ПРОБЛЕМНІ АСПЕКТИ ФІНАНСОВОГО ЗАБЕЗПЕЧЕННЯ ЗАКЛАДІВ ОСВІТИ В УКРАЇНІ

Introduction. Educational services in Ukraine play an important role in the formation of social and human capital, and the quality and level of education outline the acquired professional skills, characterize the ability to learn throughout life, promote innovative development of society, knowledge economy, increase competitiveness of graduates in the labour market their individual incomes and increase the welfare of the population of the state. That is, today the most important thing is that the society realizes that the provision of educational services is the key to the future of our state and the foundation of the development of the nation, society and individual. We believe that the progressive development of educational services in Ukraine is possible only if they are properly funded, effective, efficient and sound combination of financial and educational policies of the state. Methods. General scientific techniques and methods of economic research were used in the process of writing the article. The theoretical and methodological basis of intelligence was the analysis of scientific works of domestic and foreign scientists on the study of financial support of educational services in Ukraine, Internet resources. The study used general and special research methods, in particular: general and special – to ensure this goal; dialectical, abstract and logical – to substantiate theoretical positions and conclusions. Results. The article examined the state of financial support of educational services in Ukraine in recent years. The dynamics of consolidated budget expenditures on educational services in Ukraine, as well as in terms of state and local budgets was analysed. It was emphasized that the progressive development of educational services in Ukraine is possible provided they are properly funded. Discussion. Further research will focus on finding the optimal mechanism for financing educational services in Ukraine. Keywords: financial support, educational services, educational subvention, sources of financial support.

Introduction. The system of higher education in Ukraine is an integral part of the international educational space. In terms of the number of universities (total and per capita), Ukraine is among the top 25 countries with the largest number of higher education institutions. Although Ukraine has a fairly wide network of higher education institutions, this does not mean that there is only pure competition in the regional markets of educational services. The purpose of the paper is to study the competition of higher education institutions in the regional markets of educational services in Ukraine. Results. In the article the authors study the competition of higher education institutions in the regional markets of educational services in Ukraine. Maps of competition of higher education institutions in 29 fields of knowledge in Ukraine have been constructed. For each field of knowledge, the types of competition of higher education institutions in the regional markets of educational services in Ukraine have been identified, including such as “monopoly”, “oligopoly” and “pure competition”. If there are no higher education institutions in the region that train specialists in a certain field of knowledge, then such a region was referred to as a “free niche”. Conclusion. Exceptionally pure competition of higher education institutions in the regional markets of educational services in Ukraine takes place only in the fields of knowledge 05 “Social and Behavioral Sciences” and 07 “Management and Administration”. In other fields of knowledge to some extent there are signs of oligopoly and/or monopoly of higher education institutions in the regional markets of educational services in Ukraine. There is no pure competition of higher education institutions in the regional markets of educational services in Ukraine in such fields of knowledge as 04 “Theology” and 21 “Veterinary Medicine”.

The article provides a comparative analysis of different approaches to ensuring the quality of higher education in Ukraine. The concept of "quality of education" is characterized as a set of knowledge, skills and abilities that a future specialist acquires during his studies at a higher education institution, forming his information potential. The quality of higher education is the foundation for the development of democracy in Ukrainian universities, strengthening public trust and increasing the international prestige of Ukraine. It is found that ensuring the quality of education in Ukraine is carried out using three main mechanisms: internal quality control in educational institutions, external assessment and control by state bodies, as well as a quality management system at the level of bodies responsible for education policy. Recent years in Ukraine have been marked by significant progress in the formation of the legal framework for the introduction of a system of guaranteeing and ensuring the quality of higher education. It is noted that the current quality of educational services in Ukraine is being formed under the influence of a full-scale invasion that began on February 24, 2022. The main measures that contributed to the stabilization of the situation in the field of quality of educational services are outlined. These include providing psychological assistance to higher education applicants, creating appropriate conditions for learning, flexible and clear planning of the educational process, ensuring effective communication between all participants in the educational process and active interaction. All these measures have a direct impact on the further development and implementation of the higher education quality management system. They reflect modern realities and make quality standards and principles more adapted to today's requirements. The system of ensuring the quality of higher education in Ukraine is based on a combination of national strategic planning documents (such as the National Doctrine of Education Development), international standards (ISO 9001) and legislative acts. The main elements of this system are academic integrity as a fundamental principle that ensures trust in the results of the educational process, an effective accreditation and licensing system, a unified assessment system and material and technical support. Several alternative models of quality management in higher education in Ukraine are considered and characterized, in particular the TQM, EFQM and IQMS models. It is noted that the responsibility for choosing a model of quality management of educational services lies with the management of the educational institution. This choice must be justified and take into account both internal factors (goals, resources) and external (needs of society). The study confirmed that the quality of higher education in Ukraine is a multidimensional concept that encompasses the level of knowledge, skills and abilities of graduates, as well as a system of management and control mechanisms. Further development of the quality management system of higher education in Ukraine should be based on an integrated approach that takes into account both global educational trends and national challenges, ensuring a high level of specialist training and international recognition of Ukrainian universities.

The article is dedicated to the issue of student involvement in higher education quality assurance and evaluation – a vital and highly relevant issue in today’s higher education of Ukraine. Changes instigated by the Law of Ukraine «On Higher Education» of 2014, foresee an active role of students in the formation and evaluation of higher education quality as 1) final beneficiaries, 2) interviewees and participants in accreditation of study programmes, 3) external evaluation experts during study programmes accreditation, as ruled by current legislation. Taking into account the significance of students’ role in quality assurance, it is necessary to find out: how university students interpret quality of higher education and higher education quality assurance; how students perceive their role in the formation and enhancement of higher education quality; to what extend they are ready and committed to influence and improve the quality of higher education. Accordingly, the aim of this article is to investigate students’ opinion on the quality of Ukraine’s higher education. To this end, students’ survey was conducted with the focus on the following: what is quality and quality assurance in students’ opinion; how respondents assess the quality of education in their HEI and in Ukraine in general; whether students can influence the quality of study programmes and quality of higher education; what hinders improvement of study programmes and enhancement of quality of higher education. The survey was conducted in May – October 2020; the respondents were 115 students of five Ukrainian universities (years three and four of bachelor programmes and master students) who volunteered to take part in the survey. The research resulted in the following conclusions: 1) There is no integral, holistic understanding of higher education quality among student community. Representatives of different HEIs interpret higher education quality differently, though in total 60% of respondents interpret quality as « new, relevant information and knowledge». 2) On the whole, respondents value the quality of higher education rather low: only 25% of students regard it as high. At the same time, most of surveyed students rate the quality of their study programme higher, than the quality of higher education in their university or the quality of educational services in Ukraine in general. 3) Students of different HEIs are rather diverse in their interpretation of quality assurance of higher education and choice of different means for quality enhancement. On the whole, respondents give preference to those tools that anticipate active students’ participation in quality assurance, like asking the teacher to change the manner of teaching, or leaving a complaint with student self-government, discussing the quality of teaching in a focus group, or filling in an evaluation questionnaire. 4) Students who participated in the survey demonstrated critical thinking and fair judgement of their negative impact on the quality of higher education by stating that low student motivation is the most significant factor that obstructs quality enhancement. Other factors cited by respondents include low teacher motivation, underdeveloped infrastructure at HEIs, teacher workload. 5) The positive finding of the survey is that the majority of students are confident in their capability to influence the quality of higher education in their HEI and only 21% responded they are deprived of the possibility improve higher education quality.

The development of education is a complex managerial process that can combine or concentrate various directions, goals, and objects. Nowadays, the impact of the state or other public organizations on the competitiveness of higher educational institutions’ activity is quite a difficult process as the institutions have extended autonomy. In the COVID-2019 pandemic, contemporary people are actually limited in their rights to free full-time education at universities or other institutions providing educational services to determine all competitive advantages of a certain educational institution. Therefore, vertical and horizontal connections that generate the competitiveness of educational institutions should be taken into account when conducting comprehensive research of the mechanisms of the system of securing education through the analysis of educational institutions’ activity. From this perspective, consideration of various educational levels is a relevant research object that allows showing the current situation in the sector. The article aims to analyze the main educational levels in Ukraine, reveal the problem aspects in the sector, and generalize public measures taken to secure access to free educational services. The article analyzes the change paces of main development parameters of a private segment of general secondary education in Ukraine in 2012-2021 and educational expenses of Ukrainian households per month in 2002-2020. The share of private general educational institutions in their total number in Ukrainian regions for 2020 and the share of Government commission at the expense of state and local budgets in the total number of those having entered higher educational institutions in Ukraine in 2006-2021 are calculated. The trends in the number of vocational and higher educational institutions in Ukraine and their students in 1990-2019 are shown. The main measures taken by the state to secure access to free educational services in Ukraine are outlined.

Higher education’s quality management requires an understanding of the needs of end users (customers, interested parties) and involves the application of new methodologies for the formation and implementation of strategic plans in order to meet the needs of external (employers) and internal consumers (students and teachers). The purpose of the academic paper is to investigate the current state of quality management of higher education based on the study of the requirements of different interested parties’ groups by surveying consumers of educational services in Ukraine. The methodology is built on the basis of interested parties’ theory and TQM (Total Quality Management) methodology in quality management of higher education. The methodology has been used to study the requirements of the administration and departments of higher educational institutions (HEI), students and employers in Ukraine towards quality of education. The methodology is based on a survey, which involves the formation of a structure of customers’ requirements (interested parties) and sets of questions for different groups of customers. Four requirements frameworks have been designed to meet the needs of consumers of educational services, which ultimately ensures the identification of priorities and assessment of the overall quality of higher education. The results demonstrate the implementation of the principle of “student-centered learning” and the protection of key interests of students in order to obtain and receive qualitative higher education in Ukraine. The spread of the practice of TQM integration in the private sector has been revealed, which determines the adaptation of this methodology in the management processes of educational establishments. The presence of a significant level of dissatisfaction with the quality of higher education in Ukraine has been proven. An empirical assessment of the significant gap between expectations and actual experience of higher education has been made, and the inconsistency of education in Ukraine with the requirements of interested parties has been proven.

Purpose. To analyze the flows of foreign direct investment (FDI) in Ukraine, countries of the OECD, the G-20, the EU, and the World, as well as the impact of the coronavirus COVID-19 pandemic on investment activity in the World; to identify problems and threats for investment activity in modern conditions, to identify relationship between FDI in Ukraine, the level of exports and imports of goods and services in Ukraine, to forecast these indicators. Methodology. In the process of research, general logical methods and research techniques were applied: analysis, synthesis, generalization, analogy, modeling, probabilistic (statistical) methods. The materials of the official analytical reports of the OECD, the European Commission, and the State Statistics Service of Ukraine were used to achieve the tasks of the investigation. The statistical data for the period 20112019 was analyzed. Forecast of foreign direct investment in Ukraine for the period 20202023 was implemented using the theory of Markov chains. Findings. The study indicates a significant decline in investment activity since the beginning of 2020 due to the coronavirus COVID-19 pandemic. Almost all economies in the world witnessed the impact of the crisis. There was a drop in investment activity in Ukraine output flows tended to decrease during 20092019. Taking into account the stochasticity of the processes taking place in the world economy, on the basis of the theory of Markov chains, forecasting of FDI in Ukraine was carried out. The modeling showed that in 2023 the situation with FDI in Ukraine would stabilize. Taking into account the predicted scenarios, the authors suggested that enterprises must focus on domestic investment and government support to overcome the crisis in the economy caused by the situation with COVID-19. Originality. The scientific novelty is in the use of the theory of Markov chains, which was adapted by the authors for research and forecasting of FDI in Ukraine till 2023. This theory makes it possible to take into account the stochasticity and instability of the processes occurring in the global and national economies. Practical value. The analysis of incoming and outcoming FDI flows and the identified threats to investment activity makes it possible to assess the dynamics of world economic processes and global competitiveness in the period 20112020. Using the tools of economic and mathematical analysis based on the regression influence, the degree of influence of direct investments in Ukraine on the dynamics of the GDP of the national economy and the level of exports and imports of goods were investigated. The forecasting of the dynamics of direct investments in Ukraine in the near future was carried out using the theory of Markov chains, which will allow working out appropriate decisions on the strategic development of the state.

The inefficiency of the current system of financing education in Ukraine in the conditions of budget deficit necessitates the search for / implementation of mechanisms that promote the development of economic independence of general education institutions to increase the efficiency of financial resources. The article presents an analysis and definition of regulatory costs of educational services in Ukraine, in particular: presents the calculation of regulatory costs of educational services in Ukraine and substantiates the need to develop stages of implementation of the program of transition of general secondary education to regulatory funding. Introduction of regulatory funding, development and coordination of the main stages of financing of educational institutions, taking into account regulatory funding, will lead to increase of quality of education, level of motivation and efficiency of work of school. In this regard, the application of foreign experience in reforming financial relations between the state and educational institutions, defining and developing the sequence of measures / stages of implementation of the program of transition to regulatory funding will help improve the mechanism of using budget funds.Determination of regulatory costs is based on the calculation of: the cost of providing educational services in the current and planning period / year. Accordingly, it should be an incentive for high performance of the school, based on the calculation of the integrated performance of educational institutions. The introduction of the normative principle of financing educational institutions requires the development of stages of transition to new principles of financing. In this regard, the sequence of measures / stages for the implementation of the program of transition of educational institutions to regulatory funding is defined and presented. The introduction of the main stages and measures of financing of general educational institutions will lead to the improvement of the quality of work of educational institutions

Introduction. In the process of ensuring the effective functioning and sustainable economic growth of the sphere of educational services, the issue of creating an effective mechanism for their financial support becomes especially important. For the successful functioning of the sphere of educational services, it is necessary to provide it with sufficient financial resources. Today, the financial aspect is one of the most problematic issues of the educational services system in Ukraine. Thus, insufficient financial support of the educational sphere directly affects other dimensions of this system. Analysts, researchers, scholars, that is, all those who are interested in educational services, are trying to answer the question of who should finance education and in what proportions should come from different sources? After all, the financial security of education and the allocation of resources are key to the success of reforms and the transformation of educational services. Methods. The methodological basis of the article is the dialectical method of scientific knowledge and a systematic approach to the study of sources of financial support for educational services in Ukraine. The scientific works of domestic and foreign scientists on the researched issues are the theoretical basis of the study. In the process of research general and special methods were used, in particular: the analytical method was used in the review of literature sources; abstract and logical – in theoretical generalizations and conclusions. The use of a set of methods based on modern theoretical and methodological approaches, allowed us to ensure the conceptual unity of the study. Results. The article considers aspects of the formation of educational resources of Ukraine at the present stage. The dynamics of changes in educational services of Ukraine during the study period by sources of funding was analysed. It was proved that the main sources of financial support for educational services are funds allocated from the state and local budgets. Statistical data on the state and compliance with the financial support of educational services in Ukraine were presented. Discussion. We will continue our research in the direction of forming strategic vectors for the development of the educational space of Ukraine in the global environment. Keywords: financial support, sources of financial support, financial resources, education expenditures.

The article is devoted to the prospects for innovations in marketing of economic educational services in Ukraine. The research of expectations and requirements of employers for competencies of graduates of institutions of higher economic education has been conducted. «Career growth» has been chosen as the main criterion for determining the totality of competencies of graduates significant for employers. The clustering of employers was carried out on the results of the survey of employers and their assessments of the requirements for competencies of graduates of institutions of higher economic education, necessary for «career growth». The following clusters have been identified: «perfectionists», «maximalists» and «minimalists», who have different requirements for competencies of graduates of institutions of higher economic education. The obtained results became the basis for determining the prospects for innovations in marketing of economic educational services, orienting graduates at certain behavioral models in the process of study. This will be the key to their success in the field of professional activity.

Within the framework of the study, the group of authors analysed the main issues of development and enrichment of the pedagogical cluster of educational services in Ukraine and proved that the pedagogical process of professional training of future teachers in higher education institutions needs constant modernization. In accordance with modern requirements (world trends, democratic values, principles of a market economy, modern scientific and technical achievements; updating of methodological tools, expansion of innovative approaches to the training of t eaching staff, etc.) and the realities of today (organization of the educational process in conditions of quarantine restrictions, martial law, etc.) new systems appear. They provide conceptual ideas, innovative theories and approaches to the strategy and main areas of improvement of national education. Therefore, the aim of the collective monograph is an analytical review of the theory and practice of education, the determination of the nature and dynamics of institutional changes in the educational parad igm in general and its individual directions or components in particular, the expansion of pedagogical experience and the enrichment of the pedagogical cluster of educational services in Ukraine. Awareness of the conclusions made in the collective monograp h will contribute to the renewal of the pedagogical system of education in institutions of higher education, comprehensive development of future teachers and their digital literacy in accordance with today's conditions; will contribute to the modernization of the educational paradigm and overcoming the digital divide in the field of higher education; will contribute to an effective increase in the quality of their training, an increase in the number of competitive specialists in the market of educational se rvices in the system of improving their qualifications, and an increase in the competitiveness of domestic institutions of higher education in the international labour market.

Problem setting. Modern global challenges have significantly changed the landscape of higher education and intensified the process of its internationalization, the consideration of which has become one of the most discussed scientific problems in the field of higher education. Socio-philosophical understanding of the internationalization of higher education allows us to present it not only as an effective tool for improving the competitiveness of universities, but also as a basis for their social responsibility, a significant factor in improving the quality of higher education. This is extremely relevant to the study of the process of internationalization of higher education in a globalized world.
 Recent research and publications analysis. The study of the problems of internationalization of higher education belongs to the sphere of scientific interests of both Ukrainian and foreign scientists. Among modern domestic researchers who deal with theoretical and methodological issues of internationalization of higher education and analysis of the peculiarities of internationalization of higher education in Ukraine in the context of global challenges should be noted such scientists as Boychenko M., Verbytska A., Voronkova V., Gorbunova L., Debych M. , Zinchenko V., Kiykov A., Krasovska O., Kurbatov S., Mishchenko M., Nitenko O., Sbrueva A., Sikorska I., Stepanenko I., Terepyshchy S., Shipko O. and others. Significant contribution to the theoretical development of ideas for the internationalization of higher education in the context of globalization has also made foreign scientists ‑ Altbach F., Bergmann H., Branderburg W., Brooks R., Wang M., H. de Wit., Geissler M., Knight J. , Robertson S., Scott P., Hudzik J., Hundt S. et al. Despite the fact that the scientific literature has widely reflected the understanding of various problems of internationalization of higher education, still remain debatable a number of issues that need to be constantly considered.
 Paper objective. The aim of the article is to study the essence of the concept of internationalization of higher education in modern socio-philosophical discourse; consideration of methodological approaches to the analysis of internationalization of higher education; identifying the prerequisites for the development of internationalization of education in a globalized world; disclosure of the national strategy for the internationalization of higher education in Ukraine.
 Paper main body. The development of modern higher education takes place in the context of global challenges, among which the most important, as stated in the founding document of UNESCO "Higher Education in a Globalized Society", are: the growing importance of the knowledge society / knowledge economy; development of new trade agreements, which include, inter alia, trade in educational services; innovations in the field of information and communication technologies; the growing role of the market and market economy. To date, according to many scholars, the most comprehensive and scientifically sound of the existing definitions of the internationalization of higher education is the definition given by H. de Wit and F. Hunter. According to them, the internationalization of higher education is a deliberate process of integrating the international, intercultural or global dimension into the purpose, functions and methods of higher education in order to improve the quality of education and research for all students and staff and make a significant contribution to society. Experience shows that in the field of internationalization of higher education there are two institutional models: traditional and complex. The first model includes components such as academic mobility; internationalization of the curriculum; international cooperation in the field of scientific research; partnerships with foreign higher education institutions. The comprehensive model of internationalization of higher education includes academic mobility; internationalization of the curriculum; international cooperation in the field of scientific research; partnerships with foreign higher education institutions; international educational programs of joint / double / multilateral diplomas; branches abroad; online / electronic training courses. Currently, the main ideas of the strategy of internationalization of the market of educational services in Ukraine are: 1. strengthening international competitiveness in higher education and research; 2. active participation of Ukraine in the development of European higher education; 3. expanding the opportunities of Ukrainian higher education institutions to enter the European educational market; 4. positioning Ukraine as a leader in the international market of educational services; 5. expanding opportunities for improving the system of higher education and research infrastructure of universities; 6. development of cross-border higher education.
 Conclusions of the research. For leading Ukrainian universities seeking to become competitive members of the global education market, internationalization has already become an imperative and has become one of the most important tools for innovative development of higher education in Ukraine, its successful integration into the European and global educational space.

Understanding the needs of end users (customers, stakeholders) and the simultaneous application of new methodologies for the implementation of strategic plans in order to meet the needs of external (employers) and internal consumers (students and teachers) are essential elements of quality management in higher education. This article aimed to investigate the general state of modern quality management in higher education. A survey of consumers of educational services in Ukraine was conducted in order to study the current state of quality management in higher education. Interested parties’ theory and total quality management methodology in quality management of higher education served as the basis for the research methodology. The requirements of the administration and departments of higher educational institutions, students and employers in Ukraine to the quality of education were studied. Requirements for meeting the needs of consumers of educational services have been developed. During the study, the principle of ‘student‐centred learning’ and the protection of key interests of students were implemented. It was found that the quality of higher education in Ukraine is characterised by a significant level of dissatisfaction. An empirical assessment of the gap between expectations and actual experience of obtaining higher education was carried out and the discrepancy between education in Ukraine and the requirements of stakeholders was proved.

The article presents the conceptual foundations of managing the development of intellectual potential of Ukraine, the use of which will improve the quality of national education and innovation in accordance with international standards, promote intellectual, cultural, spiritual and moral potential of society and systematization, development of specialized legislation. Education, science and innovation are defined by the modern economy as areas of a comprehensive mechanism through which Ukraine could increase the competitiveness of the economy and strengthen its position in the world market. This can be achieved only by: in-depth analysis of intellectual and financial resources, taking into account the interests of scientists, entrepreneurs, consumers and society as a whole; interaction of internal measures to promote innovation with the needs of the world market and consumer preferences; active participation of government and private enterprises on the basis of public-private partnership. Renewal and development of education must become proactive and continuous, respond flexibly to all processes taking place in Ukraine and the world. Improving the quality of education will contribute to the economic growth of the state and the solution of social problems of societies. Quality education is a necessary condition for sustainable democratic development of society. Implementation of the concept of improving the management of intellectual potential in Ukraine will allow to establish a close relationship between the state and society on intellectual property management, which will significantly strengthen the theoretical and practical relationship between public administration and economic and political security of Ukraine. It is proved that the formation of the national market of intellectual potential will allow Ukraine to secure the status of an intellectual state, which will contribute to its socio-economic development by reproducing and commercializing the intellectual potential of individuals, businesses and society as a whole. Keywords: intellectual potential, management, development, education, innovations, concept.

In Zimbabwe, the discourse on access and quality in education has been a raging one since the colonial days of bottlenecks and outright discrimination against black Zimbabweans in education. The doors to education were declared open to all at independence in 1980 with the new Zimbabwe government’s enunciated policy of education for all. It is an uncontested fact that strides were made soon after independence to address issues of quality and access in education. However, with the prosecution of the fast track land reform programme the dream for access and quality in education became a nightmare. Whilst trust schools, boarding schools, urban and some rural day schools have a comparative advantage in terms of resources like infrastructure and qualified and relatively motivated human resource, emerging resettlement schools bear the brunt of hastened and impromptu establishment. It is the contention of this paper that resettlement schools like Zvivingwi, established in the last decade, are a facade of the schools envisioned by many Zimbabweans at independence. These schools reel from abject shortage of everything except pupils. It would be recommended that government should show creativity in mobilising resources to intervene, failing which, most of the resettlement schools like Zvivingwi, risk closure as public confidence in them wanes. The researcher made use of a questionnaire and interviewed critical stakeholders at the school like headmaster, teachers, parents, pupils and education officers. School records and other critical documents were also made use of.