Методичні рекомендації

Постійне посилання зібрання

http://localhost:4000/handle/123456789/158

Переглянути

Зараз показуємо 1 - 20 з 801

Accounting information support relevant to surveillance of substandard goods
(2015) Polіshchuk, Olena
Introduction. Today it is almost impossible for almost any trade enterprise to exist without its basic resources - goods, despite the fact that availability of goods entails only the costs associated with their receipt, storage, transfer and disposal. Besides, a significant accumulation of goods leads not only to loss in quality and deterioration of consumer properties, but also to reduction in funds and shortcomings in profit. In practice, retail enterprises often have situations when the shelf life of some products ends before they are sold out or they are stored improperly or when certain other circumstances occur. In this case, such products lose their marketability and consumer properties partially or completely. Thus, they are considered to be substandard. Substandard goods are relevant to the elements of inventories, so it is necessary to conduct further researches related to accounting and information support for effective management. Now it is possible to define the purpose and the main task of this scientific article. Purpose of the article is to study the nature of substandard products as an element of the stock, the order of documenting transactions in such goods and their reflection in the accounting system. This form will provide a significant information support relevant to surveillance of goods that will help to release the funds invested in the purchase and stockpiling in order to meet consumer demands without violating consumer rights. Methods. In the research process both general and special scientific methods were used. Methods of analysis were used for identification, systematization and theoretical generalization of the nature of substandard goods; methods of observation and comparison were used for studying practical materials of trade enterprises; methods of systemic approach and special accounting were used to develop proposals for improvement of accounting and information support relevant to surveillance of substandard goods. Results.The question of the essence of substandard goods has been examined, main features of their origin and management. The main problems related to documentation of transactions and the methodological aspects of accounting have been considered. Conclusion.The proposals concerning the interpretation of substandard goods have been offered, a primary document that reflects the basic operation of substandard goods is formed and a new sub account to a master account of these transactions have been proposed.
ADDITIONAL SEMANTIC FEATURES IN PRIVATIVE VERBS WITH GENERAL INDICATION OF THE INSTRUMENT (THE EVIDENCE FROM ENGLISH AND UKRAINIAN)
(2018) Zaluzhna, O.O.
The agrarian food consumption in Ukraine and its association with socio-demographic indicators of human development
(2019) Seheda, Serhii; Datsenko, Anna; Otkalenko, Olena; Musil, Petr
The objective of current research was to analyse the extent Ukrainian population was provided with the basic agrarian foods during 1990-2017 and to evaluate the relevant impact on the dynamics of human development indicators, such as birth rate, death rate, life expectancy at birth, mortality rate of infants and fertility rate. During the study, it was identified that consumption of basic agrarian foods did not meet the recommended nutrition norms. However, the tendency of significantly low consumption of «expensive» protein and vitamin containing foods (meat, milk, fish and fruits) was registered. Simultaneously, the tendency of «cheap» food consumption was topical. Thus the levels of bread, potato and vegetable consumption were exceeding the recommended nutrition norms. Our data suggest that nutrition degrading of agrarian food consumption corresponds with the change in the birth rate, the death rate, the life expectancy at birth and the fertility rate in Ukraine. The correlation analysis showed that the basic triggers of negative socio-demographic situation in Ukraine were low consumption of meat, milk, vegetables and fruits. The consumption of such agrarian product as bread, potato, sugar, eggs and vegetable oils did not perform a significant impact on the outcomes of the research.
Algorithm of Intelligent Urban Traffic
(2019) Boguto, D.G.; Kadomskiy, K.K.; Nikolyuk, P.K.; Pidgurska, A.I.
The aim of this work is solution of a specific issue – traffic problem in a big city. To solve this problem we examined the city roads intersection - the main source of the traffic congestion. Intersection is a basic element in the technology of urban traffic regulation. Therefore, first of all, it is necessary to implement the intellectual regulation of vehicles movement through a separate intersection. Such regulation is carried out with a help of a computer program that takes into account the vehicle road situation at the intersection and the corresponding adjustment of the traffic lights signal phases. At a second stage it is necessary to plan an optimal route for each vehicle using, for example, A*-algorithm and the spectrum of data received from an infrastructure of the urban network. As a result of an application of these two phases of urban traffic regulation, an optimal movement regime of all city mobile transport is achieved.
Allergenic weed pollen forecast under the mathematical modeling method implementation in Ukraine
(2018) Motruk, I.I.; Antomonov, M.Yu.; Rodinkova, V.V.; Aleksandrova, O.E.; Yermishev, O.V.
Introduction: Allergies are the most common reason of the chronic diseases in developed countries and represent an important medical, social and economic issue, the relevance of which is growing both in these countries and in Ukraine. The most famous of these allergens group is the pollen of ambrosia and pollen of poaceae, which are ubiquitously distributed in the subtropical and temperate climate. The aim: The objective of our study was to develop the mathematical models, which will be able to indicate the probability of the pollen circulation, and thus these models can simplify the forecast of symptoms risk and improve the prophylaxis of pollinosis. Materials and methods: The research was conducted on the basis of the research center of National Pirogov Memorial Medical University, Vinnytsia in the years 2012-2014. A volumetric sampler of the Hirst type was used for the air sampling. The observation was conducted from the first of April to the thirty-first of October. For the initial preparation of the tables and intermediate calculations, Excel software package was used. The software STATISTICA 10.0 was applied to calculate the average coefficients values and their statistical characteristics (beta-values, errors of the mean values, Student’s t-test, veracity and the factors percentage contribution into the function variation). Results: Statistically significant correlation between pollen concentrations of herbaceous plants and individual meteorological factors was found; classificational functions were designed by which it is possible to calculate the probability of presence or absence of Artemisia pollen in the atmosphere; the risks of increasing of the Artemisia pollen concentration are determined under exceeding of the critical temperature of 18С, relative humidity of 67% and atmospheric pressure of 980 Pa. Conclusions. The results of the research can be used to predict the emission of potentially hazardous concentrations of weed pollen grains in the atmosphere of the central region of Ukraine using the weather forecast.
APPLIED MODELING SOLUTIONS OF BUSINESS PROCESSES OF ENTERPRISES
(2019) Dovbnya, К.М.; Sichko, Т.V.
It is suggested to consider visualization of business processes of the enterprise with the help of a such tool as MS Visio 2016, since modeling of business processes is essentially their formalized graphic description.
Assessment of the economic potential of Donbas universities
(2020) Kulga, A.; Ustimenko, v.; Bezgin, K.; Halhash, R.; Terepyshchyi, S.; Svyrydenko, D.; Krymova, M.; Hudima, T.; Hniedkov, A.; Mytrokhin, S.
This research was presented by the Czech non-governmental organization "People in need" within the framework of "Ukraine Confidence Building Initiative" (UCBI II) project that is funded by the United States Agency for International Development (USAID). The study was made possible thanks to the sincere support of the American people, provided through the United States Agency for International Development (USAID). The content of products is the exclusive responsibility of the public organization "Center for Innovation and Sustainable International Development" (CISID) and does not necessarily reflect the views of USAID or the US Government. Reproduction and use of any part of this product in any format, including graphic, electronic, duplication or use in any other way without the corresponding reference to the original source is prohibited.
CHARACTERISTICS OF INNOVATION-ORIENTED ORGANIZATION: A BEHAVIORAL PARADIGM
(2020) Bezgin, Kostyantyn; Martiyanova, Maryna; Ushkalyov, Volodymyr
The article summarizes the arguments and counterarguments in the scientifc debate on the use of a behavioral ap- proach to managing an innovation-oriented organization. The main purpose of the study is to identify typical character- istics of modern innovation organizations that emerge in the process of ontogeny of the organization, have a behavioral nature and contribute to improving the efectiveness of innovation. As a result, the characteristics of modern innovative organizations that determine the efectiveness of their activity are determined. The change of behavior of innovatively active subjects at the subject and polysubjective levels under the infuence of administration, routine and violation of in- tegrity of activity is shown. Mentioned set of features can be used as a benchmark in modeling and managing innovation activity and innovation processes in organizations.
CHILDREN’S TRAUMA: PSYCHOLOGICAL FEATURES OF REACTION
(2020) Overchuk, Viktoriya
Trauma is a frightening, dangerous or violent event that poses a threat to the mental or physical safety of a child. Evidence of a traumatic event that threatens the life or physical safety of a loved one can also be traumatic. This is especially important for young children, as their sense of security depends on the perceived security of their attachment figure.
The concept model for ensuring the economic security in the agrarian sector
(2018) Kozlovskyi, Serhii; Khadzhynov, Illya; Mohylova, Anastasiia; Tomchuk, Viktor; Kozlovskyi, Andrii
In the modern globalized world, the issue of ensuring the economic security in countries and sectors as the primary task of protection the national interests from different kinds of threats is par-ticularly relevant. The aim of the research is to develop tools for ensuring the economic security of agrarian sector. The object is the agrarian sector of Ukraine. The period under review is 2012–2017 years. The basis of the study is the data of the State Statistics Service of Ukraine. To evaluation the economic security indexes are used: gross domestic product; labor productivity in the agricultural sector. The ensuring the economic security of the agrarian sector requires the creation of such mech-anisms and instruments, which will assure an active investment and innovations activities, growth of production of competitive products, cost-effective operation of enterprises. The research offers a mechanism to ensure the economic security of the agricultural sector, which consists of the following units: information and analytical unit; regulatory influence unit; unit of counteraction to threats and control unit. Also, the relationship between these units in the structure of factors influencing the de-velopment of the agricultural sector has been established.
CONCEPTUAL AND METHODOLOGICAL APPROACHES TO IMPROVING THE ASSESSMENT OF FINANCIAL STABILITY OF BANKS UNDER ECONOMIC INSTABILITY
(2018) Volkova, Valeriia; Volkova, Nelia
Correspondence between tree pollen emissions sources and pollen content of the ambient air
(2019) Kremenska, L.; Rodinkova, V.; Bobrowska, O.; Kriklyva, S.; Toziuk, O.; Kremenskij, O.; Yermishev, O.; Yascholt, A.
The article presents the findings, regarding the comparison between the pollen spectrum of the atmosphere in the area and the species composition of pollen emitting trees within the operating range of a Hirst-type volumetric air sampler. The research has revealed how local and transported pollen influence the pollen content of the atmospheric bioaerosol. Even though only a small number of birch trees grow in the area, its pollen proved to be prevalent in the pollen spectrum, while only an insignificant amount of Quercus pollen was detected due to the remoteness of its emission sources from the air sampler. Despite the fact that the highest number of trees in the immediate vicinity of the air sampler belong to the genus Tilia (linden), its pollen made up less than 1% of the pollen spectrum due to entomophily of these trees. Locations of tree pollen emission sources in the immediate vicinity of the Burkard spore and pollen trap were mapped out.
Countering threats to effective management of personnel potential in the public administration system
(Київ: ФІНАНСОВО-КРЕДИТНА ДІЯЛЬНІСТЬ: ПРОБЛЕМИ ТЕОРІЇ ТА ПРАКТИКИ, 2023) Melnychuk L.; Andriichuk Y.; Chaltseva O.; Shtyrov О.; Yevtushenko І.
Основною метою дослідження є визначення та впорядкування основних загроз ефективному управліннню кадровим потенціалом у системі публічного адміністрування. Обєктом дослідження є система управління кадровим потенціалом. Основним науковим завданням буде визначити й упорядкувати основні загрози ефективному управлінню кадровим потенціалом у системі публічного адміністрування для кращого розуміння, які заходи мусять бути в пріоритеті, а які ні. Методологія дослідження передбачає застосування сучасних економетричних методів для досягнення поставленої мети у вигляді визначення й упорядкування основних загроз управлінню кадровим потенціалом у системі публічного адміністрування. Доведено важливість дослідження теоретико-методичних засад управління кадровим потенціалом у системі публічного адміністрування. Охарактеризовано ключові аспекти, які розкривають сутність управління кадровим потенціалом у системі публічного адміністрування. Доведено важливість системи управління кадровим потенціалом для публічного адміністрування. Визначено ключові аспекти впливу елементів управління кадровим потенціалом на систему публічного адміністрування. У результаті було визначено основні загрози ефективному управлінню кадровим потенціалом у системі публічного адміністрування. Як результат дослідження було впорядковано основні загрози ефективному управлінню кадровим потенціалом у системі публічного адміністрування. Таким чином, установлено, які загрози потребують оперативного реагування, які тактичного, а які стратегічного. Дослідження має обмеження, і воно проявляється в неврахуванні всіх можливих загроз управлінню кадровим потенціалом у системі публічного адміністрування. Було враховано лише ряд внутрішніх загроз управлінню кадровим потенціалом у системі публічного адміністрування. Подальші дослідження слід присвятити протидії та зовнішнім загрозам ефективному управлінню кадровим потенціалом у системі публічного адміністрування.
Countries disposition in the global scientific and educational area: management and clustering
(2020) Kholiavko, Nataliia; Zhavoronok, Artur; Marych, Maksym; Viknianska, Anastasia; Kozlovskyi, Serhii; Herasymiuk, Kostiantyn
The paper is aimed at developing of suggestions on the directions of internationalization of higher education systems of the world countries on the basis of their clustering by parameters of export and import of educational services. The study involved the use of the cluster analysis method, which was implemented using the software tool for statistical processing of IBM data SPSS Statistics Base (Statistical Package for the Social Sciences). The results of the research showed three important findings. Firstly, globalization leads to a gradual change in the forms and methods of work of higher education institutions; it is accompanied by a change in the structure of foreign students. Secondly, in the world market for educational services, India and China hold the lead in terms of imports of educational services; the USA, Great Britain, Australia, Germany, France, China, Russian Federation – by the export of educational services. Thirdly, enhancing competitiveness of universities in the global educational services market requires a transformation of management approaches at both national and institutional levels, namely: towards the development and implementation of holistic strategies for the internationalization of higher education systems and higher education institutions. The authors emphasize the integrative nature of such strategies, which means combining aspects of marketing and branding of universities abroad, modernization of the educational process, internationalization of research, improvement of the infrastructure and organization of leisure for international students.
CREDIT RISK MANAGEMENT
(2019) Volkova, N.; Zolotar, А.
In the article it is investigated the credit risk management. The economic and legal principles of credit risk management of the bank, which are interpreted as risks of occurrence of losses in the bank by debtor as a result of failure, untimely or incomplete execution of financial obligations to the bank according to the terms of the contract, have been clarified. The effectiveness of managing the credit activity of banks depends on a competent credit management system has been proved. Based on the analysis of credit activity of domestic banks for 2015-2018, the negative tendency of their main indicators, which worsens the overall economic situation of our country, has been concluded. Possibilities of managing bank risks by using marketing and management tools aimed at strengthening the financial stability of banks have been identified. The directions of improving the credit risk management of banks have been aimed at improving the efficiency of the credit risk management system to minimize losses by using the method of limitation.
Cyberbullying as a form of the manifestation of the adolescents’ deviant behavior
(2019) Overchuk, Victoriia
Violent behavior, violence, violence among teenagers have always been one of the actual problems of the educational environment, however, in recent years, these phenomenon are becoming more common and lead to severe psychological phenomenon. Today bullying of some people over others, as a social phenomenon is present in various stages of formation and development of the human personality since childhood. Bullying is the word has evolved into the international term and includes a number of serious social, psychological, legal and pedagogical problems and is one of the urgent problems of our time, which requires careful study. Lately, the experts have talked about the output of bullying beyond the real space in the virtual space. Bullying is becoming dangerous every day, as it can be done using Internet technologies. Despite the similarity of bullying with cyberbullying, the last has a number of significant differences. Those, who organize the Internet harassment, are confident in their impunity, they enjoy the permissiveness which they are given to virtual space, the lack of control by adults, and the ability to be different. Cyberbullying inflicts the negative effect on all levels of the functioning of the adolescent. Thus, cyberbullying is one of the forms of negative deviation that has arosen in the epoch of the information society. The very important task of the timely reacting and prevention of this dangerous phenomenon stand before parents, psychologists, social workers, teachers. Bullying leaves a negative imprint in the consciousness not only victim, but also all who participate in or watch her. An important task for Ukrainian society was to learn to see and critically assess the relationship between younger generations in order to prevent deviations and their consequences.
Delineation of Linguopersonology and Linguoaxiology
(2019) Kosmeda, Tetyana; Zahnitko, Anatolij; Krasnobaieva-Chorna, Zhanna
DEVELOPMENT OF COMPLEX SYSTEM FOR ENSURING ECONOMIC SAFETY OF AGRARIAN SECTOR OF UKRAINE
(2017) Filipishyn, Igor; Oliinyk, Larysa; Vlasenko, Ivan
At present, the system of ensuring economic security of the agrarian sector of Ukraine is not effective enough. This is primarily due to the fact that at the state level, there are no clear national decisions on ensuring the economic safety of the agrarian sector. The study established that development of economic safety system for the agrarian sector should take into account its resistance to external and internal factors, which could lead to systemic crisis in the agrarian sector development. In this regard, the category of the agrarian sector’s economic safety can be interpreted as the state of agrarian economy sector protection from all kinds of threats, which enables it to form and implement its own economic policy in the field of regulation and stimulation of the agrarian sector development in the indicative limits established by the state, as well as to provide economic stability and the ability of the agrarian sector to reproduce and develop. The strategic goal of building a comprehensive system of agrarian sector economic safety is to create the necessary conditions for the development of agrarian sector enterprises and to provide economic stability and territory socio-economic development stability. In order to achieve this goal, a task tree and an algorithm for building an integrated system of Ukrainian agrarian sector economic safety have been developed.
DIGITAL-ТЕХНОЛОГІЇ В ПУБЛІЧНОМУ УПРАВЛІННІ Методичні вказівки
(Вінниця: ДонНУ імені Василя Стуса, 2023) М. В. Дубель
Методичні рекомендації розроблено на основі програми по курсам Digital технології в публічному управлінні (Ч.1, Ч.2 та Ч.3). Містить програму курсів, зміст семінарських занять, тематику індивідуальних завдань, списки рекомендованої літератури, що може бути використана для підготовки до семінарських занять, модульної контрольної роботи, іспиту та для написання наукових статей, рефератів, доповідей.
DRIVERS OF GLOBAL COMMODITY MARKET FORMATION
(2020) Ishchuk, Yuliia
The research reviews structural changes taking place in the 21st century, which is an era of shifts in the world economy, occurring under the influence of scientific and technological revolution, specialization and cooperation of industrial production and contributing to qualitative changes in the field of globalization of commodity markets. These processes are imperfect and, due to many shortcomings, require further scientific research. The purpose of the study is to determine the role of drivers of the global commodity market shaping. The article investigated the essence of factors of the global commodity market formation and its components. Influence of trade liberalization on formation of global commodity market was determined; the development of information technologies in the field of communications, information processing, transport technologies, as well as vigorous action of multinational companies were analyzed.

Переглянути

Перегляд Методичні рекомендації за Назва

Результатів на сторінці

Налаштування сортування