Model of configuration of the enterprise value

Визначено особливості та основні параметри моделей конфігурації цінності підприємства (ланцюга, майстерні, мережі).The features and basic options of model of configuration of the enterprises value (chain, workshop, network) are defined

Institutionalism in Accounting: a requirement of the times or a mechanism of social pressure?

The purpose of the study is to establish and identify the reasons for the formation of the institutional foundations of accounting, substantiate their advantages and disadvantages for Ukraine, as well as build an effective organizational and institutional architectonics of its development. The institutional influence on the accounting system in Ukraine and its reasons are established on the basis of an empirical generalization of the positions of various authors, as well as a critical analysis of the existing norms and practices. The method of regression analysis was used to select the basic branch of the national economy, on the example of which the study was conducted. It is substantiated that objectively this influence is associated with social and international requirements, however, for agricultural enterprises, the prerequisite for the introduction of institutional frameworks is the desire of these entities for international cooperation. The above arguments are based on the analysis of statistical data, the results of a questionnaire survey of 105 heads of Ukrainian agricultural companies. An empirical generalization was carried out on the basis of a critical assessment of the normative and legal framework for the development of accounting and accounting for the results of the survey, which made it possible to assess the genesis of the introduction of institutional accounting frameworks in the agricultural sector of Ukraine and substantiate the objective need for such a process. It has been proved that the discussion on the objectivity or compulsory development of the institutional foundations of accounting has real ground. For this purpose, for comparison, the results of a questionnaire survey of managers and accounting specialists in the public sector and indicators of the dynamics of the availability of funds in the single treasury account as of January 1 in recent years are presented, which made it possible to conclude that there are no objective reasons for the institutionalization of accounting and its compulsory nature in this sector.It follows from the study that the institutionalization of accounting is both an objective requirement of the time and a mechanism of public pressure at the same time. Its assignment to one category or another is determined by the existing needs, the branch of the national economy and the results that can be obtained

Industry 4.0 and accounting: directions, challenges, opportunities

The purpose of the study was to reveal the directions, challenges and opportunities that arise in the accounting system in the conditions of Industry 4.0, when innovative solutions based on the capabilities of new digital technologies become the management of in-demand enterprises. The role of Industry 4.0 is shown, the features of modern Industry 4 technologies are revealed, the main technologies and production processes are demonstrated, interconnected using industrial protocols to create intelligent data. The rating of digital competitiveness and their readiness to implement Industry 4.0 technologies for 64 countries of the world is given and analyzed. These factors hinder the process of digitalization in countries with a low rating. The influence of Industry 4.0 on the accounting system is determined and the technologies affected by the fourth industrial revolution in terms of accounting (Big Data or Data Analytics, Cloud Computing, AI, Blockchain, Internet of Things (IoT), Robotic Process Automation) and changes waiting for the profession of accountant. The coordination of efforts of business, education and the state in the context of the development of Industry 4.0 technologies was noted

FOREIGN EXPERIENCE OF SOCIAL SECURITY SYSTEMS FOR LAW ENFORCEMENT PERSONNEL

The aim of the article is to analyse the foreign experience of the social security system of law enforcement personnel, to distinguish the features of establishing the rates and types of remuneration for law enforcement personnel in foreign countries, to determine the interrelation between the standard of social security and work experience and professional competencies. The subject of the study is the foreign experience of the social security system for law enforcement officials. Methodology. The study is based on a comparison of the social security system for law enforcement officials in Ukraine and in foreign countries. The analysis of the features of social security for law enforcement officers enabled to determine the advantages and disadvantages of different social security systems. A comparative legal study of certain provisions of Ukrainian legislation enabled to reveal the possibilities and limits of the application of positive foreign experience in this sphere. The results of the study revealed that in Ukraine the solution of problems on the performance improvement of law enforcement is interrelated with the issues of social security for personnel at work. Therefore, nowadays one of the main objectives is the development of a clear system of social security for law enforcement officers, including police officers, formation of an effective system of remuneration, based on performance indicators. Practical implications. In developed countries, the practice of social policy has formed several areas of its implementation. These include wage policy, social insurance, including medical, pension insurance, housing policy, as well as allowances and social benefits. Some aspects of social security for employees should be studied as a positive example for Ukraine in the course of social reforms. However, the application of foreign experience does not mean a mechanical transfer of certain forms of social security of foreign countries to Ukrainian reality. It should be considered that some aspects of reforming social security for law enforcement officers are universal; other aspects can be applied only under certain conditions related to the political situation in the country, the level of economic development, traditions, as well as the level of crime and criminalization of society. Relevance/originality. A comparative analysis of the ratio of social security systems for law enforcement officers is the basis for developing the most promising areas of domestic legislation in this sphere

Innovative Ways of Working with Parents who Educate Children with Special Needs

The article is devoted to the consideration of the issue of organizing innovative forms of work with parents who educate children with special educational needs. The articles, books, publications, which reflect the question are considered. The essence of the concepts “inclusive learning”, “inclusion”, “inclusive education”, “tutor”, “pedagogical partnership”, “autism”. It has been proven that pedagogical partnership between teachers and parents is an important factor in the organization of quality education for children with special educational needs. The educational approach to teaching and upbringing of autistic children is highlighted. It was found that many parents of inclusive children need psychological assistance and support. Revealed the reasons that can lead to parental stress. Advice was given to parents who educate children with special educational needs. Early intervention programs developed by the US Department of Education were considered to support parents. Difficulties in organizing distance learning caused by the COVID-2019 pandemic were noted. It is noted that the main strategy of pedagogical partnership is communication. Examples of the activities of parents and children are given, which teachers recommend for practical use. Emphasis is placed on creating a “situation of success” in education. Parents were offered forms of work to consolidate material on writing and mathematics with children. It has been proven that the development of fine motor skills of the child's hands contributes to the easy perception and memorization of new material. The compilation of an individual curriculum for the development of the child and the role of parents are considered, and the criteria by which the structure occurs are noted. Attention is paid to avoiding emotional burnout of parents.</p

Regional variations of 1932–34 famine losses in Ukraine

AbstractYearly estimates of urban and rural direct losses (excess deaths) from the 1932–34 famine are presented for the oblasts of Soviet Ukraine. Contrary to expectations, the highest losses are not found in the grain-producing southern oblasts, but in the north-central Kyiv and Kharkiv oblasts. Several hypotheses are proposed and tested to explain this finding. No single hypothesis provides a comprehensive explanation. Losses in some oblasts are due to specific factors, while losses in other oblasts seem to be explained by a combination of economic and political factors. Quantitative analyses are presented of resistance and Soviet repressions in 1932, and effects of the food assistance program and historical-political factors on direct losses in 1933 are analyzed.Des estimations annuelles de pertes (décès excédentaires) directement attribuables à la famine de 1932-34 sont présentées pour les zones urbaines et rurales d’Ukraine sovietique. Contrairement aux attentes, les pertes les plus importantes n’étaient pas dans la région méridionale productrice de grain, mais plutôt dans la région du nord-centre, soit Kiev et Kharkiv. Plusieurs hypothèses sont proposées et mises à l’épreuve pour vérifier cette conclusion. Cependant, aucune hypothèse, à elle seule, ne fournit une explication complète. Dans certaines régions, les pertes sont causées par des facteurs précis, alors que dans d’autres, les pertes sont expliquées par une combinaison de facteurs économiques et politiques. Des analyses quantitatives sont présentées sur la résistance et les répressions sovietiques en 1932. L’effet du programme d’assistance alimentaire et les facteurs politico-historiques attribuables directement aux pertes en 1933 est également analysé

Automatic Deforestation Detection based on the Deep Learning in Ukraine

Ukraine's big problem is the disappearance of forest cover. According to the international forest monitoring project Global Forest Watch, Ukraine lost 1.08Mha of forests from 2000 to 2020. Such sad statistics are possible only due to the lack of monitoring tools for the forest industry in Ukraine. Such a tool can be created by combining Remote Sensing and Deep Learning approaches. To implement such approach for the automatic use, we combine Optical and Synthetic Aperture Radar images of the Sentinel-2 and Sentinel-1 satellite missions on which object-detection is performed using a U-Net-based neural network trained with use of the semi-supervised learning technique. This approach is being tested and shows its effectiveness in Kyiv region and going to be implemented in the same way for the Lviv, Odessa and Zakarpatya oblasts

Strategic development of motor transport enterprises’ innovative processes in Ukraine

This study is aimed at developing a methodological approach to identify and justify the strategy for the development of enterprises` innovative processes, which enables considering alternatives and determining the priorities of adaptation as well as increasing the level of flexibility to changes in the business operating conditions. The study is based on the materials of 21 motor transport companies in Ukraine. The methodological toolkit is based on the proposed polyfactorial 3D model with the implementation of correlation, regression and cluster analysis. The use of the strategy for the innovation process development of the motor transport enterprise with the introduction of focus on the asymmetry of its directions increases efficiency, which becomes equal to the benchmark or close to the maximum efficient value