Digital labor platforms: new forms of labor organization and regulation

The monograph presents an extensive study of new forms of labor organization in the context of the development of technical, technological, financial, economic and socio-cultural factors. The distinctive features of digital labor platforms, their classification, as well as the strategies of key players in the global and Russian-speaking distance labor markets are given. Based on the analysis of current international analytical reviews, foreign and domestic scientific publications, current legislation and court decisions, the author gives approaches and methods of regulatory regulation of platform labor. The author does not ignore such controversial issues as: direct and indirect methods of state influence on the activities of digital labor platforms, problems of social responsibility, as well as prospects for the development of platform cooperativism in the world and Russia as an alternative to labor platforms focused on the global level. It is of interest to researchers, government authorities, teachers of higher educational institutions, graduate students and students studying these problems.

ФІНАНСОВА БЕЗПЕКА ПІДПРИЄМСТВА ТА НАУКОВО-МЕТОДИЧНИЙ ІНСТРУМЕНТАРІЙ ЇЇ ОЦІНЮВАННЯ

The article attempts to tackle theoretical and methodological issues related to enhanced understanding of the nature of enterprise financial security as well as the use and the selection of research and methodological tools for its evaluation. An emphasis is put that in the current vulnerable economic environment, domestic enterprises are greatly challenged by a wide range of risks and threats caused by a number of negative effects from external and internal factors. It is argued that the lack of argument and consistency in building a robust financial security framework for business entities might translate into a drop in revenues and profits, loss of liquidity, solvency and financial independence, along with spurring unreasonable amounts of receivables and payables and, consequently, triggering a crisis situation. The purpose of this research is to explore modern analytical, financial, economic and statistical tools to assess the enterprise financial security and to enclose its advantages, disadvantages and applicability in the financial management context. Within the scope of this research, the enterprise financial security is viewed as a particular enterprise state characterized by the most efficient use of resources, profitability, and financial stability which acting together contribute to gaining a successful business performance, eliminating the negative effects from external and internal destabilizing factors over an indefinite period of time. According to the research findings, to assess the enterprise financial security, it is suggested employing a research and methodological toolkit based on the cash flow analysis, evaluation of financial stability, financial indicators, resource-based and functional approach, as well as implementation of integrated indicators. The conclusions of the study resume that given the different criteria and indicators embedded in different approaches (each of them having its pros and cons), to render a comprehensive and informative analysis, using a number of approaches to assess the level of enterprise financial security sounds reasonable enough and thus is strongly recommended.

The Financial – Economic Factors in the Strategic Planning of European Borderlands: Envisioning the So-Desired Sustainable Development

In Europe, there are a considerable number of borderlands involving various Cross-Border Cooperation (CBC) projects, plans, and strategies. It is a well-known fact that these border synergies are perceived as very intricate processes. Consequently, researches that focus on different variables, factors, and perspectives that could affect the success or failure of the common border projects are essential to achieve consistent regional sustainability. In fact, we believe there is a gap on the perception and implementation of some of the critical factors for territorial success in borderlands by the regional main actors. Thereby, this study through the use of exploratory tools as top-to-bottom questionnaires examines the border cooperation of eleven CBC projects (twenty-one European cities) focusing on the financial-economic theme. Besides, the research permits us to recognize and isolate the two main decisive factors to consider from a financial-economic: (i) Strong territorial strategy; (ii) Access to European funds. Moreover, this study shows that the CBC could be used as a catalyst for creating job opportunities in these regions.

Analysis of internal control and its impact on the organizational development of the decentralized autonomous government of the Uzhcurrumi parish

This research aims to determine the impact of internal organizational control in the Uzhcurrumi Parish GAD through the investigation of policies and norms that regulate the fulfillment of institutional objectives. For an institution to be competitive and successful in its administration requires transparency, good honorability, good conduct, organization and integrity in the execution of the management system, in addition to constant monitoring of financial, economic and administrative activities. For this reason, the management of internal control is essential for an adequate organizational development, since it guarantees a correct administration and the organizational development of the institution. The methodology applied is the qualitative-descriptive, which is carried out by searching for information that supports the topic addressed, thus allowing the verification of the effectiveness of the control system and its importance in public institutions. Concluding that public entities must have an internal control system as a management tool within the institution.

Repressive Policy of the Soviet State in the Field of Protection and Ensuring the Stability of the Ruble in the 1920s-1950s (Financial, Economic, Criminal and International Legal Aspects)

Based on the analysis of archival and bibliographic sources, the paper examines the financial, economic, criminal and international aspects of the policy of the Soviet state in the field of protection and maintenance of the national currency and economic sovereignty of the USSR in the 1920s-early 1950s. Special attention is paid to the study of the law enforcement practice of Soviet punitive bodies. In conclusion, conclusions are formulated designed to actualize the priority of conducting a unified financial, credit and monetary policy in the Russian Federation

Diversification as a strategic direction for sustainable development of enterprises in the agricultural sector of the economy

The diversification of the activities of agricultural enterprises is considered as a process of mastering the production of new or expanding the range of traditional types of products, which makes it possible to more fully realize the existing natural, biological, resource, production potential and helps to strengthen financial, economic and environmental safety, increases the competitiveness and efficiency of economic entities. Today, the need to diversify the activities of domestic agricultural enterprises is determined by a set of prerequisites, both general economic and specific. In modern realities, the overwhelming majority of farmers are focused on the production of the most liquid and least capital- and labor-intensive types of products with a short payback period. The economic results of agricultural enterprises in most cases directly depend on the efficiency of production of grain and oilseeds. Narrow specialization, and sometimes practically monoculture, increases the threats of agrobiological, ecological, and economic nature Diversification of their activities allows minimizing the risks of agricultural enterprises from unfavorable phenomena of agrotechnical and weather-climatic nature and unforeseen changes in market conditions. Optimization of the sectoral structure on the basis of a rational combination of the main, additional, and subsidiary industries ensures more efficient use of land and means of production, leads to the leveling of seasonality, and creates conditions for an enterprise to receive a guaranteed stable income. The priority for the diversification of large-scale agricultural production is its investment and innovative development with a rational combination of crop and livestock industries, the revival of the traditional for Ukraine industries of beet growing, vegetable growing, horticulture, cattle breeding, pig breeding, sheep breeding. Diversification of the activities of small and medium-sized producers provides for an orientation towards the production of products with a high level of labor intensity, environmentally friendly organic products, niche agriculture, the production of non-traditional agricultural products, green, agritourism, etc. The need to change the raw material nature of the agricultural sector of the Ukrainian economy determines the need to increase the industrial processing of agricultural raw materials. This will not only make it possible to obtain greater added value, but will also ensure the creation of additional jobs, will contribute to the growth of incomes of the population, and an increase in the revenues of budgets of all levels. The development of diversification processes guarantees a stable income and an increase in the profitability of agricultural producers and will also contribute to the implementation of national priorities for ensuring the country's food security, increasing employment, and solving social and material problems of peasants.

Functions and Meaning of “Materiality” in the Formation of Information in Financial Statements

The problem of materiality of information is related not only to audit, but also to financial, economic and managerial activities, including organization and maintenance of accounting, financial reports, analysis of an entity. The level of materiality of the information, including the materiality of deviations of the actual values of indicators from the specified parameters, predetermines the risk of uncertainty in making managerial decisions and decision-making processes as a whole. “Materiality” is unique for each entity or Group of Companies that generates IFRS reporting. That is why IFRS does not provide specific quantitative thresholds or clear rules for their determination. However, provides the qualitative factors that should be considered when assessing materiality: • Whether the misstatements allow demonstrating the compliance of the company's activities with financial forecasts - own, market, made by rating agencies or other independent analysts; • Whether the misstatements enable it to demonstrate compliance with regulations, debt or credit covenants, or other contractual requirements; • Whether misstatements convert net loss to net income or vice versa; • Whether misstatements affect key ratios or other disclosures in the financial statements to which users pay special attention; • Whether misstatements affect the size of bonuses for key management personnel; • Whether or not the segment disclosures are misstated; • Whether misstatements affect the disclosure of transactions with related parties. If a misstatement is intentional to achieve a particular disclosure option, then the misstatement is considered material, regardless of the amount. This is because the entity expected such misstatement to influence the decisions made by users of the financial statements. Keywords: Materiality; Financial statements; IFRS; Interim financial statements; Qualitative and quantitative indicators.

Subjective social well-being of employees with different socioeconomic statuses

Thepurposeof the research is to specify differences in the subjective social well-being of an organization’s employees with different socioeconomic statuses. The following methodshave been used to conduct the empirical research (n=38): theoretical analysis and generalization of scholarly views of the problem; empirical methods: “Questionnaire of Subjective Social Well-Being” (T.V. Danylchenko); “Questionnaire of Subjective Economic Well-Being” (V.O. Khashchenko); the methods of statistical analysis: correlation analysis; F-test. Results.The authors have established statistically significant correlations between the criteria of subjective social well-being and subjective economic well-being, namely, between the scales “Social visibil-ity”, “Social remoteness” and the indices of economic optimism, economic anxiety, and financial deprivation. It has been confirmed the statistical interdependence between the scales “Emotional acceptance” and “Family well-being index”. The research has determined differences between employees’ groups, which were divided according to socioeconomic status (managers and “performers”), on the following scales: “Social visibility”, “Positive social perceptions”, and “Economic optimism index”. Conclusions.The employees with higher socioeconomic status recognize their influence, the capability to settle problems, the availability of social ties, financial, economic, material, and social resources due to which they are confident when coping with stressful situations, have a positive economic expectation, a high level of efficient social functioning. The employees with low socioeconomic status are mainly characterized by unsatisfactory emotional and social relations, a failure to actively influence their social environment; they feel economic anxiety about their finances and the future.Keywords: social status, employees of organization, economic well-being, subjective economic well-being, mental well-being.

Epidemiological profile of interpersonal violence in Brazil between 2015 and 2019

The objective was to determine the prevalence of interpersonal violence between 2015 and 2019, based on notifications from the Unified Health System (SUS). This is an ecological study with metadata from SINAN/DATASUS on notifications of violence over a period of 05 years. A total of 1,534,146 cases of violence were reported in several categories: physical violence; psychological violence; neglect/abandonment; sexual violence; torture; financial/economic violence; Child labor; legal intervention; trafficking in persons; and other types of violence. The main victims of violence were women (77.55%), white (40.40%), with incomplete higher education (13.93%), single (38.08%) and heterosexual (50.15%). Violence was characterized by sexism as the main motivation (8.88%), with physical violence being the most prevalent (60.78%). As for the means of aggression, force/body beating (42.98%) was the most used against the victim. The majority profile of the aggressor was male (54.54%), adult (45.52%), victim's spouse (13.61), not alcoholic (43.41%). These results demonstrate the importance of preventing violence, especially in the home environment, perpetrated by intimate partners, family members and acquaintances of the victim. The study provides, to date, one of the largest samples of interpersonal violence reported by health professionals in Brazil.