Independent Journal of Management & Production
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Metabolism, productive performance of bright breeds of lacquer for feeding in the diet of aquaculture supplements
Get PDFThe paper examines the search and development of effective ways to reduce the proportion of grain in feed due to non-grain raw materials and partial or complete replacement of such high-value ingredients as animal proteins, fats, phosphatides, macro-and micronutrients and vitamin-mineral premixes through the use of natural resources of the local raw material base. The main nutrients contained in the protein-mineral supplement of the Dniester River indicate its unique, natural multicomponent composition, so it can be widely used, in particular, as a source of protein, amino acids, vitamins, macro-and micronutrients and possibly others. biologically active substances not yet identified by us. It was found that the brightness of the experimental groups in terms of live weight slightly exceeded the animals of the control group. Bright experimental groups made slightly better use of feed nutrients. Feed costs per 1 kg of live weight gain, they were 6.5-8.4% lower. When feeding the bright research groups aquaculture of the Dniester River, there is a tendency to increase the strength of their wool. The inclusion of aquaculture additives in the feed helped to increase the concentration in the blood of bright experimental groups of hemoglobin by 0.13-0.38 g (P> 0.05) compared with the control, which indicates an increased level of redox processes in the body. Moreover, the highest content of hemoglobin (12.01 vs. 11.63 g%) was observed in the blood of bright IV experimental group, in the diet of which was compound feed with the inclusion of 15 wt.% Additive. However, the difference in this indicator between the animals of the IV experimental and I (control) groups (0.38 g%) is statically unlikely (P> 0.05)
Bone modeling for customized hybrid biological prostheses development
Get PDFFaithful modeling of the femur accounting for bone distribution and material orthotropic behavior is presented. In this study, a biofidel femur Finite Element Model (FEM) has been developed from Computerized Tomography (CT) scans using a specific combination of software’s to correctly represent bone physiology and structural behavior. Proper identification of trabecular bone arrangement and distribution in the proximal diaphysis enabled modeling and definition of material properties. The faithful femur model proposed allows us to correctly account for non-isotropic properties to the proximal end explaining the critical structural role played by trabecular bone that should be taken into account in the design of a new innovative prosthetic system
System analysis and information system development for a smart grid
Get PDFBecause the systemic model of any organization is organized by matching an operating system and a decision system through an information system, the implementation of the information system and the effectiveness of its exploitability is an unavoidable operation. Indeed, its modeling allows us to have a tool of analysis and assistance in decision-making. The purpose of this paper is to present an application of a system approach based on the OOPP method for modeling an information system of an industrial company
Organizational and personal factors affecting the career development of higher education administrators: foundation university sample
Get PDFStudies about higher education management tend to ignore the analysis of career development of higher education administrators and the factors affecting their decision to accept or not to accept the position. However; the factors affecting the administrators to accept the position not only determine their management styles but also affect the quality of education. The purpose of this study is to examine the organizational and personal factors affecting the career development of higher education administrators. Organizational factors include economic and political/ideological factors whereas personal factors include educational, sociological and physiological/psychological factors. Qualitative research design was chosen in conducting this study. An interview form with 5 related questions was used. Within this context, 14 head of department from 3 foundation universities in Turkey who worked during 2017-2018 school year constituted the study group, interviews were made. According to results revealed by the study, while political/ideological, educational and physiological/psychological factors affect the career development of higher education administrators, economical and sociological factors do not affect their career development
Econometric evidence on happiness and its determinants among rice farmers in leyte, Philippines
Get PDFThe study investigated the influence of socio-economic factors on rice farmers' subjective well-being in barangay Tabunok, Hilongos, Leyte, Philippines. A face-to-face interview was conducted among 177 randomly selected rice farmers and 50 purposive samples of wage workers for comparison. Descriptive statistics and econometric modeling was used to examine the determinants of happiness in farming. Results show that the farmers’ actual happiness is significantly lower than the expectations. Knowledge, skills, health, and farm owner make them more competent than the other farmers and increase their happiness level. An increase in income leads to an increase in household assets, giving benefits and comfort to the family and directly influencing their well-being. Furthermore, results reveal that farmers’ level of happiness is significantly lower compared to wage workers. Also, farmers are negatively affected by the price increase of agricultural inputs and low harvested output prices in the country.
 
Financial support of territorial communities of Ukraine in the context of decentralization
Get PDFThe experience of the countries of the European Union shows that the driving force behind their social and economic development is local self-government, in Ukraine it is territorial communities. Decentralization reform should ensure that local governments are able to independently resolve all local issues with their own resources. The problem of financial provision of territorial communities is of particular relevance in the context of financial instability in the country. The methodological basis of the study was: a systematic approach - for the theoretical definition of the essence of the financial support of territorial communities and their assessment; methods of comparative analysis and synthesis - to identify patterns of financial support and the structure of budgetary resources of territorial communities; statistical methods for assessing the effectiveness of financial support for territorial communities; graphic - to display the main trends in the formation of monetary resources of territorial communities. To analyze the dynamics of financial provision of TC in Ukraine, statistical data for the last 5 years were used. The article considers the impact of decentralization on the financial support of territorial communities. Its advantages and disadvantages are determined. The filling of local budgets in Ukraine in the conditions of decentralization is analyzed. It was studied that own revenues of local budgets have been constantly growing during 2016-2020, which positively characterizes the introduction of decentralization. Although, compared to 2019, the total revenues of local budgets reduced due to a decrease in transfers from the state budget. The dynamics and structure of interbudgetary transfers in 2016-2020 are analyzed. The mechanism of equalization and receipt of basic subsidies is considered. The main sources of formation of incomes of local budgets are determined. The importance in the structure of incomes of territorial communities of the tax on the income of individuals is noted. An evaluation model of the sufficiency of financial support for territorial communities is considered and a ranked series of territorial units is constructed. The problems of the financial support system for territorial communities due to the existence of post-conflict and temporarily occupied territories are identified. Directions for improving the financial provision of territorial communities are proposed and alternative sources of funds for the budgets of territorial communities are considered
Electronic settlements in the enterprise and their accounting and information support
Get PDFThe aim of the study was to analyze the prospects for further improvement of electronic settlements, digitalization of non-cash payments in business in the international and Ukrainian markets of payment services, information and accounting support of electronic settlements and development of proposals for their improvement. The study used the historical method to periodize the development of electronic computer technology in the field of electronic settlements and electronic settlements; comparative analysis - to establish the degree of digitalization of non-cash payments in Ukraine, other countries and continents; method of scientific abstraction, statistical and logical methods - for generalization and registration of electronic calculations, their documentation and display in the accounting and information system of the enterprise. As a result of research, the definition of electronic settlements was clarified and it was proposed to introduce the concept of "electronic settlements" in accounting terminology. The genesis of the introduction and development of electronic settlements between business partners is studied. Possible formats of electronic settlements between market participants are substantiated. Options for e-commerce and settlements in the form of separate blocks are presented, each of which differs in a special way of making electronic settlements and registration of transactions in the accounting system. The use of unified forms of standard documents is proposed, which would serve as a legal basis for making entries in the system of accounting and reporting. The practical implementation of these recommendations will allow businesses to choose a profitable option for electronic settlements and display electronic settlements in the accounting and reporting system. Further research requires a procedure for documentary or undocumented confirmation of electronic settlements and electronic settlements
The Fight for vaccine diplomacy in the global world of IPR and trademarks
No full textThe article aims to shed to light on the topic of vaccine diplomacy and the role of IPR and trademarks in vaccine crisis. The research design is explanatory. The data collection methods and the data analysis methods have been discussed. The quantitative analysis has shown that the “regression model” was insignificant as the higher prices of the vaccines allowed the countries to enjoy the profit as the imposition of IPRs forces the poor countries to buy from the “developed countries”. The qualitative analysis tends to show the imposition of IPRs creates barriers for the less developed countries to have vaccines
Management of agricultural business in war conditions: features of accounting and taxation
Get PDFThe publication is devoted to the development of recommendations for agricultural enterprises on the accounting of special operations to ensure the management function under martial law. The main problems of business production, which are the result of Russia's military aggression against Ukraine, are highlighted. The article summarizes the features of information support for the needs of management in martial law. The expediency of liberalizing the requirements for primary accounting for the special period is substantiated, which will allow adapting the documentation system to the specifics of organizing business processes under martial law. The main changes in the organization of labor relations and accounting for payments to employees are indicated. The procedure for taxation of charitable assistance is reflected, considering changes in the current legislation, the procedure for assessing charitable assistance, and a methodology for its accounting when providing and receiving is proposed. An algorithm for providing state assistance to small and medium-sized agricultural producers through the compensation of the interest rate on attracted loans has been studied, and a method for accounting for such assistance has been proposed. It is singled out as a specific object of accounting, the property of enterprises, which, due to its territorial location in the zone of active hostilities, in the zone of temporary occupation or other negative factors of the influence of the war, has become unuseful. It is concluded that the procedure for determining the amount of the expected recovery of an asset and losses from reducing its applicability, which is given in NSA No 28, cannot be applied in the event of the destruction of property (full or partial) and due to other negative factors of war impact. Such an assessment procedure should be determined by the state centrally, considering current wastage and losses from lost profits in the future; the procedure for accounting for the loss of utility of such property is proposed. The possibilities of tax management of agricultural enterprises to change the taxation system under martial law have been studied and methodological modes of reflection in the accounting of calculations for a single tax of payers of the 3rd group are offered
Guerrilla marketing tools in financial service organizations
Get PDFThe article analyzes the concepts of guerrilla marketing, guerrilla marketing advantages and disadvantages, the guerrilla marketing tools, and marketing in financial institutions. The purpose of the article is to evaluate the tools of guerrilla marketing in financial institutions. Guerrilla marketing is a powerful tool to influence consumer behavior, stimulate sales, do non-traditional advertising, promote competition, meet consumer needs, raise awareness of a product or service, and creative advertising for which a certain budget is required. Guerrilla marketing is based on creativity. Guerrilla marketing is a quick way to promote a brand. Guerrilla marketing doesn't require a lot of investment in an effective marketing campaign when imagination, energy, creativity, time and information suffice. Guerrilla marketing benefits small businesses. Guerrilla marketing requires a small investment to reach the target audience. During guerrilla marketing, people are involved in, or become participants in, guerrilla marketing. Information will be available in a short time. Guerrilla marketing builds strong customer relationships. It is shown that the benefit comes to the consumer, not the business. Guerrilla marketing usually promotes an unusual way of remembering a company’s brand, product, or service deep in customers ’minds. Guerrilla marketing is one of the most innovative practices that can be used to effectively educate consumers about a brand and its benefits. It uses the least amount of money to reach customers, emphasizes creativity and a long-term vision to make a lasting impact on consumers. The article examines guerrilla marketing, which has several key tools for market exposure: a one-on-one offer, which is one of the oldest ways to increase sales - just a casual person trying to sell a product, this method is effective and beneficial in that you can interact with potential customers about their needs and approach to the product; another tool used is a business card, which we can use as a promotional tool, because on the second side of the business card you can briefly describe the services provided, product benefits and other useful information, the next step is to write personal letters to offer and provide your services, and letters or calls should be as individual as possible; the last step could be simply advertising, as there are many online advertising portals where you can place ads for free, so you should take advantage of that. It is emphasized that such tools can be effective because people who read such ads are usually already looking for a similar product. The aim of the research is to investigate the methods and practice of using guerrilla marketing tools in financial services organizations. The paper is based on analysis of scientific literature and case studies. The study includes an analysis of the theoretical literature as well as a case study and comparative analysis. Therefore the key to guerrilla marketing is to become an effective tool in a highly competitive environment where consumer behavior is rapidly changing as a by-product of technological advances and the contemporary internet media. Moreover guerrilla marketing in the financial sector is a marketing technique that creates enthusiasm and engagement with the target audience. Financial guerrilla marketing really sets it apart from traditional forms of marketing - it focuses on a smaller market segment and the smaller budgets needed to run a successful campaign. In addition, advertisements for guerrilla financial services are acceptable. Random outdoor marketing is non-standard outdoor advertising. Ambient advertising is placed on street manhole covers, cranes, pizza boxes, free postcards in bars and elsewhere. All of this is somewhat unusual