and seminars, flash mobs and social events. Third, lectures, classes, role-playing games, business games, workshops, booklets, leaflets and conference materials were organized at the local level.
At the same time, the system in conducting marketing communication activities for forming the image of urban transport service providers during the study could not be found. The study identified shortcomings in the communication process of public services with target social groups. An analysis of marketing communication activities implemented and planned for implementation by local authorities. On the basis of research results and conclusions some recommendations are offered in the article.
ECONOMIC AND MATHEMATICAL MODELING OF THE FUNCTIONING OF AN INDUSTRIAL ENTERPRISE
Authors: Lokhman Natalia , Beridze Tatiana , Baranik Zoya , Cherep Alla , Dashko Iryna , Hamova Oxana
Published: May 2022

The purpose of the article is to model the activities of an industrial enterprise as an independent economic unit in order to increase the profit of the enterprise in terms of economic efficiency.Method. In the course of the research the methodology of economic-mathematical modeling was applied. The enterprise is considered as a complex system — a sublimated enterprise, an economic object. The use of simulation methods on specific statistical material of the industrial enterprise «PivdGOK» is given. The application of the methods of digital economy allowed to obtain the relevant indicators of the enterprise and to obtain appropriate visual and graphical representations of the results.Results. The economic and mathematical model of the industrial enterprise of PJSC «PivdGOK» is constructed, it allowed to generalize results of activity of the industrial enterprise. Analytical relations concerning the activity of an industrial enterprise are obtained, namely a systematic study of the relationship between costs, volume of activity and profit of the enterprise.Scientific novelty. For the first time the economic-mathematical model of activity of the industrial enterprise in the sense of definition of its effective functioning as economic unit is constructed. Obtained in the implicit form of the dependence of profit at a given economic efficiency allowed us to investigate this relationship in order to build a simulation model.Practical significance. The use of Mathcad software allowed to building a simulation model of the industrial enterprise. An analytical expression of the connection between economic efficiency and profit is obtained, which allows to carry out a corresponding analysis of the activity of an industrial enterprise. It is shown under what conditions it is possible to achieve the greatest profit at a given economic efficiency. The use of digital modeling allowed to numerically obtain the optimal values of profit and graphically display the results. Graphical representation of the obtained results allows for visual analysis.
TOOLS FOR MARKETING MANAGEMENT OF THE INNOVATION AND INVESTMENT ACTIVITY
Authors: Polishchuk Iryna , Довгань Юрій , Hromova Olha , Dovhan Larysa , Hnydiuk Inna
Published: May 2022

The paper examines the processes of managing innovation and investment activity of enterprises with the complex use of marketing management tools. It is clarified that modern competitive challenges force enterprises to strengthen innovation and investment activity, which is no longer considered as one of the possible goals, but as a critical and vital condition for the enterprise operation. Theoretical provisions and conceptual-and-categorical apparatus of the research of marketing management tools for the marketing management of innovation and investment activity of enterprises are generalized. It is established that innovation and investment activity of the enterprise can be defined as the processes of directing and regulating relations aimed to create and implement innovations and investments into the objects of business and other types of activities in order to make a profit or get some other effects. The necessity of reorientation of traditional management of innovation and investment activity as management built on the principles of marketing and comprehensive application of its tools is substantiated. It is proposed to divide the tools of marketing management of innovation and investment activity into two groups, in particular tools of marketing management and tools used for its implementation. Marketing tools for managing the innovation and investment activity of enterprises include marketing research and marketing information system, while marketing tools for the implementation of management include marketing product, price, distribution and communication policies of the enterprise.  Possible levels of marketing management of innovation and investment activity of enterprises based on marketing approaches and the use of marketing management tools are identified due to the application of Harrington’s desirability function. It is substantiated that the priorities in the management of innovation and investment activity of the enterprise should involve interpretation of consumer demands, direct response and feedback of innovations and related investments with the opportunities, needs and values of consumers, demand development, diffusion of innovations and long-term orientation through the use of appropriate marketing management tools.
USE OF MODERN INFORMATION TECHNOLOGIES TO ENSURE THE COMPETITIVENESS OF REGIONS IN THE CONTEXT OF DECENTRALIZATION OF POWER
Authors: Kloba Lev , Кльоба Соломія
Published: May 2022

The article substantiates the use of modern information technologies to ensure the competitiveness of the regions. The directions of using information technologies to strengthen the competitiveness of Amalgamated hromada are considered. The optimal management of Amalgamated hromada with information technologies in such essential areas as accounting, document management, inventory management, etc., is investigated. The cost of accounting services for the year is calculated. The advantages of using a tracking complex (tracking equipment, software, integration into a web representation, automated Amalgamated hromada control systems, etc.) are considered. It is analyzed that the necessary tool should be using methods to assess the quality of Amalgamated hromada services with problems and suggestions. Such a tool will significantly strengthen the relationship of the community with the leaders of the Amalgamated hromada, and therefore the reaction of the Amalgamated hromada to changes in political, economic, or social policy of Ukraine can be based on the views of residents. The use of automated school systems is relevant both for the Amalgamated hromada staff and for Amalgamated hromada schools. The main advantages of automation of the educational process in Amalgamated hromada schools are investigated. According to the algorithm, decision-making on the implementation of IT services and evaluating their effectiveness is carried out in 4 stages and formed an algorithm for the use of information technology in Amalgamated hromada to increase competitiveness. It is investigated that the central IT tool that uses Amalgamated hromada to improve its competitive advantage is its official representation on the Internet - the official website. Having all the necessary information on the site will increase site traffic and earn extra income through placement, although this should not end itself. An algorithm for using IT in Amalgamated hromada to increase competitiveness is proposed, where specific stages are identified - from checking the need for this service (capacity testing) to the decision-making stage.
DIRECTIONS OF COMMUNICATION RELATIONS DEVELOPMENT IN THE AGRICULTURAL AVIATION WORKS MARKET
Authors: Soloviova Olena , Herasymenko Iryna , Pron Svitlana , Kravchenko Tetiana , Vysotska Iryna
Published: May 2022

The basis of better organization of production, strengthening the competitiveness of the business entity in the market, the formation of its image in the socio-economic environment is marketing and marketing communications. The article considers the theoretical foundations of the complex of marketing communications of a special purpose airline with consumers of agricultural aviation services.
The target consumers for the special purpose airline in the market of agricultural aviation works are agricultural enterprises. This paper proposes the use of aviation method of plant protection, which is effective for both special purpose airlines and agricultural enterprises. The main component of active influence on the target market of agricultural aviation services is the marketing support of a special purpose airline. Using the «four P» and «four C» models in the development of marketing strategies, a set of marketing elements for a special purpose airline is presented and the impact of marketing communications on the activities of a special purpose airline is determined.
Each participant in the market of agricultural aviation works gets the effect only when the consumer benefits from the provided aviation services. The paper proposes a scheme of interconnection of participants in the market of agricultural aviation works, which shows the components of the effectiveness of the process of agricultural aviation works for each of its participants. Thus, marketing support for the effectiveness of agricultural aviation work is a measure carried out by a special purpose airline to attract potential consumers (agricultural enterprises) to services developed, implemented and provided in the field of agricultural aviation agricultural aviation works and aimed at attracting consumer attention and information, persuasion, reminders. ways to meet their needs and quality of services, which allows you to compare similar services, stimulate consumer demand. The scheme of realization of a complex of marketing of the airline of special purpose at performance of agricultural aviation works is developed.
SOCIO-ECONOMIC DEVELOPMENT IN THE CONTEXT OF USING REASONABLE SPECIALIZATION IN THE ECONOMY OF UKRAINE
Authors: Andrusiv Uliana , Zelinska Halyna , Galtsova Olga , Seleznova Olena , Bahorka Mariia , Yurchenko Nataliia
Published: May 2022

. The article analyzes the uneven economic growth in the regions of Ukraine and proposes the development of regional policy based on the use of the smart specialization idea. As a tool for analyzing the uneven economic development of regions, we used a method based on the comparison of regions by gross regional product per capita, which formed the basis for determining the funnel of backwardness of the region among others in terms of economic growth. The analysis was conducted for 2010 and 2020.  The calculations made it possible to identify areas that differ significantly in development potential. It is proposed to use the ideas of the smart specialization concept as a new model of the Ukraine’s regions economic development in order to equalize interregional disparities.  Revealed the essence of this concept implementation on the example of the Carpathian region economy in 2020 is revealed. It is determined that the formation of educational, tourist and construction clusters in the region are the foundations that will form a long-term strategy for its development. The main measures for the introduction of construction and educational clusters are proposed. The components that determine the innovative development of Ukraine on the basis of the Global Indices of Competitiveness and Innovation are analyzed. Proposed the formation of economic policy, which is aimed at solving strategic tasks of the regions socio-economic development - ensuring economic growth and quality of life in Ukraine. It is justified that the application of the smart specialization approach in long-term regional strategies will contribute to a synergistic effect for both human and innovative development, which is the goal of the new regional economic policy.

 To solvethe tasks used general and special research methods, namely: theoretical generalization to clarify the essence of smart specialization), statistical, comparative, comparative and strategic analysis (to calculate and build the dynamics of GRP per capita by region of Ukraine), graphical (for a visual representation of the results of the analysis). In addition, the visualization method was used to build the algorithm for forming the regional policy of Ukraine.
ECONOMIC AND LEGAL JUSTIFICATION OF THE METHODOLOGICAL APPROACH TO THE ASSESSMENT OF THE STATE OF BUDGET AND TAX SECURITY OF UKRAINE
Authors: Blikhar Mariia , Melnychenko Bogdana , Pylypyshyn Pavlo , Ryzhkova Anzhela , Ruvin Sergij
Published: May 2022

The purpose of the article is to study the problematic aspects of economic and legal justification of the methodological approach to assessing the state of the budget and tax security of Ukraine. The methods of economic analysis, synthesis, comparison, generalization, and systematization are used in the research. The intensification of financial and economic instability and the emergence of crisis phenomena in the financial system of the state have led to the activation of destabilizing factors that significantly affect the functioning of the budget and tax sphere of Ukraine. Due to the inefficient implementation of the budget and tax policy for a long time, there is a deterioration of the financial component of economic security and the emergence of destructive processes and phenomena in the economy of the state. Given this situation and the violation of macroeconomic stability, the need for timely response and prevention of internal and external risks and threats to budget and tax security, as well as protection of national interests of the state in the financial sphere becomes especially important. At the same time, the desire to ensure the stable development of the budget and tax sphere necessitates a revision of methodological tools for assessing the level of budget and tax security, which, in turn, requires revision of existing Methodical recommendations for calculating the level of economic security of Ukraine and supplementing them with tax security indicators. It is becoming obvious that ensuring and strengthening the budget and tax security of Ukraine is one of the priorities of public policy, which highlights the research topic. The article defines the essence of budget and tax security of the state, their interdependence outlines the main problems of the budget and tax security of Ukraine and considers regulatory and legal security of budget and tax sphere. A study of threats and risks to budget and tax security in the context of identified indicators is conducted. Evaluations of the methodological approach to assessing the level of budget and tax security of the state are carried out, and the method of calculating weights and integrated indicator of budget and tax security is analyzed. The main approaches to assessing the level of tax security are systematized and the calculation of its indicators is proposed. In order to strengthen the institutional support of budget and tax security, it is proposed to develop the concept of tax security of the state and supplement the current Methodical recommendations for calculating the level of economic security of Ukraine with the tax component.
ОРГАНІЗАЦІЯ БУХГАЛТЕРСЬКОГО ОБЛІКУ В КРАЇНАХ ЄВРОПЕЙСЬКОГО СОЮЗУ: СУЧАСНІ ПРОБЛЕМИ ТА ПЕРСПЕКТИВИ ВДОСКОНАЛЕННЯ
Authors: Дубініна Марина , Сирцева Світлана , Чебан Юлія , Дубінін Віктор , Лугова Ольга , Хомяк Наталія
Published: May 2022

Досліджено, що проявом облікової політики певного рівня у сфері бухгалтерського обліку є встановлення нормативних лімітів, якими є бухгалтерський облік та фінансова звітність, їх закріплення в законодавчих документах. Відзначено, що впровадження міжнародних стандартів фінансової звітності в країні відбувається в умовах і під впливом конкретних економічних, політичних, правових і культурних факторів. Проаналізовано регулятори, які визначили типовий перелік аспектів, які впливають на процес застосування МСФЗ. Зазначено, що в усьому світі існують відмінності у формуванні економічних показників, тому Закон «Про національну програму адаптації законодавства України до законодавства Європейського Союзу», тобто бухгалтерський облік підприємств, визначено як одну з пріоритетних сфер, у якій українське законодавство було налаштовано. Досліджено досвід країн ЄС щодо організації бухгалтерського обліку. Визначено, що в Польщі рекомендації щодо щорічної фінансової звітності повинні містити принаймні баланс, звіт про прибутки та збитки й додаткову інформацію до фінансових звітів; надавати правдиву та достовірну інформацію про активи, зобов’язання, фінансовий стан та прибутки або збитки компанії; опубліковані кожною компанією у відповідному національному реєстрі підприємств. В Ірландії податкові різниці, що виникають унаслідок звільнення від подвійного оподаткування попередньо узгоджених платежів за збитки, пов’язані з державними розрахунками, інших податкових пільг – торговельних збитків, торгових платежів, виробничих збитків, виробничих платежів, також визнаються окремо в податковій звітності. Зазначено, що в європейських країнах – Німеччині, Швеції, Греції, Італії, Іспанії та Португалії – розрахунок оподатковуваного доходу на основі податкового законодавства базується на тих самих методах розрахунку, які надають інформацію про податкові надходження та витрати в системі бухгалтерського обліку й податкову звітність виключно з бази інформації бухгалтерів. Були розроблені рекомендації щодо вдосконалення бухгалтерського обліку в країнах ЄС.
РОЗВИТОК НАЦІОНАЛЬНОЇ ЕКОНОМІКИ В КООРДИНАТАХ СТАЛОГО РОЗВИТКУ: ДО ПИТАННЯ СТРАТЕГІЧНОГО ДЕРЖАВНОГО РЕГУЛЮВАННЯ НА ТЛІ РОСІЙСЬКОЇ ЗБРОЙНОЇ АГРЕСІЇ
Authors: Іванова Вікторія , Паризький Ігор , Чинчик Анатолій , Клим Надія , Томчук-Пономаренко Наталія , Іванчов Павло
Published: May 2022

Російська збройна агресії спричинила глибоку соціально-економічну криза та має масштабні непередбачувані наслідки для національної економіки. Одним з ключових негативних наслідків російської збройної агресії є загроза для сталого розвитку національної економіки. Уражені всі аспекти сталого розвитку в Україні: економічний розвиток, захист довкілля, соціальна та гендерна рівність, інше. На тлі російської збройної агресії постає нагальна потреба в збалансованому та обґрунтованому стратегічному державному регулюванні, що покликано забезпечити сталий розвиток в Україні в коротко- та довгострокових аспектах. Метою статті є визначення особливостей стратегічного державного регулювання на тлі російської збройної агресії в площині розвитку національної економіки в координатах сталого розвитку. В статті розглянуто прогрес України в виконанні цілей сталого розвитку. Названо найбільш проблемні зони в розрізі цілей сталого розвитку, де ключовою причиною відставання є російська збройна агресія. Здійснено огляд ситуації в світі в розрізі рівня конфліктності та виділено спільні риси в площині проблем сталого розвитку в країнах, що зазнали збройної агресії. Наголошено на тому, що ускладнення у досягненні цілей сталого розвитку мають комплексну природу. Драйвери забезпечення сталого розвитку мають як фінансовий, так і нефінансовий характер. Розглянуто 4 ключові фактори, що утруднюють досягнення цілей сталого розвитку на сучасному етапі: 1. Звуження ліквідності в світі; 2. Ускладнення доступу до позикового фінансування; 3. Потреба в термінових фінансових заходах; 4. Потреба в рості продуктивності праці та зростанні виробничого потенціалу. Подано опис сценарію UNDP щодо розвитку наслідків російської збройної агресії в площині бідності в Україні. Названо ключові зони фокусу для комплексу заходів Уряду в контексті масштабної соціально-економічної кризи. Наголошено на важливості застосування скоординованої та обґрунтованої політики Уряду на тлі російської збройної агресії. Окрему увагу приділено потребі в використанні гнучкого підходу при розробці комплексу заходів зі стратегічного державного регулювання з метою забезпечення сталого розвитку. Наголошено на важливості застосування здобутків діджиталізації в контексті реалізації програм підтримки громадян та бізнесу.
Victims and International Sentencing: An Uncharted Territory?
Authors: Oyewole Oriola O.
Published: May 2022

The sentencing phase plays a crucial role in international criminal trials. However, the role and impact of victim participation during international sentencing have received little attention within international criminal law discourse. This study seeks to understand and explain the rationale behind international sentencing by examining the theories of retributive and restorative justice within the context of the International Criminal Court. In addition, the study also addresses the neglected aspect of victims’ role in sentencing hearings as well as the degree to which victims’ rights and interests are considered at the sentencing phase. Researchers have utilised qualitative interviews in the available scholarship to assess victim participation at the ICC. This article has decided to complement the available scholarship in this area by using a rarely-used and vital data source for evaluating victim participation during sentencing. Namely, case transcripts. In investigating this question, the researcher used the decided case of Prosecutor v Thomas Lubanga case.
Fortitude and creativity of Maria Grzegorzewska in overcoming barriers standing in the way of her education
Authors: Hryniewicka Anna
Published: May 2022

This article describes the first stage of Maria Grzegorzewska's difficult path to education against the background of the socio-political conditions in the Kingdom of Poland at the turn of the 19th and 20th centuries, with particular emphasis on teaching at home and in private Scientific Institutes of Jadwiga Kotwicka and Paulina Hewelke, studies at the Society for Scientific Courses conducted by Ludwik Krzywicki, studies as a hospitant at the Faculty of Philosophy of the Jagiellonian University, work as a home teacher and social activity to popularize knowledge among the poor population of Warsaw and Krakow.
Mobile Robot Path Planning Optimization Based on Integration of Firefly Algorithm and Cubic Polynomial Equation
Authors: Ali Sura Mazin , Yonan Janan Farag , Alniemi Omar , Ahmed Amjed Abbas
Published: May 2022

Mobile Robot is an extremely essential technology in the industrial world. Optimal path planning is essential for the navigation of mobile robots. The firefly algorithm is a very promising tool of Swarm Intelligence, which is used in various optimization areas. This study used the firefly algorithm to solve the mobile robot path-planning problem and achieve optimal trajectory planning. The objective of the proposed method is to find the free-collision-free points in the mobile robot environment and then generate the optimal path based on the firefly algorithm. It uses the A∗ algorithm to find the shortest path. The essential function of use the firefly algorithm is applied to specify the optimal control points for the corresponding shortest smooth trajectory of the mobile robot. Cubic Polynomial equation is applied to generate a smooth path from the initial point to the goal point during a specified period. The results of computer simulation demonstrate the efficiency of the firefly algorithm in generating optimal trajectory of mobile robot in a variable degree of mobile robot environment complexity.
Predicting the Extent of Sidoarjo Mud Flow Using Remote Sensing
Authors: Wicaksono Wishnumurti , Isa Sani M.
Published: May 2022

The Sidoarjo mud flow in East Java is the result of a natural phenomenon in which hot mudflow occurs due to volcanic activity. The Sidoarjo mud flow resulted in a considerable ecological disaster in the area. In this study, by using the Modification of Normalized Difference Water Index (MNDWI) technique we measured the extension of the mudflow area from 2013 to 2020 using Landsat 8 satellite data imagery. This study is meant to predict the extension of the mud flow area in the research site by comparing regression and neural network techniques in order to find the best approach. The RPROP MLP neural network technique was used to predict the Sidoarjo mud-flowing area in 2021 to 2025. Surprisingly the results of these calculations showed that the RPROP MLP neural network with three hidden layers and 20 neurons performed the best, with an R square value for training of 0.77915565 and for testing of 0.78321550.
Automatically Detect Software Security Vulnerabilities Based on Natural Language Processing Techniques and Machine Learning Algorithms
Authors: Cho Do Xuan , Son Vu Ngoc , Duc Duong
Published: May 2022

Nowadays, software vulnerabilities pose a serious problem, because cyber-attackers often find ways to attack a system by exploiting software vulnerabilities. Detecting software vulnerabilities can be done using two main methods: i) signature-based detection, i.e. methods based on a list of known security vulnerabilities as a basis for contrasting and comparing; ii) behavior analysis-based detection using classification algorithms, i.e., methods based on analyzing the software code. In order to improve the ability to accurately detect software security vulnerabilities, this study proposes a new approach based on a technique of analyzing and standardizing software code and the random forest (RF) classification algorithm. The novelty and advantages of our proposed method are that to determine abnormal behavior of functions in the software, instead of trying to define behaviors of functions, this study uses the Word2vec natural language processing model to normalize and extract features of functions. Finally, to detect security vulnerabilities in the functions, this study proposes to use a popular and effective supervised machine learning algorithm.
Job Satisfaction among Primary Health Care Workers in Buraidah, Qassim, Saudi Arabia
Authors: AlJumail Entisar , Rabbani Unaib
Published: May 2022

Satisfaction of health care workers has direct effect on the quality of care. This study aimed to assess the job satisfaction among primary health care (PHC) workers in Buraidah, Saudi Arabia. A cross sectional study was conducted among primary health care workers in Buraidah. Twenty PHC centers were selected by simple random sampling. All the workers including; physician, dentist, nurse, pharmacist and laboratory technician who have been working for at least one year in the same facility were invited to participate in the study. Data was collected on socio-demographic and professional characteristics. Job satisfaction was measured using a validated 36 item Job Satisfaction Survey (JSS). A total of 230 PHC workers were included in this study. Nineteen (8.3%) of them expressed that they were dissatisfied, and almost half of them (55.7%) were ambivalent, and the rest (36.1%) were satisfied with their job. Among the nine facets of the JSS; Nature of work, Co-workers and Supervision had mean scores in the satisfaction category, while, five facets were in the range of ambivalent; Pay, Promotion, Benefits, Contingent rewards and Communication. Only one facet fell under the dissatisfaction range which was Operating Conditions. None of the socio-demographic variables had significant association with job satisfaction. About two thirds of the PHC workers were not satisfied with their job. This calls for policy makers to enhance job and job conditions to increase job satisfaction and improve the quality of care at primary care level. Key words: Job; Primary care; Satisfaction; Saudi Arabia; Worker
Effectiveness of Community Mental Health Service in Oman: A Pilot Study
Authors: Al-Jadidi Saleha , Aboalatta Ahmed S. , Al-Rahbi Iman , Al-Harrasi Maryiam , AlRauzaiqi Hamood , Sabeih Musa Abu , AlGammari Thuraiya , Al-Shammakhi Ahmed
Published: May 2022

In Oman the Community Mental Health Service (CMHS) was implemented in 2013. CMHS includes home based services such as outreach team, including, crisis response, recovery team and rehabilitation. The community mental health program in Oman is multidisciplinary, however no study has yet evaluated the effectiveness of community mental health in Oman. Aims: A pilot study was a weighted and measurable outcome of the community service program in decreasing relapse, length of hospital stay and the financial sequelae of relapse of the service provided. Objective: was to compare readmission rate, length of stay and total hospital cost per admission for the patients before and after enrolment to the CMHS program. Results: In this study there is a statistically significant difference between number of relapses before and after enrolments to community services. The mean number of relapses decreased after enrolmentto CMHS and the decreases mean cost per admission for the patients after enrolment to the community program. Decrease in number of admissions among patients enrolled on CMHS was from (M 2.68 SD 2.76) to (M 1.51 SD 2.5) withP value 0.001 . Duration of stay also decreased from (179.83 SD 471.2 day) to (61.62 SD 102.14 day) with P value approximately <P=0.01 indicating high statistical significance. which reflects also on the cost of care which dropped from (17900.83 SD 47100.2 OMR) to (6100.62 SD 10200.14 OMR. Further demographic variable results showed that males, illiterate, never been employed, single and divorced get benefits from CMHS and schizophrenia. < 10 years of illness and good family support got more benefits compared to other diseases Conclusion: CMHS in Oman is effective in decreasing relapse rate and cost. Key words: Community Mental Health Service, Oman
Role of SGLT2 Inhibitors and GLP-1 Analogs in Cardiovascular Risk Reduction in Type 2 Diabetes
Authors: Rashed Mostafa Hamdy , Dauyoumor Tonbra Deborah , Corney Sarah , Konono Kimberly , Joubert Nadia , Mohamed Marwa , Sukhoo-Pertab Michon , Makhomisane Mobowa , Njeri Irene , Mwita Julius , Sefen Mariam , Mohamed Khadija , Whiley Nicolette
Published: May 2022

The leading cause of morbidity and mortality in patients with type-2 diabetes mellitus is cardiovascular (CV) disease, which makes it an important target in management. Sodium-glucose cotransporter 2 (SGLT-2) inhibitors and glucagon-like peptide-1 receptor agonist (GLP-1 RA) are both two new antidiabetic drug classes that showed significant reduction in major cardiovascular events (MACE). With the introduction of these drugs, comprehensive CV risk reduction has been achieved in addition to glucose control. Both drugs work in different ways; the SGLT-2 Inhibitors lead to urinary excretion of 60-90 grams of glucose as well as sodium leading to osmotic diuresis. On the other hand, GLP-1 agonists affect postprandial glucose by enhancing insulin secretion in the beta cells and inhibition of glucagon secretion in the alpha cells in a glucose dependent manner. Different types of drugs are discussed in detail according to different trials such as EMPA-REG, EMPEROR REDUCED, CANVAS, CREDENCE, VERTIS-CV, DAPA-HF and DECLARE TIMI 58 for SGLT-2 Inhibitors, while for GLP-1 agonists, trials such as ELIXA, FREEDOM, EXCEL, LEADER, SUSTAIN, PIONEER 6, REWIND and HARMONY. According to U.S. Drug and Food Administration guidance in 2008, it is required that all new oral hypoglycemic agents undergo cardiovascular outcome trials to evaluate CV safety. Both the SGLT2 inhibitors and GLP-1 agonists have undergone large trials that have led to massive evidence on their cardiovascular safety and renal benefits. The decision on using which drug from both classes depends on different factors like atherosclerotic disease and chronic Kidney disease. Key words. diabetes, cardiovascular, reduction
Why patients go to private health care facilities? Perspectives from Qassim, Saudi Arabia
Authors: Sulaiman Amel A , Rabbani Unaib , Alshaya Sultan , Alyahya Marwan , Al-Gabbany Saleh A , Kalevaru Chandra S , Jahan Saulat , Aljubeilan Raed A , AlMeman Ahmed A , AlAhajji Bader A
Published: May 2022

Saudi government provides free health care to the population, however still a large number of people visit private health care facilities. This study aimed to measure patients’ satisfaction with and reasons for visiting private health care facilities in Qassim, Saudi Arabia. A cross-sectional survey was conducted among patients who visited private health facilities in the month of August and September 2019. Data was collected through an online questionnaire with variables on various aspects of care and services and reasons for choosing the facilities. The data was analyzed using SPSS version 21. A total of 1220 respondents participated in this study. The mean score of the overall patients’ satisfaction was 3.08 (±1.29). About 525 (43.1%) of respondents were satisfied. About 78.1% of respondents were satisfied with the private health facilities’ working hours. Highly satisfied domains were; working hours, the respect and help from the staff. The patients’ age, educational level, nationality, residence, monthly income and occupation were associated with the overall satisfaction in a private health facility (p < 0.05). The main reasons for choosing the private health facilities were delayed appointment in governmental hospitals and less waiting time in private hospitals. Service redesign is required to improve appointment management systems and patients’ satisfaction in public sector health facilities. Key words: Satisfaction; Private health facility; quality in healthcare; Qassim; Saudi Arabia
Quality of life for Cardiovascular Patients in Saudi Arabia
Authors: Mougrabi Mohammed M. , Althumali Nouran K. , AL-juaid Raghad S. , Alsalmi Thekra M , Alotaibi Ohoud D , Alzahrani Waad S. , Alkhaldi Najla J.
Published: May 2022

Background: Cardiovascular diseases (CVD) are a global issue bearing a heavy burden of illness. The studies conducted on the quality of life for Cardiovascular patients is still limited in Saudi Arabia. The current study aims to investigate Quality of life for Cardiovascular Patients in Saudi Arabia 2020. We want to assess the quality of life for cardiac patients and its connection with certain factors. Objectives: assess the extent of effect of mental and physical wellbeing and social relations on the quality of life of patients with cardiovascular disease . Methods: It was a descriptive cross sectional study of all adults Saudi patients who had cardiovascular diseases or who had cardiac surgery at least for the previous 5 years, performed between February 2021 And December 2021 at different regions in Saudi Arabia. We used a form of online survey SF-36 that was distributed through the network. Results: 470 participants were included in the study; 47.9% females and 52.1% males. Overall, female, divorced, high BMI, patients with co-morbidities, patients aged above 55 years, patients who have low education level and the patients who were working in the non-health sector showed poor quality of life compared to other participants. Conclusion: Recognizing the factors that lower the quality of life for cardiovascular patients in the Saudi community is important and essential to address their needs and give better Quality of Life. Key words : Quality of life, Cardiovascular diseases, Cardiac surgery, Saudi Arabia, survey SF-36.