bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Impact of Taxes on the Reproduction of Natural Forest Resources in Ukraine
Authors: Zhurakovska Iryna , Sydorenko Roman , Fuhelo Pavlina , Khomenko Liudmyla , Sokrovolska Nataliya 
Published: May 2021

The research was directed to confirming or disproving the hypothesis that increasing tax pressure on the forest industry encourages the irrational use of forest resources to cover tax payments. The purpose of the study is to develop a methodology for identifying the impact of taxes on the activities of forest enterprises in Ukraine, social and natural capital. In this study, we try to identify the causes of the increased tax burden and the impact of this process on forest conservation. The following decisions of the Government of Ukraine have been taken into account: ban on export of timber products in 2015; an increase in the rent for the use of forest resources in 2016; expiration of special VAT regime from January 1, 2017, introduction of land tax on forest lands from January 1, 2019, increase of deductions from net profit to the state budget from 75 to 90%. Information bases of research are the survey has been conducted, the statistic reporting, reporting to the State Forest Resources Agency and financial reporting of forestry enterprises. By means of methods of the econometric analysis, it is studied indicators relations of the amount of the paid taxes and the area of logging, the amount of the paid taxes and the area of restoration of the wood from 2010 to 2019. The impact of tax increases on the financial condition of forest enterprises was analyzed. The social effect was analyzed by studying the dynamics of payment of wage taxes, the environmental effect was analyzed by indicators of growth of areas of forest restoration including areas of planting a new forest. By results of the analysis of data of the State committee of statistics and the reporting of 17 state enterprises of the Volyn region which serve 7% of the total area of the woods of Ukraine it is established: tax revenues from forest enterprises have tripled, what is not related to the increase in profitability of their activities; reduction of the number of dividends paid in favor of the state; the total sectorial profitability of the activity decreased more than 6 times; bankruptcy is on the rise, and at the end of 2019 accounts for nearly half (65%) of all operating entities. The constructed econometric model allows us to claim with probability p = 0.95 that the increase in tax payments leads to an increase in the volume of harvesting although taxes should stimulate the economical use of forest resources. The results show that all government decisions as to increasing fiscal pressure on forestry enterprises were unsystematic and lead the industry into bankruptcy. This has a detrimental effect on the ecology of the region as forestry grows. However, instead of developing the industry, these studies indicate a complete decline as enterprises lack the resources to forestry development.
Institutionalization of Accounting and Auditing Services in Ukraine: Genesis, Evaluation, Analysis
Authors: Antoniuk Olena , Kutsyk Petro , Brodska Iryna ,  Kolesnikova Olena , Struk Nataliya 
Published: May 2021

The purpose of the article is to consider the impact of institutionalization processes and regulations on the development of accounting and auditing services. The research is based on the analysis of the development of the institutional framework for the provision of audit services. Comparisons of the composition of regulatory support with the actual structure of accounting and auditing services on the basis of statistical data of the Audit Chamber of Ukraine for the period from 2011 to 2019 indicate the problems in institutional support. The purpose of the article is to answer the questions: 1) whether the legislative regulation has an impact on the volume of orders for statutory audit; 2) how the regulations have influenced the development of methodological support for the provision of audit services; 3) whether the practice and theory of audit services need convergence at the institutional level. The authors correlate classification of audit services in normative documents, including documents of the professional organization of auditors. The issue of institutionalization is considered in the context of the interaction of accounting problems at the national level in Ukraine and the practice of auditors. It has been proven that the provision of accounting services and services is a priority in the activities of auditors. A separate area of research is the institutional principles of activity, requirements for quality of work. The study indicated a decrease in the number of audit entities in Ukraine. The results of the study have shown that there are differences between legal regulation and practice. The conclusion of this paper helps to identify vectors in the development of a regulatory framework of audit services national level.
Distance Personal Identification in the On-line Environment: Problems of Financial Institutions in the EU
Authors: Laurinaitis Marius , Stitilis Darius , Rotomskis Irmantas , Novak Oksana , Lysenok Oleksii 
Published: May 2021

Electronic financial services are of key importance in the EU. However, the actual policies adopted in the field by individual member states differ from country to country. A great deal of legal acts have been adopted by the EU to encourage FinTech development, to prevent money laundering and in particular to lay down secure procedures of personal identification. However, measures applied by individual member states frequently differ. The purpose of this article is to focuses on actual legal instruments used by EU financial institutions and FinTech agencies in the digital environment for client identification and on major problems faced by FinTech companies rendering modern financial services. Financial institutions and FinTech agencies often face the problem of client identification which is of key importance in the field. The complex legal regulation of the field has been extended to include such concepts as customer due diligence, simplified customer due diligence, enhanced customer due diligence and customer identification in physical absence. Each of the ways of identification differs in the scope of collected personal data, methods of data collection, legal regulation and the use of technological instruments.
Content Strategy in Management of Communications
Authors: Balabash Olha , Ilin Valerii , Poprozman Nataliia , Kuznetsova Inna , Shushpanov Dmytro , Slavina Nataliia 
Published: May 2021

The aim of the article is to substantiate the theoretical and methodological support for the formation and implementation of the content strategy of a construction company. The article considers the formation of content strategy, its place in the management of communications of the enterprise. The following methods were used in the course of the research: the method of statistical analysis (for the analysis of the tendency of the real estate market development of Ukraine); analysis, synthesis, logical and theoretical generalization – to specify the factors of supply and demand in the real estate market; graphical method, table method (to visualize the results of the study); method of calculating specific indicators of communicative activity (CPC (Cost Per Click), CPA (Cost Per Action), CTR (Click Through Rate)) for analysing trends in traffic to the company's website and identifying alternative sources of traffic. The specifics of developing a content strategy taking into account the peculiarities of the company's construction industry are shown. An analysis of trends in the real estate market of Ukraine is carried out based on official statistics. The dynamics of the volume of construction works is analysed, the housing price indices in Ukraine are determined and the factors of supply and demand in the real estate market are specified. The analysis of communicative efficiency of the web-system of the construction company is carried out, as a result of which, measures for improvement of management of its external communications by substantiation of variants of advancement on the Internet are developed. This is done by analysing trends in traffic to the company's website and identifying alternative sources of traffic. The developed measures will increase the efficiency of management of the construction company. The article proposed a procedure for analysing the web-system of a construction company based on attendance indicators and search activity, which allows identifying alternative sources of traffic and developing appropriate measures to manage communications of the enterprise in order to achieve their efficiency. The practical significance lies in the fact that the developed recommendations for the formation of the communication strategy of the construction company can be further used to intensify the promotion of the company's services in the real estate market and attract investment.
Accounting Institute: on the Genesis and Impact of Management Revolutions
Authors: Semenyshena Nataliia , Khorunzhak Nadiya , Lazaryshyna Inna , Yurchenko Oleksandr , Ostapenko Yuliia 
Published: May 2021

The aim of the study is to establish the presence of a causal relationship between the historical development of the accounting system (its modification) with management revolutions, identification of new characteristic features and accounting functions arising from changes in management approaches and requirements for accounting information for management purposes. Achieving the goal of the study involves identifying opportunities for further improving the accounting system based on the experience of its genesis under the influence of managerial revolutions. The methodological basis of the study is the dialectical method of cognition. The use of the historical method allowed to establish the logical dependence of the evolution of accounting on the requirements of the management system. Analytical and systematic methods were used to identify and form descriptions of the relationship of the accounting system in budgetary institutions with the processes of management system transformation and management revolutions. The impact of managerial revolutions on the accounting system in Ukraine and their consequences are established on the basis of an empirical generalization of historical archival and literary descriptions, as well as a critical analysis of the regulatory regulation of accounting, its norms and practices. The existence of a direct influence of managerial revolutions on the content, requirements, principles and methods of accounting is justified. The above result is based on the results of the analysis of the historical content of accounting, its evidence (accounting documents), as well as the assessment of the functions of the persons who carried out the accounting. The study of works on the history of accounting made it possible to assess the genesis of the introduction of the institutional approach and accounting as the basis for its transformational changes aimed at strengthening compliance with management needs. The study showed that accounting is changing under the influence of transformations in management, changes in its requests, determined by the existing needs of management.
Public Sector in the Transformation Economy of Ukraine: Macroeconomic Analysis
Authors: Samborska-Muzychko Yuliia , Parasii-Verhunenko Iryna , Pashchenko Oksana , Budniak Liubov , Salamin Oksana 
Published: May 2021

The purpose of the article is to study the conditions and prospects for the development of the state sector of the Ukrainian economy and to determine the functions and tasks of state-owned enterprises in a transformational economy. The information base of the empirical research is the data of the official website of the Ministry of Economic Development, Trade and Agriculture of Ukraine for 2014-2020. The methodological and methodical sources lie in the provisions of the economic code, the Classifier of institutional sectors of the economy. In the course of the research, the following methodological techniques were used as a comparison, modeling, series of dynamics, grouping, structural-dynamic, and coefficient analysis. The necessity of improving the existing regulatory mechanisms of transformation from state institutions and the development of new effective approaches to the functioning of the system of state entrepreneurship, which takes into account the features of the transformational economy and is based on international experience in building modern market relations and mechanisms for increasing the efficiency of the economic system, has been substantiated. The dynamics of the public sector share in the country's economy is analyzed, and the possible causes and consequences of these structural and dynamic changes are characterized. The results of the study are the proposed classification of types from state-owned enterprises, which is the basis for differentiating their functions and tasks depending on the goals of education, the characteristics of the activity, the structure of ownership, and the strategic priorities of the country's development. The necessity of the state-owned enterprises' sector reforming in the context of global integration is substantiated, as well as general directions and tools for implementing the reform of state-owned enterprises.
Primary energy consumption in selected EU Countries compared to global trends
Authors: Olkuski Tadeusz , Suwała Wojciech , Wyrwa Artur , Zyśk Janusz , Tora Barbara 
Published: May 2021

Abstract
The article shows the consumption of primary energy carriers in selected European Union (EU) countries, including Poland. The trend of consumption of primary energy carriers was compared with the global trend, which is different from that observed in the EU. The consumption of primary energy sources has been increasing steadily for many decades, due to the growth of the world population and the aspirations of developing countries to raise the standard of living of their citizens. In the EU, the opposite trend, i.e., a decrease in primary energy consumption, has been observed since 2007. This article presents tables and graphs showing these phenomena. The authors tried to answer the following questions: (a) What influences the decrease in demand for primary energy in highly developed countries? (b) Why the demand in less-developed countries is constantly growing? The trends in countries, such as Germany, France, the United Kingdom, Italy, and Poland, i.e., countries with the most developed economies in the EU and the home country of the authors, were analyzed.
Kernel and CDF-Based Estimation of Extropy and Entropy from Progressively Type-II Censoring with Application for Goodness of Fit Problems
Authors: Hazeb Rajaa , Bayoud Husam A. , Raqab Mohammad Z. 
Published: May 2021

Abstract
Recently, entropy and extropy-based tests for the uniform distribution have attracted the attention of some researchers.
This paper proposes nonparametric entropy and extropy estimators based on progressive type-II censoring and investigates their properties and behavior.
Performance of the proposed estimators is studied via simulations.
Entropy and extropy-based goodness-of-fit tests for uniformity are developed by the well performed estimators.
The powers of the proposed uniformity tests are compared also via simulations assuming various alternatives and censoring schemes.
Effect of CO2 injection into blast furnace tuyeres on the pulverized coal combustion
Authors: Jiang Juanjuan , Zhu Rong , Qiu Shengtao 
Published: May 2021

Abstract
CO2 injection into blast furnace tuyeres is a new technology to utilize CO2, aiming at expanding the way of CO2 self-absorption in the metallurgical industry. The decisive factor of whether CO2 can be mixed into a blast-furnace hot blast and the proper mixing ratio is the effect of CO2 injection on pulverized coal burnout. To investigate the effect of CO2 injection into tuyeres on pulverized coal burnout, a three-dimensional mathematical model of pulverized coal flow and combustion in the lower part of the pulverized coal injection lance-blowpipe-tuyere-raceway was established, and the effect of CO2 injection into tuyeres on pulverized coal combustion rate and outlet temperature is analyzed. The numerical simulation results show that the delay of pulverized coal combustion in the early stage is caused by the endothermic effect of the reaction of CO2 with carbon, and the burnout of pulverized coal is increased in the later stage due to the oxidation of CO2.
Enkranisasi Manga dan Anime: Kajian Sastra Bandingan Terhadap Unsur Intrinsik dalam Nurarihyon No Mago: Shikoku Arc Karya Hiroshi Shiibashi dan Junji Nishimura
Authors: Zahrotunnisa Fathimah , Firmansyah Dian Bayu , Haryono Haryono 
Published: May 2021

Penelitian ini bertujuan untuk meneliti unsur intrinsik manga Nurarihyon No Mago: Shikoku Arc oleh Hiroshi Shiibashi yang diadaptasi menjadi sebuah anime oleh Sutradara Junji Nishimura". Penelitian ini merupakan penelitian deskriptif-kualitatif, dengan menggunakan metode simak-catat, dengan membandingkan unsur-unsur yang ada pada manga dan anime. Total data dari penelitian ini adalah 51 buah potongan adegan yang diambil dari manga Nurarihyon No Mago: Shikoku Arc dan juga versi anime-nya. Dari penelitian yang telah dilakukan, diketahui bahwa meskipun plot utama dan alur serita pada keduanya memiliki kesamaan, terdapat beberapa perbedaan yang muncul dan diketahui juga ada beberapa tambahan latar yang hanya terjadi pada versi anime. Hal ini menunjukkan bahwa perbedaan tersebut dapat terjadi karena danya keterbatasan yang diakibatkan oleh perubahan media. Sehingga dapat dipastikan bahwa tidak mungkin jalan ceritanya sama persis dengan sumber asli-nya.

The research aims to seek the intrinsic elements of Manga Nurarihyon No Mago: Shikoku Arc by Hiroshi Shiibashi, which is adapted to anime by Director Junji Nishimura”. This research is a descriptive-qualitative study, using the note-taking method, comparing the elements of the manga and anime. Total data from this study was 51 pieces of scenes taken from the manga Nurarihyon No Mago: Shikoku ARC and also the anime version. From the research that has been done, it is known that although the main plot and the Seryte groove on both of them have similarities, there are some differences that arise and there are also known some additional settings that only occur in the anime version. This suggests that these differences can occur due to the limitations caused by media changes. Therefore, it can be ensured that the storyline is unlikely to be exactly the same as its original source.
Efektivitas Strategi Know Want Learned (KWL) dalam Meningkatkan Keterampilan Berbicara Bahasa Jepang
Authors: Setiawati Nia , Nur Wijayanti Rahmania , Fitri Asih Nur Saadah 
Published: May 2021

This research was conducted to attempt at improving Japanese Speaking skill through Know Want Learned (KWL) strategy of the 2018-2019’s academic years students of Japanese Department, Faculty of Language and Literature of State University of Jakarta. The classroom experiment study was triggered by the fact that the subjects still faced problem in Japanese speaking skill. The classroom action study made use of pre-test and post-test research design with quantitative analysis. Based on the experiment result, the data administered showed that there was improvement in the students’ Japanese speaking skill. Before giving the treatment, the classes’ average of pretest was 68.2. After implementing the KWL strategy, the classes’ average of posttest was 80.3. This indicated that the students’ Japanese speaking skill has improved. Moreover, the hypothesis test revealed tcalculate is higher than ttable. Therefore, these findings clearly suggested that improving Japanese speaking skill through KWL strategy was highly effective.
Nilai-Nilai Tradisional dalam Bisnis Kuliner yang Tercermin dalam Serial Drama Jepang
Authors: Andayani Santi , Rahmawati Emma , Paramita Ni Made Savitri , Ghabella Ghe , Rahmawati Putri Azmi 
Published: May 2021

Penelitian ini bertujuan untuk melihat bagaimana bentuk nilai-nilai tradisi kuliner yang diwariskan kepada generasi selanjutnya yang tercermin dalam tiga serial drama Jepang dengan genre food, yaitu Osen (2018), Wagashi Bakery (2016) dan Edo Mae no Shun (2018).penelitian ini mengunakan metode deskriptif kualitatif untuk menganalisis nilai-nilai tradisional yang terdapat dalam ketiga drama. Hasil penelitian menunjukkan bahwa dalam ketiga serial drama tersebut terdapat nilai-nilai tradisi kuliner yang selalu dijaga sehingga mampu mempertahankan keberlangsungan bisnis kuliner tradisional mereka, yaitu nilai estetika, nilai sosial, nilai tanggung jawab, nilai kreatifitas, nilai loyalitas, dan nilai pendidikan. Nilai-nilai tersebut diturunkan dari satu generasi ke generasi penerusnya, yaitu ketika tokoh Shun mempelajari cara membuat sushi dari Matsunoshuke, ayahnya, tokoh Osen mempelajari cara memasak dan mengelola restoran dari ibunya dan kemudian Osen mengajarkan cara memasak tersebut pada Ezaki, karyawannya, serta tokoh Arare yang belajar membuat wagashi(kue tradisional Jepang) dan mengelola toko wagashi tersebut dari ibunya. Nilai-nilai tersebut adalah salah satu kunci kesuksesan keberhasilan bisnis kuliner mereka bertahan hingga lebih dari 3 generasi.
Analisis Kesalahan Penggunaan Kara dan Node pada Siswa JLMC (Japanese Language Management Center)
Authors: Hauda Hilwa , Danasasmita Wawan 
Published: May 2021

This article examines the use of conjunctions or setsuzokujoshi of kara and node that mean reasons in Japanese. The subjects in this study were students of the Nippo class who were studying at LPK Japanese Language Management Center (JLMC). This research uses descriptive analysis method by collecting data from students to answer 6 questions about kara and node. The results showed that students understanding about use of kara and node was good enough, with a percentage 59%. Then based on the results of the item analysis, can be seen that the students made more mistakes in kara form than node form, with the error percentage in kara reach 62% and node 21%. The main cause of students lack of understanding about the differences of kara and node is the teacher who does not explain in detail the differences between kara and node. Besides that, learning material or book that students used there is no details explanation about different of kara and node.
Pembelajaran Bahasa Jepang Perhotelan III Berbasis Daring di Masa Pandemi Covid-19
Authors: Wijayanti Anak Agung Ratih , Putranto Isa Wahjoedi Dwi 
Published: May 2021

This study aims to determine the learning process of Japanese Language Hospitality during the Pandemic Covid-19 period. This study was researching effectiveness of the online distance learning process and evaluate the weakness and problem occurred during learning process. This research was conducted on 43 students of the Faculty of Tourism at Triatma Mulya University Diploma IV Hospitality Program in Third Semester, Academic Year 2020/2021. The respondent was choosen from students who have learned Japanese Language Hospitality 3 on one semester from June to December 2020. The data collection method in this study used documentation techniques and questionnaires via google form. The online-based learning process carried out in this study is to create virtual classroom learning situations through online-based e-learning methods. Students not only listeners in class, but students are strongly directed to presentation about hotel hospitality using Japanese Language. The problem during learning process of Japanese Hospitality online are, the lack of supporting facilities in online class, less concentration and other distractions.