درخت حوزه‌های تخصصی

The economic events of recent years caused by the effects of the pandemic have contributed to rising farm costs. Determining the unit cost of current biological assets of crop production and detailing these costs by major categories is one way to optimize them and increase the efficiency of the main activities of the producer. It requires formation and implementation effective cost control mechanisms in crop production.The purpose of this study is development of scientifically sound proposals and recommendations for controlling the cost of current biological assets of crop production, identifying priority cost items at each stage of cost formation. The main standards for accounting for current biological assets of crop production in Ukraine are IAS 41 "Agriculture" and NP (S) FA 30 "Biological assets". Control is regulated by the company's accounting policy. It has established that it is possible to determine the actual cost of agricultural products only at the end of the year. Currently, in Ukraine there is no legal act that would give the right to reduce the time of determining the actual cost of agricultural products. To determine the financial result, there is a method of sequential closing of accounts of different types of agricultural production. In order to improve the system of control over the value of current biological assets of crop production in agricultural enterprises, it is proposed to strengthen internal control by means of information systems and technologies. Control of costs that form the cost of crop production should be carried out both at the planning stage and during the execution of works and at the stage of their completion.

This study compared the performance of the partial least squares-structural equation modelling (PLS-SEM) and the robust partial least squares -structural equation modelling (RPLS-SEM) methods through Winsorisation approach The inputs and the outputs used in this model were based on the electricity generation data, derived from the Al-Zawiya Steam Power Plant, Libya. Furthermore, the researchers compared the novel RPLS-SEM approach with the traditional PLS-SEM approach and noted that the novel RPLS-SEM method was more efficient compared to PLS-SEM.

INTRODUCTION: Considering the significant contribution of public education to the reduction of damages incurred by disasters and crises in the country, the identification of all the components and dimensions of public education can be of great help to policymakers in this field in order to adopt a correct policy and decision. The current research aimed to investigate public education in natural disasters with the meta-synthesis method based on the seven-step model of Sandelowski and Barroso (2007). METHODS: The current qualitative research was conducted based on a meta-synthesis approach. The statistical population of the research included articles related to the research from 2000 until now. A number of 175 articles were retrieved, and after examining the title of the research, 105 articles were removed, and 70 papers were reviewed, out of which 36 papers were removed, and 34 articles entered the final stage for full analysis. Articles were searched in databases, such as Scopus, Emerald, Science Direct, Springer, Google Scholar, and Scientific Information Database (SID). FINDINGSThe selected sources were analyzed using Maxqda software, and the research findings were coded. In the open coding stage, 100 primary codes were extracted from 34 articles, and after extracting the primary codes, to categorize the concepts, axial coding was used, yielding 5 dimensions, 12 components, and their sub-components. CONCLUSIONAs evidenced by the obtained results, to reduce vulnerability, the responsible institutions can adopt appropriate measures that lead to learning and changes in the audience's behavior by using the presented model and considering the determined components and indicators in the process of public education. This model includes the stages of analysis, educational design, preparation and development, implementation, and evaluation.