Sphere Of Economic Activity Research Articles

«ЗЕЛЕНЫЕ» ЦИФРОВЫЕ ФИНАНСЫ, КАК ФАКТОР ОБЕСПЕЧЕНИЯ УСТОЙЧИВОГО РАЗВИТИЯ ЭКОНОМИКИ РЕСПУБЛИКИ ТАДЖИКИСТАН

Limited economic resources, global warming, a rapidly growing population, and significant changes in the global economy lead to the need to reorient countries' economic policies towards achieving the Sustainable Development Goals set by the United Nations. Undoubtedly, financial sector reform plays a key role in this process. Recently, the influence of digital technologies on all spheres of economic activity has been increasing, which determines the need for their careful research, including in the field of finance. The article reveals the essence of the relatively new concept of "green digital finance" and their role in the sustainable development of the country's economy. "Green finance" and "digital finance", having previously been separate concepts, have recently been implemented as a single direction for achieving sustainable development of the financial sector and the economy as a whole. The author identifies and substantiates the advantages of introducing "green" digital finance for banking institutions, enterprises and the state as a whole. The impact of digital technologies on the development of "green" financing, possible risks and potential areas of interaction, such as the creation of investment platforms for sustainable projects, the use of improved analytics tools to search for new types of financial products and services, solving problems related to global warming and limited resources, etc., are considered. The author also examines the tools of "green" digital finance: "green" bonds, "green" mutual funds, "green" leasing/leasing, "green" loans. The main problems of the Republic of Tajikistan hindering the spread of sustainable digital finance in the country have been identified. Based on the conducted research, the author provides recommendations for government agencies, financial sector participants, research institutes, educational institutions and innovation centers to accelerate the process of introducing "green digital finance" into the country's economy. Thus, it was proposed to strengthen state support in this area, strengthen cooperation with international organizations, provide consulting support to businesses, continue to develop digitalization of all sectors of the economy, etc.

The usege of artificial intelligence in the activities of mining enterprises

The achievements of Industry 4.0 are penetrating more and more widely and deeply into various spheres of economic activity. The article discusses the directions of using artificial intelligence (AI) in solving the problems of development in mining enterprises. Methods of achieving results in various directions using AI have been determined. Based on the characteristics of neural networks formation components, the model of the integration of neural networks into the information system of the mining enterprise as well as the main components of this model, their connection and dependencies are determined. The architecture of the proposed information system is described, which consists of four zones: the corporate zone, the operational zone, the control zone, and the intermediate zone. It was hightnlined that the functioning of the operating system of this model depends on the sensors that are installed on the mining equipments in the operational area of the enterprise. It is noted that the number of such sensors depends on the amount of data accumulated because of the activity of the enterprise’s equipment and the efficiency of the construction and functioning of neural networks. The factors that determine the effectiveness of the model and the precision of neural networks in the activity of mining enterprises are substantiated. It was established that the main criterion is the amount of information needed to analyze the object’s behavior and the possibility of predicting it in the future. The dependence of the effectiveness of the application of AI technologies on the level of digitization of the enterprise was considered, and it was also proposed to determine the indicators of the accuracy and efficiency of the functioning of neural networks in the information systems of the enterprise.

ВПЛИВ ПОСТІНДУСТРІАЛЬНОЇ СТАДІЇ ГЛОБАЛЬНОЇ ЕКОНОМІКИ НА РОЗВИТОК ЕКОНОМІЧНИХ ВІДНОСИН В УКРАЇНІ

The article analyzes the processes of transformation of the economy of Ukraine in the direction of building a postindustrial society. The real situation in the scientific and innovative sphere was analyzed and the place of Ukraine in the global innovation space was determined. On the basis of the analysis of the innovativeness of the domestic economy, a range of problems was identified, namely: the presence of an ineffective and weak mechanism for the introduction of innovations in the sphere of economic activity and further commercialization, an insufficient level of financing, the outflow of qualified personnel, a high degree of riskiness, and others. According to the results of the analysis, it was found that the share of innovative products in the volume of industrial products sold in Ukraine is less than 3% and is currently the smallest among European countries. The export of innovative products is about half of the realization of innovative products, which causes a decrease in the competitiveness of Ukraine on world markets, in particular high-tech ones, and leads to the consolidation of Ukraine’s status as a raw material and lowtech country. Extremely small amounts of funding for innovations and in fact the absence of budgetary funding for the scientific sphere indicate an unjustified slowdown in the process of post-industrialization of the Ukrainian economy. It has been proven that the creation of favorable conditions for the development and improvement of the efficiency of scientific and innovative activities is a priority task of the state innovation policy, because the influence of scientific, technical and innovative spheres on the development and growth of the economic system is of crucial importance in the process of building a post-industrial economy in Ukraine. The measures to overcome the main obstacles on the way to “post-industrialization” of the domestic economy are substantiated. The article notes the need to develop science-intensive, resource-saving and information technologies; strengthening the role and importance of the human factor along with increasing costs for training highly qualified workers; expanding the scale of use of information and communication technologies, forming new stereotypes of thinking and models of economic behavior of individuals and forming a unique information culture.

Approaches to quantifying the conditions of national financial security

In modern conditions, all states of the world face the problem of ensuring national security. The importance of ensuring financial security is a priority for preserving the national integrity of any State. Security as a state of protection from possible threats, in violation of which negative events occur in the external environment and internal structures. Of course, the key component of economic security is the financial security of the financial system, which affects all spheres of economic activity through monetary, commodity-monetary and financial relations. The study reveals an approach to identifying the problems of ensuring the financial security of the state and the factors influencing it. Also, through an ontological approach, the content of financial security itself is considered and attention is paid to quantifying the level of national’s financial security; indicators and their limiting quotas are selected and justified. Theoretical and methodological provisions and mechanisms for ensuring the financial security of the state are being developed.

СУЧАСНІ АСПЕКТИ ЕКОЛОГІЗАЦІЇ ЛОГІСТИЧНОЇ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ НА ОСНОВІ ВПРОВАДЖЕННЯ МОЖЛИВОСТЕЙ ШТУЧНОГО ІНТЕЛЕКТУ

The modern period of development of economic relations in the conditions of digitalization of the economy requires the search for non-standard solutions to problems arising in the process of production and sale of products. The instability of the economic situation, the need to adapt to the conditions of production in the conditions of military operations on the territory of Ukraine, the desire to preserve the competitiveness of business causes the need to develop and implement effective mechanisms for responding to external and internal changes. One of the tools that will ensure business innovation, respond to external challenges and minimize costs is the implementation of artificial intelligence capabilities in the enterprise's logistics activities. The purpose of the article is to substantiate the benefits of using the capabilities of artificial intelligence in the environmentalization of the enterprise's logistics activities. The article analyzes the effects of the enterprise's logistics activities on the surrounding natural environment, identifies the most environmentally threatening areas in the general logistics chain. The structure of emissions into the surrounding natural environment from stationary and mobile sources is analyzed and the main directions of attracting the possibilities of artificial intelligence in the production activity of the enterprise are proposed. The authors emphasize that artificial intelligence, with its unparalleled capabilities in data analytics, machine learning and predictive modeling, is becoming the catalyst that moves business into a future where profitability coexists with environmental responsibility. At the same time, the spheres of economic activity of the enterprise in which these changes can be introduced are determined. It has been established that with the help of artificial intelligence capabilities, manufacturers will be able to ensure: greening of the product transportation process, reduction of energy consumption, reduction of enterprise waste, forecasting of consumer demand. The integration of artificial intelligence capabilities and environmental sustainability will provide a revolution in the supply chain that not only meets the requirements of today, but also lays the foundation for a sustainable and environmentally friendly future.

Проблема изучения конкурентоспособности педагога высшей школы и педагога общего образования в контексте современных вызовов и угроз цифрового мира

The relevance of the problem under study is determined by the fact that the global growth of digitalization of all spheres of economic activity accelerates the transformation of higher and general education and requires urgent “reassembly” of the skills of professional activity of university teachers and schoolteachers, adaptation of the entire education system to the demands of the digital economy and digital society. The aim of the article was to define the conceptual apparatus of the problem of competitiveness of a higher education teacher and a general education teacher in the context of modern challenges and threats of the digital world. The source of information for the analysis were academic studies of domestic and foreign authors on the designated problematics, placed in the lens.org database. VOSviewer program is used as a means of bibliometric analysis. The sample of the study consisted of 136 academic scientific publications from 2018 to 2023, indexed in domestic and foreign bibliographic and abstract databases of peer-reviewed scientific literature. As a result of the study, the definition of competitiveness of a university teacher and a schoolteacher is formulated; a list of factors determining the development of teacher competitiveness is presented; competencies (abilities, skills, abilities and qualities) of competitiveness of a university teacher and a schoolteacher are identified.

РИНКОВІ АСПЕКТИ РОЗВИТКУ ІННОВАЦІЙНОГО ПОТЕНЦІАЛУ АВІАПІДПРИЄМСТВА В УМОВАХ ЦИФРОВОЇ ЕКОНОМІКИ

The article analyzes the market aspects of the development of innovative potential an aviation enterprise in the digital economy. It is determined that digital transformation opens up wide opportunities of aviation enterprise for increasing the level of productivity in all spheres, actively promotes the development of digital infrastructure and serves as one of the key factors in the development of innovative potential. The forecast changes of the share of the digital economy in the GDP of Ukraine are analyzed. The ways of activating the innovative potential of airline enterprises in the context of applying the provisions of the digital economy are determined. Which includes: ensuring optimization and automation of regulation of economic processes in aviation enterprise; creation of a base for improving the efficiency of scientific and innovative activities and the level of innovative development; ensuring an increase in the level of competitiveness of the environment; increasing the resistance of economic agents to cyclical fluctuations by mitigating the impact of destructive global trends; activation of attraction to the system-forming spheres of economic activity of investment capital, including foreign; enhancing the processes of attracting investment capital for the implementation of regional development programs. The peculiarities of development of the innovative potential of airline enterprises in the context of digitalisation, taking into account the possibilities of digital marketing, are substantiated. The article analyses the determinants of development of innovation potential in the digital economy, which combine various key factors that determine the success of digital innovations in the aviation industry. It is determined that new directions in digital marketing play a significant role in the development of innovative development strategies, which allows airline enterprises to stay ahead of competitors, improve customer impressions and stimulate growth. Digital marketing allows you to personalize communications with the audience, using data and analytics to better understand consumer behavior, and the use of artificial intelligence technologies and big data analysis helps enterprises and organizations not only effectively advertise their products, but also adapt them to changes in consumer preferences. It is substantiated that enterprises that actively integrate digital solutions into their strategy have a unique opportunity to define and change standards in their industry, ensuring stable innovative development in the context of digital transformation.

Blockchain and fintech technologies in the digital space of financial and industrial companies

The relevance of the article lies in examining the functional relationship between blockchain and fintech technologies in the innovative digital space of financial and industrial companies. The research aims to investigate the directions for the development of large integrated systems of financial and industrial capital, based on the principles of intensive production. The research methodology included the following methods: analytical (literature review, quantitative analysis), methods of comparison, generalization, and systematization. In particular, quantitative analysis was applied to calculate the index of digital cyber protection, which serves as an indicator and summarizes the safe properties of information resources in the digital space of banking institutions and their ability to prevent cyber-attacks on the financial and industrial capital of subjects in united spheres of economic activity. The results of the research have shown that the optimal criteria for the index of digital cyber protection are financially linked to industrial capital. The article substantiates the macroprudential policy of Ukraine’s banking sector based on blockchain regulators and fintech technologies from the EU, which foster the intensive development of technological competitiveness among financial institutions. The article can be useful for financial and industrial executives, banking institutions, consulting firms, and educators seeking insights into the integration of blockchain and fintech technologies.

Informative, Ideological and Didactic Role of the Occupation Press in Accustoming Ukrainians to Life Under the New Order (Based on the Material of Local Periodicals of the Sumy Region in 1942–1943)

The Ukrainian present is focusing researchers’ attention on military topics. Interest in the study of the Second World War has especially increased, which gives reason to say that this period has been reactualized in national historical studies. The comprehension of the economic life in the context of the current hard times has encouraged the authoress of the submitted article to look at the studied problems through the lens of the past. In particular, the work is aimed at the searching and studying a collection of local magazines published during the German occupation in one of the regions. First of all, the task is to monitor information in propaganda periodicals related directly or indirectly to the economic system of the occupied territories. As a result of scientific research and analysis, the materials have been selected according to their form and content and grouped into four separate blocks. The first one includes administrative materials typical for the occupation press, through which the Hitler regime has regulated various spheres of economic activity of Ukrainians. The second block is formed with the published works covering the current situation in many sectors of the economy in a propaganda style, calling for compliance with a particular model of economic behavior. The third block contains articles by specialized experts who give practical advice to the public on how to run a personal peasant household. The fourth block includes actually short motivational texts used to direct the local population to live under the new order. Grouping the materials in this way and studying their content, among other things, have allowed us to trace how local newspapers performed several functions simultaneously during the German occupation: informative, ideological, and didactic. It is found that these media have covered a rather wide range of the Ukrainian economic system, but because of their ideological nature, the interpretation of the relevant content should a priori take into account the context of the social and political life of the time.

Digital Tools for Accounting and Analytical Support of Enterprises: Innovation and Management Aspect

Introduction. The modern global economy requires the digitalization of all spheres of enterprise activity, including accounting and analytical processes. This creates new synergistic effects on all related production, management, and business processes and new opportunities and business directions. The analytical process begins to include new information resources, which gives an impetus to the systematic development of support for decision-making by the management of enterprises, increasing the level of relevance of management decisions, and providing opportunities for operational restructuring of market tactics and strategies.
 Aim and tasks. The study aims to introduce digital tools for analytical accounting support for Ukrainian enterprises based on innovative management aspects and develop a mathematical model for using digital resources to optimize the architecture of enterprise information systems.
 Results. A mathematical model of the use of digital resources was developed to optimize the architecture of the company's information systems. The process of introducing digital tools for accounting and analytical support of enterprises in Ukraine was also studied and compared with the practice of their implementation under the conditions of “Economy 4.0” in developed countries. The advantages of introducing digital tools for accounting and analytical support were determined and obstacles to this process are named. It is indicated that the main guarantee of the effectiveness of the use of digital tools in view of the innovation-management aspect of their implementation is adaptability to internal and external influences, technological innovations, changes in tasks, goals, and even the sphere of economic activity of the enterprise. It is noted that this largely depends on the architecture of the information systems. According to estimates, the annual “cumulative effect” growth rate from introducing IT technologies in accounting and analytical processes may exceed 19%.
 Conclusions. The developed mathematical model makes it possible to propose a new approach to the transformation of the system of digital accounting tools and analytical support instead of the traditional eclectic approach, which ensures effective auxiliary functionality or implements new functionality of the entire information management system, the elements of which are digital accounting tools. Factors that prevent the implementation of digital tools, which will increase the competitiveness of Ukrainian enterprises, are indicated.

Информационные технологии как объект формирования современной криминальной ситуации в сфере экономической деятельности

Introduction. The article is devoted to the study of the situation, structure and dynamics of certain qualitative parameters of crimes in the sphere of economic activity committed with the use of information and telecommunication technologies.
 The author focuses on the fact that information technologies have an impact on the development of practical use of Chapter 22 of the RF Criminal Code.
 Intensification of such practice led to an increase in the number of criminal cases and the reflection of crimes in the relevant forms of the Main Informational and Analytical Center of the RF Ministry of the Interior. In particular, the following type characteristics of crimes and persons who committed crimes were considered: the number of women, persons without permanent sources of income; the dynamics of persons who committed a crime as part of an organized group and a criminal community (organization). All facts were confirmed by statistical data.
 The author notes that the development of new information technologies can both significantly increase law enforcement practice concerning this type of criminal activity and contribute to the creation of a modern system of measures aimed at preventing encroachments in the sphere of economic activity.
 Methods: In the course of the study we used general scientific methods of social processes cognition (analysis, synthesis, deduction, induction, system-structural method, measurement, description, abstraction), as well as private scientific methods - document analysis, statistical methods. As an empirical base we used separate forms of statistical observation of the Main Informational and Analytical Center of the RF Ministry of the Interior.
 Results: Based on the results of the study, criminal acts belonging to the category of crimes under Chapter 22 of the Criminal Code of the Russian Federation and committed with the use of information and telecommunication technologies were identified. The relevant statistical data were collected and analyzed. The corpus delicti of crimes that have been the subject of record keeping since 2022 (articles: 1742, 174.1, 183.5 of the Criminal Code of the Russian Federation) have been studied.

FORMATION OF A SYSTEM OF OBJECTS OF CRIMINAL LAW PROTECTION IN THE THEORETICAL MODELING OF THE CRIMINAL LAW ON CRIMES IN THE FIELD OF ECONOMIC ACTIVITY

Allocation of unified system-forming criteria for classification (generalization) of objects of criminallaw protection of economic activity (Chapter 22 of the Criminal Code of the Russian Federation). Usingthe methods of cognition: comparative analysis, dialectical, sociological, the author of the study coming to conclusions: 1) the current system of objects of criminal law protection is represented by extremely diversesocial relations, which should not infrequently be fixed in other chapters and sections of the criminallaw; 2) despite the variety of objects, it is possible to identify common grounds for combining all criminalencroachments into a common system, in this case it is necessary to take as a basis separate elements of socialrelations: the subject, the subject or the content. The author comes to the conclusion that harm is caused tothe subject of public relations in all cases, respectively, when determining the system of objects, it is necessaryto establish which element — the subject or content is the most significant for society, and accordingly, acriminal law protection regime is introduced in relation to it. The author of the scientific work proposes toestablish the “priority of protection” in relation to the most significant element of public relations. Such anapproach will allow us to achieve several independent, significant goals: to systematize the total volumeof objects of criminal legal protection, to identify criminal encroachments that are not related to economiccrimes, to develop unified legal and technical rules and models for formulating the disposition of criminallaw norms. The work is theoretical in nature and is aimed at developing a fundamental model for reformingthe criminal legislation of the Russian Federation on responsibility for crimes in the sphere of economicactivity, both within the framework of the current Criminal Code of the Russian Federation, and in the caseof the development and adoption of a new criminal law

О правовых проблемах обращения с отходами на региональном уровне

Introduction. The paper notes that Russia’s transition to a “green” economy will require the greening of all spheres of economic activity, including waste management. Now, a number of measures have been taken at the federal level aimed at improving the efficiency of production and consumption waste management, reducing waste burial and increasing waste disposal volumes, and building new waste processing plants. However, these measures are universal in nature and poorly take into account the specifics of the regions. To account for it at the level of the subjects of the Russian Federation, it is necessary to adopt their own regulations. Purpose. To consider the specifics of the three Caspian regions (the Astrakhan region, the Republic of Dagestan, and the Republic of Kalmykia), to identify their natural and climatic features that can be taken into account when developing draft regulations in the field of waste management, to analyze the provisions of scientific doctrine and the main discussions about the cardinal problems existing in the field of waste management, which can be used during the preparation of these legislative drafts. Methods. The methodological framework for the study was the methods of scientific cognition, among which the main ones were the methods of consistency, analysis, and comparative law. Results. It is necessary to adopt at the regional level a set of measures for the development of waste management infrastructure, the construction of waste processing plants, and the creation of a system of incentives for environmental entrepreneurs engaged in the industry of production and consumption waste management.

Corporate information market: structure and functioning problems

The corporate information market is a sphere of economic activity related to the production, processing, transmission and use of information within and between companies. This market provides services for the collection, analysis, storage and provision of information for business processes, management decision-making, competitive analysis and other corporate purposes. There are various participants in the corporate information market, including news agencies, consulting firms, software and cloud service providers, as well as information consumer companies themselves. The main products and services in the corporate information market include financial and economic information, reporting on the activities of companies, forecasts and analytical reports, market research, information about competitors and customers, as well as tools for data analysis and processing. The authors have highlighted the weaknesses and strengths of the idea of the corporate information market. The development of the corporate information market is an evolutionary process, while it is worth noting that the idea of the business information flow has changed over time, so the category of «corporate information» is mobile. The authors present the structure of the corporate information market in the conditions of variability and transformation of the main economic processes in the conditions of digital challenges of our time. The question of the relevance of the study lies in the versatility of the category «corporate information market». However, there are a number of problems in the market, in connection with this, a number of fundamental questions arise: «Is the corporate information market an independent unit of the economy? What are the prospects and problems of the corporate information market? What elements does the structure of the corporate information market consist of?»

FACTORS OF QUALITY IN THE MANAGEMENT OF THE COMPETITIVENESS OF BUSINESS PROCESSES OF SERVICE ENTERPRISES

Competitiveness is the key to the company's success in the market environment. Therefore, among many tasks of enterprise management, an important place should be reserved to the analysis of the factors that determine its competitiveness. Methodologically this corresponds to the concept of Total Quality Management, which is the basis of quality management in various spheres of economic activity. Therefore, the purpose of the article is to justify the feasibility of using the TQM concept in management of the business processes of a service enterprise. Based on the semantic analysis of the definitions of “service” and “business process”, the influence of quality factors on the perception of the value of services by customers of service enterprises is determined. Taking into account the specifics of the service sector, authors suggest that an important aspect in assessing the value of a service for the client should be the differentiation between: a) the content (purpose of the service to meet certain needs and b) the quality of actions of the service provider. It is emphasized that the consumer value of services largely depends on the way the performer acts in the process of serving the client, and this is what determines the quality of service, which is perceived and evaluated by the client subjectively and cannot be characterized by quantitative parameters. At the same time, in many cases, it can be brought to certain standards described by a set of criteria that correspond to different levels of quality. This simplifies the management of business processes in the service sector by separating their standardized and individualized parts and makes it possible to develop programs for improving the organization of processes and personnel skills. In the context of the tasks of designing competitive BPs in the service sector and implementing the strategic goals of the service enterprise, the principles of TQM were specified and the «quality loop» for the hotel business was designed.

Historical approaches, effective solutions and promising developments of the national school of management for the mobilization of ecosystem potential

The article presents a retrospective analysis of the processes for formulation and solving problems of complex development: theory and practice of management based on traditional and innovative approaches of the Russian scientific school. The evolution of the main trends is analyzed in the formation and development of key concepts in the field of construction and application by infrastructures of socioeconomic organizations. The following basic laws, fundamental principles, effective mechanisms and promising models of the organization of coordinated interaction of subjects (in the sphere of economic activity and within the framework of regionally and technologically determined production and commercial formations) are distinguished and compared. The prospects of improving the work of territorial and sectoral management mechanisms are considered from the standpoint of ensuring harmonious interaction, constructive innovations and sustainable development. The priorities of the formation and mobilization of the potential of ecosystems are determined as the most promising constructions of modern sectoral and regional complexes ensuring the harmonious use of socio-economic resources of modern society. The content of the perspective modernization is presented of the most significant provisions in the theory and practice of purposeful influence, revealing the priorities and trends of improving the formulation, as well as the application of the fundamental concepts of the national scientific school of management.

Information Support of Accounting and Reporting in Cost Calculating of Boiler-Building Production

Introduction. The improvement of calculation systems is historically justified by the development of the management system and the increase in the number of users of accounting and reporting data and their requests, which has a significant impact on the information support of the production process in various spheres of economic activity. Every commercial organization is faced with the question of the rationality of the calculation system used and the degree of its compliance with market realities affected by uncertainty and risk conditions. The application of traditional approaches to calculating the cost of products, works, services becomes insufficient to maintain a stable level of competitiveness. In this context, the development of information support for calculation systems aimed not only at calculating the cost, but also at managing costs throughout the entire production cycle is an urgent and practically significant research topic. Purpose. Development of an approach to disclosure of information on calculating the cost of boiler-building production in accounting and reporting. Methods. To achieve the purpose of the study, general scientific methods were used: modeling – in determining the target values of the cost of production, specification – in calculating the cost of various types of outdoor heating boilers, analysis – in identifying the effect of the use of calculation systems, comparison – in comparing traditional and innovative methods of calculating the cost. Results. A comparative characteristic of the traditional methods of cost accounting and cost calculation for Russian practice with foreign ones is carried out to determine the possibilities and limitations of their application, as well as the need for the development of accounting and reporting tools. The calculation of the cost based on the materials of actually operating organizations of the boiler-building sphere is carried out, an algorithm for determining the target cost and profit rate of the products is proposed. Recommendations on improving the information support of accounting and reporting have been compiled. Conclusion. The obtained results confirmed the expediency of applying innovative approaches to calculating the cost of production of boiler-building organizations, including setting the target cost and its reflection in accounting and reporting.

VALUATION OF INTANGIBLE ASSETS IN THE CONTEXT OF ECONOMIC INSTABILITY IN UKRAINE

The article is devoted to the issues of intangible assets valuation caused by globalization processes, deep digital transformation of economic relations, and, as a result, implementation of the results of innovation and intellectual activity in all spheres of economic activity. Ukraine's current realities include the development and use of innovative software in military operations (artificial intelligence, autonomous systems (unmanned aerial vehicles), software (automated battle management systems, situational awareness systems, digital maps, etc.), in the field of security and defence, ecology, healthcare and rehabilitation of the military and civilians, restoration of energy and transport infrastructure, etc. All of these processes are associated with the generation of intellectual products and intellectual property rights, which are intangible assets by their economic nature and cannot be commercialized without their valuation.The purpose of the article is to analyze the international experience and national practice of valuation of intangible assets and intellectual property rights in the process of their commercialization, as well as in the accounting and reporting system in the context of economic instability. The author highlights the problems of valuation and disclosure of intangible assets in financial statements, in particular, the need to test them for changes in potential usefulness, given the effects of the global COVID-19 pandemic and the russian military invasion of Ukraine, which have led to impairment of assets, increased risks and their impact on accounting estimates and disclosures.The main results of this research are the improvement of methodological approaches to the valuation and testing for changes in the potential usefulness of intangible assets, taking into account the risks associated with the consequences of the COVID-19 pandemic, russia's military aggression against Ukraine, and global economic uncertainty.

ПІДВИЩЕННЯ КОНКУРЕНТОСПРОМОЖНОСТІ ПІДПРИЄМСТВА ЯК ЧИННИК УДОСКОНАЛЕННЯ ПРОЦЕСУ УПРАВЛІННЯ ЙОГО ЕКОНОМІЧНОЮ БЕЗПЕКОЮ

The article examines the role and significance of the enterprise's competitiveness as an important factor affecting its economic security in the context of its management in the conditions of a full-scale war between russia and Ukraine. It has been established that today there are no or insufficiently effective security mechanisms, which does not contribute to the realization by enterprises, in particular industrial ones, of adequate response, adaptation to external and internal threats and their elimination in order to prevent its destruction as an important element of the socio-economic system. In particular, the essence of competitiveness and indicators of its assessment, changes in the sources of the formation of competitive advantages of economic entities as a result of the transition from a pre-industrial society to an industrial and post-industrial one were considered, and it was concluded that in a post-industrial society the dominant sphere of economic activity is the sphere of services and an important role in the formation and development innovation plays a role in business. The positive and negative features of competition and the functions it performs in modern economic conditions are considered, as a result of which it directly affects the efficiency of production in case of increasing its technical level, ensuring and improving quality and expanding the range of products, and therefore the economic security of the enterprise. Attention is focused on the expediency of developing measures adequate to modern conditions to support and increase the level of competitiveness of both the domestic economy as a whole and individual enterprises. It is emphasized that with the appearance of competitive new products, in addition to competitive advantages, threats and risks arise from the external environment, which determines the existence of a connection between competitiveness and economic security of the enterprise. The economic security of the enterprise is characterized and a number of its functional goals are outlined. A conclusion was made about the expediency of developing and implementing a security mechanism adequate to modern conditions in order to restore the economy of Ukraine in the post-war period.

UNDERSTANDING THE IMPACT OF DIGITAL TRANSFORMATION ON AN ADVERTISING CAMPAIGN

The article analyzes the phenomenon of digital transformation, highlights its elements, directions and mechanisms of influence in connection with various spheres of economic activity. The main elements and processes of the advertising campaign are defined. Correspondence of the impact of certain components of digital transformation on the components of the advertising campaign has been established. Three spheres of impact of digital transformation on the enterprise are identified, namely: customer experience, operational processes, business models. It is noted that within the framework of digital transformation, a pattern of formation and organization of a digital business ecosystem is distinguished: an internal environment formed as a network of interdependent elements that interact with the help of digital technologies. Therefore, advertising activity within the framework of such a system cannot be isolated, instead it is closely integrated into the processes of value creation and sales. As part of the study of the impact of digital transformation on organizations, it is proposed to divide this impact by the strength of focus on processes and the breadth of coverage of this impact. The following groups are defined: separate adaptation, technological influence, integral coevolution, systemic displacement. The conducted analysis allows us to state that the phenomenon of digital transformation is comprehensive, touches all elements of the organization and represents revolutionary changes in its activities. Accordingly, the advertising campaign is also the object of this influence. The analysis of the direction of influence of digital transformation on the advertising campaign and the categorization of the directions of this influence made it possible to establish that the variety of innovative technologies has numerous effects on the elements of the advertising campaign, their transformation and the definition of their new forms. The most important thing is the change in the organizational approach to the advertising campaign, in particular, the transition from linear processes to network ecosystems, in which all elements are connected by one network and constantly interact with each other. This can be a competitive advantage of the enterprise in the market.