Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

Trends towards transformation of the system of higher education create the need for universities to adapt to the dynamically changing conditions of the external competitive environment. In this connection, university branding as a specific distinguishing characteristic from competitors is an integral part of the development strategy of a modern university, and the effectiveness of marketing activities to form a brand of an educational organization depends largely on the influence of internal and external factors and a set of tools applied. However, in the scientific literature, these aspects have come into common use mainly in relation to commercial organizations, giving short shrift to the institutions of higher education, which determines the goal setting of the study, which is to identify the main directions of the development of a university’s brand under present-day conditions of functioning. To achieve this goal, the authors used methods of synthesis, systematization, logical-structural, comparative and cause-and-effect analysis of the literature which highlights the theoretical and practical issues of university branding. The directions of brand formation identified as a result of the study are based on the method of an expert survey conducted in May 2021. Overall, the systematization of university branding factors has been carried out; a set of tools for creating a brand of a higher educational institution in the context of the transformation of the education system has been proposed; and the main directions for the development of the university brand from an expert survey have been identified.The authors have found that the most promising areas of university branding are corporate, educational and reputational aspects of activities.

The purpose of the article is to substantiate the main stages and directions of analysis of the activities of state-owned enterprises by operational and geographical segments, taking into account the goals and objectives of strategic management. The information base of the empirical study was the data of the official website of JSC “Ukrzaliznytsia” for 2020. The methodological and methodological basis of the study is the National Accounting Regulation (Standard) 29 “Financial reporting by segments” and International Financial Reporting Standards (IFRS) 8 “Operating segments”. The following methodical methods were used in the course of the research, namely: methods as comparison, modelling, time series, structural and dynamic, graphic and coefficient analysis. Based on the proposed methodology, the efficiency of JSC “Ukrzaliznytsia” is analysed and the problematic operating segments of its activities are identified, which reduce the overall financial results of the company. The results of the study are the improvement and systematization of analytical indicators in terms of individual stages and areas of strategic analysis of the effectiveness of state enterprises through the differentiation of performance evaluation of their operating business segments. For this purpose the main stages and directions of the analysis on the following analytical blocks are offered: the analysis of external environment of functioning of a business segment; analytical assessment of the competitiveness and competitive position of the business segment; analysis of resource potential and efficiency of production capacity of the business segment; assessment of innovation and investment activity of the business segment; analysis of the efficiency of the business segment; analysis of the state of execution of budgets of revenues, expenditures, profits; analysis of management efficiency and quality.

The paper aims to analyze the methodological issues that exist in the field of public finance audit, and find ways to solve them on the example of Ukraine. The methodological basis of the study is the analysis of scientific publications, regulations, standards; best practices analysis; retrospective analysis of ACU’s performance indicators; content analysis of reports on the results of audits; method of logical generalization and systematization in formulating conclusions and recommendations. The study found that an important role in maintaining the functions of the SAI in society is played not only by the fact of auditing public finances, but also its methodology, including compliance with INTOSAI standards and building confidence in its results. The recommendations concern the need to: conduct financial audits of all major administrators of budget funds in accordance with the requirements of INTOSAI standards; ensure the timeliness of financial audits, the results of which should be published together with the financial statements; assessment of the skills of the ACU’s specialists performing financial audits to plan staff training; revise approaches to the interaction of the ACU’s auditors with internal audit departments to support the development of the internal audit function in the public sector; establish a quality control system according to the requirements of ISSAI 140; revise the approaches to the implementation of public finance reform on the transition to the application of the principle of accrual in accounting. Implementation of the recommendations will strengthen the role of the Accounting Chamber in society by increasing the credibility of its audits and their importance for improving the efficiency of public administration.

The article presents the results of training motivation study in the system of labor motivation among the fishing industry employees on the example of fishing trawler employees from LLC "Russian Fish Industry Company" (Vladivostok). The fishing industry was selected due to the high importance of this area for the regional economy development, the large number of employees involved, and because of rapid changes in production technologies that require timely personnel training. The company development strategy is to modernize production and increase labor productivity, which requires the provision of the industry with the personnel motivated to acquire new knowledge and master modern technologies. The study was carried out to identify the features of motivation to train employees as a mechanism for the professional development implementation. The methodological basis of the study was the psychological and sociological approach to the study of the work motive structure and the construction of motivational profiles based on a comparative analysis of the results in the context of age groups and various job categories. The main research method used was the survey of employees, as well as the statistical methods of data processing. Thus, significant differences were established between employees during evaluation the generally accepted motives of work, and their significance was determined; the level of motivation for training and the characteristics of the motivational sphere of the ship personnel were revealed; according to the degree of importance of motives and their severity, the interviewed employees formed motivational profiles, obtained data on the subjective assessment of their qualification level; they studied the factors contributing to the desire for professional development increase. In order to optimize the processes of employee motivation management, it is proposed to use individual approaches to motivate training, and improve training methods. The conclusion is made about the positive influence of changes on the training effectiveness and the activities of employees in general in the motivation system.

At the start of 2020, the world faced major challenges due to the COVID-19 pandemic. International institutions, governments and various organizations are forced to apply unprecedented restrictive measures in many areas of activity. The answer to these challenges by the governments of almost all countries of the world is actively manifested in tax measures aimed at supporting citizens and businesses. The article was devoted to the study of the level of taxation for certain taxes in Ukraine and EU countries in a crisis. The study proves the relevance of determining the optimal level of taxes to fill the budget. This study uses the method of comparative analysis, which compares the levels of tax rates in Ukraine and some EU countries. The optimal level of tax revenues to the state budget has been determined. The level of tax revenues to the Consolidated Budget of Ukraine has been analyzed and the main directions for improving the tax system of Ukraine have been identified. The necessity of focusing on the experience of highly developed EU countries in the field of taxation with the obligatory consideration of national characteristics is proved.

The purpose of the research paper is to observe and analyze how the economic growth of EU countries is accompanied by the growth of motorization rate and fatalities during the last decades in terms of inventory number of motor vehicles and accidents in road traffic. The research methodology was statistical analysis from the year 2000 to the year 2019 of economic growth, motorization rate in the EU countries, and the accidents. In the research paper, the quantitative analysis and comparison methods are applied. The research paper shows that in the EU countries of higher income levels, the rate of increase in motor vehicles is lower than the decline in fatalities per motor vehicle, and in countries of low-income levels the rate of increase in motor vehicles is higher than the decline in fatalities per motor vehicle. The research paper demonstrates that countries with different levels of economic development have different motorization levels and there are differences on decline in fatalities per motor vehicle level.  This is the first paper that analyses different EU countries' motorization rates and fatalities during the last decades.

The article reveals the importance of state financial regulation as one of the most important tools for economic growth and ensuring the competitiveness of industries and the economy of Ukraine. The studies of domestic and foreign scientists on the subject of research are analyzed in detail. The state of enterprises of the agricultural sector of Ukraine for the period 2013-2020 has been determined. The study was carried out on the factors of providing agricultural producers with financial resources in terms of the size of the forms of management. The share of unprofitable enterprises in the industry for the same period is also analyzed. The achievements of the agricultural sector are described according to the statistical analysis of the state of socio-economic development of the regions in the period 2020-2021. The methodology for monitoring and evaluating the effectiveness of the implementation of the state regional policy in accordance with legislative regulations is described. This made it possible to establish that at the present stage, the financial regulation of the agricultural sector of Ukraine is carried out without proper scientific justification and, as a rule, responds slowly to the requirements of economic practice, especially in the context of deepening the penetration of global processes into the national economy. Approaches to the assessment of the competitive environment of the agrarian sector of Ukraine and the direction of its state regulation are proposed. Theoretical, methodological, and practical aspects of assessing the competitiveness of the sector are disclosed. The necessity and possibility of forming a competitive environment by fiscal policy measures, primarily budgetary regulation, is proved. The problems of forming a competitive environment in the context of the current crisis caused by the COVID-19 pandemic, the place of Ukraine in the world competitiveness ranking are identified, and methodological approaches to the development strategy are proposed. It is proved that the competitive strategy is based on the existing resources of the industry (material, financial and intellectual), the level of development of various forms of management, the structure of production, marketing, processing, the formation of value chains and a bilateral state-market regulator. The directions for improving the quality of the competitive environment, arising from the paradigm of innovative development of the agricultural sector, are summarized and provide for the stimulation of small business in niche and organic production and large-scale industrial production in terms of the main indicators of food security, as well as the development of land, financial, credit and resource markets and the formation of equal access to them all agricultural producers.

The experience of the countries of the European Union shows that the driving force behind their social and economic development is local self-government, in Ukraine it is territorial communities. Decentralization reform should ensure that local governments are able to independently resolve all local issues with their own resources. The problem of financial provision of territorial communities is of particular relevance in the context of financial instability in the country. The methodological basis of the study was: a systematic approach - for the theoretical definition of the essence of the financial support of territorial communities and their assessment; methods of comparative analysis and synthesis - to identify patterns of financial support and the structure of budgetary resources of territorial communities; statistical methods for assessing the effectiveness of financial support for territorial communities; graphic - to display the main trends in the formation of monetary resources of territorial communities. To analyze the dynamics of financial provision of TC in Ukraine, statistical data for the last 5 years were used. The article considers the impact of decentralization on the financial support of territorial communities. Its advantages and disadvantages are determined. The filling of local budgets in Ukraine in the conditions of decentralization is analyzed. It was studied that own revenues of local budgets have been constantly growing during 2016-2020, which positively characterizes the introduction of decentralization. Although, compared to 2019, the total revenues of local budgets reduced due to a decrease in transfers from the state budget. The dynamics and structure of interbudgetary transfers in 2016-2020 are analyzed. The mechanism of equalization and receipt of basic subsidies is considered. The main sources of formation of incomes of local budgets are determined. The importance in the structure of incomes of territorial communities of the tax on the income of individuals is noted. An evaluation model of the sufficiency of financial support for territorial communities is considered and a ranked series of territorial units is constructed. The problems of the financial support system for territorial communities due to the existence of post-conflict and temporarily occupied territories are identified. Directions for improving the financial provision of territorial communities are proposed and alternative sources of funds for the budgets of territorial communities are considered.

Despite the steady export of Ukrainian grain growth, the net profit from its sales does not increase, and most times, even falls. That is why it became necessary to find out the reasons for the current situation and find ways out of it. The most common method for solving such problems in the modern world is the implementation of blockchain and related technologies (smart contracts, cryptocurrencies, etc.). This article is devoted to studying the economic need for the use of blockchain technologies to monitor grain for export in Ukraine and the analysis of foreign experience blockchain implementation to agricultural supply chains to adapt the best practices to Ukrainian realities. As a result of a theoretical study, the article identified problems in Ukrainian grain export, analyzed the results of using blockchain to solve similar problems in foreign countries, and also identified ways to use world experience in this area. In addition, the authors offered practical recommendations for changing and complementing the existing technological and logistic stages of grain export in Ukraine. It was also found that blockchain technologies, because of their properties such as decentralized control, security, traceability, and control of transactions, could solve most of the problems that arise in the grain supply chain from grower to end consumer. The authors have proposed a generalized multilayer system that includes a "Data input layer", a "Data store layer", and a "User's layer", which most fully considers the peculiarities of agriculture in Ukraine. However, the question of these technologies introducing cost and the economic feasibility of their use for farms of various sizes remains is still unclear, and will be considered by the authors in their following works.

In digitalization, trust is a necessary factor in economic and social development in general that determines the content of public relations and ensures their positive effect. In sharing economy, due to the specifics of the emerging relations, the issue of creating a digital environment of trust is especially relevant. The objective of the research is to determine the directions for improving the mechanism of civil law regulation of certain aspects of the collective use of goods and services, including studying the possibilities of the influence of the main provisions of civil law on the provision of the necessary trust between the turnover participants; research on the transformation of legal institutions, including the protection of reputation, in the context of digitalization processes; establishment of the specifics of regulating relations on the use of blockchain and other latest technologies aimed at creating and increasing the level of digital trust in collaborative consumption of various assets. The main research methods are deduction (the study of general legal provisions and their application to some regions of collaborative consumption), induction (the study of the rules for organizing the work of specific Internet platforms in the sharing economy and the subsequent allocation of general principles). Based on the results, the effective development of the sharing economy in digitalization presupposes a high level of trust, which has several interrelated manifestations that require differentiated approaches to their legal support. In addition to trust in digital technologies and services, the security of remotely performed transactions, and the preservation of the confidentiality of personal data, trust in society is essential for the sharing economy since only those who trust are trusted.