bluuebunny/crossref_metadata_2025 huggingface dataset:
PROSPECTS FOR THE DEVELOPMENT OF DOMESTIC BUSINESS UNDER CONDITIONS OF DIGITALIZATION
Authors:   Lesya Ukrainka Volyn National University, Shostak Liudmyla , Slobodianiuk Olha ,   National University “Odessa Law Academy”
Published: April 2022

The article examines the dependence of the level of capitalization on digital development in leading IT companies, analyzes the results of these ratings, which characterize the place of the country according to the results of digitalization. The 2020 pandemic highlighted the need to accelerate the development of services such as “smart city” and “digitalization of education”. These services are an important component of the development of the digital economy because they relate to those areas of society that, unfortunately, are still in analog rather than digital format. For the effective development of digitalization of the business environment, it is necessary to focus on the provision of functional components. Formation of a quality system of personal data protection for all subjects of the digital economy. Creation of a developed digital infrastructure to ensure maximum Internet coverage of the territory of Ukraine. Particular attention should be paid to remote villages, settlements, mountainous areas, hard-to-reach areas, individual objects of social infrastructure, because they are in the so-called digital divide. Development of highly qualified human potential and capital that will meet world requirements and use the latest technologies. Accordingly, the need for highly educated specialists is urgent and undeniable, because only the possession of specific skills and competence will enable the national economy to integrate into the global digital society. The main strategy in the digitalization of the business environment is to determine the formation of an effective internal market with the formation of consumers’ motivational needs for digital products, creating conditions for national security, increasing the competitiveness of domestic enterprises and their products in both domestic and foreign markets. In line with the strategy of domestic digitalization of the business environment, the focus should be on the development of additional services, such as “smart city” and “digitalization of education”, which are important components of “Industry 4.0.” and relate to those areas of life (industry, public safety, medicine, ecology, transport, etc.) that are still in analog format.
“INTERNET OF THINGS” TECHNOLOGIES IN INTERNATIONAL MARKETING
Authors:   Kyiv National Economic University named after Vadym Hetman, Ishchenko Anna
Published: April 2022

One of the key trends in international practice is the Internet of Things technology, which contributes to the competitiveness and performance of international companies, as well as the emergence of new product/service functionality and greatly expanded access to information, the emergence of sophisticated distribution networks and flexible pricing models, optimized and personalized advertising campaigns, etc. The article considers the essence and types of Internet of Things technologies with the identification of internal (aimed at optimizing the company’s business processes) and external technologies (as an element of goods/services), and also investigates the intensity of their implementation in various sectors of the economy. The relevance of the implementation of Internet of Things technologies in international business in order to improve the competitiveness of companies in foreign markets was analyzed. The influence of implementation of Internet of Things technologies on the international marketing complex (4P) of the enterprise was investigated. Opportunities (creation of smart products, new augmented pricing models, more accurate consumer segmentation and personalized communication tools) and problems of using data generated by the Internet of Things for international marketing practices were identified. IoT technologies have a significant impact on international marketing research because they provide more accurate, timely and relevant information about consumer preferences. The Internet of Things reveals patterns of product usage, which allows for accurate demand forecasting. Also, Internet of Things technologies allow for more accurate segmentation of consumers, which allows companies to adapt product, communication and pricing policies in target foreign markets. This leads to a minimization of costs and, accordingly, an increase in profits and brand awareness in the long term. Data from IoT-connected devices can be used to understand customers’ daily lifestyles, determine when products need to be replaced and what type of model they would like to purchase, identify factors that influence buying patterns, and the markets where a product will sell the most.
APPROACHES TO MODELING THE RELATIONSHIP BETWEEN THE BANKING SYSTEM AND ECONOMIC ACTIVITY OF ENTERPRISES
Authors:   Dniprovsky State Technical University, Sarancha Olga
Published: April 2022

The relevance is determined based on the need to adapt foreign developments to the conditions and specifics of banks and their impact on the real sector in Ukraine. The part of the general problem that needs to be solved is identified, namely the determination of the influence of the financial sector on domestic enterprises in order to intensify their activities. The purpose of the article is defined, which is to analyze the approaches to determining the relationship and factors of interaction of banks on the enterprises of the real sector of the economy of Ukraine. The article analyzes the approaches to modeling the relationship between enterprises and banks in countries with developed market economies. Based on the analysis, the most studied links between the banking system and economic activity of enterprises are highlighted. The first group of such links includes bank deposits and loans, bank capital and the index of activity of the banking and financial sectors of the economy. The second group includes indicators of the resource sector (deposits) and investment in fixed assets, industrial output. The third group includes the need for credit resources and the capacity of the banking system of the country (region). The fourth group includes the need for investments, innovative resources and the need for development loans. Based on the analysis of literature sources, a functional model is proposed, which reflects the dependence of industrial output on deposit resources (or a model of the country’s credit potential), a model showing the dependence of loans for current needs on certain factors and a model of innovation and investment development. It is concluded that based on the use of the proposed functional dependencies, it is possible to show the relationship between the state of the banking system, deposits, the creditworthiness of the banking system and activity in the real sector of the economy. It is concluded that studies conducted in economically developed countries have confirmed the dependence of bank loans on the creditworthiness of banks. In addition, such studies have found a link between the growth rate of bank loans and the level of employment, output, and investment.
INNOVATION AND INFORMATION TECHNOLOGIES IN THE ACTIVITIES OF FINANCIAL INSTITUTIONS: WORLD EXPERIENCE
Authors:   Chernihiv Polytechnic National University, Kholiavko Nataliia , Popelo Olha ,   Chernihiv Polytechnic National University, Tarasenko Olena ,   Chernihiv Polytechnic National University
Published: April 2022

Modern innovation and information processes require the formation of an innovative strategy to respond to new trends in digital development. This is due to growing competition from both financial institutions and high-tech companies and startups FinTech which with their innovative solutions seek to become leaders in highly profitable segments of the banking sector. The purpose of the article is to analyze foreign experience in the development of innovative information technologies in the financial services market. The article analyzes the areas of use of information technology in the work of financial institutions. The essential characteristics of financial innovations are presented. The experience of leading countries in the introduction of innovative and information technologies in the work of financial institutions is analyzed. The study found that the world leaders in the pace of implementation of information technology in the work of financial institutions are China, the United States, Germany, India, Singapore and the United Kingdom. The development of the FinTech industry depends on the factors of efficiency and optimality of state regulation, the availability of highly qualified experienced specialists in the field of information technology, the development of financial infrastructure, the level of household confidence in banks and the ability of financial institutions to attract investment resources. The introduction of innovative information technologies allows financial institutions to organize quality customer service, increase the degree of its personalization, and make processes more transparent, fast and reliable. This, in turn, helps to increase the level of trust of stakeholders and competitiveness in the financial services market. At the same time, the use of information technology by financial institutions may be accompanied by risks of cyberattacks, leakage of personal data of customers, as well as technological and reputational risks. The experience of the countries and individual banks analyzed in the article can be useful for Ukraine, in particular in the implementation of cloud technologies, artificial intelligence, big data analytics, Blockchain technology in the activities of domestic financial institutions.
THEORETICAL ASPECTS OF FORMATION OF THE TAX POLICY OF THE ENTERPRISE
Authors:   Dnipro State Technical University, Yudina Svetlana , Rumyantsev Bogdan ,   Dnipro State Technical University
Published: April 2022

The urgency of the study is indicated due to the observance of the economic interests of all subjects of the market economy when paying taxes. The purpose of the article is defined as further development of theoretical aspects of formation of tax policy of the enterprise on the basis of logic of process of knowledge of essence of the tax and establishment of concrete tax forms. The study used general scientific research methods, namely: historical, logic, analysis, and graphics. The article considers some theoretical aspects of the formation of tax policy of the enterprise. Namely, the reasons for the search for optimization of tax amounts, the definition of the tax policy of the enterprise, the basic principles of tax policy, the definition of the tax policy of the enterprise, the stages of formation of tax policy. Economic, legal, socio-political, moral reasons that cause the desire of entities to evade taxes are revealed. Negative and positive aspects of the modern tax system of Ukraine are analyzed. Based on the experience of taxation, the objective need for the synthesis of direct and indirect taxes in the taxation system is indicated. The definition of the tax policy of the enterprise is given as a process of choosing not only the direction of operating activities, but also specific legal forms and tools to achieve the required financial result, which is accompanied by optimization of enterprise costs for taxes. The conclusion about the connection of tax policy and the general policy of the enterprise on profit management is made. The principles of the tax policy of the enterprise are expanded and concretized. The main stages of formation of the tax policy of the enterprise are shown. Two conceptual approaches to the essence of tax planning at the enterprise are defined and revealed. The logic of the process of learning the essence of the tax and the establishment of specific tax forms in order to improve the tax system in accordance with the above logic is presented in graphical form. It is noted that the approach to improving the tax system will not violate the economic interests of all entities. It is concluded that it is necessary to use in financial practice only legal methods to minimize tax amounts at the enterprise.
ECONOMIC ESSENCE OF FINANCIAL STATEMENTS, METHODS OF ITS PREPARATION AND AUDIT
Authors:   National Technical University “Kharkiv Polytechnic Institute”, Mardus Nataliia , Lazurenko Oleksii ,   National Technical University “Kharkiv Polytechnic Institute”
Published: April 2022

The article investigates theoretical and methodological approaches to defining the essence of financial reporting, its purpose and definition in the economic literature. In Ukraine, financial statements are defining as a system of interrelated generalized indicators that characterize the financial condition of the enterprise at a certain date and the results of its activities for the reporting period. Preparation of financial statements is basing on the accounting of the enterprise. Information from the financial statements is the main sources of information for the analysis of the financial condition of the enterprise, and the forms of financial statements are the objects of research during the audit, forensic economic examinations, etc. It is on the bossing of financial statements can be considered in detail and assess the financial condition of the enterprise, and accordingly make informed management decisions. The concept of “financial reporting” is forming, which is taking into account the characteristics of various economic entities, both legal entities and individuals. The results of the study made it possible to summarize the results of the study and to classify the main users of financial statements based on their information needs. The basic normative-legal provision and state regulation of financial reporting in Ukraine are defined and systematized. It is establishing that the purpose of accounting and financial reporting is to provide users for decision-making complete, truthful and unbiased information about the financial condition, results of operations and cash flows of the enterprise. It established that the results of the audit of financial statements assess the actual state of the economy and explore the prospects for growth of business activity to improve the efficiency of economic activity. The audit of financial statements in times of crisis complicated by the desire of companies to hide the negative impact of certain business transactions and their consequences on the financial condition and performance of the company, which poses a threat of unreliability of financial statements. The study identified the peculiarities of the formation of financial statements in times of crisis and systematized crisis markers that allow you to focus as compilers and users of financial statements on the main caveats caused by the crisis.
CURRENT ISSUES REGARDING MANDATORY AUDITING UNDER QUARANTINE RESTRICTIONS
Authors:   Simon Kuznets Kharkiv National University of Economics, Shevchenko Iryna
Published: April 2022

Under quarantine conditions, there are many issues related to the life support of the country. Entrepreneurs and business owners had to ensure that work was properly organized. Even today there are many developments in accordance with current legislation and international experience in the pandemic, but not enough attention is paid to mandatory audit in Ukraine (its organization by both business owners and auditors). Under quarantine restrictions, there are many questions about the organization of business owners and employees, it is necessary to follow the rules dictated by the pandemic. Therefore, the problem arose of how to minimize risks during the audit and maximize the organization of the auditors and enterprises. In the study the author made an attempt to disclose theoretical issues and give practical recommendations for mandatory audit in quarantine.
TRENDS OF INVESTMENT IN UKRAINE FROM THE COUNTRIES OF THE EUROPEAN UNION ON THE EXAMPLE OF THE BLACK SEA REGION OF UKRAINE
Authors:   Donetsk Regional State Administration, Kulakov Oleksii
Published: April 2022

At the present stage of development of the Ukrainian economy there are problems in attracting foreign investment. Different countries of the European Union are ready to invest in the economy of Ukraine. Investing develops the Ukrainian economy, namely innovating, supporting small and medium-sized businesses, reforming the civil service, and soon. It is necessary to intensify investment in the Black Sea (southern) Region, namely in namely in Odesa, Mykolaiv, Kherson and Donetsk regions. After all, all these areas participate in the Black Sea Basin program. Therefore, the current problems of investment trends in Ukraine from the European Union on the example of the Black Sea Region of Ukraine are becoming relevant, as the analysis of these problems is needed to attract foreign investment in Ukraine and its region. The development and improvement of investment will contribute to the growth of Ukraine’s economy. The research shows the importance of analyzing current problems of investment trends in Ukraine, especially investment from the European Union on the example of the Black Sea Region of Ukraine. Based on statistics, it is shown that the most stable growth of capital investment is observed in the economy of Donetsk and Odesa regions in comparison with the growth of capital investment in Ukraine, which shows the development of investment and innovation, small and medium business, but in Mykolaiv and Kherson regions unstable growth of capital investments, which requires increasing the efficiency of investment and innovation activities and small and medium-sized businesses. Based on the analysis of statistical data, the increase in direct investment in the economy of the Black Sea Region of Ukraine is unstable, which shows the need to increase investment efficiency and implement investment projects to reduce the negative impact on the economy of the Black Sea Region of Ukraine. As the result of the analysis the growth of direct investments in the economy of the Black Sea Region of Ukraine can be improved, which indicates the inefficient development of investment. The main features of decentralization are considered.
FORMATION OF THE MECHANISM OF MANAGEMENT OF INDUSTRIAL DEVELOPMENT OF BUSINESS ENTITIES ON THE PRINCIPLES AND BASIS OF THE “INDUSTRY 4.0” CONCEPT
Authors:   Odessa National Maritime University, Oneshko Svitlana
Published: April 2022

The article presents the methodology of formation of state regulatory bodies for industrial development of domestic economic entities, provides schemes of structural and organizational mechanism of industrial policy management, taking into account the implementation of the principles and foundations of the concept of “Industry 4.0”. The practical use of the proposed set of measures can restore the unity of the reproduction process; stimulate economic growth and structural change in order to fully develop the real sector of the economy. In the future the productivity of factors of production and the level of development of productive forces will increase, thus significantly strengthening the preconditions for changing the object orientation of industrial policy towards its focus on solving scientific, technological and social progress knowledge-intensive industries, as well as the gradual modernization of the material and technical base of development of the entire national economy. As a result, Ukraine will regain the status of a powerful industrial state and will be able to secure its own strategic interests in the international market. In this regard, the state industrial policy must finally find: clearly defined, generally accepted and legally enshrined content; the main national body and the organizational structures and subdivisions specially coordinated by it; financial and other resources that are necessary to support and stimulate the development of vital and promising areas of production and economic activity; normatively enshrined strategy, which is specified in the relevant program documents of national, regional and sectoral levels, which indicate the separation of their powers and responsibilities, as well as defined schemes and technologies for interagency coordination and interaction to ensure high efficiency of specific tasks. Hence two directions of strengthening the effectiveness of industrial regulation: first, the formation and strengthening of the system of organizational and other measures; secondly, improvement of the most important blocks of the functioning system of economic management (target, normative-legal, institutional, instrumental, etc.). Only then will it be possible to increase the effectiveness of industrial policy as an anti-crisis, integrating core of the system of state influence on the real sector of the economy and eliminate the main shortcomings of the existing organizational order.
THE ESSENCE AND SIGNIFICANCE OF ACCOUNTING AND ANALYTICAL SUPPORT OF SECURITY-ORIENTED MANAGEMENT OF THE ENTERPRISE
Authors:   Dnipropetrovsk State University of Internal Affairs, Kononova Iryna
Published: April 2022

The article is devoted to defining the essence and role of accounting and analytical support of safety-oriented management of the enterprise. It is determined that forecasting crisis phenomena and determining ways out of threatening situations becomes possible in the case of the introduction of security-oriented management in the enterprise. It is noted that the accounting and analytical support of management satisfies the information needs of the general management system, is an integral part and is an integral part of it. A typology of analytical procedures for accounting and analytical support of different types of management has been developed. Four main types of enterprise management depending on its orientation are studied, namely retrospective-oriented, perspective-oriented, strategically-oriented and security-oriented management. It is noted that the widest list of analytical procedures, which includes analytical procedures for retrospective diagnosis, forward orientation, strategic positioning and analytical procedures for active stabilization, is inherent in enterprises dominated by security-oriented management. The functions of analytical support are singled out and each of them is specified, depending on the type of management and the dominance of a certain type of analytical procedures. The process of preparation of accounting and analytical information, ensuring its quantity and quality is considered. It is proved that the accounting and analytical support of security-oriented management should be based on an expanded list of principles of its construction. It is established that to increase the efficiency of enterprises requires such an orientation of enterprise management, which would combine and coordinate all activities, methods and tools aimed at managing risks and erroneous actions of staff, to identify and eliminate inconsistencies and shortcomings in the enterprise. It is substantiated that the creation of effective accounting and analytical support for security-oriented management of the enterprise allows to develop measures to counter threats and promotes the realization of economic interests in production, financial, personnel, marketing, social, innovative spheres and activities of the enterprise, ensuring effective development.
PLANNING OF STRATEGIC DEVELOPMENT OF THE ENTERPRISE ON RENDERING OF IMPROVING SERVICES
Authors:   Oles Honchar Dnipro National University, Mogilova Anastasia , Matvieieva Maryna ,   Oles Honchar Dnipro National University
Published: April 2022

In the article, the definition of “strategy” and its interconnection with development of enterprises are researched. The essence of strategic plan, its codes and stages are defined. The interrelation between main terms and concepts is researched. The relevance and importance of the concept of “strategic planning” and its role in the activities of enterprises providing health services are also studied. The practical aspects of modern tools of strategic planning of development of organizations for the provision of health services are selected and the essence of the formation of its individual components is revealed. Methodical approaches of introduction were proposed on an example of the enterprise rendering improving services – the children’s wellness complex “Paradise corner” in the city of Berdyansk was developed. Alternative methods and possible aspects of improving methodological approaches to the formation and realization of organizational strategy are identified. With the help of SPACE analysis it was investigated and proved that the process of strategic planning can be represented by a consistent solution to the pressing problems of any company. The topical issue of strategic planning with the step-by-step choice of the optimal approach to enterprise development was selected. Also, the world experience of strategy development to improve the organization’s activity was analyzed effective factors of its formation, strategic planning methodology and its stages were singled out. The factors influencing the effectiveness of the chosen strategy were identified in more detail such as financial strength, competitiveness of the enterprise, stability of the industry, attractiveness of the industry. As a result of obtaining weighted estimates of four key factors, the vector of the recommended strategy in the coordinate system SPACE was formed. That indicates the type of strategy of the researched enterprise and it was determined that the perspective development strategy of “Paradise Corner” is aggressive strategy. It was identified that the choice of strategy depends of many factors, including the strategic position of the enterprise, the dynamics of its change, production and technical potential, services provided, the state of the economy, the political environment.
FEATURES OF DIGITALIZATION MANAGEMENT AT THE ENTERPRISE
Authors:   National University “Yuri Kondratyuk Poltava Polytechnic”, Chaikina Alina , Zaluha Yuliia ,   National University “Yuri Kondratyuk Poltava Polytechnic”
Published: April 2022

In the article were analyzed features of enterprise digitalization management in modern business conditions. It was found that in most countries digitalization has become an area of active public policy: through the stimulation of enterprises and businesses in general to digitalization, creation of national digital infrastructures, attracting private investors to create digital platforms. Problem of the digital divide is deeper than just access to infrastructure. The study showed that the actual introduction of digital technologies and e-economy is now more declarative and needs concrete reforms. However, the informatization of society can increase the investment attractiveness of the state, its economic potential, and increase the number of services that can be provided in digital mode raises the level of openness and transparency of enterprises, providing significant competitive advantages. It was proved that the biggest problem for digital technologies introduction is not even cybersecurity or required amount of investment, but the lack of quality and qualified personnel who are able to adapt, train, implement and optimize processes based on innovative technologies. It was found that the enterprise digitalization allows significantly reducing costs and optimizing business processes in production to save the environment, save time, human and money resources. The peculiarities of the enterprises functioning that are focused on digitalization were analyzed, as well as advantages and disadvantages of the digitalization process were determined. It was proved by authors that companies that have identified the vector of digitalization of their activities and developed an appropriate strategy, gain new competitive advantages and strengthen their market position. The company’s management should develop the concept of general digitalization, understand how it can be adapted to the needs of their own business and implement it quickly, because digitalization is becoming one of the most important areas that will promote innovative breakthroughs in the world economy. It was determined that the transformation of the enterprise management system in accordance with modern digital technologies makes it possible to change the values, priorities, and guidelines for building qualitatively new models of enterprise management relying on modern technologies.
ESTIMATED POTENTIAL ECONOMIC VALUES THROUGH THE TRANSFER MORTALITY OF THE POPULATION OF THE PRICHORNOMORSKY ECONOMIC REGION
Authors:   Vinnitsa Trade and Economic Institute KNTEU, Zayukov Ivan
Published: April 2022

The relevance of the study is that during the thirty years of independence of Ukraine the population is rapidly declining, in particular working age; life expectancy is much lower compared to developed countries; high mortality rate of people of working age, in particular young people, which are the basis of the country’s labor potential, etc. The aim of the study is to assess the potential economic losses due to premature mortality of the population of the Black Sea economic region. The article focuses on the problem of high mortality of the population of Ukraine, in particular people of working age. Theoretical and methodological bases of calculation of potential economic losses due to premature mortality of persons of working age are given. The growth rates of mortality in the age group of 15–59 years in 2013–2005 and 2020–2014 are calculated. An assessment of potential losses in human years due to premature mortality in the age group of 16–59 years in 2020 in Ukraine and the Black Sea economic region. Potential economic losses due to premature mortality of persons in the age group of 16–59 years in 2020 in Ukraine, in particular Mykolaiv, Odesa, Kherson regions, are calculated. The share of potential economic losses due to premature mortality in the age group of 16–59 years in 2020 in Ukraine in the overall structure of gross regional product of Ukraine is calculated. The share of potential economic losses due to premature mortality of persons in the age group of 16–59 years in 2020 in the Black Sea economic region in the overall structure of the corresponding losses in Ukraine is calculated. The share of potential economic losses due to premature mortality of persons in the age group of 16–59 years in 2020 in some regions of the Black Sea economic region in the total gross regional product is calculated. Therefore, high human, financial, material and intellectual losses in general worsen the medical, demographic, socio-economic, political and other processes in our country. To weaken this process, it is necessary to take a comprehensive approach to solving the above problem; in particular, it is necessary to simultaneously improve the importance of the components of human and sustainable development of Ukraine.
WORKING CONDITIONS AND LABOR PROTECTION IN THE AGRICULTURAL SECTOR: CURRENT SITUATION AND PROBLEM
Authors:   Volyn State Agricultural Experimental Station of the Institute of Potato The National Academy of Agrarian Sciences of Ukraine, Sokolova Alla , Kilnitska Olena ,   Polissia National University, Starunska Lyudmyla ,   Zhytomyr Agrotechnical Professional College
Published: April 2022

The current state of working conditions and occupational safety in agriculture, forestry and fisheries of Ukraine for 2018–2020 is analyzed. Dynamic trends are identified and a number of indicators that reflect the level of occupational injuries in the industry and its consequences are assessed. Based on a detailed analysis of technical, organizational and psychophysiological causes of accidents, the main problems of creating safe and harmless working conditions in the agricultural sector have been identified. It is established that the high level of injuries and occupational diseases in the industry is due to such factors as: violation of safety requirements during the operation of equipment, machinery and technological process; imperfection of the technological process and its non-compliance with occupational safety requirements; deterioration of the material and technical base; low provision of personal protective equipment; unsatisfactory organization of work and rest; low labor and production discipline, etc. It is established that the operation of a significant number of physically and morally worn out machines and equipment, unsatisfactory organization of labor, low level of production and labor discipline, lack of interest of managers in improving working conditions and safety, and a number of other factors determine the current socio-economic conditions and labor protection in agriculture as unsatisfactory. Peculiarities of formation of conditions and occupational safety in farms are revealed. The state of relations between employees and owners of agricultural formations on the creation of healthy and safe working conditions at enterprises as a result of concluding collective agreements has been studied. The organizational and technological features of agriculture, which determine the production risks of injuries and diseases in the industry, are systematized. Based on the study and generalization of domestic and foreign experience, a number of principles, measures and specific proposals for improving working conditions and ensuring its protection in agriculture are substantiated. The necessity of recognizing the priority role of human capital in the system of social-labor and production-economic relations in the agricultural sector is proved.
BLOCKCHAIN TECHNOLOGY IN ACCOUNTING: ADVANTAGES AND DISADVANTAGES OF APPLICATION
Authors:   Vinnytsia National Agrarian University, Pravdiuk Nataliia , Obniavko Mariia ,   Vinnytsia National Agrarian University
Published: April 2022

The article reviews the possibilities and expected results of the potential transition of enterprises from traditional accounting with double entry to a unique triple system using blockchain technology. The essence of blockchain technology, its constituent elements and features of the triple record system are studied, as well as its comparison with the double record. The impact of using blockchain technology from two points of view: enterprises and stakeholders are considered. There are two scenarios: a partial transition to blockchain accounting of large corporations or a complete transition of all enterprises, regardless of size. The list of the main expected advantages of using the blockchain in accounting according to organizational and managerial, economic, qualitative, professional and technological aspects is indicated. It is considered how blockchain technology will make adjustments to such elements of the method of accounting as documentation, inventory, valuation, calculation, accounts, double entry, balance and reporting. The impact of blockchain technology on stakeholders such as tax authorities, auditors and banks has been analyzed, noting that in the event of a transition to triple accounting, they may experience significant changes in all financial processes and economic activities, deal with large-scale automation and transition to IT-based operations. Some problems and shortcomings that may arise in the process of technology implementation are highlighted. Emphasis is placed on the complexity of the transition to the system of triple records, as this will include radical changes in the way of accounting around the world. Recommendations for eliminating the identified shortcomings are given, namely that the main prerequisite for the introduction of triple accounting is to understand the inevitability of new changes in the digitalization of accounting, recognition of blockchain and cryptocurrency technology, study of best practices in other countries to develop regulatory framework and, accordingly, the creation of its own legislation. The need to eliminate a lot of misinformation about blockchain technology was emphasized.
FEATURES AND TRENDS OF DEVELOPMENT OF JOINT INVESTMENT INSTITUTIONS IN UKRAINE
Authors:   Taras Shevchenko National University of Kyiv, Shmorhun Ihor
Published: April 2022

The article examines the features and trends in the development of joint investment institutions in Ukraine. The main regulatory document on the activities of joint investment institutions in Ukraine is the Law of Ukraine “On joint investment institutions (mutual and corporate investment funds)”. It was revealed that the main institutions of joint investment are mutual and corporate investment funds, which are divided into term, indefinite, open, closed, interval, diversified, non-diversified and venture. The number of joint investment institutions in Ukraine has been analyzed – since 2015 there is a general positive tendency of growing number of joint investment institutions. As for year 2021 the number of joint investment institutions in Ukraine is 1662 institutions comparing to 1149 in the year 2015. However, it is mainly due to the increase in number of corporate investment funds and in the same time decrease in quantity of mutual investment funds – their shares in the structure of joint investment institutions changed from 18% in 2009 to 46% in 2020 and from 82% in 2009 to 54% in 2020 respectively. Geographical structure of joint investment institutions in Ukraine, structure of the main investors as well as asset structure were investigated – almost 75% of joint investment institutions are based in Kyiv and Kyiv region, the main investors are individual residents and the biggest share in the asset structure of Ukrainian joint investment institutions have governmental bonds and other assets depending of the type of joint investment institution. Recommendations for improving the market of joint investment institutions in Ukraine have been developed – to improve Ukrainian legislation on the activities of joint investment institutions, both mutual and corporate investment funds, taking the example of the experience of developed countries; to develop effective marketing strategies of joint investment institutions to improve awareness of the current state and further prospects of their development in Ukraine and also to cooperate with developed countries to gain access to their stock markets.
Literatura y psicoanálisis: hacia una teoría de La Lectura
Authors: Garayalde Nicolás
Published: April 2022

El siguiente artículo se propone interrogar la relación entre el psicoanálisis, la literatura, la crítica y la teoría literaria. Para ello, nos concentraremos primeramente en lo que podemos llamar psicoanálisis aplicado, recuperando el cuestionamiento según el cual el psicoanálisis utiliza la literatura para reproducir su propio saber. en un segundo momento, analizaremos la “literatura aplicada” del crítico francés Pierre Bayard, a partir de la cual buscó invertir la jerarquía y llevar el saber desde la literatura al psicoanálisis. Finalmente, propondremos que el aporte que el psicoanálisis puede hacer al campo de los estudios literarios no ocurre ni en la crítica ni en la literatura sino en la teoría y epistemología de la lectura.
History and Psychoanalysis, History of Psychoanalysis. Some reflections on Stephen Frosh and Belinda Mandelbaum’s article
Authors: Plotkin Mariano Ben
Published: April 2022

Stephen Frosh and Belinda Mandelbaum start their thought-provoking article by pointing out that it is not “an attempt at writing history,” but an “inter- vention into the history of psychoanalysis from the point of view of psychosocial studies.” However, in this important piece, the authors address a series of critical issues (some of which have been discussed in previous articles; Frosh and Mandelbaum, 2017; Rubin, Mandelbaum and Frosh, 2016) associated to the pro- blems inherent to writing the history of psychoanalysis. I must confess that I am not really familiar with the field of psychosocial studies, and therefore my comments will be grounded on the point of view of a historian (I am not a psychoanalyst either, as the authors suggest in another piece: cf. Rubin, Mandelbaum, and Frosh, 2016). It seems to me, however, that the purpose of analyzing “the processes of construction of psychoa- nalysis and [...] [of] understanding the stories it tells itself about that construction” –which according to the authors constitutes the goal of psychosocial studies– is perfectly compatible with what cultural and intellec- tual historians usually do.

Frosh and Mandelbaum ́s point of departure appears to be a certain feeling of perplexity originating in two issues: first, the fact that in Brazil psychoa- nalysis and repression existed alongside during the dictatorship. As the authors point out, not only did the brutal social and political policies implemented by the military not generate any form of criticism on the part of the official psychoanalytic institutions, but there were documented cases of actual connivance between members of those institutions and the regime. This passivity or complicity of the psychoanalytic insti- tutions towards a murderous military regime con- tradicts, according to the authors, the “progressive” ethical dimension that they attribute to psychoanaly- sis. Social and political progressivism are “true to the psychoanalytic mission as a whole, as they derive from its conditions of formation in the social revolution of the late nineteenth and early twentieth centuries and also reflect its potential [...] to disturb the comfort of the status quo.”
Response to Commentaries on Psychosocial Histories of Psychoanalysis
Authors: Frosh Stephen , Mandelbaum Belinda
Published: April 2022

We are very grateful for the close attention paid to our paper Psychosocial Histories of Psychoanalysis by Mariano Ben Plotkin, Jane Russo and Mauro Pasqualini. It is a privilege to have one’s work taken seriously by such distinguished historians of psychoanalysis, and to be able to participate in constructive debate with them. We are pleased that all three seem to have found points of interest in our article, even though they also have important differences from us. In the space we have available here for a response, we will focus on some of these differences and try to explore how our views might be reconciled, or at least maintained in the kind of productive tension that can advance our understan- ding of the Brazilian psychoanalytic situation during the 1964-1985 dictatorship, and perhaps of the question of psychoanalysis’ institutional response to authoritaria- nism more generally.
"Estimado doctor Freud. una historia cultural del psicoanálisis en América Latina", Edhasa, Buenos Aires, 2017, 288 páginas.
Authors: García Luciano Nicolás
Published: April 2022

Estimado Doctor Freud es un libro infrecuente, tanto por su concepción como por su confección. En primer lugar, es un libro cuyos autores son especialistas en la historia del psicoanálisis, y uno de ellos, Ruperthuz, un analista practicante. En segundo lugar, porque propone un examen detallado de las epístolas de Freud, no para elucidar algún componente teórico del pensamiento freudiano, sino para rastrear una serie de autores y circuitos que den cuenta de la formación del movimiento psicoanalítico en América Latina. Este tipo de enfoque y de trabajo de coautoría es todavía inusual, aún en los trabajos de historia “psi” que pretenden tener una mirada trasnacional.
Nota Editorial/Editorial Note
Authors: Ruperthuz Honorato Mariano , Plotkin Mariano Ben
Published: April 2022

Con esta entrega, se cierra un ciclo y se da comienzo a otro. A partir de ahora, las revistas Praxis publicada por la Facultad de Psicología de la Universidad Diego Portales de Santiago de Chile, y Culturas Psi/PsyCultures, publicada por el Centro de Investigaciones Sociales (CONICET-IDES) de Buenos Aires, Argentina, se fusionan dando origen a un nuevo emprendimiento editorial e intelectual. La nueva publicación, que se llamará PCP (Praxis-CulturasPsi), es el resultado de una alianza entre ambas instituciones y representa un paso adelante en la constitución de una red transnacional de investigadores sobre temas vinculados a la conformación de “culturas psi” en distintas regiones del mundo. La unión de estos dos proyectos editoriales se articula, además, con la creación de un flamante programa de investigación en Historia y Teorías Críticas de los Saberes Psi por parte de la Facultad de Psicología de la Universidad Diego Portales.

La nueva publicación tendrá como foco la promoción y difusión de investigaciones acerca de los llamados “saberes psi” y sus prácticas concomitantes. Estas incluyen un conjunto de saberes expertos tales como la psiquiatría, el psicoanálisis, la psicología, las neurociencias y las ciencias cognitivas, así como también sus “desbordes” culturales más amplios. Por este motivo, preferimos utilizar el concepto de “culturas psi”. PCP (Praxis-CulturasPsi) promueve la investigación transdisciplinaria –como lo es su objeto de interés- y alienta contribuciones que crucen las fronteras entre distintos saberes.

PCP (Praxis-CulturasPsi) es, como sus antecesoras, una revista de doble referato, que aparece solamente en formato digital, de acceso libre, con una frecuencia bi-anual, aunque se pueden incorporar artículos a medida que van siendo aceptados. Aceptamos artículos en español, portugués, francés e inglés, que serán publicados en sus idiomas originales. Esperamos que este nuevo emprendimiento se convierta pronto en un marco de referencia regional e internacional para la difusión de investigaciones originales y novedosas sobre la conformación de culturas psi.
Arte y Psicoanálisis: tres vías de exploración del proceso artístico
Authors: Lima Natacha Salomé , Pena Federico
Published: April 2022

La creación artística atestigua el paso del tiempo en el devenir de la historia cultural. El siguiente ensayo explora tres vías de acceso a las dinámicas del proceso artístico. El cuento Las ruinas circulares de Jorge Luis Borges será la oportunidad para indagar la perspectiva hermenéutica sobre el simbolismo creacionista, la realidad, el simulacro y la ficción. Luego, analizaremos la perspectiva que introduce el sistema de idealismo trascendental (Schelling 1800) que propone al arte como vía de conciliación entre consciente e inconsciente. Por último, el análisis de la obra Freud: una interpretación de la cultura (Ricoeur 1970) será la oportunidad para revisar la tesis epistemológica que caracteriza al discurso psicoanalítico, su doble pertenencia a la dimensión del sentido (dimensión hermenéutica) y la fuerza (dimensión energética).
LA TEORÍA DEL CARÁCTER SOCIAL DE ERICH FROMM: CLAVE INTERPRETATIVA DEL PROCESO DE INDUSTRIALIZACIÓN EN MÉXICO, 1957-1974
Authors: Reyna Chavez Mariana Elizabeth , Urrego Miguel Ángel
Published: April 2022

La teoría del carácter social, formulada por Erich Fromm en calidad de Director del Departamento de Psicología Social de la Escuela de Fráncfort durante la década 1930, condensa su aportación más relevante al campo de estudio que articula psicoanálisis y marxismo.  La primera investigación empírica con base en sus conceptualizaciones tuvo lugar en Alemania, antes de que Hitler llegara al poder. Después de permanecer un período exiliado en Estados Unidos, Fromm recibió la invitación de radicar en México de parte de un prestigioso grupo de psiquiatras vinculado a instancias representativas del Estado posrevolucionario. En este país encontró un terreno propicio para impulsar otras investigaciones sustentadas en su metodología socio-psicoanalítica.

El artículo destaca el análisis de una comunidad campesina del Estado de Morelos, realizado entre 1957 y 1964. Así mismo, retomamos las conclusiones un estudio concretado en la ciudad de México, en la Unidad Habitacional Legaria del Instituto Mexicano del Seguro Social (IMSS) a lo largo de la década de 1960. Se ubica la propuesta teórica sobre la salud mental elaborada por Fromm en el debate sobre las políticas públicas necesarias para encauzar a las sociedades latinoamericanas en la vía de la modernización. Veremos que para los especialistas en las disciplinas psi ligados al connotado sociólogo y analista alemán, la teoría del carácter social fue una clave interpretativa de las vicisitudes políticas, culturales y subjetivas que conllevaba el proceso de industrialización en México.