bluuebunny/crossref_metadata_2025 huggingface dataset:
TRENDS IN THE DEVELOPMENT OF ECOLOGICAL TOURISM IN THE POLISH TATRAS AND THE UKRAINIAN CARPATHIANS
Authors:   Ivan Franko National University of Lviv, Monastyrskyy Volodymyr , Bordun Oresta ,   Ivan Franko National University of Lviv, Manko Andriy ,   Ivan Franko National University of Lviv
Published: May 2022

The article discusses the development of ecological tourism in the Polish Tatras and the Ukrainian Carpathians. Eco-tourism in the international tourism industry is developing rapidly and starts taking an important place in the world tourism market. According to scientists and experts in this field - eco-tourism is going to be developed fast without slowing down. Such trends have a positive impact on the economic development of countries and saving natural tourist resources. Particular attention is paid to the national nature parks of the Ukrainian Carpathians and Polish Tatras. They form the basis for the growth of ecological tourism and preservation of natural environment. The research of the territorial and functional organization of tourist activities in the Polish Tatras was made from the standpoint of development of the territory, tourist routes and especially legal support. It is noted that ecological tourism is allowed in nature reserves in Poland, but there are very strict restrictions. In particular, it is forbidden to use auto-moto transport, set up tents, set fires, pick berries and mushrooms, etc. Nature reserves employees pay special attention for tourists to obey the rules and their proper behavior. In case of breaking rules, tourists are immediately punished with large administrative penalty. The current condition of mountain ecological tourism in the Ukrainian Carpathians is also learned. Comparing to ecotourism in the Republic of Poland, where everything is regulated and controlled, in Ukraine the recreational load increases every year. The nature of the Carpathians is negatively affected by illegal new types of recreational services, including jeeps, ATVs and motorcycles. In addition, there is a permissive atmosphere in the Ukrainian mountains. Tourists can set up tents and campfires, swim in mountain lakes and much more almost anywhere. All this will lead to destruction of the Ukrainian Carpathians. This situation is making scientists, environmentalists, public and people of tourism industry of Ukraine to be on guard. Under such conditions, the gene pool and the attraction of mountain areas are going to be lost. There are proposed methods based on the use of foreign experience to minimize the negative impact on the natural environment of the Ukrainian Carpathians.
OPTIMIZATION OF CAPITAL STRUCTURE AS AN EFFECTIVE TOOL OF MAXIMIZATION OF MARKET VALUE OF THE ENTERPRISE
Authors:   V.O. Sukhomlynskyi National University of Mykolaiv, Danik Natalia , Boyko Oleg ,   V.O. Sukhomlynskyi National University of Mykolaiv
Published: May 2022

The article considers the issue of the influence of the formation of the optimal capital structure on increasing the market value and economic efficiency of the enterprise. The current state of development of Ukraine’s economy and the possibility of its integration into the world economic space are analysed, which necessitated the search for new methods of functioning for domestic enterprises. It is established that the efficiency of any business entity depends on the correctly chosen strategy of capital management of the enterprise, in connection with which the role of the mechanism of capital management of the enterprise in modern business conditions increases. It is substantiated that one of the important problems of effective capital management of the enterprise is its assessment and analysis, which are necessary both in the process of formation and use of capital, especially in modern business conditions. Analysis of the formation and efficiency of use capital is one of the most important components of finance analysis and is the main source of funding for the enterprise. It is determined that the capital of the enterprise is a set of monetary, tangible and intangible assets enterprises that are mobilized from various sources and participate in operating and investment processes in order to obtain income and maximize the market value of enterprise assets. The capital structure determines the ratio of sources of loan and own financing, which is accepted in the enterprise to implement its market strategy. It depends on the factors production, economic and organizational nature. The capital structure of the enterprise is formed at the expense of internal and external sources, due to the peculiarities of the financial development of the enterprise. It is substantiated that one of the important problems of effective capital management of the enterprise is its assessment and analysis, which are necessary both in the process of formation and use of capital, especially in modern business conditions. As a result of the study, it was proposed to be meticulous about the problems of improving the efficiency of capital management of the enterprise, as this may lead to the fact that the enterprise, even in conditions of high profitability of the business, may become insolvent. The size of equity and its growth rate, financial leverage in the capital structure and solvency are the most important characteristics financial condition of the enterprise, because for these indicators usually draw conclusions about the investment attractiveness of the enterprise or investment project. Therefore, the research topic is important and needs further research.
GREEN BANKING IN THE CONTEXT OF DIGITALIZATION
Authors:   Mykolayiv National Agrarian University, Saliuk Svitlana , Baryshevskaya Inna ,   Mykolayiv National Agrarian University
Published: May 2022

The article considers environmentally responsible green banking activity as a direction of sustainable development of the banking sector in the context of digitalization of the Ukrainian economy. The article reveals the content of the concept of green banking and sustainable development, defines the features of implementing sustainable development strategies in banking institutions. In particular, the main Green Environmental Services implemented by commercial banks in Ukraine are considered. Four stages on the way to the sustainability of financial activities of banking institutions have been identified. Four stages on the way to ensuring the sustainability of financial activities of banking institutions have been identified. The first stage is the protective phase of basic environmental risk management, when broader sustainability issues are ignored. The second is the reactive phase, where more systematic management of environmental and social risk is carried out. The third more active or offensive phase, in which strategic environmental and social risk management is carried out and even. The Ultimate banking sustainability phase, where the triple approach (people, planet and prosperity) is integrated into the bank’s core business strategy and is no longer limited to risk avoidance, but is now seen as a potential part of every type of financial risk management and decisionmaking processes. To determine the strengths and weaknesses, opportunities and threats, a SWOT analysis of the introduction of green banking in banking institutions of Ukraine in the context of digitalization was conducted. Three main components of the green banking strategy in Ukrainian banking institutions have been identified. These include: managing environmental risks, creating a so-called Green Office, developing and promoting environmentally friendly services and products through digitalization of the economy. A detailed review of Green Environmental Services, which can be implementation for the transition to environmental friendliness in the banking sector. The role of the banking sector in the development of green banking in the context of digitalization is determined. It is proved that green banking in this financial world is a new development and an active way to achieve sustainability in the future. Banks in Ukraine are quite far behind their counterparts in the developed economy. But banks that try to clarify the green color and use green financing tools in their activities have chances.
HOTEL NETWORKS IN THE GLOBAL HOSPITALITY INDUSTRY
Authors:   Kyiv National Economic University named after Vadym Hetman, Samoilenko Alla
Published: May 2022

The relevance of the study is explained by the fact that in today's globalization hotel chains are an effective form of hotel industry, which is in a tough competition for each customer and is forced to respond very quickly to external changes in business conditions. Hotel business continues to grow in the unstable economic and political situation in the world and in today's pandemic. The growth of tourism around the world is actively expanding the range of hotel services. The subject of the article is the systematization of modern opportunities, forms and management methods of global hotel chains in the context of globalization, which creates further opportunities in the hospitality industry to increase the competitiveness of hotel business modern forms. The aim of the article is to determine the hotel chains potential in the global hospitality industry, taking into account modern features of forms and methods of their management. The object is to study the hotel chains development within the global hotel business. Systematic analysis, as well as logical and historical research methods are used as general scientific methods. As a result of the study, the following results were obtained: it was found that the change of external and internal political and economic environment forms new trends in the tourism world market and hospitality. And the very creation of hotel chains allows the company to gain significant advantages over individual companies by saving on scale; increasing investment opportunities; involvement in world brands; integration of reservation, supply and information systems; constant growth of service quality. It was found that the world hotel industry today has about 400 thousand comfortable hotels with more than 30 million seats. At the same time, the total number of rooms over the past 20 years continues to grow and increases by an average of 3–4% per year, which indicates a stable dynamics of increasing the accommodation number. As a result, it creates a number of benefits for both consumers of hotel services and their owners. The conclusions of the study are that the hotel chains success in the global hospitality industry development will further depend on the economic and organizational capabilities of the company in the hotel business, the development of domestic hospitality infrastructure, readiness for transformational change dictated by globalization.
TRENDS OF INNOVATIVE DEVELOPMENT DURING COVID-19
Authors:   Taras Shevchenko National University of Kyiv, Shevchenko Volodymyr , Parubets Stefaniia ,   Kyiv National Economic University named after Vadym Hetman
Published: May 2022

The article draws attention to the research of the current state and main trends of innovative development of the world. Thus, a study of the innovative development under the influence of the COVID-19 pandemic was conducted. In particular, the current trends of the worlds' innovative state in different categories of innovation were identified. Hence, the main innovative areas of development were outlined. The main characteristics of such elements of innovation development as the structure of innovation, venture capital, scientific and technical clusters, and digitalization have been identified. Besides, trends in innovation in the context of the pandemic-generated uncertainty have been outlined. Additionally, the reasons for the further spread of digitalization despite the background crisis processes have been identified. A thorough analysis of venture capital intensity indicators was performed. The level of provision of countries with innovative resources was studied. Based on the analysis, the main areas of innovation development in different groups of countries that are key to increasing competitiveness were recognized. The study suggests that investments in science and innovation were sustainable in the context of the economic regression aggravated by COVID-19. Venture capital transactions continued to grow in 2020, relying on high pre-crisis levels. In addition, the special importance of digital technologies and digitalization was emphasized. Thus, governments are paying attention to targeted strategies for the further development of the digital economy. Further, COVID-19 has led to an increase in demand for online commerce, due to the introduction of quarantine restrictions. The current innovation trend is that the location of global innovations is changing unevenly, as North America and Europe continue to outpace innovation in other regions. At the same time, Asia has been showing an increase in innovations over the past decade and is the only region that is shortening the innovation gap. Accordingly, the pandemic has created new trends of innovative advancement.
THE EMBODIMENT OF CONSUMER REQUIREMENTS FOR CONSUMER GOODS AS A DIRECTION FOR IMPROVING PRODUCTION AND TRADE-DISTRIBUTION LOGISTICS
Authors:   Private Joint Stock Company Higher Educational Institution «Interregional Academy of Personnel Management», Telepneva Olga , Yankovska Victoria ,   Private Joint Stock Company Higher Educational Institution «Interregional Academy of Personnel Management», Kononov Ivan ,   Private Joint Stock Company Higher Educational Institution «Interregional Academy of Personnel Management»
Published: May 2022

The evolution of the consumer goods requirements formation in production and trade and distribution logistics is investigated. In the course of this evolution of the goods parameters and the delivery conditions requirements formation, the dictates of production were replaced by those of sellers. Currently, goods are produced and delivered on the basis of requests from trade and distribution logistics networks. The next stage in the development of production and trade and distribution logistics of consumer goods should be the formation of orders directly by buyers. The features of the formation of user requirements for consumer goods as an element of production and trade and distribution logistics are considered. The concept of "specification of goods" of the buyer is introduced, which is an individual set of requirements for individual characteristics of the goods, taking into account the degree of importance of each of the characteristics. A functional dependence for the "specification of goods" is proposed. It is noted that the "specification of goods" is dynamic and can changed both in preparation for purchase and during the purchase. The features of e-commerce based on the widespread use of information technologies for the creation of "virtual" stores have been studied. This important element of the production and trade and distribution logistics of consumer goods reduces the cost of material trade infrastructure maintaining and makes goods available to geographically distant buyers. The expediency of using modern software and hardware tools for collecting and ordering data on "specifications of goods" from potential buyers is indicated. In cases of individual products properties variability is allowed, as well as a change in its configuration, it is convenient to form a “product specification” in a dialogue mode, sequentially setting the properties of the product and providing the user with the opportunity to visually assess the changes. The features of the production of certain types of consumer goods and changes in production and trade and distribution logistics in the case of production and delivery of goods, taking into account the consumerі,requirements are analyzed.
ENSURING ECONOMIC SECURITY OF STRATEGIC DEVELOPMENT OF THE BUSINESS ENTITY
Authors:   Kyiv National University of Technologies and Design, Batrak Olga , Kotsyba Mariana ,   Kyiv National University of Technologies and Design, Chernysh Olga ,   Kyiv National University of Technologies and Design
Published: May 2022

The article considers the views of various authors on the concept of economic security of the organization and formulates a general definition of this economic category. One of the main results of the study is an algorithm for constructing a definition of economic security, which allows you to model and refine the definition based on the original categories, taking into account the economic context. The methodological approach to the formation of economic security of the enterprise has been improved, which, in contrast to the existing ones, allows to take into account both the state and the direction of development of the enterprise under study. The article considers some aspects of strategic planning to increase the level of economic security of the enterprise in conditions of uncertainty of the external and internal environment. Approaches to the development of economic security strategy as part of the overall strategy of the enterprise, which is based on the use of four types of strategies for safe development of the entity. The development and implementation of these strategies is carried out in the functional areas of economic security, which depend on a number of factors, including the scope of the enterprise. Approaches to the development of economic security strategy as part of the overall strategy of the enterprise are considered. In the context of socio-political and economic crisis, the implementation period of any strategy should be reduced to three (or even one) years, which excludes the very understanding of the strategy, reducing it to operational and tactical management. In such a short period of strategy implementation it is impossible to achieve synchronization of management policy in certain aspects of the enterprise (which is one of the most important advantages of strategy development) and determine the effectiveness and feasibility of its application. the safety of business processes is offered on the basis of development of strategy of development of the enterprise, its constituent elements, object and subject are investigated that allows to consider influence of each of elements of system at all its levels.
EFFICIENCY OF MONETARY POLICY OF CENTRAL BANKS IN THE FIELD OF FINANCIAL ACTIVITY OF HOUSEHOLDS THROUGH THE PRISM OF THE NEW KEYNESIAN ECONOMICS
Authors:   King Danylo University, Ivashkiv Taras
Published: May 2022

The monetary policy of the central bank of any state is designed to regulate the money supply through the use of many monetary instruments. The use of the discount rate, foreign exchange interventions, the reduction or increase of required bank reserves according to classical Keynesianism should influence the intertemporal choice of households. However, not all tools have the same effect on household choices and therefore studying the effectiveness of their use is relevant. The purpose of the article is to study the impact of the central bank's monetary policy on financial and investment activities of the population. Determining the effectiveness of monetary policy instruments used by central banks through the prism of the new Keynesian school. The following scientific methods were used during the research: analysis and synthesis, deductive method, analogy method, modeling, system approach, abstraction method. Monetary policy of central banks affects the economy. Changes in the discount rate increase the number of loans and deposits, change interest rates in the loan capital market. In the long run, this affects the dynamics and growth rates of loans and deposits. However, household income and consumption levels have a significant impact on household decisions about current and future consumption, intensification or, conversely, reduction of financial and investment activities. Reducing the discount rate to 6% did not lead to an increase in retail deposits and the number of securities. It is established that the decrease in inflation did not lead to an increase in incomes and consumption of goods and services. Financial activity is most affected by income levels and wealth. The impact of monetary instruments on households is adjusted and even often offset by «sticky prices», «sticky wages», «sticky information» and income heterogeneity in the structure of households. According to the study, the reduction of the discount rate did not affect the increase in deposits and savings in securities of the population. Therefore, when formulating monetary policy, the NBU should also take into account the relationship with income and wages, between liquid and illiquid assets, the marginal propensity to consume with low incomes, taking into account the intermediate choice, «sticky prices», «sticky wages» and «sticky information».
EVOLUTION OF THE CONCEPT OF SOCIAL RESPONSIBILITY OF BUSINESS IN A CONTEXT OF THE DEVELOPMENT
Authors:   Uman National University of Horticulture, Parkhomenko Ludmila , Froter Oksana ,   Uman National University of Horticulture, Osipova Alla ,   Uman National University of Horticulture
Published: May 2022

The basic approaches of scientists and the essential characteristics of the concept of the social responsibility of business are analyzed in the article. The purpose of the study was to define the definition of «social responsibility of business» and to study the historical aspects of its formation. The initial theoretical provisions of the scientific support of the concept of social responsibility of business are determined. The theoretical aspects and thoughtful characteristics of the concept of the «social responsibility of business» and «corporate social responsibility» in economic science are highlighted and classification to the understanding of this concept was made. The international experience of conducting socially responsible business is analyzed. The evolution of the concept of social responsibility of business in Ukraine: from the beginning to the present is studied. The basic groups of theories formed by different scientists are highlighted. They characterize the whole variety of definitions of the concept of social responsibility. It is established that in the process of evolution of the concept of social responsibility of business the basic interpretations were formed, which are supplemented by those or other features considered by different authors as key parameters. However, in almost all approaches, social responsibility was seen as a practice with the help of which the company expands and improves the scope of its activities and makes a positive contribution to the development of society, going beyond the statutory limits. Differences in approaches to defining the essence of corporate social responsibility are explained by different local economic traditions, the scope and specifics of doing business, the size of the enterprise, the geographical region in which it operates, and, of course, time horizon. Among the features of the considered definitions of corporate social responsibility should be noted the voluntary nature of such activities, the focus on achieving business success, which does not contradict socially responsible goals. The author’s own definition of the system of social responsibility of business entities is offered. The number of specific features on which the socially responsible activity of business formations depends, were defined.
THE ORGANIZATIONAL AND ECONOMIC MECHANISM FOR THE INTRODUCTION OF INNOVATIVE MARKETING IN THE MANAGEMENT SYSTEM OF AN AGRICULTURAL ENTERPRISE TO COMPETITIVENESS INCREASE
Authors:   Sumy National Agrarian University, Golysheva Ievgeniia
Published: May 2022

In recent years, domestic scientists are actively studying the adaptation of aspects of innovative marketing for the management system of agricultural enterprises and the possibility of its implementation in their activities. However, the development of global economic processes requires constant improvement of the principles and tools of innovative marketing and their adaptation to modern conditions of agricultural enterprises to strengthen their position in domestic and foreign markets and increase their competitiveness. The purpose of this article is to systematize the components and determine the scheme of the organizational and economic mechanism for the introduction of innovative marketing in the management system of agricultural enterprises. The article analyzes the level of innovativeness of domestic agricultural enterprises, which, according to the results of the analysis, turned out to be at a rather low level. The author found that only a small number of enterprises in the agricultural sector carry out research work. The volume of expenditures on research activities in agriculture is also quite low. Most agricultural science research is funded by the business sector and slightly less by the public sector. At the same time, the distribution of costs for all fields of science in Ukraine is radically different, a significant part of the costs falls on the public sector and a very small percentage - on the business sector. Therefore, there is a significant potential for an increase in the costs of research and development works with the understanding from the part of entrepreneurs of the need for them to increase the competitiveness of agricultural enterprises. The article also proposes the organizational and economic mechanism for implementing innovative marketing in the management system of agricultural enterprises. It consists of the following subsystems: target; manager; managed; diagnostics; informational; motivation; planning and forecasting; controlling. Stable interaction between the subsystems of the organizational and economic mechanism of innovation marketing is a prerequisite for its effective functioning in the market and, as a consequence, increases the level of competitiveness of agricultural enterprises.
ORGANIZATIONAL AND PSYCHOLOGICAL ASPECTS OF COMMUNICATION PROCESS MANAGEMENT IN A MEDICAL INSTITUTION
Authors:   West Ukrainian National University, Krysko Zhanna , Nadkevich Andrii ,   Mykulyntsi Regional Physiotherapeutic Rehabilitation Hospital of the Ternopil Regional Council
Published: May 2022

The article studies the essence and importance of managing the communication process in a medical institution. With the help of the methods of induction and deduction the achievements of foreign and domestic science are systematized, the experience of medical enterprises is generalized. This made it possible to understand the operation of market mechanisms in the field of health care. It is confirmed that high-quality information exchange is an important and integral part of the management of medical enterprises. It was found that the instrument of management in the hands of the manager of the medical institution is information that he can dispose of. Using and transmitting this information, as well as receiving feedback, allows him to organize, manage and motivate the employees. The process of management of a modern medical institution as a complex socio-economic system of open type is studied. According to the established research, an important aspect of medical activity is communication – the basis for ensuring the social effectiveness of the treatment and diagnostic process, as well as a condition for the success of the management of medical institutions. In addition, communications significantly affect the treatment process and the quality of administration. Communication has been found to be a connecting process that requires the effective exchange of information between health professionals and management; medical enterprise and its employees, as well as citizens as consumers of medical services. The existence of a close direct connection between the system of communicative interaction in the medical institution and the emotional burnout syndrome has been revealed. It is proved that a favorable moral and psychological climate in teams, a well-established system of communicative interaction is one of the main conditions conducive to increasing productivity, increasing job satisfaction, developing pride in belonging to the medical team, reducing the risk of emotional burnout. in turn, contributes to the further development and strengthening of the team, the professional growth of each employee.
SYSTEM-SITUATIONAL MODELINGOBJECTIVES OF SUSTAINABLE DEVELOPMENT
Authors:   Kyiv National University of Technologies and Design, Shikovets Catherine , Kvita Halyna ,   Kyiv National University of Technologies and Design, Yeremenko Yan ,   Kyiv National University of Technologies and Design
Published: May 2022

The article considers the concept of sustainable development and its components: economic, social and environmental in terms of a systematic approach. Sustainable development is a system-driven development and its manageability is based on a systematic approach and modern information technology. It is proposed to apply the "Cybernetic concept of management of marginal resources and states of the object of development (CURSOR +)" to model the state of sustainable development. The integrated model of the concept of sustainable development and system-situational model of development allowed to describe the components of the system-situational model of development, determine the current, target and forecast states of sustainable development and explore the stages of achieving one of the goals of sustainable development. It is presented in the form of six tasks:: to ensure sustainable GDP growth through modernization of production, development of innovations, increase of export potential, introduction to foreign markets of products with a high share of added value; increasing the efficiency of production on the basis of sustainable development and the development of high-tech competitive production; increasing the level of employment; reducing the share of young people who do not work, study or acquire professional skills; ensuring reliable and safe working conditions for all workers, in particular through the use of innovative technologies in the field of labor protection and industrial safety; creation of institutional and financial opportunities for self-realization of the potential of the economically active part of the population and development of the creative economy. The method of exponential smoothing was used to predict the quantitative indicators of the goal of sustainable development "Decent Work and Economic Growth". This method uses weighted flow averaging of all past observational data. The purpose of this approach is to assess the current situation, the results of which determine all subsequent forecasts. The social component of sustainable development, focused on people and aimed at maintaining the stability of social and cultural systems.
CURRENT STATE OF SECURITIES TRADING ON THE WORLD STOCK MARKET
Authors:   University of the State Fiscal Service of Ukraine, Belinska Yanina , Bobrovnik Viktoria ,   University of the State Fiscal Service of Ukraine
Published: May 2022

The article examines the role of the global stock market in the development of both the individual state and the world economy as a whole. Since today the stock market is one of the most important buffers for the formation and use of investment resources by all economic entities, the main prerequisite for its sustainable development and efficient operation is a favorable economic situation in the country, widespread network of stock exchanges, high confidence and the population to stock market instruments. The place of the stock market as one of the most important components of the world financial market is described. The global stock market can be represented as a mechanism that allows the exchange of financial assets between countries and that shapes their prices. The development of information transfer technologies, new means of payment and assets make significant adjustments to the mechanism of functioning of modern financial markets. In recent years, the global financial market has undergone significant structural changes that have radically changed the conditions and features of their operation, so a comprehensive analysis of the dynamics of the global stock market over the past five years. The globalization of the world economy has led to significant changes in the stock market, such as a significant increase in the size of the international investment market and an increase in the share of portfolio and speculative investors. Acceleration of globalization processes, which are becoming a characteristic feature of modernity, requires a study of the peculiarities of the entry of national markets into the international investment space, so highlighted the structure of investment flows in the global stock market. Uncertainty of the environment, which is a fundamental characteristic of the modern socio-economic system, creates financial shocks and directly proportionally affects the state of securities trading in the global stock market, so the assessment of the leading countries in the world stock market. stock market capitalization. The change in the capitalization of the world's largest stock exchanges over the past five years has been analyzed.
BASIC DIRECTLY DEVELOPMENT OF INTERNATIONAL HOTELS AND HOSES IN ADDITIONAL DIAALNESS OF DEVICES OF THE HOTEL AND RESTAURANT STATE
Authors:   University of Customs and Finance, Yazina Viktoriia , Sabirov Oleksandr ,   University of Customs and Finance, Vishnikina Olena ,   University of Customs and Finance
Published: May 2022

The article is devoted to the principles of successful development and functioning of the international hospitality industry in modern conditions. The current state of development of hotel and restaurant enterprises is covered. Features of modern development of the enterprises of hotel and restaurant economy are resulted. The urgency of creating and developing tools for hotels and restaurants at the international level is considered and the need for their application in practice as a multi-element system, which has a positive impact on the functioning of the international hospitality industry. The hotel and restaurant industry is considered as one of the main determinants of the hospitality industry. Approaches to the use of tools in the management of hotel and restaurant enterprises are indicated. The activity of hotel and restaurant enterprises is characterized and the methods of their management are determined. Ways of improvement of the enterprises of hotel and restaurant economy are offered. It is established that the environment of the world hospitality industry is the world market of tourist services. The world market of tourist services consists of national tourist markets, which have their own characteristics. Tourism services are based on all the characteristics of services, such as intangibility, inseparability, inconsistency and variability of quality. The world market of tourist services is affected by such phenomena as changes in the international division of labor, internationalization of finance, new technologies, unification of the consumer market, increasing competition, the process of transnationalization. It was found that the main actors in the global hotel and restaurant industry are enterprises of various types. A certain type of enterprise is formed depending on the specifics of available services. The formation of the type of management and operating costs depends on the type of enterprise. Hotels and restaurants have been found to have a significant impact on the global hospitality industry. It is investigated that the largest participant in the international tourist exchange is the European region. The most competitive countries by all indicators are European countries. The 2020 pandemic has caused significant damage to the global market for travel services, several times more than the losses during the 2009 crisis.
DEVELOPMENT OF ACCOUNTING POLICY AUDIT METHODOLOGY FOR MANAGEMENT OBJECTIVES
Authors:   Admiral Makarov National University of Shipbuilding, Havrilenko Nataliia , Hryshchenko Olena ,   Admiral Makarov National University of Shipbuilding, Hryshchenko Olena ,   Admiral Makarov National University of Shipbuilding
Published: May 2022

The article states that the process of making effective management decisions is impossible without relevant information, which is formed by the system of accounting and analytical support of economic activity on the basis of adequately, rationally and competently formed accounting policies. In our opinion, there is currently no single universal quantitative criterion that could determine the effectiveness of accounting policies of the enterprise. We believe that when conducting an audit of the effectiveness of accounting policy, it is advisable to use special quantitative criteria to assess the already implemented sections of accounting policy by the entity, namely: financial, management, tax, innovation, investment, dividend and others. The audit of the effectiveness of accounting policy, which involves determining the criteria for its evaluation, which is proposed to divide into two separate groups - a group of general indicators that are specific to each section of accounting policy and a group of special indicators that reflect the specifics and effectiveness of each section and method of accounting accounting policy. Accounting policy audit procedures for management accounting can be successfully applied both within agreed procedures and for the compilation of financial information. However, usually, the starting point in building management accounting is always the formation of accounting policies. The evaluation of accounting policies should be performed within the performance audit. It is noted that simultaneously with the audit of accounting policy should be a test to assess the effectiveness of the component system of management accounting that will assess the correctness of its implementation. Such a test was developed and presented in the article. This will improve the quality and efficiency of audit services and reduce audit risk. For business entities, conducting audit procedures regarding accounting policies will help improve the efficiency of management in general, make qualified, adequate management decisions, in particular, and encourage the company to long-term, effective development and operation.
ACCOUNTING ESTIMATION OF NON-CURRENT ASSETS IN THE ENTERPRISE MANAGEMENT SYSTEM
Authors:   Pavlo Tychyna Uman State Pedagogical University, Demianyshyna Olesia , Arepieva Olena ,   Pavlo Tychyna Uman State Pedagogical University, Slatvinskyi Maksym ,   Pavlo Tychyna Uman State Pedagogical University
Published: May 2022

The article considers the place, role and importance of accounting valuation of non-current assets in the enterprise management system. The existing approaches to the valuation of non-current assets and their compliance with the tasks of information support of the enterprise management system are analyzed. It is established that the existing accounting systems allow provide the most accurate assessment of the value of intangible assets. However, the problem remains the ability of the enterprise to properly use the capabilities of existing accounting systems in specific conditions of the enterprise. In this regard, the company's choice of the method of estimating the value of non-current assets reflects their value in accordance with the real dynamics of changes in the value of non-current assets in the market is critical for effective management of assets and the company as a whole. The study shows that alternatives in valuation are of great managerial importance. However, it creates some inconvenience in terms of the reality of the value of the value of the property of the enterprise as a whole. It is established that the discrepancy between the value of non-current assets of the enterprise, reflected in the accounting system, it real market value results in the lack of management of the necessary analytical information, which is the basis for effective management decisions. In our opinion, the most reliable is the assessment of non-current assets at their market value at the time of inventory, because it objectively reflects not the material but the cost dynamics of changes in the process of valuation and accounting. The article considers in detail the compliance of the domestic accounting system with the value of non-current assets of international financial reporting standards, on the basis of which the relevant conclusions are made. In order to reduce the risk of inaccuracies in non-current assets in the valuations recommended by IFRS, enterprises are encouraged to develop accounting policies for non-current assets and to provide prior internal control over the valuation of non-current assets in it accounting.
КАТЕГОРІАЛЬНО-ПОНЯТІЙНИЙ АПАРАТ ЛОКАЛЬНОГО ПРАВОВОГО РЕГУЛЮВАННЯ ОХОРОНИ ПРАЦІ
Authors: Varenik O.
Published: May 2022

Дане дослідження надає можливість встановити, які існують науково-теоретичні підходи до тлумачення поняття локального регулювання, а також прослідкувати їх зміну протягом розвитку незалежності та ринку праці. Важливим є встановлення змін в інституті охорони праці, адже вони визначають зміну змісту та призначення, дозволеного обсягу локального правового регулювання. Проведений аналіз сприятиме більш глибокому розкриттю  проблем співвідношення між існуючими практичним значенням локального регулювання охорони праці та теоретичними уявленнями про його зміст. Як наслідок, можливо буде сформувати сучасне, актуальне та науково обґрунтоване поняття  локального правового регулювання охорони праці, як і пов’язаних із ним інших правових понять, наприклад, локального нормативно-правового акту. Наголошено, що система нормативно-правового регулювання охорони праці є досить розгалуженою та охоплює різноманітні нормативно-правові акти, які об’єднані ознакою регулювання безпеки та благополуччя працівників та третіх осіб під час виконання трудової функції. Таким чином, йдеться про норми, які регулюють час роботи та відпочинку працівника, незаконне звільнення та необґрунтоване неприйняття на роботу, пільгові умови у зв’язку з шкідливими чи небезпечними умовами праці тощо. Зроблено висновок, що розуміння охорони праці, його правового та зокрема локального регулювання є доволі неоднозначним та трансформувалось з часом, залежно від економічних умов та соціальних цінностей. Охорона праці, як один із інститутів трудового права має розгалужену систему норм, і правового, і організаційно-технічного характеру, що мають поєднуватися між собою. На сьогодні, охорона праці стосується не лише технічних правил безпеки, але й правил комунікації, безпеки спілкування з колегами та роботодавцем, а тому регулює питання комфорту й безпеки психологічного та фізичного здоров’я для працівників. Дослідження поняття локального правового регулювання проілюструвало його самостійну роль та доповнюючий, деталізуючи вплив на законодавство. Існування локальних нормативно-правових актів є об’єктивною необхідністю, що обумовлюється потребую підтримання актуальності регулювання, усунення прогалин в законодавстві, підтриманням балансу між потребами працівників та інтересами роботодавця.
Implementasi Metode Rivest Shamir Adleman untuk Enkripsi dan Dekripsi Text
Authors: Fatonah  , Dadang Iskandar Mulyana
Published: May 2022

Abstrak
Sampai saat ini teknologi informasi berkembang dengan pesat, mengakibatkan banyak sekali informasi yang mudah dicuri karena semakin canggihnya teknologi. Untuk itu dibutuhkan suatu program untuk mengamankan kerahasiaan suatu informasi agar tidak mudah terbaca. Kriptografi adalah salah satu solusi yang dikembangkan untuk menjaga kerahasiaan informasi tersebut. Pada kriptografi, terdapat proses dimana informasi yang dikirimkan akan disandikan bisa disebut dengan enkripsi, lalu dikembalikan lagi ke informasi semula di sebut dekripsi. Banyak teknik yang di miliki kriptografi, salah satunya yaitu teknik yang memiliki keamanan sulit untuk di pecahkan yaitu algoritma RSA. Dalam penerapannya, kriptografi metode RSA ini akan dibuat suatu program yang dapat mengenkripsi dan mendekripsi teks, dan perlu diperhatikan dalam pemilihan bilangan prima dan proses pembangkitan kunci agar tidak terjadi serangan terhadap algoritma kriftografi RSA. Tujuan ini yaitu untuk memastikan agar informasi yang dikirim sampai kepada penerima dengan aman. Orang lain akan sulit membaca informasi yang dikirim karena menggunakan kode yang susah dipecahkan.
Kata kunci: RSA, Kriptografi, Enkripsi, Dekripsi, Teks
Copyright Remix (It's Tricky)
Authors: Kakimoto Krystal
Published: May 2022

Over the past five decades, hip hop has become a widely celebrated genre of music, yet misconceptions still exist surrounding the hip hop community’s norm of sampling. This paper explores the origins of hip hop and the concept of sampling that is central to the genre. Sampling can be conceptualized as an eight-pronged framework involving three types of wholesale appropriation, three types related to lyrical quotation, and two types related to the variety of music or beats. Each type is discussed, and some examples are given. Following this overview, the ethics of sampling is explored via the context of the origins of copyright in the United States, which, some consider, to be a sampling of the first copyright law from Great Britain, the Statute of Anne. Historic litigation against hip hop artists is also discussed, as well as how these specific cases changed the attitude of record labels and their willingness to allow their artists to sample from outside the genre. The paper culminates with a discussion on various sampling norms within various communities and how they can be viewed as potential ways to revitalize U. S. copyright law.
Hip Hop as Computational Neuroscience
Authors: Eglash Ron
Published: May 2022

Long before the internet provided us with a networked digital system, music exchanges had created a global networked analog system, built of recordings, radio broadcasts, and live performance. The features that allowed some audio formations to go viral, while others failed, fall at the intersection of three domains: access, culture, and cognition. We know how the explosive growth of the hip hop recording industry addressed the access problem, and how hip hop lyrics addressed cultural needs. But why does hip hop make your ass shake? This essay proposes that hip hop artists were creating an innovation in brain-to-brain connectivity. That is to say, there are deep parts of the limbic system that had not previously been connected to linguistic centers in the combination of neural and social pathways that hip hop facilitated. This research is not an argument for using computational neuroscience to analyze hip hop. Rather, it is asking what hip hop artists accomplished as the street version of computational neuroscientists; and, how they strategically deployed Black music traditions to rewire the world’s global rhythmic nervous system for new cognitive, cultural, and political alignments and sensibilities.
Letter from the Editor
Authors: Mahetaji Kaushar
Published: May 2022

As an academic field, ‘information science’ has repeatedly been characterized as complex and interdisciplinary. When investigating “the properties and behavior of information, the forces governing the flow of information, and the means of processing information,” information science scholars converse with external disciplines (Borko, 1968, p. 3). They borrow theory, adopt frameworks, and apply methodologies from what have been termed ‘content’ or ‘conventional’ disciplines, e.g., mathematics, linguistics, computer science, philosophy, strategic management, psychology, communications, library science (Bates, 1999). Simultaneously, information science practitioners contribute their own insights regarding the organization, representation, form, management, and use of information and information systems in the conventional disciplines. By attending to all the conventional disciplines, information science behaves as a ‘meta-discipline’ (Bates, 1999). This issue aligns with this notion of information science as a ‘meta-discipline’ that is both parallel and perpendicular to conventional disciplines.