bluuebunny/crossref_metadata_2025 huggingface dataset:
COMPARISON OF THE IMPLEMENTATION OF MAQASHID SHARIA IN CERTIFIED SHARIA HOTELS AND UNCERTIFIED SHARIA HOTELS (STUDY ON SHARIA HOTELS IN INDONESIA)
Authors: Sueb Memed , Nurhayati Euis , Yuliafitri Indri
Published: August 2021

The performance of Islamic entities does not only consist of aspects of financial performance (economic performance), but also views from the aspect of sharia as a characteristic that distinguishes it from conventional entities. The purpose of sharia is revealed in the form of maqashid sharia which must be applied in all aspects of life. Therefore, the maqashid sharia approach can be an alternative choice for assessing the performance of a sharia-based entity. In addition, another requirement for Islamic entities is to disclose Islamic Social Reporting (ISR), in which there are 43 items that are characteristic of Islamic entities that must be disclosed in the financial statements of Islamic entities as a form of accountability for Islamic entities. This research uses a qualitative approach by means of case studies based on the interpretive paradigm in order to capture the performance of Islamic hotels using the maqashid sharia approach, and to see whether the elements in Islamic Social Reporting already exist in Islamic hotels. Based on the results of a survey of sharia hotels in Indonesia, both those that have been certified as sharia hotels, hotels that have halal certification for their restaurants, and hotels that claim to be sharia hotels. The conclusion is that certified sharia hotels have been proven to have implemented and maintained sharia values in their hotel operations, although there were some insignificant violations. The implementation of sharia values is not only applied by sharia hotels that have been certified as sharia hotels. The new sharia hotels apply the halal concept, either claiming to be a sharia hotel in the name of the hotel or not mentioning the word sharia in the hotel name. In fact, there were almost perfect implementations in several Islamic hotels that were not yet certified as sharia hotels. It's just that for 2-star hotels and below that claim to be sharia hotels, the implementation of sharia values is only limited by not accepting guests who are not legal spouses, and not providing liquor.
ZAKAT COMMUNITY DEVELOPMENT AS THE KEY OF PRESSING POVERTY NUMBERS IN BANYUASIN REGENCY, SOUTH SUMATERA (MAQASHID SYARIAH APPROACH)
Authors: Sahroni Abdullah
Published: August 2021

This research aimed to analize how the effectivity of the zakat on South Sumatra to the mustahik zakat community development throught Maqashid Syariah approachment, the method used in this research was mixed methodology by using data analize inquiries closed which was distributed to respondent with five alternative answers. The result of this research was concluded that, from ZCD program established by BAZNAS indeed having great contribution to evelate prosperity and detract poverty number in Banyuasin has not significant yet, this is because of lack of technics supervision and guidance from BAZNAS side in realizing the program. Meanwhile, through Maqashid Syariah approachment indeed there was an alteration however it is not significant yet, because Teluk Payo society still prioritize how do a living than worhisp regularly.
Da exclusão à inclusão de estudantes com transtorno do espectro do autismo: estudo sobre as mediações educacionais que promovem o desenvolvimento
Authors: Gentilin Ana Floripes Berbert
Published: August 2021

A proposta do artigo é divulgar aos profissionais da educação, saúde, assistência social, liderança política e famílias o resultado do estudo sobre os prejuízos ocasionados, por meio de diagnósticos tardios e da ausência de intervenções terapêuticas adequadas, disponíveis para o atendimento de estudantes, com Transtorno do Espectro do Autismo – TEA. A falta de profissionais qualificados na área da saúde em Cianorte – PR, é o nosso problema e desafio. Portanto, o presente artigo, tem como questão norteadora: de que forma os gestores públicos resolverão os obstáculos encontrados quanto ao atendimento de pessoas no espectro do Autismo? Tem como objetivo principal, através de um Estudo de Caso, investigar as consequências advindas do diagnóstico tardio de TEA, na escolarização da estudante (F.B, 18 anos), matriculada na 3ª série do Ensino Médio, no Colégio Estadual Igléa Grollmann – EFM. Os Métodos de Pesquisa utilizados foram o Estudo de Caso, Pesquisa de Campo com abordagem qualitativa. Houve a entrevista com a mãe da estudante, observação e o estudo dos seguintes documentos: pareceres pedagógicos dos anos letivos de 2015, 2016, primeiro trimestre de 2021 e da avaliação psicopedagógica, no contexto escolar. Por fim, ocorreu a mobilização acerca do tema Autismo em nível local e foi encaminhada a proposta de implantação e implementação de um Centro de Referência do Autismo, aos Poderes Legislativo e Executivo. Conclui-se que a demora do diagnóstico gerou atraso significativo no desenvolvimento da estudante, agravou seu estado clínico, potencializou o sofrimento familiar e a inexistência de equipe multiprofissional qualificada, para realizar o diagnóstico precoce, tratamento e acompanhamento têm sido uma das maiores barreiras encontradas em nossa realidade para melhorar a vida das pessoas com TEA e de seus familiares.
Modulação da microbiota intestinal na doença de Crohn
Authors: Cardoso Ariane da Silveira Messôr Araújo
Published: August 2021

Este trabalho buscou mostrar como promover a modulação da microbiota intestinal através da dieta e da suplementação de butirato, probióticos e prebióticos podem influenciar na evolução da Doença de Crohn (DC) e auxiliar na promoção de uma remissão sustentada. Dada a complexidade da doença e a disbiose promovida por esta e acentuada pelo tratamento verificou-se a necessidade de realizar um estudo aprofundado para avaliar como a dieta e a suplementação podem atuar de forma positiva, reduzindo a inflamação e a disbiose do portador de DC, promovendo e prolongando o tempo de remissão. Trata-se de uma revisão de literatura, de caráter qualitativo, de artigos publicados nos últimos 15 anos e livros publicados nos últimos 20 anos sobre modulação da microbiota através da dieta e dos suplementos supracitados em portadores de DC. Através desta revisão foi possível verificar que tanto a suplementação quanto dieta são capazes de interferir na composição da microbiota e na síntese de metabólitos das bactérias, como ácidos graxos de cadeia curta (AGCC), reduzindo a inflamação e promovendo a remissão clínica, porém por caminhos distintos. Enquanto a suplementação de prebióticos e probióticos tenta reduzir a inflamação através da redução da disbiose, a dieta promove redução da inflamação e dos sintomas através da redução do estresse oxidativo, porém deixando a microbiota ainda mais disbiótica, mostrando que há dois caminhos para a redução do processo inflamatório e controle da doença. Por outro lado, a suplementação de butirato parece não influir diretamente na composição da microbiota, mas age como anti-inflamatório e melhora a saúde da barreira epitelial e reduz a translocação bacteriana, devido sua absorção e ação direta nas células T e nos colonócitos. Diante de tudo isso, concluímos que essas vias são complementares e, se utilizadas como um adjuvante ao tratamento farmacológico, podem conduzir a remissão mais rapidamente e favorecer com que esta seja sustentada por períodos mais longos. Apesar disso, reforço a necessidade de que se façam estudos em humanos, portadores de DC, a fim de avaliar a eficácia da combinação da dieta com suplementação de butirato, probiótico e prebiótico.
THE QUESTION ON THE DISPUTE RESOLUTION SYSTEM IN THE EUROPEAN UNION’S NEW INVESTMENT AGREEMENTS
Authors: Brockova Katarina
Published: August 2021

The system of resolving international investment disputes has been subjected to intense criticism from the professional and lay public in recent decades. The lack of transparency, predictability, coherence of arbitration awards and legitimacy of the investment arbitration system has led to an increase in efforts to reform the existing system. The European Union is not only one of the most vocal critics of the current system, but also one of its most active reformers. Since the entry into force of the Lisbon Treaty in 2009, the European Union has acquired exclusive competence in the realm of foreign direct investment as part of the common commercial policy. From that moment on, the European Commission began negotiating free trade agreements, many of which also include investment chapters. The most important ones are the Comprehensive Economic and Trade Agreement concluded between the European Union and Canada (2016), Agreement on Investment between the European Union and Singapore (2018), Agreement on Investment between the European Union and Vietnam (2019), as well as the Comprehensive Agreement on Investment between the European Union and People’s Republic of China, which has been agreed in principle at the end of 2020, even though the agreement has not yet been formally signed. In these treaties the European Union seeks to push for reform steps leading to the adjustment of the system for resolving international investment disputes in that they introduce a new system of investment courts that will gradually lead to the establishment of the multilateral investment court with the option of appeal at an appellate instance. This would undoubtedly increase the credibility, legitimacy and transparency of the entire system of internatnional investment dispute settlement. This paper aims to summarize, on the basis of an analysis of the relevant provisions of the trade and investment agreements concluded by the European Union over the last decade, the practical progress made by the European Union in reforming the international investment dispute settlement system. Since none of these treaties has become fully effective yet due to the lacking ratification of all EU member states, it will take several more years before we see full practical implementation of the discussed provisions.
INFORMATION SUPPORT OF EFFECTIVE FUNCTIONING OF THE FINANCIAL CONTROL SYSTEM AT THE ENTERPRISE
Authors: Shulha Olha
Published: August 2021

The purpose of the study is to substantiate practical measures for the effective functioning of the financial controlling system at the enterprise. To solve the tasks, such methods were used as: analysis and synthesis, deduction, generalization, system approach, etc. One of the ways to improve financial controlling in the management of the enterprise is the introduction of an effective system of information support for financial decision-making. In modern business conditions, the successful implementation of the information function of financial controlling is impossible without the use of automated management systems. The article substantiates the need to introduce an effective system of financial controlling in domestic enterprises, which makes it possible to anticipate all possible adverse economic situations and avoid them. It is proved that one of the ways to improve financial controlling in enterprise management is the introduction of an effective system of information support for financial decision making. The problems that arise in enterprises that do not use computer information systems are listed. The factors that are the basis for the creation of a system of financial controlling, including: deterioration of economic performance of the company, in particular, due to significant financial liabilities; the need to change the goals of functioning in modern conditions; outdated methods of planning, calculation and analysis, which can not satisfy the management of the organization given the result of the analysis of financial controlling, etc. There is a position that it is necessary to adopt a strategic program at domestic enterprises to replace obsolete heterogeneous information systems with a new means of integrated automation of the corporate level – BSC, which is a strategic management system and allows to link the mission and strategy of the organization with day-to-day functions. for the implementation of long-term goals by means of a set of integrated indicators. The advantage of BSC is that it allows you to constantly effectively measure and optimize the activities of the entire organization. The practical value of the results is that they can be used to improve the efficiency of the financial controlling system in the enterprise.
JUSTIFICATION OF THE NECESSITY OF DEVELOPING A STRATEGY FOR INNOVATIVE DEVELOPMENT OF THE ENTERPRISE
Authors: Kalashnikova Khrystyna , Shevchenko Viktoriia
Published: August 2021

The paper proposes a scientific approach to determining the need to develop a strategy for innovative development of the enterprise. Effective management of innovative activity of the enterprise is impossible without understanding the essence, methodology and principles of strategic management of innovative development of the enterprise. This necessitates the study of basic principles, approaches, the correct understanding of which contributes to the effective strategic management of the enterprise, coordination of its efforts to achieve high rates of innovative development. It is noted that the development of innovation in the enterprise is impossible without the developed innovation strategy, which is an important component of the overall strategy of enterprise development. In view of this, there is the need to develop a strategy for innovative development of the enterprise which will significantly increase the competitiveness of the enterprise and the ability to enter new spaces.
CLASSIFICATION OF IT ENTERPRISES: ACCOUNTING ASPECT
Authors: Loskorikh Gabriella
Published: August 2021

The relevance of the article is justified by the growing indicators of the IT sector. Despite the quarantine restrictions, most IT companies are more profitable. However, the growth rate is lower than before quarantine. This requires special attention to the organization of information support of the management process, which would take into account the specific features of IT enterprises. The main purpose of the article is to determine the characteristics of IT companies that have a decisive influence on the organization of accounting in these companies. This goal is realized on the basis of the application of methods of observation, comparison, analysis, synthesis, generalization. To harmonize the categorical apparatus, the essence of the concepts that are the result of the activities of the IT enterprise – IT service, IT product and IT product, from the standpoint of their reflection in the account. The impossibility of their identification is confirmed. They have different accounting implications for both the IT company and the customer depending on the terms of the contract and the purposes of further use. The specific properties of IT services are characterized, which include: the complexity of the IT service; low level of consumer involvement in the process; remote interaction between manufacturer and user. The influence of these features on the organization of accounting is described, in particular, the organization of analytical accounting and the development of management reporting. The need for deep knowledge of an accountant working in the IT field is substantiated. The mistakes made by accountants if their training in this area is carried out at an inadequate level are summarized. The main errors are incorrect classification of transactions, the presence of inaccuracies in accounting, overstatement of the tax base. Identified characteristics of IT enterprises (scalability, significant risks, high staff turnover) make additional demands on the organization of accounting. The areas that need the most attention to create the appropriate information support for the management of the IT enterprise are reflected. Prospects for further research are to reveal the impact of these features on the organization and methods of accounting in these enterprises.
ECONOMICO-MATHEMATICAL MODELING OF COVID-19 INFLUENCE AT TRANSPORTATION COMPANY FUNCTIONING
Authors: Tsesliv Olga
Published: August 2021

The article covers the trends of COVID-19 influence on the economic situation of the motor transport enterprise in Ukraine. As a result of the pandemic, Ukraine has seen a reduction in production, reduction of corporate incomes, an increase of unemployment, and impoverishment. The paper investigates the consequences of the pandemic the motor transport. In the example of a small trucking company, profits and profitability decrease of the company during a pandemic is considered. An economic-mathematical model based on net present value and internal profitability is created. By changing the key parameters of the model, the sensitivity analysis is performed, which consists of substituting various hypothetical values of critical parameters into the financial model of the project with their subsequent calculation. Calculated indicators of variation. The coefficient of variation used to estimate the risk per unit of return is calculated. Recommendations on the work of the enterprise after the pandemic are given. Possibilities of basic expenses optimization are analyzed. As a result of the spread of the coronavirus, the expected reduction in employment in passenger traffic is 21%. During a pandemic, bank loans and deposits are important. However, given the economic and political instability in the country, banks face significant difficulties in formulating and implementing effective interest rate policies. Interest rates on active and passive operations of the NBU have currently risen to 7.5%. Because any loans need to be given, the internal rate of return, or internal rate of return (IRR), is analyzed. The internal rate of return is calculated using the IRR function MS Excel. For the case considered in the work, it will be impossible to give loans. Substantial assistance during a pandemic should be state support. The situation in which enterprises found themselves during the pandemic proved the need to develop new methods for the management and planning of medium and large transport enterprises. Currently, all models are based on outdated and inaccurate methods, which leads to significant differences between the desired and achieved results.
FEATURES OF MODERN STAGES OF ANALYSIS OF BENEFITS AND COSTS
Authors: Kibuk Tetyana
Published: August 2021

The article is devoted to the study of one of the most relevant and widely used tools of the modern decision-making process at the national and international levels – cost-benefit analysis (CBA). The article defines the purpose of the cost-benefit analysis. Three approaches to the selection of CBA stages are analyzed, among which there are three, from five to seven and ten stages. Their advantages and disadvantages are highlighted. The modern stages of the analysis of benefits and costs are systematized, namely: determining the level of analysis and its purpose; identification of alternatives to the public project; identification of the list of benefits and costs of the project; valuation in monetary terms of certain benefits and costs; establishing project evaluation criteria; discounting benefits and costs to obtain the present value of the project; determination of the net present value of social project options; analysis of the sensitivity of the social project; analysis of the distribution of existing benefits from the public project and selection one project among several alternative ones for implementation. The figures of the choice of existing alternatives of the public project are analyzed. Existing types of project costs are identified, including direct, indirect, tangible, intangible, opportunity and real costs. The list of benefits investigated by the analysis is determined, which include: monetary, non-monetary and intangible benefits. The difference between monetary valuation of project benefits and costs at shadow and market prices is investigated. The most common selection criteria in the modern project decision-making process are analyzed. The peculiarities of the formation of the social discount rate are highlighted. The features of sensitivity analysis and the purpose for its implementation are determined. Existing types of uncertainty and ways to overcome them are summarized, namely knowledge uncertainty, policy uncertainty and future uncertainty. The specifics of decision making in the cost-benefit analysis are studied. Further directions of research of problematic questions of the cost-benefit analysis in modern economy are identified.
PERSONNEL DIAGNOSIS IN THE HUMAN RESOURCES MANAGEMENT SYSTEM OF THE HEALTHCARE INSTITUTION
Authors: Netudyhata Kostiantyn , Kovalchuk Eduard , Lyashenko Victor
Published: August 2021

The staff of the health care institution is its main resource, the quality and efficiency of which largely depends on the results of its activities and its competitiveness in the market of medical services. Prerequisites are being formed for the emphasis on staff diagnostics as a kind of tool for regulating the personnel management system in health care institutions. The theoretical and methodological aspects and results of personnel diagnostics in the personnel management system of a health care institution were revealed in the article. An example was UC “Subsidiary Company of Dental Clinic № 1” of the city of Nikolaev. It is noted that the goals of personnel diagnostics in personnel management systems are: improving the quality of management; unity of action in management; effective use of human resources; increase staff productivity. Carrying out diagnostics involves a step-by-step study of the following aspects: staffing; staffing of the enterprise; quantitative composition of staff by categories, gender structure, age, education and length of service; labor movement, use of working time. Emphasis is placed on decision-making based on its results. As the analysis showed, in 2018–2020 years the share of employees of the most important for the company categories of staff (managers, professionals, and specialists) not changed significantly. These categories of staff occupied the largest share in the structure of all staff. A study of the structure of the company’s staff by age, education and length of service, found that the basis of the staff UC “Subsidiary Company of Dental Clinic № 1” are young, energetic and highly educated people. The age category from 25 to 40 years largely prevails. Most of the staff of UC “Subsidiary Company of Dental Clinic № 1” works at the company from 10 to 20 years. However, there are some problems in the staffing of the clinic, the structure of health workers and the orientation of work to the end result. Emphasis is placed on decision-making based on the results of staff diagnostics. Considerable attention is paid to improving the motivational mechanism. Recommendations for the use of additional tangible and intangible incentives in personnel management are given.
RISK MANAGEMENT IN CUSTOMS CONTROL
Authors: Artomova Anastasiia
Published: August 2021

The article discusses the features of implementation a risk management system in the framework of customs control. The relevance of the problems under consideration is due to the fact that the activities of customs authorities in practice, like no other area, are directly related to various risk zones. The main task of the customs authorities is very closely intertwined with the goals of risk management. This is a systematic identification and, most importantly, prevention and leveling of risks and threats arising in various fields of activity at any stage of crossing the customs border. Customs activity in the risk management system is not only a process of identifying risks, but also a way of thinking, without which the customs authorities may not react to various situations and provide for the necessary initiatives, and this process is usually called “risk analysis”. Of particular interest in this vein is the construction of a structured system by the risk management process. This is due to the need for a clear passage of all stages of customs control of goods when crossing the customs border while meeting all standards. The unification of such a process is necessary. Clarifies the concept of risk management in relation to the customs control system from an operational and practical point of view. The article considers such elements of the risk management system as: statistics, implementation of the risk management system in various countries, the advantages of customs risk management, the process of risk management in customs control. Particular attention is paid to the benefits of customs risk management. The elements of the risk management system are highlighted; the effectiveness of risk management in customs control is assessed. Analyzed the problems of the risk management system in customs control. Particular attention is paid to the advantages of customs risk management, which are classified according to the following criteria: achievement of the organization’s goals; improved management processes; improved public and business profile. Proposals for improving the risk management system in customs control are presented.
FACTORING FOR ACMHS: ADVANTAGES AND DISADVANTAGES
Authors: Kushnir Svetlana , Fedorets Alina
Published: August 2021

Factoring services are one of the most affordable ways to obtain additional financial resources in the process of managing the enterprise. Factoring allows the management company to minimize the risks associated with deferred payment for the purchase of goods or services, reduces the need to redirect significant administrative resources to receive payment from the buyer for goods or services, allows condominiums to receive funds from their receivables and send them into circulation and further business development. Positive experience has confirmed the effectiveness, convenience and efficiency of this type of bank financing. The problem of using factoring operations is one of the least developed, so there is a need to reveal the essence of factoring, analysis of legislative support, and current trends in the market of factoring services. The issues of developing an effective mechanism of factoring services for condominiums, given the current situation in the country and the unstable economy, remain relevant. Some issues related to the development of factoring related to the state of the credit market, the economic and political situation in Ukraine, as well as the peculiarities of the provision of factoring services by different banks, need further study. The article is devoted to the study of the essence of factoring and its features, which allows minimizing the risks of the enterprise, which are associated with the repayment of receivables. The essence and content of the concept of factoring are revealed. The differences in factoring from other types of credit operations are investigated. The conditions for providing factoring services by banks in Ukraine are analyzed. The main criteria that guide companies in choosing a bank for factoring are highlighted. The essence of condominiums and the main sources of funding are considered. Latvia’s experience in ESCO financing is presented. The pilot project of ESCO-factoring is analyzed. The advantages and disadvantages of factoring for condominiums are identified. The prospects of factoring development for condominiums in Ukraine are indicated.
ASSESSMENT OF THE FINANCIAL PROVISION OF SOCIAL PROTECTION ОF PERSONS WITH DISABILITIES IN UKRAINE
Authors: Kandiba Sergiy , Safonik Natalia
Published: August 2021

The article analyses the main sources of financial provision for the social protection of persons with disabilities in Ukraine, including their own resources, budget resources at all levels and resources of enterprises of all forms of ownership; social trust funds, funds of charitable and social organizations and other sources. It is justified that socially oriented objects of expenditure are growing and account for a significant share in the structure of expenditure of the state budget. An analysis of the expenditure of local budgets on the social protection of persons with disabilities showed that expenditure in this area has been increasing since 2015, owing to the reform of decentralization. An evaluation of the activities of civil society organizations of persons with disabilities showed a decrease in the number of persons with disabilities who are employed and in the proportion of expenditures allocated to the social needs of persons with disabilities. Measures to improve the social protection and welfare of persons with disabilities in Ukraine are also financed from social welfare funds. Analysis of the provision of medical and social services by the Social Insurance Fund of Ukraine shows an increase in the number of persons with disabilities as a result of an industrial accident and an increase in the cost of medical and social services. It has been established that financial provision for the social protection of persons with disabilities from charitable organizations is provided in most cases in the form of targeted charitable assistance. The structure of the recipients of charitable assistance by category showed that the proportion of people with special needs among the recipients of charitable assistance was about 10 per cent. On the basis of the study, a number of problems affecting the well-being of persons with disabilities have been identified. Priorities have been set for the development of financial provision for the social protection of persons with disabilities. These include improving the targeting of social assistance, development of locally funded social protection programs, enhancing the social and labour integration of persons with disabilities, gender mainstreaming in the financial provision of social protection for persons with disabilities.
SOCIAL COSTS AS AN INDICATOR OF STABLE DEVELOPMENT OF BUSINESS ENTITIES
Authors: Yefremenko Alina , Malashenko Yulia , Zavoloka Yulia
Published: August 2021

The scientific article identifies the important role and importance of social processes and needs for the effective conduct of economic activity by economic entities. The main theories and approaches to assess the effectiveness of social spending are studied. The relevance and advantages of using integrated reporting in solving problems of information support of enterprise management on the systematization and generalization of social costs and benefits are substantiated. The authors of the article study the basic theories and approaches to the formation, development and management of social processes of the enterprise. It is also determined that business entities within their activities should bear significant responsibility for the social protection of their own staff. In addition, we believe that the problems of formation, accounting and effective management of social spending need more substantial research today due to the situation due to the spread of COVID-19, which in turn involves the implementation of additional costs of economic entities, aimed at organizing of staff work. The main issuer of the study is to determine the need and justification of the relationship of social protection of workers with the amount of social costs incurred by economic entities. Within the limits of the given problem the essence of categories of social protection and social expenses is analyzed. The authors proved that the problem of formation of social costs is closely related to such an important factor in the effective functioning of the enterprise as the social protection of its staff. It is noted that this factor is a necessary condition for a functionally developed state, because each business entity has a significant responsibility for the organization and implementation of state and own social programs. In accordance with the international experience of implementing a quality management system by economic entities, the feasibility of developing and using regulatory quality standards is analyzed, in particular, the procedure governing the organization of social protection of enterprise personnel is considered in detail.
As a result of the analysis of existing approaches to the formation of the information field on social activities, as well as social costs of economic entities, it was concluded that the importance of integrated reporting, which in addition to providing information on the financial condition of the enterprise, will summarize decisions and identifying strategic aspects of development.
INVESTIGATION OF BANKRUPTCY INSURANCE OF THE INSURANCE COMPANY
Authors: Ignatovich Liliya
Published: August 2021

The analysis of probability of bankruptcy is one of directions of financial analysis, and the general purpose of financial analysis – rendering assistance in development of reasonable and effective administrative decisions. The analysis is important for all subjects of the insurance market, including the National Bank of Ukraine, as the regulator of the financial services market, which is interested in the financial stability of the insurance market. Especially, if in recent years there has been a tendency to reduce the number of insurers. The bankruptcy probability assessment may be carried out by the management of the company itself to identify weaknesses and prevent bankruptcy. There is great interest in methods that allow assessing the probability of bankruptcy in advance, predicting the onset of financial insolvency of the organization. Analysis of the likelihood of bankruptcy allows the company to obtain an objective assessment of its activities, can adjust it in the right direction by taking prompt or preventive measures. The aim of the research is to determine the probability of bankruptcy of the insurance company, by the example of ALC “IC “Motor-Garant”” on the basis of foreign and domestic models, such as Taffler-Tishaw, Springate, A.P. Zaitseva. Analysis of the likelihood of bankruptcy by several methods will be carried out on the basis of the data reflected in the company’s financial statements. These models are considered to determine the probability of bankruptcy of the insurance company, determining their main advantages and disadvantages, as well as the possibility of their use in practice. It is proved, that the estimation of probability of bankruptcy of insurance companies in modern conditions of doing business allows to define the real situation of the insurer in the market and to reveal critical moments in activity. As a matter of fact, the earth models were started for the old enterprises, but is it the land has its own specifics. However, one should take into account that all forecasting methods have their limitations and inaccuracies. For the most complete and accurate analysis it is recommended to rely on the results of three or more different models.
FACTORS OF INFLUENCE ON BUILDING THE ECONOMIC POTENTIAL OF MACHINE-BUILDING ENTERPRISES
Authors: Tytykalo Volodymyr
Published: August 2021

The article examines the factors influencing the growth of the economic potential of machine-building enterprises through an in-depth analysis of industry trends. The volumes of sold products of machine-building enterprises are analyzed. It was found that business leaders skillfully set up production with a long production cycle, which allows businesses in the machine-building industry to ensure the stability of production processes and continuity in the supply of finished products, as the industry is mainly large stages of the product life cycle. The necessity of managing the economic potential of machine-building enterprises by analyzing the indicators of production costs of their products is established. The influence of inflationary processes taking place in the country is taken into account and studied. In the context of macroeconomic preconditions of economic potential management the assets of enterprises of the branch were considered, which characterize its production possibilities and allow estimating the production component of economic potential of machine-building enterprises, and their structure and dynamics reflect spatially oriented nature of enterprise management. The importance of ensuring the processes of digitalization of production potential for the formation of spatial-oriented management of the economic potential of machine-building enterprises is emphasized. The dynamics of capital investment in the acquisition of software by machine-building enterprises indicates the growing role of digital technologies and digital data in the industry, and is one of the main prerequisites for the formation of information potential of enterprises as part of the economic potential. The necessity of taking into account the financial potential as a basis for resource provision of the activity of machine-building enterprises in the management of their economic potential is argued. It was found that the average wage in industry is slightly higher than in Ukraine as a whole, which is due to the knowledge-intensive industry and special working conditions that require the formation of specific human resources, and appropriate pay.
COMPONENTS OF THE MECHANISM OF REGULATION OF SOCIO-ECONOMIC DEVELOPMENT ON THE WAY OF PROGRESS
Authors: Fedorova Natalia
Published: August 2021

The article analyzes the elements of the mechanism of influence on the process of socio-economic development of society to give it the desired progressive trend. The main groups of actors influencing the development of socio-economic systems are identified: markets, bureaucracy, and associations.
It is proved that each subsystem of the socio-economic system has formed its own institutions, which act as coordinators of the behavior of subjects within it. It is emphasized that the corrective influence on the socio-economic system to give it a progressive vector of development occurs through the transformation of these institutions through the use of three operating systems: coercion (rights), material incentives (restrictions), and persuasion.
It is noted that, despite the importance of legal and economic methods of regulation, the greatest potential in terms of progressive socio-economic development has mechanisms for the formation of values, because they contribute to the individual's awareness of the positive and negative consequences of their own actions. Accordingly, the main task in the regulation of the process of socio-economic development is the creation of an adequate cultural environment.
THE CURRENT STATE OF FUNCTIONING OF NATIONAL PAYMENT SYSTEMS
Authors: Polishchuk Nataliia , Lobacheva Iryna , Musiienko Olena
Published: August 2021

The article presents the theoretical aspects of the payment system, clarifies the definition of the national payment system of a complex and interconnected set of payment and technical elements, each of which contributes to the efficient functioning of both the financial sector and the national economy as a whole. The classification features according to which payment systems are classified are generalized and their types are given. The main tasks of payment systems functioning are outlined. The components of the payment system of Ukraine are considered. It is proved that the non-cash payment system is designed to minimize the cost of issuing cash and reduce the cost of its maintenance, collection, and recalculation. It is highlighted that the main purpose of creating payment systems is to reduce the cash supply. The modern basic requirements to payment systems are defined. The current payment systems in Ukraine are analyzed, among which: the national electronic payment system (EPS), created by the National Bank of Ukraine, the National Payment System “Ukrainian Payment Space”, 10 intrabank payment systems, 2 money transfer systems, 11 money transfer systems, 1 system settlements and 1 card system created by non-banking institutions, as well as 8 money transfer systems and 4 card payment systems created by non-residents, as well as international payment systems, which include 5 money transfer systems created by Ukrainian banks and 4 money transfer systems created by non-banking institutions . The current state of operations of Ukrainian banks with electronic money is studied. The basic requirements for national payment systems are given. Measures to increase the level of security of the national payment system of Ukraine are outlined. Recommendations for the development of the electronic payment system of Ukraine are presented. Special attention needs to be paid to the development of the national payment system of Ukraine, which depends on the effectively implemented innovations, which consist in the application and expansion of non-cash forms of payment and guarantee of the electronic payment system.
APPLICATION OF AUTOREGRESSIVE MODELS TO PREDICT THE UNEMPLOYMENT RATE IN UKRAINE
Authors: Iurchenko Maryna , Klymenko Tetiana , Lysenko Olha
Published: August 2021

For any country one of the most important social and economic problems is an unemployment. In today's conditions this problem is one of the main economic problems in Ukraine and poses a real threat to the state and social well-being.
The main problem of unemployment is caused by the fact that the unemployed face the loss of qualification, social status and the lowering of the standard of living. Due to the decline in income of the population, through the loss of work, the demand for goods and services on the domestic market is decreasing, tax revenues to the state budget are decreasing, social pressure and criminality are growing.
The level of unemployment is an indicator of social processes of the state, a characteristic of stability and confidence in the future of the country. The creation of an adequate predict of the level of unemployment taking into account the accidental nature of the problem provides the choice of management strategy in the employment sphere, taking into account the peculiarities of the economic situation, priorities of social development, makes it possible to assess its current state, trends and changes, as well as to take appropriate management decisions in the employment sphere. To combat this economic phenomenon, state support for business, such as subsidies for retaining employees at their workplaces, can be implemented. In general, at the level of the state it is necessary to develop new measures of a strategic nature in order not to fight against unemployment, but to prevent it. The work examines the main statistical methods of predict, which are based on the data of one time series. The peculiarities of using trend models for predicts are examined. It is noted that in the current conditions of computer software usage, the choice of trend formations for predicting is essentially simplified: different trend forms can be produced for the same time series and the one which best describes the output series by mathematical criteria can be selected.
This work is devoted to the study of the problem of predict the level of unemployment in Ukraine. It is suggested to make predicts on the basis of autoregressive models of time series. In the work the models of autoregression, autoregression with a coveted average and autoregression with a trend are examined in detail. As a result, the information and analytical system for modeling and forecasting of financial processes was created.
The method of prediction on the basis of auto-regressive time series model that we reviewed consists in creating a model for predicting the future events (predicting the level of unemployment) ґrunning on the known events of the past, and predicting the future data before they will be measured. The found average absolute volumetric forecast error (MAPE) and Tale coefficient allowed us to conclude that the proposed model is appropriate for making short-term forecasts of unemployment.
METHODICAL BASES OF EFFECTIVE DEVELOPMENT OF THE ENTERPRISE
Authors: Doshchenko Olena
Published: August 2021

At the beginning of the study it was emphasized that there are currently a significant number of publications on the problems of modern enterprise development, but many issues remain unresolved and require further research. The main purpose of the study is to analyze the approaches of well-known scholars to the interpretation of the essence of the concepts of «enterprise development» and «efficiency of enterprise development». Practical use of the method of standardized assessment (z-assessment) to assess the effective development of the enterprise is considered.
In addition, the actual question of use of methodical bases for an estimation of efficiency of development of the enterprise is considered in the article. At the beginning of the study, the evolution of the approaches of scientists on the meaning of the concept of the «enterprise development». In the course of research of scientific works of the Ukrainian scholars, two approaches to the definition of the concept of «efficiency of the enterprise» were conditionally distinguished – categorical and economic. The interpretation of the concept of «efficiency of enterprise development» in the views of scholars is given separately. It is emphasized that within the economic approach, all scholars agree that the concept of efficiency should be considered in the form of the ratio of the result obtained and the resources expended.
For the analysis of indicators of efficiency of activity of the enterprise, the existing methodical approaches with use of a statistical method are described. It is established that by means of z-transformation of the indicators selected for research, it is possible to analyze in a complex heterogeneous sizes. The z-transformation of five indicators of efficiency of the conditional enterprise was carried out. The possibility of comparing standardized performance indicators of the food industry is graphically showed.
The scientific novelty of this study is the classification of the concepts «enterprise development» and «efficiency of the enterprise», as well as the practical use of the method, which allows a comprehensive assessment and analysis of this concept.
EVOLUTION OF SCIENTIFIC AND THEORETICAL VIEWS ON THE CONCEPT AND ROLE OF LEADERSHIP IN THE MANAGEMENT OF A MODERN ENTERPRISE
Authors: Taran-Lala Olena , Ishcheikin Tymur , Ishcheikin Yevgen
Published: August 2021

The actuality of the research is determined by the fact that in the conditions of increasing competition, intellectualization of economic relations and a certain weakening in this regard of the importance of traditional factors of production to ensure economic development and improve the efficiency of enterprises, the task of strengthening the role and using the capabilities of economic management methods is increasingly actualized, there is a need to think strategically and manage using the best management methods from domestic experience and adapt the progressive achievements of foreign achievements. Effective management of the organization's personnel, and due to this, obtaining high socio-economic results of management in the unstable economic situation in the country and the world as a whole, is a key aspect of their success today. Many domestic and foreign scientists have been studying the phenomenon of leadership from the middle of the 20th century to the present, but still have not come to a single definition of this concept. The role of a leader in the management process cannot be overemphasized. After all, a leader is not just a manager who manages the organization and gives instructions to employees, he is a person who is able to lead employees, be an example for subordinates and gain his followers. We have studied the main properties of leadership, namely: making collective decisions, constantly striving for change, focusing on the qualitative indicators of the team's activities, working on the principle of equality in the team. The views of scientists on the phenomenon of leadership are systematized in accordance with the interpretation of this concept. Leadership functions and their purpose are defined. We also studied the functions of leadership, namely: representative, administrative, planning, motivational, regulatory, etc. It is proposed to define leadership as a constant process of interaction between the leader and team members, which focuses on the psycho-emotional climate in the team and focuses on the spiritual interaction of the leader and team members, the objects of which are thoughts and emotions of each team member, reserving the right to make the final decision after leader.