Včenì zapiski unìversitetu "KROK"最新文献

{"title":"\"SUBJECTIVE\" AND \"OBJECTIVE\" AS A METHODOLOGICAL PROBLEM","authors":"Tetiana Malkova","doi":"10.31732/2663-2209-2022-71-103-114","DOIUrl":"https://doi.org/10.31732/2663-2209-2022-71-103-114","url":null,"abstract":"Today, many concepts from the dictionaries of academic psychology have entered the language of everyday communication. Perhaps the most common are the concepts of «subjective» and «objective». In many textbooks of psychology, «objective» is understood as something that belongs to the object itself, something that does not depend on the subject. The objective is opposed to the subjective-personal. Experimental research in the field of quantum physics questioned the division of the world into an impartial «objective reality» and its «subjective» (not impartial, biased) reflection, which provoked a crisis in this field of knowledge and the methodology of science as a whole. The main methodological problems of psychology are the question of the place of the mental in nature; on the relationship of mental and material phenomena, on the possibilities of human cognition - questions that also arose in the depths of quantum physics and were predetermined by the internal logic of their development. An excursion into quantum physics was necessary, firstly, for a deep understanding that reality is given to us in our sensations, perceptions, ideas and mental constructs (this was evidenced by the so-called «double slit experiment» and its interpretations) and we cannot say anything about reality as it is «in itself»; secondly, the realization that the foundations on which our knowledge is built differ from those in quantum physics. Currently, there is a dichotomy between material (physical) and conceptual reality. Thus, the principle of locality, which professes ordinary consciousness and according to which specific objects occupy a specific place in time and space, contradicts the principle of non-locality, according to which isolated systems do not exist at all and every particle of the universe is in «instantaneous» communication with all other particles. The world is created from the same quantum substance and it is impossible to say that one is the cause of the other. (This statement implies, in particular, a rethinking of the «principle of determinism» which requires the establishment of unambiguous causal relationships). The reality in which we live is not quantum, our language and stereotypes of thinking do not correspond to the nature of the phenomena described by quantum physics. It is about the deep properties of matter. Personally, I got the impression that the deeper you plunge into the world of atomic and subatomic, the more the outlines of the specific, material world familiar to us become blurred and the thinner the line between the physical and conceptual world, between the material and the spiritual becomes. The purpose of this article is to define the concepts of \"objective\" and \"subjective\" based on the analysis of achievements in quantum physics in the context of psychology.","PeriodicalId":493602,"journal":{"name":"Včenì zapiski unìversitetu \"KROK\"","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135126680","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"FEATURES COMMUNICATIONAL PROBLEMS IN MARRIAGE PARTNERSHIP OF FORCED MIGRANTS DURING THE WAR TIME","authors":"Iryna Synhaivska, Nataliia Osaulenko","doi":"10.31732/2663-2209-2022-71-125-134","DOIUrl":"https://doi.org/10.31732/2663-2209-2022-71-125-134","url":null,"abstract":"The article is dedicated to research of features and factors of origin of communicative problems in the pairs of forced migrants in the situation of war. The essence of problem of communication in a married couple as well as pre-conditions of origin of communicative problems are exposed and described. Short analysis of external and intrapersonal factors of origin of communicative problems in marriage relations in maintained both in general and in situations of acute distress, which is war, in particular. So, in general, external causes include: social-group incompatibility, role contradictions and contradictions between needs, values, motives and interests of partners. Intra-personal causes of communication problems include: psychological incompatibility, individual characteristics of partners and manifestation of their personal characteristics. A number of regularities have also been identified that indicate problems in the communication of spouses: conscious or unconscious struggle for the communication channel; paradoxical communication; incongruity; manipulation of the partner through communicative techniques; emergence of communication barriers; disguised communication. The external effects of war include the humanitarian crisis, the lack of a sense of security, and the loss of the usual social environment. Typical features of mental states of the individual caused by forced resettlement are given: disturbance of the affective sphere (\"emotional numbness\", withdrawal, depression, irritability, auto-aggression, inability to feel joy, guilt, shame); disorders and specific features of the cognitive sphere (deterioration of memory, thinking, concentration of attention, manifestations of inattention and forgetfulness, the appearance of insomnia and nightmares, frequent recall of traumatic events); behavioral disturbances (inconsistency, unpredictability of behavioral manifestations, excessive caution, fright and affectation as a reaction to minor stimuli). An empirical study of the impact of war and forced resettlement on marital relationships of displaced people in general and on communication in them in particular was conducted.","PeriodicalId":493602,"journal":{"name":"Včenì zapiski unìversitetu \"KROK\"","volume":"131 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135131616","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THEORETICAL ANALYSIS OF FELICITARY PROBLEMS","authors":"Yuliia Radchenko","doi":"10.31732/2663-2209-2022-71-193-198","DOIUrl":"https://doi.org/10.31732/2663-2209-2022-71-193-198","url":null,"abstract":"The article conducts a theoretical analysis of approaches to the definition of felicitarian problems of researchers of different times and views, which testifies to the versatility in the scientific space. A brief description of the main scientific literature of psychologists on the study of happiness is presented. The factors that influence the happiness of the individual are considered. The relevance of the topic of the article is due to the fact that, despite the considerable attention of psychologists of different times, the topic of happiness remains very relevant and requires further study and implementation of modern tools using a conscious approach. Given that most of the scientific research was conducted in peacetime, there is a need to study the problems of the psychology of happiness in the crisis period both during the war and after the end of the war, for the sake of mental health, both of the individual and of the society of the country as a whole. The article describes the works of psychologists who studied happiness as a subjective well-being of an individual, as a personal tendency to experience a certain level of emotions, as a state of experiencing life satisfaction in general, as an experience of joy, as well as the acquisition of skills aimed at a conscious life filled with meaning and vision of the path of the desired result. This problem has always had a wide range of views, theories and areas of research, which is why it is relevant in our times. The analysis of recent research has led to the understanding that negative events lead to changes in both the mental processes of a person and the meaning of life. It changes the direction of views, interests, values, rebuilds the life of a person as a whole. The crisis situation in the country creates a vital, personal crisis in a person's life. In an unstable psychological, socio-economic climate, the need for internal determinants of personality balance, components and factors of quality of life is actualized. The experience of happiness is an indicator of both the subjective and psychological state of an individual and society as a whole.","PeriodicalId":493602,"journal":{"name":"Včenì zapiski unìversitetu \"KROK\"","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135131623","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"INCREASING THE EFFICIENCY OF PERSONNEL MANAGEMENT AS THE BASIS FOR COMPETITIVENESS AND QUALITY OF THE ORGANIZATION AND ITS FUNCTIONAL DIVISIONS","authors":"Oksana Kyrychenko","doi":"10.31732/2663-2209-2022-71-46-53","DOIUrl":"https://doi.org/10.31732/2663-2209-2022-71-46-53","url":null,"abstract":"The article examines the issue of increasing the efficiency of personnel management as the basis of competitiveness and quality of activities of the organization and its functional divisions. The relevance of the topic of the study is due to the fact that a significant part of organizations has an inflexible personnel management system and uses outdated approaches to the formation and implementation of personnel policy, which do not meet modern management requirements and do not provide effective motivation of employees to improve the quality and efficiency of their work, which negatively affects the competitiveness of organizations and their products. The aim of the article is to study the growth of efficiency of personnel management as the basis for competitiveness and quality of activity of the organization and its functional divisions. The methodological basis of the study was the methods of analysis and synthesis, observation, comparison; system approach, process, complex, functional and evolutionary-synergistic, logical-dialectical methodological approaches. The obtained scientific results consist in systematization and generalization of groups of methods and tools that ensure effective management of personnel of organizations: organizational, administrative-administrative methods, economic methods, socio-psychological methods. It has been found that one of the most effective modern management technologies is the technology of grading, which is a modern technology, a tool for the most effective solution of problems of the social sphere in modern management. The concept of sociometry as a method of research and development of interpersonal relations in the team and, in general, the growth of social responsibility of employees in their direct activities is studied. Prospects for further research lie in the expediency of further comprehensive study of methods, tools of modern technologies of personnel management, the use of which ensures the growth of efficiency of personnel management as the basis of competitiveness and quality of the organization, its functional divisions.","PeriodicalId":493602,"journal":{"name":"Včenì zapiski unìversitetu \"KROK\"","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135131908","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE ROLE OF INTERNATIONAL COOPERATION OF PUBLIC AUTHORITIES IN REDUCING AND MANAGING CORRUPTION IN UKRAINE","authors":"Nataliia Shevchenko, Marta Kopytko, Oleksandr Zakharov","doi":"10.31732/2663-2209-2022-71-38-45","DOIUrl":"https://doi.org/10.31732/2663-2209-2022-71-38-45","url":null,"abstract":"In the current conditions of development of market mechanisms for regulating the domestic economy, the issue of the impact of negative factors is more relevant than ever. In addition to Russia's military aggression, the introduction of martial law, and a significant number of forced restrictions on the activities of individuals and legal entities, the negative impact is also exerted by factors related to corruption, illegal enrichment, raiding, concealment of income or part thereof, money laundering, terrorist financing, etc. This situation necessitates the development of measures to reduce corruption, as well as the establishment of ongoing cooperation with international organizations to combat corruption. The purpose of the article is to determine the directions of international cooperation in the field of preventing manifestations of corruption in Ukraine, to study the effectiveness of such cooperation as one of the directions for reducing the level of corruption and the shadow economy, taking into account national and international anti-corruption programs, international experience in combating the legalization of income, money laundering or concealment of profits. The theoretical and practical basis of the study was the research of domestic scholars in the field of international cooperation in the field of combating corruption, legalization of the economy, analytical reports and data of the National Agency for the Prevention of Corruption and the National Anti-Corruption Bureau of Ukraine, indicators and benefits of cooperation between international organizations. Strategically important countries for Ukraine in recent years have become: Latvia, Germany, Poland, Montenegro, Moldova, and Lithuania. The most active organizations in terms of cooperation are: Financial Action Task Force on Money Laundering (FAFT); Egmont Group of Financial Intelligence Units; Council of Europe (Council of Europe Committee on the Evaluation of Anti-Money Laundering and Counter-Terrorist Financing Measures (MONEYVAL)); European Union; United Nations; World Bank; NATO; Organization for Security and Cooperation in Europe (OSCE); Organization for Economic Cooperation and Development (OECD); other international organizations in the field of financial monitoring. The most important areas of cooperation between domestic and international organizations in the field of combating corruption are: the creation of joint projects to combat money laundering and terrorist financing in Ukraine, the development of programs to combat money laundering and concealment of income, joint operations to expose terrorist financing schemes, the war in Ukraine, etc.","PeriodicalId":493602,"journal":{"name":"Včenì zapiski unìversitetu \"KROK\"","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135131764","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"WAREHOUSING AND APPROACHES TO FINANCING STARTUPS IN THE LOGISTICS INDUSTRY","authors":"Olha Romaniuk","doi":"10.31732/2663-2209-2022-71-74-84","DOIUrl":"https://doi.org/10.31732/2663-2209-2022-71-74-84","url":null,"abstract":"The relevance of the proposed study is due to the importance of the coordinated activity of the warehouse economy, as one of the most important elements of the logistics system, which takes place at any stage of the material flow from the sources of raw materials to production and, subsequently, to the final consumer. The method of research is the analysis of logistics problems in the activities of business companies, their leaders and the identification of optimal financing options. During the research, we used the bibliographic method, methods of analysis and synthesis, the method of descriptive statistics, the method of expert assessments, graphical and tabular methods, as well as the modeling method. By the method of expert assessments, the key problems of warehouse logistics enterprises are summarized, the causes of their occurrence and the possible consequences of ignoring them are determined. The author's vision of solving the specified warehouse problems in order to ensure the preservation of stocks, cost efficiency and the optimal level of logistics service is presented. Ways to solve warehouse problems include the implementation of specialized software, warehouse planning technology, in particular, the warehouse management system (WMS), establishing relationships with various links of the supply chain, and organizing external and internal marketing research to prepare the logistics enterprise for seasonal fluctuations in demand; the safety rules for warehouse personnel are summarized, as well as the issue of organizing regular control of logistics processes of the warehouse is substantiated. The main logistics functions and the structure of the logistics process of the consolidation warehouse are considered, the advantages and disadvantages of their use are classified. Examples are given of the priorities for the development of robotics and the introduction of startups in the innovative activities of the domestic warehouse infrastructure. Current trends of the Ukrainian robotics market are highlighted. Popular forms of financing the needs of warehouse management are outlined. The advantages and disadvantages of external sources of financing innovative activities are analyzed. Examples of attracting grants for the needs of warehouse logistics equipment are given.","PeriodicalId":493602,"journal":{"name":"Včenì zapiski unìversitetu \"KROK\"","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135131755","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"COMPARISON OF SYSTEMS OF FORECASTING THE DIRECTION OF CHANGES IN THE EXCHANGE RATE OF A FINANCIAL INSTRUMENT USING SIMPLE, EXPONENTIAL AND LINEAR WEIGHTED MOVING AVERAGES","authors":"Vadym Savchenko","doi":"10.31732/2663-2209-2022-71-19-30","DOIUrl":"https://doi.org/10.31732/2663-2209-2022-71-19-30","url":null,"abstract":"Several modern scientific studies point to the fact that technical analysis indicators have a predictive power of various types. Accordingly, trading systems for working in financial markets built using them may have some practical value. This work explores a specific range of topical issues of development, testing, and implementation of a trading system that generates an instruction to execute a stock transaction based on the signals of technical analysis indicators, particularly exponential, weighted, and simple moving averages. The works of modern scientists have been analyzed in which options for using these indicators are considered. In this context, the current research aims to analyze the influence of linearly weighted moving average settings and their combinations on the profitability of the trading system, as well as to compare the results of such a system with the results of a strategy built on a combination of simple and exponential moving averages. General scientific (analysis, synthesis, comparison, modeling) and special (testing, statistical analysis, graphical, tabular) research methods were used to achieve the goal. Based on this, the tasks solved using indicators of this kind were formed. A methodology for selecting moving averages and their settings is proposed when creating, testing, and implementing a trader's trading system. A methodology for selecting moving averages and their settings is proposed when creating, testing, and implementing a trader's trading system. Several approaches to forming and interpreting the signal regarding the change in the rate of a financial asset generated by the system are considered. The work also analyzes the criteria for comparing the results of strategies at the testing stage. The results of the application of various options of strategies were calculated and compared, and the optimal ones were selected according to the given selection criteria. The simulation of trading operations was performed for the currency pair EUR/USD, and weekly quotes from 1999 to 2023 were used, based on which the optimal combination of indicators for use in the trading strategy was determined. It is also stated that the system, built on moving averages, has shortcomings and needs additional optimization. Variants of possible optimization and the corresponding toolkit that can be analyzed are indicated. Based on the results of the research, it was concluded that the proposed approach to the development and use of the trader's trading system can be used to perform accurate exchange operations.","PeriodicalId":493602,"journal":{"name":"Včenì zapiski unìversitetu \"KROK\"","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135131756","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"SCIENTIFIC AND PRACTICAL TOOLKIT FOR ASSESSING THE LEVEL OF DIGITAL TRANSFORMATION, INNOVATIVE DEVELOPMENT OF THE ECONOMIC SECURITY SYSTEM OF COMPANIES IN THE SPHERE OF INFORMATION TECHNOLOGIES","authors":"Oleksandr Pravdyvets","doi":"10.31732/2663-2209-2022-71-92-102","DOIUrl":"https://doi.org/10.31732/2663-2209-2022-71-92-102","url":null,"abstract":"The article discusses the scientific and practical tools for assessing the level of digitalization, innovative development of the system of economic security of enterprises in the sphere of information technology. The task of rating the indicators of evaluation of innovative development of the system of economic security of enterprises has been solved. The use of cognitive information technology POLYHEDR as a software platform for the formation of an information-analytical assessment system has been adapted. To conduct the study, general methods of analysis and synthesis research, methods of mathematical modeling, methods of quantitative and qualitative assessment, cognitive, systemic, structural and other scientific approaches were used. As a result of the study, a description of the subject areas in an ontological form and the processes carried out within the framework of the tasks is carried out; structuring of large arrays of weakly structured information with the presentation of results in an ontological form is carried out; transdisciplinary integration of large arrays of spatially distributed information (both structured and unstructured) is ensured; formation of specialized user interfaces for displaying information in a form convenient for perception within the framework of a specific task; made it possible to solve analytical problems with the formation of generalized descriptions (models) of classes of objects on the basis of samples for training, classification of objects, prediction of properties of objects. The use of scientific and practical tools for assessing the level of digitalization, innovative development of the system of economic security of enterprises in the field of information technology solved the problem of information support for managerial decision-making and made it possible to assess digitalization and innovative development of the system of economic security of enterprises.","PeriodicalId":493602,"journal":{"name":"Včenì zapiski unìversitetu \"KROK\"","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135131760","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"SCIENTIFIC APPROACHES TO THE STUDY OF MENTAL STATES IN PROFESSIONAL LITERATURE","authors":"Natalia Naumenko","doi":"10.31732/2663-2209-2022-71-184-192","DOIUrl":"https://doi.org/10.31732/2663-2209-2022-71-184-192","url":null,"abstract":"Increased interest in the study of individual mental properties and the course of mental processes is associated with an increase in the frequency of negative mental states and even borderline neuropsychiatric disorders. According to many experts, the prevalence of such conditions in the world is from 20 to 40 percent of the population. Negative mental states significantly affect interpersonal relationships, increase conflict, are manifested in undesirable changes in behavior, including antisocial acts, and also cause deterioration or loss of work capacity. The obtained scientific results indicate that the common scientific views of various scientists regarding the problem of determining mental states is that their study and mechanisms are considered as a holistic phenomenon of the mental activity of an individual. Mental activity is carried out in connection with internal and external factors that determine it. On the one hand, these are individual psychological features of a person, and on the other hand, they are the result of a peculiar reflection and peculiarities of the conditions of professional activity. It is the subjective attitude to objective reality that determines the specificity of the course of mental processes and determines the mental states of a specialist in accordance with mental cognitive processes, properties and personality formations. The purpose of the article: to reveal scientific approaches to the study and interpretation of negative mental states, the peculiarities of its psychological characteristics and determinants in professional literature. Analysis of scientific sources shows that mental states depend on a certain unity and at the same time opposites. On the one hand, there is a significant influence of the external environment (activity in conditions of war, pandemic, social environment), and on the other, a subjective attitude to objective reality depending on individual psychological properties, mental cognitive processes, motivation, temperament, emotional volitional sphere, experience. Regarding the current special socio-psychological conditions and living conditions of entrepreneurs, most of them, according to surveys, experience negative mental states (fear of losing business, anxiety for relatives, depressive states and worries about the fate of the country). At the same time, about 30 percent in these harsh conditions have not lost their optimism, find ways for effective entrepreneurial activity, immerse themselves in work and enjoy it. The prospects of further research are that based on scientific approaches to the study of mental states in the scientific literature, the psychodiagnostic toolkit of their negative manifestations will be substantiated and a psychological program for the prevention and overcoming of negative mental states in entrepreneurs will be developed.","PeriodicalId":493602,"journal":{"name":"Včenì zapiski unìversitetu \"KROK\"","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135131487","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ACCOUNTING POLICY AS A TOOL FOR MANAGEMENT OF NON-FINANCIAL ASSETS OF STATE INSTITUTIONS","authors":"Olena Tsiatkovska","doi":"10.31732/2663-2209-2022-71-85-91","DOIUrl":"https://doi.org/10.31732/2663-2209-2022-71-85-91","url":null,"abstract":"The article examines the accounting policy as one of the elements of the organization of accounting in state institutions, as well as the relationship between the formation of the accounting policy and the main elements and effectiveness of the management of the integral accounting system of non-financial assets of state institutions. The purpose of this article is to study the accounting policy, as the main element of the organization of accounting in state institutions, as well as the relationship between the formation of accounting policy and the effectiveness of managing the integral system of accounting of non-financial assets of state institutions. The economic essence of the accounting policy was studied and analyzed in accordance with scientific and legal sources. It has been established that the accounting policy is one of the important documents of each institution, which defines the main methods, methods and techniques of accounting and reporting. A comprehensive approach to the formation of accounting policy regarding non-financial assets of state institutions has been formed and substantiated, which involves the analysis of the main factors that influence the formation of accounting policy with the determination of their features and impact on the institution's activities. Since the accounting policy and the validity of the application of methods, methods and techniques during accounting has a significant impact on the effectiveness of the functioning of the public sector institution. The accounting policy of state institutions is formed under the influence of various factors, both external and internal, which form organizational and information support. To substantiate the choice of the optimal model of accounting policy formation regarding non-financial assets of state institutions, taking into account internal, external, general and special factors of organizational and information support, which will ensure the formation of an effective and integrated accounting system of non-financial assets.","PeriodicalId":493602,"journal":{"name":"Včenì zapiski unìversitetu \"KROK\"","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135131611","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}