bluuebunny/crossref_metadata_2025 huggingface dataset:
FEATURES OF MANAGEMENT IN THE MUSEUM
Authors:   Mukachevo State University, Milashovska Olha , Khaustova Ksenya ,   Mukachevo State University
Published: February 2023

The article is devoted to researching the theoretical foundations and defining specific features of museum management in the context of modern challenges. At the current stage of socio-economic and cultural transformations, which affect the processes of formation, development and effective functioning of museum institutions, the problems of their effective management are actualized. It has been proven that the development of museums in Ukraine requires experienced top and middle managers who are able to ensure the effective functioning and long-term survival of the institution in the conditions of rapid transformational changes. It was determined that museum management is a specific direction of management, which includes the theory and practice of managing the potential of the museum and its staff for the realization of its mission in the long term and the current goals arising from it. The main (planning, organization, motivation, control) and specific functions of management in museum work have been highlighted in the context of modern trends in the development of the cultural industry. Today, the processes of managing are require not only the concentrate in internal environment, but also building effective communications and, to some extent, business relations with agents of the external environment, namely business representatives, local authorities, international organizations, financial institutions and scientific community. On the basis of the conducted research, the specific features of the museum as a management object have characterized, which primarily consist in the uniqueness of the exhibition potential and the role of each museum in preserving the historical heritage and cultural heritage of the state, region, and individual territories. The article concludes that the peculiarities of museum management consist in taking into account the uniqueness of each museum institution, which leaves its mark on the processes of implementing classic administrative procedures, setting goals for its development and effective realization of the existing potential.
FORMATION AND DEVELOPMENT OF THE ECOSYSTEM SERVICES MARKET IN UKRAINE
Authors:   National Aviation University, Shtyk Yuliia
Published: February 2023

As a result of the analysis of the sources, it was found that for the effective implementation of the market mechanism for the regulation of ecosystem services, it is necessary to intensify the involvement of economic entities and the spread of forms of public-private partnership in the functioning, support and restoration of ecosystems. For the effective functioning of the ecosystem services market in Ukraine, a significant amount of systematization of the existing regulatory framework, elimination of existing economic and legal conflicts in the legislation, growth of investment attractiveness of ecosystem services in Ukraine, institutional transformation and development of the mechanism of taxation of the beneficiaries of ecosystem services must be carried out. Taxation of ecosystem services should be considered an effective part of the financial and economic mechanism for ensuring the concept of sustainable development, as it performs a stimulating function. Competitive policies, regulations and guidelines will facilitate the development and functioning of ecosystem markets by creating drivers, legal frameworks or direct sources of funding to conserve ecosystem services. Favorable conditions can be found at different scales, from watershed to state and national policy. The formation and development of the ecosystem services market depends on the flexibility of the mechanisms of reorientation of state and regional costs for environmental protection in view of the amount of ecosystem services of certain territories. A comprehensive assessment of ecosystem services in the nature management market of Ukraine will provide an opportunity to ensure and more fully assess the potential of ecosystems and contribute to ensuring the process of making correct management decisions by economic entities regarding the functioning and reproduction of ecosystem services. The conducted analysis of the formation and development of the ecosystem services market, their assessment and taxation mechanisms on the territory of Ukraine testify to the possibilities of the formation of these aspects in all branches of the Ukrainian economy. Stimulating the development of the ecosystem services market in Ukraine requires the implementation of a number of institutional and regulatory measures.
ASSESSMENT OF THE LEVEL OF INTERNAL SOCIAL RESPONSIBILITY OF AN ENTERPRISE
Authors:   Yuri Fedkovych Chernivtsi National University, Popadiuk Olena , Kravchuk Iryna ,   Yuri Fedkovych Chernivtsi National University
Published: February 2023

The relevance of research on the socially responsible economic activity of Ukrainian business is exacerbated by the fact that the domestic economic environment has not passed in its historical development the necessary stages, which in Western society have led to an awareness of the importance of the philosophy of social responsibility. More obvious is becoming the fact that the reputation of domestic companies is increasingly dependent not only on their profitability, share value, and product quality but also on their activity in the field of social responsibility. However, different approaches to the understanding of social responsibility, inconsistency of actions, and lack of purposeful assessment and management mechanisms provide an unstable platform for further implementation of social responsibility principles in the overall strategy of an enterprise. The purpose of this article is to justify the need to present indicators of social responsibility in the financial statements of enterprises, as well as to deepen the methodological principles and develop practical recommendations regarding the provisioning of a system for assessing the strategic development of an enterprise on the basis and principles of social responsibility. The article uses econometric methods that were used to build models of an integrated approach to assessing the social responsibility of the food industry enterprises. It has been found that social responsibility is a vital component of the sustainable functioning of enterprises and is one of the strategic priorities of their development in the long term. The study showed that the need to implement the paradigm of social responsibility in the activities of domestic business structures for sustainable development and recovery from the socio-economic crisis can be resolved by methodological support for assessing the level of social responsibility of enterprises, which involves a combination of qualitative and quantitative indicators of assessment, determined by expert method and evaluated with a scoring method, with the identification of specific sectoral indicators of social responsibility, typical for the food industry enterprises, and the definition of its mandatory and voluntary levels.
FEATURES OF THE USE OF HOUSEHOLD SAVINGS IN UKRAINE
Authors:   State Institution “Institute of Regional Research named after M.I. Dolishniy of the National Academy of Sciences of Ukraine”, Kluchnyk Liliia
Published: February 2023

The article deals with the problems of the household’s savings in Ukraine. Today, unfortunately, households haven’t become active savers yet. After all, the low level of income, high level of consumer spending, insufficient level of financial literacy of households, high level of tax burden, don’t contribute to the ability of households to save. The article clarifies the number of factors, which also have a significant impact on the process of savings formation. In the article the author household savings are divided into organized farms located in banking and non-banking financial institutions: bank deposits, insurance policies, savings accounts, deposit accounts in credit unions, etc.) and unorganized (savings in the “economy of national state funds”) and foreign currency outside financial institutions). It is proved that there are direct and indirect methods of converting savings into investment resources of households. Additional features (level of financial literacy, level of trust or non-recognition of the benefits of using financial instruments) that restrain and slow down the process of savings transformation are outlined.
ORGANIZATIONAL AND METHODOLOGICAL PRINCIPLES OF INTERNAL AUDIT OF IT COMPANIES INNOVATIVE ACTIVITIES
Authors:   National Academy of Management, Pavlov Vladyslav
Published: February 2023

The article updates the consideration of the innovation process as a separate subject of attention, part of the internal audit plan of IT companies that consider innovation as an important element of the development strategy. The purpose of the article is to review and systematize the organizational and methodological principles of internal audit of innovative activities of IT companies. Achieving this goal is conditioned by the need to expand control and supervisory tools in order to strengthen rationality, transparency, and responsibility in the innovative activities of these companies. As a result, the organizational and methodological principles of the internal audit of innovative activities of IT companies were systematized. As the main goal of the internal audit of the innovative activity of IT companies, the need for the formation of guidelines for making innovative decisions, as well as the outline of the ways of the innovative development of the IT company, has been determined. The scope of coverage of the internal audit of the innovative activity of the IT company has been determined. The need to expand control and supervisory tools with the aim of strengthening rationality, transparency, and responsibility in the innovative activities of IT companies has been identified. It is shown that the methodology of auditing the innovative activity of an IT company should include policies and procedures available for implementation in the conditions of specific companies, which ensure the protection of the assets of the business entity, the accuracy and reliability of its reporting, and prompt compliance with management standards. It is noted that the use of an audit sample in audit tasks gives auditors certain advantages defined in the article. The toolkit and procedures related to the formation of audit reports are characterized, which are expedient to implement in the process of internal audit of innovative activities of IT companies in view of the specifics of their activities. The results of this study are a prerequisite for the development of methodological tools for the audit of innovative activities in the IT sphere.
TRADING IN FOOD COMMODITIES IS BETWEEN UKRAINE AND RUSSIAN FEDERATION IN THE PERIOD OF MILITARY AGGRESSION
Authors:   Izmail State University of Humanities, Shevchenko-Perepolkina Radyslava
Published: February 2023

Actuality of select subject of research is conditioned export potential for Ukraine of products of agroindustrial complex and prepared food stuffs and historically formed close point-of-sale copulas from RF. The political events of the last years brought in considerable changes in bilateral economic relations. After annexation of Crimea and military aggression of RF on east of Ukraine trade relations between countries were considerably intensifyed. An author exposes their development on the example of dynamics of trading in the commodities of food industry, as to industry the most substantial changes took place in that. The concepts of hybrid and trade wars open up. Specified, that similar wars periodically arose up yet since acquisition by Ukraine of independence and increased «gas wars» from the side of RF, as basic supplier of energy for Ukraine. Attention supplier of energy on reasons of their activation, namely attempts of blocking of European direction of development of Ukraine. An author is point the dynamics of the Ukrainian export of commodities of basic industries of food industry to RF, which evidently represents his gradual decline during 2014-2020. Given analysis of basic measures which was used RF with the purpose of obstacle the export of the Ukrainian commodities of food industry. It first of all: transport blockades for the Ukrainian products, halt of RF of action of free trade zone with Ukraine, introduction of new custom duties, it is forbidden to bring in to RF Ukrainian sugar, potato, beer and vodka, pork. From January, 1 in 2016 in Ukraine prohibition spreads in relation to an import to RF of agricultural produce, raw material and food, which before operated only on some of foreign countries, the approvals list of commodities, forbidden for an import in RF brushed up annually. Given review of reverse approvals of Ukraine and international association, in particular, the USA, ES, Canada and other. It is noticed on dangers for development as domestic so external trade Ukrainian food, reasons of which were become encroachment of troops of RF on territory of Ukraine. An author marks importance of steps which are done by an international association in relation to liberalization of trade with Ukraine, support of it export potential in such difficult times, as a military attack from the side of RF.
IDENTIFICATION AND MANAGEMENT OF RISKS IN MARKETING ACTIVITIES
Authors:   National University of Life and Environmental Sciences of Ukraine, Karpenko Larysa , Chornenka Liudmyla ,   National University of Life and Environmental Sciences of Ukraine
Published: February 2023

Risks are inherent in all types of enterprise activities, so it is worth talking about marketing risks or marketing risks. In the activities of enterprises marketing risks play a significant role, however, they insufficiently researched. Risks in the field of marketing activities are necessary interpreted as a separate function of marketing management, due to the uncertainty of the factors of the internal and external environment of the enterprise when making marketing decisions. Standard risk assessment techniques can be used to identify and assess marketing risks. Identification and assessment of marketing risks is carried out at the stage of marketing analysis, and their neutralization at the stage of operational marketing. At the stage of marketing analysis, marketing risks are identified and evaluated. The stages of marketing research in the risk management process are the definition of marketing research goals, the development of tasks, the evaluation of marketing information, the organization and planning of marketing research and its implementation, the development of recommendations, the preparation of a report and the presentation of results. Since there is every reason to believe that the level of risk and uncertainty both in the world and in the Ukrainian economy will only grow over time, the problem of effective risk management becomes urgent. At the same time, the goal of such management is not to reduce risk as such, but to ensure the most attractive ratio for the investor between expected income and risk. Risk management in market conditions is an integral element of assessing the market situation during marketing research, for identifying and forecasting the market situation, assessing the market situation. One of the ways to minimize marketing risks is the process of optimizing production costs and product promotion costs as an element of marketing product policy, which will allow for the formation of correct management decisions. The article examines the process of identifying marketing risks and characterizes the stages of risk management in marketing activities.
CORPORATE INCOME TAX GAP: FACTORS AND ASSESSMENT
Authors:   Institute of Industrial Economics of National Academy of Sciences of Ukraine, Kuvaldina Olha
Published: February 2023

Control over compliance with tax legislation is mainly entrusted to the governments of countries, which can use various instruments to monitor payment of main budget-forming taxes, including corporate income tax. There are many uncertainties and threats to corporate tax revenue, given recent technological advances and current abilities of international companies to do business around the world.Therefore, it is within countries that there are the greatest opportunities for mobilizing tax resources by increasing the level of compliance with tax legislation and eliminating or reducing the tax gap. Based on the results of the analysis of tax gaps in the income tax, it is possible to develop new relevant directions for improving tax policy and tax administration within the country. The article examines the prerequisites and factors that lead to the emergence of a tax gap, substantiates the importance of control and assessment of tax gaps. The meaning and difference between gross and net tax gap is specified. The main approaches to assessing tax gaps are considered - bottom-up approach and top-down approach. The main approaches to assessing tax gaps are considered - bottom-up approach and top-down approach. The differences, features of application and shortcomings of these methods, necessary conditions and elements for applying the chosen approach and sources of information, such as requests, information about taxpayers, data comparison, data of tax audits, are analyzed. The two main goals of the tax gap assessment were considered, namely, the improvement of tax policy, which is related to the "top-down" method, and the improvement of administration of the corporate income tax. At the same time, the use of the results of the assessment of the tax gap depends on the approach used to calculate the corporate income tax. International experience in assessing the size and structure of the tax gap from the corporate income tax is summarized based on the examples of such countries as Great Britain, Canada and the USA, which conduct tax gap analysis to improve fiscal legislation and reduce the level of the tax gap.
THE ROLE OF SUSTAINABILITY REPORTING FOR INTERNATIONAL COMPANIES’ REPUTATION: A CASE OF CONTROVERSIAL INDUSTRIES
Authors:   Sumy State University, Kostyuchenko Nadiya , Smolennikov Denys ,   Sumy State University, Burnakova Valeria ,   Sumy State University
Published: February 2023

The article analyzes the impact of non-financial reporting on the reputation of companies operating in controversial industries, such as the tobacco industry, the soft drink industry and the alcohol industry. The main advantages of using non-financial reporting from the point of view of all stakeholders were investigated. An assessment was made of companies representing the controversial industries and conducting non-financial reporting. Three international companies were selected for this study, namely Coca Cola, British American Tobacco and Heineken. The non-financial reports of these companies were analyzed for economic, environmental and social aspects. In the course of the work, the importance of reporting on sustainable development for companies operating even in areas that cause harm to human health and the environment was emphasized. The impact of non-financial reporting on reputation as well as the attractiveness of the company to investors was demonstrated. The authors conclude the essence of publishing sustainability reports on a regular basis.
STRATEGIC INVENTORY MANAGEMENT OF A TRADING ENTERPRISE
Authors:   Oles Honchar Dnipro National University, Grynko Tatyana , Hviniashvili Tetiana ,   Oles Honchar Dnipro National University
Published: February 2023

In modern economic realities, the problem of strategic inventory management of a trade enterprise does not lose its relevance, because inventories are the main tool for ensuring business success, and at the same time they represent the main danger, since the share of goods inventories for an enterprise is about half of all its current assets. The article provides a critical analysis of the main types of inventory management strategies at the enterprise and proves the importance of the product sales management process in the strategic management system of a trading enterprise. Methods of stimulating the sale of goods and services are proposed, taking into account the specific features of the trade enterprises functioning. A scheme of strategic inventory management of a trading enterprise has been developed and strategic directions for inventory management have been proposed, which will help to solve problems in the enterprise's supply chains, reduce logistics costs, increase production efficiency, as well as ensure the competitiveness of goods, which will positively affect the final financial result of the enterprise.
DETERMINANTS OF A COMPETENT ORGANIZATION
Authors:   Simon Kuznets Kharkiv National University of Economics, Gruzina Inna
Published: February 2023

In an attempt to develop an effective algorithm for building a competent organization that can function effectively in unpredictable conditions, scientists direct their researches to substantiate the need to improve the level of employees’ knowledge, expand their skills and abilities, develop professional qualities, emphasizing that these factors are key in the process of creating a competent organization. Finding out what is its basis, confirming the growing role of competencies and competence in the management of organizations; scientists do not stop the scientific search for a common understanding of the essence and content of the concepts, because there is no common opinion on their definition today. This led to the formulation of the purpose of the article, which is to determine the main determinants of a competent organization, to study their essence, content, differences in the interpretation and application of concepts. Achieving the purpose of the study was carried out using the following methods: morphological analysis - to clarify the essence of the concepts of "competencies" and «competence», which are the determinants of creating a competent organization, and to identify the fundamental difference between the interpretation and application of the concepts; determining the essence of key competencies as a form of providing a direct relationship between the competencies of the organization and the staff; dialectical – to justify the need to take into account the level of manifestation of each competence and their totality in general when creating a competent organization. The result was the substantiation in the process of creating a competent organization of the importance of determining the actual organizational competencies, monitoring the level of their manifestation with subsequent consistent development to provide the organization with the highest level of quality, which implies, while maintaining the existing level of costs, the transformation of knowledge and experience into competence, and further into a competitive opportunity.
STUDY OF THE INFORMATION MECHANISM OF RELATIONSHIPS OF STATE AUTHORITY BODIES AND CIVIL SOCIETY
Authors:   Poltava State Agrarian University, Dorofyeyev Oleksandr , Dubynka Oleh ,   Poltava State Agrarian University
Published: February 2023

Modern democratic states seek to build partnership relations with civil society, realizing that reliance on a mature civil society is one of the conditions for social strength and stability of the political system of society. The issue of relations between state power and civil society is one of the key issues of society, on which its political structure and stability depend. This is due to the fact that civil society determines the content of state power, and the nature of state power, in turn, affects the development of civil society. In the political space, information is the dominant basis of management patterns. The informational identity of the authorities and members of state entities and other political groups allows for a harmonious reproduction of the managed system. In political and social life, information turns into a way of uniting people, a form of creating resonance for actors who have freedom. Mass media are transformed from organization as methods of legitimization, and forms of activity, requiring synchronization on an unprecedented scale. It has been established that the tool of political communication as a social network has not been sufficiently researched. However, the potential of using social networks in political practice is very significant, its implementation is manifested in everyday political activity, the functioning of all political institutions. Interaction always involves dialogue. Institutional dialogue is also envisaged between the subjects of public authority (the state and civil society), the purpose of which is to find consensus and mutual understanding. The presence of such a result always implies that common interests have been identified, social priorities have been determined, thoughts and intentions have been agreed upon, and an agreement has been reached on methods, forms and methods. resolution of conflict situations, mutually acceptable legal, political and managerial solutions. Representatives of civil society, demonstrating their ideas to the authorities and defending their rights, should be ready not only for confrontation, but also for constructive opposition and cooperation with the state authorities.
ENTREPRENEURSHIP OF UKRAINE IN THE CONDITIONS OF MARTIAL LAWS
Authors:   Prydniprovska State Academy of Civil Engineering and Architecture, Levchynskyi Dmytro , Stupniker Hanna ,   Prydniprovska State Academy of Civil Engineering and Architecture, Kashyrnikova Iryna ,   Prydniprovska State Academy of Civil Engineering and Architecture, Zozulia Nataliia ,   Prydniprovska State Academy of Civil Engineering and Architecture
Published: February 2023

Military actions on the territory of Ukraine led to a significant transformation of the domestic economy, which led to its significant slowdown and a decrease in the business activity of business entities. Regarding the economic consequences of the protracted military conflict, the direct losses of the economy from the damage and destruction of Ukraine's infrastructure are already measured at more than a hundred billion dollars. The most affected are residential construction, roads and airports, assets of industrial enterprises, the infrastructure of the agro-industrial complex, and the transport industry. As a result of globalization processes, military conflicts in certain regions can lead to significant changes not only in the economy of an individual country, but also in a significant number of other economic systems. However, special attention needs to be paid to the study of the main trends of the wartime economy, under the influence of which modern entrepreneurship is carried out in Ukraine and the determination of the key directions of its further development. Domestic business in the conditions of a modern war economy requires active state intervention, therefore direct regulation is an important tool of state support for business in conditions of war. Government agencies should provide the private sector with both financial and expert and consulting assistance. The search for grant funds from foreign countries is relevant, because the possibilities of state financing are limited, and the priority of budget expenditures is the issue of ensuring the country's defense capability. Also important issues for domestic entrepreneurship in the conditions of martial law are the restoration of supply chains, sales and the search for foreign partners, which will allow the restoration of production and operational processes in the near future.
FORMULATION OF A BUSINESS STRATEGY TAKING INTO ACCOUNT THE CONDITIONS OF THE MILITARY ECONOMY OF UKRAINE
Authors:   Oles Honchar Dnipro National University, Semencha Ilona , Hordiienko Sviatoslav ,   Oles Honchar Dnipro National University
Published: February 2023

The article examines how the changes caused by the war in Ukraine in 2022 influenced the formation of business development strategies. In the course of the study, it was determined that changes in the external environment primarily affect the adjustment of the company's development strategies, therefore, such an analysis is the first and mandatory stage that must be done by the management of enterprises in order to implement this task. It is proposed to use the method of narrowing the focus when constructing the analysis. Therefore, it is necessary to first make an economic analysis of the main indicators of the general state of the country's economy, then indicators characterizing changes in a separate industry. During the study of the issue, it was determined that in the period from February 2022 in Ukraine, in the state of war economy, there was a partial relocation of business, a mass movement of labor resources, and the destruction of business in the occupied territories. It was established that micro- and small businesses were the most affected, and large industrial enterprises showed the greatest resilience. The state has also responded to the situation by introducing a number of solutions, but as noted, state solutions need more comprehensiveness and constant adjustment. The economic analysis of the industry is carried out on the example of the machine-building industry, since it includes large industrial enterprises that suffered the most economic losses and destruction in this period, and is one of the capital generators for the strategic development of Ukraine's economy in the near future. The analysis showed that a large share of enterprises was evacuated to safer places, and the industry is supported by the state. Therefore, from the point of view of revising the development strategy for such enterprises, it is necessary to understand that the influence of the external environment in wartime is significant, constantly changing, carries significant risks, the state does not have time to quickly respond to changes and adjust already made decisions. It was suggested that such enterprises adjust their strategies towards an active type of concentrated growth for enterprises operating at significant capacity, or an anti-crisis strategy or a stabilization strategy for those enterprises that have experienced significant or devastating losses of various nature. At the same time, such enterprises are recommended to engage in constant monitoring of their own and macroeconomic risks, as well as constant analysis of all enterprise resources.
FOREIGN TRADE IN SERVICES OF ICELAND: IMPACT OF THE COVID-19 PANDEMIC
Authors:   Ivan Franko National University of Lviv, Vdovyn Mariana , Kuryk Yaroslav ,   Ivan Franko National University of Lviv
Published: February 2023

The article is devoted to the study of the structure of Iceland’s foreign trade in services in the period before, during and after the global crisis caused by the coronavirus pandemic to highlight the key characteristics that need to be taken into account when building a policy for the development of the national economy. The COVID-19 pandemic has shown that sudden and strong external circumstances can make adjustments to the world economy, especially such a delicate part of it as international trade in services. Therefore, the analysis of this impact on the economy of the country, a significant share of foreign trade turnover of which are services, cannot be doubted. Quantitative and comparative analysis methods were used to characterize the dynamics of Iceland’s foreign trade indicators, such as exports, imports and balances in general, and in terms of goods and in terms of services in particular, as well as shares of goods and services in the country’s exports and imports. In addition, these methods were used to find out absolute and relative changes in the structure of foreign trade in services in 2019, 2020 and 2021. And to explain the possible reasons for these changes, the method of abstract logical analysis was also used. Based on the conducted research, conclusions were made about the effectiveness of the structure of foreign trade of Iceland, as well as the expediency of orienting a national economy to the provision of one or two, or three interrelated types of services. In the study process, bar-line combination charts were used to display the dynamics of Iceland’s exports, imports and foreign trade balances in general, and in terms of goods and in terms of services in particular; line charts – to display the dynamics of shares of goods and services in the country’s exports and imports; a table – to compare the structure of Iceland’s foreign trade in services in terms of value (in billions of ISK) and relative terms (as a part of the whole, in percentages) in 2013 and 2019-2021. This study will allow us to take a fresh look at the issue of the formation of the structure of the national economy and take into account the need for diversification and reasonable balancing of the country’s foreign trade activities.
ENVIRONMENTAL AND ECONOMIC EFFICIENCY OF BIOGAS PRODUCTION FROM AGRICULTURAL WASTE
Authors:   Vinnytsia National Agrarian University, Vovk Valeriia
Published: February 2023

The article is devoted to the study of the prospects for the production of biogas from agricultural waste. The structure of the final energy consumption of the agro-industrial complex of Ukraine during 2017-2020 is analyzed and found that the predominant share of final energy consumption is occupied by oil products, electricity and heat and gas, energy from biofuels and waste has an insignificant share. Ukraine has highly developed agricultural sectors, which annually produce a large amount of waste and are a valuable secondary energy resource. It has been determined that the most efficient non-waste technology in agriculture is the production of biogas from waste. The number of farm animals and the volume of animal waste generation in 2018-2022 were studied. It was also found that the volume of biogas output depends on the type of raw material for production, based on this, the potential for biogas output from the main agricultural waste is characterized. A comparison was made of the dynamics of biogas production development in some EU countries (Germany and Poland) and Ukraine during 2012-2020. Substantiated environmental and economic effect from the introduction of biogas projects in Ukraine, and also noted that in addition to environmental and economic performance, such projects provide a significant social effect. The development of biogas projects to a large extent depends on the volume of investment in renewable energy in general and waste-free technologies in particular. It has been established that Ukraine has worsened its position in the rating of investment attractiveness in renewable energy sources in 2020 precisely because of a significant reduction in the amount of money invested in such projects. The main advantages of using biogas from agricultural waste for energy production in Ukraine in comparison with other renewable energy sources are determined. Biogas production is an attractive alternative in terms of energy production, given the almost inexhaustible raw material resources, the attention of the state is aimed at attracting more and more new opportunities for biogas production. It is concluded that biogas projects have a significant environmental and economic efficiency of implementation in Ukraine through the use of agricultural waste.
«GREEN» ENERGY AS A TOOL FOR THE ACQUISITION OF ENERGY INDEPENDENCE BY DOMESTIC ENTERPRISES
Authors:   Igor Sikorsky Kyiv Polytechnic Institute, Polishchuk Serhiy , Kotsiubailo Mariia ,   Igor Sikorsky Kyiv Polytechnic Institute
Published: February 2023

The article is devoted to the study of the issue of preventing the energy crisis in the country and providing domestic enterprises with energy independence. Modern realities have demonstrated the possibility of nuclear terror and the world's dependence on extractive resources - oil, natural gas, and coal. This dependence is detrimental because such resources are non-renewable and their price is increasing every day, so replacing these resources should be the main concern of all civilized countries today. In this regard, alternative energy sources were analyzed in detail, namely, the current state of «green» energy in Ukraine, the legislative basis, the most effective type of renewable energy sources for the vast majority of enterprises, the advantages and disadvantages of this type of power plant. The prospects and feasibility of transition to ecological ones were determined types of energy, taking into account the peculiarities of the economy and the current political situation. The article also provides and analyzes the energy balance of the country, its structure, explores the possibilities of using «green» energy as a tool for providing companies with stable electricity for their own production facilities, the amount of necessary investments in terms of the planned capacity, their payback and feasibility in general, the main influencing factors on payback. An example of the domestic enterprise's use of alternative sources both for its own consumption and for sale to the state at a "green" tariff is considered. Since the investment is significant and obstacles such as the rising dollar make it difficult, not all businesses can afford to use renewable energy sources. The war adjusted the plans of all citizens of Ukraine, and the process of attracting investment slowed down significantly, which is due to the fear of investors to invest. In this regard, the world experience in the implementation of projects in the field of renewable energy was considered, the issue of creating energy cooperatives was investigated, and the possibility of their creation in Ukrainian realities, the main advantages, were determined.
BUSINESS ACTIVITY OF INDUSTRIAL ENTERPRISES OF UKRAINE
Authors:   Ivan Franko National University of Lviv, Petyk Lyubov , Felisieiev Vitalii ,   Ivan Franko National University of Lviv
Published: February 2023

The main purpose of this work is to determine the peculiarities of the business activity of industrial enterprises of Ukraine in modern realities and to find ways to increase it. The main interpretations of the concept of "business activity", its main quantitative and qualitative characteristics have been studied. It was determined that business activity is a complex characteristic of the efficiency of the external and internal activity of the enterprise, which is built on the basis of its quantitative and qualitative indicators and reflects the efficiency of the use of all available resources (financial, material, intangible, labor), position on the market, its image and economic potential enterprises. The relevance of research in modern realities, the need to assess business activity is revealed. The impact of business activity on the functionality of enterprises, the main external and internal factors that affect the level of business activity are determined. The essence of the "golden rule of economics", its influence on the level of business activity of the enterprise is considered. It was determined that the higher the rate of growth of net income from the sale of products at the enterprise than the rate of growth of the value of assets, the higher the level of business activity will be. The methodological aspects of the analysis of business activity were studied, the analysis of the level of business activity of industrial enterprises of Ukraine for the years 2016-2020 was carried out, using asset turnover ratios. The business activity of the enterprise in the financial aspect is primarily manifested in the speed of rotation of its liabilities, assets and their components. The importance of turnover indicators is explained by the fact that turnover characteristics largely determine the level of efficiency and profitability of the enterprise. The main problems that can cause a decrease in the level of business activity have been identified. It was revealed that the main problem of ensuring business activity is military operations as a result of the Ukrainian-Russian war, the influence of the factor on the functionality of enterprises was investigated. The main ways of ensuring the business activity of the enterprise in modern conditions have been determined on the basis of surveys of entrepreneurs and the plan of economic recovery of Ukraine proposed by the Ministry of Economy.
SEGMENTS OF ECONOMIC ACTIVITY IN THE ACCOUNTING POLICY: MANAGEMENT ASPECT
Authors:   Admiral Makarov National University of Shipbuilding, Havrilenko Nataliia
Published: February 2023

The article states that in order to optimize the ratio of risks and profitability, economic entities can deploy economic activity in different geographical areas and economic spheres, produce different types of products and services and thus diversify their business. Segmented reporting allows you to better assess the profitability and riskiness of such a business. It has been proven that the requirements for the display of information about segments in the accounting policy are relevant only to a certain group of enterprises, which must highlight the relevant segments if they exist and include in the order about the accounting policy information about the business segments, the priority type of the segment and the principles of pricing in intra-household calculations. The need for additional adjustment of accounting data for the operations of displaying income from the transfer of goods, works, and services between segments is substantiated. Keywords: accounting policy, segments, accounting, management accounting, information, segment reporting, pricing. As you know, reporting by segments is formed on the basis of transfer pricing (TP) data, from which income from sales between segments is determined. Thus, as a result of the transfer of products from one segment to another, it is necessary to determine the income based on the applied pricing method. For example, products from one branch, which is allocated as a geographical segment, are delivered to another branch; or when the semi-finished product of own production is used for the production of other products in the economic segment. It is important, in our opinion, that for segmentation it is necessary to establish the rules of the intra-business shopping center, which should be provided for in the accounting policy of the business entity. When segmenting using other types of pricing, such as: contractual, market prices, standard costs, the need for additional adjustment of accounting data should be taken into account for the operations of displaying income from the transfer of goods, works, and services between segments.
SHADOW ECONOMY IN THE GLOBAL ENVIRONMENT: COMPREHENSIVE STUDY OF FACTORS
Authors:   Kyiv National Economic University named after Vadym Hetman, Herasymova Yanina
Published: February 2023

Awareness of the growing impact of the shadowing of economic activity on the scale and structural parameters of the world economy objectively requires a comprehensive study of the system of factors that determine its nature, preconditions and vector orientation in the context of global economic development. We believe that the combination of these factors of political, legal, economic, socio-cultural and informational-communicative nature essentially form the environment for the functioning of the shadow sector of the global economy. It is a kind of "aura" that accompanies and mediates the shadow business transactions of economic entities of different nationalities, as well as in specific historical conditions and spatio-temporal boundaries forms the scale and main directions of shadowing of economic activity. In other words, its global environment is represented by quantitative and qualitative factors that have a decisive influence on the motivation of economic entities to implement shadow business operations, the state and value of shadow transactions, the development of corporate strategies and business models of shadowing, and cause the most significant shifts in the structure of world production and employment. At the same time, another important circumstance cannot be overlooked: the general vector of shadowing of financial and economic operations of economic entities is formed in modern conditions both on the basis of objective economic laws and as a result of systemic influence of global trends of world economic development. nonlinear and emergent factors of civilizational social progress. It should also be noted that while the pre-globalization stage of the world economy was characterized by the dominant one-vector influence of the exogenous environment on the processes of shadowing economic activity, global conditions determine the formation of a qualitatively new - dialectically-mutually determined - model of shadow economy. It is characterized, on the one hand, by the strong influence of the global environment on the activities of shadow business structures with a significant diversification of factors taken into account in the development and implementation of corporate strategies and business models, and on the other - by deep structuring of the shadow economy. compliance with their own economic interests and operational and strategic objectives.
EXPERIENCE OF INVESTMENT SUPPORT FOR THE MODERNIZATION OF EAST EUROPEAN ECONOMIES
Authors:   Kyiv National University of Trade and Economics, Zaliznyuk Viktoriia , Vovk Olha ,   National Aviation University, Raicheva Larisa ,   International Humanitarian University
Published: February 2023

The study used general scientific methods of analysis and generalization to formalize the scientific and conceptual apparatus, determine approaches and patterns of investment support for economic modernization; statistical analysis - to establish the dynamism and direction of investment support; graphical visualization - to present and summarize the results of the study. The obtained results allowed to formalize the goals of economic modernization of Eastern European countries and models of their implementation. The authors identified two key ways of modernization: through integration into the European economic space and regional investment support. On the example of the modernization of the infrastructure sphere of Poland, Romania and Slovakia, the applied aspects, models, patterns and experience of implementing the goals of investment support are shown. The practical significance of studying the experience of investment support for the modernization of the European Union's economy is to formalize the imperatives, to formulate strategic guidelines, to develop models and mechanisms for modernizing the economy of Ukraine, especially in the context of scientific problems of recovery and European integration.