Transforming Financial Outsourcing Services for Sustainable Business Development: A Review on Green Finance

Introduction. Financial outsourcing services contribute to the effective management of economic relations arising in the process of the formation and use of financial resources. With the unchanged goal of financial outsourcing, its services are being transformed, associated with the development of the financial market and the emergence of innovative financial instruments, technologies and mechanisms. Aim and tasks. The purpose of the article is to form a methodology for studying financial markets, growth points and development trends of "green" finance and tools for sustainable business development that require the transformation of financial outsourcing services. Results. A review of sustainable business development based on the methodology of researching the green financial market and financial instruments was carried out, which consists in the use of biometric, predictive, and other methods of analysis that allow timely identification of innovative financial instruments, their development trends, empirical data on their significance, sources of funding, scale, models and trends in the development of economic relations arising in the process of environmental modernization of production. The proposed methodology for researching the financial market will make it possible to transform financial outsourcing services in a timely manner, especially for clients engaged in the development and implementation of engineering innovations aimed at developing a sustainable economy based on green finance. Conclusions. The dynamics of the development of green bonds is significantly ahead of the dynamics of the development of the financial market as a whole. The concept of organizing regional sustainable financial systems is proposed, the infrastructure of which includes a financial outsourcer that contributes to the effective attraction and use of financial resources for sustainable business development. A classification of client groups of financial outsourcing services is proposed depending on the size of business entities and the involvement of specific financial instruments and management mechanisms carried out by an outsourcer, which provides capital management using financial management mechanisms, accelerating its turnover and reuse

Financial support of territorial communities of Ukraine in the context of decentralization

The experience of the countries of the European Union shows that the driving force behind their social and economic development is local self-government, in Ukraine it is territorial communities. Decentralization reform should ensure that local governments are able to independently resolve all local issues with their own resources. The problem of financial provision of territorial communities is of particular relevance in the context of financial instability in the country. The methodological basis of the study was: a systematic approach - for the theoretical definition of the essence of the financial support of territorial communities and their assessment; methods of comparative analysis and synthesis - to identify patterns of financial support and the structure of budgetary resources of territorial communities; statistical methods for assessing the effectiveness of financial support for territorial communities; graphic - to display the main trends in the formation of monetary resources of territorial communities. To analyze the dynamics of financial provision of TC in Ukraine, statistical data for the last 5 years were used. The article considers the impact of decentralization on the financial support of territorial communities. Its advantages and disadvantages are determined. The filling of local budgets in Ukraine in the conditions of decentralization is analyzed. It was studied that own revenues of local budgets have been constantly growing during 2016-2020, which positively characterizes the introduction of decentralization. Although, compared to 2019, the total revenues of local budgets reduced due to a decrease in transfers from the state budget. The dynamics and structure of interbudgetary transfers in 2016-2020 are analyzed. The mechanism of equalization and receipt of basic subsidies is considered. The main sources of formation of incomes of local budgets are determined. The importance in the structure of incomes of territorial communities of the tax on the income of individuals is noted. An evaluation model of the sufficiency of financial support for territorial communities is considered and a ranked series of territorial units is constructed. The problems of the financial support system for territorial communities due to the existence of post-conflict and temporarily occupied territories are identified. Directions for improving the financial provision of territorial communities are proposed and alternative sources of funds for the budgets of territorial communities are considered

Strategic analysis of the competitiveness of educational products in the management of higher education institutions

The purpose of this article is to develop modern methodological approaches to strategic analysis of the competitiveness of educational products from the standpoint of management of higher education institutions to form a cost management strategy, make fuller use of resource potential and optimize curricula and areas of training professionals. The information base of the study was data on the composition and structure of expenses for preparation of one student, obtained as a result of a survey of 87 institutions of higher education in Ukraine for 2015-2018. Methodical and methodological base for calculating the cost of training one student of higher education institutions was the methodology developed by the State Educational and Scientific Institution “Academy of Financial Management”. Information on the cost of education, the cost of training one student in terms of individual specialties was used on the example of SHEI “Kyiv National Economic University named after Vadym Hetman” and obtained from the official website of the university. As a result of research the technique of the matrix analysis of an estimation of competitiveness of educational products which is based on a combination of indicative values of indicators is offered. It is proposed to carry out such an assessment on the basis of a two-dimensional matrix, and provide an analytical interpretation of the values of each cell of the matrix, which ensures the implementation of evaluation and search functions of strategic management and forms analytical basis for monitoring costs and revenues for the top management of the institution. The results of the study can be used to implement marketing strategies of higher education institutions aimed at realizing their competitive advantages and more effective use of competitive potential

AUTOMATIC MACHINE OF PLASTIC BOTTLES AND ALUMINUM CANS COLLECTION FOR RECYCLING

<p>Reduce, reuse, recycle is one of the key directions in the development of science and technology at this time. However, it is not enough to create opportunities for reusing PET containers. It is necessary to create mechanisms that will motivate people to collect and hand over such containers. In this article, we propose the creation of a reverse vending machine, which will issue a monetary reward to a person for handing over PET containers. </p&gt

Influence of agrometeorological component of the project environment on the duration of works in chemical protection projects of agricultural crops

The analysis of the state of science and practice of making managerial decisions in agricultural production projects is performed. The expediency of substantiation of the influence of the agrometeorological component of the project environment on the duration of works in the projects of chemical protection of agricultural crops is substantiated. The approach to the definition of fund of works time performance in projects of chemical protection of crops taking into account changing events of an agrometeorological component of the project environment is offered. It is based on the use of statistical data of agrometeorological stations in the regions where these projects are implemented. The peculiarity of this approach is that it provides for the formation of databases and knowledge for planning work in projects of chemical protection of agricultural crops based on the characteristics of a given project environment. To do this, computer simulation is used, which provides a systematic consideration of many variable agrometeorological components of the design environment and their impact on the limitation of the time allocated for work. This improves the quality of the database for forecasting the events of the components of the project environment, as well as gaining knowledge that underlies the acceleration of management decisions in projects of chemical protection of crops. It is established that the duration of agrometeorological determined daily fund of time for work in projects of chemical protection of agricultural crops is variable both during the life cycle of the project and in certain periods of its implementation, which is reflected by the relevant distribution laws. Further research on the planning of chemical protection projects for agricultural crops should be conducted to justify new methods and models of management decisions that will take into account the impact of changing events of the agrometeorological component of the project environment on the time and content of work in these projects

Information model of material and technical and financial resources in housing in Ukraine and Europe: accounting and management aspect

The purpose of the study is to form an information model of material, technical and financial resources in construction, based on identifying and taking into account the existing initial conditions and developing proposals for their improvement at the level of accounting and management by improving the documentation process. The article examines the relationship between material, technical and financial resources in housing construction. It is proposed to consider the information resource as the main resource, because it has an impact on the formation of all other resources, and therefore, in fact, manages them. This gives rise to new types of resources that are somewhat changing the pace and direction of governance and the global economy as a whole. The potential possibility of the working population of Ukraine to purchase housing by making two hypotheses is calculated. The first hypothesis concerns the ability of the working population to save money from wages, if the working person can live according to the subsistence level. The second hypothesis calls into question the first. At the junction of these hypotheses, appropriate conclusions are formed regarding the improvement of sources of financing for housing construction. Due to the study of problematic aspects of housing construction, a model of material, technical and financial resources in the context of digitalization has been formed. The derivative conditions of such resources are singled out here, namely: assistance in the restoration of natural resources; search for alternative resources; saving time; optimization of material costs; the emergence of a new type of currency; speed of calculations. Based on their research, it is proposed to improve financial and management accounting for the formation of new synthetic and analytical accounts, internal and intermediate management documents and the methodology of financial accounting

Features of orientations in difficult situations of tourism business managers at different stages of professional genesis

The article presents the results of an empirical study of coping factors that reflect the content of types of orientations in difficult situations in tourism business managers at different stages of professional genesis. Based on the theoretical analysis of scientific sources, it is stated that the professional activity of personnel employed in the tourism industry is characterized by stress resulting from various problem situations. The scientific achievements of modern scientists on the problem of coping of stress by tourism managers are considered. It is noted that research on the coping behavior of tourism professionals intensified only during the COVID-19 pandemic, which caused a crisis in the tourism industry. The urgency of deploying research of coping strategies of managers in the psychology of tourism in a broader perspective is emphasized. The total sample consisted of 216 persons. The first group consisted of 144 fourth-year students majoring in Tourism. The second group included 72 specialists with experience in the field of tourism from 7 to 10 years. To solve the empirical problems, the questionnaire “Types of orientations in difficult situations” by K. Bytjuc’ka and O. Kornjejev was used to diagnose coping factors that outline the orientation of the research efforts to approach the problem situation or avoid difficult circumstances. Student’s t-test for independent samples was used for mathematical and statistical data processing. Significantly higher indicators for students are set on the scales «Striving for difficulties», «Obstacle orientation», «Escape», «Inaction» and «Insouciance». These data reflect a contradictory combination of orientations on rapprochement with the problem situation and its avoidance. The identified features of the types of orientations in difficult situations in students - future managers of the tourism business determine the likelihood of difficulties in forming their professional competence and ability to perform professional tasks. Specialists with professional experience demonstrate significantly higher performance on the scales «Thoroughness», «Threat alert» and «Opportunity orientation». The obtained empirical results prove the expediency of improving the psychological training of tourism professionals and emphasize the relevance of creating a program of psychological support and its implementation in the system of professional education of tourism professionalsВ статті викладено результати емпіричного дослідження факторів копінгу, що відбивають зміст типів орієнтацій у важких ситуаціях у менеджерів туристичного бізнесу на різних етапах професіогенезу. На ґрунті теоретичного аналізу наукових джерел констатовано, що професійна діяльність персоналу, зайнятого в індустрії туризму, характеризується стресами, які стають наслідком різноманітних проблемних ситуацій. Розглянуто наукові напрацювання сучасних науковців щодо проблеми подолання стресів менеджерами туризму. Зазначено, що дослідження копінг-поведінки фахівців сфери туризму активізувалися лише у період пандемії COVID-19, котра обумовила кризу у туристській галузі. Підкреслено актуальність розгортання досліджень копінг-стратегій менеджерів у психології туризму у більш широкому ракурсі. Загальна вибірка вміщувала 216 осіб. Першу групу склали 144 студента четвертого курсу, які навчаються за спеціальністю «Туризм». До другої групи увійшло 72 фахівця зі стажем професійної діяльності у сфері туристичного бізнесу від 7 до 10 років. Для вирішення емпіричних завдань було застосовано опитувальник «Типи орієнтацій у важких ситуаціях», розроблений К. Битюцькою та О. Корнєєвим, спрямований на діагностику факторів копінгу, що окреслюють орієнтацію зусиль досліджуваних на зближення з проблемною ситуацією або на уникнення складних обставин. Для математико-статистичної обробки даних було використано t – критерій Стьюдента для незалежних вибірок. У студентів встановлено вірогідно більші показники за шкалами «Прагнення до труднощів», «Орієнтація на перешкоди», «Орієнтація на уникнення складних ситуацій», «Орієнтація на зберігання ресурсів» та «Орієнтація на ігнорування труднощів», що відбиває суперечливе поєднання орієнтацій на зближення з проблемною ситуацією та на її уникнення. Виявлені особливості типів орієнтацій у важких ситуаціях у студентів – майбутніх менеджерів туристського бізнесу - визначають вірогідність труд нощів у формуванні їх професійної компетентності та здатності якісно виконувати професійні завдання. Спеціалісти із досвідом професійної діяльності демонструють вірогідно більші показники за шкалами «Орієнтація на трудомісткість», «Орієнтація на сигнали загрози» та «Орієнтація на можливості». Отримані емпіричні результати доводять доцільність вдосконалення психологічної підготовки фахівців туристичної сфери та підкреслюють актуальність створення програми психологічного супроводу та її впровадження у систему професійної освіти спеціалістів індустрії туризму