Informative Source Research Articles

Management Education in a “Post-Truth” World: Critical Theory’s Contribution to Addressing Disruptions to Learning and Communication

Post-truth poses deep challenges for educators and learners as classrooms are disrupted by the erosion of the status of facts, technologically driven information sourcing, and increasing incivility in the public sphere. These disruptions manifest behaviorally and conceptually and, we argue, can potentially radically realign learning and decision-making landscapes at local classroom levels as well as societal levels, conditioning learners to knowledge systems controlled and curated by powerful interests, threatening students’ ability to function as citizens in a democracy. We analyze these disruptions using the work of Theodor Adorno and Jurgen Habermas and highlight Habermas’s focus on communication and Adorno’s elucidation of cultural production via the culture industry. Using these perspectives, we underline the urgency of responding to post-truth shifts and suggest a framework of practices for educators to consider as they confront these post-truth disruptions.

Character Education Learning for Resident Learn Package C at PKBM

The purpose of this study was to (1) describe the process of learning character education for residents learning package C at pkbm Aditya. (2) Describe the implementation of the main character values in character education learning for residents learning package C at pkbm Aditya. (3) Describe the supporting and inhibiting factors of character education learning for residents learning package C at pkbm Aditya. This study uses a qualitative approach with descriptive qualitative methods. The study was carried out in the Street Child Care Education Community in the City of Bekasi. The research subjects are: (1) Informant sources: one manager and one volunteer, (2) Information sources: two learning residents. Data collection techniques using observation, interviews, documentation. The stages of research carried out are orientation, exploration, and member check. Data analysis uses data collection, data reduction, data presentation, and verification conclusions. The results of this study indicate that (1) The process begins with compiling various learning plans, sorting out what character values will be applied. Character education is poured into learning activities so that students are unconsciously implementing it. (2) In implementing the main values of the PBM characters, Aditya is able to run it well, it can be seenfrom the 5maincharacter values that everythingcanbe implemented.(3)Supporting and inhibiting factors in character education learning are the spirit of student motivation to become better individuals, but parental involvement is still lacking because not all parents can always guide and monitor their children's activities at home.Keywords: Learning, Character Education, PKBM

COVİD-19 İNFEKSİYASININ HAMİLƏLİK VƏ ZAHILIQ DÖVRÜNDƏ XÜSUSSİYƏTLƏRİ

A new coronavirus infection that broke out in the Chinese city of Wuhan in 2019 went down in history as an international emergency. The article provides an overview of the Etios-pathogenesis, clinic, diagnosis and treatment of COVID-19 in pregnant women and during menopause based on available literature sources. I hope that this information will be a valuable and informative source for practitioners, as well as students and residents. Key words: COVID-19, coronvirus, pregnancy, postpartum

Much- needed business digital transformation through big data, internet of things and blockchain capabilities: implications for strategic performance in telecommunication sector

PurposeIn the field of business, digital transformation is the integration of digital technology into all areas of business, from generating to deliver value to customers. This concept is essential for sustainable growth of a company and its overall economy. Based on this fact, this authentic and informative research is conducted whose major aim is to examine the importance of digital transformation within a business through big data, the Internet of things and blockchain-based capabilities for overall strategic performance within the telecom sector in China.Design/methodology/approachFor that aim, data quality and technology competence are considered as independent variables, strategic performance as dependent variable and big data analytics capabilities, Internet of things capabilities and blockchain capabilities routinization acted as mediators within this paper. In its data collection mechanism, an online survey was conducted in which questionnaires are randomly distributed to the telecom sector's professionals in which only 343 of them gave their valid outcomes. After collecting primary data, confirmatory factor analysis (CFA) and structural equation modeling (SEM)–based statistical outcomes have been generated.FindingsResults indicate that there is a significant relationship between data quality and strategic performance and between technological competence and strategic performance. Also, the big data analytics and Internet of Things capabilities acted as significant mediating role between both independent and dependent variables. But blockchain capabilities routinization is that variable that acts as an insignificant mediator between independent and dependent variables' relationship.Originality/valueOverall, this study is an informative and attractive source for the Chinese government, its telecom industry, administrative body and related ones to understand the importance of such IT capabilities' implications within their operating activities for their strategic performance management. Also, related field scholars can utilize its reliable data in their research analysis. Its major limitations are (1) lack of qualitative/ mixed method of research and (2) lack of comparative analysis that may impact the acceptability factor of this paper, and this weakness can be overcome by upcoming scholars in their research.

LVIV REGION STATE ARCHIVE DOCUMENTS AS A SOURCE FOR THE STUDY OF CULTURAL AND EDUCATIONAL ACTIVITY OF MYKHAILO HRUSHEVSKY

Summary. The purpose of the article is to investigate the Hrushevsky studies potential of SALR collections. The methodological basis of the work is an interdisciplinary approach. Particular emphasis is placed on the structural and functional system analysis of historiographical facts and the method of critical analysis of documentary material. The scientific novelty of the article lies in the attempt to comprehensively analyze Hrushevsky-related materials in the funds of SALR. Conclusions. The article has concluded that the collections of Lviv University (Fund 26) are marked by the biggest amount of materials about M. Hrushevsky. The most valuable document is the personal file of the scholar as a university professor. It contains 72 documents written in German, Ukrainian and Polish. The most diverse Hrushevsky-related materials are deposited in the 7th description of the university fund, which contains numerous office materials of the Faculty of Philosophy. Protocols of the faculty council meetings are especially informational as well. Another little-known component of this description is the semester programs of lectures and seminars and the related correspondence of M. Hrushevsky. The personal funds of Hrushevsky’s colleagues at Lviv University (K. Studynsky, L. Finkel) are also connected with Hrushevsky-related materials. Hrushevsky materials are deposited in the personal funds of other Galician figures of the time (I. Kalynovych and M. Korduba). The SALR funds contain documentation of Galician cultural and educational societies, but also of those created by or associated with M. Hrushevsky (for example, the Society of Supporters of Ukrainian Literature, Science and Art in Lviv). The large fund of the police directorate in Lviv (file 350, case 3903), contains the documents of the criminal proceedings against M. Hrushevsky that are also little known to Hrushevsky studies scholars. The above-mentioned Hrushevsky materials allow us to certify the SALR collections as one of the most diverse and informative sources for the study of the biography of M. Hrushevsky during his twenty years of life in Lviv.

CtDNA from body fluids is an adequate source for EGFR biomarker testing in advanced lung adenocarcinoma.

Epidermal growth factor receptor (EGFR) biomarker testing using blood-based liquid biopsies remains challenging due to the low concentration of circulating tumor DNA (ctDNA) in certain plasma samples. The aim of this study is to evaluate the usefulness for EGFR biomarker testing of ctDNA from pleural effusions, cerebrospinal fluids, ascites and pericardial effusions obtained during the clinical management of lung adenocarcinoma patients. For comparison purposes, 23 paired plasma and body fluid samples were collected from 17 patients with EGFR-positive lung adenocarcinoma. After circulating free DNA (cfDNA) isolation, samples were evaluated for the initial EGFR-sensitizing mutation and the p.T790M resistance mutation by array-based digital PCR (dPCR). Body fluids had more cfDNA than plasma samples (1.90 vs. 0.36ng/µL; p=0.0130), and more samples tested positive for EGFR mutations (21 vs. 16 samples), with a total of 28 vs. 22 variants detected. Furthermore, mutant allele frequencies (MAFs) observed in body fluids were significantly higher than those assessed in the paired plasma samples for EGFR-sensitizing mutations (median MAFs=15.8 vs. 0.8%; p=0.0004) as well as for the p.T790M resistance mutation (median MAFs=8.69 vs. 0.16%; p=0.0390). Importantly, two patients who had progressed on first-generation EGFR-tyrosine kinase inhibitors with a dubious result for p.T790M plasma (MAFs=0.11%) had an indisputably positive result in their respective body fluid samples (MAFs=10.25 and 9.66%). ctDNA derived from body fluids is an informative source for EGFR biomarker testing, with greater sensitivity than plasma samples.

A Customizable Information Quality Activity in Business and Management Courses: Recommendations for Research

As business and management instructors, we increasingly struggle with student inattention to information accuracy and quality in our courses, especially when student-based research is required and misinformation is more prevalent. Without the time to teach information literacy (IL) skills, we created a series of information sourcing (IS) prompts that were small and flexible enough to be deployed anywhere we might need IL reinforcement. We describe this “IS plug-in,” share challenges surrounding its creation and successful implementation across multiple courses, and explain its grounding in information literacy theory. We then provide insights and recommendations for future management education research that arose from experiences with the unique IS plug-in approach and in-depth application of new research in IL. We provide recommendations for expanding the IL Framework’s use and measurement, and improving our understanding of authority and information versus belief.

Empirical Study on the Impact of Evaluation of Intangible Assets on the Market Value of the Listed Companies

The accelerated pace of economic development, the digital revolution and the internationalization of business has meant for some entities the creation or acquisition of intangible assets (IA), which have become increasingly important for the economic prosperity and for determining the global value of a company, also becoming an important incentive in creating added value. The aim of this paper is focused on analyzing the impact of internally generated intangible assets on the market value of the companies. In order to achieve this aim, we conducted an empirical study involving a sample of 180 NASDAQ and NYSE listed entities between 2007 and 2016. The sample has obtained by applying the inclusion and exclusion criteria on the 500 large-capitalization companies (S&P 500 Index). Making use of regressive techniques, the authors undertook an econometrical model to test whether the impact of intangible assets on the market value of the entities increases when are provided complete, clear and easy-to-understand accounting information about the intangible assets value, which aid business to properly estimate corporate value ratio and reduce implicit bias, due to mainly taking into account those reported values when measuring an entity’s value. The results revealed an impact of the value of the reported and unreported IA on the market value of the entities, for manufacturing companies relative to service companies, which generates an added value on the capital market and implicates a close linkage of disclosure compliance and the associated industry sector. The proposed model can be an inspiration for the legislator to change the structure of financial reporting, or anticipated a valuable informational source for increasing the quality of integrated reporting of economic entities.

Most orthopaedic trauma patients are using the internet, but do you know where they're going?

PurposeThe Internet is a resource that patients can use to learn about their injuries, treatment options, and surgeon. Previously, it was demonstrated that orthopaedic trauma patients are unlikely to use a reliable, provided source. It is unknown however, if patients are seeking information from elsewhere. The purpose of this study was to determine if orthopaedic trauma patients utilize the Internet and what websites are utilized. Our hypothesis was that the majority of patients use the Internet and when they do, are unlikely to use a reliable source. MethodsOrthopaedic trauma patients were surveyed in clinic at a Level I trauma center in the United States. The survey queried demographics, injury information, Internet access, and eHealth Literacy Scale (eHEALS). Data were analyzed using t-tests, Chi-squared tests, and a multivariate logistic regression, as appropriate. Results138 patients with a mean age of 47.1 years (95% confidence interval: 44.0-50.3; 51.1% female) were included in the analysis. Despite 94.1% reporting access, only 55.8% of trauma patients used the Internet for information about their injury. Of those, 64.5% used at least one unreliable source. WebMD (54.8%) was the highest utilized website. Age, sex, employment, and greater eHEALS score were associated with increased Internet use (p<0.001). ConclusionThe Internet has potential to be a useful, low cost, and readily available informational source for orthopaedic trauma patients. This study illustrates that a majority of patients seek information from the Internet after their injury, including unreliable websites like Wikipedia and Facebook. Our study emphasizes the need for active referral to trusted websites and initiation of organizational partnerships (e.g. OTA/AAOS) with common content providers (e.g. WebMD) to provide patients with accurate information about their injury and treatment. Level of evidencePrognostic, Level II

Remaining Useful Life Prediction of IIoT-Enabled Complex Industrial Systems With Hybrid Fusion of Multiple Information Sources

Industrial Internet of Things has significantly boosted predictive maintenance for complex industrial systems, where the accurate prediction of remaining useful life (RUL) with high-level confidence is challenging. By aggregating multiple informative sources of system degradation, information fusion can be applied to improve the prediction accuracy and reduce the uncertainty. It can be performed on the data-level, feature-level, and decision-level. To fully exploit the available degradation information, this article proposes a hybrid fusion method on both the data level and decision level to predict the RUL. On the data level, genetic programming (GP) is adopted to integrate physical sensor sources into a composite health indicator (HI), resulting in an explicit nonlinear data-level fusion model. Subsequently, the predictions of the RUL based on each physical sensor and the developed composite HI are synthesized in the framework of belief functions theory, as the decision-level fusion method. Moreover, the decision-level method is flexible for incorporating other statistical data-driven methods with explicit estimations of the RUL. The proposed method is verified via a case study on NASA's C-MAPSS data set. Compared to the single-level fusion methods, the results confirm the superiority of the proposed method for higher accuracy and certainty of predicting the RUL.

Existing potentials in Insect Growth Regulators (IGR) for crop pest control

The aim of this review is to explore the potentials existing in insecticides that are considered Insect Growth Regulators (IGR) for the control of insects considered crop pests, with an observation of the main mechanisms of neuroendocrine modifications, development and viability of the species used as study models. The data search on digital platforms, as well as the screening of materials about crop pests, resulted in 74 IGR references and their potentials. The analysis of the information found demonstrated a greater use in works of compounds belonging to chitin synthesis inhibitors class; and orders such as Hemiptera, Lepidoptera, Coleoptera, Orthoptera, Thysanoptera and Diptera were represented in the studies. The main types of activities reunited were morphological and anatomical modifications, reproductive modifications, alterations in developmental stage, alterations in developmental period, ovicidal activity, larvicidal/ninficidal activity and fagoinhibition. The congregated knowledge about the main pests used as study models, the main IGRs compounds and their biological potentials allow an evaluation of their use as an informative source for crop pest control methods.

Perspectives of nurses on preparedness for combating COVID-19 crisis in Ghana: A qualitative inquiry

BackgroundCOVID-19 has impacted negatively on people physically, psychologically, spiritually, and socioeconomically worldwide. Nurses’ ability to prepare towards case management is imperative because the potential of one coming across the virus at the hospital is inevitable. This study intended to explore and describe nurses’ perspectives on preparation towards fighting COVID 19 in Ghana. MethodsA qualitative exploratory descriptive design was adopted. Nine major health facilities designated for COVID-19 treatment centres in four regions in Ghana were involved in the study. A semi structured interview guide was used to interview twenty-nine nurses via telephone based on data saturation. Ethics approval was obtained from the Ethics Review Committee of the Nursing and Midwifery Council of Ghana. Resultdata yielded two major themes and four subthemes. The two main themes were 1. Health facilities’ preparation of nurses towards COVID-19, with its subthemes; targeted training, and selection of experienced staff. 2. Nurses’ individual preparedness towards COVID-19 with the subthemes; information sourcing and sharing. Nurses in Ghana prepared for combating COVID-19 by going through training on infection prevention and control, and case management using demonstrations and simulations. Experienced nurses in Ghana volunteered to be at the frontline managing cases. Continuous updates on the virus and its management through information tracking sharing played a key role. ConclusionNurses in Ghana need to have more specialty training targeted at diseases of public health importance. Key words: Nurse; preparedness; covid-19.

Облик правителей и военачальников сибирских татарских воинов на миниатюрах «Краткой Сибирской (Кунгурской) летописи»

Purpose. The article presents research of the images of Siberian Tatars’ leaders who were restoration adherents of the Tatar Khanate of Sibir, reproduced on miniatures of the Brief Siberian Kungurian Chronicle. Despite the drawings having been created a few decades after those lands, which had been part of the Tatar Khanate of Sibir, were annexed by the Czardom of Russia, these images very clearly illustrate representations of contemporaries of the appearance of Siberian Tatar rulers and warlords during the historical period of struggle for conservation of the Western Siberian steppe and forest-steppe lands as part of the Siberian Tatars’ State. These drawings represent depictions of significant historical episodes of connections between restoration adherents of the Tatar Khanate of Sibir with the Russian Cossacks and several Turkic and Mongolian people, who inherited contiguous steppe territories of the Central Asian historical and cultural region. Results. Certain historical events, illustrating an armed confrontation of Siberian Tatars, who supported Kuchum Khan in the struggle for conservation of the Siberian Tatars’ State, against military troops of the Oirats and Nogais are considered and analyzed. The studied images can serve as an important informative pictorial source on history of accession of former possessions of the Tatar Khanate of Sibir to the Russian State. It is highly probable that several artists took part in creating this set of drawings, depicting the primary events of the Western Siberian military campaign of the Cossacks’ troop, led by ataman Yermak. This argument is supported by certain stylistic differences between several drawings, included in the Brief Siberian Kungurian Chronicle. For the last years these drawings have been repeatedly published, facilitating their focused scientific study. Results. Despite the considered drawings having been created much later than the events depicted on them, they serve as an important informative source on the history of the Western Siberian campaign of the Cossacks’ troop, led by ataman Yermak. Conclution. These drawings provide a clear overview of many historical events which took place during that period.

Patrilineal and Matrilineal Genetic Diversity in Azerbaijan

This work analyzed a large volume of literature on the genetic diversity of Azerbaijanis. Data from these sources were systematized and grouped, and a general description of trends in the distribution of Y-DNA and mt-DNA haplogroups was given. For the first time, the data of Azerbaijan DNA Project at FTDNA were used and on their basis the general statistical characteristics of the diversity of patrilineal and matrilineal gene pools were described. All information received within the Azerbaijan DNA Project at FTDNA was combined and brought together with data from various scientific sources. We made an attempt to summarize data on the distribution of patrilineal haplogroups in Azerbaijanis from some of the most informative sources with data from FTDNA. The subclades in question were designated according to the Yfull classification. The results of the work were analyzed using the M. D. Kendall coefficient of concordance. Kendall's coefficient of consistency was W=0.83, which indicates a high degree of consistency between the data of different authors at a significance level of α=0.01. Taking these results into account, we have compiled a diagram of the diversity of Y-DNA haplogroups of the generalized sample of Azerbaijanis, which is currently the most presentable for characterizing patrilineal haplogroups.

Полевые исследования на территории Булунского района (Республика Саха (Якутия)) в 2021 году

The study of the problem of the initial development and subsequent settlement by ancient human populations of extreme natural zones is difficult to study, but, in the case of discovering archaeological and paleontological locations, it is a very informative source. The first discoveries of traces of the presence of an ancient man in the Bulunsky district date back to the beginning of the 19th century, and they continued sporadically throughout the entire 20th century, and especially intensified at the beginning of the 21st century. The discovered locations are represented by both mass material and single finds. In 2021, field studies were carried out in Neelov Bay on the side of the Bykovsky peninsula and the Kozhevin-Vollosovich interfluve in the north of the Kotelny Island of the Anju archipelago of the New Siberian Islands. These areas represent the arctic tundra with active thermal denudation processes, which contribute to the discovery of paleontological remains of mammoth fauna, and often lead to the regular seasonal destruction of paleontological and archaeological sites. New archaeological and paleontological material found on the southeastern coast of Neelov Bay demonstrates the intensity of the development of the most ancient populations of people in the Arctic zone of Eastern Siberia. The result was the discovery of new Pleistocene fauna complexes, as well as the verification of the previously discovered Taba-Yuryakh location. The obtained osteological material belongs to the Late Pleistocene mammoth complex. On some of the bones, traces of human influence were found, presumably hunting or cutting, which indicates the active development of the ancient population of the Arctic zone of Yakutia in the Paleolithic. The obtained data will make it possible to significantly correct the existing ideas of the chronology and sequence of development of the Paleolithic industries and paleoecological settings of this region at a later stage of the Quaternary age.

Education Development Issue in Activity of Kyiv City Council in 1906–1910s: Based on Information from Periodicals

The article considers the development of education in Kyiv in the early twentieth century. Particular attention is paid to the efforts of the City Council to build a network of educational institutions and implement the task of meeting the educational needs of the population of the suburbs and outskirts. It is revealed that the activity of the Duma, the cadence of 1906–1910s in the field of education was mainly limited to financial and economic affairs. Discussion of land allocation for the construction of educational institutions became the subject of sharp political discussions of vowels and became an obstacle to the rapid settlement of urgent educational processes. Through the efforts of the Duma of 1906–1910, the network of educational institutions was expanded to meet the needs of the growing city. During the cadence, 7 new single-grade schools were opened, a four-grade school named after Tsarevich Oleksiy and a women’s two-grade school. The Duma helped ensure access to education in all corners of the city, thanks to which the sixth gymnasium was opened in Lukyanivka, where until 1908 there were no educational institutions at all. Kyiv City Duma has repeatedly turned its attention to the maintenance of schools and their financial support. All of this required the flexibility of public decisions to settle the cost of school equipment and rent payments. The most important achievement was the development of a project of the city school network with a financial plan for general education with a implementation period of 12 years. A significant achievement was the census of school-age children. Based on the obtained statistical data, the school commission was able to make calculations and set an approximate vector of educational needs for Kyiv. The most informative sources that allow to cover in detail the decision-making process and the political struggle over the development of education are Kyiv periodicals, in particular, «Kyivlianyn» and «Rada».

Research of globalization influence to paradigm change in financial services

Research background: Study of paradigm about financial services and how it changes under influence of globalization and introduction of a new player as a financial technology company or shortly Fintech. Literature and other informative sources regarding issues of innovation in financial services, impact of globalization and formation of new perspective to financial services was reviewed during the study. Purpose of the article: The main purpose of this work is to detect and highlight the change of the concept about financial services in favor of Fintech companies supported by tendencies which are characteristic for globalization process, and how it can be beneficial for consumers and overall financial services industry. Methods: For this research was used content analysis approach, which has advantage over other methods since it allows to extract specific data from text and other forms of information without intervention by researchers. Obtained data was encoded and applied to a model created by authors to see certain change pattern during the study of the phenomenon of financial services paradigm change. Finding &amp; Value added: The findings of this research proved that globalization led to change of the paradigm about financial services. The value of this research is to provide theoretical fundamentals for application of paradigm change concept in the sphere of management science.

Analysis of Copy Number Variation in Urine: c-Myc Evaluation Using a Real-Time PCR Approach.

Urine cell-free DNA has been shown as an informative noninvasive source of biomarkers for a number of diseases, especially for urological cancers. Starting from the hypothesis that the gain of c-Myc gene is a frequent aberration in several cancer types, including prostate cancer, we analyzed c-Myc copy number variation in urine, studying a little case series of prostate cancer patients, to test its feasibility. Here we report a general protocol that may be considered to analyze gene copy number variation in the urine cell-free fraction.

Исследования и анализ эффективности волоконно-оптических линий связи с использованием квантовой технологии

The analysis of the performance indicators fiber-optic communication lines (FOCL) using quantum technology based on the architectural concept of NGN (Next Generation Network) and future networks FN (Future Networks) for the construction highly efficient optical telecommunication networks supporting a wide range cryptographic resistance. Threats of unauthorized access, denial of service, loss information, cryptographic methods and algorithms for information protection are considered. Complex criteria of FOCL efficiency using such quantum technologies as network performance using WDM (Wavelength Division Multiplexing) technology, information security characteristics when using quantum cryptography protocols, taking into account resistance to various threats, informative characteristics photon sources are selected. A new approach is proposed for the study and assessment of complex indicators complex optical information protection systems and effective control of a set quantum key distribution systems for fiber-optic communication lines. The functioning of the investigated FOCL using quantum technology based on the principles "Point-to-point" network topology, which allows organizing a quantum information and service channel, is considered. On the basis of the proposed approach, the efficiency quantum key distribution, the capabilities quantum cryptography protocols under the influence of photon number splitting attack (PNS-Photon Number Splitting Attack) and the information entropy of the characteristics of sources of optical photon qubit fluxes are investigated. Analytical expressions are obtained for assessing the complex indicators of the information security system when using quantum key distribution (QKD) for FOCL. On the basis of the new approach, a numerical analysis was carried out and a graphical dependence of the information entropy of the packet on the packet length in qubits was constructed for the given transfer characteristics of the FOCL. It was found that an increase in the limited packet length in bits, which meets the requirements reliability and efficiency of the operation FOCL system, leads to an increase in the value information entropy as a fraction of the packet, at a given bit rate of the network.

СУЧАСНІ ПІДХОДИ ДО ЗАБЕЗПЕЧЕННЯ ЖИТТЄДІЯЛЬНОСТІ ІНДУСТРІЇ ГОСТИННОСТІ

The economic crisis caused by the COVID-19 coronavirus pandemic is causing an ever-growing need to improve the existing accounting system in all sectors of the Ukrainian economy and in the hospitality industry. The accounting system is an important informative primary source of business process efficiency and life support management. The article examines the hospitality industry from the standpoint of a systematic approach and proposes to consider it as an independent, industrial, socio-economic system regarding the production of a product in this area, its distribution, exchange and consumption. When considering the hospitality industry as an independent, industrial, socio-economic system, it is important to define its components as the main elements of its functioning. The components of the hospitality industry include: hotel industry, restaurant business, tourism, transport companies, medical institutions, sports facilities, social and cultural institutions. It is noted that in order to ensure the life of the hospitality industry, it is necessary to create prerequisites for the effective functioning of its enterprises and organizations. The systematization of foreign experience and a view through the prism of domestic reality made it possible to conclude that one of these prerequisites is the development of an information base for making managerial decisions. The article focuses on the consideration of four categories of concepts: concepts related to function, concepts related to the use of results; concepts related to processes and technologies; concepts related to capacity. Management accounting is a process that occurs before and during operations and requires continuous improvement through changes in strategic objectives and, as a result, the emergence of new information needs that indicate feedback. Consequently, management accounting is a complex process that includes certain stages of implementation, and not just the organization. Depending on the specifics of the activity, the elements of management accounting may change, so this issue requires further study.