bluuebunny/crossref_metadata_2025_split huggingface dataset:
Документальне забезпечення записів у бухгалтерському обліку крізь призму законодавчих новацій
Authors: Bezverkhiy K. V. 
Published: October 2018

Зроблено огляд змін у документальному забезпеченні записів у бухгалтерському обліку. Проведено порівняльний аналіз змін Положення про документальне забезпечення записів у бухгалтерському обліку в розрізі розділів: 1) Загальні положення; 2) Первинні документи; 3) Облікові регістри; 4) Виправлення помилок у первинних документах та облікових регістрах; 5) Організація документообороту; 6) Зберігання документів. Методи аналізу та синтезу використано для виокремлення відмінностей у редакціях Положення про документальне забезпечення записів у бухгалтерському обліку. Результат дослідження має теоретичну і практичну цінність для діяльності вітчизняних підприємств.
Application of Cluster Analysis for Identifying Homogenous Zones of Operation of Agricultural Enterprises
Authors: Kobylynska Т. V. 
Published: October 2018

The cluster analysis ofagricultural enterprises is made by region Ukraine. The analysis is made by the agricultural sector and its subsectors: plant-growing and animal husbandry. Homogenous regional zones characterizing the performance agricultural enterprises are identified. The clustering is made using SPPS software. In the problems involved in the cluster analysis Euclidean distance is used. The cluster analysis is used for constructing green maps illustrating the impact agricultural activities at enterprises on the production output of the agricultural sector and its subsectors: plant-growing and animal husbandry. The constructed dendrogram was used fo r creating two clusters showing low and high performance of the plant-growing sector. The first cluster includes 17 regions Ukraine have high performance along with low application mineral fertilizers: Vinnytsya region, Dnipropetrovsk region, Donetsk region, Zhytomyr region, Zaporizhzhya region, Kyiv region, Kirovohrad region, Luhansk region, Mykolaiv region, Odesa region, Poltava region, Sumy region, Kharkiv region, Kherson region, Khmelnytsk region, Cherkasy region, andChernihiv region. The second cluster includes 7 regions with low plant-growing performance along with intensive application mineral fertilizers: Volyn region, Transkarpaty region, Ivano- Frankivsk region, Lviv region, Rivne region, Ternopil region, Chernivtsi region. The characteristics of regional zones by agricultural production output, numbers cattle and poultry, and agriculture performance give evidence that in view ofthe similarity in the conditions their territories, they require similar measures aiming to improve business environment in the sector and mechanisms fo r the development agroindustrial complex in Ukraine.
Strategies for the Development of Leading Mobile Operators Communication of Ukraine
Authors: Bahliuk Iu. B. 
Published: October 2018

The high level of mobile operators competitiveness is arrived at due to realization of reasonable strategy of development guidance. The effective method of strategic management is SPACE- analysis. It envisages realization of research of company activity by 4 groups of criteria. It is financial force of enterprise; competitive advantages; attractiveness of industry; stability of enterprise environment. An analysis is executed for three companies in Ukraine: Kyivstar, Vodafone “Ukraine”, lifecell.
For the enterprises of most types of economic activity the system of indexes by groups is mainly formed. For the operators of mobile communication it is necessary to be formed. It is constrained with the use of information from open sources, that is got to the company at own discretion. An author are formed these groups of indexes by such method. The financial state is appraised by the sum of expenses, profitability of products, and also net profit of companies. For the estimation of companies’ competitiveness market part of company is used; quantity of companies subscribers, and also amount of persons, that watch in the network of Facebook, that allows quickly to react on problems. The attractiveness of industry is evaluated by innovative potential; by stability of income receipt; by the attractiveness of operator for foreign partners. Stability of industry is characterized by investments; rate of increase on mobile communication market; level of competition.
After calculations, strategies of development of companies appeared different, although they work at one market. A company Kyivstar, as a market leader, uses Conservative strategy. It is typical strategy on stable markets with the low growth rates. For a company Vodafone “Ukraine” development envisages maintenance of Aggressive strategy, increase of sales volumes, mastering of new sale segments of services. In a strategic management for her the increase of market share, search of candidates, is offered on absorption in a telecommunication sphere; concentration of resources on services, that provide most advantage above competitors.
For the company of lifecell the Competition strategy is recommended. It sent to the search of additional sourcing, increase of quantity of subscribers, stabilizing of financial provision. It is expedient to learn possibility to develop the brand of the second card.
Forming of the research and information providing of management development of mobile communication operators must become direction of further researches.
Forecasting Models for the Economic Security of Regional Clusters of the National Economy
Authors: Ivanova N. S. 
Published: October 2018

Introduction. The principal internal factors of the economic security of regions are defined by principal component analysis and their correlation with respective indicators is determined. Four principal factors (components) of the economic security of regions are identified. Forecasting models for the economic security of regions of the national economy are constructed by regional cluster using the results of the study. The study is performed by data on main socio-economic indicators of 24 Ukrainian regions over 2008–2015 and by economic security clusters (classified as “good”, “sufficient” and “satisfactory”) defined in previous studies.
The purpose of the study is to construct sets of forecasting models for the economic security of the national economy by regional cluster.
Methods. Methods of theoretical generalization are used to study and systematize the factors of the economic security of regions; multidimensional statistical methods such as principal component analysis are used to define their correlation with the respective indicators; the method of comparison allows for defining common and distinctive features of the results of computation of the economic security of regions using the constructed models.
Results. Principal component analysis used for defining the internal factors of economic security of regions and their correlations with the respective indicators allows for identifying four principal factors (components) of the economic security of regions. Results of principle component analysis show that the significance of the first four latent factors for the overall sample is 86.86% of the dispersion of the analyzed variables (13.14% error); for “good” cluster it is 87.3% (12.7% error); for “sufficient” cluster it is 88.03% (11.97% error); for “satisfactory” cluster it is 86.0% (14.0% error). Four sets of forecasting models are constructed, each consisting of a mathematical description of four principal components for each sample. The implementation of the constructed models confirms the inclusion of the regions to the respective regional clusters. The dynamics of the indicators shows the economic situation and processes in the regions in the respective periods.
Conclusion. The applied character of the constructed models is substantiated by their practical implementation using actual socio-economic data for the regions represented in each of the regional clusters (Dnipropetrovsk, Vinnytsia, and Volyn regions), over the period of 2008–2015. Further studies should focus on making the scale of the economic security performance for the constructed forecasting models, to determine the performance and estimate the probability of insecurity occurrences in the economy using expected (planned) figures of economic development in a region.
Globalization of Management Accounting Principles
Authors: Mazina О. I. 
Published: October 2018

The importance of effective management decision-making is obvious in the volatile and unstructured information environment, thus stimulating to revisions of theoretical grounds, concepts and principles of accounting management. The historic evolution of perceptions and visions of management accounting in Ukraine, like in other post-soviet countries, has a difficult path to the ultimate acceptance and recognition due to the efforts of many domestic scientists and practical professionals.
The conceptual framework of management accounting needs to be created with due consideration to the processes occurring in the internal and external environment of business entities as management objects.
The system approach to building up the conceptual framework of management accounting and reporting enables to achieve a radically new level today due to the implementation of Global Principles of Management Accounting, elaborated by international organizations. These principles set the criteria which observance enables for growth of company’s value in the conditions of the sustainable economic development.
Global Principles of Management Accounting, developed by the collaborative effort of two global professional organizations, the Chartered Institute of Management Accountants (СІМА) and the American Institute of Certified Public Accountants (ІАСРА), are designed to help business entities in overcoming fragmentation and to stimulate integrated thinking, which will enhance the effectiveness of decision making. The document outlines four principles focused on achieving four central goals and closely related with them: (i) communication generates information with impact (where “communication” is the principle and impact is the goal); (ii) information is relevant, i. e. important (“relevance” is the principle, and the goal is to assure the relevance of data); (iii) analysis of the impact on the value (“analysis” is the principle, and the goal is to analyze the business model of an organization); (iv) the intelligent management builds the trust (“trust” is the principle, and the goal is the commitment of management accounting professionals to the appropriate behavioral norms).
It can be argued that considering the global principles of management accounting, scientific discussions on the conceptual framework of accounting management need to focus on the growth in the business value and sustainable development of business entities, to enable for the sustainable development of the economy. To this end, management accounting needs to be the core of an organization and ensure structured effective decisions in the conditions of uncertainty and growing turbulence. The global principles of management accounting have to lay the basis for not only management accounting in the real sector of the economy, but for competence building in the process of professional training on management accounting in higher education institutions.
Quality Control of Audit Services Rendering in the Context of External Inspections
Authors: Shchyrska O. V. , Kushnir Ye. O. 
Published: October 2018

Statements of the key legal acts regulating quality control of audit services in Ukraine are studied. A review of studies on quality control, conducted by distinguished national scientists, is made. It enables to highlight controversial and problematic aspects crucial for elaborating methodological and organizational support to high quality external control over the operation of the quality control system at audit entities in Ukraine. It is shown that the auditing practice in Ukraine is subject to a series of normative and legal acts laying methodological grounds for the quality control system in audit firms and determining its operational norms. Main documents (provisions, resolutions etc.) issued by the Audit Chamber of Ukraine, setting the regulatory framework for quality control of audit services and binding for audit entities in Ukraine are highlighted. Bodies charged with quality control of audit services in Ukraine and their authorities are shown. The organizational and methodological framework for the elaboration and implementation of the quality control system in audit and financial reporting reviews are highlighted. It is emphasized that the International Quality Control, Auditing, Review, Other Assurance and Related Services Pronouncements specify the responsibility of an audit firm for the elaborated and implemented quality control system for audit and financial reporting review, and other assurance and related services. From the perspective of International Quality Control, Auditing, Review, Other Assurance and Related Services Pronouncements it is substantiated that an audit firm needs to set and maintain the quality control system that has to include the policies and procedures studied in this article. An overview of inspections of the quality control system in 2016 and their results in Ukraine is made by Ukrainian region. An analysis of the controlling bodies’ performance is made by number of inspections devoted to quality control system. The results of the study allow for making conclusions about the performance of the external control over the operation of the quality system in audit entities inspected. Propositions on the fields of further studies aimed to clarify theoretical definitions and formulate practical recommendations on organization and performance of inspections are given.
HUBUNGAN MENGKONSUMSI TABLET FE DENGAN KEJADIAN KONSTIPASI PADA IBU HAMIL DI DESA BANDAR KECAMATAN BANDAR KABUPATEN PACITAN
Authors: Wulan Catur , Fitria Wulan Ayu 
Published: October 2018

Consumption of iron tablet 1 tablet per day during pregnancy can cause constipation. Based on the results of preliminary study in the Bandar Village, Pacitan through interviews with 14 pregnant women there were 12 pregnant women who consumed iron tablet regularly and 8 pregnant women complain of difficulty to defecate while not experiencing constipation 4 pregnant women. From two pregnant women who did not consume fe tablets they didn’t get constipation.
The purpose of this study was to determine the relationship consuming Fe tablet with constipation in pregnant women. This type of research is quantitative with cross sectional design conducted in March 2016. The population of all pregnant women in Bandar Village Bandar Subdistrict District of Pacitan as many as 33 pregnant women. The respondents ware all pregnant women in the Bandar Village Bandar district Pacitan. Using total sampling technique, the research was conducted on March 1 until March 30, 2016. The variable in this study is the fe tablet intake and incidence of constipation. The research instrument used was observation about fe tablet consumption and interviewing about incidence of constipation. The data were tabulated and analyzed using a statistical test Chi Square test determined significant with p> 0.05.
From the results showed that majority of 19 pregnant women (57.5%) consume iron tablet regularly, and majority of 18 pregnant women (54.5%) got constipation. There was a relationship consuming Fe tablet constipation with in pregnant women in the Bandar Village district ofPacitan. Evidenced by the significant level of 0.000> 0.05 so that Ho refused.
Based on the results of the study, the researcher suggested to health workers to provide counseling to pregnant women about how to consume tablets fe correetly and balanced with foods contaiming high in fiber.
Economic availability of medicinal products, which affect on structure and mineralization of bones on the pharmaceutical market of Ukraine
Authors: Iakovlieva L. V. , Matiashova N. A. , Stalna E. V. 
Published: October 2018

In recent decades, the problem of osteoporosis has become acute for Ukraine in connection with two demographic processes: a sharp increase in the population of the elderly and senile age and, correspondingly, the number of women in postmenopausal women. At present, the share of the population of Ukraine at the age of 60 years and older is 23.1% (men – 18.1%, women – 27.3%). The number of patients with osteoporosis and its complications is increasing. In connection with this, an analysis of the assortment of medicines affecting the structure and mineralization of bones (bisphosphonates) was carried out.
The analysis was conducted during 2014–2016 according to the analytical system of research of the pharmaceutical market «RharmExplorer». For the analysis of socio-economic accessibility of bisphosphonates, an indicator of adequacy of solvency was calculated.
In the analysis of the pharmaceutical market in Ukraine the period from 2014 to 2016, 10 INN were installed. In 2014, the market of Ukraine was represented by 41 TN, of which 9 TN of domestic production and 32 TN of foreign production. In 2015, there are 44 TNs, of which 11 TN of domestic production and 33 TN of foreign production. In 2016, there are 40 TNs, of which 12TN of domestic production and 28 TN of foreign production.
The obtained data testify that preparations influencing the structure and mineralization of bones are represented on the market in a wide range. During the study period 2014–2016, there were 10 INN drugs on the market, on the basis of which 41, 44 and 40 TNs were represented by years respectively. Analysis of economic accessibility of bisphosphonates showed that the vast majority of them for a course of treatment for 1 month is available for all categories of the population. Only preparations based on zoledronic acid and denzomab are not readily available to the public. In 2016, 100% of alendron acid preparations and 50% of risedron acid preparations were classified as highly available preparations.
Analysis of costs and results of assisted reproductive technologies in the world and Ukraine
Authors: Stasiv Kh.-O. J. , Zaliska O. M. 
Published: October 2018

Taking into account the demographic situation in Ukraine, the use of assisted reproductive technologies (ART) is an urgent task for increasing access to modern, expensive methods of infertility treatment.
The aim of this study was to summarize the legislative requirements for the implementation of ART, the number of cycles, depending on the type, and the costs for ART in the leading countries of the world and in Ukraine. We showed, that most countries in Europe have budgetary financing for a certain number of cycles, while the medical restrictions and age requirements for parents are included. It was revealed that the highest costs for ART are in the USA, the lowest in Japan and Scandinavian countries.
We calculated the rate of provision for IVF and ICSI cycles per 1 million population (Kart) and the countries were ranked into 3 groups. It was shown that Ukraine belongs to countries with a low indicator ‒ less than 500 cycles. Leading countries of Europe, which have government funding for ART (France, Germany, Sweden), are characterized by a high Kart. The need to increase budgetary financing for ART in Ukraine is shown.
The cost analysis for ART according to official websites of private clinics was conducted in Ukraine. We established that the average cost per 1 cycle of IVF was 52 584 UAH, for 1 cycle of ICSI was 6 694 UAH. The calculated solvency adequacy ratio for IVF was 703, it indicates a low availability for the population, and for ICSI is 89, which in 7.9 more affordable for families.
It was found that in 7 clinics there are no Internet pages, and on the websites of 12 clinics information on the cost of services is shown, without taking into account the use of drugs in the protocols of ART. According to the different approaches to informing on websites of the ART clinics, it is advisable to unify the information providing on the sites about the availability of cycles and the total costs for them to improve provision and access for patients. Therefore, it is important to increase the state funding for ART programs.
Motivation of obtaining higher pharmaceutical education of students of the National Pharmaceutical University
Authors: Kotvitska A. A. , Zhyvora N. V. , Ovakimyan O. S. 
Published: October 2018

Choice of profession is the main factor in the further life of man, his attitude to himself and the world.
When choosing a profession, a person is guided by a number of motives. In modern society, the motives of high school students are influenced by many socio-psychological factors: material living conditions, new reforms in secondary and higher education, individual-psychological characteristics of a senior pupil, his abilities, communication skills, families and socialization. All this causes changes in the motivational system of the individual, which in turn influences the process of choosing the future profession.
All of the above proves the importance and urgency of studying the motives for the choice of the specialty and university by applicants.
The research topic is the motives for choosing a university and specialty and their role in the formation of future professionals.
The purpose of the study is to determine the channels for obtaining information about the university and the specialty, identifying the motives for choosing a university and the first impressions of being at the university.
The subject of the study is students of the National Pharmaceutical University 1 course of pharmaceutical faculties N 1, N 2, N 3.
The subject of the research is the motives for choosing a university and specialty, awareness of the profession, the sustainability of professional choice, satisfaction with the chosen institution and specialty.
Methods of research – on-line questioning, study and analysis of data received during the survey.
The results of the survey showed that social and professional motives for obtaining education, along with an orientation toward self-development, became the most significant for future pharmacists. It is found out that freshmen have inherent characteristics of creative confidence both in relation to the future profession and in relation to studying at the university. It was revealed that the Internet site takes the first place among the main channels for obtaining information about the NUPh and a specialty, but a significant potential is determined in the provision of information by college teachers, although this channel was not actively used by first-year students. It can be argued that the scientific and pedagogical staff of the university are dealing with students who positively perceive modernity and innovation. On the basis of data analysis, a portrait of a freshman from the NUPh was compiled.