bluuebunny/crossref_metadata_2025 huggingface dataset:
Public Opinion Management of Public Crisis Events in the New Media Era — Taking 3.21 China Eastern Airlines Flight Accident as an Example
Authors: Li Longyun
Published: May 2022

In the era of new media, press conferences and TV news are no longer the only channels for information exchange. Communication software, major public accounts, online forums and other ways have become the channel of the masses to have their voices to be heard. After the occurrence of public crisis, public opinion based management becomes a link that the government is required to attach importance to. Positive public opinion management can greatly reduce the negative impact of public crisis events. Therefore, the authority, accuracy and timeliness of information disclosure become the key factors. The government, the media and the masses should form a multi-management subject, which can be led by government with multi-party mode to control the trend of public opinion. In addition, the government should uphold the people-oriented concept, and do a good job in psychological counseling for the victims' families, witnesses, rescue workers and other groups to prevent intensified public opinion. In the new media era, the government should be candid and relative, take the initiative, give positive guidance and interact well, so as to form a good ecological environment for online public opinion, improve the handling efficiency of public crisis events, and thus promoting social solidarity and enhancing the ability of the government to handle some issues.
Profit Model and Marketing Strategy Based Brand Value Chain: the Example of the Mobile Messaging Application LINE
Authors: Zhang Xi , Kim Taesun
Published: May 2022

LINE is the first social media platform to profit from offLINE retail. It has built an all-field value chain based on a series of its cartoon images, implemented a framework for multiple synergistic developments of core businesses (essential, derivative, and cross-industry product business), and created an IP value-integrated business model. It has also delved deeper into the vertical field of IP product marketing, maintained and enhanced user loyalty through scenario-based marketing and emotional marketing, and established the commercial value of world-class social media IP brands.
Expansion of East Coast Lifestyle Brand — A Wise Choice or Not?
Authors: Du Yingmei
Published: May 2022

East Coast Lifestyle (ECL), a regional apparel company in Canada, has developed rapidly in recent years, with more than 500,000 products having been sold out and getting the recognition as well as promotion of high-profile celebrities, though some relevant issues are inevitable. In order to keep the substantial growth of this brand, the company tended to expand its market in various territories such as America and Australia (Pancer, Ferguson and Pooley, 2017). The business expansion option for East Coast Lifestyle, given the environment of globalization it is a beneficial strategy to ensure sustainable development in the long run, as it owns large potential market, strong brand culture, various distribution channels, etc. However, weaknesses and issues both internal and external such as organizational structure, relying heavily on retail partnerships, trademark issue, high import taxes should not be ignored.
Different Types of Taxes on Economic Growth in China
Authors: Huang Zhaoyuan , Zhang Luxia , Shen Keye
Published: May 2022

This study explores the relationship between taxes and economic growth in China. In addition, this paper further examines the impact of different taxes on economic growth. Multiple regression model was used into the study, according to the time series data which are from 1985 to 2016, the results show that: first, there is a positive correlation relationship between tax and economic growth.; second, VAT, BT can impact on GDP significantly, while, TARIFF, CIT would not significantly impact on GDP.
How Should Oil Companies and New Energy Companies Compete and Cooperate in the Context of Carbon Neutralization? A Strategy Analysis Approach Based on Cooperative Game Theory
Authors: Yang Xi
Published: May 2022

The promulgation of "carbon neutrality" target has brought new impetus to the development of new energy enterprises, and also brought challenges to the development of traditional oil enterprises. The analysis of competition and cooperation between new energy enterprises and petroleum enterprises is of great significance to the optimization of energy structure. Based on this motivation, this paper establishes a game model to analyze the development strategy decision of oil enterprises and new energy industry, and constructs a cooperation–competition game model for new energy enterprises and oil enterprises under the government premise of supporting the development of new energy products. According to dynamics analysis of model parameters, the stability conditions of equilibrium points are obtained. Based on the analysis of evolutionary stable states, it is concluded that oil enterprises and new energy enterprises should chose the development strategy of cooperating with each other under the effect of "carbon neutrality" target.
ECOMODA AS A PROSPECTIVE DIRECTION OF IMPROVING THE QUALITY OF MANAGEMENT AT THE ENTERPRISES
Authors:   Kyiv National University of Technologies and Design, Bondarenko Svitlana
Published: May 2022

The article considers the issues of eco-fashion as a promising area for improving the safety and quality of human life, saving the planet from environmental catastrophe and improving the quality of management in light industry enterprises. The issue of the impact of the fashion industry on the environment has long been a problem of global importance. According to a study by the United Nations Environment Program, the fashion industry is responsible for 20% of global industrial wastewater and 10% of carbon emissions, which is more than all international flights and shipping combined. Textile dyeing is recognized as the second source of water pollution in the world, and to make a typical pair of jeans requires about 8,000 liters of water. The modern thoughtful consumer wants not only to wear fashionable things – clothes and shoes. He also draws attention to the proper working conditions of workers in the factory where fashion products are made, the business ethics of the manufacturer, his compliance with environmental policy and others. To ensure responsible production and consumption of fashion products, measures are proposed for producers and consumers of fashion products. Improving product quality, using modern materials and technologies, implementing responsible supply chain management, freecycling, upcycling, recycling, creation and certification of environmental management systems in the fashion industry that meet the requirements of the international standards – is a consistent way to solve environmental problems humanity, which in the long run will lead to global positive changes, improving the quality of life of citizens and economic prosperity of countries. To date, a significant number of enterprises and organizations have developed, implemented and certified an environmental management system that meets the requirements of the international standard ISO 14001. The article provides data on the number of certified environmental management systems in the world in general 14001 for 2013–2020 Humanity’s responsibility to the environment is when people consume moderately, while the quality of life increases, and producers do not increase the production of goods and use environmentally friendly technologies.
POTENTIAL OF RESTAURANTS BUSINESS ESTABLISHMENTS IN THE FORMATION OF CUSTOMER LOYALTY
Authors:   Uman National University of Horticulture, Kovalenko Liubov , Naherniuk Diana ,   Uman National University of Horticulture
Published: May 2022

Consumer (buyer) behavior in the market economy is based on the theory of demand (theory of consumer behavior), which is based on how and in what way our needs are transformed into a certain amount of demand; how from variety of goods we choose that which satisfies us. The main factor influencing the decision to buy, of course, is still economic status of the consumer. It is established that people’s welfare has the greatest influence on it. Hospitality industry may not make the expected profit, because the economic effect in the restaurant business directly depends on people’s welfare. But in the event of a crisis, people prefer to skimp to save money, and try to invest the available savings in goods that will not lose their value. Visiting restaurants is not a priority, thus spending money on it is usually excluded from the list of expenses. The limited number of customers of restaurant services and the availability of plenty of similar products, services at almost the same prices and with approximately the same quality on the market exacerbate competition for the consumer. The presence of innovative loyalty programs is one of the main arguments in the competition. The difficult economic situation only exacerbates the need of companies to build profitable business strategies for the formation and maintenance of customer loyalty. The loyalty program, along with other important components of marketing, is a separate area of activity to promote sales and marketing. The essence of any loyalty program is to create a relationship between seller and buyer that would best meet the expectations of the latter and were thus cost-effective for the company. The task of the loyalty system is to keep the restaurant offer at the current demand level in accordance with the trends and motives of the target audience, which will ensure a regular flow of regular guests. The results of assessing the level of customer orientation of the restaurant business are the basis for further business model development of the customer – oriented service and the mechanism of its implementation. Loyalty of consumers strategically plays the role of the competitive advantage of the enterprise, and it becomes an indicator of the opportunity to make innovative transformations not only in the field of production, but also in the service sector.
THE IMPLEMENTATION THEORETICAL AND METHODOLOGICAL ASPECTS OF THE ENTERPRISE BUSINESS PROCESSES REENGINEERING
Authors:   Simon Kuznets Kharkiv National University of Economics, Revenko Olena , Ippolitova Inna ,   Simon Kuznets Kharkiv National University of Economics
Published: May 2022

In the article the features of the management implementation based on the process approach has defined. Existing types of business processes and their components has considered. It has been determined that effective management of the enterprise or business consists in exercising such influence on business processes in order to obtain the expected result. The relationship between the influence of enterprise business processes and the formation of a product value chain for customers has been researched. The differences in the concepts essence of business reengineering, business process redesign and business process improvement has analyzed. Four key elements of business process reengineering such as strategies, processes, technologies and people has highlighted. Furthermore, strategies and processes create the basis for the lucrative technology using and the redesign of the human activities system. The definition of all strategies should be carried out in relation to the development of the markets in which the enterprise operates. It is necessary to focus not on internal, but on external market opportunities. The strategy should be consistent with the company's vision, as well as internal and external constraints that determine the possible revision and strategies redefinition for further transformation. The main motives and reasons that induce enterprises to revise business processes and introduce reengineering as one of the ways to increase competitiveness have been identified. The principles on which the reengineering process based has determined. It has determined that the business process cannot be considered as a separate category without its integration into the enterprise activities. When developing an enterprise reengineering plan, all actions and measures should be linked to the enterprise strategic goals. The main types of reengineering like crisis, development, systematic, from scratch has investigated and the conditions has indicated. A comparative characteristic of traditional business processes and business processes after reengineering is carried out, the advantages that are created for the enterprise after redesigning business processes has determined.
PROJECT APPROACH IN PERSONNEL MANAGEMENT SYSTEM
Authors:   Poltava State Agrarian University, Sazonova Tetiana , Detsura Tamila ,   Poltava State Agrarian University
Published: May 2022

The article considers the peculiarities of the formation and development personnel management system in modern organization, as well as the constituent elements of the personnel management system: essence, indicators, features, main functions and tasks, subsystems, including subsystems, methods of formation and expected effects.The list of elements of the personnel management system and it’s need for each to constantly develop and implement a system of measures, creates a need for the management of the organization to increasingly use the project approach in management. The advantages of its application in the personnel management system were identified, including target orientation, action orientation, clear limitations, time constraints, uniqueness, communication efficiency, interaction, moderate system of responsibility, "learned lesson" method, balanced risk, flexibility. The main goals of the project approach for the formation and development of personnel management system of a modern organization: the introduction of new technologies of personnel management, improving efficiency at all levels of management, concentration of human, scientific, technical and production resources, achieving planned indicators through the implementation of such initiatives, will be most profitable for the organization in the short or long term, reduction of costs for the management staff by increasing the efficiency of its work and reducing the number. There are: focus on achieving a predetermined goal, on the achieved result, strict limitation of decisions by financial opportunities and time limits, plan amount of resources, achievable goals within each stage, as a result – each work and process is considered only from the standpoint of overall success, non-standard, creative approaches, on teamwork. Through the application of a project approach in personnel management in order to improve the personnel management system, the effect of interaction, the relationship between management tools, activities, management decisions in the field of personnel management within the administrative, socio-psychological and economic management methods.
DEVELOPMENT OF INTERNET BUSINESS AS AN IMPORTANT ELEMENT OF COMMUNICATION IN LOGISTICS
Authors:   Lesya Ukrainka Volyn National University, Shostak Liudmyla , Mokhniuk Anna ,   Lesya Ukrainka Volyn National University
Published: May 2022

The article considers the prospects of Internet business development in Ukraine and abroad. The influence of digitalization of business processes on communication processes in logistics is analyzed. The variety of problems that are today the realization of the enormous potential of the World Wide Web and the variety of areas in which development and progress continue are considered. The focus was on various business models, including advertising, subscriptions, other means and their interaction with paradigms such as "software as a service", data ownership and many aspects of socialization. Total coverage of Ukrainian consumers with mobile Internet, along with increasing the importance of the possibility of implementing different phases of the purchase agreement at different, convenient times and in convenient circumstances, create grounds for total implementation of e-commerce in Ukraine communication strategy and its transformation into a stable market position. Only innovations, the study of promising options of which should be the subject of further research, will give domestic companies the opportunity in the future to compete successfully with foreign Internet giants. The authors investigated the positive and negative consequences of Internet commerce for the communication of logistics processes at the enterprise. In general, it should be noted that the digitalization of the implementation of any process in the enterprise, and logistics is no exception, has many more advantages, especially during a pandemic. The new generation lives in a new rhythm, and in the first place comes the convenience of service, the ability to quickly find the right product or service, the realization of the need at the time of occurrence. People want to receive a consolidated offer, personalized in relation to their preferences, and if these preferences have already been expressed – then on their basis. All this improves the position of foreign players, who now mainly offer more convenient for customers payment services, terms and delivery times. Accordingly, there is no denying the fact that the development of Internet business in logistics allows both manufacturers to make faster and more efficient decisions on providing production with the necessary raw materials, but also suppliers – to remind potential and regular customers of their existence, discount systems and promotions. This form of business introduction in logistics is quite optimal.
ORGANIZATION OF TOURISM TRAVEL AFTER THE CRISES PHENOMENA RELATED TO SARS-CoV-2
Authors:   Uman National University of Horticulture, Kozhukhіvska Raisa
Published: May 2022

In the article the research of tourism sphere and crisis phenomena, which caused decrease in tourist travels, is carried out. It has been established that the tourism industry is one of the most important indicators of socio-economic development, both of individual regions and of the country as a whole. But due to the limitations caused by the spread of the SARS-CoV-2 pandemic, the tourism industry is facing a crisis that may be the worst in the history of the world economy. It is pointed out that during the pandemic caused by COVID-19 it is tourism that has suffered more, including restrictive measures imposed by states on the movement of citizens, quarantine, airline travel bans, etc. A detailed analysis of travel statistics index in the world and Ukraine has been conducted. Ways out of the crisis situation for the tourism sector of Ukraine, the implementation of which will reduce the level of negative impact of the pandemic effects associated with SARS-CoV-2, are proposed.
ODESSA DISTRICT AS THE RURAL-URBAN AGGLOMERATION
Authors:   Odessa National Technological University, Pavlov Oleksandr , Pavlova Iryna ,   Odessa National Technological University
Published: May 2022

The article defines the composition of Odessa district by demographic characteristics of the communities that are part of it, identified it by essential characteristics as a rural-urban agglomeration. The scientific novelty and practical value of the study is to reveal the features of Odessa district, which are determined by its location, resource potential and nature of economic, industrial, social, cultural, recreational and other relationships and relationships between of urban, settlement and rural communities. It is proved that the inclusion of four other cities of regional significance in the district violated the existing natural-geographical and socio-economic division of the system of territorial organization of society into its rural and urban subsystems, but at the same time provided an opportunity to combine resources of communities to meet the growing needs of urban and rural populations and to solve existing problems that hinder the achievement of a higher standard of living by these communities. The advantages of Odesa district over other districts are determined, which consist in the presence of significant socio-economic, intellectual and cultural potential of its administrative center. The Indicated role of Odessa and other towns that are part of the district in the socio-cultural services of the population of suburban villages, their impact on changes in the settlement network, to planning of rural settlements. The socio-economic expediency of placing branches, workshops of enterprises, subsidiaries in the suburban zone of the administrative center of the district in order to prevent critical urbanization and deconcentration of production within its spatial boundaries. It was found that the predominance of certain functions, types of economic activity within the suburbs largely depends on the degree of remoteness of its communities from Odessa. With this in mind, three echelons of the suburban zone have been identified. The distance of the third echelon from the administrative center of the district varies between 50–60 km, the second – 30–50 km, the first – 30 km. The first echelon is used mainly for residential and industrial construction, unloading, placement of recreation centers, cottages, gardens. Within the second and third echelons, agricultural enterprises and other economic entities operate. Based on the results of the research, conclusions are made and prospects for further research in this area are determined.
REGIONAL FEATURES OF RURAL TOURISM DEVELOPMENT IN UKRAINE
Authors:   Ukrainian National Forestry University, Seneta Zoriana
Published: May 2022

Rural tourism in Ukraine is in its infancy today. The revival of rural communities, their further social and economic development are connected with the future industry of rural tourism. Holidays in picturesque villages through the use of the available private housing stock of hospitable hosts have a positive effect not only on the health of vacationers, but also on the environment and the economy of the regions of Ukraine. This, in turn, expands the employment scope of rural residents, gives the opportunity to implement on the spot the environmentally friendly products of personal farming, helps to increase the attractiveness and viability of rural areas, to mitigate demographic problems, to reduce migration, to promote local resources and folk traditions, thereby diversifying life of rural communities. The picturesque Ukrainian village has a unique historical and architectural heritage, medical and recreational resources, original culture and way of life, unique landscapes, rich national traditions, opportunities to eat ecologically clean products and recreation in enchanting nature. That is why today rural tourism is becoming more widespread among tourists. This type of tourism proves that it is not only a type of recreation, but also an important factor in solving socio-economic problems of the village, one of the types of small business. The article considers the rural tourism as a promising direction of development of the tourism industry in Ukraine. It was analyzed the current state and features of rural tourism development in regions of Ukraine, which are attractive and favorable for recreation in rural areas. It was highlighted the main advantages of this type of recreation and the opportunities, which rural tourism opens for the rural population in each region of Ukraine. It is emphasized that rural tourism as an economic activity contributes to regional development and leads to the overall economic growth of the country. It is determined that rural tourism is a guarantor of stability and viability of rural areas, an important alternative for agriculture and a factor in the development of local communities.
LABOR MARKET DEVELOPMENT IN THE CONDITIONS OF THE GREEN ECONOMY
Authors:   Vasyl’ Stus Donetsk National University, Naumova Maryna
Published: May 2022

At the present stage of economic transformation there are new trends in the formation of socio-economic strategies for the development of the state, among which is the strategy for the development of labor relations in the direction of the vector of promoting the evolution of the green economy. Changing the policy of states to protect the ecological system will avoid the risks of environmental degradation, prevent deterioration of health and support economic growth in the long run. An important goal of environmentally oriented policy should be the formation of legal, economic and institutional conditions conducive to employment in the labor market on the basis of green jobs, the formation of competencies in the field of resource conservation. The article considers different approaches to defining the concept of green economy, formulates the key tasks of the green economy. It is established that the impact of the green economy on the development of labor markets can be both positive, creating new opportunities for workers, and quite risky. A set of criteria has been formed to characterize green jobs from different angles: environmental, economic, technological, social. Employment trends in the conditions of green economy development in different countries of the world are given. The paper finds that the technologies of the green economy are already leading to an increase in demand for new and modernized professions to the requirements of the green workplace and gives examples of such professions. The list of skills and competencies of the employee in the green economy is given: hard skills, soft skills, digital skills, environmental skills, it is noted that the formation of such competencies should become mainstream in lifelong learning. A cluster analysis of the indicators of the ecological condition of the country’s regions in 2020 was carried out, clusters of regions with a high level of environmental problems and with a fairly balanced ratio of indicators of pollution and environmental protection costs were identified. It has been established that in the transition to a green economy, regions with deep problems in the greening of production need to pay much more attention to solving such problems and transfer the economy to a new innovative path of development.
THE CONCEPT OF DIGITALIZATION AND USAGE IT SOLUTIONS IN FINANCIAL SECTOR
Authors:   National Technical University “Kharkiv Polytechnic Institute”, Shyriaieva Natalia , Adamkevych Antuanella ,   National Technical University “Kharkiv Polytechnic Institute”
Published: May 2022

The era of Industry 4.0 has a great impact on the nature of finance and interaction between market participants. Industry 4.0 has already made a global contribution to improving and automating production through various physical and digital technologies. But one of the main questions today remains how companies can effectively use digital technologies in the financial sector. The paper considers the role of digitalization and the process of its implementation on real cases of companies around the world, as well as software used by companies. Based on the data received from Google Scholar and Statista, the demand for electronic document management, which became extremely popular during the Covid-19 pandemic, was confirmed as a solution and facilitation of the work remotely. The essence of the digitalization process study has been substantiated and the possibilities and prospects for the further development of this topic have been put forward. Further technological development and digitalization of financial services will be associated with the use of innovative financing methods and the development of FinTech startups that ensure the use of several online financial services directly to key market participants, excluding the participation of financial intermediaries. This could lead to a personalized system that will be used not only in the financial sector, but also in related sectors such as supply chain management and value chain creation.
CUSTOMS RULES FOR PROTECTION OF INTELLECTUAL PROPERTY IN UKRAINE
Authors:   Simon Kuznets Kharkiv National University of Economics, Naidenko Oleksii , Azizova Kateryna ,   Simon Kuznets Kharkiv National University of Economics, Ostrovskyi Denys ,   Simon Kuznets Kharkiv National University of Economics
Published: May 2022

The article deals with the problems of protecting intellectual property rights in Ukraine. The place of Ukraine in the ratings of protection of intellectual property rights is characterized. The historical aspect of the protection of intellectual property rights is investigated and two stages of the formation and development of the protection of intellectual property rights are identified. The disagreements in the classification of objects of intellectual property rights in the Civil and Customs Codes of Ukraine are characterized. A list of goods suspected of violating intellectual property rights has been determined. The main functions of the National Intellectual Property Body have been formulated, the receipt of applications for industrial property objects for 2016–2020 has been analyzed and it has been established that applications for registration of trademarks constitute the largest share. The main problems in the field of customs for the protection of intellectual property rights are characterized, among which the main ones are: lack of capacity for the destruction of certain types of counterfeit products; complex and expensive procedure for the destruction of goods; high level of corruption of customs authorities (confiscated goods that violate intellectual property rights enter the market). The article describes the measures taken by the customs authorities for goods suspected of violating intellectual property rights. The structure of the register of objects of intellectual property rights is considered and it is determined that the largest share is made up of trademarks registered in Ukraine. The indicators of the work of customs authorities on the protection of intellectual property rights have been analyzed and it has been established that portable electronics were most often confiscated; toys; clothes and hats; shoes; bags and belts; Perfumes and cosmetics; wristwatch. The ways of solving the problems of intellectual property rights protection in Ukraine are proposed.
ANALYSIS OF FINANCIAL RESULTS OF INSURANCE COMPANY ACTIVITY
Authors:   Vinnytsia National Agrarian University, Aleskerova Yuliia , Grabovyak Margarita ,   Vinnytsia National Agrarian University
Published: May 2022

The specifics of the insurance company necessitates the definition of a system of certain indicators that characterize the characteristics of the insurance company. The financial condition of the insurance company is characterized by indicators that describe its ability to develop and operate successfully in a competitive market environment. The stable financial condition of the insurer is a guarantee of development in a market economy and ensuring the sustainability of the insurance market. The article identifies the sources of capital formation of insurance companies and presents the algorithm for the formation of financial results of insurance companies. A system of indicators that affect the financial performance of the insurance company is presented. The directions of increase of efficiency of use of financial resources are defined.
STATE REGULATION OF WAGES IN UKRAINE: PROBLEM ASPECTS AND WAYS OF THEIR ELIMINATION
Authors:   Zaporizhia National University, Gryn Victoriia , Malygina Irina ,   Zaporizhia National University
Published: May 2022

The article considers topical issues of the current state of wages in Ukraine. The main reasons for the aggravation of the problem of wage regulation are highlighted. The needs for creating conditions for effective state control over the remuneration policy are substantiated. The importance of state regulation of wages, based on the real financial capabilities of the country and ensuring the balance of interests of all segments of the population, as well as the implementation of the norms contained in legislation is emphasized. The necessity of revision of the policy of regulation of the remuneration system is proved; implementation of norms and guarantees regarding the right of an employee to receive a salary, the amount of which would provide him and his family members with a sufficient standard of living; strengthening the controlling functions of the state in the process of formation and distribution of costs between levels of the economy. Measures are proposed to ensure the functioning of an effective remuneration system. With the transition of Ukraine to market management methods, the essence of such an important economic category as wages is changing dramatically. The transition requires adequate changes in the structure of distribution relations, curbing the elements of the uncontrolled sector of the “shadow” economy and restoring the crucial role of wages in the formation of cash incomes of the working population. State regulation in the field of wages is carried out according to the following vectors: through legislative instruments, tax policy, tariff agreements. The basic document is the Code of Labor Laws of Ukraine, which establishes the basic social guarantees. Also important is the tax direction of state regulation of wages, because with its help, on the one hand, economic and fiscal actions of the state, and on the other – to protect the rights of taxpayers. Legislative regulation of taxation allows centralized management of the entire tax system, which makes it an important tool of economic policy. Legislation on wages, adopted by the Cabinet of Ministers and the Verkhovna Rada of Ukraine in recent years, creates the necessary legal basis for developing an effective system of wage regulation in enterprises and industries, taking into account the general economic laws of material production and specific markets.
ACCOUNTING AND ANALYTICAL SUPPORT OF OPERATIONS WITH NON-CURRENT ASSETS IN THE SYSTEM OF FORMATION AND CONTROL OF DEPRECIATION POLICY UNDER
Authors:   National Aviation University of Kyiv, Kosova Tatiana , Ovsiuk Nina ,   National Aviation University of Kyiv, Berezovskaya Elena ,   National Aviation University of Kyiv
Published: May 2022

The article considers accounting and analytical support of operations with non-current assets, it is determined that high-quality accounting and analytical support affects the formation of optimal depreciation policy of a business entity. Optimization of amortization policy provides for the usage of the most effective methods of depreciation accrual depending on the intensity of use of non-current assets, and determines its crucial role in the process of recovery of non-current assets of an enterprise. The efficiency of implementation of depreciation policy is essential for formation of investment attractiveness of domestic enterprises, which is one of the main directions for attracting sources of financing. In the conditions of acute financial crisis the processes of increasing of earnings to the state budget and increasing of internal sources of funds of economic entities, needed for investment of own production activity and renewal of material and technical basis gain importance. Non-current assets have a significant specific weight in the total assets of the enterprise, they are one of the most significant objects of accounting, and requires control over their movement, the determination of depreciation, formation and use of depreciation fund, repairs, upgrading, renovation of obsolete and technically imperfect objects. In modern conditions of economic management in order to determine the features of accounting and analytical support of transactions with irreversible assets in the context of formation and control of depreciation policy, it is necessary to approach the tools of reproduction in the accounting system of the enterprise of directions of realization of depreciation policy in a theoretical and methodical way. In the course of the study methodological approaches to the organization of accounting and analytical support of operations with noncurrent assets for accrual of depreciation, formation and usage of depreciation fund are determined based on the application of complex perception, appropriate evaluation, documenting, synthetic and analytical accounting and contribute to the formation and control of the depreciation policy of the enterprise. Efficiency of depreciation policy directly depends on how balanced and reasonable the enterprise has provided for the chosen options of depreciation accrual methods conditioned by legislative requirements.
ESTIMATING THE SHARE OF TOURISM IN THE REGIONAL ECONOMY USING TOURISM SATELLITE ACCOUNT METHODOLOGY ON THE EXAMPLE OF IVANO-FRANKIVSK REGION
Authors:   Kyiv National University of Trade and Economics, Zabaldina Yuliia , Roskladka Nataliia ,   Kyiv National University of Trade and Economics, Perederko Vitaliy ,   Ivano-Frankivsk National Technical University of Oil and Gas
Published: May 2022

The purpose of the article is to adapt the basic methodological principles of building a Tourism Satellite Account to the regional system of tourist statistics on the example of Ivano-Frankivsk Region. The authors used data provided by the Main Department of Statistics (Ivano-Frankivsk region), data from state statistical surveys “Regional Accounts” and “Structural changes in the economy of the country and its regions”. The methodological basis of the study were two documents: Satellite account of tourism: recommended methodological basis, 2008, issued by UNWTO and the UN Statistical Commission and Methodological provisions for compiling an satellite account of tourism in Ukraine. The results of the article were the method of collecting statistical data for the 5th and 6th table’s construction of Regional Tourism Satellite Account was specified, taking into account the system of Ukrainian regional statistics; the methods for data obtaining about production in terms of tourism products were identified; an algorithm for calculating the indicators characterizing the contribution of tourism to the region’s economy, which cannot be measured in the absence or insufficiency of statistical information, was proposed; the list of indicators characterizing tourist activity, for establishment of which carrying out of expert estimations is defined. The contribution of tourism to the economy of Ivano-Frankivsk region is determined on the basis of the Tourism Satellite Account methodology as gross value added of tourism industries (GVATI), tourism direct gross value added (TDGVA), Tourism direct gross domestic product. Thus, the process of disaggregation allowed determining the contribution of tourism to the economy of Ivano-Frankivsk region as 10.34% of the gross regional product, but without taking into account the shadow economy. This is more than twice as much as the figure for Ukraine, determined by the authors by the same method at 4.8%. It can be assumed that the assessment of the shadow economy ratio at the oblast level will allow clarifying the obtained indicators in further research.
COMPARISON OF ECONOMETRIC METHODS FOR EFFICIENCY ASSESSMENT IN ENERGY SECTOR
Authors:   Odesa National Economic University, Pudycheva Halyna
Published: May 2022

Evaluation of the efficiency of enterprises in energy sector is a rather difficult problem, since the production of useful energy services (electricity and heat energy) is often accompanied by the emission of harmful substances (carbon dioxide, sulfur dioxide, nitrogen oxides, etc.), which should be taken into account when assessing efficiency of the enterprises’ activity. The purpose of this article is to determine the main features of the application of main econometric methods, which are used in order to assess the efficiency of enterprises in energy sector, as well as to identify the advantages and disadvantages of these methods. Using general scientific research methods, namely analysis, synthesis, theoretical generalization, abstraction and analogy, the author characterizes the following parametric methods: Stochastic Frontier Approach (SFA), Distribution Free Approach (DFA) and Thick Frontier Approach (TFA). Moreover, the following nonparametric methods are considered: Data Envelopment Analysis (DEA) and Free Disposal Hull (FDH). All these methods are based on the calculation of approximation of indicators of the enterprise to the potential or actual efficiency frontier. The concept of “frontier efficiency” is characterized. The main features of the above-mentioned methodological approaches are considered by the author. The advantages and disadvantages of given methodological approaches due to the existence of mistakes, quantity of input and output factors, subjectivity of estimation, accuracy of the results obtained, etc. are indicated in the article. The author shows that the analyzed methodical approaches can be applied for the estimation of the efficiency of enterprises in energy sector, taking into account the multiple inputs and outputs of such enterprises. It is emphasized that further research will be focused on determination of the efficiency of enterprises in energy sector. The conducted analysis could be used as a basis for further managerial decision-making, both at the micro level (enterprise) and at the macro level (regions and the state as a whole).
CONCEPTUAL PRINCIPLES OF INVESTMENT SUPPORT FOR PRODUCTION AND PROCESSING OF ECOLOGICALLY SAFE LIVESTOCK PRODUCTS
Authors:   Poltava State Agrarian University, Zoria Оleksii , Zoria Svitlana ,   Poltava State Agrarian University, Mauer Diana ,   Poltava State Agrarian University
Published: May 2022

The article develops the conceptual foundations of investment support for the production and processing of environmentally friendly livestock products. It is determined that the production of environmentally friendly products is becoming an integral part of the socio-economic system of the state, and the development of this industry is a global problem. It is established in the work that the production of the main types of livestock products does not cover the norms of the necessary consumption of food of animal origin. This indicates a low level of development of the industry, its unrealized potential, significant technical backwardness, low level of investment. The development of the livestock industry is a very promising direction in investment activities. With the growth of incomes and purchasing power of the population, the demand for the industry’s products will grow in the direction of rational consumption norms. It is established that the promotion and development of organic livestock production requires significant investment resources, and one of the main investors in organic agriculture should be the state, which should be most interested in a healthy nation, economic growth and social welfare. The livestock industry needs significant financial infusions. The intensification of investment and innovation activities should take place in parallel with the transition of large enterprises, farms and other economic entities to environmental technologies for animal husbandry and production. Investments in eco-innovation are a relatively new and promising direction of economic development, including the agricultural sector as an important component. Innovations aimed at creating an organic product help to increase the efficiency of production and management, reduce the impact on the environment. It is determined that domestic producers of organic agricultural products, which are provided with the support of investors, have the opportunity to create unique national food products, give impetus to the revival of the village, the development of agritourism and agriculture among the young population.
CONCEPTUAL ASPECT OF THE EVOLUTIONARY IDENTIFICATION OF THE SPATIAL DISTRIBUTION OF ECONOMIC PHENOMENA AND PROCESSES
Authors:   Lutsk National Technical University, Dorosh Viktoria , Kupyra Myroslava ,   Lutsk National Technical University, Zabedyuk Myroslava ,   Lutsk National Technical University
Published: May 2022

The article conducts theoretical and applied research on the expanded vision of identifying the spatial aspects of the movement of economic phenomena. The theoretical concept of formation of the conceptual apparatus of the category "space" through mathematical, philosophical, physical and economic interpretation is substantiated. In the process of research, it turned out that space is appropriate to understand as infinity, longevity, a system in which objects, phenomena and various events occur. Thus, space embodies the coexistence of all existing objects, characterizes their structure, longevity, mutual placement. The focus is on exploring the concept of defining economic space through basic point parameters. Economic space works through density, location, interdependence, diffusion, synergy of finitude and infinity, consistency and inconsistency, generation and degeneration. Thus, attempts have been made to delineate space through the study of origins from antiquity.
ADAPTIVE MANAGEMENT THE CAPITALIZATION OF AN ENTERPRISE’S INTELLECTUAL POTENTIAL
Authors:   National Aviation University, Arefieva Olena , Arefiev Sergey ,   National Aviation University, Zyz Dmitry ,   National Aviation University
Published: May 2022

The article is devoted to the main aspects of adaptive management of capitalization of intellectual potential of an enterprise. Theoretical and methodological basis of the study are scientific articles and developments of domestic scientists. The methods that were used to conduct the study are: systematization and structuration to identify the main trends in the categories of "intellectual potential" and "capitalization"; system analysis to identify the main types of capitalization of intellectual potential of enterprises in an adaptive environment; generalization in forming the conclusions of the research study. The aim of the article is to investigate and justify the main aspects of the adaptive management of the capitalization of intellectual potential of the enterprise in modern transformational conditions. The article considers approaches to defining the essence of the statements "intellectual potential" and "capitalization". It was found that the intellectual potential and knowledge play a leading role in the formation of economic potential of the enterprise, the implementation of investment and innovation activities. Intellectual potential depends on the ability to use knowledge in the process of economic activity. The main types of capitalization of intellectual potential of companies in an adaptive environment were determined. The main types of capitalization of intellectual potential of companies in an adaptive environment are real, fictitious, marketing, direct and reverse. The main business processes of adaptive management of capitalization of intellectual potential of an enterprise were identified and described. Modern priority directions of adaptive management of intellectual potential capitalization are proposed. The practical value of the obtained results consists in actualization of tools of adaptive management of capitalization of intellectual potential of enterprises for use in theoretical research and practical work of enterprises. Subsequent research will be aimed at forming a mechanism of adaptive management of capitalization of intellectual potential of the enterprise.