Payment Of Allowances Research Articles

Pengaruh Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual, Kompetensi Sumber Daya Manusia Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Organisasi Perangkat Daerah Provinsi Jambi)

Jambi Province maintains an opinion from the government's financial reports, namely an unqualified opinion from the 2017-2022 BPK. However, there are several problems at the BPK in managing regional finances, namely the data presented is not appropriate, payment of teacher allowances, management of boss funds and inadequate management of regional receivables. This research aims to determine the effect of implementing accrual-based government accounting standards, human resource competency and internal control systems on the quality of financial reports in the Jambi Province OPD. This research uses quantitative research using primary data in the form of questionnaires using a 1-5 Likert scale and secondary data through documentation. The research method used was a purposive sampling method consisting of 21 OPDs with the number of respondents taken consisting of 3 people per OPD with a sample of 63 respondents. The data analysis method uses descriptive analysis and Structural Equation Modeling (SEM) - Partial Least Square (PLS) analysis using Microsoft Excel and SmartPLS 3 software. The results of the research show that (1) Implementation of accrual-based government accounting standards has a negative and insignificant effect on quality financial reports, (2) Human resource competency has a positive and insignificant effect on the quality of financial reports and (3) The internal control system has a positive and significant effect on the quality of financial reports. The suggestions given are for local governments to further improve employee understanding of accrual-based government accounting standards, provide training to local government officials on a regular and continuous basis and improve SOP’s so that this will have an impact on the quality of financial reports getting better.

Female Students Low Enrolment in Science Subjects and Its Menace in Some Selected Secondary Schools in Fagge Zonal Education Office of Kano State-Nigeria

This study aimed to investigate the Female Low Enrolment in Science Subjects and its Menace in some Selected Secondary Schools in Fagge Zonal Education of Kano State. The survey was conducted among science-based Senior Secondary School two (SSS2) female students in five randomly selected senior secondary schools in the zone to ascertain the causes and improvements of low females’ students’ enrolment in science subjects. Twenty-five test item questionnaires based on six (6) factors of socio-cultural, parental, teachers, self, school environment and marital suspected to be capable of causing low enrolment in science subjects were formulated and used for the study. Two hundred and twenty (220) questionnaires were administered and one hundred and eighty (180) were returned. The data was analyzed with the aid of simple percentages as a statistical method. Results showed that of all the factors investigated, only parental, school environment and marital factors were implicated as the major factors for low female students’ enrolment in science subjects in the selected schools. The socio-economic status of parents, time allotment to household chores by married students, gender insensitivity, illustrations in science textbooks have also contributed to low enrolment of female students in science subjects. Contrary to expectations, socio-cultural, self and teacher factors were not major contributing factors to low female students’ enrolment in science subjects in schools in the zonal education office. In spite of the identified factors causing low enrolment of female students in science subjects in the study area, improvements in the enrolment can be achieved by payment of allowances to female science students to serve as motivation, enlightenment of both the parents and their female students on the importance of science to national development and provision of good science laboratories and facilities.

Enhancing Teaching Productivity Among University Staffers: The Influence of Organizational Commitment and Workload

The declining level and quality of productivity in the educational sector have become a cause for concern among stakeholders. This study investigated the connection between workers' organisational commitment, workload, and productivity among university staff in Oyo and Osun states. The descriptive research design was utilised, and data were collected from two public universities in each state. Valid and standardised instruments were used, including the Quantitative Workload Inventory, Work Productivity Survey, and Organizational Commitment Scale. Pearson correlation and regression analyses were conducted. The results revealed significant correlations between productivity and workload (r = .039, p < .05) and organisational commitment (r = .044, p < .05). Workload contributed the most (Beta = .425, t = 6.015, p < .05) productivity prediction, followed by organisational commitment (Beta = .284, t = 5.116, p < .05). These findings highlight the need for the educational sector to address the dangers posed by excessive workload and lack of organisational commitment. It is recommended that measures be implemented to manage these factors effectively, including improving working conditions, enhancing welfare packages, and ensuring prompt payment of salaries and allowances for university staff.

PEMANFAATAN APLIKASI PRIMASI DI YPPSB DALAM PENYELENGGARAAN LAYANAN PENDIDIKAN BERBASIS DIGITAL

The developments in the globalization era have made technological developments rapidly develop in all lines of human life. The technological developments are not only limited to the development of fission tools or hardware therapy but also in the form of software. The development of application technology in the world of education for orderly administration and the digitalization of educational administration is growing rapidly. One of them is YPPSB, which is developing an application for administrative services for teachers and employees called the PRIMA application. In 2022, YPPSB, through the business manager and support, published an application called PRIMA. With this application, YPPSB provides easy administrative services, especially for teachers and employees who are under the auspices of YPPSB. Based on this, researchers are interested in knowing how to use the administrative services of teachers and employees at YPPSB through the PRIMA application at YPPSB. The research was conducted using qualitative methods by collecting data from results, interviews, observation, and documentation. Furthermore, the data was analyzed using interactive analysis, namely by condensing data, presenting data, and ending with conclusions. The results of the study can convey that the use of the PRIMASI application service at YPPSB has been going well with the convenience of teachers and employees in reporting administration at school. Based on the results of this analysis, it can be concluded that administrative services through the PRIMA application are registration and data collection of teachers and employees, validating teacher data, payroll and payment of overtime allowances for teachers and employees, submission of proposals, and data collection and repair of assets. Everything automatically uses the PRIMA application held by the operator at YPPSB, although I still found various obstacles.

Staff Retention and Organizational Performance in Kasese District in Western Uganda

The pragmatic study evaluated the association between Staff Retention and Organizational performance in Kasese District in Western Uganda. The inquiry study utilized a cross sectional survey research design with quantitative and qualitative mockups. A sample of 148 participants were carefully chosen from 240 individuals using a table developed by Morgan & Kreijcie (1970). Information was assembled by means of questionnaires and interview schedules. Data was appraised using frequencies, percentages, Pearson linear correlation coefficient (PLCC) for quantitative measurements and thematic analysis was engaged for organizing qualitative proof. The study verdicts came up with a significant relationship between Staff retention and Organizational Performance in Kasese District in Western Uganda. The project team concluded that Staff Retention is vital for increasing the productivity of an organization especially in local governments because it conventions with issues to do with stability of tenure of office. If the employees are well retained in an organization, they can be a source of motivation for socio-economic development of local governments at large. From the research project results, the academics recommended that Staff Retention in Kasese district sub-national government in Uganda should continuously put in place better conditions of work such as descent accommodation, free medical care, payment of overtime allowances and giving scholarships for those who want go for further studies. This can be done through putting in place operational committees to make sure that government policies on staff retention are well cherished and implemented. The government of Uganda should increase on the budget meant to facilitate staff retention function in Human Resource Department so that a big number of local government employees can be retained for effective service delivery in Kasese District local government.

Cheating ‘Jack Tar’: seafarers’ wages in Britain’s Royal Navy, 1754–1767

ABSTRACT The introduction of the Navy Act of 1758 by the British Parliament was designed to provide a mechanism whereby the payment of wages and allowances to Royal Navy seafarers and their dependants would be placed on a more equitable footing through more timely remittances. This study challenges earlier claims made concerning the effectiveness of the Act in this regard. By utilising modern accrual accounting techniques, we demonstrate conclusively how, over a 14-year period of war and peace (1754–1767) that included the promulgation of the Act, seafarers were forced to endure longer periods for payment seemingly at odds with the desires of Parliament. We provide explanations regarding this phenomenon showing seafarers were ensnared in a macro-level public-finance policy agenda that strictly prioritised the credit status of the Royal Navy through the timely payment of Navy bills at the expense of the day-to-day survival needs of seafarers. In order to maintain reputation and ensure the ongoing supply of materials, we show that accounting technologies, in the form of parliamentary budgetary processes and Treasury and Royal Navy cash management practices, were used to deliver this outcome.

Assessment of the Impact of N-Power Programme in Akwa Ibom State, Nigeria

This study examines the impact of N-Power programme on the economy ofNigeria with Akwa Ibom State as a case study. The paper identifies the categories of N-Power beneficiaries and the extent to which the policy influence on their economic life as well as the impediments of the N-power programme on the society. This study utilized the survey design and gather data from both the primary and secondary sources.Questionnaires were used to collect data, while key informant interview was used to complement the questionnaire.The Yamane’s formula for determining sample size was used to select 400 persons for the study. Stratified random sampling technique was adopted, where the entire target population was grouped into strata to reflect the beneficiaries of N-teach, beneficiary schools and the government officials. Data for the study were analysed using tables, figures and percentages for analysis of data. Findings reveal that the beneficiaries of N-Power programme were mostly composed of non-graduates which comprised secondary school leavers and other skill acquisition aspects followed by the N-Teach, Health strand, N-Agro and Voluntary Assets and Income Declaration Scheme (VAIDS) strands respectively. Though the programme has improved the standard of economic life of the beneficiaries through poverty reduction, proficiency skills in ICT, financial empowerment, on-the-job experience and investment in small scale businesses, delay in payment of allowance, unpaid allowances, distance to working places and lack of supervision has been the major impediments. The study, therefore, recommends prompt and timely payment of the stipends by Federal Government, timely resolution of problems of unpaid allowances, posting of beneficiaries nearest to place of residence and teacher education for N-Teach categories as well as proper supervision.

The need to improve legislation on assistance to internally displaced persons

The goal of the article was to conduct an analysis of relations related to the provision and need for state support for IDPs and certain categories of persons who suffered from military aggression, an analysis of the provisions of normative acts, considerations and proposals of scientists and practitioners, based on which - to make proposals on improving state support for IDPs and other categories of persons affected by military operations. To achieve the goal, a complex of well-known cognitive methods was applied. Thanks to this, the current Ukrainian legislation was analyzed, which establishes the rules according to which IDPs receive state support, and practical examples showed contradictory and even inappropriate points contained in the resolution of the CMU “On providing monthly targeted assistance to internally displaced persons to cover living expenses, in including for the payment of housing and communal services” dated October 1, 2014 and which are contained in the current resolution of the CMU dated March 20, 2022 No. 332 «Some issues of payment of housing allowance to internally displaced persons». The article shows that the state often provides assistance to the wrong people who need it, while the latter often remain without assistance. With the adoption of Resolution No. 332 of March 20, 2022 by the CMU, the state essentially violated the principle of equality of citizens by dividing IDPs into two categories - IDPs who became such before February 24, 2022, and IDPs who became such after February 24, 2022. At the same time, the latter are in a much more privileged position compared to the former and in general to many other categories of Ukrainian citizens who suffered from the russian federation’s military aggression. In order to restore the effect of the principle of social justice in relation to IDPs and other citizens of Ukraine, the article proposed to the legislator to add to the Resolution of the CMU of March 20, 2022 No. 332: links the provision of state benefits and the provision of state assistance to able-bodied persons with the obligation of their official employment; norms on the possibility of IDPs who received this status before February 24, 2022, but lost the right to receive state aid, to return state financial aid in the event of their employment and socialization in the place of their actual residence on the territory of Ukraine under the control of the official state authorities; provisions on more active inspection of officially designated places of residence of IDPs and objects of immovable property belonging to them in the territory under the control of the official state authorities, with the possibility of depriving such persons of state financial assistance and places of free accommodation and food in case of establishing the facts of actual residence in these objects properties of relatives of IDPs, IDPs themselves or tenants. The proposals made should contribute to ensuring compliance with the principle of social justice and bringing order to the provision of state assistance to IDPs.

Impact of Covid-19 on Social Security Allowance Beneficiaries’ Families in Nepal

This study illustrates the impact of the Corona Virus Disease (Covid-19) pandemic on beneficiaries of social security allowance following the adoption of preventive measures like message alerts, imposition of lockdown, restriction in movement, and social distancing. The study covers social security allowance beneficiaries of ten local levels from different parts of Nepal. Telephone survey was conducted with the representative sample population which was randomly selected from the social security allowance beneficiaries ‘list. Findings show that the majority of respondents had received messages related to Covid-19, and half of the population had knowledge of where to approach in case of health emergency. The income of many households declined due to loss of jobs during the lockdown. About half of the population had received small relief support from the local government and humanitarian agencies. The food stock was low due to lack of sufficient money to purchase and high inflation rate. The social security allowance payment was delayed and one fourth of the beneficiaries were uncertain about the next payment. In overall, the social security allowance beneficiaries including their family members, suffered during the Covid-19 and were at risk of food insecurity.

PROBLEMS AND PROSPECTS OF PUBLIC POLICY IN THE FIELD OF SOCIAL PROTECTION OF POLICE OFFICERS OF UKRAINE

Public policy as regards the police officers social protection is a purposeful and organized activity of public administration subjects, which in the process of exercising their powers through a set of administrative, legal, economic, and social measures contributes to the development of both short- and long-term programs of social protection of the police officers in order to protect their rights and legitimate interests in accordance with the conditions of service, status of the person and their family members during service and upon its completion. Following the analysis of the international experience of social protection of police officers and taking into account the current situation in Ukraine, we can conclude the national police staff members do not enjoy the high level of social security. This leads, above all, to improper performance by police officers of their professional duties, as well as to corruption risks, a negative phenomenon in society, which cancels out the implementation of reforms and development of the State in all areas. In this regard, there is an urgent need to review the existing legislation on social security for compliance both with international standards, and with current national legal and economic circumstances. In particular, we are talking about decent financial support, provision of free housing on lease at the expense of budget funds, introduction of decent monetary compensation for participation in military operations, payment of one-time allowance, etc. At the same time, due to the lack of a significant part of budget allocations, the issue of financing the social security of the police officers in Ukraine remains critical, in particular in terms ofpolice officers’ pensions and the provision of insurance benefits due to disability or death of a police officer while on duty. The article offers real steps to specific qualitative changes to be implemented without delay. After all, today police officers protect the rights and freedoms of citizens. Today they need an independent social protection and confidence in the future.

407 Anterior Cervical Discectomy and Fusion in Ambulatory Surgery Center Versus Hospital Setting: One-Year Cost Utility and Cost Benefit Analysis

INTRODUCTION: Outpatient anterior cervical discectomy and fusion (ACDF) has recently gained popularity due to improved care and reduced costs. Cost-utility studies for ambulatory vs. inpatient ACDF are largely limited to small series, precluding an accurate assessment of cost-effectiveness. METHODS: A 6,504, ASA 1-3, patient sample (520 ASC, 5,984 inpatient) was used to propensity-match 748 patients (374/cohort) undergoing 1-2-level ACDF. Data was queried from the National Quality Outcomes Database (QOD). Medical resource utilization, missed work, and quality adjusted life years (QALYs) were assessed. Direct cost (one-year resource use x unit costs based on Medicare national allowable payment amounts) and indirect cost (missed workdays x average US daily wage) were recorded and incremental cost-effectiveness ratio was calculated. RESULTS: Estimated blood loss, length of surgery, and hospitalization were less for ASC vs. inpatient ACDF (p < 0.001). ASC vs. inpatient ACDF demonstrated similar improvement in patient reported outcomes. ASC vs. inpatient ACDF was associated with lower total one-year cost of $5,879.46 for Medicare patients and $12,873.97 for private payers (p < 0.001), with similar QALYs gained. Hospital vs ASC had a highly cost ineffective ICER of $3,674,662.50/QALY-gained and $8,046,231.25/QALY for Medicare and private payer patients, respectively. CONCLUSIONS: 1-2-level ACDF in the hospital vs ASC is associated with increased mean costs, without a QALY, safety, or outcome benefit. Hence, health economics strongly favor the ASC setting to the hospital for ACDF.

366 Micro-Endoscopic Posterior Cervical Foraminotomy and Discectomy is Health Economically Dominant to Anterior Cervical Discectomy and Fusion for Unilateral Cervical Radiculopathy

INTRODUCTION: Micro-endoscopic posterior cervical foraminotomy and discectomy (MPCF) has served as a minimally invasive, motion sparing alternative to ACDF for unilateral cervical radiculopathy for decades. While growing data suggests similar effectiveness, the cost effectiveness and potentially superior healthcare value of MPCF vs ACDF remains largely unstudied. METHODS: The National Quality Outcomes Database (QOD) was queried for 323 consecutive ASA 1-3 patients (201 ACDF, 122 MPCF) performed at the authors' single institution for unilateral cervical radiculopathy at our ambulatory surgical center (ASC). Propensity-matching yielded 222 patients. Resource utilization, missed workdays, and EQ5D quality adjusted life year (QALY) gains were assessed over a one-year period. Direct cost (resource use x unit costs based on Medicare national allowable payment amounts) and indirect cost (missed workdays x average US daily wage) were recorded and incremental cost-effectiveness ratio (ICER) was calculated. RESULTS: Estimated blood loss, and length of surgery were less for MPCF vs. ACDF (p < 0.001). All other safety measures and patient-reported outcomes were similar between cohorts. MPCF vs. ACDF demonstrated reduction in total one-year costs of $6,709 (Medicare) and $13,061 (private payers) (p < 0.001), and comparable QALYs gained. ACDF vs. MPCF had a cost ineffective ICER of $91,773/QALY-gained and $178,668/QALY for Medicare and private payer patients, respectively. CONCLUSIONS: MPCF is a health-economically dominant option to ACDF for unilateral cervical radiculopathy given the increased healthcare costs despite comparable safety, outcome, and QALY gains associated with ACDF.

Anterior Cervical Discectomy and Fusion Versus Microendoscopic Posterior Cervical Foraminotomy for Unilateral Cervical Radiculopathy: A 1-Year Cost-Utility Analysis.

Anterior cervical discectomy and fusion (ACDF) and posterior cervical foraminotomy (PCF) are the most common surgical approaches for medically refractory cervical radiculopathy. Rigorous cost-effectiveness studies comparing ACDF and PCF are lacking. To assess the cost-utility of ACDF vs PCF performed in the ambulatory surgery center setting for Medicare and privately insured patients at 1-year follow-up. A total of 323 patients who underwent 1-level ACDF (201) or PCF (122) at a single ambulatory surgery center were compared. Propensity matching generated 110 pairs (220 patients) for analysis. Demographic data, resource utilization, patient-reported outcome measures, and quality-adjusted life-years were assessed. Direct costs (1-year resource use × unit costs based on Medicare national allowable payment amounts) and indirect costs (missed workdays × average US daily wage) were recorded. Incremental cost-effectiveness ratios were calculated. Perioperative safety, 90-day readmission, and 1-year reoperation rates were similar between groups. Both groups experienced significant improvements in all patient-reported outcome measures at 3 months that was maintained at 12 months. The ACDF cohort had a significantly higher preoperative Neck Disability Index and a significantly greater improvement in health-state utility (ie, quality-adjusted life-years gained) at 12 months. ACDF was associated with significantly higher total costs at 1 year for both Medicare ($11 744) and privately insured ($21 228) patients. The incremental cost-effectiveness ratio for ACDF was $184 654 and $333 774 for Medicare and privately insured patients, respectively, reflecting poor cost-utility. Single-level ACDF may not be cost-effective in comparison with PCF for surgical management of unilateral cervical radiculopathy.

Implementation of the Free Senior High School Policy in Ghana: Five Years on; Major Benefits and Challenges

The main purpose of the study was to explore the inherent benefits and challenges regarding the implementation of the free Senior High School policy in Ghana and how it is affecting teaching and learning in Senior High Schools in the Effutu Municipality of the Central Region of Ghana. The target population for the study were leadership of school heads within the Effutu Municipality. A qualitative research approach and a case study design was employed. Purposive sampling technique was used to select five head teachers. Semi-structured interview guide was used to collect data for the study. Thematic analysis approach was used to analyse the data. It was discovered through the respondents’ comments that the policy is a very good initiative, has led to increase school population, reduced financial burden on parents and payment of intervention allowance to teachers. Findings also indicate that inadequate infrastructure, inadequate funding from government, unstable school calendar and increase in teachers’ workload were means by which implementation of the policy has affected teaching and learning. Therefore, the Ghana Education Service should consider this paper as means of reviewing and revising the free Senior High School policy five years after its implementation taking into consideration key findings and recommendations of the study. Government should consider cost sharing with parents to ease pressure on its revenue since the policy is taking a substantial part of government’s budgetary allocation to the Ministry of Education. In addition, the government should increase the intervention allowance for teachers and pay it regularly in order to motivate teachers likewise seeking financial support from international donor agencies and other local financial institutions to provide adequate infrastructure in all schools.

Em busca dos recursos perdidos – a saga dos precatórios do Fundef

The Union’s debt to municipalities resulting from de underpayment of financial resources as a complement to the Fund for the Development and Maintenance of Elementary Education and Recognition of Teaching Profession (FUNDEF), also known simply as “Fundef’s judiciary bond” is an old and well-known problem for those involved in the issue of education and external control, but generates consequences until today without giving signs of truce for the coming years. The present article intends to complie the main chapters of this history and perform a critical analysis of the judicial decisions and legislative innovations that permeate the case, focusing on the payment of allowances to teaching professionals and attorney’s fees with the portion related to interest on arrears of the judiciary bond.

Study of Out-of-School Youth Issues through Topic Modeling

본 연구는 교육부가 시･도교육감의 학교 밖 청소년 지원 책임을 명시한 법 제정을 추진하고 있는 시점에서, 현재 정부에서 학교 밖 청소년에게 주로 제공하는 지원 외에 제도적으로 확장할 수 있는 지원 분야에는 무엇이 있는지 알아보고자 하였다. 이를 위해 2018년부터 2022년까지 학교 밖 청소년을 주제어로 한 뉴스 기사 1,799건을 대상으로 텍스트마이닝 기법인 LDA를 기반으로 한 토픽모델링 분석을 실시하여 언론에서 주로 다루고 있는 토픽을 분석하였다. 그 결과 ‘검정고시 및 대입지원’, ‘직업체험훈련’, ‘건강검진 및 전용공간 지원’, ‘문화예술 프로그램’, ‘공립 대안학교 등 지원정책 수립’, ‘창업･자립 지원’, ‘후원금 기부’, ‘교육재난지원금 지급’, ‘교육수당지급 등 교육청 지원’, ‘지역사회 상호 재능기부’ 등 총 10개의 토픽이 도출되었다. 이 중 현 정부에서 주로 지원 중인 분야를 제외하면, ‘문화예술 프로그램’, ‘공립 대안학교’, ‘교육재난지원금 및 교육수당 지급’, ‘지역사회 재능기부’ 등에 관한 내용이 새로운 토픽으로 등장하였음을 알 수 있다. 분석 결과에 따라 새롭게 등장한 토픽에 대해 학교 밖 청소년 지원 제도에 반영할 수 있는 방안을 제시하고 추가적으로 이루어져야 할 연구를 제안하였다.This study aimed to find out what support areas that can be extended institutionally besides the support currently provided by the government to out-of-school youth. To this end, topic modeling analysis based on LDA, a text mining technique, was conducted on 1,799 news articles with out-of-school youth as the theme from 2018 to 2022 to analyze topics mainly covered by the media. As a result, ‘GED and college entrance support’, ‘Job experience training’, ‘Health checkup and dedicated space support’, ‘Cultural arts program’, ‘Public alternative school support policy establishment’, ‘Start-up and self-reliance support’, ‘Sponsor money Donation’, ‘Education disaster support fund’, ‘Education allowance payment’, ‘Mutual talent donation’ a total of 10 topics were derived. Among them, excluding the fields mainly supported by the current government, new topics such as ‘culture and arts programs’, ‘public alternative schools’, ‘educational disaster subsidies and payment of education allowances’, and ‘community talent donation’ have emerged as new topics. According to the results of the analysis, new topics that have emerged were proposed to be reflected in the out-of-school youth support system, and additional research to be done was suggested.

THE ALLOWANCE FOR IDLE TIME

Following the identification of an emergency situation, a downtime allowance was introduced in the Republic of Latvia to compensate for the restrictions imposed on employers and the self-employed. Payment of the allowance is intended only for those employees and self-employed persons who have paid social insurance contributions in previous periods, thus small producers, craftsmen, small farms were left without social support, although their activities were severely restricted or banned altogether. It cannot be argued that the payment of the downtime allowance was linked to the payment of the allowance to dependent children, so that in future the allowance for children in emergency situations is not linked to any other type of support. The analysis of the conditions of downtime allowance shows that the criteria for receiving the allowance are very variable, which interferes employers from orienting themselves to the proposed solutions and applying them in a timely manner, moreover, excessive changes are not related to one of the basic principles of good legislation.

Діджиталізація процесу виплати підйомної допомоги військовослужбовцям Збройних Сил України та членам їхніх сімей

Background. A component of the social security of the military personnel of the Armed Forces of Ukraine and their family members is a settling allowance paid to them in case of moving to a new place of military service in another settlement. Today there are a number of problems in this process of payment of this type of assistance. One of the factors that slows down the process of organizing the payment of relocation allowances to the military personnel of the Armed Forces of Ukraine today is a number of bureaucratic procedures in terms of collecting the relevant package of documents for the payment of relocation allowances, their approval and signing. In addition, one of the features of its payment is that the timeliness of receiving assistance also depends on the human factor. Therefore, the purpose of this article is to conduct a study on the possibility of digitalizing the process of paying the settling allowance to the military personnel of the Armed Forces of Ukraine and their families. Methods. The research methodology is based on the use of general scientific methods, in particular: analysis and synthesis, generalization, as well as a systematic approach to solving the tasks. The analytical method was used to identify theoretical approaches to the review and study of the legal framework governing the payment of allowances to the military personnel of the Armed Forces of Ukraine; the method of analogy was used for the proposed automated system for the process of payment of settling allowances to the military personnel. Results. It is proposed to develop and implement an automated system "Settling Allowances". The process of payment of lifting allowance to the military personnel using the automated system "Settling Allowances", which consists of eight stages, is described. Nine basic requirements for the automated system "Settling Allowances" are formed. Conclusions. An algorithm for digitalization of the process of payment of settling allowances to the military personnel of the Armed Forces of Ukraine has been developed and substantiated. Using this automated system will make the process of paying the settling allowance to the military personnel clear, fast and transparent.

Comparison of Wound Surface Area Measurements Obtained Using Clinically Validated Artificial Intelligence-Based Technology Versus Manual Methods and the Effect of Measurement Method on Debridement Code Reimbursement Cost

Background. Evidence shows that ongoing accurate wound assessments using valid and reliable measurement methods is essential to effective wound monitoring and better wound care management. Relying on subjective interpretation in measuring wound dimensions and assuming a rectilinear shape of all wounds renders an inconsistent and inaccurate wound area measurement. Objective. The authors investigated the discrepancy in wound area measurements using a DWMS versus TPR methods and compared debridement codes submitted for reimbursement by assessment method. Methods. The width and length of 177 wounds in 56 patients were measured at an outpatient clinic in the United States using the TPR method (width × length formula) and a DWMS (traced wound dimensions). The maximal allowable payment for debridement was calculated for both methods using the reported CPT codes based on each 20-cm2 estimated surface area. Results. The average wound surface area was significantly higher with the TPR method than with the DWMS (20.20 and 12.81, respectively; P = .025). For patients with dark skin tones, ill-defined wound edges, irregular wound shapes, unhealthy tissues, and the presence of necrotic tissues, the use of the DWMS resulted in significantly lower mean differences in wound area measurements of 14.4 cm2 (P < .008), 8.2 cm2 (P = .040), 6.8 cm2 (P = .045), 13.1 cm2 (P = .036), and 7.6 cm2 (P = .043), respectively, compared with the TPR method. Use of the DWMS for wound surface area measurement resulted in a 10.6% lower reimbursement amount for debridement, with 82 fewer submitted codes, compared with the TPR method. Conclusions. Compared with the DWMS, TPR measurements overestimated wound area more than 36.6%. This overestimation was associated with dark skin tones and wounds with irregular edges, irregular shapes, and necrotic tissue.

Motivation of staff at transport enterprises in modern economic conditions

The study is devoted to the actual problem of motivating personnel at transport enterprises, the urgency of which is beyond doubt, since finding ways to solve it is one of the most important issues of improving the economic mechanism. At the current stage, the problem of motivation is of great importance. The majority of Ukrainian enterprises pay significant attention only to material motivation, namely, they use traditional mechanisms of material motivation, i.e. the payment of wages, allowances and one-time bonuses, which in turn devalues the desire of employees for labor competitiveness. Personnel is the most complex and specific type of resources used by the enterprise in its activities. Therefore, the essence of motivation comes down to creating the conditions that denied workers the feeling that they could satisfy their needs with such behavior that ensures the achievement of goals organizations. The efficiency of the enterprise largely depends on the efficiency of the personnel. It is due to the employee's interest in the results of his work, when creating proper working conditions, it is possible to achieve an increase in labor productivity. Motivation is one of the main functions of management at all enterprises, because only under the conditions of effective motivation can the enterprise realize its potential for the highest quality economic growth. That is why the issue of improving the motivation of personnel at transport enterprises is one of the most urgent. The results. Proposals for motivating employees at transport enterprises in modern conditions have been developed. Scientific novelty. It is determined by a set of scientific provisions, conclusions and recommendations of a theoretical nature, aimed at solving the problem of motivating the personnel of transport enterprises.