bluuebunny/crossref_metadata_2025 huggingface dataset:
PROBLEMS OF INTELLECTUALIZATION OF PRODUCTION ACTIVITY OF INDUSTRIAL ENTERPRISES
Authors:   Ukrainian State University of Railway Transport, Ovchynnikova Viktoria , Kasyudyk Maria ,   Ukrainian State University of Railway Transport
Published: February 2023

The article examines the process of intellectualization of the production activity of industrial enterprises as a tool for the development of the enterprise's economy. The concept of intellectualization of the enterprise, which carries information of an innovative nature in the functioning of the enterprise, is revealed. Two approaches to intellectualization are formulated, which ensure an increase in the intellectual level in the socio-economic process. The first of them is that raising the intellectual level of society, economy, enterprise, production by increasing the share of intellectual labor in society, economy, enterprise, production, etc. The second – raising the intellectual level occurs due to an increase in the share of artificial intelligence in socio-economic processes ("artificial" intelligence should approach natural intelligence and in some cases be used instead of it). It has been proven that the main goal of developing artificial intelligence is the optimization of processes, the creation of expert systems in certain highly specialized subject areas. The more situations exist in which artificial intelligence systems can replace humans, the more intelligent these systems will be considered. During the research, a set of basic principles was established that characterize a deeper understanding of the concept of intellectualization of production: purposefulness, adequacy to world trends, balance, regularity, state support. The main problems of intellectualization of production activity of industrial enterprises, which significantly affect the future development of the economy of the enterprise, have been identified. It has been proven that in modern conditions, the priority influence on the processes of creation and use of the results of intellectual activity, as well as the products of intellectual creative work belongs to the representatives of management personnel. With this in mind, one of the most important problems of intellectualization of production should include the problem of management's ability to make management decisions aimed at the effective development and use of intelligence.
ORGANIZATIONAL AND ECONOMIC MECHANISM OF REPRODUCING THE RESOURCE POTENTIAL OF AGRICULTURAL BUSINESS SUBJECTS IN THE CONDITIONS OF AN INCLUSIVE ECONOMY
Authors:   State Biotechnological University, Stepanenko Sergii
Published: February 2023

The article proposes a model of the organizational and economic mechanism for reproducing the resource potential of agrarian business entities in the conditions of an inclusive economy, outlines the principles of its functioning and the functional spectrum of synergistic interaction of its main elements. It was established that the inclusiveness of the organizational and economic management mechanism for the reproduction of the resource potential of agribusiness is based on the one-vector interaction of three basic pillars of sustainable development: agro-ecological resource scale; socio-territorial resource scale; economic and resource scale. The goal of the participants of the inclusive organizational and economic management mechanism for the reproduction of the resource potential of business entities in the agrarian sphere is determined – sufficient quantity and quality of all types of resources for solving the strategic tasks of sustainable development of agribusiness and rural areas. The realization of this goal involves the adoption by all participants of the reproduction process of the basic principles of resource potential management: participation, justice, growth, equality of opportunities, sustainability, stability, long-term social orientation. The functionality of the inclusive organizational and economic mechanism is determined: preservation and reproduction of eco- and bioagrosystems; increasing the added value of agribusiness in value chains; increasing the level of efficiency and competitiveness of agrarian business; promoting the implementation of social, environmental and economic tasks of sustainability; activation of the country's participation in the global trends of socio-economic development; increasing the level of integration of the national agricultural sector into the global digital business plane; development of mechanisms of private-partnership relations as a promising direction of integration relations. It is substantiated that the main tools for creating favorable institutional conditions for the reproduction of the resource potential of agribusiness and rural areas should be: social thinking and perception of the importance and peculiarities of this task, a system of motivators and interests of each participant in this process, partnership and responsibility in all areas of reproduction.
FACTORS INFLUENCING THE FORMATION OF THE INTERNAL BUSINESS ENVIRONMENT OF THE REGION
Authors:   Odesa National University of Technology, Popkova Svitlana , Lagodiienko Volodymyr ,   Odesa National University of Technology, Berezovska Lyudmila ,   Odesa National University of Technology
Published: February 2023

With the development of the market economy, the importance of entrepreneurship is increasing both at the state level and at the regional level. Business entities make a significant contribution to the development of the economy, creating added value, jobs, investing in fixed assets. The overall result of entrepreneurship is characterized by the level of entrepreneurial activity, so effective management of it is now particularly relevant. However, entrepreneurial activity remains unchanged in different time periods and has different intensity in different regions. The reasons for this are that the degree of entrepreneurial activity is influenced by various factors that must be taken into account after taking state regulatory measures. The business environment is an integrated set of factors that shape the possibility and ability of entrepreneurship to exist and contribute to its activity and economic development. The factors of the business environment determine the effectiveness of the functioning of this environment, which affects the ability of the business to carry out activities, and even determines the activity of these activities. Therefore, the development of entrepreneurship primarily depends on the study of factors. At the same time, these factors, on the one hand, determine the position of small business entities on the market, and on the other hand, they contribute to or hinder the successful creation, long-term functioning and development of entrepreneurial activity. Factors that affect the state of entrepreneurial activity form a special entrepreneurial environment in the region, which can be both favorable and unfavorable for the implementation of entrepreneurial activity. State authorities, based on the classification of these factors, are able to identify the most problematic areas of interaction between entrepreneurship support institutes and the entrepreneurial sector of the economy, which restrain the development of the regional entrepreneurial environment, as well as use the data of the proposed classification to formulate long-term and short-term goals of socio-economic development of regions and development a set of measures for their further implementation.
THE MODEL OF BALANCED LAND USE IN THE COUNTRIES OF THE EUROPEAN UNION AND THE POSSIBILITY OF ITS IMPLEMENTATION IN UKRAINE
Authors:   Petro Mohyla Black Sea National University, Lazarieva Olena , Kuznietsova Mariia ,   Petro Mohyla Black Sea National University, Volyk Tatiana ,   Petro Mohyla Black Sea National University
Published: February 2023

The purpose of the work is to study the European experience of using the model of balanced land use in order to outline the strategic directions of its implementation in the Ukrainian space. The methodological tools of the research were: the method of analysis and synthesis; abstract logical method; method of analogy and generalization. The article discusses the specifics of managing balanced land use in the countries of the European Union, such as the Netherlands, Germany, Denmark, Hungary, Romania, and the determination of the most acceptable directions for the development of land use in Ukraine. The works of scientists related to the definition of the concept of balanced land use were analyzed. The study determined that monitoring and regulating the ecological consequences of land use is one of the main priorities of the model of balanced land use. Some aspects of the territorial and spatial planning of lands in such countries as Poland and Belgium were analyzed. Attention is focused on the fact that currently in the field of land relations, the model of balanced development of land use occupies an important place as one of the most modern methods of land resource management. The opinion that the achievement of positive results in the land resources management system should be based on the activation and modernization of the existing branches of production is highlighted. The advantages of conducting balanced land use in European countries are outlined, as well as strategic guidelines are defined, on the basis of which it is possible to adapt the model of balanced land use to Ukrainian realities, in particular, the improvement of state policy regarding the transfer of land plots into ownership or lease, the need to implement economic tools of a coordinated land policy on the basis sustainability, the need for ecologically oriented production, promoting the development of production, which will ensure economic growth and well-being, ensuring territorial and spatial planning of land resources, etc. It is noted that the introduction of a model of balanced land use, taking into account the experience of European countries will contribute to the justification and implementation of the latest approaches to improving the sphere of land use in Ukraine.
METHODOLOGY OF ASSESSMENT OF THE SOCIAL SECURITY IN THE LABOR MARKET
Authors:   University of Customs and Finance, Bondarevska Kseniia
Published: February 2023

The article describes the methodology of the assessment of social security in the labor market. It provides a totality of goals, objectives, principles, procedures, algorithms, methods of analysis of social security indicators in the context of studying its components, including employment and salary security. The assessment algorithm involves: formulating the goal and tasks, choosing the methodology at the beginning of the work; the process of collecting the necessary information; conducting an assessment of indicators related to both employment security and wage security, which as a result makes it possible to identify problem areas and threats. In the case of threats (dangers), it is necessary to justify directions for solving the problem in the field of social security in the labor market; otherwise, if there are no threats (dangers), it is appropriate to continue appropriate measures in the context of the state employment policy and the mechanism for the formation of social and labor relations. The author's approach to conducting a comprehensive rating assessment of the level of social security in the labor market, which provides for the assessment of employment security indicators and salary security indicators with the separation of indicators of stimulating and disincentive effects and grouping on this basis (categorical and zonal) the objects of assessment is proposed.This approach allows to evaluate the level of social security in the labor market in the regional dimension, to determine the region's affiliation to a specific category and zone of threat and to justify a totality of management measures differentiated by categories of regions. The methodology of a comprehensive rating assessment of the level of social security in the labor market of Ukraine in a regional section is characterized by universality and flexibility, which makes it possible to vary the indicators depending on the target orientation of the assessment process, as well as the ability to determine threats and dangers in the labor market that have an impact on social security. The results of the assessment can be used to determine problematic aspects and threats that hinder the development of the labor market, as well as for further justification of strategic directions for ensuring social security in the labor market.
FEATURES OF THE DEVELOPMENT OF BANKS AS PARTNERS OF FINTECH COMPANIES
Authors:   Poltava State Agrarian University, Svitlychna Alla , Yasnolob Ilonа ,   Poltava State Agrarian University, Bondar Oleksandr ,   Poltava State Agrarian University
Published: February 2023

The article analyzes cooperation between banks and financial technology companies. The advantages of using fintech are: speed and convenience, a large selection, more favorable conditions for services, more personalized products. The number of commercial banks in Ukraine in 2008–2022 was analyzed. In order to provide consumers with a variety of services, fintech needs to cooperate with banks. It was determined that the latter often have the ability to carry out certain operations that are not available to financial technology companies, for example, due to the lack of licenses. In particular, some payment services offer users the service of storing money in accounts. But in fact, these funds are stored in the bank, and the fintech service simply provides access to them. The advantages and disadvantages of financial technologies are substantiated. Here is a list of fintech companies and their hot and cold topics. The strengths and weaknesses of the fintech market in Ukraine are indicated. With the help of automated software services and the absence of costs for ensuring customer access to the banking institution, digital financial institutions have significant advantages compared to traditional banks, because their credit terms are much more interesting than those of classical banks. At the digital stage of development, the bank is no longer an intermediary, it becomes an agent that provides the client with access to accounts and operations. Communication with the banking institution is limited to the submission of appropriate commands executed in the digital technology system. The client becomes in a certain way independent, autonomous in relation to the bank. The possibility of conducting partnership relations between banks and fintech companies, and the possibility of conducting joint business without affecting the work of each, are substantiated. Among the "hot" topics, fintech providers identified: automation, electronic banking, biometric identification, machine learning and artificial intelligence, forecasting and modeling, smart contracts, chatbots, Big Data, blockchain, digitization of all registers, ISO, cyber security and safety payments, IT security, there is also an interest in open APIs.
THE WAYS OF FORMING AND IMPLEMENTING THE INNOVATION POLICY OF AN ENTERPRISE
Authors:   West Ukrainian National University, Stefaniv Ihor
Published: February 2023

Existing trends in the development of the Ukrainian economy require business entities to find new forms, directions for improving their own activities, more rational methods of capital management. Today, it is necessary to be able to effectively accept and manage risks to ensure sustainability of operation, to form and maintain an acceptable level of profitability. At the same time, it is critically important to ensure financial stability, liquidity of assets and solvency. The article assesses the effectiveness of existing financial and material resource management systems, outlines the main directions for optimizing risk management methods, and ways to improve the efficiency of innovation financing processes. The typology of factors that influence the rate of development of a business entity, the forms of economic influence of the external economic environment on the capital structure, the type and quality of economic relations with other entities are highlighted. The directions of intensification of the scientific activity of enterprises, forms and ways of its effective implementation are outlined. The main factors which capable to accelerate the innovative development of enterprises are defined, in particular the need for financial and informational state support, the need for modern information management systems in order to normalize existing business processes. Issues of optimization the capital management processes are considered separately.
TAX AND ACCOUNTING ASPECTS OF THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS
Authors:   Lviv Polytechnic National University, Voskalo Natalia
Published: February 2023

Small business is the driving force of the economy. The main part of it is occupied by individual entrepreneurs. In Ukraine, all types of activities are divided into twenty-one sections. In some of them there are from 1 to 7 types of activities, and in one – 24. However, the variety of activities is not related to the number of entrepreneurs who plan to run their business in them. The main sections chosen by business entities in 2022 are trade and information technology. Both activities do not require significant investments. Entrepreneurs are more sensitive to changes in the economy than legal entities, which have formed certain reserves to work in an unfavorable period. Since 2021, there has been a downturn in the economy due to quarantine and subsequent military actions, which has led to a decrease in business activity of business entities. Having analyzed the statistical data, it was found that most entrepreneurs choose the simplified taxation system without VAT registration. This is due to the simplicity of calculating the single tax (or payment of a fixed amount set by local AHs for different types of activities) and reporting, which shows only income without taking into account expenses. The amount of the single social contribution depends only on the minimum wage and the rate of this fee, which has not changed for a long time. Despite the chosen system of taxation, the current legislation provides that reporting is based on accounting data. Therefore, entrepreneurs are obliged to keep records of their activities in an arbitrary or legally approved form. The orders of the Ministry of Finance in 2021 approved the forms of inventory accounting for VAT payers (single tax at the rate of 3%) and entrepreneurs who sell medicines, goods for which a guarantee in use and jewelry. Also, the form of accounting of income and expenses is provided for entrepreneurs on the general taxation system and persons engaged in independent professional activities. The advantages of the general system of taxation for entrepreneurs is the possibility not to pay the unified social tax in unprofitable months, but such a month will not be counted when determining the length of service. Entrepreneurs on the simplified taxation system have restrictions on the number of employees. Regulation of their remuneration for both entrepreneurs and legal entities is the same. In the general system of taxation, the availability of primary documents for their purchase and payment is required to confirm the expenses incurred in the activity. The calculation of the financial performance of entrepreneurs only by the balance of funds on the account is considered incorrect, as it does not take into account the main economic categories – income and expenses.
DIGITALIZATION AS A TOOL FOR ENSURING SUSTAINABILITY ACCOUNTING
Authors:   Odessa State Agrarian University, Kryukova Iryna , Rudenko Serhii ,   State Biotechnological University, Nakisko Oleksandr ,   State Biotechnological University
Published: February 2023

The article examines the essence of sustainable accounting and its influence on the development of modern business and management. The existence of an objective need for high-quality and complete management accounting on the basis of the global concept of sustainable development were shown by the main research results. At the last time the sustainable accounting becomes an effective tool for achieving the goals of sustainable business development based on the preparation and provision of corporate financial and non-financial reporting. As sustainable management continues to spread, sustainable accounting is embodied in new digital business models and additional forms of corporate reporting. A clear practice of sustainable accounting requires an appropriate legal and methodological basis, the basis of which is the international standards for sustainable development developed by international organizations (IFRS, SASB, IASB, etc.). Today, digital accounting has significant advantages over traditional accounting. Among them are: increasing the efficiency of accounting due to the automation of accounting processes (availability, productivity, efficiency, economy, elimination of the risk of human errors); real-time tracking and access to accounting; the possibility of remote access and work for accountants; possibilities of virtualization of accounting processes and display of accounts that automatically reach each party participating in economic transactions. As the main tools of digitization of accounting in practice are already used: blockchain technologies; spreadsheets; the system of accumulating and storing information using computer clouds – «cloud accounting»; mobile accounting and reporting programs; technologies of optical recognition and contactless identification of data. Digitization in the field of accounting and financial reporting today helps to increase business capital and increase its value. Digitization of accounting for Ukraine is a significant opportunity to intensify the processes of harmonization and unification of accounting and reporting with the global system.
SPECIFIC USES OF HUMAN CAPITAL IN RURAL AREAS IN THE CONDITIONS OF EUROPEAN INTEGRATION
Authors:   Odesa National University of Technology, Demchenko Oleksandr ,   Green Tech Trade LLC
Published: February 2023

Human capital is a necessary condition for maintaining the competitiveness of the economy of the country and the state on world markets in the conditions of globalization, as well as the most important characteristic of the activity of the legislative and executive authorities in the country. This article examines the essence and main problems of human capital development. Issues and problems related to the assessment of the quality of human capital, factors contributing to its development are also considered. The development of human capital is associated with limiting factors in various areas of formation and application of human capital. Practically each of them is a consequence and cause of not one, but a whole series of restrictions. The dualism of human capital is manifested in the fact that it becomes, on the one hand, the goal of socio-economic development, on the other hand, the main tool of progress, the most important factors of transformation and modernization of the economy. The human potential of rural areas, embodied in the totality of knowledge, skills, abilities, including the physical of the rural population, becomes capital if it gives an economic effect, that is, if there is a conversion of human capital into economic capital. Human capital is a factor of long-term use, but at the same time it has a limited period of validity. Over time, knowledge and skills wear out. The rapid development of technology does not allow all employees to improve their professional skills or change the field of activity. Human capital is an exhaustible resource and requires some cost to maintain effective performance, as it ages quite quickly and its value can rise and fall. Limiters to the development of human capital determine not only the obstacles and restraining factors of increasing the indicator, but also provide an opportunity to manage development. Thus, by developing or restraining the development of certain spheres of life and industries, it is possible to increase the speed of development of human capital. Improving the quality of human capital has a huge impact on the socio-economic, innovation-investment, cultural development of the state, determines its competitiveness among other countries of the world, acts as a prerequisite for the transition to the information society and improving the quality of life.
ADAPTIVE MANAGEMENT OF BUSINESS PROCESSES AT THE MESO LEVEL FROM THE POSITION OF FORMING A REFLECTIVE-ACTIVE ENVIRONMENT
Authors:   State Organization “Institute of market and economic&ecological researches of the National Academy of Sciences of Ukraine”, Topalova Iryna
Published: February 2023

The article examines modern aspects of business process management, which consist in the adaptation of business structures to the requirements of the surrounding environment. The work provides an economic justification of business processes and their identification at the meso level, which consists in defining such approaches to them as: valuable, effective, spatio-temporal, adaptive, targeted, innovative, systemic. The conditions that allow forming business processes at the meso level based on the interaction of the information and communication environment and adaptive management are defined: organizational practices; adaptation to the latest information and communication technologies (digitalization, cyber-physical systems); creation of a network of participants in business processes to unite their economic interests; introduction of information and communication technologies for the purpose of changes in business processes. The conceptual and categorical apparatus of business process management has been improved by introducing the concept of "Infrastructural-informational-communication environment", which should be understood as the development of the implementation of all types of economic activity based on technical and software support and modern technologies that turn information into a resource to ensure effective activity all business structures through their interaction, renewal, optimization, transformation and adaptation. Approaches to managing business processes at the meso level are analyzed, namely: project-oriented, cross-functional, matrix, cognitive, effective, conceptual, process, integrated, adaptive, simulation modeling, business engineering. A matrix-oriented scheme of business process management at the regional level was formed from the position of a reflexive-active environment, which consists of the following components: management theory, management methodology, management technology and components of the management process, management practice and key positions of business process management at the regional level.
ORGANIZATION FOR ENSURING MONITORING OF WATER BODIES OF THE UKRAINIAN BLACK SEA
Authors:   State Organization «Institute of market and economic&ecological researches of the National Academy of Sciences of Ukraine», Kupinets Larysa , Shershun Olha ,   State Organization «Institute of market and economic&ecological researches of the National Academy of Sciences of Ukraine»
Published: February 2023

This work considers the possibility of improving the surface water monitoring process of the Black Sea rivers basin, which is located on the territory of Odesa, Mykolaiv and Kherson regions and is divided into 3 parts by the basins of the Dniester, Southern Bug and Dnipro rivers. First of all, the article considers aspects of the current state of monitoring of water bodies in Ukraine, as well as an analysis of indicators of surface water pollution in one of the Ukrainian Black Sea regions. Also identified is the problem of the lack of an approved procedure for ensuring a stable ecological state of the conditions for the existence of aquatic biological resources or the process of monitoring these conditions by subjects of the fishing sector. Also, the article considers the possible influence of aquaculture and fishery subjects on the ecological state of surface waters. The importance of proper monitoring of the surface waters of the Ukrainian Black Sea is due to the fact that starting from the source of the river to its mouth, there is a gradual accumulation of pollutants, which is due to the rather slow process of self-purification of the rivers of Ukraine, as well as due to the one of the main tasks of the monitoring system of water bodies – the study of regularities removal of polluting substances through river estuaries into water bodies, in the case of the consideration of the Ukrainian Black Sea region – into the Black Sea. As a result, proposals were made for reforming the provision of monitoring of water bodies in the Ukrainian Black Sea region and it was determined that the most successful option for the development of statistical provision in this area would be the involvement of fisheries subjects in the process of state water monitoring, what would help not only to ensure the bodies of the executive power and the public with additional information about the ecological state of surface waters, but will also be able to significantly increase the social responsibility of business in the field of fisheries. It should be noted that despite the contribution of scientists to research on the development of surface water monitoring, the question of the role of aquaculture entities in the process of surface water monitoring is open.
FINANCING INFRASTRUCTURE PROJECTS BY THE TERRITORIAL COMMUNITIES
Authors:   Taras Shevchenko National University of Kyiv, Kovalenko Volodymyr
Published: February 2023

As a result of the armed aggression against Ukraine and the systematic destruction of the infrastructure throughout the country, territorial communities face the issue of rebuilding destroyed infrastructure facilities in the post-war period. In the conditions of limited financial resources, the principal attention will be paid towards individual projects that finance the restoration of critical infrastructure, which is necessary for the life and livelihood of the community, so some projects may remain unfunded by the local authorities. The article examines the main instruments of financing infrastructure projects by the territorial communities at the expense of the private investors. The purpose of the work is to analyze the main instruments of financing infrastructure projects by territorial communities and to determine effective ways of attracting financial resources. It has been proven that when choosing directions for financing infrastructure projects, different levels of the hierarchy of the infrastructure objects of the "smart territorial community" should be taken into account. The hierarchy proposed in the work will allow for determining the priority of financing infrastructure projects to achieve sustainable development of the territorial community. Taking into account the current trends in the EU and European integration processes in Ukraine, it is recommended to introduce "green" bonds, which are an innovative financial instrument for mobilizing resources from local and international capital markets for the implementation of the projects that create environmental benefits for the territorial community, region, and country. The use of innovative financial tools, such as financial engineering, is proposed, which allows for effective fundraising not only through securities, but also through project financing and public-private partnerships. It has been proven that although grants provide funds on a non-refundable basis, such funding has certain limitations, so in most cases (unless otherwise determined by the features of a specific project), project funding will be a more effective way of attracting funds.
THE RESULTS OF THE REFORMING OF THE HEALTH CARE FINANCING SYSTEM IN UKRAINE
Authors:   University of Customs and Finance, Salnykova Tetiana , Romenska Kateryna ,   University of Customs and Finance
Published: February 2023

For Ukraine in the modern period, the question of sufficient and effective financing of the health care system is vitally important. The purpose of the study is to analyze the sources and state of funding of the health care system of Ukraine, to analyze the impact of the reform on the state of development of the domestic health care industry. Analysis methods, statistical methods, and comparison methods were used to achieve the goal. The article is devoted to issues of reform effectiveness and prospects for further development of the healthcare financing system of Ukraine, increasing the efficiency of healthcare financing. The consequences of reforming the health care financing system, the structure of funding sources, and the redistribution of received funds in the field of health care are considered. The change in Ukraine's position in the world rankings based on the criterion of health care as a result of the reform measures taken has been analyzed. The system of indicators characterizing the dynamics and structure of financial provision of health care, the amount of budget financing and private financing was analyzed. Trends in providing subventions from the budget to support the health care system have been determined. A comparative analysis of budgetary provision of health care in Ukraine and in foreign countries, which are leaders in the field, was conducted. The main characteristics of health care systems in countries that have the highest positions in the quality rating of health care systems are shown. Recommendations for the further development of the system of financial provision of health care have been formed, taking into account the analyzed foreign experience and weak rating evaluation criteria. As a result of the study, it was established that the main reference point for the development of health care financing is the development and implementation of mandatory health insurance. The practical value of the research lies in the fact that it makes it possible to evaluate the intermediate results of reforming the health care financing system and to see the impact of these changes on the competitive position of the domestic industry at the international level.
PROBLEMS AND PROSPECTS OF THE DEVELOPMENT OF THE BANKING SYSTEM IN TODAY'S CONDITIONS
Authors:   Ukrainian State University of Railway Transport, Chereliuk Volodymyr
Published: February 2023

In the article, the formation stages of the Ukrainian banking system are examined and the main problems of the banking sector development are identified. It is stated that the formation of the Ukrainian banking system can be conventionally divided into several stages, each characterized by specific relations between institutions, that ensure the functioning of the banking system, and organizations that regulate this market. The main problems for the nowadays banking system conditions are summarized, including incomes decrease relative to costs; increase in the share of non-performing loans; dependence on the refinancing of the NBU, which is already expensive for some banks; partial stuff losses either due to migration or due to mobilization; mass abroad migration, which negatively affects economic activity and quantity of operations in Ukraine. According to the results of the analysis of the Ukrainian banking system development, it is established that the number of banks has been gradually decreasing for the past five years, but the share of banks with foreign capital is increasing. It is assessed that the banks’ activity for the period 2017–2022. It is established that the preservation of operational efficiency allowed the banking sector to adapt to crisis conditions and make a profit under the state of war conditions. The liquidity of the system was growing due to the further inflow of clients' funds. First, since the beginning of the full-scale war, hryvnia time deposits began to increase. The net loan portfolio generally decreased, only in state banks the volume of corporate loans increased because of the state support programs. Predictably the share of non-performing loans increased. The processes related to the stabilization of the banking sector in the conditions of a full-scale war have been studied. However, despite the work facility stabilization, there are still many risks and problems that are difficult for banks to cope with in the conditions of the full-scale war, so actions to ensure balance in the money market should be comprehensive and systemic. The perspective of stabilization and development of the Ukrainian banking system is considered. The necessity to continue taking measures to stabilize and maintain the financial stability of the Ukrainian banking sector as a component of the state's financial system is substantiated.
ACCOUNTING AND ANALYTICAL SYSTEM OF BUSINESS ENTITIES: THEORETICAL ASPECTS, COMPONENTS AND METHODOLOGICAL SUPPORT
Authors:   Poltava State Agrarian University, Yaloveha Liudmyla , Leha Olha ,   Poltava State Agrarian University, Priydak Tetiana ,   Poltava State Agrarian University
Published: February 2023

The article considers the essence of accounting and analytical system which projects, analyzes, and controls the economic activity of an enterprise with the purpose of making effective managerial decisions. The essence of the definitions as «system», «subsystem», «element» and «accounting and analytical system» is revealed. The basic criteria for the quality of accounting information, namely: compliance with applicable law; comprehensibility and accessibility; compliance with the demands; usefulness for making management decisions were researched. The main means of regulating the quality of accounting information are considered. Among them are internal and external tools. Internal facilities of the quality of accounting information are provided by: accounting and analytical system and internal control system. External means of regulation are implemented with the help of external independent audit and state financial control. Subsystems of analytical and accounting system are studied. They include accounting, analytical and control. The essence of the accounting subsystem was researched and its elements are summarized: theoretical and conceptual (purpose, subject, object, tasks, functions, regulations); methodological (elements of the accounting method); organizational (accounting policy, registers, accounting form, working chart of accounts, analytical tables, internal and regulated reporting). It was found out, that the analytical subsystem of the accounting and analytical system provides for the study of cause-and-effect relations between business processes of an economic entity in order to identify the reserves of its economic growth. At the same time, the control subsystem provides for the control of the material, labour and financial resources of the enterprise and its economic processes in order to ascertain compliance with certain parameters. If deviations occur, to find out the reasons for them and to identify the persons who allowed them. The concept of risk is explored and its place in the accounting and analytical system is defined. The groups of factors that are the source of risk are studied. The group of objective risks includes: inflation; competition; economic crises; changes in the taxation system; behaviour of counterparties; ecology. The group of subjective risks includes: intellectual abilities of accountants and their competence; level of awareness of economic and labour legislation; knowledge of risk management and assessment, etc.
USING THE POTENTIAL OF INCLUSIVE TOURISM BENCHMARKING IN DOMESTIC PRACTICE
Authors:   Odessa State Environmental University, Andrushchenko Olesia , Kharasandzhiants Oleksandr ,   Odessa State Environmental University
Published: February 2023

The article examines the development trends of inclusive tourism and its importance for society and people with special needs. It is noted that the scope of development of the inclusive tourism market is constantly increasing, the demand is gaining significant momentum, it is a promising direction of the tourism industry, and, most importantly, the rehabilitation of people with disabilities. Tourism and wellness activity is an effective method of prevention and restoration of normal life activities of people with disabilities, their socialization and integration. The international experience of adapting the tourism industry for persons with disabilities was analyzed. World experience shows that tourists with disabilities occupy an important segment of the tourism market, and this type of tourism is widespread in almost every country. The practice of developing inclusive tourism abroad proves that the necessary conditions are the creation of a barrier-free environment, adaptation of excursion routes, tourist and historical monuments to the needs of people with disabilities. Ukraine should implement the best experience of countries in creating a space of tourist destinations convenient for everyone, refurbishing infrastructure facilities and means of transport according to the standards of "barrier-free", ensuring information accessibility for persons with limited physical capabilities. The use of new methods and tools in inclusive tourism is highlighted, in particular, the potential of benchmarking aimed at increasing the competitiveness of tourism industry enterprises. Benchmarking in the field of tourism can be considered a way of finding new and effective opportunities for the development of tourism business, in particular, inclusive tourism. Taking into account the accumulated experience of the functioning of the inclusive tourism sector in the countries of the world, the availability of best practices and the multiplier of knowledge regarding the improvement of "tourism accessible to all", the implementation of the strategy for the development of inclusive tourism in Ukraine can be considered as a means of social rehabilitation of persons with limited physical capabilities, fundamental change their lives, broadening their understanding of the world around them.
Kesejahteraan Spiritual Mempengaruhi Kelekatan Ibu dan Janin pada Ibu Hamil
Authors: Wahyusari Shinta , Mariani Mariani
Published: February 2023

Abstrak
Transisi menjadi orang tua merupakan masa kritis bagi pasangan yang telah menikah dan memiliki anak. Selama periode pencapaian peran menjadi orang tua, proses pembentukan kelekatan ibu dan janin sangat penting untuk dilakukan dan kesejahteraan spiritual merupakan faktor penting bagi ibu hamil untuk dapat beradaptasi dengan kondisinya selama hamil. Penelitian ini bertujuan untuk mengetahui hubungan kesejahteraan spiritual dengan kelekatan ibu dan janin pada ibu hamil. Metode penelitian yang digunakan adalah analitik korelasi dengan menggunakan pendekatan cross sectional. Populasi dalam penelitian ini adalah semua ibu hamil di wilayah kerja Puskesmas Wangkal Kabupaten Probolinggo. Teknik sampling yang digunakan adalah total sampling. Jumlah sampel sebesar 77 responden. Teknik pengumpulan data menggunakan kuesioner SWBS dan PAI untuk mengukur kesejahteraan spiritual dan kelekatan ibu dan janin. Data dianalisis menggunakan Pearson. Hasil penelitian didapatkan rata-rata skor religious well being (51,81), existential well being (51,18), total skor kesejahteraan spiritual (102,99) serta kelekatan ibu dan janin (58,96). Hasil analisis menunjukkan bahwa ada hubungan yang signifikan antara kesejahteraan spiritual dengan kelekatan ibu dan janin (ρ: 0,000). Dari hasil penelitian ini menunjukkan bahwa pentingnya meningkatkan kesejahteraan spiritual selama periode kehamilan sehingga dapat meningkatkan kelekatan ibu dan janin.
Kata kunci: kesejahteraan spiritual, kesejahteraan eksistensial, kelekatan ibu dan janin
 
Abstract
The transition to parenthood is a critical time for married couples and their children. The process of forming the attachment of the mother and fetus is very important during this period, and spiritual well-being is an important factor for pregnant women to be able to adapt to their conditions during pregnancy. This study aimed to determine the relationship between spiritual well-being and prenatal attachment in pregnant women. This research used analytic correlation using a cross sectional approach. The population were all pregnant women in the working area of the Wangkal Health Center, Probolinggo. This study included 77 respondents chosen through random sampling. To assess spiritual well-being and prenatal attachment, SWBS and PAI questionnaires were used to collect data. The data was analyzed with Pearson. The results of the study obtained an average score of religious well-being (51,81), existential well-being (51,18), a total score of spiritual well-being (102.99), and prenatal attachment (58.96). The analysis results revealed a significant relationship between spiritual well-being and the attachment of the mother and fetus (: 0.000). These findings suggest that it is critical to improve spiritual well-being during pregnancy in order to increase prenatal attachment.
Keywords: spiritual well being, existential well being, prenatal attachment
“And the Ones that Survived had Hope”: Resilience in Holocaust Survivors
Authors: Morgan Melissa L. , Franco Veronica , Felix Erick , Ramirez Nicole M.
Published: February 2023

The current study uses a strengths-based lens to explore the resilience narratives of five Holocaust survivors and their perspectives on experiences of resilience during and after the Holocaust. UsingInterpretive Phenomenological Analysis (IPA), transcripts of one to one and a half hour interviews were analyzed by a team of three researchers. Overarching emergent themes included: Definition of Resilience, Adversities, Attitude After Overcoming Adversity, Method of Resilience, Adhering to Cultural Values, and Beliefs About Others’ Experience of Resilience. Subthemes and tertiary categories also evolved and are discussed. Findings are interpreted with the acknowledgement of systemic oppression and overcoming, including participants’ development critical consciousness (Freire, 1975/2000). Implications for current societal circumstances and issues are discussed.
Engaging Human Services and Behavioral Health Professionals in Youth-led, Adult-guided Social Action Initiatives
Authors: Hill Kelli , Parker Rosalind , Randolph Cunningham Suzanne , Ramsey Lauren
Published: February 2023

Professional and community leaders in Washington, DC have expressed the need for more capacity building and increased resources to address health inequities in the city’s underserved African American communities.  Inequities (“food deserts,” community decay, and limited youth opportunities) require equity-informed approaches. Disparities (disproportionate substance use/behavioral health disorders) also require system-level approaches. In response, the Wards 7 and 8 DC Prevention Center (DCPC), a community-based nonprofit, collaborated with residents, community partners, and academic institutions to provide trainings and certifications to its team and community stakeholders.

Initially, DCPC Staff were trained through evidence-informed approaches including Certified Prevention Specialist (CPS) and Photovoice. CPS training uses workshops and tools from the DC Department of Behavioral Health (DBH) to train staff/students to conduct assessments and build community partnerships. Photovoice provides a less intimidating process for vulnerable populations and professionals to collect data, identify social/environmental factors that impact health and well-being, share concerns, communicate with policymakers, and identify solutions to collectively address issues. 

In turn, DCPC Staff trained youth and professionals to conduct Photovoice assessments to highlight the misuse of opioids and the negative effects on their communities. Stakeholders continue to request the assistance of CPSs; and community partners seek the trainings for themselves. Academic partners have a community-based resource for students/faculty to learn from and support equity-informed initiatives. This paper presents additional lessons learned/best practices in how to apply this multi-component approach as an effective strategy for preparing professionals and students to engage in social action in similar areas, despite high risks and glaring inequities.