bluuebunny/crossref_metadata_2025_split huggingface dataset:
Value Added Tax the Internet Trading: Features of Documentation, Accounting and Reporting
Authors: ZORINA O. A. , YURCHENKO O. A. , PETRAKOVSKA O. V. 
Published: June 2022

The scientific article reveals the peculiarities of documenting the value added tax calculations (hereinafter - VAT) in online commerce. The rules for filling in tax invoices and calculating adjustments to them in accordance with changes in the current tax legislation have been clarified.
The issues related to the recognition of VAT liabilities for e-commerce transactions are specified. It is determined that the sale of goods on full prepayment with the use of payment services takes place in three stages: the operation of acceptance by payment service funds from the buyer, which forms a corresponding electronic message of acceptance of funds; non-cash transfer operation by the payment service of funds received from the buyer to the seller's bank account; transfer of goods to the buyer. The basis for accrual of VAT liabilities is the contractual value of goods, while the bank's fee which is withheld by the acquirer automatically when crediting money to the account does not reduce the tax base.
Certain recommendations are offered to improve the method of accounting for the sale of goods on the terms of card prepayment and subsequent payment through the postal carrier for businesses whose main activity is Internet commerce. Analytical sections are considered to reflect in the accounting of VAT liabilities for transactions on the sale of goods through the online store on the card prepayment basis.
The method of compiling a VAT tax return in terms of identifying transactions for sale of goods in the context of online commerce needs to be improved. Based on this, the structure and rules of filling in the current VAT tax return were considered and recommendations for improving reporting indicators were proposed.
Strategic and Innovative Areas in the Development of National Migration Policy in the Context of Macroeconomic Growth of the Ukrainian Economy
Authors: BULAKH T. , ZALYUBOVSKA S. , KASHCHEІEVА G. 
Published: June 2022

The distinctive features of the Ukrainian migration policy today are inadequate administrative, legal and social regulation of migration processes, creating bureaucratic barriers in public administration bodies. These problems call for solutions that would promote consolidation of democracy and observation of human rights in Ukraine, its integration in the global community, on the one hand, and enhancement of the national security, on the other. Being subject to broad-scale political debate in scientific and political circles of Ukraine, the migration problem needs continuing research.
The article analyzes performance and trends in the migration policy of Ukraine. Its features and efficiency are revealed.
It was found that the main characteristics of the country’s external migration are: dominance of labor migrants among the migrant categories; by gender structure, labor migration is most common among men. The main destinations of labor migration are Poland, Slovakia, Czech Republic, Hungary.
The main characteristics of internal migration are the continuation of the trend towards urbanization, with the decreasing rural population and increasing urban population. High migration losses of the population are characteristic of the Western and South-Western regions of Ukraine. Most people changed their place of residence for Kharkiv, Kyiv and Dnipropetrovsk regions.
It was found that the migration policy of Ukraine is characterized by low efficiency. At the moment, migration processes are spontaneous. And this leads to an increase in the disproportion of regional labor markets, increasing social tensions, the formation of conditions for the spread of ideas of national intolerance among the Ukrainian population.
The main reasons behind the growing migration activity in Ukraine are highlighted: the instability of the socio-economic environment, decreasing salary rate, overall welfare and quality of life.
Measures to improve the migration policy of Ukraine are proposed.
Productive Program of The Enterprise: Content, Influence Factors and Formation Procedure
Authors: NOVICHENKO L. 
Published: June 2022

The strategic plan for the development of the enterprise and the implementation of operational objectives of the entity directly depend on the formation of the optimal production program of the enterprise. The flexibility and ability of the enterprise to quickly adapt to changes in the market environment, ensuring compliance with production indicators and product sales plan are based on factors that positively and negatively affect the implementation of the production program. The production program of the enterprise is one of the key elements of ensuring the rhythm of production and reducing the lost capacity of the business entity, adapting to changes in market conditions with the least losses. The main purpose of writing the article is to substantiate the theoretical provisions for determining the content of the production program of the enterprise, systematization of factors and development of practical recommendations for improving the formation of indicators of the production program taking into account the profile of the business entity.
The article presents the theoretical justification and definition of the economic content of the “production program”. The factors influencing the formation of indicators of the production program of the enterprise are considered, their systematization is offered. The approaches of scientists to the selected stages and the algorithm for forming the optimal production program of the enterprise in a market environment are studied. It is established that the market analysis and factor analysis of the production program is the basis for ensuring its optimal structure in terms of resource conservation and existing market constraints. The list of stages of the order of development of the production program on the basis of application of the system approach and the account of criteria of optimality that promotes rational performance of indicators of the sales plan with the least expenses of resources is offered.
Digital transformations in drive control technology for exploration and mining equipment
Authors: Krylkov M. Yu. , Olivetskiy I. N. 
Published: June 2022

Background. Technologies applied in geological exploration and mining are undergoing rapid transformations. The scientific progress in this field, which is shifting towards Asia, is characterized by the integration of network and production technologies. The modern society can be conventionally divided into the creative part, i.e. people designing digital technologies, and those operating these technologies. This has become particularly evident with the advancement of the 4th generation of automatics. The period of massive digital transformation started in 2008–2009 with the appearance of the Internet of Things (IoT). This process acquired the term Industry 4.0 or Industrial Internet of Things (IIoT).Aim. To study current digital transformations in drive control technology applied in exploration and mining equipment.Materials and methods. Methods and examples of controlling exploration and mining equipment are presented.Results. The main trends in the development of drive control technology applied in exploration and mining equipment were examined.Conclusion. Modern digital control systems are capable of re-programming controllers using an active or passive identification of multicomponent multiloop controlled objects in real time. The new Flight Contol Language (FCL) designed for programmable controllers incorporates the methods of fuzzy logic [5,8]. This fuzzy control language uses a new type of data — a linguistic variable, which is a numerical variable with a name, e.g. pressure, rotation speed, temperature, etc., involved in linguistic descriptions.
Typomorphic features of magnetite from tomtor massif camaphorites
Authors: Baranov L. N. , Tolstov A. V. 
Published: June 2022

Background. The paper presents new data on the material composition and formation conditions of apatite-magnetite rocks (phoscorite and camaphorites) from the Onkuchakh deposit within the Tomtor massif drawing on the study into the typomorphic features of magnetite.Aim. To study the morphology, chemical composition, and relations of magnetite with associated minerals in apatite-magnetite rocks from the Onkuchakh deposit (Tomtor massif).Materials and methods. The study employed core samples measuring 177 m in total length (borehole No. 801, Onkuchakh field, Tomtor massif). In order to determine the composition of recovered minerals, the following instruments were used: JEOL JXA-8230 Electron Probe Microanalyzer (ALROSA, Mirny, Russia); TESCAN MIRA 3 LMU field emission scanning electron microscope equipped with an Oxford Instruments INCA Energy 450+ energy dispersive spectrometer with an XMax-80 detector (ALROSA, Mirny; V. S. Sobolev Institute of Geology and Mineralogy, SB RAS). The measurements were performed according to a standard procedure: accelerating voltage — 20 kV; current — 1 nA; counting time — from 60 s; probe size — 2 μm. Instrument calibration was carried out using a set of characterized artificial compounds and natural minerals; instrument stability was confirmed by measuring Co line intensity.Results. The authors identified the textural and structural features of magnetite ores, as well as ascertaining their relations with the areas of camaphorites characterized by different material composition and host rocks. The impact of superimposed hydrothermal processes was determined. In addition, a detailed morphological characterization was provided for magnetite found to comprise two generations: primary magmatic magnetite and that transformed under the influence of superimposed processes. Finally, representative data on the chemical composition of magnetite were obtained.Conclusion. It is concluded that magnetite is formed through a magmatic process involving crystallization differentiation. The occurrence of noble metal is shown to be related to hydrothermal processes superimposed on magnetite ores. The role of apatite-magnetite ores in the formation of the supergene complex — ferrous phosphate lateritic weathering crusts of the Tomtor massif — is confirmed. It is recommended to consider camaphorites from the Tomtor massif as naturally alloyed iron ores potentially extracted along with a number of valuable components.
Hubungan Beban Kerja Dengan Tingkat Stres Kerja Perawat Di Instalasi Gawat Darurat
Authors: Kusumaningrum Puput Risti , Rusminingsih Esri , Jayadi Roby Noor 
Published: June 2022

Peningkatan jumlah kunjungan pasien menyebabkan peningkatan beban kerja perawat, banyaknya tugas tidak sebanding dengan kemampuan maka akan menjadi sumber stres. Hal ini tentunya akan berpengaruh terhadap mutu pelayanan yang dilakukan oleh perawat. Tujuan penelitian ini adalah untuk mengetahui hubungan beban kerja dengan tingkat stres kerja perawat di Instalasi Gawat Darurat RSUP dr. Soeradji Tirtonegoro Klaten. Penelitian ini menggunakan desain kuantitatif korelasional dengan pendekatan cross sectional. Jumlah sampel yang diambil sebanyak 22 orang perawat dengan tehnik purposive sampling. Pengumpulan data beban kerja perawat dilakukan dengan melakukan observasi Time And Motion Study sedangkan data tingkat stres kerja diambil dengan kuisioner Personal Stres Inventory. Hasil penelitian beban kerja perawat didapatkan data perawat dengan beban kerja sedang sebanyak 8 responden (36,4%), dan beban kerja tinggi sebanyak 8 orang (36,4%), sedangkan tingkat stres kerja perawat didapatkan data perawat dengan stres kerja sedang sebanyak 16 responden (72,7 %). Setelah dilakukan analisa data menggunakan korelasi Spearman Rank didapatkan nilai p value sebesar 0.01 lebih kecil dari 0.05 dengan Correlation Coefficient sebesar 0.536. Kesimpulan dari penelitian ini adalah ada hubungan antara Beban Kerja Dengan Tingkat Stres Kerja Perawat Di Ruang IGD RSUP dr. Soeradji Tirtonegoro Klaten. Saran peneliti perlu adanya poliklinik 24 jam sehingga dapat menurunkan beban kerja perawat IGD sehingga tidak mengakibatkan peningkatan tingkat stres kerja pada perawat
Penggunaan lift pada gedung-gedu DETEKSI DAN MENGHITUNG MANUSIA MENGGUNAKAN YOLO-CNN
Authors: Putra Bima , Nugroho Budi , Anggraeny Fetty 
Published: June 2022

Penggunaan lift pada gedung-gedung bertingkat sangat penting untuk memenuhi kebutuhan akan efisiensi waktu sehingga dapat meningkatkan kinerja penggunanya. Jumlah manusia yang semakin hari semakin bertambah jika dibandingkan dengan kapasitas lift yang kecil akhirnya menimbulkan masalah baru, yaitu ketika jumlah manusia tidak sebanding dengan kapasitas ruang yang tersedia. Pada tahun 2020 muncul peraturan baru dalam penggunaan lift yang diatur oleh Menteri Kesehatan RI. Adanya pembatasan jumlah orang yang masuk dalam lift sebagai upaya pencegahan dan pengendalian COVID-19 di tempat kerja selama pandemi membutuhkan kontrol khusus yang tidak dapat dideteksi oleh sistem kerja lift itu sendiri. Penanganan untuk kondisi darurat seperti pandemi membutuhkan bantuan teknologi lainnya untuk mengetahui jumlah pengguna yang berada didalam lift menggunakan CCTV. Hasil rekaman CCTV dalam lift dapat digunakan sebagai bahan data uji untuk dihubungkan dengan sistem teknologi yang lebih tinggi untuk mendeteksi jumlah manusia. Untuk itu penelitian ini menggunakan YOLOv3 dan YOLOv2 yang merupakan salah satu algoritma dari Deep Learning network sebagai metode pembelajaran mendalam untuk mendeteksi dan menghitung manusia. Hasil yang diperoleh dengan menggunakan model YOLOv3 mendapatkan nilai rata-rata confidence 0,90 dibandingkan dengan YOLOv2 yang memiliki rata-rata nilai confidence 0,61. Hal ini dikarenakan YOLOv3 memiliki jumlah layer lebih banyak dibandingkan dengan YOLOv2. Namun, waktu yang diperlukan dalam menjalankan program dengan YOLOv3 lebih lama dibandingkan dengan YOLOv2
FAKTOR FAKTOR PENGGUNAAN PADA PENERAPAN APLIKASI GOBIS MILIK DINAS PERHUBUNGAN KOTA SURABAYA
Authors: Warastuti Eltria Warastuti , Lathif Mardi Suryanto Tri , Maya Safitri Eristya 
Published: June 2022

Transportasi semakin mengalami peningkatan dan juga perkembangan, salah satunya dalam bidang teknologi. Pemerintah Kota Surabaya turut berinovasi dalam bidang transportasi dengan meluncurkan transportasi umum yang bernama Suroboyo Bus. Seiring dengan kehadiran dari Suroboyo Bus, Dinas Perhubungan Kota Surabaya mengembangkan aplikasi bernama GOBIS atau Golek Bis. Tetapi dalam aplikasi GOBIS ditemukan permasalahan seperti titik lokasi bus tidak sesuai dan juga terdapat delay dalam pengoperasian aplikasinya. Maka dari itu dirasa perlu untuk dilakukan evaluasi mengenai faktor yang mempengaruhi penggunaan pada penerapan Aplikasi GOBIS. Model penelitian yang digunakan pada penelitian ini adalah UTAUT yang terdiri dari performance expectancy, effort expectancy, social influence, facilitating condition, attitude towards public transport dan attitude towards private cars. Kuesioner dalam penelitian ini disebarkan kepada 270 masyarakat Kota Surabaya yang telah menggunakan Aplikasi GOBIS. Hasil dari penelitian ini didapatkan bahwa faktor-faktor penggunaan Aplikasi GOBIS yakni performance expectancy, effort expectancy, social influence, facilitating condition, attitude towards public transport dan attitude towards private cars.
PEMANFAATAN TUMBUHAN BAMBU DI KELURAHAN COBODOE KOTA TIDORE KEPULAUAN
Authors: Gafar Nurhafni A. , Tolangara Abdulrasyid , Papuangan Nurmaya 
Published: June 2022

Bamboo is a versatile plant and occupies a special place in the life of indonesian people. Bamboo is also a fairly available and inexpensive raw material for making household appliances and furniture, building materials, pipes for water distribution, musical instruments and religious purposes. In addition, some types of bamboo are ornamental plants and waste filter processors and erosion prevention. Bamboo belongs to the results of non-timber forests and can be used as an alternative to wood. This research aims to find out the diversity of bamboo plants and the form of utilization of bamboo plants in Cobodoe Village, East Tidore Subdistrict. This research is a descriptive study, with survey methods used to describe the diversity and form of utilization of bamboo plants in Cobodoe Village, East Tidore District. The results of this study showed that the diversity of bamboo types in Cobodoe Village was categorized as low with an H' value of 1.03. There are three types of bamboo, namely Spotted bamboo (Bambusa maculate), Bamboo Tui (Melocanna hamilis Rpr.), and Bamboo Fence (Bambusa glaucescens). People in Cobodoe Village use bamboo plants as raw materials for food and household furniture.
Bone Marrow Microenvironment-On-Chip for Culture of Functional Hematopoietic Stem Cells
Authors: Sharipol Azmeer , Lesch Maggie L. , Soto Celia A. , Frisch Benjamin J. 
Published: June 2022

Hematopoiesis takes place in the bone marrow and is supported by a complex cellular and molecular network in the bone marrow microenvironment. Commonly used models of the human bone marrow microenvironment include murine models and two-dimensional and three-dimensional tissue cultures. While these model systems have led to critical advances in the field, they fail to recapitulate many aspects of the human bone marrow. This has limited our understanding of human bone marrow pathophysiology and has led to deficiencies in therapy for many bone marrow pathologies such as bone marrow failure syndromes and leukemias. Therefore, we have developed a modular murine bone marrow microenvironment-on-chip using a commercially available microfluidic platform. This model includes a vascular channel separated from the bone marrow channel by a semi-porous membrane and incorporates critical components of the bone marrow microenvironment, including osteoblasts, endothelial cells, mesenchymal stem cells, and hematopoietic stem and progenitor cells. This system is capable of maintaining functional hematopoietic stem cells in vitro for at least 14 days at frequencies similar to what is found in the primary bone marrow. The modular nature of this system and its accessibility will allow for acceleration of our understanding of the bone marrow.
Psychosocial Impact of the COVID-19 Pandemic on People With Type 1 Diabetes: Results of an Ecological Momentary Assessment Study
Authors: Schmid Fabienne , Schmitt Andreas , Hermanns Norbert , Kulzer Bernhard , Ehrmann Dominic 
Published: June 2022

AimsPsychological distress due to living with diabetes, demanding self-management tasks, impacts on life, and risks of complications is common among people living with diabetes. COVID-19 could pose a new additional risk factor for psychological distress in this group. This study aimed to analyze levels of COVID-19-related burdens and fears, variables explaining these levels, and associations with the concurrent 7-day COVID-19 incidence in people with type 1 diabetes (T1D).MethodsA total of 113 people with T1D (58% women; age: 42.3 ± 9.9 years) participated in an ecological momentary assessment (EMA) study between December 2020 and March 2021. The participants reported daily levels of COVID-19-related burdens and fears over 10 consecutive days. Global ratings of COVID-19-related burdens and fears were assessed using questionnaires, as were current and previous levels of diabetes distress (PAID), acceptance (DAS), fear of complications (FCQ), depressive symptoms (CES-D), and diabetes self-management (DSMQ). Current levels of diabetes distress and depressive symptoms were compared with pre-pandemic ratings gained during an earlier study phase. Associations between burdens and fears, psychosocial and somatic aspects, and the concurrent 7-day incidence rate were analyzed using multilevel regression.ResultsDiabetes distress and depressive symptoms reported during the pandemic were comparable to pre-pandemic levels (PAID: p = .89; CES-D: p = .38). Daily EMA ratings reflected relatively low mean COVID-19-related burdens and fears in everyday life. However, there was substantial day-to-day variation per person indicating higher burdens on specific days. Multilevel analyses showed that daily COVID-19-related burdens and fears were significantly predicted by pre-pandemic levels of diabetes distress and diabetes acceptance but were not associated with the concurrent 7-day incidence rate nor with demographic and medical variables.ConclusionsThis study observed no increase in diabetes distress and depressive symptoms during the pandemic in people with T1D. The participants reported low to moderate levels of COVID-19-related burdens. COVID-19-related burdens and fears could be explained by pre-pandemic levels of diabetes distress and acceptance but not by demographic and clinical risk variables. The findings suggest that mental factors may constitute stronger predictors of COVID-19-related burdens and fears than objective somatic conditions and risks in middle-aged adults with T1D.
Development of Carcinoembryonic Antigen Rapid Detection System Based on Platinum Microelectrode
Authors: Zhai Jiali , Ji Piyou , Xin Yu , Liu Yifan , Qu Qianwen , Han Wentong , Zhao Guangtao 
Published: June 2022

Rapid and highly sensitive detection of carcinoembryonic antigen (CEA) in blood could effectively improve the diagnostic sensitivity of colorectal cancer. In this work, a platinum microelectrode (PtμE) modified with gold nanoparticles was developed as a microsensor for the detection of CEA. As the recognition element, a CEA aptamer modified with sulfhydryl could be conjugated onto the surface of the PtμEs/Au. The quantitative analysis of the concentration of CEA [CEA] by the prepared PtμEs/Au aptasensor was carried out through square wave voltammetry. Under the optimized conditions, the PtμEs/Au aptasensor exhibits a linear response toward [CEA] in the range of 1.0 × 10–11—1.0 × 10–7 g/ml (S = 5.5 nA/dec, R2 = 0.999), and the detection limit is 7.7 × 10–12 g/ml. The PtμEs/Au aptasensor also has good selectivity against other types of proteins existing in blood. The availability of the developed assay toward [CEA] in blood samples was investigated, and the results agreed well with those obtained through electrochemiluminescence provided by the hospital, and the volume of the blood sample for detection is only 20 μl. Herein, the proposed detection system could be used for the quantitative analysis of CEA in blood, with the advantages of high sensitivity, short time, and low cost. Moreover, the PtμEs/Au aptasensor has a potential application in clinical diagnosis.