General Base Research Articles

ОЦЕНКА ЭФФЕКТИВНОСТИ АКТУАЛЬНОЙ ПРАКТИКИ РИСК-ПРОФИЛИРОВАНИЯ

The article raises the issues of risk-profiling of the individual investor and the development of relevant analytical tools for assessing questionnaires to identify the risk profile. On the basis of generalization of the results of a number of foreign studies devoted to the analysis of social factors in investment behavior, the criteria for assessing the risk profiling questionnaires are identified, the set of factors affecting the individual risk profile is justified and methodological recommendations for assessing the effectiveness of questionnaires used by institutional financial structures (banks, brokers, etc.) to identify the risk profile of the individual are offered.

УПРАВЛІННЯ ЕФЕКТИВНІСТЮ ОПЕРАЦІЙНОЮ ДІЯЛЬНІСТЮ ПІДПРИЄМСТВА В АСПЕКТІ ЗАБЕЗПЕЧЕННЯ ФІНАНСОВО-ЕКОНОМІЧНОЇ БЕЗПЕКИ

The article is devoted to the issues of managing the efficiency of an enterprise's operating activities. It is proved that in the context of increasing risks and threats to the functioning of business entities, improving the efficiency of operating activities is a determinant of financial stability, stability and financial and economic security. It is substantiated that in order to achieve a high level of efficiency of operating activities, an effective management system should be built at an enterprise. The carried out constructive analysis of scientific works allowed to note that there is no single approach to the interpretation of the concept of "performance management". On the basis of generalization of approaches to performance management, the main essential characteristics are outlined. The author's own definition of performance management on the basis of an integrated and systematic approach is presented. It is proved that the basis for managing the efficiency of operational activities is a systematic analysis of its level. The applied nature of the study led to the determination of the level of efficiency of operating activities on the example of one of the domestic enterprises – the private company "Myrhorod Mineral Water Plant". The main reason for its decline in 2020 is the presence of low-margin products among the company's product mix. In order to confirm the impact of operating performance on the financial and economic security of the enterprise, a correlation and regression analysis of the indicators of the level of operating performance (determined by the indicator of adjusted operating profit before financial expenses and depreciation) and the level of financial and economic security was carried out. On the basis of correlation and regression analysis, the relationship between the studied indicators is proved, which requires improving the quality of management of operating performance as a basis for ensuring the safe functioning of the enterprise. Prospects for further research in this direction are the formation of a system for managing the efficiency of the enterprise's operating activities in terms of ensuring financial and economic security.

ЕДИНЫЙ НАЛОГОВЫЙ ПЛАТЕЖ: ПРОБЛЕМЫ И НАПРАВЛЕНИЯ РЕШЕНИЯ

The article is dedicated to the study of the implemented procedure of taxpayers’ fulfillment of their tax obligations that has been newly implemented in 2023. The procedure focuses on assisting the fulfillment of obligations by means of a single tax payment and a mechanism of a single tax account. The study will look into the obligations’ influence on the tax and budget areas. On the basis of generalization of the initial experience of functioning of these mechanisms, as well as the analysis of the norms of the current legislation, the problems that arose at the stage of their launch are identified. Proposals are made on possible solutions to the problems encountered, aimed at minimizing losses in the efficiency of tax administration.

Criminal Characteristics of Criminal Offenses Related to Electricity Theft

This article purpose is to review development state of the issue of forensic characterization of criminal offenses, build the general structure of forensic characteristic of electrical energy theft, determine its main constituent elements, divide them into groups, and develop a detailed forensic characteristic of electric energy theft. Validity of the obtained results and conclusions that were based on the analysis of the latest scientific research on issues of violation of regulatory requirements regarding the accounting of electric energy and unaccounted consumption of electric energy, on the results obtained during performance of forensic examinations at the National Scientific Center »Hon. Prof. M.S. Bokarius Forensic Science Institute« of the Ministry of the Interior of Ukraine, and also ensured the use of a complex of general scientific and special methods, in particular formal and logical, generalization, comparison. Scientific novelty. In the context of forensic expert provision of evidentiary base in criminal act qualification: electric energy theft, provided for in Article 1881 of the Criminal Code of Ukraine, for development of new and supplementing existing methodological recommendations for investigation by employees of pre-trial investigation bodies of criminal offenses; this article elaborates and systematizes data on performing forensic examinations and a detailed forensic description of electric energy theft was compiled that will become the basis for the construction of investigative versions and will contribute to the effective conduct of investigative (search) actions and other investigative measures, as well as quickly. Conclusions. 1. Development state of issue of forensic characteristics of criminal offenses is considered. 2. General structure of forensic characteristics of electric energy theft is built. 3. The main constituent elements of forensic characteristics of electric energy theft are determined. It is proposed to divide constituent elements into groups according to a defining sign; the most significant and auxiliary signs. 4. On the basis of generalizations of data based on the results of forensic examinations and theoretical processing of research results into the issues of unaccounted electric energy consumption, detailed forensic description of electric energy theft has been developed.

Reduced-order modeling using the frequency-domain method for parabolic partial differential equations

<abstract><p>This paper suggests reduced-order modeling using the Galerkin proper orthogonal decomposition (POD) to find approximate solutions for parabolic partial differential equations. We first transform a parabolic partial differential equation to the frequency-dependent elliptic equations using the Fourier integral transform in time. Such a frequency-domain method enables efficiently implementing a parallel computation to approximate the solutions because the frequency-variable elliptic equations have independent frequencies. Then, we introduce reduced-order modeling to determine approximate solutions of the frequency-variable elliptic equations quickly. A set of snapshots consists of the finite element solutions of the frequency-variable elliptic equations with some selected frequencies. The solutions are approximated using the general basis of the high-dimensional finite element space in a Hilbert space. reduced-order modeling employs the Galerkin POD for the snapshot subspace spanned by a set of snapshots. An orthonormal basis for the snapshot space can be easily computed using the spectral decomposition of the correlation matrix of the snapshots. Additionally, using an appropriate low-order basis of the snapshot space allows approximating the solutions of the frequency-variable elliptic equations quickly, where the approximate solutions are used for the inverse Fourier transforms to determine the approximated solutions in the time variable. Several numerical tests based on the finite element method are presented to asses the efficient performances of the suggested approaches.</p></abstract>

JAZO TAYINLASH UMUMIY ASOSLARINING NAZARIY TAHLILI

This article notes that the appointment of punishment is the final stage of the crime committed, which can only be distinguished by the differences between the parties involved in this process. Also, issues related to the general foundations of the imposition of punishment are indicated on the basis of examples from the works of our ancient national scientists. Particular attention was paid to examples of the appointment of only one punishment for a crime committed in matters related to the appointment of punishment, and it was noted that in accordance with the provisions of criminal law, each crime is obliged to require the application of only one basic punishment, the special resolution of this issue does not coincide with the principles. In addition, this article analyzes the general foundations of the imposition of punishment, and the theoretical views of foreign and national scientists on the circumstances to be taken into account in it. It is emphasized that the general basis for the appointment of punishment is the requirements of criminal law, which must be taken into account when applying coercive measures by the court. This article states the need to improve the norms of the general principles of sentencing, as evidenced by the materials of judicial practice and the need for a theoretical analysis of the general principles of sentencing today and the improvement of the norms of criminal law.

IMPROVEMENT OF CONCEPTUAL APPROACHES TO THE FORMATION OF COMPETITIVE ADVANTAGES OF RETAIL TRADE ENTERPRISES

In this article, the authors specify the essence and meaning of competitive advantages, as the main means of successful functioning of retail enterprises in the competitive market, their structure and functions. The article examines the civilizational development of approaches to the formation of competitive advantages of enterprises, as well as, on the basis of generalization, specifies the definition of the concept of formation of competitive advantages of retail trade enterprises. In the article, the authors also analyzed the principles and structure of existing concepts of the formation of competitive advantages of retail enterprises, and identified their common and distinctive features. It was determined that any concept contains theoretical and applied bases, which, in turn, form a set of theoretical and methodological principles and organizational and applied approaches to its implementation. The main idea of the concept of the formation of competitive advantages of retail trade enterprises is to increase the competitiveness of trade enterprises under modern conditions. Based on the analysis, the authors proposed an author’s version of the concept of the formation of competitive advantages of retail enterprises, the basis of which is the life cycle of the competitive advantages themselves.

Spiribacter halobius sp. nov., a novel halophilic Gammaproteobacterium with a relatively large genome

Spiribacter is the most abundant bacterial genus in the intermediate-salinity zones of hypersaline environments. However, Spiribacter strains are extremely difficult to isolate in pure culture. Therefore, the characteristics, genome features, and adaption mechanisms that allow Spiribacter strains to thrive in highly saline conditions are largely unknown. Here, we show that Spiribacter is predominant in brines from marine solar salterns and sulfate-type salt lakes with intermediate to saturated salinities. Using a high-salt medium, we isolated a novel strain, Spiribacter halobius E85T, which possesses a relatively large and distinct genome. The genome of strain E85T has a length of 4.17 Mbp, twice that of other Spiribacter species genomes and the largest described genome within the family Ectothiorhodospiraceae. Comparative genomic analyses indicate that approximately 50% of E85T genes are strain-specific, endowing functional differences in its metabolic capabilities, biosynthesis of compatible solutes, and transport and pumping of solutes into the cell from the environment. Hundreds of insertion sequences result in many pseudogenes and frequent gene fragment rearrangements in the E85T genome. Dozens of genomic islands, which show a significant preference for replication, recombination and repair, and cell motility and may have been gained from other bacterial species, are scattered in the genome. This study provides important insights into the general genetic basis for the abundance of Spiribacter in hypersaline environments and the strain-specific genome evolutionary strategies of strain E85T.

Forensic economic examination in the investigation of corruption crimes

In the investigation of corruption offenses, the most effective procedural form of using special knowledge is a forensic economic examination. However, the procedure for conducting forensic economic expertise in Ukraine is not without drawbacks, and when carried out within the framework of the investigation of specific corruption crimes is characterized by certain features. The purpose of the article is to generalize and systematize key features, as well as to identify weaknesses in the process of forensic economic examination in the investigation of corruption crimes in Ukraine.
 In order to achieve the goal, the legislative interpretation of the concept of “corruption crime” has been investigated. On the basis of statistical information, indicators have been calculated and the dynamics and structure of recorded corruption criminal offenses in Ukraine in 2018–2022 have been analyzed. On the basis of analysis, systematization and generalization of normative and scientific sources the essence, process of emergence and development of the concept of forensic economic expertise has been investigated. The role and importance of forensic economic expertise in the investigation of corruption crimes has been substantiated. The list of basic documents, thorough examination of which by a forensic expert is the basis for detecting corruption, has been systematized. The features of forensic economic examination in the investigation of specific corruption offenses defined by the current legislation of Ukraine have been investigated. The procedure for appointing and conducting forensic economic expertise in Ukraine has been analyzed and its shortcomings and weaknesses have been identified.
 Prospects for further research in this area are the study of foreign experience in conducting forensic economic examination in the investigation of corruption crimes, the development of practical recommendations for eliminating the identified shortcomings and improving the procedure for appointing and conducting forensic economic examinations in Ukraine. Purposeful, though gradual, movement in the direction of solving the problem of corruption in Ukraine is a guarantee of strengthening all spheres of public life.

Formulation and Numerical Solution of the Stability Loss Problem of Elastic-Plastic Shells of Revolution with an Elastic Filler under Combined Axisymmetric and Torsional Loadings

A dynamic statement and a method for numerically solving the buckling problems of elastoplastic shells of revolution with filler in axisymmetric and non-axisymmetric shapes under quasi-static and dynamic loading are presented within the framework of two approaches. In the first approach, the problem of elastic-plastic deformation and buckling of shells of revolution with an elastic filler under combined axisymmetric loading with torsion is formulated in a two-dimensional (generalized axisymmetric) formulation based on the hypotheses of the shells theory of the Timoshenko type and the Winkler foundation. The constitutive relations are written in the cylindrical system of Euler coordinates. For each shell element, a local Lagrangian coordinate system is introduced. Kinematic relations are recorded in the current state metric. The distribution of the displacement velocity components over the shell thickness and strain rate tensors in the local basis is written as the sum of the momentless and moment components, which, in turn, are written as the sum of the symmetric and asymmetric parts in the local and in the general basis. The elastoplastic properties of the shell material are taken into account within the framework of the theory of flow with nonlinear isotropic hardening. To take into account non-axisymmetric forms of buckling, the desired functions (both displacements and forces, moments, contact pressure) are expanded into a Fourier series in the circumferential direction. The variational equations of shell motion are derived from the general equation of dynamics. The contact between the shell and the deformable filler is modeled based on the conditions of non-penetration along the normal and free slip along the tangent. The variational equations of shell dynamics for axisymmetric and nonaxisymmetric processes are interconnected through the physical relations of the theory of plasticity. They take into account large axisymmetric shape changes and the instantaneous stress-strain state of the shell. At the initial stage of the nonaxisymmetric buckling process, the deflections are small; therefore, the equations of nonaxisymmetric buckling are obtained as linearized with respect to nonaxisymmetric forms. To initiate nonaxisymmetric buckling modes, initial nonaxisymmetric deflections are introduced. To solve the defining system of equations, a finite-difference method and an explicit time integration scheme of the “cross” type are used. The second approach is based on continuum mechanics hypotheses and implemented in a three-dimensional setting. Both approaches make it possible to simulate the nonlinear subcritical deformation of shells of revolution with an elastic filler, to determine the ultimate (critical) loads in a wide range of loading rates, taking into account geometric shape imperfections, to study the processes of buckling in axisymmetric and non-axisymmetric shapes under dynamic and quasi-static complex loading by tension, compression, torsion, internal and external pressure. The results of numerical simulation are compared with experimental data on the torsion of steel cylindrical elastoplastic shells ( R / h = 1.45) with an elastic filler.

Damage model for lithium-ion batteries with experiments and simulations

In most studies in the literature, the issue of addressing the degradation of stiffness of the lithium-ion battery (LIB) components due to mechanical loading conditions is ignored. The work in this study presents a damage model to characterize damage in lithium-ion battery cells. The damage model used here is for an elastoplastic constitutive model employing a non-associated flow rule for the LIB cell. The damage model is formulated on the general basis of continuum damage mechanics. This paper develops a robust and efficient VUMAT subroutine in Abaqus/Explicit to evaluate the damage in the LIB cell. The proposed approach significantly saves computational time for analyzing nonlinear large deformation LIB cells. The validity of the constitutive equation and the damage mechanism are evaluated for their ability to predict force-displacement graphs and the damage detected in quasi-static loading conditions (radial, indentation, axial, and three-point bending).

The Effect of Celebrity Endorsement on Young Consumer Purchase Intention in Bangladesh: An Empirical Study

Purpose: The purpose of this study is to investigate the effect of celebrity endorsement components (expertise, attractiveness, and trustworthiness) on brand attitude, brand loyalty, and purchase intention. This study looks at the elements of celebrity endorsements that influence young consumers' purchasing preferences in the Barishal region of Bangladesh. Methodology: The study model incorporates constructs from earlier literature that have been proven to have substantial relations with purchasing intention. A self-administered questionnaire has been used through an online survey to collect 205 data from young people aged 20 to 24. Additionally, SPSS has been used to analyze the data. Findings: The study demonstrates that celebrity expertise and trustworthiness significantly influence brand attitudes and brand loyalty. However, celebrity attractiveness is not much impacted by brand attitudes and brand loyalty. The study also demonstrates that brand loyalty is the most substantial influence on purchase intention. Practical Implications: The findings of this study will help producers, marketers, merchants, and advertisers figure out what traits of a celebrity contribute to a favorable brand attitude, brand loyalty, and buy intention. Originality: This paper empirically examines how different variables affect celebrity endorsement’s influence on the buying behaviour of consumers’ decisions of young customers. Research Limitations: In this study, the respondents are young, so the findings may not be applicable on a general basis.

Concept results as a vector of effect

In this article, on the basis of scientific analysis, synthesis and generalization, the essence of the main psychological concepts of development is considered from a historical point of view. In this context, the resultant theory (our term is R. J., M. T.) is proposed for discussion as a logical continuation of historically previous concepts, which is applicable not only to the human, but also to the non-human world / worlds. Therefore, in our opinion, this theory is universal. The article provides a formula for the mathematical calculus of the resultant (R). Concrete and convincing examples of the use of the resultant theory for the preparation of Olympians in mathematics, in other areas of human life and activity, but not only, for example, in the organic (plant, animal) and inorganic worlds (physical, chemical) are given. I would like to hope that, gradually, this theory will take root, become habitual, and after it new, more advanced ones will appear, contributing to human progress.

Magnesium alloys for orthopedic applications:A review on the mechanisms driving bone healing

Magnesium (Mg) alloys have attracted a wealth of attention in orthopedic fields for their superior mechanical properties, degradability, and excellent biocompatibility. Consistently, to resolve the issues on rapid degradation, more studies are dedicated to the researches on the composition design, preparation and processing, surface modification, the degradation modes of Mg alloys. Nevertheless, the mechanisms by which Mg alloys promote bone healing remain elusive. This review gives an account of specific mechanisms on Mg alloys promoting bone healing from four aspects, immunomodulatory, angiogenesis, osteogenesis and regulation of osteoclast function. We highlight the regulation of Mg alloys on the functional status and interactions of numerous cells that are involved in bone healing, including immune cells, osteogenic-related cells, osteoclasts, endothelial cells (ECs), nerve cells, etc., and summarize the signaling pathways involved, with the aim to provide the basis and support on future investigation on mechanisms on Mg alloys driving bone regeneration. More importantly, it provides a rationale and a general new basis for the application of Mg alloys in orthopedic fields.

Autonomous driving planning and decision making based on game theory and reinforcement learning

AbstractAutonomous driving technology is one of the important methods that avoid the hidden dangers of traffic safety. Although the existing autonomous driving technology can meet some needs of real traffic scenarios, the ability of multi‐agents to effectively generate autonomous driving strategy in complex traffic environments remains to be improved. Aiming at this problem, the automatic drive model based on game theory and reinforcement learning is proposed by combining these two technologies and applying them in multi‐agent cooperative driving, which enables multi‐agents to carry out strategic reasoning with negotiation in traffic scenarios by extending the game description language, and puts forward the constrained multi‐agents deep deterministic policies gradient algorithm. Finally, the related experiments are conducted through the autonomous driving simulation platform, and the experimental results show that the proposed model can effectively generate driving strategies for multi‐agents in complex traffic environments, which verifies the validity and feasibility of the proposed model, and provides the general research basis for multi‐agents autonomous driving.

DIGITAL TRANSFORMATION OF ENTERPRISES. PROBLEMS AND CRITERIA OF DIGITALIZATION

Working on the examples of large companies, leaders in their market niches, and the ability of technologies, namely automation and the transition to modern software, to positively influence the efficiency, effectiveness, cost, and quality indicators of the company both among its competitors and within the organization and communications of its departments. Attention is focused on the preparatory process and planning of the transformation stage itself. General goals are singled out, which must be formed in advance. Errors that may occur in the process of digital business transformation at its various levels and stages are identified and analyzed. Examples are given of how it is possible, if not to get rid of, to reduce the negative effect of the transition to a new stage of development. The main categories of approaches to digitization, their pros, cons, and compromises that the management will have to make when choosing one or another option are analyzed. An analysis of the correlation of the concepts of digitalization and economy, software, and personnel management at the level of teams and departments is carried out. The issue of building an infrastructure for personnel training for a smoother transition and adaptation of all internal interactions is raised. A universal generalized basis of the construction plan with prescribed stages and expected results of the implementation of digital technologies is derived, which does not depend on the level of development of the company or individual team. Examples of correct metrics for retrospective analysis of achieved results are given.

Freedom of lifetime maintenance (care) contract regarding its termination

The article is devoted to the definition of the features of the discovery of the freedom of the contract of lifelong support (care) regarding its termination.
 The freedom of the contract of lifelong maintenance (care) regarding its termination is manifested in the following moments: 1) termination of the contract by agreement of the parties; 2) termination of the contract at the request of one of the parties. This general principle of civil legislation is applied under the condition of validity of the contract and lack of full fulfillment of the obligation under this contract.
 The agreement of the parties to terminate the contract refers to the general basis for terminating the contract of lifelong maintenance (care). The right to terminate the contract is exercised by concluding a contract termination agreement, if the reason for their decision was a significant change in the circumstances that the parties were guided by when concluding the contract.
 The request of one of the parties to terminate the contract is a general ground for terminating the lifetime maintenance (care) contract in the following cases: 1) significant breach of the contract by the other party; 2) lack of agreement of the parties to bring the contract into line with circumstances that have changed significantly; 3) lack of agreement of the parties to terminate the contract. The peculiarity of determining the materiality of a breach of contract by the other party is that the fact of causing damage and its significance are irrelevant.
 The freedom of the contract of lifelong maintenance (care) regarding its termination on special grounds is characterized by the following: 1) the acquirer has the right to demand the termination of the contract regardless of the reason for the declaration of this demand; 2) the buyer's demand for termination of the contract due to the impossibility of his further performance of the contract due to reasons of significant importance, is important for the onset of legal consequences in his favor; 3) the alienator has the right to terminate the contract in connection with non-performance or improper performance of his duties by the acquirer.

Дискусійні аспекти та наслідки використання концепції податкових витрат

Introduction. The development and implementation of the concept of tax expenditures laid a solid foundation for not only tax, but also budget reforms, the ultimate goal of which is to increase the efficiency of budget funds. Despite this positive aspect of the concept, it has been the subject of heated debate since its inception. Problem Statement. Discussions about the concept of tax expenditures are not familiar to most Ukrainian scientists and practitioners, but they are important for understanding its essence and importance for the formation of a balanced and transparent tax policy and public administration system. The purpose of the article is to analyze the controversial aspects of the concept, as well as the consequences of its introduction. Methods. General scientific methods of cognition are used: critical analysis of the controversial provisions of the concept of tax expenditures; combination of historical and logical, abstract-logical and concrete. Results. The most problematic aspects of the concept of tax expenditures, which have become the object of its criticism, are analyzed: approaches to determining the benchmark tax system and tax expenditures, as well as methods of their measurement. It has been established that various scientists propose to define the benchmark tax system (structure) on the basis of one of three approaches: normal or normative tax system; benchmark tax system and compromise of the actual (current) tax system and the theoretical ideal. The reasons for criticism, as well as arguments “for” and “against” the existing approaches are revealed. The shortcomings of the most common method of measuring tax expenditures – the revenue forgone method, which does not provide an accurate measurement of budget losses, are analyzed. The reasons for a critical assessment of the consequences of application the concept of tax expenditures in the context of achieving the goals set when it was introduced – narrowing the system of tax benefits, improving the process of forming fiscal policy, increasing the transparency of tax expenditures – are revealed. Conclusions. It is concluded that critical evaluations of the consequences of applying the tax expenditure concept cannot override its positive impact on tax policy and the tax system, and the main directions of this impact are identified. The trends in the development of the concept of tax expenditures on the basis of generalization of changes that have occurred in the process of its application in different countries are highlighted.

MILITARY SERVANTS AS SUBJECTS OF ADMINISTRATIVE OFFENSES: GENERAL AND SPECIAL IN UNDERSTANDING

The article examines the peculiarities of the application of administrative responsibility to a special subject of the specified type of legal responsibility - a military serviceman. The norms of administrative-delict law and legislation of Ukraine are based on principles that are actually introduced into the national legal system of Ukraine and use the institution of substituting administrative responsibility with disciplinary responsibility. At the same time, changes made to the Code of Ukraine on Administrative Offenses testify to an ambiguous attitude to the institution of substitution in administrative tort law. Thus, the updated procedural norms of the administrative-delict legislation give authorized officials the right to draw up protocols on administrative offenses against military personnel, which indicates the removal from the list of exceptions among subjects who do not bear administrative responsibility on a general basis - military personnel. At the same time, the general principles of the Code of Ukraine on administrative offenses state that military personnel may be subject to administrative liability in exceptional cases. Such an approach reveals an ambiguous perception of the substitute. At the same time, the institution of the substitute acquires an ambiguous functional meaning, when administrative responsibility is replaced by disciplinary responsibility, and disciplinary proceedings and its elements, as components of disciplinary responsibility, can be replaced by elements of the administrative-jurisdictional (administrative-delict) process, in particular, evidence in disciplinary proceedings can be collected in accordance with the norms procedural administrative-delict legislation and, thus, be legalized in disciplinary proceedings. Key words: administrative responsibility, disciplinary responsibility, substitute, military serviceman.

Children and Youth with Life-Limiting or Life-Threatening Conditions – Overview the Topics of Educational Practice: A Scoping Review

Objectives: The scoping review (ScoRev) presents the literature relating to the education of children and youth with life-limiting conditions (LLC) and life-threatening conditions (LTC) and identifies and describes the topics that appear in the literature. Method: The scoping review was conducted based on Arksey and O’Malley’s 5-stage ramework. In a total of five databases, ProQuest, ERIC, Web of Science, Scopus, and EBSCO Discovery Service a combination of keywords was used to identify 14 records published in 2002- 2018 that corresponded to the ScoRev selection criteria. These records were then analyzed in terms of content and classified into thematic ategories and subcategories. Results: The ScoRev selection consisted of a dissertation and thirteen journal articles. A well-elaborated topic of the studies related to the teacher’s roles, experiences, and needs in the education of a child with LLC or LTC. Other topics included the challenges in the education of these children, intervention, or eath of a child in school. The topic of education of students with life-limiting or life-threatening conditions is most frequently assessed from the teacher’s perspective. Conclusion: The results of the ScoRev may suggest a lack of available resources that would reflect the current practice of educating children and youth with LLC and/or LTC n a general basis.