bluuebunny/crossref_metadata_2025 huggingface dataset:
Development of haploids in the winter bread wheat anthers
Authors: Kalinina N. V.
Published: December 2021

In the modern world, the use of isolated anther cultivation technology is currently an integral part of the wheat breeding process. The development of haploids in the winter bread wheat anthers will allow obtaining new forms of wheat in the shortest possible time and without large areas. The purpose of the current study was to estimate the F3 winter bread wheat hybrids according to the anthers’ sensitivity to androgenesis and plant regeneration in vitro and to identify the factors affecting the yield of haploid production. There has been studied the ability to androgenesis in vitro in the anthers of four winter bread wheat hybrids of intensive and semi-intensive type of the FSBSI “ARC “Donskoy”. There has been assessed the role of the mineral composition of three induction nutrient media N6, W14 and NPB-99. There has been established a correlation between the main stages of development of haploids and a genotype. The highest regeneration rate of green plants was obtained in the sample F3 623 of intensive type (3.3%). The most suitable medium for androgenesis of the winter bread wheat anthers in vitro is NPB-99. Since the genotype F3 623 of intensive type demonstrated high values of haploid production capacity, it could be successfully used in breeding programs for the rapid production of homozygous wheat anther lines in vitro. Using two-way analysis of variance, there has been identified a correlation between the effects of a genotype, nutrient medium and their interaction with the main parameters of haploid formation in winter wheat. The formation of embryogenic structures is mainly associated with the effect of a genotype (46.52%). The proportion of the nutrient composition of the medium was low (1.82%), and the correlation factor was 2.1%. The genotype had the greatest effect on the indicator of the regenerants’ number. The nutrient medium had little effect. Regarding the regeneration of green plants, which is the main indicator of the haploid production, the share of a genotype effect was the largest (47.32%). The contribution of the medium and the correlation of factors were less important, but statistically significant.
Leaf surface index as an indicator of moisture responsiveness and drought resistance of winter bread wheat samples
Authors: Gaze V. L. , Golubova V. A. , Lobunskaya I. A.
Published: December 2021

The growth and productivity of drought-prone varieties are strongly influenced by the chlorophyll pigment content and the development of plants’ foliage. The current climate changing, characterized by long no-rain periods followed by short intense rainfalls, is forcing plants to adopt different strategies to cope with drought. The purpose of the current study is to estimate the effect of growing conditions on the indicators of the total leaf area, leaf surface index (LSI) of sowing, the concentration of chlorophylls (Chl) in the leaves and the yield of winter wheat, depending on the value of their moisture supply. There have been established that the leaf surface index change and the preservation of chlorophyll pigment in foliage during the vegetation period is closely related to plants’ drought resistance, soil moisture reserve and a genotype. Under conditions of insufficient moisture supply, the maximum values of the leaf surface index in the heading phase were formed by the varieties ‘Krasa Dona’ (5.99 r.u) and ‘Etyud’ (2.49 r.u.). The highest content of chlorophyll pigment, both in the heading phase and in the flowering phase, was identified in the varieties ‘Krasa Dona’ (3.7; 3.0 mg/100 g of raw material), ‘Etyud’ (3.4; 3.2 mg/100 g of raw material) and ‘Volny Don’ (3.2; 3.0 mg/100 g of raw material), respectively. Acording to the value of productivity, the reliably standard variety ‘Don 107’ has exceeded the varieties ‘Etyud’, ‘Krasa Dona’, ‘Asket’, ‘Volny Don’.
Creation and evaluation of the source material for the selection of erectoid forms of corn
Authors:   Uman national university of horticulture, Belokur Yu. V. , Ryabovol L. O.
Published: December 2021

Scientific publications of domestic and foreign scientists are analyzed, new approaches to solving the problem of obtaining the original breeding material of corn are identified. The necessity of creation of lines and hybrids of culture with erectile arrangement of a leaf plate is substantiated. It is confirmed that the primary task of the selection process is to group the collection of samples and obtain starting materials for heterosis selection, in particular, on the basis of CSF. To expand genetic diversity and reduce the period of creation of the original forms, it is advisable to use biotechnological methods. Stable production of corn grain is possible in the presence of hybrids with high potential productivity, resistance to pests, diseases, unfavorable environmental factors that meet the modern requirements of intensive technology. A clear understanding of the improved morphological and physiological type of plants and the elucidation of the biological reasons that limit their productivity in certain environmental conditions, contribute to an increase in the efficiency of using corn hybrids and the profitability of agricultural production. When creating hybrids, it is critical to select the parent components that will ensure their high performance. To conduct heterotic selection, the presence of homozygous lines is necessary. Currently, in order to achieve significant success in maize breeding, great attention must be paid to the creation of new starting material with a wide genetic diversity and in particular with an erectoid placement of the leaf plate. The necessity of creating lines and hybrids of culture with erectoid placement of the leaf plate is substantiated. It was confirmed that the primary task of the breeding process is grouping the collection of samples and obtaining initial materials for conducting heterotic breeding, in particular, based on CMS. To expand genetic diversity and shorten the period for creating initial forms, it is advisable to use biotechnological methods.
Biomorphological features of floribunda roses leaves and their importance for ornamental gardening
Authors:   Uman national university of horticulture, Brovdi A. A. , Polishchuk V. V.
Published: December 2021

The results of morphometric analysis of the leaves in floribunda roses varieties, such as Pomponella, Lovely Green, Carmagnola, Arthur Bell, Lilli Marleen, Westpoint, Minerva, Novalis, Goldelse, Rotkappchen, Friesia, Lavaglut, Iceberg, Santa Monika, Mathias, Bella Rosa, Cream Abundance, Hans Gonewein, Let's Celebrate and Gebruder Grimm, which have different origins and differ significantly in morphological and decorative characteristics are presented. The studies were conducted during 2018–2021 on the experimental plots of the Department of Landscape Gardening of Uman National University of Horticulture according to the generally accepted method. The description of the morphological traits of the varieties was carried out by the method of visual assessment using measurements and calculations. As a result of the research, it was found that the studied genotypes significantly differ in the biometric parameters of the compound leaf, features of the surface of leaf blades, their shape and size. The highest leaf blades areas were noted in the varieties Novalis 15.1 сm2, Rotkappchen 12.0 cm2 and Pomponella 11.8 cm2. The lowest biometric traits of the leaf were recorded in the varieties Santa Monika, whose compound leaf length is 9.2 cm, Mathias 9.1 cm, Bella Rosa 10.8 cm and Cream Abundance 9.8 cm. The size of the leaf, its shape, color and gloss, are important for the overall impression of the planting object and determine the decorative value of the respective variety. Of all the varieties, Westpoint, Rotkappchen, Hans Gonewein, and Gebruder Grimm have the glossiest leaves. The bright shine together with dark green color of the leaves of these varieties make their bushes more expressive and bright and, therefore, more attractive for use in ornamental gardening. The results of the study are of practical importance, since they make it possible to select varieties that are valuable for ornamental gardening, not only in decorativeness of the flower, but also in the characteristics of their leaf appearance.
Productivity of heterotic of sugar corn hybrids with FAO 280–290 of Right-Bank Forest-Steppe
Authors:   Uman national university of horticulture, Makarchuk М. О.
Published: December 2021

Change in climatic conditions are is reality the reality of our days. She is accompanied by an increase in air temperature and changes in precipitation. However, in such conditions it is necessary to have sweet corn hybrids that will provide high yields. The spread of sweet corn hybrids is due to the use of its freshly cooked products in the summer. However, the demand for products is constantly increasing for both frozen and canned corn. Therefore, the main guarantee of obtaining a future harvest is the correct choice of a hybrid for cultivation, taking into account soil and сlimatiс conditions. The tests were conducted in the experimental field of Uman NUH in the conditions of the Right-Bank Forest-Steppe in 2021. New maize hybrids (obtained from maternal lines with different mutant genes) were used as test material. Number of studied hybrids – 4. Hybrid Spokusa was used as a standard. During the entire growing season, they were examined for the duration of the growing season and a number of morphological characteristics such as plant height and attachment height of the productive ear. The above listed signs are precisely the genetic feature of the hybrids and their response to changes in air temperature and precipitation. Our research made it possible to isolate a hybrid of corn 1290 (subject to the presence of su1se1 genes in the hybrid genotype), which is attributed to the middle-early ripeness group, and is also characterized by an average plant height of 220 cm and an average ear attachment height permissible for mechanized harvesting – 60 cm. seed productivity at the level of 4.9 t/ha and is characterized by high resistance to damage by corn motile.
Creation of the bank of breeding material of winter rye in vitro
Authors:   Uman national university of horticulture, Ryabovol L. O. , Ryabovol Ya. S. , Diordiieva I. P.
Published: December 2021

Аn important issue of the selection process is the preservation of the source and obtained material, especially cross-pollinated crops, which significantly lose their viability by inbreeding. Creating a bank of genetic resources using biotechnological methods will effectively solve this problem. The aim of the work was to determine the conditions for the formation of a genetic bank of valuable winter rye materials with changes in temperature and modeling of the nutrient medium for long-term disposal of cloned plants and the use of active collection of original and created forms in the selection process. To deposit the clones, a nutrient medium, which included macro- and microelements according to the Murashige-Skuga medium was used. The nutrient substrate modified with cytokinins and carbohydrates. The clones in culture rooms at a temperature of 6–12 °С and low light intensity (2 kLk) were stored. In the course of research the conditions of creation of an active collection of plants of winter rye with use of temperature restriction and modification of a nutrient medium are defined. A consistent technological scheme for the conversion of plant material into a state of relative anabiosis has been developed. It is proved that the optimal storage temperature for samples is 6 °С. Survival of plants at the specified temperature regime after 12 months of deposition on average by genotypes at the level of 78,2 % was recorded. Modification of the nutrient medium with agar-agar at a concentration of 12,0 g/l increases the proportion of viable clones to 81,3 %, and the introduction into the substrate of an increased concentration of growth regulators, in particular 6-BAP (2,0 mg/l) and sucrose 40,0 g/l and a gradual decrease in temperature to 10 °С prolongs the period of deposition of cloned plants without changing the substrate and the shelf life of breeding material in isolated crops. Using of biotechnological methods for the preservation and reproduction of valuable material intensifies the selection process of obtaining initial samples of winter rye.
Significance of varieties in technology of growing parsley
Authors:   Uman national university of horticulture, Ketskalo V. V. , Ternavskyi A. G. , Polischuk Т. V.
Published: December 2021

In order to obtain a significant level of parsley yield in the Right-Bank Forest-Steppe of Ukraine, it is necessary to select varieties in accordance with soil and climatic conditions of cultivation. The comparative estimation of productivity of grades of parsley of sheet foreign selection in the specified conditions is carried out. The results of phenological observations of plant development, their biometric parameters depending on the genetic features are presented. The possibility of growing the studied varieties of leaf parsley of foreign selection in the conditions of the Right-Bank Forest-Steppe of Ukraine has been established. From the presence of mass shoots to the last harvest, the studied varieties had a growing season of 128–155 days. The first harvest was carried out 61–74 days after the mass germination. Aromatic and Vega varieties proved to be faster growing. The leaf mass of Orpheus and Fest was slightly slower. Vega and Orpheus plants had the lowest height – 23.6 cm and 25.4 cm, respectively. The next to increase the height of the leaf rosette was the Fest variety, whose plants reached 33.9 cm. The plants of the Pione variety were 35.1 cm high. The highest plant height in the experiment was Argon and Aromatnaya – 36.2 cm and 36.4 cm, respectively. Vega and Orpheus plants had the lowest productivity – 114 g and 160 g, respectively. The next variety as the productivity of the plant increased was the variety Argon with an index of 195 g. The plants of the control variety Aromatnaya had a productivity of 227 g. The plants of the varieties Fest and Pione had the highest productivity – 253 g and 255 g, respectively. The total yield of parsley leaf mass in the experiment averaged 5.01–10.20 kg/m2. Vega was the lowest and Fest and Pione the lowest.
Agroeconomic prospects for the use of nitrogen fertilizers for field crops
Authors:   Uman national university of horticulture, Gospodarenko G. M. , Cherno O. D. , Martynyuk A. T.
Published: December 2021

The issues of recoupment of nitrogen fertilizers are considered, since they determine the need for fertilizers and the agro-economic efficiency of their use. It is shown that the payback of fertilizers is a complex value and not constant in different crops. The increase in yield from fertilizers in kind is taken on the basis of field experiments with fertilizers carried out on podzolized chernozem of the opita field of the Uman NUS. The cost of an increase in the yield from the use of nitrogen fertilizers was determined by the average actual sales prices of products prevailing on the market through various sales channels in the 6th quarter of 2021. Additional costs included: the cost of fertilizers, a margin for their delivery to the farm, the cost of using it on the farm and collecting increase in yield from nitrogen fertilizers. The cost of ammonium nitrate was taken at UAH 24,000 / t with the addition of a margin for their delivery to the farm. The costs of using fertilizers on the farm and collecting an increase in yield were set calculated according to the accepted standards. The difference between the value of the yield increase (PU) and additional costs (AD) gives the net income received from the use of fertilizers. The ratio of the cost of increasing the yield to additional costs shows their payback. On the basis of comparing the indicators of PU and DZ, the boundaries of the economic efficiency of the use of fertilizers were determined: PU> DZ (general expression of the task). We also calculated the minimum required increase in yield from fertilizers and the limits of price increases for nitrogen fertilizers. It has been established that at a price of ammonium nitrate of UAH 24,000 / t and the cost of its use in optimal doses for field crops against the background of a balanced phosphorus-potassium nutrition, the cost of an increase in yield is 3075–47894 UAH/ha. Payback of 1 kg a.c. nitrogen fertilization varies in a wide range – from 3.0 to 217.3 hryvnyas, depending on the crop. The limit of the unprofitable price per unit of the active substance of nitrogen fertilizers at the optimal application rate depends on the crop and is in the range of UAH 76.5–219.0 /ha. With the current disparity in prices for crop products and ammonium nitrate (24,000 UAH/t), its use is profitable, which is explained by the low ability of podzolized chernozem to provide plants with nitrogen, biological requirements of crops for this food element and technologies for their cultivation. Key words: nitrogen fertilizers, agricultural crops, fertilizer recoupment, loss threshold, price increase limit.
Strategic analysis of the external environment is the basis for determining the strategic direction of the development of business structures
Authors:   Uman national university of horticulture, Blenda N. , Koroteev M. , Sokovnina D. , Sokoliuk S. , Zharun O.
Published: December 2021

The essence and significance of strategic analysis in the process of determining the strategic direction of enterprise development are considered. Approaches to the implementation of strategic analysis of the external environment are studied, the tools and methods of its implementation are determined. It is established that the main methods of assessing the impact of environmental factors are PEST-analysis and SWOT analysis. The purpose of PEST-analysis is to determine the impact of political, legal, economic, socio-cultural, and technological aspects of the environment, which allows identifying environmental factors that most affect the activities of business structures, as well as to predict favorable or threatening dynamics of their impact. Given the globalization of society, deepening and exacerbation of global problems, it is proposed to supplement the matrix of PEST-analysis of macro-environmental factors with the block "Global Problems" which covers economic, energy, demographic, social, environmental, and other spheres of human existence to change the factors of the external environment form the corresponding changes in the internal environment. The PEST-analysis itself allows for the development of the factors of the new middle, as it infuses the most into the scope of the household structures, and also transfers it to the more friendly and threatens the dynamism with the inflow of the cich factors. Protest, then, it means, that the globalization of the suspension and the diagnosis of global problems of the people is fueled by the correlation of the efficiency of all social and economic systems. Therefore, it is important to add the PEST-analysis matrix with the “Global Problems / Global Problems” block, which inject me into the singing world, and start the development of all officials of the new middle middle class, right into the middle of the earth.
Logistic approaches to the organization of sales activities of the enterprise
Authors: Chernychko T. , Rybchak V. , Chernychko S.
Published: December 2021

The competitive position of enterprises in today's market depends on their ability to ensure the availability of goods to consumers and the level of quality of their sales activities. The article outlines the peculiarities of logistics approaches to the sales activities of the enterprise from the standpoint of the organization of sweat processes. The purpose of the article is to develop a theory and develop principles of flow organization of sales activities of the enterprise. The methodological basis is the integrated use of ontological and epistemological approaches, general scientific and special methods of scientific knowledge, as well as the provisions of modern concepts of logistics. The use of the flow organization of sales activities of the enterprise is based on the formation of a logistics chain and a single integrated system of flows – a set of objects connected in a certain way, moving in space and time and adapted to quantitative and qualitative transformations. The principles and criteria for evaluating the innovativeness of the flow organization of sales activities of the enterprise are substantiated. It is substantiated that innovation in modeling the flow organization of sales activities of the enterprise is manifested as follows: a minimum of total logistics costs; maximum value added at existing costs; elasticity of the logistics system, ie rapid adaptation to changes in the environment; consistency of resource (input) and information flows; total quality management. It is concluded that the application of logistics approaches to the organization of sales activities of the enterprise provides a holistic model of enterprise management, creates prerequisites for its economic development, increase sales based on accelerating material, information, resource and other flows, optimizing overall costs for a given level of customer service. Activation of basic factors of product competitiveness in the market.
Econometric approaches to forecasting financial support of socio-economic development of the region
Authors:   Uman national university of horticulture, Ulanchuk V. , Zharun E. , Korotieiev N. , Nepochatenko A. , Sokoliuk S.
Published: December 2021

In the given article it is noted that the level of forecasting of processes of social development is determined by the efficiency of planning and management of economy and other spheres. Social and economic forecasting of basic trends of social development allows use of special calculation and logic methods, giving the opportunity to determine parameters of functioning of separate elements of productive forces in their interrelation and interdependence. At the current stage of regional development of the state, the forecasting of the management of social-economic processes in the region is urgent, and the need for their improvement in order to obtain effective tools for determining the main guidelines and directions of regional policy. Predictions that include scientific justification should be central to the planned decisions of state authorities and the implementation of social-economic policies in the region, to determine the main directions of its future development, place and role in the national economy. The process of forming a modern system of forecasting regional development in Ukraine took place under conditions of a large-scale state transformation and reorganization. The change in the political regime and reform of the Ukrainian economy, which began in the 1990s, led to the inversion of the role of the territory in the system of public administration. Regions that previously had very limited rights in the agricultural sector, received the right to make political, economic, social, cultural and other decisions on their own. Economic forecasting is necessary for determining ways of society development and economic resources which provide its achievement, for revealing most likely and economically efficient variants of long-term, medium term and current plans, grounding main directions of economic and technical politics, forecasting the consequences of the made decisions and measures taken at present. Application of econometric models in economics gives the opportunity to distinguish and formally describe the most significant, the most essential relations of economic variables and objects, as well as to get new knowledge about the object in the inductive way. In such model, in the simplified form, by many assumptions, the main dependence between economic indicators is determined.
Counteraction to misfeasance in taxation as a defense mechanism in the issue of tax fairness
Authors:   Uman national university of horticulture, Bechko P. K. , Bondаrenko N. V. , Lysa N. V. , Shumylo T. V.
Published: December 2021

The issue of counteraction to misfeasance in taxation as a defense mechanism of tax fairness is researched in the paper. The main objective of the state tax policy is determined that consists of the creation of a mechanism capable of counteracting misfeasance in taxation. It has been established that the state authorities should define clear, available and proper mechanisms that prevent misfeasance of taxation which violate the principles of taxation fairness. It is stated that the main security feature of fair taxation is monitoring and auditing activities, which considered as efficient measures. It was determined that completely new; previously unknown concepts and institutions related to counteracting misfeasance in taxation were introduced into the national tax legislation. The system for on-site inspections was also revised and the concept of the planned monitoring system was developed, which defines the criteria for tax risks, according to which audits are carried out and taxpayers are selected the field tax audits are planned for. These measures are aimed not only at increasing the effectiveness of monitoring work, but also at protection and promotion of conscientious taxpayers’ rights. The application of a simplified taxation system is indicated, as experience of reality shows, it allows not only to achieve a legal reduction in the tax burden, but also to use a special tax regime for illegal minimization of the tax burden on business. It is established that a key for increasing the efficiency of counteraction to misfeasance in taxation by taxpayers is the development of a tax monitoring methodology capable of identifying tax risk zones that indicate the use of taxpayers' schemes for their payment evasion. It is determined that the misfeasance by taxpayer has negative impact on national tax system. Such activity definitely violates the concept of taxation fairness as it is aimed at creating an illegal reduction in the tax burden. A number of measures have been identified in the Tax Code of Ukraine that can increase the effectiveness of counteraction to misfeasance in taxation.
Methodological principles of verification of the concept of "competition": microeconomic aspect
Authors:   Uman national university of horticulture, Burliai A. , Burliai O. , Revutska А. , Ivanenko O.
Published: December 2021

Competition and competitiveness issues are extremely topical at the present stage. However, the role of price and non-price competition in enterprises has not been sufficiently studied and requires a more detailed study, which was the purpose of the article. It has been established that the first theories of competition were formulated at the turn of the 17th and 18th centuries and since then have been constantly undergoing various modifications. Given the evolution of the concept of "competition", it can be defined as a set of activities carried out by market participants to achieve their goals and consist in the integration of various instruments of competition - the provision of additional services by joining the offer of related services; formation of attractive prices by differentiating the forms and terms of payment; improving the forms and channels of product sales, customer service, improving communication through prompt and reliable information. The importance of dividing competition into price and non-price competition has been proven. Price competition. This is a kind of struggle with competitors by reducing the price of goods. Non-price competition offers more progressive and modern methods. These include isolating their products from similar competitors' products, introducing special features, expanding the range of products, improving quality, increasing advertising and warranty costs. Non-price competition allows you to focus on progress and drive sales without price fluctuations. Non-price competition indicates a higher level of quality of interactions in the market. The main advantages and disadvantages of non-price competition are determined. Thus, we can conclude that competition is an integral part of the market. The concept of competition has changed with the development of society, various economic trends and schools have contributed to this concept. From the point of view of microeconomics, it is important to divide competition into price and non-price, the use of which contributes to the increase in the efficiency of entrepreneurial activity.
Formation of the investment market in Ukraine
Authors:   Uman national university of horticulture, Prokopchuk О. T . , Malyovanyi M. I. , Tsymbalyuk Yu. A.
Published: December 2021

A necessary condition for the development of the economy is an increase in the investment activity of investors in the country, an increase in investment resources and their effective use. Therefore, the study of trends in the development of the investment market is relevant and of great practical importance. Specifically, investments form production potential on the latest scientific and technical basis and determine the competitive positions of states in world markets. The study of the formation of the investment market in Ukraine made it possible to form the following conclusions:  the total volume of foreign direct investment in Ukraine in 2020 amounted to $ 453 million. USA, which is 14 times less than in 2010;  the study of the geographical structure of foreign investment made it possible to determine that in 2020, 453 million dollars were invested in the Ukrainian economy by direct foreign investors from more than 76 countries of the world. US direct investment It should be noted that the main investing countries include Cyprus – 31.1 %, the Netherlands – 20.2 %, the UK – 6.1 %, Switzerland – 6.0 %, Germany – 4.6 %, Austria – 3.3 %;  analysis of the distribution of foreign direct investment in the context of sectors of the economy in Ukraine made it possible to note that the greatest interest among foreign investors in 2020 was aroused by industry - 180.35 million dollars. USA, that is, 39.8 %. The leading spheres of economic activity in terms of the development of direct investments in 2020 remain: wholesale and retail trade, repair of motor vehicles and motorcycles – 106.9 million dollars. The United States, accounting for 23.6 %; financial and insurance activities – $ 96.9 million, which is 21.4 %. Thus, Ukraine remains attractive for investments and is not aloof from world processes, is sufficiently integrated into the world economy and the violation of macrostability in foreign markets has its echo in Ukraine. Thus, the investment market is a rather complex phenomenon, with its own internal structural structure, which is sensitive to changes in the external environment. At the present stage, its construction is represented by the classification of structural and infrastructural elements, as well as by supervisory and control bodies, ensuring its functioning thanks to market mechanisms.
Features of health insurance: an analysis of the German experience
Authors:   Uman national university of horticulture, Sochinskaya M. V.
Published: December 2021

The article examines the models of health insurance in Western countries. A comparative analysis of forms of social insurance and sources of financing payments for four models of medical insurance is carried out. The practical aspects of the functioning of compulsory health insurance in Germany are investigated, its positive features are revealed. Attention is paid to medical insurance, which provides insurance in case of loss of health for any reason. It provides greater accessibility, quality and completeness to meet the diverse needs of the population in the provision of medical services, and is more effective than government funding of the health care system. In addition, the social and economic efficiency of health insurance related to reimbursement of citizens' expenses related to receiving medical care, as well as other expenses aimed at maintaining health, depends on how comprehensively the concept of developing insurance medicine in the country has been worked out. The positive and negative aspects of health insurance are analyzed. The forms of health insurance are considered: compulsory health insurance and voluntary health insurance. It was found that one of the first countries where health insurance was introduced was Germany. There are two types of health insurance in Germany: public and private. Germany's state health insurance is compulsory. That is, every employee, as well as persons trained in production (Auszubildende), are subject to compulsory state health insurance and must be members of one of their freely chosen state health insurance funds. At the same time, if a person wishes to receive medical services that are not included in the list of compulsory health insurance, he can conclude a supplementary health insurance contract with the insurance company. Voluntary health insurance allows you to choose an inpatient medical institution and the conditions of stay in it, special services of a personal physician.
Principles of performing foreign economic transactions and contracts
Authors:   Uman national university of horticulture, Sokoliuk S. Iu. , Zharun O. V. , Tupchii O. S.
Published: December 2021

In the context of complex political and socio-economic processes, that are characterized by the stratification of the property status of various segments of the population, by the growth of customs offenses, by the aggravation of the influence of destabilizing trends on the economic security of the state, the issue of creating an effective state system of customs and legal regulation of foreign economic activity of business entities becomes relevant. The variety of nomenclature of goods transported across the customs border, and the peculiarities of foreign economic operations determines the implementation of customs and legal regulation by a large number of state authorities, each of which, within the limits of their competence, is entitled to issue normative documents in the field of foreign economic activity and provide permits for foreign trade operations. The fulfillment of a foreign trade obligation is subject to both the terms of the agreement and the provisions of the normative sources of international trade law, and the customs of commercial turnover. Among the customs produced by many years of experience in international trade, the customs are distinguished, which have become general provisions, which in the civil doctrine are called the principles of fulfilling obligations. When drawing up an agreement, it is important to establish which state law will govern relations under a specific agreement, since there are significant differences in resolving the same issues in the law of different countries. The foreign trade sale and purchase agreement is the most common legal form of foreign economic agreement, which mediates the relationship between Ukrainian and foreign entrepreneurs. Its development in accordance with the principles of implementation, the development of conditions and obligations of the parties, the implementation requires special knowledge and skills, taking into account the specific features of the external market.
Organization of ecologically oriented production management
Authors:   Uman national university of horticulture, Pitel N. Y. , Novak I. M.
Published: December 2021

The article is devoted to the research of theoretical bases of organization of management of ecologically oriented production. The analysis of the financing of environmental protection measures in Ukraine shows a positive trajectory of expenditures on environmentally oriented activities during 2010–2019: total expenditures increased from UAH 13 to 44 billion, or more than 3.3 times. The structure of expenditures is dominated by own funds of enterprises (79 %), funds of state and local budgets – only 2 %. Global improvement of the environment can be achieved only through comprehensive cooperation between the state and enterprises with the support of society. Nature management can be optimized by creating a more advanced management system and introducing new efficient resource-saving technologies. Ecologically oriented activity ensures the observance by enterprises of socio-economic interests under the condition of rational use of natural resources and minimization of anthropogenic impact on the environment. At the same time, sustainable economic growth and stable improvement of financial and economic performance are achieved. The system of environmental production management must be organically integrated into the long-term strategy of enterprise management. The defining priority of ecological production is the target orientation on integration and harmonization of human relations with the environment. We have defined a set of measures for the effective organization of management of environmentally oriented production of enterprises. Among them are the development of environmental policy, compliance with environmental legislation, organizational structure, analysis of indicators and development of environmental programs, formalization of hazardous processes, staff training, document management, monitoring of deviations in environmental management, data accounting, environmental audit and environmental management. Their comprehensive implementation will allow to organize and ensure effective activities that will achieve the optimal ratio of environmental and economic indicators.
Algorithm for developing and implementing enterprise strategy
Authors:   Uman national university of horticulture, Blenda N. O. , Cherneha I. I.
Published: December 2021

The article examines the theoretical and methodological foundations and existing approaches to the process of developing an enterprise development strategy. It is established that the procedure of development and implementation of development strategy is a debatable issue among scientists, who determine different methodological approaches to the main stages of strategy development and implementation, components of this process, the relationship and interdependence between them. Based on the research, we propose to identify three stages of the strategy development process, combining 8 phases. The first stage - preparatory or analytical, includes a step-by-step comprehensive strategic analysis of the external and internal environment. The second stage defines the process of strategy development, which includes 4 phases: formulation of the mission; substantiation of strategic goals and determination of strategic gap; development of alternative strategies taking into account the limitations and possible risks, identification of promising and priority areas of development; choice of development strategy. The third stage - the realization of the strategy combines the stages of implementation of the strategy, its evaluation, and adjustment in accordance with unforeseen changes in the external environment. The defined stages of strategy development characterize the current state of the object, the forecasted goals of its development, and actions to achieve them. An important stage in developing a strategy is analytical. It determines the internal state of the system and its necessary changes, in accordance with the projected changes in the external environment, to achieve certain strategic goals. In general, the strategic development of the enterprise is a continuous process of formation and implementation of management decisions aimed at ensuring the strategic dynamism and effective operation in conditions of increased complexity and unpredictability of the business environment.
Impact of the tax system of Ukraine on the functioning of local finance
Authors:   Uman national university of horticulture, Barabash L. V. , Rolinsky A. V.
Published: December 2021

The functioning of the tax system of Ukraine is carried out simultaneously at two levels – state and local. It is on the second that taxes are regarded as a powerful and stable source of financial resources for the local finance system. However, a significant drawback is that the proceeds of funds are carried out mainly from the functioning of the folding national taxes. Such distribution of taxes does not contribute to strengthening the financial independence of local finances. In the system of local finance in Ukraine, the dominant position is occupied by local budgets. It is in them that resources are concentrated in the form of tax and non-tax revenues, income from capital transactions and intergovernmental transfers. The opposite are expense items, for the financing of which the income is collected. And, as the study showed, in 2019–2021, the available revenues could not cover the costs. As a consequence of the above, during the study period, a high proportion was observed relative to interbudgetary transfers, which confirms the high level of dependence of local finances on the resources of the highest level budgets. At the same time, a study of the coverage of the expenditure side by collected taxes, which go to local budgets, showed a slight, but persistent trend of their growth. In particular, taxes on income, profits and an increase in market value increased 24.8 % of the share – from 31 % in 2019 to 55.8 % in 2021 (10 months), and local taxes – only 9 % (from 12.5 in 2019 to 21.5 % in 2021). At the same time, in 2016–2020, the share of personal income tax increased by 3.4 %, and income tax – decreased by 1.5 %. A significant positive point was that part of the excise tax – on the sale of excisable goods by retail entities – was 100 % attributed to local budgets. But resource taxes and payments have recently shown gravitation in the state budget. The instability of tax revenues complicates the process of budget planning, and also reduces the level of financial independence of local finances, which requires the improvement of the system of its financial support.
Fundamentals of business planning of agricultural enterprises
Authors:   Uman national university of horticulture, Osipova A. A.
Published: December 2021

In world practice, a business plan has long become a generally accepted way of providing commercial information and the basis for business negotiations. With the development of market relations and the expansion of international economic relations, business planning becomes one of the important elements of ensuring the competitiveness and successful production and financial activities of an enterprise. On the basis of the business plan, the calculation of the economic efficiency of business ideas and investment decisions, the assessment of the commercial feasibility of investing in their implementation is carried out. A well thought out business plan can be a key step in building a successful and sustainable agricultural enterprise. Business plans, as objects that reflect the characteristics of the field of activity, must be developed not in a template, but based, first of all, on the intended purpose. In this case, the number of sections is regulated. It is one thing when a business plan is developed with the aim of introducing a highly effective innovation, and quite another when it is created for the financial recovery of an organization. A business plan is a document that defines the future goals of a business and a strategy for achieving them. Description can take two forms: narrative and financial. A business plan includes the following documents: resume, business introduction, market analysis, competitor analysis, products and services, marketing and sales strategies, organizational structure, and financial projections. Thus, a business plan is an invaluable tool that helps a grower to be on track to achieve the goals of an agricultural business. Regardless of whether you are a cattle farmer, raising products or processing, it is an agricultural business.
Analysis of theoretical and methodological approaches to determining the concept of "customs regimes"
Authors:   Uman national university of horticulture, Sokoliuk S. Iu. , Tupchiу O. S. , Zharun O. V.
Published: December 2021

The article analyzes the concept of "customs regime", characteristic features are formulated, main elements, goals and functions of customs regimes in the development of foreign economic relations. The classical classification of customs regimes under the Customs Code of Ukraine is substantiated. Based on the analysis, a position on the study concept is substantiated, the interpretation of the category "Customs regimes" is provided. The conducted research confirms that under the customs regime, we understand the set of customs procedures that establish the rules for moving goods through the customs border of Ukraine and their further use in order to ensure the interests of the state in the customs sphere. The functions of customs regimes are analyzed: fiscal, which finds its implementation in the collection of customs payments in order to ensure the financial interests of the state in foreign economic activity; stimulating, implemented by exempt from customs taxation and the use of non-tariff regulation, simplification of customs procedures in order to stimulate subjects of foreign economic activity, promoting the development of a national economy, etc.; protective, which involves the use of non-tariff regulatory measures and aims to protect the economic and other national interests of the state by introducing a licensing, quota and other non-tariff restrictions when placing goods in customs regimes; control - aimed at ensuring compliance with the norms of the current legislation of Ukraine in the customs sphere, which is implemented through specific methods and forms inherent in control in the field of public administration; the regulatory, purpose of which is to regulate the order of action when placing the goods in the customs regime associated with the direction of movement of goods through the customs border, the definition of the status of goods and operations with it, etc. According to the results of generalization, the study is substantiated by the classification of customs regimes, which includes: a) the main (import (issue for free circulation) and export) as customs regimes aimed at ensuring the state's financial interests in foreign economic activity; protection of its economic and other national interests; b) preferential customs regimes (transit, customs warehouse, free customs zone, temporary import of goods to customs territory and exports at its boundaries, processing in customs territory and abroad), the purpose of applying which is to stimulate the subjects of foreign economic activity of the state, development of the national industry, promoting international trade, economic relations and relationships in the humanitarian sphere; c) special customs regimes (Repimport, re-export, duty-free trade, destruction or destruction and refusal of the state) that are not provided for by the European Union's customs law and in its essence or are auxiliary, or such that define certain signs of goods.