Development Of Practical Recommendations Research Articles

ПАРАДИГМА ЦИФРОВОЇ ТРАНСФОРМАЦІЇ БІЗНЕС-ПРОЦЕСІВ ПІДПРИЄМСТВА

The article is devoted to the actual problem of substantiation of scientific and methodological provisions and development of practical recommendations on the paradigm of digital transformation of business processes of enterprises. It is determined that for successful operation in the market, enterprises must develop a business model to create value for customers and make a profit by the company. Five main areas covered by digital transformation are revealed: business model transformation, automation and optimization of business processes, innovation in digital products and services, empowerment and employee engagement, and customer interaction. The definition of "digital transformation" is given as the integration of digital technologies into all business areas, which radically changes the principles of enterprise operation and providing value to customers. The advantages that enterprises that make the transition to the digital transformation paradigm receive are revealed: a better understanding of market trends; expanding markets and sales channels; ensuring compliance with customer expectations and meeting their needs; increasing customer loyalty; expanding opportunities to reduce costs and increase profitability. The stages of forming a digital transformation strategy are substantiated, which consist in the following: defining the mission and strategic vision; auditing the existing business strategy; reviewing business processes to add value to the product using digital technologies; defining your own priority projects; developing a system of necessary competencies; outsourcing of functions to partners or external organizations; identification of key indicators of the organization's development and measures to implement the strategy; optimization of the management process and formation of Digital Culture; selection of the most effective digital technology. Companies that have successfully applied digital technologies to transform their business in various fields of activity are represented: Walmart in retail, Mayo Clinic – medical services, investment bank Goldman Sach, travel and hotel company Airbnb, car manufacturer Toyota.

IMPROVEMENT OF URBAN ENVIRONMENT - NEW QUALITY OF LIFE

The article deals with the theoretical basis of the concept of "Healthy City" and the prospects of its application in the practical purposes of urban planning. The article explains the content of the basic concepts of "healthy city" and "urban environment improvement", as well as the data of a sociological study on the attitude of Moscow residents to health problems. Based on the results of the study, the relevance of the "Healthy City" concept for the residents of large cities is demonstrated, and the areas requiring study and development of practical recommendations are highlighted. The conclusion is made about the need for further research into the problems of urban environment safety, conditions for the formation of youth spaces in the city, as well as the impact of urban planning practices on the quality of relationships in families and the demographic situation.

ПРОГНОЗИ В БЮДЖЕТНОМУ РЕГУЛЮВАННІ РОЗВИТКУ ЕКОНОМІКИ

Budget revenue forecasting is one of the most important problems that arise during its formation. This is especially true for future forecasting. New factors, as well as the latest threats associated with Russia's invasion of the territory of Ukraine, have a significant impact on the development of budgetary relations, the formation of budgets of various levels, as well as the entire economy of the country. The question of forecasting is especially relevant in the context of the restoration of full-fledged medium-term budget planning. The purpose of the article is aimed at defining the concepts of the formation of forecast budgets in Ukraine in the conditions of the restoration of forecast work by the participants of the budget process during the russian aggression. The subject of the study is the peculiarities of the budget revenue forecasting process under the conditions of the risks of martial law. The methodological basis and information base of the research are current scientific and applied research, statistical information. The article uses a number of methods, including analysis, synthesis, comparison and generalization. The main hypothesis of the study was the assumption that the efficiency of economic management and the financial condition of the public sector depend on the quality of budget forecasting and planning, because they are the key to the sustainable development of socio-economic processes. Presenting main material. The criteria for the quality of forecasts and the consequences that are expected in case of inaccuracy of forecasts during medium-term budget forecasting have been established. It was established that the forecast volume of budget revenues (both state and local) depends on the state and trends of economic and social development, stability or instability, effectiveness and progressiveness of the current legislation, forms and methods of organizing work on mobilizing payments to the budget, the level of financial culture and other influencing factors. The modern components of budget forecasting are defined, with clarification of their stages and stages of forecasting work. The originality and practical significance of the research is due to the analysis of positive and negative processes from the point of view of the difficulties of implementing the budget process in the economy at the moment, which made it possible to determine the key provisions that can be taken into account in the process of restoring full-fledged medium-term planning and forecasting in the conditions of war. The conducted theoretical research and the development of practical recommendations will contribute to the stabilization of the forecasting work of state authorities. Conclusions. Forecasting should become an integral part of the process of medium-term budget planning, which will allow to investigate trends in the formation of budget revenues and expenses, to establish factors that should be taken into account in the calculations of budget indicators. The purpose of budget forecasting is to assess the various and most likely options for the development of events in the formation of budget revenues and expenses, which. creates a basis for the selection of goals, which are a reference point in the development of budgets. Modern conditions require the maximum expansion of the field of application of the forecasting process, further improvement of the methodology and methodology of developing forecasts.

Alexandrovich, K. A. (2023). Taking into Account the Impact of Various Types of Losses When Using Information Modeling Technology in Construction

Objective: The research is devoted to the application and formation of new scientific approaches, the development of practical recommendations, the use of information modeling technology in the activities of the construction complex enterprises at the stages of the life cycle of real estate objects to increase competitiveness and reduce the cost of final products, as well as reduce the timing of projects. Method: Such research methods as theoretical analysis and empirical study, including the main scientific approaches were used: "dialectical," "systemic," "dynamic," "variant," "balance," "modeling." An analysis of the activities of a number of enterprises in the construction industry of the Penza region was carried out. A quantitative assessment of external and internal environment factors affecting the activities of enterprises and their classification was carried out taking into account the influence of each element, and an algorithm of control models was developed using information models in risk conditions, taking into account losses of different levels. Results: During the study, it was established that the formation of losses occurs in conditions of constantly changing factors of the external and internal environment, which require their assessment when determining the main parameters and efficiency of the activities of enterprises of various organizational and economic redistributions of the complex. When moving from stage to stage, loss accumulation and transformation occurs. Conclusions: A flexible management model is proposed that allows you to respond to all changes in the external environment, as well as timely manage costs in the internal environment, including the timing of work, which will allow you to quickly adjust the progress of production processes in space and time when any types of risks occur in the activities of the construction complex enterprises.

Analysis of the role of planning in the enterprise

The object of research is the enterprise. The subject of research is a complex of theoretical, methodological and practical issues related to the improvement of planning as a tool of effective enterprise management. The work is directed to the generalization of theoretical provisions and the development of organizational and methodological aspects of planning, as well as the development of practical recommendations regarding the mechanism of implementation of planning at enterprises. Among the sources for analysis when considering issues of the economic essence and content of planning were the methodological and legal foundations of legislative acts and government resolutions in the field of planning. The following research methods were used: abstract-logical, economic-statistical, system-functional analysis, analytical, balance, program-target, economic-mathematical, calculation-constructive, experimental and others. The main one was the systematic analysis of theory and practice, with the ultimate goal of developing methodological recommendations for the creation and development of the planning system at the enterprise. The task of improving planning at the enterprise was solved in the work. Insufficient use of all types of planning affects the results of enterprises, lack of maximum efficiency. Requirements for productivity and product quality require the use of new technologies and approaches, especially in the processes of resource management and enterprise planning. Preparation of a detailed plan can help objectively assess business opportunities, trends and development of the enterprise. The practical significance of the conducted analysis lies in the development and implementation of recommendations for improving the forms and mechanism of planning at the enterprise. The implementation of proposals regarding the methodology of implementation and functioning of planning will allow the enterprise to increase the efficiency of management based on the clear implementation of strategic goals in the system of planned indicators.

МОДЕРНІЗАЦІЇ ВИРОБНИЦТВА НА ПІДПРИЄМСТВАХ МЕБЛЕВОЇ ПРОМИСЛОВОСТІ УКРАЇНИ В УМОВАХ ЗОВНІШНЬОЇ НЕВИЗНАЧЕНОСТІ

The article is devoted to the deepening of the theoretical foundations of the modernization of the production activity of enterprises in conditions of uncertainty and the development of practical recommendations on the use of the situation of instability for the development of furniture production enterprises. During the research, the methods of comparative analysis, classification, tabular and graphic methods, forecasting methods were used. Scientific and educational literature, electronic sources, and data from the ClarityProject analytical platform served as the research information base. The work reveals the essence of uncertainty as the main factor in the lack of information. It was established that uncertainty is a set of factors that synergistically create conditions in which it is impossible to accurately predict the development of actions and likely consequences for enterprises. However, it is the uncertainty that can serve as a springboard for companies to obtain positive effects. In particular, management decisions regarding production modernization can help them maintain competitiveness and prevent bankruptcy under conditions of uncertainty. The theoretical aspects of the concept of "modernization" were also deepened. Definitions of various authors regarding modernization are systematized and a general approach to production modernization is defined. The positive impact of uncertainty on the activity of industrial enterprises in the furniture industry has been established. Approbation of the conducted theoretical studies in the field of modernization of production in conditions of external uncertainty was carried out at the domestic enterprise of the furniture industry. The uniqueness of the business idea is associated with the absence of similar projects, which can become an undeniable advantage in the furniture market. The development of a developed type of product can be useful in the post-war period, as the proposed product becomes more and more desirable among consumers. The calculations of planned indicators of economic efficiency for the project proved its feasibility and positive impact on the further development of the company in conditions of external uncertainty.

ДЕЦЕНТРАЛІЗАЦІЯ ДЕРЖАВНОГО УПРАВЛІННЯ ТА ІНСТИТУЦІЙНІ ТРАНСФОРМАЦІЇ СИСТЕМИ МІСЦЕВИХ ФІНАНСІВ УКРАЇНИ

B a c k g r o u n d . Strengthening the financial basis of local self-government takes on archival importance, considering the economic circumstances of the wartime and post-war reconstruction of the territories of Ukraine. In this regard there is a need to improve the local finance management system and develop its institutional support in conditions of financial decentralization. Theoretical and practical aspects of management in the field of local finances, inter-budgetary relations, financial relations of local self-government bodies in the context of decentralization are considered in the works of domestic scientists: V. Bodrov, V. Vakulenko, I. Volokhova, N. Honcharuk, V. Gornyk, A. Degtyar. The strengthening of the financial basis of local selfgovernment in the process of the post-war recovery of the economy of Ukraine is studied in the works of Z. Varnalij, I. Vertsiuk, Ya. Zhalilo, M. Kosheliuk, I. Ozymok, O. Sokolova, U. Thomann and others. Implementation of financial decentralization, management of local finances is considered by such foreign scientists as: J. Buchanan, A. Wagner, R. Musgrave, W. Oates, P. Samuelson, J. Stiglitz, H. Zimmerman, F. Fukuyama, J. Schumpeter and others. It remains expedient to search for institutional mechanisms for further reforming the financial relations of local self-government bodies, models for managing inter-budgetary relations, sources of financing local budget expenditures, and expanding public control mechanisms in the process of managing local finances under conditions of decentralization. The purpose of the article is the scientific and theoretical justification of the institutional transformations of the local finance system of Ukraine and the development of practical recommendations regarding the mechanisms of its development in the context of the decentralization of state administration. The tasks of the article are to consider the existing problems and outline the prospects for ensuring the processes of financial decentralization, to propose mechanisms for the necessary institutional transformations in the system of local finance of Ukraine and tools for their implementation. M e t h o d s . The article was carried out with the help of modern theoretical and cognitive methods, the dialectics of the processes of public administration and local self-government in the conditions of financial decentralization and reforming of local finances. Methods of system analysis, synthesis and comparisons, historical, logical, deductive methods and modeling were also used. The research used the theory of public choice, public goods and the structural-functional approach to improve the management of budget funds in conditions of decentralization. R e s u l t s . It is claimed that the pre-war experience of active implementation of the decentralization reform in Ukraine gave positive results, from which it is necessary to move on, and further develop and improve this vector. It was determined that institutional transformations should take place within the framework of financial support system structural elements of local self-government – budgets of different levels. The mechanisms of the necessary institutional transformations in the local finances system in Ukraine and the tools for their implementation are proposed. In particular, such a method of improving the local finances system as budget cooperation is proposed. The Law of Ukraine norms "On Cooperation of Territorial Communities" have been analyzed and proposals have been made to expand the regulatory influence of the specified law regarding budget cooperation procedures. Attention was focused on the importance of training modern personnel of local self-government bodies that implement policies in the sphere of budget, finance and prices. The importance of the development of the institution of civil society is also emphasized. Emphasis is placed on the expansion of models and forms of self-organization bodies cooperation of the population in the processes of control and supervision of the local self-government bodies activities in the local finances field in Ukraine. C o n c l u s i o n s . Therefore, the goal of institutional transformations of the local finance system of Ukraine in the context of decentralization is to significantly expand the capabilities of local self-government bodies to independently manage all socio-economic processes at the level of territorial communities and to establish connections between regions, the symbiosis of which can bring the desired effect for the economy of the entire country. Such changes should be synchronized with the changes envisaged by the plan for Ukraine to acquire the status of an EU member state. Our proposals are designed to improve the quality of local self-government and encourage further scientific research in the field of local finance management in Ukraine.

Integrating Patient-reported Experience (PRE) in a multistage approach to study access to health services for women with chronic illness and migration experience.

Patient-reported Experience (PRE) is an emerging concept integrating patient perspectives and amplifying voices often marginalized in discussions surrounding health systems. However, it remains a challenge to use and integrate PREs when studying patient agency and access to quality services, particularly with data from multiple sources. In this article, using study materials from the Swiss MIWOCA project, we present and reflect upon a multistage PRE approach to study healthcare access. The MIWOCA project, a study on healthcare access and quality among immigrant women with chronic illnesses living in Switzerland, provided data from multiple sources for the integration of PRE data. These sources included interviews with women (n = 48), two focus group discussions with women (n = 15), interviews with service providers (n = 12)and observations from stakeholder dialogues (n = 3). In addition, we utilized field notes, focus group illustration maps, patient vignettesand policy briefs to develop a multistage data linking model. PRE data served as starting themes and reference topics in each of the interlinked stages of knowledge production. Deploying PREs, we coherently linked the data from preceding stages and used them to inform subsequent stages. This, in turn, enabled us to identify, reflectand rectify factors limiting immigrant women's agency and access to quality services. Ultimately, the approach engaged patients as knowledge co-producers for system-level changes. This knowledge was transformed into a set of practice recommendations and a policy brief addressing ways to improve health systems to better serve immigrant women in Switzerland. Building on PREs to systematically combine multiple data sources and engage patients continuously can improve our understanding of barriers in health systems. Beyond individual patient-doctor encounters, a multistage PRE approach can identify structural problems and provide clues for resolving them at the systems level. The PREs approach presented may serve as an example and encourage more public health experts to consider PREs in future research and practice. Women with chronic illness and immigration experience contributed to interview-guideline development, provided PREs in interviews, identified priority areas for health-service changeand actively participated in the development of practice recommendations.

Специфика, роль и методологические проблемы экспертного знания в социологическом исследовании

The article reveals the methodological and methodical features of the expert survey and its role in sociological research. The advantages and limitations of using the results of the experts survey as a multivariant complex process both from the methodological and methodical points of view of the research process were substantiated. The requirements for its organization and conduct, including the requirements for the competence of experts, are presented. It is shown that its advantages lie in the possibility of obtaining new reliable information, deep interpretation, explanation, forecasting of the phenomena and processes under study, development of practical recommendations from non-standard positions. Particular emphasis is placed on the problems and mistakes in the implementation of various types of expert survey in sociology. Today, this method helps to diagnose, model, design and predict the state of real objects and processes, including employee certification processes. Moreover, it can be used to assess the social consequences of the implementation of projects and recommendations and management decisions. This breadth of research functions contributes to the popularity and development of the method of expert surveys in sociology.

Организационные и правовые вопросы обследования несовершеннолетних в гинекологическом стационаре

The organizational and legal aspects of gynecological care for minors remain a matter of debate, and the indicated topic requires further detailed study. Due to the limited scope of work, not all relevant aspects on the issue under consideration are considered, but only issues of providing information about a minor to law enforcement agencies without the consent of the patient and her legal representative. The relevance of the study is largely due to the fact that the answer to the indicated questions causes difficulties not only among medical professionals, but also among lawyers. The authors set out to substantiate the main features of the organization of gynecological care for minor patients, as well as provisions for the observance of their rights. To achieve the goal, the authors set the tasks of determining the legal status of minor patients of the gynecological hospital, the accompanying duties of medical workers and medical organizations, development of practical recommendations on the actions of a medical organization when examining a minor and establishing the fact of pregnancy, as well as interaction with law enforcement agencies.The study materials were the provisions of regulatory legal acts in the field of health protection and ensuring the rights of minors, as well as judicial practice on the issue under study. When conducting the study, the authors used general scientific and private scientific methods of cognition, such as analysis and synthesis, formal and legal, interpretations. During the examination of a minor in a gynecological hospital, doctors face the need to ensure the rights of minor patients both to sexual inviolability, sexual freedom and the normal moral and physical development of the minor’s personality, as well as to ensure the protection of personal data and medical secrets. I correspond to these rights the obligations of medical workers and medical organizations not only to transfer information about the patient to law enforcement agencies in cases established by law, but also to comply with the requirements of the law on the protection of information constituting a secret protected by law. As a result of the study, the authors came to the following conclusions. When establishing the fact of pregnancy of a minor or the entry of a minor into sexual intercourse (other sexual acts), if there are no sufficient grounds to believe that harm to her health was caused as a result of illegal actions, the medical professional (doctor) must explain to the minor (her legal representative) the possibility of transmitting relevant information to the internal affairs body; obtain written consent to the transfer of relevant information to the internal affairs body, which is stored in a medical organization; transfer relevant information to the medical officer responsible for timely informing the internal affairs bodies. The results of the study can be used by gynecological hospitals and other medical institutions in organizing the provision of gynecological care to minor patients, interaction with the internal affairs bodies to protect the rights and legitimate interests of minors.

Osnovnye problemy sovremennoj istoricheskoj nauki (po materialam oprosov kazahstanskih ekspertov)

The article conducts a study of the results of the survey in the form of a questioning of historians of Kazakhstan to identify modern problems of historical science in the republic. The work is based on the analysis of preliminary results obtained in the course of surveys of scientists from the years. Nur-Sultan and Almaty (Alma-Ata). This survey has become a part of an extensive program, purpose of which is a comprehensive study of the current state of historical science in Kazakhstan and the development on its basis of a new scientifically based concept of the formation of modern historical science in Kazakhstan. The result of this program should be the development of practical recommendations on the formation of a new paradigm of national history.

Технологические факторы и свойства теплоизоляционных плит из растительных наполнителей

Wood processing soft waste is mainly used in the production of fuel briquettes, irrecoverable (non-recyclable) waste from spinning flax and cotton are incinerated or sent to dump. The development of methods for recycling non-recyclable cellulosic waste through the product manufacturing is relevant, both from the resource conservation perspective, as well as the environmental point of view. The issues of plant waste recycling through the manufacturing of various types of products are widely developed in the Russian and foreign scientific research practice. Researchers deal with the processing of wheat, rice straw, bamboo stalks, and other cellulosic materials. There is a plenty of published information on methods of soft wood waste recycling. However, no research on recycling irrecoverable waste of spinning flax and cotton fibers had been carried out before this paper. We propose to produce thermal insulation boards based on phenol-formaldehyde resol binder using flax and cotton spinning waste and soft wood processing waste. The wet production method used here involves mixing the filler with water, a precipitant solution and a binder. After spinning the material is dried. The paper presents the results of determining the physical and mechanical properties and thermal conductivity coefficient of boards made of plant waste. The research was carried out according to the B-plan of the second order. Adequate regression mathematical models of the dependences of physical and mechanical parameters of the boards on the varying factors of the production process were developed according to the experimental data processing results. Using the developed regression models we built the response surfaces of the composite parameters: the bending strength of the boards, the thickness swelling of the boards after 24 h of exposure in water and the thermal conductivity coefficient. Nomograms of the dependencies of board parameters on the values of varying factors have been developed based on the mathematical models analysis. The nomograms are the basis for the development of practical recommendations for determining the rational values of the parameters of insulation board materials production from irrecoverable waste of spinning flax and cotton and soft wood processing waste.

Ecological Mechanisms of Sus Scrofa Population Regulation in Modern Conditions

Wild boar population (Sus scrofa) has been growing rapidly in most countries of the world over the past decades. The invasive species has high reproduction rates and well-developed adaptive responses, which allows it to successfully expand the boundaries of its habitat, create significant economic losses to agriculture and horticulture, urban ecosystems, and threatens the loss of biological diversity and the spread of zoonotic infections. The purpose of the paper was to analyse the factors that contribute to the expansion of the Sus scrofa species in the world, to determine the ecological mechanisms of population regulation against the background of rapid anthropogenic transformation of the habitat and global climatic anomalies; to assess changes in the dynamics of population size in hunting farms of Ukraine for the period from 2010 to 2020 in the Chernihivska oblast, in particular. Conventional methods of retrospective analysis, synthesis, environmental, general biological, and epizootic research were used. The paper analyses the world experience and identifies the main factors of low effectiveness of strategies for controlling the rapidly growing population of wild boar in agroecosystems, mixed forest and urban ecosystems. Due to the unique features of forming a life strategy, the Sus scrofa species demonstrate successful development, expansion of the range of available food resources, effective use of daily diversification of ecological niches in the conditions of transformed ecosystems, etc. It is established that the reason for the inefficiency of ecological mechanisms of pressure on the population of the species in the "predator-prey" system is the absence of large predators in the forest ecosystems of Chernihivska oblast. At the same time, the absence of deterrent mechanisms in the predator-prey system ensured the manifestation of next-level mechanisms, namely, the appearance of foci of African swine fever along the forest cycle in the natural biocenoses of the region. Response – the response of populations was manifested by a rapid short-term decrease in the population of Sus scrofa, as a temporary deterrent effect with a subsequent recovery trend. The results obtained can be used in the development of practical recommendations for biological monitoring, environmental control, and the development of effective forest management measures to prevent biological safety associated with the uncontrolled distribution of Sus scrofa and African swine fever based on universal ecological mechanisms of population regulation

Productive Program of The Enterprise: Content, Influence Factors and Formation Procedure

The strategic plan for the development of the enterprise and the implementation of operational objectives of the entity directly depend on the formation of the optimal production program of the enterprise. The flexibility and ability of the enterprise to quickly adapt to changes in the market environment, ensuring compliance with production indicators and product sales plan are based on factors that positively and negatively affect the implementation of the production program. The production program of the enterprise is one of the key elements of ensuring the rhythm of production and reducing the lost capacity of the business entity, adapting to changes in market conditions with the least losses. The main purpose of writing the article is to substantiate the theoretical provisions for determining the content of the production program of the enterprise, systematization of factors and development of practical recommendations for improving the formation of indicators of the production program taking into account the profile of the business entity.
 The article presents the theoretical justification and definition of the economic content of the “production program”. The factors influencing the formation of indicators of the production program of the enterprise are considered, their systematization is offered. The approaches of scientists to the selected stages and the algorithm for forming the optimal production program of the enterprise in a market environment are studied. It is established that the market analysis and factor analysis of the production program is the basis for ensuring its optimal structure in terms of resource conservation and existing market constraints. The list of stages of the order of development of the production program on the basis of application of the system approach and the account of criteria of optimality that promotes rational performance of indicators of the sales plan with the least expenses of resources is offered.

Current approaches to state housing policy

The housing sector is the most important area of society’s development, in which housing needs are met. The article presents the results of a study of the state housing policy in the modern large city of St. Petersburg.The paper presents the results of a study of the state housing policy in the modern large city of St. Petersburg. The article identifies the most significant trends in the transformation of the housing sector of the Russian Federation, shows the inconsistency of the processes of their implementation. The necessity of taking into account the positive experience of minimizing social inequality in the housing sector is substantiated. Attention is drawn to the existence of contradictions in the priorities of the State Program ≪Providing citizens of the Russian Federation with affordable and comfortable housing≫, which results in the restriction of the right of citizens to meet their housing needs.It seems that the analysis of contradictory trends in the development of the housing sector, which is the purpose of the presented work, will be a definite contribution to the study of the modern housing sector in Russia, as well as the development of practical recommendations aimed at improving the state housing policy and its implementation.

Digital competence of higher education applicants: new opportunities and challenges for future education

As a result of the spread of the Covid-19 pandemic and the introduction of distance learning, the issue of digital competence, which both modern educators and students should possess, has become especially relevant. Digital competence is important in the education system, because having it, students can adequately respond to modern global challenges and transformations. The study aims to analyze the state of digital competence of higher education applicants through the prism of modern challenges and opportunities. The work is based on the use of general theoretical and empirical research methods. Analysis, synthesis, abstraction, and concretization were important among theoretical methods. Based on the predictive method of research the main ways of digital competence formation and specifics of future use were characterized. At the same time, to determine the level of digital competence, a questionnaire and survey of students based on digital literacy diagnostic techniques were conducted. The results considered the problem of theoretical justification of the digital competence phenomenon, offered their own understanding of this term, determined the structure of formation of basic competencies in higher education applicants, based on the use of modern techniques, characterized the state of digital literacy of students. The results also indicate that mostly the respondents of the experiment had an average level of digital competence. Despite this, many respondents were not fully acquainted with the manipulative possibilities of information resources. The practical value of the work lies in the development of practical recommendations that can be applied in further work to improve the level of mastery of digital competence.

Аssessment of quality of provision of medical care to nurse personnel after a mass receipt of victims to a medical organization on the example of a terrorism in St. Petersburg

Relevance. The development of methodological support for nursing services operating in the daily routines of a medical organization with increased preparedness in an emergency requires long-term scientific and methodological support and the development of practical recommendations on the organization of nursing services in emergency situations.The goal — to analyze the organization of work of nurses and assess the quality of medical care at the Research Institute of Emergency Medicine. I. I. Dzhanelidze at the arrival of victims of the terrorist attack on April 3, 2017 in the St. Petersburg metro.Materials and methods. The experience of organizing medical care upon admission of victims after a terrorist attack to the Scientific Research Institute of Emergency Care named after I. I. Dzhanelidze. During the study, the source of information was specially designed questionnaires (n=125 nurses). The main research methods: sociological, analytical, descriptive statistics.Results and discussion. It was revealed that not all nurses received information about the arrival of victims after the terrorist attack by the warning system, almost every fifth nurse does not know what post she is assigned to in the event of an emergency, and almost every tenth nurse is not sure of her responsibilities in the attack. More than half of nurses believe that in emergency situations the number of nurses should be increased, since the lack of nursing staff reduces the quality of medical care for victims of the terrorist attack.Conclusion. Identified problems require the development of universal protocols and action algorithms for organizing the work of the nursing staff of a multidisciplinary hospital during the provision of assistance with the admission of victims of emergency situations and terrorist attacks to improve the quality of medical care.

DEVELOPMENT OF FUTURE SPECIALISTS-ECOLOGISTS’ ENVIRONMENTAL COMPETENCE ON THE BASIS OF ‘ZERO WASTE’ PHILOSOPHY

Introduction. The article reveals the relevance and practical significance of forming environmental competence in the conditions of implementing the concept of sustainable development. Emphasis is placed on the fact that the current stage of developing the interaction between society and nature and changes in the Ukrainian educational environment require the definition of new strategic and tactical guidelines in forming future specialists-ecologists’ competence. Purpose. To reveal the peculiarities of using the philosophy of ‘Zero waste’ in the development of future ecologists’ environmental competence in the conditions of implementing the concept of sustainable development of the country and to develop recommendations for its implementation in the modern educational space. Methods. Theoretical (analysis, synthesis, comparison, generalization), empirical (methods of data collection and accumulation, description, development of practical recommendations). Results. Experience of successful practical use of waste-free technologies on the basis of ‘Zero Waste’ philosophy in the organization of the educational process through the activities of the environmental education centre ‘ECOHUB KREMENETS’ has been presented; optional educational components ‘Environmental lifestyle’, ‘Sustainable development strategy’, ‘Environmental literacy’, ‘Education for sustainable development’ have been introduced into the content of the curriculum; use of interactive forms of work based on subject-subject interaction and focused on practical application. Use of personally relevant and up-to-date information in combination with active teaching methods contributes to the implementation of ZW philosophy. Experience of applying the complex of interactive didactic means has been presented: educational tasks and problems, ecological board games, educational projects, videos and documentary ecological films and modelling of plot-role games. Originality. For the first time, the experience of implementing ‘Zero Waste’ philosophy in the educational activities of higher education institutions has been analyzed. Conclusion. The formation of environmental competence, in particular future specialists-ecologists’, is associated not only with the system of knowledge that students receive during training, but also with the organization of educational space in educational institutions, which should meet the principles of responsible consumption and promote the implementation of environmental style of behaviour. As the prospects for development of the problem there have been determined the need to study and promote the positive experience of domestic and international higher education and research institutions in order to improve the future professionals’ environmental competence in the conditions of implementing the concept of sustainable development.

ECONOMIC ASPECTS OF THE FUNCTIONING OF MILK MARKET AND MILK PRODUCTS IN THE CONDITIONS OF THE INTRODUCTION OF MARTIAL LAW IN THE COUNTRY

Purpose. The aim of the article is to assess the current state of functioning of milk market and milk products and the development of practical recommendations regarding the activation of the activities of business entities in the field of agribusiness – producers of milk and milk products in the conditions of the introduction of martial law in Ukraine. Methodology of research. During the research, general scientific and special methods of economic research were used, in particular: systemic approach − when studying the connections between phenomena and processes in the system of ensuring the economic stability of enterprises under martial law; statistical analysis − when determining the dynamics, structure and effectiveness of the development of agricultural enterprises for milk production; comparative − to compare economic processes during milk production in different time periods in order to identify cause-and-effect relationships; dialectical, abstract and logical − for theoretical generalizations and the formation of conclusions; the method of expert assessments − when determining the main factors that affect the economic sustainability of milk producers in wartime. Findings. The evaluation of the functioning of the subjects of the market of milk and milk products was carried out and the main factors that affected the functioning of agricultural producers of milk in the conditions of the Russian-Ukrainian war were identified. It was established that in the conditions of the introduction of martial law, small and medium-sized agricultural enterprises and personal peasant farms show the greatest stability. Originality. The system of state support measures for agricultural enterprises and private peasant farms – milk producers has been improved, taking into account the conditions of the military state of the country's economy, which will ensure the population's need for dairy products and the possibility of their export. Practical value. Practical recommendations are offered for farms of the corporate sector of the agrarian economy – milk producers regarding their activities in conditions of military aggression, which will ensure the realization of their production potential. Key words: dairy farming, agricultural enterprise, personal peasant farm, processing enterprise, price, market.

Облік витрат у сфері електронної торгівлі в Україні

The rapid development of e-commerce affects the methodology of accounting, forming new tasks for modeling the behavior of business entities. In the presence on the net, having an own website, the efficiency of online advertising events increases, since any advertising may contain a link to the company’s website. To develop a website, the company bears certain costs, in particular: for services of creating a design, domain registration, promotion, website support, services for placing website data on the server, and others. The use of websites in the activities of e-commerce enterprises leads to the emergence of new objects to be reflected in accounting, thus it is necessary to determine the methods of evaluation, signs of classification and accounting methodology. At that, it should be noted that the legal and methodological documents regulating accounting do not fully reflect these changes and need to be supplemented. This article is concerned with substantiation of theoretical provisions and development of practical recommendations in terms of accounting for the costs of creating a website, its operation, promotion, and maintenance. Methodical approaches to accounting for the costs of creating a website are proposed, which should be improved taking into account such factors as: method of creation; stages of this process; identification of accounting procedures. The conducted research allowed to formulate criteria for recognizing the website as an intangible asset, which is important for improving the accounting policy of the enterprise. Thus, the presented methodology will help to form reliable accounting information that will avoid distortion of accounting data.