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The article substantiates the thesis that criminal offences aimed at unlawful alienation of tangible and intangible assets of a business entity or otherwise related thereto are quite numerous and are enshrined in various sections of the Special Part of the Criminal Code of Ukraine. It is noted that this makes it difficult for the prosecution to recognise these criminal offences during the pre-trial investigation. It is determined that the cognitive activity of an investigator is impossible without a systematic analysis of individual objects and subjects which may be of investigative interest, and therefore, it necessitates the division of the relevant objects into groups. The analogy is drawn and it is determined that such approaches are implemented both in practical law enforcement activities and in scientific activities, in particular, in terms of identifying and developing tested recommendations for investigating criminal offences. It is emphasized that it is the forensic classification of criminal offences which is the method of forensic cognition of crimes and criminal offences which aims at solving a number of other tasks and is therefore necessary to be applied. Based on the results of the scientific research, the study develops a forensic classification of criminal offences related to misappropriation of assets of business entities. It is based on the following classification criteria: 1) peculiarities of the direct object of the encroachment; 2) subject matter of the criminal encroachment; 3) type of economic activity which was subject to criminal influence; 4) nature and form of external expression of traces of criminal activity; 5) nature of the criminal result obtained; 6) peculiarities of the subject composition involved in the implementation of the criminal intent; 7) nature of the actions committed by the raiders. Prospects for future research are identified.

In modern economic conditions, business entities are increasingly paying attention to the issues of economic security, which allows businessmen to regularly monitor and control the state of financial stability. The vector of the direction of stable economic development of an economic entity has recently become increasingly important among entrepreneurs and is manifested through the introduction of elements of economic security into the system of financial and economic activity. Safe entrepreneurial activity is an important and necessary condition for healthy competition and sustainable development of a business entity of any form of ownership, regardless of the type of activity carried out. The economic security of an enterprise should be considered as a multifaceted category consisting of internal and external factors and risks. The article highlights the problem of insufficient implementation of the existing mechanism of functioning at the enterprise PJSC “Penzkompressormash” of economic security and, as a consequence, the deterioration of the financial stability of the business entity. The purpose of the study is to substantiate the importance of economic security in entrepreneurial activity of any form of ownership, through solving the tasks set: analysis and assessment of financial stability, identification of «bottlenecks» and ranking them by causes of occurrence; search for reserves to improve the financial condition of the company, its solvency and financial stability; development of specific measures aimed at more effective use of financial resources and strengthening the economic condition of the enterprise. In the course of the research, the authors used such scientific methods as comprehensive and comparative analysis, generalization, synthesized and economic-statistical approaches. The basis of the theoretical methodology was formed from the works of modern scientists and economists, legislative acts of the Russian Federation, official publications, materials of scientific and practical conferences, etc. The article contains proposals for the use of elements of economic security as a necessity to bring an enterprise out of a difficult financial situation.

The article studies the level of innovative development of economic entities, which is due to the fact that in recent years it is significantly influenced by various directions of innovation and intellectual activity of economic entities. New technological opportunities are the basis for national innovation system transformation and networking environment formation, which will allow more effective use of management technologies for developing innovation and intellectual activity subjects, contributing to the emergence of complex innovative structures and management systems. The topic of the study is aimed at identifying and assessing the role of network structures in the development of innovation and intellectual activity of economic entities, which is a significant factor for the economic entity in connection with the realization of the importance of creating an integrative educational environment as the most effective form of educational processes implementation in the future. The conducted research and study of the scientists’ materials, who investigated the network structures role in the development of innovation and intellectual activity of business entities, as well as their impact on the development of Russian regions and the country’s economy as a whole, have shown that new mechanisms and ways of assessing the network structures role and systematizing the approaches of various scientists and specialists, who study and have studied this problem, are necessary.

The ultimate aims of the research are to identify, on the basis of a systematic analysis, the peculiarities of digitalization of the processes of establishing business entities in Ukraine, to structure the relevant totality of organizational and managerial actions in the context of the actual state and potential of their digitalization, to develop a methodology for quantifying the degree of digitalization in the business establishment procedure and assess the impact of its individual organizational components on the final integrated indicator of digitalization. In modern research, significant attention is directed towards the digitalization of economic activities. The article proves the importance of systematically structuring the processes involved in establishing business entities to determine the extent of their digitalization. Such an approach enables the identification of components within the business establishment process that hold promise for digital transformation, representing a crucial factor in enhancing the efficiency of both the business sector and state regulatory institutions. The article provides a comparative analysis of the digitalization processes involved in establishing businesses in the “individual entrepreneur” and “Limited Liability Company” formats. This comparison enabled the identification of specific dependencies regarding the degree of digitalization within the establishment process based on the organizational and legal structure of the business being established. Methodical approaches for quantifying the degree of digitalization in the processes of establishing business entities were proposed. The article presents a structure for the processes of establishing business entities in Ukraine, which consists of six stages. Within each stage, corresponding sets of organizational actions are outlined, distinguishing between digital and non-digital forms. The potential for transforming non-digital organizational actions into digital ones was also identified. A methodology for expert evaluation of the weighting coefficients of the importance of individual components (organizational actions) of the overall process of business establishment was proposed. Based on the application of this methodology, quantitative parameters for assessing the strength of the impact of individual organizational actions on the overall level of digitalization of the process of establishing business entities were suggested. The article also justifies the priority directions for further digitalization of the process of establishing business entities in Ukraine. The key actors in implementing these directions are both the founders of business entities and managers, as well as the relevant state bodies. The article introduces indicators of the average and marginal propensity of founders to digitalize organizational actions when establishing business entities. The indicator of the marginal propensity for digitalization is essential for evaluating the dynamics of digitalization in the processes of establishing business entities. Its utilization enables the determination of how the overall level of digitalization in the business establishment process will change due to the transformation of another “traditional” organizational action into a digital format. The article calculates the actual degree of digitalization of the processes of establishing business entities in Ukraine on the examples of “individual entrepreneur” and “Limited Liability Company”. A methodology was developed and calculations were conducted to assess the potential for its enhancement through further digitalization of a certain totality of organizational actions.

Ratings of the inventive patent activity of researchers in the Republic of Belarus indicate the need to significantly increase the number of filed and registered patents in national and foreign authorities. In this regard, it is necessary to create mechanisms for managing the patent activity of business entities as the foundation for the innovative development of the country’s national economy. In this article, the authors identify specific steps to link the management of patent activity with the strategic goals of the entire economic entity. This allows you to experience real economic benefits and make the process of increasing patent activity economically justified. A strategic map for managing the patent activity of an economic entity is proposed as a model. Each goal is associated with indicators that measure the degree of its achievement and determine development prospects. The main stages of creating such a control system are considered.

Based on the analysis of Ukrainian legislation and legal doctrine, the article examines the legal regime of a share in the authorised capital of a limited liability company. The necessity of considering a share in the authorized capital in two senses is substantiated: economic and legal. According to the first meaning, such a share expresses a part of the value of the company’s property and gives a person the opportunity to dispose of the company's capital (assets). However, from a legal point of view, there is an insurmountable obstacle to this understanding – the status of a limited liability company as an independent participant in civil relations, which owns such property, and property separation is one of the features that characterises it. The opinion that a share in the authorised capital of a limited liability company does not coincide with the concepts of “corporate rights” or “property rights” is supported, it is an independent tradable object, but with a specific legal regime, in particular, it cannot be the object of other limited property rights, but it is such a share (and not corporate rights) that can be the object of property rights. It has been proved that: 1) the legal nature of a share should be characterised through the legal nature of the powers of a limited liability company participant; 2) such powers constitute a single and indivisible set of corporate rights which are recognised as a separate category of rights, along with obligatory and property rights; 3) the legal nature of corporate rights is of a comprehensive nature, which primarily consists of a combination of the principles of absoluteness and relativity; 4) the definition of a share only through the shareholder's rights is not justified, since the shareholder's rights are inextricably linked to his/her obligations; 5) a share as an object of civil rights is “other property”, not “property rights”.

The mechanism of criminal activity consists of various elements that require a thorough study in the process of understanding the event of a criminal offence, i.e. during the pre-trial investigation. It consists of a large number of elements that are determined by the type of criminal offence and the specifics of the criminal activity of a particular person or group of persons. An obligatory element that requires a thorough study during theoretical research and in the course of cognitive activity of an investigator, detective or coroner is the method of committing a criminal offence. The method is an independent and compulsory element of the forensic characterisation of any type of criminal offence, and the need to cognise it is due to the need to present the information model of the illegal activity (actions) of a raider or a group of raiders, on the basis of which other elements of certain forensic techniques will be built. Given that the method embodies the objective side of a criminal offence, the complexity of its establishment and proof in the cognitive activity of an investigator, detective, coroner, therefore, in the context of cognition of raiding, it is subject to a thorough study. Based on the textual analysis of criminal law provisions, generalisation of theoretical developments, statistical data and law enforcement practice, the article establishes that criminal offences related to raiding are numerous, and the methods of their commission are mostly two-component and include actions related to preparation and direct commission. The mandatory features of each of the criminal offences under study are: 1) the use of pseudo-legal mechanisms, which may include the use of forged documents, seals, stamps, conclusion of fictitious transactions, etc.; 2) the focus, which is not on the simple acquisition of objects or certain assets of a business entity, but on the rights to an enterprise, institution, organisation with its production facilities, etc. The peculiarities of preparation for a raider seizure, peculiarities of preventive activities of this type of illegal activity are determined, and the role of the Office for Combating Raiding in this area is defined. Prospects for further research within the framework of the studied issues are outlined.

The ultimate aims of the research are to identify, on the basis of a systematic analysis, the peculiarities of digitalization of the processes of establishing business entities in Ukraine, to structure the relevant totality of organizational and managerial actions in the context of the actual state and potential of their digitalization, to develop a methodology for quantifying the degree of digitalization in the business establishment procedure and assess the impact of its individual organizational components on the final integrated indicator of digitalization. In modern research, significant attention is directed towards the digitalization of economic activities. The article proves the importance of systematically structuring the processes involved in establishing business entities to determine the extent of their digitalization. Such an approach enables the identification of components within the business establishment process that hold promise for digital transformation, representing a crucial factor in enhancing the efficiency of both the business sector and state regulatory institutions. The article provides a comparative analysis of the digitalization processes involved in establishing businesses in the “individual entrepreneur” and “Limited Liability Company” formats. This comparison enabled the identification of specific dependencies regarding the degree of digitalization within the establishment process based on the organizational and legal structure of the business being established. Methodical approaches for quantifying the degree of digitalization in the processes of establishing business entities were proposed. The article presents a structure for the processes of establishing business entities in Ukraine, which consists of six stages. Within each stage, corresponding sets of organizational actions are outlined, distinguishing between digital and non-digital forms. The potential for transforming non-digital organizational actions into digital ones was also identified. A methodology for expert evaluation of the weighting coefficients of the importance of individual components (organizational actions) of the overall process of business establishment was proposed. Based on the application of this methodology, quantitative parameters for assessing the strength of the impact of individual organizational actions on the overall level of digitalization of the process of establishing business entities were suggested. The article also justifies the priority directions for further digitalization of the process of establishing business entities in Ukraine. The key actors in implementing these directions are both the founders of business entities and managers, as well as the relevant state bodies. The article introduces indicators of the average and marginal propensity of founders to digitalize organizational actions when establishing business entities. The indicator of the marginal propensity for digitalization is essential for evaluating the dynamics of digitalization in the processes of establishing business entities. Its utilization enables the determination of how the overall level of digitalization in the business establishment process will change due to the transformation of another “traditional” organizational action into a digital format. The article calculates the actual degree of digitalization of the processes of establishing business entities in Ukraine on the examples of “individual entrepreneur” and “Limited Liability Company”. A methodology was developed and calculations were conducted to assess the potential for its enhancement through further digitalization of a certain totality of organizational actions. [ABSTRACT FROM AUTHOR]

The article analyzes the problems of applying the institutions of joint and subsidiary liability within the framework of bankruptcy proceedings. The purpose of the article is to provide scientifically based proposals for coordinating the processes of meeting creditors' demands by imposing joint and subsidiary liability on persons guilty of the bankruptcy of an insolvent debtor. The author reaches the following conclusions. Satisfying the demands of individual creditors by bringing to joint and several liability the officials of the debtor's management bodies who committed violations of the requirements of Part 6 of Art. 34 of the Code of Ukraine on Bankruptcy Procedures (CUBP) regarding the need to apply for bankruptcy in a timely manner to the commercial court in the presence of a threat of insolvency of the debtor, does not violate the principle of bankruptcy immunity. The creditor's right to initiate court consideration of the issue of joint liability is mediated by the following legal facts: recognition of the creditor's monetary claims and establishment within the bankruptcy case of the fact that the debtor's management bodies violated the requirements of Part 6 of Article 34 CUBP. The exercise of this right is carried out by the creditor in accordance with the principle of the dispositive nature of economic proceedings at his own discretion and does not depend on the procedural stage of the bankruptcy procedure, the process of formation and realization of the bankruptcy estate, bringing to subsidiary liability the persons guilty of bringing the debtor to bankruptcy. Court consideration of issues related to the imposition of joint and subsidiary liability is carried out in a separate proceeding within the bankruptcy case. The current paradigm of compensation within the framework of a bankruptcy case for damages caused to an insolvent debtor must be rethought, which, in particular, requires changes to be made to the CUBP regarding the procedure for bringing guilty parties to joint and subsidiary liability. [ABSTRACT FROM AUTHOR]

Entrepreneurs in agriculture ensure the potential of the country's food security and environmental protection. The study aims to substantiate the social, economic and conceptual foundations of the activities of business entities in agriculture under martial law. The research methodology is based on the provisions of system-functional analysis and institutional economic theory. Graphical, and abstract methods of systematisation of results were used. The study found that in 2023, more than 50 thousand business entities (92% of them were farms) produced products. 1.6 thousand agricultural businesses received loans worth 60.1 billion UAH. The author substantiates the need to keep the preferential financing of agricultural entrepreneurs under the “Affordable Loans 5-7-9%” programme as “survival loans” with the expansion of the limits to 130-140 million UAH and a reduction of the interest rate to 5%. The study determined that small business and family farming are the primary guarantors of employment. It is proved that in the period 2017-2022, 84.64% of the variation in net profit is explained by the variation in the level of agricultural products sold by business entities. The article substantiates the expediency of applying the organisational and economic principles of business development in wartime, developing comprehensive indicators for assessing the state of development of business structures in the agricultural sector of the economy and the impact of entrepreneurship on the development of rural areas. The indicators of development and efficiency of agricultural enterprises are characterised. The information and analytical material can be considered when developing regional programmes for the development of agrarian entrepreneurship

Establishment and development of the economic security of the state requires taking effective measures to counteract and minimise the negative impact of criminal offences that encroach on public relations in the areas of economic activity, legal activities of business entities, professional activities of public administration entities, etc. Among such criminal offences, much attention is paid to those with signs of raiding, i.e. those related to the unlawful takeover and seizure of property, assets of enterprises, institutions, organisations, corporate rights to them and other resources, encroachment on the rights of owners or authorised persons of business entities of various forms of ownership, etc. An important role in proving and clarifying the circumstances to be proved in these criminal offences is played by expert opinions. Given the insufficient elaboration of the issues related to the appointment of forensic examinations in the course of investigation of criminal offences related to raiding, the purpose of the article is to define the range of forensic examinations which are appointed during the pre-trial investigation of the latter, and to clarify the specifics of their appointment. To achieve this goal, the article uses a range of general scientific methods, as well as some philosophical and special research methods, in particular, analysis, synthesis, systemic and structural method, forecasting method and dialectical method. Based on the results of the analysis of the investigative and judicial practice of investigating criminal offences related to raiding, it has been found that the typical expert examinations which are appointed during their investigation are forensic technical examination of a document, forensic economic examination, and forensic handwriting examination. It has been generalised that they are appointed in every second criminal proceeding of the type under study. The author identifies the factors which should be taken into account when deciding on the necessity and expediency of appointing a forensic examination during a pre-trial investigation. The article also identifies the mistakes made by the prosecution when appointing the specified types of qualified specialised investigations. Given the nature of raiders’ actions, the processes taking place in society and in the professional activities of individual participants in social relations, the author outlines the prospects for further scientific research.

The object of this study is the process of circular transformations in the context of technology transfer. It has been proven that circular transformations in the context of technology transfer are a new challenge in the global directions of harmonization of economic processes. The relevance of the study is determined by the fact that the development of technologies, in particular “green” technologies under modern conditions has become a catalyst for changes in production, consumption, and management of resources, which contributes to the achievement of the goals of sustainable development of enterprises. This involves focusing on the formation and support of social integration of the production sector and society, reducing emissions into the environment, and ensuring the balanced development of business entities at different levels of management. The characteristics of the level of circular transformations in the countries of the world were studied. The relationship between technology transfer and circular transformations was established through indicators of the degree of greening of the economy. A SWOT analysis of circular transformations was conducted to identify key opportunities and threats that would affect the business environment. A model for evaluating the effectiveness of circular transformations has been built. Based on the proposed model, the GDP change forecast for the EU countries for 2023–2027 was calculated. Carbon dioxide emission trends were predicted under optimistic and pessimistic scenarios, which made it possible to justify the need to transition to a carbon-neutral model of economic development and the feasibility of implementing “green” technologies. The transition to a new model of economic development will allow for optimal management of depleted resources, wider use of resource-saving technologies and will reduce pressure on the environment [ABSTRACT FROM AUTHOR]

The article is devoted to the study of modern approaches to legal regulation of the reorganization of economic entities. The article emphasizes that an effective process of reorganization requires the resolution of many issues, the main of which is the disposal of the assets of the business entity. Solving the property aspects of the reorganization of a business entity requires maximum and objective consideration of the legitimate interests of the business entity's participants. The article provides an example of modern legal regulation of the division of a joint-stock company based on the analysis of the norms of the new Law of Ukraine "On Joint-Stock Companies". The article emphasizes that with the adoption of the new Law of Ukraine "On Joint Stock Companies" in 2023, approaches to organizing the division of a joint stock company have been improved. The importance of the appearance of novelties in the legal regulation of the reorganization of a joint-stock company deserves to be taken into account by the legislators of European Union standards in this area. In particular, the current Law of Ukraine "On Joint-Stock Companies" reflects the conditions and procedures for the division of joint-stock companies, which are provided for in Directive 2017/1132/EU of the European Parliament and the Council of the EU dated June 14, 2017 relating to certain aspects of company law. In the article, a study of the provisions of Directive 2017/1132/EU of June 14, 2017 regarding the organization of the division of a jointstock company was carried out, and a comparative characterization of the provisions of the Law of Ukraine "On Joint-Stock Companies" was carried out, which provide for the basis of the organization of the division of joint-stock companies for the purpose of taking into account the standards of the European Union in this sphere It is noted that the division of a joint-stock company in order to ensure the rights and interests of shareholders should be carried out on the basis of their will, which is formed thanks to the agreement and publication of the project of the division of the company and its professional expert assessment by independent experts. The conclusions emphasize that the provisions of the current Law of Ukraine "On Joint-Stock Companies" take into account the main aspects of the EU standards regarding the reorganization of a joint-stock company, which should contribute to increasing the level of protection of the rights and interests of shareholders. [ABSTRACT FROM AUTHOR]

Small businesses producing cereals, legumes, and sunflower seeds contribute to the country’s food security and environmental protection potential. The purpose of this study was to substantiate the social, economic, and conceptual foundations of small business entities’ activities in the production of cereals, legumes, and sunflower seeds in modern conditions. The methodological framework of the study included the provisions of institutional economic theory and functional analysis. To generalise the results, the study employed analysis, graphic, and abstract-logical methods, and approaches of generalisation of results. The motivational orientation of the functioning of small businesses engaged in the production of cereals, legumes, and sunflower seeds and their place in production and consumption were determined. The study found that in 2023, the company achieved a record grain yield of 51.8 100 kg/ha, which was driven by favourable weather conditions. It was substantiated that the cost of crop production has increased due to lower prices for agricultural products (maize by -41%; sunflower by -35%; wheat by -37%) and an almost twofold increase in the cost of plant protection products and fuel. It was proved that in 2017-2022, 91.79% of the variation in net profit is explained by the variation in the level of grain, legumes, and sunflower seeds sold by small businesses. It was found that the disruption of the sales system of small businesses producing cereals, legumes, and sunflower seeds, the low level of purchase prices and the considerable increase in prices for material and technical sources of survival and fertilisers due to the hostilities make production inefficient. The development of small businesses and family farming stays one of the priority areas of regional policy. The information and analytical material can be considered when creating regional programmes for the development of agrarian entrepreneurship

"Small" kinds of industrial businesses occupy certain positions in the economic system of the Russian Federation; however, the influence of small and medium-sized businesses on the national economic system and especially large-scale industry is behind the indicators of advanced countries. The article examines the features of the functioning of small and medium-sized enterprises in the Russian industry, specifically the prevalence of b2b operations (business-to-business) and the possibility of their adaptation to crisis phenomena in the economy based on assessment of changes in economic potential, the results of economic activity, and the effectiveness of anti-crisis measures. The authors believe that for small and medium-sized industrial enterprises of Russia overcoming economic crisis phenomena contributes to the establishment of stable economic ties in the future and achievement of competitive advantages. [ABSTRACT FROM AUTHOR]

The difficult situation in Ukraine in general and in the agricultural sector in particular, caused by the war: destruction of settlements with infrastructure, property damage to business entities, impossibility of conducting economic activity in the temporarily occupied territories and territories where active hostilities are taking place, relocation of business, massive displacement of the population to more peaceful regions – necessitates a rethinking of pre-war approaches to the development of rural areas. This study focuses on one of the most promising tools – clusters. Since proper legal regulation is crucial for the effective development of clustering processes, the purpose of the study is to analyse the state of legal support for clustering in rural areas, considering the requirements of smart specialisation, to identify the main problems and to develop proposals for their solution. This goal was achieved through the use of several methods of scientific knowledge: dialectical (philosophical), analysis, formal legal, hermeneutical, abstract logical, and historical and legal. As a result, the author formulates a definition of the concept of “cluster”, which enshrines its features (voluntary association of entities with the status of entrepreneurs, sectoral or intersectoral nature). The purpose of the cluster activity is substantiated: creation of products and/or provision of services, promotion of sustainable development of rural areas. It is established that clusters combining agricultural production with other, in particular non-agricultural, activities are promising for rural areas. The necessity to consider the provisions of smart specialisation of regions in the formation of clusters is proved. Proposals have been developed regarding the formation of the legal framework for the formation and functioning of clusters by supplementing the normative acts of economic legislation with provisions on the form of organisation of cluster formations; defining clustering as a promising task in the national and agrariansectoral strategic planning documents; basic directions of state support for the creation and functioning of clusters in the field of agriculture/in rural areas. The results obtained are of theoretical importance for the development of the science of agrarian and commercial law. The conclusions of the work are also of practical value since they can be considered in the content of the improved legislation on clusters and smart specialisation of regions

The purpose of the article is to justify the use of a matrix approach to the interpretation of the results of evaluating the effectiveness of the development of labor potential. As evaluation indicators, we propose the level of management of labor potential, which is determined using the grapho-analytical method “potential square” and the level of management of the competitiveness of the business entity, which is determined using the graphic method “polygon of competitiveness”. To identify these indicators, we used a developed three-point aggregated scale, which made it possible to quantitatively divide the formed quadrants according to threshold values: the zone of high efficiency in the use of labor potential (quadrant 9(MLLPQPHigh; MLCBECBHigh)), average (quadrants 3 (MLLPQPHigh; MLCBEC-BLow), 5 (MLLPQPAverage; MLCBECBAverage), 6 (MLLPQPHigh; MLCBECBAverage), 7 (MLLPQPLow; MLCBECBHigh), 8 (MLLPQPAverage; MLCBECBHigh)), and low (quadrants 1 (MLLPQPLow; MLCBECBLow), 2 (MLLPQPAverage; MLCBECBLow), 4 (MLLPQPLow; MLCBECBAverage)). The value of the research lies in the fact that the proposed matrix approach to the results of evaluating the effectiveness of the development of labor potential makes it possible to take measures to improve its management. It is emphasized that in today’s conditions and the limitation of financial resources, the vector of management should be aimed at preserving the labor potential, using its opportunities and experience.

The current state of legal doctrine and court practice on the issues of authority abuse as a ground for liability of bodies and persons performing the functions of business entities has been analysed. Since a business entity forms its own will and implements it through its bodies and persons performing the functions of its agencies, the relevant persons must adhere to the powers defined by law and the charter. If they act beyond their own powers, the will of such a legal entity is distorted and their own will, the will of individuals, takes place. The practice of bringing to justice members of bodies and persons performing the functions of business entities has now been established where such a legal entity is held administratively liable for an administrative offence committed by its authorised person. An example of this is cases involving liability for violations of the requirements of the legislation on the provision and disclosure of information in financial services markets. In general, it should be taken into account that the performance of a specific individual on behalf of a business entity in civil turnover does not change the independent nature of the will, behaviour and responsibility of such a legal entity for its actions in civil relations. It has been argued that, based on the general tenets of civil law, abuse of authority as a ground for liability of bodies and persons performing the functions of business entities has its own specifics of application. This is due not only to the actions (inaction) of such persons, but also to the counterparty’s (third party’s) awareness of the fact that the representatives of such a company act within the scope of their powers. It has been proved that the fact that a body and/or a person performing the functions of a business entity’s body committed unlawful, unfair actions or abused its authority is not the only and sufficient ground for invalidating transactions (agreements) concluded by this body on behalf of a legal entity with third parties. There is a need to prove that the counterparty knew (should have known) that the authority to represent the rights and interests of the business entity was limited by its body or a person performing the functions of such a body.

Harmonization is a process of harmonizing the substance and technique of drafting laws and regulations. Within the framework of the national legal system, follow-up harmonization is regulated in Permenkumham Number 22 of 2018 and Permenkumham Number 23 of 2018. The method used in this study is normative legal research. The research data comes from primary legal materials, secondary legal materials and tertiary legal materials which are collected through library techniques. The analysis of legal material used in this study is by means of legal interpretation (interpretation) and legal construction methods. From the research results it can be obtained that explicitly, the positions of drafters and drafters of legislation in the formation of laws and regulations according to Permenkumham Number 23 of 2018 are contained in Article 3 paragraph (1) and (2) which explains that the designer has the task of preparing, formulate and process draft laws and regulations and other legal instruments and in implementing this matter the designer of laws and regulations must carry out harmonization, and must attach a letter of completion of harmonization, and the designer has an important role, because the designer must be able to create regulations that are in harmony with existing regulations . In addition, the designer must also be able to make regulations whose contents do not give rise to dubious interpretations. In the stages of drafting regulations, the designer always plays an important role in each stage. In the formation of regional regulations, the designer is always present at every stage of formation. [ABSTRACT FROM AUTHOR]

The article deals with the issues of peculiarities of modernisation of legislation in the field of trade and economic activity in the context of European integration. It is noted that economic and trade activity is the industry which is subject to active modernisation, taking into account the requirements of the Association Agreement. The author concludes that the obligations to adapt Ukrainian legislation to EU legislation in trade have changed due to the fact that a number of EU acts have been amended or repealed, and therefore it is now important to implement the novelties of EU legislation in the period after ratification of the Association Agreement. The term «economic and commercial activity» used in the Commercial Code of Ukraine essentially means trading activities carried out by business entities. Expanding the scope of digitalisation of economic and commercial activities is another vector of European integration. The food supply chain is vulnerable to unfair trade practices due to a sharp imbalance between small and large agricultural market operators. In Ukraine, we see unfair practices when large retailers dictate the terms of market entry and payment for products. Therefore, the implementation of the provisions of Directive 2019/633 of the European Parliament and of the Council of 17 April 2019 on unfair trade practices between undertakings in the agriculture and food sectors is important for Ukraine. In general, EU legislation is quite dynamic, especially given the direction of EU policy towards the development of a green economy and digitalisation, and a number of provisions are being adopted to improve trade in these areas. For Ukraine, an important task is not only to adapt national legislation to the existing EU acts, but also to take into account the legal policy ideas that are actively discussed and developed in the EU, in particular, the provisions on harmonisation of business law. [ABSTRACT FROM AUTHOR]

The relevance of the conducted research is determined by the need to reform the corporate culture, modernize the legal tools of organization of economic activity, and comply them with international standards. The purpose of this article is to study the essence of corporate culture and its correlation with the category of "compliance culture", to identify the problems of effective implementation of compliance, and to formulate separate proposals for their solution, in particular, in the context of the war challenges. The article provides the author's definition of the concepts of "corporate culture" and "compliance culture" based on the analysis of international standards on compliance, principles of corporate governance developed by the OECD, valid legislation acts of Ukraine, and special scientific literature. The article studies the correlation between these legal categories. The authors have analysed in detail the sources of formation of corporate culture, the general and special principles on the basis of which it is formed. The research pays considerable attention to the study of such an element of the formation of the company's corporate culture, and, accordingly, of compliance, as the will of top management ("tone at the top"). The article systematizes approaches to the "transparent" conduct of economic activity, which are necessary for the formation of corporate (compliance) culture. The research studies the problem of compliance risks of business entities in the conditions of martial law. The authors develop the recommendations for the corporate management bodies of enterprises regarding the management of the aforementioned risks using compliance procedures. In the conclusions, based on the results of the conducted research, the article defines the concept of corporate culture as a set of values, principles, ethical rules and sustainable practices of the organization, the observance of which is expected from its employees, management bodies and other stakeholders and which make it possible to predict their professional behaviour in critical situations. The article provides the definition of the concept of compliance culture. The authors specified the role of corporate (compliance) culture in building an effective compliance system. The article summarizes the main problems in ensuring corporate culture as a necessary amplifier of compliance practices in the conditions of martial law. [ABSTRACT FROM AUTHOR]

For the post-war development of Ukraine's economy, it is critically important for the state to provide business entities with opportunities for effective economic activity, and therefore the state's influence on economic development is a matter of particular relevance. In the post-war period, it is necessary to continue the policy of minimizing the regulatory impact of government institutions on the operational functioning of the economy. The challenge of the Ukrainian economic realities of the post-war period will be the need to attract investment resources into the economy of our country. In view of the above, the study of the state's influence on the economy in the post-war period and its legal support is timely and relevant. The purpose of the article is to outline the conceptual foundations of the prospects for legal regulation of the state's influence on the economy of Ukraine in the post-war period. The article describes the declarative principle of acquiring the right to conduct economic activity without the need to obtain permits, licenses, etc. The author defines the procedure for legal support of the state program of business relocation, which has proved to be effective. The article proves that an increase in the state's ability to carry out stabilization measures both during the war and in the post-war period is possible only with an increase in the state's share in the economy, which, accordingly, requires comprehensive legal regulation. The author illustrates the experience of foreign countries in implementing a strategy to reduce the share of the state in the economy, which had mostly negative consequences for the economic development of the respective countries. The author substantiates that economic recovery left to market forces and private law regulation alone will not yield a positive result, and that a targeted corrective role of the state is required. For the post-war recovery of the Ukrainian economy, it is necessary to create conditions for the development of investment activity in our country. The active economic development of a modern state is directly related to the attraction, efficient use and protection of investors' property interests. The accumulation of national or foreign capital within the country in the form of investments contributes to macroeconomic stability measures, and therefore, providing investors with confidence in their protection becomes a priority for the state. The article proves that the real improvement of the legal regulation of economic legal relations depends on effective economic legislation and the development and adoption of the Economic Code of Ukraine, incorporating the provisions of laws that should regulate relations in the field of economy in the post-war period. The author identifies the objectively existing prerequisites which prove the expediency of codification of economic legislation of Ukraine. [ABSTRACT FROM AUTHOR]

Increasing attention to the issues of finding tools to meet the defined needs and interests of investors determines the relevance of the development of the goals of managing equity capital of the enterprises. The goal of the study was to formulate recommendations for determining the patterns of interest in the management of equity capital of the enterprise. The research methodology is based on the use of theoretical and empirical methods, in particular methods of Internet resource analysis, forecasting, decision support system Decision Making Helper, etc. During the analysis of interest in the topic of managing equity capital of the enterprise in English, the tools of the Google Trends web application were used. On the basis of these data, predictive models of trend lines for the concepts of “equity capital of the company” and “equity capital of the enterprise” were built, which have a satisfactory approximation reliability value and can be used to identify patterns of interest in the topic of enterprise equity management. However, the frequency of search queries for these terms in the Ukrainian language in the world and in Ukraine, starting from 2015, was very low. The assessment of alternative key goals of financial management of equity capital of the enterprise was carried out using the decision support system Decision Making Helper. The priority of ensuring the effective structure of equity capital of the enterprise and the proper level of its capitalisation was determined as the top priority. The practical significance lies in the developed recommendations that can be applied in assessing the relevance among users of Internet resources of information related to equity capital of the enterprise, and in assessing the key goals of financial management of equity capital of the enterprise in order to improve their functioning

The application of tax planning by an economic entity will make it possible to release part of the funds from financial (including tax) liabilities and effectively use them in the reproduction process for modernization, reconstruction, improvement of technical conditions for the production of goods, works and services. Every structure of a successful business strives for profitable production, therefore tax optimization, methods and schemes of its application are topical issues. In the context of an annual increase in the tax burden, optimization for entrepreneurial activity is interesting not only for the existing companies, but also for novice businessmen and start-ups. The purpose of the study is to substantiate and develop practical recommendations for the implementation of tax planning. To achieve it, the following tasks and objectives were set: to study and generalize the views of Russian scientists in modern economic conditions; to develop approaches to improving the mechanism of tax optimization in order to perform the functions assigned to it, and above all, to influence the financial conditions of an economic entity through the possibility of tax optimization provided by legislation. In the course of the work, the following methods of classification were used: abstract-logical, monographic, analytical, logical approach, comparison and generalization, etc. The methodological and theoretical basis for the study was the works of representatives of Russian science, regulatory and legislative acts of the Russian Federation regulating the functioning of the tax system; official publications, as well as materials of scientific and practical conferences. The obtained results contribute to the identification of ways to improve the mechanism of tax planning by business entities.

Micro-entrepreneurial structures in the field of agricultural production generate employment, have adaptive potential for the formation of stable food systems and survival. The purpose of this study was to substantiate the theoretical and methodological foundations and socio-economic problems of micro-entrepreneurial activities in agriculture under martial law. Research methodology. The methodological framework of the present study included the provisions of system analysis. To generalize results, the study involved monographic, normative, graphic, abstractlogical methods and approaches. Study results. The place of micro-enterprises in the “production – distribution – exchange – consumption” system is determined. They can creatively contribute to the achievement of sustainable development criteria, form sustainable agri-food chains, guarantee self-sufficiency in food products, develop local niche exclusive productions, and ensure self-employment of the rural population. It is established that personal farms that have organized a family farm and registered as individual entrepreneurs also have the opportunity to implement their activities. It was found that the most adapted to the crisis conditions associated with military actions are family farms and household plots. However, the lack of stable sales channels for the products of micro-enterprises, the low level of purchase prices and a considerable increase in prices due to military operations for energy resources, machinery, fertilizers, and plant protection products make production inefficient. One of the priority areas of regional policy is still the development of family farming, small and micro businesses in rural areas. Practical significance. The results of the study can be considered when developing regional programs for the development of agricultural business entities

Farms form an integral element of territorial entities and local culture: they use a variety of agricultural systems, promoting a balanced diet and preserving the environment. In wartime conditions, farms have a unique potential for creating productive and sustainable food systems. All these features indicate that the study of the system of farm development is relevant and has both theoretical and practical significance. The purpose of this study was to substantiate the theoretical and methodological principles, socio-economic and legal issues of the activities of farms in the conditions of martial law. Research methodology. The methodological framework of the present study included the provisions of system analysis and economic theory. To generalize results, monographic, normative, graphic, abstractlogical methods and approaches were used. Study results. It was found that the conditions for staying on the single tax of group 4 are the most beneficial for farms, since the tax is fixed and depends solely on the volume of land plots. It was established that personal farms have the opportunity to implement their activities in the form of entrepreneurship for individuals-entrepreneurs who have organized a family farm. The study characterized individual family farms in Lviv, Zakarpattia, and Chernihiv regions. It was established that during martial law, the state allocates funds under special grants and subsidies to support the development of farms. It was found that the most adapted to the crisis conditions associated with military actions are farms and household plots. Practical significance. The results of the study can be considered in the development of regional programs for the development of agricultural business entities; the development of regulations for the formation and development of cooperation and integration in the agricultural sector of the economy

The article examines the business processes of modern entrepreneurship. Based on the content analysis of approaches to their definition, management of their implementation, description in various spheres of economic activity, the need for automation and optimization, a conceptual pattern of business processes is proposed. According to the concept, the input and output criteria of business processes, their structure and sequence of operations and the interaction of units depending on the field of activity are chosen. Fact-checking of statistical information on the share of various types of economic activity in the formation of the gross domestic product was carried out, which allows us to determine their socio-economic significance and highlight the basis for the formation of the structure of business processes. Information on the results of a survey on the state and needs of business in wartime conditions is presented, ways of adapting entrepreneurship to the challenges of wartime and preserving and developing business are considered. The importance of the business team in achieving strategic and tactical goals is highlighted. The criteria by which the business team is evaluated are highlighted. , among them: responsibility for the quality of execution, distribution of areas of responsibility, highquality interaction, speed of adaptation of internal capabilities to external challenges, business climate of the external environment. It was established that the process-oriented model requires the presence of interconnected actions, the implementation of which ensures the achievement of the final result. To ensure business effectiveness, an appropriate algorithm for the implementation of actions and procedures is selected based on the structuring of business processes. The need to introduce a process approach in the management of a business entity and individual processes of its activity, where one of the tools is the selection of their management systems, is proven. The cause-and-effect relationship between the structure of business processes and the choice of an appropriate system for managing them and resources and influencing factors according to the Ishikawa diagram is determined, which will prevent risks and the occurrence of undesirable causes that prevent the achievement of business goals. The evolution of management and information technologies is considered, the stages of functionality of business process management systems in which business functions are automated are given. The characteristics of the MRP, MRP II, ERP, ERP II systems and their effectiveness for managing the processes of the business entity are given. Trends in the development of ERP systems related to the improvement of resource planning, inventory and production process management modules and the introduction of supply chain management and customer relationship management modules are highlighted. The introduction of digital technologies into the business processes of business entities allows the business to adapt to the uncertain conditions of the external environment.

In modern conditions, cost minimisation for business entities is the main condition for existence in the market. One of the tools for such minimisation is outsourcing accounting. In addition to minimising costs, accounting outsourcing ensures the correctness of accounting, provides high-level advice, and protects against possible fines. The purpose of the study was to investigate accounting outsourcing as a tool for optimising the activities of entities in modern business conditions. The study applied methods of induction and deduction, cause-and-effect communication, tabular and graphic methods, description and concretisation, and logical generalisation. A single definition of the concept of accounting outsourcing was developed, which revealed the characteristic features of outsourcing. The SWOT analysis of accounting outsourcing services demonstrated accounting outsourcing as an effective tool for minimising costs. It is determined that all shortcomings and threats can be eliminated with careful selection of an outsourcer and signing a contract. The stages of accounting for accounting outsourcing consist in developing a document flow schedule that would ensure timely receipt of information for the customer and quality control of the services provided. A unified methodology for determining the economic effect of accounting outsourcing is proposed, which considers the disadvantages and advantages of existing methods, which would allow revealing the economic, organisational, and managerial aspects of outsourcing accounting. The main proposals received by the author based on the findings of the study can be used in accounting based on outsourcing. Further study of the problems of outsourcing as a tool for optimising the activities of enterprises in Ukraine should be directed to the development of laws and regulations to encourage companies to make managerial decisions regarding the use of accounting outsourcing

The purpose of this study was to develop a mind mapping-based learning medium and determine the feasibility of it in the basic accounting subject of business entity competency at the Muhammadiyah Vocational High School 2 Klaten Utara in Indonesia. This study was a Research and Development (R&D) study with a quantitative approach. The development model covered analysis, design, development, implementation, and evaluation stages (ADDIE). This study's subjects consisted of a material expert, medium expert, learning practitioner, and students in Grade 10 enrolled in the Financial and Institutional Accounting (AKL) 1 Expertise Program, with a small group trial totaling seven students and field trial group totaling twenty-six students. A medium feasibility questionnaire was used to collect the data of the study. The data analysis technique involved a descriptive and quantitative test questionnaire instrument based on the experts' and students' feasibility as the learning medium. The material judgment results showed that the material expert gave a score of 71 (feasible), the medium expert gave a score of 66 (feasible), and lastly, the learning practitioner gave a score of 118 (very feasible). The small and field trial groups responded positively with a greater or equal to 65 percent percentage for each indicator. Thus, the mind mapping learning medium was feasible as a learning medium for basic accounting subjects' business entity competency. [ABSTRACT FROM AUTHOR]

The growth of production efficiency in the agricultural sector of the economy is based on the use of various factors – organisational, economic, labour, material, motivational, etc. Among them, organisational and economic ones are a priority, which can also include integration relations. The mechanism of action of organisational and economic foundations of integration relations in the context of a systematic approach is rather underinvestigated, which determined the topic of research. The purpose of the study is to substantiate the theoretical, methodological, and practical foundations of building an organisational and economic mechanism of integrated structures from the standpoint of a systematic approach. The methodological basis of the study was the provisions of institutional economic theory and system analysis. Monographic, normative, graphic, abstract and logical methods and approaches to generalising results are used. The economic essence of the organisational and economic mechanism of integrated structures in the agricultural sector of the economy is determined. The essence of integrated structures and integrative formations from the standpoint of consistency is substantiated. The concepts of “integrated structure” and “cooperative” have been clarified. The interdependence of dysfunctions is determined – an integrated structure and an agricultural cooperative. The study results can be taken into account in the development of programmes: determining priorities for the development of integration and cooperative structures, developing laws and regulations for the establishment and development of cooperation and integration in the agricultural sector of the economy

Any socio-economic system cannot develop in an environment without competition. Competition drives progress, but to function and develop optimally, an enterprise must have an elevated level of competitiveness. Thus, the chosen topic is relevant. The purpose of this study was to analyse the main methods for assessing the level of competitiveness of an enterprise. The main advantages and disadvantages of the main methods of assessing the level of competitiveness of an enterprise were highlighted. Examples of using SWOT and PEST analysis were presented. It was found that the level of competitiveness of the enterprise should be understood as such a state in which the quality of competitive advantages on the market allows demonstrating a high, medium, or low level of competition. It was also noted that the state of security substantially affects the competitiveness of the enterprise and without effective security mechanisms, high indicators will be problematic to achieve. It was found that competitiveness should be considered as such a level of functional and structural organisation of the enterprise, at which one can discuss the ability to ensure production and sale of products and services at a level sufficient to meet demand and ensure high positions in the market relative to competing producers. The results obtained can be used in the activities of Ukrainian enterprises.

The article reviews the content and economic role of monitoring financial and economic activities. The aim of the study is to determine the essence of one of the main elements that make up the internal control system, namely: monitoring, which ensures the economic entity economic security. The subject is an indicative monitoring system, with the help of which risks are identified in a certain segment of the enterprise activity, that is, at the micro level. The research methodology consisted in the information collection and generalisation in order to build a scientific hypothesis about the subject under study, as well as in the recommendations development to improve the internal control system efficiency in the direction of ensuring the economic entity economic security. As a result, the authors proposed a monitoring algorithm that ensures the internal control system and economic security effectiveness.

Relevance of the research. Russian military aggression against Ukraine has caused significant material losses to the Ukrainian economy: the infrastructure destruction, as well as destruction and damage of businesses property of all forms of ownership. Losses are particularly significant for small and medium-sized businesses, which have a high degree of risk and revenue instability due to significant dependence on external factors. Small and medium-sized businesses are naturally focused on the available resources, which, in the first place, may be lost or damaged. Small business development performing some specific socio-economic functions acts as a driving force of many economies around the world. That is it will be extremely important for the reconstruction of Ukraine's economy in the postwar period. Problem statement. To restore Ukraine, there is a need to assess losses of economic entities, which include the value of damaged property and loss of profit. Therefore, today there is a need to quickly develop an algorithm/methodology to assess loss of profit from hostilities. Analysis of recent studies and publications. The nature of losses and benefits in a number of regulatory sources, namely the Civil Code of Ukraine, the Commercial Code of Ukraine, the National Regulation (Standard) of Accounting and "General Requirements for Financial Reporting" has been analyzed. Unsolved parts of the general problem. Amid Russia's armed aggression in Ukraine, the property of legal entities and individuals is being damaged and destroyed. Recently the Cabinet of Ministers of Ukraine has adopted Resolution № 326 dated March 20, 2022. It concerns the compensation of the value of destroyed (damaged) property as a result of the war to legal entities. Regarding the assessment (examination) of loss of profit, there is no appropriate methodology of loss of profit calculation and determining its size in Ukraine. Moreover, the legislator does not link the plaintiff's right to compensate for damages with the methodology (method) of their assessment. Task and objective. The above circumstances determine the feasibility of developing methodology for calculating loss of profit and its size to create the mechanism for its compensation, taking into account sectoral characteristics of small and medium-sized businesses. Study methodology. General scientific (analysis and synthesis, induction and deduction, and grouping analysis) and special (abstraction, modelling, etc.) methods of studying economic phenomena and processes have been used in the research. The main material (study results). The methodology for estimating the loss of profit of business entities as a result of hostilities (aggression) has been developed. The following criteria should be used to determine the loss of profit: typical circumstances, reasonable costs, and compensation. There is a term to determine the loss of profit. That is to confirm its reality and materiality, and a reasonable amount of estimated revenue or profit. The methodology involves determining eight key indicators (groups of indicators) of an entity based on the analysis of its financial, accounting and tax reporting. It is also an opportunity to take into account when determining the loss of profit the nature and type of business activity. If it is a stable company during a long period, the basis for determining the amount of compensation may be based on its financial statements for 3-5 years. If there is no information about long-term activities, it is advisable to use scenario analysis. Expert assessment can also be performed by building a mathematical model on the principles of information sufficiency, using accounting and financial documents. The loss of profit assessment can be done using direct, evaluation or hybrid approaches, depending on the business specifics. When determining the loss of profit, it is advisable to take into account the peculiarities of doing business in different fields of national economy. The loss of qualified personnel and additional training costs play an important role in the industrial sector; the service sector may incur losses in the form of loss of profit without damage or loss of property; the agricultural sector is the most vulnerable sector in terms of loss of profit due to the war, as well as the most difficult object to calculate the amount of loss of profit having too many factors, which must be taken into account. In our opinion, the loss of profit as a result of armed aggression can take place without direct material damage and as a result of reduction or termination of business performance during the war, which contradicts the Resolution № 326, and requires further regulation. Conclusions. The methodology for assessing the loss of profit of a business entity as a result of hostilities (aggression) has been developed. The methodology involves determining eight key indicators (groups of indicators) of an entity based on the analysis of its financial, accounting and tax reporting. It has been proved that it is advisable to take into account the peculiarities of doing business in different sectors of national economy. The loss of qualified personnel and additional training costs play an important role in the industrial sector; the service sector may have losses in the form of loss of profit without damage or loss of property; the agricultural sector is the most vulnerable sector in terms of loss of profit due to the war, as well as the most difficult object to calculate the amount of loss of profit having too many factors, which must be taken into account. It has been proved that the loss of profit as a result of armed aggression can take place without direct material damage and as a result of reduction or termination of business performance during war.

To address the problem that the traditional access-control model is no longer suitable for access control and authorization in the super business system—which has the characteristics of many businesses and complex permissions—a business entity-based access-control model (BE-BAC) is proposed in this paper. The BE-BAC model realizes the relationship between users, business entities, and business permissions. Firstly, according to the characteristics of the super business system, the concept of business entity is put forward, introducing the composition and relationship of the business entity. Secondly, the business entity is introduced into the access-control model, formally describing the basic relationship, constraint, mapping, and authorization strategy of the BE-BAC model. Finally, the access-control workflow, based on the business entity, is designed, and the security analysis and comprehensive comparison of the model are carried out. Compared with the existing access-control model, the BE-BAC model has higher security and flexibility, and better protects resources, through more secure access-request decisions. [ABSTRACT FROM AUTHOR]

Introduction. The economic expediency of the diversification of production activities is determined by its impact on the economic and financial state of the enterprise, since the result of any diversification should be the reduction of risk and the emergence of synergistic effects, especially in the field of finance, thanks to the possibility of free intra-company transfer of funds to the areas of activity that develop the most dynamically. The effect of diversification largely depends on the choice of directions (vertical integration, diversification based on existing types of activities, creation of conglomerates). Methods. Modern general scientific and special methods of economic research were used during the research, in particular: systematic approach, comparative, dialectical, abstract and logical methods. The results. It has been proven that the diversification of production activity will be expedient in the following cases: narrowing the possibilities of development of the current business; strengthening the competitive advantages of the enterprise and its products due to diversification; the opportunity to use the existing potential for organizing activities in other fields; the ability to reduce production costs; availability of financial and organizational resources to implement diversification. Discussion. In the post-war period, there will be a change in the priorities of production and economic activity of business entities, which is caused by a change in the direction of the country's economic development. This circumstance will lead to the improvement of the theoretical foundations of the diversification of business entities. [ABSTRACT FROM AUTHOR]

The state and features of small business development in Ukraine are studied in the context of ensuring the postulates of sustainable development. Positive and negative trends and changes are revealed, prospects of the development of business structures are defined in terms of sustainable development. Assessing the concentration of entrepreneurial activity in the regions of Ukraine, we note the presence of certain fluctuations in the dynamics and interregional differences in the density of economic entities per 10 thousand population. Based on the analysis of the entrepreneurial activity in the regions of Ukraine, it is established that despite the insufficient level of small business development, its influence on the economic development of the regions is growing. This is confirmed by the calculated coefficient of the impact of revenues from small businesses to the local budget on GRP, the importance of which is growing in all regions. The calculation of the ratio of personnel costs in the field of small business to personnel costs in all enterprises shows its tendency to decrease in most regions, which is explained by an increase in business shadowing rather than lower wages and a reduced number of employees in these enterprises. It is proved that the development of entrepreneurship solves not only economic but also social issues. It is an effective means of restructuring, enhancing innovation, overcoming imbalances in certain market segments, creating new jobs and reducing unemployment. Stimulating the development of an entrepreneurial activity, supporting small business and creating conditions for economic management are among the primary tasks of the state's economic policy. [ABSTRACT FROM AUTHOR]

The purpose of the study is the determination of the possibility of a person’s releasing from criminal liability in connection with his/her bailment to another subject rather than the bailment to a collective of a company, an institution, an organization (in particular, to a labor collective formed by an individual as an entrepreneur), and also making the appropriate proposals for improvement of the legislation. Methodology. The methodological basis of the research is a dialectical-material method of scientific cognition of social and legal phenomena, as well as general scientific and special methods of legal science, in particular: systematic-structural; comparative-legal; logical-legal (dogmatic); statistical. The scientific novelty of the conducted research is contained in the provement of the possibility, within the borders of the current legislation, to release a person from criminal responsibility on the basis of bailment to a labor collective, formed by an individual as an entrepreneur, as well as in the justification of the expediency of preservation the institution of release from criminal responsibility in the new Criminal Code of Ukraine. In the new Criminal Code of Ukraine, which is now on the stage of the active development, the institution of release from criminal responsibility must necessarily find its place. One of the important components of the abovementioned institution should be the release of a person from criminal responsibility in connection with his/her bailment. In this case, the law should establish that a subject which takes a person on bail may be a collective of a legal entity or its separate subdivision, as well as a labor collective formed by an individual entrepreneur (if the accused person is a member of the relevant collective). Conclusions. The list of the bailment subjects can be extended by the legislator at the expense of persons who deserve confidence and special trust. Such persons, when applying to the court with a request, must take written obligations, the content of which are the subject to the clear legislative regulation (with a mandatory list of specific control measures to monitor the behavior of the person released from criminal responsibility)

The problem with partners in this community service activity is the people of Lembah Sari Village, Rumbai Timur District, Pekanbaru City regarding the forms of business entities for Micro, Small, and Medium Enterprises (MSMEs). The solution offered in this community service activity is to increase the knowledge of the people of Lembah Sari Village, Rumbai Timur District, Pekanbaru City regarding forms of business entities for Micro, Small and Medium Enterprises (MSMEs). The implementation method used in this community service activity is to use the lecture, dialogue, and discussion methods in order to provide legal counseling to the people of Lembah Sari Village. Participating partners in this community service activity are the Head of the Development and Community Empowerment Section of Lembah Sari Village and the Head of RW 07 Lembah Sari Village who participated in providing time, providing space, and supporting facilities, and presenting the community as activity participants. The output target of this community service activity is scientific articles published in national journals. The conclusion of this community service activity is that this activity has been successfully implemented and the benefits can be felt directly by the participants. Before the activity was carried out, of the 20 participants, only 19% answered correctly the material to be presented. Meanwhile, after the activity was carried out, 59% of participants answered that they had understood the material presented.

The state and features of small business development in Ukraine are studied in the context of ensuring the postulates of sustainable development. Positive and negative trends and changes are revealed, prospects of the development of business structures are defined in terms of sustainable development. Assessing the concentration of entrepreneurial activity in the regions of Ukraine, we note the presence of certain fluctuations in the dynamics and interregional differences in the density of economic entities per 10 thousand population. Based on the analysis of the entrepreneurial activity in the regions of Ukraine, it is established that despite the insufficient level of small business development, its influence on the economic development of the regions is growing. This is confirmed by the calculated coefficient of the impact of revenues from small businesses to the local budget on GRP, the importance of which is growing in all regions. The calculation of the ratio of personnel costs in the field of small business to personnel costs in all enterprises shows its tendency to decrease in most regions, which is explained by an increase in business shadowing rather than lower wages and a reduced number of employees in these enterprises. It is proved that the development of entrepreneurship solves not only economic but also social issues. It is an effective means of restructuring, enhancing innovation, overcoming imbalances in certain market segments, creating new jobs and reducing unemployment. Stimulating the development of an entrepreneurial activity, supporting small business and creating conditions for economic management are among the primary tasks of the state's economic policy.

Internal control is an integral part of an organization’s economic security. The purpose of the study is to determine the internal control tools that allow you to ensure and maintain a sufficient level of economic security of the enterprise. The subject is the internal control system, which is used to identify external and internal threats to the economic security of an economic entity at the micro level. The research methodology is based on the collection and generalization of facts related to the subject under study, the formation of a hypothesis about the subject of research – the Internal Control System (ICS) – and the development of a general idea of ways to overcome existing threats. As a result, the authors made a conclusion about the effectiveness of the internal control system in the enterprise in order to ensure its economic security.

Entrepreneurship development is a powerful factor in reforming the economy: creating a socially oriented market mechanism, overcoming the current crisis decline in production and providing the preconditions for economic growth in the region. Entrepreneurship is recognized as one of the main factors of political and social stability of society. Therefore, the effective functioning of business entities is a prerequisite for the economic well-being of the country`s citizens, and hence national security. The main source of data for the study was the State Statistics Service of Ukraine, which publishes a set of indicators that characterize various aspects of business. In particular, data from the section `Activities of enterprises` on the official website of the State Statistics Service of Ukraine and official data on the websites of its regional offices, as well as information from the collections `Activities of economic entities` and `Activities of large, medium, small and micro enterprises` were used. The development of entrepreneurship for the period of 2016–2020 has been analyzed in the article. The analysis of the dynamic changes in the development of entrepreneurship in the context of enterprises and individuals-entrepreneurs has been conducted. The quantitative data of the State Statistics Service of Ukraine, illustrating the distribution of subjects of Ukrainian entrepreneurship by size, types of economic activity, volumes of sold products, works and services, and financial results of entrepreneurial activity have been considered and analyzed. It is important to monitor the financial performance of enterprises continuously. It promotes response and the efficiency of their activities increase, optimizing the use of resources and management potential. [ABSTRACT FROM AUTHOR]

The existence of an effective financial and economic security system, which will provide the protection of the enterprise from the threats is one of the most important aspect of sustainable business growth providing and formation of positive results of its financial activities in modern conditions of the economic processes imbalance. The protection is conditioned by the ability of the enterprise authorities: to provide sustainable business growth of the enterprise, to neutralize the negative impact of the crisis economy, to form an adequate accounting system of financial flows, to strengthen operating effectiveness of the control system, to provide the protection of the trade secret information confidentiality on appropriate levels. Modern scientific researches indicate there is impossible to find exit from crisis, to stabilize the economic situation, to create an effective mechanism of doing business without unified system of business financial and economic security. The search of the main ways of business acceleration with minimal expenses for forming of effective system of enterprises functioning aimed at maximization of profits and harmonization of relations between business stakeholders is very relevance in the conditions of post-crisis reconstruction. It should be taken into account the fact that production and economic systems, regardless of the form of ownership, are characterized by the presence of constant risk and threats associated with the dynamics of the external and internal environment of their functioning. The financial and economic security of a business depends on the state of the country's monetary security. It should also be noted that at present the financial security of Ukraine is under threat, since all components of ensuring financial and economic security are in danger. The problems of their own economic security arise before each type of business, not only in times of crisis, but also when working in a stable economic environment, the set of targets to be solved in this case has a significant difference. The instability of the economic and political situation in the modern world creates great tensions and serious problems to ensure the financial security of enterprises, which is associated with solving economic and legal problems, as well as protecting economic interests and property rights of economic entities - physical and legal persons. The financial security of the enterprise, as the main economic entity of the modern economy, occupies an important place among the indicators of financial security at other levels, as the security of the enterprise is the basis of both economic security in general and financial security in particular. Financial security plays a significant role in the management of the enterprise, helps protect its financial and economic interests from negative internal and external threats, protects the financial interests of business owners, controls the financial resources of the company, able to withstand existing and emerging risks that cause financial damage change the structure of equity. [ABSTRACT FROM AUTHOR]

The contribution of domestic and foreign scientists to the solution of cash flow management issues is significant, but one should pay attention to the objective need to further deepen the theoretical framework for determining the nature of cash flows, their classification, as well as the mechanism of an effective cash flow management policy of the organization as a coordinated social education.The aim of this work is to substantiate the theoretical and practical aspects of managing the organization’s cash flows as a coordinated social education. The following tasks were identified: to highlight the theoretical aspects of the essence of the organization’s cash flows; improve the classification of cash flows of the organization; develop a mechanism for managing the organization’s cash flows. The practical significance of the work lies in the fact that its results can be used by organizations to improve the organization’s cash flow management. Research methodology. In the study of the cash flow management process at the enterprise, a number of scientific research methods were used: deduction method, analysis method, synthesis method, comparison method.Based on the analysis of economic literature, the nature of the organization’s cash flows has been clarified, the term “cash flows” has been defined – this is the process of movement of cash and non-cash funds and their equivalents, carried out in the form of revenues from the main and non-core activities of the organization, as a coordinated social education, as well as the payments necessary for the implementation of its economic activities, which, in their totality, are distributed over time and ensure that the organization achieves its main goal is to make a profit, and also support its business activity, a high level of liquidity and solvency, a positive business the image. The classification of cash flows has been clarified and supplemented with the following classification features: according to the degree of dependence on sales volumes, sources of incoming cash flow generation, relative to the number of cash flows, according to the degree of balance, depending on the period of receipt (payment), and priority. The scheme of the organization’s cash flow management mechanism as a coordinated social education has been improved.

The aim of the article is to justify the ways to improve accounting and auditing. In view of this, the authors analyze the influence of factors of the internal and external environment, which are conditioned by the current global financial crisis, on the development of the credit component of financial security of enterprises.Using the methods of generalization, internal and external factors influencing the development of the credit component of financial security of enterprises are identified. The degree of liquidity of the assets of individual enterprises and the possibility of using the credit component in their activities are analyzed based on the calculation of their creditworthiness, solvency, financial stability, and financial status (factors of the internal environment).Bu means of econometric modeling, it is found that the development of the credit component of financial security of the studied business entities is slowed down due to excessive growth in their current liabilities, compared to the relatively moderate rate of changes in the volume of their assets, as well as the limited possibilities for long-term borrowing and low return on assets.The regression analysis of the impact made by fluctuations of the exchange rate of the domesticcurrency against the US dollar and the euro (environmental factor) on the development of the credit component of financial security of the studied business entities revealed that this factor negatively affects both the volume of credit resources and the business entity as a whole.Under modern conditions of the global financial crisis,the practical implementation of the research results will improve quality and speed of making managerial decisions, which are based on accounting and audit data. In this regard, it makes sense to direct further research at identifying and eliminating the consequences of the global financial crisis of 2020 in activities of business entities.

Despite their rapid growth, the utilisation of application programming interfaces (APIs) poses challenges for companies under pressure to yield productive systems integration. APIs of larger systems tend to be large, complex and have reduced modularity and quality, which makes them cumbersome to comprehend and use. These challenges can be addressed by static API analysis that focuses on studying API code itself and deriving business entities and dependencies from operational signatures. However, existing techniques for static analysis of APIs face the challenges in deriving a sufficient coverage of business entity relationship types from implementation-oriented API operational signatures carrying limited semantic insights. The paper aims to address such problems by supporting static analysis techniques for APIs that improve their modularity. Our approach adopts an object-oriented paradigm where the concept of “object” is exemplified by the notion of business entity. It systematically applies interface analysis methods and techniques for eliciting knowledge of business entities and their attributes, for deriving the temporal order of calling operations across multiple business entities, and for learning and extracting various ways of invoking a service via APIs. The approach is implemented as an open-source tool and applied to a group of widely-deployed services in practice for validation. The research contributes to identifying key aspects of both the structure and behaviour of APIs, which will lead to building a simplified but comprehensive interface (presentation) layer to assist service users in understanding complex and overloaded interfaces as well as to facilitate efficient and effective service integration.

The article is devoted to the analysis of constitutional support of entrepreneurship legality in Ukraine and its functional purpose in the current conditions. The modern state of the constitutional instruments of government support of entrepreneurship in Ukraine is analyzed in its entirety; available accounting modes related to the official registration of natural and legal entities as economic agents as well as the prescription of regulatory requirements for conducting business in Ukraine are characterized. The authors formulate own view of the concept “entrepreneurship legality in Ukraine” taking into account modern development trends in business relations and objective necessity of their regulation through the constitutional means. Scholarly approaches to the definition of the concept “legal support of entrepreneurship” are studied. The paper proves that entrepreneurship faces the challenges, and sometimes it is impossible to solve the problems of local, regional, nationwide and global level, which evolve under the influence of non-market factors, independently. In order to resolve the above problems, it is essential to involve the state and provide conformity of the adopted policy in the business sector. The key impact factors and roadmap for further development of entrepreneurial activity are defined. The paper highlights the blocks of regulatory legal acts. Certain components of the constitutional support, which will have a favorable effect on entrepreneurial activity, are identified. The article generalizes the ways for improvement of the constitutional support of a business activity that further form four specific measures on effective and overall legal support of the entrepreneurial activity.