Traektoria Nauki
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    Campaign Strategy through Social Media to Improve Brand Personality of Mataram Regional Head Candidates in 2020 in a Campaign During the Covid-19 Pandemic Era

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    This study aims to determine campaign strategies through social media to improve the brand personality of regional head candidate pairs in the 2020 Mataram regional head election. The method used in this study is qualitative with a content analysis approach. The object of this research is a Facebook social media account used by regional head candidates in conducting campaigns in cyberspace and has been officially registered by the spouse of the regional head candidate to the election commission of Mataram. The pattern of data analysis used is ethnographic, namely from the records of the interview results of the winning team and from electronic data in the form of the Facebook status of each pair of regional head candidates then coding, categorization, or classification is then compiled systematically and then themes are compiled based on the results of the data analysis. The results of this study show that campaign strategies through social media can be an effective tool to improve the brand personality of a candidate for regional head in campaigns in the era of the Covid-19 pandemic. By utilizing social media with the right strategy, candidates for regional heads can build a positive image, increase public trust, and strengthen the brand personality of each pair of candidates for the Mataram Region

    Впровадження цифрових технологій у податкову сферу: зарубіжний досвід та перспективи для України у боротьбі з тіньовою економікою

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    Based on a comprehensive systematic analysis of Ukrainian and international legislation in financial, economic and tax policy, the article examines the prospects for introducing digital technologies into the tax sphere, allowing for an effective fight against the shadow economy. After all, shadow economic processes pose a threat to the stability of the national economy and the financial activities of the State, reduce the amount of budget revenues, and impede the synchronised and balanced development of all sectors of the economy.The methodological basis of the study is the dialectical method of scientific knowledge of social and legal phenomena in their interconnection and interaction. The reliability and validity of the results obtained are achieved through the use of a set of general scientific and private scientific methods. Among the available scientific methods of cognition, the study is based on the following: systemic and structural, statistical, historical, analysis, synthesis, induction, deduction, abstraction, observation and comparison. Private scientific methods include comparative legal, formal legal, technical legal and content analysis of legal documents. These methods contributed to the study of tax regulation as a tool for combating the shadow economy, considering the correlation between theoretical and practical tax law problems.The subject of the study is the legal provisions governing the prospects for introducing international digital technologies into Ukraine's taxation to combat the shadow economy. The author analyses the possibilities for the digitalisation of tax administration in Ukraine based on the example of European Union countries. The use of digital technologies in tax administration to combat the shadow economy is studied. The correlation between different tax strategies of the EU member states is made. The stages of improvement of the digital tax environment are summarised as follows: Monitoring, development of new services, creation of incentives for engaging taxpayers in digital interaction, and retention of taxpayers in the digital environment.It is also substantiated that digitalisation involves improving the tax sphere and increasing the efficiency of law enforcement activities of tax authorities, which contributes to the withdrawal of funds from the shadow economy.У статті на основі комплексного системного аналізу українського і міжнародного законодавства у сфері фінансової, економічної, податкової політики, розглянуто перспективи впровадження цифрових технологій у податкову сферу, що дасть змогу вести ефективну боротьбу з тіньовою економікою. Адже тіньові економічні процеси є загрозою стабільності розвитку національної економіки, фінансової діяльності держави, знижують розмір бюджетних надходжень, перешкоджають синхронізованому та збалансованому розвитку всіх секторів економіки. Методологічною основою дослідження є діалектичний метод наукового пізнання соціальних і правових явищ в їх взаємозв’язку та взаємодії. Достовірність і обґрунтованість отриманих результатів досягається за рахунок застосування комплексу методів загальнонаукових та приватно-наукових. Серед загальнонаукових методів пізнання в основу дослідження закладені: системно-структурний, статистичний, історичний, аналіз, синтез, індукція, дедукція, абстрагування, спостереження та порівняння. З приватно-наукових методів – порівняльно-правовий, формально-юридичний, техніко-юридичний та контент-аналіз юридичних документів. Використання зазначених методів сприяло дослідженню податкового регулювання як інструменту боротьби з тіньовою економікою, з урахуванням співвідношення теоретичних та практичних проблем податкового права. Предметом дослідження є правові норми, що регулюють перспективи впровадження міжнародних цифрових технологій у сферу оподаткування України по боротьбі з тіньовою економікою. Проаналізовано перспективи цифровізації податкового адміністрування України на прикладі країн Європейського Союзу. Досліджено використання цифрових технологій у податковому адмініструванні як інструменту протидії тіньовій економіці. Проведено співвідношення між різними податковими стратегіями країн-членів ЄС. Узагальнено етапи удосконалення цифрового податкового середовища: моніторинг, розробка нових сервісів, створення стимулів для залучення платників податків у цифрову взаємодію, утримання платників податків у цифровому середовищі. Також обґрунтовано, що цифровізація передбачає вдосконалення податкової сфери, підвищення ефективності правозастосовної діяльності податкових органів, що сприяє виведенню коштів із тіньового обороту

    Audience Perception of the Influence of Government Ownership of NTA on Journalism of Truth, Fairness and Balance: A Study of Residents of Owerri Metropolis, Nigeria

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    The paper investigated the audience's perception of the influence of government ownership of NTA on the principle of truth, fairness and balance. The media ownership theory and the social responsibility theory served as the theoretical underpinnings for the study. The study used a mixed method design, including an in-depth interview for the qualitative data and a survey for the quantitative data. The Wimmer and Dominick online sample size calculator was used to determine a sample size of 384 from the population of 555,500. Data was collected using a questionnaire and interview guide. Multi-stage and purposive sampling procedures were used. The results showed the respondents' high knowledge of the journalistic principles of truth, justice, and balance in news reporting. The respondents have a negative perception towards government ownership of NTA and the practices of the journalists regarding truth, fairness, and balance in news reportage, as the ownership affects the practices of journalists in upholding the principle of truth, fairness, and balance in news reportage. The study further revealed that the respondents perceive that the influence of government control of NTA limits the freedom of the press, which is against the ethics and demands of professional journalism. The paper concluded that when news stories are written and framed in the interest of the owners rather than the public interest, it kills journalistic ethics and professionalism as well as the social responsibility role of the media

    On English borrowings in the language (based on German and Azerbaijani)

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    Статья посвящена изучению английских заимствований в лексическом составе двух разноструктурных языков ― немецкого и азербайджанского. Рассмотрены вопросы проникновения английских заимствований в языки в процессе исторического развития и непосредственного контакта. В работе приводятся разные дефиниции понятия заимствования в интерпретации лингвистов как в современном языкознании, так и в германистике, и в азербайджанском языкознании. Указывается, что современные глобальные информационные технологии практически полностью базируются на английском языке. Использованы описательный и сравнительный методы исследования. Выявлено, что тема «англицизмов» является пристальным объектом исследования в академических и общественных кругах на протяжении последних нескольких десятилетий и рассматривается с самых разных точек зрения. В то время как одни лингвисты видят только отрицательные стороны англицизмов, другие пытаются объективно и научно исследовать «волну англицизмов» и представить ее в перспективе, сравнивая с прошлыми фазами влияния иностранного языка. В результате анализа состояния проблемы заимствований в лингвистике, а конкретно, в азербайджанском и немецком языках, можно прийти к такому глобальному заключению, что ни oдин функционирующий язык не остается неизменным c тeчeниeм вpeмeни. Словарный состав любого языка в результате обогащения его путем заимствования, находится в перманентном движении и изменении. А непрерывное развитие языка является одним из главных и основных условий существования любой языковой системы.The article studies English borrowings in the linguistic composition of two differently structured languages - German and Azerbaijani. The questions of penetration of English borrowings into the languages in historical development and direct contact are considered. Different definitions of the concept of borrowing in the interpretation of linguists in modern linguistics, Germanic studies, and Azerbaijani linguistics are given in the paper. It is pointed out that modern global information technologies are almost entirely based on English. Descriptive and comparative methods of research have been used. It is revealed that the topic of "anglicisms" has been a close object of study in academic and public circles for the last several decades and is considered from a variety of points of view. While some linguists see only the opposing sides of Anglicism, others try to objectively and scientifically investigate the "wave of Anglicisms" and put it in perspective, comparing it with past phases of foreign language influence. As a result of analysing the state of the borrowing problem in linguistics, specifically in Azerbaijani and German languages, we can come to the global conclusion that no functioning language remains unchanged over time. The vocabulary of any language, as a result of its enrichment by borrowing, is in permanent movement and change. Continuous language development is one of the primary and essential conditions for the existence of any language system

    An appraisal on the Role of Technology in Modern Education, Opportunities and Challenges

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    The influence of technology in modern education is a transformative force that has changed the learning and teaching process in contemporary education. This study investigates several aspects of the impact of technology on education, with emphasis on both the opportunities and challenges it presents. Technology's benefits in education have shown that accessibility and diversity in education have risen in rapid technological growth due to digital resources and personalised learning possibilities. The implication showcases that technology would better enhance an inclusive education that accommodates diverse learners and ensures interactive learning, bearing in mind the global connectivity of technology. Despite technology's immense possibilities and benefits in modern education, it should be managed appropriately to avoid challenges such as privacy and security concerns and ethical and societal considerations. There is a need for strategic planning, strong policies, and professional development to ensure the closing of digital gaps within education to exploit the potential of technology while tackling its related issues

    The Concept of "Fire" and Azerbaijani Folklore

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    The concept of "fire" in Azerbaijani folklore is a complex and multi-dimensional symbol with significant cultural, spiritual, and historical meanings. Fire is portrayed as a natural phenomenon and a potent symbol associated with life, death, purification, danger, and protection. The article explores how fire is depicted in Azerbaijani folklore, focusing on its metaphorical and literal representations in myths, fairy tales, proverbs, and songs. Fire's symbolic role extends to its use in rituals, particularly during the Novruz holiday, where it represents renewal, purification, and spiritual protection. The research emphasises fire's protective, purifying, and regenerative functions, examining how it shapes the worldview of the Azerbaijani people. The study also highlights fire's connection to individuals' internal struggles, symbolising destructive and life-giving forces. Through a detailed exploration of fire's role in folklore, this article offers insights into its enduring cultural significance and impact on Azerbaijan's social and spiritual life

    The Influence of Political Advertising on the Voting Patterns of Rural Residents in Electoral Processes: A Study on the Role of Radio Campaigns

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    The study was conducted to determine the extent to which radio political campaign messages influence voters' behaviour during elections. The study also examined the influence of other political campaign techniques used by political parties to influence voters' decisions in their favour. The study determined whether frequent exposure to both pro and against candidates' radio political campaign messages influenced voters' decisions on election day and also investigated the extent of the influence of opinion leaders among voters during elections.The study examined the descriptive survey; the sample population was 400 respondents who were residents in a random sampling technique in Lagos. The instrument used for the data analysis was frequency count and simple percentage. Findings from the study show that radio in Nigeria helps in political participation by motivating citizens to vote and be present for manifesto reading, unbiased in their choice of candidates, etc. It encourages people to attend rallies and be informed about the decision-making process, which is very important in the electoral process.In summary, this study sheds light on the impact of radio political campaign messages and other campaign techniques on voters' behaviour during elections. It underscores the importance of radio in promoting political participation, unbiased decision-making, and informed choices among voters. However, caution should be exercised to avoid negative influences such as sentimentalism, ethnic bias, and religious bigotry, which can undermine the integrity of the electoral process and harm society

    In Light of Climate Change Threat: Does Increased Funding of Meteorological Services Offer a Solution? An Accounting Perspective

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    This study explores the interplay between climate change, land degradation, and the potential of increased funding for meteorological services to enhance global climate resilience, framed within an accounting perspective. Land degradation due to climate change has far-reaching ecological and economic implications. This research investigates the relationship between monetary investments in meteorological services and their efficacy in predicting and mitigating climate-related hazards. Employing a comprehensive methodology, the study analyses existing literature, gather data from national meteorological agencies and uses quantitative research methods to assess the impact of funding on meteorological services. The findings bear implications for policymakers, offering insights into the benefits of heightened financing for meteorological infrastructure. By providing an innovative examination of climate change through the accounting lens and addressing a crucial gap in knowledge, this study contributes to the discourse on climate resilience and sustainable practices, advocating for a more resilient future

    Effect of Physical Characteristics on Resident Satisfaction in Medium Density Area of Kaduna Metropolis, Nigeria

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    This study aimed to determine ways to reveal the significant association in Kaduna between a resident's physical features and housing happiness. The study used a quantitative approach. A questionnaire was created and mailed to 126 Household Heads, and 94 replies were received. Households were questioned using systematic random sampling to obtain socioeconomic characteristics and housing satisfaction data. The data was examined with descriptive statistics and a linear regression model using SPSS to investigate the effect of factors. According to the findings of the study, physical features have a significant impact on home happiness in the studied area. Toilet facilities, rendered and painted walls, tiles, an efficient kitchen, no finishing wall, electricity, and a generator as a substitute option for lighting a kitchen without modern facilities, concrete and a pit toilet are several variables that influence residents' satisfaction, according to the study. It was also revealed that restroom facilities, rendered and painted walls, and tiles had the highest mean score. The government was advised to provide the deficient communal facilities and repair the decaying ones as soon as possible. Proper regular management of social facilities needs to be implemented to promote residents' satisfaction in the area under investigation region

    Development and Assessment of AppStay: A Web-Based Room, Dorm and Apartment Reservation System

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    This study aimed to develop and assess a web-based room, dorm, and apartment reservation system known as AppStay. A developmental research design was utilized, involving 50 respondents, including IT experts, students, and owners of various accommodations in Sumacab Este, Cabanatuan City, Philippines. By employing the modified waterfall model, the researchers successfully developed the system. The assessment of AppStay's technical aspects revealed a high level of acceptability, as indicated by the positive evaluations conducted by IT experts. Additionally, the study found the system to possess highly favourable qualities in terms of usability. These results demonstrate the suitability of AppStay for use within the local context of the study. However, the researchers provided several recommendations to enhance the system's usability and performance. In conclusion, the development and assessment of AppStay yielded promising results, highlighting its potential as an effective web-based reservation system. Continued efforts to improve its usability and performance will contribute to its long-term success and enhance the overall user experience

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