bluuebunny/crossref_metadata_2025 huggingface dataset:
Assessment of the relevance of the student survey results in the educational process
Authors:   Siberian Federal University, Shestakov Vyacheslav N. , Yakunin Yurii Yu. ,   Siberian Federal University, Lyksonova Daria I. ,   Siberian Federal University, Pogrebnikov Alexander K. ,   Siberian Federal University
Published: May 2022

Many educational institutions implement feedback mechanisms in their activities, this also occurs according to the requirements of educational standards, public accreditation organizations, international quality standards. But it is not always clear how to competently and effectively use the data obtained due to the unsuitability of such data in its original raw form. The study is aimed at developing a methodology for filtering student reviews about the studied disciplines from irrelevant ones in order to further use them in the management system of an educational institution and the educational process. The study used the methods of statistical data analysis and estimation of the parameters of a logistic regression model using STATISTICA 10.0 and Jamovi 1.8.1 programs. Spearman's and Kendall's correlation coefficients were used to assess the direction and strength of the link between quantitative indicators. Cramer's V test was used to assess the relationship between dichotomous indicators. For clustering observations, the K-means method was used with the setting of measuring the minimum distances. The results of the study showed statistically significant relationships (p < 0.05) between indicators of educational activity and student feedback, which made it possible to use these indicators to classify reviews. The study using the cluster analysis made it possible to obtain the optimal number of clusters for solving the task of classifying and confirming the adequacy of the developed methodology. Thus, the correlation analysis showed a direct moderate relationship between irrelevant reviews obtained by the methodology and three-cluster classification at r = 0.70, and Cramer's V test showed a strong association with the results of three-cluster classification (0.70). Using the classification results as a training sample, a logistic regression model was built with an adequacy of 94.97%. The results of the study lead to the conclusion that the obtained methodology and the logistic regression model can be used to clean the initial feedback data from irrelevant reviews based on the indicators of students' learning activities.
Risk management model for quality assuring of education at the university
Authors:   MIREA – Russian Technological University, Khomutova Elena G. , Spiridonova Alexandra A. ,   MIREA – Russian Technological University, Prokopov Nikolay I. ,   MIREA – Russian Technological University
Published: May 2022

Introduction. The actual internal and external context of the university, in particular the COVID-19 pandemic, creates generates risks for the quality of education at the university. Risk management should be carried out systematically to reduce the probability of occurrence and negative consequences of risks. The purpose of the research is to develop and implement a risk management model involving systemic actions with risks for education at the university and to study the impact of the COVID-19 pandemic on these risks. Methods. Identification of possible risks for quality of education was carried out for the Russian Technological University (Russia). The risk analysis was carried out by written survey with fixing the potential causes and consequences of the risk. The survey involved teachers of all institutes (8) and departments of the university (about 100). The number of participants was more than 2000 people including heads of institutes and departments. The risk method is the analysis of the types, consequences and criticality of failures – FMECA. Research results. The risk management model of the educational process allows organizing the management of internal and external risks for university is presented. The data obtained showed that "poor school preparation in mathematics for mastering the programs of the technological university" was recognized as an unacceptable risk (RPN=74.8). The risk of "full transition to distance learning technologies" was recognized as critical for the quality of the educational process of the university (RPN=40.8). The source of this risk is the existing epidemiological situation in the country and the world caused by the COVID-19 pandemic. Control actions to reduce this risk have been developed within the university: reducing the probability of a risk event and reducing the consequences. The remaining risks were moderate or insignificant, a decision was made to accept them, continue monitoring and analysis in subsequent periods. Conclusions. Proposed risk management model allows the university to identify risks that could potentially have a negative impact on the educational process, to analyze and evaluate them. Priority risks are eliminated or minimized ensures the university's resilience to the impact of internal and external factors for quality of education.
Relationship between priorities of secondary schools authorities’ managerial decisions and change dynamics in educational outcomes
Authors:   The Glazov Korolenko State Pedagogical Institute, Miroshnichenko Alexei A. , Chigovskaya-Nazarova Yanina A. ,   The Glazov Korolenko State Pedagogical Institute, Khlobystova Irina Yu. ,   The Glazov Korolenko State Pedagogical Institute, Kurteeva Olga V. ,   The Glazov Korolenko State Pedagogical Institute
Published: May 2022

Introduction. The relevance of the research is driven by the need to explore the experience of schools that are able to achieve high results on their own in complicated social conditions. The purpose of the publication is to establish the relationship between the managerial decisions of school authorities aimed to overcome poor educational outcome risk factors and the change dynamics of educational results at school. Materials and methods. Thirty-eight experts were involved in the research (development of detailed model for low educational outcome risk factors, questionnaires for school authorities), along with 210 schools from 12 Russian Federation entities which stepped out of the category of schools with low educational outcomes over the last 5 years. The method of group expert evaluation, morphological box method, questioning, interviews and comparative analysis were used. Results. A detailed model for poor educational outcome risk factors was designed (15 risk factors, 104 detailed items); a questionnaire for school authorities (5 sections, 504 items) was developed, as based on the said detailed model. It is possible to conclude on the basis of the research results: the school authorities deem the factors related to resourcing of educational activity to be the top-priority risk factors accounting for poor educational results (property, material and technical resources, human resources). Most of managerial decisions (77%) are aimed to overcome them. Of least priority (27%) is the factor relating to motivation of educational organisation authorities to improve educational results. The median number of managerial decisions aimed at overcoming all risk factors was 52%. improvement in dynamics of schools’ educational results depends on priority given by their authorities to the risk factors aimed at ensuring favourable school environment and assessing educational outcomes. The number of managerial decisions intended to overcome these risk factors at schools demonstrating “positive and significant dynamics” of educational results is 23% higher on the average than in other surveyed schools. Conclusion. The research results prove the effectiveness of describing the experience of schools through the system of managerial decisions aimed at overcoming the risk factors connected with poor educational outcomes. The established interrelation allows school authorities to adjust managerial decisions with a view to improve educational results dynamics. The detailed model of risk factors is applicable for studying teachers’ mobility, providing methodological support for “weak” schools, creating simulation exercisers for school authorities.
SAVINGS AND INVESTMENTS IN THE THEORY OF ECONOMIC GROWTH
Authors:   Odessa National Economic University, Vydobora Volodymyr
Published: May 2022

The article is devoted to the research of the place of savings and investments in stimulating economic growth from the stand-point of economic theory, taking into account economic realities and prospects of developed society. The role of savings and in-vestment in the theory of economic growth is defined, in particular, it is emphasized that the role of investment in the short term is to stimulate production through the impact on aggregate demand, and long-term – to impact on economic growth through gross fixed capital formation. It is identified that the accumulation of social capital is formed mainly through investment, then for the economy are important general economic savings, which are a source of investment. Thus, investment is a connecting element, which with the involvement of the labor force ensures the transformation of national savings into a major source of economic growth.It is found that the representatives of the leading directions of political economy emphasize two aspects of the problem of accumulation: demand for capital goods and supply of capital goods; matching savings and investments. It is established that the imbalance in these aspects causes market imbalance. It is generalized that the accumulation of capital is inextricably linked with the formation of savings and investments, which through the prism of the abstract-logical approach determine the macroeconomic balance, in ensure the stability of supply and demand for public goods. It is catch out that the savings that turn into the form of investment are the basis of economic growth, which is determined by the size and structure of investment, qual-ity and speed of their implementation.It is revealed that nowadays a number of factors depend on the possibility of converting savings into investments, such as: wages, employment, interest rates, scientific and technical progress, foreign trade, capital armament, public policy, public institutions, development of financial and economic sectors and their ratios, virtualization of economy and globalization processes. Taking these factors into account should be key in shaping economic policies aimed at stimulating investment and economic growth.
CONCEPTUAL ASPECTS OF THE ORGANIZATION OF ACCOUNTING AND ANALYTICAL SUPPORT OF STRATEGIC EXPENDITURE MANAGEMENT OF THE ENTERPRISE
Authors:   Uzhhorod National University, Kolisnyk Galina , Shulla Roman ,   Uzhhorod National University, Levkulych Viktoriia ,   Uzhhorod National University
Published: May 2022

The article considers the concept, essence and content of educational and analytical strategic cost management of the enterprise. Representatives of the German accounting school, which are best known in many Western countries, in particular in German-speaking countries, are considered. It is proved that problem management accounting is a sporadic process of in-formation processing in order to provide information and analytical support to management in solving a specific management problem, as the main information base for problem accounting is systematic management accounting. Where, in turn, system-atic management accounting German scientists propose to divide into such components as "cost accounting by type" (German Kostenartenrechnung), "cost accounting" (German Kostenstellenrechnung) and "cost accounting" (German .Cost calculation). It is also pertinent to note that the reception and direct translation of the German term "Kostenstelle" ("Kosten" – costs, "Stelle" – place) as "place of origin of costs" is not entirely correct. The essence of strategic cost management, which is the ability to build situational models, develop promising strategies for enterprise development, based on continuous monitoring and analysis of changes in the enterprise and the external environment. It is proved that the implementation of strategic management is car-ried out through the development and adoption of strategic management decisions, which include all decisions related to key aspects of the enterprise, focused on the long term and made in conditions of high uncertainty. The place of strategic accounting and strategic analysis in the process of strategic management of an economic entity is considered. The process of accounting and analytical support of strategic cost management of enterprises is studied. Accounting and analytical support in the management of enterprise costs is considered. It is determined that for the organization of an effective cost management system of the business entity must take into account the peculiarities of the accounting system at the enterprise, features of planning and calculating the cost of production, the structure of divisions and departments of the enterprise.
RESEARCH OF THE PHENOMENON OF SUSTAINABLE DEVELOPMENT
Authors:   Dnipropetrovsk State University of Internal Affairs, Razumova Hanna
Published: May 2022

The concept of sustainable development is a priority modern global trend aimed at solving the problem of harmonization of development. Limited natural resources and the threatening state of the environment against the background of ever-increasing needs of the population have led to the threat of environmental catastrophe and the issue of human survival. The purpose of the study is to determine the essence of sustainable development as well as generalization and systematization of the main areas of research in the context of sustainable development of Ukraine. Numerous scientific works of Ukrainian scientists are devoted to the issue of sustainable development, in which the fundamental principles, perspectives and pos-sibilities of realization of this concept have been determined. The analysis of the existing approaches to definition of essence of sustainable development has been carried out. The main aspects of foreign and domestic documents in the context of the concept of sustainable development from its inception until today have been analyzed, which confirms the importance and priority of this concept, aimed at solving the problem of harmonization of development. The emergence of the concept of sus-tainable development has caused changes in the understanding of the priorities of further development and highlighted the need to transition from quantitative increase (growth) to qualitative change (development). The main directions of research in the context of the concept of sustainable development by domestic and foreign scientists have been considered, as well as various aspects and results of research on sustainable development of Ukraine have been analyzed. Given that development is an uneven process, largely driven by today's global challenges and limited resources, it is important to keep in mind that certain changes can lead not only to positive but also to negative consequences in case if they run counter to laws of nature and society, the needs and interests of people. It has been determined that the understanding of the essence of sustainable development as a modern global trend as well as generalization and systematization of the main areas of research on this issue, enable effective management of sustainable development of Ukraine.
CHINA'S FOREIGN TRADE IN THE CONDITION OF FOREIGN ECONOMIC OPENNESS POLICY: FACTORS AND CONSEQUENCES
Authors:   V. N. Karazin Kharkiv National University, Dovgal Olena , Dovgal Georgiy ,   V. N. Karazin Kharkiv National University, Serdiuk Hanna ,   V. N. Karazin Kharkiv National University
Published: May 2022

The article examines the factors and consequences of China's foreign trade in terms of foreign economic openness. It is substantiated that the implementation of the policy of foreign economic openness involves the transfer of the center of gravity from trade in goods to trade in services, closer ties of foreign economic activity with scientific and technological innovations, improving the protection of intellectual property. At the same time, the process of transforming the model of economic growth in China means shifting the attention of government agencies to investment and exports, which previously occupied a leading position, to domestic consumption and innovation. The main factors that contributed to China's gradual rise to the position of "world factory" and its status as a world leader in foreign trade were cheap labor, providing broad benefits to foreign capital, gradually reducing tariff tariffs and easing non-tariff bars for goods from China on the world market after its accession to the WTO, the development of production and export of constantly updated and increasingly technically complex range of products, as well as the rapid increase in the number of foreign eco-nomic relations. It is concluded that, although the country faces the prospect of deteriorating external conditions for foreign economic activity, including the West's negative attitude to the "Made in China – 2025" program and the US-China trade confrontation, China is working on a strategy for further foreign economic development connections. The need to accelerate the transition to new factors in the development of foreign trade and improve its structure, create new comparative advantages in international competitiveness, the transition from rapid growth to quality growth is declared. To do this, the implementation of the course for "five improvements" or optimizations, which includes: the formation of a wider network of trading partners; improving the territorial distribution of foreign trade and investment activities in China itself; technical, institutional, managerial renewal of enterprises – subjects of foreign eco-nomic relations; optimization of the commodity structure of trade, development of products with high added value; improving existing and finding new ways of conducting trade, comprehensive development of trade in services and goods.
SOCIAL ECONOMY: CHARACTERISTICS AND AGENTS
Authors:   Ukrainian Catholic University, Artem Kornetskyy , Kolchyn Oleksii ,   Ukrainian Catholic University
Published: May 2022

This article aims to analyze the social economy as a response to the modern challenges of humanity and a way to overcome social, economic, and environmental issues. The scientific methods used for the research are generalization, analysis, synthesis, comparison, and systematization. This research examines all the social economy subjects whose activities help address the challenges of modern societies. The big emphasis of the study lies on the concept of corporate social responsibility, its primary objectives, and the various areas in which socially responsible business activities happen. The article summarizes the definition of corporate social responsibility and demonstrates its comparison with the concept of "shared value." One of the tasks of the paper is to explore characteristics of associations, public organizations, and foundations, highlighting the differences between the public and commercial sectors. In addition, the analysis summarizes and categorizes the different roles of such organiza-tions. This research also conducts a brief examination of public associations' activities in Ukraine and reveals the areas and problems of their activities. Various civil society organizations and the range of their activities are described. The activities classification of such organizations and their characteristics in Ukraine are presented. This article also reveals the aspects of cooperatives, including the Ukrainian context and their typology. The research explains why cooperatives often show greater re-silience and efficiency in crises than traditional enterprises. The most significant part of this study illustrates social enterprises – the most innovative phenomenon in the social economy. The purpose, role, features, and complexities of such organizations in Ukraine are revealed, and the main differences from other social economy agents are provided. Social enterprises probably are the most innovative agents of social economy and their impact fosters the development of the entire field. Summarizing the consideration of the phenomenon of social economy and functioning of this phenomenon in Ukraine, the article concludes its social and economic value to society.
FISCALIZATION OF ACTIVITIES OF BUSINESS ENTITIES IN CONDITIONS OF TRANSFORMATION PROCESSES
Authors:   Academy of Labuor, Social Relations and Tourism, Onishchyk Anastasia
Published: May 2022

The European integration processes of Ukraine's economic system encourage a significant improvement in Ukraine's tax leg-islation, which aims to radically simplify and reduce the cost of doing business for honest entrepreneurs and reduce their shadow activities. The introduction of mandatory fiscalization for natural persons-entrepreneurs through the use of registrars of settlement operations or software registrar of settlement operations is especially relevant today. The purpose of the article is to highlight cur-rent issues regarding the fiscalization of business entities in the context of transformation processes. To solve this goal, the system method was used in the disclosure of the concept of fiscalization; method of analysis in the study of legislation on the introduction of the registrar of settlement transactions or software registrar of settlement transactions; abstract-logical for the implementation of theoretical generalizations and formulation of conclusions. The scientific article analyzes the need to introduce registrars of settle-ment operations or software registrar of settlement operations for individual entrepreneurs. The stages of gradual fiscalization of natural persons-entrepreneurs of Ukraine are given. The losses caused to the state from the shadow activities of natural persons-entrepreneurs have been studied. The regulatory framework for the application of registrars of settlement operations by single tax payers, in particular, groups of business entities and types of economic activity for which the introduction of a registrar of settle-ment operations is mandatory or optional; financial responsibility in case of violation of the legislation on the use of the registrar of settlement operations / software registrar of settlement operations. The author's understanding of the concept of fiscalization of business entities is given. The problems that may arise in natural persons-entrepreneurs when using the registrar of settlement operations are outlined. Thus, the fiscalization of economic activity of natural persons-entrepreneurs is a modern manifestation of transformation processes in the form of digitalization between all counterparties at all levels of economic activity. Fiscalization of business entities should be understood as the process of informing business entities of tax authorities through a registrar of settle-ment operations and / or a software registrar of settlement operations to control the cash flow of entrepreneurs. The practical value of the scientific article is to explain to individuals – entrepreneurs the legislation on the introduction of the registrar of settlement operations / software registrar of settlement operations.
EXPEDIENCY OF BRAND GLOBALIZATION FORMATION IN THE MODERN INTERNATIONAL MARKETING ENVIRONMENT
Authors:   Poltava State Agrarian University., Reshetnikova Olga , Danylenko Viktoria ,   Poltava State Agrarian University., Diadyk Tatiana ,   Poltava State Agrarian University.
Published: May 2022

The article examines the feasibility of brand globalization in the modern environment of international marketing. Success in competition in foreign markets depends not only on the quality and price of products, but also on the use of marketing tools, among which a special place is occupied by branding technologies. For export-oriented companies, branding is one of the main elements of market activity. It was found that the brand is one of the significant non-price means of competitiveness management in the international market. As a result of the impact of globalization, the value of brands is growing, there is a need to create new and expand them into new product markets. It creates additional competitive advantages of the international company – the owner of the brand – in the field of product, pricing, distribution and communication policy. The main prerequisites for the success of brands at the global level are: unique marketing tools; brand functional features; flexibility of the company's actions; modern communication strategy; taking into account the cultural features of the country and its state symbols. A comparative assessment of the value of the most successful global and domestic brands. It is noted that the company's marketing decisions are important for the success of the brand. The issue of domestic brands entering the global market is quite relevant, because to increase the level of competitiveness at the global level, export-oriented business must operate under its own brand. It is established that the main problems for Ukrainian business on the world market are the following: non-acceptance of Ukrainian brands by foreign consumers; unpreparedness of some brands for certification and standardization; lack of support for brands at the consumer level, because the support of the product is carried out only to the level of distributors; lack of effective support for exporters at the state level. To overcome these problems, domestic com-panies should use such tools to adapt to global development trends as the constant introduction of innovative technologies in production processes, focus on social issues, strengthening consumer interests, transforming the values of the organization to increase internal and external competition.
CONCEPTUAL APPROACH OF THE METHODOLOGY FOR PREPARING REPORTING DATA IN A COMPARATIVE FORM TO CALCULATE FINANCIAL STANDING INDICATORS
Authors:   Ukrainian State University of Railway Transport, Ievsieieva Olga
Published: May 2022

Calculation of financial standing indicators based on financial reporting forms (complete or simplified) contains a set of measures, which should be observed in a strict sequence (bringing data into comparative form; determining criteria and in-dicators for assessing financial standing; calculating indicators for the period under review; assessing financial condition by indicators over time; developing specific measures and making managerial decisions) to perform high-end economic analysis, the purpose of which is also preventing information distortion in the justification of effective management decisions at the micro and macro levels. Prevention of erroneous conclusions becomes possible already at the first stage of implementing economic research – bringing the data into a comparative form. Currently, in addition to the definitions of the main terms regarding the composition of financial statements which are included in the legislation, there are practically no scientific studies on the correctness of applying financial standing indicators in calculations using financial reporting indicators of various types – at the reporting date and for the reporting period, despite they are in one corresponding reporting period (quarter, half-year, year). The publication presents conceptual methodological approaches to ensuring comparability of financial reporting indicators for calculating and analyzing financial standing indicators provided comprehensive information content is accessible of reporting data over time. In view of the lack of methodology in this area, conceptual methodological approaches have been developed to assess the comparability of financial reporting indicators and, if necessary, to bring its indicators to a comparable form for calculating financial standing indicators. The developed conceptual approaches are the basis for further alternative model-ing, depending on the purpose of the study and other factors, such as the comprehensive information content of reporting data over time. As a result of the scientific development, the author of the study has provided conceptual proof of the expediency of conducting annual reports and interim reports in the analysis, the methodological need to bring its indicators to a comparable form for calculating financial standing indicators using special procedures, such as calculating the "arithmetic mean balance sheet" and preparing a "settlement statement of financial standing", respectively, depending on the time parameter of reporting. The relevance of the procedure for preparing reporting data for a comparable form before the fundamental analysis is proved.
ELECTRONIC ADMINISTRATION OF TAXES AS A MEANS OF INCREASING THE EFFICIENCY OF THEIR PAYMENT
Authors:   Odessa National Academy of Food Technologies, Lagodiienko Natalia , Skliar Larysa ,   Odessa National Academy of Food Technologies, Stepanenko Sergii ,   State Biotechnological University
Published: May 2022

The purpose of the article is to present the results of the study of organizational principles of e-administration as an element of the tax administration system. The budget deficit against the background of the crisis in the economy determines the need for active search for tools to increase budget revenues. One of them is tax administration. The article shows how a high level of information technology allows the tax service to solve the problem of justification of VAT refunds from the budget by switching to electronic administration of tax invoices and VAT returns. The main goals of the electronic reform of VAT collection in Ukraine are to restore justice in the tax process: elimination of fictitious suppliers, destruction of "tax pits", "scrolls", conversion centres, "optimizers", combating tax evasion by improving administration, eliminating corruption, elimination of administrative pres-sure from tax authorities, simplification of administration and payment of VAT, etc. It is proved that digital transformations in taxation first stimulate transparency of taxation procedures. It is determined that the efforts of digital transformation lead to tangible results – there is an increase in tax revenues. The natural result of increasing the level of digital maturity is the trans-formation of tax authorities and businesses into an adaptive digital platform. This will minimize the administrative burden: for conscientious taxpayers, tax obligations will be met as part of their business processes, and control and supervision activities will focus only on potential violators or those outside the platform. The system of VAT administration has been studied directly: automatic accounting of VAT paid by taxpayers, automatic free opening of accounts for taxpayers in the bank, compilation of all tax invoices is done electronically, as well as their registration in a single electronic register of tax invoices. The main problems of the organization of the tax administration system in Ukraine are pointed out and the ways to increase its efficiency are outlined.
FORMING THE COMPETITIVE ADVANTAGES OF THE COMPANY BY DEVELOPING INNOVATIVE OPPORTUNITIES
Authors:   Poltava State Agrarian University, Voronina Victoriia , Bondarenko Daryna ,   Poltava State Agrarian University, Zavhorodnii Viktor ,   Poltava State Agrarian University
Published: May 2022

The formation of competitive advantages of enterprises on the basis of innovations is the main prerequisite for ensuring the efficiency of their activities, the direction of overcoming crisis situations in which a significant number of Ukrainian business entities in various industries and forms of ownership are. At the same time, the solution of this problem should be considered from the standpoint of improving the theory and methodology of forming competitive advantages in the context of the use of innovations. From a scientific point of view, within a particular subject area, the issue of com-petitive advantage of enterprises is unresolved, thus determining the relevance of the research topic. The purpose of this study is to study and systematize the theoretical and methodological aspects of competitive advantages taking into account the innovation component, as well as a description of the method of building an integrated rating of large Ukrainian companies based on hierarchical ranking procedure to determine their competitiveness. The methodological basis was made by general scientific theoretical methods: generalization, explanation, grouping – for the study of the conceptual apparatus; statistical – for a comprehensive economic assessment of the current state of competitive advantages of the largest companies in the leading sectors of the economy of Ukraine; methods of system analysis and synthesis, economic and mathematical and expert methods of analysis of competitive advantages, methods of abstraction and visualization (for visual demonstration of research results and analytical data). The integrated rating proposed in the work allows to estimate the level of competitiveness of companies compared to previous periods and to draw a conclusion about the feasibility of investment. The authors recommend using the presented tools in developing a competitive strategy of the enterprise. The next step in the study is to analyze the sequence of use of competitive advantages of the enterprise. Thus, competition can be seen as a dynamic process in which companies are forced to use new technologies, attract investment, adapt to ever-changing market conditions.
DEVELOPMENT OF MICROECONOMIC THEORY IN THE WORKS OF NOBEL PRIZE LAW IN ECONOMICS
Authors:   National Academy of Statistics, Accounting and Audit, Lunova Tetiana
Published: May 2022

The aim of the article is to assess the contribution of Nobel Prize winners in economics to the development of modern micro-economic theory. To do this, we analyze the scientific achievements of leading modern economists, highly praised by the Nobel Committee in various periods since 1972. It is emphasized that microeconomics, which has long been considered an abstract science, thanks to the scientific achievements of Nobel Prize winners, is increasingly focused on solving problems of economic practice. It is noted that the Nobel laureates made the greatest contribution to market research. This applies, in particular, to the analysis of markets with asymmetric information (G. Akerlof, M. Spence, J. Stiglitz) and the analysis of market positions and regulation (J. Tirole). The importance of the "Ideal Demand System" (A. Deaton, J. Muehlbauer), which is a widely accepted method of studying the effects of economic policy, inflation indices, as well as comparing the state and dynamics of purchasing power in different countries. The contribution of V. Smith to the formation of experimental research in microeconomic theory is analyzed. It is concluded that the use of natural experiments to solve macroeconomic and socio-economic problems, for example, to combat unemployment or to identify the impact of the minimum wage on labor market conditions. The model of economic efficiency proposed by the Italian economist Vilfredo Pareto is described, it is specified that the marginal theory of welfare is built on the solution of the problem of the ratio of the efficient state of the economy and justice in the distribution of goods. The central positions of the theory of well-being and the significance of the works of J. Hicks, K. Arrow, M. Allais and A. Sen in its creation are studied. The evolution of views on the theory of consumer choice is traced and the contribution of Nobel laureates in the emergence and formation of behavioral economics, the founders of which are considered to be H. Simon and D. Kahneman. It is concluded that the developed theoretical concepts have a significant impact on practical economic life and the need to form sound objective conclusions based on the results of the Nobel Prize winners in microeconomic theory.
INTEGRATED MECHANISM OF INSTRUMENTAL SUPPORT FOR STRATEGIC DEVELOPMENT OF BUSINESS MODEL OF AVIATION INDUSTRY ENTERPRISES
Authors:   National Aviation University, Poberezhna Zarina
Published: May 2022

The relevance of the study is due to the realities of modern reality, requiring managers at all levels to implement the principles of strategic thinking and strategic management in the activities of their own management systems to ensure their efficiency and sustainable development, the effectiveness of which is. The purpose of the study is to develop an integrated mechanism for instrumental support of strategic development of the business model of the airline, which will be the basis of the algorithmic model of instrumental support in the overall process of strategic management of aviation enterprises. The theoretical and methodological basis of the study was a system-structural approach, which considers the process of strategic management of the business model as a holistic structured system, which is also part of enterprise management as a whole, logical analysis, systems approach and more. It is established that the instrumental support of strategic development of the airline business model is represented by the following three contours: conceptual bases of the mechanism of instrumental support of the process of strategic development of the airline business model, conceptual support of strategic development and strategic management of airline development. The article focuses on the quality of information support of the studied mechanism, which is based on the legislative field, as well as a number of internal and external flows on which depends the effectiveness of financial, marketing, production strategy, personnel management strategies and investment activities. Particular attention is paid to the tools of tar-geting the airline, namely: study of the environment of the airline; development and planning of airline strategy; implementation of airline strategy and strategic control of airline development. It is noted that the choice of tools is individual for each company depending on the purpose of its activities and the chosen business model. The study was the basis for developing an algorithmic model of tooling in the overall process of strategic management of airline development, which in turn will increase the degree of control over changing environmental factors, as the strategic management process will be carried out using the most acceptable and effective mechanism of its tooling.
TRANSFORMATION OF BUSINESS MODELS OF PUBLISHING HOUSE IN THE CONDITIONS OF WAR AND PANDEMIC
Authors:   National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute”, Shenderivska Lina , Guk Olga ,   National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute”, Mokhonko Hanna ,   National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute”
Published: May 2022

Publishing fulfills an important social mission, protects the Ukrainian language and culture from destruction, promotes hu-manism and moral values, and multiplies knowledge. And now, in the extremely difficult conditions of the war and the Covid-19 pandemic, when the subjects of the publishing business of Ukraine are trying to perform social functions as much as possible, the task of preserving business and achieving cost recovery is urgent. And this requires the study of effective business models that balance the performance of economic and social functions. The article examines the specific manifestations of the crisis in the publishing business – a small market size, due to the specifics of the product and insufficient attention to the promotion of read-ing; insignificant growth potential of the market, if we take into account the reduction of the population of Ukraine; shortage of investment resources. First of all, the business models of leading publishing houses are analyzed. The development of business models of publishing houses during the war and the Covid-19 pandemic is studied in accordance with the periodization method. The spread of the Freemium business model, which helps to balance the performance of social and economic functions, as well as the Long Tail model, which allows to meet to more effectively the demands of readers, while minimizing the risks of publishers are determined. There has been a greater use of diversification, primarily due to the development of digital technologies and limited access to the channels of sale of printed publications during the war and lockdown. The development of collaboration of publishing houses at the intra-industry, inter-industry, international levels is identified. The international collaboration has significant potential, as readers around the world now need content about Ukrainians in Ukraine and around the world, objective information about the Russian Federation's war against Ukraine, cooperation between states to help the Ukrainian nation and protect against military aggression. The principles of state support of publishing entities in Ukraine have been de-termined. It must be consistent and comprehensive, prompt and progressive, aimed at respecting freedom of speech, the priority of the Ukrainian language, preventing the destruction of the country's sovereignty. The properties of intellectual capital, which is significantly formed and developed by reading literature, are outlined.
ACCOUNTING AND ANALYTICAL INFORMATION CONSOLIDATION FOR SUPPORTING THE ECONOMIC SECURITY MANAGEMENT OF AN ENTERPRISE INTEGRATED ASSOCIATION’S DEVELOPMENT
Authors:   Simon Kuznets Kharkiv National University of Economics, Pylypenko Andriy , Tyrinova Maria ,   Simon Kuznets Kharkiv National University of Economics
Published: May 2022

The economic entities’ activities in the modern world are characterized by a tremendous amount of different problems that require a comprehensive and coordinated solution. The financial resources search for supporting the enterprises’ develop-ment positive dynamics, the market power expansion for new market invasion, providing the technological innovation under increasing future unpredictability, etc. could be considered as described problems. Frequently enterprise management uses the integration paradigm as a solution to these problems that could lead both to success and to unexpected risks and losses emergence. With this in mind, become extremely necessary to ensure the complementarity of chosen approaches to solving described problems through integration with the joint economic security management deployment for enterprises’ corporate integrated association development. This requires appropriate information and analytical support formation, based on the accounting data consolidation. The article's purpose is to develop theoretical and methodological foundations for accounting and analytical information consolidation in order to increase the decision-making process effectiveness in the field of corporate integration process’ economic security ensuring. Architectural modeling, requirement management, ontological engineering, and conceptual design have been used as the primary research methods to achieve the article's goals. Due to specified methods usage, the architectural model of the accounting and analytical information consolidation practice has been received and the system breakdown structure for accounting information distribution between corporate integration association levels has been offered. It has been offered to consider corporate security as a dynamic process of maintaining the integrated economic entity continuity, based on its business model's proactive transformation to maintain corporate control distribution. The author's proposal practical orientation provides the guidelines for identifying the place of accounting and analytical information consolidation process within the integrated business association’s corporate architecture.
COMMERCIAL DIPLOMACY IN GLOBALIZATION TRENDS
Authors:   State University of Trade and Economics, Bokhan Alina
Published: May 2022

The challenges and threats of globalization affect the environment for the development of international economic relations, determine new forms of cooperation between countries, increasing resource capacity and competitive relations. This process takes place against the background of the dynamics of economization and greening of diplomacy as an important tool of international politics. The range of functions of diplomacy is constantly expanding in order to represent, defend and protect the interests of countries in the international arena. Economic diplomacy, commercial diplomacy and trade diplomacy have their own functional features and "points of contact", so their identification is illegal. Commercial diplomacy is included in the mechanisms of perception of national business, exporters, foreign investment and response to economic risks and environmental threats. The functioning of business ecosystems is relevant, in which diplomacy is the basis of contacts with logistics companies, chambers of commerce, industry associations, unions of entrepreneurs and industrialists, technology suppliers, banking institutions and other participants. But the subjects of commercial diplomacy face new challenges as a result of the pandemic, the slowdown in the world economy, the emergence of "commodity shocks", "volatile prices", "debt crises". Diplomacy should be included in the process of actively involving business and trade companies in the implementation of the United Nations Sustainable Development Goals in order to improve social, environmental and economic development. It has been identified that globalization, modernization, informatization and democratization have contributed to an increase in the number of professional, alter-native and independent subjects of commercial diplomacy. Whereas, the postmodern vector of economic diplomacy manifests itself through: the formation of a new architecture of negotiation management in the global economy; setting standards at the multilateral level of organizations; management of stakeholder coalitions and alliances; formation of a new level of social, economic and environmental policy of society.
УПРАВЛІННЯ ЯКІСТЮ ТА БЕЗПЕКОЮ ТУРИСТИЧНИХ ПОСЛУГ ЯК ОСНОВА ПРОГРЕСУ ТУРИСТИЧНОЇ СФЕРИ
Authors: Чуєва Інна , Криволапов Едуард
Published: May 2022

Індустрія туризму є напрямком вітчизняної економіки, що досить стрімко розвивається. Якість сервісу, в даній галузі, тісно пов’язана з системою якості та безпеки туристичних послуг. Адже якісний сервіс  це ключ до комерційного успіху, відповідність стандартам є невід'ємною частиною стабільності і конкурентоспроможності підприємств на вітчизняному ринку туристичних послуг. Відомо, що категорії «безпека» та «якість» тісно пов'язані між собою. Без безпеки не може бути належним чином забезпечено якість послуги при її наданні. У той же час прихильність до високих стандартів якості і контроль якості процесів надання послуг служать надійною гарантією їх безпеки. Тому, створення для громадян (споживачів) надійних гарантій особистої безпеки, а також надання їм високоякісних і безпечних туристичних послуг є необхідними умовами гідного життя і вільного розвитку людини і громадянина в соціально-правовій державі.