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The use of a rating assessment for management purposes makes it possible to form a completely objective picture of the internal situation of a business structure, establishes its current position among other similar rating objects in terms of the main parameters, and also allows you to develop a realistic forecast of the development of the business structure in the short, medium and long term. At the same time, the maximum correctness in the process of choosing the method of constructing a rating assessment - the rating method - becomes extremely important. The purpose of the article is to develop recommendations on the methodology of multicriteria rating of the competitiveness of business structures in order to evaluate the key functional areas of their activity and justify management decisions on ensuring sustainable competitiveness. Objective quantitative information on the main results of the financial and economic activity of business structures can serve as information support for a multi-criteria rating of the competitiveness of business structures. The source can be forms of accounting, statistical or tax reporting; economic reviews of the regional consumer market; materials of industry and special press, specially ordered studies. [ABSTRACT FROM AUTHOR]

Purpose. To establish the relationship between the development of a safety culture in an organisation and the fulfilment of occupational safety requirements. Methodology. To solve the tasks set, we use the method of scientific synthesis, which allows us to obtain new knowledge as a result of combining previously dismembered parts of the subject into a single whole, to determine mutual expectations in occupational health and safety (OHS) management systems (MS). Findings. It is proposed to determine the level of safety culture of an organisation on the basis of five stages: indifference, reaction, dependence, independence, interdependence, which characterises a change in the awareness of employees of the organization to fulfil the requirements for OHS of employees. A process for determining the level of safety culture is proposed by identifying the attitude to the fulfilment of OHS requirements by an OHS specialist, a manager of a unit (organisation), employees’ self awareness and mutual assistance of employees to fulfil OHS requirements. The coefficient of fulfilment of the requirements for OHS of employees in a conditional unit was calculated, which allows determining the stage of development of safety culture and the contribution of each employee to the development of safety culture. A distribution of preventive measures to improve OHS level, based on the level of development of safety culture, is proposed. Originality. The relationship is identified between the coefficient of compliance with occupational safety requirements and employee health and the stages of development of safety culture, taking into account the impact on employee compliance from managers of a units, OHS specialists, selfawareness and mutual assistance through weighting coefficients. Practical value. Recommendations are developed to increase the effectiveness of OHS MS by strengthening the implementation of OHS requirements by changing their attitude to OHS issues, by introducing preventive measures in accordance with the development of safety culture. [ABSTRACT FROM AUTHOR]

The safety of road freight transport is an important component of the safety management system. The safety basis of freight transport is risk assessment. However, existing models for their assessment operate with static dangerous factors that increase the probability of a dangerous event and the severity of its consequences. The transportation process is characterized by dynamic changes in dangerous factors, which requires appropriate improvement of existing approaches. For this, the relationship between the risk of a hazardous event (road accident) and the negative impact of dangerous factors was determined. This made it possible to develop a model for assessing the risk of road accidents, as a cumulative effect of risks from all dangerous external and internal factors, taking into account dangerous actions and without actions of drivers during cargo transportation. To propose a process of occupational risk management taking into account the change in the influence of dangerous factors on the probability of the occurrence of a hazardous event and the degree of severity of injuries from it, based on the matrix for determining the risk of changing dangerous factors over time. To introduce the division of all dangerous factors into static, which do not change (almost do not change) over time during the year, and dynamic ones - which are changed in a period from one hour to a year, which will allow to determine the overall level of risk from the cumulative impact of dangerous factors, considering all combinations of their manifestation.

Introduction. The impact of multidirectional external macroeconomic and regional factors of the economic environment in conditions of uncertainty and increased risks causes significant difficulties in diagnosing, assessing and forecasting the creditworthiness of financial and credit support recipients and borrowers (micro, small and medium-sized enterprises) in the Russian Federation. Theoretical analysis. The author systematized the basic mathematical methods and models for assessing and forecasting the level of creditworthiness of micro, small and medium-sized businesses in foreign and Russian practice, using modern systems and technologies of artificial intelligence and machine learning methods. Empirical analysis. The author proposed the results of approbation of methodological approach for express diagnostics of the financial and economic condition and forecasting the creditworthiness of SMEs in the Krasnodar krai for the period of 2014–2017, based on expert assessment methods, economic analysis and fuzzy logic systems, which form the credit rating of SMEs considering their industry affiliation. Results. In this study, the author has determined the advantages and disadvantages of methods and models for diagnosing creditworthiness and credit scoring from the perspective of their application for various categories of SMEs. As it is shown that the most promising and mathematically reliable models for credit scoring and risk assessment of financial support and lending to various enterprises in the SME sector at different stages of their life cycle both in Russia and abroad are computerized models and expert systems, based on such methods and technologies of Artificial Intelligence, as fuzzy logic systems, artificial neural networks, support vector machines, ensemble methods (random forest method), as well as intelligent information systems, hybrid models and hybrid systems. The study reveals that their combination with each other will allow to achieve synergistic and system effects in the interaction between lenders and borrowers (SMEs) and timely avoid their bankruptcy.

Energy security management of the enterprise in conditions of entropy is an important aspect that includes adaptation to changes in the external environment and internal processes. The object of research is entropy, as a measure of uncertainty and chaos in energy systems, which affects the energy security management of enterprises. The problem of a comprehensive approach to the study and implementation of methods for calculating entropy indicators, which would take into account entropy in the energy security management, is solved. The conducted analysis shows how the level of entropy in the supply of energy resources, in particular coal, electricity and alternative sources, affects the stability, sustainability and adaptability of management strategies aimed at ensuring energy security management. The essence of the obtained results is that the study shows the importance of energy security management of enterprises in the conditions of entropy, which is a measure of uncertainty in energy systems. Entropy acts as a key factor influencing the energy security management, as it reflects the level of chaos and uncertainty in the supply of energy resources. It is shown that the level of entropy directly affects the stability and adaptability of management strategies, which allows enterprises to better respond to external challenges and internal risks. The use of mathematical models, in particular Shannon’s formulas, makes it possible to quantitatively assess the level of entropy and identify potential risks arising in energy systems. Awareness of the impact of entropy on management decisions helps enterprises to optimize processes, predict threats and reduce negative consequences. The research results reflect the complex interplay between entropy, management strategies and external challenges, emphasizing the importance of an adaptive approach in energy security management. The research focuses on practical aspects. From a practical point of view, awareness of the impact of entropy on management decisions allows enterprises to optimize management processes, predict potential threats, and reduce the negative consequences of external and internal risks. The results of this research can become the basis for the formation of new management strategies capable of effectively responding to the modern challenges of the energy sector. [ABSTRACT FROM AUTHOR]

The safety of road freight transport is an important component of the safety management system. The safety basis of freight transport is risk assessment. However, existing models for their assessment operate with static dangerous factors that increase the probability of a dangerous event and the severity of its consequences. The transportation process is characterized by dynamic changes in dangerous factors, which requires appropriate improvement of existing approaches. For this, the relationship between the risk of a hazardous event (road accident) and the negative impact of dangerous factors was determined. This made it possible to develop a model for assessing the risk of road accidents, as a cumulative effect of risks from all dangerous external and internal factors, taking into account dangerous actions and without actions of drivers during cargo transportation. To propose a process of occupational risk management taking into account the change in the influence of dangerous factors on the probability of the occurrence of a hazardous event and the degree of severity of injuries from it, based on the matrix for determining the risk of changing dangerous factors over time. To introduce the division of all dangerous factors into static, which do not change (almost do not change) over time during the year, and dynamic ones - which are changed in a period from one hour to a year, which will allow to determine the overall level of risk from the cumulative impact of dangerous factors, considering all combinations of their manifestation. [ABSTRACT FROM AUTHOR]

Management decisions have an effect on cost behavior, and the duality of the CEO makes it easier for managers to make decisions based on personal interests. In Brazil, the Code of best corporate governance practices (Instituto Brasileiro de Governança Corporativa [IBGC], 2023) recommends that the chief executive officer (CEO) should not hold the position of chairman or member of the board of directors. In view of this, this research aimed to evaluate the effect of CEO duality on the asymmetric behavior of the operating costs (OC) of Brazilian publicly traded companies. To this end, descriptive, documentary and quantitative research was carried out on a balanced sample of 178 companies in the period 2012-2021, and the data was analyzed using descriptive statistics and hierarchical linear regression. This study adopted the perspective of Jensen and Meckling's agency theory (1976), in which managers make decisions based on personal interests. The results showed that companies with dual CEOs had a higher degree of asymmetry in operating costs during periods of falling sales than companies without dual CEOs. Thus, these results may be related to more aggressive operating cost reduction practices carried out by managers with duality during periods of falling sales. [ABSTRACT FROM AUTHOR]

The ability to estimate the risk of pest infestation can help farmers to reduce pesticide application and provide guidance that would result in better management decisions. This study tested whether different combinations of spatial and temporal risk factors may be used to predict the damage potential of pea moth, Cydia nigricana Fabricius (Lepidoptera: Tortricidae), a major pest in field pea (Pisum sativum L., Fabaceae). Over four consecutive years, the abundance of pea moth was monitored by placing pheromone traps at various field pea‐cultivation sites. We also assessed the phenological development stages and the percentage of damaged seeds per 100 pods collected from each growing pea field in a region of approximately 30 km in diameter. The study found the significant infestation risk indicators to be the time of flowering, the date on which male pea moths are first detected in the monitoring traps and the minimum distance to pea fields that were planted and harvested in the previous growing season. The combination of all three factors using a general additive model approach yielded the best results. The model proposed by this study accurately discriminated between low‐infestation and high‐infestation fields in 95% of cases. [ABSTRACT FROM AUTHOR]

The continuation of warfare in the territory of the country causes many economic, environmental and social problems. That is why it is important to study the influence of critical risks on the mechanism of managing defence resources, which the state's ability to withstand in difficult times and to ensure the protection of state borders depends on. The main purpose of the paper is the evaluation of scientific and practical principles of determination and analysis of critical risks in the defence industry. Subject to the foregoing, the paper investigates the main scientists' approaches to the definition and classification of critical risks, which affect the mechanism of defence resource management. It also provides a multiple-factor analysis of critical risks, which affect the mechanism of defence resource management. An effective system for managing critical risks that affect the mechanism of defence resource management was developed in the work. It gives recommendations aimed at reducing the degree of influence of critical risks on the mechanism of defence resource management. The study uses general and special methods of scientific research, in particular, the method of scientific abstraction to timely find and use in practice the indicators of evaluation of critical risks and effective methods of their reduction; the methods of comparative and structural factor analysis to evaluate the indicators under study; the method of logical generalization to provide directions and recommendations for reducing the influence of critical risks on the defence resource management system. The paper is the first to comprehensively analyze the influence of critical risks on the mechanism of defence resource management. The authors highlighted the concepts of responding to critical risks that influence the mechanism. The practical importance of the paper is that the introduction of an effective critical risk management system will allow improving the efficiency of this mechanism. [ABSTRACT FROM AUTHOR]

This paper’s research object is a process of estimating the level of energy safety at an industrial enterprise within an electricity-power system at a microeconomic level. The task to estimate the energy safety of an industrial enterprise was solved on the basis of a combined method for the continuous monitoring of threats under an automated mode to the hour, in order to make management decisions related to reducing the influence of threats to energy safety. Analysis of known methods for investigating the state of energy safety was performed, which revealed the lack of continuous control over the dynamic state of research objects, as well as the complexity in objectivity when giving exact and reliable primary information to calculate indicators-indexes. It has been shown that the use of the combined approach could underlie the development of methodology for estimating the energy safety of industrial power-generating enterprise. Such approach involves comprehensive combination of logical methods when implementing continuous monitoring of technological parameters at generation, transmission, distribution, and energy consumption facilities. The process of choosing the objects of research and criteria for describing their properties and functions has been substantiated, in order to build the system of indicators-indexes when estimating the level of enterprise energy safety. It has been shown that a computation algorithm makes it possible to monitor the dynamics of changes in indicators and take a management decision to eliminate energy safety threats, which leads to a reduction in economic losses in the amount exceeding USD 150,000. Practical significance of the current research relates to the fact that the results could be used by enterprises (public authorities) for determining obstacles on a way to reducing the consumption of power resources and devising a set of organizational-economic measures [ABSTRACT FROM AUTHOR]

The technology development of society has a strong impact on the labor market. The use of artificial intelligence leads to changes in the requirements for occupying certain professions, the elimination of same positions, as well as the appearance of new professions. This necessitates changes in the organizational structure and job design. Also changing are the requirements for employees who must acquire new knowledge and develop skills to be able to occupy certain professions. The turbulent business environment also requires organizations to be able to identify emerging trends and quickly respond to these new demands in order to stay in the market. It is here that to stay “in the game” analysis is needed, which projects future trends using artificial intelligence. [ABSTRACT FROM AUTHOR]

Purpose. Development of a concept for improving the occupational safety in Ukrainian organizations based on the requirements of the EU Framework Strategy for occupational safety and health for the period 2021–2027. Methodology. To analyze the requirements of the EU Framework Strategy for Safety and Health at Work formalized content analysis was used, which is a qualitative-quantitative method for studying documents and consists in processing the text with further interpretation of the results. A generalized heuristic method was also applied, which through the use of common information bases, allowed the processing of information based on the use linear sequence of prescriptions intended for information processing, as well as methods of linguistic analysis of the text. In particular, words were determined using the etymological analysis of individual expressive elements of the language, inflections, rhythms, which made it possible to reveal the semantic load of the corresponding sentences in regulatory documents. Findings. A concept has been developed for improving the occupational safety and health management system of workers in Ukrainian organizations, which provides for the introduction of procedures for managing professional, corruption, psychosocial, epidemiological, military and ergonomic risks based on the developed state strategy for creating a safe and healthy workplace. To increase the effectiveness of the management system of occupational safety and health of employees in organizations, it is proposed to ensure the distribution of responsibilities of management subjects taking into account strategic, operational and linear management of occupational safety in the organization, which is based on the formation of transformational leaders with risk-oriented thinking. The components of the state strategy for a safe and healthy workplace have been developed, which contain a description of the mission, vision, set tasks and ways to solve them. Originality. The relationship is identified between measures to improve the management system of occupational safety and health of workers in organizations and the requirements of the EU Framework Strategy for occupational safety and health for the period 2021–2027, which made it possible to ensure the distribution of tasks between the proposed management equations. Practical value. Recommendations have been developed for the components of the national concept of a safe and healthy workplace, which contains requirements for the appointment of a state strategy in the field of occupational safety, development of the organization, identification of problems in the field of occupational safety, methods of their elimination and expected results. [ABSTRACT FROM AUTHOR]

The continuation of warfare in the territory of the country causes many economic, environmental and social problems. That is why it is important to study the influence of critical risks on the mechanism of managing defence resources, which the state’s ability to withstand in difficult times and to ensure the protection of state borders depends on. The main purpose of the paper is the evaluation of scientific and practical principles of determination and analysis of critical risks in the defence industry. Subject to the foregoing, the paper investigates the main scientists’ approaches to the definition and classification of critical risks, which affect the mechanism of defence resource management. It also provides a multiple-factor analysis of critical risks, which affect the mechanism of defence resource management. An effective system for managing critical risks that affect the mechanism of defence resource management was developed in the work. It gives recommendations aimed at reducing the degree of influence of critical risks on the mechanism of defence resource management. The study uses general and special methods of scientific research, in particular, the method of scientific abstraction to timely find and use in practice the indicators of evaluation of critical risks and effective methods of their reduction; the methods of comparative and structural factor analysis to evaluate the indicators under study; the method of logical generalization to provide directions and recommendations for reducing the influence of critical risks on the defence resource management system. The paper is the first to comprehensively analyze the influence of critical risks on the mechanism of defence resource management. The authors highlighted the concepts of responding to critical risks that influence the mechanism. The practical importance of the paper is that the introduction of an effective critical risk management system will allow improving the efficiency of this mechanism.

Recently, there has been a significant increase of interest in the study of the impact of economic indicators on telecommunications infrastructure, which is due to the rapid development of the digital economy and the need to optimize telecommunications networks. The topic of the study is relevant due to the accelerated digitalization and digital transformation of the economy and the need to optimize telecommunications networks to ensure sustainable economic growth. Telecommunications infrastructure plays a key role in the development of the information society, improving the quality of life and competitiveness of countries on the world stage. The assessment of the impact of economic indicators on telecommunications infrastructure allows us to develop effective management decisions to implement the development strategy and attract investment in this sector. The article assesses the impact of indicators of the national economy on telecommunications infrastructure. Key economic parameters, such as GDP per capita, inflation rate, unemployment rate, amount of investment in infrastructure, level of competition, tariffs for telecommunication services, innovative technologies, government subsidies and support, level of urbanization and access to financial markets are considered. A linear multifactor regression model is proposed to quantify the impact of each of these parameters, providing justification for management decisions. An example of calculating the impact of economic parameters on telecommunications infrastructure for different countries is given. The study highlights the importance of a management approach to estimating economic parameters affecting telecommunications infrastructure and the need to integrate different methods and models to achieve optimal results in a rapidly developing digital economy. Further research may be aimed at an in-depth study of the impact of specific innovative technologies on the management decision-making process in telecommunications infrastructure, as well as the development of more complex models, that take into account non-linear dependencies and relationships between economic parameters. In addition, it is advisable to conduct additional empirical studies using data on a larger number of countries and regions to improve the accuracy and reliability of the estimates.

To effectively carry out its economic activity, the enterprise needs to quickly respond to internal and external environmental changes, carrying out a strategic analysis. The effectiveness of such an analysis largely depends on the accountant's qualifications as the subject of its implementation. The article's purpose is to critically evaluate information sources, stages, and methods of strategic analysis, strengthening its theoretical and methodical support with the growing functional capabilities of the accountant. It was determined that the object of strategic analysis of the management process is the enterprise as an open management system and the forms and types of its activities. Strategic analysis helps create a system of main indicators of the enterprise's long-term development. The main tasks, information sources and strategic analysis stages were revealed. The strategic analysis methods, which are within the competence of a professional accountant, were critically evaluated. The article discusses the relationship between the functions of accounting and strategic analysis, given that both processes are performed by an accountant using many methods and professional judgment. It was established that qualitative strategic analysis is the key to effective enterprise strategic management. It is confirmed by the fact that the management strategy needs information about the strategic position of the enterprise, which is provided by accounting. An organizational and methodical mechanism for conducting strategic analysis by accountants of enterprises with an optimal set of methods and information sources was proposed. Combining accounting tools with traditional methods of strategic analysis (SWOT and GAP analysis) ensures obtaining conclusions for forming/adjusting the enterprise's development strategy in conditions of dynamic changes in the external and internal environment.

Introduction. The trend of large-scale work by authorities on the delimitation of state property; the introduction into circulation of agricultural land plots for the development of the agro-industrial complex and land plots in settlements to stabilize the construction complex; registration of rights to extortionate property and ownerless immovable things – with the transfer of all these objects to municipal ownership, caused the need to improve both the legal regulation system and management tools. From the point of view of law, there is a need to clarify the signs of ownerless maintenance of real estate, on the part of management – the introduction of criteria for assessing the suitability of an ownerless object as municipal property. The purpose of the study is to develop an economic and legal approach to regulating the process of transferring ownerless real estate to municipal ownership and determining the prospects for its use. Materials and methods. Current laws and regulatory legal acts; statistical and analytical information from the Federal Register of the Russian Federation, the Supreme Court of the Russian Federation; open data from municipalities. The research is based on an interdisciplinary approach: legal analysis, content analysis, classification; the concept of management decisions, the economic location of the property, methods of real estate valuation. The results of the study are to clarify the signs of ownerless real estate, to detail the process of changing the status of real estate from ownerless to municipal with a description of the nuances of each stage, to develop a model for making managerial decisions to determine the prospects for the use of municipal real estate. Discussion. The economic and legal approach to regulating the transition of ownerless real estate to the status of municipal property consists in the economic justification of the value and usefulness of real estate for a municipality during its procedural registration from an ownerless state. Each proposed innovation will be possible to use in practice after the adoption of local regulations and administrative regulations. The results obtained can be used to further improve the legal and economic mechanisms for improving the efficiency of municipal property management.

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Transition from the military environment into a civilian environment is a topic that has seen increasing attention within the last two decades. There is, in the literature, a clearly articulated issue that transition from the military to the civilian world is somewhat different to transitioning from school to work, or from career to career, or from work to retirement. Many, but not all, of the extant examples regarding military transition are case studies, focus groups or small-scale qualitative surveys. The following article details a large-scale survey that took place in New Zealand in 2019. From just over 1400 responses, a wide range of information was gathered. The aim of the survey was to uncover the experiences of military who had undergone transition within New Zealand. In this respect, the survey was exploratory. We report here the qualitative results that expand the existing body of knowledge of military transition. Our results are in line with international results and demonstrate that a large majority of respondents had a less than desirable transition experience. The contribution made therefore is a reinforcement that current practice in this area is needing a great deal of attention. The following outlines the experiences our New Zealand-based respondents had and how this mirrors the extant international literature. As this was the first survey of its kind to attract large numbers of respondents within New Zealand, the results and discussion that follow present aspects of transition that the Ministry of Defence and the New Zealand Defence Force may wish to consider when planning future transition programmes. [ABSTRACT FROM AUTHOR]

The article examines organizational aspects and the mechanism of reporting at the enterprise as an element of information support in the process of making managerial decisions in the context of its functional purpose. Changes in the economic environment caused by the war, economic, resource, and social crisis force domestic enterprises to reorient the system of management, accounting, and control, taking into account the growing role of information support in justifying management decisions. The peculiarities of the financial reporting of the enterprise are given and the problems of the methodology and its compilation are defined. The process of forming financial statements is divided into stages: data collection in the accounting system, the preparatory stage and reporting. The procedure for the formation of financial statements is characterized in terms of stages. A mechanism and a general scheme for the formation of enterprise reporting have been developed. Compliance with the proposed provisions by enterprises will ensure the reliability of reported information and help strengthen the trust of information users. During the study, the main problems of organizational support in the process of building an effective system of enterprise reporting were determined, taking into account which will ensure the fulfillment of the goals of information support for management decision-making. Recommendations were provided regarding the organization of the accounting and control system, the processes of entering, processing and using information for reporting; the organizational mechanism of the enterprise reporting process is proposed. It was noted that potential opportunities for integration of external and internal information regarding financial and non-financial aspects of activity, use of human and natural resources, and social indicators should be included in the organizational systems of modern enterprises. The main problems of the implementation of the system for the formation of generalized reporting at the enterprise were determined, and directions for improvement of organizational and methodical support were proposed. The use of the proposed provisions will contri bute to increasing the reliability of the reported information and users' trust in it [ABSTRACT FROM AUTHOR]

In modern conditions, the development of the domestic hotel and restaurant industry is accompanied by significant problems caused by the COVID-19 pandemic and the full-scale war with the Russian Federation, which necessitates the search for promising directions of development and the development of plans for its recovery in the post-war period. The subject of research in the article is the development strategy of the hotel and restaurant industry of Ukraine. The purpose of the article is assessment of the strategy for the development of the hotel and restaurant industry of Ukraine and its infrastructure on this basis of the approach to the implementation of the strategy for the development of galusia in the minds of military renewal. Research methods: dialectical method, fundamental scientific methods: analysis, synthesis, taxonomic analysis, systematization, formalization (for analysis of the research object), abstract-logical method (for formulating concepts), graphical and tabular methods (for analysis of the results of the investigation). The following results were obtained: A model of taxonomic analysis of the development strategy of the hotel and restaurant industry is proposed. The taxonomic coefficients of the development strategy of the hotel and restaurant industry of Ukraine have been determined. Cyclicality in the development of the hotel and restaurant industry of Ukraine has been recorded. Especially negative changes in the industry were recorded in 2022 as a result of a full-scale. Conclusions: the conducted research made it possible to propose strategic directions for the development of the hotel and restaurant industry of Ukraine in the post-war period. The above-mentioned measures will make it possible to implement the necessary strategic changes in the hotel and restaurant industry, will contribute to the reconstruction of the national economy and the generation of additional financial flows, which will make it possible to strengthen the impact of industry restoration projects on the socio-economic development of the state.

The relevance of the research lies in the fact that, in the context of the global concept of sustainable development, one of the leading tasks is to maintain the sustainability of natural ecosystems by finding optimal strategies for the development of socio-economic systems. The purpose of the research is to assess the environmental sustainability of the landscapes of the Prypiat River basin within the territorial communities of the Volyn Oblast in the current conditions of the region’s development. The methods used to achieve this goal included the calculation of the landscape ecological sustainability coefficient based on the systematization of statistical reporting data, followed by comparative geographical analysis and environmental mapping using ArcMap and ArcGIS Pro. The main results of the research show that the coefficient of ecological stability of landscapes in the Prypiat River basin is in the range of 0.22-5.39 and assesses landscapes from the level of “unstable with pronounced instability” to “stable, with pronounced stability”. The distribution of land areas in the territorial communities located in the Tsyr sub-basin determines the landscape characterization at the level of “stable, with pronounced stability”. Within the territorial communities of the Vyzhivka sub-basin and the upper reaches of the Prypiat River, the landscapes are “conditionally stable” – “stable”. Within the communities of the Turia sub-basin – from “unstable” to “stable, with pronounced stability”. Within the communities of the Stokhid sub-basin – from “unstable” to “stable, with pronounced stability”. The territorial communities of the middle part of the Styr sub-basin are represented by landscapes ranging from “unstable, with pronounced instability” to “stable, with pronounced stability”. In general, more ecologically stable landscapes are located in the northern part of Volyn Oblast, due to the large areas of forested land. Environmental instability of landscapes is typical for the southern part of the region due to large areas of ploughed land. The practical value of the work lies in obtaining regional variations in the assessment of ecological stability of landscapes, which is important to consider when developing coordinated concepts between communities and environmental management bodies on a basin basis to achieve sustainable development goals in socio-ecological systems

Economic analysis is the only information subsystem of managing the economic activity of an industrial enterprise, which has a special methodological toolkit that makes it possible to assess cause-and-effect relationships and identify reserves for the enterprise's development. It was noted in the article that the methodology of economic analysis is flexible to changes in the internal and external environment and is able to quickly change the methodological tools for evaluating the effectiveness of management of both existing and new management objects. In turn, it is important to study evacuation processes and the impact of the consequences of hostilities and the occupation of state territories on the economic activity of industrial enterprises. In the course of the research, different approaches of scientists to the structure and content of tasks of economic analysis of economic activity were analyzed. The principles of economic analysis, without which it is impossible to achieve the tasks of economic analysis, are considered. The methodical provisions of the economic analysis of the efficiency of evacuation processes and the restoration of the industrial enterprise in safe territories were developed according to the following components: assessment of the impact of hostilities and occupation of state territories on the results of the industrial enterprise, assessment of the efficiency of non-current assets; evaluation of the effectiveness of current assets; assessment of the effectiveness of costs for the evacuation of an industrial enterprise; assessment of the effectiveness of the restoration of the industrial enterprise in safe territories.

In the conditions of tertiary education’s modernization, the effective management’s importance of the personnel potential’s development of universities increases. One of the significant factors determining the success of management mechanisms in the tertiary education system is the satisfaction with the work of lecturers. The purpose of the study is to assess the level of satisfaction with the work of lecturers, to reveal the significance of its parameters in the management system of the tertiary education’s personnel potential. Based on empirical research data, the article analyzes the most important parameters of work at the university for lecturers and the realization level of the opportunities that work at the university provides. The segmentation author’s version of lecturers according to the level of job satisfaction is proposed, the use of which allows optimizing the process of making managerial decisions based on considering the characteristics of employees’ various segments. The work directions are highlighted on improving the management efficiency of the tertiary school’s personnel potential.

Economic crises affect modern organizations for different financial and epidemiological reasons. Sustainable development of the organization requires to a change the model of managerial decision-making. The purpose of the study is to identify the features of the crisis phenomena impact on the organization’s activities and to create a model of managerial decision-making that ensures adaptation to environmental challenges and sustainability of development. The authors use the analysis of open source content, systematization, tables; comparative, economic and morphological analysis. The authors analyze the impact of crises on the development of Russian organizations. The research shows that a crisis can have both negative and positive consequences for organizations. In order for an organization to benefit from the crisis, it is necessary to identify risks and weaknesses, assess emerging opportunities. A model of managerial decision-making in an organization under the conditions of the external uncertainty is proposed.

To effectively carry out its economic activity, the enterprise needs to quickly respond to internal and external environmental changes, carrying out a strategic analysis. The effectiveness of such an analysis largely depends on the accountant's qualifications as the subject of its implementation. The article's purpose is to critically evaluate information sources, stages, and methods of strategic analysis, strengthening its theoretical and methodical support with the growing functional capabilities of the accountant. It was determined that the object of strategic analysis of the management process is the enterprise as an open management system and the forms and types of its activities. Strategic analysis helps create a system of main indicators of the enterprise's long-term development. The main tasks, information sources and strategic analysis stages were revealed. The strategic analysis methods, which are within the competence of a professional accountant, were critically evaluated. The article discusses the relationship between the functions of accounting and strategic analysis, given that both processes are performed by an accountant using many methods and professional judgment. It was established that qualitative strategic analysis is the key to effective enterprise strategic management. It is confirmed by the fact that the management strategy needs information about the strategic position of the enterprise, which is provided by accounting. An organizational and methodical mechanism for conducting strategic analysis by accountants of enterprises with an optimal set of methods and information sources was proposed. Combining accounting tools with traditional methods of strategic analysis (SWOT and GAP analysis) ensures obtaining conclusions for forming/adjusting the enterprise's development strategy in conditions of dynamic changes in the external and internal environment. [ABSTRACT FROM AUTHOR]

The use of simulation in investment decisions with unpredictable depreciation of income is considered. Methods of risk management for investment projects are investigated. A classification of such risk management methods is outlined. Simulation of risk management for investment projects by the Monte Carlo method is described. A tool is proposed for risk management in investment projects: software such that a sample of all the indices of project effectiveness and sustainability may be derived from the modeling results. [ABSTRACT FROM AUTHOR]

The management decision performs three critical functions: guiding, organizing and motivating. It is obvious that the growth of the university’s potential largely depends on management processes and on the effectiveness of management decisions made in the activities of the staff of the educational organization. As practice shows in modern conditions, not many domestic leaders are familiar with the theory of development and adoption of managerial decisions. The study analyzes the main approaches to the process of making managerial decisions at the university. The expected results are related to the study of theoretical approaches and the determination of the possibility of using controlling tools. The study was conducted based on primary data that were collected through a questionnaire. The survey of respondents was conducted among the teaching staff at Almaty Management University. To solve the problem, the classic Pareto Chart tool and the modern Tree Diagram tool were used, which showed different results. In the course of the study, hypotheses were put forward, some of which needed practical confirmation. The results showed that there is no standard algorithm for the process of making managerial decisions in all universities in Kazakhstan. The resulting decision-making algorithm is not ideal and, with mass implementation, will lead to an increase in risks in the personnel management of educational organizations. However, the method of building control itself can be used by other universities since the scheme of primary and new controlling methods considered by the authors is quite flexible.

The epidemic of Covid-19 completely changed the economy and business life manner which affected the managers’ attitude as they had to adapt quickly to the new and unexpected challenges for which they didn’t have a guide to follow from previous experience. The research aim was to examine the transformation of leaders’ approach and mentality not just through their perspective, but also across the view of their colleagues. The results show that executives underwent a change not just in the aspect of their strategic thinking, but also in terms of personality characteristics. These significant alterations caused short- and long-term effects both on the company and employee sides.

The objective of the article lies in determining the place of information technologies in the process of making management decisions, as well as determining the current level of their implementation with the formation of forecasts for the near-term prospect. Methodology. The assessment of the level of information technology development has been carried out on the basis of Statista (2021) and Gagliodi (2020) data by applying deduction methods, graphical and comparative methods. Results. The analysis of statistical data has revealed that the growth rate of the use of information technology in management decision making has slowed down in 2020-2021. The data obtained show that the IT market is currently focused on the supply of devices and software for remote working. Services on supporting decision-making are used less often, although in the current unstable environment, they should be the ones to pull the focus of leaders onto themselves.

The article highlights the problem of occupational safety of a technological truck driver by improving the process of determining the level of occupational risk by studying the relationships between various external and internal hazards. A special algorithm is proposed, the main difference of which from the known ones is the procedure for analyzing and determining the causes of dangerous factors, for which it is proposed to use the "Decision-Making Trial and Evaluation" method (further - fuzzy Dematel). A cause-and-effect relationship has been established between dangerous factors that affect the work of a truck driver while driving a vehicle. [ABSTRACT FROM AUTHOR]

The main purpose of this article is to analyze and research the main tools of management accounting functioning, identify trends of their future development and optimize processes improving its information content for managers based on the changes that are taking place in the current conditions of martial law in Ukraine. The analysis of the features of economic processes was carried out using the principles of dialectics, which allowed to classify the effects of the crisis processes of the Ukrainian economy. The classification of the effects of the crisis processes of the Ukrainian economy associated with the introduction of martial law is carried out and their impact on the development of management accounting tools was shown. The main functions of management accounting, which characterize the depressive phenomena of the economy and have a direct impact on its functioning, are highlighted. Based on the highlighted functions, we have adjusted the objects and tasks facing management accounting during martial law. The conceptual anti-crisis model of management accounting was formed, its functional variability determines the set of objects of management accounting, which is mainly associated with the need to manage the parameters of strategic anti-crisis development of the economic entity, as well as monitoring and control of its detailed microenvironment under martial law. The results of the study have important practical value for managers of enterprises that are affected by crisis phenomena caused by rapid negative changes in the external environment. [ABSTRACT FROM AUTHOR]

The study aimed at establishing the close relationship between the creativity of managers and the time spent making managerial decisions at the enterprise level. A linear least squares regression model determined the coefficient of dependence of time spent on management decision-making and creativity. The research used a quantitative approach and a sociological survey of heads and managers of enterprises of various sizes and organizational and legal forms. The authors compiled models of the formation of creative management in the enterprise based on motivational factors and the process of forming management decisions on the basis of management creativity. In the study, and for the first time, a scale of the creativity level and a scale of managers' motivation were proposed. The results of conducted sociological research and the use of the regression model of the factors taken into account show that the average level of creativity of managers involved in decision-making and their motivation coefficient has the greatest Influence on the time spent on managerial decisions. The research has theoretical and practical significance, and managers can use its results in practice to save time and improve the efficiency of management decision-making and staff motivation. [ABSTRACT FROM AUTHOR]

Based on empirical research, the article aims to study the impact of new management tools on cultural services in Kazakh museums in the COVID-19 pandemic. An ecosystem development model of cultural services management in Kazakh museums was developed in the research. The model is based on the conceptual hypothesis of the development of cultural ecosystem services. According to the research carried out in 2020, 62762 tours were carried out in Kazakh museums, and 6972 lectures were presented for listeners. The total number of visitors was 2351.3 thousand people, of which children – 877.2 thousand people or 37.3%. The number of lectures, exhibitions, and tours in museums amounted to 49.8%, 49.1%, and 34.6%, respectively, in relation to 2019. Besides, the number of digitized exhibits amounted to 107.2%, in relation to 2019, and the indicators of providing museums with information and communication technologies (ICTs) also increased. This study proposes new management tools and approaches in the post-pandemic era to increase social efficiency and accessibility of cultural services provided by museums in various regions of Kazakhstan.

Today, the issue related to the process of evacuation of an industrial enterprise and resumption of work in safe territories is extremely relevant. Its relevance is due to the complexity of the process, which requires operational management decisions on the one hand and the evaluation of the effectiveness of this process in order to determine the financial status and continuity of the enterprise in a strategic dimension on the other hand. The article proves that the formation of a high-quality information product to ensure decision-making by stakeholders is an important component of the aforementioned. Implementation of the above is possible only through the formation of an internal reporting system. A set of accounting information about the state and changes in the company’s assets and liabilities allows taking reasonable management decisions. In the conditions of the market economy of Ukraine, the work of accounting personnel of enterprises is filled with new content. This determines the need to expand the internal reporting system of the industrial enterprise in the context of reflecting the consequences of hostilities and the occupation of state territories and the processes of evacuation and the start-up of the enterprise’s work in safe territories. Accordingly, research on the development of internal reporting on evacuation processes of industrial enterprises is being updated.

Regenerative medicine (hereinafter – RM) is a rapidly developing area of biomedicine. The main tools of RM are cell therapy, gene therapy and tissue engineering. Like any innovative direction, RM on the way of development will have to overcome such barriers as lack of funding, underdevelopment of infrastructure, unpreparedness of the market and consumers for products and services with unknown characteristics, etc. The relevance of the article lies in the absence among scientific publications of works on finding successful examples of promoting products and services of the RM, which is extremely important for learning from experience and effective development of this area. The purpose of the article is to study the successful experience of the development strategy of biomedical companies promoting products and services of the RM. The choice of companies for analysis and strategy development is extremely limited. Therefore, to study the positive experience, two subsidiaries of one large holding PJSC “ISCH” were selected. The holding includes NextGen LLC, which promotes the gene therapy drug Neovasculgen, and Vitacel LLC, which provides the SPRS cell therapy service. Since the consolidated statements of the entire holding cannot be used to analyze the enterprises included in it, the calculations were carried out according to the financial statements posted in the Spark-interfax system. Consolidated annual reports of PJSC “HSCI” and accounting reports of an independent audit company were used to study the development strategy, development plans, analysis of the competitive environment, risk assessment and conclusions of the holding’s management on the results achieved. To describe the company’s financial status, standard groups of indicators characterizing financial results, profitability, business activity, financial stability and liquidity were used. The analysis made it possible to identify important elements of the company’s successful development in the field of RM. The scientific novelty of the study lies in a detailed analysis of a successful strategy, highlighting the key success factors specific to the direction of the RM and comparing them with changes in financial statements. The resulting hybrid strategy can be used by start-up companies as a development guide. The author will continue to search for new examples of successful development of companies in this area, and will also monitor newly emerging companies for the purpose of comparison. The article may be useful to students of faculties of innovation management, medical faculties, employees of scientific laboratories involved in the development of RM products, as well as specialists from technology transfer centers.

Rome municipality publishes geo-referenced vehicle accidents reports and detailed road traffic counters that, in conjunction with Open Street Map roads details, enable deep analyses of the tragic phenomenon. This study focuses on the full year 2021, during which a total of 62,081 vehicles casualties were registered by Rome traffic authorities. The broad Rome territory, overcoming a bunch of Italian chief towns, the wide and capillary set of arteries and the municipality roads extension greater with respect to many European capitals, enhance the statistical relevance of the analyzed data. Artificial intelligence method takes into account three potential accidents predictors as the level of road traffic, the event timing, and the driving complexity of the different zones. The proposed method has the capability of linking time/traffic/complexity indexes of a specific zone of a city with the accident riskiness, moreover, is applicable to whatever urban complex scenario and takes care of the result format in order to facilitate road safety decision makers in smoothing the tragic sequence of accidents. Further possible improvements directions are discussed.

Reliable financial information, which is usually derived from quantitative research, is crucial for management decision-making. However, in order to apply this result appropriately in the management decision-making process, it is important to be able to explain, interpret, and compare it against the established criteria. Therefore, it is appropriate to establish a financial information system within the company and build a suitable pool of information. This article explores the requirements for financial information, the process of establishing the financial information system, the primary indicators of the financial information pool, and the criteria for evaluating them in the context of management decisions. The analysis of the scientific literature has led to identification of six requirements for the quality of financial information and four dimensions of financial information. The interaction among these aspects provides the prerequisites for developing high-quality financial information system. It was also observed that, in order to develop a financial information system, a company must accumulate an appropriate pool of information, prepare its own individual set of indicators, and establish their indicative values. Furthermore, it was noted that different indicators are used at each level of management within the financial information pool.

The article aims to develop theoretical and methodical principles for evaluating the management system's effectiveness based on integrated reporting. A comprehensive approach to assessing the management of the efficiency of agricultural enterprises based on integrated reporting was proposed. It was determined that integrated reporting becomes a motivating factor in forming an information base focused on management requests to justify and make management decisions. The system of key indicators of the evaluation of the management of efficiency of the agricultural enterprises' activity was considered. In particular, these are the following indicators: the indicator of the growth of market value; evaluation of the efficiency of the managed subsystem; profitability of production capital of an agricultural enterprise; expected damage assessment indicator; evaluation of the impact of strategic change; enterprise profit; the value of the production potential of agricultural land in rural areas of the respective administrative-territorial entities which should be defined as the total rental income for certain types of agricultural land. A holistic model for evaluating the efficiency of the agricultural enterprises' activity based on integrated reporting data was proposed. Using this model based on the analysis of the system of key performance indicators will bring the management process of agricultural enterprises to a new level, which will provide management with a means of monitoring the main business activities. As a result, there will be an opportunity to identify weaknesses and strengths of the management system using financial and non-financial indicators following the information of the integrated report. A matrix of expected results from introducing a mechanism for evaluating the management system's effectiveness based on integrated reporting was developed.

Nowadays, information as a product of accounting should reflect more complex, global and rapidly changing business processes, ensuring the ability of management to respond to the challenges of economic life adequately. However, practice shows that the accounting system of enterprises often does not form the information adequate to modern conditions, which leads to its inconsistency with the needs of users and the loss of their confidence in the institute of accounting. Therefore, there is a need to implement effective control over the completeness and accuracy of accounting data. The purpose of the article is to reveal the methodical approach to determining the quality of accounting data by using the tools of the internal audit system, as well as to substantiate the relationship of thematic areas of internal audit with the relevant accounting registers. The algorithm of the internal audit of accounting data was given. The information sources were systematized for each group of objects of accounting (cash and cash documents, long-term and short-term loans, settlements, long-term and current liabilities, non-current assets and financial investments, expenses, income, equity and collateral). Auditing procedures were recommended, which should be selected and applied according to the characteristics of the audited objects and the technology of their accounting. Consistent adherence to the proposed methodical approach to the choice of analytical procedures of internal audit will ensure high-quality accounting data and financial statements. In addition, the level of their informativeness for making management decisions by external and internal users will increase.

This study aims to identify the role of accounting information in managerial decision-making in general joint-stock companies in Iraqi Kurdistan. To fulfil this study's objectives and answer its questions, the researcher investigated previous literature related to the subject of the study. Through this literature, the researcher was able to get secondary data that constituted the study's conceptual framework. As for the practical framework, the researcher used a questionnaire designed for this purpose. In addition, the researcher used the descriptive-analytical method, conducted the needed statistical analysis, and tested the study hypotheses. As a result, a quantitative research method has been applied, and the results of the statistical analysis confirmed that the contribution to making an administrative decision is necessary for rationalizing and enhancing decision–making and ensuring its effectiveness by 91.5%, which is a substantial percentage—reports based on accounting information.

The article is devoted to the formation of a methodological approach to management decisions by insurance companies in conditions of uncertainty. It was noted that in an unstable external environment, uncertainty is a characteristic feature of the process of economic activity of the insurer, so managers feel the urgent need to make rational decisions in conditions of uncertainty. As a result of the research, it was determined the correspondence of management decision-making models and states of uncertainty, which change consistently under the influence of incoming information. The methodology of making managerial decisions by insurance companies in conditions of uncertainty on the basis of building a matrix of decisions, a set of principles of dominance and methods aimed at solving management problems was substantiated. The use of the decision matrix, as noted by the author, involves establishing a link between alternatives and results in the financial environment of insurance companies and structurally corresponds to the awareness of the person making managerial decisions about the possibility of different environmental conditions. The stages of making a managerial decision in conditions of uncertainty were developed and the algorithm of consecutive actions by managers of insurance companies was determined. Based on the financial and investment work of insurance companies, as one of the most dependent on environmental conditions, the operation of the algorithm in practice was shown. The practical application of the proposed methodological approach will create opportunities for rational decision-making by managers of insurance companies in conditions of uncertainty.

The increased speed of global change and associated high severity disturbances, in conjunction with the increasing suite of societal expectations on forests, suggest that the timeliness of interventions to encourage the adaptive capacity of ecosystems and to reduce negative impacts in regards to provision of ecosystem services is increasingly relevant. To address this issue, we expand the concept of lag time as used in ecological discussions into a forest management context. In this context, lag times have earlier starting and later ending points and can be separated into different components. These components include the delay till detection, decision making, and implementation, followed by ecological lag time and the time till ecosystem services are provided at acceptable levels. The first three components are influenced by the availability of information, the lack of which can extend lag times. Also, the lengths of components are not simply additive but they interact. For example, treatment preparation due to a quicker detection can lead to shorter decision and implementation lag times. We highlight the benefits of addressing the various components of lag time in forestry operations. Especially when considering adaptive capacity in times of global change, our analysis suggests that all aspects of the forestry sector are challenged to consider how to optimize lag times. Last, we propose that such issues need to be considered with any management action and are especially relevant in discussions whether the best strategy after disturbances or in the light of global change is to adopt a passive approach and let natural ecosystem processes play out on their own or whether active management is better suited to ensure a more rapid and fitting ecosystem response to facilitate the continued provision of ecosystem services. [ABSTRACT FROM AUTHOR]

BACKGROUND: As on March 12, 2020, the WHO declared COVID-19 as a global pandemic. Its rapid spread has posed major challenges to the management of health-care systems. Patients with hematological disorders, being immunocompromised in more ways than one, face a lot of challenges. Most of these patients require frequent visits to health-care facilities for transfusion support, infusions, surveillance, and follow-ups, which increase the risk of exposure and hence infection with severe acute respiratory syndrome coronavirus 2. AIM: We assessed the impact of the pandemic on the decisions of hematologists in Saudi Arabia. Method: An online survey was done through questionnaires, to understand the decisions and course of clinical treatments taken. 45 hematologist answered 20-questions structured questionnaires through online link. RESULTS: The majority of hematologist have used virtual clinics in managing patients and have delayed or canceled well visits. Although some hematologist delayed treatment in stable patients like autologous stem cell transplantation for myeloma patients, the majority did not delay induction or consolidation therapies for patients with leukemia with curative intent plans. CONCLUSION: The crisis brought along with it challenges and opportunities to improve patient care through research and clinical practice. Telemedicine was sought for supporting outpatients. Malignancies were taken care of, with due precautions. Observations of decisions of hematologists resulted in the patients still being closely followed up and urgent treatments being attended to. The hematologists expressed satisfaction with the use of telemedicine. Online consultations and monitoring of patients could probably be taken as an alternative resource in such situations. [ABSTRACT FROM AUTHOR]

Purpose. When assessing occupational risks (OR) of professional activities of employees of the motor transport company (MTC), there is often a problem to determine the probability of a hazardous event and the severity of its consequences under the influence of various cognitive biases. Therefore, there arises an urgent issue of taking into account the cognitive biases and their influence on the assessment of PR. This is achieved by studying the impact of awareness and worldview of employees on the assessment of PR and developing recommendations for reducing cognitive bias in determining the likelihood of a hazardous event. Methodology. The study involved 87 employees of the motor transport company of different ages, experience and level of education, who were interviewed on a specially designed checklist which provides for the ranking of harmful factors that affect the employee when performaning production tasks, taking into account the impact of five cognitive biases on the value the probability of a hazardous event. Findings. According to the results of the study, it can be concluded that motor transport company workers with significant professional experience were most concerned about the intensity and pace of work, as well as the number of repetitive movements, which significantly affected the level of safety when performaning production tasks. Less experienced workers highlighted the intensity of work, the pace of work and the monotony of work and from the point of view of males, the greatest concern was the intensity and monotony of work, in contrast to females who are concerned about the pace of work and uncomfortable posture. It is determined that employees perceive occupational risk more optimistically if they understand that it is controlled. There has also been a deteriorating trend due to a lack of time to conduct a proper analysis of the impact of harmful factors on workers’ health. Originality. Relationship is established between cognitive biases that occur in employees during the assessment of OR with the determination of the probability of a hazardous situation, which increases the probability of errors from 10 to 20 % during professional activities. Practical value. Recommendations are developed to reduce the impact of subjective assessment on the magnitude of PR, which is based on increasing the number of participants with different worldviews, experience, education. [ABSTRACT FROM AUTHOR]

The introduction of computer systems for management, advertising, distribution and communications are contributing to the general changes in the tourism industry. On the one hand, their entry is related to the lowering of the costs of offering and selling tourist products and services, and on the other hand, transactions between people and organizations are carried out through them, regardless of the distance. The increased turnover of information and communication technologies has a drastic impact on market processes and structures of demand and supply in all tourism sectors. More and more tourist services are offered on the so-called electronic market, and more and more destinations have web pages, social network profiles, etc., from which the potential visitor could inform himself, plan, book and purchase a particular Tourist service. Electronic commerce is based on the fusion of information and communication technologies with business, marketing and sales, as the media used for communication and interaction is the global network (Internet), corporate and local networks around the world.[7] In general, e-commerce in tourism consists of business transactions that are implemented through telecommunication systems - the Internet. And tourism is a classic example of how the electronic marketplace can change the structure of an industry. The purpose of this article is to examine the contemporary challenges in the activity of tourist operators in the conditions of a turbulent market. For the purpose thus set, the following tasks have found their solution: the characteristics of the electronic market have been examined, the main problems have been identified, and possible solutions have been given. In conclusion, the need for management solutions guaranteeing the adaptation of the activity of tour operators, taking into account the dynamic changes of our time, is substantiated. [ABSTRACT FROM AUTHOR]