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In the context of the growing global concern for sustainable economic growth, the importance of managing limited natural resources and minimizing the impact on the environment is becoming increasingly evident. In this direction, joint efforts must focus on developing an economy that meets the needs of the present without jeopardizing the ability of future generations to meet their own needs. To achieve this goal, eco-innovation becomes essential, by promoting the development and implementation of innovative technologies aimed at supporting resource efficiency and reducing the negative impact on the environment. In this context, the paper aims to analyze the role of eco-innovation in resource efficiency, where the author presents and explains the interdependence between the 2 concepts in the context of sustainable economic growth. At the same time, the paper aims to analyze the activities undertaken by companies from the Republic of Moldova in terms of resource efficiency and the impact of climate change on strategies. The methodology is based on the survey method, methods of analysis and synthesis of data interpretation and relevant comparisons. The research results illustrate different ways in which companies are adapting to changes in their environment, including climate change, and various efforts to improve resource efficiency, which remain very modest. This underlines the importance of developing and implementing resource optimization strategies within companies, through eco-innovations, while monitoring the impact of these strategies, which is a way to respond to permanent challenges in the business environment and to contribute to strengthening a more sustainable economy.

With economic and social progress, the focus of regional unbalanced development has evolved. In the new era of socialism with Chinese characteristics, people’s aspirations for a better life are no longer limited to material and cultural necessities; the notion of a better life has become increasingly diversified, transcending individual or family micro-level welfare to embrace a comprehensive perspective of societal development. Focusing on the ethnic regions of Southwest China, this paper examines the fundamental characteristics of their coordinated economic and social development and offers relevant policy recommendations that provide a theoretical framework for scholars studying balanced regional economic growth. This study describes the characteristics of balanced economic and social development in Southwest China’s ethnic regions in four dimensions: sustainable economic growth, social stability, ecological civilization construction, and people-centered development ideology. Through comparative analysis, it presents a synthesis of domestic and international research, and summarizes the theoretical foundations and practical experiences essential for the future development of Southwest China’s ethnic regions. This paper examines four key elements for the development of ethnic regions in Southwest China. First, it emphasizes high-quality economic growth, which increases total factor productivity through supply-side structural reform and promotes the establishment of a modern industrial system. Second, social stability, a crucial component in realizing a better life, requires strengthening social justice and strengthening the social security system while maintaining national unity. Third, the paper stresses the importance of building an ecological civilization and advocates green technology, green industry and green consumption to achieve sustainable development. Finally, a people-centered development ideology safeguards livelihoods and focuses on education, income distribution, employment, and other areas. This paper explores the basic characteristics of coordinated economic and social progress in Southwest China’s ethnic regions, and provides a theoretical framework for scholars to explore balanced regional economic development.

The paper is aimed at studying different pillars for the development of long-term and short-term strategies in the field of sustainable development and corporate social responsibility. The paper underlines the key differences between the concepts of sustainable development, corporate social responsibility, and ecological, social, and corporate governance. The study aims to highlight the key differences between sustainable behavior and mimicry, i.e. masking the results of companies' activity under the global or local trends in corporate social responsibility. The article focuses on studying key systems for measuring the sustainable development level. Therefore, the results of the world's leading companies have been analyzed according to the main ratings of the sustainable development level. The paper presents the empirical study of the activities of the leading Ukrainian companies in sustainable development, compares their results with those of less successful companies, examines the general situation in Ukraine. Despite the relatively high sustainable development level of the leading players in the Ukrainian market, the companies that had a lower position in the sustainability ranking got lower scores by the key components of evaluating the sustainability level. The research emphasizes the complexity of measuring the sustainable development level of enterprises, and also proposes an integrated system for evaluating the sustainable development level of enterprise, based on a combined list of components used by different analytical companies. The expediency of a more detailed monitoring of the Ukrainian companies’ activity, aiming at detecting and counteracting mimicry, is substantiated. The paper proves the necessity to develop a comprehensive measurement system for determining the sustainable development level, which will provide the most accurate evaluation and recommendations for business development.

At the present stage of economic development, the leading role in ensuring the competitiveness of both an singular enterprise and the country as a whole, as well as in creating conditions for the transition to sustainable development, is played by the successful implementation of the latest scientific developments in production processes, comprehensive support for the strategy of innovative development. The development and implementation of innovations is a complex dynamic process that requires the use of special research methods. Such a method is system dynamics, which makes it possible to take into account the nonlinearity of the impact of innovation on the state of the economy. The paper considers the methodology for building a model for managing innovation processes, taking into account the self-organization of the logistic type. The main danger that can accompany the evolution of innovation processes is the emergence of unacceptable dynamic modes, so one of the tasks of the study was to determine the conditions capable of ensuring the stability of equilibrium states of a complex dynamic system according to the proposed models. The object of research is a complex dynamic system, between the elements of which there is both positive and negative feedback. To build a model of the dynamics of innovation processes, the mathematical apparatus of the theory of differential equations was applied, which made it possible to consider the development of the innovation process in continuous time. With the help of the instrumentarium of nonlinear dynamics, a study of the stability of diffusion of innovations depending on the parameters of the control influence was carried out. The conditions for the transition of the system to a critical state, which may be accompanied by the occurrence of bifurcations and chaos, have been determined. Particular attention was paid to determining the structural stability of the regulated innovation process in the case when both equilibrium positions are close in terms of parameter values. It is expedient to apply the proposed model to solve the problem of innovation management both at the State level and at the level of an individual industry or an individual enterprise. The obtained theoretical conclusions were confirmed through the use of simulation modeling.

The aim of the article is to study the demand for educational services in Ukraine under the influence of economic, political and social factors that are effective in the country. Among the main factors influencing the demand for educational services are the COVID-19 pandemic, the full-scale invasion of the russian federation on the territory of Ukraine and, as a result, migration processes, the destruction of educational infrastructure, changes in the structure of the labor market, budget constraints, reduction of funding at the expense of households, etc. The projected value of the reduction in demand for educational services (number of entrants) by 2025 based on the studied parameters is on average 10%. A correlation and regression analysis was carried out to study the demand for educational services of higher education institutions (HEIs) depending on the main demographic, economic, political and social indicators. According to the analysis of the correlation matrix, the factors that have a high level of closeness of interconnection and a direct impact on the number of entrants to HEIs are the number of school graduates, the number of population aged 16–59 years and the employment rate. Factors such as a decrease in education costs, the COVID-19 pandemic, and the occupation have an inverse impact on the number of entrants. The paper considers the study of the effectiveness of the State regulation of admission to the budget form of education in individual specialties. For this purpose, data on the results of the 2023 admission campaign from the Unified State Electronic Database on Education were used. It is found that in 2023, the highest demand is for specialties related to the social and philological direction (Psychology, Journalism), as well as those that have a well-established importance in terms of prestige and employment (Dentistry, International Relations, specialties in the IT profile, etc.). On the other hand, the lowest demand is for engineering specialties, where the competition is two applications for three budget-funded places. The article uses econometric methods of analysis of digital information, analyzes the influence model between the indicators of the passing score and the general competition. Recommendations are provided on the revision of the policy of admission and competitive selection of students in certain specialties, taking into account the existing established trends in the demand for engineering specialties and taking into account the factor of occupation of the country’s territory and, as a result, changes in the structure of production and needs in the labor market.

Recently, the relevance of risk management of IT projects has increased significantly, which is associated with their rapid development and a high level of uncertainty in the external environment. The purpose of the study is to determine the features of risk management of IT projects on the basis of modern theory and practice of project management. The paper analyzes the essence of the concept of «IT project», as well as identifies its features, including: non-standard life cycle; mobility and ambiguity of some areas in the IT field; high level of uniqueness of the project; dependence on other IT projects and technologies; low level of project expertise due to the uniqueness of the technologies on which the project is based; high level of project complexity and uncertainty. The essence of the concept of «IT project risk» is also defined, the main types of risks are characterized. The features of using the PMBoK (Project Management Body of Knowledge) methodology in project risk management are analyzed. A characterization of the stages of risk management in IT projects based on the PMBoK approach is provided, including: risk planning; risk identification; qualitative and quantitative risk assessment; planning a risk response strategy; monitoring and control of risks. It is determined that risk management of IT projects using the PMBoK approach has significant shortcomings if used in conditions of a high level of uncertainty and novelty of the project. The article also provides a characterization of flexible risk management of an IT project based on the Agile methodology, which in turn is based on an iterative approach, continuous risk assessment and the development of measures for their adaptation. A comparative characterization of the approaches of PMBoK and Agile to risk management of IT projects is provided: their strengths, weaknesses, and areas of application are identified. It is noted that the choice between PMBoK and Agile approaches should be based on the specific needs of the project and the organizational context. PMBoK will be appropriate for large, long-term projects, as well as in situations where predictability, adherence to the plan are crucial, while Agile is best suited for innovative projects that are implemented in an uncertain or dynamic environment and require flexibility, quick adaptation, and customer focus. A significant number of project managers in the IT field prefer a hybrid approach that combines the strengths of both methodologies.

The article discusses the main methods and approaches to diagnosing the strategic capabilities of enterprises. On the basis of the carried out study, it is found that today three approaches to performing diagnostics of enterprises have become the most widely used. The choice of one or another of these approach depends on many factors (the purpose of diagnostics, information and analytical provision of the activities of enterprises, industry affiliation, etc.). The paper summarizes the characteristics of diagnostics as a process consisting of purpose, subject, object, tasks and methods. It is substantiated that the process of diagnostics should include the state of an economic entity for a certain period of time, as well as forecasting conditions that can affect both positively and negatively its development in the future. The main directions of diagnostics of strategic capabilities of enterprises are allocated. It is determined that there are various methods for diagnosing the state of development of enterprises, the basic ones would be statistical, economic-mathematical, and special methods. On the basis of the generalization of research on the available diagnostics of enterprise development, an algorithm has been formed, which would be expedient when carrying out diagnostics. The presented algorithm consists of three stages, each of them comprising tasks, the solution of which would foster the achievement of the maximum result of a particular research. It is proved that in order to obtain reliable and high-quality diagnostic results, it is important to form an array of data that would meet the requirements for information, have an appropriate time range, completeness of information on the issues of the phenomenon under study. It is substantiated that the correctness of the obtained results of diagnostics and the concluding diagnosis determines an effective establishment of the existing crisis phenomena, identifying the causes of their occurrence, and ways of eliminating them in the future. It is found that the strategic opportunities for the development of enterprise should be brought through the prism of implementation of individual strategies according to the certain directions, with the determination of the effectiveness of implementation of each of the strategies, which will allow to assess the most attractive vectors of development for the enterprise and to strengthen the weaker sides. Such a comprehensive assessment contributes to the establishment of the correct diagnosis, identification of strengths and weaknesses, interaction of influencing factors, which allows managers to develop effective managerial decisions on the strategic development of enterprises in the future.

Blockchain is considered one of the most significant technological advances integrated into the Business Process Management (BPM) systems of various organizations over the past decade. The introduction of blockchain technologies is changing the way traditional supply chains are managed. In this sense, blockchain technologies have the potential to revolutionize complex supply chains in stability, traceability, and accountability. Since Blockchain technology has fostered the development of trust between many different parties, not just leaders and followers, it is assumed that Blockchain will give its adapters revolutionary characteristics. Upon a systematic bibliometric review that determined the impact of introducing Blockchain technology into the BPM, on the basis of previous research and scientific papers published in academic journals, it was found that most of the studies highlight the significance of Blockchain and its impact on the supply chain and financial sectors. However, this article aims to identify new characteristics of Blockchain’s impact on the BPM in various other sectors, especially in the telecommunications, non-governmental organizations, industrial, and banking sectors. The statistical analysis of the collected data examines the intermediate variables of the introduction of Blockchain technology (trust, immutability, transparency, and cost reduction) and its impact on increasing sustainability (economic, ecological, and social resilience) as a dependent variable. As a result of the study, the authors concluded that Blockchain has the potential to enhance the revolutionary characteristics of trust, immutability, cost reduction, and reliability in a business process model, accelerating the path to achieving sustainable development.

The processes of decentralization have necessitated the spatial development of territorial communities for the most efficient use of their resources, ensuring comfortable conditions for the livelihood of the population and the functioning of business. However, russia’s full-scale military aggression against Ukraine has significantly exacerbated the problems of spatial development, increased social, economic, security, and ecological threats. The article is aimed at characterizing the risks of spatial development of territorial communities caused by the russia’s military aggression against Ukraine, and identifying ways to level them. The paper characterizes the factors of spatial development, based on their essence and impact on the socioeconomic development of the territory; a grouping of risks to the spatial development of communities, in particular those caused by the full-scale russia’s war on Ukraine, is carried out. The risks of spatial development of territorial communities in the context of each group are critically assessed – institutional, demographic, economic (business activity and employment), ecological, and security. Attention is focused on measures taken at both the State and regional levels to neutralize threats and risks that impede the spatial development of territorial communities (in particular, programs to promote the development of small and medium-sized enterprises, employment and socialization of internally displaced persons, security in social institutions, etc.). Measures to support the spatial development of territorial communities, which are provided by international donors (in particular, regarding the development of comprehensive plans for the spatial development of territorial communities), are characterized. It is recommended to strengthen the activities of local self-government bodies aimed at ensuring spatial development through the development of a clear architecture of interrelated strategic, planning and program documents, the intensification of measures to support small business in the community, the economic and social integration of IDPs in the community, and so on.

The purpose of this article is to reveal the theoretical and methodological foundations of the development of business models of the entrepreneurial Internet environment using applied recommendations aimed at effective development under conditions of uncertainty. The paper considers the feasibility of using fuzzy logic and an approach to effective modeling of the development of business models of digital entrepreneurship. A typical structure of the system of fuzzy inference, as well as a hierarchical system of fuzzy inference for modeling a fuzzy system of development of business models of the Internet entrepreneurship is provided. Two categories of future uncertain events are identified separately, the occurrence of which will be either favorable for the business model (high profits, achievement of goals, obtaining planned results, and events), or will be unfavorable (risks of losses, lost profits, bankruptcy, etc.). It is specified that quantitative methods for assessing the efficiency of business models of digital entrepreneurship, for example, determining the costs of finding a client, calculating the lifetime value of a client, as well as methods for evaluating efficiency using a sales funnel (an indicator of the number of customers who have moved from the category of potential buyers to the category of real ones), can only predict, control and analyze the main stages of digital entrepreneurship. However, in the situation of uncertainty of the market environment, which can develop into an economic crisis, one of the problems of e-business management is the uncertainty of the initial data and the results obtained, on the basis of which management decisions are made in the future regarding the effectiveness of the development of business models on the Internet. This somewhat complicates the creation of economic and mathematical models allowing to formalize business processes in the company. That is why a new approach – FIB (fuzziness in business) is substantiated, allowing to operate with both precisely specified parameters and characteristics, information about which is vague and based on indistinct, subjective assessments of experts.

The article is aimed at studying modern HRM systems on availability of gamification function in the context of the HR business processes. Business technologies have changed the way companies do business. Companies have to adapt to changing technologies and market fluctuations, but they can’t succeed if they have an unmotivated team that doesn’t want to change. Gamification is an effective way to increase staff productivity. In addition, it has a positive effect on attracting and retaining employees, most of whom do not like routine processes, but they enjoy playing games. Gamification of the HR processes and procedures can turn a boring experience into an immersive game that takes employees to the next level. The article defines that gamification is based on many game attributes and strategies that it applies to a wide range of real business processes, transforming non-gaming experience to motivate staff actions and achieve company goals. Gamification is rapidly transforming businesses around the world, creating new ways to engage employees, expand relationships, and increase loyalty and encouragement, and leverage the motivations and desires that are natural in everyone. The existing HR processes of modern companies are analyzed and the most gamified ones are identified. Taking into account the large number of HRM systems for the needs of any company, the best ones that offer elements of the game for use in the implementation of HR processes are examined. The functioning of gamification in modern HRM systems can help increase the efficiency of the employee development process, reduce training costs and increase involvement in these training programs. The success of gamification implementation depends on the correct choice of methods and tools, as well as on the organizational culture and approach to HR management. Companies should study their own needs for new technologies, which, of course, causes close cooperation with developers of HRM systems. The analysis of scientific papers and practical activities of companies shows that the main gamified HR processes are selection, training, adaptation, motivation, performance management and staff evaluation, but there are others that require creative innovations and solutions, which actualizes further research in this direction.

The article is aimed at: disclosure of significant aspects that affect the orderliness of the process of accounting for labor resources; identification of the main vectors and objects of internal audit of remuneration calculations; generalization of possible typical violations in the audit and formation on this basis of directions for improving the use of labor resources and individual elements of accounting and audit of remuneration calculations. The theoretical and methodological basis of the study are methods of generalization, analysis, graphical method, and system approach. The information and analytical base was formed as a result of the elaboration of legislative acts of Ukraine, statistical and analytical reviews on the dynamics of changes in wages of employees of Ukrainian enterprises, other scientific papers and publications. As a result of the carried-out study, it can be concluded that the effectiveness of the accounting system on the spectrum of issues related to the accounting of remuneration calculations depends on the orderliness of the process of accounting for labor resources, labor accounting, its payment, taxation and payout, that is, it requires an integrated approach to the assessment of labor relations – from the initial accounting of labor performance by staff to the final settlements with each employee. The main vectors and objects of internal audit of remuneration calculations are determined, allowing to allocate methods for establishing typical violations identified during the audit and to define their impact on accounting as a whole. Generalization of possible typical violations during the audit allowed to form directions for improving the use of labor resources and individual elements of accounting and audit of remuneration calculations. It is substantiated that the main ways of improving the audit of remuneration calculations, which should be introduced at the enterprise, can be divided into three following directions: organizational-institutional, structural-systematic, and information-documentary. Practical significance lies in improving the integral system of labor resources management and increasing individual indicators of economic activity as a result of the introduction of effective measures to improve the accounting and audit of remuneration calculations.

The purpose of the article is to study circular models of business development management, in particular, problems and prospects in Ukraine. Based on a research of scientific papers of domestic and foreign scholars, the essence of the circular economy and business model was defined. The article analyzes the basic principles of the closed-circle economy of 3R (reduction, reuse, processing) and the principles of its functioning, presents the detailed analysis of 5 basic circular business models (goods as a service; circular supply chain; the processing of resources; prolongation of the life cycle (LC) of goods; design without waste) and provides a graphic interaction of them. In addition, the main aspects of their functioning are substantiated, which include three levels: level of doing business and costs, market value, and ecosystem level. Examples of enterprises operating on the EU territory and effectively implementing the presented business models in their activity thus proving the effectiveness and practicality of their implementation by domestic enterprises are given. Also, the main problems and risks during the implementation of circular management models such as ecological, social, and economic are determined. In order to neutralize and minimize the impact of identified problems and risks on the activities of economic entities, measures are proposed to ensure a smooth transition of domestic enterprises from a linear to a circular economy. It is found that due to the introduction of business models in the stages of production, companies manage to save a significant part of resources, increase their income and even create additional jobs. It should be noted that the article presents a small part of examples on the realization and use of business models of a closed cycle; therefore the prospects for further research can be outlined in the direction of studying other examples of their application and developing effective measures to simulate the transition to a circular economy at the State level.

The purpose of writing this article is to develop methodological approaches to the introduction of digital technology of the logistics system of a retail trade enterprise. For the efficient function of a retail trade enterprise in the context of globalization and transformation, it is necessary to digitalize the processes of logistics activities. The following approaches and principles are proposed: systematic approach, principle of total costs, principle of competitiveness, operational method, principle of optimization, principle of innovation and openness to change. The model of obstacles and factors for the success of digital transformation is considered, because during the digitalization of the processes of the logistics system, retail trade enterprises often face such problems as excessive dependence on physical labor and the use of paper for certain operations, customer service, etc. The analysis of the level of digitalization of logistics systems of retail market entities in Ukraine, also analysis of indicators of the efficiency of logistics cost management by leading companies are carried out; trends and the ratio of transport costs, logistics, sales revenue growth for 2019-2020 at such enterprises as «Silpo-FOOD» LLC and «ATB-MARKET» LLC are observed. The proposed methodological approaches to the introduction of digital technology of the logistics system will allow managers of retail trade enterprises to identify individual ways of improving the efficiency of their own logistics systems, develop and further on implement measures aimed at optimizing costs and time, providing high-quality services in the supply chain of goods to their consumers, and successfully competing in the retail trade market. The proposed methodological approaches to the introduction of digital technology of the logistics system of retail trade enterprises will facilitate the creation of innovative supply chains of goods in the markets in the conditions of the digitalization era.

The article is devoted to theoretical and practical issues of evaluating the effectiveness of accounting outsourcing. The purpose of the article is to study methodical approaches to evaluating the effectiveness of the use of accounting outsourcing – a contemporary form of accounting organization at domestic enterprises. The approaches to interpretation of the essence of accounting outsourcing in scientific papers are researched. The authors’ own definition of accounting outsourcing is presented, whereby the form of conduct of accounting is understood, which involves the transfer of certain or all accounting functions and risks to an outsourcer, who will minimize costs and increase competitiveness at a defined price for a certain period of time. The organizational and functional aspects included in the accounting outsourcing are determined. Types of accounting outsourcing are characterized. The theoretical principles of evaluation of the effectiveness of accounting outsourcing in scientific literature are studied. The analysis of practical aspects of evaluating the effectiveness of accounting outsourcing made it possible to identify methodological approaches to such an evaluation. The list of costs borne by the enterprise when introducing the accounting service in the organizational structure of the enterprise is closer defined. The formula for calculating the economic effect of accounting outsourcing is elaborated. An example of calculating the economic effect of accounting outsourcing when deciding on the use of accounting services on the terms of outsourcing is provided. It is determined that the use of the elaborated formula ensures the improvement of the effectiveness of use of accounting outsourcing as a form of accounting organization for newly established, small and medium-sized enterprises and the type of economic activity for external entities.

The proposed scientific article is devoted to the topical issue of the need for Ukraine’s cooperation with the International Monetary Fund. In the context of the growing socio-economic crisis phenomena in the world and taking into account the significant problems that have been taking place in the Ukrainian economy in recent years, it is advisable to assess the IMF’s impact on the financial system of Ukraine. The article is aimed at studying in-depth the key problems of Ukraine’s cooperation with the International Monetary Fund, covering the impact of loans granted to Ukraine from the IMF on the country’s financial system and developing possible directions and ways to ensure effective cooperation between Ukraine and the IMF for the future. In analyzing and generalizing the scientific papers of domestic and foreign scientists, the authors consider the views on strengthening the role of the International Monetary Fund, which is caused by the spread of COVID-19, analyze the key functions of the International Monetary Fund and criticism on the part of the IMF for servicing the economic and political interests of the countries that have the highest quota, and not those in need of financial assistance. The article considers the dynamics of Ukraine’s use of IMF credit programs, in particular: dynamics of borrowings and repayments by Ukraine of the borrowed resources from the IMF; credit programs within the framework of Ukraine’s cooperation with the IMF in 2014–2021; share of debt to the IMF in the external and total public debt of Ukraine; critical indicators of Ukraine’s public debt and economic consequences. Prospects for further research in this direction are finding ways to improve the debt policy strategy, as well as to implement a coherent strategy for managing the external public debt.

The article is concerned with the theoretical and practical issues of resolving tax disputes with the help of such tools as tax mediation. The article is aimed at examining the essence of the institute of tax mediation as an effective tools for pre-trial resolution of tax disputes, taking into account the experience of foreign countries. Statistics on the consideration of tax disputes in administrative order are provided. Approaches to interpretation of the essence of tax mediation in scientific papers are studied. The authors’ own definition of tax mediation is presented, by which is meant the method of resolving tax disputes between tax authorities and taxpayers, based on the principles of presumption of the legitimacy of decisions and the integrity of the taxpayer, allowing to resolve tax disputes at the stage of pre-trial proceedings with the participation of a mediator. The purpose, objectives, principles of tax mediation are provided. The effects of tax mediation, causing influence on both tax authorities and taxpayers, are determined. The positive and negative factors of tax mediation use are closer defined. The analysis of foreign experience in the implementation of the mediation mechanism for resolving tax disputes is carried out. Also the subject composition of the tax mediation process is closer defined. The principles of mediators’ activity: voluntariness, neutrality and confidentiality are analyzed. The experience of foreign countries, namely: the Netherlands, the USA, Germany, Great Britain, Belgium, Canada on the implementation and implementation of tax mediation is characterized. The analysis of the experience of foreign countries shows that legal practice of taxation has an extremely rich instrumentarium for alternative settlement of tax disputes Proposals for the regulation of the tax mediation mechanism at the legislative level are developed.

The increased interest in the conception of circular economy is caused by predictable advantages in the context of sustainable development. However, the generally accepted monitoring system does not exist, and the scientific world relies on a significant number of approaches to measuring the efficiency of circular economy strategies. This is caused by the introduction of circular economy principles at the level of current regulations in the policy of China, Africa, the European Union and the United States. Accordingly, the studied list of indicators that allow to evaluate its efficiency is quite wide and takes into account the development peculiarities of both economy and its sectors. Of particular interest to this study is the agrarian sector. The analysis of scientific papers allowed to distinguish in the agricultural sector strategies for narrowing, closure and recovery of resource cycles, the evaluation of which requires appropriate indicator systems in the context of various dimensions of sustainable development. Efficient strategies of circular economy in agriculture can potentially include a set of indicators that are able to assess the level of impact of production on the environment, take into account social aspects, determine the level of informatization, material capacity and energy capacity of products. As a result of the research, an overview of the existing systems of indicators of circular economy in the agrarian sector was carried out, which were divided according to strategies for narrowing, closure and recovery of resource cycles in the context of technical, ecological, economic and social dimensions of sustainability. Further researches are related to the review of existing business models of agricultural enterprises, referred to the indicators based on circular economy strategies and measurements of sustainable development.

The carried out analysis of scientific papers showed that the issue of regional peculiarities of the development of collective accommodation facilities (CAF) in the crisis conditions caused by the COVID-19 pandemic did not find proper coverage, which justified to the purpose and objectives of this study. The article examines the development of collective accommodation facilities in the Kharkiv region by carrying out a comparison of the main indicators of the related activities in the periods before and after the introduction of quarantine restrictions caused by COVID-19. According to the results of the study, an increase in the number of accommodation facilities in the post-quarantine period both in the Kharkiv region and in Ukraine as a whole is determined. At the same time, comparing the growth rates of the CAF allows to conclude that the enterprises of the Kharkiv region are more resilient than the average in Ukraine. In the period before the quarantine, the growth rate of the CAF of the Kharkiv region corresponds to or exceeds similar indicators in Ukraine. Thus, during 2018-2019 in Ukraine the number of CAF increased by 2.2%, in Kharkiv region - by 9.0%; including hotels and similar accommodation facilities in Ukraine – by 0.4%, in the Kharkiv region – remained unchanged; other accommodation facilities in Ukraine – by 4.0%, in the Kharkiv region – by 20.7%. The introduction of quarantine measures in the face of COVID-19 adversely affected tourist flows, which was reflected in the indicators of the development of the CAF of the Kharkiv region and Ukraine as a whole. In general, as a result of the analysis of the information provided on the sites of the researched accommodation facilities, a conclusion was made about the low level of informing guests about the measures implemented in the framework of preventing the spread of COVID-19.

The article examines the key problems of the development of the trust management market at the present stage of the formation of the global market. All problems are identified within the framework of the main trends in the development of the financial market, which is associated with the complication of its subject structure, changes in the structure of instruments. In addition, the market is actively expanding due to the introduction of intermediaries and social media as specific market players. The active digitalization of economic activity leads to the formation of new industries, including the need to form a cyber security system. New rules for the functioning of the trust management market require the development of appropriate regulatory support for the functioning of the market and the formation of global value chains. A problematic issue is also the awareness of new clients with trust management services, the rules of the market functioning. It is worth considering the processes of global offshorization, which determines the key directions of normative regulation both in the global market and its regional adaptation. In this regard, the paper discusses the features of the development of regulatory support for the functioning of the financial market in general, as well as the market of trust operations in particular in modern conditions, with examples of the implementation of this conception in certain highly developed countries (United States of America, Great Britain, etc.) taking into account the requirements of international organizations to ensure and regulate these markets in order to counter money laundering, tax evasion, and concealment of the tax base. In addition, the article proposes some options for minimizing the negative consequences of key problems in the development of the trust management market or minimizing the associated risks.

The research is aimed at forming a toolbox for recognizing regional communities according to socio-economic development indicators. A carried out study of scientists’ works demonstrated a lack of evaluation tools for studying groups of regions by levels of disparities, which complicates the study of interregional disparities and the impact of various factors upon them. The paper carries out a classification of levels of disparities in the regions by spheres of development, formes a mathematical apparatus for recognizing and forecasting of levels of disparities in the regions. The groups of regions by levels of disparities in seven spheres of development is researched: general economic, socio-demographic, structural, socio-economic, foreign economic, natural-ecological, production. Three groups of regions were identified by levels of disparities in these areas of development: with balanced sphere disparities, with controlled (restrained) sphere disparities, with uncontrolled (unrestrained) sphere disparities. A spatial-dynamic assessment of disparities in the development of clustered groups of regions is advisable for the development and implementation of regional policy measures aimed at regulating the regional development disparities. The originality of the presented work is the study of cluster groups of regions by the levels of disparities in various spheres of life, which allows to assess interregional disparity in the complex and develop a number of measures to resolve the disparities in the development of regions within the country.