Level Of Professional Qualification Research Articles

Problematic issues of management accounting in the agrarian enterprises

Introduction. In the modern business environment, successful decision-making is a critical factor for achieving goals and improving a company’s performance. The foundation of such decisions should be reliable and carefully selected information from extensive data that supports the company’s activities. Managerial accounting serves as a means of creating the analytical base necessary for effective organizational management. Researching the challenges of managerial accounting in the agricultural sector will help propose ways to overcome them and strengthen the competitive advantages of agricultural enterprises. The aim of the study. The aim of this article is to identify the problematic aspects of managerial accounting in agricultural enterprises and find ways to solve them. Methods. General scientific and specific methods of scientific inquiry were used in this study. Induction and analysis contributed to the examination of scientific works devoted to managerial accounting. Synthesis, grouping, and analogy were applied to identify the impact of agricultural activities’ specifics on the organization of managerial accounting. Generalization helped formulate conclusions regarding the cost calculation items of agricultural products. The results. Based on the analysis of definitions in regulatory legal acts and scientific literature, the following definition has been formulated: managerial accounting is a system of accounting for costs, revenues, and financial results that serves as the basis for managerial decision-making. The problematic issues of organizing managerial accounting in agricultural enterprises were identified: difficulties in determining the cost of agricultural products, imperfections in integrating geographic information system software with accounting programs, specific accounting objects that cannot always be reliably assessed, and the absence of data on the permanent state of biological assets at the time of decision- making. Factors through which an enterprise can influence the process of cost calculation for agricultural products were also identified: effective organization of operational activities, level of professional qualification of employees, level of utilization of modern agricultural equipment, and technology for cultivating agricultural products. Prospects for further research. Future research should consider the functions of managerial accounting and the requirements for the reliability of its data, which will allow for a more comprehensive characterization of the conceptual foundations and create an information base for company management.

Fifty years of initial teacher education in Portugal: looking back, looking forward

ABSTRACT This paper looks at Initial Teacher Education (ITE) over the last 50 years in Portugal (1974–2024). This is especially significant as 2024 marks the 50th anniversary of democracy in the country happily coinciding with the Golden Jubilee of the Journal of Education for Teaching. ITE policy development over the last five decades has generally been positive, particularly regarding the professionalisation of teachers through the recognition of ITE at higher education level, the accreditation of ITE programmes, the adoption of a master’s degree as the required level of professional qualification for all sectors of education (from pre-school to secondary school), and the role of higher education institutions in the education of teachers. However,a number of drawbacks can also been identified including the fragmentation of ITE curriculum components as a result of the Bologna process and the adoption of a sequential model, as well as, more recently, a reduction in foundational courses and the introduction of more ‘flexible’ ways to enter teaching within the context of a teacher shortage. The threats and opportunities in such a scenario are explored and implications for policy and practice are discussed.

Optimization of human capital in the agrarian sphere: goals, principles and methods

Sufficient provision of agricultural enterprises with labor resources, their territorial and structural balance, rational use, high level of labor productivity are the key directions of effective functioning of agro-industrial complex, growth of production volumes and increase of its efficiency. Purpose - to analyze the criteria of human capital optimization in the agrarian sphere, to identify existing problems and to determine promising directions. Methods - the study used quantitative and qualitative analysis methods, including the collection and processing of statistical data, questionnaire survey of employees of the agrarian sector, as well as interviews with farm managers. Using the correlation and regression method, the influence of the studied factors on the optimization of labor activity was substantiated. Results - the article identifies the main issues of agricultural staffing, which consist in the decline in the professional qualification level of specialists, low staffing levels, outflow of able-bodied population from rural areas, loss of prestige of agricultural professions. Conclusions - this study emphasizes the need for a comprehensive approach to the management of labor potential in agro-industrial production of the republic. The introduction of advanced training programs, improvement of working conditions and social infrastructure is the basis for sustainable development of the industry. It is also recommended to strengthen state support and stimulate the attraction of capital of domestic and foreign private investors and investment funds in rural regions to ensure stable activity of agricultural enterprises. It shows further prospects for increasing human resources to ensure the competitiveness of domestic agricultural producers and as the main driving element in the establishment of innovation economy and the expansion of globalization processes.

DEVELOPMENT PERSPECTIVES AND INNOVATIVE AREAS OF ARTIFICIAL INTELLIGENCE APPLICATION IN MARKETING AND PR

This article focuses on the future development and innovative uses of AI in marketing and public relations. The purpose of the article is to systematise information on new approaches to marketing and PR that use artificial intelligence. Research methods include analysis of market trends, data synthesis and case studies. The findings highlight that artificial intelligence is playing a central role in the evolution of marketing and public relations, significantly improving the efficiency of data processing, brand positioning and personalisation of communication. The study examines the contribution of tools such as Jasper and ChatGPT to marketing copywriting and content planning, as well as Frace and Fireflies to monitoring the emotional tone of brands on social media and automating meetings. Such tools as Deepl and Grammarly are highlighted to ensure translation and proofreading accuracy, as well as the use of Midjourney for creative visualisation. The analysis of the market for the use of AI in marketing indicates that the AI market in marketing and PR could reach 107.57 billion USD by 2028. However, 37% of companies are still not ready to fully implement AI due to a lack of skilled skills and resources, which highlights the need for educational initiatives to improve professional competence. The document points to the potential for revolutionary changes in the way businesses do business, including increased efficiency, security and adaptation to consumer preferences, with a focus on strategic understanding and adaptation to changing market conditions. The practical significance of the study is to provide businesses with recommendations on the effective use of AI, which can increase the competitiveness of companies. The scientific novelty of this study lies in a comprehensive analysis of the impact of artificial intelligence on various aspects of marketing and public relations, as well as in identifying the potential of automation and personalisation in customer interaction. The main barriers to the full implementation of AI in business processes are identified and strategies to overcome them are developed. Based on the research, recommendations will be formulated for the further development of innovative technologies in marketing and PR, with a focus on educational initiatives that can significantly increase the level of professional qualification in this field.

Positive and negative aspects of the parish school of the late XIX — early XX centuries

The purpose of the research is to study the development of the parish school of the late XIX – early XX centuries and to identify negative and positive aspects in its activities. The article studies the reasons for the need to create a system of parish education, analyzes the material support of these educational institutions, analyzes the level of professional qualification of the pedagogical staff in them. The scientific novelty of the study is as follows: in pedagogical science various variants are put forward for building an optimal model of education designed to solve the problems of the younger generation, therefore, against the background of the modernization of education, which politicians, public figures and teachers talk about, it is a good idea to turn to the pedagogical experience of previous years, analyze it and understand what can be useful in today's realities.

Internal and external threats to enterprise security: essence and diagnostics

The paper studies the essence and diagnostics of internal and external threats to enterprise security. External threats to the enterprise are identified, in particular, unfavorable changes in the political and economic situation in the country, the use of unfair competition methods, unreliability of suppliers, partners and contractors, natural and technical emergencies, unauthorized access of competitors to confidential information of the enterprise, imperfection of the regulatory framework, industrial and economic espionage, changes in consumer tastes and preferences. The author identifies internal threats to the enterprise, in particular, low professional level of the top management of the enterprise, violation of labor discipline, outflow of qualified personnel, decrease in the professional qualification level of personnel, violation of the regime of commercial secrecy, low level of innovation activity of the enterprise, lack of an effective planning system at all levels, low technical and technological levels of production. The author analyzes what negative consequences can result from threats to the security of an enterprise from its administrative and managerial staff and personnel in general, suppliers and other contractors and consumers. The author identifies the tools whose implementation can preventively influence key business processes and minimize negative consequences in the event of threats. As for the tool that has effectively proven itself among enterprises in developed countries and is used to support the internal environment in terms of developing managerial and human resources, it is worth noting the corporate entrepreneurship assessment tool (CEAI). As for the tool that is actively used, including by domestic entrepreneurs, to collect and analyze customer data, which allows storing information about the history of interaction with customers and increasing their loyalty, it is worth mentioning a CRM system.

Платформна зайнятість як інструмент подолання дефіциту робочої сили та розвитку людського капіталу

The aim of the article is to comprehensively discuss platform employment, which accumulates workers of both high and low qualifications, and to study the possibilities of using this non-standard form of employment to overcome the shortage of labor force and develop human capital in conditions of permanent crises of instability. The factors of formation of the shortage of labor force in the labor market of Ukraine and the loss of human capital are analyzed. It is determined that in order to overcome the shortage of labor, the main directions of employment policy should be attracting the maximum number of people to the national labor market and developing non-standard forms of employment, in particular platform employment. The features of platform employment as a tool for overcoming the shortage of personnel in the labor market are disclosed. The presence of two poles of employment on digital platforms has been revealed. First, it is low-skilled employment, and secondly, works and services that require special knowledge and a high professional qualification level. It is determined that the quality of employment on digital platforms depends on the professional and qualification level of employees, on their skills in using interactive technologies (applications, social networks and platforms in the Internet environment) and on personal characteristics (adaptability, flexibility, ability to learn, professional development, etc.). The results of the study confirmed that one of the most important ways to improve the employment situation related to labor shortages is the integration into the national labor market of internally displaced persons, persons with disabilities, veterans, migrants and persons who were forced to leave the country. To achieve this goal, it is important to comprehensively use different types of platform employment to balance the supply and demand of labor in the face of increased economic and social insecurity due to war shocks.

THE FOURTH INDUSTRIAL REVOLUTION AND ITS ELECTRONIC EMPLOYMENT TECHNOLOGIES. THE CHALLENGES OF EMPLOYMENT IN THE DIGITAL AGE

The author analyzes the reports on the fourth industrial revolution and electronic technologies. He tries to show that the transformation, already taking place in the current years is of decisive importance for the construction and development of modern employment relations. There is a serious risk that work organized through employment platforms, may dominate the opportunities that humanity could have from the dynamically developing fourth industrial revolution on the globe. A modern technological transformation, if wisely managed, can lead to an increase in the value of human work. It will continue to be performed by people with a higher level of professional qualifications. An opportunity for those who lose their jobs is to supplement and adapt their professional qualifications to modern technologies. The pre-industrial concept of permanent employment will have to be replaced by the necessity of permanent, systematic education (long-life education). Only it can guarantee the possibility of adaptation to new, modern electronic technologies on the labor market.

Efficiency of the Implementation of Innovation and Investment Projects at Healthcare Institutions: Integral Analysis and Ways of Enhancement

Introduction. Improving the quality of medical services and raising the effectiveness of the operation of the subjects of the medical system of Ukraine requires intensifying innovation, which needs significant investments. So, the application of qualitative methods for analyzing the efficiency of such projects is of great importance.Problem Statement. Scholarly research and methodological framework and practical recommendations deal with the identification of problem areas and aspects of the implementation of innovation and investment projects at healthcare institutions in Ukraine.Purpose. The purpose is to comprehensively analyze and to identify the problematic aspects of the implementation of innovation and investment projects by healthcare institutions and to determine the measures to address them as well as to increase the effectiveness of the innovation. Material and Methods. In the course of the study, the method of economic and mathematical modeling has been used to perform a composite analysis (using the weighted average method) of the effectiveness of the implementation of innovation and investment projects by the example of healthcare institutions.Results. It has been established that the efficiency of the implementation of innovation and investment projects at healthcare institutions of Ukraine is satisfactory, but such components as the financial and economic sustainability of the project and the quality of intellectual and personnel support, especially the structure of investments and their profitability, staff turnover and the level of professional qualification of medical personnel remain problematic. Financial and economic stability and investment andmarketing development remain the most problematic components of the efficiency.Conclusions. One of the key signs of the efficiency of investment and innovation projects in medicine is their systematic manner that involves a combination of measures to activate and develop investment and innovation in the organizational and institutional (1), the economic (2), the product and service (3), the social and psychological (4) components.

APPLICATION OF SIMULATION TECHNOLOGIES AND CASE-METHOD IN PROFESSIONAL TRAINING OF FUTURE DENTISTS

Implementation of innovative learning and teaching methods based on modern pedagogical technologies is essential for further eff ective development of higher stomatological education. At the current stage of development of the public health sphere, more and more attention is paid to patient safety, ethical issues, increasing responsibility of medical staff , high level of professional qualifi cation and rapid evolution of procedures and methods. The above requires adaptation of educational programs and the use of all the educational instruments and technologies available in professional training of future dentists. Objective of the study was to conduct a theoretical analysis of scientifi c psychological- pedagogical, methodological and medical publications, educational- methodological activity of the Department concerning application of pedagogical technologies in the process of professional training of future dentists. Material and methods. Psychological-p edagogical, methodological literature, materials of scientifi c-p ractical conferences, and educational- methodological activity of the Department were analyzed. To achieve the goal, specify the essence and peculiarities of application of modern pedagogical technologies in the educational process the following theoretical methods were used: analysis, synthesis, substantiation, comparison, systematization, pedagogical modeling, and theoretical prognosis. Conclusions. Application of simulation educational technologies and case-method in training of future dentists promotes formation of abilities and practical skills, professional competence, personal development, ability to possess optimal behavior and diff er in the eff ectiveness of actions in various clinical situations. Simulation training allows you repeatedly and accurately reproduce important scenarios and algorithms of actions, and provides the opportunity to adapt the educational situation for every student. Application of modern pedagogical technologies in learning and teaching the academic discipline «Surgical Dentistry» provides controlling, teaching and educational functions. Controlling function includes assessment of student knowledge and skills, teaching function requires certain level of knowledge achieved, and educational function provides formation of essential individual qualities by learners. Eff ective organization of independent and classroom activities of students by the teacher promotes development of clinical thinking, which is an integral basis for the formation of qualifi ed and successful doctors.

FOREIGN EXPERIENCE OF BORDER GUARDS’ PROFESSIONAL TRAINING IN THE REPUBLIC OF ESTONIA AND THE SLOVAK REPUBLIC

The article presents the foreign experience of border guards’ professional training in the Republic of Estonia and the Slovak Republic. It has been established that the professional training of border guards in these countries is fully complied with the European model of training of law enforcement officers. A number of common and distinctive features of the professional training of border guards of these countries have been defined. In both countries, the first level of training is ensuring the basic and specialized secondary education in secondary vocational educational institutions. In Estonia, training lasts continuously for 1.6 years, in Slovakia basic training lasts for 10-12 months and specialized training lasts for 4 months. Upon completion of the educational program, applicants receive a Certificate of Complete Secondary Vocational Education (ISCED Level 4A – Complete Secondary Vocational Education) and Specialized Police Education (Level 4). The second and third levels of the training of future border guard officers are bachelor’s and master’s studies, respectively. The first level of higher professional education in Estonia (the so-called “higher professional education”) is provided to future border guards at the Police and Border Guard College, which is a part of the Academy of Security Sciences, the second level is at the Institute of Internal Security, which is also an organizational component of the Academy. There is no border guard specialization at the second level of higher education in the Republic of Estonia (ER). In Slovakia, higher education is provided at the Academy of the Police Corps in Bratislava. The term of study and the amount of study at the bachelor’s and master’s level in educational institutions of both countries are the same. Curricula consist of three blocks of educational disciplines: compulsory, compulsory professional or optional. After completing the training, the students take state exams and defend their qualification papers and receive, respectively, the 5th and 6th level of professional qualification, which is defined by the professional standard of the EU border guard service. Throughout the entire service, border guards of the above-mentioned countries are provided with the opportunity for professional development by attending trainings, retraining courses, and specialized courses organized on the basis of police training schools and colleges, or by studying at other departmental educational institutions. In order to occupy certain positions, it is necessary to take certain courses, including leadership, language, etc.

Christian Religious Studies Teachers’ Content Knowledge: Do Areas of Specialisation, Teaching Experience, Professional Qualification and Academic Qualification Matter?

This paper ascertained the influence of the area of specialisation, teaching experience, professional qualification, and academic qualification on CRS teachers’ content knowledge. Cross-sectional survey was the design employed to conduct the study. The population comprised 3,523 individuals including both CRS teachers and students from form 1 and 2. The study utilised a sample size 423 made up of 23 teachers and 400 students. The students were sampled using the proportionate random sampling procedure from a population of 3,500 whereas all the teachers were selected with the census method from eight senior high schools. Data from CRS teachers and students were collected using questionnaires. The results showed that teachers of CRS have a high level of content knowledge even though more than half of them did not specialise in religion. It was found that there was no statistically significant effect of CRS teachers’ area of specialisation, teaching experience, professional qualification, and academic qualification on their Content knowledge, F (16, 6) = 1.097, p = .489, partial ƞ2 = .245. There was a significant interaction effect of teachers’ area of specialisation and professional qualification on their content knowledge F (1, 6) = 0.00, p = .001, partial ƞ2 = .000. This indicates that the effect of area of specialisation on a teachers’ content knowledge depends on their level of professional qualification. There was also a significant interaction effect of teachers’ professional qualification and academic qualification on their content knowledge F (1, 6) = 0.00, p = .000, partial ƞ2 = .000, implying that, the effect of professional qualification on content knowledge depends on the teacher’s level of academic qualification. It is recommended that the Ghana Education Service in the Eastern region ensure regular workshops and upgrading are provided for teachers of CRS despite their high level of content knowledge. This is because more than half of the teachers did not specialise in religion and may encounter some bottlenecks in their lesson delivery.

МОТИВАЦИЯ НА ПЕДАГОГИЧЕСКИТЕ СПЕЦИАЛИСТИ ЗА ПОВИШАВАНЕ НА ПРОФЕСИОНАЛНАТА КВАЛИФИКАЦИЯ

The report analyzes the results of a survey conducted among 250 Bulgarian pedagogical specialists regarding the effectiveness and usefulness of qualification courses in the Bulgarian education system for upgrading the level of professional qualification. It helps to improve the abilities and their professional upgrading as educators, individuals and narrow specialists in the relevant field. This is the first survey to be conducted in Bulgaria, with the aim of establishing the satisfaction of pedagogical specialists with the additional qualification. The problem that is posed in the scientific research is to reveal the attitude and attitudes of the pedagogical specialists towards the different forms of interaction to achieve a quality result and reflection on their professional realization. The innovative element in the scientific text is that the method of survey research leads to the scientific result of a positive attitude and direct satisfaction of the teaching staff from their participation in various qualification courses to increase the level of professional qualities and skills.

Radiographers’ knowledge, attitude and adherence to standard COVID-19 precautions and the policy implications: a national cross-sectional study in Nigeria

Background We investigated the knowledge of COVID-19 pathogenesis and prevention, attitude, and adherence to safe clinical practices among radiographers during the pandemic and made some informed policy recommendations. Materials and methods The study was an online cross-sectional survey. The questionnaire captured data on respondents’ demographics, knowledge of COVID-19, attitudes, practices, and standard precaution adherence during the pandemic. Data were analysed using descriptive statistics, Pearson’s correlation and one-way ANOVA tests. Results Of the 255 respondents, 17.3% were actively involved in the management of COVID-19 cases. Participants had high scores regarding their knowledge of COVID-19 pathology (82.46 ± 8.67%), prevention (93.43 ± 7.11%) and attitude (74.11 ± 11.61%), but low compliance to safety precautions (56.08 ± 18.56%). Knowledge about COVID-19 prevention strategies differed significantly across educational qualifications, F(3, 251) = 4.62, p = .004. Similarly, levels of compliance with safety precautions differed across educational qualification (F[3, 251] = 4.53, p = .004) and years-in-practice (F[4, 250] = 4.17, p = .003). Conclusion Participants’ adherence to standard COVID-19 precautions was low. The level of professional qualification influenced participants’ knowledge and safe practices during the pandemic. Upgrading the aseptic techniques and amenities in practice settings and broadening the infectious diseases modules in the entry-level and continuous professional education may improve radiographers’ response to COVID-19 and future pandemics. Key messages Radiographers whose qualifications were lower than a bachelor’s degree had significantly less knowledge of COVID-19 prevention. Generally, radiographers had a positive attitude towards safe practices during the pandemic, but inadequate education, standard operational guidelines and resources affected their level of adherence. Apart from the shortage of personal protective equipment, poor infrastructural design and inadequate hygienic facilities such as handwashing stations, running water and non-contact hand sanitizer dispensers hampered adherence to COVID-19 precautions in low-resource settings.

Corona virus pandemic response among health workers in selected health facilities in Meru county


 Abstract:
 
 Aims: The study aimed at determining the Level of knowledge, Preparedness and Response to Corona Virus Pandemic Outbreak among Health Care Workers in Meru County, Kenya.
 Study design: A cross-sectional study was adopted to conduct and determine Preparedness, Knowledge and Response of Health Care Workers (HCWs) to COVID-19 pandemic outbreak.
 Place and Duration of Study: Sample: Meru County, Igembe South Sub County Health Care Facilities between month of March and June 2020.
 Methodology: A cross-sectional study was conducted among HCWs to determine their Preparedness, Knowledge and Response to COVID - 19 Pandemic outbreak. The study population constituted of health care workers working in Igembe south in Meru County.
 Results: About 87 health care workers of mean age 34± 9 (SD) years with a minimum age of 19 years and maximum age of 70 years were recruited to take part in the study. Among the participants recruited in the study, 51 (58.6%) had bachelor's degree, 30 (34.5%) participants had an ordinary diploma and 6 (6.9%) participants had a certificate level of professional qualification. Most 32 (36.8%) the participants were nurses. Other professional disciplines interviewed were Doctors, Clinicians, Nutritionists, Health Records Officers, Support staff, Social Workers among others. Significant number managers of the Health Care Facilities acknowledged receiving Ministry of Health Guidelines and Protocols on COVID-19 case management. Most (60; 69%) of the participants strongly disagreed that HCWs were trained on Case definition and management of Corona Virus Infections according to WHO guidelines i.e. Nurses (71; 81.6%), Clinical officers (62; 71.3%), Non-Core Health Care Workers (72; 82.8%) were well prepared, trained to handle cases of corona virus infections and associated emergencies. Response to COVID – 19 pandemic indicates that a significant number of (75; 86.2%) of participants strongly disagreed that Health Facilities were equipped with laboratories to test COVID -19, (70; 80.5%) of the participants strongly disagreed that PPEs were available and (70; 80.5%) of the participants strongly disagreed that Isolation and Consultation Rooms with dedicated clinicians are available. Overall a high proportion (73.6%) of the study participants strongly disagreed that they is good response to Corona Virus Pandemic out break interventions. 
 Conclusion: Knowledge, Preparedness and Response levels to COVID -19 pandemic infection outbreak was at an average and there is need for continuous professional development (CPD) for HCWs to ensure adoption, maintenance of newly acquired appropriate practices during the COVID-19 pandemic to enhance preparedness and Response to the current and future outbreaks. This creates requisite capacity and skills among Health Care Professionals in their respective areas of practice considering that inadequate knowledge, preparedness and disjointed response which is not only an occupational hazard but a risk factor for poor delivery but also an occupational risk to the workers.
 Keywords: COVID -19, Corona Virus, Health Care Workers, Preparedness, Knowledge, Pandemic, Facilities, Response.

CONCEPTUAL APPROACHES TO DEFINING THE CONCEPT OF ENTERPRISE STAFF IN THE CONDITIONS OF STRATEGIC CHANGES

The personnel of the enterprise is one of the most important resources of the enterprise. Because the staff is the personification of the system of skills, abilities, and competencies of employees. Balanced management of the enterprise is based on understanding the essence and features of personnel management policy formation. The study of the characteristics of the concept of personnel made it possible to systematize the existing scientific approaches to understanding the essence of the concept of personnel in conditions of strategic changes according to certain characteristics: cost, resource, process, functional, qualified, legal relations and digital. The proposed digital approach to determining the understanding of the essence of the company's personnel is due to the development of digitalization and the transfer of part of the labor functions to automated software products, significant robotization of labor activities. Thus, in modern conditions, the staff is the bearer of the enterprise's intellectual potential and acts as a methodologist for automated software processes at the enterprise. The authors present a thorough comparative description of the concepts "personnel", "personnel", "workforce", "labour resources of the enterprise", "labor potential", "intellectual potential". Personnel is a set of employees with certain qualifications, competencies and skills, who have labor, legally regulated relations with the enterprise. The personnel of the enterprise is one of the key resources of the enterprise, which creates added value of products and services, shapes the image of the enterprise and creates conditions for obtaining profits and development of the enterprise. Personnel management itself is one of the determining factors of business success in the conditions of digitization and globalization of business and economic processes. Effective modern personnel management is based on such key factors as the formation and development of personnel, labor activity, psychological stress resistance, professional qualification level, development and training, age and gender, systematicity and responsibility, motivation, labor migration, mobility and flexibility, level of culture and mentality, moral maturity, physical and mental abilities (talent).

Інструментарій управлінського обліку: ідентифікація та ефективність

The purpose of the article is to study and substantiate approaches to the identification of objects, methods and instruments of managerial accounting based on its importance for the information support of the management system, interrelationships with other information systems and the management models selected for the application. The article substantiates the dominant importance of managerial accounting as a source of relevant information for making atypical, unformalized, uncertain, multipurpose, strategic managerial decisions and decisions which take attention of many criteria. The necessity of taking into account the content of managerial tasks and information requests in the identification of objects and instruments of managerial accounting is proved, which will increase the level of efficiency of the information provision process and the relevance of accounting data. The article determines the need for the inclusion in the managerial accounting subsystem of new objects that characterize the social, ecological and organizational components of economic activity, as well as financial and non-financial information that characterizes the state and development of the external socioeconomic environment, changes in the objects under study in the future. It is proposed to include in the managerial accounting instrumentarium such objects and instruments, the information characteristics of which are of interest to management staff, and their methodological processing is possible in accordance with the principles of building an accounting system and the stages of the accounting process. The problems of non-fulfillment by managerial accounting of the functions assigned to it due to insufficient level of professional qualification of managerial accounting specialists, lack of practice of regulating the relationships between management levels and producers of accounting information, existing organizational, methodological, technical and subject communication barriers are identified.

ПРОФЕСІЙНА ПІДГОТОВКА СТУДЕНТІВ МЕНЕДЖЕРІВ У СФЕРІ УПРАВЛІННЯ

The article deals with the problems of improving the professional training of students in the field of management. The relevance of the research topic is due to the fact that in today's business environment, human capital is becoming an increasingly valuable resource for any organization. If a company has an efficient and satisfied team, it can ensure stable development and competitiveness in the market. The main theoretical aspects of professional training of future managers are identified, namely: raising the level of professional qualification, continuous updating of the knowledge base, competencies, skills of each manager through motivation and evaluation of their contribution to the final result, which in turn contributes to the achievement of strategic business goals and increase its competitiveness in the business world. Given that the process of formulating and implementing a strategy is directly influenced by the qualitative characteristics of people, mistakes made can lead to a loss of investment. Therefore, the management mechanism should adapt to changes in the structure of the enterprise, the organization of production interaction of personnel and the content of work to ensure the formation of professional abilities, rotation of personnel not only within different divisions of the organization, but also between them. It is determined that a modern manager should have the ability to learn and relearn as needed, find non-standard ways to solve professional problem situations, possess a wide range of competencies, and apply self-management tools in order to achieve the expected goals in the most efficient way through the rational use of their own resources and capabilities. After all, some issues still remain outside the scope of modern scientific research. It can be assumed that the use of self-management tools in the training of future managers is becoming part of the human resources and educational sphere under the influence of changes in the labor market due to the requirements of a changing environment. This approach is aimed at integrating the requirements of employers and the changing market with education.

DIRECTIONS OF EFFECTIVE USE OF PERSONNEL IN THE CONDITIONS OF CHANGES

Introduction. The modern development of the national economy is influenced by a number of objective factors related to the extremely important period of hostilities and the restoration of the country. The most significant among them are personnel management in the context of its effective use, training, retraining and raising the professional qualification level of employees, the formation of an effective motivational mechanism and decent remuneration. The purpose of the article is to study the directions of personnel management in the context of its effective use in modern conditions of change. Research methods. The methods of logical generalization, comparison, theoretical analysis and synthesis are applied. The results. Emphasis is placed on determining the directions of personnel management in the context of its effective use in modern conditions of change. It is stipulated that this process should be considered at the level of state organizations of Ukraine, organizations and enterprises of various forms of ownership and types of economic activity. Amendments to the Standard Regulations on the Personnel Management Service of the State Body (Order No. 40-22 dated June 1, 2022) characterize the main tasks of the Personnel Management Service of the State Body and its basic rights in the context of military operations. It is substantiated that the successful implementation of tasks of the use of personnel is served by professional development as a factor in improving the professional and qualification structure of personnel and the formation of decent remuneration. The authors have developed a mechanism for managing the process of professional development of personnel in the context of the effectiveness of its use and the stages of determining the needs in the organization of employee training. The principles of the formation of conceptual approaches to decent remuneration at the enterprise level are defined. Conclusions. The authors determined that the main directions of ensuring the efficiency of the use of personnel are the following: state policy of personnel management in conditions of martial law, personnel management policy at the level of enterprises, policy of increasing the professional and qualification level of employees of enterprises of various industries, the formation of decent wages due to the optimization of the ratio of state regulation , contractual regulation, determination of individual wages at the enterprise. According to the authors, the efficiency of the use of personnel will contribute to ensuring the individual effectiveness of employees, the efficiency of enterprises and ensuring the development of the national economy in modern conditions of change.

Comparison of Perceived Needed Soft Skills of Undergraduate, Non-Traditional, Online Business Students to Employers’ Desired Soft Skills of Employees

Soft skills development contributes to life-long learning and may help develop resilience and retention for long-term career success. The purpose of this research is to ascertain if adult learners with work experience have the requisite soft skills to advance their careers post-graduation. Human resource professionals’ priorities during the hiring process are also evaluated. Two questionnaires were completed with 805 combined adult learners and human resource professionals. The study suggests the balance of work experience and business program curriculum is the right foundation, combined with hard skills knowledge, to adequately prepare students for the right level of professional qualifications.