bluuebunny/crossref_metadata_2025 huggingface dataset:
CASH SETTLEMENTS FOR COMMODITY TRANSACTIONS: FEATURES OF ACCOUNTІNG, ANALYSІS, FINANCIAL CONTROL IN BANKS AND ENTERPRISES
Authors:   National Aviation University, Yaroshevska Oksana , Ziborova Yuliia ,   National Aviation University, Маkovetska Anastasiia ,   National Aviation University
Published: August 2022

The article defines the essence of non-cash payments and their forms. Non-cash settlements are the transfer of a certain amount of funds from the accounts of payers to the accounts of the recipients of funds, as well as the transfer by banks on behalf of enterprises and individuals of funds deposited by them in cash to the bank's cash register, to the accounts of the recipients of funds. It is shown that calculations are carried out by the bank on the basis of settlement documents on paper media or in electronic form. Payment instruments are: memorial order; payment order; payment request-order; payment claim; settlement check; letter of credit; collection order. Systematized the requirements for registration of payment instruments and internal control of the bank's settlement operations in terms of verifying the authenticity and formal compliance of the document. The main problems of monetary settlements for commodity transactions are clarified: the imperfection of the system of their legal regulation, which does not guarantee the unconditional fulfillment of obligations due to the existence of risks for one of the parties: in the case of prepayment, the risk is borne by the buyer, in the case of payment for actually shipped finished products, goods, services provided, work performed, the owner of the risk is the seller. It has been proven that the improvement of the accounting, analytical and control provision of cash settlements for commodity transactions is connected with the substantiation of the criteria for choosing a payment method by the buyer and seller. They should facilitate the acceleration of settlements and the reduction of transaction costs, reduce their urgency, normalize the circulation of funds, ensure a smooth process of buying and selling finished products, goods, works and services. The areas of improvement of the system of monetary settlements for commodity transactions are substantiated: minimization of costs for their implementation based on the use of electronic money and cryptocurrencies; reducing the risks of non-fulfillment of mutual obligations by the buyer and seller based on the spread of the system of guarantees and sureties, the use of more complex forms of non-cash settlements (letters of credit), where the bank's participation is significant and it assumes the function of guarantor.
THE STUDY OF THE SENSITIVITY OF RESOURCE POTENTIAL MANAGEMENT TO CHANGES IN UNCONTROLLED PRODUCTION PARAMETERS
Authors:   National Technical University of Ukraine «Igor Sikorsky Kyiv Polytechnic Institute», Serhiienko Serhii , Kochetkov Oleksii ,   Luhansk National Agrarian University
Published: August 2022

The sensibility of the economic model of the optimal resource potential management plan to changes of the uncontrolled parameters of the economic model of the agricultural enterprise was analyzed; significant of which are the yield of crops as an indicator of the favorable environment; sales prices as an indicator of the favorable market situation; starting conditions as an indicator of the rational location of the productive forces of the agricultural enterprise. It is established that the predicting of probable changes makes possible to program the measures for support of the accepted mode of resource use with the help of investment conditions creation to support the economic model of the agrarian enterprise. Moreover, the use of the model of effective changes in dynamic programming in the course of resource potential management allows us to assess both quantitative and qualitative changes. It is substantiated that the system of resource potential management should be based on the principles of adaptive technology solutions taking into account the extensive financial stability, and the main tool for ensuring of constant performance should be technological policy. The conditions for the basic performance maintaining as well as the stability of the model in macroeconomic conditions are determined. It is proposed to use the sensibility analysis of the economic model of the optimal plan to determine the effectiveness of the resource potential management system.
FACTORS INFLUENCING THE IMPROVEMENT OF FINANCIAL AND ECONOMIC ACTIVITY OF MACHINE-BUILDING ENTERPRISES
Authors:   Khmelnytsky National University, Rachynskyi Oleksandr
Published: August 2022

In the article, the author conducts a study of existing scientific approaches to the interpretation of the financial state of enterprises. The internal and external factors that most affect the financial and economic activity of enterprises in the machine-building industry are determined. Primary internal and external factors that negatively affect the financial and economic activity of machine-building enterprises have been identified. The concept of the financial state of the enterprise is complex, that is, it is characterized by a system of economic parameters that make it possible to determine the availability and use of financial resources of the economic entity. The significance of the analysis of such economic parameters as financial stability, profitability, solvency and a number of other indicators that determine the financial condition of a business entity is characterized. A special role in improving the financial and economic activity of enterprises is played by internal factors, in particular methods and tools for managing the entity's profitability, approaches to managing one's own financial resources, motivational measures, information support, analytical procedures. The analysis of the financial condition is the most important tool for carrying out the company's policy aimed at optimizing resource provision and increasing the competitiveness of products with the expansion of domestic and foreign sales markets. Analysis of all internal and external factors influencing the improvement of the financial and economic activity of the enterprise will enable managers to make optimal and effective decisions for the implementation of strategic plans. The influence of the external environment on the operation of the enterprise was studied in order to develop effective mechanisms and make effective management decisions. What is new is that the author has determined directions for improving the financial and economic condition of the enterprise, thanks to the improvement of the process of processing information data and making corrections in the work of the functional elements of the management system.
Archeologie di Vincenzo Consolo
Authors: Galvagno Rosalba
Published: August 2022

Il saggio propone una lettura originale dell'opera di Vincenzo Consolo, soprattutto in riferimento al concetto di confine, presente in molte sue opere, e alla rappresentazione della Sicilia, vero e proprio campo di tensione che diventa un archetipo all'intera area mediterranea, attraversata oggi come ieri da grandi tensioni e sconfinamenti.
La Cgil a Catania tra gli anni Settanta e Novanta del Novecento, nei ricordi di un dirigente
Authors: Maniscalco Paolino
Published: August 2022

La memoria di un dirigente della CGIL catanese fa il punto sull'attività dei sindacati edili a Catania in due diverse fasi, alla fine del secolo scorso, rilevandone le differenze sia per l'acquisita consapevolezza del pericolo mafioso, sia per il rapporto con la maggiori imprese, quelle facenti capo ai cosiddetti "cavalieri". Mostra il difficile percorso compiuto per liberare l'attività sindacale dalla subalternità all'ideologia della "modernizzazione affaristica" e per riaffermare la compatibilità tra difesa dei lavoratori e difesa della legalità e dell'ambiente. Una linea che avrebbe permesso il dialogo con gli enti locali e il rilancio dell'attività edile davanti alla crisi provocata dal crollo dei "cavalieri".
Prospettive giuseconomiche dell'orange economy
Authors: Cavaliere Stefania
Published: August 2022

Il lavoro intende approfondire le peculiarità della Orange economy, un nuovo tipo di economia collegata alle imprese operanti nel campo della cultura, dell'arte e della creatività, che sta avendo un importante sviluppo soprattutto negli ultimi anni. Essa postula un radicale cambio di paradigma, non solo e non tanto nel modo di approcciare l'economia stessa, bensì nel modo di considerare i sistemi di produzione e consumo di beni e servizi. Il settore in oggetto, pur dimostrando una crescita sia in termini di valore aggiunto, sia in termini di occupazione, almeno in Italia, non è ancora approdato a una disciplina organica, a causa della difficoltà di inquadrare in maniera esaustiva le attività che ne fanno parte e a causa della sua multidisciplinarietà. I policy makers, tuttavia, consapevoli delle concrete possibilità di sviluppo per il Paese e del contributo alla modernizzazione del sistema produttivo, della società e dell'industria offerte dall'Orange economy hanno sentito il bisogno di mettere a disposizione di questo comparto congrui finanziamenti, soprattutto attraverso le misure del Piano Nazionale di Ripresa e Resilienza. Ciò evidenzia come questa nuova economia potrebbe trovarsi davanti a una vera e propria svolta e contribuire a realizzare quella "crescita intelligente, sostenibile e inclusiva" voluta dall'Unione europea.
Educación y política en Paulo Freire: entre la resistencia epistémica y la transitividad de larga duraciòn en Brasil
Authors: de Mari Cezar Luiz
Published: August 2022

Buscamos responder a la pregunta de si el pensamiento de Paulo Freire es capaz de "arrojar luz" sobre los desafíos actuales en el campo educativo. Volvemos a sus concepciones de la educación y la política para demostrar la unidad de ambos articulados al compromiso ético y político con los subordinados. Trajimos el conjunto de esfuerzos de los grupos dominantes, a partir de 2013, para "reescribir" la historia brasileña, en un intento de ocultar los actos ilícitos y afirmar las injusticias como algo natural. Entre los esfuerzos está el de reducir a Paulo Freire a una "caricatura" comunista y sectaria, lo que nos da la indicación de que su obra sigue viva y provocativa. Concluimos que su pensamiento fue y sigue avanzando porque entiende los fenómenos educativos de manera histórica y cultural, con base en una cosmovisión justa y humana. Los trabajos originales de Freire, los informes y comentarios periodísticos y la literatura actual sobre el autor sirvieron de base para esta investigación.
La responsabilità in politica
Authors: Vezzani Bruno
Published: August 2022

In premessa si prende in esame, con l'aiuto della lingua latina, lo spazio semantico dei termini responsabilità e potere. Si analizzano successivamente le forme di potere alla luce del Katechon; di questo principio si illustra la doppia funzione: potere che frena e contemporaneamente promuove. Un breve percorso storico dal medio evo all'età moderna introduce il problema della connessione fra l'assolutismo del potere e l'avvento del macchinismo con il divorzio fra etica e politica. L'indebolimento katetonico degli stati nazionali sfocia nel nichilismo e nel narcinismo mettendo in crisi il concetto di responsabilità individuale nella prospettiva politica. Viene considerato il processo di globalizzazione per i suoi esiti nei campi correlati della governance e dell'identità comunitaria. Seguono appunti sul concetto di prossimità nel contesto della problematica multiculturale. La conclusione si avvale dei contributi della letteratura sui problemi del rapporto fra tecnica e politica con considerazioni finali sulle prospettive della restaurazione e del mantenimento della responsabilità.
The staff group as a transitional area
Authors: Cilasun Jale
Published: August 2022

In this article the author will use the concept of location of disturbance and systems theory and relate these to Anzieu's work, in particular his concept of the transitional analysis. She will then describe the work in a "staff group", also called a "reflective practice group" which are much used in the UK hospitals and institutions at the present time. They occupy this transitional space between the care of the patient and the organisation.
Persecuzioni antiebraiche e Shoah in Italia e in Europa: il percorso di ricerca di Enzo Collotti
Authors: Galimi Valeria
Published: August 2022

L'articolo ricostruisce il percorso di ricerca di Enzo Collotti sulle persecuzioni contro gli ebrei in Europa e il suo ruolo nel rinnovamento degli studi sul tema in Italia a partire dal Cinquantesimo anniversario delle leggi razziali del 1938. Si tratta di un interesse che ha accompagnato lo studioso sin dall'inizio delle sue attività, nelle quali ha coniugato ricerca e attività di traduzione e di discussione della storiografia internazionale, nonché di formazione per gli insegnanti.
L'emittenza privata tra cambiamento sociale e assenza normativa (1976-1984)
Authors: Dondi Mirco
Published: August 2022

Il saggio analizza la fase nascente delle televisioni private in Italia e l'autonoma evoluzione del sistema televisivo fino al consolidamento dei tre network nazionali Canale 5, Italia 1, Rete 4. I protagonisti di questa fase sono le piccole televisioni private, i grandi editori e i partiti. Le prime stazioni televisive sono spesso destinate a una breve vita, ma rappresentano un interessante fenomeno di costume che apre la strada ai grandi investitori. Sin dall'inizio degli anni Settanta i principali gruppi editoriali Rizzoli, Rusconi, Mondadori ai quali si aggiunge poi Silvio Berlusconi, entrano nell'emittenza televisiva con l'obiettivo di creare emittenti nazionali, un percorso che si compie attraverso strette relazioni con i partiti politici, soprattutto con la Democrazia cristiana e il Partito socialista. In una fase di piena trasformazione, l'assenza di una disciplina normativa, legata a un calcolo politico dei partiti, gioca a favore degli investitori più forti. La trasformazione dell'etere si accompagna a un processo di mutazione antropologica del pubblico, al quale concorre l'influsso della pubblicità. I mutati gusti del pubblico costituiranno un freno alla sistemazione del settore televisivo.
From double-entry bookkeeping and ledger to blockchain technology: New frontiers for accounting information systems
Authors: Centorrino Giovanna , Naciti Valeria , Rupo Daniela
Published: August 2022

The paper investigates the current state of studies on double-entry bookkeeping and ledgers in accounting through a bibliometric analysis covering the1990-2021period. The study allows an interpretation of accounting information systems as they evolve, due to the impetus of recent, disruptive information technology. The authors used a sample of 230 publications, collected from the Web of Sci-ence, and adopted VOSviewer software to illustrate different relational techniques: citation, co-citation, keyword co-occurrence, and bibliographic coupling analyses. The results highlight the emergence of recent research streams that are weakly connected to the foundation of modern accounting, albeit sharing the same roots with seminal historical accounting contributions in terms of trustworthiness, moral-ity, and communication. This study's main contribution, based on its findings, is a better understanding of the growing interest in double-entry bookkeeping and ledg-er, focusing on blockchain and its dimensions. Potentially, the study can shed light on the possible implications of new technologies for accounting and bookkeeping. The universality of accounting language is called upon to describe new "genealo-gies of calculation" by converging professional and academic efforts in a field that can benefit extensively from a transdisciplinary approach to research.
Unbundling the information needs of new-generation agricultural companies
Authors: Macchia Silvia
Published: August 2022

Over the past decades, the interest in Precision Agriculture (PA) has increased in most developed countries. The adoption of new technologies in agriculture is com-plex. PA improves efficiency, product quality, the rational use of chemicals and biological resources, and the preservation of the environment. Because of the need to invest in technology for sustainability and profitability, the sector becomes in-creasingly data driven. However, this data becomes valuable and strategic only if effectively managed. This study, through a critical literature review on selected topics, sheds light on PA's information potential for farms' managerial processes. It investigates the im-pact of PA on profitability, the features of farmers' decision making, and the spec-ificities of Decision Support Systems for agribusinesses. Given the sector character-istics, the discussion of findings leads to the identification of aspects that should be carefully considered when designing an information system for new-generation agricultural companies. Considering the limited amount of previous research on the decision-making process in farming and the challenges posed by the use of technology, the authors believe that this study could assist researchers, practition-ers, and farmers interested in increasing their knowledge of the issue.
Non-financial information and company market value
Authors: Pozzoli Matteo , Raffaele Marcello
Published: August 2022

Directive 2014/95/EU and the recent importance of the social and environmental sustainability topic have increased the interest of scholars, practitioners, investors, and other stakeholders in nonfinancial information aspects. This article examines the impact that the level of disclosure of nonfinancial information, as dictated by the European Union (EU) directive, has on market value. It measures the effect of some variables of nonfinancial information (proxied by the adoption of the Glob-al Reporting Initiative [GRI] "core" or "comprehensive" option or the GRI "refer-enced-claim" option, the number of pages of the nonfinancial statement, the presentation of the statement separate from or aggregated with the annual report, and the use of the same or a different auditor for the statement and annual report) on the level of market value measured by market-based performance (Tobin's Q). The analysis was tested on Italian listed companies that presented nonfinancial statements during the 2017-2019 period. The research, conducted on the 2019 nonfinancial statements, shows that all investigated companies apply GRI stand-ards. The empirical results furthermore show that the examined variables are not related to market performance and are not significant. These results lead to poten-tially contradictory findings. Whereas the adoption of generally recognized Corpo-rate Social Responsibility (CSR) standards - being voluntarily adopted by all the investigated companies - is deemed crucial by stakeholders, the details of CSR information, by contrast, do not seem to have an impact on market value.
Le condizioni di vita dei migranti nel ragusano fra processi di deterritorializzazione ed ecomafie
Authors: Colloca Carlo
Published: August 2022

L'articolo analizza l'organizzazione spaziale e sociale della "fascia trasformata del ragusano" dove abitano e lavorano cittadini stranieri immigrati. L'obiettivo è restituire - con il supporto di dati statistici, della cartografia e della fotografia - i risultati di un'attività di ricerca svolta fra il febbraio 2020 e il novembre 2021 sulle caratteristiche socio-territoriali di un contesto, dove il passaggio dalla stagionalità alla colture intensive in serra non si è configurato come una transizione ad una nuova produzione di territorialità, con nuove formulazioni della relazione co-evolutiva fra insediamento umano e ambiente, ma è l'esito di un sistema socio-economico per sua natura deterritorializzato e, dunque, organizzato in uno spazio astratto, omologato, casuale e artificiale. Si tratta di un territorio dove si concen-trano gli effetti di un'agricoltura divenuta sempre più industrializzata e globalizza-ta che si alimenta di un crescente sfruttamento del lavoro migrante e dell'ecosistema, anche per mano di una criminalità organizzata che controlla la gestione della plastica, degli agrochimici e dei rifiuti che questi materiali determi-nano.
The disruptive effect of a mango. Giving a voice to the unexpected in the study of the intercultural
Authors: Amadasi Sara
Published: August 2022

This paper investigates the process of constructing the self and the other in a field-work experience. In analysing some storified excerpts from the author's ethno-graphic notes, the concepts of narratives, small culture formation and the intercul-tural are applied. Narratives and small cultures can be used to rethink the role of the researcher, as they permit focusing on the observation as a process of narrative construction. Additionally, it is based on small cultures involving both the re-searcher and the participants that this process takes shape. The concept of the in-tercultural, as applied to this work, aims to challenge the essentialist, established view of culture in its association with national belonging to focus on the negotia-tion of meanings that construct culture. What the author finds is that in these ne-gotiations, each social actor engages with a set of personal narratives that come into play according to contextual needs and their resonances with other participants.
Ritiro sociale in adolescenza. Il caso di Sara in una visione cognitivista
Authors: Grassi Elena , Marsigli Nicola
Published: August 2022

Nell'articolo viene presentato il caso clinico di Sara, una ragazza di 14 anni ritirata da 8 mesi, inquadrato secondo una visione terapeutica cognitivo-comportamentale. Verrà evidenziata la particolarità e l'importanza dei primi contatti, che, come spesso avviene per questa tipologia di pazienti, passa attraverso l'uso delle nuove tecnologie di comunicazione. L'aggancio e l'instaurarsi di una relazione terapeutica validante sono spesso, infatti, le chiavi per poter avviare un percorso di cura.
Prototipi clinici di ritirati sociali. Un approccio in seconda persona alla diagnosi
Authors: Inverso Angelo Maria , Frau Tiziana , Checchin Elena , Minellono Alessia
Published: August 2022

Il lavoro che presentiamo è un tentativo di definire le caratteristiche di soggetti in età evolutiva, socialmente ritirati, in termini di stati mentali. Si caratterizza, altresì, per la metodologia di indagine che contempla un setting psicoterapeutico caratterizzato da "ascolto attivo" e atteggiamento non giudicante e non direttivo. La ricerca si compone di due fasi. La prima costituita dalla costruzione di prototipi, sulla base dell'osservazione clinica di soggetti in trattamento; la seconda dalla verifica su un campione di soggetti in trattamento della consistenza di tali prototipi. I risultati della ricerca, elaborati solo su base qualitativa, identificano, in una prima fase tre prototipi che abbiamo denominato: 1) mondo nemico aiuto inaccessibile o infido, con due varianti, rabbioso-ostile e sconfitta-umiliata; 2) diversità deviante; 3) straniamento non conflittuale a basso coinvolgimento. Nella seconda fase si sono evidenziate sia le peculiarità presenti nei diversi prototipi, nei termini di giudizio su di sé, sugli altri e sugli stati emozionali prevalenti nelle situazioni di esposizione sociale, sia le caratteristiche comuni a diversi prototipi. L'elaborazione statistica dei dati a nostra disposizione esula da questa analisi preliminare.
Essere hikikomori. La mia vita in una stanza I protagonisti del documentario si raccontano Intervista ad Alessandro D'Anna e Eva Maria Angelini
Authors: Ceccarelli Valentina
Published: August 2022

L'articolo propone una riflessione a partire dalla visione del documentario Essere Hikikomori. La mia vita in una stanza sul crescente fenomeno mondiale dell'isolamento sociale giovanile, con particolare riferimento al contesto italiano. Occupa un posto di rilievo l'intervista ad Alessandro ed Eva, i protagonisti del documentario, i quali offrono al lettore la possibilità di scoprire il vissuto che li ha accompagnati nel prendere parte a questa avventura e i significati che hanno caratterizzato l'evoluzione e l'unicità della propria esperienza di hikikomori.
Voci senza corpo, corpi senza voce: Eco e Narciso ai tempi della post-modernità
Authors: Carla Aufiero Anna
Published: August 2022

L'autrice parte da una premessa antropologica e successivamente utilizza delle finestre cliniche per proporre delle riflessioni sull'uso degli strumenti digitali e sul loro possibile effetto da un lato nello sviluppo dei processi mentali, dall'altro nella trasformazione di alcuni assetti sociali. Vengono analizzati i casi di due adolescenti che hanno quale sintomo principale l'uso massiccio della Rete, per lo più attraverso social network, con conseguente stato di isolamento e ritiro. Il primo viene messo a confronto con un frammento di infant observation, il secondo con il caso di un paziente psicosomatico. La tesi dell'autrice è che le cosiddette internet addiction possano essere inquadrate come somatosi digitali e in quanto tali trattate secondo le teorie e l'approccio clinico noto per le patologie del sistema mente-corpo. Ciò supponendo che la Rete possa diventare, in tali casi, un luogo psichico nel quale si collochi ciò che non è rappresentabile, luogo affine al somatico dal quale non ci si può affrancare pena l'angoscia di disintegrazione.
Dissociazione mente-corpo e schizoidia
Authors: Donadoni Claudio
Published: August 2022

In questo articolo l'autore descrive alcune fasi dell'esperienza psicoterapica di un paziente schizoide con particolare riferimento ad alcuni aspetti relativi alla tematica del corpo ed al cambiamento. In particolare viene evidenziata la difficoltà, per questo paziente, di «insediare la psiche nel corpo» (Di Benedetto, 2017), a cau-sa della relazione con una madre che, incapace di elaborare il «lutto originario» relativo ad una separazione psichica dal figlio, continua a mantenere nel tempo una relazione con lui di tipo inglobante, attraverso la quale sembra vanificare ogni sua potenzialità di autonomia e di crescita. I tentativi del paziente di rimettere in gioco parti vive in alcune sue relazioni amicali, o di pervenire a livelli maggiori di separatezza rispetto alla figura materna, suscitano in lui angosce di perdita e di frammentazione che lo inducono a ritornare sui suoi passi.
Transnational melodramas and gendered resistance. The reception of Turkish soap operas by women in Greece
Authors: Laurence Larochelle Dimitra
Published: August 2022

Turkish soap operas propose an alternative modernity marked not only by tra-ditional family structures and gender roles but also by the social conservatism im-posed by the current government. Nevertheless, the soap operas in question are also under the pressure of representing social change, particularly as far as wom-en's rights are concerned. Through this article, the author aims to highlight the ways in which Greek women resist to the patriarchate through their decoding of these particular media texts. Based on the results of an audience ethnography, the author demonstrates that the resistance of meaning receivers is neither always op-positional to the media text, nor necessarily progressive.
The variable geometry of bargaining: implementing unions' strategies on remote work in Italy
Authors: Romens Anne-Iris , Piro Valeria , Iannuzzi Francesco E.
Published: August 2022

The spreading of remote work in Italy following the Coronavirus pandemic has brought numerous challenges that have prompted trade unions to include this form of work as a matter of collective bargaining. The article aims to study unions' everyday bargaining practices, by investigating how the main union guide-lines on remote work have been implemented during the pandemic. Based on empirical data collected in Veneto and starting from the perspective of union officials and representatives, the article sheds light on unions' bargaining practices concerning access to remote work, remote workers' income, working time, and workloads. The analysis permits us to stress that union practitioners adapt the strategies of their union organisations to the specific sectors and workplaces in which they are embedded, according to the specific needs of the workforce they represent and to how they perceive their own bargaining power. We argue that the different variables - geographical level, sector, previous bargaining experience, unionists' ideological position, perception of their own bargaining power - intersect with each other, producing a variable geometry of bargaining practices with regard to remote work.
SOCIO-CULTURAL FACTORS OF ECONOMIC DEVELOPMENT
Authors:   Kyiv University of Culture, Proskurina Mariia
Published: August 2022

Culture is seen as an additional resource for increasing labor productivity and the efficiency of state institutions. The main objective of the article is to develop methodological foundations for the study of culture as a factor in economic processes. The issue of the role of social and cultural norms in the behavior of economic agents and the overall functioning of the economic system is not new. The study of non-economic factors in economic processes has become a hallmark of representatives of institutionalism. The concept of behavioral economics has gained considerable popularity in the last decade. Public cooperation on the basis of patching and harmonization of personal (including economic) interests of economic individuals according to certain property rights, rules of interaction determines the processes of both household management and economic activity in general. Culture begins to take shape at the stage of individual life as a materialized result of labor, but its development acquires exceptional conditions of social interaction. Socio-cultural environment is a basic element of a social system that unites its members in time and space and explains the expediency of interaction, the principles of coexistence, establishes the rules for coordinating interests between members of one society and with representatives of other cultural traditions. All this will manifest itself in the social and institutional structure of society, the operation of formal institutions, the principles of exchange, the distribution and redistribution of property and sources of wealth, the definition of value, the prestige of work, and the structure of the division of labor. Culture acts as a prerequisite, a management tool and a result of socio-economic development. In the context of a competitive struggle for well-being, culture (as a system of values) without a proper material and technical basis turns into one of the factors of superiority, but not the key one. Without proper material support, the development of culture is impossible. The study of economic processes in the context of socio-cultural processes is fully consistent with the principles of the civilizational paradigm and interdisciplinary approach. Rejection of the analysis of non-economic factors significantly limits economic analysis. The unity of socio-cultural and economic is inherent in the very nature of the science of economic activity.
ADAPTIVE MANAGEMENT AS A FACTOR FOR ENSURING EFFICIENCY OF RESTAURANT BUSINESS IN CONDITIONS OF UNCERTAINTY
Authors:   The Bohdan Khmelnytsky National University of Cherkassy, Nazarenko Sergey , Nosan Natalia ,   The Bohdan Khmelnytsky National University of Cherkassy
Published: August 2022

The dynamism of external business environment creates the need for theoretical development and practical implementation of more effective management tools for business entities. This issue is gaining relevance in the context of crisis phenomena in the national economy of Ukraine, caused by quarantine restrictions due to COVID-19 and deployment of full-scale military operations against Ukraine. One of the most vulnerable business categories in these conditions is restaurant business, which financial performance directly depends on established regulatory restrictions and socio-economic well-being of the population. That is why the implementation of adaptive management concept is a guarantee of financial efficiency of business management and the ability to adapt to current market conditions. The purpose of the article is to determine the role of adaptive management and to highlight its effective tools in the context of ensuring the efficiency of management of restaurant enterprises in the conditions of aggravation of crisis phenomena in Ukraine. The role of adaptive management in ensuring the efficiency of the restaurant business in the conditions of crisis phenomena in the economy of Ukraine is considered. The role of the restaurant industry in the formation of national wealth is considered. There was noted that the business activity of restaurant business is significantly deteriorating under the influence of crisis events, in particular quarantine restrictions caused by COVID-19 and beginning of a full-scale war against Ukraine. The genesis of approaches to managing a business organization, which are used at the current stage of the development of economic science, with the aim of adapting it to external changes, is presented. The main measures to increase the efficiency of the restaurant business in conditions of uncertainty in accordance with the principles of adaptive management are presented, in particular: repurposing to address delivery mode, active implementation of modern information and communication technologies, transition to flexible and transparent work schedule.
ASSESSMENT OF THE IMPACT OF UNCERTAINTY ON THE RISK IN SUPPLY CHAINS
Authors:   Ukrainian State University of Science and Technologies, Romanovskyi Igor
Published: August 2022

Russian aggression has destroyed much of Ukraine's infrastructure. The mechanism of functioning of supply chains has become unbalanced. Rapid response to challenges and identification of measures to prevent them is identified as a component of the Ukrainian economy in the struggle for victory. Uncertainty is understood as a situation when the probability of a certain event is not fully known. The import of missing data is considered to be a main approach to deal with the issue. The existence of uncertainty means the impossibility of clearly defining the future outcome and the need to respond to a threat that is likely to be an economic risk. The application of Monte Carlo methods in economics is not always acceptable to measure uncertainty. Classical probability theory has certain limitations for practical application to treat uncertainty. The Bayesian theory is applied as a preferable toolkit to address the issue. In practical terms, the main difficulty is to reduce the initial uncertainty given the results of statistical observations. The main approach to solving problems of uncertainty – imputation – enables to substitute the missing data with values determined by a certain algorithm. The main types of imputation are examined in the article. The goal of the research is to set forth an approach dealing with the impact of uncertainties on the economic risk of a supply chain link. The research was performed on the basis of a manufacturing enterprise. The task was to forecast orders for the supply of special metal shapes to fix the roads destroyed during the war. Due to the need to to make decisions when potential consumers of its products have not yet decided on their orders for the supply of its products, the company faces uncertainty challenges. To solve this problem, the Expectation-Maximization algorithm was applied to treat to predict initially missed data. By obtaining full data due to the EM-algorithm under the uncertainty, an equation was obtained to predict the relationship between the technological parameters of roads and the future demand for the company`s products. The equation obtained enables to determine the forecast output of special profiles required to meet the need in rolled shapes. The statistical evaluation of research results testifies to their reliability.
CURRENT DIRECTIONS IN THE EVALUATION OF FINANCIAL AND ECONOMIC ACTIVITY OF THE ENTERPRISE
Authors:   Kharkiv Institute of Trade and Economics, Chernyaeva Anna
Published: August 2022

In today's minds of the state, in the minds of the crisis, the effectiveness is one of the characteristics of the activity of organizations, which ensures their long-term development, satisfaction of the interests of their masters, the workforce, which changes their market positions. Evaluation of performance is a key function of the management of organizations, which allows you to take into account the success of the activities of organizations, reserve and direct the full value of activities. One of the main directions in the assessment of activity is the financial analysis. Financial stability characterizes the financial position of the enterprise from the standpoint of the efficiency of the use of equity capital. If financial stability is lost, then the probability of bankruptcy is high, the enterprise is financially insolvent. Considering the variety of financial processes, the multiplicity of indicators of financial stability, the difference in the level of their critical assessments, the emerging degree of deviation from them of the actual values of the coefficients and the resulting difficulties in the overall assessment of the financial stability of enterprises, there is a need for an integral assessment. The article considers the problems of assessing the activities of a modern enterprise according to the rating system. The article proposes an improved approach to assessing the effectiveness of modern enterprises based on key performance indicators. The given technique allows to compare the enterprises of various branches, organizational and legal forms, the sizes, etc. It is proposed to include the following indicators in the main indicators: absolute liquidity ratio, quick liquidity ratio, current liquidity ratio, autonomy ratio, ratio of own working capital, ratio of own working capital stocks. They are translated into the final indicator according to the score and as a result the company's sustainability rating is determined. Based on this assessment, the efficiency of management is determined, the results can be used in making management and investment decisions. Significantly, that the rating score of a financial institution can characterize a company from the point of view of its investment opportunity, it is clear in the case of a quick analysis, since it does not require significant expenditure of time and resources. It is also assigned to the rating as an important factor in the conduct of inter-state financial analysis and to serve the purposes of internal state financial analysis, acting as an additional tool in predicting the bankruptcy rate.
PROSPECTS FOR IMPROVING THE SOCIAL PROTECTION SYSTEM OF THE MOST VULNERABLE SECTIONS OF THE POPULATION: FOREIGN EXPERIENCE
Authors:   State University of Trade and Economics, Pavlyuk Tatiana , Yurchyk Iryn ,   State University of Trade and Economics
Published: August 2022

The article is devoted to topical issues of improving the system of social protection of the most vulnerable sections of the population. Protection of the most vulnerable categories of the population is an extremely important task facing the government of every civilized state. It aims to ensure balance in society and achieve well-being for the population. After all, any state that calls itself social must direct its activities to the implementation of a whole complex of various measures that ensure the elimination of social risks and the solution of already existing social problems. Each country provides its population with the fulfillment of social and economic guarantees, which are prescribed in laws, international acts and treaties. The social protection system of a number of countries: Great Britain, Poland, the USA, Japan, Belgium was disclosed and analyzed, and the main priorities and opportunities for using the experience of these countries for Ukraine in the social protection system were determined. Having adopted foreign social reforms, we in our country will be able to build a high-quality system of social protection for the most vulnerable sections of the population. Which will be able to prevent the emergence of various social problems and respond to them in time. What will contribute to the improvement of the quality of life of our people. The problems of social protection have been revealed, the prospects for improving the social protection system of the population have been determined, and proposals have been made for improving the system of social protection for people who have fallen into difficult life circumstances: the creation of relevant projects and special state programs, the purpose of which is to prevent the emergence of social risks. It is proposed to revise the financing of the social sphere, to help local budgets to provide quality social protection of citizens on the ground. The state government should develop a clear action plan for reforming the social protection system and gradually follow it. New priorities in state social policy will improve our situation and bring us closer to European standards of quality of life.
ANALYSIS OF IMPACT OF BLOCKCHAIN TECHNOLOGY ON THE MODERN FINANCIAL SYSTEM
Authors:   Ukrainian State University of Railway Transport, Yermolenko Oleksii , Kokovikhina Oleksandra ,   Ukrainian State University of Railway Transport, Lysonkova Nataliia ,   Ukrainian State University of Railway Transport
Published: August 2022

The development of modern science does not stop, and new approaches and technologies are constantly appearing. A vivid example of new technologies is blockchain technology and its application in the financial sector. The article presents an analysis of the future development of blockchain technology. A review of modern studies in the field of application of blockchain technology in financial systems is given. The need for a long-term impact analysis of this technology on the financial system is justified because the technology's potential is not yet fully disclosed. Of course, because existing financial sectors, in particular, cryptocurrency generation, have incomprehensible prospects from economic and legal points of view. In the study, an analysis of this technology was conducted compared to the development of other fundamental technology that has changed the way of life and worldview over the past 30 years, namely the Internet. It was noted that a significant variation in the modern development of blockchain technology is that the early Internet was completely non-commercial. Internet was developed for military goals and used by scientists for communication between research institutes and universities. This difference was critical and allowed to form of the modern network architecture of the Internet. To make it in commercial conditions was problematic. The natural commercialism of the blockchain has led to the situation that today there are no general principles for regulating and use of modern financial technologies based on blockchain, both globally and nationally. The technological bases of cryptocurrency generation and the economic consequences of their circulation on the financial system are also considered in the work. So, need to develop basic principles for the generation, accounting, and circulation of cryptocurrencies at the national level, considering aspects of information and financial security. The need for further research is determined by the high speed of technology development. Areas of promising research in this context may be the use of technology in the commercial activities of enterprises and in the field of public administration and regulation in the financial sector.
ETHNOGRAPHIC FEATURES OF FORMATION OF THE TAX ADMINISTRATION SYSTEM OF UKRAINE
Authors:   Ivan Franko National University of Lviv, Paslavska Roksolana
Published: August 2022

Scholars and financiers-practitioners have long been researching issues related to the processes of tax administration in order to ensure the economic development of the state and at the same time not to harm the interests of the average citizen who pays them. The activity and relevance of such research raises the need to analyze the ethnographic features of tax administration in Ukraine, as some of the problems in this area have already had solutions in the past, many of which, at least to some extent, could be useful today. The purpose of this publication is to reveal the features of tax administration in Ukraine at different stages of historical development. The article examines the ethnographic features of tax administration in Ukraine. The historical stages of development of the domestic tax administration system, in particular, such as tax administration during the times of Kyiv Rus (IX–XIII centuries), during the Lithuanian-Polish period (early XIV century), in the Cossack state (1648–1654), for times of the Russian and Austro-Hungarian empires (mid-sixteenth – early twentieth century), during the Soviet Union (1917–1990) and in the independent Ukraine. The strengths and weaknesses inherent to each of these stages are highlighted. It was found that the organization of taxation processes depends on the level of development of the state. The domestic system of tax administration, in our opinion, developed under the pressure of circumstances without proper scientific justification and analysis of macro- and microeconomic consequences, without taking into account world and historical experience in the formation and development of tax systems. Many problems in the field of taxation were similar at different times. Knowing how to solve them in the past can be useful today. History has it that both overconfidence and over-suspicion of the taxpayer are detrimental to tax interests. At acceptance of any changes, both in a theory and in practice, it is advisable to explore as deeply as possible the historical aspects. Improvement of the domestic tax administration system should take into account the world and historical experience of formation and development of tax systems.