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This article explores the issues related to the accounting treatment of government grants by nonprofit organizations. The study identifies key problematic aspects in recognizing revenue from government grants by non-profit organizations. The authors investigate the challenges associated with the accounting of operations involving government grants and earmarked receipts in the practices of non-profit organizations in Ukraine. Additionally, the article highlights the peculiarities of accounting for passive incomes in the records of non-profit organizations. Furthermore, the research presents a comparative analysis of the national accounting practices for grants and passive incomes in Ukraine and several foreign countries. The examination of accounting and tax legislation in foreign countries forms the basis for developing a methodology for reflecting the operations related to revenues of nonprofit organizations, considering both earmarked receipts and incomes arising from economic activities or passive sources. The research results provide recommendations regarding the accounting treatment and recognition of revenues from grants, earmarked receipts, and passive incomes. The study argues against the applicability of treating passive incomes as earmarked financing and proposes two models for recognizing such incomes based on the tax regulation of non-profit organizations in the country. Specifically, a distinction is made between models for non-profit organizations that are subject to income tax and those that are exempt from it. The authors propose an accounting ledger model for recording transactions related to receipts from the government and other private sources. Additionally, the study offers recommendations for adapting the provisions of IAS 20 «Accounting for Government Grants and Disclosure of Government Assistance» for the accounting of government grants and earmarked receipts by non-profit organizations. The research results illuminate two models for recognizing revenues from asset-related grants, taking into account the specific utilization of such assets in the activities of non-profit organizations.

The article is aimed at studying and substantiating information and communication links and managing them in an organization, i. e. systematizing the entire communication space relating to enterprise management and promotion of goods and services. The article describes the meaning, value and place of information and communication management of organization as a process of making managerial decisions and promoting goods and services. As a result of all relevant research, the article forms a mechanism of information and communication management of organization, which allows to effectively manage information resources and communication processes at enterprise, which, in turn, provides improvement of productivity, efficiency, and competitiveness. The systematization of the classification of communications, which is presented in the article, depending on the type, environment of application and characterization of each of them, allows more effective use of all information and communication processes for the formation of a general organizational mechanism of communication links. The authors, after a thorough study of domestic and foreign opinions of scholars on information and communication management, provide their own vision of this category as an area of activity that studies, develops and implements strategies, methods and technologies for effective management of information resources and communication processes in an organization or enterprise. For formation of the mechanism of information and communication management, the article identifies the main aspects of formation of communication space of enterprise, namely: collection and processing of information; providing access to information and information security; communications management; information technology management; analysis and implementation of the latest solutions. Improving the information and communication management in enterprises can play an important role in improving the efficiency and productivity of the organization. Therefore, the article considers the main processes that will improve information and communication management at enterprises.

The article is devoted to the issues of comparative analysis of foreign practice of training specialists in the field of social work. The leading countries of the world, namely: the countries of Western Europe, the United States of America, Australia are chosen as subjects. Attention is focused on the importance of research of foreign experience in order to develop the best domestic practice of training specialists in social work at higher education institutions of our country. It has been found that the history of the profession “social worker” in the developed world is more than a century long. The nature of the appearance of the first practical aspects of European training of specialists in social work in charitable agencies is determined. The chronology of the transformation of these agencies into modern educational institutions for the professional training of social workers with the subsequent emergence of university social education is represented. The results of the study by the International Association of Social Workers in 1950, which determined the quality of education of social workers around the world, are presented. There are three main models of social education, typical of foreign countries at the turn of the 50s of the twentieth century, namely: basic education, higher education and independent education. The characteristic of the formed models is given. The common and distinctive features of modern professional training of specialists in social work in the developed countries of the world are determined. The main approaches to the acquisition of educational specialization by social work specialists in different countries of the world have been formed, namely: branch, methodical and complex ones. The peculiarities of these approaches are described. Emphasis is placed on the expediency of training specialists in social work from the standpoint of universality of their future professional activity. They must maintain their universality and interchangeability in all areas within the acquired profession, and when changing the field of activity – not to lose their competence. It is determined that the training of social workers should include among the main educational professional competencies the competencies related to the formation of mobile and adaptive qualities that allow the specialist to easily adapt to different areas of social work, transferring their skills to a new field. The institutional support of training of specialists in social work in the developed countries of the world is investigated. It was found that some specialists receive social education within specialized vocational schools, and others – within the university education. The peculiarities of individual countries in the construction of the institutional system of training of specialists in social work are determined. The main features of institutional training of social work specialists in some European countries are described. The importance of unity and optimality of combination of theoretical and practical training of social work specialists is emphasized. The main directions of improving the training of specialists in social work have been formed, which can be applied in the domestic practice of training relevant specialists.

The article analyses main modern approaches to measurement of the index of human development at the world level by the UN Development Programme and at the national level in Ukraine. It identifies main components and stages of formation of national methods of measurement of the index of regional human development and also advantages of its renovated modern variant against the background of fighting poverty, analyses key directions of human development, which reflect main possibilities in ensuring the process of life, generalises the “living standard” category definition by works of domestic and foreign scientists, analyses dynamics of indicators of the index of human development of Ukraine for the period 2007 – 2012 and explains main reasons of drop of ratings of Ukraine in the world and conducts comparative analysis of tendencies of changes of the index of human development of Ukrainian regions in recent years.