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The article analyzes the effectiveness of financial management of the development of territorial communities in terms of assessing their investment potential. The problems and directions of solving the tasks are given, which is indicated in the "Concept of reforming local self-government and territorial organization of power". The state of the revenue side of local budgets in Ukraine as a whole and, in particular, in the Odesa region is analyzed. Sources of income and trends in the structure of funding for the period 2018-2021 are considered. [ABSTRACT FROM AUTHOR]

The analysis of studies of the microwave technologies influence on the evaporation process is carried out. The main advantages of using electromagnetic action on raw materials during evaporation along with traditional technologies for concentrating food solutions are highlighted. One of the main disadvantages of the existing research stands of evaporators with electromagnetic energy supply, namely the frequency of action, is highlighted. The main problems that hinder the organization of the evaporation process in a continuous mode under conditions of volumetric energy and vacuum supply are determined. Based on the analysis of these problems, a design of a microwave vacuum-evaporation module has been proposed, which makes it possible to ensure continuous operation without breaking the tightness of the system and in the absence of microwave field leakage during the entire concentration process. The main task of this work was to conduct experimental studies of the developed module in continuous operation. The experiments were carried out using a sugar solution as an example. The concentrations of the incoming feedstock and the finished product discharged throughout the entire process were 30°brix and 40-42°brix, respectively. The pressure in the system during the tests of the module remained unchanged and was within 0.01 MPa. Based on the results of experimental studies, it can be argued about the operability of the considered design of a microwave vacuum-evaporation module of continuous operation and about the possibility of designing and implementing its semi-industrial sample. By using the method of assembling such modules, it is possible to design a multistage evaporator unit, which in turn makes it possible to obtain a finished product of any final concentration of dry substances without loss of quality. In addition, this design is quite easy to maintain due to the independence of each module. [ABSTRACT FROM AUTHOR]

The article examines the features and problematic aspects of the formation of the accounting policy of the budgetary institution. The definition of the term «accounting policy of the budgetary institution» is formed. The normative-legal regulation of the accounting policy of the budgetary institution according to three levels of regulation is considered: legislative, normative-methodical, local. The main tasks and principles that must be taken into account when forming the accounting policy of a budgetary institution are highlighted. The elements of accounting policy are defined and their characteristics are given. Contradictory and problematic issues that arise during the process of developing accounting policies are identified. The influence of accounting policy on the activities of the budget institution and the need for its detailed formation, as well as practical application during business activities. Prospects for further development during the study of problematic aspects of the formation of accounting policies of the budgetary institution are identified. [ABSTRACT FROM AUTHOR]

The analysis of tourism development in Ukraine has been carried out and the main environmental factors affecting the formation of tourism business systems have been identified. The feasibility of developing such systems using a value-based approach has been substantiated. The essence and principles of the value-oriented approach to management have been examined and its key tasks have been identified in the context of the component of the consumer value of tourism products for different target markets. It has been argued that to reduce the risks of ineffective partnerships, it is necessary to expand the functional tasks of marketing in the field of partnership management. Based on the concept of maximizing the consumer value of the grocery basket and minimizing the risks of ineffective partnership, the main areas of marketing interaction of partners have been identified in the context of competitive strategies of the tourism business system. [ABSTRACT FROM AUTHOR]

The article presents the problematic issues of tax stimulation of the innovation process in the conditions of formation and further diversification of the innovation economy. The content and main directions of the diversification of the innovation economy are disclosed. Its influence on tax changes and tax incentives is justified. The logical connection of the chain “state regulation of the economy – state regulation of innovative development of the economy – tax regulation of the innovation process – complex tax incentives for innovation and development” is substantiated. [ABSTRACT FROM AUTHOR]

The article presents problematic issues of integration of social responsibility of business into the strategy of management of a domestic enterprise. The goals, tasks and tools, ways, mechanism, principles, levels of responsibility and expected results of integration are highlighted. The typology of the directions of the integration of the interrelationships of social responsibility with strategic management. The recommended instruments over of social responsibility are brought. In the national economic science, there is still no common position on the problem issues of integrating social responsibility of the business into the strategy of management of the domestic enterprise regarding: goals, tasks and tools, ways, mechanism, principles, levels of responsibility and expected results of integration. The purpose of the article is to develop the theoretical basis for solving the mentioned issues of integration of the mechanism of social responsibility into the strategy of enterprises. It continues and popularizes research done with and under the direction of the author. The system-logical approach is proposed, according to which integration of the mechanism of social responsibility into the management strategy of the enterprise is a longterm multistage process of developing a set of key elements and their coordination with the key elements of the enterprise strategy. Integration has economic and social results, it is process-oriented. Integration of social responsibility will enable the company: to create a positive image; Improve business reputation; Create a stable business environment; Reduce non-financial risks; Increase investment attractiveness; Accelerate the capitalization of the enterprise in the long run. The considered ways and approaches to integration of the mechanism of social responsibility into the strategy of enterprise management allow the latter to develop and document a strategy aimed at achieving and economic results, and long-term social and responsible interaction with the external environment. [ABSTRACT FROM AUTHOR]