Digital Tools for Accounting and Analytical Support of Enterprises: Innovation and Management Aspect

Introduction. The modern global economy requires the digitalization of all spheres of enterprise activity, including accounting and analytical processes. This creates new synergistic effects on all related production, management, and business processes and new opportunities and business directions. The analytical process begins to include new information resources, which gives an impetus to the systematic development of support for decision-making by the management of enterprises, increasing the level of relevance of management decisions, and providing opportunities for operational restructuring of market tactics and strategies. Aim and tasks. The study aims to introduce digital tools for analytical accounting support for Ukrainian enterprises based on innovative management aspects and develop a mathematical model for using digital resources to optimize the architecture of enterprise information systems. Results. A mathematical model of the use of digital resources was developed to optimize the architecture of the company's information systems. The process of introducing digital tools for accounting and analytical support of enterprises in Ukraine was also studied and compared with the practice of their implementation under the conditions of “Economy 4.0” in developed countries. The advantages of introducing digital tools for accounting and analytical support were determined and obstacles to this process are named. It is indicated that the main guarantee of the effectiveness of the use of digital tools in view of the innovation-management aspect of their implementation is adaptability to internal and external influences, technological innovations, changes in tasks, goals, and even the sphere of economic activity of the enterprise. It is noted that this largely depends on the architecture of the information systems. According to estimates, the annual “cumulative effect” growth rate from introducing IT technologies in accounting and analytical processes may exceed 19%. Conclusions. The developed mathematical model makes it possible to propose a new approach to the transformation of the system of digital accounting tools and analytical support instead of the traditional eclectic approach, which ensures effective auxiliary functionality or implements new functionality of the entire information management system, the elements of which are digital accounting tools. Factors that prevent the implementation of digital tools, which will increase the competitiveness of Ukrainian enterprises, are indicated

SOCIO-ECONOMIC COMPONENT OF PREFERENTIAL TAXATION OF INDIVIDUAL INCOME

The purpose of the article is to study the socio-economic component of the preferential taxation of individuals. It is shown that the Tax Social Benefit is the ability of the taxpayer to reduce the calculated total monthly taxable income in the form of wages. Methodology. The object of taxation is determined according to the status of the payer. So, for a resident – is: the total monthly (annual) taxable income; income from the source of their origin, which are finally taxed when they are charged (payment, provision), and foreign incomes – income (profit) received from sources outside. The object of taxation of a non-resident is: the total monthly (annual) taxable income from the source of its origin and income from the source of their origin in Ukraine, which are finally taxed during their calculation (payment, provision). Results. The basis of taxation is the total taxable income – any taxable income accrued (paid, provided) in favour of the taxpayer during the reporting tax period. Imagine the structure of the aggregate resources of households, which in the overwhelming majority are subject to tax. Individual Income Tax is fiscally significant for budgets of all levels, since after the distribution through the budget system the lion’s share remains at the disposal of local budgets Practical implications. Although Ukraine is a market economy country, in our opinion, observance of these recommendations will have only a positive effect both on activating the regulatory function of the Individual Income Tax and on the level of income differentiation of the population as a result. Value/ originality. In view of a large number of studies of domestic scientists on this issue, it is necessary to systematize tax deductions from Individual Income Tax in accordance with the concept of tax expenditures, taking into account the specifics of tax legislation. The established indicators for the tax social benefit are calculated according to the following algorithm: the maximum amount for the application of the tax social benefit: the subsistence minimum for an able-bodied person on January 1 of the reporting tax year, multiplied by 1.4 and rounded to the nearest 10 hryvnias. The size of the tax social benefit is equal to 50% of the subsistence minimum for an able-bodied person (per month), established by law on January 1 of the reporting tax year

Rationale for the need to use blockchain technology to record and control operations for the export of grain (the example of Ukraine)

Despite the steady export of Ukrainian grain growth, the net profit from its sales does not increase, and most times, even falls. That is why it became necessary to find out the reasons for the current situation and find ways out of it. The most common method for solving such problems in the modern world is the implementation of blockchain and related technologies (smart contracts, cryptocurrencies, etc.). This article is devoted to studying the economic need for the use of blockchain technologies to monitor grain for export in Ukraine and the analysis of foreign experience blockchain implementation to agricultural supply chains to adapt the best practices to Ukrainian realities. As a result of a theoretical study, the article identified problems in Ukrainian grain export, analyzed the results of using blockchain to solve similar problems in foreign countries, and also identified ways to use world experience in this area. In addition, the authors offered practical recommendations for changing and complementing the existing technological and logistic stages of grain export in Ukraine. It was also found that blockchain technologies, because of their properties such as decentralized control, security, traceability, and control of transactions, could solve most of the problems that arise in the grain supply chain from grower to end consumer. The authors have proposed a generalized multilayer system that includes a "Data input layer", a "Data store layer", and a "User's layer", which most fully considers the peculiarities of agriculture in Ukraine. However, the question of these technologies introducing cost and the economic feasibility of their use for farms of various sizes remains is still unclear, and will be considered by the authors in their following works

Проблеми розвитку страхування життя в умовах нестабільного фінансового середовища

In modern conditions, life insurance plays a crucial role for the economy of the country and its citizens, because it is aimed at financial and social protection of the population through the organization of an integrated system of material security in the event of various events associated with life, health, disability or other events, which can lead to a significant imbalance of family or personal budgets, and a decline in living standards. The main trends of life insurance development in Ukraine presented in the study demonstrate that current processes of globalization have a serious impact on the complications of consumer and savings properties of life insurance through the merger of insurance, credit and investment products. At the same time, in Ukraine, this type of insurance is hampered by a number of factors, due to which it does not become widespread. That is why the article focuses on the problems of life insurance development in the context of financial imbalances and proposes directions for their activation in Ukraine. В сучасних умовах страхування життя грає найважливішу роль для економіки країни і її громадян, оскільки воно направлено на фінансовий і соціальний захист населення за допомогою організації комплексної системи матеріального забезпечення при настанні різних подій, пов’язаних з життям, здоров’ям, працездатністю або іншими обставинами, які можуть привести до значного дисбалансу сімейного або особистого бюджету, зниження рівня життя. Представлені в дослідженні основні тенденції розвитку страхування життя в Україні наочно демонструють, що процеси глобалізації, що відбуваються в даний час, роблять серйозний вплив на ускладнення споживчих і накопичувальних властивостей страхування життя за рахунок злиття страхового, кредитного та інвестиційного продуктів. Варто відмітити, що метою стимулювання розвитку страхування життя в європейських країнах є надання цілої система фінансових пільг для довгострокового страхування життя. Так, наприклад, в ряді країн податок на страхові виплати за такими договорами нижче, ніж на дохід по банківських депозитах. В інших країнах діють податкові пільги на страхові внески, які сплачуються за довгостроковими договорами страхування життя, надаються пільги і на оподаткування інвестиційного доходу від розміщення страхових резервів. У звязку із цим у розвинених країнах страхові компанії життя є найбагатшими фінансовими інститутами, які акумулюють значно більше коштів, ніж банки. Так, резерви таких страховиків становлять сотні мільярдів доларів США. Накопичувальне страхування життя - найбільш поширений вид страхування в Західній Європі, Америці і Японії. Проте в Україні даний вид страхування стримують ряд факторів, завдяки чому воно не набуває широкого розвитку. Саме тому в статті акцентовано увагу на проблемах розвитку страхування життя в умовах фінансових дисбалансів та запропоновано напрямки їх активізації в Україні

Association of the metabolic syndrome components with the chronotype, level of daytime sleepiness and dispositional optimism in patients with arterial hypertension

Introduction: Arterial hypertension (AH) coexists with such conditions as obesity, insulin resistance/hyperinsulinemia and dyslipidemia, that is, interrelated metabolic disorders that characterize the metabolic syndrome (MS). The aim of the study was to establish relationships between components of MS and chronotype, level of daytime sleepiness, and dispositional optimism in patients with AH. Methods: The study included 42 patients diagnosed with stage 2 essential AH. To study the chronotype, we used the validated questionnaire “Composite Scale of Morningness” and scales from official available sources. Dispositional optimism (LOT-R) was assessed using a questionnaire adapted from O.A. Sychova. Epworth scale was used to assess the severity day sleepiness. Laboratory parameters were determined using commercially available kits. Results: The main components of the MS are found in more than half of the patients with AH, of which 61.90% have abdominal obesity, 42.86% have hypertriacylglycerolemia, 26.19% have hyperglycemia, and 66.67% have a decrease in HDL-C levels. Patients with AH with diagnosed components of MS have an evening chronotype, daytime sleepiness, and low optimism is diagnosed to the same extent as patients without MS. At the same time, evening (53.85%) and intermediate (38.46%) chronotypes are found in patients with abdominal obesity, and the frequency of daytime sleepiness registration, and a low level of optimism does not depend on the presence of abdominal obesity; patients with dyslipidemia are characterized by low optimism, evening and intermediate chronotypes, and severe daytime sleepiness; and a glucose level ≥5.6 mmol/l is registered in most patients with an evening chronotype. Conclusion: The research conducted showed significant relationships between abdominal obesity, dyslipidemia, hyperglycemia and evening chronotype, daytime sleepiness, and low optimism in patients with AH

Development of financial market as factor of economic security of Ukraine

The financial market should become one of the main mechanisms for the mobilization of free resources for economic development and the formation of reliable savings instruments for the population. This can be achieved by stabilizing the foreign exchange market, reducing and maintaining the level of inflation at acceptable levels for the development of the economy, stabilizing the work of the financial sector, restoring public confidence in the institutions of the financial market

Climate finances: regional and local aspects of use

The global warming that we are facing now induces international organizations to look for new ways how to overcome it, particularly through the use of financial levers and instruments. The framework development of climate finances for regional and local levels will allow using country and regions finances more efficiently for fight against climate warming that is the main function of climate finances in the current environment

New vectors of development of financial market of Ukraine in the conditions of the digital economy

В сучасний умовах фінансові інновації мають важливе значення для ефективного функціонування фінансового ринку і переходу до цифрової економіки. Цифрові інновації стимулюють розвиток цифрової економіки і суспільства, дають можливість застосування розробок в багатьох областях і призводять до трансформації економіки. Компанії з високим рівнем організаційного та людського капіталу з великою ймовірністю будуть отримувати найбільшу вигоду від інвестицій в цифрові технології. Ці компанії є досить гнучкими і здатними максимізувати вигоди від своїх інвестицій шляхом виявлення і використання можливостей для зростання продажів, реорганізації процесів і підвищення ефективності виробництва. У статті виділені нові вектори, що сприяють розвитку сучасних технологій на фінансовому ринку, а також досліджено проблеми його інноваційного розвитку в умовах цифрової трансформації бізнесу. In modern conditions, financial innovation is key to the efficient functioning of the financial market and the transition to a digital economy. Digital technologies will transform the methods of work of state bodies, enterprises, individual entrepreneurs and citizens, facilitating the fulfillment of their tasks. Digital innovations stimulate the development of the digital economy and society, enable the use of developments in many areas and lead to a transformation of the economy. Companies with a high level of organizational and human capital will be most likely to benefit from digital technology investments. These companies are quite flexible and capable of maximizing the benefits of their investments by identifying and exploiting opportunities for sales growth, process reorganization and improved production efficiency. The article highlights new vectors that promote the development of modern technologies in the financial market, as well as problems of its innovative development in the conditions of digital transformation of business. An important condition for the emergence of financial innovation is the set of factors of external influence. First, they include the results of processes of globalization and international integration, increased competition in financial markets, global consolidation, rapid growth of information technology and a number of others. Globalization, because of deregulation processes and easing restrictions on access to regional financial markets, has significantly increased the profitability of activities by accelerating the free movement of capital and the widespread use of new instruments, which in turn required new ways and approaches to risk management. In addition, globalization encourages competition among financial intermediaries who seek to capture certain market segments on an international scale. The interplay of competition and innovation has a stimulating character. Competition forces financial companies to develop new products and services and implement non-standard approaches to doing business. In turn, innovations open new lines of competition

Cluster-cluster interaction in nanodiamond hydrosols by small-angle scattering

The structure and interaction of nanodiamond fractal clusters were studied by small-angle X-ray and neutron scattering including contrast variation. The density of nanodiamonds, the aggregation number, and the ratio of aggregated/non-aggregated particles were determined. The analysis of the structure-factor made it possible to obtain the effective potential of cluster–cluster interaction. Branched fractal colloids behave to a certain extent like hard spheres, but the effective correlation length decreases with increasing concentration up to the sol–gel transition. The proposed approach for analyzing cluster–cluster correlations can be used in wider class of liquid systems with nano-sized non-compact inclusions