The Mechanism of Formation of Competitiveness of Hotel Enterprises

The article is aimed at theoretical substantiating, developing of methodical provisions and scientific-practical recommendations on improvement of the mechanism of formation of competitiveness of hotel enterprises. Using results of the carried out researches, tha authors improve the mechanism of formation of competitiveness of hotel enterprises which unites contents and order of implementation of processes of organizational-managerial and economic nature, methodical support of realization of the resource support, directed on increase of competitiveness, quality and development of service culture. The internal organizational-managerial mechanism of formation of competitiveness of hotel enterprises, directed towards performance of managerial functions on increase of quality of hotel services, is improved. Also an internal economic mechanism is developed, which provides for the regulation of the main subsystems of the hotel structure by means of methods and levers (competitive advantages), which helps to increase the competitive ability of hotel enterprises in terms of developing quality strategies for hotel products. It is concluded that among the directions of further research in the field of economics and management of the national economy it is necessary to allocate the development of mechanisms of competitiveness management of hotel enterprises, as well as strategies to increase competitiveness of the hotel industry in Ukraine

TAXATION OF ENTERPRISES IN THE CONTEXT OF POST-WAR STIMULATION OF THE ECONOMIC DEVELOPMENT OF UKRAINE

The tax system of Ukraine has gone through a rather long path of transformation and improvement, but even today it has a number of shortcomings that do not allow it to fulfill one of its main tasks - to contribute to the solution of the primary needs of the state economy. A full-scale military invasion, the occupation of part of the territories, and unprecedented levels of destruction of civil and industrial infrastructure require the search for ways to actively stimulate postwar development. And it is the tax system in this context that can act as one of the key factors of economic recovery, which actualizes the need to study the spectrum of its modern problems and find possible ways to solve them. Purpose. Analytical substantiation of the problems of the current system of taxation of enterprises in Ukraine and possible ways of its optimization in the context of the post-war stimulation of economic development. Methods. The methodological basis of the study was made up of general scientific and special methods of economic theory, in particular, methods of theoretical generalization and comparative analysis with the aim of a comprehensive consideration of the issue under study. In the course of the study, statistical materials of the European Union and the State Statistics Service and the Ministry of Finance of Ukraine on the issues of taxation of enterprises and were used and processed by methods of statistical analysis: comparison, grouping, calculation of shares. Results. The level of tax burden of enterprises in Ukraine was calculated and compared with similar indicators of the EU countries. The key problems of the current system of taxation of enterprises in Ukraine in terms of value added tax and income tax are analytically substantiated. Alternative options for taxation for the post-war period are proposed with justification of the expected effects for the country’s economy as a whole

RESEARCH ON THE ROLE OF INVESTMENTS IN ENSURING SUSTAINABLE DEVELOPMENT OF MACHINERY ENTERPRISES IN EUROPEAN UNION COUNTRIES

Relevance. Enhancing the development of the machinery manufacturing sector significantly contributes to realizing sustainable economic development goals, thereby fostering sustainable growth opportunities across various scales, ranging from local to global. The active advancement of the machine-building sector, which serves as the foundation for sustainable societal progress, demands careful consideration of key factors for the effective operation of machinery manufacturing enterprises with investments being one of the foremost. This highlights the imperative for comprehensive research into the tangible impact of investments in securing the sustainable growth of machine-building businesses. Objective. The paper targets the conduct of analytical research on investment practices and approaches adopted by machine-building enterprises in European Union countries to specify the key investment factors for their sustainable development. Methods. The research is based on both general scientific and specialized methods of economic theory, including methods of theoretical synthesis and comparative analysis. Throughout the research, statistical data from the European Union regarding the operation and performance of machinery manufacturing enterprises were utilized and processed using analysis methods, including comparison, grouping, calculation of averages, and absolute growth. Furthermore, a rating methodology was implemented to identify European Union member states exhibiting the most favorable indicators about the status and dynamics of the machine-building industry. Results. A comprehensive analysis of contemporary scholarly advancements regarding the examination of the role of investments and effective methodologies for their implementation within the machine manufacturing industry was conducted. A grouping of 22 European Union member states was undertaken based on the criteria of the number of machine-building enterprises and indicators of its absolute growth over a ten-year temporal span. The 22 EU member states are grouped by the parameters of the number of machine-building enterprises and their absolute growth over a tenyear period. The average revenue and gross income per enterprise in the selected countries of the European Union’s machinery sector were studied, and based on the results, a ranking was conducted. Utilizing the established ranking of the top selected countries, a comprehensive analysis of key investment indicators was conducted, focusing on parameters that include investments in tangible assets, machinery and equipment, as well as human resources. An overview of investment practices by machinery manufacturing enterprises was undertaken, resulting in the identification of their respective strengths and weaknesses

TECHNOLOGY of the Comprehensive Desalination of Wastewater From Mines

The issue of desalination is relevant for many countries of the world; the most promising technology for demineralization appears to be membrane technology. The stabilizing treatment of water before feeding it to the membrane filters involved the ion exchange softening of the solution based on the weakly acidic cation exchanger DOWEX MAC-3 in the H+ and Na+ forms. This makes it possible to improve the efficiency of baromembrane desalination and the service time of membranes. The nanofiltration membrane OPMN-P ensures the purification of low mineralized waters from sulfates (by 74–93 %) and hardness ions (67–90 %); at the same time, the membrane has low selectivity in terms of bicarbonate anions and does not retain chlorides. This avoids the accumulation of these in the concentrates at the nanofiltration purification of low mineralized waters. The inverse osmotic membrane Filmtec TW30-1812-50 shows selectivity for sulfates and hardness ions of over 99 %. The selectivity for chlorides is 83–94 % for low mineralized water, and 90–95 % for highly mineralized water. The concentrates contain hardness ions, sulfates, chlorides, and bicarbonate anions in significant concentrations. We have defined conditions for the effective softening of the formed concentrates at the comprehensive treatment by lime and aluminum coagulants. When desalinizing the concentrate of low- and highly mineralized waters, the sulfate concentration decreased to 2.55–6.53 mg-equiv./dm3 and 3.31–9.02 mg-equiv./dm3, respectively. At the same time, the concentration of hardness ions was 3.31–9.02 mg-equiv./dm3 and 4.20–10.65 mg-equiv./dm3. Creating comprehensive technologies for the purification of mineralized waters makes it possible to ensure the proper efficiency of water desalination and to utilize the waste formed with obtaining useful products. That could reduce anthropogenic pressure on the environment and solve the problem of freshwater shortage for people and industr