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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 phenolic compounds in the leaves of 12 species of birch trees of the subgenera Neurobetula, Betulenta, and Betula were biochemically profiled using HPTLC. The duration of the vegetation period was found to be significantly related to the content of total phenols (r = 0.74) and flavonoids in leaves (r = 0.65). The correlations for Neurobetula plants were 0.86 and 0.91, respectively. The relationship between the duration of the growing season and the concentration of phenolic compounds in Betula plants was inverse (r =-0.84). A cluster analysis of phytochemical profiles revealed that the studied birch species form groups that coincide with the subgenera proposed by De Jong due to an affinity with the qualitative composition of phenolic compounds. A multiple correlation analysis confirmed the relationship between the qualitative composition of phenolic compounds and the morphological characteristics of the leaves. The results of phytochemical profiling revealed that the qualitative composition of polyphenols in the leaves of 12 birch species is quite specific, allowing the use of individual compounds as additional differential biochemical characters in identifying species and hybrids and studying their potential role in plant adaptation to habitat conditions. Key words: Betula, chemosystematics, introduction, flavonoids, tannins, 1. Introduction The plants of the genus Betula L. play an important role in the flora of the temperate forest zone, as well as the boreal and sub-arctic zones (Furlow [...]

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.

Aims. The main aim of the research is to develop a preliminary offer of special medical tours to Thailand for the citizens of Russian Federation; to evaluate the limits of demand for Thai national medical tour-product in Russia, the potential key features of promotion and sales of Thai medical tours in Russia under the current economic conditions. Introduction. The relevance of the study is due to the fact that more than 50 countries of the world see the provision of medical services to international patients as the top-priority area of their national development. Leading approach to the study of this problem is the comparative method that has afforded revealing peculiarities of promoting Thai medical tours and potential sales to foreign patients. Results. The paper identifies the role of medical services in the process of Thai national tourist product differentiation and describes some of the special medical tours in Thailand specifically designed for overseas markets. The authors also evaluate the limit of demand for the national medical tour product of Thailand. Inerpretation. The authors emphasized the importance of promoting an excellent and high-tech service in promoting the Thai wellness product. The article also suggests checking the economic and marketing effectiveness of the business model of a sanatorium in Thailand. This model will be somewhat more expensive than a traditional hotel, but, unlike a hotel, it will have a number of strong competitive advantages in terms of Russian sales and will be able to actively earn additional services. The materials of the paper imply the practical significance for the university teachers of the economic specializations.

Species composition, distribution, and trophic relationships of bumblebees are studied in six types of urban habitat: urban parks, botanical gardens, least-disturbed areas within the city, residential areas, and roadsides. Twenty bumblebee species are recorded in the present study. The species composition of bumblebees has changed from 1933 to 2017. Rare species have disappeared from the city—Bombus fragrans, B. cullumanus, and B. jonellus. The core of urban bumblebee communities consists of ecologically plastic species, most of which belong to the functional morphoecological “short-tongued” group (83%). The more specialized “medium-tongued” and “long-tongued” species are less diverse. Their populations make up 14% and 3% of the total bumblebee population. Five most common species, B. lucorum, B. terrestris, B. lapidarius, B. pascuorum, and B. hypnorum, are found at locations of the most noted categories of habitats. One of the main factors affecting the diversity of morphoecological groups of bumblebees in urban conditions is the state of floral resources. The bumblebees are observed feeding on more than 60 plant species of the families Asteraceae, Fabaceae, Lamiaceae, Rosaceae, and Salicaceae in urban environment; however, the insects favored plants of 30 species. The ornamental, ruderal, and some invasive species of plants are significant in bumblebees’ feeding in urban conditions. The resources for bumblebee feeding and sustainable density of nesting sites are rich in quality and quantity only at a few of model urban sites. At these territories, the highest species diversity of bumblebee is recorded, including rare, protected, and vulnerable species. The ecological potential of other studied urban sites is enough to sustain the most ecologically plastic bumblebee species.

The article deals with some aspects of the process of forming the future computer science bachelor's graphic competency at the stage of user's interface prototyping in the course of software development. The modern situation has been studied and the urgency of the stage of user's interface prototyping as a mediator in the man-machine coordination during the process of software development is proved. The Conceptual set in the sphere of prototyping is examined, namely — the concepts of wireframe, prototype and mockup. The factors of projects successfulness, the problems in the coordination of the project participants and the methods of their overcoming are being considered. The comparison of the essence and the analysis and the main methods of prototyping and correlating their value during the software development are given. The comparative analysis of the software and on-line resources for prototyping according to the detalization degree and taking into account the basic characteristics of a means, types and stages of prototyping, portability and using the means is carried out. The necessary base of knowledge, skills and knacks, forming during the study of such disciplines as “Computer Graphics” and “The Essential of Computer Design”, as well as essentials of composition, colour theory, ergonomics and typography is determined. The necessity of both the student's mastering an amount of theoretical knowledge and its successful using in his practical activity is stressed. The results of the research can be a substratum for improving the content of the educational and methodical complex in the discipline “Software Projecting” for computer science bachelors by means of introducing the teaching of prototyping from the low-fidelity to high fidelity detalization. The influence of user's interface prototyping on the formation of the future computer science bachelor's professional qualities is determined.

The article is devoted to some aspects of the formation of future bachelor's graphic competence in computer sciences while teaching the fundamentals for working with three-dimensional modelling means. The analysis, classification and systematization of three-dimensional modelling means are given. The aim of research consists in investigating the set of instruments and classification of three-dimensional modelling means and correlation of skills, which are being formed, concerning inquired ones at the labour market in order to use them further in the process of forming graphic competence during training future bachelors in computer sciences. The peculiarities of the process of forming future bachelor's graphic competence in computer sciences by means of revealing, analyzing and systematizing three-dimensional modelling means and types of three-dimensional graphics at present stage of the development of informational technologies are traced a line round. The result of the research is a soft-ware choice in three-dimensional modelling for the process of training future bachelors in computer sciences.

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.

As the coronavirus disease 2019 (COVID-19) pandemic rages on, it is important to explore new evolution-resistant vaccine antigens and new vaccine platforms that can produce readily scalable, inexpensive vaccines with easier storage and transport. We report here a synthetic biology-based vaccine platform that employs an expression vector with an inducible gram-negative autotransporter to express vaccine antigens on the surface of genome-reduced bacteria to enhance interaction of vaccine antigen with the immune system. As a proof-of-principle, we utilized genome-reduced Escherichia coli to express SARS-CoV-2 and porcine epidemic diarrhea virus (PEDV) fusion peptide (FP) on the cell surface, and evaluated their use as killed whole-cell vaccines. The FP sequence is highly conserved across coronaviruses; the six FP core amino acid residues, along with the four adjacent residues upstream and the three residues downstream from the core, are identical between SARS-CoV-2 and PEDV. We tested the efficacy of PEDV FP and SARS-CoV-2 FP vaccines in a PEDV challenge pig model. We demonstrated that both vaccines induced potent anamnestic responses upon virus challenge, potentiated interferon-γ responses, reduced viral RNA loads in jejunum tissue, and provided significant protection against clinical disease. However, neither vaccines elicited sterilizing immunity. Since SARS-CoV-2 FP and PEDV FP vaccines provided similar clinical protection, the coronavirus FP could be a target for a broadly protective vaccine using any platform. Importantly, the genome-reduced bacterial surface-expressed vaccine platform, when using a vaccine-appropriate bacterial vector, has potential utility as an inexpensive, readily manufactured, and rapid vaccine platform for other pathogens. [ABSTRACT FROM AUTHOR]

Species composition, distribution, and trophic relationships of bumblebees are studied in six types of urban habitat: urban parks, botanical gardens, least-disturbed areas within the city, residential areas, and roadsides. Twenty bumblebee species are recorded in the present study. The species composition of bumblebees has changed from 1933 to 2017. Rare species have disappeared from the city—Bombus fragrans, B. cullumanus, and B. jonellus. The core of urban bumblebee communities consists of ecologically plastic species, most of which belong to the functional morphoecological "short-tongued" group (83%). The more specialized "medium-tongued" and "long-tongued" species are less diverse. Their populations make up 14% and 3% of the total bumblebee population. Five most common species, B. lucorum, B. terrestris, B. lapidarius, B. pascuorum, and B. hypnorum, are found at locations of the most noted categories of habitats. One of the main factors affecting the diversity of morphoecological groups of bumblebees in urban conditions is the state of floral resources. The bumblebees are observed feeding on more than 60 plant species of the families Asteraceae, Fabaceae, Lamiaceae, Rosaceae, and Salicaceae in urban environment; however, the insects favored plants of 30 species. The ornamental, ruderal, and some invasive species of plants are significant in bumblebees' feeding in urban conditions. The resources for bumblebee feeding and sustainable density of nesting sites are rich in quality and quantity only at a few of model urban sites. At these territories, the highest species diversity of bumblebee is recorded, including rare, protected, and vulnerable species. The ecological potential of other studied urban sites is enough to sustain the most ecologically plastic bumblebee species. [ABSTRACT FROM AUTHOR]

Aims. The main aim of the research is to develop a preliminary offer of special medical tours to Thailand for the citizens of Russian Federation; to evaluate the limits of demand for Thai national medical tour-product in Russia, the potential key features of promotion and sales of Thai medical tours in Russia under the current economic conditions. Introduction. The relevance of the study is due to the fact that more than 50 countries of the world see the provision of medical services to international patients as the top-priority area of their national development. Leading approach to the study of this problem is the comparative method that has afforded revealing peculiarities of promoting Thai medical tours and potential sales to foreign patients. Results. The paper identifies the role of medical services in the process of Thai national tourist product differentiation and describes some of the special medical tours in Thailand specifically designed for overseas markets. The authors also evaluate the limit of demand for the national medical tour product of Thailand. Inerpretation. The authors emphasized the importance of promoting an excellent and high-tech service in promoting the Thai wellness product. The article also suggests checking the economic and marketing effectiveness of the business model of a sanatorium in Thailand. This model will be somewhat more expensive than a traditional hotel, but, unlike a hotel, it will have a number of strong competitive advantages in terms of Russian sales and will be able to actively earn additional services. The materials of the paper imply the practical significance for the university teachers of the economic specializations. [ABSTRACT FROM AUTHOR]