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The article is aimed at developing the conceptual approaches to the evolvement of insurance activity in Ukraine. It is defined that insurance is an important source of funds accumulation for their further use in order to compensate for losses caused by insurance events, as well as for protection of business from financial risks. The main components of the conceptual approaches to the evolvement of insurance activity are distinguished as follows: principles, goals, interests, tasks, factors, threats, subjects and objects, collateral, stages, instruments, methods and criteria for evaluating the efficiency of the development of insurance activities in the country. Within the framework of the proposed conceptual approaches to the evolvement of insurance activity in Ukraine, the following stages are allocated: development of methodological principles for the evolvement of insurance activity; analysis of conditions and factors of evolvement of insurance activity; assessment of the state of evolvement of insurance activity: study of the number of insurers, tendencies as to their increase/decrease, demand for insurance products, etc.; assessment of the effectiveness of evolvement of insurance activity in the country. It is concluded that the proposed conceptual approaches involve the development and implementation of a purposeful set of measures that will intensify insurance activities and contribute to the development of a strategy for the evolvement of the insurance market of Ukraine through the introduction of world experience, taking into account national peculiarities for its effective evolvement in the long term, avoiding and minimizing the negative impact in the dynamic environment. The strategic task of the State to evolve insurance activities in modern conditions of management is to implement effective regulation, which will facilitate the intensification of the development of the insurance market.

The article is concerned with analyzing the status of tax policy of Ukraine and determining the directions of its improvement in the conditions of dynamic changes of the modern world. The main approaches to defining the essence of the concept of «tax policy» are considered, and on the basis of this it is specified that tax policy is a set of economic, legal and organizational measures in the field of taxation that are used by the State authorities to establish tax conditions aimed at ensuring tax revenues and fees to centralized funds of the State’s monetary resources and achieving economic growth. The dynamics of revenues of the consolidated, the State, and the local budgets of Ukraine for 2018–2020 is considered in the context of tax and non-tax sources of formation and it is determined that the tax revenues have a decisive role, because they make up more than 80% of the revenue part of budgets of different levels. The key negative factors that determine the low competitive positions of the Ukrainian tax policy compared to the economically developed countries of the world are provided, the focus is placed on problematic issues in the country’s tax system. Tax policy provides for relevant institutions through which it is implemented and adapted to the conditions of reforms. The main purpose of the institutional mechanism is to balance the tax policy of the country. The article defines that among the institutions implementing tax policy in Ukraine, the Ministry of Finance of Ukraine and the State Tax Service of Ukraine with its territorial units ought to be distinguished. The directions and measures that should be taken to ensure the development and modernization of the tax policy of Ukraine are substantiated.

The article is aimed at disclosing and substantiating the peculiarities of the introduction and implementation of medium-term budget planning in Ukraine. Medium-term budget planning is defined as an approach to planning and managing public finances, which expands the horizon for the formation of budget policy for three to five years and allows to plan and forecast budget revenues and expenditures necessary for the implementation of strategic goals of the State budget policy in the medium term. The article considers the main functions of the medium-term budget planning system. It is noted that the European Union is assessing the development of medium-term planning, namely: the «Quality Index», which provides for the highest assessment according to five criteria. In Ukraine, medium-term planning accounts for about 65% of the expenditures of the national governance sector. Medium-term budget planning should become an important instrument for public finance management, which will not only allow to have a high-quality and sound financial plan for the medium perspective, but will also be the basis for the development of the State-based socio-economic policy. Both the advantages and the disadvantages of medium-term budget planning are considered, attention is also paid to the disclosure of factors that currently hinder the development of both the State itself and the mechanism of implementation of medium-term budget planning in Ukraine. The directions and measures that should be taken to ensure the development of medium-term budget planning in Ukraine are substantiated, as well as the positive consequences of the effective implementation and implementation of medium-term budget planning in the country are determined.

The course of menopause transition (MT) is associated with peculiarities of alterations occurring in a woman’s body, in particular, in the structure of bone tissue. Considering that bones of the paranasal sinuses (BPNSs) play a natural defense role against the spread of dental infection, their structure is important in dentistry. However, no information was found pertaining to changes of BPNSs during MT – a time when dental maladies increase in many women.

The article is aimed at studying the current tendencies in the development of structural components of Ukraine’s financial security in the context of modern transformations characterized by certain positive developments that lead to an increase in the country’s financial security. The financial security components, such as banking security, security of the non-bank financial sector, debt security, budget security, currency and money-and-credit security are allocated. The budget security, debt security, currency and money-and-credit security of Ukraine are thoroughly considered and analyzed in detail. It is noted that the ability of the State to implement financial policies on its own in accordance with national interests is at the heart of the financial security of the State and is especially exacerbated in the context of globalization processes. Since the globalization process has a dual impact on the development of the financial system, the article especially focuses on studying the tendencies of the components of the country’s financial security at the current stage of development. The need to create a new law enforcement agency, which will implement the State policy on prevention, detection, suppression, investigation and disclosure of criminal crimes in the sphere of finance, i.e., help to eliminate systemic threats in the public finances sphere, is substantiated. Prospect for further research in this direction, taking into account the existing threats posed by globalization, namely: corruption, economic instability, inflation, is to determine such ways of reforming tax systems that will reduce the tax burden on producers and reduce the level of the shadow economy.

Introduction. The article deals with the analysis and coverage of statistical data related to the development and application of temporary loads and the relevant norms for the design of bridge structures. Problem Statement. Over the past 5-7 years, the highway bridges of Ukraine have undergone significant changes in the intensity and composition of traffic flows. At the same time, the load, which is established by the current regulations, does not take into account the tendency to increase the weight of cars. At the same time, a significant part of the building's life cycle takes place under conditions of overload, which leads to premature destruction and overspending on repairs. In this regard, it is not always possible to unambiguously assign the type of calculated load, which can cause significant errors in the assessment of the strength and serviceability of bridge structures. Materials and methods. Comparison of estimated vehicle loads of models H-10, H-13, H-18, NK-80, Н-30, NK-100, NG-60, A11, A15, AB-51, AB-74, AB-151 (from 1931 to 2023) with the LM1 model of Eurocode EN 1991-2 shows that there is some balance between the two. The estimated load according to Ukrainian standards is intermediate between the standards of Europe and the USA. However, the level of characteristic loads is almost twice as low as in the Eurocode. This is a significant shortcoming of state building regulations, as it reduces the level of reliability of calculations.

У статті розглядаються питання недобро­совісної конкуренції. Аналізуються практичні кейси використання недобросовісної реклами. Доведено, що недобросовісною конкуренцією є будь-які дії у конкуренції, що суперечать торго­вим та іншим чесним звичаям у господарській діяльності. Розглядається співвідношення недо­бросовісної та добросовісної конкуренції. Так, недобросовісна конкуренція є порушенням норм різного законодавства, правил і звичаїв веден­ня бізнесу, торгівельних відносин, господар­ської діяльності, підприємництва тощо. У свою чергу, добросовісна конкуренція передбачає найбільш комфортні та сприятливі умови для роботи суб’єкта господарювання. У сучасному бізнесі не всі підприємці працюють сумлінно, використовуючи різні методи. Здійснено порівняльний аналіз недобросовіс­ної конкуренції та недобросовісної реклами як реклами, що вводить або може ввести в ома­ну споживачів реклами, завдати шкоди особам, державі чи суспільству внаслідок неточності, недостовірності, двозначності, перебільшення, замовчування, порушення вимог щодо часу, місця і способу розповсюдження; порівняль­на реклама - реклама, що містить порівняння з іншими особами та/або товарами (діяльністю) іншої особи, прямо чи опосередковано ідентифі­кує конкурента або товари чи послуги, що про­понуються конкурентом. Доведено, що недобросовісна конкуренція може бути в діях як підприємців, так і суб’єк­тів некомерційної господарської діяльності, бю­джетних установ тощо. За великим рахунком, недобросовісною кон­куренцією є будь-які дії, які перешкоджають здійсню діяльності інших суб’єктів господарської діяльності та/або надають неправомірну пере­вагу конкурентам, що створює перешкоди для діяльності інших суб’єктів; це може бути і зго­вір, і «чорній» піар, і порівняльна чи недобро­совісна реклама. Розповсюдження, поширення інформації, яка може вплинути на рішення спо­живача придбати той чи інших товар, замовити послугу, при цьому така інформація викликає негативну реакцію споживача на конкретного суб’єкта, який реалізує такий товар чи послуги, може бути недобросовісною конкуренцією. Такі дії дуже ймовірно можуть нанести щонайменше репутаційну шкоду одному чи декільком суб’єк­там господарської діяльності. Водночас, таку шкоду, причинно-наслідковий зв’язок між діями та шкодою слід буде довести.

Beef production is driven by the need to ensure the country’s food security, meet the processing industry’s demand for raw materials, and increase state budget revenues from exports. The purpose of this study was to highlight the status and trends of production in the world and Ukraine, to identify issues and find areas of development considering international economic integration. The methods employed were analysis, synthesis, generalisation, specification, mathematical, and graphical. The study identified the upward trend in global beef and veal production, the main producing countries and the predominant stability of their share in global volumes over the decades. It was found that higher beef production does not always allow for higher per capita volumes (e.g., in China and India). Ukraine’s production and its share in global volumes are declining, although production exceeds consumption. It was found that the share of agricultural enterprises in the structure of economic entities is decreasing, and there is a direct dependence between their number and production volumes, which prevails in the Forest-Steppe zone. The largest producing regions (Kyiv, Vinnytsia, Kharkiv, Lviv) were highlighted, where priority development in the post-war period is expected. The study found the principal reasons for the decline in production, including a decrease in livestock numbers, negative profitability, and rising average consumer prices. Based on the SWOT analysis results, development prospects were identified and relevant proposals were developed. The reasons for the decrease in the number of cattle and beef were proposed to be distinguished as general, and those related to enterprises and household farms; their interdependence was emphasised. The study stressed the need for state support for producers by providing food aid to the population free of charge and by purchasing products at lower prices depending on their financial level. International economic integration was singled out as one of the key factors of increasing beef production. The study emphasised the need to consider the consumer preferences of the population of countries with which regional trade agreements have been concluded, specifically regarding the production of kosher and halal products. The findings of this study and the proposals provided can be used to develop government measures to increase beef production and increase its share in world exports

Alimentary infertility is becoming increasingly important due to the toxic effects of mycotoxins, especially zearalenone and deoxynivalenol, which leads to a decrease in the efficiency of the cattle breeding industry, so it is necessary to examine this problem. The purpose of the study was to identify the effect of the complex use of sorbents, acidifiers, and aromatase inhibitors on the reproductive capacity of cows in mycotoxicosis. During the study, clinical methods (general examination) and biochemical methods (serum content of calcium, magnesium, urea, total and direct bilirubin, malonic dialaldehyde, aminotransferase activity) were used. Cows were divided into two groups: the first group was a control group, where no treatment was used, and cows of the second group received a comprehensive treatment method. A decrease in the level of calcium to 1.68±0.53 mmol/L, phosphorus – 0.98±0.16, selenium – 0.64±0.1 mmol/L, an increase in the level of magnesium to 1.15±0.17 mmol/L, an increase in aspartate aminotransferase to 121.33±3.91 units, alataminotransferase to 79.31±6.53 units, and total bilirubin to 10.21±0.55 mmol/l, malone aldehyde up to 8.27±0.41 mmol/L, and ceruloplasmin up to mmol/L 2.14±0.39 in chronic mycotoxicosis caused by zearalenone and deoxynivalenol. When using a complex treatment regimen for animals, a substantial change and approximation to the reference levels of selenium, creatinine, AST, ALT, malonic aldehyde, and ceruloplasmin were established. The use of the proposed treatment regimen increases the fertilising capacity of cows after the 1st calving by 18.15%, cows aged 3-4 years – 30.12%, and cows of the older age group – by 40.47%. A complex method of treatment of cows for mycotoxicosis caused by zearalenone is proposed using an acidifier based on organic acids, a sorbent based on celeolite and an aromatase inhibitor, which can be used in livestock farms for the production of milk and meat of various forms of ownership to restore and normalise the reproductive ability of cows

The human microbiome has become an area of intense research due to its potential impact on human health. However, the analysis and interpretation of this data have proven to be challenging due to its complexity and high dimensionality. Machine learning (ML) algorithms can process vast amounts of data to uncover informative patterns and relationships within the data, even with limited prior knowledge. Therefore, there has been a rapid growth in the development of software specifically designed for the analysis and interpretation of microbiome data using ML techniques. These software incorporate a wide range of ML algorithms for clustering, classification, regression, or feature selection, to identify microbial patterns and relationships within the data and generate predictive models. This rapid development with a constant need for new developments and integration of new features require efforts into compile, catalog and classify these tools to create infrastructures and services with easy, transparent, and trustable standards. Here we review the state-of-the-art for ML tools applied in human microbiome studies, performed as part of the COST Action ML4Microbiome activities. This scoping review focuses on ML based software and framework resources currently available for the analysis of microbiome data in humans. The aim is to support microbiologists and biomedical scientists to go deeper into specialized resources that integrate ML techniques and facilitate future benchmarking to create standards for the analysis of microbiome data. The software resources are organized based on the type of analysis they were developed for and the ML techniques they implement. A description of each software with examples of usage is provided including comments about pitfalls and lacks in the usage of software based on ML methods in relation to microbiome data that need to be considered by developers and users. This review represents an extensive compilation to date, offering valuable insights and guidance for researchers interested in leveraging ML approaches for microbiome analysis.

ABSTRACTThis research project is designed to investigate the behaviour of fires resulting from hydrogen leakage in engine rooms and evaluate the associated fire risks, aiming to compare these risks with those posed by traditional fuels which can be used in the shipping industry today. The study employs a model of the engine room constructed according to the original dimensions of the vessel under study. The primary objective of this research was to determine if the fire risk associated with hydrogen would be higher or lower than that of traditional fuels. To achieve this, a series of simulation scenarios were meticulously executed and subsequently analysed. The outcomes of the simulations indicate that hydrogen fires do not present a higher threat when compared to fires fuelled by marine gas oil or liquefied petroleum gas. Notably, hydrogen exhibits superior fire behaviour, characterized by the absence of smoke development and relatively less harm to machinery and crew, thus outperforming conventional fuel fires. This finding suggests that hydrogen-related fire risks can be brought under control and highlights its potential as a comparatively safe fuel choice in the maritime domain.