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Електронний Інституційний репозитарій Таврійського державного агротехнологічного університету імені Дмитра Моторного.

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Нові надходження

Access status: Open Access ,
AI Era in Reporting and Managerial Accounting: Implications, Pitfalls and Potentials
(Cape Coast : Technical University, 2025) Sakhno, Lіudmyla; Tkal, Yarmila; Sushko, D.; Ocheret'ko, Larysa; Shevchenko, Y.; Сахно, Людмила Анатоліївна
EN: Purpose: The objective of this inquiry was to ascertain the extent to which technological paradigms have been institutionalised in accountancy and its concomitant practices, as well as to elucidate the pivotal determinants influencing the pragmatic assimilation of artificial intelligence technologies. Design/Methodology/Approach: The research employed methods of analysis, synthesis, induction, systematisation, and survey administration. An integrative review methodology was applied to the theoretical research (a sample of 31 entries), and a survey method was used for the empirical study (a sample of 947 participants). The sampling for the integrative review was conducted through searches across a range of scientometric databases: Wiley, JSTOR, and MDPI. Survey sampling was conducted on Facebook by issuing an announcement inviting representatives of the accounting sector to participate. Findings: It revealed a pronounced polarisation in technological receptivity, oscillating between enthusiastic embrace of innovation and latent resistance rooted in apprehensions of algorithmic encroachment on professional identity. Problematization is further compounded by a gnoseological asymmetry between developers of digital architectures and practitioners in the accounting sphere, necessitating the institutionalisation of interdisciplinary dialogue to foster a synergistic understanding of the permissible thresholds of technological intrusion into analytical processes. Research Limitation: The authors foreground the epistemological disjunction between the latent potentialities of intelligent technologies and the methodological inertia pervading the professional milieu, as manifested in the fragmented and uneven implementation of AI across stakeholders in the accounting-analytical continuum. Practical Implication: The synthesis of investigative outcomes substantiates the imperative to renovate the normative-methodological foundations of professional accounting education, invigorate the trajectory of technological acculturation, and implement evaluative-criterial models tailored to the cultivation of digital intuition. Social Implication: Central to the authors’ conceptual posture is the proposition that intellectual capital plays a constitutive role in adapting to the digital hyper-reality, in which AI functions not merely as an instrumental appendage but as a structural agent of paradigmatic managerial transformation. Originality/Value: The preponderance of exogenous macroeconomic vectors at the current phase of corporate evolutionary trajectory necessitates a paradigmatic recalibration of the juridico-regulatory scaffolding governing fiscal proceduralism within the technologised informatic context.
Access status: Open Access ,
Design parameters justification of the plough bottom’s landside
(SGGW : Nature portfolio, 2025) Nadykto, Volodymyr; Horetska, Iryna; Kyurchev, Volodymyr; Golub, Gennadii; Kielbasa, Pawel; Pidlisnyj, Vitaliy; Hutsol, Taras; Надикто, Володимир Трохимович; Кюрчев, Володимир Миколайович
EN: The use of a plough is characterized by the presence of a turning moment acting in a clockwise direction. When placing the plough resistance center to the left of the tractor’s longitudinal symmetry axis, it becomes possible to use the plough with one landside placed on its last bottom. The article presents a new analytical dependence that allows determining the design and technological parameters of the plow using the transverse displacement of the center of resistance to the left of the tractor’s longitudinal axis of symmetry. Studies have shown that using a plough with one landside instead of five does not affect the ploughing depth and the operating width. At the statistical significance level of 0.05, the null hypothesis about the equality of the mean values and variances of these parameters’ oscillations is not rejected. The normalized correlation functions and spectral densities of these processes’ oscillations are approximately the same. Using a plough with one landside instead of five leads to a 10.3% decrease in draft resistance, accompanied by a 10% decrease in specific fuel consumption. This study fills a gap in the practical operation of plows, aimed at reducing their draft resistance, which is key in reducing fuel consumption.
Access status: Open Access ,
Determination of operation performance indicators of unit for mowing crops with the simultaneous incorporation of their stubble into the soil
(SGGW : Nature portfolio, 2024) Nadykto, Volodymyr; Golub, Gennadii; Kukharets, Savelii; Kyurchev, Volodymyr; Skliar, Oleksandr; Hutsol, Taras; Glowacki, Szymon; Nurek, Tomasz; Horetska, Iryna; Yakovenko, Anatoly; Надикто, Володимир Трохимович; Кюрчев, Володимир Миколайович; Скляр, Олександр Григорович
EN: When harvesting grain crops and forage grasses using a two-phase method, trailed and/or mounted windrowers are usually used. After their passage, stubble remains on the field, which intensively loses soil moisture under sunlight and wind. To reduce these losses, the stubble, along with the soil, is crushed using disc harrows. Due to the use of two sequentially operating units (harvesting and soil-cultivating), their total operating time increases. This does little to preserve soil moisture in the cultivated field. This article provides an example of a more effective solution to this problem. It consists of using one machine-tractor unit instead of two. The proposed combined unit mows an agricultural crop in one working pass and ensures stubble crushing and incorporation into the top layer of soil. The unit consists of a wheeled tractor with a front hitch linkage, a front windrower and a disc harrow mounted behind the tractor. It has been established that the laboriousness of compiling such a unit, considering the tractor’s transformation to reverse, is insignificant and amounts to 1442 person hours. The use of the new unit assists in reducing soil moisture losses. Over a month, it can reach 4.1–5.2% in absolute terms and 15–45% in relative ones. The combined unit movement velocity should be close to 2.5 m s−1 to ensure such a reduction in soil moisture losses. Combining two technological operations performed by one machine-tractor unit does not impair its reliability. At the same time, there is a reduction in processing time for one field by almost half and a decrease in fuel consumption per unit of performed area by 2.25 times.
Access status: Open Access ,
Using Artificial Intelligence Tools to Develop Students’ Foreign Language Communicative Competence in Wartime
(2025) Lemeshchenko-Lagoda, Viktoriia; Лемещенко-Лагода, Вікторія Володимирівна; Kryvonos, Iryna; Кривонос, Ірина Анатоліївна
This article examines the use of AI-based tools to develop students’ foreign-language communicative competence in wartime higher education in Ukraine. It reports findings from a 12-week quasi-experimental study conducted at Dmytro Motornyi Tavria State Agrotechnological University under conditions of relocation and fully online learning. Eight third- year student groups (N = 104) were divided into a control group receiving standard distance instruction and an experimental group using AI-supported tools for speaking, listening, reading, and writing. Pre- and post-testing showed improvement in both groups, but gains were stronger in the experimental group, especially in speaking (+15 percentage points) and listening (+17 percentage points). Reading and writing also improved, although less markedly. Questionnaire data further indicated increased motivation, engagement, and satisfaction with personalised feedback among students using AI. The findings suggest that AI can serve as a compensatory pedagogical resource in emergency online language education by expanding opportunities for oral practice and flexible self-study. At the same time, its use requires teacher guidance, attention to academic integrity, and awareness of unequal digital access.
Access status: Open Access ,
Discrete interpolation based on the area of possible location of the evolute of a monotone curve
(Lublin : LUT, 2025) Kholodniak, Yuliia; Havrylenko, Yevhen; Halko, Serhii; Suprun, Olena; Miroshnyk, Oleksandr; Shchur, Taras; Korenko, Maroš; Tomporowski, Andrzej; Kruszelnicka, Weronika; Walichnowska, Patrycja; Холодняк, Юлія Володимирівна; Гавриленко, Євген Андрійович; Галько, Сергій Віталійович; Супрун, Олена Миколаївна
EN: Methods for geometric modelling of curves with a given set of properties interpolating point series of complex configuration form the foundation for developing computer-aided design systems for products bounded by functional surfaces. The key characteristics of the interpolating curve, which ensure the necessary surface properties, include a regular change in curvature values and a minimum number of singular points. The article aims to develop a method for generating a sequence consisting of an arbitrarily large number of specified reference points and assigned intermediate points, which can be interpolated by a monotone curve. The positions of intermediate points are determined based on the pre-assigned properties of the interpolating curve, including the positions of normals and curvature values. The correctness of the solutions proposed in the article is validated through the resolution of a test example. The method developed in the paper is a crucial step towards solving the problem of forming a contour that represents, with given accuracy, a curve with specified properties, interpolating a point series of arbitrary configuration.