Search

In this article, we aim to examine and emphasize the need for management solutions to transform the standard tourism product of destination Bulgaria into a health-oriented one. The result of the set goal is the survey conducted among thirty Bulgarian tour operators or agencies of international ones operating on the Bulgarian Southern Black Sea coast, selected at random, with the potential to diversify their product. The presented analysis makes it possible to formulate recommendations and strategic guidelines for the reorientation of mass tourism towards health. [ABSTRACT FROM AUTHOR]

The use of a rating assessment for management purposes makes it possible to form a completely objective picture of the internal situation of a business structure, establishes its current position among other similar rating objects in terms of the main parameters, and also allows you to develop a realistic forecast of the development of the business structure in the short, medium and long term. At the same time, the maximum correctness in the process of choosing the method of constructing a rating assessment - the rating method - becomes extremely important. The purpose of the article is to develop recommendations on the methodology of multicriteria rating of the competitiveness of business structures in order to evaluate the key functional areas of their activity and justify management decisions on ensuring sustainable competitiveness. Objective quantitative information on the main results of the financial and economic activity of business structures can serve as information support for a multi-criteria rating of the competitiveness of business structures. The source can be forms of accounting, statistical or tax reporting; economic reviews of the regional consumer market; materials of industry and special press, specially ordered studies. [ABSTRACT FROM AUTHOR]

Purpose. To establish the relationship between the development of a safety culture in an organisation and the fulfilment of occupational safety requirements. Methodology. To solve the tasks set, we use the method of scientific synthesis, which allows us to obtain new knowledge as a result of combining previously dismembered parts of the subject into a single whole, to determine mutual expectations in occupational health and safety (OHS) management systems (MS). Findings. It is proposed to determine the level of safety culture of an organisation on the basis of five stages: indifference, reaction, dependence, independence, interdependence, which characterises a change in the awareness of employees of the organization to fulfil the requirements for OHS of employees. A process for determining the level of safety culture is proposed by identifying the attitude to the fulfilment of OHS requirements by an OHS specialist, a manager of a unit (organisation), employees’ self awareness and mutual assistance of employees to fulfil OHS requirements. The coefficient of fulfilment of the requirements for OHS of employees in a conditional unit was calculated, which allows determining the stage of development of safety culture and the contribution of each employee to the development of safety culture. A distribution of preventive measures to improve OHS level, based on the level of development of safety culture, is proposed. Originality. The relationship is identified between the coefficient of compliance with occupational safety requirements and employee health and the stages of development of safety culture, taking into account the impact on employee compliance from managers of a units, OHS specialists, selfawareness and mutual assistance through weighting coefficients. Practical value. Recommendations are developed to increase the effectiveness of OHS MS by strengthening the implementation of OHS requirements by changing their attitude to OHS issues, by introducing preventive measures in accordance with the development of safety culture. [ABSTRACT FROM AUTHOR]

The safety of road freight transport is an important component of the safety management system. The safety basis of freight transport is risk assessment. However, existing models for their assessment operate with static dangerous factors that increase the probability of a dangerous event and the severity of its consequences. The transportation process is characterized by dynamic changes in dangerous factors, which requires appropriate improvement of existing approaches. For this, the relationship between the risk of a hazardous event (road accident) and the negative impact of dangerous factors was determined. This made it possible to develop a model for assessing the risk of road accidents, as a cumulative effect of risks from all dangerous external and internal factors, taking into account dangerous actions and without actions of drivers during cargo transportation. To propose a process of occupational risk management taking into account the change in the influence of dangerous factors on the probability of the occurrence of a hazardous event and the degree of severity of injuries from it, based on the matrix for determining the risk of changing dangerous factors over time. To introduce the division of all dangerous factors into static, which do not change (almost do not change) over time during the year, and dynamic ones - which are changed in a period from one hour to a year, which will allow to determine the overall level of risk from the cumulative impact of dangerous factors, considering all combinations of their manifestation.

Background. In modern conditions, attention to the quality of education at all levels, especially in preschool institutions, is becoming increasingly important. The quality of preschool education directly affects the development of children, their social and emotional skills and readiness for learning. The assessment of the quality of educational services in kindergartens not only helps to identify weak areas and improve processes, but also provides transparency for parents and managers. Objective. To collect and analyze information on the quality of preschool education, followed by substantiation of recommendations for making management decisions to improve the quality of preschool education. Sample. The study was carried out on the basis of preschool educational organizations of the Khabarovsk Territory: 87 municipal kindergartens implementing preschool education programs attended by more than 31 thousand children. The study involved 2.284 teachers of preschool educational organizations and 36.908 parents (legal representatives) of pupils. Methods. During the experimental work, the following methods were used: analysis of the Concept of Monitoring the Quality of Preschool Education in the Russian Federation; personnel questionnaires; parent survey; survey based on questionnaires created by N.L. Karabanova; diagnosing children using the tasks of the program “OT ROZHDENIYA DO SHKOLY” (“FROM BIRTH TO SCHOOL”) edited by N.E. Veraksa, T.S. Komarova, M.A. Vasilyeva for diagnosing educational areas for children aged 6-7; observation; a methodology for examining children compiled using child development charts for the program “OT ROZHDENIYA DO SHKOLY”, preparatory for school group (6-7 years) by N.E. Veraksa, A.N. Veraksa. Results. Diagnosis of children in preschool educational institutions by educational areas allowed us to rank the results as follows: more than 60% of children have above-average social and communicative development, more than half of the children have above-average cognitive, physical and speech development, artistic and aesthetic development of the majority is at an average level. According to the survey results, 90.8% of parents believe that preschool education is available. 81.1% of parents are completely satisfied with them of the child (children) staying in kindergarten, 16.8% are rather satisfied than not. 78.2% believe that children in kindergarten can receive the necessary development and preparation for school (15.1% believe that they will receive it rather than not). Conclusions. The results of the monitoring should serve as a basis for the development and implementation of management decisions aimed at optimizing the educational process and creating favorable conditions for the learning and development of pupils. This implies taking into account the individual characteristics and needs of each child, as well as adjusting educational programs and methods in accordance with their level of development. In this way, we will be able to improve the quality of preschool education, providing equal opportunities and conditions for realizing the potential of all children.

The purpose of the study is to develop a classification of leadership styles based on a combination of two indicators: the degree of employees’ involvement in the decision-making process and the prevailing orientation at the enterprise either towards achieving organizational results or towards ensuring employees’ satisfaction. The scientific novelty of the work is in the approach to solving the stated problem, namely, the creation of the authors’ typology of management styles (individual authoritarian, paternalistic, collective, communal), based on a combination of the degree of staff participation in making management decisions and target orientation towards business/relationships. The results obtained show that this methodology helps to reveal most efficiently the features of management at modern Russian enterprises. This methodology was used as a basis for the analyses of the aspects determining the nature of the leadership. There was revealed its relationship with various socio-economic factors. Long-term longitudinal studies conducted at Naberezhnye Chelny enterprises provided the authors of the article with empirical material, on the basis of which it was concluded that authoritarianism and paternalism were the most characteristic of the modern domestic managers’ style. The practical significance of the study is in the possibility of applying its results at enterprises in various sectors of the economy. The proposed classification of management styles can be used as a methodological toolkit in studying the effectiveness of management work at different organizations, as well as in the process of training, retraining and advanced training of personnel.

Introduction. The impact of multidirectional external macroeconomic and regional factors of the economic environment in conditions of uncertainty and increased risks causes significant difficulties in diagnosing, assessing and forecasting the creditworthiness of financial and credit support recipients and borrowers (micro, small and medium-sized enterprises) in the Russian Federation. Theoretical analysis. The author systematized the basic mathematical methods and models for assessing and forecasting the level of creditworthiness of micro, small and medium-sized businesses in foreign and Russian practice, using modern systems and technologies of artificial intelligence and machine learning methods. Empirical analysis. The author proposed the results of approbation of methodological approach for express diagnostics of the financial and economic condition and forecasting the creditworthiness of SMEs in the Krasnodar krai for the period of 2014–2017, based on expert assessment methods, economic analysis and fuzzy logic systems, which form the credit rating of SMEs considering their industry affiliation. Results. In this study, the author has determined the advantages and disadvantages of methods and models for diagnosing creditworthiness and credit scoring from the perspective of their application for various categories of SMEs. As it is shown that the most promising and mathematically reliable models for credit scoring and risk assessment of financial support and lending to various enterprises in the SME sector at different stages of their life cycle both in Russia and abroad are computerized models and expert systems, based on such methods and technologies of Artificial Intelligence, as fuzzy logic systems, artificial neural networks, support vector machines, ensemble methods (random forest method), as well as intelligent information systems, hybrid models and hybrid systems. The study reveals that their combination with each other will allow to achieve synergistic and system effects in the interaction between lenders and borrowers (SMEs) and timely avoid their bankruptcy.

Energy security management of the enterprise in conditions of entropy is an important aspect that includes adaptation to changes in the external environment and internal processes. The object of research is entropy, as a measure of uncertainty and chaos in energy systems, which affects the energy security management of enterprises. The problem of a comprehensive approach to the study and implementation of methods for calculating entropy indicators, which would take into account entropy in the energy security management, is solved. The conducted analysis shows how the level of entropy in the supply of energy resources, in particular coal, electricity and alternative sources, affects the stability, sustainability and adaptability of management strategies aimed at ensuring energy security management. The essence of the obtained results is that the study shows the importance of energy security management of enterprises in the conditions of entropy, which is a measure of uncertainty in energy systems. Entropy acts as a key factor influencing the energy security management, as it reflects the level of chaos and uncertainty in the supply of energy resources. It is shown that the level of entropy directly affects the stability and adaptability of management strategies, which allows enterprises to better respond to external challenges and internal risks. The use of mathematical models, in particular Shannon’s formulas, makes it possible to quantitatively assess the level of entropy and identify potential risks arising in energy systems. Awareness of the impact of entropy on management decisions helps enterprises to optimize processes, predict threats and reduce negative consequences. The research results reflect the complex interplay between entropy, management strategies and external challenges, emphasizing the importance of an adaptive approach in energy security management. The research focuses on practical aspects. From a practical point of view, awareness of the impact of entropy on management decisions allows enterprises to optimize management processes, predict potential threats, and reduce the negative consequences of external and internal risks. The results of this research can become the basis for the formation of new management strategies capable of effectively responding to the modern challenges of the energy sector. [ABSTRACT FROM AUTHOR]

The safety of road freight transport is an important component of the safety management system. The safety basis of freight transport is risk assessment. However, existing models for their assessment operate with static dangerous factors that increase the probability of a dangerous event and the severity of its consequences. The transportation process is characterized by dynamic changes in dangerous factors, which requires appropriate improvement of existing approaches. For this, the relationship between the risk of a hazardous event (road accident) and the negative impact of dangerous factors was determined. This made it possible to develop a model for assessing the risk of road accidents, as a cumulative effect of risks from all dangerous external and internal factors, taking into account dangerous actions and without actions of drivers during cargo transportation. To propose a process of occupational risk management taking into account the change in the influence of dangerous factors on the probability of the occurrence of a hazardous event and the degree of severity of injuries from it, based on the matrix for determining the risk of changing dangerous factors over time. To introduce the division of all dangerous factors into static, which do not change (almost do not change) over time during the year, and dynamic ones - which are changed in a period from one hour to a year, which will allow to determine the overall level of risk from the cumulative impact of dangerous factors, considering all combinations of their manifestation. [ABSTRACT FROM AUTHOR]

Management decisions have an effect on cost behavior, and the duality of the CEO makes it easier for managers to make decisions based on personal interests. In Brazil, the Code of best corporate governance practices (Instituto Brasileiro de Governança Corporativa [IBGC], 2023) recommends that the chief executive officer (CEO) should not hold the position of chairman or member of the board of directors. In view of this, this research aimed to evaluate the effect of CEO duality on the asymmetric behavior of the operating costs (OC) of Brazilian publicly traded companies. To this end, descriptive, documentary and quantitative research was carried out on a balanced sample of 178 companies in the period 2012-2021, and the data was analyzed using descriptive statistics and hierarchical linear regression. This study adopted the perspective of Jensen and Meckling's agency theory (1976), in which managers make decisions based on personal interests. The results showed that companies with dual CEOs had a higher degree of asymmetry in operating costs during periods of falling sales than companies without dual CEOs. Thus, these results may be related to more aggressive operating cost reduction practices carried out by managers with duality during periods of falling sales. [ABSTRACT FROM AUTHOR]

The ability to estimate the risk of pest infestation can help farmers to reduce pesticide application and provide guidance that would result in better management decisions. This study tested whether different combinations of spatial and temporal risk factors may be used to predict the damage potential of pea moth, Cydia nigricana Fabricius (Lepidoptera: Tortricidae), a major pest in field pea (Pisum sativum L., Fabaceae). Over four consecutive years, the abundance of pea moth was monitored by placing pheromone traps at various field pea‐cultivation sites. We also assessed the phenological development stages and the percentage of damaged seeds per 100 pods collected from each growing pea field in a region of approximately 30 km in diameter. The study found the significant infestation risk indicators to be the time of flowering, the date on which male pea moths are first detected in the monitoring traps and the minimum distance to pea fields that were planted and harvested in the previous growing season. The combination of all three factors using a general additive model approach yielded the best results. The model proposed by this study accurately discriminated between low‐infestation and high‐infestation fields in 95% of cases. [ABSTRACT FROM AUTHOR]

The continuation of warfare in the territory of the country causes many economic, environmental and social problems. That is why it is important to study the influence of critical risks on the mechanism of managing defence resources, which the state's ability to withstand in difficult times and to ensure the protection of state borders depends on. The main purpose of the paper is the evaluation of scientific and practical principles of determination and analysis of critical risks in the defence industry. Subject to the foregoing, the paper investigates the main scientists' approaches to the definition and classification of critical risks, which affect the mechanism of defence resource management. It also provides a multiple-factor analysis of critical risks, which affect the mechanism of defence resource management. An effective system for managing critical risks that affect the mechanism of defence resource management was developed in the work. It gives recommendations aimed at reducing the degree of influence of critical risks on the mechanism of defence resource management. The study uses general and special methods of scientific research, in particular, the method of scientific abstraction to timely find and use in practice the indicators of evaluation of critical risks and effective methods of their reduction; the methods of comparative and structural factor analysis to evaluate the indicators under study; the method of logical generalization to provide directions and recommendations for reducing the influence of critical risks on the defence resource management system. The paper is the first to comprehensively analyze the influence of critical risks on the mechanism of defence resource management. The authors highlighted the concepts of responding to critical risks that influence the mechanism. The practical importance of the paper is that the introduction of an effective critical risk management system will allow improving the efficiency of this mechanism. [ABSTRACT FROM AUTHOR]

Copyright of Galician economic journal is the property of Ternopil Ivan Puluj National Technical University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper’s research object is a process of estimating the level of energy safety at an industrial enterprise within an electricity-power system at a microeconomic level. The task to estimate the energy safety of an industrial enterprise was solved on the basis of a combined method for the continuous monitoring of threats under an automated mode to the hour, in order to make management decisions related to reducing the influence of threats to energy safety. Analysis of known methods for investigating the state of energy safety was performed, which revealed the lack of continuous control over the dynamic state of research objects, as well as the complexity in objectivity when giving exact and reliable primary information to calculate indicators-indexes. It has been shown that the use of the combined approach could underlie the development of methodology for estimating the energy safety of industrial power-generating enterprise. Such approach involves comprehensive combination of logical methods when implementing continuous monitoring of technological parameters at generation, transmission, distribution, and energy consumption facilities. The process of choosing the objects of research and criteria for describing their properties and functions has been substantiated, in order to build the system of indicators-indexes when estimating the level of enterprise energy safety. It has been shown that a computation algorithm makes it possible to monitor the dynamics of changes in indicators and take a management decision to eliminate energy safety threats, which leads to a reduction in economic losses in the amount exceeding USD 150,000. Practical significance of the current research relates to the fact that the results could be used by enterprises (public authorities) for determining obstacles on a way to reducing the consumption of power resources and devising a set of organizational-economic measures [ABSTRACT FROM AUTHOR]

The technology development of society has a strong impact on the labor market. The use of artificial intelligence leads to changes in the requirements for occupying certain professions, the elimination of same positions, as well as the appearance of new professions. This necessitates changes in the organizational structure and job design. Also changing are the requirements for employees who must acquire new knowledge and develop skills to be able to occupy certain professions. The turbulent business environment also requires organizations to be able to identify emerging trends and quickly respond to these new demands in order to stay in the market. It is here that to stay “in the game” analysis is needed, which projects future trends using artificial intelligence. [ABSTRACT FROM AUTHOR]

Purpose. Development of a concept for improving the occupational safety in Ukrainian organizations based on the requirements of the EU Framework Strategy for occupational safety and health for the period 2021–2027. Methodology. To analyze the requirements of the EU Framework Strategy for Safety and Health at Work formalized content analysis was used, which is a qualitative-quantitative method for studying documents and consists in processing the text with further interpretation of the results. A generalized heuristic method was also applied, which through the use of common information bases, allowed the processing of information based on the use linear sequence of prescriptions intended for information processing, as well as methods of linguistic analysis of the text. In particular, words were determined using the etymological analysis of individual expressive elements of the language, inflections, rhythms, which made it possible to reveal the semantic load of the corresponding sentences in regulatory documents. Findings. A concept has been developed for improving the occupational safety and health management system of workers in Ukrainian organizations, which provides for the introduction of procedures for managing professional, corruption, psychosocial, epidemiological, military and ergonomic risks based on the developed state strategy for creating a safe and healthy workplace. To increase the effectiveness of the management system of occupational safety and health of employees in organizations, it is proposed to ensure the distribution of responsibilities of management subjects taking into account strategic, operational and linear management of occupational safety in the organization, which is based on the formation of transformational leaders with risk-oriented thinking. The components of the state strategy for a safe and healthy workplace have been developed, which contain a description of the mission, vision, set tasks and ways to solve them. Originality. The relationship is identified between measures to improve the management system of occupational safety and health of workers in organizations and the requirements of the EU Framework Strategy for occupational safety and health for the period 2021–2027, which made it possible to ensure the distribution of tasks between the proposed management equations. Practical value. Recommendations have been developed for the components of the national concept of a safe and healthy workplace, which contains requirements for the appointment of a state strategy in the field of occupational safety, development of the organization, identification of problems in the field of occupational safety, methods of their elimination and expected results. [ABSTRACT FROM AUTHOR]

The continuation of warfare in the territory of the country causes many economic, environmental and social problems. That is why it is important to study the influence of critical risks on the mechanism of managing defence resources, which the state’s ability to withstand in difficult times and to ensure the protection of state borders depends on. The main purpose of the paper is the evaluation of scientific and practical principles of determination and analysis of critical risks in the defence industry. Subject to the foregoing, the paper investigates the main scientists’ approaches to the definition and classification of critical risks, which affect the mechanism of defence resource management. It also provides a multiple-factor analysis of critical risks, which affect the mechanism of defence resource management. An effective system for managing critical risks that affect the mechanism of defence resource management was developed in the work. It gives recommendations aimed at reducing the degree of influence of critical risks on the mechanism of defence resource management. The study uses general and special methods of scientific research, in particular, the method of scientific abstraction to timely find and use in practice the indicators of evaluation of critical risks and effective methods of their reduction; the methods of comparative and structural factor analysis to evaluate the indicators under study; the method of logical generalization to provide directions and recommendations for reducing the influence of critical risks on the defence resource management system. The paper is the first to comprehensively analyze the influence of critical risks on the mechanism of defence resource management. The authors highlighted the concepts of responding to critical risks that influence the mechanism. The practical importance of the paper is that the introduction of an effective critical risk management system will allow improving the efficiency of this mechanism.

Recently, there has been a significant increase of interest in the study of the impact of economic indicators on telecommunications infrastructure, which is due to the rapid development of the digital economy and the need to optimize telecommunications networks. The topic of the study is relevant due to the accelerated digitalization and digital transformation of the economy and the need to optimize telecommunications networks to ensure sustainable economic growth. Telecommunications infrastructure plays a key role in the development of the information society, improving the quality of life and competitiveness of countries on the world stage. The assessment of the impact of economic indicators on telecommunications infrastructure allows us to develop effective management decisions to implement the development strategy and attract investment in this sector. The article assesses the impact of indicators of the national economy on telecommunications infrastructure. Key economic parameters, such as GDP per capita, inflation rate, unemployment rate, amount of investment in infrastructure, level of competition, tariffs for telecommunication services, innovative technologies, government subsidies and support, level of urbanization and access to financial markets are considered. A linear multifactor regression model is proposed to quantify the impact of each of these parameters, providing justification for management decisions. An example of calculating the impact of economic parameters on telecommunications infrastructure for different countries is given. The study highlights the importance of a management approach to estimating economic parameters affecting telecommunications infrastructure and the need to integrate different methods and models to achieve optimal results in a rapidly developing digital economy. Further research may be aimed at an in-depth study of the impact of specific innovative technologies on the management decision-making process in telecommunications infrastructure, as well as the development of more complex models, that take into account non-linear dependencies and relationships between economic parameters. In addition, it is advisable to conduct additional empirical studies using data on a larger number of countries and regions to improve the accuracy and reliability of the estimates.

To effectively carry out its economic activity, the enterprise needs to quickly respond to internal and external environmental changes, carrying out a strategic analysis. The effectiveness of such an analysis largely depends on the accountant's qualifications as the subject of its implementation. The article's purpose is to critically evaluate information sources, stages, and methods of strategic analysis, strengthening its theoretical and methodical support with the growing functional capabilities of the accountant. It was determined that the object of strategic analysis of the management process is the enterprise as an open management system and the forms and types of its activities. Strategic analysis helps create a system of main indicators of the enterprise's long-term development. The main tasks, information sources and strategic analysis stages were revealed. The strategic analysis methods, which are within the competence of a professional accountant, were critically evaluated. The article discusses the relationship between the functions of accounting and strategic analysis, given that both processes are performed by an accountant using many methods and professional judgment. It was established that qualitative strategic analysis is the key to effective enterprise strategic management. It is confirmed by the fact that the management strategy needs information about the strategic position of the enterprise, which is provided by accounting. An organizational and methodical mechanism for conducting strategic analysis by accountants of enterprises with an optimal set of methods and information sources was proposed. Combining accounting tools with traditional methods of strategic analysis (SWOT and GAP analysis) ensures obtaining conclusions for forming/adjusting the enterprise's development strategy in conditions of dynamic changes in the external and internal environment.

Introduction. The trend of large-scale work by authorities on the delimitation of state property; the introduction into circulation of agricultural land plots for the development of the agro-industrial complex and land plots in settlements to stabilize the construction complex; registration of rights to extortionate property and ownerless immovable things – with the transfer of all these objects to municipal ownership, caused the need to improve both the legal regulation system and management tools. From the point of view of law, there is a need to clarify the signs of ownerless maintenance of real estate, on the part of management – the introduction of criteria for assessing the suitability of an ownerless object as municipal property. The purpose of the study is to develop an economic and legal approach to regulating the process of transferring ownerless real estate to municipal ownership and determining the prospects for its use. Materials and methods. Current laws and regulatory legal acts; statistical and analytical information from the Federal Register of the Russian Federation, the Supreme Court of the Russian Federation; open data from municipalities. The research is based on an interdisciplinary approach: legal analysis, content analysis, classification; the concept of management decisions, the economic location of the property, methods of real estate valuation. The results of the study are to clarify the signs of ownerless real estate, to detail the process of changing the status of real estate from ownerless to municipal with a description of the nuances of each stage, to develop a model for making managerial decisions to determine the prospects for the use of municipal real estate. Discussion. The economic and legal approach to regulating the transition of ownerless real estate to the status of municipal property consists in the economic justification of the value and usefulness of real estate for a municipality during its procedural registration from an ownerless state. Each proposed innovation will be possible to use in practice after the adoption of local regulations and administrative regulations. The results obtained can be used to further improve the legal and economic mechanisms for improving the efficiency of municipal property management.

Copyright of Revista Gestão & Tecnologia is the property of Revista Gestao & Tecnologia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Transition from the military environment into a civilian environment is a topic that has seen increasing attention within the last two decades. There is, in the literature, a clearly articulated issue that transition from the military to the civilian world is somewhat different to transitioning from school to work, or from career to career, or from work to retirement. Many, but not all, of the extant examples regarding military transition are case studies, focus groups or small-scale qualitative surveys. The following article details a large-scale survey that took place in New Zealand in 2019. From just over 1400 responses, a wide range of information was gathered. The aim of the survey was to uncover the experiences of military who had undergone transition within New Zealand. In this respect, the survey was exploratory. We report here the qualitative results that expand the existing body of knowledge of military transition. Our results are in line with international results and demonstrate that a large majority of respondents had a less than desirable transition experience. The contribution made therefore is a reinforcement that current practice in this area is needing a great deal of attention. The following outlines the experiences our New Zealand-based respondents had and how this mirrors the extant international literature. As this was the first survey of its kind to attract large numbers of respondents within New Zealand, the results and discussion that follow present aspects of transition that the Ministry of Defence and the New Zealand Defence Force may wish to consider when planning future transition programmes. [ABSTRACT FROM AUTHOR]

The article examines organizational aspects and the mechanism of reporting at the enterprise as an element of information support in the process of making managerial decisions in the context of its functional purpose. Changes in the economic environment caused by the war, economic, resource, and social crisis force domestic enterprises to reorient the system of management, accounting, and control, taking into account the growing role of information support in justifying management decisions. The peculiarities of the financial reporting of the enterprise are given and the problems of the methodology and its compilation are defined. The process of forming financial statements is divided into stages: data collection in the accounting system, the preparatory stage and reporting. The procedure for the formation of financial statements is characterized in terms of stages. A mechanism and a general scheme for the formation of enterprise reporting have been developed. Compliance with the proposed provisions by enterprises will ensure the reliability of reported information and help strengthen the trust of information users. During the study, the main problems of organizational support in the process of building an effective system of enterprise reporting were determined, taking into account which will ensure the fulfillment of the goals of information support for management decision-making. Recommendations were provided regarding the organization of the accounting and control system, the processes of entering, processing and using information for reporting; the organizational mechanism of the enterprise reporting process is proposed. It was noted that potential opportunities for integration of external and internal information regarding financial and non-financial aspects of activity, use of human and natural resources, and social indicators should be included in the organizational systems of modern enterprises. The main problems of the implementation of the system for the formation of generalized reporting at the enterprise were determined, and directions for improvement of organizational and methodical support were proposed. The use of the proposed provisions will contri bute to increasing the reliability of the reported information and users' trust in it [ABSTRACT FROM AUTHOR]

In modern conditions, the development of the domestic hotel and restaurant industry is accompanied by significant problems caused by the COVID-19 pandemic and the full-scale war with the Russian Federation, which necessitates the search for promising directions of development and the development of plans for its recovery in the post-war period. The subject of research in the article is the development strategy of the hotel and restaurant industry of Ukraine. The purpose of the article is assessment of the strategy for the development of the hotel and restaurant industry of Ukraine and its infrastructure on this basis of the approach to the implementation of the strategy for the development of galusia in the minds of military renewal. Research methods: dialectical method, fundamental scientific methods: analysis, synthesis, taxonomic analysis, systematization, formalization (for analysis of the research object), abstract-logical method (for formulating concepts), graphical and tabular methods (for analysis of the results of the investigation). The following results were obtained: A model of taxonomic analysis of the development strategy of the hotel and restaurant industry is proposed. The taxonomic coefficients of the development strategy of the hotel and restaurant industry of Ukraine have been determined. Cyclicality in the development of the hotel and restaurant industry of Ukraine has been recorded. Especially negative changes in the industry were recorded in 2022 as a result of a full-scale. Conclusions: the conducted research made it possible to propose strategic directions for the development of the hotel and restaurant industry of Ukraine in the post-war period. The above-mentioned measures will make it possible to implement the necessary strategic changes in the hotel and restaurant industry, will contribute to the reconstruction of the national economy and the generation of additional financial flows, which will make it possible to strengthen the impact of industry restoration projects on the socio-economic development of the state.

The relevance of the research lies in the fact that, in the context of the global concept of sustainable development, one of the leading tasks is to maintain the sustainability of natural ecosystems by finding optimal strategies for the development of socio-economic systems. The purpose of the research is to assess the environmental sustainability of the landscapes of the Prypiat River basin within the territorial communities of the Volyn Oblast in the current conditions of the region’s development. The methods used to achieve this goal included the calculation of the landscape ecological sustainability coefficient based on the systematization of statistical reporting data, followed by comparative geographical analysis and environmental mapping using ArcMap and ArcGIS Pro. The main results of the research show that the coefficient of ecological stability of landscapes in the Prypiat River basin is in the range of 0.22-5.39 and assesses landscapes from the level of “unstable with pronounced instability” to “stable, with pronounced stability”. The distribution of land areas in the territorial communities located in the Tsyr sub-basin determines the landscape characterization at the level of “stable, with pronounced stability”. Within the territorial communities of the Vyzhivka sub-basin and the upper reaches of the Prypiat River, the landscapes are “conditionally stable” – “stable”. Within the communities of the Turia sub-basin – from “unstable” to “stable, with pronounced stability”. Within the communities of the Stokhid sub-basin – from “unstable” to “stable, with pronounced stability”. The territorial communities of the middle part of the Styr sub-basin are represented by landscapes ranging from “unstable, with pronounced instability” to “stable, with pronounced stability”. In general, more ecologically stable landscapes are located in the northern part of Volyn Oblast, due to the large areas of forested land. Environmental instability of landscapes is typical for the southern part of the region due to large areas of ploughed land. The practical value of the work lies in obtaining regional variations in the assessment of ecological stability of landscapes, which is important to consider when developing coordinated concepts between communities and environmental management bodies on a basin basis to achieve sustainable development goals in socio-ecological systems

Economic analysis is the only information subsystem of managing the economic activity of an industrial enterprise, which has a special methodological toolkit that makes it possible to assess cause-and-effect relationships and identify reserves for the enterprise's development. It was noted in the article that the methodology of economic analysis is flexible to changes in the internal and external environment and is able to quickly change the methodological tools for evaluating the effectiveness of management of both existing and new management objects. In turn, it is important to study evacuation processes and the impact of the consequences of hostilities and the occupation of state territories on the economic activity of industrial enterprises. In the course of the research, different approaches of scientists to the structure and content of tasks of economic analysis of economic activity were analyzed. The principles of economic analysis, without which it is impossible to achieve the tasks of economic analysis, are considered. The methodical provisions of the economic analysis of the efficiency of evacuation processes and the restoration of the industrial enterprise in safe territories were developed according to the following components: assessment of the impact of hostilities and occupation of state territories on the results of the industrial enterprise, assessment of the efficiency of non-current assets; evaluation of the effectiveness of current assets; assessment of the effectiveness of costs for the evacuation of an industrial enterprise; assessment of the effectiveness of the restoration of the industrial enterprise in safe territories.

Today, in a changing economic situation, an important condition for ensuring financial stability and maximizing profits for commercial organizations is tactical and strategic planning, based on a competent analysis of financial statements. Developing a management decision is considered one of the fundamental tasks of the enterprise management process. Analysis of the financial statements of a commercial organization allows you to assess the financial position, performance efficiency and prospects for its development, which helps to identify possible problems and propose ways to solve them. The authors substantiate the role of financial reporting analysis for making competent management decisions. The article analyzes the financial statements of PJSC «Pigment» for 2019–2021. The stages of making management decisions and the circumstances influencing them are also considered. An analysis of the main indicators of financial stability, liquidity and profitability of the enterprise indicates an increase in operating efficiency and a certain decrease in financial stability. Based on the analysis, effective management decisions are developed to overcome existing financial difficulties.

In modern conditions, for each enterprise, the development and adoption of strategic decisions are an integral part of its activities. The situations developing in the production sphere of any company are often characterized by the complexity of tasks, dynamism of processes, inaccuracy and variability of data on the current state of affairs. In such conditions, the managerial and coordination capabilities of a manager often cannot cover large amounts of information necessary for understanding and making the right decisions in the process of managing a number of technological operations and production procedures. As a result, the risk of business management violations increases.The relevance of the study of the directions of rationalization of the model of formation and implementation of strategic decisions in the company is due to the fact that in conditions of increasing competition and increasing globalization, the successful activity of the enterprise can be ensured by timely rationalization of the model of strategic business development. The purpose of the study is to consider the directions of rationalization of the model of formation and implementation of strategic decisions in the company.

In the conditions of tertiary education’s modernization, the effective management’s importance of the personnel potential’s development of universities increases. One of the significant factors determining the success of management mechanisms in the tertiary education system is the satisfaction with the work of lecturers. The purpose of the study is to assess the level of satisfaction with the work of lecturers, to reveal the significance of its parameters in the management system of the tertiary education’s personnel potential. Based on empirical research data, the article analyzes the most important parameters of work at the university for lecturers and the realization level of the opportunities that work at the university provides. The segmentation author’s version of lecturers according to the level of job satisfaction is proposed, the use of which allows optimizing the process of making managerial decisions based on considering the characteristics of employees’ various segments. The work directions are highlighted on improving the management efficiency of the tertiary school’s personnel potential.

Economic crises affect modern organizations for different financial and epidemiological reasons. Sustainable development of the organization requires to a change the model of managerial decision-making. The purpose of the study is to identify the features of the crisis phenomena impact on the organization’s activities and to create a model of managerial decision-making that ensures adaptation to environmental challenges and sustainability of development. The authors use the analysis of open source content, systematization, tables; comparative, economic and morphological analysis. The authors analyze the impact of crises on the development of Russian organizations. The research shows that a crisis can have both negative and positive consequences for organizations. In order for an organization to benefit from the crisis, it is necessary to identify risks and weaknesses, assess emerging opportunities. A model of managerial decision-making in an organization under the conditions of the external uncertainty is proposed.

The annual growth in the number of sole proprietor, especially in the field of online trading on marketplaces, reflects the relevance of the chosen topic. The existing legal features of sole proprietors, as well as the real needs for certain accounting and other information, reveal the need to improve accounting systems. The purpose of the article deals with the analysis of existing approaches to the integration of accounting systems in order to adapt them to the needs of individual entrepreneurs engaged in online trading on marketplaces. The analysis of the literature confirms that research on improving accounting and analytical systems is aimed at large industrial enterprises or small businesses in the form of legal entities and is based on the principles of accounting financial accounting, which significantly complicate the structure of systems. Most scientists offer various solutions for integrating business processes of management and accounting process and this approach is optimal for sole business management by an sole proprietor. The solutions proposed in the literature related to the integration of management business processes and accounting process stages are more optimal for sole management of a business, but require a number of refinements. The purpose of this study is to improve the accounting and analytical systems (AAS) of large industrial companies or small businesses and sole proprietors in the field of online trading on marketplaces and is based on the principles of financial accounting, which complicates the structure of AAS. Analysis of advantages and disadvantages of existing accounting and analytical systems allowed the author of the study to recommend sole proprietors or individual entrepreneurs to integrate management processes and stages of the accounting process in online trading on marketplaces to simplify their structure. The main methods used in the study are the analysis and synthesis of the existing literature, comparison of existing systems. As a result of the study, it was confirmed that the introduction of existing alternative integrated accounting systems is not advisable for sole proprietor due to the specifics of the business, the advantages and disadvantages of the existing accounting systems are reflected, the integration of business management processes and stages of the accounting process in the field of Internet trading on marketplaces is recommended in order to simplify the structure of the accounting system under sole management, and also clarified the structure of the accounting system with a strategic orientation for sole proprietor. The results of the study of improving accounting systems for sole proprietor in the field of online trading on marketplaces can be used to create an alternative ERP-system for sole proprietors and government recommendations for keeping the records of sole proprietors. Further research may be devoted to clarifying the indicators of the accounting and analytical systems of sole proprietors from the position of assessing their effectiveness.

To effectively carry out its economic activity, the enterprise needs to quickly respond to internal and external environmental changes, carrying out a strategic analysis. The effectiveness of such an analysis largely depends on the accountant's qualifications as the subject of its implementation. The article's purpose is to critically evaluate information sources, stages, and methods of strategic analysis, strengthening its theoretical and methodical support with the growing functional capabilities of the accountant. It was determined that the object of strategic analysis of the management process is the enterprise as an open management system and the forms and types of its activities. Strategic analysis helps create a system of main indicators of the enterprise's long-term development. The main tasks, information sources and strategic analysis stages were revealed. The strategic analysis methods, which are within the competence of a professional accountant, were critically evaluated. The article discusses the relationship between the functions of accounting and strategic analysis, given that both processes are performed by an accountant using many methods and professional judgment. It was established that qualitative strategic analysis is the key to effective enterprise strategic management. It is confirmed by the fact that the management strategy needs information about the strategic position of the enterprise, which is provided by accounting. An organizational and methodical mechanism for conducting strategic analysis by accountants of enterprises with an optimal set of methods and information sources was proposed. Combining accounting tools with traditional methods of strategic analysis (SWOT and GAP analysis) ensures obtaining conclusions for forming/adjusting the enterprise's development strategy in conditions of dynamic changes in the external and internal environment. [ABSTRACT FROM AUTHOR]

The authors of the article consider the urgent need for new approaches to management decision-making in education, which has long matured in the modern domestic conditions, supplementing, in particular, the human factor with the factor of AI (artificial intelligence), in that regard - also in the educational system, which will have an indirect effect on the education of preschoolers in creative, creative key. The role of the educational manager in modernizing the process of making management decisions in Ukrainian realities is emphasized, the author's project work on this is proposed, taking into account the Western analog experience. The authors emphasize: not on stereotypical approaches to the education of preschoolers, but on completely new ones - the use of artificial intelligence in the daily practice of preschool education - the possibility of successfully forming the creative competence of preschoolers, which in the future can become the basis of their self-realization as highly talented individuals, which is relevant for the development of the new Ukraine. [ABSTRACT FROM AUTHOR]

The article offers a comprehensive analysis of the historical development and future prospects for the food industry with a focus on management aspects. The study is based on the study of the stages of the evolution of this industry, including the periods of technological and socio-cultural changes that influenced its development. Historical analysis reveals the key decisive moments in the formation of the food industry, and also reveals the methods and approaches used for management decisions that have determined the industry's strategies over the years. The authors' research also draws attention to the impact of modern technologies and innovations on the food industry, as well as to changes in consumer preferences and environmental issues. Important aspects of production planning and management, which affect the competitiveness of enterprises in the industry, have been considered. In particular, the article highlights the need to adapt to changes in market conditions and consumer requirements, which becomes an important factor in the strategic planning of enterprises. The authors have also conducted the research on the perspective of the future development of the food industry, focusing on opportunities for innovation, sustainable development and global trends. In particular, the article discusses possible directions for the development of management strategies that can help enterprises adapt to future challenges and ensure their competitiveness. Therefore, this article reflects not only the historical aspects of the development of the food industry, but also provides the view of its future from the perspective of management, which makes it useful both for practitioners in the industry and for scholars interested in strategic management and innovation. [ABSTRACT FROM AUTHOR]

The use of simulation in investment decisions with unpredictable depreciation of income is considered. Methods of risk management for investment projects are investigated. A classification of such risk management methods is outlined. Simulation of risk management for investment projects by the Monte Carlo method is described. A tool is proposed for risk management in investment projects: software such that a sample of all the indices of project effectiveness and sustainability may be derived from the modeling results. [ABSTRACT FROM AUTHOR]

Copyright of Jurnal Ekonomi Manajemen Sistem Informasi (JEMSI) is the property of Dinasti Publisher and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The study examines theoretical and methodological approaches to the study of the concept of «level and quality of life of the population», the main legal acts regulating the activities of authorities in this area in the Russian Federation. Effective methods of improving the standard of living and quality of life of the population of any state, ensuring their sustainable growth in a complex dynamic and unstable environment are the core of the modern economy. Process management, aimed at improving the standard of living and quality of life of the country’s population, first of all, the need to solve problems of high complexity and importance, for example, the dilemma of economic growth and living standards, in connection with the adoption of important informed management decisions on this problem, because this is a key and a difficult question. The relevance of the research topic is determined by the fact that in order to achieve a high standard of living and improve the quality of life of the population of our country, it is necessary to: implement the main goals of socio[economic development at the municipal, federal and state levels; getting rid of the differentiation of the socio[economic growth of regions, leading to the stratification of society; improving the quality of labor, production efficiency, the level of quality of products. Improving the quality of life makes it possible to provide additional jobs, develop all spheres of human life, change its infrastructure, change the demographic situation, determine the need to create a decent standard of living for the population, reduce the ranking of society in terms of income as a system of legal and socio[economic guarantees that provide decent and socially acceptable the quality of life of society.

The management decision performs three critical functions: guiding, organizing and motivating. It is obvious that the growth of the university’s potential largely depends on management processes and on the effectiveness of management decisions made in the activities of the staff of the educational organization. As practice shows in modern conditions, not many domestic leaders are familiar with the theory of development and adoption of managerial decisions. The study analyzes the main approaches to the process of making managerial decisions at the university. The expected results are related to the study of theoretical approaches and the determination of the possibility of using controlling tools. The study was conducted based on primary data that were collected through a questionnaire. The survey of respondents was conducted among the teaching staff at Almaty Management University. To solve the problem, the classic Pareto Chart tool and the modern Tree Diagram tool were used, which showed different results. In the course of the study, hypotheses were put forward, some of which needed practical confirmation. The results showed that there is no standard algorithm for the process of making managerial decisions in all universities in Kazakhstan. The resulting decision-making algorithm is not ideal and, with mass implementation, will lead to an increase in risks in the personnel management of educational organizations. However, the method of building control itself can be used by other universities since the scheme of primary and new controlling methods considered by the authors is quite flexible.

The epidemic of Covid-19 completely changed the economy and business life manner which affected the managers’ attitude as they had to adapt quickly to the new and unexpected challenges for which they didn’t have a guide to follow from previous experience. The research aim was to examine the transformation of leaders’ approach and mentality not just through their perspective, but also across the view of their colleagues. The results show that executives underwent a change not just in the aspect of their strategic thinking, but also in terms of personality characteristics. These significant alterations caused short- and long-term effects both on the company and employee sides.

The objective of the article lies in determining the place of information technologies in the process of making management decisions, as well as determining the current level of their implementation with the formation of forecasts for the near-term prospect. Methodology. The assessment of the level of information technology development has been carried out on the basis of Statista (2021) and Gagliodi (2020) data by applying deduction methods, graphical and comparative methods. Results. The analysis of statistical data has revealed that the growth rate of the use of information technology in management decision making has slowed down in 2020-2021. The data obtained show that the IT market is currently focused on the supply of devices and software for remote working. Services on supporting decision-making are used less often, although in the current unstable environment, they should be the ones to pull the focus of leaders onto themselves.