Search

The article considers the conditions for the sustainability of economic socialization of the entrepreneurship of rural areas of Ukraine. The main methods used in the study were clustering method, structural analysis, methods of economic evaluation of economic activity, financial condition of entrepreneurs taking into account in-dustry specifics and classification of business entities as large, medium and small enterprises. It is proved that the social mission of entrepreneurship of rural areas in the economic plane of estimates should be considered according to the concept of determining benefits and costs. The method of estimating the social price of pro-duction, which is a motivating factor for increasing wages in rural areas, is deter-mined. The trend of development of social and economic efficiency of enterprises in the formation of entrepreneurship of rural areas on average for one region of Ukraine and in the country as a whole is analyzed. It is proven that the realization of the entrepreneurship of rural areas within one region of Steppe, Forest-Steppe, Polissya and Western zones of Ukraine has a significant impact on people's well-being, quality and security of life, the amount of obligations to the subjects of in-terest and system of relations between entrepreneurs in agriculture.

The article considers the concept of financial stability of the company in modern conditions, reveals the real situation on this issue, indicates ways to improve the situation. An important direction is to ensure an adequate level of financial stability, which guarantees the rational use of resource potential and stable development in the future. Based on the issues and purpose of the study, an analysis of scientific papers was conducted to determine the concept of financial stability. Differences among scientists in understanding the concept and the problem of lack of clear directions and programs to improve the financial stability of the enterprise are identified. Taking into account the opinions of numerous authors, the determining internal and external factors influencing the financial stability of the enterprise are highlighted. It is determined that today economic and financial factors have the greatest impact on financial stability. The concept of internal and external financial stability is considered. To assess financial stability, it is proposed to use a system of indicators, as one specific group is not enough to characterize the level of stability. The negative consequences of financial instability with unsatisfactory indicators of financial stability are considered. Ways to increase financial stability are proposed. The importance of choosing a financial strategy as a lever in the development of the company is determined. The analysis of the financial stability of the enterprise is considered as a consistent, step-by-step consideration of all parameters related to the conduct of economic activity. Forecasting and analyzing measures to improve financial stability, it is noted that in the modern economy an important component of the process of developing and implementing the financial strategy of the enterprise is financial controlling. The importance of planning and control to ensure financial stability is revealed. Recommendations for stabilizing the company's financial activities have been developed., В статье рассмотрено понятие финансовой устойчивости компании в современных условиях, раскрыто реальное состояние с данной проблематике, указано на пути улучшения ситуации. Важным направлением определено обеспечение адекватного уровня финансовой стабильности, что гарантирует рациональное использование ресурсного потенциала и стабильное развитие в будущем. На основе проблематики и цели исследования проведен анализ научных работ, для определения понятия финансовой устойчивости. Определены разногласия среди ученых в понимании понятия и проблему отсутствия четких направлений и программ улучшения финансовой устойчивости пидприемтсва. Учитывая мнения многочисленных авторов выделено определяющие внутренние и внешние факторы, влияющие на финансовую устойчивость предприятия. Определено, что на сегодняшний день наибольшее влияние на финансовую устойчивость экономические и финансовые факторы. Рассмотрены понятия внутренней и внешней финансовой устойчивости. Для оценки финансовой устойчивости предложено использование систему показателей, поскольку одной конкретной группы недостаточно для характеристики уровня устойчивости. Рассмотрены негативные последствия финансовой нестабильности при неудовлетворительных показателях финансовой устойчивости. Предложены пути повышения финансовой устойчивости. Определены важность избрания финансовой стратегии как рычагу в развитии компании. Рассмотрены анализ финансовой устойчивости предприятия как последовательный, ступенчатый рассмотрение всех параметров, связанных с ведением хозяйственно-экономической деятельности. Прогнозируя и анализируя меры по улучшению финансовой устойчивости отмечено, что в современной экономике важной составляющей процесса разработки и реализации финансовой стратегии предприятия является финансовый контроллинг. Раскрыто важность планирования и контроля для обеспечения финансовой устойчивости. Разработаны рекомендации по стабилизации финансовой деятельности компании., У статті розглянуто поняття фінансової стійкості компанії в сучасних умовах, розкрито реальний стан із даної проблематики, вказано на шляхи поліпшення ситуації. Важливим напрямком визначено забезпечення адекватного рівня фінансової стабільності, що гарантує раціональне використання ресурсного потенціалу та стабільний розвиток у майбутньому. На основі проблематики та мети дослідження проведено аналіз наукових праць, для визначення поняття фінансової стійкості. Визначено розбіжності серед науковців в розумінні поняття та проблему відсутності чітких напрямів та програм поліпшення фінансової стійкості підприємства. Враховуючи думки численних авторів виділено визначальні внутрішні та зовнішні фактори, що впливають на фінансову стійкість підприємства. Визначено, що на сьогоднішній день найбільше впливають на фінансову стійкість економічні та фінансові чинники. Розглянуто поняття внутрішньої та зовнішньої фінансової стійкості. Для оцінки фінансової стійкості запропоновано використання систему показників, оскільки однієї конкретної групи недостатньо для характеристики рівня стійкості. Розглянуто негативні наслідки фінансової нестабільності при незадовільних показниках фінансової стійкості. Запропоновано шляхи підвищення фінансової стійкості. Визначено важливість обрання фінансової стратегії як важелю в розвитку компанії. Розглянуто аналіз фінансової стійкості підприємства як послідовний, ступеневий розгляд усіх параметрів, пов’язаних із веденням господарсько-економічної діяльності. Прогнозуючи та аналізуючи заходи, щодо покращення фінансової стійкості, відзначено, що в сучасній економіці важливою складовою процесу розробки та реалізації фінансової стратегії підприємства є фінансовий контролінг. Розкрито важливість планування та контролю для забезпечення фінансової стійкості. Розроблено рекомендації щодо стабілізації фінансової діяльності компанії.

The article considers the policy of managing the financial stability of the enterprise. The interpretation of the concept of financial stability by economists is compared, the definition is compared. Ensuring the financial stability of enterprises and strengthening its competitiveness through the use of a set of measures to improve financial management in the short term is analyzed. The financial stability management mechanism is presented as a set of interconnected blocks and a sequence of interconnected stages. The necessity to apply the tools of financial stability management to harmonize the purpose of the developed strategy with the general strategy of the enterprise for further implementation is substantiated. In addition, the mechanism for managing the financial stability of the enterprise is presented as a system of subjects for managing the financial stability of the enterprise and their parameters of the structure and volume of financial assets. It is analyzed that the content of this control mechanism is manifested in its functions, which ensure the achievement of the goal and the implementation of a certain set of tasks. The complexity of the organization of the mechanism of management of financial stability of the industrial enterprise is caused. It is determined that the purpose of the mechanism is to form a management that should ensure a balance between the internal system of the enterprise and its external environment, taking into account the preservation of integrity in the process of structural change, performance of functional actions and expanded reproduction of capital., В статье рассмотрены вопросы политики управления финансовой устойчивостью предприятия. Рассмотрены различные трактовки понятия финансовой устойчивости. Проанализированы условия обеспечения финансовой устойчивости предприятий и укрепления его конкурентоспособности за счет использования комплекса мероприятий по совершенствованию управления финансами. .Механизм управления финансовой устойчивостью представлено как совокупность взаимосвязанных блоков и последовательности связанных между собой этапов. Разработанный механизм функционирует на основе определенных организационных структур, принципов, методов, финансовых инструментов, правовых норм и направлен на установление оптимальных параметров структуры и объема финансовых активов. Установлено, что содержание данного механизма управления проявляется в его функциях, которые обеспечивают достижение цели и выполнение определенного комплекса задач. Целью создания механизма является формирование управления, которое должно обеспечивать равновесие между внутренней системой предприятия и его внешней средой при сохранении целостности предприятия в процессе структурных изменений, выполнения функциональных действий и расширенного воспроизводства капитала. Разработанный механизм управления финансовой устойчивостью предприятия представляет собой неотъемлемую часть механизма финансирования хозяйствующих субъектов и помогает мобилизовать и распределять финансовые активы, необходимые для осуществления деятельности предприятия по основным направлениям. Этот механизм позволяет также комплексно и системно решать проблемы обеспечения финансовой устойчивости предприятия, рационализировать процесс управления финансовыми ресурсами и финансовой устойчивостью субъектов хозяйствования., У статті розглянуто питання управління фінансовою стійкістю підприємства. Розглянуто трактування поняття фінансової стійкості у вчених-економістів, порівняно визначення. Проаналізовано забезпечення фінансової стійкості підприємств та зміцнення його конкурентоспроможності за рахунок використання комплексу заходів щодо вдосконалення управління фінансами у короткостроковій перспективі. Механізм управління фінансовою стійкістю представлено як сукупність взаємопов'язаних блоків та послідовності пов’язаних між собою етапів. Обґрунтовано необхідність застосувати інструментарій управління фінансовою стійкістю для узгодження цілі розробленої стратегії з загальною стратегією підприємства для подальшої реалізації. Крім того, механізм управління фінансовою стійкістю підприємства представлено як систему суб'єктів управління фінансовою стійкістю підприємства та їх взаємовідносин. Визначено, що розроблений механізм управління функціонує з урахуванням певних організаційних структур, принципів, методів, фінансових інструментів, правових норм з метою встановлення оптимальних параметрів структури та обсягу фінансових активів. Проаналізовано, що зміст даного механізму управління проявляється в його функціях, які забезпечують досягнення мети і виконання певного комплексу завдань. Обумовлено складність організації механізму управління фінансовою стійкістю підприємства. Визначено, що метою механізму є формування управління, яке повинно забезпечувати рівновагу між внутрішньою системою підприємства та його зовнішнім середовищем, враховуючи збереження цілісності в процесі структурних змін, виконання функціональних дій і розширеного відтворення капіталу.

Introduction. The issues of management of production costs of the enterprise have become important for domestic businesses after the transition of the economy to market principles of doing business. In the command-administrative system of management, pricing was the prerogative of state authorities, ministries and departments and was based on the implementation of a cost approach, which involves the inclusion in the cost of products of the full cost of its production and sale. Methods. During the research general and special methods of research of processes and phenomena in their interrelation and development were used, namely: monographic (at formulation of the purpose, tasks, subject and object of research); method of comparative analysis (in the study of the concepts of strategic cost management). At the stage of observation of business transactions, collection, measurement, design, registration, systematization and processing of information for research, the inductive method was used, and the deductive method was used in the process of theoretical understanding of the problem. Results. We believe that the main characteristics of the cost management system of an agricultural enterprise should be: phased implementation of the process; inclusion in the general process of enterprise management; establishing the impact of the external environment of the business entity; determining the characteristics of the internal environment; availability of feedback. Discussion. At the stage of reforming the domestic accounting system, the issue of terminology should be given special importance. It is advisable to use in regulations the definition of costs and expenses, limiting the scope of these categories and providing the possibility of their unambiguous qualification by enterprises that prepare reports for interested users, both external and internal. Prospects for the application of IFRS in Ukraine in terms of cost accounting require understanding of the basic ideas and meaning of international standards and research, the results of which will approximate, and further bring the guidelines and rules of cost accounting in Ukraine in accordance with international financial reporting standards. Keywords: production, management, costs, expenses, accounting, prime cost.

To increase the effectiveness of the fight against cybercrime, developed countries have begun the relevant work to increase the security of their own information and telecommunications networks of general and special purpose. Current global trends in the spread of cybercrime and the intensification of cyberattacks indicate the growing importance of combating it for the further development of society, which in turn leads to the attribution of certain groups of public relations of the cybersphere to the competence of legal regulation. The current situation with cybercrime requires constant improvement of methods of combating cybercrime, development of information systems and methods aimed at ensuring cybersecurity in the country. That is why the authors of this article developed a method for assessing cybersecurity in a special purpose information and telecommunications system. During the research, the authors used the main provisions of communication theory, queuing theory, artificial intelligence, as well as general scientific methods of analysis and synthesis. The difference between the proposed method from the known ones, which determines its novelty, is the possibility of: detection and qualitative interpretation of cyber threats; modeling scenarios of extreme situations caused by the implementation of cyber threats; assessment of risks that have the characteristics of several classes and ranking of assets of the information and telecommunications system according to the degree of their criticality; perform an assessment of the number of critically vulnerable assets of the information and telecommunications system; substantiate the composition and probability of cyber threats that can cause extreme situations in the information and telecommunications system; conducting risk assessment of their implementation in the information and telecommunications system. The practical significance of the proposed method is fatigue, that its application allows to automate the process of analysis of cyber threats and risk assessment of cybersecurity of information and telecommunications system

BACKGROUND Frailty is a clinically recognized syndrome of decreased physiological reserve and a key contributor to suboptimal clinical outcomes in various lung disease groups. Interstitial lung disease (ILD) is fast approaching chronic obstructive pulmonary disease as the number one indication for lung transplantation worldwide. Our aim was to assess whether frailty is a predictor of mortality in patients with ILD referred for lung transplantation in an Australian cohort. METHODS Consecutive patients with ILD referred or on the waiting list for lung transplantation from May 2013 to December 2017 underwent frailty assessment using the modified Fried's frailty phenotype. Frailty was defined as a positive response to ≥3 of the following 5 components: weak grip strength, slowed walking speed, poor appetite, physical inactivity, and exhaustion. RESULTS One hundred patients (82 male:18 female; age, 59 ± 7 y; range, 30-70) underwent frailty assessment. Twenty-four of 100 (24%) were assessed as frail. Frailty was associated with anemia, hypoalbuminemia, low creatinine, and the use of supplemental oxygen (all P < 0.05). Frailty was independent of age, gender, measures of pulmonary dysfunction (PaO2, forced vital capacity percentage predicted, total lung capacity, total lung capacity percentage predicted, DLCO, or DLCO percentage predicted), cognitive impairment, or depression. Frailty and DLCO % predicted were independent predictors of increased all-cause mortality: 1-year actuarial survival was 86 ± 4% in the nonfrail group compared with 58 ± 10% for the frail group (P = 0.002). CONCLUSIONS Frailty is common among patients referred for lung transplant with a diagnosis of ILD and is associated with a marked increase in mortality.

Svynous I.V., Havryk O.Yu., Byba V.A. THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF CREATION AND FUNCTIONING OF FARMS Purpose. The aim of the article is deepening of theoretical and methodological foundations of creation and functioning of farms and disclosure of their economic nature and specifics in the current economic conditions. Methodology of research. A set of methods, techniques and principles of scientific knowledge, fundamental provisions of economic theory and scientific developments on the development of farms are the theoretical and methodological basis of scientific research, the results of which are presented in the article. General and special methods of economic research are used in the course of scientific research, in particular: systematic approach – in studying the relations between phenomena and processes in the system of ensuring the effective development of farms; comparative approach – to compare economic processes in agricultural production at different time periods in order to identify cause and effect; dialectical, abstract and logical methods – in carrying out theoretical generalizations, forming conclusions. Findings. It is revealed that the peculiarity of the functioning of the peasant farms is that they are both a production and a consumer unit, and therefore they combine two goals – production (maximizing income) and consumer (increasing welfare of all household members). The following models of development of the subjects of rural family economy have been systematized: the model of a labour farm; the model of farm based on the use of wage labour; model of a family corporation. It is established that on the basis of family organization of labour a small local economy “family farm” is formed, the peculiarities of which are: dual purpose of development, i.e. realization of entrepreneurial ability of its members to manage on land and maximization of income; the reproduction process depends on the established system of informal institutions; Determinant behaviours of its members include: loyalty to traditions and cultural heritage, social orientation, innovation, resilience, confidence and predictability of household members' actions; combination of multi-vector, contradictory processes; combination of technological, economic and cultural conditions of functioning of the family farm that determine the synergistic effect. Originality. The concept of “family farm” has been further developed, which, unlike the existing ones, characterizes the form of agricultural activity carried out by persons with family ties or with the involvement of employees, and the share of the labour contribution does not exceed the contribution of family members. Practical value. Generalization of the evolutionary development of economic science indicates the existence of two concepts of economic development: the concept of the peasant economy as an entrepreneurial economy, in which the owner hires himself as a worker; the concept of the peasant economy as a working family farm, in which the family as a result of labour costs receives a single labour income and compares its efforts with the obtained material result. Taking into account the abovementioned features of the functioning of farms should be reflected in the development of national and regional programs to support the development of farms. Key words: farming, peasant economy, family farm, peasant, production.

Introduction. Technical potential is the key to innovative management and economic growth of agricultural production. In the conditions of poor quality and reliability of the machines, the dealer service of the manufacturing plants is poorly developed, the main task of which is the elimination of defects in machinery. In this regard, the task of modernizing the technical means of farms in the corporate sector of the agrarian economy arises. Methods. The following methods and techniques are used for realization of the set tasks: monographic, statistical groups, correlation and regression analysis, graphic – for comprehensive study of the current state of agricultural production and to determine the factors influencing its technical modernization. Results. In the conditions of decrease of technical support of agricultural producers of primary importance becomes the support in the working condition of the machine and tractor park, timely repair and restoration of technical resources, which implies the development of a system of complex engineering service. In turn, it became necessary to create a system of information and consulting and staffing for agricultural producers. Discussion. One of the effective ways of modernizing the technical base of agricultural producers involves the use of the program Trade in. This program is a system of offsetting, in which used equipment can be used as a means of partial payment for new equipment. The equipment, which was used and purchased from customers under the scheme Trade in, undergoes pre-sales training with the replacement of all defective components and assemblies, then it is offered for sale. Keywords: agricultural enterprise, modernization, repair, agricultural machinery, technical base.

BACKGROUND Diagnostic and interventional flexible bronchoscopy (FB) is increasingly utilized in complex and high-risk patients. Patients are often sedated for comfort and procedure facilitation and hypoxia is commonly observed in this setting. We hypothesized that high-flow nasal oxygen (HFNO) would reduce the incidence of patients experiencing oxygen desaturation. METHODS In this randomized controlled trial, postlung transplant patients booked for FB with transbronchial lung biopsy were assigned to either HFNO or low-flow nasal oxygen (LFNO). The patient and bronchoscopist were blinded to group allocation. The primary endpoint was the proportion of patients experiencing mild desaturation [peripheral oxygen saturation (SpO2)

BACKGROUND:Frailty is a clinically recognized syndrome of decreased physiological reserve and a key contributor to suboptimal clinical outcomes in various lung disease groups. Interstitial lung disease (ILD) is fast approaching chronic obstructive pulmonary disease as the number one indication for lung transplantation worldwide. Our aim was to assess whether frailty is a predictor of mortality in patients with ILD referred for lung transplantation in an Australian cohort. METHODS:Consecutive patients with ILD referred or on the waiting list for lung transplantation from May 2013 to December 2017 underwent frailty assessment using the modified Fried's frailty phenotype. Frailty was defined as a positive response to ≥3 of the following 5 components: weak grip strength, slowed walking speed, poor appetite, physical inactivity, and exhaustion. RESULTS:One hundred patients (82 male:18 female; age, 59 ± 7 y; range, 30-70) underwent frailty assessment. Twenty-four of 100 (24%) were assessed as frail. Frailty was associated with anemia, hypoalbuminemia, low creatinine, and the use of supplemental oxygen (all P < 0.05). Frailty was independent of age, gender, measures of pulmonary dysfunction (PaO2, forced vital capacity percentage predicted, total lung capacity, total lung capacity percentage predicted, DLCO, or DLCO percentage predicted), cognitive impairment, or depression. Frailty and DLCO % predicted were independent predictors of increased all-cause mortality: 1-year actuarial survival was 86 ± 4% in the nonfrail group compared with 58 ± 10% for the frail group (P = 0.002). CONCLUSIONS:Frailty is common among patients referred for lung transplant with a diagnosis of ILD and is associated with a marked increase in mortality.

Our understanding of genomic heterogeneity in lung cancer is largely based on the analysis of early-stage surgical specimens. Here we used endoscopic sampling of paired primary and intrathoracic metastatic tumors from 11 lung cancer patients to map genomic heterogeneity inoperable lung cancer with deep whole-genome sequencing. Intra-patient heterogeneity in driver or targetable mutations was predominantly in the form of copy number gain. Private mutation signatures, including patterns consistent with defects in homologous recombination, were highly variable both within and between patients. Irrespective of histotype, we observed a smaller than expected number of private mutations, suggesting that ancestral clones accumulated large mutation burdens immediately prior to metastasis. Single-region whole-genome sequencing of from 20 patients showed that tumors in ever-smokers with the strongest tobacco signatures were associated with germline variants in genes implicated in the repair of cigarette-induced DNA damage. Our results suggest that lung cancer precursors in ever-smokers accumulate large numbers of mutations prior to the formation of frank malignancy followed by rapid metastatic spread. In advanced lung cancer, germline variants in DNA repair genes may interact with the airway environment to influence the pattern of founder mutations, whereas similar interactions with the tumor microenvironment may play a role in the acquisition of mutations following metastasis.

Background Diabetes increases morbidity and mortality of lung transplantation. However, the reported prevalence of diabetes varies post-transplantation partly due to lack of detection protocols. Aim To determine the prevalence of diabetes in patients (i) waitlisted for lung transplant and (ii) early post-transplantation. Methods We analysed patients on the St Vincent's Heart Lung database from 1 April 2014 to 30 September 2015 on the waitlist (Study 1) and those transplanted (Study 2). Standard of care required all non-diabetic patients to have an oral glucose tolerance test (modified for patients with cystic fibrosis (CF) to screen for CF-related hyperglycaemia (CFRH) (plasma glucose ≥8.2 mmol/L at 60 or 90 min). Results Study 1 included 114 patients (32 with CF and 82 without CF). Of 30 CF patients with glycaemic data, 27 (90%) had abnormal glucose metabolism: 18 had diabetes and nine had CFRH. In 50 patients without CF, 20 (40%) had abnormal glucose metabolism: eight had diabetes and 12 had impaired fasting glucose and/or impaired glucose tolerance. Study 2 included 78 transplanted patients (25 with CF and 53 without CF). Fourteen CF patients had pre-existing diabetes and seven had pre-existing CFRH. All but one patient were diagnosed with diabetes post-transplantation. Hence, diabetes prevalence in CF patients post-transplantation was 96%. Among 53 transplanted patients without CF, seven (13%) had abnormal glucose metabolism but 30 (57%) were diagnosed with post-transplant diabetes. Conclusion There is a high prevalence of diabetes in lung transplant patients. Earlier endocrine participation in lung transplant services is likely to lower diabetes-related morbidity and mortality further.