In order to ensure a high scientific level, unification of approaches to the preparation of materials and compliance with the standards of academic integrity, the editorial board establishes requirements for the design of manuscripts and the procedure for their submission for publication. Compliance with the above provisions is a mandatory condition for accepting materials for consideration and further review.
To publish an article, the following materials must be sent to the editorial office's email address univerms@ukr.net:
the text of the article, designed in accordance with the requirements specified below (file by author's surname – Vasylenko_article);
a certificate of the authors of the article filled out for each author according to the example (Form 1) (file Vasylenko_certificate);
The structure of a scientific article must necessarily contain the following elements:
Abstract and keywords in Ukrainian (at least 1800 characters)
Statement of the problem in general terms and its connection with important scientific or practical tasks
Analysis of recent research and publications on which the author relies and in which the given problem and approaches to its solution are considered. At the same time, it is necessary to highlight the unresolved parts of the general problem that is being investigated in the article
Formulation of the objectives of the article (statement of the task)
Presentation of the main material of the study with justification of the obtained scientific results
Conclusions, as well as further prospects of the conducted research
The list of sources used, the presence of which is a mandatory condition, is compiled in accordance with the requirements of the Ministry of Education and Science of Ukraine
References – a transliterated list of literature in the Roman alphabet (Latin) in the APA style (APA Style Reference Citations)
That is, after the article, literature is provided in two forms: «Bibliographic list» (a regular list of literature) and «References» (a list for international databases, where data in Ukrainian is described using instructions, and sources in English are duplicated from the «Bibliographic list» list). For transliteration from Ukrainian, you can use the Official Translit Online service (you need to choose the passport style).
Abstract and keywords in English (300-350 words, i.e. not less than 1800 characters).
Materials are placed on sheets of A4 paper (297 x 210), margins: left – 30 mm, right, top and bottom – 20 mm. The volume of the article is from 10 to 15 pages. The number of authors is not more than four people.
The entire text of the article, the list of used sources, annotations are printed in Times New Roman font, size – 14 pt, spacing – one and a half. The size of tables and figures should not be less or more than the width of the text.
In the upper left corner, the index «UDK» is put (14 pt, bold font, without indentation).
Below, after a space, the author’s initials and surname, academic degree, academic title are given. Then: e-mail; ORCID; the name of the organization represented by the author (bold font, paragraph alignment – centered, without indentation).
Below, after a space, the title of the article (bold capital letters, paragraph alignment –centered, without indentation).
After a space, an abstract in Ukrainian (300-350 words, i.e. not less than 1800 characters) with the obligatory indication of the author’s surname and initials and the title of the article, the space is one and a half.
The number of keywords is from 5 to 15; the space is one and a half.
Between the spaces – the text of the article according to the above structure with a list of sources used (regular font, paragraph alignment – width, indentation – 1.25) (see: standard «Bibliographic record. DSTU 8302:2015» and in accordance with the order of the Ministry of Education and Science No. 40 dated 12.01.2017). When forming a list of references, 10% of self-citations from the total number of sources used are allowed. References to literary sources and DOI must be active.
After the list of sources used, between the spaces – References, then – between the spaces – an annotation in English.
A structured annotation (abstract) in English is composed using impersonal constructions. The body of the annotation contains (300-350 words, i.e. not less than 1800 characters). Its text is structured, highlighting in bold italics from the paragraph the subject, purpose of the work; methodology of its conduct; results of the work; scope of application of the results) spacing – one and a half.
The number of keywords is from 5 to 15; spacing is one and a half.
Articles that do not contain annotations, are incorrectly composed or poorly translated cannot be published.
Please note:
Formulas are given using the built-in MS Equation formula editor in italics and numbered on the right side.
Figures made in MS Word should be grouped and submitted as a single graphic colorless object.
Tables and figures are printed using the built-in Microsoft Word editor and placed in the middle.
When typing, automatic «soft» hyphenation should be turned off («forced» hyphenation using a hyphen is prohibited). Paragraphs should be marked only with the «Enter» key, do not use spaces or tabs (the «Tab» key).
References to sources in the text should be given in square brackets, for example, [3, p. 35; 8, p. 56-59]. The first digit indicates the serial number of the source in the list of references, and the second – the corresponding page in this source; one source is separated from another by a semicolon.
All statistical data must be supported by references to sources.
All quotations must contain references to sources.
If in the paragraph «Analysis of the latest ..... or further in the text you refer to the name of a scientist, his publication must be given in the general list of sources used after the article.
Abbreviations of words and phrases, except for generally accepted ones, are not allowed.
Example:
UDK:657(477)
(two paragraphs)
N.V. Chebanova, Dr. Econ. Sciences, Professor
e-mail: n_chebanova@ukr.net
http://orcid.org/0000-0001-9300-1050
Ukrainian State University of Railway Transport
(one paragraph)
SCIENTIFIC APPROACHES TO THE CLASSIFICATION OF SETTLEMENTS WITH RECEIVABLES
(one paragraph)
The composition and structure of receivables are presented taking into account foreign and domestic requirements of accounting standards, classification and assessment of receivables as an object of accounting… 300-350 words, i.e. not less than 1800 characters.
Keywords: debtors, receivables, fair value, accounting for settlements with debtors, reserve for doubtful debts, economic analysis of receivables.
(one paragraph)
Problem statement. Text…
Analysis of recent research and publications. Text…
Formulation of the objectives of the article. Text…
Presentation of the main material of the study. Text…
Conclusions. Text…
List of sources used. Text…
References. Text…
Abstract (in English according to the model). Text…
Chebanova N.V. Scientific approaches to the classification of settlements with debtors. Subject of study. The composition and structure of receivables taking into account foreign and domestic requirements of accounting standards, classification and evaluation of receivables as an object of accounting and economic analysis.
The aim of the study. There are substantiations of theoretical, scientific-methodical and applied issues of accounting, analysis and management of settlements with debtors, development of practical proposals aimed at improving the organization, methods of accounting and analysis of settlements with debtors in modern conditions of enterprises.
Research methods. The methodological basis of the study is a set of methods of scientific knowledge, namely logical, system-structural and others.
Results of work. A description of the nature and content of receivables as an object of accounting and analysis by in-depth definition of features and characteristics of this type of assets, which is important for improving the efficiency of economic activity of enterpri……300-350 слів, тобто не менше 1800 знаків.
Key words: debtors, book debts, fair value, accounting of calculations with debtors, reserve of doubtful debts, economic analysis of book debts.