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El objetivo de este trabajo es describir la relación entre la edad y el conocimiento financiero en México, estimar la tasa de obsolescencia de este entre adultos mayores y explorar cómo el nivel educativo se asocia al mismo. El método de investigación se basa en la aplicación de mínimos cuadrados ordinarios para construir modelos de regresión lineal múltiple y con términos cuadráticos. Los resultados confirman que los adultos mayores experimentan un deterioro significativo en el conocimiento financiero, no necesariamente atribuible a la escolaridad. La originalidad de esta investigación radica en estimar una tasa de obsolescencia del conocimiento financiero durante la vejez, tema escasamente estudiado en México. Sus hallazgos pueden aprovecharse para instrumentar políticas de inclusión financiera que propicien un mejor nivel de vida durante el retiro. Entre sus limitaciones está la falta de datos para explicar las causas del deterioro y para realizar un análisis longitudinal.

The purpose of the research is the basic characteristics of the management of financial activity in countries such as: France, Germany, United States of America, Great Britain, and Sweden. The organizational structure of financial management bodies was studied and the participation of state legislatures in financial policy was emphasized. Also, a review of materials and methods was carried out based on the analysis of documents for the regulation of public financial activity. The methodology included a comprehensive analysis and generalization of the available scientific and theoretical material, as well as the formulation of relevant conclusions. During the research, the methods of scientific cognition were used: terminological, logical-semantic, functional, system-structural, logical-normative, comparative. It is concluded that the participation of all the higher powers of government is fundamental in the formation and implementation of public policy in the field of finance; this requires a wide range of bodies and institutions exercising control over financial activities; concentration of financial management in a single-line ministry, as well as distribution among several ministries and a clear division of powers between financial management bodies, among other aspects.

The purpose of the study is to characterize the impact of state financial control on the functioning of public authorities and to highlight the directions for the development of state financial control in Ukraine. The methodological basis of the article is a system of general and special scientific methods (dialectical, formal-logical, comparative legal, analytical, etc.). It is proved that in most countries there are formal systems of state financial control, the subjects of such control and their powers are clearly defined. It has been established that in Ukraine there is a centralized model of activity of state financial control bodies, which does not meet the current challenges. It is concluded that the presence of unified and clearly defined tasks, methods and principles, taking into account the specifics of the national legislation and the socio-economic situation that ensures the effective work of state financial control bodies and improves financial and budgetary discipline. It is based on the priority of three vectors of development of the state control system: formation of a clear structure of state control subjects; development of a legislative framework and unified methodology and, finally, introduction of modern information and innovative technologies.

The aim of the article was to analyse the available approaches to the formation and implementation of governmental financial support for enterprises in the period of global threats. The research methodology is based on the identification of key risks and their nature; graphical method of classification of fiscal constraints; construction of scatter diagram; methods of sociological study and comparison of groups; grouping of the main approaches to government policy. The results identified the dependence of fiscal instruments of government support on the possibility of internal indebtedness and external economic problems in middle and low-income countries. The conclusions of the case identified the most effective instruments of government financial policy as a whole and by economic groups of countries and economic sectors. Finally, the need to expand the financial instruments of governmental support of enterprises in view of the consequences of the Russian aggression in Ukraine is emphasized.

The objective of the research was to assess the potential risks of stable CBDC digital currencies,alsoknown as coins, for global financial security.. For several years we have seen the phenomenon of "de-dollarization" in the international financial market; this is a gradual transition in abandoning the use of the US dollar in central bank payments and reserves. A key step in the strategy of freeing countries from the US dollar was the creation of national digital currencies, i.e. stable CBDC currencies. To systematize the data obtained, methods of functional and institutional classification, statisticalanalysisand, also, retrospective, currentand future methods of analysis and synthesis of theoretical and practical material were used.. It is concludedthat the rejection of the stable currency Libra was motivated by the possibility of its transformation into a competing system of traditional currencies. The emergence of a private CBDC prompted central banks and regional associations to create their own CBDCs that could compete with the US dollar in international payments. However, the emergence of CBDC is associated with undeniable advantages and objective risks to the existing financial system and its security.

The structure of crimes in the financial and economic sphere is analyzed by means of the dialectical method. Based on the analysis of the latest legislative and theoretical achievements, applied to the issues of legal regulation of the studied financial and legal relations, scientific approaches are substantiated and proposals for improvement of regulations in this area are developed. In particular, economic security is viewed through the prism of the state's potential to ensure independent development, stability of civil society and its institutions, sufficient defense potential and its ability to protect national economic interests from internal and external threats. It is proposed to supplement Article 1 of the Law of Ukraine "On National Security of Ukraine" with the term "economic security" as a state of the national economy providing resilience to threats (exogenous and endogenous), ensuring a high level of competitiveness in the global economic space, to strengthen the comprehensive development. In the conclusions of the case, the convenience of implementing macroprudential tools as one of the dominant primary sources of information for risk assessment activities in the policies of the Directorate of Economic Security is supported.

The COVID-19 pandemic in 2020 was a real shock to the entire global community. It hit both the health systems of the infected countries and the economies. Border closures, quarantines for citizens and disruption of production caused economic shock to many organizations. First, the tourism and transport industry suffered, followed by agriculture and mining, and then all other industries. However, the economic crisis also caused some problems in the financial sector: increased risks of non-compliance with loans, cash outs of bank deposits, increased pressure on the insurance market, panic in commodity and securities markets. The purpose of this study is to examine the impact of COVID-19 on the financial system of developed countries. As part of this study, a review of scientific research in the field of pandemics and finances was conducted, how the spread of infection affected the economy, banking, financial markets, and government regulation in the financial sector as a whole.

The analysis carried out in the article was aimed at exploring the conditions of possibility, for inspection and search of the crime of fraud with financial resources, which also involved the review of: (places of events, documents); interrogation (of witnesses, suspect, victim); simultaneous interrogation of two or more persons already interrogated; presentation for identification (person, things). With the help of general and special philosophical methods, the tactical features of carrying out the specified investigative (search) actions, which are often caused by a conflict situation produced by the involvement of organized criminal groups, in the commission of such fraudulent actions, are determined. The results indicate the specific circumstances of the search, aimed at the seizure of computer equipment, software and relevant information contained therein. Furthermore, the conclusions emphasize the desirability of timely implementation, thorough preparation, involvement of a specialist in the field of economic activity and competent use of technical means of fixation to manage these crimes.