Basis Of Method Research Articles

Repelência e atividade inseticida mediada por necrose em mosquitos Aedes aegypti expostos ao timol

ABSTRACT The mosquito Aedes aegypti is a major threat to public health because it spreads several arboviruses. Since this insect is an anthropophilic mosquito that has evolved to thrive in urban settings and is common in Brazil and other tropical nations, controlling its population growth is difficult. The two basic methods of control are eradicating its breeding grounds and applying pesticides. There have been reports of pesticide resistance emerging as well as DEET's potential danger for people, particularly youngsters. Therefore, research has been done to find novel insecticides and repellents. In this way, the goal of this research was to assess thymol's insecticidal and repellent activities in Ae. aegypti. Bioassays were performed with eggs, larvae and adults exposed to different concentrations of thymol. The findings demonstrated that thymol has insecticidal effect in both the immature and adult phases, eliminating the larvae in 24 hours. In addition, necrosis was observed in hemocytes, without alteration in the production of nitric oxide by the insects. When evaluating repellency, thymol showed 99.5% of landing inhibition. This leads to the conclusion that thymol can be employed as an active component in the formulation of insecticides and repellents for the Ae. aegypti mosquito.

Cell-Free Systems for the Production of Glycoproteins.

Cell-free protein synthesis (CFPS), whereby cell lysates are used to produce proteins from a genetic template, has matured as an attractive alternative to standard biomanufacturing modalities due to its high volumetric productivity contained within a distributable platform. Initially, cell-free lysates produced from Escherichia coli, which are both simple to produce and cost-effective for the production of a wide variety of proteins, were unable to produce glycosylated proteins as E. coli lacks native glycosylation machinery. With many important therapeutic proteins possessing asparagine-linked glycans that are critical for structure and function, this gap in CFPS production capabilities was addressed with the development of cell-free expression of glycoproteins (glycoCFE), which uses the supplementation of extracted lipid-linked oligosaccharides and purified oligosaccharyltransferases to enable glycoprotein production in the CFPS reaction environment. In this chapter, we highlight the basic methods for the preparation of reagents for glycoCFE and the protocol for expression and glycosylation of a model protein using a more productive, yet simplified, glycoCFE setup. Beyond this initial protocol, we also highlight how this protocol can be extended to a wide range of alternative glycan structures, oligosaccharyltransferases, and acceptor proteins as well as to a one-pot cell-free glycoprotein synthesis reaction.

Eighteen Years of Chrysanthemum Cultivation Technology Innovation as High Economic Value Commodity in the Special Region of Yogyakarta

Abstract. Eighteen years ago, the application of innovative Chrysanthemum cultivation technology was implemented in the Hargobinangun Village area, Pakem District, Sleman Regency and was the location for PRIMA TANI activities, which has an altitude of 600 to 1325 meters above sea level. Chrysanthemum cultivation was first applied to farmers in 2005 by BPTP Yogyakarta in collaboration with BALITHI Cipanas. Although it requires more complicated handling, chrysanthemum cultivation in a controlled environment can provide relatively high additional income in rural areas. Based on data on narrow land ownership in North Sleman Regency, it is necessary to look for alternative commodities with high economic value to make it easier to increase the welfare of farmers. The basic method in this research is descriptive analysis, based on solving actual problems that exist in the present. The research was carried out to conduct an assessment and collect data from several studies on cooperator farmers since 2005 until now. From the results of this study it can be seen that commodity diversification has been created; additional income/income that indirectly increases the welfare of farmers; creating attractive job opportunities for young people (millennials) in rural areas; a higher sense of self-confidence for millennial farmers in rural areas so as to create a mindset worthy of living as farmers in rural areas; as well as the initiation of agro-industry in rural areas through various other farming activities as a multiplier effect from chrysanthemum cut flower farming activities.

CREATION OF 3D MODELS OF REAL OBJECTS USING CLOSE-RANGE PHOTOGRAMMETRY IN EDUCATION

Nowadays, in a time of rapid development of many scientific disciplines, solutions are emerging that require knowledge from several fields. Promoting cross-curricular relationships is also becoming relevant. Its importance is also clear in higher education. It creates and deepens students' competences and enables them to take a broader view of related or underlying fields. 3D models are a very suitable tool to support cross-curricular relationships, where their importance is not only in the creation of the 3D model itself, but the results obtained in this way are also fully applicable in the educational field as a visualization tool. This is an interesting activity for students, but also the creation of models hides a number of possible complications that can complicate their creation and if the model fails, it can discourage the student. Therefore, it is important to be able to react correctly and choose the appropriate course of action. It is not necessary to obtain new photographs, but manual intervention in the creation of the 3D model is sufficient. The method of creating 3D models and their importance in the educational sphere have already been presented in several of our publications, for example [1-6]. However, practical implementations show that although students are very positive about this activity, they often encounter problems in post-processing. It is on post-processing procedures that we will focus in our paper. Using concrete examples, we will show the three basic editing methods we have proposed (adding manual tie-points; editing a meshed model by removing point clouds and properly removing the visible part of the model), which once mastered, students will be able to solve most problems in the creation of 3D models without deeper technical knowledge.

FEEDBACK IN FORMATIVE ASSESSMENT: STRATEGIES TO OPTIMIZE STUDENT LEARNING

Formative assessment, as an integral part of the learning process, influences student progress. A key component of this process is feedback, the mechanism by which relevant and useful information is provided to students about their performance. Through feedback, students develop their self-assessment and self-reflection skills, take responsibility for their own training, and establish learning objectives. Formative assessment provides a continuous framework for guiding student progress, and feedback provides specific information aimed at improving learning outcomes. Feedback offers a more complete perspective on students’ capabilities and learning needs, allowing teachers to adjust instruction. The objective of this study is to determine the theoretical pedagogical and psychological approaches of feedback in the formative assessment process and to present strategies that involve feedback (feed-up, feed-back, feed-forward) in order to improve student learning. To achieve this objective, theoretical methods of analysis and synthesis of the literature on formative assessment and feedback were applied. From a methodological point of view, the basic empirical method involved the application of a questionnaire addressed to students about their opinion on the feedback given and received during learning activities. The results obtained showed that relevant and individualized feedback is efficient from the students’ perspective in achieving learning objectives. The main conclusion of this study highlights the importance of the feedback system in the formative assessment process for the development of a learning culture based on continuous improvement and the active engagement of students in their own learning process.

An overview to biocompatibility of resin based restorative materials

Nowadays, resin based materials find a wide range of use in dentistry due to their aesthetic properties, mechanical durability and cost advantages. Dentistry materials; They can have an effect because they are in direct contact with various tissues such as gums, tongue, lips and cheeks, in addition to periodontium, pulp, dentin and enamel. It is important that resin materials produced with new technologies to be used in restorative dentistry not only have mechanical, physical, functional and aesthetic properties, but also be carefully evaluated in terms of biological compatibility. The purpose of this review is to review the basic concepts and methods related to biocompatibility, to present data from studies on the cytotoxicity of resin-based materials, and finally to make recommendations for clinical applications.

Globalization, Citizenship and Subjectivity: An analysis of the changes in the last five generations in my family

Human Subjectivities are shaped by one’s social position and practices in the social field. Subjectivities may be durable, but they are changeable. The subjectivities one carries may differ from generation to generation. What I perceive about myself is different from what my parents perceived and what my grandparents perceived and how they developed their subjectivities. We have to see these human subjectivities across time and space. This paper explores the interplay of local, national and global social fields in forming subjectivity and in analyzing the changes in the last five generations in my family. I began my study by looking at the genealogy of Gyawali family. I approached the emergence of such changes through the theoretical lens of Bourdieu, Foucault, and Anderson. As the research problem I wanted to investigate was of a historical nature, the methods that I could choose were already conditioned by that. I picked up oral history research, and biographical interviews as two basic research methods. The changes in the way of life in my family due to such fields can be seen directly in the economy, use of technology, way of life and ultimately in the culture. When we entered into the globalization process the traditional norms and values of the family have transformed with the global way of life. We are becoming more self-reliant and empowered but at the same time, it has also created mental anxiety and stress. New subjectivities and identities have emerged in the last five generations in my family.

Austro-Prussian War of 1866, Landscape Archaeology of the Battlefield of Sadowa-Königgrätz

The article attempts to present current results of landscape archaeology concerning a military conflict between Prussia and Austria in the summer of 1866 near Hradec Králové (Sadowa/Königgrätz). The aim is to introduce the possibilities of analysing individual available sources using the methods of battlefield archaeology, which is a sub-discipline of post-medieval archaeology. The historical period in question is not only a regional issue. This topic is mainly important with regard to protection of constantly endangered war relics, whose number in East Bohemia has been increasing in the past decade. The knowledge acquired from systematic and rescue excavations conducted in various parts of battlefields in the territory of Hradec Králové region demands new analysis to be appropriately evaluated and interpreted. The primary processing and treatment of finds are equally important as their spatial information and a successful setting into the chronological frame of well-known historical events. Archaeological knowledge thus sheds a new light on these events. The paper presents basic research topics and methods, to which increased attention is currently being paid within the context of archaeological sites. All of them use a wider view of the 1866 historical landscape, which was not distinctly modified for the purpose of military operations, but on the contrary significantly influenced their course and sequence. In order to properly interpret the acquired spatial data, it is necessary to reconstruct this historical landscape and to define the form of various activities which took place there during the war.

Order Reduction using Basic Characteristics and Factor Division Method

Abstract: The authors propose a mixed method for reducing the order of the high order dynamic systems. In this method, the denominator polynomial of the reduced order model is obtained by using the basic characteristics of the higher order system which are maintained in the reduced model while the coefficients of the numerator are obtained by using factor division method. This method is fundamentally simple and generates stable reduced models if the original high-order system is stable. The proposed method is illustrated with the help of the numerical example taken from the literature.

Exploring Feature Engineering Strategies for Improving Predictive Models in Data Science

A crucial step in the data science pipeline, feature engineering has a big impact on how well predictive models function. This study explores several feature engineering techniques and how they affect the robustness and accuracy of models. In order to extract useful information from unprocessed data and improve the prediction capability of machine learning models, we study a variety of techniques, from straightforward transformations to cutting-edge approaches. The study starts by investigating basic methods including data scaling, one-hot encoding, and handling missing values. Then, we go on to more complex techniques like feature selection, dimensionality reduction, and interaction term creation. We also explore the possibilities for domain-specific feature engineering, which entails designing features specifically for the issue domain and utilising additional data sources to expand the feature space. We run extensive experiments on numerous datasets including different sectors, such as healthcare, finance, and natural language processing, in order to evaluate the efficacy of these methodologies. We evaluate model performance using metrics like recall, accuracy, precision, and F1-score to get a comprehensive picture of how feature engineering affects various predictive tasks. This study also assesses the computational expense related to each feature engineering technique, taking scalability and efficiency in practical applications into account. To assist practitioners in making wise choices during feature engineering, we address the trade-offs between model complexity and performance enhancements. Our results highlight the importance of feature engineering in data science and demonstrate how it may significantly improve prediction models in a variety of fields. This study is a useful tool for data scientists because it emphasises the significance of careful feature engineering as a foundation for creating reliable and accurate prediction models.

Assessing the Attractivity and Accessibility of the Romanian Airports

Assessing the attractivity and accessibility of the Romanian airports. The research examines the changing dynamics of Romanian airports within the framework of European air transport deregulation and the subsequent “open skies” policy. A basic accessibility assessment method was applied, which involved weighting destinations according to their relative significance. The results highlight the dominance of certain airports and the limited competition for global hubs. The study concludes by emphasizing the need for detailed airport analysis to develop an attractiveness model specific to Eastern-Central Europe, incorporating economic, geographic, demographic, political, and infrastructure factors. Keywords: accessibility, weighting, ranking, competition, airport.

The choice of payment method in online stores depending on demographic characteristics

ObjectivesThe subject of consideration in this article is to determine differences in the form of payment on the Internet depending on selected characteristics of respondents.Material and methodsThe main research problem in this aspect was to answer the question: What types of payment instruments are used in distance transactions depending on gender, place of residence and age? The time scope of the analysis covers the period from October 2022 to February 2023. The basic research method was the CAPI method, based on a questionnaire. In order to verify the hypotheses, statistical analyzes were carried out using the IBM SPSS Statistics 26 package. It was used to analyze basic descriptive statistics together with the Shapiro-Wilk test for normality of distributions of quantitative variables. The study involved 399 people, which is a relatively small sample, so the Mann-Whitney test was an appropriate choice. The Mann-Whitney test was used to compare two independent samples in terms of their distribution. Sample 1 was women and sample 2 was men.ResultsThe Mann-Whitney test showed that the distribution of favorite payment methods among women and men is different. This means that women and men prefer different payment methods. Both women and men prefer to pay cash for online purchases. For women, the second most popular non-cash payment method is cards, and for men - bank transfer. Other non-cash methods, such as direct debit, voucher, loyalty points or PayPal, are less popular among both groups.ConclusionsThis study contributes to existing research by offering an analysis of data on Polish consumers' payment methods. The part of the article indicates possible directions of development of the PayTech sector throughout the world and in Poland specifically.

Восстановление нарушенных земель в горных экосистемах

Introduction. The growing volumes of extraction, processing and transportation of minerals in Russia and the world contribute to an increase in disturbed lands, which actualizes the development of new approaches and methods for reclamation work. However, a clear structure of methods for restoring disturbed lands has not yet been developed. Hence the purpose of the work: to explore the world experience in the implementation of traditional and innovative approaches to the reclamation of disturbed lands in order to identify the most promising trends for further research. Materials and methods. The theoretical and methodological basis of the study are the scientific works of Russian and foreign scientists in the field of earth sciences, geo-ecology, physical chemistry, geo-botany and microbiology. Methods of the work are general scientific methods, such as dialectical, historical, analysis, synthesis, comparison, grouping, as well as systematic and empirical approaches. Results and discussion. The study substantiates the identification of two approaches: traditional and innovative; the author’s structure of methods for biological stage of reclamation work has been developed. The traditional approach is characterized by standard, but less effective, labor-intensive, and therefore expensive, methods of reclamation by using a fertile soil layer and potentially fertile rocks with the sowing of perennial grasses, trees and shrubs. An innovative approach is on agenda today. It can significantly reduce the cost of reclamation procedures due to the use of modern technologies and materials for restoring soil fertility and decontaminating pollutants. The innovative approach includes basic methods: 1. Algae; 2. Washing; 3. Bioremediation; 4. Sorbent-oriented. The study offers to improve the term «disturbed lands» in the regulatory field of the Russian Federation in order to take into account, along with the anthropogenic and natural factors. The structure of the disturbed lands of Russia is revealed in the context of the extraction of various types of minerals. Conclusions and offers. The article presents the results of the analysis of the world methodological experience in biological stage of reclamation work. It has been established that both in Russia and abroad, work is underway to improve the biological stage of reclamation. Attention is focused on the method of bioremediation and its sub-method of phytoremediation with the sorbent-oriented method, the combination of which, according to the authors, is of the greatest practical interest. It is revealed that the tasks of using local types of raw materials for the creation of composite sorbents are topical. The authors consider the creation of composite sorbents based on peat, as the most common raw material in Russia, to be a promising direction.

Elena Alexandrovna Bakhtina: an Attempt to Verify Biographical Information (On the Problem of Creating a Scientific Biography of M. M. Bakhtin)

Introduction. The creation of a scientific biography of M. M. Bakhtin (1895–1975) is an urgent task of the modern humanities. There are many “blank spots” and inaccuracies in the biographies of the thinker. One of the most noticeable gaps is the extremely scarce and contradictory biographical information about his wife, E. A. Bakhtina (nee Okolovich). The article sets the task of verifying the biographical information about her given by other researchers by comparing already known sources and introducing new ones into scientific circulation. Materials and Methods. The study is of a historical-biographical nature. Research material: unpublished documents from the personal archive of M. M. Bakhtin; printed historical sources of the XX century (“Commemorative books” and other reference publications of the Vitebsk province); oral memoirs of people who communicated with E. A. Bakhtina during the Saransk period of her life recorded by the author in the 1990s – 2000s; scientific and popular science publications of a biographical nature about M. M. Bakhtin and representatives of his Circle. Basic methods and approaches: historical-and-cultural approach, comparative historical method (including comparative and correlative analysis). Results. It was revealed that many of the widely disseminated data about E. A. Bakhtina are inaccurate or generally do not correspond to reality. The introduction of new sources into scientific circulation made it possible to correct the date (year, day, month) and place of her birth, to determine the places of her study and work in different periods, to clarify and expand information about her parents (full name, place of residence and work, position, rank, estate, property status). Discussion and Conclusion. The results obtained contribute to solving the complex problem of creating a scientific biography of M. M. Bakhtin, in particular, they make adjustments to the ideas that have developed in science about the Vitebsk, Leningrad and Kustanai periods of his life, about the sequence of some events which happened to him at that time and about cause-and-effect connections between them.

Basic Life Support Training Method in Undergraduate Nursing Students: a Comparative Research

Background: Basic life support (BLS) is one of the skills in Emergency Nursing that is a mandatory achievement for undergraduate nursing students. During the past COVID-19 pandemic, the training method changed to an online learning system. This study aimed to determine differences in increasing students' knowledge and skills in carrying out BHD procedures according to the American Heart Association (AHA) 2020 guidelines Methods: This research was a quantitative-experimental pre and post-test design. The population in this study were undergraduate nursing students at the Faculty of Health Sciences, Wiraraja University, in July 2021. Sampling used a simple random sampling technique (n=74), then divided randomly into two groups, the learning group using the offline method (K1; n= 36) and the learning group using the online method (K2; n=38). In this study, the independent variables were BLS knowledge and skill. Data analysis used the Mann-Whitney and Wilcoxon Sign Rank Test because the research data was homogeneous but not normally distributed (α=0.05). Results: The results of the difference test between the two paired groups were p<α; knowledge K1 (0.000), knowledge K2 (0.001), skill K1 (0.002), skill K2 (0.003). Conclusion: The research results showed no difference in knowledge and skills in BHD according to the 2020 AHA guidelines between offline and online learning groups using the simulation method

Research Status and Development Trend of Cylindrical Gas Film Seals for Aeroengines

High-performance aeroengine design is an important component of modern industry, and advanced sealing technology is a key technology to meet the engine fuel consumption rate, thrust-to-weight ratio, pollutant emission, durability, and lifetime. Reducing the internal airflow leakage of the engine through a sealing technology can improve the performance and efficiency of the engine. In this paper, the typical sealing technology for an aeroengine is introduced in more detail, including the structural characteristics and use limitations of the labyrinth seal, brush seal, honeycomb seal, gas film face seal, and cylindrical gas film seal. It focuses on the development history, typical structure type, working principle, basic technology research method, steady-state performance, dynamic characteristics, multi-physical field coupling, structural deformation, experimental testing, processing technology. Finally, it summarizes the problems and future development trends of the current application of the cylindrical gas film seal in aeroengines, and points out that the seal performance test and evaluation based on advanced composite sensor technology and the innovative design of the seal based on new material, a new principle, and a new structure will be the new research direction.

Dinamika Kelompok Tani di Desa Gendayakan Kecamatan Paranggupito Kabupaten Wonogiri

<p><em><span lang="EN-US">Group dynamics is a process and interaction that aims to improve the achievement of the group’s goals. This study aimed to assess the level of farmer group dynamics in Gendayakan Village, Paranggupito Sub-district, Wonogiri Regency. The basic research method used in this research is quantitative with survey techniques. The research location was selected purposively in Gendayakan Village, Panggupito Sub-district, Wonogiri Regency. Sampling using a proportional random sampling technique by taking 63 farmer group members as respondents. Descriptive analysis to provide an overview of the level of farmer group dynamics was carried out using an ordinal scale as a reference for measuring the level of group dynamics. The results of this study indicated that the level of farmer group dynamics in Gendayakan Village is classified in the moderately dynamic category, indicating that the elements of farmer group dynamics in Gendayakan Village are quite well run. However, it is expected to maintain group dynamics and interaction between fellow members and carry out group activities to achieve group goals.</span></em></p>

Methodological Aspects of Determining the Estimated (Marginal) Cost of Objects in the Implementation of Projects based on the IPA

The paper is devoted to the study of the issues of determining the estimated (marginal) cost of investment projects that are implemented within the framework of the IPA. The purpose of the study is to develop scientific and practical recommendations for determining the estimated (marginal) value of real estate objects created in the framework of investment projects implemented on the basis of the IPA. The paper is relevant because current regulatory documentation does not clearly define the concepts of estimated (marginal) cost of infrastructure objects, and there are no recommendations for their assessment, which leads to distortions of the cost base for obtaining subsidies and impacts the evaluation of the effectiveness of such projects. The scientific novelty of the research consists in the development of scientific and practical recommendations for determining the estimated (marginal) value of real estate objects created as part of an investment project implemented on the basis of the IPA. The authors used the following methods of scientific research: deduction, induction and logical method. The concept of the estimated (marginal) value of real estate objects is clarified, which is based on the estimated cost of construction, taking into account a certain number of assumptions. A review of the current methods of calculating the estimated value in Russia and abroad is conducted. It is concluded that in Russia there is no single base for determining the cost of the CIW. The basic index method in the prices of 2000– 2001 significantly reduces the accuracy of calculations. The idea of forming a new dynamic system of the resource-index method, which takes into account the life cycle of a building and is based on big data of price information in construction, on the basis of which it is possible to develop a system of forecasting the estimated value of an object using machine learning methods, is prospective.

AN UNSUPERVISED-SUPERVISED ENSEMBLE TECHNOLOGY WITH NON-ITERATIVE TRAINING ALGORITHM FOR SMALL BIOMEDICAL DATA ANALYSIS

Improving the accuracy of intelligent data analysis is an important task in various application areas. Existing machine learning methods do not always provide a sufficient level of classification accuracy for their use in practice. That is why, in recent years, hybrid ensemble methods of intellectual data analysis have begun to develop. They are based on the combined use of clustering and classification procedures. This approach provides an increase in the accuracy of the classifier based on machine learning due to the expansion of the space of the input data of the task by the results of the clustering.
 In this paper, the tasks of modification and improvement of such technology for small data analysis are considered. The basis of the modification is the use of clustering with output at the first step of the method to increase the accuracy of the entire technology. Despite the high accuracy of the work, this approach requires a significant expansion of the inputs of the final linear classifier (labels of the obtained clusters are added to the initial inputs). To avoid this shortcoming, the paper proposes an improvement based on the introduction of a new classification procedure at the first step of the method and replaces all the initial inputs of the task with the results of its work. In parallel with it, clustering is performed taking into account the original attribute, the results of which are added to the output of the classifier of the first step. In this way, the formation of an expanded set of data of significantly lower dimensionality in comparison with the existing method takes place (here there is no longer a large number of initial features, which is characteristic of biomedical engineering tasks). This reduces the training time of the method and increases its generalization properties.
 Modeling of the method was based on the use of a short dataset contained in an open repository. After the preprocessing procedures, the dataset has only 294 vectors, each of which was characterized by 18 attributes. Data classification was done using an SGTM-based neural-like structure classifier. This linear classifier provides high accuracy of work. In addition, it does not provide for the implementation of an iterative training procedure and additional adjustment of work parameters. Data clustering was performed using the k-means method. This choice is due to both the simplicity and speed of its work. 
 The search for the optimal number of k-means clusters was carried out using 4 different methods. They all showed different results. That is why, some experiments were conducted to assess the influence of different numbers of clusters (from 3 to 7) on the accuracy of all 4 algorithms of the developed technology. The accuracy of the proposed technology has been established experimentally in comparison with the linear classifier and the existing hybrid method. In addition, by reducing the inputs of the final classifier, the developed technology reduces the duration of the training procedure compared to the basic method. All this ensures the possibility of using the proposed technology when solving various applied problems of medical diagnostics, in particular, based on the analysis of small data.
 Keywords: small data approach, non-iterative training, ensemble learning, unsupervised-supervised technology, biomedical engineering.

Міжнародний досвід надання державної допомоги підприємствам в особливих умовах

Introduction. The coronavirus pandemic has led to disruptions in supply chains at both the global and national levels. State support for economic agents plays an important role in maintaining economic activity of business entities. The purpose is to identify best practices in the field of state aid through the study of international experience in implementing state support programs for enterprises in special conditions (the case of EU). Research methods: basic methods of policy analysis (institutional analysis, descriptive analysis); synthesis and generalization of the data obtained; graphical method (to ensure the clarity of the data). Results and conclusions. The institutional mechanism for supervision and control over the expediency of state aid at the EU level is represented by a standard document, which is supplemented by specific aspects in accordance with the funding program. An important feature of the mechanism for allocating state aid in the EU is the creation of prerequisites for proper oversight of the expediency of using funds, transparency of decisions and accountability of applicants. Information support for disclosure of data by enterprises applying for participation in state aid programs is based on the disclosure of reliable information on the current state of financial and economic activity and development prospects. This has created a strong reporting infrastructure for companies, which includes general purpose financial statements, a management report, and a sustainability report as part of it (or as a separate document). The introduction of corporate sustainability reporting in Ukraine as a source of assessing the admissibility of state aid through the implementation of EU directives is a promising area for further research.