bluuebunny/crossref_metadata_2025_split huggingface dataset:
Theoretical principles of digitalization of the treasury of Ukraine
Authors: Mykytyuk Igor 
Published: November 2022

Relevance of the research topic. The development and mastering of modern computer systems and their software open up wide opportunities for the treasury service to increase the effectiveness and efficiency of the functioning of the treasury system of servicing budgets at all levels, improving the quality of financial services provided by the treasury bodies, which determines the relevance of the topic of this study. Analysis of recent research and publications. Studies of issues related to the introduction of the latest information technologies, information support of the Treasury's needs with modern technologies were covered in the scientific literature by such scientists as V. M. Vdovin, G. A. Tytorenko, M. A. Abrosymova, T. B. Kublikova, E. I. Kurganska, Yu. O. Golynskyi, L. M. Lutsiv, O. O. Skoryk, O. M. Sevasteeva, L. Gordienko and others. However, despite existing scientific research, the issues of digitalization of the State Treasury Service of Ukraine do not lose their relevance and require further research. Highlighting unexplored parts of the general problem. Taking into account the constant transformation processes in the Treasury bodies, there are practically no scientific works devoted to the implementation of digitalization in the Treasury bodies. Setting the task, the goal of the research. The tasks of the study are to reveal the essence of the digitalization of the Treasury, tasks, goals and principles of digitalization. The purpose of the article is to study the theoretical foundations of the digitalization of Treasury bodies. Method or methodology of research. The article uses a set of scientific research methods: system approach, analysis, synthesis. Presentation of the main material. The essence and necessity of digitalization of activities of Treasury bodies is revealed. The tasks, principles and purpose of digitalization are determined. The analysis is carried out and the theoretical foundations of digitalization are defined. Field of application of results. The results of the study can be used in the process of forming a strategy for the digitalization of Treasury bodies. Conclusions from this study and prospects for further research in this direction. The validity of the theoretical foundations of the digitalization of the Treasury, with the determination of its purpose, tasks and principles, is a valid condition for the development of a strategy for the digitalization of the Treasury's bodies. In view of the transformational processes of the development of the treasury service of budget funds, the issues of new and improvement of the existing tools of standardization and optimization of advanced information technologies, aimed at the modernization and unification of treasury procedures, are significant and require further research.
The theoretical basis of accounting payments to employees of healthcare institutions
Authors: Perchuk Oksana , Lyashenko Mykyta , Mala Julia 
Published: November 2022

The subject of research: theoretical provisions and current practice of accounting for employee benefits. The purpose of the study is to generalize and substantiate the theoretical aspects of accounting for payments to employees of health care institutions. Method or methodology for conducting research. The methodological basis of the research is the general theoretical methods of scientific knowledge, the main approaches and provisions of the accounting of payments to employees, which are highlighted in the works of domestic and foreign scientists. The following methods were used to fulfill the tasks: dialectical method of cognition - for the analysis of legislative and normative documents and scientific works of scientists related to the issue of personnel payments, in particular in the medical field; analysis and synthesis - when researching and summarizing foreign and domestic experience of the theoretical foundations of accounting for employee benefits; abstract-logical – for theoretical generalizations and formulation of conclusions. The field of application of results. The results of the study can be used in the practical activities of health care institutions to improve the effectiveness of personnel policy. The results of research and conclusions. On the basis of the conducted research, the essence of the concept of "payments to employees" as an object of accounting was revealed, and their structure was determined, taking into account the peculiarities of social guarantees in the field of remuneration of employees of health care institutions.
Іmprovement of accounting and calculations for the payment of labor in agricultural enterprises based on a systematic approach and organizational innovations
Authors: Skrypnyk Svitlana , Koval Svitlana , Shepel Inesa 
Published: November 2022

The subject of the study is the theoretical and practical aspects of improving accounting and payroll calculations. The purpose of the article is to identify problems and justify directions for improving the accounting of wages and salaries in agricultural enterprises on the basis of a systematic approach and the implementation of organizational innovations. The methodological basis of the article was the theoretical and methodological provisions of accounting and taxation; normative-legislative acts and fundamental works of scientists on this issue. The following methods were used: historical, abstract-logical, dialectical, monographic, system-structural analysis and synthesis, statistical-economic, double-entry, accounting accounts, balance sheet, accounting and financial reporting. Results of the article. Based on the principles of the system approach, the difference between remuneration as a process and wages as a result of labor, as well as their identical features, was revealed. The latter allow to develop and identify the forms of labor payment, their content and advantages and possibilities of application. The trend of increasing individualization of labor and its payment on the basis of contracts has been determined. The importance of accounting for labor remuneration for increasing its productivity and ensuring the efficiency of agricultural enterprises is substantiated. Field of application of results. The received practical recommendations and developments can be implemented in the economic and accounting activities of enterprises; divisions of tax services; educational and research process of economic and accounting faculties of higher education institutions. Conclusions. A systematic approach to labor and its accounting made it possible to determine the difference between wages and wages; characterize tariff and other forms of their implementation as organizational innovations; justify accounting tasks. Completion of payroll accounting tasks has a positive effect on the image, functioning efficiency and competitiveness of the development of agrarian enterprises through the stimulation of compliance with the rules of internal labor regulations, the conscientious performance of their duties by employees, and a favorable moral climate in the team. This ensures the coherence of the accounting work from the moment of filling out the primary document to the display of information about accrued and paid wages in the reporting. It is the correct organization of remuneration, observance of fair proportions, ratios, accounting of wage amounts with conditions and results of work that serve as a primary factor in stimulating labor productivity, employee interest in improving results and quality of work.
Environmental taxation and a reflection of its main elements in the accounting system
Authors: Sliusar Svitlana 
Published: November 2022

The subject of research is the procedure for taxation and reflection of environmental tax in the accounting system. The purpose of the article is to disclose a methodological approach to environmental taxation in Ukraine, which will make it possible to develop proposals for improving the information base formed by the accounting system and its further use in order to form various types of reporting, as well as planning actions to reduce the amount of pollution by business entities. The methodological basis of the study is the general scientific and special methods of scientific knowledge, applied at the empirical and theoretical levels of research: comparative, analytical, selective, dialectical, systematic approach, induction and deduction, generalization. Results of work. The article carried out studies of the current state of taxation in the context of components of environmental taxes, analyzed the volume of such taxes in the budget by types of environmental pollution. National, regional and local administrative levels of influence have been identified that allow the implementation of environmental plans and measures in the legal field. Taking into account the current requirements of users of accounting information, the documentary reflection of the economic activity of the calculation of environmental tax obligations has been improved. A complex of analytical accounting system for settlement operations with the environmental tax budget was developed and its practical application is presented. Field of application of results in the activities of economic entities in certain sectors of the economy. Conclusions. The proposed procedure for reflecting transactions under accrued budgetary obligations is the result of compliance with environmental tax requirements. Environmental accounting, in turn, is the basis for obtaining this information on costs, analyzing and monitoring rational environmental activities. Therefore, the main objective of environmental accounting is to develop expense items to account for general operating expenses (or to form a separate sub-account to account for environmental expenses under the items) and accounting for 92 Administrative expenses. At the same time, аpplication of accounting standart 16 "Expenses" facilitates the provision of a list of items of expenses related to their accounting.
Socio-economic contribution of cooperative publishing house "hart" to the development of the publishing industry of Ukraine
Authors: Kostyk Yevhenii 
Published: November 2022

The subject of research is: formation; development; structure of governing bodies; operational and economic organization of the material base and consumer interests of buyers of book products of the cooperative publishing house "Hart". The purpose of the scientific article is to reveal and show the socio-economic contribution of the cooperative publishing house "Hart" to the development of the publishing industry of Ukraine based on the sources. Research methods. All components of the research are based on the main principles - scientificity, historicism, objectivity, systematicity, development, priority of concrete truth, pluralism, as well as methods of learning socio-economic processes of social development – analysis, synthesis, problem-chronological, comparative-analytical, archeographic, retrospective, statistical, systematic and complex approach. Work methodology. In the process of researching the specified issues, the main provisions were taken as a basis: the history of Ukraine, economic history and the history of economic thought, the history of the publishing industry, the work of domestic and foreign scientists and practitioners in the specified field. Work results. In the context of the mentioned problems, we investigated the socio-economic contribution of the cooperative publishing house "Hart" to the development of the publishing industry of Ukraine. Field of application of results. The results of this study can be applied in the field of studying the problems of economic history and the history of economic thought, the history of the publishing industry. Conclusions. In the context of our research, we found out that the socio-economic contribution of cooperative publishing houses, in particular "Hart", to the development of the publishing industry of Ukraine, is quite large, since these publishing houses, with their entrepreneurial activity, stimulated the publishing process, thanks to them, the works of famous figures saw the light of day of Ukrainian culture, well-known historians, publicists, whose heritage remains understudied. It should be noted that in Ukraine at the current stage of development of the market economy system, where various forms of ownership dominate, the national publishing industry is in an extremely difficult situation. The search for an effective model for the development of national book publishing is still ongoing, so why not turn to our own historical experience.
The neurodevelopmental outcomes of children with encephalocele: a series of 102 patients
Authors: Kankam Samuel Berchi , Tavallaii Amin , Mohammadi Esmaeil , Nejat Amirhosein , Habibi Zohreh , Nejat Farideh 
Published: November 2022

OBJECTIVE
The overall prognosis of encephalocele (EC) is not well described. However, the presence of some risk factors may result in neurodevelopmental delay (NDD) and negatively affect the prognosis of affected patients. The goal of this study was to evaluate neurodevelopmental outcome, as well as the impact of a number of factors on the outcome in patients with ECs.

METHODS
This was an observational, retrospective study including 102 children with EC who were followed at the pediatric neurosurgery department of a tertiary medical center between the years 2010 and 2021. The authors evaluated NDD status according to the Centers for Disease Control and Prevention classification via clinical evaluation and parent interviews in the outpatient setting.

RESULTS
There were 52 boys and 50 girls. The median age at the time of surgery was 4 months (range 1 day–7.5 years). Seventy-one patients (69.6%) had posterior ECs, whereas 31 (30.4%) had anterior ECs. Forty-three (42.2%) of the ECs contained neural tissue. Of the 102 patients, 33 (32.4%) had ventriculomegaly. In terms of NDD, 14 (14.9%) had mild/moderate delay, whereas 17 patients (18.1%) had severe NDD. On univariate analysis, posterior location, size of sac, presence of neural tissue, ventriculomegaly, symptomatic hydrocephalus, and postoperative infection were correlated with NDD. On a multivariate logistic regression model, only neural tissue presence had a statistically significant association with NDD (OR 7.04, 95% CI 1.33–37.2, p = 0.022). Although not statistically significant, children with ventriculomegaly were 2.6 times as likely to have NDD (95% CI 0.59–11.19, p = 0.362).

CONCLUSIONS
This is a single-center study with a large sample size in which the neurodevelopmental status of patients with EC was assessed, and the authors tried to find the risk factors of NDD in these patients. The results showed that the presence of neural tissue within the EC sac was the only risk factor that had independent statistically significant association with NDD.
Current state and future direction of quality improvement in pediatric neurosurgery: a survey of pediatric neurosurgeons
Authors: Pendola Gabriella , Koutsouras George W. , Piatt Joseph , Kaufman Bruce A. , Sandoval-Garcia Carolina , Drapeau Annie I. 
Published: November 2022

OBJECTIVE
Quality improvement (QI) is a methodology used to implement sustainable, meaningful change to improve patient outcomes. Given the complex pathologies observed in pediatric neurosurgery, QI projects could potentially improve patient care. Overall, there is a need to characterize the degree of QI opportunities, training, and initiatives within the field of pediatric neurosurgery. Herein the authors aimed to define the current QI landscape in pediatric neurosurgery.

METHODS
A cross-sectional survey was sent to all members of the American Association of Neurological Surgeons/Congress of Neurological Surgeons Joint Section on Pediatric Neurological Surgery via email. The responses were anonymized. Questions addressed several relatable QI topics including 1) training and participation in QI; 2) QI infrastructure; 3) QI program incentives; and 4) general opinions on the National Surgical Quality Improvement Program (NSQIP) database, various QI topics, and QI productivity.

RESULTS
Responses were received from 129 participants (20% response rate). Most respondents practiced in an academic setting (59.8%) and at a free-standing pediatric hospital (65.4%). Participation in QI projects was high (81.7%), but only 23.8% of respondents had formal QI training. Only 36.5% of respondents had institutional requirements for QI work; the majority of those were only required to participate as a project team member. Nearly half of the respondents did not receive incentives or institutional support for QI. The majority agreed ("strongly" and "somewhat") that a QI course would be beneficial (75.5%), that QI projects should be considered for publication in neurosurgery journals (88.1%), and that there is a need for national quality metrics (81.4%). Over 88% have an interest in seeing QI project presentations at the annual Pediatric Joint Section meeting. Only 26.3% believed that the NSQIP was a useful QI guide. Respondents suggested further study of the following QI topics: overall rates of infection and their prevention, hydrocephalus, standardized treatment algorithms for common disorders, team communication, pediatric neurosurgery–specific database, access to care, and interprofessional education.

CONCLUSIONS
Areas of opportunity include specialty-specific QI education, tactics for obtaining support to build the QI infrastructure, increased visibility of QI work within pediatric neurosurgery, and a review of available registries to provide readily available data relevant to this specialty.
Assessment of the effectiveness and satisfaction of platelet-rich plasma compared with hyaluronic acid in knee osteoarthritis at minimum 7-year follow-up: A post hoc analysis of a randomized controlled trial
Authors: Wang Zhengming , Wang Rui , Xiang Sicheng , Gu Yong , Xu Ting , Jin Hengkai , Gu Xinbo , Tong Peijian , Zhan Hongsheng , Lv Shuaijie 
Published: November 2022

Background: Knee osteoarthritis (KOA) can be effectively treated conservatively using platelet-rich plasma (PRP) injections into the affected joints. While the short-term therapeutic clinical benefits were well documented, the mid-term results remain undetermined. To clarify its efficacy, the mid-term clinical outcomes of intra-articular injections of either PRP or hyaluronic acid (HA) in KOA were compared.Methods: One hundred patients who complied with the inclusion criteria were randomized to undergo once a week 3 weeks, intra-articular injections of either PRP or HA. Patients were evaluated before the injection, at 3, 6, and a mean of 78.9 months of follow-up. Eighty-five patients reached the final evaluation. Data on survival, re-intervention, pain, function, imaging, and satisfaction were collected and analyzed.Results: With surgery for any reason as the endpoint, the cumulative survival rate of the PRP group was 90%, while that of the HA group was 74%. There was a significant difference between the two groups in the total re-intervention rate (56.7% vs 16.2%, p &lt; 0.05). The comparative analyses showed significant intergroup differences in the visual analog scale (VAS) and the Western Ontario and McMaster Universities Arthritis Index (WOMAC) (p &lt; 0.01, p &lt; 0.05, respectively) at the final follow-up. And base on the regression analyses, the type of treatment, age, and Kellgren-Lawrence (K-L) grade served as statistically an independent determinants of VAS (p &lt; 0.001, p = 0.034, p &lt; 0.001, respectively). Likewise, those variables independently determined WOMAC in our study. However, no difference was observed in the imaging evaluation, containing the K-L grade and Cartilage Lesion Score, between the two groups (p &gt; 0.05). Besides, the satisfaction treated by the PRP was 78.6%, with a superiority compared with HA (55.8%, p &lt; 0.05), and no complications were noted in the whole treatment process among patients who participated.Conclusion: PRP was more effective than HA in survival and re-intervention rates, VAS, and WOMAC, although there were no significant differences in the imaging evaluation between the two groups. Furthermore, patients treated with PRP were associated with higher satisfaction compared with HA.
Long-term change of the eruption activities of Sakurajima volcano, Japan, inferred from the fallout tephra deposits
Authors: Nishihara Ayumu , Geshi Nobuo , Naruo Hideto 
Published: November 2022

Stratigraphic analysis of fallout tephra deposits in and around a volcano provides a framework for understanding the long-term temporal change in the volcano’s activities. Here, we reconstruct the evolution of the volcanic activities of Sakurajima volcano based on reconstructed tephra stratigraphy by original field surveys, compilations of geological and archeological data, and new 14C dating. We define three eruption stages of Stage 1 (30–24 ka), Stage 2 (12.8–4.8 ka), and Stage 3 (4.5 ka–present), based on a major hiatus and shifting of the volcanic centers. Stages 2 and 3 are further subdivided according to the predominant mode of volcanic activity. Revised distribution of tephra deposits indicates that a total of 14.5 km3 (5.8 km3 dense rock equivalent) of fallout tephra has erupted from Sakurajima. Among them, Stage 2a (13–8 ka) produced the largest volume of tephra fallout deposits, suggesting that Sakurajima peaked in magma discharge during Stage 2a (2.9 km3/kyr) and then decreased rapidly toward Stage 2b (8–4.8 ka; 0.07 km3/kyr). The eruption of large-volume tephra deposits in Stage 2a, followed by the development of a thick volcanic ash layer in Stage 2b, indicates the eruption style shifted from explosive pumice eruptions in Stage 2a to ash-producing Vulcanian activity in Stage 2b, with decreasing magma discharge rate. Thick volcanic ash deposits covered by several fallout tephra deposits during Stage 3 also reflect a shift in activity from repeated Vulcanian explosions with lava effusions in Stage 3a (4.5–1.6 ka) to predominantly pumice eruptions during the historical period (Stage 3b) with an increasing magma discharge rate. The case study of Sakurajima presented here demonstrates that the combined analysis of the distribution, stratigraphy, and age of pumice fall layers with the lava and pyroclastic cone deposits on the volcanic edifice is a powerful tool for deciphering the growth history of complex stratovolcanoes.