bluuebunny/crossref_metadata_2025 huggingface dataset:
ОСОБЛИВОСТІ ЗАСТОСУВАННЯ КОНЦЕПЦІЇ ЮРИДИЧНОЇ КОНСТРУКЦІЇ ДО ЮРИДИЧНОГО СКЛАДУ
Authors: Духневич Андрій Вікторович , Спєсівцев Денис Сергійович
Published: February 2023

Стаття присвячена розгляду особливостей юридичного складу як юридичної конструкції, що об’єднує визначені юридичні елементи, і водночас як елемента більш складної юридичної конструкції причинно-наслідкового зв'язку. Автори визначають правову природу юридичної конструкції і специфіку використання цієї наукової концепції у ході досліджень юридичних явищ і процесів. Встановлюється, що юридичний склад являє собою юридичну конструкцію як сукупність визначених елементів (юридичного факту і умов його настання або сукупності юридичних фактів) і водночас є елементом конструкції причинно-наслідкового зв'язку, розвиток якої в умовах практики призводить до спричинення юридичним складом наслідків у формі виникнення, зміни чи припинення цивільних правовідносин. Юридичний склад є нормативно-фактичною конструкцією як утворенням, що містить не лише ідеальний (закріплену на рівні положень чинного цивільного законодавства модель обставин правової реальності), а й реальний, тобто фактичний елемент (обставини, що настають в умовах правової реальності). Цінність юридичного складу як інструменту наукового або аналітичного пізнання правової реальності через юридичні моделі визначається саме через характер елементів, що включаються в склад, взаємозв’язки між ними і, як наслідок, можливість визначення самої здатності конкретного юридичного складу спричиняти юридично важливі наслідки. Конструкція юридичного складу дозволяє розглядати її елементну будову у її завершеному чи незавершеному стані з урахуванням встановленої нормою права юридичної моделі, а також визначати характер таких зв’язків, у тому числі у контексті темпорального співвідношення між моментами їх налагодження. Водночас при дослідженні причино-наслідкової конструкції в умовах практики правозастосування він виступає інструментом пізнавальної локалізації, групування і мислимого упорядкування тих обставин правової реальності що є актуальними на момент накопичування елементів юридичного складу у зв'язку з чим дозволяє визначати відповідність або невідповідність правової ситуації правовій моделі, й тим самим встановлювати спричинення або неспричинення ним юридичного наслідку.
ЗАГАЛЬНІ ЗАСАДИ ЦИВІЛЬНОГО ЗАКОНОДАВСТВА ЯК ГАРАНТІЇ ТРУДОВИХ ПРАВ
Authors: Якушев Ігор Михайлович , Чубоха Надія Федорівна
Published: February 2023

В статті висвітлюються питання дотримання гарантій прав громадян при укладенні трудових договорів та цивільно-правових договорів на виконання роботи у зв’язку з особливостями правового регулювання в умовах карантину та воєнного стану. Проаналізовано зміст принципу свободи договору в цивільному праві і свободи трудового договору у трудовому праві. Вказуючи на відмінності у об’єкті трудових і цивільних правовідносин, гарантіях, що передбачені для суб’єктів правовідносин трудовим і цивільним законодавством, доводиться, що спільним для трудових і цивільних договорів, які є підставою виникнення відповідних відносин, є договірний характер визначення їх змісту, що ґрунтується на взаємному вільному волевиявленні сторін. Висловлено твердження, що робочий час необхідно розглядати як обов’язок працівника виконувати роботу протягом певного періоду (дні, години, хвилини) і як міру праці, за виконання якої роботодавець зобов’язується виплачувати працівникові заробітну плату. На основі цього обґрунтовано висновок, що робочий час – це проміжок часу, протягом якого працівник зобов’язаний виконувати роботу, визначену трудовим договором, а також інші періоди, які згідно із законодавством зараховуються до робочого часу. Аналізуючи норми КЗпП України, які регулюють режим робочого часу, встановлено, що правове регулювання гнучкого режиму робочого часу та трудового договору з нефіксованим робочим часом суттєво зменшують гарантії трудових прав громадян і працівників, оскільки сторони обмежені лише тривалістю робочого часу і вільні у встановленні режиму його використання. Такі зміни суперечать соціальному призначенню трудового права захищати інтереси працівника як найбільш уразливого суб’єкта трудового права. У зв’язку з розширенням індивідуального регулювання трудових відносин, обґрунтову- ється необхідність визначити основні засади, якими повинні керуватися сторони цих відносин, головними серед яких повинні бути справедливість, добросовісність та розумність, які є загальними засадами цивільного законодавства. Пропонується КЗпП України доповнити статтею, в якій визначити справедливість, добросовісність та розумність моральними засадами законодавства про працю і передбачити правові гарантії дотримання їх суб’єктами трудового права.
DIRECTIONS OF INCREASING THE EFFICIENCY OF THE MARKETING COMPLEX OF AGRICULTURAL ENTERPRISES
Authors:   Dnipro State Agrarian and Economic University, Bahorka Mariia , Varvarova Alina ,   Dnipro State Agrarian and Economic University
Published: February 2023

The article summarizes the main components of an effective marketing complex and suggests directions for its improvement for agricultural enterprises, taking into account modern conditions of agribusiness. It was established that the effectiveness of the marketing complex depends on marketing tools, marketing management, and the optimal marketing budget. The development of the marketing complex for each agricultural enterprise is carried out individually and has its own specific characteristics. Among the important and priority factors of effective development of agricultural enterprises, effective marketing policy of distribution and its purposeful development are highlighted. This is explained by a significant increase in competition on the agricultural product sales markets, which leads to an increase in the costs of the enterprise’s production activities, and increases the demands of consumers and clients regarding quality service and timely delivery of goods to the consumer. The presence of an effective marketing management system in agricultural enterprises will contribute to their innovative development and create an effective mechanism for the implementation of elements of the marketing complex, which is developed for a specific enterprise. The concept proposed by us allows you to combine the solution of individual tasks and mechanisms of increasing the efficiency of agricultural production into a single strategy for the development of enterprises in the agrarian sector of the economy, to successfully combine the use of traditional methods of evaluating the economic efficiency of production and to expand the range and contribute to the improvement of the quality of the strategy due to the development of new modern methods and mechanisms and technologies, which is dictated by modern requirements for the development of Ukraine on the way to enter the European and world markets.
GLOBAL ASPECTS OF REGULATING THE FUNCTIONING OF THE WORLD ENERGY MARKET
Authors:   Vasyl Stefanyk Precarpathian National University, Kohut-Ferens Oksana
Published: February 2023

The article examines the key features of regulating the functioning of the global energy market through the me- diation of international organizations. The statement of scientists regarding the fundamental features of the work of international organizations in the global regulation of the functioning of the world energy market is considered. It has been established that global energy markets are rapidly transforming. The article substantiates the structure of international energy in the context of regulating the functioning of global energy markets. In the course of the study, it was established that the key tasks of regulating the functioning of the world energy market on a global scale are: maintaining the stability of the functioning of the world energy market in the long term; consumption of energy resources according to principles taking into account the needs of ecology. It is the regulation of the functioning of the world energy market at the international level that will make it possible to effectively solve global problems of the distribution of energy resources, encourage their rational use and make it possible to establish the key principles of energy security in the world. Energy, as the basis of civilization, affects the directions and rates of economic and social development of the world, its security and international relations. Almost all aspects of human life are to one degree or another related to the transformation and use of energy. The main tools for regulation should be increasing the efficiency of energy use, optimizing its consumption, increasing the use of renewable resources taking into account the achievement of scientific and technical progress, effective management of strategic reserves and diversification of import logistics. Existing and newly created international organizations and forums, as well as a thorough multi-vector study of the problems of the energy sector, indicate that their role in regulating the functioning of the energy market is constantly increasing, the regulatory methodology will change, and priorities in regulation will shift, first of all, in favor of renewable energy resources.
ACTUALISATION OF INNOVATIVE MARKETING COMMUNICATIONS WITHIN MODERN TRENDS IN THE PROMOTION OF GOODS AND SERVICES
Authors:   Sumy State University, Nesterenko Volodymyr
Published: February 2023

The article summarises the approaches to the classification of innovative marketing communications used within the development of modern trends in the promotion of goods/services. The main goal of the study is to systematise and determine the prospects of innovative marketing communications used in Ukrainian and foreign markets. The systematisation of the literature on and approaches to solving the problem of the development of marketing communications has revealed that, despite the existence of a certain body of scientific and theoretical studies, there is a need to study a set of tools of this category, which are typical of both foreign and Ukrainian markets. The relevance of solving the scientific problem is that the modern role of marketing communications is a priority component of the success of both the entire marketing system and performance indicators of businesses, and the study of their current trends is necessary for improving market positions. The article studies systematisation and identification of the prospects of innovative marketing communications in the following logical order: description of approaches to the communications in Ukrainian and foreign markets; defining the prospects of their development and use. The methodological tools of the research included the system approach method and the method of trends. The study focuses on the years 2021–2022. The US and some European countries (including Ukraine) were chosen as the object of the study, since these countries were the focus of the existing scientific analysis of the studied issues. The article presents the results of an empirical analysis of the implementation of innovative marketing communications, which proved that the foreign market trends are generally similar to Ukrainian ones. The study empirically confirms and theoretically proves that countries that have an active business environment, even in case of a developing economy, quite effectively implement the latest approaches to the management of marketing communications, because their composition and level of efficiency affect economic and market results. The results of the study can be useful for Ukrainian businesses to apply in practice in terms of choosing optimal marketing communications as well as for scientists in the context of the development of scientific research and studying the current state of the issue under study.
THE CRISIS OF GLOBAL SUPPLY CHAINS IN THE CONTEXT OF DIVERGENCE OF GLOBAL DEVELOPMENT
Authors:   Uzhhorod National University, Levrints Alex , Steblak Diana ,   Uzhhorod National University
Published: February 2023

Currently, the crisis of global supply chains has had a negative impact on various economic sectors and areas. This is a certain challenge for both the economies of individual countries and world foreign trade relations in general. This fact also had a negative impact on their development, which led to a slowdown in the development of most countries of the world. The current sharply aggravated international situation leaves an imprint on all sectors of global economic development. COVID-19, the food crisis, restrictions on trade relations, a decrease in cargo turnover and more have become a real test for many global companies, most of the companies could not even cope with such pressure and, moreover, completely ceased to exist in the international market. Many industrial, trading and logistics companies found themselves in a situation where the sharply aggravated problems of market participants’ functioning led to disruptions in the movement of material and related flows, and in some cases to breaks in supply chains, which led to a reduction in profits for many companies, which negatively affected them. Quarantine, falling exchange rates, declining imports and other environmental factors are pushing enterprises to deal mainly not with tactical tasks, but to raise the issue of strategic planning, developing an overall coordination strategy within the supply chain, as well as the task of maximizing internal resources and increasing efficiency in difficult economic conditions. The consequences are enormous, but the state is trying to find solutions to keep its economy afloat, bypassing these problems. This article considers the problem of disruption of global supply chains in the context of divergence of global development, assesses the impact and problems associated with disruption in the processes of production and foreign trade, and the economic risks associated with it. It also examines the consequences of disruptions in global supply chains, what measures should be taken to minimize and mitigate them, and what companies need to do to establish production. The question of the role of the state in such a crisis situation is considered.
HOSPITALITY INDUSTRY OF UKRAINE: ESTABLISHMENT AND DEVELOPMENT
Authors:   Zhytomyr Polytechnic State University, Tarasiuk Halyna , Piankov Vladyslav ,   Zhytomyr Polytechnic State University
Published: February 2023

The article is devoted to the problems of the establishment and development of the hospitality industry, focusing on the inconsistency of identifying the «hospitality industry» and the «tourism industry». The investigation of the hospitality industry establishment and development is based on historical-logical and retrospective methods, comparative analysis of the evolution stages using quantitative and qualitative comparison. Attention is focused on the duration and complexity of the industry evolu- tion processes. The research was carried out from primary institutions to modern multifunctional market operators. The primary institutions were prototypes of hostels and low-cost hotels. The modern multifunctional market operators provide a diversified set of services and related goods to tourists and visitors. The authors studied the stages of the development of hospitality according to J.R. Walker, distinguished and analyzed the periods of the formation of the hospitality industry in Ukraine: the period of «Soviet service», 1991–2004 – as the post-Soviet period, 2005–2013 – the stage of the hospitality revival, 2014–2016 – a period of stagna- tion, 2016–2019 – a stage of quantitative and qualitative flourishing of the national hospitality industry due to the transformation and emergence of new entities and diversification of services, 2020–2021 – the Covid and the Post-Covid period with emphasis on security, individualization, and prospects for the development of «tourist magnets» and the promotion of the national tourism brand; 2022 – a socially conscious stage of reorientation of hospitality subjects to basic human values and needs, adaptation to work in full-scale war circumstances. The study of the hospitality industry based on the prism of evolution emphasizes the geospatial and security aspects of the entities development. It seems contradictory to equate the tourism industry with the hospitality industry. Some scientists consider the subjects of the hospitality sector as businesses focused exclusively on meeting the needs of tourists regarding accommodation and food. However, the modern lifestyle, which is characteristic of a highly urbanized society, actualizes the need for a broader focus. In our opinion, the hospitality industry and the tourism industry should not be equated and subordinated to each other. Today’s hospitality industry is not focused on foreign or domestic tourists only. For instance, the catering and temporary accommodation businesses diversify the portfolio of services focused on the permanent consumer (guest), the event agencies diversify the portfolio of services of the organization recreation and entertainment.
DYNAMICS OF GROSS FOOD PRODUCTION: APPROACH TO ANALYTICAL ASSESSMENT OF THE STRUCTURE
Authors:   Lutsk National Technical University, Turskyj Igor , Liashenko Oksana ,   Lutsk National Technical University, Demianiuk Olga ,   West Ukrainian National University
Published: February 2023

Nowadays, the development of the world economy is accompanied by several global problems, among which one of the most acute is the food problem of inefficient and uneven food production, distribution and consumption in the world. Therefore, every country, regardless of economic development, strives to ensure the necessary level of food security, protecting its population from hunger. Today, food security in the world is affected by global climate change, exhausting use of natural resources, dwindling drinking water supplies, increasing population, rising food prices, natural disasters, etc. The article develops an approach to the econometric study of the dynamics of gross world food production based on a combination of exponential smoothing methods to determine the structure of the dynamics of the primary indicators leading the world food sector and regression modelling to determine the trend formation variables of global gross food production. Following the purpose of the study, we will establish an analytical view of the relationship between the trends of the main series of the dynamics of the gross production of certain types of food to determine the main factors of the dynamics of the gross world production of food from among its primary classifications. To model the structure of the trend of gross world food production, the authors use the values of the smoothed series of the dynamics of the indices of the gross world production of the main types of food. The conducted research was carried out by analysing the FAO indices of gross production of various agricultural products using the STATISTICA 12 software product. The developed approach gives the possibility to assert that the primary trend of the dynamics of gross world food production during 1961–2021 was formed under the influence of such factors as gross production: no grain crops: food products; live livestock and poultry; roots and tubers; essential vegetables and fruits.
INCREASING FOOD CRISIS IN THE WORLD ECONOMIC SYSTEM DUE TO THE INVASION OF THE RUSSIAN FEDERATION INTO UKRAINE
Authors:   Uzhhorod National University, Tsalan Myroslava , Halai Yaroslava ,   Uzhhorod National University
Published: February 2023

The paper considers the risks of the growth of the food crisis in the world economy in connection with the invasion of the troops of the Russian Federation on the territory of Ukraine. Food security in the world economy system is a strategic goal that all countries of the world strive to achieve, as it is related to their national security. Production, distribution and consumption of food are the most important elements of the functioning of the world economic system. Problems in the functioning of the global agri-food system, in particular, high prices for agricultural products, unsatisfactory quality of material and technical means for agricultural production, negative socio-economic consequences of the COVID-19 pandemic, population growth, climate change, loss of biodiversity, etc. disrupt food security and cause existence of such a problem in the system of the world economy as the food crisis. To this day, the specified problem is one of the most serious problems that concern the world civilization and the countries of the world in the conditions of the growth of modern global threats. The invasion of the troops of the Russian Federation on the territory of Ukraine has significantly shaken the state of food security in the world economy and contributes to the growth of the food crisis, since Ukraine and Russian Federation are key agricultural players in the global market, as well as major suppliers of major agricultural commodities including wheat, corn and sunflower oil, while Russia is the world’s largest exporter of fertilizer. Russia’s unjustified war against Ukraine has already caused irreparable losses, but there is a high probability of starvation for a large part of the country’s population due to prolonged military operations on the territory of Ukraine, as a number of regions are highly dependent on imports from Ukraine. The longer the Russian-Ukrainian war will last, the more real the danger of disruption or complete cessation of food supply becomes, not only within the borders of Ukraine and the region, but also throughout the world. If the war is not stopped and adequate measures are not taken, the consequences for the poorest sections of the population will be catastrophic.
INFLUENCE OF FINANCIAL AND CREDIT INSTITUTIONS ON THE DEVELOPMENT OF MODERN INTERNATIONAL BUSINESS
Authors:   Uzhhorod National University, Sheverya Renata , Steblak Diana ,   Uzhhorod National University
Published: February 2023

The influence of monetary and financial and credit institutions on the development of modern international business, the conditions, and methods of business financing in the countries of the world are analyzed in the article. The relevance of the topic is due to dynamic processes in the world, globalization, as well as the creation of a single economic and information space, which require appropriate management of the financial resources of countries and thus deepen the role of credit institutions on the world stage and their influence on the development of international business. The study of the influence of monetary and financial and credit institutions on the development of modern international business is relevant, and its research is of significant scientific and practical interest. Business is recognized as the most important engine of economic development, a provider of income, jobs, goods, and services in countries around the world. International credit and currency organizations play an important role in supporting the private sector in countries around the world. In most countries, international monetary and financial institutions play an important role in the social and economic development programs of developing countries and countries with economies in transition. The author of the article considers the main directions of financing and support of international business by international monetary and financial organizations and credit institutions. A functional analysis of the activities of the main credit and currency organizations and the influence of credit institutions on the development of private business, which has a direct impact on the development of modern international business in general, was carried out. The article indicates the main credit and currency organizations that have the most significant influence on the modern economy, considers the reasons and corresponding consequences of investments of credit institutions in the private sector of countries. Monetary, financial and credit institutions must solve all the tasks of supporting world well-being in the conditions of unstable development of the world economy, global globalization, prevention of the coronavirus disease COVID-19 and numerous military aggres- sions taking place in the modern world in the conditions of the Russian Federation’s invasion of Ukraine.
THE ROLE OF SUSTAINABLE BIECONOMIC TRANSFORMATION IN THE LONG-TERM STRATEGY OF DECARBONIZATION
Authors:   Vinnytsia National Technical University, Vostriakova Viktoriia
Published: February 2023

Bioeconomic transformation of industry will not be able to cover all modern branches of the national economy that use fossil fuels in the production process. In particular, in the fuel and energy complex, the main raw material of which is fossil fuel, it is necessary to widely promote carbon-free alternatives. In the future, the issue of integrating the energy sector into circular value chains of the natural carbon cycle (biomass) and closed cycles of production waste processing and carbon capture and utilization will arise. However, today in Ukraine, the decarbonization policy has no practical support at the legislative level and is reduced only to the intensification of the use of renewable energy sources (RES), therefore it is relevant to study the contribution of RES to achieving the goals of decarbonization and research on alternative technologies of the decarbonization policy that can accelerate the transformation to a sustainable industrial bioeconomy. The purpose of the article is to study the interrelationships between the consumption and production of RES and CO2 emissions of the countries that invest the most in the development of renewable energy (USA, EU, China) and to study the existing directions of decarbonization policy in the world. The information base of the research is World Bank data for 1990–2015. The research was conducted using the linear regression modeling methodology. The obtained results confirm the fact that the models are adequate only for countries with a share of production and consumption of renewable energy close to 30%, for other countries the model is unreliable due to a low coefficient of determination. The study of data from EU countries turned out to be the most representative. On the basis of the conducted theoretical analysis of foreign sources, the most promising directions of bio-economic transformation of industries are determined.
OFFSHORING AND OUTSOURCING IN GLOBAL VALUE CHAIN
Authors:   Taras Shevchenko Kyiv National University, Geiko Olexandr
Published: February 2023

In the profound qualitative transformations taking place in the economic life of the world community, the leading place is occupied by the processes of reforming economic relations of strategic spheres in international production. Therefore, today there is no objection or doubt that the further development of the international economy is largely related to the effectiveness of scientific, technical and innovative activities. Innovations provide at all levels modernization, structural restructuring and improvement of the efficiency of the economy. On the other hand, the company’s ability to timely and adequately respond to changes in the environment caused by many factors, in particular, the conditions of the competitive market system, is determined by the company’s ability to implement and perceive innovations. Given this, the relevance of the chosen topic of research, aimed at the formation of a management mechanism for the creation of knowledge-intensive products, is beyond doubt. As the content of the article shows, the problems of the research are characterized by the scientific novelty of the obtained results. Scientific interest is a thorough analysis and generalization of the main factors that determine the objectivity and the need for the formation of a management mechanism for the creation of the main results of scientific, technical and innovative activities with the justification of its structure. In the work, the main directions of development and promotion of offshoring operations, as well as the use of outsourcing operations to improve the conduct of international production for multinational enterprises. Outsourcing operations are involved in many areas, but the competence of such companies is usually questionable, which has caused international companies to mistrust such operations. The modern market of IT outsourcing companies represents highly qualified services that have received a quota of trust from leading multinational enterprises. The trust quota reduces companies’ fear of receiving services of inadequate quality and arouses interest in involving outsourcing operations in their activities both in the short term and in the long term.
VENTURE INVESTMENT IN THE CURRENT CONDITIONS OF THE WORLD ECONOMY DEVELOPMENT
Authors:   Uzhhorod National University, Drozdovskyy Yaroslav , Fedynets Mykhailo ,   Uzhhorod National University
Published: February 2023

The article examines the formation of domestic venture financing, the features of its modern production and further development prospects in the context of restructuring the national economy on an innovative basis. This is largely due to the underdevelopment of the Ukrainian securities market and the inability of venture funds to attract funds from the population or interest foreign investors in future projects. Venture capital investment is still poorly developed in the former Soviet Union. Many companies are not aware of the opportunities that open up for venture investors, so most promising projects are financed by Western investors. Venture capital investments have been operating in the United States and Europe since the 50s of the last century. Accordingly, there is a lot of positive experience in implementing programs in this area. More positive experience means more people who want to participate in this sector of the stock market. In the post-industrial economy, venture capital investments are beginning to play a leading role, ensuring rapid growth of innovative projects. Today, the economy is being» pushed « not by steelmaking plants or mines, but by scientific developments and high-tech solutions, especially in the informa- tion sphere. In other words, the economy needs innovation. The latter, in turn, require investment, without which projects cannot be implemented. It is impossible to effectively finance such projects from the budget, and the stock market is also useless, since you have to invest money in non-existent production facilities. The situation is similar with lending – developing innovative companies often do not have collateral, without which it will not be possible to get a bank loan on adequate terms. In such circumstances, only venture capital investment can help. And it’s nice to see that investors see the prospects for such investments and are increasingly willing to invest in new ideas and solutions. The risk is compensated by the fact that the profit from one successful investment can cover the losses from many unsuccessful investments. Therefore, the legal and organizational components of the process of ensuring and implementing domestic venture financing require further refinement.
COMPETITION EVALUATION ON GLOBAL AND NATIONAL LIVESTOCK PRODUCTS’ MARKET UNDER EUROPEAN INTEGRATION
Authors:   National University of Bioresources and Nature Management of Ukraine, Perehuda Yuliia
Published: February 2023

Under modern challenging conditions for Ukraine’s national economy, the key task is to ensure the competitiveness of its sectors and industries, with a special focus on agriculture in general and the livestock industry in particular. The particular complexity of the task is added by the context of European integration, under which economic agents in Ukraine are forced to operate on both the micro and macro levels. The purpose of the paper is to identify the main impact drivers on competition for the national and global livestock products’ market as a result of the European integration progress. The paper analyzes the complex of competitiveness factors in the livestock industry. A proposal to supplement Esteban-Marquillas competitiveness methodology by integrating legal and regulatory changes aspect for agricultural policy, and taking into account the context of European integration. A number of competition factors on the EU livestock products’ market are highlighted. A comparative analysis of the livestock products’ market of Ukraine and the EU was carried out in terms of strategic gaps. In the course of the analysis, it was emphasized that the strategic gap “Ukraine – EU” in terms of key factors of competition is significant. The significant complexity of the task of adapting the Ukrainian producer to competition on the EU markets and European integration was highlighted. As part of facilitating the adaptation of Ukrainian livestock to the modern exogenous environment and European integration, an analytical tool was developed that studies and evaluates competition factors. The results of the analysis may be useful to specialized researchers, livestock industry practitioners, as well as industry associations, the expert environment and state authorities in the formation and implementation of the new agricultural policy of Ukraine in the context of European integration. The prospect of future research is an in-depth study of livestock industry’s competition factors, as well as their multipoint assessment, and its coordination within the framework of the agricultural policy of Ukraine in terms of livestock industry.
DEVELOPMENT OF THE NATIONAL SYSTEM OF ACCOUNTING AND REPORTING IN THE CONDITIONS OF EUROPEAN INTEGRATION
Authors:   Ivan Franko National University of Lviv, Shurpenkova Ruslana , Sarakhman Oksana ,   Ivan Franko National University of Lviv
Published: February 2023

The article examines the changes made that the methodology of accounting, as a science, in the context of European integration and the directions of development of the methodology of accounting development. The prospects for the further development of the accounting and reporting system in Ukraine in the conditions of European integration processes are substantiated. Based he the analysis of the international experience of applying IFRS, the main approaches that their implemen- tation in practical use by business entities in Ukraine have been determined. The main problems of the full application of IFRS during the formation of financial statements are identified , as well as the future trends of the development of the accounting and reporting system in the conditions of the European integration of Ukraine are substantiated.
THE ART OF MANAGEMENT OF EDUCATIONAL ACTIVITIES IN THE CONTEXT OF EUROPEAN INTEGRATION: THE CULTURAL AND AESTHETIC COMPONENT
Authors:   Drohodych Іvan Frаnko State Pedagogical University, Hnativ Zoriana
Published: February 2023

At the current stage, the process of transformation of educational processes of Ukraine in the direction of Euro- pean integration is an important factor in the development of both national and world civilization. This process is determined by a complex of international and domestic factors and prerequisites. Peculiarities of their interaction, influence on innovative processes in the modern development of education are the subject of scientific research and determine the relevance of this study. The educational complex is a component of the national economy, therefore the successful organization of the educa- tional policy of Ukraine is a guarantee of raising the standard of living of the entire society. Today, in the conditions of the war, these issues are becoming culminatingly relevant. One of the prerequisites of a successful process of European integration is the improvement of the management of educational activities, hence the formation of the components of an effective profile of a modern education manager, his competencies in accordance with the requirements of the time. The ability to learn throughout life helps to keep up with the world and adapt to the changing conditions of the labor market. Since the education manager works with a living «product» – teachers, other employees, students, parents, then, unlike the manager of commercial or in- dustrial organizations, the responsibility of such activities is much higher, because the final product of education management is the individual. It is noted that the art of management, as well as the art of education, treatment are the most difficult of the arts. The fate of the surrounding environment, all its subjects, the fate of the present and the future depends on the personality of the leader, his values, priorities, skills, knowledge, talent, creativity, etc.The article highlights the specific features of the art of management, which covers a large number of directions and types of activities, including psychological-pedagogical, cultural-organizational, economic, managerial, dominance of the communicative function, aesthetic culture, creative nature, etc. This problem is highlighted taking into account the synthesis of scientific research in various fields – pedagogy, philosophy, psychology, management, culture, art in the context of modern European integration processes.
BUSINESS ETHICS IS IN THE CONDITIONS OF EUROINTEGRATION
Authors:   Uzhhorod National University, Zarichna Olena , Zelic Viktoria ,   Uzhhorod National University
Published: February 2023

The article is sanctified to research of features and principles of construction of ethic mutual relations in business environment in the conditions of European integration processes. In particular, the basic paradigms of ethics of business, task and her role are described in forming of partner mutual relations in the conditions of European integration cooperation. Basic principles of construction of advantageous business mutual relations, that lean against basic laws, rules, ethic norms and moral principles of Ukraine and countries of EU, are distinguished. Expediency of construction of ethic mutual relations is reasonable taking into account the features of every country and attention is focused on perfection of them due to a European integration cooperation. Taking into account the range of problems of research, the aim of the article is research of essence and role business of ethics in the conditions of European integration. For gaining end next tasks are certain: finding out of essence of business ethics in the conditions of European integration, her basic tasks and principles; the basic requirements to the construction of effective business, partner mutual relations taking into account the requirements of EU; possible models business of mutual relations built on social responsibility; a ground of importance is business of ethics for development of economy of Ukraine. Using the searching and critical methods of research certainly, that for Ukrainian business of environment in the modern terms of introduction of ethical rules, norms and principles of doing business from taking into account of European requirements is important and effective and will help to be determined with social oriented conception, that will decide a question related to the improvement of social responsibility in business, reputation of business, adjusting of social labour relations, strengthening of labour motivation of employees, improvement of requirements to the sphere of guard of environment, increase of investment attractiveness of enterprises of Ukraine and created ethic code of the European standard.
FISCAL STIMULATION OF THE COMPETITIVENESS OF UKRAINIAN TOURISM IN THE CONDITIONS OF EUROPEAN INTEGRATION
Authors:   Stepan Gzhytskyi National University of Veterinary Medicine and Biotechnologies Lviv, Kalaitan Tetyana , Hrumak Oleh ,   Stepan Gzhytskyi National University of Veterinary Medicine and Biotechnologies Lviv, Kushnir Lesya ,   Stepan Gzhytskyi National University of Veterinary Medicine and Biotechnologies Lviv
Published: February 2023

Cooperation in the field of tourism in accordance with the Association Agreement between the EU and Ukraine is carried out with the aim of strengthening the competitiveness of tourism. Achieving success in the increasingly competitive international tourism market requires a favorable regulatory environment. Taxation is one of its components. The purpose of this study is to review tax systems related to tourism in the EU and to determine the main directions of reforming the taxation of tourism in Ukraine in order to increase its competitiveness. The results of the study showed the ambiguous attitude of scientists and practitioners to the specific taxes paid by tourism enterprises. Even those experts who do not object to the accommodation tax believe that it should be aimed exclusively at the development of tourism. Instead, Ukrainian practice allows the use of tourist tax funds for various purposes unrelated to tourism. The preferential tax regime for the tourism industry in the EU is used quite actively. It may include reduced VAT rates on accommodation, meals and passenger transport, as well as no accommodation taxes and departure taxes. In Ukraine, there are no tax benefits for enterprises in the field of tourism. In order to increase the competitiveness of national tourism, we consider it necessary to reduce the standard VAT rates in Ukraine for the temporary accommodation and catering sectors. Since the vast majority of business entities in the field of tourism are small business entities, it is necessary to develop and implement an effective mechanism for tax incentives for small businesses in Ukraine, taking into account the shortcomings of fiscal legislation. At the state level, make the necessary changes to the Budget Code and other legislative acts of Ukraine in order to direct the tourist tax to regional tourism funds. Taking into account the principle of positive interaction between tourism and environmental protection, we consider it expedient to allocate a portion of the tourist tax that will be specially designated for financing environmental programs in the field of tourism.
INTELLECTUAL AND INNOVATIVE DEVELOPMENT OF REGIONAL ECONOMIC SYSTEMS UNDER THE ESTABLISHMENT OF CREATIVE ECONOMY
Authors:   Institute of Higher Education “Academician Yuriy Bugay International Scientific and Technical University”, Khanin Semen
Published: February 2023

The article examines the current trends in the development of regional economic systems in the intellectual and innovative direction in the conditions of the formation of a creative economy. It was found that the modern social paradigm of social development is based on the growing role of knowledge, information and creativity. It has been proven that intellectual and innovative development represents such a process of economic development, which is based on the production of innovations, increasing the role of intellectual capital, constant technological improvement of production processes, increasing export capacity due to high-tech, innovative products and services. It is highlighted that at the beginning of the innovation process there is a person, the bearer of intellectual and creative potential, without which the implementation of ideas and their commercialization is impossible. The creative economy implies not only the development of creative sectors of the economy, but also innovative and technological creativity. Human potential can be considered as: aggregate capabilities of the population, to economic, social, intellectual, innovative and creative activities; maintaining the required level of morality, ethics and health; constant acquisition of competences and development of abilities and skills; assimilation of knowledge and production of new knowledge and creative ideas in social interaction and mutual understanding. The creative potential of an individual is transformed into the innovative and creative capital of the economy as a result of its targeting and value actualization. It is most expedient to use the specific features of regional economic systems to create areas of innovative development by supporting creative, scientific, intellectual and innovative activities. Implementation of the direction of the development of regional economic systems on an intellectual and innovative basis in the conditions of the formation of a creative economy will ensure: a departure from the low-efficiency and low-tech economy of the regions; increasing competitive advantages.
ENVIRONMENTAL, ECONOMIC AND LEGAL APPROACHES TO THE WASTE CATEGORY DEFINITION
Authors:   Zaporizhzhia National University, Biriukov Tymur
Published: February 2023

The article aimed at research of the essence, content, as well as different approaches to category «waste» defining, that represented in modern scientific research and national regulatory documentation, from the legal, economic and environmental points of view. The essence and components of economic security at the state level and the level of a separate enterprise are determined. Environmental security is defined as an integral component of the state economic security. Main factors of the influence of the invasion of the troops of the Russian Federation on the territory of Ukraine on the economic and ecological security are considered. The situation with the waste generation and accumulation in the pre-war period was assessed and the current state of the waste management field in Ukraine was analyzed. Attention is focused on the problem of waste disposal in legal and illegal landfill sites as well as the significant potential for the waste processing industry development in Ukraine. The necessity of more precise definition of key concepts in waste management field for national and international acts, regulating the waste management rules, as well as for the organization of an effective system of waste generation control at the enterprise was determined. Attention is focused on the lack of a single «waste» definition approach, that significantly complicates its application and waste’s differentiation into separate types, and also leads to differences in approaches to the methodology of waste management, given that the author’s «waste» definition approach is proposed, which will contribute to a more precise variation in the search for criteria of influence on the waste management system efficiency. The legal, economic and ecological meaning of the «waste» concept was determined, which allows comprehensive coverage and features consideration of the subject of the study in research. The common component of the «waste» definition essence according to legal, economic and ecological approaches was determined. Attention is focused on the ecological component lack in the «waste» concept definition approaches, represented in the works of scientists and national regulatory framework, which must be included in all approaches and ensure the unity of priorities in the waste management field in order to ensure the ecological and economic security of our country.