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ACCOUNTING 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 Юлія
The 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.
AUTONOMY AS A FORM OF STATE SOVEREIGNTY OF THE UKRAINIAN COSSACK STATE (LATE XVII-XVIII CENTURIES)
(Visegrad Journal on Human Rights, 2024) Stengach Nadiia
The purpose of this article is to examine the changing perspectives of the national elite of the Cossack state from sovereignty to autonomy, and to clarify the influence of both international and domestic factors on this process. During the period in which the Ukrainian Cossack state was formed, functioned, and eventually declined, the political elite’s focus on political separateness was reflected in various political and legal views demonstrating different levels of state subjectivity. To define these views, we will use established concepts in historical science, such as autonomy and sovereignty
CHANGES 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 Nadiia
Following 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.
Combating cybercrime and criminal legal measures under the conditions of the state of martial
(Ad Alta. Journal of Interdisciplinary Research, 2022) Крушинський С. А.; Veselovska N.; Kravchuk O.; Punda O.; Piskun I.
The manuscript is devoted to the peculiarities of the application of criminal legal measures against cybercrimes under martial law. During the research, we found an opportunity to formulate the author's recommendations for solving the most complex problems of law enforcement, as well as to propose changes to the Criminal Code of Ukraine, aimed at eliminating the shortcomings of the analyzed Law, the adoption of which will contribute to the achievement of greater effectiveness of the relevant criminal law prescriptions.
Ensuring the freedom of evidence representation in criminal proceedings of Ukraine
(Annales Pomorienses, 2022) Крушинський С. А.
Some problems of ensuring the freedom of evidence representation in criminal proceedings are investigated in article. Emphasis is placed on differences in the representation of evidence at the stages of preparatory proceedings in the court of first instance, trial in the court of first instance, appeal proceedings, cassation proceedings, as well as differences in the representation of evidence by different participants in the proceedings. Emphasis is placed on the restrictions connected with evidence representation in court proceedings which exist in the legislation of Ukraine. The procedure of disclosure of materials by the parties of criminal proceedings as a precondition for further representation of this evidence in court is considered. The imperfections of the legislative regulation of evidentiary activity at the stage of preparatory proceedings in the court of first instance are determined.
Entropy-informational approach to analysis of self-organization of banking system
(2019-09-26) Tkachuk N. M.
The evolving economy today is non-stationary in the nature of its character of behavior which becomes the reason of emergence of imbalances and instability of the market environment that cause the emergence of nonlinear processes in functioning of the banking system which may carry a threat to its development. Super fast tempos of change in the globalized world generate flows of institutional and innovative disturbances that test banks and banking systems for viability and encourage them to study the peculiarities of their behavior in terms of non-linearity and non-equilibrium. Knowledge and interpretation of synergetic properties of the banking system today have not only theoretical but also practical significance for development and implementation of the concept of self-organization of banks. The theoretical questions of mutual influence and interconnection of entropy and information on the processes of self-organization in the banking system are considered. The functioning of the banking system in an unstable environment with chaotic and orderly behavioral stages is characterized by a nonlinear dynamics of entropy, as well as a significant dependence on the influence of management information that enters the system. Saturation of the banking system with this information makes it possible to force out chaos from it, it increases its orderliness and effect of functioning. From the point of view of entropy and informational approach, the nature and conditions of self-organization in the banking system are disclosed. It was established, that fundamental condition for self-organization in the banking system is to transfer the system to a non-equilibrium state when it becomes quite sensitive to external disturbances. It is noted, that entropy represents a measure of disorder of the system, and its growth increases chaos and can lead to devastating consequences in the functioning of the system. The processes of self-organization in the banking system will only be possible if its order is growing.
Financial anti-crisis management at the dairy plant as a strategic object during the wartime
(ХЕРСОНСЬКИЙ ДЕРЖАВНИЙ АГРАРНО-ЕКОНОМІЧНИЙ УНІВЕРСИТЕТ, 2025-05-25) Алескерова Юлія
Wartime 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.
Formation of Cognitive-Technological Competence as a Mechanism of Realisation of Rational Component in Training Undergraduate Students
(The Journal of Education Culture and Society, 2024) Савенко Віктор Васильович
The purpose is to consider the theoretical and methodological foundations of the formation of cognitive-technological competence as a mechanism for im plementing the rational component in the training of a history teacher, the essence of the concepts “rationality in education”, “rationality in science”, “cognitive-tech nological competence” is revealed”. The analysis shows that focusing attention on the leading role of the teach er in the formation of the students’ mental activity requires the student to understand the logic and mechanisms of human mental development.
INNOVATIVE APPROACHES TO RAPID ANALYSIS OF THE FINANCIAL CONDITION OF ENTERPRISES
(SCIENTIFIC JOURNAL HE-SS in Ostroleka. 2024. № 3 (54). P. 72-82. URL: https://ojs.wsa.edu.pl/index.php/sj-economics/article/view/660/103, 2024) Самарічева Тетяна Анатоліївна; Хайдарі Анастасія Рахмадулівна; Samaricheva Tetiana; Khaidari Anastasiia
The article explores innovative approaches to rapid analysis of the financial condition of enterprises, which are becoming increasingly relevant in the context of business digitalization and economic uncertainty. The author focuses on the use of the latest technologies, such as Big Data, machine learning and blockchain, for prompt assessment of financial performance of enterprises, which allows for faster and more accurate strategic management decisions. In particular, the author considers the possibilities of applying financial scoring based on the FinScore index, which integrates key financial ratios and simplifies the process of assessing the financial stability of companies. Examples of the use of this tool at a particular enterprise to identify its financial risks and strengths are provided. The main purpose of the study is to analysis the advantages and possibilities of using innovative methods to improve the efficiency of financial analysis and ensure the sustainability of enterprises in the face of modern challenges
Leagal Description of the main foundations for functions of the Central Banks in Europe
(Eurasian Academic Research Journal, 2017) Roksolana Ivanova
European System of Central Banks is the international banking system, which consists of a supranational European Central Bank and the national central banks of the Member States of the European Economic Community. The European banking system, launched in the early postwar years, the result at the same time an important instrument of European integration and the European Monetary System. Creating an effective banking system needed fundamental changes not only in law countries joined the Mon- etary Union, but the adoption of uniform requirements by all Member States.
MAIN DIRECTIONS OF THE DIGITALIZATION OF ACCOUNTING AND THEIR APPLICATION IN THE EDUCATIONAL PROCESS
(SCIENTIFIC JOURNAL HE-SS in Ostroleka. 2023. №2/2023(49), Р.36-45, 2023) Hrytsenko Olha
The article examines the essence of digitalization, the role of digitalization in accounting under modern conditions and its directions. It was noted that digitization provides an opportunity to abandon paper accounting and traditional document management in general. The interaction of individual structural divisions is carried out at maximum speed, which allows using the saved time to increase labour productivity. In addition, the possibility of errors is reduced because the impact of the human factor is decreased, as individual modules of the digital infrastructure take over many important functions of employees. The need to introduce into the educational process various areas of digitization of accounting with the study of domestic software products for the purpose of training future specialists in accounting and taxation for modern enterprises is substantiated.
Methodological approach to cost management in purchasing activities: savings plan and its implementation.
(Modern Science – Moderní věda. Praha. Ceska republika, Nemoros. 2019. №5.? - Р. 76-91, 2019-07-27) Savitskyi A., Pikhniak T.
The paper is devoted to the views of cost management in the field of purchasing activity with the help of making and realization of cost savings plan. There was presented international experience and elements of its implementation in order to improve organization’s operational efficiency. The research is made with the aim and necessity of usage on the industrial enterprises and large companies with a wide sales network (banks, financial institutions, trading companies, enterprises etc.).
Milary courts of honorary officers in the military justice system
(Asia Life Sciences, 2020-08) Крушинський С. А.; RUSLAN G. PESTSOV; VOLODYMYR O. KOPANCHUK; NATALIYA YU. KARPOVA; OLENA YE. KOPANCHUK
The judicial system in Ukraine as an independent and full-fledged branch of government currently exists exclusively in a formal context. In the course of reforms to update judges and courts, a large number of problems arise that require the search for new forms of legal proceedings, new approaches to determining the severity of an offence and the complexity of a court case. In particular, this article draws attention to the procedural features of the judicial review of military matters. The purpose of our scientific research is to analyze the formation of military courts of honorary officers as an alternative institution for resolving legal conflicts, their development, defining the jurisdiction and prospects for the resumption of these courts. It is researched the history of initiation and development of the institute of military courts of officer’s honour, their jurisdiction, organization of activity, the procedure in cases and decision-making procedure, place of courts of officer’s honour in the system of authorities of military proceedings. The Ukrainian and foreign experience of the activity of the court of officer’s honour is analyzed
Peculiarities of changing and cancelling a preventive measure in martial law
(Journal of law and political sciences, 2023) Крушинський С. А.; Punda O.; Dobrianska O.
The article provides a systematic analysis of the changes made to the criminal procedure legislation after the outbreak of a full-scale war in Ukraine. The main attention is paid to Chapter 18 of Section II "Preventive Measures, Detention of a Person" and Section IX-1 of the CPC of Ukraine "Special Regime of Pre-trial Investigation and Trial under Martial Law". The author examines the issues related to the change of a preventive measure in criminal proceedings in the context of the analysis of national case law. Each issue in the article is supported by references to specific rulings of investigating judges, which made it possible to demonstrate a certain trend in the application of the provisions of Articles 200, 201 of the CPC of Ukraine and the issue of the special procedure for criminal proceedings under martial law regulated by Article 616 of the CPC of Ukraine.
Problems of Regulatory and Legal Support of Polygraph Application in Ukraine
(International Journal of Computer Science and Network Security, 2021-12) Крушинський С. А.; Yurii Irkha; Oleksii Butenko; Mykola Pogrebytskyi; Oleksandr Manzhai
The article is devoted to the study of the problems of polygraphic research to obtain forensically significant information. An analysis of the legal basis for the use of the polygraph in Ukraine. Problematic issues concerning the appropriateness of using a polygraph in the investigation and detection of crimes have been studied. The domestic legal norms that regulate this issue, as well as foreign experience are analyzed. The article reveals the essence of the polygraph, the legal basis and requirements for its use. Attention is drawn to the main difficulties of using a polygraph and ways to solve them.
PSYCHOLOGICAL ASPECTS OF THE TRAINING OF SOCIAL WORKERS
(Knowledge, Education, Law, Management, 2022-08-05)
Attention is focused on the peculiarities of psychological training of social workers. The problems of interrelation of special psychological knowledge in the activity of a social worker have been revealed. The importance of orienting the process of forming the readiness of the future social worker for professional activity on the special qualities and traits of the individual, which form the basis of the success of the performance of professional duties, is indicated. It is noted that a psychological study using the observation method was conducted to assess the psychological aspects of the training of social workers. Second-year students of the “Social Support” group took part in the research. According to the results of the observation, a low level of psychological preparation of students for social work was revealed, as the respondents demonstrated emotional instability, a high level of anxiety, and a fragmented awareness of the spheres and forms of social work.
PUBLIC HEALTH THROUGH THE PRISM OF PERSONNEL SECURITY
(International Journal of Health Sciences, №6(S4), Р. 12054–12064., 2022-10-13) Hrynzovskyi A. М., Dovhan, V. I., Bielai, S. V., Arziantseva D. А., Zakharkevych N. Р.
The functional safety is a key management task, considering that public organizations have to work in the rapidly changing environment, in the conditions of growing competition in the medical sphere, and spread of influence of information technology on the development of a public organizations. The situations when administration is more interested in the impact of natural and technological aspects on the safety of an organization happens more often, while the main threats are coming from people though, and in many cases from employees. The aim is to substantiate the scientific and theoretical provisions on the essence of personnel safety of a public organizations and to establish future measures to strengthen it. We used methods of analysis and synthesis, comparative and monographic methods. The results and conclusions of our work are the management of personnel safety of a health care institution is an integral part of the personnel management system of a public organizations, aimed at identifying, neutralizing and preventing risks and threats that are associated with the use of personnel and can potentially lead to negative consequences for a public organizations. It also requires the protection of employees, the creating of favorable conditions for work, meeting needs and achieving development goals. The effectiveness of personnel safety management is ensured by taking into account all aspects and areas of personnel management.
REGULATORY AND INSTITUTIONAL SUPPORT OF PUBLIC ADMINISTRATION IN THE FIELD OF PHYSICAL CULTURE AND SPORT IN UKRAINE
(Reality of Politics. Estimates – Comments – Forecasts, 2021-05-12) Олена Іванова
The author notes the importance of planning, policy measures and development strategies for the development of physical culture and sports. A large number of current regulatory documents, which reflect the attentive attitude of public authorities to the development and improvement of this area, is indicated. The structural components of the legal administration system in the field of physical culture and sports are characterized. The interpretation of sports legal relations is presented. Specific features of sports legal relations are noted. The main forms of state support for physical culture and sports are also identified. The contribution of local authorities of Ukraine in the implementation of state policy in the field of physical culture and sports is considered. The ambiguity of the legal regulation of the development of physical culture and sports is noted. The need to understand and distinguish between the field of physical culture and professional sports is emphasized. The state regulation of standardization in the researched sphere is considered. The absence of the term “standard” in relation to service quality management in organizations is indicated. The normative-legal acts, which partially determine the evaluation criteria in the field of physical culture and sports, are distinguished. The advantages of implementing a quality management system are indicated. The adopted Standards, the effect of which extends to the field of physical culture and sports, are considered. The principles of quality management system activity are presented and characterized: customer orientation, leadership, employee involvement, process approach, system approach to management, continuous improvement, decision-making based on facts, mutually beneficial relations with suppliers. The main problems and risks in the process of system implementation are noted. Emphasis is placed on the peculiarities of the implementation of the quality management system at the level of local self-government. The requirements for the preparation of mandatory documentation are listed and described. The content of the implementation plan is noted. Emphasis is placed on the expediency of determining senior management and officials on specific examples. The need for local government administration to systematically confirm its compliance with the quality management system has been identified. Requirements to representatives of higher governing bodies are defined. The impossibility of the self-government body to satisfy the requirements of all clients within the framework of the legislation and the approved budget is emphasized. The key task of senior management is described. The components of an important triple task of senior management in the context of implementation, operation and continuous improvement of the quality management system are listed. The importance of emphasizing the consolidation at the state level of tests and standards for assessing the physical fitness of the people of Ukraine was emphasized.
THE INFLUENCE OF THE WAR ON THE FORMATION OF THE BUDGETARY SYSTEM IN UKRAINE
(SCIENTIFIC JOURNAL HE-SS in Ostroleka. 2024. №4 (55), р. 24-31, 2024) Hrytsenko Olha; Гриценко Ольга Миколаївна
The full-scale war in Ukraine has led to fundamental changes in the functioning of the budget system. This article analyzes the consequences of the military actions and their impact on the formation of the budget system in Ukraine, in particular: the growth of defense and security expenditures, the increase in the deficit, and the attraction of significant external financial assistance. The author analyzes the problems that Ukraine faces during the war in filling the revenue side of the budget and proposes solutions, including tax system reform, expenditure optimization, and strengthening financial discipline.
The methodical bases of assessment of the innovative development of regions
(The case of Ukraine.Barometr Regionalny. 2019. №1. Р.59-65., 2019-07-05) Арзянцева Д.А., Захаркевич Н.П.
The authors propose to assess the level of economic security of regions by means of calculating the in-tegral index of security. The proposed approach includes six consecutive steps: definition of the system of indicators affecting the level of economic security of a region; formation of a statistical array of esti-mated indicators; standardization of estimated indicators; calculation of weighting coefficients for each of the indicator using the expert method; determination of the intermediate and integral index of the level of economic security of a region; interpretation of the results of assessment and rating of regions by level of economic security. The roposed method was developed on the data of Ukrainian regions

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