Independent Journal of Management & Production 2021-11-01T07:10:49-03:00 Paulo Cesar Chagas Rodrigues Open Journal Systems <p style="text-align: justify;">The <strong>IJM&amp;P </strong>is a journal for unpublished works related to Administration and Engineering of Production and Mechanics and Economics and Agricultural and Natural Resource as well as works that present results of studies and researches about the activities of Science and Technology Information. The Journal is published on a bimonthly basis in "February, April, June, August, October and December". All items sent to the newspaper, go through the peer review, being all members of the international scientific community. For further detailed information, please see about and policies <a title="click here" href=""><strong>Click here</strong></a>.</p> <p style="text-align: justify;">This is an open access journal which means that all content is freely available without charge to the user or his/her institution. 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About authors on the link, submissions, Author guidelines, we provide templates for article submission: the first template is the unidentified one called <strong>"Manuscript Template"</strong>, in which the rules of formatting and citation are included, the second template called <strong>"Manuscript Template author identification"</strong>, it would be for photo ID, and a biographical resumé, the third template entitled <strong>"Authorship responsibility and Copyright Transfer"</strong> is the copyright and responsibility of the authors, this template must be dated and signed by all authors, the second and third template must be sent in a supplementary file option <a title="click here" href=""><strong>Click here</strong></a></em><a title="click here" href="">.</a></p> <p style="text-align: justify;">The journal also allows the publication of Master's Degree Dissertations and Doctoral and Postdoctoral Thesis to stimulate the dissemination and interchange of tacit and explicit knowledge in any language.</p> <p style="text-align: justify;"><span class="hps">Guidelines</span> <span class="hps">of ethics</span> <span class="hps">incorporated into the</span> <span class="hps alt-edited">journal</span> <span class="hps">activities contributing to the</span> <span class="hps">improvement of the quality</span> <span class="hps">and clarity</span> <span class="hps">of the submitted manuscripts</span>, <span class="hps">these guidelines</span> <span class="hps">are being made available</span> <span class="hps">in October</span> <span class="hps">2014.</span> <strong><a title="Click here to download." href="" target="_blank" rel="noopener"><span class="hps">Click</span> <span class="hps">here to download</span></a></strong>.</p> <p style="text-align: justify;"><em>In the table below is informed of the situation Partial articles to be published in each of the volumes / numbers. The update occurs in this table each approved article, edited and finalized. The maximum number of articles per issue is 20.</em></p> <p style="text-align: justify;"><object style="width: 100%; height: 250px; text-align: center;" data="" type="text/html"></object></p> <div> <p style="text-align: justify;">The <strong><em>Independent Journal of Management &amp; Production</em></strong> (<em><strong>IJM&amp;P</strong></em>), with e-ISSN: <strong><em>2236</em></strong><em>-</em><strong><em>269X</em></strong> <em>WebQualis</em> are rated in the table below are the classifications of IJM&amp;P areas of knowledge related to the editorial line of the Journal.</p> <object style="width: 100%; height: 600px; text-align: center;" data="" type="text/html"></object></div> <p style="text-align: justify;">From July 2013, we received information on the impact factors for the year 2012 of some indexing organs, which are presented below.</p> <div><object style="width: 100%; height: 180px; text-align: center;" data="" type="text/html"></object></div> <div> <p class="style31" style="margin: 5px 40px; text-indent: 5px;"> </p> <p class="style31" style="margin: 5px 40px; text-indent: 5px;"><a style="text-decoration: none; color: #0033cc;" href=";-production/?viewAsMember=true" target="_blank" rel="noopener"> <img src="" alt="View Independent Journal of Management &amp; Production Group on LinkedIn" width="136" height="36" border="0" /> </a></p> </div> The main aspects of choosing the enterprises' operating strategy 2021-08-19T11:53:47-03:00 Yuliia Karpenko Anzhelika Pienova Dmytro Melnychuk Valentyna Kutsyk Nataliya Nakonechna Sergіy Kalinichenko <p>Retail trade occupies an important place in the economy of Ukraine, ensuring the sale of manufactured goods to end consumers. For retailers, it is important to achieve timeliness and reliability of services to meet customer needs, which can be achieved through the formation of operational strategy. The purpose of the article is to form a methodological approach to the development of operational strategy of retail enterprises, which is based on the requirements of corporate strategy, selected in accordance with the stage of the life cycle of the industry. The development of this methodological approach was carried out on the basis of Hill's model and system approach. As a result, a logical scheme of the process of developing an operational strategy is presented, which is specified by the list of input and output information. In order to determine the stage of the life cycle of the market of retail services in Ukraine, the eponymous concept of Porter was applied and the analysis was carried out according to the criteria: consumers and their behaviour, sales costs, changes in services, the nature of competition, profitability and found that the retail services market is growing. The method of observation, comparative and analytical method was used for the analysis, the Herfindahl-Hirschman index (HHI) was calculated on the basis of the data of the largest retail trade enterprises of Ukraine. As a result, it was found that the market of retail services in Ukraine is growing. With this in mind, an operational strategy for Ukrainian retailers has been proposed, which should aim to ensure the flexibility and variability of the operating system. The defined general direction of the operational strategy will allow to establish the content of decisions on the choice of operational processes, as well as the infrastructure to support them.</p> 2021-11-01T00:00:00-03:00 Copyright (c) 2021 Yuliia Karpenko, Anzhelika Pienova, Sergіy Kalinichenko, Valentyna Kutsyk, Nataliya Nakonechna Development of internal control and audit in Ukraine 2021-08-19T11:43:34-03:00 Olena Antoniuk Natalia Koval Svitlana Savitska Yaroslavna Mulyk Natalya Kuzyk Marianna Koshchynets <p>Control plays an important role in ensuring the efficient use of funds, both public and business sectors of the economy. The purpose of the article is to consider the role of the State Audit Service of Ukraine in the implementation of financial state control. The study is based on the analysis of reports of the State Audit office of Ukraine on the results of state financial audits of health care institutions, which last took place in 2019. The analysis of the reports of the Ministry of Finance of Ukraine allowed to establish the effectiveness of the state financial audit at the national level during last three years. The article provides answers to the following questions: i) what tasks are performed by the State Audit office of Ukraine; ii) features of external and internal audit of public sector entities in Ukraine; iii) the effectiveness of internal audit at the national level on the basis of state financial audits; iv) problematic issues of internal audit development on the example of health care institutions; v) the main directions of development of the state internal audit in Ukraine.</p> 2021-11-01T00:00:00-03:00 Copyright (c) 2021 Olena Antoniuk, Natalia Koval, Kateryna Melnyk, Ruslan Brukhanskyi , Yaroslavna Mulyk The nexus between human resources practices, intrapreneurship and organizational innovation 2021-08-26T17:16:49-03:00 Bahman Peyravi Arturas Jakubavicius Rytis Bickauskas Kateryna Mazur Alyona Piven <p class="Referncias" style="margin-left: 2.0cm; text-align: justify; text-indent: 0cm; line-height: 150%;"><span lang="EN-US">In today’s world, the impact of strategic human resources management on innovation activities plays key role in organizational development and change management. The aim of this research is to determine the impact of human resource management on intrapreneurship and organizational innovation. It is emphasized by many significant authors in last decades that the entrepreneurial activity is at the heart of competitiveness, productivity growth, innovation, economic growth and job creation. The research based on literature review and personal interpretation on the topic. Theoretical analysis on relevant researches on nexus between human resources management, organizational innovation and intrapreneurship, presentation of conceptual framework, presentation of the research findings are the objectives of the research. This study has potential limitations such as data collection process and access to the relevant literature. Research results emphasize on the impact of job selection process, training process, reward and motivational techniques on organizational innovation and intrapreneurship.</span></p> 2021-11-01T00:00:00-03:00 Copyright (c) 2021 Bahman Peyravi, Arturas Jakubavicius, Rytis Bickauskas, Kateryna Mazur, Alyona Piven Forecasting the time stock for chemical plant protection based on computer simulations 2021-08-28T11:34:13-03:00 Anatolii Тryhuba Inna Tryhuba Larysa Mykhalchyshyna Iryna Mushenyk Nonna Koval Yuliia Haybura <p>The approach, algorithm, and intelligent system of support of decision-making of management for forecasting of time fund for the performance of the mechanized chemical protection of plants are offered. They are based on the formation of a database and knowledge of the weather from the Open Weather Map service for individual countries and their regions. They provide the formation of databases and knowledge for a given country or its region, taking into account the characteristics of natural, climatic, and industrial conditions based on computer modelling. Also, the proposed intelligent management decision support system provides a systematically accountable set of variable agrometeorological components of the mechanized chemical plant protection system and their impact on the projected time fund of the relevant work. Based on the use of the developed intelligent system of support of acceptance of administrative decisions forecasting of time fund for the performance of the mechanized chemical protection of plants and the set natural-climatic and industrial conditions is executed. The climatically admissible time fund model for mechanized chemical protection of plants during the day for May, which is described by Weibull distribution, is substantiated. The obtained research results can be used by managers of agricultural enterprises during the management processes of forecasting the time fund for the implementation of mechanized chemical plant protection. The developed intelligent decision support system provides further research on forecasting the time fund for the implementation of mechanized chemical plant protection and substantiation of its models for different countries and their regions.</p> 2021-11-01T00:00:00-03:00 Copyright (c) 2021 Anatolii Тryhuba, Inna Tryhuba, Larysa Mykhalchyshyna, Iryna Mushenyk, Nonna Koval, Yuliia Haybura Optimization of economic and ecological components of using agricultural lands for balanced land use and rural areas development 2021-08-26T12:45:10-03:00 Borys Sydoruk Andrii Sava Nataliia Korzhenivska Nataliya Zdyrko Olha Khaіetska <p>The study is devoted to solving a topical problem related to the deterioration of land quality in Ukraine and in many countries around the world. This article proposes the use of economic and mathematical modelling to optimize the structure of sown areas of crops on the example of the whole of Ukraine in the direction of ensuring the balance of humus in the soil depending on the influence of a number of environmental and economic factors. The formation of the economic and mathematical model was the basis of the research methodology in this work. Based on the use of a systematic approach to assessing the effectiveness of the agricultural land use system, a number of environmental and economic indicators were selected and three groups of restrictions in the field of intensification of agricultural land use were formed. The applied approach made it possible to develop a task to optimize the sown area of crops in order to preserve the quality of land. The results of solving the formed problem showed the need to limit the sown area under crops, the cultivation of which leads to the loss of humus in the soil; in particular, it is proposed to limit the sown area under sunflower. The results of the study allowed us to draw the following conclusions: a positive effect on the quality of soils from the cultivation of annual and perennial grasses was established, which requires an increase in sown areas under these crops; promising indicators for achieving a deficit-free balance of humus in soils during the cultivation of crops have been identified; an algorithm for choosing solutions to ensure balanced use of agricultural land in the agricultural sector has been developed that the presented procedure for choosing solutions will increase the environmental and economic efficiency of agricultural land use; it is established that for the realization of certain goals in the system of land use, the decisive importance should be given to the consideration and coordination of environmental, economic and social interests.</p> 2021-11-06T00:00:00-03:00 Copyright (c) 2021 Borys Sydoruk, Andrii Sava, Nataliia Korzhenivska, Nataliya Zdyrko, Olha Khaіetska An exploratory study of theories of green marketing and its practices 2021-08-26T09:43:21-03:00 Hemantkumar P Bulsara Manita Matharu Krystyna Tarasova Olha Rulinska Inna Gogol <p>One business area where environmental issues have received a great deal of discussion in the popular and professional press is marketing. Terms like "Green Marketing" and "Environmental marketing" appear frequently in the popular press. Many governments around the world have also become so concerned about green marketing activities. Attention was drawn to the subject in late1970’s when the American Marketing Association organized a workshop on Ecological Marketing in 1975. Green Marketing has been an important academic research topic since its inception. But at the same time one of the biggest problems with the green marketing area is that there has been little attempt to academically examine environmental or green marketing. Although environmental issues influence all human activities, few academic disciplines have integrated green issues into their literature. The aim of the study was to explore research and real-life examples of green marketing that may help in future empirical research. This paper attempts to examine the concept and evolution of green marketing, identify what makes marketing green. An attempt has also been made to discuss some examples of green marketing practices in Indian context and ascertain the ways to improve consumer appeal for environmentally preferable products through different marketing strategies.</p> 2021-11-01T00:00:00-03:00 Copyright (c) 2021 Hemantkumar P Bulsara, Manita Matharu, Krystyna Tarasova, Olha Rulinska , Inna Gogol COVID-19 impact on e.commerce usage 2021-08-20T17:18:28-03:00 Antanas Usas Edmundas Jasinskas Viktoriia Zagurska-Antoniuk Vladyslav Savitskyi Pavlina Fuhelo <p>Online stores, ad portals, shopping apps have become part of everyday life in 2020-2021. The Covid-19 epidemic has rapidly forced numerous entities (public, business, and private) to become predominantly oriented to electronic commerce in the last few months (Pejić-Bach, 2021). Business in the online space faces new challenges that require additional knowledge and skills. The object of the research is the assessment how covid-19 impact on ecommerce usage in Lithuania. The aim of the work is to examine ecommerce usage in Lithuania during covid-19 pandemic. Methods: scientific literature analysis, statistical data analysis. Businesses had to offer a wider range of services in order to survive. The issue of cybersecurity has grown. Consumers have also reacted ambiguously to this situation. Not only are economic factors that determine the frequency or quantity of consumer purchases distinguished, but also social and psychological factors, such as loss of motivation or apathy. The vast majority of Lithuanian shoppers were selling local online shops. The amount of money spent on online shopping has also increased. The pandemic has increased the scope of ecommerce and the range of services in Lithuania despite the deteriorating economic and social situation.</p> 2021-11-01T00:00:00-03:00 Copyright (c) 2021 Antanas Usas, Edmundas Jasinskas, Larysa Mykhalchyshyna, Yuliia Haibura Management of teacher education: danish democratic discourse in postmodern era 2021-08-19T16:37:10-03:00 Angelina Roliak Olena Matiienko Elvira Manzhos Olena Shamanska Nelya Burlaka <p>In postmodern area, flexible and innovative management should become an integral part of the European education system as every knowledge-based society demands to educate high-quality specialists. The present research combines two dimensions: structural and administrative, including a dual fringe of both management and teacher education environments in the Nordic democratic space. The article offers a comparative analysis of the structural model, administrative principles, and new management initiatives in teacher professional training within the tertiary education system of neo-liberal Denmark. The Danish context is the most essential because this country has gained a unique experience in creating an effective system of self-governing teacher education institutions existing on a relevant background of centralized and decentralized management principles. The methodological contribution of this research is based on a case study approach that includes methods of qualitative analysis, critical induction, information reinterpretation, and generalization. Neo-liberal management initiatives of the Danish democratic state aimed at improving pedagogical education after postmodern period are considered to be a part of the response to the ongoing need for high-quality professional training of teachers based on a solid foundation of autonomy and effective innovative practices.</p> 2021-11-01T00:00:00-03:00 Copyright (c) 2021 Anhelina Roliak, Olena Matiienko, Elvira Manzhos, Olena Shamanska, Nelya Burlaka Peculiarities of the police officer's profession image in their attitude 2021-08-20T16:15:35-03:00 Rasa Dobrzinskiene Giedre Pauriene Iryna Kushnir Dimitri Grytsyshen Kostiantyn Malyshev <p>Aspects of choosing a profession and career planning are closely related to the description of the features of the image of the profession, otherwise known as the image of the profession. The choice of profession is an essential part of life, which has a significant influence upon the person and their further occupation. Furthermore, the choice of profession and job is related to the satisfaction of financial, social and personal needs. Therefore, it is very important that the choice of profession is as accurate as possible and that the profession evokes a strong feeling of vocation. A career develops accordingly, if a person is satisfied with the job and one’s current expectations meet the current situation, then the career development is successful and thrives as individually sought. For a career to follow a successful developing process it is vital to meticulously systematize the characteristics of a particular profession that would help to decide whether one wants to choose it not. Due to these reasons whilst researching the police officer’s image it is crucial to assess the point of view of current police officers in regard to the officer’s image. Correspondingly, the purpose of the article is evoked - to reveal the perception of police officers of the image of their profession. To achieve it, the concept of choosing a profession is discussed, emphasizing the importance of vocation and the path of professional development - career; the change in the attitude of police officers about the image of their profession and its factors are determined. The hypotheses are confirmed disparately. After an empirical study, the first hypothesis - the average of the respondents' assessment of the current attitude towards the characteristics of the police officer profession is statistically significantly different from the attitude before choosing this profession - was confirmed. The second hypothesis was only partly confirmed. It was revealed that the average assessment of the characteristics of the police profession for both men and women decreases depending on the degree of the police officer.</p> 2021-11-01T00:00:00-03:00 Copyright (c) 2021 Rasa Dobrzinskiene, Giedre Pauriene, Iryna Kushnir, Dimitri Grytsyshen , Kostiantyn Malyshev Information model of material and technical and financial resources in housing in Ukraine and Europe: accounting and management aspect 2021-08-18T19:25:53-03:00 Mariia Gumenna-Derij Nadiya Khorunzhak Olena Zharikova Viktoriia Rozheliuk Raisa Tsyhan <p>The purpose of the study is to form an information model of material, technical and financial resources in construction, based on identifying and taking into account the existing initial conditions and developing proposals for their improvement at the level of accounting and management by improving the documentation process. The article examines the relationship between material, technical and financial resources in housing construction. It is proposed to consider the information resource as the main resource, because it has an impact on the formation of all other resources, and therefore, in fact, manages them. This gives rise to new types of resources that are somewhat changing the pace and direction of governance and the global economy as a whole. The potential possibility of the working population of Ukraine to purchase housing by making two hypotheses is calculated. The first hypothesis concerns the ability of the working population to save money from wages, if the working person can live according to the subsistence level. The second hypothesis calls into question the first. At the junction of these hypotheses, appropriate conclusions are formed regarding the improvement of sources of financing for housing construction. Due to the study of problematic aspects of housing construction, a model of material, technical and financial resources in the context of digitalization has been formed. The derivative conditions of such resources are singled out here, namely: assistance in the restoration of natural resources; search for alternative resources; saving time; optimization of material costs; the emergence of a new type of currency; speed of calculations. Based on their research, it is proposed to improve financial and management accounting for the formation of new synthetic and analytical accounts, internal and intermediate management documents and the methodology of financial accounting.</p> 2021-11-01T00:00:00-03:00 Copyright (c) 2021 Nadiya Khorunzhak, Mariia Gumenna-Derij, Olena Zharikova, Svitlana Savitska Peculiarities of formation of competitive strategy of the enterprises of flour-milling branch of Ukraine 2021-08-18T16:14:25-03:00 Inna Kuznetsova Valentyna Gorbatiuk Tetiana Mulyk Alyona Piskun Oksana Pashchenko Oleksandr Hridin <p>The article deals with the peculiarities of formation of competitive strategy of the enterprises of flour-milling branch of Ukraine. The paper substantiates the necessity to determine the stage of the life cycle of the industry in the process of formation of the competitive strategy. The market analysis of flour-milling industry of Ukraine is carried out on indicators: size of the market, commodity nomenclature, buyers and their behavior, raw material base and intensity of competition. The paper determines that the flour-milling industry of Ukraine is at the stage of growth and has a number of tendencies, such as: decrease</p> <p> </p> <p>in sales volumes, increase in export volumes, standardization of products and average level of competition intensity. The following stages of the life cycle of the industry are studied: introduction, growth, maturity and decline. The paper proves the necessity of distinguishing the stage of renewal in the life cycle of the industry, which is implemented on the basis of modern technologies. The practical significance of the research consists in developing recommendations for choosing a competitive strategy of the flour mill enterprise in accordance with the stage of the life cycle of the industry. The enterprises of the flour-milling industry of Ukraine, in accordance with the stage of the life cycle of the industry are recommended to form competitive advantages on the basis of the concept of "lean production".</p> 2021-11-01T00:00:00-03:00 Copyright (c) 2021 Inna Kuznetsova, Valentyna Gorbatiuk, Tetiana Mulyk, Alyona Piskun, Oksana Pashchenko Problem aspects of application by state enterprises of international standards of accounting and reporting in rental operations 2021-08-19T11:39:46-03:00 Serhii Rohoznyi Iryna Parasii-Verhunenko Petro Kutsyk Olena Biriuk Olena Kolesnikova Svitlana Holovatska <p>The purpose of the article is to determine the peculiarities of public sector enterprises' use of international and national accounting and financial reporting standards governing the accounting of lease transactions, study the impact of their provisions on financial reporting indicators, substantiation of the most acceptable lease accounting models for public sector enterprises. The information base of the empirical study was the data of the official website of the Ministry of Economic Development, Trade and Agriculture of Ukraine for 2013-2020. Methodical and methodological basis of accounting for lease transactions were the provisions of P (S) of Accounting 14, NP (S) of Accounting SS 126, IPSASB 13, IAS 17, IFRS 16. In the study used such techniques as comparison, l, time series, structural -dynamic and coefficient analysis. The essence of the concept of "lease" is clarified on the basis of a comparative analysis of its various definitions given in international, national standards of accounting and financial reporting for business entities, public sector entities, as well as in other regulations. The conceptual model of rent accounting for P (S) of Accounting 14, NP (S) of Accounting SS 126, IPSASB 13, IAS 17 and IFRS 16 is considered, the problematic aspects of its application in the accounting practice of domestic state enterprises are identified. Discussion issues concerning the application of the provisions of IAS 17 are highlighted, which include: the lack of a financial component in rental costs; lack of information in the financial statements about lease obligations not incurred by the company; Insufficient information in the financial statements about the existence of the asset to which the lessee has the right to use. The results of the study are to identify the key problems of the lease accounting model in accordance with IAS 17 for state-owned enterprises and make suggestions for their solution. Recommendations for assessing the impact of the lease accounting model in accordance with IFRS 16 on the financial statements of the lessee have been developed. The main directions of elimination of obstacles to the implementation of IFRS in the domestic accounting practice concerning the lease operations of state-owned enterprises are identified.</p> 2021-11-01T00:00:00-03:00 Copyright (c) 2021 Serhii Rohoznyi, Iryna Parasii-Verhunenko, Petro Kutsyk, Olena Biriuk, Olena Kolesnikova, Svitlana Holovatska Digital transformation as a factor of ensuring country competitiveness: Moldova case analysis 2021-08-26T17:49:03-03:00 Daiva Bickauske Saulius Kromalcas Zaneta Simanaviciene Larysa Sergiienko Tetiana Baranovska <p>The digital transformation is now a reality in Moldova, as Moldova has begun to transfer social, legal, and civil service delivery online. Sped-up digitalization can be expected to create new business models and opportunities for digital jumping in traditional industries. The Coronavirus crisis has highlighted the need for support and investments in digital transformation and effective digital governance, especially to guarantee the continuity and delivery of core government functions. The digital transformation is changing not just business models but the methods of production and distribution and the industry's competitiveness. Further analysis has been made to generate specific steps/recommendations regarding the digitization of the Moldova industry. The interview with experts who work closely in digitalization or competitiveness was done, and the SWOT analysis was done. Based on the research made, the recommendations for Moldova were prepared and presented in this article.</p> 2021-11-01T00:00:00-03:00 Copyright (c) 2021 Daiva Bickauske, Saulius Kromalcas, Zaneta Simanaviciene, Larysa Sergiienko, Tetiana Baranovska Refugees children and youth social skills education in football activities 2021-08-26T14:55:39-03:00 Alma Paskevice Jurate Pozeriene Olena Dyka Inna Asauliuk Dana Olefir <p>The number of sports programs in the world to promote various integration processes is growing rapidly. Physical activity and sport, and football in particular, are an excellent strategy for dealing with the various resettlement challenges of refugee children and youth (Stura, 2019; Anderson et al., 2019; Robinson et al., 2019; Svensson &amp; Woods, 2017; UN Refugee Agency, 2019). Scientific problem question: how are the social skills of refugee children and youth developed in a group of football activities? Aim: to analyze the concept of social skills development in a group of football activities for refugee children and youth and to identify problems of social skills development. Objectives of the research: To highlight the peculiarities of physical activity of refugee children. To reveal the role of social skills in the development of social skills of refugee children through physical activity in the integration process. To analyze the results of the practical evaluation of the football program “Football3” developed by the international network “STREET FOOTBALL WORD”. The result: Football has always been closely linked to the phenomenon of forced migration worldwide. Football or physical activity has the incredible power to help shape the future and give hope to refugee children and youth living in other countries. The study revealed that the development of a football program and the productivity of practical efficiency were determined by the service provider's experience in volunteering abroad as a football coach using the Football3 method. According to informants, the stability of the structure of the football program emerged after the third season.</p> 2021-11-01T00:00:00-03:00 Copyright (c) 2021 Alma Paskevice, Jurate Pozeriene, Olena Dyka Accounting of real costs for the production of organic food: world experience and practice of Ukraine 2021-08-26T09:54:25-03:00 Yana Ishchenko Olena Podolianchuk Nataliya Struk Valentyna Yasyshena Svitlana Stender <p>The purpose of the publication is to study the current state of the organization and methods of accounting for the costs of organic production from the point of view of environmental and economic accounting in Ukraine and recommendations for adapting accounting support for managing the costs of production of organic products to the requirements of the formation of integrated information of environmental and economic accounting. To determine the general trends in the development of accounting support for managing the costs of the production of organic products, the methods of induction and deduction were used. The economic and statistical method was used to analyse the state of production of organic products, and the observation method was used to study the state of accounting for the real costs of producing organic food. The state of development of organic production for the period from 2000 to 2019 in the world, Europe and Ukraine has been analysed. It has been determined that at the micro level, in the conditions of organic production, environmental and economic accounting is an information system that allows you to monitor compliance with the requirements of domestic and international legislation regarding the implementation of this type of activity, and, at the next stages, to form consistent and comparable statistical indicators to account for the relationship " links between the environment and the economy. In the absence of regulatory accounting in Ukraine in the conditions of organic production, the formation of internal regulatory accounting regulations is a prerequisite for the effective management of such production. The formed system of cost accounting objects, considering the specifics of technological processes of operators of organic production, will allow organizing a separate accounting of costs for the production of organic products, inorganic products, and products of the transition period. A nomenclature of cost accounting items in terms of production of organic production is proposed, the use of which will make it possible to distinguish in accounting the expenses allowed by legislation in terms of production of organic production from expenses for which there are certain restrictions. The features of the functions of primary documents reflecting the costs of organic production are determined and ways to improve the documentation of production processes are proposed. This will improve the information support for product quality control and will allow adapting the accounting support for managing the production costs of organic products to the requirements of the formation of integrated information on environmental and economic accounting.</p> 2021-11-01T00:00:00-03:00 Copyright (c) 2021 Yana Ishchenko, Nataliya Struk, Valentyna Yasyshena, Olena Podolianchuk, Svitlana Stender Adaptive changes in the ornithine cycle and amino acid synthesis in sheep liver with different meat productivity 2021-08-20T17:11:02-03:00 Tetiana Prylipko Tetiana Koval Volodymyr Kostash Volodymyr Tkachuk Alina Shuliar Alona Shuliar <p>The aim of the research was to study the ornithine cycle as the process of fixing ammonia and the formation of urea in the body of highly productive animals. In our experiments, we used a protein-deficient diet and urea as a nitrogen substitute for nitrogen-containing materials in the diet to reveal the mechanism of action of urea on animals, in particular on the biochemical processes of the ornithine cycle. There are some differences between Bukovinian sheep of the Askanian meat-wool breed and outbreds in terms of the ability to build muscle tissue. Our study reveals that the slaughter yield and the average daily gain consumption of Bukovinian-type meat of the Askanian meat-wool breed were higher in summer and in autumn, compare with purebred sheep. Sheep of the Bukovynian type of Askanian meat-wool breed have the intensity of enzymatic formation of urea in liver homogenates that is much higher in all experiments than in outbred sheep. A sharp drop in the activity of all stages of urea formation and glutamic acid synthesis in liver homogenates and significantly weakened urea formation was found in all experiments of the fourth series in comparison with the experiments in the third series. Increased muscle growth, high nitrogen deposition, and a much lower percentage of urinary excretion of ammonia and urea nitrogen, as well as higher activity of enzymes of the ornithine cycle and glutamic acid synthesis in the Bukovinian sheep type of Askanian meat-wool breed compared to outbreeds allow concluding that ammonia and urea in highly productive animals act less as finishing products of nitrogen metabolism than in low-productive animals.</p> 2021-11-01T00:00:00-03:00 Copyright (c) 2021 Tetiana Prylipko, Tetiana Koval, Volodymyr Kostash, Alina Shuliar, Alona Shuliar Moodle as e-learning system for esp class 2021-08-19T16:29:40-03:00 Iryna Humeniuk Oksana Kuntso Natalia Lebedieva Olga Osaulchyk Olha Dakaliuk <p>The aim of the paper is to examine the correlation of the knowledge gained by students in online and offline classes, consequently, the overall performance of e-learning, as well as the effectiveness of the certain language skills among the main four (listening, speaking, reading, writing) by virtue of students’ feedback and objective experimental results using statistical methods data processing. The paper demonstrates the results of the e-learning experimental research conducted during the academic year 2020/21, including the remote learning period due to the Covid19 pandemic situation in the spring semester, at the State Agrarian and Engineering University in Podilya, Kamianets-Podilskyi, Ukraine. Online study support for ESP was personally created as a four-credit course due to ECTS in the Moodle Learning Management System (LMS) with the application of Big Blue Button. The research sample is represented by 100 students majoring in veterinary medicine and enrolled in the mandatory subject of English for Specific Purposes. The group of students was enrolled in the lessons based on their bachelor curriculum. The subjects, referred to as experimental and control groups, accordingly, both wrote the primary test, at the beginning of the course, and the final one at the end. For pre-test content, the online standard test for B1 level was applied. The post-test was created by the educators, who were involved in the experiment. Due to the results procession and test analysis, it is admitted that the students of the experimental group showed slightly worse results in listening comprehension section, while having the same indicators concerning writing skills, and they had essentially worse outcomes in speaking and reading comprehension if compared to their peers from the control group. Mann-Whitney and Wilcoxon non-parametrical pair tests were selected to check the statistical hypotheses, due to the character of input data.</p> 2021-11-01T00:00:00-03:00 Copyright (c) 2021 Iryna Humeniuk, Oksana Kuntso, Natalia Lebedieva, Olha Dakaliuk , Olga Osaulchyk Peculiarities of social business concept 2021-09-13T13:51:40-03:00 Arturas Simanavicius Eimantas Kisielius Liliia Kharchevnikova Liliya Svorobovych Alla Chykurkova <p>The essence and uniqueness of social business in solving the most sensitive problems of the society, being able to survive independently and ensure the continuity of activities gives this form of activity an advantage and determines its growing popularity. There are many different definitions of social business. Some authors explain the definition of social business by distinguishing the main aspects that distinguish social business from other forms of activity. However, there are also forms very close to social business. The research objective is to present differences of social business concepts and to identify advantages of such initiatives. The analysis of social business concepts has shown that social business is defined by three principles: social business solves social problems that are not addressed by the public sector; the main motive of social business is public benefit; representatives of social business exploit market mechanisms (without excluding the existing ones) when creating social benefits. Research has shown that social business does not yet have one specific definition, but, according to the development and perception of social business, two main directions can be distinguished: Anglo-American and European.</p> 2021-11-01T00:00:00-03:00 Copyright (c) 2021 Arturas Simanavicius, Eimantas Kisielius, Liliia Kharchevnikova, Liliya Svorobovych Increasing the effectiveness of food supply chain logistics through digital transformation 2021-08-20T18:39:16-03:00 Kristina Sermuksnyte-Alesiuniene Zaneta Simanaviciene Daiva Bickauske Stefaniia Mosiiuk Iryna Belova <p>During the COVID-19 crisis, there were many restrictions to transportation. Due to that, a significant disruption in the food supply chain has emerged. The transportation of the fresh food and maintaining the quality, from farm to the table or distributing and then collecting from the warehouses and delivering to the consumer, has become crucial. Technologies and especially IoT, have become the primary tool to fight it. The research objective is to analyze and create new knowledge about digital technologies used to improve and make more effective the food supply chain processes. An exploratory case study methodology helps to investigate a large consortium based on IoT technologies, implemented in pilot cases on farm level and measuring their performance over the period of four years. This is an interpretative study, and the method of semi-structured interviews and document review for collecting the data was used. The results show IoT-connected sensors and systems in food and beverage supply chain logistics offer real-time visibility and data-driven analytics, allowing stakeholders to improve performance, cut operating costs, conduct predictive maintenance to avoid downtime, and even decrease energy usage or reduce negative environmental impacts.</p> 2021-11-01T00:00:00-03:00 Copyright (c) 2021 Kristina Sermuksnyte-Alesiuniene, Zaneta Simanaviciene, Daiva Bickauske, Stefaniia Mosiiuk, Iryna Belova Development of the institutional accounting for the needs of financial regulation: experience in the agricultural sector of Ukraine 2021-08-09T17:14:05-03:00 Nataliia Semenyshena Oksana Radchenko Andrii Zelenskyi Nadiia Khocha Ulyana Pelekh <p>The study of the accounting environment was conducted and proposals for improving its theory for the needs of the macro-level of management from the standpoint of institutional theories were formed. A working hypothesis is proposed on the dependence of data collection methods for financial regulation, the formation of a development strategy for the industry, the selection of the Structure of programs of state support for goods and services, and it is tested on examples of budgetary financial regulation of the agricultural sector of Ukraine. For this, the existing scientific approach and practice of information support of financial support were analysed using examples of budget programs in the agricultural sector of the economy, determination of the state and ambushes of its further development in relation to the financial condition of agricultural enterprises, the level of their accounting and financial reporting, and, accordingly, the awareness of managers concerning participation in budget programs, submission of applications that takes budget support and its effective use. The analysis of indicators in the effectiveness of budget programs is carried out in order to disclose the relationship between accounting and macroeconomic indicators in the development of the agricultural sector of Ukraine. The methodological approach to determining the effectiveness of budgetary support for the development of the agro-industrial complex is generalized, a comparative assessment of the effectiveness of various programs of state financial support for agricultural commodities and production sites is carried out and statistical material on the state of agriculture is processed the Impact of budgetary support on the formation of financial indicators in the agricultural sector was determined. Proposals were provided for the concentration of state financial resources on the Key Program of Budgetary Support for the development of the agricultural sector and improvement of the organizational mechanism functioning of the system of budgetary subsidies for agricultural goods. The main indicators of monitoring the effectiveness of state programs to support the agricultural sector have been outlined and proposals are given for improving the information support of this process, accounting tools, financial and budgetary reporting. Recommendations are given for the concentration of state financial resources on the Key Program of Budgetary Support for the development of the agricultural sector and the improvement of the organizational mechanism of functioning of the system of budget subsidies in connection with the achieved financial indicators of activity of the commodity producers formed in the accounting and information system.</p> 2021-11-01T00:00:00-03:00 Copyright (c) 2021 Nataliia Semenyshena, Oksana Radchenko, Andrii  Zelenskyi, Nadiia Khocha, Ulyana Pelekh, Marianna Koshchynets Editorial Volume 12, Issue 6 2020-09-18T14:29:06-03:00 Paulo Cesar Chagas Rodrigues Nataliia Semenyshena 2021-11-01T00:00:00-03:00 Copyright (c) 2021 Paulo Cesar Chagas Rodrigues, Adriano Maniçoba da Silva