Conditions Of Threats Research Articles

It is indicated that modern public administration is characterized by a desire for openness, transparency and active interaction with the public, which is consistent with the principles of democratic governance. However, in the activities of public authorities, the use of silence as a special means of managerial communication is increasingly observed - in the form of refusal to provide comments, delaying response or deliberate avoidance of discussing problematic issues. The article explores the phenomenon of “silent trust” as an unconventional, but increasingly relevant communication strategy in public administration, which is formed at the intersection of management practices, political culture and public expectations. It is found that in conditions of hybrid threats, information crises, a deficit of public trust and high vulnerability of the communication space, silence itself can acquire the meaning not only of a passive reaction, but also of a conscious management tool. The types of authoritative silence are analyzed and their functional role in the system of public authority is determined. The Ukrainian context of the use of communicative silence is revealed, where excessive openness could create additional threats. It is emphasized that uncontrolled silence can create an information vacuum, provoke the spread of rumors and disinformation, reduce the level of legitimacy of the authorities and destroy public dialogue. At the same time, it is shown that managed silence, supported by transparent frameworks of responsibility and subsequent communication compensation, can perform a productive function, ensuring a balance between security, the effectiveness of management decisions and social stability. A comparative analysis of European practices of strategic silence in public administration is conducted, which allows us to identify both potential resources and the limits of its use. It is substantiated that “tacit trust” is a context-dependent phenomenon that can act as a manifestation of responsible managerial minimalism or as a sign of communication weakness, and requires clear ethical, legal and managerial regulators to maintain the trust of citizens and the stability of public authorities. The author concludes that «tacit trust» in public administration should be considered as a potential resource that requires a fine balance between the interests of information security, transparency and democratic legitimacy.

Abstract Although space exploration has immense untapped potential, the harsh conditions of outer space pose severe threats to the physiological and mental health of astronauts. Microgravity and space radiation can have a multitude of biological effects, ranging from adverse physiological changes to alterations in gene expression. Therefore, increasing amounts of biological research are urgently needed to devise countermeasures for the astronauts during long-term space missions. In space biology research, Caenorhabditis elegans (C. elegans) offers several advantages over other animal models because of its small size, short lifespan, genetic traceability, and lack of ethical complications. In this review, we summarize the equipment and space research conducted thus far using C. elegans. Several biological alterations caused by environmental conditions in space have been identified, such as genomic, epigenomic, metabolic, muscular and neuromuscular, immunological, neuronal, and longevity changes, thus highlighting the applicability of C. elegans as a model organism. In addition, we explore the feasibility of integrating chemical analysis into space research, as well as incorporating biopharmaceuticals and nutraceuticals in the treatment of spaceflight-associated disorders.

The military threats caused by the Russian Federation’s armed aggression against Ukraine have affected all aspects of police work, including the State Educational Standard for the profession of “Police Officer (by specialisation)”. In the context of military threats, the requirements for the activities of the National Police of Ukraine are significantly expanding, and thus the very essence of the police service is being transformed. The study is devoted to the topical issue of adapting the competency elements of professional training for police officers to the challenges of martial law. The purpose of the article is to adapt the State Educational Standard for the profession of “Police Officer (by specialisation)” to the conditions of service during the period of martial law by improving the professional training of current and future police officers in line with modern realities and security needs. The State Educational Standard for the profession of “Police Officer (by specialisation)” was analysed. Through a survey, an objective assessment of the current state of professional training of police officers was conducted, and key competence elements of tactical training during the period of martial law were identified. The study identified the most relevant competency elements, in particular: training in tactical medicine, serving in de-occupied territories, using automatic firearms during building clearances, and actions in conditions of rocket and bomb strikes and artillery shelling. Given the specific situations faced by police officers in conditions of military threats, in order to increase the effectiveness of their activities during the period of martial law, it is advisable to include the above elements in the State Educational Standard for the profession of “Police Officer (by specialisation)” and the relevant professional training topics. The results obtained make it possible to develop an effective system of professional training for police officers during martial law, which will correspond to modern realities and security needs.

The relevance of the study is due to the growing dependence of critical infrastructure facilities on information technologies and the intensification of cyber threats, which pose significant risks to the continuity of business processes. Organizations of the banking sector are particularly vulnerable, for which even a short-term suspension of work can lead to significant financial and reputational losses. The subject of the study is approaches, strategies and indicators for assessing the level of ensuring the continuity of business processes in the conditions of cyber threats, as well as the impact of security factors on the effectiveness of the functioning of critical infrastructure facilities. The purpose of the article is to study approaches to ensuring the sustainable operation of business processes of banking sector organizations in the conditions of growing cyber threats by analyzing mechanisms for improving systems for preventing terrorist acts directed at critical infrastructure facilities. As a result of the study: the nature and means of implementing terrorist cyber threats to critical infrastructure facilities were analyzed; key strategies for ensuring business continuity are identified and relevant indicators for their assessment are determined; an approach to assessing the impact of strategic decisions on the level of continuity of business processes is proposed; a general structure of the method is developed that allows modeling and assessing the stability of the functioning of banking sector organizations in conditions of destabilizing factors. Conclusion. The study allows to increase the validity of management decisions regarding the choice of continuity strategies. The proposed approach can be used as a basis for creating methodological recommendations for managing cyber risks in critical sectors of the economy.

Topicality. The relevance of the selected study grounds on the fact that recent global events such as the armed aggression of the russian federation against Ukraine in 2022 and the COVID-19 pandemic have made significant changes to the usual rhythm of life of everyone, regardless of the country of residence. These circumstances form the basis for studying and analysing the development of hotel and restaurant establishments in the face of global threats with the further aim of creating a comprehensive system of sustainable development, which, in turn, will become an important direction in ensuring the national economy’s development. The aim and methods. The aim of the study is to analyse the current situation in the formation of the concept of development and modernisation of competitive hotel and restaurant establishments in the face of global threats. The research methods are based on the analysis of specialised literature on the research problem, covering the basics of the Concept of Development, generalisation and synthesis of the studied material for further work on the problem, data collection and statistical groupings, mathematical calculations, construction of graphic materials, application of economic research methods, systematisation of the obtained material, implementation of research and experimental work. Results. The article studies the activities of the hotel and restaurant industry in constrained conditions based on domestic and foreign experience; describes the concepts of development of the service sector from classical interpretations to modern challenges; describes the organisation of the hotel and restaurant business based on the fundamental principles of the military sphere, and forms a concept of development and modernisation of competitive hotel and restaurant establishments in the context of global threats. Conclusions and discussion. The scientific novelty of the article grounds on the development of scientific and practical recommendations aimed at ensuring the sustainable development of hotel and restaurant establishments in the context of global threats. The practical significance lies in the fact that the scientific and practical provisions of this research can be implemented in the hospitality industry in order to increase resilience in the face of global threats.

With the beginning of the full-scale war of the russian federation against Ukraine, on February 24, 2022, the information and cyber spaces of the Ukrainian state have become full-fledged theaters of military operations in which the aggressor country is trying to implement its aggressive policy by combining destructive actions in cyberspace with information and psychological operations of various levels. Under such conditions, when russia’s aggression in information and cyberspace is one of the main components of a full-scale war against our state, and numerous cyberattacks on information resources and information and psychological operations are its integral components, Ukraine has faced with the issue of finding ways and mechanisms to ensure information and cyber security from modern challenges and emerging threats. At the same time, it is worth emphasizing that the threats and risks of information and cyber security are not limited to the territory of our state alone, but are of a cross-border nature, which significantly complicates the possibilities of their assessment and neutralization and actualizes the issue of international interaction and cooperation of the world community. This requires the adoption of active and coordinated response measures by the subjects of the international system of ensuring information and cyber security. To develop and implement measures to neutralize threats in the field of information and cyber security of Ukraine, it is necessary to have a holistic picture of social relations in certain areas and the features of their legal regulation. That is why, today, the problem of analyzing the organizational and legal principles of managing information and cyber security as components of national security in Ukraine is urgent and extremely relevant. In this article the author considers the concept of state resilience as a combination of internal and external factors of the ability of the state as a system to perform its main functions in the conditions of threats, challenges and aggression from other states.

Among the problems that need to be solved in the context of the introduction of a national resilience system at both the national and institutional levels are the imperfection of the mechanisms for organizing and coordinating actions in the field of crisis management, interdepartmental interaction in ensuring resilience, ensuring the unity of conceptual and methodological approaches, as well as the principles of functioning of entities ensuring national resilience at different levels. The introduction of an integrated crisis management system will contribute to the realization of opportunities to ensure the resilience of socio-economic systems of different levels on the basis of unified conceptual, organizational and methodological approaches, significantly increase the effectiveness of systemic coordination, timely operational and tactical actions of managers of different levels to prevent and respond to crisis phenomena and dangerous events in conditions of permanent threats and impacts, including hybrid ones. The article substantiates the conceptual principles and organizational and methodological approaches to the formation of an integrated crisis management system and ensuring the resilience of socio-economic systems under transformational conditions. It is noted that the formation of an integrated crisis management system involves the unification of previously isolated parts into a single holistic system, as a result of which the corresponding system has the ability to organize timely and effective crisis management measures at different levels of ensuring the stability of socio-economic systems. It is proven that the formation of an integrated crisis management and stability system requires the development of a comprehensive mechanism for the development and further application of clear organizational and methodological approaches, tactical algorithms, specific tools, effective coordination measures at different levels of functioning and development of socio-economic systems, where the corresponding levels must be interconnected in terms of goals, resources, time, and qualitative characteristics.

The article studies the scientific and practical aspects of the development and management of the system of economic security of the enterprise based on innovative digital technologies. The relevance of the topic of the study is due to the fact that in modern conditions of digitalization of all areas of activity, development and functioning of the enterprise itself, processes and work of all functional subsystems of the enterprise, including organizational and managerial, logistics, operational, production, marketing and security, is carried out using digital technologies. Technologies act as a means of performing tasks, activities, actions with the use of software, machinery, equipment, as a technical and technological basis due to which activities are carried out. That is why the study of scientific and practical aspects of the development and management of the system of economic security of an enterprise based on the use of innovative digital technologies has an important role and importance. The article is aimed at studying the scientific and practical aspects of building and managing the system of economic security of an enterprise based on innovative digital technologies. The methodological basis of the study was the methods of scientific cognition: analysis and synthesis, system approach, structural, process, complex, functional scientific approaches. The obtained scientific results consist in structuring the elements of management of the system of economic security of the enterprise, which is a complex of components and elements that are interconnected and interact with each other and provide planning and implementation of strategic, tactical, operational actions and measures in order to protect the enterprise from external and internal threats, and to ensure the stability of the enterprise to the impact of negative factors, stability of functioning and further Development. The components of the system of economic security of enterprises are structured, which include subjects and objects of management; security concept; Strategy; Functions; Principles; components of the economic security system; a management mechanism that includes management methods, tools and technologies, including digital technologies, as well as a set of resources necessary for the implementation of actions and measures with the active use of innovative digital technologies. Prospects for further research are the need for a more detailed study of the formation of an effective management mechanism in the system of economic security of an enterprise, based on the widespread use of modern tools and means of innovative digital management technologies, which will ensure the effectiveness of planning and implementation of security actions with less expenditure of resources and growth of financial and economic results of functioning in the conditions of modern challenges and Threats.

The article provides an in-depth analysis of the transformations of Ukrainian corporate law under the legal regime of martial law introduced in response to the armed aggression of the Russian Federation against Ukraine. The main trends in the legal regulation of corporate activity under the impact of external threats and crisis phenomena-such as disrupted communications, displacement of labor resources, physical destruction of assets and infrastructure-are identified. It is established that the specific features of corporate sector functioning during this period include the formalization of simplified procedures for convening general meetings, remote voting mechanisms, deferral of information disclosure obligations, automatic extension of managerial mandates, and suspension of certain licensing requirements. The focus is placed on the issues of compulsory seizure of corporate rights in strategically important companies, legal consequences of state intervention in the property sphere, and the risks of investment arbitration. The legal nature of sanctions restricting corporate rights of entities associated with the aggressor state is also examined. The paper analyzes prospects for post-conflict recovery of corporate governance, the role of digital instruments, the imperative of ensuring transparency, reinstatement of competitive selection procedures, and the independence of supervisory boards. Conclusions are drawn regarding the necessity of reforming corporate legislation based on the principles of sustainability, legal certainty, and a balanced relationship between public and private interests. In this context, the task of forming a new model of corporate regulation capable of operating effectively under conditions of legal uncertainty, security threats, and limited resources becomes increasingly urgent. It is demonstrated that martial law has served as a catalyst for the introduction of digital solutions in corporate governance, which should be preserved and institutionalized in peacetime. Issues concerning the protection of minority shareholders’ rights, equal access to participation in decision-making, and legal liability for violations of internal corporate procedures have gained particular significance.

The article analyzes the current challenges of land resource management in Ukraine under conditions of soil degradation, full-scale war, and socio-economic instability. It emphasizes that soil degradation has become a systemic barrier to the sustainable development of rural areas and the restoration of the agri-industrial potential. Land is considered not only a foundation of agricultural production but also a critical asset for ensuring food security, economic stability, and ecological balance in the face of war-related threats. Methodologically, the study combines content analysis of scientific publications, regulatory documents, and analytical reports with comparative assessment of key risks in the field of land use. The paper systematizes the main types of soil degradation – erosion, salinization, compaction, and contamination – explores their causes, including anthropogenic pressure, climate change, and military operations, and outlines their multidimensional consequences: declining fertility, crop losses, increasing regional disparities, rural depopulation, investment withdrawal, and escalating ecological risks. The study identifies four major challenges that hinder effective land governance: spatial asymmetry of agricultural development, insufficient investment in land restoration, ineffective state control, and weak integration of modern agrotechnologies. It is shown that under martial law, the state has largely lost its regulatory mechanisms over land use, which has led to a rise in violations and initiated legal reforms. The paper substantiates that overcoming land degradation and ensuring the sustainability of the land fund require an integrated policy focused on ecological recovery, digitalization, support for agricultural entrepreneurship, and balanced spatial development. The conclusion highlights the need for cross-sectoral cooperation among public institutions, the scientific community, agribusiness, and international donors to establish a new model of land resource management in wartime and post-war reconstruction.

The article considers the application of set-theoretical methods for air quality monitoring. An approach based on the use of clear and fuzzy sets for data analysis from various sensors is proposed, which allows to increase the accuracy of pollution assessment. The advantages of the set-theoretical approach and the possibilities of its implementation in automated monitoring systems are analyzed. The modeling results are presented, which demonstrate the effectiveness of the considered approach in conditions of real environmental threats caused by air pollution. The problem of air pollution is one of the most important environmental threats of our time. Air quality monitoring is a key factor in preventing negative consequences for human health and the environment. The use of mathematical methods of data analysis allows to significantly improve the accuracy of measurements and forecasting changes in air quality. One of the promising areas is the application of the set-theoretical approach, in particular fuzzy sets. This approach allows processing data from various sources, taking into account the inaccuracy and uncertainty of measurements. The study of this topic is relevant given the need to monitor and predict air quality, which is a vital feature for both human society and ecosystems. The use of clear fuzzy sets to model the process of monitoring air composition will allow creating effective forecasting and management systems that can be applied both in scientific research and in practical environmental monitoring. Air pollution has a great impact on the global and local levels; it is becoming a threat to all living things, especially humans. Many developed countries have tried to use modern emerging technologies to determine strategies and methods to improve air quality and, in the long term, mitigate the problem of air pollution. There is a great need to pay attention to air pollution problems, where urbanization and industrialization continue to grow with increasing population density

The article provides a comprehensive analysis of domestic and foreign scientific approaches, concepts and practices aimed at the formation and development of professional competencies of civil servants in the context of ensuring the internal security of society. Particular attention is paid to the role of public service in conditions of martial law and hybrid threats, which put forward new requirements for the training of public administration personnel. The concept of «competence» is substantiated in an interdisciplinary dimension, as well as in connection with the functional responsibilities of civil servants in protecting national interests, implementing security strategies and ensuring the stability of public authorities. The content of the leading concepts of the issue of internal security is revealed, in particular in conditions of the legal regime of martial law, with an emphasis on interdepartmental coordination, crisis management, anti-crisis communication and interaction with the public. The key elements of the communication process in the public administration system during emergencies and crisis challenges that require prompt decision-making, information transparency and maintaining trust in the authorities are identified. The structural and functional components of the internal security system are analyzed, taking into account the transformations taking place in the state apparatus in the conditions of full-scale armed aggression of the Russian Federation against Ukraine. It is substantiated that the development of professional competence of civil servants in the field of internal security is of key importance for supporting the legitimacy of state institutions, effective response to security challenges, strengthening democratic statehood and protecting the territorial integrity of Ukraine. The author’s model of the development of civil servants’ competences is presented, which takes into account the specifics of the modern security environment, state policy priorities, the needs of society and the challenges associated with military operations. The model involves the integration of theoretical, practical and emotional-ethical training aimed at increasing the ability of civil servants to act in conditions of uncertainty, risk and increased responsibility.

The article claims that the issue of cultural heritage as a component of the phenomenon of culture is at the center of social processes and the attention of active actors of these processes. Attention is drawn to one of the cardinal problems of this context - the preservation of cultural heritage in conditions of catastrophic threats, primarily environmental and military, in particular related to the challenges they generate and the impact they have on intercultural communications. It is analyzed the specific background of the situation with the artifacts of two small Ukrainian towns – Borodyanka and Ivankiv​, whose cultural heritage twice fell into turbulent situations: during the Chernobyl disaster in 1986 and Russian aggression (full-scale Russian invasion of Ukraine in 2022). Among this heritage, attention is drawn to the story of the rescue of the paintings of the naïtivist artist Mariya Prymachenko and the Borodyanka’s cockerel (Borodyanskyi pivnyk) - efforts to preserve them provided an example of the conscious attitude of Ukrainians to the cultural heritage of their people and its role, and therefore Ukrainian culture in general, in intercultural communications. It is noted that the appearance of graffiti by the British street-artist Banksy on the walls of destroyed houses in Borodyanka became a sign of Ukrainians’ interest in the art of other nations and a kind of invitation to intercultural communications. Episodes of consolidation at the national and international levels aimed at preserving the cultural heritage of peoples and the development of intercultural communications and intercultural interaction are shown.

Introduction. The problem of preserving a safe environment for human life and health and maintaining a stable medical and epidemiological situation today gives helping professionals the tasks of developing the individual's readiness to counteract environmental and epidemic threats. Aim: to analyze theoretical approaches to studying cognitive aspects of psychological readiness of the individual for counteracting environmental and epidemic threats as well as to determine the role and place of the cognitive aspect of individual readiness for counteracting environmental and epidemic threats. Results. The cognitive activity, which ensured cognitive stability in conditions of environmental and epidemic threats, was considered as a person's cognitive reserve. The cognitive reserve was shown to be a dynamic structure, which could develop throughout life by means of directed cognition-stimulating actions and which played a leading role in the stability and adaptability of the individual's cognitive mechanisms and cognitive-emotional reactions to events with catastrophic consequences. Conclusions. The cognitive component of psychological readiness is a core element of the personality and it is responsible for both the healthy development of human adaptive mechanisms and the processing of the changing information space. The life-long development of cognitive plasticity is the basis for cognitive stability and productivity of an individual in situations of affective stress caused by being in natural disaster zones, epidemic zones, combat operations zones, etc.

The article considers an approach to modeling migratory bird migration routes, taking into account areas of environmental disasters, caused in particular by military actions, based on the theory of fuzzy sets. A methodology for constructing optimal flight paths is proposed, which takes into account risk factors associated with environmental pollution, climate change and other adverse conditions. The use of fuzzy logic allows for adaptive assessment of the safety of territories and the formation of alternative trajectories, which contributes to the preservation of bird populations and the minimization of losses during migration. Modern algorithms for routing routes and their application in information systems are analyzed, and the impact of the choice of method on the quality of forecasting and route construction is also assessed. The modeling results are presented, which demonstrate the effectiveness of the considered approach in conditions of real environmental threats. The proposed construction approach makes it possible to determine potential places and periods of bird nesting, and makes it possible to carry out the necessary organizational and restoration measures to preserve the bird population. The hostilities in the South, East and other regions of Ukraine affect key migratory routes of birds, in particular over the Black Sea, the Sea of Azov, in the Polissya zone and steppe reserves. Many traditional resting and nesting places of birds have been destroyed or are unsafe due to military threats. Ukraine is an important transit region for many species of migratory birds. Changes in their routes due to the war may have long-term consequences not only for the ecosystems of Ukraine, but also for the ecological balance in Europe and Asia. The use of methods for constructing routes bypassing areas of ecological disasters makes it possible to assess and predict possible changes in bird behavior. This will allow adapting nature conservation measures, minimizing the negative impact of ecological disasters and can help in developing strategies for preserving biodiversity even in conditions of military operations. The development of a forecasting method will help ornithologists, ecologists and environmental organizations make informed decisions for the conservation of migratory species. It can also be useful for agriculture, urban planning and environmental monitoring.

The article analyzes the state information policy in the field of environmental security under the conditions of hybrid threats arising from the full-scale armed aggression against Ukraine. The relevance of the study stems from the need to respond to a new type of challenges that combine the physical destruction of environmental objects with large-scale disinformation campaigns. These challenges pose a multi-level threat to environmental security, the state’s informational resilience, and public trust in government institutions. A representative example is the destruction of the Kakhovka Hydroelectric Power Plant, which was accompanied by a coordinated information attack aimed at discrediting Ukraine. The aim of this article is to identify key challenges for the state information policy in the field of environmental security during hybrid warfare and to formulate strategic guidelines for its improvement. The theoretical foundation of the study is based on an interdisciplinary methodology incorporating systemic, security-oriented, and informational approaches. The concept of information policy in public administration is analyzed, along with its role in ensuring environmental security as an integral component of national security. Special attention is paid to digital tools that enable transparency, accessibility, and reliability of environmental data. The article proposes strategic directions for enhancing information policy in the field of environmental security, including harmonization with EU norms, implementation of principles of openness and scientific validity, institutional consolidation of information security as a component of environmental policy, strengthening cooperation with civil society and the scientific community, and fostering environmental and media literacy among the population. The results of the study can be used to improve national environmental security policy, relevant legislation, and governmental strategies in the fields of information and environmental security, as well as to enhance Ukraine’s informational resilience in the context of prolonged hybrid warfare.

The article presents an interdisciplinary theoretical analysis of the phenomenon of institutional entropy as one of the key challenges to the institutional resilience of public administration systems under modern hybrid threats. The concept of institutional entropy is proposed as a measure of disorganization, chaotic functioning, and declining effectiveness of state institutions. The study traces the theoretical evolution of the notion of «entropy» – from physics and information theory to its application in the fields of social and administrative sciences. Particular attention is paid to adapting systems and informational approaches to assess the condition of public governance institutions. The article identifies a complex set of internal (endogenous) and external (exogenous) factors that contribute to the growth of institutional entropy, including bureaucratization, corruption, organizational inertia, lack of strategic vision, low institutional capacity, cyber and information threats, disinformation campaigns, political turbulence, and external pressure. Through a comparative analysis of international experiences (EU countries, the USA, and Ukraine), the paper examines examples of destructive impacts on institutions and corresponding responses to growing entropic tendencies. Special emphasis is placed on substantiating the possibility of identifying and monitoring institutional entropy through qualitative and quantitative indicators such as government effectiveness indices, public trust metrics, structural complexity, corruption perception, and information uncertainty. The article proposes an original conceptual model for assessing the level of institutional entropy, with a perspective for further empirical verification. The study concludes that effective management of institutional entropy is a critical factor in ensuring the resilience, predictability, and legitimacy of public administration systems during times of crisis, transformation, and threat. This is especially relevant in the context of Ukraine’s experience of resisting hybrid aggression. The need for adaptive governance, transparency, strategic communication, and engagement of civil society is emphasized as a means of reducing entropy and strengthening institutional resilience.

The article presents the concept of a hardware and software system for detecting and neutralizing unmanned aerial vehicles (UAVs) using interceptor drones. The proposed system uses passive radars that combine different physical detection principles, such as acoustic, radio, and optical. The data obtained is combined to accurately determine the target's coordinates in airspace. Target coordinates are calculated based on geometric models of a sphere and a spheroid, which ensure an error of no more than 0.3%. The use of interceptor drones makes it possible to cost-effectively neutralize enemy UAVs due to their high maneuverability and the ability to use precision guidance. The successful implementation of the system can significantly increase airspace security and improve the defense capabilities of the ground forces. It has been demonstrated that spheroid-based calculations provide higher accuracy due to the conformity of the WGS 84 model to the shape of the Earth, while the spherical model is easier to implement. The obtained results confirm the feasibility of creating such systems for use in modern conditions of military threats. Keywords: UAVs, geodesy, interceptor drones, target coordinates, passive radars, interception, electronic warfare, spheroid, precision guidance, Ukraine, drone warfare.

The growth of threats to the financial system and the change in their directions necessitates the urgent need to improve the State Financial Monitoring Service (SFMS) of Ukraine. The purpose of the study was to determine the directions of development of the SFMS to increase the level of financial security of the country. Using the method of critical analysis, inconsistencies of legal norms regarding the SFMS were identified. This substantiated the need to expand the functions of the SFMS both to prevent criminal acts and illegal activities. It was established that increasing the level of financial inclusion of Ukrainians determines the growth of the social significance of the SFMS. The directions of institutional regulation of the SFMS, priorities for the development of this service, indicative control markers, and improvement of supervisory actions were proposed. Using the method of analysis and synthesis, an asymmetric response to suspicious financial transactions by different categories of primary financial monitoring subjects was established. It was indicated that this violated the fundamental principle of the integrity of the SFMS and devalued its activities. It is substantiated to provide SFMS with the function of coordinating sectoral regulatory documents on financial monitoring, expanding administrative supervision over primary financial monitoring subjects, and strengthening imperative signs of punishment for failure to comply with the requirements of financial transaction control. The identified priorities for SFMS development, clarification of the norms of framework legislation in this area, and indicative markers of control of illegal transactions for financial security specialists are of practical value for institutional structures

The article examines the features of the creation of civil society institutions (organisations). In Ukraine, accounting for income and expenses of civil society organizations is determined by their non-profit status. The income of civil, charitable, other, non-profit organizations is considered as target income, non-target income, passive and other income. When making expenses, CSOs adhere to the requirements - targeting the implementation of the goal and areas of activity in accordance with the constituent documents and ensuring their target and targeted nature. The features of the creation and functioning of CSOs are not taken into account. CSOs, by their designation, perform tasks that the state cannot cope with due to certain circumstances (in particular, during martial law, other emergencies, etc.), or solve special tasks of a public (social) nature, such as ensuring the interests of certain groups of the population in the territory of their homes, etc. The need to take into account the main functions of civil society institutions when reflecting information about their activities in accounting and financial reporting has been established. The definition of the main accounting objects of civil society institutions is analyzed based on the criterion of using future economic benefits or potential (public) benefits from the provision of public services. It is proposed to classify the income and expenses of public organisations into those received (incurred) from ordinary activities and those that arose (incurred) from unusual (extraordinary) events. The detailing of income and expenses characteristic of the sphere of public activities is considered. The relevance of disclosure by social institutions in accounting and reporting of information about unusual (extraordinary) events is proven in modern conditions of uncertainty and security threats. The unusualness of an event should be based on signs of uncertainty of its occurrence and negative consequences that affect the continuation of the subject's usual activities. The use of appropriate accounts (sub-accounts) for accounting for income and expenses of civil society institutions is justified. The accounting policy should ensure that the organization complies with the correspondence and comparability of income and expenses incurred for certain projects, charitable purposes (areas) or for the management (maintenance) of the organization.