Suchergebnisse

It is noted that the approach to the system of public administration is changing in the conditions of changing geopolitical vectors of development of the leading countries of the world and with the proliferation of weapons of mass destruction. It turns out that one of the main elements of public administration is usually a number of instruments that directly or indirectly affect the development of states and interstate relations. The main threat in the modern global space is emphasized, namely local conflicts and among such conflicts the most extraordinary phenomenon is "hybrid wars". Hybrid threats have their own extraordinary structure, a set of tools through which the main goals are realized, namely the victory or realization of certain geopolitical tasks. Quite often such a victory or promotion of "hybrid confrontation" is possible under the use of certain technologies of influence, in particular through the formation of certain stable images, including the image of the leader. The authors believe that the main driver of hybrid confrontation is a set of measures, manipulative techniques, psychological techniques that motivate or demotivate the parties to the conflict, thereby helping to intensify specific conflict genes. Thus, psychological factors can and do change the system of political orientations, provoking and stimulating the source or sources of certain conflicts. On the other hand, politics and political processes use psychological manipulation techniques to influence the broad masses of the population, in order to create a certain background color during operations related to the deployment of "hybrid confrontations". It turns out that propaganda, as an instrument of political manipulation, is used at a much higher level of political skill, which undoubtedly expands the impact on the masses. Such influence on the masses is also due to the formation of the image of the leader.

development, evaluating its level on the basis of a selected system of indicators on the example of Ivano-Frankivsk, and outlines the main directions its socio-economic development. Despite the significant amount of research in this area, the complexity and scale of current problems, and the need for territorial development of Ukraine justify the need for methodological tools to determine the level of change and the main directions of socio-economic development. To study changes in the socio-economic development of cities, it is recommended to use the method of integrated assessment, as this approach provides information on the overall dynamics of their development, taking into account a wide range of indicators that determine favorable and inhibitory trends. Regarding the forecasting of further changes on the basis of various dependencies, the ranking of models by the approximation coefficient and by the deviation of the calculated integrated indicator and its predicted value should be applied. This approach to forecasting makes it possible to identify the trend of future changes in the model of approximation, which determines the reliability and accuracy of such forecasting. The assessment of socio-economic development on the example of Ivano-Frankivsk showed a low level of changes in the city's development and their further reduction while maintaining the current situation for the period 2018-2020. The article also outlines the main directions of increasing the city's development by restoring and increasing industrial production, introducing innovative technologies, and increasing product competitiveness by attracting investment, creating new jobs, upgrading, reconstructing and modernizing fixed assets, increasing production capacity and increasing business efficiency by expanding the market, increasing exports, promoting the introduction of advanced energy and resource-saving technologies, and the use of alternative energy sources. Greater efforts are also needed from cities to attract financial resources through grants and programs and to involve local people in addressing socio-economic and environmental issues, which will improve their well-being and quality of life. Funding for development programs can be expanded through loans from local governments. Despite the transfer of executive power to local governments and the expansion of their fiscal autonomy, most problems still remain. Therefore, in order to revive the local credit market, it is first necessary to ensure the stability of the political and economic situation in the country and to implement a number of institutional and structural reforms.

The article considers the conceptual foundations of the functioning of institutions for support and promotion of the development of small and medium businesses. The author defines the significance of such institutions, and the value of their product, that is, the services for small and medium entrepreneurship (SME), which allows a better understanding of the main functional and applied role and purpose of these entities. Given the lack of trust from the population of Ukraine for government agencies and organizations, the presence of a number of problems in the SME support system, and especially the inadequate legislative regulation of the status and definition the functions of the main performers of SME development policy, the article notes that this area needs a qualitative institutional change. The study uses the methods of analysis and synthesis, comparison, generalization, and induction and tests the methodology of Canvas Business Model strategic planning of the activities of SME support entities. Guided by the principle of functionalism, the author conventionally groups the SME support institutions are conditionally grouped into five main types: business support funds, business centers, business incubators, business innovation centers, and business associations. For each type of SME support institution, the main functional purpose and, accordingly, the main type of operational activity are specified. There are proposals that allow understanding the essence, the functional and applied role and the mission of individual elements of the SME support infrastructure. In practical terms, they can be used in state purpose-oriented programs to promote the development of small and medium businesses in order to qualitatively improve the final product for SME. The author develops a model of the activity for a typical SME promotion entity, which is applicable, can be adapted to specific conditions and is flexible over time. Strategic planning of the entity's activities based on the methodology of Canvas Business Model allows defining both the value of the product (services for SME), as well as the general value of the entity's activities, which is extremely important in the SME support system. It is emphasized that each institution of the SME promotion infrastructure performs an important social function. The key values recommended following for SME support institutions are trust, partnership, and righteousness.

It is noted that the crisis in the modern world is one of the threats to further development, but the crisis also accompanies the formation of our civilization. Understanding how and in what direction humanity will develop depends on what communication system we will mount and how this system of relationships will function. To understand how to develop an effective system of global development, how to build the architecture of the New World Order, we need to understand how humanity has evolved and is evolving now. The author will present his own interpretation of the term "New World Order" as an order of modern times, the next stage of human evolution, the system of international relations, politics, economic relations, devoid of crisis and conflict manifestations at the interstate and international levels. In the historical context, especially at the time of the formation of new forms of government, when humanity moved from a monarchical system of government to the republican, the term new world order, meant a new system of government, ie the republic. Accordingly, the old world order was recognized as a monarchy. In this context, the term "New World Order" can be used as an order of new times, ie a new social order that replaces the old one.

Content and purpose of accounting are identification, measurement, registration, accumulation, synthesis, storage and transfer of information about activities of an enterprise to external and internal users for adoption of management decisions. Business operations are recorded in prices at the time of transaction; that ensures a reliable determination of financial performance of enterprise for one or another period in prices of that period. However, its financial position is also affected by other factors: investment attractiveness of enterprise, its position in the market, inflation, emergencies, etc. As a result, the price of accounting objects can change. It was found out whether it is expedient to reflect such changes in accounting records. Peculiarities of the impact of accounting policies on the value of enterprise are researched. Solutions of problematic aspects of the valuation of some items of accounting are revealed and proposed. In particular, it concerns the order of reflection of revaluations in accounting items and presentation of information about them in financial statements as a source of information about value of enterprise. There are a number of methods for assessing the value of an enterprise, the main one among them is valuation based on financial statements, namely balance sheet (so-called book value). It is determined that under current conditions of managing and doing business, accounting policies is a powerful tool for managing not only accounting but also the results of financial and economic activity and the value of enterprise. To provide users with information about real value of assets, liabilities and equity, the balance sheet items at the reporting date, if necessary, should be re-evaluated, and the results filed in the statement of financial position. The difference between the data of balance sheet and statement of financial position should be disclosed in the notes to the financial statements.

The article dwells upon one of the most essential needs and benefits of the population – providing their own housing. Most young people are unable to solve housing problems on their own, so government support is significant to them. The issue of creating appropriate conditions that will increase the level of housing for the population is still relevant today. Theoretical and practical results of the study were obtained using the following methods: synthesis, analysis of evaluation methods, logical generalization. The works of many domestic scientists are devoted to the research of the problems of the state housing policy, among which: V.O. Omelchuk, V.B. Averyanov, M.F. Holovaty, P.I. Shestopalov, E.A. Sokolovskiy, E.O. Bublyk and others. The article analyzes the state and identifies the main features of the implementation of state programs of youth housing loans. Insufficient state funding for these programs, the constant growth of the number of citizens who need the state to ensure appropriate social living standards. All this encourages the search for new ways to improve the availability of real estate financing systems. One of them may be affordable mortgage loans. This will allow to effectively develop, in addition to housing programs for youth soft loans, a socially oriented mortgage market. Proposals have been made for the provision of affordable mortgage loans, depending on the level of solvency of the population, which will solve critical social problems of both young people and other categories of citizens. The opportunity to get their own housing in the future will increase the level of protection of vulnerable social groups, which in turn will encourage people to live and work in Ukraine.

Theoretical and historical perspectives study the logic and dynamics of institutional changes in the deregulation of small and medium-sized enterprises (SME). The paper specifically considers the conditionally and nature of institutional changes in socio-economic systems in the context of leading trends and challenges of our time. These processes are designed for SME development policy. The methods of scientific cognition, analysis and synthesis, logical generalization, deductive technique, complex evaluation, graphics, and others are used. Based on the definition of relationships between the basic categories of institutionalism under the influence of economic changes and the clarification of the functional purpose of the institutional environment to create a favourable "microclimate", appropriate conditions for activity and development, the process of the institutional environment of SME development formation during the 30 years in Ukraine is generalized. The process mentioned above is divided into three periods: the 1st – since 1991, the intensification of institutional changes in SME development policy when the State Committee of Ukraine for Regulatory Policy and Entrepreneurship Development and the Ukrainian Entrepreneurship Support Fund were established; the 2nd – since 1998, when the SME support system was formed and developed directly during 2000–2011; and the 3rd period – since 2014, when there was stagnation and decline of the constructed SMEs development support system, but there were some isolated, unfortunately, chaotic institutional initiatives during 2018–2020. The scientific novelty lies in the reflection of economic changes in the institutional environment of SME development in Ukraine under the influence of the most fundamental structural socio-economic transformations and global factors: globalization, internationalization (1991–1997), innovative development, socialization, intellectualization of the economy (1998–2013), sustainable development, digitalization (2014–2021). The presented scheme of influence allowed generalizing the tendencies under the influence of which the institutional environment of SME development formed and gave the chance of predicting at the expense of what components and from what sources institutional changes can be expected. Practical significance: the recommendations can be used in forming and implementing of the national and regional targeted programs for SME support and development in Ukraine.