Main Directions Of Improvement Research Articles

ПРО ЩО СВІДЧИТЬ 88-МЕ МІСЦЕ УКРАЇНИ В РЕЙТИНГУ ПРОЗОРОСТІ ПОДАТКОВИХ ВИТРАТ?

Introduction. The large absolute and relative volumes of tax expenditures in most countries that submit their reports to the Global Tax Expenditures Database, with insufficient transparency and heterogeneous quality of such reports, are convincing evidence of the need for close attention to them both by researchers and by governments and international organizations. The growing attention to tax expenditures at the international level is confirmed by the creation of the Global Tax Expenditures Database (GTED), and in 2023 – the ranking of countries in the context of the transparency of tax expenditures, measured according to the Global Tax Expenditures Transparency Index (GTETI), which aims to identify weaknesses in tax expenditures reports and direct efforts to eliminate them. Problem Statement. Ukraine belongs to the number of countries that submit their reports on tax benefits, which are losses of budget revenues (tax expenditures), to the GTED. Therefore, its reporting was subject to evaluation, which determined Ukraine's place in the tax expenditures transparency ranking. The purpose of the article is to familiarize the scientific community, government officials and policy makers in Ukraine with information on the tax expenditures transparency rating, as well as to reveal the reasons for the low quality of tax expenditures reports in Ukraine and to outline areas for their improvement. The methods of critical analysis, comparative and structural-functional analysis, analogies and theoretical generalization are used. Results. The article provides a detailed description of the GTETI and its five dimensions (parameters) that can be used to determine the quality of reports, as well as the results of ranking the EU countries and Ukraine according to the regularity, quality and scope of their tax expenditures reports. Ukraine took the 88th place in the ranking among 104 countries, having received 33,2 scores, which is 18,5 points below the average for EU countries. The country received the lowest scores – 3 and 4 – for the public availability of information on tax expenditures and for the methodology and scope of reporting, and the highest score – 12 – for the institutional framework. For the other two parameters – descriptive data on tax expenditures and tax expenditures assessment – Ukraine's indicators are not high, but do not differ significantly from the average for all countries in the ranking. The reasons for the low quality of tax expenditures reports in Ukraine in all parameters have been analyzed, which makes it possible to draw a conclusion that they need to be improved and the main directions for improvement are identified.

The online teaching design of software engineering courses to alleviate social anxiety among college students

BackgroundThe software engineering course is essential for cultivating the abilities of computer major college students. It is an introductory course for software majors. The design purpose of the online software engineering course is to improve students’ teamwork and hands-on abilities in certain aspects. Social anxiety disorder is a mental disorder characterized by fear of speaking or communicating in public. Nowadays, it is widely distributed among young people worldwide.Subjects and MethodsThis study focuses on 30 college students with social anxiety disorder from the School of Computer Science and Technology of the University of Electronic Science and Technology of China. The main direction of improvement is to improve team collaboration and hands-on skills and their software engineering courses. A 3-month experimental period is used, using the Anxiety Self Rating Scale (SAS). The social status of the tested college students is observed, and the survey results are statistically analyzed using Amos software.ResultsFrom the experimental results, it can be seen that team collaboration has a good effect on improving the symptoms of social disorders, with 70% of the tested college students experiencing varying degrees of improvement in their social skills, and another 30% are more resistant to exploring social media.ConclusionsThe focus of online teaching design for software engineering courses should be on innovation and time, which can alleviate the social anxiety disorder of college students and effectively improve their social skills.

SELF-EXAMINATION PROCEDURE OF AN EDUCATIONAL ORGANIZATION IN THE CONTEXT OF DIGITAL TRANSFORMATION OF THE EDUCATIONAL PROCESS: MAIN DIRECTIONS FOR IMPROVEMENT

SELF-EXAMINATION PROCEDURE OF AN EDUCATIONAL ORGANIZATION IN THE CONTEXT OF DIGITAL TRANSFORMATION OF THE EDUCATIONAL PROCESS: MAIN DIRECTIONS FOR IMPROVEMENT. The state policy in the field of education is aimed.

METHODICAL APPROACHES TO IMPROVING THE INFORMATION PROVISION OF OCCUPATIONAL RISK MANAGEMENT

The article presents the results of the analysis of the current state of information support of the labor protection management system in the aspect of transition to the introduction of risk-oriented approach. It is noted that the system of labor protection management, which was formed in accordance with the command-administrative principles of the planned economy, in today's conditions was not effective enough, so it needs to improve its information support. One of the shortcomings of the existing information support of labor protection management can be considered unresolved issues of integration of various information systems (IS) in the field of labor protection, designed to solve management problems, which does not allow to form generalized information bases, to conduct analytical data processing. Assessment of occupational risks requires systematic monitoring of enterprise performance indicators, provides for forecasting the dynamics of changes in these indicators, as well as taking into account other factors that potentially affect occupational risks. To automate the process of collecting and analyzing initial data, modeling and calculating the forecast of occupational risk, it is proposed to create a specialized monitoring information system. Given the need for significant financial costs for the implementation of this project, other approaches to improving information support are the gradual creation of separate subsystems of the monitoring system. The main directions of improvement of information support of occupational risk management are formed, in particular modernization of information systems at the state level and enterprise level is offered. The statistics accumulated during the operation of these systems can be used as initial data for occupational risk assessment and further development of sound preventive measures.

Анализ результатов микрохирургической поясничной дискэктомии, характеристика осложнений в раннем и отдаленном периоде: современное состояние вопроса (обзор литературы)

Технологии хирургического лечения грыж межпозвоночных дисков поясничного отдела позвоночника прогрессивно развиваются, при этом основным направлением совершенствования является стремление минимизировать травматичность операционного доступа, не снижая радикальность операции. До настоящего времени микродискэктомия является золотым стандартом в лечении дискогенных заболеваний пояснично-крестцового отдела позвоночника, и доказана высокая эффективность данного метода. Однако при сопоставлении результатов оперативных вмешательств по этой методике различных авторов выявлено их значительное расхождение: соотношение удовлетворительных и неудовлетворительных результатов, соотношение осложнений в раннем и позднем послеоперационном периоде. Эпидуральный фиброз является частой причиной синдрома неудачно оперированного позвоночника. В нашем исследовании представлен анализ 82 литературных источников, которые наиболее полно отражают частоту и структуру интраоперационных осложнений, возможных послеоперационных осложнений и формирования эпидурального фиброза.

An applicability assessment and sensitivity analysis of land use impact models: application of the LANCA model in site-specific conditions

PurposeIn this work, we study a land use impact model with the aim of obtaining spatially differentiated as opposed to default average characterisation factors. In particular, we study the application of LANCA®, a multi-indicator model with available country average characterisation factors expressing the alteration of the soil quality level of the current land use of one kind with respect to a reference situation.MethodTo this purpose, we use the LANCA® method documentation at a higher spatial resolution and apply all the required elemental steps. From a user perspective, we score the transparency of the method down to the basic methodological references and single out the source of errors that the user may incur when: (i) collecting the input data, (ii) selecting the appropriate soil/land classes and (iii) applying the individual calculation steps. For a greater insight, we couple the source of errors with a sensitivity analysis.ResultsIn the comparison between a site-specific test area and the related country default values, we obtained relevant discrepancies regarding the erosion resistance and the physicochemical filtration of the soil. For example, we find that the erosion resistance potential is −1.06 * 10−3 kg m2 a−1 locally while the country default value is 13.1. We explain differences through the sensitivity analysis and having analysed in depth the underpinned soil erosion equation and the critical steps for its calibration. Together with systematic errors, we find that the method generally implies 9 scarcely guided steps out of 42, and one-third of the basic methodologies are not fully explained or accessible. These factors make the results related to Biotic Production, Mechanical Filtration, Physicochemical Filtration and Groundwater Regeneration user dependent and — in this sense — difficult to replicate.ConclusionsFrom the analysis, we distil 7 main directions for improvement addressed to LANCA® and soil models especially in sight of a broader application of a regionalised life cycle impact assessment.

Organization and development of the ritual and funeral industry in Moscow

The demand for ritual and funeral services, which substantiates the importance of the development of the ritual and funeral industry for the Moscow is considered. It is noted that the legal basis for the organization of the ritual and funeral industry has ceased to correspond to the pace and level of its development, and a new version of the basic Federal law is currently being developed. Significant shortcomings in the organization of the ritual and funeral industry and the maintenance of burial places that hinder its development are revealed. From the point of view of the assessment of these problems, the main directions of improvement of this industry are determined, including: improvement of legislation, organization of an effective system of market activities, increasing the protection of citizens in the provision of ritual and funeral services.

Circular procurement management in the circular economy system

The article is devoted to the analysis of the possibilities of using the instruments of the circular economy. The article describes the theoretical and practical aspects of the circular economy. The article highlights the classical approaches to resource management in the system of a circular economy. Methods for managing the cyclicity of production and consumption are analyzed. Provides extensive explanations on how to manage production and consumption cycles. The main reasons that lead to the occurrence of resource losses are considered. The analysis of the basic tools and methods that can be applied in the implementation of the circular economy is carried out. The possibilities of obtaining benefits from the introduction of a circular economy are considered. The role of circular purchases in the system of circular economy is considered. The main directions of improvement in the circular procurement management system are determined. Critical aspects in the procurement management system have been identified. The analysis of the state of waste management in Ukraine has been carried out. The possibilities of using modern methods of circular procurement management have been analyzed. These are the classic circular procurement models. The main advantages of using circular procurement methods are proposed. Provided recommendations for further research in circular procurement management.

СОВЕРШЕНСТВОВАНИЕ СОЦИАЛЬНО-ПСИХОЛОГИЧЕСКОГО МЕХАНИЗМА УПРАВЛЕНИЯ ПЕРСОНАЛОМ РЕСТОРАНА

The article examines topical problems of improving the restaurant personnel management system by improving the socio-psychological mechanism of personnel management in the restaurant business. The purpose of this study is to develop recommendations for improving the socio-psychological mechanism of personnel management at CJSC "McDonald's". The article analyzes in sufficient detail the personnel composition of the McDonald's restaurant located in the Ganza shopping center in N. Novgorod. The main elements of the existing socio-psychological mechanism of restaurant personnel management were studied, the main directions of improvement were identified. In order to achieve high productivity, increase the profits of the organization, the management of the McDonald's restaurant was offered measures to strengthen the corporate spirit of the company's employees, namely: an increase in the number of celebrated traditional holidays, an increase in the number of events organized by McDonald's for restaurant employees, the organization of informal labor meetings collective. Also, recommendations were developed to improve the organization of the rep-session, used in "McDonald's", which include: implementation of positive advance advertising of each rep-session; increasing the frequency of the session up to 4 times a year; allowing employees to participate in the session no more than twice a year if there is a large number of applicants; providing a report on solving problems identified during the rep session.

Main directions of improvement of the process of investment attraction

this fast-changing world, conflicts of interest and rivalry between countries are growing. In such a difficult international environment, it is important to keep our country competitive in the region and in the world

УДОСКОНАЛЕННЯ ВИПУСКНОЇ РІДКОЇ ФОРМИ КАТIОННИХ БАРВНИКIВ І ЛАКІВ

Improved composition of final forms of cationic dyes and their mixtures in liquid form when mixed to expand the colors of such classes as azine, oxazine, acridine, triazole, triazine, benthiazole and polymethine with reduced foaming and increased resistance to storage of roses. The improved composition allows to expand the color range of mixed dyes for dyeing and printing of fabrics from polyacrylonitrile fiber with high quality indicators. Options for utilization of coke oven gas and resin components isolated from coal coking waste by synthesis of intermediates based on it for the synthesis of triarylmethane dyes are considered. The main directions of improvement of technology of their production for various areas of application are defined. The reactions of aniline, phenol, toluene and their derivatives, naphthalene from coke chemical resin with subsequent production of target dyes from yellow to blue and violet colors are shown. Physicochemical and technological features of the formed tungsten-molybdenum varnishes on the basis of cationic basic dyes are resulted.

Improving the Procedure of Monitoring the Higher Education Quality in Ukraine

The purpose of the article is to study the monitoring of higher education quality in Ukraine and to develop certain directions for improving its procedure. The authors have used the following scientific methods: dialectical, logical-legal, structural-functional, formal-logical modeling, analysis and synthesis. Based on research results, the main directions for improvement of monitoring procedure of higher education quality are outlined. The concept and features of monitoring as an administrative procedure in the field of higher education are defined. The general principles, main tasks and functions of monitoring the higher education quality are highlighted. The selected provisions of legal regulatory acts which declare the need to promote an adequate level of higher education quality, its monitoring and evaluation are presented. It is asserted that nowadays there is actually no system of monitoring higher education quality in Ukraine. Regarding the analysis of current legislation provisions of Ukraine in the field of higher education, as well as accepted scientific approaches to determining the implementation structure of monitoring procedure of higher education quality, three of its general phases are distinguished. These phases are as follows. I. Preparatory phase, which involves the implementation of a series of appropriate actions, combined into the following main stages: initiating the monitoring procedure; monitoring planning; development of monitoring technology. II. Practical phase, which includes the following main stages: preparation of selected research participants; conducting research. III. Analytical phase, consisting of the following stages: information processing; recommendations development; adjustment and control; research results publishing. It is indicated that each of these phases is a relatively independent and complete part of the procedure, which in turn consists of certain stages, each of which fulfills the corresponding intermediate purposes directed at solving the tasks of this administrative procedure phase.

DEFINITION OF A SEAFARER’S REMUNERATION IN COLLECTIVE AND LABOR CONTRACTS

The article stipulates that contractual regulation of wages is carried out when concluding collective agreements and agreements of all levels, ie legal regulation of seafarers ‘wages is determined not only in individual employment agreements (seafarers’ contract), but also in collective ones. Regulation of seafarers’ labor according to an individual agreement specifies the legal norms established by the state where by local method shipowners develop more specific, detailed conditions of remuneration on the basis of norms and indicators established centrally in the collective agreement. At the same time, these contractual norms help to increase the level of benefits and guarantees provided by law to seafarers, both at the international and national levels. They are aimed at creating, forming maritime rules of conduct of a particular vessel by filling gaps in the law or establishing specific rules that complement and specify the provisions of applicable law. It is concluded that in the process of reforming labor relations on wages plays a significant role in improving the mechanisms of state and contractual regulation. The main direction of improvement is to achieve the optimal relationship between these two mechanisms. In recent years, the above regulatory mechanisms have been ignored by legal science and studied mainly by economists, which has created gaps in the study of legal methods and methods of regulating wages and largely led to deviations at the present stage from the basic principles of legal regulation. Therefore, these two main mechanisms for regulating wages: state and contract have become very relevant for more than a century of existence and require detailed study and streamlining in a modern way. The importance of state regulation of wages is not in the issuance of a large number of laws, but in their economic feasibility, social orientation and effectiveness, as wages should be based on real financial capabilities of the country, ensuring the balance of interests of all segments of the population.

ACCOUNTING ORGANIZATION AND ALLOCATION OF PRODUCTION COSTS ON METALLURGICAL ENTERPRISES

Introduction. Features of reforming the accounting system in budgetary institutions, current problems of the transition period and ways to solve them are considered. An analysis of the gradual reform of the accounting of public sector entities. It is determined that the current conditions of the budget system of Ukraine are characterized by the presence of a number of problematic issues in the organization of accounting for budget execution and evaluation of the effectiveness of the use of funds in budgetary institutions. It is established that the reform of the accounting of public sector entities associated with the introduction of NP (S) BODS from January 1, 2017 is only the current stage and requires a comprehensive analysis of the effective use of budget funds of general and special funds. It is noted that the analysis of the effectiveness of the use of budgetary institutions will provide complete information about the real economic condition of the organization, identify unused internal reserves for further development and ensure more efficient targeted use of state and own allocations. The object of the study is the financial statements of KZ «NVK G24» in the Dnipropetrovsk region. It is proposed to use management accounting and analysis in order to carry out a step-by-step analysis of the effective use of funds. An algorithm for a comprehensive analysis of the receipt of funds, revenues and expenditures of the budget institution has been developed. Management analysis is considered as part of the management accounting system and as part of economic analysis. The main directions of improvement and modernization of accounting in budgetary institutions of Ukraine in order to ensure absolute openness and transparency of accounting are considered. It is established that the managerial analysis of the efficiency of the use of funds is a necessary component of effective management of the public sector entity. Purpose. To analyze the implementation of the Strategy for reforming the accounting system in the public sector and the development of stages of implementation of management accounting by public sector entities on the example of the Municipal Institution «Educational Complex № 24» in Kamyanske in Dnipropetrovsk region. Method (methodology). Method of system analysis, methods of causal analysis, tabular method, time series, relative indicators. Results. The result of the research is a theoretical generalization and practical recommendations for methodological aspects of the application of management accounting and analysis of non-profit organizations by analyzing the effectiveness of the use of funds from the special fund.

Ecology of the Western region in Kazakhstan: state and main directions of improvement

This article examines the environmental problems of the Western region in the Republic of Kazakhstan. The authors emphasize that for many decades the oil fields of Kazakhstan have developed mainly a raw material management system with extremely high technogenic loads on the environment. It is noted that for Kazakstani economy, oil and gas production and especially their export play a key role in generating income and growth within the gross product. At the same time, the authors point out that the impact of the oil and gas field on the environment in recent years has been characterized by its intensity, diversity and significant scale. The issue of developing new hydrocarbon raw materials deposits is considered, which is accompanied by geological exploration, drilling and construction works, laying of pipelines and roads. The authors come to the conclusion that a strong anthropogenic impact on all components of the environment causes an active change in the chemical and physicochemical properties of the soil, disrupts the hydrological regime of territories, leads to impoverishment and changes in the species composition, structure and productivity of phytocenoses, a reduction in the spatial distribution and number of animal populations. In conclusion, the authors put forward a number of fundamental tasks for solving environmental problems of the industry.

The Peculiarities of the Budgetary Policy of Georgia and the Directions of Improvement in Association with EU

The work deals with the role of budgetary policy on socio-economic development of the country, the practical significance of budgetary policy improvement, the peculiarities of program financing, the problems of rationalization of budget resources, the existing reality and the main directions of improvement the effectiveness. The aspects of research are compared to the advanced international practice. The research is focused on the problems and the anti-rational usage of budget funds in the budgetary process, the peculiarities and efficiency of forming the program budget, the problems in the formation of expected results and budget performance indicators of the programs/sub-programs.

Microturbine power plant for utilization of the heat of exhaust gases of internal combustion engines

The article is devoted to the investigation and development of microsteam turbine unit of the LPI design for utilization of heat of exhaust gases of internal combustion engines. This installation will reduce the world carbon dioxide emissions, as well as add useful power for the needs of the consumer. Efficiency and environmental friendliness of the engine will increase. The article discusses development of the main directions of improvement of high-loaded steps of LPI, expansion of modern outlooks on the directions of MRI development and the use of LPI steps in the systems of heat recovery of exhaust gases of the internal combustion engine. The possibility to utilize the heat of exhaust gases of internal combustion engines by means of a turbine unit and the subsequent receipt of additional useful capacities are investigated in many developed countries of the world. Germany, Sweden, Japan, PRC and other leading countries in the automotive industry are intensively conducting works in this direction. The results of such studies have already found application in some freight cars. In the Russian market, this type of turbine is spread very weakly. Turbine unit behind the internal combustion engine works in conditions of low volumetric consumption of the working fluid, which leads to a decrease in the heights of the flow parts of the guides and working grids, because of which the relative gaps in the seals increase. This leads to the growth of leakage of the working fluid. On the other hand, a high degree of pressure reduction when choosing single-stage turbines leads to supersonic

Deoffshorization of economy of the Russian Federation: evolution of approaches and main priorities of the present stage

In recent years in the Russian economy a number of actions for deoffshorization was held, in particular, there was developed a legislation on government procurement and also about activity of the controlled foreign companies. At the same time, there is a num- ber of the problems connected with improvement of an economic situation in the country, amnesty of the capital and further improvement of currency, customs and tax control. In the article are analysed the main directions of improvement of a regulatory framework of deoffshorization, feature of its development in the conditions of economic sanctions and also are proposed measures for improvement of deoffshorization taking into account increase in transparency of offshore schemes, extents of disclosure of tax information and improvement of investment climate of the country. The author came to a conclusion that it will be possible to speak about effective deoffshorization when the fiscal and monetary authorities will not proceed the policy at that business in our country is unprofitable and unprofitable. A barrier is also that in Russia there are no equal conditions of the competition in respect of conducting business activity to foreign countries. Therefore the policy deoffshorization has to be connected with creating favorable conditions for development of small and medium business.

The Institute of the Ombudsman for the Rights of Indigenous Peoples in the Constituent Entities of the Russian Federation: Main Directions for Improvement

The paper has investigated the human rights activities of the State authorities of the constituent entities of the Russian Federation in the context of small indigenous peoples as persons having constitutional and legal status and a higher level of guarantees than ordinary citizens have because of their paucity. The author questions the independence of local laws from the State authorities of the constituent entities of Russian Federation using comparative analysis of regional laws of the Republics of Buryatia, Sakha (Yakutia), Kamchatka and Krasnoyarsk Regions with regard to appointment of ombudsmen to their offices, remuneration and financial support from regional budgets. The circumstances under consideration together with the lack of uniform approaches to the scope and nature of the functional instruments of authorized persons have served as the basis for the development of recommendations to coordinate their activities, to adjust the legal framework of the constituent entities of the Russian Federation in terms of requirements for applicants, and the scope of powers assigned to enforce human rights potential that are of practical importance and can be used by the authorities in in their rule-making work.

Quantum Mechanical and Molecular Mechanics Modeling of Membrane-Embedded Rhodopsins.

Computational chemistry provides versatile methods for studying the properties and functioning of biological systems at different levels of precision and at different time scales. The aim of this article is to review the computational methodologies that are applicable to rhodopsins as archetypes for photoactive membrane proteins that are of great importance both in nature and in modern technologies. For each class of computational techniques, from methods that use quantum mechanics for simulating rhodopsin photophysics to less-accurate coarse-grained methodologies used for long-scale protein dynamics, we consider possible applications and the main directions for improvement.