Online Learning Methods for Effective Communication Between Teachers and Students

The issues of organization and effectiveness assessment of the educational process in the distance learning system are discussed. The action research methodology is used for analysis of teaching and to assess the quality of communications between teachers and students in the process of online learning. The technical aspects of using distance technologies based on the Moodle platform are considered. The advantages and disadvantage of distance learning are analyzed in the opinion of students and teachers. Recommendations for improving the quality of education in the context of blended and distance learning are presented.

RESEARCH OF APPLICATION EFFICIENCY OF PIGGYBACK TECHNOLOGY OF CARGO TRANSPORTATION IN UKRAINE

Purpose. In modern conditions of the transport services market functioning, the main task of a customer-oriented carrier is to provide high-quality services for the needs of the clientele in cargo transportation, taking into account modern technologies and world experience. The aim of the work is to analyze the existing problems and prospects for organizing piggyback transportation and the effectiveness assessment of this technology application on the example of one of the most potential routes. Methodology. During the research, methods of analysis and synthesis were used to study the main provisions of scientific publications about world experience of organizing piggyback transportation, methods for determining tariffs for cargo transportation and technical - economic calculations for the selected variants. Findings. Ukraine has significant potential for the development of combined transportation, in particular, in international traffic. One of the most efficient and perspective combined transport technologies in the world is a piggyback transportation. A comparative assessment of the shippers’ costs for cargo transportation using different technologies between the terminals Dnepr-Liski and Chop has been carried out. Scientific novelty. The obtained results make it possible to provide a scientific and economic basis for the selection of expedient variants for combined cargo transportation. Practical value. The obtained results of the analysis of the use effectiveness of piggyback technology, taking into account the existing tariffs and competition with road transport on the specific logistics route, can be used for a preliminary assessment and decision-making about the use of different types of combined transport as an alternative to direct road or rail cargo transportation.

Develop a Mobile Nursing App to Improve Nursing Workflow and Effectiveness Assessment

We develop a mobile care application that includes tools such as voice input, image upload, and image recognition. This procedure will be used in clinical care. The study is expected to undergo actual use testing in the ward and a questionnaire survey three months after use. During use, the mobile phone connection data will continuously monitor to analyze the number and time of connection records.

Effectiveness assessment of using riverine water eDNA to simultaneously monitor the riverine and riparian biodiversity information

Both aquatic and terrestrial biodiversity information can be detected in riverine water environmental DNA (eDNA). However, the effectiveness of using riverine water eDNA to simultaneously monitor the riverine and terrestrial biodiversity information remains unidentified. Here, we proposed that the monitoring effectiveness could be approximated by the transportation effectiveness of land-to-river and upstream-to-downstream biodiversity information flows and described by three new indicators. Subsequently, we conducted a case study in a watershed on the Qinghai–Tibet Plateau. The results demonstrated that there was higher monitoring effectiveness on summer or autumn rainy days than in other seasons and weather conditions. The monitoring of the bacterial biodiversity information was more efficient than the monitoring of the eukaryotic biodiversity information. On summer rainy days, 43–76% of species information in riparian sites could be detected in adjacent riverine water eDNA samples, 92–99% of species information in riverine sites could be detected in a 1-km downstream eDNA sample, and half of dead bioinformation (the bioinformation labeling the biological material that lacked life activity and fertility) could be monitored 4–6 km downstream for eukaryotes and 13–19 km downstream for bacteria. The current study provided reference method and data for future monitoring projects design and for future monitoring results evaluation.

Does Accounting Influence Finance? The Case of IFRS 9 and Fuel Hedging

Finance does influence accounting, for example it is known that hedge accounting under International Accounting Standards Board (IASB) (2019), IFRS 9 has been more aligned to risk management practice. Although, as commonly held, accounting represents the substance of economic events without modifying them, opportunities offered by a new accounting standard may affect finance strategies. This paper studies how the IASB (2019), IFRS 9 hedge accounting requirements versus IASB (2014), IAS 39 have modified fuel hedging practice for a sample of IFRS airlines. Hedge accounting under the new standard results to have been adopted by a very large proportion of the sample. Its new features of risk component hedges, accounting for time value of option, forward points, or basis spread in other comprehensive income (hereafter, OCI), and simplified effectiveness assessment have been exploited by most of the sampled companies, although a definite explanation as an accounting strategy is only partially disclosed. In a context where fuel cost is one, if not the most significant caption of operating expenses of airlines, IASB (2019), IFRS 9 has provided an incentive to expand the use of fuel hedging, at least for accounting purpose.