Monetary Resources Research Articles

KEY ASPECTS OF USING NUMERICAL METHODS IN THE MECHANISM OF INVESTMENT OF SMALL AND MEDIUM-SIZED BUSINESS ENTERPRISES

In today's realities of investment activities, small and medium enterprises are faced with the dilemma of choosing areas of investment of monetary and non-monetary resources. Determining the feasibility of a particular investment is based on the use of appropriate mathematical apparatus and economic-mathematical models. The article considers some of the most important aspects of the use of numerical methods in the mechanism of investment of small and medium enterprises, developed on the basis of research on the development of such economic entities. The logical basis of the proposed methods is a proven division of the term of operation of enterprises into several stages of the life cycle, which differ significantly in the characteristics of incoming and outgoing cash flows. It is proposed to determine the absolute expediency of founding small and medium enterprises by calculating the probabilistic values of profitability of the enterprise based on the calculation of the area of geometric shapes limited by the functions of income and expenses during all stages of the life cycle. It is proved that such calculations are expedient by calculating the indefinite integral and applying the Newton-Leibniz formula.With regard to the functions that characterize the income and expenses of small and medium enterprises throughout their existence, the article proves that the most optimal in this case is the use of production functions. Among the whole set of existing production functions, we have identified the most optimal for the task Cobb-Douglas production function, CES production function, Linear production function, Leontief production function, adapted to the conditions of the microlevel. To calculate the elementary areas limited by the corresponding production functions, the article examines the relevant existing methods. Studies have been conducted on the possibility of using to calculate the areas limited by the production functions of income and expenses of small and medium enterprises during each stage of the life cycle, the methods of rectangles, trapezoids and parabolas. It is determined that they have limited conditions for use due to the need to divide the time period of operation of enterprises at intervals that do not coincide with the stages of the life cycle. Therefore, studies were continued, as a result of which it was proved that the most optimal method of calculating the elementary areas limited by the target functions of income and expenditure of small and medium enterprises is the Gaussian method with different variations.

Water security and rangeland sustainability: Transdisciplinary research insights from Namibian–German collaborations

The Global South is facing severe challenges in ensuring livelihood security due to climate change impacts, environmental degradation and population growth as well as changing lifestyles. These complex problems cannot be solely solved by single scientific disciplines – they require transdisciplinary research (TDR). Stakeholders from civil society, the corporate sector, government and science need to pool their knowledge to find solutions for sustainable transformations. In Namibia, we have been involved in TDR projects on water supply, and sanitation services as well as livestock management in rangeland systems. In this paper, we review two TDR projects that differ in multiple ways and hence allow us to carve out structural differences and critically discuss research outcomes, lessons learned and the challenge of North–South collaborations. Our review builds upon published and unpublished project documents as well as expert interviews with Namibian and German researchers who were involved in the projects. Our results show that TDR can be put into practice in different ways, depending on the research focus and the period available. The TDR phases of problem framing, inter- and transdisciplinary integration were implemented with different tools and foci points. We discuss the role of project length and funding conditions for project success and outcome generation. In addition, we critically consider the role of Namibian and German researchers in these international collaborations. The conclusions we draw touch upon the points of preparatory research funding, the equal acknowledgement of Global South contributions to joint research projects and the explicit handling of TDR components in project work.
 Significance:
 
 The current social-ecological challenges are complex and require TDR as a mode of knowledge coproduction, particularly in a development context.
 Inter- and transdisciplinary integration are critical processes for a project to be successful and require the allocation of adequate time and monetary resources.
 Longer-term projects with a funded preparatory research phase constitute a structural model for TDR as project outcomes can evolve over time.
 Global South researchers carry a hidden burden in international collaborations that has to be adequately acknowledged upfront in project planning and final products.

Frequency of Diabetic Retinopathy and Factors for Suboptimal Diabetic Control in Type 2 Diabetic Patients in a Trust Hospital of Pakistan

Purpose: To find out the frequency of diabetic retinopathy and factors responsible for poor diabetic control in patients with type 2 diabetes in a trust hospital.
 Place and duration of Study: Akhtar Saeed Medical College, from January 2018 to December 2019.
 Study Design: Descriptive cross-sectional study.
 Methods: Total 395 diabetic patients belonging to lower socioeconomic class were included in the study. Type 1diabetes, age below 20 years, high myopia, papilledema, dense cataract, corneal scar and patients on dialysis were excluded. Age, gender, duration of disease, family history of diabetes, drugs used for diabetic control, compliance with drug, random serum sugar level at presentation, HBA1c level, best corrected visual acuity, slit lamp and fundus findings were noted.
 Results: There were 270 (68.4%) females and 125 (31.6%) males (total 395). Random serum sugar was below 200mg/dl in 188 (47.6%). Family history of diabetes was positive in 145 (36.7%). Duration of diabetes was below ten years in 288 (73%). Visual acuity was less than 6/60 in 36 (6.3%) patients. HbA1c was within normal range in only 124 (31.4%). CSMO was present in 199 (50.37%) patients. Diabetic retinopathy was observed in 57 (14.43%) patients. Patients using oral hypoglycemic agents were 225 (57%), on insulin 151 (38.23%) and19 (4.8%) were using both oral drugs and insulin. Compliance was poor in 294 (74.4%).
 Conclusion: Poor monetary resources compounded with lack of knowledge about disease, misconceptions regarding insulin and imbalanced diet are big hurdles in achieving optimal glycemic control in lower socio-economic class.
 Key Words: Diabetic Retinopathy, glycated hemoglobin (HbA1c), blood serum sugar, clinically significant macular edema.

RASGOS DE SOSTENIBILIDAD EN LOS SISTEMAS PRODUCTIVOS FAMILIARES ESTABLECIDOS POR INMIGRANTES INDÍGENAS EN MORELOS, MÉXICO

<p><strong>Background</strong>. The social reproduction of indigenous migrants is adjusted to the receiving territory based on the work for the management of biocultural diversity. This study corresponds to the territorial unit "La Joya", in Ayala, Morelos, configured by indigenous people from the state of Guerrero. <strong>Objective</strong>. Explain the sustainability traits of family production systems (FPS) established by immigrants to Morelos in the last 20 years. <strong>Methodology</strong>. The sampling was 12.5% of the FPS, the difficulties of the languages and disposition of the informants were dissipated with ethnobiological techniques such as guided tours and semi-structured interviews, because they allowed to investigate the management of plants and animals, costs of labor work, use value and exchange value, the structure of the plants used, the number of eggs and laying cycle per year for the birds, and the destination of production, with this information an annual availability calendar of goods. The structure and ecological composition were obtained by sampling the total surface of 10 FPS. The attributes calculated were: species richness and abundances. The coverage of the plants, the house and the animal pens were located in Cartesian plans. With items from both approaches, the annual economic valuation of the management and of the production of each FPS was obtained, both integrated the environmental economic valuation. <strong>Results.</strong> Include eight management activities; the values of use of biocultural diversity were 11, the food with 47 species stands out. The composition is 96 plant species and 13 animals that provide goods for self-supply and sale throughout the year. Its economic valuation, including the family work that allows the conservation of FPS the reaches between one and 30 times the minimum salary. <strong>Implications</strong>. The social group studied comes from an área whit vegetation and a climate similar to the one that they immigrated to, which facilitates its biocultural reproduction in small lands, whose structure and composition of plants and animals is similar to that reported for communities originating from Morelos, both with sustainability indicators. <strong>Conclusion</strong>. The sustainability of the FPS is the result of social work aimed at the traditional management of biological diversity, which allows the sustained production of goods with use values for self-supply and exchange values that enter monetary resources, whose sum It shows the environmental economic efficiency, the environmental economic efficiency, the contribution to the survival and social reproduction of indigenous migrants.</p>

ЭФФЕКТИВНОСТЬ КОРПОРАТИВНЫХ ФИНАНСОВ: ФОРМИРОВАНИЕ УЧЁТНО-УПРАВЛЕНЧЕСКОГО ИНСТРУМЕНТАРИЯ

The article presents a system of indicators developed by the authors, which is offered to corporations to assess the efficiency of their financial relations by the accounting and management apparatus, which play a key role in business due to the greatest liquidity of monetary resources in the modern economic era. The tools of such a system are based on the study of controlled and uncontrolled conditions of corporate functioning. Controlled conditions include economic processes in their expanded understanding, uncontrolled conditions-microenvironment and macroenvironment of corporations, which require them to bear the corresponding monetary costs, compared with the result obtained from them (profit in relation to the commercial sector of the economy). the argument of this approach to the formation of the proposed tools consists in the diversification and multi-vector nature of corporate business processes, which entail a wide range of costs for the maximum attraction of financial benefits from each type of activity, while simultaneously ensuring parity of accounting and economic indicators (reducing to zero the level of imputed costs that generate lost profits in value terms). the use of the recommended author's approach by corporations will ensure that they optimize the result and costs (profit and expenses) and, accordingly, the effectiveness and cost (direct and indirect profitability or profitability) of their activities, which determine their financial efficiency.

Prediction of adverse drug reactions using drug convolutional neural networks.

Prediction of Adverse Drug Reactions (ADRs) has been an important aspect of Pharmacovigilance because of its impact in the pharma industry. The standard process of introduction of a new drug into a market involves a lot of clinical trials and tests. This is a tedious and time consuming process and also involves a lot of monetary resources. The faster approval of a drug helps the patients who are in need of the drug. The in silico prediction of Adverse Drug Reactions can help speed up the aforementioned process. The challenges involved are lack of negative data present and predicting ADR from just the chemical structure. Although many models are already available to predict ADR, most of the models use biological activities identifiers, chemical and physical properties in addition to chemical structures of the drugs. But for most of the new drugs to be tested, only chemical structures will be available. The performance of the existing models predicting ADR only using chemical structures is not efficient. Therefore, an efficient prediction of ADRs from just the chemical structure has been proposed in this paper. The proposed method involves a separate model for each ADR, making it a binary classification problem. This paper presents a novel CNN model called Drug Convolutional Neural Network (DCNN) to predict ADRs using chemical structures of the drugs. The performance is measured using the metrics such as Accuracy, Recall, Precision, Specificity, F1 score, AUROC and MCC. The results obtained by the proposed DCNN model outperform the competing models on the SIDER4.1 database in terms of all the metrics. A case study has been performed on a COVID-19 recommended drugs, where the proposed model predicted the ADRs that are well aligned with the observations made by medical professionals using conventional methods.

Exploring the impact of Corporate Social Responsibility on the Financial Performance of Rural and Community Banks in Ghana

The interest of Rural and Community Banks (RCBs) in CSR activities which include education and leadership development, Health, Community development are geared towards ensuring the wellbeing of community members. This means that CRS is key to the success of RCBs. Based on the above reasons the study attempts to examine the influence of CSR on the financial performance of selected Ghanaian Rural and Community Banks. RCBs sampled for this study were fifteen (15) from the Kumasi Metropolis in Ghana using annual reports for a six-year-period from 2012 to 2017. Regression analysis was employed to measure the effect of CSR, financial indicators, bank age, and size of the board of directors using the Data Envelope Technique on the performance of the RCBs. Findings showed that technical efficiency and productivity were low in some RCBs over the six-year-period. The results also showed that technical change, technological change, and Total Factor Productivity affected performance. However, the size of the board of directors was inversely related to the performance of RCBs. There is therefore the need for RCBs to improve input savings and also ensure an efficient allocation of monetary resources to corporate social responsibility activities as a way of enhancing their overall productivity. Not much has been written about the impact of CSR on the financial performance of RCBs in Africa. This study thus is among the first significant attempts to explore the impacts of CSR on the financial performance of RCBs in Africa.

Стан і перспективи розвитку податкової політики України

The article is concerned with analyzing the status of tax policy of Ukraine and determining the directions of its improvement in the conditions of dynamic changes of the modern world. The main approaches to defining the essence of the concept of «tax policy» are considered, and on the basis of this it is specified that tax policy is a set of economic, legal and organizational measures in the field of taxation that are used by the State authorities to establish tax conditions aimed at ensuring tax revenues and fees to centralized funds of the State’s monetary resources and achieving economic growth. The dynamics of revenues of the consolidated, the State, and the local budgets of Ukraine for 2018–2020 is considered in the context of tax and non-tax sources of formation and it is determined that the tax revenues have a decisive role, because they make up more than 80% of the revenue part of budgets of different levels. The key negative factors that determine the low competitive positions of the Ukrainian tax policy compared to the economically developed countries of the world are provided, the focus is placed on problematic issues in the country’s tax system. Tax policy provides for relevant institutions through which it is implemented and adapted to the conditions of reforms. The main purpose of the institutional mechanism is to balance the tax policy of the country. The article defines that among the institutions implementing tax policy in Ukraine, the Ministry of Finance of Ukraine and the State Tax Service of Ukraine with its territorial units ought to be distinguished. The directions and measures that should be taken to ensure the development and modernization of the tax policy of Ukraine are substantiated.

Инвестиционные имиджевые характеристики в факторном пространстве региона в контексте обеспечения экономической безопасности

Relevance. In the system of economic security, the problem of investment provision is one of the key ones, since the formation of the investment process in the region is largely determined by the peculiarity of the economic mechanism for regulating investment activity, the emerging trends in demand for financial, credit and monetary resources, the presence of business structures that contribute to the implementation of the objectives of regional investment policy. For the normal functioning of the economic security system of the region, material resources are necessary. However, in the conditions of fierce competition for development resources, it is important to search for other factors, namely non-material ones, such as image characteristics. In the conditions of objectively existing resource opportunities of the regions, it is the practice of forming a positive image that is considered as a necessary component of the system of strategic development in the competition for investment resources. The purpose of the study: to identify the image characteristics in the composition of the factor space of the region, formed by national ratings. Objectives: to determine the information and communication model of the process of forming the image of the region, to decompose the image characteristics in the factor space of the region in the system of ensuring economic security, to build profiles of investment risk and investment potential of the Kursk region. Methodology. General scientific methods were used in the study: theoretical and methodological analysis of sources, illustrative-graphic, abstract-logical. Results. It is established that the investment image characteristics in the factor space are the competitive advantages of the region and are considered as an intangible factor that allows stimulating the socio-economic development of the territory. Conclusions. The integrated assessment of territories implemented in ratings and indexes serves as a reference point for decision-making by target groups. Effective attraction of investment resources is considered as a necessary condition for the implementation of strategic initiatives, so the parameters involved in the formation of the investment image of the region should be linked and coordinated with the objectives, resources and deadlines for achieving the target indicators and indicators of state programs.

The Temporal Dimension of Shopping Behavior

Shopping is a major household activity that consumes time and other resources. This paper represents an attempt to construct a unified model of shopping activity by drawing on the households’ production approach. A formal treatment is presented that takes into account the explicit relationships between households’ temporal and monetary resources, stage of family life cycle, their subjective shopping preferences, and shopping behavior. Emerged propositions make the study of time use for shopping increasingly amenable.

Mann-Kendall test for Monotonic Trend Analysis of Driving Under Intoxicated (DUI) Arrests in the United States: 1995-2013

Drinking under the Influence (DUI) remains to be a public health issue as there has still been a significant number of traffic deaths and injuries due to DUI. Despite the laws enacted and the impacts of DUI highly publicized, the high percentage of people still perceiving DUI as a major personal safety threat furthers the need to review the status of DUIs in this country. There are various agencies in this country that has gathered DUI data in one way or the other. However, making sense of these available information for policy planning purposes on a comprehensive manner remains to be a challenge. It is to this purpose that this study endeavors to review the trends on DUI utilizing existing data gathered by various agencies. Specifically, the objective is to determine whether there has been a statistically significant decrease in the number of DUI arrests from 1995 to 2013. Data on Driving under the Influence (DUI) arrests were drawn from information provided to the Federal Bureau of Investigations’ (FBI) Uniform Crime Reporting Program (UCR) from 1995 to 2013. The FBI’s UCR Program is a nationwide, cooperative statistical effort of more than 16,000 in 1995 and in 2013, 18,415 city, university and college, county, state, tribal, and federal law enforcement agencies voluntarily reporting data on crimes brought to their attention (Federal Bureau of Investigation, Uniform Crime Reporting Program (UCR), 1995). From 1995 to 2013, the average number of individuals arrested for DUI accounted for 10 percent (14,107,840) of the total arrests in the US. Results revealed during this period; the number of DUI arrests has decreased by 9 percent with an average yearly rate change of 1 percent. The highest increase of the DUI arrests during this period was observed in 1999 with 8 percent, while the highest decrease was observed in 2011 with 14 percent. The year that had the highest number of DUI arrests was in 1999 while the lowest was in 2013. The analysis also revealed that there was a decrease in the total number of DUI arrests from 1995 to 2013 as pointed out by the negative value of the computed Z (Z (S > 0) = -1.77, p = .076). However, there was no statistically significant trend as the normalized test statistic (Z) was less than the critical value (Zα/2 = 1.96) at the level of significance (0.05). The paper concludes that in order to gauge the effectiveness of prevention measures, there is a need to regularly monitor trends in alcohol-impaired driving. There are several approaches adopted by previous studies to examine these trends, which includes onsite surveys of drivers, examination of crash reports and driver’s records. However, developing an approach that utilizes existing sources of data would be the most efficient and effective in terms of time and monetary resources.

STUDY OF PSO AND MVO OPTIMIZATION TECHNIQUES FOR TEST EFFORT ESTIMATION

It has been suggested that software engineering is a discipline that offers standardised methods for the creation, operation, and maintenance of software. The expenditure of both monetary resources and the man-hours contributed by software Engineers in positions of greater significance are necessary in order to ensure the production of high-quality software. In the software business, determining what percentage of resources are needed during the testing phase may be a key challenge throughout the time of project scheduling. It has been discovered that during the testing phase, around 45 percent of the available resources are needed to be assigned. It is difficult to provide an accurate prediction of the quantity of work that will be required during the testing phase. Finding a mechanism that is able to produce the needed amount of effort throughout the testing phase is the primary focus of the research being done. In order to accomplish effort estimate in an efficient way and with more precision, research is now giving the optimum effort required with the assistance of PSO integrated MVO technique.

Analysis and ways of reducing electricity losses in the electric power systems of industrial enterprises

As a result of the analysis, ways to reduce electricity losses in the system of its production, distribution, transmission and consumption in industrial enterprises have been identified. The problem of recompense of jet capacity always occupied the important Place in the general complex problems of increasing transfer efficiency, distribution and consumption of electric energy. The correct decision such problems appreciably predetermines economy monetary and material resources, electrical supply improvement of quality. The main recompense problems of jet capacity should be considered with the account of modern views and taking into account new technical decisions in this area. The analysis of electricity losses in the Republic and increasing their energy efficiency while optimizing the consumption of reactive power is made. Recommendations have been developed to reduce losses on the line and in-plant losses of electricity.

EXPERIENCE OF FOREIGN COUNTRIES IN PUBLIC FINANCIAL CONTROL IN TERMS OF DECENTRALIZATION

The state control in financial management is one of the most effective tools that ensures the public financial resources management effectiveness. In other words, it is the activity of public authorities and management at all levels, established by law to identify, supress and prevent: abuses and mistakes in the state monetary and material resources management; violations of financial and economic legislation; flaws in the organization of financial and economic management systems of state organizations and their associations, organizations with state participation or mainly related to the activities of the state; threats to economic (including financial) security of the state. The article analyzes the conditions and models of state and municipal financial control in leading developed countries. Moreover, the systems of organization of financial management in developed countries were considered. The ways to apply foreign experience in Ukraine regarding the reforms in state and municipal financial control systems were studied.

НЕБАНКІВСЬКА ФІНАНСОВА УСТАНОВА УКРАЇНИ ЯК СУБ’ЄКТ ГРОШОВО-КРЕДИТНИХ ВІДНОСИН

The article emphasizes the unprecedented growth of the role and importance of monetary relations in the formation of the market component of society, by supplementing it – the financial market and financial services markets, non-bank financial institutions professionally engaged in large-scale financial transactions. In this regard, monetary relations in their interaction with legal norms give rise to financial legal relations, which simplifies and disciplines the understanding and perception of monetary relations as an object of financial and legal regulation. It is stated that the regulatory impact on monetary relations in the activities of non-bank financial latter in market relations goes beyond public finance, expanding due to corporate and private finance, their market component, and the volume of private and commercial monetary resources in such conditions are one of the parties to the financial and credit relations. The environment for the implementation of modern monetary policy is formed by many factors, which together create extremely difficult conditions and reduce the effectiveness of monetary policy in achieving its goals. However, the most significant is the spread of the global financial crisis, to overcome which Ukraine needs to improve the legal framework for monetary regulation and apply market mechanisms to regulate the credit system. From a legal point of view, it is important when considering monetary relations (especially the forms of their expression) to understand the substantial nature of the financial mechanism as a whole. It is not the institutions of the financial system such as commercial banks, insurance companies, pension funds, investment funds or other institutions that generate credit as such, but, on the contrary, the existence of monetary relations generates the relevant institutions. And this is not just a scholastic play on words or manipulation of scientific concepts, but a legal fact. Thus, despite the rather intensive formation, the non-banking financial sector has not yet become the main and convenient mechanism for providing the real sector of the economy with the necessary financial resources. They are going through the initial period of their formation, their development remains little dynamic, sometimes even chaotic, which is why it is important to further study their legal nature, activities, functions they perform in the economy of the state and so on. In order to minimize the risks that may result from the lack of stability, transparency and competitiveness of the non-banking financial sector, it is necessary to strengthen the institutional and financial capacity of bodies regulating the financial services market and create an effective system for preventing crimes committed by non-banking financial institutions. Public policy in the non-banking financial sector should be aimed at: creating a system of risk identification, monitoring and ongoing analysis of the financial services market in order to ensure opportunities to take precautions to ensure financial security; strengthening transparency and openness in the activities of financial institutions and the body that carries out state regulation and supervision of such institutions; increasing the solvency and financial stability of non-bank financial institutions; ensuring proper protection of consumers of non-banking financial services; preventing the use of non-bank financial institutions for unproductive withdrawal of capital abroad.

The Effect of School Voucher Spending on Initial Earnings

We quantify the effect of school voucher spending on initial earnings. We use administrative data on the monetary resources received by schools from a targeted voucher program implemented in Chile. We merge this dataset with education and labor market administrative records for the universe of students enrolled in the Chilean education system. We find that an increase of US$100 in the yearly expenditure of voucher resources per student raises initial earnings by 2.3%. However, we find that the positive effect of voucher spending only holds for private voucher schools that operate in local education markets with low enrollment concentration.

Efficiency of corporate finance: formation of accounting and management tools

The commercial sector of the economy is the guarantor of the stability of the state functioning, since the economic subjects employed in it are able to combine personal (entrepreneurial) interests with the interests of the population, thanks to their economic potential formed at the expense of business processes aimed at profit (the main source of financing measures to meet human needs for the existing benefits). The purpose of the study - the formation of accounting and management tools that allow corporations to conduct a comprehensive analysis of the effectiveness of financial relationships, taking into account all the conditions of activity inherent in big business. In the course of the study the calculative-constructive, deductive and inductive methods were used, which allow to interconnect dialectically resultant and factor efficiency indicators, in our case, in the sphere of corporate finance, through multiple-additive correlation of efficiency and cost of financial relations in big business. The article presents the system of indicators developed by the authors, offered to corporations for assessment by the accounting and management apparatus of efficiency of their financial relations, which play the key role in business due to the greatest liquidity of monetary resources. The toolkit of such a system is built on the study of controlled and uncontrolled conditions of corporations' functioning. The use by corporations of the recommended author's approach will provide them with the optimization of the result and costs (profit and expenses) and, accordingly, the effectiveness and cost effectiveness (direct and indirect profitability or profitability) of activities, by which their financial efficiency is determined.

ТЕОРЕТИЧНІ ОСНОВИ ОРГАНІЗАЦІЇ БУХГАЛТЕРСЬКОГО ОБЛІКУ НА ПІДПРИЄМСТВІ

The article discusses the organization of accounting at the enterprise. Accounting as the main source of information in the economic environment of the enterprise is investigated. Accounting is considered as a process of detection, measurement, registration, accumulation, generalization, storage and transfer of information about the activities of the enterprise to external and internal users for decision-making. The main methods of organization of accounting with the help of which ensure the reflection of the economic activity of the enterprise in accounting are highlighted. The main tasks of the accounting organization are defined, as well as the subject and objects of accounting are highlighted. The relevance of the study is due to the fact that accounting occupies one of the leading places in the enterprise management system. Accounting is an information model of the enterprise system that ensures the identification, processing, generalization and transmission of information about objects, phenomena and processes associated with its activities, so the accounting system should be developed only on the basis of taking into account changes taking place in the socio-economic environment. Accounting is the basis of information support of enterprise management. It covers the system of registration and summarizing of financial and economic operations of the enterprise in primary documents and registers with further analysis, verification and reporting on the results of these operations. Accounting information has a wide range of internal and external in relation to the enterprise of users. The role and objectives of accounting are determined both from the point of view of the state and the enterprise itself. To achieve the goal, the company should always need up-to-date information on the material and monetary resources of the enterprise, personnel support, as well as their movement in the production and sale of products. Accounting data is used to obtain this information. The state uses information obtained from the accounting of the enterprise to control the payment of taxes, as well as to make management decisions at a certain level.

Development of an Industry 4.0 method and knowledge platform for strategic technology implementation

The subject of "Industry 4.0" is characterised by scepticism and profound discussions. Despite the existing reticence, the economy is currently facing a wide range of challenges, which can be attributed to fundamental technological and social change. Due to lower monetary resources and a lack of know-how, small and medium-sized enterprises (SMEs) in particular are at a disadvantage compared with large corporations when it comes to meeting these challenges. Research in the field of Industry 4.0 has therefore not only been concerned with the development of innovative technologies but also with the development of methodical tools in recent years. This publication presents a methodical solution concept in the form of an Industry 4.0 method and knowledge platform, which is intended to support SMEs in the implementation of Industry 4.0 technologies. The focus is on enabling self-organised application and on taking up as well as continuing existing research aspects.

КОНЦЕПТУАЛЬНІ ЗАСАДИ ІНВЕСТИЦІЙ ТА ЇХНІ ОСОБЛИВОСТІ НА РИНКАХ КАПІТАЛУ

Further development and intensification of investment processes in the capital markets are important factors for the reset and intensive economic growth of Ukraine. Any reform measures implemented in Ukraine require substantial investment resources. The basic definition from which the study of the investment process begins is the concept of investment. Despite the significance of scientific achievements in this area, there is a certain level of fragmentation in approaches to the essence of investment in capital markets, divergence of views on the further development of these markets. The purpose of the article is to deepen the conceptual foundations of investments in capital markets as a key tool for their further development in today's conditions.Investments are defined as the investment (placement) of monetary resources, property and intellectual values in various types of economic activities or financial instruments with a certain level of risk, the ultimate goal of which is to generate profit (income) or preserve the real value of financial assets, which may ultimately lead to economic, social or environmental effects. The financial market consists of credit, money and equity markets. At the same time, the securities market is only a part of them. Together with the derivatives market and the money market, they constitute capital markets. This made it possible to define investments in capital markets as a process of investing (placing) money in financial instruments with a certain level of risk, the ultimate goal of which is to generate income (profit) and / or increase the real valueof financial assets, formed under the influence of such parameters as reliability, liquidity and term of such investment (placement).The importance of the proposed study is due to the need to determine the theoretical and methodological foundations of investments in general and their specifics in the capital markets in particular, their use as a potential factor in strengthening the competitive position of the Ukrainian financial sector in the international economic space