bluuebunny/crossref_metadata_2025 huggingface dataset:
COOLING SYSTEMS FOR BURNERS JET-NICHE TYPE
Authors:   Institute of Technical Thermophysics of the National Academy of Sciences of Ukraine, Prokopov Viktor , Fialko Nataliia ,   Institute of Technical Thermophysics of the National Academy of Sciences of Ukraine, Alioshko Sergiy ,   Institute of Technical Thermophysics of the National Academy of Sciences of Ukraine, Polozenko Nina ,   Institute of Technical Thermophysics of the National Academy of Sciences of Ukraine, Kutnyak Olha ,   Institute of Technical Thermophysics of the National Academy of Sciences of Ukraine, Dashkovska Irina ,   Institute of Technical Thermophysics of the National Academy of Sciences of Ukraine, Klishch Andriy ,   Institute of Technical Thermophysics of the National Academy of Sciences of Ukraine, Regragui Aboubakr ,   Institute of Technical Thermophysics of the National Academy of Sciences of Ukraine, Hanzha Mark ,   Institute of Technical Thermophysics of the National Academy of Sciences of Ukraine
Published: December 2020

The results of the study of cooling systems characteristics for jet- niche type burners are presented. The data of a comparative analysis of the efficiency of cooling system with blowing of the inner end surface of the flame stabilizer by a flat impact jet and the system of round impact jets are presented.
FORMATION OF SKILLS FOR TOLERANT COMMUNICATION THROUGH GAME INTERACTION IN CHILDREN AGED 6-7 YEARS
Authors:   Trakia University, Stoykov Anton
Published: December 2020

This article deals with the formation of skills for tolerant communication through game interaction in children aged 5-7 years. In a theoretical aspect, the characteristics of the game interaction in the upper pre-school age and its role for development of these skills are analyzed. A special emphasis is placed onto the role of the Teacher within the game interaction as a party facilitating the process of accepting the other child as an important element of the development of the individual’s general tolerance in children.
MODEL OF JOINT GAME -BASED ACTIVITIES USING GAMING TECHNOLOGIES IN PRE-SCHOOL AGE
Authors:   Trakia University, Stoykov Anton
Published: December 2020

The article presents a model for encouraging the joint game-based activity of the children aged 5-6 years, which consists of gaming technologies focused on development of skills for effective metacommunication;skills for game interaction; communication skills. The article emphasizes on the development of communication skills ensuring the successful inclusion of the child in various game interactions.
HOW ANCIENT CAN HUMANITY BE?
Authors:   Institute of Transport Systems and Technologies of National Academy of Sciences of Ukraine, Skosar Vjacheslav
Published: December 2020

The hypothesis of the African ancestral home of humanity and the time of the appearance of man is questioned. An alternative hypothesis is proposed, according to which people began to settle from the Armenian Highlands later 34 million years ago, then they lived east of Mesopotamia, after which they came to Mesopotamia and founded Babylon ~ 10-0.6 million years ago. After ~ 0.6 million years ago, there was a resettlement of people from Babylon throughout the earth, including the group that came to Africa at the same time. These data can be verified in further research.
REGULARITIES OF POLYMER MICROCOMPOSITES CRYSTALLIZATION WHEN THEY ARE FILLED WITH COPPER MICROPARTICLES
Authors:   Institute of Engineering Thermophysics of NAS of Ukraine, Fialko Nataliia , Dinzhos Roman ,   Institute of Engineering Thermophysics of NAS of Ukraine, Meranova Nataliia ,   Institute of Engineering Thermophysics of NAS of Ukraine, Sherenkovskiy Julii ,   Institute of Engineering Thermophysics of NAS of Ukraine, Polozenko Nina ,   Institute of Engineering Thermophysics of NAS of Ukraine, Maletska Olha ,   Institute of Engineering Thermophysics of NAS of Ukraine, Popruzhuk Illia ,   National Aviation University, Valko Oleksandr ,   National Aviation University
Published: December 2020

Experimental studies to study the crystallization of polymer composites based on polyethylene, polypropylene or polycarbonate filled with copper microparticles have been performed.
STUDY OF THE DEPENDENCE OF THE CRYSTALLIZATION PROCESSES OF POLYMER MICROCOMPOSITES ON THE COOLING RATE
Authors:   Institute of Engineering Thermophysics of NAS of Ukraine, Fialko Nataliia ,   Institute of Engineering Thermophysics of NAS of Ukraine, Prokopov Viktor ,   Institute of Engineering Thermophysics of NAS of Ukraine, Sherenkovskiy Julii ,   Institute of Engineering Thermophysics of NAS of Ukraine, Meranova Nataliia ,   Institute of Engineering Thermophysics of NAS of Ukraine, Navrodska Raisa ,   Institute of Engineering Thermophysics of NAS of Ukraine, Maletska Olha ,   Institute of Engineering Thermophysics of NAS of Ukraine, Polozenko Nina ,   Institute of Engineering Thermophysics of NAS of Ukraine, Kytniak Olga ,   Institute of Engineering Thermophysics of NAS of Ukraine, Popruzhuk Illia ,   National Aviation University, Valko Oleksandr ,   National Aviation University
Published: December 2020

The analysis of the effect of the cooling rate on the main parameters of the crystallization process from the melt of composites obtained based on various matrices - polyethylene, polypropylene and polycarbonate, using copper microparticles as a filler is carried out.
ANALYSIS OF WORLD RESERVES OF ENERGY RESOURCES
Authors:   Institute of Engineering Thermophysics of NAS of Ukraine, Tymchenko Nikolay , Fialko Nataliia ,   Institute of Engineering Thermophysics of NAS of Ukraine
Published: December 2020

The data on the proven world reserves of traditional energy resources, as well an approximate timing of their exhaustion, are considered. In accordance with the forecasts of recent decades the interval of exhaustion of the main types of fuel-energy resources (coal, oil, natural gas, uranium) according to various estimates, ranges from 50 to 150 years.
USE AND PROTECTION OF WATER RESOURCES OF AZERBAIJAN
Authors:   Baku State University, Tagirov Ramiz , Zeynalova Maya ,   Baku State University
Published: December 2020

The article examines the problem of fresh water, since in terms of water supply from its own resources per capita and per 1 km2, the republic is 8 times behind Georgia, 2 times behind Armenia. Significant water consumption in Azerbaijan is caused by its arid territory with a predominance of active temperature and a lack of precipitation, which leads to intensive irrigation of crops. At the same time, artificial irrigation is used on 70% of the cultivated land.
ZERO COST EQUATION
Authors: Ishunov Vjacheslav
Published: December 2020

In economic science, the role of the initial concept is played by zero value, which is born before the very first exchange. To detect it, tools such as an analytical model of the labor process and an analytical model of the personal consumption process are needed. Thus, the sequence of searching for the basic concept of the economy is as follows: first, we dress the labor process and the process of personal consumption in an analytical form, then, using the obtained models, we derive the equation of zero value.
EVALUATION OF OWN RESERVES FUEL – ENERGY RESOURCES OF UKRAINE
Authors:   Institute of Engineering Thermophysics of NAS of Ukraine, Tymchenko Nikolay , Fialko Nataliia ,   Institute of Engineering Thermophysics of NAS of Ukraine
Published: December 2020

The data on own reserves of traditional fuel-energy resources of Ukraine are considered. The prospects for the development of nuclear energy in Ukraine as one of the directions of decarbonization for the energy sector of the economy are analyzed.
IMPROVING THE ENVIRONMENTAL PERFORMANCE OF CHIMNEYS OF BOILER PLANTS WITH HEAT RECOVERY SYSTEMS
Authors:   Institute of Engineering Thermophysics of National Academy of Sciences of Ukraine, Fialko Nataliia , Prokopov Victor ,   Institute of Engineering Thermophysics of National Academy of Sciences of Ukraine, Navrodskaia Raisa ,   Institute of Engineering Thermophysics of National Academy of Sciences of Ukraine, Shevchuk Svetlana ,   Institute of Engineering Thermophysics of National Academy of Sciences of Ukraine, Stepanova Alla ,   Institute of Engineering Thermophysics of National Academy of Sciences of Ukraine
Published: December 2020

The researches results of thermotechnical and environmental parameters of emissions from chimneys of gas-fired boiler plants equipped with systems for deep heat recovery of exhaust gas are presented. The issues of the expediency of using heat methods for preventing condensation formation in chimneys to improve their environmental friendliness are considered. These are methods of partial bypassing of boiler exhaust gases past the heat recovery equipment, predrying the exhaust gases cooled after heat recovery in heat exchangers-gas heaters and mixing dry and heated air from the boiler room air heater to these gases. The efficiency of using these methods in order to improve the environmental performance of chimneys is analyzed. A relative decrease in the maximum surface concentration of such harmful emissions as nitrogen and carbon oxides due to the use of these heat methods has been determined. Comparison of the effectiveness of the application of these methods to improve the environmental friendliness of the considered chimneys is carried out. It is shown that the proposed methods used for anticorrosion protection of chimneys of boiler plants when using heat recovery technologies with deep cooling of flue gases contribute to an increase in the environmental friendliness of these chimneys.
ANALYSIS OF FOREIGN INVESTMENTS IN THE ECONOMY OF UKRAINE: CURRENT SITUATION AND DIRECTIONS OF OPTIMIZATION
Authors:   Lviv Polytechnic National University, Viblyi Petro , Papirnyk Solomiia ,   Lviv Polytechnic National University
Published: December 2020

The article provides a detailed analysis of foreign investment in the economy of Ukraine, in particular in terms of types recommended by the methodology of the balance of payments - direct, portfolio and other investments. The main characteristics of each type of investment are highlighted and the most desirable form is highlighted given the current economic situation in the country. The dynamics of the total volume of investments of non-residents in Ukraine with an emphasis on the main crisis periods in both the world and domestic economy is studied. Particular attention is paid to the structure of incoming investment flows on the basis of the country of origin and the ratio of investments from highly developed countries and the so-called offshore zones. The most attractive sectors of the national economy for non-residents are named, and the impact of the distribution of total investments by types of economic activity on Ukraine's position in the world economic space is analyzed. A special role in this study is given to the analysis of Ukraine's position in the ranking of "Doing Business", which is compiled by the World Bank and is a kind of benchmark for investors. The main achievements of Ukraine on the way to the growth of its investment attractiveness are analyzed and the still unresolved problems are highlighted. The main directions for further structural changes in the context of optimizing the investment climate in Ukraine are presented.
INNOVATION AND MARKETING TOOLS THE MODERN AGRICULTURAL ENTERPRISES
Authors:   Stepan Gzhytskyi National University of Veterinary Medicine and Biotechnologies Lviv, Voytovych Nataliya , Polyak Yuliya ,   Stepan Gzhytskyi National University of Veterinary Medicine and Biotechnologies Lviv
Published: December 2020

The main component of innovation processes for processing enterprises of the agro-industrial complex is considered – complete engineering. The main tasks of innovation and marketing tools in the general system of activity of processing enterprises of the agro-industrial complex are highlighted. The characteristics of innovative marketing tools and their use in establishing relations of interaction between the subjects of innovation are given. Specific tools for the development and commercialization of innovative projects: crowdsourcing and crowdfunding, which are striking examples of new interactions between innovation actors. Due to the increasing role of high technologies in the economy of Ukraine, it was found that increasing the efficiency of processing enterprises of the agro-industrial complex is not possible without marketing support and the use of innovative marketing tools. It is investigated that the development of digital technologies plays a key role in providing the system of innovative tools of the marketing complex at the processing enterprises of the agro-industrial complex. Therefore, attention was paid to modern innovative tools of Internet marketing, namely, model PESO, which classifies Internet tools as: Paid – Incentives, Internet advertising; Shared – Messengers and social resources, Posting, Content; Owned – Digital property; Earned – Audience Generated, Partnership, Engagement. Based on this model, modern innovation and marketing tools for promoting products on the Internet were identified. With the help of innovative marketing tools identify promising areas to bring the potential of modern processing enterprises of the agro-industrial complex in accordance with environmental conditions.
COMPETITION IN THE CONDITIONS OF COMMODITY EXPANSION WITH DUMPED PRICES
Authors:   National Transport University, Zhelezniak Kateryna
Published: December 2020

The study examines certain aspects of finding effective ways to finding ways to develop domestic enterprises in modern conditions. The development of communication means and the expansion of trade relations with rapidly developing countries is leading to the fact that the domestic market is increasingly experiencing competition from dumped goods. At the same time, with some goods nomenclature, there is a direct expansion, which negatively affects the activities of Ukrainian enterprises and their economic strength. An analysis of scientific researches was held to identify difficulties that arise in solving problems, and possible effective ways to solve them in practice. It is recognized that the problem of competition in the context of the commodity expansion with dumped prices is still being paid insufficient attention by economists. The search and implementation of effective strategies for enterprises production management in such conditions becomes an important and necessary term for successful competition of domestic goods with imported ones. For this purpose there are some possible ways reviewed of product pricing indicators management . The terms are suggested, under which different approaches to ensuring the products competitiveness are possible in conditions of competition with the imported products with dumped prices. Cautions are also formulated when using this approaches. Different models of competition with imported goods are substantiated, that consider different supply conditions and physical characteristics of goods, such as weight or size. It is shown that the possibilities of direct competition depend on the factors that can and should be influenced by the domestic producer. Solely highlighted the possibility of using administrative means to influence the market under certain conditions. However, restrictions on their use and non-market approach limit their widespread use. The use of qualitative indicators is proposed with the reference to the author's research in this direction, to increase the competitiveness of domestic goods using a mathematical apparatus for optimizing competition strategies. The directions of further research in this direction are briefly defined.
FACTORS OF INFLUENCE ON INNOVATIVE ACTIVITY OF PORT INDUSTRY ENTERPRISES
Authors:   Odessa National Maritime University, Shyriaieva Liudmyla
Published: December 2020

In the research were considered the factors of innovative development of the enterprise and the assessment of their impact on innovation activity on the example of the enterprises in a port industry. The key problems of the crisis state of scientific and technical sphere in Ukraine are revealed, among which are the state of legal regulation of scientific-technological and innovative activity, reduction of state allocations for science and search for alternative sources of financing in this sphere, almost complete lack of demand for research results during the economic crisis, a sharp decline in investment activity in the country, the lack of state science and technology policy. Researched factors influencing the innovation activity at the enterprise level and the peculiarities of their formation for the enterprises of the port industry, including: the strategic importance of the port industry in the national economy; the presence of high capital intensity of innovation and significant risks associated with the long- term implementation process; the existence of a close relationship and the need to for harmonize the innovative activities of the port enterprises with the work of the shipping companies, shipyards, freight forwarding companies, design organizations of various forms of ownership. The main problems that limit the effective functioning of port enterprises and their innovative development in terms of economic, political, legal, organizational and social nature are described. It is proposed to consider the formation of the indicators of innovation activity of the port industry enterprises in the context of a systematic approach to the areas of analysis in terms of indicators of influencing factors with a division into general and individual. The use of the above areas of analysis and a system of the interrelated indicators allows for systematic analysis to achieve optimal efficiency of innovation products, is the basis for creating information and analytical support for forecasting and identifying patterns and trends.
DEVELOPMENT OF SOCIO-ECONOMIC SYSTEMS: FACTOR PREREQUISITES OF ORGANIZATION OF ACCOUNTING AND ANALYSIS
Authors:   State Fiscal Service University of Ukraine, Kraevsky Vladimir , Kostenko Aleksandr ,   Kiev Cooperative Institute of Business and Law, Burdega Ekaterina ,   University of State Fiscal Service of Ukraine
Published: December 2020

The article studies the development of socio-economic systems as an object of accounting and analysis. The factors determining the main trends of their transformational transformations are revealed. It is pointed out that at different stages of the transformation of socio- economic systems, it is necessary to understand the sequence of their development, leading to positive changes in the country due to the desire to form such a device that would best satisfy both the economic and social needs of society. It has been substantiated that a socio-economic system is a set of interrelated social and economic elements that form a sustainable integrity, any economic or social action in which always entails consequences associated with them. At the same time, the goals of the economic component provide for the provision of high economic efficiency of activities and, as a consequence, the activation of the development of the system, and social factors are the instrument for achieving such goals. The task of the social component is to increase the well-being of the population and improve the quality of its life, manifested in the possibility of using various social benefits. At the same time, economic processes as an object of accounting and analysis are a means of implementing these tasks. It has been proven that any socio-economic system is always characterized by a combination of two interrelated processes: functioning and development. These two components determine the substantive core of economic relations and are the object of accounting and analysis. The main disadvantages in the process of studying the transformational processes of the development of socio-economic systems: all things and phenomena are considered separately, as those that are in a state of rest or immutability; development is explained by a simple process of quantitative growth; the presence of internal contradictions within the socio-economic system is denied; the only source of development is the collision of external, i.e. exogenous factors. The transformation process should be understood as one of the temporary states of development of the socio-economic system. The latter is simultaneously a transitional stage, changes the gradual evolution and can appear in two main forms: revolutionary and reformatory. Development is an adequate response to periodically arising objective contradictions within the socio-economic system and its external environment.
IMPACT OF GOVERNMENT DEBT ON FINANCIAL SECURITY OF UKRAINE
Authors:   Kyiv National University of Technologies and Design, Pikaliuk Olena , Kovalenko Dmitry ,   Kyiv National University of Technologies and Design
Published: December 2020

One of the main criteria for economic development is the size of the public debt and its dynamics. The article considers the impact of public debt on the financial security of Ukraine. The views of scientists on the essence of public debt and financial security of the state are substantiated. An analysis of the dynamics and structure of public debt of Ukraine for 2014-2019. It is proved that one of the main criteria for economic development is the size of public debt and its dynamics. State budget deficit, attracting and using loans to cover it have led to the formation and significant growth of public debt in Ukraine. The volume of public debt indicates an increase in the debt security of the state, which is a component of financial security. Therefore, the issue of the impact of public debt on the financial security of Ukraine is becoming increasingly relevant. The constant growth and large amounts of debt make it necessary to study it, which will have a positive impact on economic processes that will ensure the stability of the financial system and enhance its security.
ACCOUNTING SYSTEM OF SMALL ENTERPRISES OF UKRAINE IN THE CONTEXT OF LEGISLATIVE CHANGES
Authors:   Dnipro National University of Railway Transport named after Academician V. Lazaryan, Toporkova Olena
Published: December 2020

The article reviews the legislative documents defining the requirements for the accounting system of domestic small business owners. The focus is on the choice of alternative accounting solutions provided by the national accounting regulations and international financial reporting standards. The role of entrepreneurship in the economic development of the state is indisputable. Harmonization of domestic legislation in accordance with European requirements and international accounting standards is an urgent need today. A coordinated and integral legal and regulatory framework will contribute to the effective development of the entrepreneurial activity. The analysis of legal and regulatory sources showed that small business owners in Ukraine can choose the form of organizing and maintaining accounting records; financial reporting; a chart of accounts for bookkeeping; a taxation system. It is established that the effectiveness of management depends on the quality of information support. Objective and reliable information concerning the financial and economic activities of the business owner in relation to past and current events performs a predictive function. Such information allows predicting the development trends of the enterprise in the future. The necessary information base can be created by an accounting system that combines a financial accounting system, a management accounting system, and a taxation system of an economic entity. The most informative source for management decisions is financial data reporting. The paper compares the legal requirements for forms of financial reporting in accordance with national accounting regulations (standards) (NP(S)AS 1 and NP(S)AS 25), as well as the international financial reporting standard for small and medium enterprises (IFRS for SMEs). Particular attention is paid to the periodicity of reporting to tax authorities and statistical authorities. It also focuses on additional accounting preferences for entrepreneurs who have the right to submit financial reporting of micro-enterprises.
ENTREPRENEURSHIP IN THE IT SPHERE OF UKRAINE: GENDER ASPECT
Authors:   Lviv Polytechnic National University, Tsapulych Anastasiia , Нalkiv Lіubov ,   Lviv Polytechnic National University
Published: December 2020

The main purpose of the article is to analyse women`s entrepreneurship in the IT sphere of Ukraine. The presence of asymmetry in the structure of the population in Ukraine is justified. The structure of employment based on gender in Ukraine is also justified. The authors describe the main factors that determine the overall employment of women. There are patriarchal stereotypes in society about the women`s labour, which are present in the modern world. The socially positive value of women's entrepreneurship is revealed. The dynamics of the development of female entrepreneurship is analysed. It is shown that the high share of women entrepreneurs does not always serve as a signal of the country's high economic development. The low share of women entrepreneurs is a signal of the institutionalized discriminatory status of women in the country. Approaches to interpreting the IT sphere are analysed. The author's understanding of the IT sphere is revealed as an activity of people that are involved to the processes of development of a computerized system, storage, processing and management of data. The authors analyze dynamics of interest of Ukraine in specializations related to information technology on the example of Lviv Polytechnic National University. It is proved that the positioning of the IT sphere as a “male sphere” is changing. Women's entrepreneurship development in IT demonstrates a positive trend in Ukraine. in IT area, the number of private entrepreneurs founded by men increased by 80.6%, women - by 216.0% during the period 2016-2020. As a result, the share of women`s private entrepreneurship in the IT sphere increased from 16% to 25% during the period 2016-2020. Based on the analysis of the share of women by positions in the IT sphere, it was found that women are more likely to work on non-technical positions related to HR, marketing and administration.
DEVELOPMENT OF THE BANKING SPHERE IN UKRAINE AS A DIGITAL ECOSYSTEM
Authors:   Vasyl’ Stus Donetsk National University, Kozlov Vadym , Leshchenko Inna ,   Vasyl’ Stus Donetsk National University
Published: December 2020

The paper is devoted to the study of the problems of the banking sector development as a digital ecosystem in Ukraine, since with the transition to “open banking”, which is now taking place in most countries of the world, the banking paradigm has changed and there is a need for its transformation based on the introduction of digital technologies. The banking sector of Ukraine is also undergoing transformation processes associated with the creation of banking ecosystems. The provisions of the PSD2 Directive do not apply to Ukraine, but in July 2019, the NBU announced the need to reform the national payment legislation, in accordance with the requirements that were reflected in the Directive, and it began to gradually introduce some of its provisions into Ukrainian legislation. In Ukraine, in comparison with other countries, the fintech market is developing at a very slow pace, which is explained, among other things, by the policy of the NBU, which does not respond quickly enough to the emergence of new fintech products/services, changes in market conditions; it conducts strict regulation of the activities of fintech startups. Moreover, the legislative acts that are in force in Ukraine make it difficult to bring innovative products/services to the market. The Fintech Ecosystem Model of Ukraine 2025, which was developed by the NBU, is based on four key elements: regulation and policy, capital, demand, and talent. These elements within the ecosystem are in a constant process of interaction and they provide support for innovation from inception to the regulation of innovative products, services, and their capitalization. On November 12, 2020, the Verkhovna Rada was presented with a draft of the Law on Payment Services (No. 4364), in the drafting of which the requirements and norms of European regulatory acts were taken into account: the Second Payment Directive (PSD2) and the E-Money Directive (EMD). With the adoption of this law, it will be possible to resolve a number of issues related to the development of banking ecosystems in Ukraine.
SERVICE AS A KEY TO EFFECTIVE ACTIVITIES OF THE RESTAURANT INDUSTRY
Authors:   Mukachevo State University, Stehnei Marianna , Goblyk-Markovych Nadiia ,   Mukachevo State University
Published: December 2020

The article is devoted to the topical issue of increasing the efficiency of restaurant enterprises through service and improving service. The article reveals the theoretical aspects of the concept of hospitality and service. Features of services in the sphere of restaurant business and their distinctive characteristics have been unraveled. It has been revealed that the service component of the product of restaurant business has such features as: high level of uncertainty of the result at the time of purchase; production, provision and consumption of services occurs simultaneously; the service cannot be saved; its intangible component is inseparable from the consumer. The article examines the specifics of the service in the restaurant business, where special attention is paid to the justification of its place in the system of modern tools of market management and marketing of the restaurant industry. It is determined that one of the newest marketing tools used in restaurants is the process. In the restaurant business, the process includes management style, division of responsibilities, service, cooking technology, food presentation and more. The content of the service components has further been formed and disclosed. It is proved that to improve the level of service it is necessary to focus on working with staff in the following areas: the level of professional and communicative competence, personal growth and motivation, internal collective climate. The influence of these components of the service on the activity of restaurant enterprises has been substantiated. The practical aspects of application of separate innovative directions of activity of establishments of restaurant economy were also defined. In particular, the expediency of introduction of such products as a rule "SEC ryle", "Open Table" and innovative tendencies of "open" kitchen, "visibility" and proximity of restaurant to the client, "hidden guest" etc. is proved.
THE USE OF INFORMATION TECHNOLOGY TO IMPROVE THE EFFECTIVENESS OF MANAGEMENT CONTROL
Authors:   Kremenchuk Mykhailo Ostrohradskyi National University, Sukhomlyn Larysa , Murashko Olena ,   State Higher Educational Institution “Kyiv National Economic University named after Vadym Hetman”
Published: December 2020

The article examines the features of the use of information technology to improve the effectiveness of management control. The expediency of introduction of information technologies at the enterprise has been substantiated in order to provide the operational information management for making effective management decisions. The content of the information system and information technology is disclosed. The main tasks facing the management of the enterprise are considered, the effective solution of which is ensured by the introduction of an information system and information technology. The main stages of accounting automation are highlighted (spreadsheets, accounting programs with the ability to maintain various types of accounting in them, programs written on their own, specialized programs for various types of accounting, ERP systems). The features of the classification characteristics of software for automating the accounting system at domestic enterprises, depending on their size, are highlighted. The basic requirements for the rational choice of software are systematized, taking into account the peculiarities of the activity of a particular enterprise. The main advantages and benefits received by the company that uses information technologies in accounting are substantiated. The characteristics of the main software products used by managers of different management levels in order to strengthen management control are given and their comparative analysis is carried out. The article describes mobile applications, which are a new direction of modern ERP software and are used in mobile accounting of finance and documentation in order to optimize the financial management process ("Financisto", "Toshl", "Money", "BilliBox", "DebtControl", "BillMinder "and others) and justified the expediency of their use to optimize the process of management control.
ANALYSIS OF SYSTEMATICALLY IMPORTANT BANKS OF UKRAINE
Authors:   Kryvyi Rih National University, Korolenko Rita , Ukhova Iryna ,   Kryvyi Rih National University
Published: December 2020

The article considers the key performance indicators of systemically important banks of Ukraine, which are the main players in the banking sector of Ukraine. It is established the contribution of SIB to the domestic BSU is 82,45% of assets, 83,77% of liabilities, 73,36% of equity, 86,14% of profit of BSU in 2019. Emphasis is placed on the fact that the BSU has a law «80-20, 20-80»: 14 SIBU (18,67%) of system participants generates 82,45% of the resources of the entire BSU. These financial institutions have a significant impact on the overall result of the BSU and they are systemically important. The problems of functioning of domestic systemically important banks are considered and it is revealed that these institutions have similar problems, which can be defined as follows: slowdown of bank lending of systemically important banks of Ukraine; a significant share of bad debts on the balance sheets; imbalance of the indicator «loans-deposits» (LDR); tendency of low values of profitability of deposits of systemically important banks of Ukraine; the share of the authorized capital of SIB exceeds 60% of the own capital (unprofitable activity of banks due to excessive amount of toxic loans, dependence on owners' funds); nationalization of the banking sector and inefficient management of state SIB. General recommendations are provided for solving these problems: it is necessary to ensure changes in the legislative field of regulation of banks of this group at the state level (for example, the NBU's introduction of monthly financial stability reporting) and improve the management of the banking institutions themselves (for example, optimize loan portfolios, form a strategy for managing systemic risks before the onset of the crisis, the implementation of the «sports interest» method to deal with problem debts).
DIRECTIONS FOR DEVELOPMENT OF ANTI-CRISIS FINANCIAL MANAGEMENT
Authors:   Bogdan Khmelnitsky Melitopol State Pedagogical University, Iarova Liubov
Published: December 2020

For continuous performance, enterprises should not only take into account potential risks and existing negative factors, but also develop methods and principles that allow timely and flexible response to crisis occurrences, as well as determine the recovery stages in an already deteriorated financial condition. Given tasks are solved by anti-crisis financial management, designed to increase the efficiency of enterprise management and facilitate the equalization or improvement of an economic entity’s financial stability, therefore, the directions of its development are a rather relevant topic in a market economy. The article examines the theoretical foundations of anti-crisis financial management, the main factors affecting the emergence of a crisis state at an enterprise, discusses the need for its development, and provides factors that determine the effectiveness of the implemented anti-crisis policy. Identifying the need to improve anti-crisis financial management and decision-making on its implementation are accompanied by an analysis that takes into consideration possible risks and costs, which determines the expected effect. The author generalizes and indicates the main principles and stages of anti- crisis management.
FORMATION OF CORPORATE CULTURE OF MEDIA ENTERPRISES
Authors:   Kyiv National University of Technologies and Design, Oleshko Anna , Basarab Olena ,   Kyiv National University of Technologies and Design
Published: December 2020

The article identifies specific features and suggests areas for improving the corporate culture of media enterprises. Dynamic changes in the economy due to digitalization require a revision of existing organizational forms and methods of management and the formation of a qualitatively new corporate culture at all hierarchical levels. The difficulty of solving this problem is the need to eliminate the negative elements in the Ukrainian corporate culture while adapting the development strategies of organizations to new economic conditions. The specifics of the formation of corporate culture of the media company is its special role, which is to implement the information product in order to obtain economic benefits and meet the social and communication needs of different segments of society. The article proposes changes in the organizational structure of media companies by creating a department for internal corporate communications in order to form a corporate culture that can increase the competitiveness of the company and form its positive image in the media space. This will form a highquality information support for internal communication of the enterprise, increase employee motivation and effectiveness of control over their work. The formation of a qualitatively new corporate culture of media enterprises also involves the transformation of the management system taking into account the need to focus on the use of creative work, increasing the level of knowledge, digital competencies, skills and professionalism, observance of system values of society. Ultimately, the formation of an effective corporate culture will have a positive impact on the process of creating quality information products
INTERACTION OF THE NATIONAL ECONOMY OF UKRAINE WITH INTERNATIONAL CREDIT AND FINANCIAL ORGANIZATIONS
Authors:   National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute”, Voitko Serhii , Borodinova Yuliia ,   National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute”
Published: December 2020

The article examines the interaction of the national economy of Ukraine with international credit and financial organizations, evaluates the positive and negative consequences and identifies possible areas for further cooperation. The role of international credit and financial organizations in the development of the global economy is analyzed. Today, international financial institutions have taken a leading place among institutions that provide financial support and contribute to the implementation of necessary reforms aimed at developing enterprises in various sectors of the economy and strengthening the country's financial sector as a whole. The importance of cooperation between Ukraine and international financial institutions for the development of the country's economy has been determined. The problems and directions of development of cooperation with leading credit and financial organizations in modern conditions are identified. Despite the presence of certain shortcomings, cooperation between Ukraine and international credit and financial organizations will continue in the future.
OVERCOMING STAGNATION PROCESSES BY TOUR ENTERPRISES BY DIVERSIFICATION OF THEIR DIRECTIONS OF ACTIVITY
Authors:   O.M. Beketov National University of Urban Economy in Kharkiv, Svitlychna Vіktorіya , Kravtsova Sofiya ,   O.M. Beketov National University of Urban Economy in Kharkiv
Published: December 2020

The issues of modern aspects of the functioning of the tourist sphere of the world and Ukraine are investigated. The factors of the negative impact of the Covid pandemic on the tourism industry are revealed. The aim of the work is to study measures to ensure anti-epidemiological stability and full functioning of the tourism sector under the influence of a rapidly changing and unpredictable global situation. The authors of the article state that the Covid pandemic has hit the tourism industry. According to experts, the current crisis in tourism can rightfully be considered the most difficult in history. The authors emphasize that the domestic tourism business is in dire need of government support. The projected global economic recession, a general decline in the welfare of our compatriots, and, consequently, their minimization of spending on recreation, in aggregate, may have an even more destructive effect on the tourism sector. The UNWTO measures to mitigate the Covid pandemic in the tourism sector have been investigated. The content of the activities of the All-Ukrainian Federation of Employers in the field of tourism is disclosed in relation to preventing the complete stagnation of the tourism sector. The emphasis is on the formation of a new information society, digitalization of tourism. The article emphasizes that the tourism industry has to adapt to significant changes in consumer requirements, as well as adapt to rapidly changing epidemiological circumstances. In order to prevent a complete collapse, the tourism business must flexibly transform, ensuring its functioning and overcoming crisis phenomena. The article proposes the main transformational changes in the tourism industry, necessary to ensure the functioning and overcoming the crisis. The authors emphasize that today there is no doubt about the need to intensify the processes and measures to overcome the harmful effects of the pandemic on the tourism sector of the domestic economy. Based on the main priority - safe operation, the tourism industry should actively open up new opportunities for its activities in order to achieve stabilization of its activities and prepare for successful functioning in the post-quarantine period.
CURRENT ASSETS PLANNING AS AN INDICATOR OF FINANCIAL COMPETITIVENESS OF TRADE ENTERPRISE
Authors:   Kyiv National University of Trade and Economics, Blakyta Hanna
Published: December 2020

The article substantiates the features of current assets of trade enterprises. It is determined that the main source of development and efficiency of trade enterprises is the ability to optimize the process of selling goods, which has a close relationship with current assets. The modern method of calculating the planned volume and structure of current assets is characterized, which is based on the application of the method of coefficients, which allows the use of a correction factor that shows the projected changes in the functioning of current assets. In addition to calculating the planned indicator of current assets using the method of coefficients, it is proposed to determine the planned indicators of current assets of the enterprise in terms of their types, which will provide a more extensive analysis of the effectiveness of current assets management. It is determined that the current assets of the enterprise affect a wide range of indicators and characteristics of the enterprise, in particular on liquidity, solvency, financial stability and so on. In the conditions of intensive emergence of all new crisis phenomena in the country's economy, which causes the deterioration of the financial condition of domestic enterprises, the driving force of development of such enterprises and maintenance of their financial capacity was identified. Since current assets are the main element of resource provision of current activities, as well as taking into account their role in calculating the main indicators that characterize both the operational and financial performance of the enterprise, the relationship between planning current assets of the enterprise and the level of financial competitiveness. An integrated method of assessing financial competitiveness, based on the use of a number of coefficients based on current assets, is substantiated.
INTRODUCTION OF THE E-HRYVNIA AS AN INNOVATIVE PAYMENT INSTRUMENT
Authors:   Kyiv National Economics University named after Vadym Hetman, Bugay Nadia , Skuratovskaya Anastasia ,   Kyiv National Economics University named after Vadym Hetman
Published: December 2020

In the last three decades, Information Technology has evolved so much that it has formed its own personal world. And this world could not do without its own means of payment – electronic money and an electronic economy appeared. In fact, they are not money, and therefore represent an alternative, a way of exchange without direct use of credit money. Convenience, cheapness and a number of other advantages of their use have firmly established them in the market. Since in the modern world, the recovery of the economy of any highly developed state is impossible without an effective and modern system of money circulation, so every year electronic money occupies a large share in the total money circulation, thereby displacing cash. In the age of Information Technology, the role of the electronic money circulation system is considerable. Due to the difficult geopolitical situation in the world, it is necessary to develop its own payment system. The payment system is an integral component of the financial and economic integrity of any state, and, in particular, the domestic payment system is designed to ensure the turnover of funds, manage the single currency supply, regulate the hryvnia exchange rate and underestimate the price of settlement services. In modern conditions, it should be closely interrelated with all elements of economic activity, exist in a strategically important way that carries out reliable and clear implementation of financial transactions. The payment system must have certain advantages, namely: accessibility, ease of use, efficiency, prospects for opening an electronic account, security and reliability. So, the role of the payment system in a market economy is defined as important and relevant in terms of its function, namely, ensuring an unpretentious and prompt transfer of funds to the need for stability of economic turnover and economic growth of our state. This article describes certain modern features of the development of a highly efficient system of money circulation and the use of modern payment mechanisms, where one of the most promising elements in this area is electronic money, highlights the main problematic issues of a theoretical and practical nature. This determines the urgency of the problem of development and improvement of the payment system in Ukraine.