Search

Armed aggression in Ukraine emphasized the relevance of wartime damage valuation for both public and private sectors. Stakeholders from private sector are interested in damage valuation for the purposes of claiming for compensation in courts and presenting the information about revaluation and Impairment of assets in financial statements. Damage valuation for compensatory purposes poses a lot of uncertainty because requires development of relevant methodological framework as well as lacks practical cases on national grounds for application of damage valuation. Critical analysis of the methodological framework for wartime damages valuation indicates a number of shortcomings such as nor clear definition of the concept of “damage” and its link to actual losses and loss of profit, failure to account for economic obsolescence when estimating actual losses, lack of application of income and market approaches toward estimation of actual losses, rule-based approach toward calculation of lost profits, etc. By relying on international experiences of valuation for compensations’ claiming in courts, tribunals, arbitrages the author proposed a set proposals that might serve as potential solutions for existing methodological issues.

The article reveals the main content of the distance form of obtaining education. It was found that it involves access to the Internet, the availability of technical means, such as a computer, tablet or smartphone for the participants of the educational process. In addition, teachers must possess distance learning technologies, which represent a complex of educational technologies, including psychological-pedagogical and information-communication technologies. After all, the issues of the development of distance education remain relevant even in such a difficult period that Ukraine is currently experiencing. It was found that distance learning in the conditions of martial law should be aimed at students who are forced to temporarily or permanently live outside their place of residence, or even outside the state. It was determined that the idea of introducing distance learning is not new. The nearly two-century history of distance education can be divided into four periods, from mail-order learning in the late nineteenth century to today’s high-throughput computer-based learning. An analysis of scientific sources has been carried out, which shows that the conceptual foundations for the development of distance forms of education have been sufficiently developed in Ukraine. Thus, the works of domestic scientists highlight the problems of implementing the educational process in unfavorable conditions and conclude that the strategy for the distance vector in education should be supported at the state level. In their research, foreign scientists note that distance learning must be carefully planned, prepared and organized in advance. The peculiarities of the introduction of distance learning in the countries of the world in the conditions of the pandemic are considered. It was determined that higher education institutions around the world have a common goal - to provide a high level of education in extraordinary circumstances, while maintaining the highest academic standards. Distance learning in all considered institutions is widely used during unusual circumstances, develops the arsenal of technical means and the infrastructure of learning management systems, expands technical capabilities and becomes an integral part of modern education. It was concluded that on the basis of the world experience in the development of distance forms of education, it is possible to establish directions for the further development of the latest pedagogical technologies, which will remain useful even after the end of hostilities.

Armed aggression in Ukraine emphasized on reconsidering the accounting assumptions and approaches toward recognition, classification and measurement of the fixed assets that suffered physical damage or destruction as well as undergone deuteriation in usefulness due to worsening external environment. In the article the author studies the specifics of accounting estimate of enterprise’s fixed assets in terms of uncertainty driven by the armed conflicts. The number of accounting implications with regard to fixed assets accounting and measurement were considered in particular derecognition of fixed assets as a result of damage or destruction, revaluation or testing fixed assets for impairment, accounting for repair of partially damaged assets, etc. The author also provided a comparative analysis of cost and revaluation models applied for accounting of the fixed assets. Additionally, the author proposed methodological approaches for accounting estimate of the fixed assets in wartime depending on such factors as the condition of the assets, level of damage suffered, ability to exercise control over the fixed asset, feasibility to conduct repair of the damaged assets etc.

This article examines the approaches, methods and models of mass appraisal. The article also considers features of application of valuation approaches and methods when conducting mass appraisal taking into account the type of real estate, the impact of price-forming factors of demand and supply and etc. Based on the analysis of scientific works of foreign and domestic scientists, the classification of mass appraisal models is given, which includes parametric multiple regression models, spatial and nonparametric models, as well as more modern methods, in particular, artificial neural networks, genetic algorithms, rough set theory and etc. Hedonistic models as the most common type of parametric multiple regression have been studied. In particular, the mathematical interpretation of this model is given, the key pricing factors that are used as explanatory variables in the construction of the model are analyzed, as well as different types of hedonistic models, their advantages and disadvantages are considered. As complementation of the traditional hedonistic model, spatial models are investigated , while nonparametric models are studied as an alternative. In particular, foreign scientists’ works are analyzed, which consider the comparative analysis of the effectiveness of use of the above-mentioned models. The article also considers modern methods, in particular artificial neural networks, genetic algorithms, rough set theory and expert models, the use of which in the context of mass appraisal is the subject of discussion among scientists. Based on the results of the analysis, criteria are formulated which impact the choice of application of specific mass appraisal methods and models. Further research will be directed towards a more detailed study of the hedonistic model in order to develop the latter as a basic model of mass appraisal on the example of the residential real estate market of one of the districts in Kyiv.

Introduction. The armed aggression of the russian federation lead to deterioration of the external environment in Ukraine. In particular, this was manifested in the form of interruptions and stoppages in business activities, damage and destruction of business assets, closure of transport routes and ports, disruptions in supply chains, reduced market demand and high inflation. The mentioned factors mainly had a negative impact on the financial condition and financial results of the enterprises, and, accordingly, on the value of the business and its assets. In the structure of assets, fixed assets were significantly affected: some were destroyed or damaged, some remained in temporarily occupied territories, and for the rest, expectations regarding generating economic benefits from the use of such objects worsened. New challenges caused by armed aggression actualize the revision of approaches and procedures to the accounting of fixed assets, as well as the appraisal and analysis of their value. The purpose of the study is to explore approaches to accounting for fixed assets and analysis of their value in the environment of armed aggression. In particular, the procedures for accounting for fixed assets in case of damage or destruction, property being in a temporarily occupied territory were analyzed, the accounting assessment of fixed assets was considered according to the cost model and the revaluation model, and the change in the value of fixed assets in the event of an impairment and revaluation of assets was also analyzed. Method (methodology). The theoretical and methodological basis of the study was made up of scientific research by Ukrainian and foreign scientists, methodology standards, practical comments, and recommendations of experts. A literature review indicates that the topic of the impact of armed aggression on the approach to the accounting of fixed assets of enterprises in Ukraine is not new, but not sufficiently studied. In the article, the methods of systematization and generalization were used when studying practical recommendations of experts, induction and deduction when studying the peculiarities of the accounting of fixed assets for various consequences of armed aggression (damage, destruction, location in the occupied territory), analysis and synthesis when studying the accounting models of fixed assets and analysis the value of objects according to these models in the environment of armed aggression. Results. According to the study, the authors came to the conclusion that the issue of identification and accounting of fixed assets located in the temporarily occupied territories is not fully resolved and is contrary to international accounting and financial reporting standards. In particular, the authors proposed possible solutions to this issue, such as assigning fixed assets in temporary occupation to separate groups of accounts or off-balance sheet accounts and ceasing deprecation of such assets. An important accounting consequence of armed aggression is the need to determine depreciation or revaluation of fixed assets, depending on the chosen accounting model. In the conditions of armed aggression, the implementation of such procedures is complicated by the need to update business plans, develop scenarios of cash flow forecast, incorporate additional risks of war in the discount rate.

Simone Weil as a subject of philosophizing is the effect of excess, vacuum, or scarcity in the harmoniously coordinated system of paradigms that make up the indicators of intellectual language. Her concept of “God-absence” (silence) as the negative presence of God in the sacred experience of the atheist is a paradox of meeting with God through a metaphysical break with religious orthodoxy. The article analyzes the synchrony and diachrony of S. Weil’s views from materialism to spiritualism in interdisciplinary discourse outside the linear stages and sectoral fragmentation on the methodological basis of personalism. The author pays special attention to reading S. Weil’s autobiographical essay Waiting for God and her Diaries. In these works, S. Weil as an expression of the semiotic unity of the life and the text describes his own experience of emptiness, the Other, attention, desire, faith, dis-belief, love, encounter with Christ. Analysis of the works of famous philosophers and theologians gives grounds to conclude that the views of S. Weil had an impact on modern psychoanalysis, philosophy of dialogue, critical theory, traditionalism, phenomenology.

Бриндзя З.Ф., Кулик А.М. ПРАГМАТИКА УДОСКОНАЛЕННЯ ПЛАНУВАННЯ ТА УПРАВЛІННЯ В ГОТЕЛЬНО-РЕСТОРАННОМУ БІЗНЕСІ Мета. Обґрунтування доцільності стратегічного планування діяльності готельно-ресторанного бізнесу та формування моделі стратегічного управління, що дозволить активізувати потенціал суб’єктів господарювання та забезпечить їх стабільний розвиток у стратегічній перспективі Методика дослідження. Для ідентифікації факторів впливу на діяльність суб’єктів готельно-ресторанного бізнесу авторами використовувались емпіричні, статистичні й анкетні методи дослідження, що уможливило обґрунтування етапів бізнес-планування і опис їх реалізації, формування удосконаленої моделі стратегічного управління, розробку пропозицій щодо вихідних базових показників, на підставі яких доцільно приймати рішення щодо напрямів і мети розвитку бізнесу з надання послуг в даній сфері. Результати дослідження. Проаналізовано причини дисбалансу готельно-ресторанного бізнесу та обґрунтовано необхідність стратегічного планування та управління в даній галузі. Визначено етапи планування готельно-ресторанного бізнесу із врахуванням поточних і стратегічних факторів його розвитку, що дозволить сформувати баланс між реалізованими послугами та їх потребами на ринку. Розроблено модель стратегічного управління готельно-ресторанним бізнесом, що зорієнтована на існуючий соціально-економічний рівень, досягнутий в даній сфері, ресурсний потенціал та оцінку вихідних умов і можливостей розвитку. Визначено основні проблеми функціонування готельного та ресторанного бізнесу, врахування яких дозволить досягнути позитивного результату в довгостроковій перспективі та сформувати достатній рівень конкурентоспроможності суб’єктів бізнесу. Наукова новизна результатів дослідження. Поглиблено організаційно-методичні засади формування ефективного управління готельно-ресторанним бізнесом, які базуються на теоріях сталого, конкурентного і інноваційного розвитку, що дозволить розробляти різні сценарії розвитку бізнесу із врахуванням поточних і стратегічних факторів. Практична значущість результатів дослідження. Отримані результати складають вагому методичну основу удосконалення механізмів стратегічного планування та управління діяльністю суб’єктів готельно-ресторанного бізнесу, а також дозволяють формувати конкурентні та функціональні стратегії їх розвитку на довгострокову перспективу. Ключові слова: готельно-ресторанний бізнес, модель стратегічного управління, етапи планування, бізнес-план, поточні фактори, стратегічні фактори. Бр ы ндзя З.Ф., Кул ы к А.М. ПРАГМАТИКА СОВЕРШЕНСТВОВАНИЯ ПЛАНИРОВАНИЯ И УПРАВЛЕНИЯ В ГОСТИНИЧНО-РЕСТОРАННОМ БИЗНЕСЕ Цель. Обоснование целесообразности стратегического планирования деятельности гостинично-ресторанного бизнеса и формирование модели стратегического управления, что позволит активизировать потенциал хозяйственных субъектов и обеспечит их стабильное развитие в стратегической перспективе. Методика исследования. Для идентификации факторов влияния на деятельность субъектов гостинично-ресторанного бизнеса авторами использовались эмпирические, статистические и анкетные методы исследования, что сделало возможным обоснование этапов бизнес-планирования и описание их реализации, формирование усовершенствованной модели стратегического управления, разработку предложений, относительно выходных базовых показателей, на основании которых целесообразно принимать решение касательно направлений и цели развития бизнеса по предоставлению услуг в данной отрасли. Результаты исследования. Проанализированы причины дисбаланса гостинично-ресторанного бизнеса и обоснована необходимость стратегического планирования и управления в данной отрасли. Определены этапы планирования гостинично-ресторанного бизнеса с учетом текущих и стратегических факторов его развития, что позволит сформировать баланс между реализованными услугами и их потребностями на рынке. Разработана модель стратегического управления гостинично-ресторанным бизнесом ориентированная на существующий социально-экономический уровень, достигнутый в данной сфере, ресурсный потенциал и оценку исходных условий и возможностей развития. Определены основные проблемы функционирования гостиничного и ресторанного бизнеса, учет которых позволит достичь позитивного результата в долгосрочной перспективе и сформировать достаточный уровень конкурентоспособности субъектов бизнеса. Научная новизна результатов исследования. Углублены организационно-методические основы формирования эффективного управления гостинично-ресторанным бизнесом, которые базируются на теориях устойчивого, конкурентного и инновационного развития, что позволит разрабатывать разные сценарии развития бизнеса с учетом текущих и стратегических факторов. Практическая значимость результатов исследования. Полученные результаты составляют весомую методическую основу усовершенствования механизмов стратегического планирования и управления деятельностью субъектов гостинично-ресторанного бизнеса, а также позволяют формировать конкурентные и функциональные стратегии их развития на долгосрочную перспективу. Ключевые слова: гостинично-ресторанный бизнес, модель стратегического управления, этапы планирования, бизнес-план, текущие факторы, стратегические факторы. Bryindzia Z.F., Kulyk A.M. PRAGMATICS OF IMPROVING PLANNING AND MANAGEMENT IN THE HOTEL AND RESTAURANT BUSINESS Purpose. The aim of the article is substantiation of expediency of strategic planning of activity of hotel and restaurant business and formation of model of strategic management that will allow to activate potential of subjects of managing and to provide their stable development in strategic perspective. Methodology of research. The authors used empirical, statistical and questionnaire research methods to identify the factors influencing the activities of hotel and restaurant business. It allowed substantiating the stages of business planning and describing their implementation, the formation of an improved model of strategic management, development of proposals for baseline indicators. It is expedient to make decisions on the basis of indicators concerning directions and the purpose of development of business on rendering of services in this sphere. Findings. The reasons for the imbalance of the hotel and restaurant business are analysed and the need for strategic planning and management in this area is substantiated. The stages of planning of hotel and restaurant business are defined taking into account current and strategic factors of its development that will allow to form balance between the realized services and their needs in the market. A model of strategic management of the hotel and restaurant business has been developed, which is focused on the existing social and economic level achieved in this area, resource potential and assessment of the initial conditions and opportunities for development. The main problems of the hotel and restaurant business have been identified, taking into account which will allow to achieve a positive result in the long run and to form a sufficient level of competitiveness of business entities. Originality. The organizational and methodological bases of formation of effective management of hotel and restaurant business which are based on theories of sustainable, competitive and innovative development that will allow to develop various scenarios of business development taking into account current and strategic factors are deepened. Practical value. The obtained results form an important methodological basis for improving the mechanisms of strategic planning and management of hotel and restaurant business entities, as well as allow to form competitive and functional strategies for their development in the long run. Key words: hotel and restaurant business, model of strategic management, stages of planning, business plan, current factors, strategic factors.

Goal. The aim of the study is to identify the modern features of the logistics system of the subjects of the hotel and restaurant business, as significant participants in the process of providing tourism services, to develop offers for the initial indicators that should be taken into account when forming a unified scheme of logistics processes and the interconnections of its participants, which will activate the potential of business entities and provide their stable development in a strategic perspective. Research methodology. In the process of research, the author used empirical and statistical research methods, which made it possible to substantiate the advisability of using a number of statistical and other indicators in the formation of the logistics system of the subjects of the hotel and restaurant business and its development, as well as to select its elements and develop proposals for the development of activities for the provision of services in the field of tourism. Results. In the process of scientific research, it was proposed to analyze statistical data on the development of the hotel and restaurant business in the context of regions and for a wider range of indicators, since the presented economic indicators do not adequately assess the possibilities and determine the problems of significant components of ensuring the activities of business entities in accordance with logistic goals. The ranking of the regions by the level of interest of tourists has been carried out, which will allow to determine the development zones of logistics management processes, to determine the directions of development of the hotel and restaurant complex and its effectiveness in the long term. The result of the scientific research was the development of a scheme for a logistics management system for the development of a hotel and restaurant complex in a competitive environment, focused on regional resources and development strategies and allowing to activate the potential of the enterprise in order to develop this business. The scientific novelty of the research lies in the development of a scheme for a logistics management system for the development of a hotel and restaurant complex, based on certain elements (customer base, internal logistics processes and a logistics strategy for the development of a hotel and restaurant business), which will optimize production and economic activities and develop various areas of business development in the long run. The practical significance of the research results lies in improving the organizational and methodological foundations for assessing the existing achievements in the field of tourism in order to take them into account when planning the development and improving the management of the hotel and restaurant business on the basis of logistics principles, identifying ways to optimize the range of services, focusing on the existing needs of users, resource potential and the available opportunities, as well as the rationale for the use of a software product for the purpose of automating processes that allow you to effectively manage activities and develop development strategies for the future. The list of measures to improve the services of the hotel and restaurant business has been substantiated, the introduction of which will expand the client base and increase the profitability of its subjects.