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- ДокументFinancial anti-crisis management at the dairy plant as a strategic object during the wartime(ХЕРСОНСЬКИЙ ДЕРЖАВНИЙ АГРАРНО-ЕКОНОМІЧНИЙ УНІВЕРСИТЕТ, 2025-05-25) Алескерова ЮліяWartime presents extraordinary challenges to national economies, especially in sectors vital to food security, such as the dairy industry. Dairy plants, integral to the production and supply of essential food products, face significant disruptions due to unstable markets, logistical constraints, and declining consumer purchasing power. In such conditions, financial anti-crisis management emerges as a key strategic tool for ensuring business continuity and long-term viability.
- ДокументACCOUNTING AND AUDIT OF FINANCIAL RESULTS OF AN AGRICULTURAL ENTERPRISE IN THE CONDITIONS OF MODERN DEVELOPMENT AND WAYS OF ITS IMPROVEMENT(Подільський державний університет, 2025-04-04) Алескерова ЮліяThe article examines the theoretical and practical aspects of accounting and auditing of financial results of agricultural enterprises in the context of modern economic development. Particular attention is paid to the specifics of agricultural activity, which determine the formation, recognition and evaluation of financial results. The study highlights key problems of accounting methodology, organization of internal and external audit, and reliability of financial reporting. The role of digital technologies, automation of accounting processes and analytical tools in improving the efficiency of financial result management is emphasized. The article also proposes directions for improvement of accounting and auditing practices aimed at enhancing transparency, ensuring control over resource use, and supporting strategic decision-making in agricultural enterprises.
- ДокументФінансовий механізм антикризового управління підприємства в умовах воєнного стану та повоєнного відновлення(Подільський державний університет, 2025-04-04) Алескерова ЮліяУ доповіді досліджено сутність та специфіку фінансового механізму антикризового управління підприємством в умовах воєнного стану та у період повоєнного відновлення. Розглянуто основні загрози та виклики, що впливають на стійкість фінансово-господарської діяльності, а також інструменти забезпечення ліквідності, оптимізації витрат і мобілізації фінансових ресурсів. Обґрунтовано роль державної підтримки, кредитно-інвестиційних важелів та стратегічного планування у підвищенні адаптивності підприємств до кризових обставин. Визначено ключові напрями формування ефективної системи фінансового антикризового управління, спрямованої на мінімізацію ризиків у період воєнних загроз та забезпечення стабільного розвитку в умовах повоєнної відбудови/
- ДокументWESTERN EUROPEAN IDEALS OF CHIVALRY IN THE SPIRITUAL AND POLITICAL CULTURE OF THE UKRAINIAN COSSACKS AS A FUNDAMENTAL ELEMENT OF DEVELOPMENT OF DEMOCRACY IN UKRAINE(Modern engineering and innovative technologies, 2025) Stengach N.О., Danilova A.V.The Ukrainian Cossacks not only became an important military and political phenomenon, but also formed a unique culture and psychology that combined both local traditions and European influences. One of the key external factors that influenced the formation of the culture of the Cossacks was Western European chivalry. Contacts with chivalric traditions took place through numerous interactions, including military alliances, cultural exchange, and the participation of Cossacks in European wars. As a result, the Cossacks adopted a number of features that shaped their self-perception, ideology and lifestyle, which became the foundation for the development of a democratic political regime in Ukraine. The authors of the article emphasize that the Cossacks borrowed a number of military tactics and customs from Western European chivalry. Among them: the use of heavy cavalry, characteristic of Polish hussars and French knightly detachments, heraldic symbols – coats of arms, banners reminiscent of Western European traditions, the development of fencing and horse fighting, which was combined with Eastern methods of war. The authors also note that, like European chivalry, the Cossacks developed their own code of honor, which contained: loyalty to brotherhood, defense of faith and readiness for self-sacrifice. Just as the European crusader knights defended Christianity, so the Cossacks positioned themselves as defenders of the Orthodox faith from the Ottoman Empire and the Crimean Khanate. They also equally patronized monasteries and churches and used biblical motifs in rhetoric.
- ДокументCHANGES IN THE POLITICAL AND LEGAL VIEWS OF THE NATIONAL ELITE AFTER THE HETMANATE ACCESSION TO THE RUSSIAN STATE (LATE XVII-XVIII CENTURY)(ScientificWorldJournal, 2025) Stengach NadiiaFollowing the incorporation of the Hetmanate into the Moscow Kingdom in 1654 (an event that was facilitated by the Pereyaslav Treaty), there was a considerable shift in the political and legal culture of the Cossack officers. This was due to the gradual convergence of the Ukrainian elite with the Moscow administration, which resulted in the establishment of novel legal and political traditions. Concurrently, the Cossack officers endeavored to maintain the autonomy of the Hetmanate and their class privileges, a course of action that gave rise to complex interactions with the imperial authorities. The political and legal culture of the Cossack officers of the Hetmanate within the Russian state was shaped by several factors, including: ● the remnants of the traditional autonomous Cossack state established by Bohdan Khmelnytsky; ● the influence of the Moscow legal system, which was increasingly integrated into the Hetmanate; ● socio-economic changes that led to the growth of the influence of the elders as a landpolitical elite. The author observes that, despite the pressure from the imperial authorities, the Cossack officers continued to consider themselves the bearers of the traditional political culture of the Hetmanate and insisted on observing the traditional Cossack rights and freedoms enshrined in the articles of Bohdan Khmelnytsky and subsequent Hetman's universals. The legal culture of the Ukrainian elite was also influenced by political and cultural norms, which were widely recognized as requirements for the behavior of political actors. However, it should also be noted that many representatives of the officers (e.g., K. Razumovsky, D. Apostol) received high positions in the empire, which formed a culture of compromise and loyalty to the Russian government among the officers.