Mechanism of formation of the social component of sustainable development reporting

As a part of the study of the social component of sustainable development reporting, the mechanism for recording of its indicators were improved. On the basis of this, directions for accounting support were outlined and a classification of social activity expenses was given, dividing them according to reporting objects in the context of indicators of sustainable development reporting. This allowed us to identify the objects of accounting for the social activity of the company. Improvement of reporting as the basis for information support of the process of formation of indicators of the social aspects of sustainable development reporting took place as the proposed form of an internal report (Report on social activities), which is reasonably prepared to summarize the social aspects of business entities. This allows the assessment of social activities on positive and negative impacts on society, labor relations, human rights, as well as to obtain reliable and timely information for the formation of indicators of sustainable development reporting. The proposed procedure for carrying out the procedure for the reporting of sustainable development verification can be adjusted in accordance with the main strategic indicators of the company development, current policies, as well as the guidelines approved by the social reporting indicators

Accounting and verification of sustainable enterprise development reporting

The mechanism for indicators formation of the social components of sustainable development reporting was improved through substantiation of accounting and nonaccounting information support and a development of an algorithm for their formation, which is the basis of a new information disclosure format for participants in socio-economic relations. The organizational provisions of the system of verification of sustainable development reporting were considered, and as a result: components of the verification system were substantiated (the company's obligations, principles, confirmation, requirements for the subject of verification); a model of the verification system organization was developed; and an algorithm for assessing and assigning a rating of verification was developed which is one of the key elements of the new mechanism for publicizing information about the economic activity of an enterprise. The methodological support of the verification procedure for sustainable development reporting was analyzed in terms of the assessment of the level of completeness of the subject of verification, the importance of requests from stakeholders and the effectiveness of socially responsible activities which involve the use of a set of analytical procedures and taking into account the information request of stakeholders on the sustainable development of the enterprise

Психічне здоров’я працівників державних установ

Монографія є результатом колективної роботи з вивчення психічного здоров’я працівників державних установ. У тексті представлено результати теоретичних та емпіричних досліджень. Для психологів, керівників і працівників державних установ, викладачів, аспірантів, студентів, усіх хто цікавиться питанням психічного здоров’я як у повсякденному житті, так і в контексті робочого місця особистості

Introduction of a corporate security risk management system: The experience of Poland

To ensure the economic security of companies, it is necessary to introduce a risk management system based on the use of various tools, especially financial ones. The purpose of the article is to scientifically substantiate the paradigm of integration of the risk management mechanism into the system of economic security in companies on the basis of risk-oriented management. The main study method was an online survey of 50 Polish companies in January-April 2021 using a developed questionnaire consisting of 40 questions. According to the results of the expert survey, it is determined that regardless of the type of economic activity of the enterprise, the main goal of introducing risk-oriented management is to preserve assets and increase the efficiency of financial and economic processes. The introduction of risk-oriented management is perceived as a tool to increase the value of the company and ensure the achievement of strategic goals. Fraud is a significant risk to the state of economic security for modern enterprises. To prevent the fact of fraud, taking into account the specifics of the operation of companies, it is suggested to conduct an annual examination. As a result, the suggested procedure should include an audit (audit of financial statements, forensics, transition to international financial reporting standards, audit of systems and processes), assessment (assessment for audit and reporting in accordance with international financial reporting standards, risk management assessment in accordance with international standards, assessment of the effectiveness of economic security), tax analytics (identification of tax risks, analysis of compliance with tax legislation, tax audit), and a due diligence procedure for investment objects

Edaphoclimatic factors determining sunflower yields spatiotemporal dynamics in northern Ukraine

The climate and soil conditions have a significant impact on sunflower yields. Sunflower yield dynamics in the Central European mixed forests (Polissya) and Eastern European forest-steppe ecoregions in Ukraine from 1991 to 2017 was proved to fit a log-logistic model most adequately. The model has four characteristic parameters: the Lower Limit indicates the lowest level of yield over the study period; the Slope indicates the rate of yield increase over time; the ED50 is the time required to reach half of the maximum yield level and simultaneously the point with the highest rate of yield increase; the Upper Limit shows the highest yield level. The parameters of the yield model are used to meaningfully interpret the causes of yield dynamics. Edaphoclimatic factors account for 34 to 58% of the variation in the yield trend parameters. The soil texture and soil organic carbon (SOC) predominate among the edaphic factors that determine the variability of sunflower yield. Continentality of climate and degree of temperature variability during the growing season are the main climatic determinants of sunflower yield parameters

Introduction of a Corporate Security Risk Management System: The Experience of Poland

To ensure the economic security of companies, it is necessary to introduce a risk management system based on the use of various tools, especially financial ones. The purpose of the article is to scientifically substantiate the paradigm of integration of the risk management mechanism into the system of economic security in companies on the basis of risk-oriented management. The main study method was an online survey of 50 Polish companies in January–April 2021 using a developed questionnaire consisting of 40 questions. According to the results of the expert survey, it is determined that regardless of the type of economic activity of the enterprise, the main goal of introducing risk-oriented management is to preserve assets and increase the efficiency of financial and economic processes. The introduction of risk-oriented management is perceived as a tool to increase the value of the company and ensure the achievement of strategic goals. Fraud is a significant risk to the state of economic security for modern enterprises. To prevent the fact of fraud, taking into account the specifics of the operation of companies, it is suggested to conduct an annual examination. As a result, the suggested procedure should include an audit (audit of financial statements, forensics, transition to international financial reporting standards, audit of systems and processes), assessment (assessment for audit and reporting in accordance with international financial reporting standards, risk management assessment in accordance with international standards, assessment of the effectiveness of economic security), tax analytics (identification of tax risks, analysis of compliance with tax legislation, tax audit), and a due diligence procedure for investment objects

Heterologous AdpA transcription factors enhance landomycin production in Streptomyces cyanogenus S136 under a broad range of growth conditions

Yushchuk O, Ostash I, Vlasiuk I, et al. Heterologous AdpA transcription factors enhance landomycin production in Streptomyces cyanogenus S136 under a broad range of growth conditions. APPLIED MICROBIOLOGY AND BIOTECHNOLOGY. 2018;102(19):8419-8428.Streptomyces cyanogenus S136 is the only known producer of landomycin A (LaA), one of the largest glycosylated angucycline antibiotics possessing strong antiproliferative properties. There is rising interest in elucidation of mechanisms of action of landomycins, which, in turn, requires access to large quantities of the pure compounds. Overproduction of LaA has been achieved in the past through manipulation of cluster-situated regulatory genes. However, other components of the LaA biosynthetic regulatory network remain unknown. To fill this gap, we elucidated the contribution of AdpA family pleiotropic regulators in landomycin production via expression of adpA genes of different origins in S. cyanogenus S136. Overexpression of the native S. cyanogenus S136 adpA ortholog had no effect on landomycin titers. In the same time, expression of several heterologous adpA genes led to significantly increased landomycin production under different cultivation conditions. Hence, heterologous adpA genes are a useful tool to enhance or activate landomycin production by S. cyanogenus. Our ongoing research effort is focused on identification of mutations that render S. cyanogenus AdpA nonfunctional