Foreign Economic Operations Research Articles

Економіко-правова сутність митної політики: макро- та мікро- аспект

In the context of martial law and the implementation of international customs law norms and procedures in the domestic economic space, the requirements for customs and business operations efficiency of foreign economic operators are becoming more stringent. The issues of the customs policy of an enterprise, as such, which ensures the systematization of organizational, economic and managerial processes and operations to ensure the effective implementation of foreign economic activity, are becoming increasingly important. Based on a study of scientific publications covering customs policy, the author proves that there is no systematic approach to its identification at the micro level, i.e., at the level of enterprises. The author emphasizes the need for clear regulation of foreign economic activity operations at enterprises. It is proved that the absence of a systematic approach to determining the customs policy of enterprises does not fully ensure the achievement of efficiency of foreign economic activity. The author proposes to consider the customs policy of an enterprise as a set of methodological approaches, standards and mechanisms that ensure effective management of business processes related to customs clearance of goods, compliance with customs legislation and optimization of customs payments. The economic and legal principles of interaction between customs policy at the macro and micro levels are revealed, where the State establishes general rules and regulations, and enterprises adapt their activities in accordance with these requirements. It is proposed to include economic (financial management, customs logistics, customs payments, organization of customs procedures) and legal (risk management, legal regulation, information and legal support, partnership with customs brokers, administration) parameters in the elements of the enterprise’s customs policy, each of which will affect the efficiency of foreign economic activity management. It is argued that the introduction of a comprehensive customs policy of an enterprise will help to increase its competitiveness in international markets and ensure the effective functioning of foreign economic activity. Prospects for further scientific research are determined in the plane of applied projection of the proposed provisions for the formation of customs policy to ensure the development of foreign economic activity of domestic enterprises. Keywords: customs policy, elements of customs policy, foreign economic activity, customs payments, financial management, administration, legal regulation.

Legal regulation of the powers of the Antimonopoly Committee of Ukraine to exercise control in the field of banking activity

Control is explained as a systematic verification of the implementation of laws, directives, resolutions and decrees or as state or public measures for the supervision, inspection, accounting of the activities, behavior of natural and legal persons, i.e. control is an inspection in order to ensure the reliability and legality of the actions specified and the process of tracking the actual implementation of plans. Unfortunately, the legal reference literature and the current legislation of Ukraine do not contain a unified approach to the definition of the legal content of the term «control». The Encyclopedia of Law, for example, defines «control» (French controle – check, from Old French contre-role – a list with a duplicate for verification) – as verification of the implementation of laws, decisions, etc. The article examines the place of the Antimonopoly Committee of Ukraine in the system of bodies exercising control in the sphere of banking activity. It is determined that state control is one of the main functions (forms, methods) of public administration. The degree of efficiency of state control, despite the sphere of its implementation, is mainly determined by the quality of legal support of control activities, a certain level of socio-economic and logistical support of state control bodies, the level of mobility and balance of the system of control bodies. It is the balanced construction of the system of state control bodies that is an important prerequisite for the successful functioning of the entire system of state bodies. Analyzing the variety of laws and by-laws, as well as scientific literature on the issue of subjects of control in the sphere of banking activity, it is determined that control over the activities of banking institutions is a complex system, which has two main directions: external control and internal control. Subjects of banking control can be represented both externally (by state and independent regulatory authorities) and internally. The subjects of banking control by the state include: the Accounting Chamber of Ukraine, Control Departments under the Administration of the President of Ukraine, the State Financial Inspection of Ukraine, the Ministry of Economic Development and Trade of Ukraine, the National Bank of Ukraine, the State Fiscal Service of Ukraine, the State Treasury Service of Ukraine, the State Property Fund of Ukraine, state extra-budgetary funds (such as the Pension Fund of Ukraine), the National Securities and Stock Market Commission, law enforcement agencies and others in accordance with the current legislation. Independent audit firms act as subjects of independent control, and the subjects of internal control are the Supervisory Board, the Audit Commission, the Management Board (Board of Directors), functional divisions of the bank, and its internal audit service. The article thoroughly covers the functions of the Antimonopoly Committee of Ukraine of control in the sphere of banking activity, its important role and importance. The article defines the main functions assigned to the Antimonopoly Committee of Ukraine by the current legislation of Ukraine. On the basis of the study, it is established that in case of violation of the current legislation, material and operational-economic liability is provided for business entities in general, and banks in particular. When writing the article, on the basis of the studied material, it is established that the common type of operational and economic sanctions applied by the authorities are: cancellation of licenses and termination of foreign economic operations. And in case of abuse of monopoly position in the market, the Antimonopoly Committee of Ukraine has the right to adopt a resolution on the forced division of monopoly formations.

The Role of Economic Diplomacy on Vietnam’s Economic Development

Economic diplomacy plays a critical role in mobilizing external resources, contributing to promoting the industrialization and modernization processes, enhancing the potential, competitiveness, and adaptability of the national economy, and building an independent, self-reliant, proactive, and active Vietnamese economy that integrates comprehensively, deeply, and effectively into the international community. In recent years, Vietnam’s economic diplomacy has performed an excellent job of supporting and assisting ministries, branches, localities, and businesses around the country in carrying out a wide range of foreign economic operations, thereby boosting the process of international economic integration. In light of the numerous obstacles and challenges the global economy faces, economic diplomacy persists in playing a vital role in strengthening Vietnam’s bonds with its allies, fostering deeper bilateral and economic relations in particular and stability and sustainability in general, and serving as a catalyst for the nation’s industrialization and modernization.

FOREIGN ECONOMIC ACTIVITY IN THE SYSTEM OF ACCOUNTING AND ANALYTICAL MANAGEMENT SUPPORT

The article decomposes the foreign economic activity of enterprise through the prism of accounting and analytical support of management. It has been determined that current trends in the development of the domestic and world economy, specificity and peculiarities of activities of individual business entities in the field of foreign economic relations, the need for further development of methodology and methods of accounting and analysis of foreign economic activity, taking into account the objectively arising needs for the development of information support for management, determine the relevance of decomposition of foreign economic activity in the system of accounting and analytical support for management. It is substantiated that the basis for the decomposition of foreign economic activity in the system of accounting and analytical support of management is the concept of the type of activity. The organisation of accounting of foreign economic activity at a particular enterprise is largely determined by the type of foreign economic activity inherent in this enterprise. In the process of production and economic activity, enterprises, as a rule, face several types of foreign economic operations simultaneously. The accounting and analytical aspects of management of foreign economic activity of enterprise are systematised. A model of decomposition of the foreign economic activity of enterprise has been developed. It is proposed that the model of decomposition of foreign economic activity of enterprise should include types of foreign economic activity and accounting and analytical aspects, grouped into blocks: key aspects; characteristics of types of foreign economic activity, organisational and legal conditions, purpose, directions and results of functioning, accounting approaches and basic analytical criteria, performance indicators, structural construction and functioning, etc. The developed model provides for the reflection and determination of performance results by types, subtypes, segments and other classification features of foreign economic activity in order to obtain analytical, detailed, transparent and relevant information based on financial, management and strategic accounting data. Formation of an integrated system of accounting and analysis of foreign economic activity is based on consideration of regulatory, contractual, structural, accounting, analytical, control and software and hardware support of foreign economic activity.

THE ROLE OF RISK MANAGEMENT IN ENSURING THE FINANCIAL STABILITY OF ENTERPRISES UNDER FORCE MAJEURE CIRCUMSTANCES IN FOREIGN ECONOMIC ACTIVITIES

The article examines the influence of the modern globalized economic environment on the activities of enterprises operating in the field of foreign economic activity and facing a large number of risks in the course of their operation, in particular due to the influence of force majeure circumstances. The importance of risk management for ensuring the financial stability of enterprises in the conditions of increasing risks and threats to economic activity is determined. The impact of risk management on the financial stability of enterprises in foreign economic activity, especially in cases of force majeure, is studied. It has been proven that risk management in the context of foreign trade involves the identification, assessment, management and monitoring of risks that may arise. It has been determined that effective risk management allows business entities to properly adapt to changes in the economic environment and reduces the likelihood of financial losses in the event of force majeure events, such as the cessation of trade, sudden changes in exchange rates, or military or political crises. Strategies for including risk management in the management processes of enterprises based on analytical assessments and practical experience of ensuring financial stability are considered. Methods of risk identification, development of risk minimization strategies and mechanisms of risk control during foreign economic operations were studied. The objective necessity of forming an effective risk management system in the management mechanism of economic entities to ensure the financial stability of enterprises in foreign economic activity, especially in connection with force majeure circumstances, has been proven. The issue of implementing risk management at the level of strategic and operational management of enterprises is considered. Methods of risk forecasting, analysis of their impact on financial indicators and development of effective action plans to reduce possible negative consequences of exposure to risks and threats were analyzed. The necessity of introducing international risk management standards into the activities of Ukrainian enterprises, which contribute to increasing their level of competitiveness and compliance with international requirements, has been proven. The need for constant improvement of the risk management system and the introduction of corrections in enterprise management strategies, taking into account changes in the external environment, was identified. It is proposed to introduce approaches to the management of enterprises focused on effective management of financial risks in force majeure situations in order to ensure their financial sustainability and stability.

Spatial imbalances of the economic development of Ukraine in war conditions: regional dimension

The article analyzes the transformation of the structure of the gross domestic product of Ukraine (by types of economic activity), which took place under the influence of full-scale armed aggression by the Russian Federation. Spatial imbalances in the performance indicators of the construction (in the field of residential and non-residential construction) and transport sectors of the national economy in the regional section are diagnosed. A detailed assessment of the dynamics of the volume of sold products of the Ukrainian processing industry, in particular, the metallurgical industry, was carried out. The vectors were established and the amount of changes in the dynamics of Ukraine's foreign economic operations, which caused a decrease in the ratio of commodity exports to imports, was calculated. The export specialization of the regions of Ukraine by main product groups was determined. Key trends in the formation and development of domestic export potential are outlined.

Вплив ринку будівельних матеріалів на економічне зростання в умовах війни: порівняльний макро- та мікроаналіз

The aim of the article is to identify the features of the development of both the global and the national market of construction materials in the context of uncertainty caused by the COVID-19 pandemic and russian armed aggression. Research methods: statistical analysis, logical modeling, graphical analysis, comparative analysis, unity of logical and historical approaches. The dynamics of the Ukrainian cement market is determined by a combination of internal and external factors. Domestic consumption of cement is determined by the volume of domestic production minus exports, taking into account imports, and is formed by the total domestic demand for cement. The study of the factors of formation of the volumes of foreign economic operations with cement involves taking into account the structure of exports and imports in the context of the multiplicity of prices of foreign economic contracts. The carried out analysis showed that in the structure of import contracts there is a strong spread of the average contract price in the context of individual countries. Conversely, the structure of export contracts does not show such a variety of prices. The available data on the price component of foreign economic contracts, regrettably, do not allow to carry out a factor analysis and identify factors influencing a significant price spread in the structure of import contracts for the purchase of cement. The originality of the article lies in the combination of macro- and micro-levels of analysis of the construction materials market (on the example of the cement market) and the identification of the relationship between the dynamics of the cement market and the general macroeconomic dynamics in relation to the conditions of wartime and post-war renascence of the Ukrainian economy. The shortcomings of statistical sources for studying the market of construction materials, which affect the possibilities of its proper analysis, are also identified.

Особливості організування роботи митного підрозділу підприємства на засадах моделі розподіленого офісу

The article examines the essence of the category of solving the problems of organizing the work of the customs department on the basis of the distributed office model. In the current economic environment, the following are promising areas of activity establishing business relations with for-eign partners and conducting foreign economic operations. This is due to the strengthening of Euro-pean integration processes, good logistical location, availability of necessary resources etc. The key points of foreign economic activity are crossing the country's customs border, which requires cus-toms clearance of cargo customs clearance of cargo, submit the necessary supporting documenta-tion and provide other reliable data requested by the customs authorities. The customs clearance process is mainly the responsibility of the customs department of the enterprise, which directly af-fects the efficiency of export-import activities and, accordingly, the analysis and study of the organ-ization of activities and, accordingly, analysis and research of the organization of its work ensures the desired level of competitiveness of the company in the foreign market. As a result of the con-ducted research, it was determined that the main problems of organizing the customs department based on the distributed office model are a low level of control over the reliability of information, the efficiency of the work of employees and the irrational use of working time. Accordingly, the ways to solve these problems are the development of a control system to determine the effectiveness of the performance of duties by employees of the customs department and the implementation of time management techniques to optimize work based on the distributed office model Taking into ac-count the rapid pace of development of digitalization, most employers prefer to organize the work of divisions, including foreign economic and customs, based on the distributed office model. The essence of this model is the remote mode of operation of one or more divisions of the enterprise. The ad-vantages of its implementation are the reduction of costs for organizing work in the office, better communication between employees etc.

Problem aspects of accounting and taxation of grain exports in Ukraine

The article examines the problems and features of accounting and taxation of grain exports in today's conditions. As a result of the invasion of Russia, Ukrainian agricultural enterprises have recently suffered significant losses. The occupiers are deliberately destroying the Ukrainian agricultural complex in order to deprive them of one of the main sources of income - the sale of agricultural products by commodity producers, as the main suppliers of food. However, in the conditions of an undeclared war between Russia and Ukraine, the European Union is trying to support the agrarian business of Ukraine and has allowed, according to the EU memorandum, to suspend customs duties and quotas of Ukrainian grain to EU countries until June 2024. Ukraine exports agricultural products through the land border with EU countries, as export by sea is currently difficult due to the invasion of Russia. Therefore, in order to preserve the grown and surviving crops, domestic producers have intensified grain export operations, and currently the issues of accounting and taxation of these operations are relevant. The implementation of foreign economic operations by business entities requires their registration with the customs authorities. When carrying out foreign economic activities, it is mandatory to conclude a foreign exchange contract, and agricultural producers must take into account many nuances in order to comply with the main legislative and customs requirements. Some foreign exchange contracts, in particular those relating to agricultural products, are subject to state registration. In particular, in order to verify and approve the export of agricultural products to the Slovak Republic, the Republic of Bulgaria, Romania, Poland and Hungary, it is necessary to obtain licenses for the export of legally defined types of agricultural products from 2023. As a rule, all calculations for foreign economic operations are carried out in foreign currency, which for the purpose of accounting and taxation must be converted into national currency at the rate of the National Bank of Ukraine. Operations for the export of goods outside the customs territory of Ukraine are subject to Value-Added Tax (VAT), in this regard, the exporter forms a tax invoice at the official hryvnias exchange rate set by the NBU for the previous working day. The exporter - the VAT payer is obliged to compile and register it in the Unified register of tax invoices (hereinafter referred to as the Tax Invoice Register) within the time limits specified in the Tax Code. The article summarizes the procedure for the export of agricultural products, considers the specifics of taxation of these operations, and identifies problematic and debatable issues regarding the implementation of these operations

Ключові аспекти застосування інструментарію оцінювання якості митних послуг на засадах маркетингу

The key aspects of the provision and assessment of the quality of customs services by logistics operators are highlighted, in particular, the opportunities for improving such services are revealed. The relevance of the transition to the market principles of functioning and adaptation of customs services in accordance with the changing needs of consumers is substantiated. The methodology for assessing the quality of customs services based on a consumer approach was developed and improving the quality management system of the company's customs brokerage service on the basis of relationship marketing was proposed. It is well-founded that the system of managing the quality of customs services is a rather complex system, therefore, when implementing its quality management mechanism, it is important to take into account the influence of various subsystems and accompanying business processes that constantly interact with each other. The assessment of the quality of customs service is carried out by participants in foreign economic activity with the aim of improving the quality of the provision of customs services and meeting the need to reduce the costs they incur during foreign economic operations and passing all customs formalities. It is advisable to assess the quality of the customs service in accordance with the system of quality indicators. The degree of compliance with the quality of customs services should be largely determined by the presence of a system for monitoring the provision of these services and the marketing orientation of the enterprise. Therefore, the research and improvement of the toolkit for assessing the quality of customs services is an urgent problem in today's conditions in the context of analyzing the effectiveness of the activities of international business entities. A model for evaluating the quality of customs services of a logistics operator based on a consumer approach is proposed. Accordingly, on the basis of marketing monitoring data, it is advisable to develop recommendations for improving the process of providing customs services, functioning of the customs services quality management system, and improving the quality of services. The quality management system of customs brokerage services should be based on ensuring and controlling the quality of customs brokerage services. The improvement of customs service is directly related to the improvement of the quality of the provided customs services, taking into account the interests of customers. In this regard, the introduction of quality standards of customs activity that meet modern international requirements and the mechanism of responsibility of the management staff for ensuring them will be a significant help.

Формування системи державного управління реалізацією продукції рослинництва: організаційно-фінансові аспекти

Introduction. State regulation should embrace not only the sphere of production, but also the sphere of circulation of horticulture production. The amount of state budget revenues and the solution of numerous social and economic problems depend on the successful implementation of measures of state management of horticulture production exports, control of financial flows generated in this area. Problem Statement. Scientific substantiation of the formation of a single state body of management of horticulture production circulation. Purpose. To substantiate proposals for strengthening the state financial regulation of the processes of horticulture production circulation. Methods. The following methods were used: abstract and logical, systematization, dialectical and formal logic, expert evaluation. Results. The system of horticulture production circulation in Ukraine is researched. A number of negative phenomena related to the inefficiency of state mechanisms for regulating the sale of horticulture production have been identified, in particular, purchase prices and sales prices for horticulture production are dramatically lower than the world average; the spread of shadow circulation of horticulture production is observed, including the participation of its exporters, which indicates the receiving of excess profits by participants of export operations. At the same time, Ukraine is a significant participant in the global market of horticulture production, and due to increasing government impact on the organization and control over the sale of horticulture production, especially in foreign markets, the significant replenishment of the country's budget could be expected. Conclusions. The state management at the sphere of horticulture production circulation involves taking into account many factors operating in foreign and domestic markets and having a negative impact on the opportune and full receipt of funds from the sale of products to the state budget. The shadowing of agricultural production and sales, the lack of effective pricing mechanisms, and insufficient control over foreign economic operations undermine the basis of sustainable activity of the agricultural sector and the country's economy as a whole. We consider that the problems with the regulation of the circulation of horticulture products can be solved by an authorized state body with special functions and powers, which can be created on the basis of the State Reserve Agency of Ukraine. It is advisable to provide it with the powers of the sole exporter of horticulture production; the sole State purchaser of horticulture production; the sole controller of the circulation of horticulture production and its processed products.

USA export control system for dual-use products

Export control — the permissive and prohibitive (licensing) procedure for carrying out foreign economic operations in relation to certain goods and technologies — occupies an important place in both the foreign economic and foreign policy of the United States. The analysis of the export control regime over dual-use products deserves special attention. The United States considers technological leadership as the basis of national security and an essential component of maintaining national competitiveness. It was in this area that the main changes took place throughout the post-war period. Currently, the development of this regime is undergoing another tightening cycle. The article analyzes the evolution of priorities and legislation of the American policy of control over the export of dual-use items, examines the transformation of the system of rules in this area in the light of new US approaches to national and international security issues, the actualization of foreign policy objectives. It is considered how the specifics of the regime allows the United States to widely use it as sanctions.

ПРОБЛЕМИ І ПЕРСПЕКТИВИ ГАРМОНІЗУВАННЯ ПОСТ МИТНОГО ОФОРМЛЕННЯ ЯК КЛЮЧОВИЙ ФАКТОР АКТИВІЗУВАННЯ ЗОВНІШНЬОЕКОНОМІЧНОЇ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ ЗА УМОВ ЄВРОІНТЕГРУВАННЯ

The article highlights the main problems and prospects of harmonization of post-clearance customs clearance as a key factor in intensifying foreign economic activity of enterprises in the context of European integration. The purpose of the article is to study the problems of harmonization of customs clearance as a key factor in the intensification of foreign economic activity of enterprises in the context of European integration. Research methods are statistical and analytical. The article analyzes the positive changes in the dynamics of additional customs payments to the state budget of Ukraine due to customs post-audit procedures. The tasks of the entire customs sphere to ensure a high level of economic security through full, timely, effective state control in general and verification of foreign economic operations are highlighted. In accordance with the strategic European integration course of our country, there is a gradual approximation of domestic customs legislation to international (in particular, European) norms, rules and standards. The article considers the prospects of using customs postaudit as an important element for balancing between simplification and efficiency of customs control. A structural and logical scheme for the effective implementation of customs audit in Ukraine is proposed. Intensifying the use of the customs post-audit system will enable the domestic customs sector to solve problems related to the acceleration of customs clearance of goods and vehicles at border customs. Post-audit should take an important place in the risk management system in the domestic customs business, increasing the level of efficiency of customs operations. In recent years, the establishment and active development of customs control in Ukraine has been taking place in the context of the volatility of domestic customs legislation, insufficient tax culture, and a rather negative attitude towards the customs system as a whole. The introduction of the institute of customs post-audit into the national customs legislation and practice allows to significantly speed up the access of goods to the customs territory of Ukraine while preserving the protective functions of customs procedures.

ПАНЕЛЬ ИНДИКАТОРОВ ВЫБОРА БРОКЕРОВ В СИСТЕМЕ РЕЙТИНГОВ НА РЫНКЕ БРОКЕРСКИХ УСЛУГ

As a result of scientific research, the author’s version of the algorithm of the broker’s work and the implementation of marketing services, which are associated with high-quality and professional performance of brokerage services for the promotion of goods across the customs border and full support of foreign economic operations for the movement of goods and cargo, which reflects the main advantages of brokerage activities, taking into account the interaction with the “single window” principle, is proposed. A panel of broker selection indicators has been formed in the rating system in the brokerage services market, the practical value of which lies in the fact that its use will make it possible to determine the choice of a broker and optimize the process of moving across the customs border.

ВПЛИВ ВІЙНИ НА ЗОВНІШНЬОЕКОНОМІЧНУ ДIЯЛЬНІCТЬ ПІДПРИЄМСТВ АГРАРНОЇ ГАЛУЗІ УКРАЇНИ

The article examines the trends of Ukraine's foreign trade in agricultural products, and it is found that the trade balance of Ukraine is passive, i.e. imports prevail in foreign trade operations. during the analysis of the foreign economic activity of companies in the agrarian sector, the predominance of exports over imports was revealed. Exports are dominated by the category of products of vegetable origin, the share of which is increasing every year, while the share of finished products, on the contrary, is decreasing, which is a negative trend, because exports are becoming more and more raw materials. Changes in exports in terms of transport were also analyzed and it was found that despite the full-scale war, sea transport remains key in the export of agricultural products. In recent years, there has been a reorientation towards the markets of EU countries and Asia, so in 2022, 62% of goods exports went to the EU, most to Poland, Romania, Hungary and Germany. Existing problems have been identified that have a negative impact on the implementation of foreign economic operations, among which the biggest one is logistics. The measures that were introduced during the full-scale war by the government of Ukraine and the EU to preserve and restore export and import operations were determined, among which the most effective was the "Grain Corridor", which worked for almost a year. It was concluded that the foreign economic activity of the country is a key direction in the development of Ukraine, in particular, as a source of income, receipt of goods, and also as a method of production, in cases where it is impossible to manufacture them within the country. The full-scale war outlined the guidelines for the development of foreign economic activity, namely, even more connected the economy of Ukraine with the economy of the EU countries. The future development of Ukraine should be aimed at integration into the European space; investment attraction; transition from export of raw materials to export of finished products; implementation of EU standards, including the transition from 1,520 mm to 1,435 mm European track, which will increase the capacity of railway transport.

МЕТОДИЧНІ АСПЕКТИ ОРГАНІЗАЦІЇ ЛІЗИНГОВИХ ОПЕРАЦІЙ У ЗОВНІШНЬОЕКОНОМІЧНІЙ ДІЯЛЬНОСТІ ПІДПРИЄМСТВА

The modern development of international business creates new conditions for the effective functioning of business entities on international markets. First of all, this concerns the constant and steady increase in the volume of financing of foreign economic operations, which, in turn, requires the search for optimal methods and sources, among which leasing occupies a significant place. In Ukraine, the urgency of the development of leasing is determined by the need for technical re-equipment and renewal of the fixed assets of enterprises, the level of wear and tear of which is approximately 80%. The vast majority of Ukrainian enterprises are unable to carry out technical renewal of production with their own funds. Therefore, there is an objective need to develop the leasing business. The article analyzes the current trends of the global leasing market and the market of Ukraine, identifies problems and prospects for development, develops recommendations for improving the methodical support of the organization of leasing operations in the field of foreign economic activity. The historical experience of the development of leasing in many countries confirms its important role in the renewal of production, the expansion of product sales, and the activation of investment activities. Leasing can become especially attractive in connection with the introduction of tax and depreciation benefits. Leasing can become especially attractive in connection with the introduction of tax and depreciation benefits. Leasing operations are in great demand on the world market, as they provide certain advantages for all participants in the agreement. Today, Ukrainian leasing companies are unable to fully meet the aggregate demand for this type of financial services, therefore, for Ukraine, the use of international leasing as the main element of updating equipment and production facilities is extremely important. International financial leasing provides enterprises with the opportunity to modernize equipment and thereby increase their efficiency and competitiveness. Therefore, the relevance of the study is determined by the need to use international financial leasing as a means of updating the company's main production assets.

ГЛОКАЛІЗАЦІЯ ЯК ВИЗНАЧАЛЬНИЙ ЧИННИК ОРГАНІЗАЦІЇ ЗОВНІШНЬОЕКОНОМІЧНОЇ ДІЯЛЬНОСТІ В УМОВАХ ЄВРОІНТЕГРАЦІЇ

In the conditions of European integration, economic organizations are forced to solve a kind of dilemma: to perceive the international business environment as a homogeneous globalized system that needs a unified strategy of behavior, or, nevertheless, to consider it as a heterogeneous set of conditionally separated spaces, which are represented by integration entities at the region or even local market levels, the conquest of which is possible if differentiated approaches are used. Approaches to the interpretation of the term "glocalization" meaning, which denotes the contradictory spatio-temporal configuration of the international business environment, which is formed under the influence of alternating modes of heterogeneity growth and smoothing, overlapping of globalization and regional integration factors have been systematized in the article. The prerequisites and driving forces of glocalization have been considered as a kind of synthesis of the processes of globalization and localization, which makes it possible at the same time to cultivate the territorial specificity of a certain activity, with an orientation towards the minimization of circulation costs, and the emergence of business interests in overcoming geographical distance, with an orientation towards the minimization of unit production costs of products. It has been proved that in the conditions of hypercoherence of the world economy system, in order to adapt to the turbulent environment and ensure the proper efficiency of foreign economic operations in it, domestic enterprises are forced to develop a global strategy of foreign economic activity (FEA), a feature of which is the combination (on the basis of self-organization) of global and multinational strategy features with the aim of achieving a set of synergistic effects. The glocal strategy involves the development of an algorithm of actions that allows simultaneously generating advantages of scale, uniformity of products and price competition in a certain period of time (globalization) and differentiation of the product offer in spatially limited sales markets (localization). The term "glocal management of foreign economic activity" has been suggested to denote the process of applying management concepts and tools for regulating the behavior of business entities in a glocalized business environment. Based on the results of the research, structural and logical schemes for the formation of a glocalized business environment and the behavior of foreign trade entities in it have been developed.

Odesa in the integration processes of the XIX century

This publication is devoted to the study of the economic component of the integration processes that took place in the 19 century thanks to trade operations through the Odesa port. The complex of archival and published documents and research literature used in the process of work made it possible to reconstruct the peculiarities of the development of the Odesa port. It was found that Odessa had not only a favorable geographical position, which contributed to the development of the port, but also became an attractive city for foreign merchants interested in the development of foreign trade, primarily in agricultural products. The activity of Odesa merchants and its contribution to the process of international trade is analyzed. It is noted that Greek, Italian and Jewish merchants achieved the greatest success in grain export. It was found that the number of Russian merchants of the 1st guild, which was engaged in foreign economic operations, was replenished at the expense of foreign merchants who, under the pressure of government policy, were forced to accept Russian citizenship. The Russians themselves, with minor exceptions, belonged to the 3rd guild and engaged in internal trade.

Роль фандрейзингу в умовах розширення джерел фінансування ініціатив вітчизняних суб’єктів господарювання: міжнародний досвід та особливості застосування у час війни

During the last eight years, since the beginning of the Russian-Ukrainian war, some volunteer organizations that were created to help the Ukrainian army were able not only to expand their activities, but also to transform into charitable organizations with a defined management structure and areas of activity. In order to ensure the effective functioning of such entities, it is necessary to attract constantly financial resources, in particular, for medium- and long-term planning of their work. Fundraising is one of the ways to accumulate resources, particularly financial. There are various forms of co-financing and fundraising that strengthen the organization, including those ones engaged in foreign economic operations, both financially and contribute to the expansion of partnership. Therefore, modern volunteer organizations are a successful example of such tools implementation. In fact, funds are most often raised for charitable foundations, public organizations, etc. with the help of fundraising. However, in the modern realities of Ukrainian entrepreneurship, the use of fundraising tools can be used to preserve and develop the potential of domestic companies engaged in foreign economic operations in wartime. It was found that various scientists define the concept of fundraising as a complex system of activities or a method of communication. It has also been clarified which tools are used to implement the fundraising process within the framework of the activities of non-profit organizations and those engaged in foreign economic operations. Some peculiarities of fundraising activities in the United States of America were identified in terms of the high level of development of a democratic society, in particular, the importance of image, gaining customer loyalty, and holding physical events. By the way, an example of the successful attraction of financial resources by the charitable foundation “Povernys zhyvym” (“Come Back Alive”) as one of the most famous in Ukraine is given. Recommendations for domestic enterprises engaged in foreign economic operations seeking to attract financial resources for socially oriented projects are highlighted and listed.

Керман и Систан в экономической конкуренции России и Великобритании в Восточной Персии на рубеже XIX–XX вв.

Introduction. The economic development of Eastern Persian provinces Kerman and Sistan — and the latter’s role in Russian-British economic rivalry — throughout the late 19th and early 20th centuries remains somewhat understudied in both Russian and foreign historiographies. Goals. The article attempts an analysis of key trends in the development of Sistan and Kerman at the turn of the 20th century and their significance in foreign economic activities of both Great Britain and Russia. Materials and methods. The paper investigates reports by Russian diplomats to have headed Consulates to Kerman and Sistan. The employed research methods are the historical/genetic, historical/comparative, and historical/typological ones. Results. Russian diplomats paid great attention to peculiarities of Kerman and Sistan’s development, with due regard of their ethnic compositions, climatic conditions, and economic potentials. The article emphasizes that for a long time foreign trade of Kerman and Sistan was dominated by the British Empire which used, first of all, the potential and experience gained by India in organizing trade with Persia. The analysis of the Russian diplomatic reports shows since the late 19th century Russia — driven by its own foreign economic ambitions in Eastern Persia — was showing great interest in these provinces. St. Petersburg was aware of the impossibility of maintaining political dominance in Persia without strengthening its economic presence in the country, including in regions traditionally dominated by the British Empire. This initiative of St. Petersburg caused great concern in London. Conclusions. In the late 19th – early 20th centuries, Russia succeeded in challenging the positions of the British Empire in Sistan and Kerman markets, even in the segment of textile exports traditionally dominated by Great Britain. At the same time, when it comes to describe the obvious achievements of Russia in Persia’s eastern provinces it should be noted that Russian entrepreneurs showed little interest in developing trade with Kerman and Sistan. Therefore, most foreign economic operations were to be implemented with the active participation of Russian diplomatic missions. However, on the eve of WWI Russia’s entrepreneurs did take an initiative of their own, and thus paved further trade success in Sistan and Kerman.