: A text is negative, positive, or neutral to identify that, the sentiment analysis engine Learning and Natural Language Processing uses. Two main approaches rule-based and automated Sentiment analysis. Logistic regression is a good model because it is even on large datasets Trains quickly and is very strong and provides results. Other good model choices include SVMs, Includes random forests, and naive bays. Sentiment analysis is sentiment mining Also referred to as, it is natural language (NLP) approach to processing, which is a Identify the emotional tone behind the text shows. About a product, service, or idea to determine and categorize concepts This is a popular way for companies. Feeling Analysis is performed Words as positive, negative, or neutral Text analysis and natural language for classification Using methods that use processing. It's about companies branding their customers an overview of how they feel allows for getting. Sentiment analysis is an analytical technique which to determine the emotional meaning of communication Statistics, Natural Language Processing, and Machine Learning and uses learning. Company's Customer messages, call center contacts, online Reviews, social media posts, and other content they use sentiment analysis to evaluate. Repustate's sentiment analysis software can discover the sense of slang and emoji’s, and is the sentiment behind the message negative or Determine if positive. Restate your Try out the tool to see if it suits your needs offers a free trial. Sentiment analysis technique in GRA (Gray-related analysis) method Alternative: Accuracy, Precision, and Recall. Evaluation Preference: Random forest (RF), Support vector machine (SVM), K-nearest neighbor (KNN), Naïve Bayesian (NB). from the result it is seen that Random Forest (RF) and is got the first rank whereas is the K-nearest neighbor (KNN) got is having the lowest rank. The value of the dataset for Sentiment analysis technique in GRA (Gray-related analysis) method shows that it results in Random forest (RF) and top ranking.
{"title":"Sentiment Analysis Techniques in Recent Works Using GRA Methodology","authors":"Moolpani Deepak Inder","doi":"10.46632/jbab/1/3/8","DOIUrl":"https://doi.org/10.46632/jbab/1/3/8","url":null,"abstract":": A text is negative, positive, or neutral to identify that, the sentiment analysis engine Learning and Natural Language Processing uses. Two main approaches rule-based and automated Sentiment analysis. Logistic regression is a good model because it is even on large datasets Trains quickly and is very strong and provides results. Other good model choices include SVMs, Includes random forests, and naive bays. Sentiment analysis is sentiment mining Also referred to as, it is natural language (NLP) approach to processing, which is a Identify the emotional tone behind the text shows. About a product, service, or idea to determine and categorize concepts This is a popular way for companies. Feeling Analysis is performed Words as positive, negative, or neutral Text analysis and natural language for classification Using methods that use processing. It's about companies branding their customers an overview of how they feel allows for getting. Sentiment analysis is an analytical technique which to determine the emotional meaning of communication Statistics, Natural Language Processing, and Machine Learning and uses learning. Company's Customer messages, call center contacts, online Reviews, social media posts, and other content they use sentiment analysis to evaluate. Repustate's sentiment analysis software can discover the sense of slang and emoji’s, and is the sentiment behind the message negative or Determine if positive. Restate your Try out the tool to see if it suits your needs offers a free trial. Sentiment analysis technique in GRA (Gray-related analysis) method Alternative: Accuracy, Precision, and Recall. Evaluation Preference: Random forest (RF), Support vector machine (SVM), K-nearest neighbor (KNN), Naïve Bayesian (NB). from the result it is seen that Random Forest (RF) and is got the first rank whereas is the K-nearest neighbor (KNN) got is having the lowest rank. The value of the dataset for Sentiment analysis technique in GRA (Gray-related analysis) method shows that it results in Random forest (RF) and top ranking.","PeriodicalId":48765,"journal":{"name":"3 Biotech","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2023-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89699773","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"生物学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
. In 2011, all groundwater using it as a source of drinking water in metropolitan regions of Iran were subjected to a novel "drinking water quality index (DWQI)" developed as "Modified DWQI" and based on the Canadian DWQI. The input parameters are modified in DWQI by having weighting factors applied. Twenty-three water quality characteristics and pertinent Iranian requirements for drinking water were chosen as model parameters and criterion, respectively, in the creation of the updated DWQI. The hyperparameters, the number of assessments throughout the dataset conveying the criteria, and thus the amount of deviation from the benchmarking in the violator observations are used to generate the adjusted DWQI for each sample location over the course of a year. The health-based index "Modified HWQI" and the acceptance index "Modified AWQI" are the two sub-indices that make up the modified DWQI. With a scale from 0 to 100, the updated DWQI and its subindices divide water quality into 5 categories: bad, marginal, fair, good, and excellent. The case study's findings showed that the adjusted DWQI, HWQI, and AWQI scores for groundwater resources across the country were, respectively, and that the overall water quality status in groundwater recharge was well described. This paper discusses various defuzzification techniques as well as how to compute the distance between the two fuzzy integers. The MOORA method's ratio structure and good reference approach can be applied in confusing settings by employing these techniques. The proposed adjustment makes the MOORA approach applicable to a wide range of real-world issues. An example of machining circuits designing process is taken into consideration to show the applicability and efficacy of the suggested approach. The alternatives are Albany, Bunbury, Perth and Geraldton. the Evaluation parameters are Mean TDS (ppm), Annual Range (ppm), Minimum (ppm) and Maximum (ppm). The final rank of this paper the Albany is got fourth rank, Bunbury is got third rank, Perth is got second rank, Geraldton is got first rank. The final result is done by using the MOORA method.
{"title":"Assessment of Water Quality in India’s Groundwater Sources Using the MOORA Method, Modified Drinking Water Quality Index (DWQI)","authors":"P. Jetho","doi":"10.46632/jbab/1/3/7","DOIUrl":"https://doi.org/10.46632/jbab/1/3/7","url":null,"abstract":". In 2011, all groundwater using it as a source of drinking water in metropolitan regions of Iran were subjected to a novel \"drinking water quality index (DWQI)\" developed as \"Modified DWQI\" and based on the Canadian DWQI. The input parameters are modified in DWQI by having weighting factors applied. Twenty-three water quality characteristics and pertinent Iranian requirements for drinking water were chosen as model parameters and criterion, respectively, in the creation of the updated DWQI. The hyperparameters, the number of assessments throughout the dataset conveying the criteria, and thus the amount of deviation from the benchmarking in the violator observations are used to generate the adjusted DWQI for each sample location over the course of a year. The health-based index \"Modified HWQI\" and the acceptance index \"Modified AWQI\" are the two sub-indices that make up the modified DWQI. With a scale from 0 to 100, the updated DWQI and its subindices divide water quality into 5 categories: bad, marginal, fair, good, and excellent. The case study's findings showed that the adjusted DWQI, HWQI, and AWQI scores for groundwater resources across the country were, respectively, and that the overall water quality status in groundwater recharge was well described. This paper discusses various defuzzification techniques as well as how to compute the distance between the two fuzzy integers. The MOORA method's ratio structure and good reference approach can be applied in confusing settings by employing these techniques. The proposed adjustment makes the MOORA approach applicable to a wide range of real-world issues. An example of machining circuits designing process is taken into consideration to show the applicability and efficacy of the suggested approach. The alternatives are Albany, Bunbury, Perth and Geraldton. the Evaluation parameters are Mean TDS (ppm), Annual Range (ppm), Minimum (ppm) and Maximum (ppm). The final rank of this paper the Albany is got fourth rank, Bunbury is got third rank, Perth is got second rank, Geraldton is got first rank. The final result is done by using the MOORA method.","PeriodicalId":48765,"journal":{"name":"3 Biotech","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77299264","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"生物学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-23DOI: 10.37128/2411-4413-2022-3-5
Roman Logosha, Lyudmila Pronko
The article carries out an epistemological analysis of the author's interpretations of the essence of marketing management according to the selected conceptual approaches, which has made it possible to establish that the set of interpretations of such a complex economic category is different, which depends on the main components of the system, which in a certain period of time form its influence on the activities of agricultural enterprises. The subject, purpose, tasks, functions and tasks of marketing management of agricultural enterprises are defined. The author’s definition of marketing management of agricultural enterprises is presented. It has been established that the application of marketing management at agricultural enterprises is related with the marketing research of agricultural market subjects, their analysis and response to changes in the internal and external environment of the functioning of enterprises. The marketing management system of an agricultural enterprise represents a wide range of marketing and management knowledge, in particular, product (service) development and advertising and promotion, sales and integrated marketing communications, planning, branding, budgeting and strategic management. In order to form an effective system of marketing management of an agricultural enterprise, it is necessary to understand the process of marketing management to achieve the defined goals. In accordance with the marketing management system, a study of the goals of the studied agricultural enterprises was carried out, which is an objective necessity under the changing conditions of the development of the agricultural market, which is determined by tough conditions of competition, dynamic changes in consumer tastes and preferences, and global innovation processes in the fields of agriculture.
{"title":"MARKETING MANAGEMENT IN THE MANAGEMENT SYSTEM OF AGRICULTURAL ENTERPRISES","authors":"Roman Logosha, Lyudmila Pronko","doi":"10.37128/2411-4413-2022-3-5","DOIUrl":"https://doi.org/10.37128/2411-4413-2022-3-5","url":null,"abstract":"The article carries out an epistemological analysis of the author's interpretations of the essence of marketing management according to the selected conceptual approaches, which has made it possible to establish that the set of interpretations of such a complex economic category is different, which depends on the main components of the system, which in a certain period of time form its influence on the activities of agricultural enterprises. The subject, purpose, tasks, functions and tasks of marketing management of agricultural enterprises are defined. The author’s definition of marketing management of agricultural enterprises is presented. It has been established that the application of marketing management at agricultural enterprises is related with the marketing research of agricultural market subjects, their analysis and response to changes in the internal and external environment of the functioning of enterprises. The marketing management system of an agricultural enterprise represents a wide range of marketing and management knowledge, in particular, product (service) development and advertising and promotion, sales and integrated marketing communications, planning, branding, budgeting and strategic management. In order to form an effective system of marketing management of an agricultural enterprise, it is necessary to understand the process of marketing management to achieve the defined goals. In accordance with the marketing management system, a study of the goals of the studied agricultural enterprises was carried out, which is an objective necessity under the changing conditions of the development of the agricultural market, which is determined by tough conditions of competition, dynamic changes in consumer tastes and preferences, and global innovation processes in the fields of agriculture.","PeriodicalId":48765,"journal":{"name":"3 Biotech","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85818770","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"生物学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-23DOI: 10.37128/2411-4413-2022-3-4
Olena Holovnia
In the context of the study of the security environment, the losses of the Ukrainian economy from the complete destruction or damage of infrastructure facilities and leading production enterprises as a result of russian aggression have been analyzed. The author draws attention to the problem of preserving the production capacity of the economy in the conditions of war at the expense of the relocation program. Among the relocated companies, four types of enterprises are distinguished: large system enterprises, medium-level enterprises, micro-business and «craft production», IT-business. An indicator of the effectiveness of European integration measures is the level of implementation of the Association Agreement between Ukraine and the EU, which is assessed differently by the government structures and independent experts. The role of regions in European integration is characterized, among which Kyiv, Lviv and Vinnytsia regions take the leading place. The author believes that Ukraine can expect positive economic consequences from the status of a candidate in the EU due to the gradual impact of reforms and increased investor confidence in the country’s future. Attention is focused on the European integration potential of the civil society, which can participate in the implementation of the country’s European integration course together with state institutions in the key areas of European integration. The experience of the EU’s assistance in the post-conflict reconstruction of Bosnia and Herzegovina, as well as the support of the countries of the Eastern Partnership, were studied. In the opinion of the author, the long-term reconstruction of Ukraine should be the part of the process of European integration processes, and the most important sources of funding of the post-war reconstruction of our country should be foreign financial aid from partners, in which the EU should be an active participant. Some European initiatives regarding the post-war recovery of Ukraine’s economy are presented. The author believes that the key aspect of the post-war reconstruction of Ukraine should be an organic combination with the processes of European integration and relate to the priority restoration of social infrastructure, the return of refugees and displaced persons to Ukraine, their full inclusion in socio-economic processes.
{"title":"KEY ASPECTS OF THE IMPLEMENTATION OF THE EUROPEAN INTEGRATION CHOICE OF UKRAINE IN THE CONDITIONS OF A CHANGING SECURITY ENVIRONMENT","authors":"Olena Holovnia","doi":"10.37128/2411-4413-2022-3-4","DOIUrl":"https://doi.org/10.37128/2411-4413-2022-3-4","url":null,"abstract":"In the context of the study of the security environment, the losses of the Ukrainian economy from the complete destruction or damage of infrastructure facilities and leading production enterprises as a result of russian aggression have been analyzed. The author draws attention to the problem of preserving the production capacity of the economy in the conditions of war at the expense of the relocation program. Among the relocated companies, four types of enterprises are distinguished: large system enterprises, medium-level enterprises, micro-business and «craft production», IT-business. An indicator of the effectiveness of European integration measures is the level of implementation of the Association Agreement between Ukraine and the EU, which is assessed differently by the government structures and independent experts. The role of regions in European integration is characterized, among which Kyiv, Lviv and Vinnytsia regions take the leading place. The author believes that Ukraine can expect positive economic consequences from the status of a candidate in the EU due to the gradual impact of reforms and increased investor confidence in the country’s future. Attention is focused on the European integration potential of the civil society, which can participate in the implementation of the country’s European integration course together with state institutions in the key areas of European integration. The experience of the EU’s assistance in the post-conflict reconstruction of Bosnia and Herzegovina, as well as the support of the countries of the Eastern Partnership, were studied. In the opinion of the author, the long-term reconstruction of Ukraine should be the part of the process of European integration processes, and the most important sources of funding of the post-war reconstruction of our country should be foreign financial aid from partners, in which the EU should be an active participant. Some European initiatives regarding the post-war recovery of Ukraine’s economy are presented. The author believes that the key aspect of the post-war reconstruction of Ukraine should be an organic combination with the processes of European integration and relate to the priority restoration of social infrastructure, the return of refugees and displaced persons to Ukraine, their full inclusion in socio-economic processes.","PeriodicalId":48765,"journal":{"name":"3 Biotech","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74534846","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"生物学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-23DOI: 10.37128/2411-4413-2022-3-8
І. Lepetan
Trends in the development of production in the information economic environment indicate the need for its further effective functioning exclusively according to the innovative model. Innovative activity differs from any other activity of the enterprise by the presence of an intellectual component, necessarily secured by the property rights, correctly presented information about which can influence management and investment decisions. Accounting contributes to the formation of complete and reliable information about any activity of a business entity that has a social and economic effect. The article examines the essence of innovative activity of enterprises and its regulatory and legal regulation. An analysis of the research and development costs in Ukraine by funding sources was carried out. The specific weight of the research and development expenses as a percentage of the GDP of individual countries of the European Union and in Ukraine was analyzed. On the basis of current Ukrainian legislation and methodical literature, the objects and subjects of innovative activity are defined. The system of information support of the innovative activity of the business entity is given, which will ensure effective management and the adoption of high-quality management decisions regarding the innovative activity of the enterprise. It has been established that the responsible stage of the accounting support of innovative activity is the substantiation of its objects, during the determining of which it is necessary to take into account the economic nature of innovations, the technological features of their creation and use, the requirements of regulatory and legislative acts regarding monitoring and control over their compliance, the need for information for analysis and evaluation of innovative activity and its forecasting according to relevant indicators. The current method of organizing the accounting of innovation activities in terms of accounts for accounting for innovations by types of innovation costs has been studied, which will provide an opportunity to receive more complete, operational and reliable information about innovation processes at the enterprise for the purpose of further economic evaluation of the effectiveness of innovative projects and programs
{"title":"ACCOUNTING FOR MANAGEMENT OF INNOVATIVE ACTIVITIES OF ENTERPRISES","authors":"І. Lepetan","doi":"10.37128/2411-4413-2022-3-8","DOIUrl":"https://doi.org/10.37128/2411-4413-2022-3-8","url":null,"abstract":"Trends in the development of production in the information economic environment indicate the need for its further effective functioning exclusively according to the innovative model. Innovative activity differs from any other activity of the enterprise by the presence of an intellectual component, necessarily secured by the property rights, correctly presented information about which can influence management and investment decisions. Accounting contributes to the formation of complete and reliable information about any activity of a business entity that has a social and economic effect.\u0000\u0000The article examines the essence of innovative activity of enterprises and its regulatory and legal regulation. An analysis of the research and development costs in Ukraine by funding sources was carried out. The specific weight of the research and development expenses as a percentage of the GDP of individual countries of the European Union and in Ukraine was analyzed.\u0000\u0000On the basis of current Ukrainian legislation and methodical literature, the objects and subjects of innovative activity are defined. The system of information support of the innovative activity of the business entity is given, which will ensure effective management and the adoption of high-quality management decisions regarding the innovative activity of the enterprise.\u0000\u0000It has been established that the responsible stage of the accounting support of innovative activity is the substantiation of its objects, during the determining of which it is necessary to take into account the economic nature of innovations, the technological features of their creation and use, the requirements of regulatory and legislative acts regarding monitoring and control over their compliance, the need for information for analysis and evaluation of innovative activity and its forecasting according to relevant indicators.\u0000\u0000The current method of organizing the accounting of innovation activities in terms of accounts for accounting for innovations by types of innovation costs has been studied, which will provide an opportunity to receive more complete, operational and reliable information about innovation processes at the enterprise for the purpose of further economic evaluation of the effectiveness of innovative projects and programs","PeriodicalId":48765,"journal":{"name":"3 Biotech","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79760869","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"生物学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-23DOI: 10.37128/2411-4413-2022-3-6
Natalia Zdyrko
The article provides an analytical assessment of the activities of the State Audit Service of Ukraine (SAS of Ukraine) , as one of the controlling entities in the field of state financial control. The mission, basic principles and fundamental principles of the State Audit Service of Ukraine are defined. The main strategic goals, as well as the main priorities of the work of the institution, are disclosed. It has been found that control by the State Audit Service is ensured through state financial audit, inspection, procurement review and monitoring. The main tasks and functions of the State Audit Service in the implementation of state policy in the field of state financial control are characterized. It has been investigated that within the scope of preliminary and current control, the State Audit Service conducts audits of individual business operations and monitoring of purchases, and post-facto control includes audits of the implementation of the budget programs, audits of the implementation of local budgets, audits of the activities of business entities, verification of purchases and audits. The composition of interregional territorial bodies of the State Audit Service was studied: the Western, Southern, Northern, Northeastern and Eastern offices, which include the relevant regional offices. Analytical data on the effectiveness of the work of the State Audit Service of Ukraine for 2012-2021 are given, in particular, on the number of control measures and detected violations by their types. The structure of financial violations in 2021 is presented, of which illegal expenses and lack of financial resources occupy the largest share. Analytical data on the state of elimination of financial violations detected by the State Audit Service for the years 2012-2021, as well as the disciplinary and financial responsibility of guilty persons are presented. Digital data is visualized on the ratio of violations detected by the State Audit Service, as well as eliminated non-targeted expenditures of state resources, illegal expenditures, and shortages for the same period. It is detailed information on taking appropriate measures against violators of financial discipline by the bodies of the State Audit Service, handing over written notices of suspicion of criminal offenses, as well as bringing them to the administrative responsibility. Problematic aspects of the activity of the State Audit Service were identified and ways of solving them were proposed.
本文对乌克兰国家审计署(SAS of Ukraine)作为国家财政控制领域的控制实体之一的活动进行了分析评估。明确了乌克兰国家审计署的任务、基本原则和基本原则。揭示了该机构的主要战略目标和主要工作重点。人们发现，国家审计署的控制是通过国家财政审计、检查、采购审查和监测来确保的。阐述了国家审计署在国家财政管理领域执行国家政策的主要任务和职能。据调查，在初步和目前的控制范围内，国家审计署对个别企业经营进行审计和监督采购，事后控制包括对预算方案执行情况的审计、对地方预算执行情况的审计、对企业活动的审计、对采购的核查和审计。研究了国家审计署区域间领土机构的组成:西部、南部、北部、东北部和东部办事处，其中包括有关的区域办事处。提供了关于乌克兰国家审计署2012-2021年工作有效性的分析数据，特别是关于控制措施的数量和按类型发现的违规行为。给出了2021年的财务违规结构，其中违规支出和资金不足所占比例最大。介绍了2012-2021年国家审计署发现的消除金融违法行为状况的分析数据，以及罪犯的纪律和经济责任。国家审计署发现的违规比例的数字数据可视化，以及消除同期国家资源的非定向支出，非法支出和短缺。它是关于国家审计署各机构对违反财政纪律的人采取适当措施、移交涉嫌刑事犯罪的书面通知以及将其追究行政责任的详细资料。指出了国家审计处活动中有问题的方面，并提出了解决这些问题的办法。
{"title":"ANALYTICAL ASSESSMENT OF THE STATE AUDIT SERVICE OF UKRAINE: STATUS, PROBLEMS, PROSPECTS","authors":"Natalia Zdyrko","doi":"10.37128/2411-4413-2022-3-6","DOIUrl":"https://doi.org/10.37128/2411-4413-2022-3-6","url":null,"abstract":"The article provides an analytical assessment of the activities of the State Audit Service of Ukraine (SAS of Ukraine) , as one of the controlling entities in the field of state financial control. The mission, basic principles and fundamental principles of the State Audit Service of Ukraine are defined. The main strategic goals, as well as the main priorities of the work of the institution, are disclosed. It has been found that control by the State Audit Service is ensured through state financial audit, inspection, procurement review and monitoring. The main tasks and functions of the State Audit Service in the implementation of state policy in the field of state financial control are characterized. It has been investigated that within the scope of preliminary and current control, the State Audit Service conducts audits of individual business operations and monitoring of purchases, and post-facto control includes audits of the implementation of the budget programs, audits of the implementation of local budgets, audits of the activities of business entities, verification of purchases and audits. The composition of interregional territorial bodies of the State Audit Service was studied: the Western, Southern, Northern, Northeastern and Eastern offices, which include the relevant regional offices. Analytical data on the effectiveness of the work of the State Audit Service of Ukraine for 2012-2021 are given, in particular, on the number of control measures and detected violations by their types. The structure of financial violations in 2021 is presented, of which illegal expenses and lack of financial resources occupy the largest share. Analytical data on the state of elimination of financial violations detected by the State Audit Service for the years 2012-2021, as well as the disciplinary and financial responsibility of guilty persons are presented. Digital data is visualized on the ratio of violations detected by the State Audit Service, as well as eliminated non-targeted expenditures of state resources, illegal expenditures, and shortages for the same period. It is detailed information on taking appropriate measures against violators of financial discipline by the bodies of the State Audit Service, handing over written notices of suspicion of criminal offenses, as well as bringing them to the administrative responsibility. Problematic aspects of the activity of the State Audit Service were identified and ways of solving them were proposed.","PeriodicalId":48765,"journal":{"name":"3 Biotech","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78931935","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"生物学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-23DOI: 10.37128/2411-4413-2022-3-2
O. Podolianchuk, N. Koval, Yana Ishchenko
In the article, a study of the regulatory and legal support of the activities of charitable organizations and support by business entities of the Armed Forces of Ukraine is carried out. Problematic aspects of accounting and taxation of charitable assistance provided by business entities for the needs of the army are presented and the relevance of solving this methodological issue is substantiated. In particular, it is determined that different terms are used in legislation and scientific literature to describe charity. Forms and types of charitable activity in Ukraine were studied. Attempts have been made to distinguish between these concepts. The forms of charity (volunteer, humanitarian, philanthropic) are characterized and the types (charitable donation, charitable grants, public collection of charitable donations, charitable servitudes and charitable endowments) and methods of their giving are substantiated. The characteristic features of charitable assistance are determined: voluntary, selfless, purposeful. The need to regulate certain provisions and define terms in the field of charitable activities was confirmed, and amendments to the current legislation were proposed. The rating of charity in Ukraine was studied and the distribution of costs by spheres of its provision was presented. It was found that according to Ukrainian legislation, charitable assistance to the army is provided in the form of charitable donations and can be provided both in cash and in kind, in particular from charitable organizations, legal entities and individuals, and territorial communities. It has been proven that properly organized accounting of charitable donations will ensure the control of the intended use of the donated property and reduce abuses in this area, as well as affect the possibility of applying tax benefits in the terms of payment of value added tax, excise duty and income tax. The procedure for documenting charitable donations for the benefit of the army and the need to form an Act of acceptance and transfer of humanitarian (charitable) aid are substantiated. The changes made to the Tax Code of Ukraine regarding the taxation of charitable aid given to the army were considered. Taking into account the specifics of the research, a method of accounting for charitable assistance for various options for its provision (voluntary transfer or alienation of property) is proposed.
{"title":"ACCOUNTING, REGULATORY AND LEGAL ASPECTS OF CHARITABLE DONATIONS BY BUSINESS ENTITIES FOR THE ARMED FORCES OF UKRAINE","authors":"O. Podolianchuk, N. Koval, Yana Ishchenko","doi":"10.37128/2411-4413-2022-3-2","DOIUrl":"https://doi.org/10.37128/2411-4413-2022-3-2","url":null,"abstract":"In the article, a study of the regulatory and legal support of the activities of charitable organizations and support by business entities of the Armed Forces of Ukraine is carried out. Problematic aspects of accounting and taxation of charitable assistance provided by business entities for the needs of the army are presented and the relevance of solving this methodological issue is substantiated. In particular, it is determined that different terms are used in legislation and scientific literature to describe charity. Forms and types of charitable activity in Ukraine were studied. Attempts have been made to distinguish between these concepts. The forms of charity (volunteer, humanitarian, philanthropic) are characterized and the types (charitable donation, charitable grants, public collection of charitable donations, charitable servitudes and charitable endowments) and methods of their giving are substantiated. The characteristic features of charitable assistance are determined: voluntary, selfless, purposeful. The need to regulate certain provisions and define terms in the field of charitable activities was confirmed, and amendments to the current legislation were proposed. The rating of charity in Ukraine was studied and the distribution of costs by spheres of its provision was presented. It was found that according to Ukrainian legislation, charitable assistance to the army is provided in the form of charitable donations and can be provided both in cash and in kind, in particular from charitable organizations, legal entities and individuals, and territorial communities. It has been proven that properly organized accounting of charitable donations will ensure the control of the intended use of the donated property and reduce abuses in this area, as well as affect the possibility of applying tax benefits in the terms of payment of value added tax, excise duty and income tax. The procedure for documenting charitable donations for the benefit of the army and the need to form an Act of acceptance and transfer of humanitarian (charitable) aid are substantiated. The changes made to the Tax Code of Ukraine regarding the taxation of charitable aid given to the army were considered. Taking into account the specifics of the research, a method of accounting for charitable assistance for various options for its provision (voluntary transfer or alienation of property) is proposed.","PeriodicalId":48765,"journal":{"name":"3 Biotech","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91388583","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"生物学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-23DOI: 10.37128/2411-4413-2022-3-1
S. Koliadenko
The article substantiates changes in the current crisis state of the economy in Ukraine and the world as a result of cyclical fluctuations in economic processes, which is confirmed by studies of the classics of economic thought, in particular, the teachings of M.D. Kondratiev about economic waves, and reflects the current state of the economy. The connection of Kondratiev cycles with technological systems was studied and it was shown that the current state of the economy in the world corresponds to the fifth system predicted by the scientists with its features and corresponding characteristic conditions. It is proved that the development of the economy at its current stage corresponds to the predicted trends, that is, the development of the world economy and some countries (such as, for example, Ukraine) has reached a level where globalization processes, including global warming, an ecological component, the level of socio-economic development of mankind, cannot develop as separate entities, but is an integral system of the development, where integral connections can be managed only as part of it. The system, in turn, is managed largely thanks to information communications, information technologies, etc. It was determined that the production, distribution, movement and consumption of goods (including such a specific product as information), works, services is no longer possible by conventional means; the previously established logistical routes cannot keep up with changes in the modern dimension (especially in the period from December 2019, from the beginning of the COVID-19 pandemic, and from February 24, 2022, with the beginning of the military aggression of the russian federation against Ukraine), therefore the use of tools, methods , the means offered by the digitalization of the modern economy are to a greater extent ways of solving issues that require immediate intervention. It was noted that a number of problems arise when implementing digitalization in the modern economy, and even more so in the conditions of an aggravating economic crisis. These include: sharp deterioration of logistics service, disruption of established supply chains, lack of typical ready-made models for the use of information and communication technologies for companies, enterprises, and small businesses; lack of basic Internet coverage in some areas, insufficient number of computers in farms, ignorance of managers and insufficient number of specialists. Areas of comprehensive systemic overcoming of the mentioned problems have been identified, which will contribute to improving the situation in the modern economy. The key to solving these issues should be logistics, which combines all the elements of the economic system into supply chains, and only their management in the modern economic conditions of digitalization will allow the economy to get out of the global crisis and enter a new cycle of its development.
{"title":"SUPPLY CHAINS: BECOMING AND MANAGEMENT PROBLEMS IN MODERN CONDITIONS OF DIGITALIZATION","authors":"S. Koliadenko","doi":"10.37128/2411-4413-2022-3-1","DOIUrl":"https://doi.org/10.37128/2411-4413-2022-3-1","url":null,"abstract":"The article substantiates changes in the current crisis state of the economy in Ukraine and the world as a result of cyclical fluctuations in economic processes, which is confirmed by studies of the classics of economic thought, in particular, the teachings of M.D. Kondratiev about economic waves, and reflects the current state of the economy. The connection of Kondratiev cycles with technological systems was studied and it was shown that the current state of the economy in the world corresponds to the fifth system predicted by the scientists with its features and corresponding characteristic conditions.\u0000\u0000It is proved that the development of the economy at its current stage corresponds to the predicted trends, that is, the development of the world economy and some countries (such as, for example, Ukraine) has reached a level where globalization processes, including global warming, an ecological component, the level of socio-economic development of mankind, cannot develop as separate entities, but is an integral system of the development, where integral connections can be managed only as part of it. The system, in turn, is managed largely thanks to information communications, information technologies, etc.\u0000\u0000It was determined that the production, distribution, movement and consumption of goods (including such a specific product as information), works, services is no longer possible by conventional means; the previously established logistical routes cannot keep up with changes in the modern dimension (especially in the period from December 2019, from the beginning of the COVID-19 pandemic, and from February 24, 2022, with the beginning of the military aggression of the russian federation against Ukraine), therefore the use of tools, methods , the means offered by the digitalization of the modern economy are to a greater extent ways of solving issues that require immediate intervention.\u0000\u0000It was noted that a number of problems arise when implementing digitalization in the modern economy, and even more so in the conditions of an aggravating economic crisis. These include: sharp deterioration of logistics service, disruption of established supply chains, lack of typical ready-made models for the use of information and communication technologies for companies, enterprises, and small businesses; lack of basic Internet coverage in some areas, insufficient number of computers in farms, ignorance of managers and insufficient number of specialists.\u0000\u0000Areas of comprehensive systemic overcoming of the mentioned problems have been identified, which will contribute to improving the situation in the modern economy. The key to solving these issues should be logistics, which combines all the elements of the economic system into supply chains, and only their management in the modern economic conditions of digitalization will allow the economy to get out of the global crisis and enter a new cycle of its development.","PeriodicalId":48765,"journal":{"name":"3 Biotech","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85097049","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"生物学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-23DOI: 10.37128/2411-4413-2022-3-3
N. Pravdiuk, Maryna Pravdiuk
In the article was analyzed the current state and trends of development of the production and consumption of fruit and berry products in Ukraine. The article identifies problematic aspects of the activities of business entities in the modern economic realities, outlines possible ways of leveling or minimizing the impact of existing problems, and determines the prospects for the further development of agricultural enterprises and households. It was established that Ukraine has a significant natural resource, material, technical and human potential for increasing the volume of production of fruit and berry products to meet the consumer needs of the population for high-quality products on the domestic and foreign food markets. In particular, the conducted analytical studies indicate an increase in the production of fruit and berry products in general and per person, which is due to an increase in the yield of fruit and berry crops with a significant reduction in the fruit-bearing areas of perennial plantations, an increase in export-import operations. It was determined that the lion’s share in the volume of production of fruit and berry products in Ukraine is provided by the households, which for a long time have made a significant contribution to meeting the consumer needs of the population and remain significant players in the food market. It is substantiated that the further increase in the volume of production of fruit and berry products is connected with the development of small and medium-sized agribusiness, which is flexible enough and able to quickly respond to the challenges of the current situation in Ukraine. In order to ensure competitive advantages, create prerequisites for the further progressive development of the horticulture industry and balance the volumes of production and consumption of fruit and berry products, it is proposed to intensify activities related to the use of resource-saving production technologies, to improve the varietal composition of fruit and berry crops, to create and expand opportunities for the processing, freezing and storage of products in the places of their cultivation, to search for additional sales channels for fruit and berry products for the maximum realization of the export potential of Ukraine.
{"title":"ANALYSIS OF THE BALANCE OF PRODUCTION AND CONSUMPTION OF FRUIT AND BERRY PRODUCTS IN UKRAINE","authors":"N. Pravdiuk, Maryna Pravdiuk","doi":"10.37128/2411-4413-2022-3-3","DOIUrl":"https://doi.org/10.37128/2411-4413-2022-3-3","url":null,"abstract":"In the article was analyzed the current state and trends of development of the production and consumption of fruit and berry products in Ukraine. The article identifies problematic aspects of the activities of business entities in the modern economic realities, outlines possible ways of leveling or minimizing the impact of existing problems, and determines the prospects for the further development of agricultural enterprises and households. It was established that Ukraine has a significant natural resource, material, technical and human potential for increasing the volume of production of fruit and berry products to meet the consumer needs of the population for high-quality products on the domestic and foreign food markets. In particular, the conducted analytical studies indicate an increase in the production of fruit and berry products in general and per person, which is due to an increase in the yield of fruit and berry crops with a significant reduction in the fruit-bearing areas of perennial plantations, an increase in export-import operations. It was determined that the lion’s share in the volume of production of fruit and berry products in Ukraine is provided by the households, which for a long time have made a significant contribution to meeting the consumer needs of the population and remain significant players in the food market. It is substantiated that the further increase in the volume of production of fruit and berry products is connected with the development of small and medium-sized agribusiness, which is flexible enough and able to quickly respond to the challenges of the current situation in Ukraine. In order to ensure competitive advantages, create prerequisites for the further progressive development of the horticulture industry and balance the volumes of production and consumption of fruit and berry products, it is proposed to intensify activities related to the use of resource-saving production technologies, to improve the varietal composition of fruit and berry crops, to create and expand opportunities for the processing, freezing and storage of products in the places of their cultivation, to search for additional sales channels for fruit and berry products for the maximum realization of the export potential of Ukraine.","PeriodicalId":48765,"journal":{"name":"3 Biotech","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78616102","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"生物学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-23DOI: 10.37128/2411-4413-2022-3-7
I. Honcharuk, Galyna Mazur, Liudmyla Novytska
The development of ecologically safe rural production is currently one of the most promising areas of the agricultural sector. This necessitates the study of areas of greening of agricultural development, which aims to reduce the negative impact on the environment, improve the quality of agricultural products, compliance with environmental requirements in the process of its production. The article outlines the author’s concept of greening of agricultural production. It is substantiated that in order to ensure and develop the greening of agricultural production in Ukraine, there is an objective need to introduce digital technologies. This primarily applies to the transition of domestic farmers to precision of farming technology. The article is devoted to revealing the potential of precision farming technologies in crop production as a leading branch of agricultural production, the most important source of human food resources. The strategy of using precision farming technologies is aimed at maximally attracting and using various information to develop timely and effective agro-technological solutions, their optimization in relation to specific soil-climatic and economic conditions of agricultural enterprises, differentiated implementation of basic technological operations within the field to achieve maximum quantitative and qualitative indicators. The paper identifies the prerequisites that determine the choice of precision farming technologies, which are grouped into three groups: socio-economic, technical-technological, environmental. On the basis of the conducted analysis the estimation of application of digital technologies at the agricultural enterprises in the modern period is made. It is explained the need to increase the level of digitalization, which will provide an opportunity to use the latest advances in information technology. The examples of introduction of digital technologies in large domestic agricultural holdings are given. Economic calculations of the introduction of certain digital technologies into the production activities of the Uladovo-Lyulinetskaya Research and Selection Station have been carried out, which makes it possible to objectively assess the prospects for the practical use of precision farming technologies. The economic and ecological advantages of digital agriculture in the context of ensuring the greening of agricultural production are established. The factors that slow down the introduction of digital farming technologies in the activities of agricultural enterprises have been identified. Keywords: agriculture, agricultural production, crop production, digital technologies, digital agriculture, greening
{"title":"THE IMPLEMENTATION OF PRECISION AGRICULTURE TECHNOLOGIES AS A FACTOR OF INFLUENCE ON THE ECOLOGICAL AND ECONOMIC COMPONENT OF AGRICULTURE","authors":"I. Honcharuk, Galyna Mazur, Liudmyla Novytska","doi":"10.37128/2411-4413-2022-3-7","DOIUrl":"https://doi.org/10.37128/2411-4413-2022-3-7","url":null,"abstract":"The development of ecologically safe rural production is currently one of the most promising areas of the agricultural sector. This necessitates the study of areas of greening of agricultural development, which aims to reduce the negative impact on the environment, improve the quality of agricultural products, compliance with environmental requirements in the process of its production. The article outlines the author’s concept of greening of agricultural production.\u0000\u0000It is substantiated that in order to ensure and develop the greening of agricultural production in Ukraine, there is an objective need to introduce digital technologies. This primarily applies to the transition of domestic farmers to precision of farming technology.\u0000\u0000The article is devoted to revealing the potential of precision farming technologies in crop production as a leading branch of agricultural production, the most important source of human food resources.\u0000\u0000The strategy of using precision farming technologies is aimed at maximally attracting and using various information to develop timely and effective agro-technological solutions, their optimization in relation to specific soil-climatic and economic conditions of agricultural enterprises, differentiated implementation of basic technological operations within the field to achieve maximum quantitative and qualitative indicators.\u0000\u0000The paper identifies the prerequisites that determine the choice of precision farming technologies, which are grouped into three groups: socio-economic, technical-technological, environmental.\u0000\u0000On the basis of the conducted analysis the estimation of application of digital technologies at the agricultural enterprises in the modern period is made. It is explained the need to increase the level of digitalization, which will provide an opportunity to use the latest advances in information technology. The examples of introduction of digital technologies in large domestic agricultural holdings are given.\u0000\u0000Economic calculations of the introduction of certain digital technologies into the production activities of the Uladovo-Lyulinetskaya Research and Selection Station have been carried out, which makes it possible to objectively assess the prospects for the practical use of precision farming technologies.\u0000\u0000The economic and ecological advantages of digital agriculture in the context of ensuring the greening of agricultural production are established.\u0000\u0000The factors that slow down the introduction of digital farming technologies in the activities of agricultural enterprises have been identified.\u0000\u0000Keywords: agriculture, agricultural production, crop production, digital technologies, digital agriculture, greening","PeriodicalId":48765,"journal":{"name":"3 Biotech","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80448592","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"生物学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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