External Funding Sources Research Articles

North American Cancer Center Clinical Research Capacity and Benchmarking in the Postpandemic Era.

Cancer center clinical trial offices (CCTOs) support trial development, activation, conduct, regulatory adherence, data integrity, and compliance. In 2018, the Association of American Cancer Institutes (AACI) Clinical Research Innovation (CRI) Steering Committee conducted and published survey results to benchmark North American CCTOs, including trial volume, accrual, full time equivalents (FTEs), and budget. The survey was readministered in 2023 to assess contemporary CCTO performance and capacity with results presented here. The 28 question 2023 survey was sent to directors of AACI's clinical member cancer centers. Survey participation was voluntary, no compensation was provided, and data requested covered operations during 2022. Definitions were consistent with National Cancer Institute (NCI) CCTO reporting requirements and AACI staff anonymously compiled results for descriptive statistical reporting. The survey response rate was 61% (60/99). The median annual CCTO budget was $11.5 million (M) US dollars (USD) versus $8.2M USD in 2018. These budgets support a median of 150 FTEs versus 104 previously, and a median total of 384 versus 280 interventional treatment trials and a median of 479 versus 531 interventional treatment accruals. Sources of support for CCTO annual budgets were primarily from industry revenue (45.3%) or institutional support (31.7%). Nearly 60% of centers reported activating NCI-sponsored studies within 90 days but only 9% reported meeting a 90-day activation timeline for industry sponsored studies. Contemporary benchmarks for CCTO operations through this survey demonstrate larger staff sizes, larger budgets, more trials supported, but fewer patients enrolled to interventional treatment trials in comparison with 2018. These data shine a critical light on the increasing complexity of cancer clinical trials, the importance of external funding sources, and necessary operational efficiency upgrades to provide cutting-edge cancer research and care.

Availability of published evidence on coverage, cost components, and funding support for digitalisation of infectious disease surveillance in Africa, 2003–2022: a systematic review

BackgroundThe implementation of digital disease surveillance systems at national levels in Africa have been challenged by many factors. These include user applicability, utility of IT features but also stable financial support. Funding closely intertwines with implementations in terms of geographical reach, disease focus, and sustainability. However, the practice of evidence sharing on geographical and disease coverage, costs, and funding sources for improving the implementation of these systems on the continent is unclear.ObjectivesTo analyse the key characteristics and availability of evidence for implementing digital infectious disease surveillance systems in Africa namely their disease focus, geographical reach, cost reporting, and external funding support.MethodsWe conducted a systematic review of peer-reviewed and grey literature for the period 2003 to 2022 (PROSPERO registration number: CRD42022300849). We searched five databases (PubMed, MEDLINE over Ovid, EMBASE, Web of Science, and Google Scholar) and websites of WHO, Africa CDC, and public health institutes of African countries. We mapped the distribution of projects by country; identified reported implementation cost components; categorised the availability of data on cost components; and identified supporting funding institutions outside Africa.ResultsA total of 29 reports from 2,033 search results were eligible for analysis. We identified 27 projects implemented in 13 countries, across 32 sites. Of these, 24 (75%) were pilot projects with a median duration of 16 months, (IQR: 5–40). Of the 27 projects, 5 (19%) were implemented for HIV/AIDs and tuberculosis, 4 (15%) for malaria, 4 (15%) for all notifiable diseases, and 4 (15%) for One Health. We identified 17 cost components across the 29 reports. Of these, 11 (38%) reported quantified costs for start-up capital, 10 (34%) for health personnel compensation, 9 (31%) for training and capacity building, 8 (28%) for software maintenance, and 7(24%) for surveillance data transmission. Of 65 counts of external funding sources, 35 (54%) were governmental agencies, 15 (23%) foundations, and 7 (11%) UN agencies.ConclusionsThe evidence on costing data for the digitalisation of surveillance and outbreak response in the published literature is sparse in quantity, limited in detail, and without a standardised reporting format. Most initial direct project costs are substantially donor dependent, short lived, and thus unsustainable.

Struktur Modal dan UKM : A Systematic Literature Review

This systematic literature review (SLR) aims to provide a comprehensive overview of the existing research on the impact of capital structure on small and medium-sized enterprises (SMEs). The study synthesizes and analyzes findings from various studies to identify key trends, gaps, and areas for future research. The SLR covers factors influencing SMEs' capital structure decisions, including internal factors like company size, profitability, and growth opportunities, and external factors such as market conditions, industry characteristics, and regulatory environment. Our findings reveal that the capital structure significantly affects SMEs' financial performance and sustainability. Debt financing offers growth potential but increases financial risk, while equity financing provides stability and reduces risk but dilutes ownership. The optimal mix of debt and equity varies based on specific SME characteristics and external conditions. Additionally, the capital structure influences SMEs' ability to attract external financing and impacts their overall growth and profitability. The review also highlights the need for more focused research on the determinants of capital structure in SMEs, the role of external financing sources, and the relationship between capital structure and firm performance over time. Longitudinal studies and investigations into macroeconomic factors' impact on SMEs' capital structure decisions are recommended for future research.

Promotion of Intellectual Activity Results of Scientific Organizations. An Assessment of Potential Demand

The article examines the markets of intellectual activity results (IAR) in Russia. We have conducted an analysis of the costs of innovation activities in terms of the purchase of IAR and R&D in the economy as a whole and in the industrial production sector as the largest one in the context of acquiring IAR. It is shown that the scale of costs for IAR is about 1% of the total expenditures on innovation and has tended to increase in recent years. The costs of purchasing IAR by industry are analyzed; it is shown that the largest amount of expenditures falls on the sphere of industrial production. In this area, the share of IAR acquisition costs is higher than in the economy as a whole and averages 1.5%. We consider the share of IAR purchases from external suppliers. In general, 54.6% of IAR are purchased from third-party organizations, and 59.3% are acquired in industrial production. The costs of purchasing IAR at the expense of own and external sources of financing are analyzed; it is noted that the largest amount of own funds (64.0% against 55.1% in the economy as a whole) is spent in the field of industrial production. Having regard to the scale of the markets, we analyze the best options for IAR protection in cases of various types of organizations. Examples of IAR protection options for large organizations with a substantial volume of output and for small innovative enterprises with a relatively low output rate are considered. The conclusion is made about the expediency of using protection for small companies through the introduction of a trade secret regime. We also carry out an analysis of the costs of research and development purchased from third-party organizations by industry. It is shown that the R&D markets significantly exceed the IAR markets. This also makes the sale of IAR through R&D more attractive than through the sale of licenses. In general, the thesis put forward in the previous article is confirmed. It says that a low activity of working with IAR is determined by economic factors.

FINANCIAL PROVISION OF UNITED TERRITORIAL COMMUNITIES

The purpose of this study is to highlight the main problems that arise in the financial provision of UTCs, as well as to develop recommendations for their solution. To achieve this goal, it is necessary to conduct an analysis of the state and number of UTCs today, analyze the problems that arise during their operation and determine possible directions for solving these problems. It was determined that local finances play an extremely important role in the life of society, as it is an objective form of economic relations at the level of administrative-territorial units, the main driver of socio-economic development of regions. Given the relevance of this topic among Ukrainian scientists, the peculiarities of their interpretation of the essence of "financial support of united territorial communities" were considered. The dynamics of revenues of local budgets of Ukraine for 2022 by types of revenues was analyzed. Revenues to the budgets of local communities decreased significantly in the first months of the war, but gradually recovered during the stabilization of the situation in the country. Taking into account the research of domestic scientists on the problems and ways of solving them in the context of financial provision of territorial communities, the own vision of modern problems and ways of solving them is provided. It was emphasized that financial support of united territorial communities can be a difficult task, especially in conditions of limited resources and economic challenges. To solve these problems, the UTCs can consider a number of ways, such as rationalizing expenses, developing the economy and attracting new sources of income, attracting external sources of funding, trying their hand at obtaining grant funds, strengthening financial discipline and openness. It is also important to promote the development of local entrepreneurship, expand opportunities for increasing tax revenues, and seek cooperation with various financial organizations and experts. Also, an important and basic condition for a country that is a candidate for joining the EU is the involvement of the public in the decision-making process regarding the financial provision of the community, which will contribute to greater openness, interaction and responsibility in the management of the finances of the UTCs.

A study of trust and satisfaction with local authorities in Ukraine. The impact of populism

The article analyzes a number of aspects and factors that, in the authors’ opinion, influence the penetration of populism into local government. It is the aspect of trust that can influence the penetration and even greater influence of populism in local self-government. The authors highlight such important topics as the factors that would contribute to the success of populism and the specifics of its manifestations at the local level. Special attention is paid to the analysis of trust and satisfaction of Ukrainian citizens with the work of local authorities, based and analyzed on empirical data obtained in cooperation with the sociological center "Factum Group". The article considers populism in local politics as a phenomenon that requires serious attention and analysis. It can have negative consequences for local self-government and lead to political instability and insufficient effectiveness of decisions. One of the main problems with populism is its focus on short-term, populist promises and rhetoric instead of the need for long-term planning and real development. This can lead to unjustified spending of resources and creating dependence on external financial sources, which can negatively affect the sustainability of the local economy. In addition, populism can undermine the principles of democracy and the rule of law. In the context of academic analysis, studying the impact of populism at the local government level is critical. This analysis is based on the works of R. Putnam and P. Sztompka. In the context of P. Sztompka's theory, the issue of trust in government and its importance for social institutions is considered. R. Putnam emphasizes that democracies and economies in society work better when there is citizen involvement. It was the involvement and influence of citizens on local government that became possible as a result of the decentralization process. Thus, these studies provide an understanding of what trends can affect social processes and public life. The study of these aspects makes it possible to identify effective mechanisms for counteracting the potential threats of populism, which is important for assessing the general prospects for the development of the state and its social stability. To overcome this problem, active participation of citizens, strengthening of civil society institutions, development of critical thinking and principles of openness and transparency are needed. In the future, we need further research on the aspects of influence and raising questions about other factors and systems of influence on the appearance of populists in local authorities, in order to know what local authorities should pay attention to in order to strengthen trust and resist the spread of populism. Which, as the authors note, are mutually dependent processes.

STRENGTHENING THE PUBLIC HEALTH SYSTEM IN THE TRANSNISTRIAN REGION AND THE REPUBLIC OF MOLDOVA THROUGH THE PRISM OF DIGITISATION

In recent years, the Republic of Moldova has been subject to a series of socio-economic and political challenges. Among the most notable are the Covid-19 pandemic (CoronaVirus 2019), the energy crisis and the political crisis (war in Ukraine). The impact of these crises have radically changed the way of life of the population and influenced the economy, bringing both negative and positive changes. Data were collected from external sources, using qualitative and quantitative method, as well as method of analysis and synthesis, induction, deduction and statistical inference. Comparative analysis was used as a research method in conducting the empirical study. In this article we aim to analyze the positive impact of the Covid-19 pandemic period on the healthcare system, namely: strengthening the public health system through digitalization in the Republic of Moldova and the Transnistrian Moldovan Republic. In order to make a comprehensive analysis of this phenomenon, the indicators that determine the level of development of public health were analysed, namely: the evolution of health expenditure and its share in GDP; life expectancy; medical staff in medical institutions; the degree of sickness and the level of requests for emergency medical assistance. The article presents the digital innovations implemented. Budget execution as an influencing factor was established by analysing the financing of the Semashko and Bismark health systems to expose the degree of flexibility of health service provision in the Republic of Moldova and the Transnistrian region. Thus, following the research, the authors concluded that the consolidation of the public health system through digitization in the Transnistrian region is at an early stage compared to the Republic of Moldova, which is in a stable development. This discrepancy is due to the fact that the Transnistrian region is developing the public health system according to its own scenario and without the involvement of external funding sources. Despite this, digital innovations are developing and are expected to be implemented in the future. Thus, we can observe a much slower development of the implementation of digital innovations to strengthen the health system.

A literature review of MSME success: Acceptance and use of technology, financial access, and strategic cooperation

MSMEs require a variety of tools and resources to succeed. The most significant barriers to the success and long-term expansion of MSMEs are those that prevent them from employing information technology, accessing digital marketing, and getting outside investment. Validating business actors and studying literacy more deeply will produce data analysis and strategic recommendations for MSME growth. The adoption of technology and the application of information technology are proven to increase efficiency and expand the market reach of business actors. MSMEs gain access to resources (external knowledge and funding sources), which are important determinants of market success. Their success depends mainly on how they adapt and utilize technology, effective marketing strategies, and obtaining the proper support, especially regarding access to funding. Collaborative efforts between MSMEs and external parties (such as financial institutions and government) and industry experts must be improved to ensure that MSMEs can compete and succeed in an increasingly competitive digital era.

SMEs, Trade Finance Markets and Instruments: A Review of the Issues with Reference to Asia

Abstract Small and Medium Enterprises (SMEs) are an important source of employment and economic activity, but their expansion and growth may be limited by the existence of trade finance constraints due mainly to a lack of access to external sources of finance. We present a conceptual framework for understanding trade finance transactions, instruments, and participants; and map this framework to the available data used to measure trade finance. Finally, we present some stylized facts on the relationship between various trade finance instruments, and their possible links to SME outcomes with reference to ASEAN countries. We find that there are many (though imperfect) proxies for trade finance activities; and that improving trade finance is associated with more desirable SME outcomes.

Effects of Budget Deficit Financing on the Economy of Nigeria

The study investigated the effects of deficit financing on the Nigerian economy using data that covered 41 years (1981 to 2021). Real gross domestic product (RGDP) was the dependent variable, while government budget deficit financing disaggregated into different sources of budget deficit financing represented the explanatory variables. The ordinary least squares (OLS) regression method was used for the tests and analyses. Results established that both non-bank public sources of deficit financing and banking system sources of deficit financing had positive and significant effects on growth. However, non-bank public deficit financing positively led the Nigerian economy and was followed by banking system deficit financing. Both ways and means and external deficit financing sources were negative and insignificant in influencing the Nigerian economy. Ways and means were third while external deficit financing was fourth in descending order of influence on RGDP growth. The study further applied the Augmented Dickey-Fuller (ADF) approach to unit root tests and observed that the variables were integrated at both levels and first difference, leading to the application of the Autoregressive Distributed lag (ARDL) approach to data estimation. The ARDL bounds tests showed that the model specified for the study followed a long-run path and that a long-run relationship existed between the dependent variable and the explanatory variables. The estimation of the long-run and error correction estimation indicated that the independent variables had a time-varying effect on the real gross domestic product of Nigeria. That ARDL estimation of the error correction mechanism also showed that RGDP adjusted rapidly to short-run discrepancies in the long run. Finally, the error correction mechanism showed that external sources of budget deficit financing, non-banking system public deficit financing, ways and means source of deficit financing, gross capital formation, real interest rate and exchange rate, all had robust effects on growth, though with varying directions of influence. Based on the foregoing, the study has recommended deficit financing, more especially non-bank public deficit financing and banking system deficit financing as better options for attaining the much desired rapid and sustainable economic growth of Nigeria as they have been proven to be non-inflationary in practice compared to ways and means and external source of deficit financing over the years.

Deciphering the dynamics of financing choices in Indonesian micro-industries: An empirical analysis of internal and external sources

This study analyzes micro-industry characteristics influencing their choice between internal (own capital) and external financing sources (venture capital, banks, and others). A sample size of 83,616, derived from the BPS Survey, was employed for this purpose. Logistic regression analysis was utilized to address the research questions. The findings suggest that own capital financing predominantly supports micro-industries that are small in scale, possess a low business entity status, have mature owner age, have owners with higher educational backgrounds, and exhibit minimal innovation. Conversely, venture capital financing is more inclined towards larger micro-industries with increasing maturity and more innovations. Bank financing is typically allocated to younger micro-industries with higher business entity status, younger owners, lower income, and those incorporating internet usage. Other forms of capital financing are more likely to be selected by micro-industries with owners who have a lower educational background. The characteristics of micro-industries significantly enhance the probability of opting for bank financing. The educational background of the owner is a critical factor in choosing one's own capital and venture capital financing. In contrast, the size of the micro-industry plays a pivotal role in selecting bank and other capital financing.

The effect of United States commercial airport rate-setting methods on airport bond ratings

PurposeA major source of external funding for US airports comes from issuing municipal bonds. Credit rating agencies evaluate the bonds using multiple factors, but the judgments behind the ratings are not well understood. This paper examines if airport rate-setting methods affect the bond ratings of US airports.Design/methodology/approachUsing a set of unbalanced panel data for 58 hub airports from 2010 to 2019, we examine the effect of the rate-setting methods and other airport characteristics on Fitch’s airport bond rating.FindingsWe find that compensatory airports consistently receive a very high bond rating from Fitch. The probability of getting a very high Fitch rating increases by ∼28 percentage points for a compensatory airport. Additionally, the probability of getting a very high rating is about 33 percentage points higher for a legacy hub.Research limitations/implicationsThe study uses Fitch bond ratings. Future studies could examine if S&P’s and Moody’s ratings are also influenced by airport rate-setting methods and legacy hub status.Practical implicationsThe results uncover the linkage between bond ratings and their determinants for US airports. This information is important for investors when assessing airport creditworthiness and for airport operators as they manage capital project financing.Originality/valueThis is the first study to evaluate the effects of rate-setting methods on airport bond rating and also the first to document a statistically significant relationship between airports’ legacy hub status and bond ratings.

Strategic ambitions of external RDI funding in Finnish universities of applied sciences

ABSTRACT This article explores the strategic external funding goals and plans of action of Finnish universities of applied sciences (UASs) as articulated in their institutional strategies using the ecology-of-games metaphor. UASs are pressured to expand external funding sources compared to their previous student number-based funding history. The UASs’ institutional strategies reveal the objectives and actions to acquire external RDI (research, development and innovation) funding and potential externalities. UASs underscore cooperation, partnerships and expanding RDI and institutional images. Few UASs set goals for specific funding sources; instead, UASs’ strategies demonstrate commitment to their public RDI mission. UASs’ unique internal features are not prominently reflected in external funding goals and plans of actions. This study suggests that UASs’ strategies significantly align with the government’s core funding formula and implemented public funding cuts. Global pressures and increased performance competition have even led to new ownership structures, where traditional universities primarily own UASs in five cases. This introduces a new dynamic to Finnish universities and UASs, with implications for both sectors. This study’s main contribution is its conceptualisation of multiple strategic external funding goals and plans of action in Finnish UASs’ governance and funding contexts.

Cultivating Wellbeing: Traditional Wisdom and Sustainability in Fiji’s Green Schools

This method abstract details the Green School Program, piloted across three schools in maritime Fijian islands, addresses critical issues faced by Fijian and Pacific Island communities. These encompass malnutrition, food security, health hazards, and the urgency of integrating traditional knowledge, governance, and social-ecological systems approaches into creating healthier school environments. Non communicable diseases have emerged as a pervasive concern within Pacific Island communities, creating a challenge for public health systems, driven greatly by dietary habits(1). This complex health landscape underscores the need to safeguard traditional knowledge and agri-food practices and develop neo-traditional approaches to local food systems(2). Furthermore, the Green School Program recognizes the essential role of schools as community hubs, enabling enhancing heathy school environments by embracing traditional wisdom and sustainable farming practices and foods, ultimately empowering communities to address these multifaceted challenges(3). Developing the school environment as a sustainable setting for governance framework led by women and the school administration, rooted in traditional knowledge and practices. Additionally, it aims to design facilities that support efficient organic farming while integrating these into school activities. Economic sustainability through the sale of surplus farm products, as well as the enhancement of sustainable land-use management, health, wellbeing, and cultural identity. The program unfolds within a distinctive community-based framework with the establishment of robust governance, with a notable emphasis on the leadership of women and mothers who play a pivotal role in steering the green school initiative and ensuring community ownership. Collaborative governance spans multiple stakeholders, including school management, community-based school committees, youth groups, women groups, and traditional leaders. This inclusive engagement ensures both shared responsibility in program design and ownership during implementation phases. Sustainable facilities are strategically designed to include biodigesters, water storage and irrigation systems, composting, organic fertilizers, and seedling nurseries, enhancing the program’s capacity to create healthier school food environments while embracing traditional practices and values. The program has witnessed the active engagement of women in governance roles, promoting community unity and ownership. Traditional knowledge integration has enhanced crop diversity and sustainability. Economic sustainability has been achieved through surplus farm product sales, reducing dependency on external funding sources. Health improvements are evident, with reduced exposure to indoor air pollution from open fires. Cultural identity preservation and increased student engagement are also notable outcomes. The Green School Program’s holistic approach, rooted in traditional knowledge and sustainable practices, has yielded positive outcomes in governance, agriculture, nutritional food security, health, and cultural identity preservation. The program’s success demonstrates the potential for community-based initiatives to address critical issues and empower remote island communities. These results provide valuable insights into sustainable development approaches that prioritize community wellbeing and cultural heritage preservation in similar contexts.

벤처기업 창업자의 창업경험, 비즈니스 모델 혁신 및 자금조달이 초기 성과에 미치는 영향

Purpose - The purpose of this study is to examine the effect of entrepreneurial experience, business model innovation and financing on new venture performance. Design/methodology/approach - This study analyzes survey data on new ventures in Korea and investigated research hypothesis by multiple regression analysis. Findings - Founders' prior startup experience have different impacts on performance depending on whether they had a successful or failed startup. Successful experience has a positive impact on early performance, while failure experience has a negative impact. Business model innovation shows a positive and significant relationship with early performance. External financing has different effects depending on the type of funding source and performance variables. VC funding is positively related to employment creation, while government R&D funding is negatively related to sales volume. Research implications or Originality - This study confirms that the impact of entrepreneurial experience on early performance varies depending on the characteristics of successful and unsuccessful entrepreneurs. It also empirically confirms that business model innovation has a significant impact on early performance. We empirically examine the relationship between various external financing sources of venture firms and early performance. Since the effects of entrepreneurial experience, business model innovation, and external financing on early stage performance may be different, entrepreneurs should consider these relationships when pursuing early stage business opportunities.

Heterogeneity in PhD entrepreneurship: strategic alignment of institutional, organisational, and individual factors

AbstractMuch of the existing research on PhD entrepreneurship is focused on Academic Spin-Offs (ASOs) within the parent institution’s formal intellectual property (IP) structure. Cross-level analysis of a survey administered to 23,500 PhD students in Italy shows the heterogeneity of PhD students’ entrepreneurial activities, which, in addition to ASOs, include start-ups, corporate spin-offs and other types of businesses. We examine the types of drivers that matter most for different forms of PhD entrepreneurial ventures. Our findings reveal two forces at play: a technology-push model where PhD students rely on IP and support from the parent university, and a demand-led model that involves support from industry and sources of external finance. This study highlights the strategic alignment among the determinants of PhD entrepreneurship at the micro, meso and macro levels. These determinants include the individual PhD student’s choices, the interactions with different stakeholders and reconciliation of the tensions represented by the organizational and institutional resources and infrastructures.

Researchers engaging with society: who does what?

Abstract Distinguishing between research collaboration, consultancy, dissemination, and commercialization of research results, this paper analyses the determinants of researchers’ societal engagement. The analytical framework integrates societal engagement as part of the credibility cycle. Several variables extend previous findings on determinants and mechanisms—herein scientific recognition and funding sources. A novel method to investigate the relationship between scientific recognition and societal engagement is explored. Drawing on a large-scale survey of European-based researchers in physics, cardiology, and economics, we find that several factors are associated with different modes of societal engagement in complex and intersecting ways. Scientific recognition is positively associated with research collaboration and dissemination, while organizational seniority is associated with all modes except for research collaboration with non-scientific actors. Female gender is positively associated with dissemination and external funding sources are positively associated will all. The findings intersect with differences in the three research fields.

ДЖЕРЕЛА ФОРМУВАННЯ ФІНАНСОВИХ РЕСУРСІВ СІЛЬСЬКОГОСПОДАРСЬКИХ ПІДПРИЄМСТВ УКРАЇНИ В УМОВАХ ВОЄННОГО СТАНУ

The purpose of the article is to analyze the structure of the sources of the formation of financial resources of agricultural enterprises of Ukraine and to assess the influence of the state of war on their dynamics. In the course of the research, there were used methods: analytical method and method of comparisons – to assess the dynamics and structure of sources of financing of agricultural enterprises; the method of building analytical tables – for summarizing the results of the analysis; expert method – for determining the problems of financial support of agricultural enterprises of Ukraine and substantiating proposals for their solution. The conducted research emphasizes the importance of the activities of agricultural enterprises to ensure food security of Ukraine and the world. In view of this, the access of agricultural enterprises to sources of financing based on fair competition is a significant factor and incentive for their further activity. It was found that the main source of financing for agricultural enterprises of Ukraine currently remains own funds, however, the level of self-financing in 2022 compared to 2021 significantly decreased, in particular due to military actions, occupation of territories, reduction of exports, and disruption of logistics. The war and its negative consequences made it necessary to increase the volume of external sources of financing, in particular credit resources, including Вісник Чернівецького торговельно-економічного інституту. 2024. Вип. І (93) 194 through the creation of favorable lending conditions based on the state program "Affordable loans of 5-7-9%" during the period of martial law and within a month after its end. Opportunities for agricultural enterprises of Ukraine to attract sources of financing are expanding through the receipt of state subsidies, targeted, subsidized credit programs, loans and technical assistance from the EU and other international donors. The activities of agricultural enterprises in the conditions of martial law and the need for post-war reconstruction of the agricultural sector indicate the perspective of further scientific research into the study of various sources of financing agricultural enterprises as a factor in development of the national economy, increasing the export potential of the agricultural sector of Ukraine, ensuring world food security.

Psychosocial outcomes of children born via embryo donation.

What are parents' perceptions of their relationships with and the psychosocial adjustments of their children who are born via embryo donation? Families created through embryo donation have well-adjusted parent-child relationships and reassuring child psychosocial outcomes. Embryo donation is an effective and growing form of third-party reproduction, but there is limited research in this field. Prior studies suggest that families created through gamete donation function well regarding parent-child relationship quality and child behavioral and socioemotional adjustment. This is a cross-sectional survey study with 187 total participants. Parents of children born via embryo donation were recruited nationally by contacting all embryo donation programs registered with the Society for Assisted Reproductive Technology Clinic Outcome Reporting System (SART CORS) as well as medically directed embryo donation or 'embryo adoption' centers. Participants completed three online Qualtrics questionnaires. The first was a survey including 33 questions on demographics, the procurement process, and self-reported obstetric outcomes. Participants also completed two standardized measures assessing children's behavior and parents' adjustment to parenthood: the Strengths and Difficulties Questionnaire (SDQ) and the Parental Acceptance-Rejection Questionnaire (PARQ). Scoring of the SDQ and PARQ was totaled and compared to standardized values (SDQ) or previously published results on other forms of gamete donation (PARQ), such as oocyte donation and sperm donation. On the SDQ (n = 46), the average total difficulties scores by age were: 8.2 ± 0.98 for ages 2-4, 7.6 ± 0.93 for ages 5-10, and 3.5 ± 0.77 for ages 11-17; this is compared to the normal reported range of 0-13, which indicates that clinically significant psychosocial problems are unlikely. Across all ages and individual categories (emotional symptoms, conduct problem, hyperactivity, peer problem, prosocial), scores on the SDQ were within the normal ranges. The average PARQ score (n = 70) for all respondents was 27.5 ± 1.18 (range: 24-96), suggesting perceived parental acceptance. Because this study was cross-sectional, it could not capture familial relationships over time. This survey-based study design allows for potential selection bias (parents of well-adjusted children may be more likely to participate). Additionally, the overall sample size is relatively small; however, it remains one of the largest published to date. Another significant limitation to this study is the lack of generalizability: most participants were recruited from private, faith-based, embryo donation programs who are demographically similar. Though embryo donation is an established form of third-party reproduction, it is significantly less robustly studied compared to other forms of gamete donation (oocyte or sperm donation). This study provides a larger data set with a more expanded age range of children compared to the limited number of previously published studies. Furthermore, these findings indicate a high parental disclosure rate with respect to the use of embryo donation which contrasts previous findings. No external funding source was utilized for the completion of this study. No conflicts are disclosed. N/A.

Depreciation Policy of Enterprises in Optimization of Profit Taxation

In conditions of insufficient own funds, the absence of external sources of investment financing, and a significant proportion of unprofitable enterprises, the role and importance of depreciation charges as the most sustainable source of financial resources of the organization increases. The importance of profit increases not only for enterprises, but also for regional budgets, since income tax is one of the important sources of their income. The article examines depreciation policy as an integral part of business financial planning and management. The study showed that in the regions a small number of enterprises use the opportunities provided by Chapter 25 of the Tax Code of the Russian Federation to optimize income taxes through an active depreciation policy, the relevance of which increases due to the obsolescence of the equipment fleet at enterprises and the low level of its renewal. The purpose of the article is to study depreciation policy and the extent to which optimization methods are used in the regions. The study used methods generally accepted in economics: analysis and synthesis, grouping, generalization, dynamics, tabular, etc. The study is based on official data from Rosstat, the Ministry of Finance, etc. The results of the study can be used in developing depreciation policy at the enterprise as part of the accounting policy for the purposes taxation. The study established: depreciation policy has not yet become an effective tool for stimulating investment activity in the activities of business entities.