State financial regulation of the competitive environment: assessment for the agricultural sector of Ukraine

The article reveals the importance of state financial regulation as one of the most important tools for economic growth and ensuring the competitiveness of industries and the economy of Ukraine. The studies of domestic and foreign scientists on the subject of research are analyzed in detail. The state of enterprises of the agricultural sector of Ukraine for the period 2013-2020 has been determined. The study was carried out on the factors of providing agricultural producers with financial resources in terms of the size of the forms of management. The share of unprofitable enterprises in the industry for the same period is also analyzed. The achievements of the agricultural sector are described according to the statistical analysis of the state of socio-economic development of the regions in the period 2020-2021. The methodology for monitoring and evaluating the effectiveness of the implementation of the state regional policy in accordance with legislative regulations is described. This made it possible to establish that at the present stage, the financial regulation of the agricultural sector of Ukraine is carried out without proper scientific justification and, as a rule, responds slowly to the requirements of economic practice, especially in the context of deepening the penetration of global processes into the national economy. Approaches to the assessment of the competitive environment of the agrarian sector of Ukraine and the direction of its state regulation are proposed. Theoretical, methodological, and practical aspects of assessing the competitiveness of the sector are disclosed. The necessity and possibility of forming a competitive environment by fiscal policy measures, primarily budgetary regulation, is proved. The problems of forming a competitive environment in the context of the current crisis caused by the COVID-19 pandemic, the place of Ukraine in the world competitiveness ranking are identified, and methodological approaches to the development strategy are proposed. It is proved that the competitive strategy is based on the existing resources of the industry (material, financial and intellectual), the level of development of various forms of management, the structure of production, marketing, processing, the formation of value chains and a bilateral state-market regulator. The directions for improving the quality of the competitive environment, arising from the paradigm of innovative development of the agricultural sector, are summarized and provide for the stimulation of small business in niche and organic production and large-scale industrial production in terms of the main indicators of food security, as well as the development of land, financial, credit and resource markets and the formation of equal access to them all agricultural producers

Information and analytical providion of budget support of institutional sectors of the economy (on the example of the agricultural sector of Ukraine)

The aim of the article is to study the information support of the institutional field and state regulation of agricultural development of Ukraine through the analysis of current strategies and tools and programs of state support. The relevance of the study is due to the significant increase in the role of state support for key sectors of the economy in a systemic crisis caused by the coronavirus pandemic COVID-19 and restrictive quarantine measures. Limitation of budget funds implies an urgent need for their most rational use, identifying trends and areas of which this study is devoted. The research methodology is based on comparative analysis, economic and mathematical modeling, methods of assessing the effectiveness of budget programs, the use of analytical surveys, statistics on self-assessment of agribusiness and data from independent news agencies on the effectiveness of government regulation. The information base is the regulatory framework for state support of the agricultural sector, analytical studies on budget support for the agricultural sector and budget expenditures for agricultural development were based on official data from the State Statistics Service of Ukraine and the Ministry of Economy, Trade and Agriculture of Ukraine. The study analyses some components of the Strategy for the development of the agricultural sector of Ukraine, the Concept of development of farms and agricultural cooperation for 2018-2020, the project and the place of state support in its regulation. The dynamics of state support for 2016-2019 is shown, the main factors of influence are characterized and the dynamics of state support of the agricultural sector of Ukraine evaluated according to the OECD (Organization of economic cooperation and development) methodology is given. An analysis of the expenditures of the State Budget of Ukraine in 2020 on agricultural and rural development is carried out. The given research can be used at formation of current programs of budgetary support of branch, development of concepts of sustainable development of separate forms of managing – farms and peasant farms, adjustment of strategic plans, formation of their key indicators for monitoring and for increase methodological bases and principles of state regulation and other institutional factors of agricultural finance

UKRAINIAN-RUSSIAN CONFLICT IN THE DONBAS FROM THE POINT OF VIEW OF WESTERN HISTORIOGRAPHY: CHARACTER, ORIGINS, REASONS

Object of research: analysis of the works of modern foreign authors, which reflect the process of the Russian-Ukrainian conflict in the Donbas, which cast doubt on the European security system, has complicated the lives of millions of citizens. Clarification of the reasons that led to the amorphous national identity of the population of Donbas, rejection of Western values, mythical ideas about fascists-Banderites. Disclosure of the diversity of assessments of Western historiography regarding the origins and causes of the conflict, its nature. From a critical point of view, the work of "geopolitical realists" who are trying to minimize the Kremlin’s actions in relation to Ukraine is considered. Investigated problem: to show and prove that the revival of Russian neo-imperialism, which even after 1991 considered Ukraine a vassal, became the main external factor that led to the escalation of the conflict and its actual “freezing”. The attention is focused on the reasons for the appearance of peculiar stereotypes of thinking and behavior of residents of the Donetsk basin, contrasted with the mentality of citizens of other regions, especially Western Ukraine. The cultural-historical split of Ukraine, which developed historically, could not be the cause of the armed conflict, even with the pole opposition “Lviv-Donetsk”. Therefore, the separatist sentiments that appeared in Donbas at certain times were not a mass phenomenon even in 2014 because of this, it is impossible to explain Russian aggravation of relations between the elites of Kyiv and Donbas without analyzing external interference. The state of affairs was also aggravated by both sabotage of the Donbas elites, they did not recognize the legitimacy of the new government in Kyiv after February 2014, and by the mistakes made by the central government in Kyiv. Hasty and ill-conceived, according to Western experts, was the adoption by the Verkhovna Rada of Ukraine of a law abolishing the regional status of the Russian language. The name of the military operations from the Kyiv side as “anti-terrorist operation” was doubtful. It was changed late. Main scientific results: in fact, for the first time in the historiography of Ukraine, the latest works of Western scholars on the Ukrainian-Russian conflict have been analyzed. Conclusions are made about the inconsistency of the views of Western historians regarding the nature and causes of the conflict, the prospects for its settlement

Financial instruments for ensuring national security: experience of Ukraine in military conditions

State security is the main guideline of state policy in the face of global challenges. For Ukraine, it is especially relevant, because during the period of the russian-Ukrainian war, its foundations and essence experience significant deformations. Since the risks and threats to national security have increased enormously in Ukraine under martial law, its financial component should be formed according to the tools corresponding to the challenges, even ahead of them, since, according to analysts, modern war is a war of finances. The problems faced by the state, the banking system, financial and commodity markets and institutions, corporations and households need new financial instruments to ensure flexibility in financing strategic goals. As of September, the losses of the Ukrainian economy from the war are estimated according to various estimates, from USD 105 billion, or 70% of the average annual GDP over the past 5 years, to USD 600 billion, and this exceeds the level of GDP in 2021 by 3 times. This actualizes the needs of the scientific study of financial instruments with the aim of effective state regulation and equalization in the face of limited and increasing losses of human and material resources, changes in the direction and speed of financial flows, their sources, structure, reproduction and reservation. The study examines financial instruments of a predominantly budgetary direction, as well as the components of national indicators of financial security. It is also important to analyze the share of the state in the economy, the size of which determines the speed of response and the completeness of resistance due to a threat to national security. To achieve the goals of the study, the main legally established risks of financial instruments of the national economy during the period of martial law are systematized. The indicators of the financial security of the state for the period of hybrid and military aggression of the rf (2013-2021) were assessed, and according to open sources of data, which are rather limited, a forecast of these indicators for 2022 was made. On the basis of the Financial Stability Report of the National Bank of Ukraine, the budget innovations of the period of martial law are analyzed. The sources of financing the state budget for the period of the legal regime of martial law and its main directions for 2023 are summarized. It is concluded that the financial system of Ukraine in a short time managed to organize financial flows in accordance with the needs of ensuring national security, form an optimal balance of resources, maintain the volume of financing of basic budget expenditures, attract donor resources and resist the inevitable decline of the economy during the war. The role of donor countries of economic and military assistance, in particular Latvia, in deterring military aggression and ensuring the stability of Ukraine's financial policy was emphasized

Prospective directions of state regulation of “green” energy development in the context of Ukraine’s energy safety

The article describes the leading world trends and factors of state regulation of “green” energy development as a key element of energy safety of mankind at transition stage to globalized society. Paradigm change of energy safety of mankind, problems and obstacles on the way to abandon hydrocarbons use as the main energy sources and replace them by renewable environmentally friendly sources are analyzed. International and national normative legal documents regulating functioning and “green” energy development are characterized. Mechanisms for strengthening Ukraine’s energy safety by acceleration stimulating of construction of new generation power plants using exclusively renewable energy sources in our country were proposed

Використання відкритих та спеціалізованих геоінформаційних систем для навчання комп’ютерного моделювання студентів та аспірантів

The article contains research on use of open and specialized geoinformation systems to prepare students and postgraduates on specialties: 101 “Environmental Sciences”, 103 “Earth Sciences”, 122 “Computer Sciences”, 183 “Environmental Technologies”. Analysis of the most common world open geoinformation systems is done. Experience of geoinformation systems use for students and postgraduates teaching for different specialties is described. Predominant orientation towards the use of geoinformation systems in educational process is determined based on the analysis of scientific publications and curricula of the most popular Ukrainian universities. According to the authors the material that is given narrows knowledge and skills of students and postgraduates, particularly in computer modeling. It is concluded that ability of students and postgraduates to use geoinformation systems is interdisciplinary. In particular, it develops knowledge and skills in computer modeling of various processes that may arise in the further professional activity. Examples of professional issues and ways to solve them using geoinformation systems are given. Recommendations are given on the use of open and specialized geoinformation systems in the educational process. It is recommended to use both proprietary (ArcGis, MapInfo) and open GIS (uDIG, QGIS, Whitebox GAT) to teach students. Open GIS (uDIG, QGIS, Whitebox GAT) and specialized (Modular GIS Environment, GEO + CAD, GeoniCS, AISEEM) can be used to teach both students and postgraduatesУ статті досліджено питання використання відкритих і спеціалізованих геоінформаційних систем у підготовці студентів і аспірантів за спеціальностями: 101 «Екологія», 103 «Науки про Землю», 122 «Комп’ютерні науки», 183 «Технології захисту навколишнього середовища». Зроблено аналіз найбільш поширених у світі відкритих геоінформаційних систем. Описано досвід застосування геоінформаційних систем для навчання студентів і аспірантів різних спеціальностей. На підставі аналізу наукових публікації та навчальних планів українських університетів, визначено переважну орієнтацію на використання в навчальному процесі пропрієтарних геоінформаційних систем, що, на думку авторів, звужує знання та навички студентів і аспірантів, зокрема щодо комп’ютерного моделювання. Зроблено висновок, що вміння студентів і аспірантів застосовувати геоінформаційні системи має міждисциплінарний характер, зокрема, розвиває знання і навички з комп’ютерного моделювання різних процесів, що можуть виникати у подальшій професійній діяльності. Наведено приклади професійних задач та способи їх вирішення із застосуванням геоінформаційних систем. Надано рекомендації щодо використання відкритих і спеціалізованих геоінформаційних систем у навчальному процесі. Рекомендовано для навчання студентів молодших курсів застосовувати як пропрієтарні (ArcGis, MapInfo) так і відкриті ГІС (uDIG, QGIS, Whitebox GAT). Для навчання студентів старших курсів і аспірантів можливо застосовувати відкриті ГІС (uDIG, QGIS, Whitebox GAT) та спеціалізовані (Modular GIS Environment, GEO+CAD, GeoniCS, AISEEM)

Застосування відкритих та спеціалізованих геоінформаційних систем для вивчення комп’ютерного моделювання студентами та аспірантами

The article contains research on use of open and specialized geoinformation systems to prepare students and postgraduates on specialties: 101 “Environmental Sciences”, 103 “Earth Sciences”, 122 “Computer Sciences”, 183 “Environmental Technologies”. Analysis of the most common world open geoinformation systems is done. Experience of geoinformation systems use for students and postgraduates teaching for different specialties is described. Predominant orientation towards the use of geoinformation systems in educational process is determined based on the analysis of scientific publications and curricula of the most popular Ukrainian universities. According to the authors the material that is given narrows knowledge and skills of students and postgraduates, particularly in computer modeling. It is concluded that ability of students and postgraduates to use geoinformation systems is interdisciplinary. In particular, it develops knowledge and skills in computer modeling of various processes that may arise in the further professional activity. Examples of professional issues and ways to solve them using geoinformation systems are given. Recommendations are given on the use of open and specialized geoinformation systems in the educational process. It is recommended to use both proprietary (ArcGis, MapInfo) and open GIS (uDIG, QGIS, Whitebox GAT) to teach students. Open GIS (uDIG, QGIS, Whitebox GAT) and specialized (Modular GIS Environment, GEO + CAD, GeoniCS, AISEEM) can be used to teach both students and postgraduates.Стаття містить дослідження щодо використання відкритих та спеціалізованих геоінформаційних систем для підготовки студентів та аспірантів за спеціальностями: 101 “Навколишнє середовище”, 103 “Наука про Землю”, ​​122 “Комп’ютерні науки”, 183 “Екологічні технології”. Проведено аналіз найпоширеніших у світі відкритих геоінформаційних систем. Описано досвід використання геоінформаційних систем для студентів та аспірантів, які викладають різні спеціальності. Переважна орієнтація на використання геоінформаційних систем у навчальному процесі визначається на основі аналізу наукових публікацій та навчальних програм найпопулярніших українських університетів. На думку авторів, поданий матеріал звужує знання та вміння студентів та аспірантів, зокрема з комп’ютерного моделювання. Зроблено висновок, що здатність студентів та аспірантів користуватися геоінформаційними системами є міждисциплінарною. Зокрема, він розвиває знання та навички комп’ютерного моделювання різних процесів, які можуть виникнути в подальшій професійній діяльності. Наведено приклади професійних питань та шляхи їх вирішення за допомогою геоінформаційних систем. Дано рекомендації щодо використання відкритих та спеціалізованих геоінформаційних систем у навчальному процесі. Для навчання студентів рекомендується використовувати як фірмові (ArcGis, MapInfo), так і відкриті ГІС (uDIG, QGIS, Whitebox GAT). Відкриті ГІС (uDIG, QGIS, Whitebox GAT) та спеціалізовані (Модульне середовище ГІС, GEO + CAD, GeoniCS, AISEEM) можуть використовуватися для навчання як студентів, так і аспірантів

Current issues of security management during martial law

The authors of the book have come to the conclusion that toensuring the country’s security in the conditions of military aggression, it is necessary to use the mechanisms of protection of territories and population, support of economic entities, international legal levers of influence on the aggressor country. Basic research focuses on assessment the resource potential of enterprises during martial law, the analysis of migration flows in the middle of the country and abroad, the volume of food exports, marketing and logistics system. The research results have been implemented in the different decision-making models during martial law, information and economic security management, formation of personnel potential and assets of enterprises, food, energy and environmental security management, use of budgetary levers and financial instruments. The results of the study can be used in the developing of directions, programs and strategies for the post-war recovery of Ukraine’s economy and the attraction of foreign investments in the regions, decision-making at the level of ministries and agencies that regulate security management processes. The results can also be used by students and young scientists in the educational process and conducting scientific research on the problems of ensuring the country’s security

Information and analytical providion of budget support of institutional sectors of the economy (on the example of the agricultural sector of Ukraine)

The aim of the article is to study the information support of the institutional field and state regulation of agricultural development of Ukraine through the analysis of current strategies and tools and programs of state support. The relevance of the study is due to the significant increase in the role of state support for key sectors of the economy in a systemic crisis caused by the coronavirus pandemic COVID-19 and restrictive quarantine measures. Limitation of budget funds implies an urgent need for their most rational use, identifying trends and areas of which this study is devoted. The research methodology is based on comparative analysis, economic and mathematical modeling, methods of assessing the effectiveness of budget programs, the use of analytical surveys, statistics on self-assessment of agribusiness and data from independent news agencies on the effectiveness of government regulation. The information base is the regulatory framework for state support of the agricultural sector, analytical studies on budget support for the agricultural sector and budget expenditures for agricultural development were based on official data from the State Statistics Service of Ukraine and the Ministry of Economy, Trade and Agriculture of Ukraine. The study analyses some components of the Strategy for the development of the agricultural sector of Ukraine, the Concept of development of farms and agricultural cooperation for 2018-2020, the project and the place of state support in its regulation. The dynamics of state support for 2016-2019 is shown, the main factors of influence are characterized and the dynamics of state support of the agricultural sector of Ukraine evaluated according to the OECD (Organization of economic cooperation and development) methodology is given. An analysis of the expenditures of the State Budget of Ukraine in 2020 on agricultural and rural development is carried out. The given research can be used at formation of current programs of budgetary support of branch, development of concepts of sustainable development of separate forms of managing – farms and peasant farms, adjustment of strategic plans, formation of their key indicators for monitoring and for increase methodological bases and principles of state regulation and other institutional factors of agricultural finance

Вплив цифровізації економіки на розвиток облікової мультипарадигми для цілей фінансового аналізу

The object of research is the process of formation of accounting paradigms in the digital economy and their compliance with the information support of financial analysis for management needs. The prospects of research are due to the fact that one of the most problematic places is debugging the relationship between accounting practice and science. The regulation of this process is associated with the complexity of identifying individual accounting objects that arise as a support for the digitalization of services and the standardization of this process. There is a transformation of the established accounting paradigm into a multi-paradigm, since traditional and regulatory requirements for data sources are preserved and completely new ones, of a different economic and social orientation, are emerging. To determine the needs of information support for financial analysis, the institutional and legal field for the development of the digital economy in Ukraine, the state of development of the information society have been studied. The volumes of implementation of digitalization of individual corporations are analyzed. The analysis of the current state of theoretical developments in accounting in conjunction with the development of digital technologies in financial and economic processes is carried out. It has been determined that the accounting paradigm is the prevailing interpretation among researchers, practitioners, in regulatory documents and accounting standards of the position/state of the theory of accounting and its economic doctrine, generalizing by the time. The main characteristics of the digital economy and spending on innovation are identified as the leitmotif of the use of knowledge as capital, which is associated with a qualitatively new type of information and telecommunication technologies, inclusive sustainable development, and extends to the methodology of social sciences and management. In the course of the study, multidisciplinary chain links were identified: digital economy – accounting paradigms – methods of financial analysis. A working hypothesis of the influence of these connections on the accounting paradigms and the crystallization of the latter in the multiparadigm has been developed. The risk vectors associated with the advanced development of the digital economy against the tools of its analysis are identified: regulatory, socio-economic, technological and managerial. Subsequently, the stages of financial analysis procedures were adjusted by expanding accounting information on the state of the market and corporate processes in the context of new technologies for making strategic decisions. By clarifying the methodology of financial analysis as a reaction to the multidisciplinarity of the accounting paradigm, an assessment is made of the use of innovative technologies by corporations. It has been proved that the penetration of transactions inherent in the digital economy into the financial system entails its reaction and requires appropriate changes in the methods and methodology of financial analysis. Since the basis of information support for financial analysis is accounting, the development of its paradigm as a multi-paradigm affects the quality of financial data produced for management.Об'єктом дослідження є процес формування парадигм бухгалтерського обліку в умовах цифрової економіки та їх відповідність стану інформаційного забезпечення фінансового аналізу на потреби управління. Перспективність дослідження зумовлена тим, що одним з найбільш проблемних місць є налагодження зв’язків облікової практики та науки. Регулювання цього процесу пов’язане зі складністю ідентифікації окремих об’єктів обліку, що появляються як супровід цифровізації послуг та стандартизації даного процесу. Відбувається перетворення усталеної парадигми обліку у мультипарадигму, оскільки зберігаються традиційні та нормативні вимоги до джерел даних і виникають зовсім нові, різної економіко-соціальної спрямованості. Для визначення потреб інформаційного забезпечення фінансового аналізу досліджено інституційно-правове поле розвитку цифрової економіки в Україні, стан розвитку інформаційного суспільства. Проаналізовано обсяги впровадження діджиталізації окремих корпорацій. Проведено аналіз сучасного стану теоретичних розробок бухгалтерського обліку у взаємозв’язку з розвитком цифрових технологій у фінансових та економічних процесах. Визначено, що парадигма бухгалтерського обліку – це узагальнююче на момент часу переважаюче тлумачення серед дослідників, практиків, у нормативних документах і облікових стандартах позиції/стану теорії бухгалтерського обліку та її економічної доктрини. Визначено основні характеристики цифрової економіки та видатків на інновації як лейтмотиву використання знань як капіталу, що пов’язана з якісно новим типом інформаційно-телекомунікаційних технологій, інклюзивним сталим розвитком, та поширюється на методологію суспільних наук і управління. У ході дослідження виявлено мультидисциплінарні зв’язки ланцюга: цифрова економіка – парадигми бухгалтерського обліку – методика фінансового аналізу. Сформована робоча гіпотеза впливу цих зв’язків на облікові парадигми та кристалізації останніх у мультипарадигму. Визначено вектори ризику, пов’язані з випереджальним розвитком цифрової економіки проти інструментарію її аналізу: нормативні, соціально-економічні, технологічні та управлінські. Надалі скориговано етапи процедур фінансового аналізу шляхом розширення облікової інформації щодо стану ринку та корпоративних процесів в умовах нових технологій для прийняття стратегічних рішень. Завдяки уточненню методики фінансового аналізу як реакції на мультидисциплінарність облікової парадигми надається оцінка застосуванню інноваційних технологій корпораціями. Доведено, що проникнення трансакцій, притаманних цифровій економіці, у фінансову систему спричиняє її реакцію та вимагає відповідних змін у методах і методиці фінансового аналізу. Оскільки базою інформаційного забезпечення фінансового аналізу є бухгалтерський облік, розвиток його парадигми як мультипарадигми впливає на якість фінансових даних, продукованих для управління