Professional Union Research Articles

ВПЛИВ МІЖНАРОДНИХ АСОЦІАЦІЙ ТА ПРОФЕСІЙНИХ СПІЛОК З ОРГАНІЗАЦІЇ ДІЛОВОГО ТУРИЗМУ НА РОЗВИТОК ТУРИСТИЧНОЇ ГАЛУЗІ

The influence of international associations and professional unions on the development of the tourism industry is a key aspect in its modern dynamics. Business tourism, or corporate tourism, is an important component of the tourism industry, which plays a significant role in the global economy and society. International associations and professional unions create a foundation for cooperation and coordination in this field, contributing to the creation of standards, the development of innovations and the improvement of the quality of services. It is noted that one of the key organizations influencing business tourism is the World Tourism Organization (UNWTO), which is the main global body promoting the development and regulation of the tourism industry. It has been studied that the influence of international associations and professional unions on business tourism consists in increasing the competitiveness and efficiency of the industry. They contribute to the development of infrastructure, the creation of new tourism products, the introduction of innovations and ensure the balanced development of the industry in different regions of the world. In addition, they influence the formation and implementation of tourism policies, which contributes to the sustainable development of the sector. It is substantiated that international associations and trade unions play an indispensable role in the development of the tourism industry, in particular in the field of business tourism. Their influence is manifested in the creation of standards, regulation, development of innovations, improvement of the quality of services and support of sustainable growth of the tourism industry. They contribute to the creation of an enabling environment for businesses operating in the industry and help them adapt to changes in the global tourism environment. It was highlighted that international associations and trade unions are actively cooperating with government bodies and other interested parties to resolve significant issues related to business tourism. They can influence the formation and implementation of tourism policies, which contributes to the sustainable growth of the sector and provides a favorable climate for business.

Building through the flames: Polish-Jewish architects and their networks, 1937–1945

Before 1939, Jewish architects were active members of their profession, participating in domestic and international architectural networks and contributing to the built environment of Polish cities. From the mid-1930s, however, intensifying antisemitism and far-right political forces pressured architectural networks to exclude Jews from professional unions. The start of the Second World War and the German occupation in 1939 strained professional architectural networks but led to the formation of underground workshops, cooperatives, and other groups, whose connections extended from Warsaw through the camps and ghettos of occupied Poland. This article presents the history of Jewish-Polish architects from 1937 to 1945. Demonstrating how architectural networks reacted to changing conditions of war, occupation, and genocide, it emphasizes architectural networks as sites of political engagement, ranging from prewar antisemitic attacks on Jews and their removal from the Society of Polish Architects (SARP) to underground architectural networks that hid Jews and allowed them to work. Although the fate of Jewish architects depended largely on their relationships with their professional networks, they also actively decided how to utilize those networks to resist the Nazis and to ensure their survival. This research shows that interpersonal relationships and wartime networks were consequential in determining the wartime fates of Jewish architects and also shaped the profession’s post-war structure.

To the definition of the concept of «public formation»

The article is devoted to the legal nature of public formation and the problem of determining the appropriate definition. The essence of public formation as an independent institution of public society is analyzed. A comparison and comparison of the concepts «participant in civil relations» and «public formation» was carried out. The definition of public formation and types of public formations given in the sectoral regulatory legal act: the Law of Ukraine «On State Registration of Legal Entities, Individual Entrepreneurs and Public Formations» – political parties, public associations, professional unions and their associations – is characterized, creative unions, permanent arbitration courts, employers’ organizations and their associations, separate divisions of foreign non-governmental organizations, representative offices, branches of foreign charitable organizations. A conclusion was drawn on the division of public formations into those that have the status of a legal entity, and public formations that do not have the status of a legal entity. It is noted that there are such terms synonymous by their legal nature in the field of accounting of public entities as «state registration», «legalization» and «accreditation». The information on the types of public formations that must be entered into the Unified register of public formations – an electronic database containing information on the relevant legalization (registration) – has been analyzed. Attention is focused on the fact that we are talking about political parties; NGOs; trade unions, trade union organizations; employers’ organizations, associations of employers’ organizations; all-Ukrainian, local associations of credit unions; charitable organizations: all-Ukrainian, international, local charitable organizations, branches, branches, representative offices of all-Ukrainian, international charitable organizations; creative unions; Chambers of Commerce and Industry: Chamber of Commerce and Industry of Ukraine, Chamber of Commerce and Industry of the Autonomous Republic of Crimea, regional Chambers of Commerce and Industry; permanent arbitration courts; associations of local self-government bodies. Since the current national legislation does not contain a definition of public formation, based on the results of the research, such a definition of public formation is proposed as an organization that is created and functions in order to satisfy various public rights and interests.

The Associations among Destructive Leadership, Job Demands and Resources, and Burnout among Nurses: A Cross-Sectional Survey Study

Background. Nurses demonstrate high burnout prevalence. Moreover, destructive leadership, as well as job demands and resources, are associated with burnout. However, these associations, particularly in the context of nursing, warrant further investigation. Objective. To explore the associations of destructive leadership, as well as job demands and resources, with burnout in registered nurses. Design. A cross-sectional survey. Participants. 2115 registered nurses in Finland. Methods. The self-administered questionnaire survey was distributed nationwide to 106,000 members of the Finnish trade union for health and social care professionals via an online newsletter in February 2023. Nurses’ burnout was measured with the Burnout Assessment Tool (BAT). The data were analysed through descriptive statistics and linear regression analysis. Results. Destructive leadership and job demands were positively associated with burnout (β = 0.39 and 0.32, respectively; both p<0.001), whereas job resources and burnout were negatively associated (β = −0.41, p<0.001). The associations of destructive leadership and job demands with burnout became less positive when job resources were added to the regression model (β = 0.21 and 0.14, respectively; both p<0.001). Conclusions. Job resources led to the greatest reduction in burnout among registered nurses. Moreover, job resources reduced burnout by diminishing the negative effects of destructive leadership and job demands. Providing a sufficient amount of job resources might reduce burnout and diminish the negative effects of destructive leadership and job demands among nurses. These relationships warrant examination in other cultural settings.

دور النقابات العمالية في حماية حق العمل بالقطاع النفطي

The trade union right is one of the most important social and civil rights that the most constitutions seek to guarantee. Trade and professional unions have played a key role in protecting workers' rights by defending the rights and interests of workers who belonging to them, and trade unions have played an important role in providing a link between public authorities or administration on the one hand, and workers on the other, and trade unions' public position has been strengthened through its objectives that sought to achieve in promoting adequate guarantees for workers to exercise and enjoy their rights. It is not secret that oil unions have played an important role in protecting oil workers by attempting to communicate workers' voices in petroleum license round contracts and obtaining their rights from foreign companies working for them, as well as the oil and gas workers who work in the private sector. However, a lack of organization and coordination among them in efforts to protect oil workers has resulted in a clear weakness and fragmentation in the work of trade unions, and thus led to loss.

Irregular migrants and work in Belgium: a case study

Abstract Although not allowed to work legally in Belgium, irregular migrants benefit from a range of rights, including a minimum wage, a limit on the number of hours they can work per week and access to health care. Alongside “traditional” sectors of irregular work (building, domestic staff, hotel and catering, cleaning), there are a growing number of irregular migrants employed as bicycle delivery riders. In order to benefit from access to healthcare, migrants must undergo a social investigation by the public authorities: this investigation assesses, among other things, whether the person has an income. This is a paradox: the migrant is entitled to the minimum wage but having an income may prevent him or her from receiving care as an irregular resident. During this presentation, we will explore the current situation facing irregular migrants in Belgium and the role of professional unions and health care professionals.

SADTU and the Struggle for Professional Unionism, edited by Michael Cross, Logan Govender and Ahmed Essop

University of KwaZulu-Natal Press. 2023. pp. 249. ISBN: 9781869145224 / 1869145224

Nurses and Physicians’ Perceptions Regarding the Role of Oncology Clinical Nurse Specialists in an Exploratory Qualitative Study

The purpose of the study was to examine the attitudes of nursing and medical teams about the role of oncology clinical nurse specialists in the healthcare system in Israel, where, unlike many countries in the world, such a role has not yet been developed or professionally defined. We conducted 24 interviews with physicians and nurses between August and October 2021. The interviews were transcribed and analyzed using a thematic analysis method. The Consolidated Criteria for Reporting Qualitative Research checklist was used to report the study. Five main themes emerged from the interviews: (1) contribution to the healthcare system, (2) contribution to the patient, (3) drawing professional boundaries, (4) additional responsibilities and authority for oncology clinical nurse specialists, and (5) the field’s readiness for a new position of oncology clinical nurse specialists. The findings provide evidence about the need to develop the role of clinical nurse specialists in the oncology field due to its potential benefits for nurses, physicians, patients, family members, and the healthcare system. At the same time, an in-depth exploration of the boundaries of the role and its implementation, in full cooperation with the oncologists and relevant professional unions, is needed to prevent unnecessary conflicts in the oncology field. Professional development training programs in nursing must create a platform for open dialogue between key stakeholders, nurses, and physicians, in order to help all involved parties, place the benefits to the patients above any personal or status considerations.

Towards ‘Racialising’ the Union Agenda on the Front Lines of Healthcare Professions

A persistent problem in trade unions is the discrepancy/tension that exists between their progressive national equality-seeking agenda and the translation of equality principles into workplace activism and their application to members’ everyday working lives. Building on the notion of ‘feminising’ the union agenda, this article explores professional unions’ efforts towards ‘racialising’ the agenda, which is a neglected equality focus in extant literature. The study is located within nursing and midwifery in NHS workplaces where the existence of racism has long been recognised by all employment relations actors. It investigates how the national union anti-racism project is implemented by workplace union representatives. While it reveals recognition of the existence of workplace racism among union representatives, a degree of denial and discomfort also exists. This, combined with the absence of the empowering union strategies that might be expected, hinders the delivery of a racially inclusive union agenda on the front lines of healthcare.

Liberating Hollywood: Women Directors & the Feminist Reform of 1970 as American Cinema by Maya Montañez Smuckler

Reviewed by: Liberating Hollywood: Women Directors & the Feminist Reform of 1970 as American Cinema by Maya Montañez Smuckler Alicia Kozma Maya Montañez Smuckler, Liberating Hollywood: Women Directors & the Feminist Reform of 1970 as American Cinema. New Brunswick, NJ: Rutgers University Press, 2019. In 2015, Hollywood studios made headlines as the as the Equal Employment Opportunity Commission (EEOC) accepted a request made by the American Civil Liberties Union (ACLU) of Southern California to investigate systemic discrimination in the hiring of women film directors. While mainstream media reported the inquiry as a potential watershed moment for gendered labor equality in the industry, little was made of the fact that the EEOC had been down this road with Hollywood before. Thankfully, Maya Montañez Smuckler's Liberating Hollywood: Women Directors & the Feminist Reform of 1970as American Cinema painstakingly narrates the lesser-known history of the intersection between employment oversight, Hollywood guilds, studios, and the fight for women's equal participation in filmmaking. Combining oral history, interviews, and in-depth archival research focused on internal guild publications, press coverage, legal records, and trades, Montañez Smuckler reconstructs the advocacy efforts of three professional unions—the Directors Guild of American (DGA), the Screen Actors Guild of America (SAG) and the Writers Guild of American (WGA)—from the late 1960s to the early 1980s, as the rise of "Women's Committees" within each union fought in various ways against the hiring discrimination of women film workers. These efforts intersected with the federal efforts to diversify the Hollywood labor pool, beginning with a late 1960s EEOC hearing on job discrimination and ending with a devastating mid-1980s ruling that stymied legal recourse for discriminated workers. Intertwined with this history, Liberating Women recounts the rise of women filmmakers in Hollywood during this time of heady time of social, cultural, and political change. The book's prologue traces the impact of the New American Cinema movement of the 1950s and 1960s in New York City as a critical creative space for the women directors like Shirley Clarke and Juleen Compton, precursors to the women who would spur on more than a decade of creativity and advocacy in Hollywood. Chapter 1 notes the first attempts of feminist reform as the second wave feminist movement bisected the growing number of women directors vocal about their lack of opportunities in Hollywood. The EEOC makes its first foray into Hollywood in 1969, requiring the industry set measurable benchmarks for hiring minority workers; women film workers were not included in this plan because the EEOC did not consider them a large enough pool of workers to merit protections. In what would become a recurring standard, the EEOC left it up to the studios to enforce hiring benchmarks and protections in good faith. jThey did not live up to their requirements, and with the exclusion of women workers from agreement, it was left to guild women to demand their own seats at the table. Chapters 2 and 3 integrate institutional efforts at gendered labor equality while focusing on the individual women working within and without the Hollywood system as writers, producers, and directors. For many of these women, Liberating Hollywood is the first substantial academic treatment of their work. While Montañez Smuckler does not claim that these women worked in communication with one another, they do represent a cadre of film laborers fighting to produce work in a system that was openly hostile to their inclusion. Many of these women may have [End Page 67] not been professional colleagues, but they exist in camaraderie with one another. While both chapters provided professional biographies and overarching critical filmic and industrial analysis, Chapter 2 chronicles women directors through their "cultures of production" (77) and Chapter 3 through the rise of the "new women's film" (159). Chapter 2, then, traces the studio, art house, and/or exploitation work of Elaine May, Barbara Loden, Karen Arthur, Joan Micklin Silver, Penny Allen, Stephanie Rothman, Beverly and Fred Sebastian, and Barbara Peeters. Chapter 3 includes Joan Darling, Jane Wagner, Joan Tewkesbury, Joan Rivers, and Claudia Weill. While these two chapters primarily concentrate on individual filmmakers, Liberating Hollywood does not lose the thread of its larger spotlight on...

Social Capital and Vaccination: A Case Study of Measles Vaccination Among Nine–Months–Old Children in Ethiopia

A couple of studies in Ethiopia have explored the impacts of social capital on measles vaccinations. However, the basic relationship between social capital and measles vaccination remains unexplained. The purpose of this study was to investigate the influences of caregivers’ structural social capital on measles vaccinations among nine-month-old infants in Ethiopia. The 2011 first round worldwide Young Lives Survey dataset for Ethiopia was utilized, and the situation of 1652 children living with a mother/father was analyzed through the clustered sample and logistic regression. Results show that caregivers’ social interaction and membership (professional union, political, religious and funeral/credit groups), social support (from political pioneers, government officials, charitable NGOs, family/relatives, and friends), and collective activities (which they join along with other family units, and talk to local authorities) were significantly positively associated with measles vaccination at a 0.05 significance level after adjusting for covariates. Any future attempts to advance measles vaccination status in Ethiopia without understanding caregivers’ social group enrolment, social support, and collective activity are likely to be unsuccessful.

Introduction of medical assistants in France: an innovative approach to healthcare access?

Abstract Epidemic transition, sustained costs and health workforce shortage challenges have led numerous countries to strengthen primary care (PC) and implement new models of care. Faced with declining numbers of general practitioners (GPs), France has introduced medical assistants (MAs) in 2019 to guarantee access to care and maintain workforces in deprived areas. Trained to perform administrative and clinical tasks delegated by a physician, MAs are expected to optimize medical time and improve working conditions in practices. How does French model of MAs impact quality and productivity in GPs’ practices and articulate with other policies? We conducted a qualitative case study in 6 pilot practices to explore the effects of MAs’ work (interviews with 12 GPs, 6 MAs, collection of tasks performed by 6 MAs), complemented with views from public policy makers and health professional unions (9 interviews). MA was defined as a function centered on physicians’ needs, accessible both to administrative staff and nursing professions. MAs with a clinical profile performed a wider range of tasks, were more prone to perform clinical tasks and build developed interactions with patients, and seemed better fitted for chronic disease care management. Recruitment of MAs by physicians is supported with grants that decrease yearly while practice productivity is expected to rise. In general, a gain of efficiency in daily workload enabled GPs to slightly increase their productivity. However, for most GPs, it primarily helped them to maintain high workload without burning out. Although MAs with clinical background seem better suited for patients’ needs, recent figures have shown that more than half of MAs employed are former secretaries. If in-person secretaries could be endorsed with further administrative duties, MAs could hold a more clinical role in PC teams including physicians and allied health professionals. Other aspects than productivity must be taken into account in a support policy. Key messages • Regardless of productivity objectives to attain, hiring MAs can relieve physicians’ workload and stress, preventing them from burning out and guarantee access to care in deprived areas. • MA’s clinical profile could have a stronger impact on public health issues such as chronic disease care management.

The Effect of Covid-19 Pandemic on Teachers' Outdoor Learning

"The Effect of Covid-19 Pandemic on Teachers Outdoor Learning" is quantitative research that studies how the teachers of Dhading are exploring their alternatives to continue to learn. The objectives of this research are to explore how teachers are continuing their learning during the long lockdown period when they are formally detached from face-to-face teaching and learning and what alternatives of schooling for the children the teachers are exploring during the lockdown. This research follows the online survey design with a positivist worldview of the facts. This research follows a simple random sampling method for choosing the population who are the teachers teaching in Dhading. This research employed close-ended questions asked online and the data are analyzed by using SPSS. The researcher found that theCOVID-19 and the lockdown, despite its direct effect on regular teaching and learning, has not fully deteriorated the teachers' learning but they have made innovations in learning methods and their horizons. This study also proves that the teachers have got more benefits from their colleagues and professional unions, and they have got a good opportunity of learning information communication technology (ICT), new pedagogy, and the contents of their subject matters. This research suggests that the online prospect is the best one for students and teachers to get access over the big horizon of teaching and learning. Teachers have understood it as an opportunity for innovation. It is concluded that the COVID-19 lockdown though appeared to halt their teaching and learning routine, has not made a blockade on their learning.

Belarusians in camps for displaced persons in West Germany in 1945–1952

The article is devoted to the life of Belarusians in camps for displaced persons in West Germany, mainly in the British and American occupation zones. The period of “waiting” for further fate and departure to new countries and continents was characterized by another impetus for the Belarusians which, not surprisingly turned out to be a nation-building one. In Belarusian camps, perhaps even following the example of other national camps, there was schooling in the national language, active social and political life, and even religion. It was several years of Belarusians living in camps for displaced persons that became another stage in the existence of the Belarusian Autocephalous Church, which continues to exist in Belarusian diasporas around the world to this day. Printing numerous periodicals and public-political polemics in their columns, an active scouting movement, holding theatrical productions and secular events, creating professional unions - this is evidence that Belarusians held on to their identity, developed social ties that were active in new places throughout their lives. The camps were financial taken care of and control by the United Nations Relief and Rehabilitation Administrations (UNRRA). From 1 July 1947, the International Refugees Organization (IRO) but several years without ideological oppression and the imposition of someone else’s identity made it clear that Belarusians were able to independently expand their own cultural space.

New public management reforms and industrial relations in the Italian education system. A cultural political economy approach

ABSTRACT This article focuses on the relation between new public management (NPM) reforms and changing patterns of industrial relations (IRs) and social dialogue in the Italian education system. Drawing on data from the research project ‘Social dialogue and industrial relations in education: The challenges of multi-level governance and privatisation in Europe’ (IR-EDUREFORM), it uses cultural political economy to explore the effects of autonomy, evaluation, and management as policy technologies on teacher unions’ collective bargaining, workplace representation and industrial action. Through the Italian case, the study analyses how NPM reforms operated three distinctive transformations: decentralisation of bargaining to school level, juridification and individualisation of industrial action and a shift from collective to professional unions. Beyond critically exploring the implications of NPM reforms and the processes of decollectivation and individualisation of IRs and social dialogue in education, the study also highlights some potential for the emergence of novel sites for collective representation.

التنظيم القانوني للحق في العمل النقابي في العراق

Human rights and fundamental freedoms have been recognized for all individuals through divine religions, stipulated international agreements and rules, with the efforts of international and regional international organizations to establish these rights for all individuals. As well as the direction of national legislation that has had a major role in ensuring these rights, especially after regarding the progress of countries a measure of their respect for human rights. One of these rights is the right to union action. After the increasing importance of the role of civil society institutions, including unions, in public life, this right has become an important requirement for unions to defend the rights of their members and represent the professions and interests of the working class, as it is a link between individuals and public authorities, especially after the political changes that most countries have witnessed. With regard to the topic of the research “the legal regulation of the right to union work in Iraq,” this study was divided into three sections. The first section included a statement of the concept of union and union work. The study dealt with the definition of union and union work and types of unions and the difference between them, while the second topic included the objective provisions. The procedures necessary for the establishment of trade unions, membership in them, and cases of their termination were referred to the conditions, objectivity and formality of establishing unions and the conditions related to the persons wishing to establish them. The study reached a set of results, including that the Iraqi legislator has guaranteed the right of individuals to establish unions and join them under the constitution (Article 22 / Third). Each union has its own law that establishes and organizes its business and management, the method of electing its board of directors and its financial resources. The study also concluded that professional unions are considered as persons of public law, while labor unions are considered persons of private law.

‘Walking a fine line’: Union perspectives on partnership in nursing and midwifery workplaces

Drawing on qualitative research in the main UK unions for nurses/midwives, this article explores union reps’ views of the functioning of workplace partnership in two feminized professions working in the English National Health Service (NHS). Through the investigation of two professional unions, which despite their vitality remain under-researched, the study offers an investigation of the interactions between formal and informal partnership arrangements at the workplace level, the ways in which they intersect with the professional nature of the union context, and the deterioration of working conditions. In doing so, this article contributes to reflections on the prospects of workplace partnership for professional trade unions.

Essays of Trade Union History of the First Economic (Commercial) Education Institution in Russia

The article shows the process of founding and developing trade union functions at education institutions. On the ground of factual material the role and importance of the Russian Plekhanov University of Economics were studied in different periods of interaction between workers of people’s education and society and state in order to ensure their defense in sphere of labour. Today the Professional Union of Workers of People’s Education and Science of the Russian Federation keeps upholding social and labour rights and professional interests of teachers, pre-school nurses, lecturers and other workers of education. The principle goal of developing contractual regulation in social and labour relations is to improve its quality and efficiency for workers of education. The trade union has joined both Russian and international union movement. When we reveal history of the trade union, it can help union bodies and activists comprehend both the past and the present significance of the trade union movement in education.

PROTECTION BY THE TRADE UNION OF MEDICAL WORKERS AT THE STAGES OF PRELIMINARY INVESTIGATION AND JUDICIAL REVIEW

An analysis of legislation affecting the possibility of trade union participation in the protection of the rights of medical workers who have been prosecuted for iatrogenic crimes has been carried out. Statistics of complaints against medical workers are given, where the Udmurt Republic was among the five leaders, which determines an increased interest in the protection of medical workers. The procedural procedure for the protection of medical personnel is not determined taking into account the peculiarities of the procedural procedure. A similar situation is observed for subjects involved in the protection of a medical worker. The article draws attention in detail to the peculiarities of the union's protection of medical workers at the stages of pre-investigation, preliminary investigation and consideration of the case in the court of first instance. A conclusion is drawn on the need to develop and consolidate institutional and legal mechanisms and develop appropriate procedures. Examples of the participation of the professional union in the protection of the rights of medical workers are given on the example of two high-profile criminal cases for the Udmurt Republic. It is proposed to supplement article 76 of the Federal Law "On the Basics of Health Protection of Citizens of the Russian Federation" dated 21.11.2011 No. 323-FZ (ed. 02.07.2021). The materials of this article are both practical and more theoretical in nature, based on its doctrinal nature and the results of its research will help to build a system of protection for medical workers at the stages of pre-investigation, preliminary investigation and consideration of the case in court.

ПРО ДЕЯКІ ПИТАННЯ ОЦІНКИ ФІНАНСОВОГО СТАНУ ПІДПРИЄМСТВА

The purpose of the article is to critically analyze the essence of the financial condition of the enterprise, with further study of key analytical indicators that are used or can be used to assess the financial condition of the enterprise. Firstly, the very subject of study of financial science is emphasized, since it is the finances of an enterprise that can act as a generalized indicator of the success of the entrepreneurial activity. Secondly, attention is drawn to the essence of "profit" as a key indicator that determines the effectiveness of a particular enterprise, in particular, the content of this indicator is analyzed from the point of view of the legislator. The thesis is that most of the indicators used in the financial analysis are in no way innate, only there is a consensus opinion of experts on their general content and feasibility of use. Further attention is paid to the feasibility of using indicators such as net income, gross profit, operating income, etc. Also, the article states that synthetic indicators are also used in addition to analytical indicators of financial analysis. The thesis is formulated that in general the list of synthetic indicators of analysis is not exhaustive and depending on the problems and depth of analysis, each researcher can create their own indicators, which can be unique for a particular enterprise, and more commonly used in the future. Legislatively established that enterprises of any organizational and legal form are fully responsible for their obligations to creditors, budget, public control bodies (professional unions), etc., and therefore the responsibility for their own financial condition is also borne by the enterprises themselves, at least within the statutory property. This provision allows the fact that in addition to several innormated indicators of analysis as income or income, other indicators of analysis should be used, and not only are generally accepted in domestic practice. In particular, given the growing share of foreign funding for Ukrainian enterprises, additional attention should be paid to financial analysis indicators such as EBITDA, EBIT, OIBDA, and others.