bluuebunny/crossref_metadata_2025_split huggingface dataset:
Tax policy under martial law
Authors: Halaburda Anna , Shevchenko Svitlana 
Published: November 2022

Relevance of the research topic. Tax policy is an integral part of the financial policy of the state. Taxes are the basis of the financial stability of the state and the guarantee of a competitive position in the world environment, the stimulation of economic activity and the implementation of social policy. The full-scale invasion of the Russian Federation on the territory of our state set the Government the task of revising previously chosen goals and reorienting them to ensure the country's defense capability and social security of citizens. In the conditions of martial law, it is important to ensure the implementation of the revenue part of the budget in order for the state to implement its functions. Formulation of the problem. The relevance of the chosen research topic is due to the importance of a detailed scientific analysis of tax policy under martial law, tax policy instruments and assessment of the state of the tax system. Analysis of recent research and publications. The issue of the theoretical and methodological foundations of tax policy and its role in the conditions of economic transformations is being studied by many domestic scientists, including: I. Chugunov [1], V. Andrushchenko [2], Z. Varnalii [3], O. Desyatniuk [4], T. Yefimenko [5], Yu. Ivanov [6], A. Krysovaty [7], L. Kozarezenko [8], M. Pasichny [9], A. Sokolovska [10], and others. Selection of unexplored parts of the general problem. Given the relevance of the research topic, the tax policy in the conditions of martial law requires in-depth research in order to identify problems and study the main ways of adapting the state's economy in conditions of war. Problem setting, research goals. The subject of the article's research is the theoretical and methodological foundations of tax policy. The purpose of the study is to reveal the essence of tax policy and methods of its implementation under martial law. Method and methodology of the study. In the process of studying the research questions, general scientific and special methods were used: systemic, structural, comparison, qualitative and quantitative analysis, scientific abstraction and synthesis. Field of application of results. The obtained research results should be used in conducting further scientific research on tax policy, the functioning mechanism of the tax system and its tools under martial law. Conclusions. The essence of tax policy under martial law is revealed. Changes to legislation and the tax mechanism, which were adopted since the introduction of martial law, were analyzed. Sources of tax revenues of the State Budget were determined and their level compared to the same period last year was assessed. The forecast and state of further development of the state's economy are analyzed.
Methods of determining compliance with the conditions of controlled operations of the "handout" principle
Authors: Kuzheliev Mykhailo , Syvolap Iryna 
Published: November 2022

The subject of the research is theoretical approaches to the application of methods of establishing the compliance of the conditions of controlled operations with the principle of "outstretched hand". The purpose of the article is to carry out an analysis of the existing methods of establishing the compliance of the conditions of economic transactions with the principle of "stretched hand" to prevent financial risks for economic entities based on a systematic approach. Method or methodology of research. The article uses methods of scientific abstraction, system method, methods of analysis and synthesis. Results of the article. The article provides an in-depth analysis of the application of methods of establishing compliance with the conditions of economic transactions to the "arm's length" principle, which makes it possible to prevent financial risks for business entities. At the same time, for the possibility of practical and timely application of the specified methods, there is a need to take organizational and management actions to provide tax and financial authorities with access to worldwide electronic services, price information resources, etc. on a permanent basis. Field of application of results. The results of the research can be used in the process of modernization and implementation of the tax policy of the state. Conclusions. The practical application of the methods of establishing the compliance of the conditions of controlled operations with the "arm's length" principle is quite difficult. At the same time, under the current legislation, business entities are partially limited in their free choice of the method of establishing the compliance of the conditions of a specific controlled transaction with the "arm's length" principle. However, the legislator has worked out a detailed algorithm regarding the grounds for switching from the first to the fifth method, which may prevent litigation between companies and regulatory bodies in the future.
Strategic priorities of the country's debt policy
Authors: Makohon Valentyna , Adamenko Iryna 
Published: November 2022

Relevance of the research topic. Ensuring purposeful influence on social development requires the formation and implementation of an effective debt policy based on improving the institutional support of financial and budgetary reforms. Formulation of the problem. Important tasks in modern conditions are: increasing the efficiency of the debt mechanism and ensuring debt sustainability; improving the debt instruments of fiscal policy; optimizing the structure of the debt portfolio. Analysis of recent research and publications. Problems of formation and implementation of debt policy are quite common in the research of: D. Ricardo, R. McConnell, J. Mill, P. Samuelson, A. Smith, M. Friedman, I. Zapatrina, G. Kucher, L. Lysyak, I. Lukyanenko, A. Mazaraki, M. Pasichnyi, I. Chugunov and others. Selection of unexplored parts of the general problem. The above issues are relevant in connection with the deteriorating trend of socio-economic development, increasing military aggression against Ukraine, which requires a number of specific tasks in the field of debt management. Problem setting, research goals. The objectives of the study are: to reveal the role of debt policy at this stage of development of public relations; substantiate the peculiarities of the application of debt instruments of fiscal policy. The purpose of the study is to reveal the strategic directions of debt policy in modern conditions. Method or methodology of the study. The article uses a set of research methods: a systematic approach, structuring, synthesis, etc. Presentation of the main material (results of work). The role of debt policy at this stage of development of public relations is revealed. The peculiarities of the application of debt instruments of fiscal policy are substantiated. The strategic directions of debt policy in modern conditions are determined. Field of application of results. The results of the study can be used in the formation and implementation of debt policy. Conclusions according to the article. The validity of the implementation of debt policy is an important condition for achieving national socio-economic interests. In modern conditions it is necessary to understand the complexity and multidimensionality of the issues raised. At the same time, one of the most important tasks is to increase the efficiency of the debt mechanism and ensure debt stability.
Increasing the competitiveness of the development of small enterprises based on the formation and spread of digital business processes
Authors: Ihnatenko Mykola , Zakharin Serhii , Krasnozhon Anastasiya 
Published: November 2022

The subject of the study is the theoretical and practical aspects of the development and improvement of the competitiveness of small enterprises on the basis of the formation and spread of digital business processes in domestic small businesses of various fields and types of activity. The purpose of the article is to establish the main types and manifestations of digital business processes in small businesses, their content and competitive advantages, features of organization and management to increase the competitiveness of the functioning and development of small enterprises. The methodological basis of the article is the main methodological provisions of enterprise economics; problem-targeted approach; methods: system-structural analysis and synthesis, historical and monographic, statistical and economic. Results of the article. The competitive advantages of digitalization of business processes in small businesses have been established (optimization, productivity improvement, saving labor, money, etc., unification, improvement of the quality of products and services, etc.). It was determined that this allows us to predict their total distribution in the future. The main types of digital business processes were characterized and the addition of new ones (operations with cryptocurrencies) was substantiated. Manifestation formats, effectiveness and strategic development priorities for the future were developed. Field of application of results. The conclusions and results of the article can be used by small enterprises in the organization of business processes on the basis of digitalization; in the implementation of marketing technologies in the conditions of e-commerce; in strategies for increasing competitiveness. They will be useful in the educational process of economic specialties of institutions of higher education, in the scientific work of students, graduate students, and teachers. Conclusions. In the structure of modern social and industrial and economic activity at the level of small enterprises, digital business processes are gaining more and more importance. They are formed both in traditional activities and in the latest digital economy. However, in any case, they relate to both the main and auxiliary activities; all links of reproduction; provide significant savings due to optimization of the organization, automation, lack of need for premises, equipment, additional employees; reduce the number of errors and other negative manifestations of personal factors and thus work to increase the overall competitiveness of small businesses. Therefore, in the future, their unification by spheres of activity (food production, fashion industry, IT development, etc.) and introduction into the practice of small business management will be of great importance.
Certification of enterprises and standardization of services as tools for management of the competitiveness of tourism activities in Ukraine
Authors: Romanіuk Iryna , Marchenko Oksana 
Published: November 2022

The subject of the study is the theoretical and practical aspects of the certification of enterprises and standardization of services in the tourism sector in order to increase their competitiveness. The purpose of the article is to substantiate the institutional foundations and components of the certification and standardization of tourist activities at the level of tourist enterprises and services as important tools for managing their competitiveness. The methodological basis of the article was both general scientific and special methods of scientific knowledge. Scientific research methods were used in the article: historical, system-structural analysis and synthesis, monographic, statistical-economic, problem-targeted. Results of the article. The article defines the essence of certification and standardization of tourist activity at the level of enterprises, products and services. Their leading role as a means of increasing the competitiveness of domestic tourism and its management is substantiated, including in the village The specifics and peculiarities of providing certificates and standards for agro-villages and other enterprises of rural green tourism have been determined. Their management with the help of these effective tools will contribute to the revival and preservation of rural areas. Results of the article. The results can be used by tourism enterprises, united territorial communities, regional and state authorities, non-governmental organizations, and higher education institutions. Conclusions. The above-mentioned ways of improving the procedure for certification of services in the field of rural green tourism in Ukraine are not exhaustive. Given that rural green tourism enterprises are currently in the formative stage in Ukraine, are part of the tourism industry and comprehensively solve the socio-economic problems of rural areas, it is necessary to urgently take effective steps to regulate the legal status of this type of tourist activity and the procedure for its certification in order to ensure competitiveness.
The essence and task of the innovative policy of social direction in today's conditions
Authors: Boiko Olena , Kucherenko Svitlana 
Published: November 2022

Issues of social policy are the most important direction of state regulation of the economy, aimed at ensuring the well-being and comprehensive development of its citizens and society in general. After all, the social sphere not only regulates the employment processes of the population, but also provides work for millions of people in the country. According to statistical data, such branches of the social complex as health care, education, trade, housing and communal services, and others provide jobs for up to 20% of the economically active population, and in economically developed countries, up to 70% of all workers are employed in the service sector. The issue gained special importance during the invasion of the Russian Federation on the territory of Ukraine. Among the major tasks of the social policy of the state are: harmonization of social relations, coordination of interests and needs of individual population groups; creation of conditions for improving the material well-being of citizens; provision of social protection of all citizens and their basic socio-economic rights guaranteed by the state; ensuring rational employment of citizens in the war and post-war periods in Ukraine; development of branches of the social complex; ensuring the ecological stability of the country. The setting of the tasks consists in determining the basic principles of the development of social policy, as well as the development of national policy directions in the social sphere on an innovative basis. The purpose of the research is to determine the features of social policy on an innovative basis, taking into account the features of international experience. The main methods used during the research are analysis, statistical, comparison, regulatory and legal regulation. Results and discussion. The international experience of the peculiarities of the development of social policy in the countries of the European Union is summarized. The positive aspects of the development of the employed population are determined, taking into account the peculiarities of the development of innovations and the factors that restrain their development. An important development is the development of national policy directions in the social sphere on an innovative basis. The field of application of research results is socio-economic development.
Neuro-oncology authorship trends in gender since 1944: a systematic review of 14,020 articles from five top-tier academic journals
Authors: Behmer Hansen Rosemary T. , Behmer Hansen Ryan A. , Gold Justin L. , Batchu Sai , Lozada Rebecca D. , Palma Samantha D. , Susman Stephen J. , Blocher William A. , Richardson Angela M. 
Published: November 2022

OBJECTIVE
This study was performed to compare authorship trends, by gender, in the neurosurgical oncology literature.

METHODS
Complete author listings for neurosurgical oncology articles published between 1944 and 2021 in five top neuro-oncology journals were extracted from the PubMed database and journal websites on December 2, 2021. Author gender was characterized with the web application programming interface (API) genderize.io. The statistical significance (p < 0.05) of time-, journal-, and gender-based differences was determined by independent-samples t-test, chi-square test, and/or Fisher’s exact test.

RESULTS
A total of 14,020 articles were written by 67,115 unique authors occupying 97,418 authorship spots. The gender for 80,030 authorship positions (82.2%) was successfully characterized. Male authors were significantly more likely than the female authors to have a first-author publication, have a last-author publication, and have authored multiple articles within the data set. Among authors who published in multiple different years (n = 11,532), women had a shorter time window of publishing (5.46 vs 6.75 years between first and last publication: mean difference [MD] 1.28 [95% CI 1.06–1.50] years, p < 0.001). During this window, however, they were slightly more productive than the men, based on the mean number of publications per year (1.06 vs 1.01 articles: MD 0.05 [95% CI 0.02–0.09] articles, p = 0.002). The percentage of female authors on each neuro-oncology research team has increased by 3.3% (95% CI 2.6%–3.9%) per decade to a mean of 26.5% in the 2020s. Having a female last author was positively associated with having a female first author (OR 2.57 [95% CI 2.29–2.89]) and a higher proportion of women on the research team overall. The percentages of female first and last authors increased at significantly higher rates in medically oriented journals than in surgically oriented journals (first authors: 0.72% [95% CI 0.58%–0.87%] vs 0.36% [95% CI 0.30%–0.42%] per year, p < 0.001; and last authors: 0.50% [95% CI 0.38%–0.62%] vs −0.03% [95% CI −0.10% to 0.05%] per year, p < 0.001).

CONCLUSIONS
Female authorship in top neuro-oncology journals has increased since the 1940s, with female-led teams showing greater gender diversity. However, female researchers lag behind their male counterparts in quantity of published research and are less likely to hold first or last authorship positions. This difference is more pronounced in the three neurosurgical oncology journals than in the two medical neuro-oncology journals, which may reflect the relatively low female representation in neurosurgery relative to medical oncology. Collectively, these trends have meaningful implications for career advancement, which is often dependent on academic productivity.
Pengembagang Modul Bahasa Inggris untuk Mahasiswa Program Studi Matematika di STKIP Muhammadiyah Pagaralam
Authors: Sari Andini , Yuliana  
Published: November 2022

Tujuan dari penelitian ini adalah untuk pengembangan modul bahasa Inggris berbasis kearifan lokal bagi mahasiswa yang sesuai dengan analisa kebutuhan. Modul ini diharapan untuk memudahkan pengajaran bahasa Inggris pada mahasiswa program studi non bahasa Inggris di STKIP Muhammadiyah serta meningkatkan pencapaian hasil belajar melalui modul yang dibuat berdasarkan skema pengembangan Borg&Gall dengan melalui beberapa tahapan, yakni (1) analisis kebutuhan (2) perencanaan modul (3) pengembangan modul (4) validasi modul (5) revisi modul I (6) uji coba modul (7) revisi modul II (8) modul akhir. Metode yang dipakai dalam penelitian ini adalah Penelitian dan Pengembangan. Penelitian yang menggunakan design penelitian dan pengembangan ini memiliki subjek uji berupa; 2 ahli pembelajaran, 2 teman sejawat, dan 40 mahasiswa semester 1 yang mengambil mata kuliah bahasa Inggris dan dipilih secara tidak acak sebagai validasi uji modul. Data dikumpulkan melalui observasi, interview dan kuisioner yang dibagikan pada subjek uji dan menjadi acuan untuk pengembangan modul sesuai tahapan yang diadaptasi dari skema pengembangan Borg&Gall. Hasil dari pengembangan modul ini berupa bahan ajar yang dapat digunakan sebagai referensi utama dalam pengajaran bahasa Inggris pada program studi Matematika di STKIP Muhammadiyah Pagaralam.
A prognostic model for patients with primary extramedullary multiple myeloma
Authors: Zhang Limei , Chen Shuzhao , Wang Weida , Wang Yun , Liang Yang 
Published: November 2022

Background: Extramedullary disease is a manifestation of multiple myeloma, the prognosis of which remains poor even in the era of novel drugs. Therefore, we aimed to develop a predictive model for patients with primary extramedullary multiple myeloma (EMM).Methods: Clinical and laboratory data of patients diagnosed with primary EMM between July 2007 and July 2021 were collected and analyzed. Univariate and least absolute shrinkage and selection operation Cox regression analyses (LASSO) were used to select prognostic factors for overall survival (OS) to establish a nomogram prognostic model. The performance of the model was evaluated using concordance index which was internally validated by bootstraps with 1,000 resample, area under the curve (AUCs), and calibration curves.Results: 217 patients were included in this retrospective study. Patients with EMM had a higher rate of belonging to the male sex, age &gt;50 years, advanced Durie–Salmon stage III, hypercalcemia, and low hemoglobin level. Compared with patients with bone-related extramedullary disease, those with extraosseous-related extramedullary disease had a higher frequency of advanced Durie–Salmon stage III, lower rate of hypercalcemia, and elevated prothrombin time. The OS and progression-free survival (PFS) of patients with bone-related extramedullary disease were significantly higher than those of patients with extraosseous-related extramedullary disease. After the univariate and LASSO analyses, six prognostic factors, including performance status, number of extramedullary involved sites, β2-microglobulin, lactate dehydrogenase, monocyte–lymphocyte ratio, and prothrombin time, were integrated to establish a nomogram. The model showed robust discrimination with a concordance index (C-index) of 0.775 (95% confidence interval [CI], 0.713–0.836), internally validated with the corrected C-index of 0.756, and excellent performance in time-dependent AUCs compared with other staging systems. The AUCs for 1-, 3-, and 5-year OS were 0.814, 0.744, and 0.832, respectively. The calibration curves exhibited good consistency between the observed and nomogram-predicted OS. The 5-year OS of patients in the high-risk group (23.3%; 95% CI, 13.9%–39.3%) was much worse than that in the low-risk group (73.0%; 95% CI, 62.5%–85.4%; p &lt; 0.001).Conclusion: The nomogram predictive model based on six clinical variables showed good prognostic performance and could better predict individual survival in patients with EMM.