DEVELOPMENT OF HOTEL BUSINESS OF CHERNIVTSI IN CONDITIONS OF CRISIS PHENOMENA

The simplest form and at the same time a component of the crisis is the crisis phenomenon. The hotel business periodically experiences economic crises. Hotel development is characterized by the periodic emergence, exacerbation and resolution of DEVELOPMENT OF PRODUCTIVE FORCES AND REGIONAL ECONOMY Issue I (81), 2021 27 socio-economic conflicts. The relevance of the research is due to the significant attention to the implementation of strategies for protection against crises and future development of the business entity, which will eliminate the existing shortcomings and increase the efficiency of the hotel industry. The article analyzes current events in the world and trends in the economy of Ukraine regarding the development of the hotel business; a content analysis of the number of hotels and similar accommodation in Chernivtsi; changes in tourist flows in Chernivtsi were identified and the dynamics of the number of Ukrainian citizens and foreigners who were in collective accommodation was modeled. In the process of analysis, it was found that the social effect of research in practice is as follows: expansion of priority measures to increase the activity of the hotel industry, including, inter alia, the creation of a strong investment microclimate; providing tourists with comfortable and safe conditions for coming to Chernivtsi; improving working conditions and service culture at the hotel industry in crisis situations. Prospects for further research are the development of new concepts and mechanisms for managing hotel facilities in a crisis, the implementation of scientific research on new systems for reforming the industry, because in a constantly changing internal and external environment, the hotel business faces new challenges and challenges.

MODELS OF ECOLOGICAL AND ECONOMIC FUNCTIONS AS TOOLS OF DECISION SUPPORTING IN MARKET ECONOMY

There have been analyzed the possibilities of using different classes of models to support decision-making in terms of certainty in the management of ecological and economic systems, including optimization and functional ecological and economic models, which are closely related and in some sense are equivalent models. Such models include those describing ecological and economic interaction by means of the problems of mathematical and linear programming. The specificity of these models is that their optimal values are functions of МАТЕМАТИЧНІ МЕТОДИ, МОДЕЛ І ТА ІНФОРМАЦІЙНІ ТЕХНОЛОГІ Ї В ЕКОНОМ ІЦІ 104 Випуск І (81), 2021 model parameters that reflect both economic and environmental characteristics of the studied processes, so this type of model is an implicit reflection of the set of allowable values of their parameters in the set of optimal values of objective functions. These reflections are numerical functions of the dependence of optimal values on model parameters, which in the case of models of linear optimization can be constructed in an explicit analytical form, and their properties are close to the so-called neoclassical functions used in the theory of consumption, production and so on. The paper proposes optimization of ecological and economic models for maximization of output and profit from it. The target functions of these models are the functions of output and profit respectively, and the admissible set of used production resources are formed by the restrictions on economic and environmental resources of the manufacturer. The vectors of the maximum possible volumes of these resources are used to build, on the basis of these models, ecological and economic functions of optimal output and profit, that are the functional models of decision-making in ecological economy. These functions, like other models in this class, are an effective tool to support decision-making in practice as they are a more convenient tool for those responsible for making decisions and implementing them. The algorithm for constructing such functions and their peculiarity for practical application is substantiated, which lies in the fact that they model strict control over the manufacturer's compliance with environmental standards, motivates the manufacturer to adhere to environmental production standards and relevant environmental legislation. As decision-making models, the proposed models of ecological and economic functions are of great practical importance for the development of environmental standards and technological policy of the country or its regions.

THE NONLINEAR MODEL OF BEHAVIOR OF TWO COMPETITIVE FIRMS

The practical task of economics lies in applying the methods of substantiating its decisions. For economics, the main method is the modeling of economic phenomena and processes and, above all, mathematical modeling, which has been stipulated by the presence of stable MATHEMATICAL METHODS, MODELS AND INFORMATION TECHNOLOGIES IN ECONOMY Issue I (81), 2021 117 quantitative patterns and the possibility of a formalized description of many economic processes. The economic-mathematical model contains a system of equations of linear and nonlinear units that promote a mathematical description of economic processes and phenomena, consists of a set of variables and parameters and serves to study these processes and control them. Dynamic models of the economy describe it in development, as well as provide a detailed description of technological methods of production. Mathematical description of dynamic models is carried out with the use of a system of differential equations (in models with continuous time), difference equations (in models with discrete time), as well as systems of algebraic equations. It is important that the investigation of various economic issues has led to the development of the mathematical apparatus. In linear algebra, productive matrices are caused by the studies of intersectoral balance, whereas mathematical programming arose in the course of researching the optimal plan for the distribution of limited resources. In a similar way, there emerged the theory of economic indices and econometrics, the theory of production functions and the theory of consumption, the theory of general economic balance and social welfare, the theory of optimal economic growth. The paper under studies deals with the dynamic economic behavior of two competing objects, whose mathematical model is a nonlinear nonlocal problem for a system of ordinary differential equations with variable coefficients and argument deviation. The dynamic mathematical model is based on the assumption that the volume of output of both firms is determined by such factors on which output depends linearly. The model under discussion includes nonlinear factors, which describe the level of distrust of the competitors and depend on the time of observations and production volumes in previous moments, because the latter significantly affect the production activities of the firm. Such mathematical models are called time-delayed models.

FEATURES OF DISTANCE LEARNING IN HIGHER EDUCATION IN THE CONVENTION OF THE COVID-19 PANDEMIC

Today, the system of higher education around the world continues to take measures to effectively organize educational activities in the context of the COVID-19 pandemic. All METHODS OF TEACHING AT HIGHER EDUCATIONAL ESTABLISHMENTS Issue I (81), 2021 131 countries of the world had to face unexpected difficulties in connection with the introduction of self-isolation. The higher education system was "on the front lines" with a large number of people. The closure of higher education institutions and the emergency transition to distance learning have led to obvious problems, mainly due to insufficient technical equipment, lack or poor preparation of both teachers and students to work in the new environment. These and other problems pose another challenge to the higher education system in a critical situation. At the same time, along with the obvious challenges and problems, the new format of distance learning provides a wide range of opportunities and prospects for change and improvement of educational systems, for which the critical situation creates forced conditions. The article substantiates the importance of effective distance learning in higher education in the context of the COVID-19 pandemic and outlines the main problems of the individual in the relationship "teacher-student" in quarantine. The current stage of informatization of society cannot be imagined without the introduction of information and communication technologies in all parts of the education system, educational institutions and government. These technologies are especially relevant in quarantine, as they allow you to implement distance learning. It is also important that distance education expands and renews the role of the teacher, makes him a mentor-consultant who should coordinate the cognitive process, constantly improve the courses he teaches, and increase creativity and skills in accordance with innovations and innovations. During distance education, there is also a positive impact on higher education: increasing their creative and intellectual potential through self-organization, the desire for knowledge, the use of modern information and telecommunications technologies, the ability to make responsible decisions. The analysis of the research devoted to distance educational process, has allowed to reveal its other basic features, in particular: orientation on independent cognitive activity; significant potential opportunities for distance learning to intensify educational and cognitive activities; the possibility of organizing open learning, expanding the audience of consumers of educational services; integration of world educational services; reduction, under certain conditions, of material costs for the organization and implementation of the learning process.

THE DETERMINATION OF INFLUENCE OF TOURISM FOR THE DEVELOPMENT AND MANAGEMENT OF THE HOTEL INFRASTRUCTURE OF THE REGION IN THE CRISIS PERIOD

In a general sense, the hotel infrastructure is a component of tourism, and its quality forms and affects the level of service and integrated development of tourism and its products. The material basis of hotels and their network is clearly correlated with the determinism of the impact on tourist flows, the number of visitors to the regions, which generates new volumes and financial revenues to them. On the other hand, tourism and the tourism market account for a significant share of the economy of many countries, and one of the features of this business is the direct subordination and interdependence of tourism infrastructure (including hotel), travel agents and contractors, their impact on society, political conditions, features and trends in different time slices. At the same time, tourism today with the hotel infrastructure due to its unpopularity with tourists, is experiencing a significant crisis caused by the COVID-19 pandemic, which has a significant impact on the reduction of various indicators in the field of services, including tourism. This has led to job РОЗВИТОК ПРОДУКТИВНИХ СИЛ І РЕГ ІОНАЛЬНА ЕКОНОМІКА 10 Випуск І (81), 2021 closures, economic losses, downtime or the closure of a number of related companies and their counterparties, prompting urgent responses to the analysis of the travel services market and crisis management practices during and after. In the process of research used literature, analysis, synthesis, induction, deduction, analogy; specific scientific: factor analysis, statistical methods. The article considers the general impact of tourism on the state of hotel infrastructure in the period before and during the pandemic of 2020-2021, forecast data for their development in the near future in global and regional dimensions as the case of Chernivtsi region, offers generalized proposals for tourism and hotel business through crisis measures, identified promising players in the market of tourist and hotel services in the post-crisis period. The results of the research can be used by local governments to develop and substantiate long-term strategic plans for the organization, management and development of tourism business and hotel infrastructure of Chernivtsi region in crisis and post-crisis periods related to the COVID-19 pandemic. Theoretical and methodological and applied developments together with the obtained results can be used in similar studies for other regions in overcoming the crisis of tourism and hotel business caused by the pandemic COVID-19.

POSSITIONING OG HIGHER EDUCATION INSTITUTIONS ON THE MARKET OF EDUCATIONAL SERVICES

For higher education institution, one of the most important tasks is to form its own competitive advantages, search, interest and retain consumers, because the main goal of HEIs is its long-term successful activity based on the quality of educational services. On the one hand, the transition to market relations has contributed to the emergence of nongovernmental (private) higher education institutions, increasing the number of participants and a variety of educational programs. On the other hand, the demand for higher education services has risen sharply. As a result, competition in the education market has intensified, which has prompted higher education institutions to increasingly use marketing to adapt their activities to market conditions. The complexity of positioning a higher education institution is determined by the diversity of consumers of educational services, including employers as representatives of the labor market. Therefore, the task of the educational organization is to find a unique position that, being significant for all or most consumers, would allow the higher education institution to differentiate itself from competitors. The article investigates the directions of positioning of higher education institutions. It is established that as a result of increasing competition in the market of educational services, there is a need for higher education institutions to increasingly use marketing to adapt their activities to market conditions. The essence of the definition of "positioning" from the point of view of different authors is considered, the concept of positioning through the prism of higher education institutions is singled out. The criteria for selecting higher education ЕКОНОМІКА ТА УПРАВЛ ІННЯ НАЦІОНАЛЬНИМ ГОСПОДАРСТВОМ 42 Випуск І (81), 2021 institutions by potential entrants (economic, social, organizational), generalized a survey of respondents to identify areas of positioning (ownership, educational programs, demand for graduates in the labor market, interaction with the business environment, additional services to consumers, staff , opportunities for comprehensive personal development, cost).

DISTANT LEARNING ESL

Distance Learning is an online-based program that gives students additional practice outside the classroom and helps decrease the amount of time it takes inside the classroom to study for the HSE test or to improve English language skills. МЕТОДИКА ВИКЛАДАННЯ У ВИЩІЙ ШКОЛ І 146 Випуск І (81), 2021 Distance education, as a form of education that enables and promotes development of autonomous life-long learning skill, necessary to keep up with rapid changes and development in today’s society, is a concept definitely worth considering. Teaching a foreign language in a distance education system is very challenging, primarily in terms of overcoming the main gap – lack of direct contact between teachers and learners. This paper focuses on the aspect of teaching materials used for ESL in a distance learning system. To ensure the implementation of basic educational programs with high efficiency, the implementation of appropriate reforms in distance and innovative learning, which meet all modern requirements, is a very important process in the development of education. The development of distance learning courses will be useful to ensure equal access to educational opportunities for all students, especially for workers, or for those who study in parallel in other universities in Ukraine or abroad. Private educational organizations and government agencies around the world support the use and development of distance learning by accumulating pedagogical and methodological experience for further development. Distance learning technologies represent many new opportunities for teaching foreign languages, which allow further expanding the range of teaching methods, just as language laboratories, television and computers have increased the standard classroom. It is important to review these distance-learning options to distinguish their ability levels, as these systems have different limitations on the learning process. For example, one-way systems that use only presentations have been criticized for not providing anything other than a video distribution system that could be reproduced by sending 10 videos to students. The lack of direct bilateral interaction, which characterizes many distance education programs, is contrary to the goals of foreign language teaching. However, using this interaction, distance technologies can maintain the integrity of foreign language teaching. Learning strategies that encourage student-teacher dialogue and student autonomy in distance learning situations should be included in learning.

WAYS TO IMPROVE ACCOUNTING AND AUDIT AT THE ENTERPRISES OF THE PAINT INDUSTRY OF UKRAINE

Chemical industry is one of the main segments of world industry. It should be noted that this is a multi-element production system, which includes the synthesis of substances with certain properties based on mineral, organic and other raw materials by chemical processing. Producing intermediate goods (raw materials and semi-finished products) for all sectors of the economy. Modern chemical industry largely determines the level of their competitiveness, as well as the dynamics of development, nature and direction of innovation processes. On the other hand, a wide range of chemical products confirms its importance in the consumer market. The presence of debatable issues on the activities of chemical industry of Ukraine, as well as problems in the information support of management information on the state of the material and technical base, led to the choice of topic, goal, objectives, subject and structure of research. Priority directions of development of the paint and varnish industry as a whole and in the context of individual business entities should focus on solving problems that ACCOUNTING, ANALYSIS AND AUDIT Issue I (81), 2021 73 together will ensure the competitiveness of the industry and its progressive development in the complex conditions of modern transformation processes of Ukraine’s economy. One of the problems hindering the development of domestic enterprises of chemical industry is the inadequacy of accounting and analytical support systems for information support of management decisions on the formation and use of material and technical base of economic entities. Taking into account all the above mentioned, we consider it appropriate to introduce an internal audit mechanism in enterprises for the efficiency of the use of fixed assets in order to form an information base for management staff. The article examines the state and prospects of development of the paint and varnish industry of Ukraine in order to attract investment flows, as well as the need to implement an internal audit system in order to form an information base for management staff. During the study of current state of chemical industry of Ukraine, methods of observation and detailing were used; in the study of statistical material and information of the surveyed enterprises - methods of grouping and comparison, as well as methods of synthesis and analysis The introduction of internal audit of fixed assets in order to control the effectiveness of their use, as well as to make informed management decisions is based on the improvement of the accounting system. After all, it is the data of accounting and reporting allow us to assess the actual availability of fixed assets, the correctness of the service life, the correct choice of depreciation method, as well as the accuracy of its calculation, completeness of accounting, correct correspondence of accounts and generalization of information in financial statements. Therefore, it is necessary to study ways of improvement of the account and internal audit at the enterprises of the paint and varnish industry considering functions of management of development of material and technical base of the enterprise.

SPECIFICITY OF TEACHING LEGAL DISCIPLINES TO STUDENTS OF ECONOMIC SPECIALTIES: PROBLEMS AND OPPORTUNITIES OF DISTANCE LEARNING

The article considers the problems of teaching legal disciplines to students of economic specialties in the conditions of quarantine and on-line training. The purpose of the article is to identify opportunities and proposals for improving the quality of teaching legal disciplines in the format of distance learning. Empirical formalized and specially legal methods, as well as methods of analysis and synthesis, opposition, generalization of individual pedagogical experience and others were used in the study. МЕТОДИКА ВИКЛАДАННЯ У ВИЩІЙ ШКОЛ І 168 Випуск І (81), 2021 It is proved that with diverse use of educational methods and constant creative stimulation it is possible to provide the educational process in the on-line mode of proper quality. It is substantiated that the disciplines of legal orientation, which are provided by the curricula for students seeking economic specialties, have an interdisciplinary nature, which clearly affects the methodology of their teaching. For the proper teaching of legal disciplines to students of economic specialties in the conditions of distance learning, proposals have been developed for the selection of optimal forms of conducting lectures and seminars. Modern society and higher education, in particular, are under the influence of quarantine restrictions related to the spread of Covid’s infection. This creates the need for the formation of educational and methodological developments that will promote education in the context of online learning, and their scientific justification.

ACCOUNTING FOR CREDIT OPERATIONS IN BANKS UNDER THE COVID-19 PANDEMIC CONDITIONS

The period of corona crisis prompted the emergence of new challenges for domestic corporate and individual businesses. In particular, small, medium-sized businesses and micro-enterprises experienced a significant lack of financial resources and an urgent need for credit funds. For the first time in history the banking system of Ukraine provided support ACCOUNTING, ANALYSIS AND AUDIT Issue I (81), 2021 85 on the appropriate lending level to both the corporate sector and individual borrowers during the crisis. The Cabinet of Ministers of Ukraine has developed and actively implemented in practice the Program “Affordable Loans 5-7-9%” by a number of banks which has become a kind of impetus to support small and medium enterprises. For the year of the COVID-19 pandemic during the quarantine regime banks have successfully and timely conducted restructuration, as evidenced by the Report on the Comprehensive Program Implementation for the Ukrainian Financial Sector Development in 2020. The information base for timely credit operations recording by banks is the traditional bank accounting system, which is implemented by modern, specialized banking software through the prism of balance sheet accounts in the context of the national economy comprehensive digitalization. This, in its turn, determines the study relevance. The purpose of the article is to study and substantiate the peculiarities of accounting for bank credit operations to small, medium-sized businesses and micro-enterprises in the context of the COVID-19 pandemic. In the research process general scientific theoretical methods of cognition were used: system analysis – to clarify the main categories of research; abstract-logical method – to conduct theoretical generalizations and conclusions about the current level of lending to corporate and individual borrowers by banks, tabular method – to visualize the typical correspondence of accounts for fixing in the accounting system of bank credit operations to corporate and individual borrowers, as well as schedules formation for loan repayment. The article substantiates modern approaches to the classification of bank loans, identifies the features of documenting credit transactions for legal entities – borrowers. The specifics of lending methods and forms of loan accounts at banking institutions are revealed. The accounts characteristics used for the accounting of operations on bank clients’ crediting are provided. On the example of JSC “Oschadbank” the authors reveal the main aspects of the credit case formation, specifics of interest accruing on loans method, as well as commissions and features of bank credit operations reflection in accounting. The necessity for further lending to domestic medium and small businesses, except for vulnerable industries, at low interest rates by banks in order to successfully overcome crisis manifestations in the economy and to attain national economy revival as a whole has been proved. The peculiarities of banks credit operations accounting for small and medium business as well as micro-enterprises of Ukraine are comprehensively and broadly substantiated. It enables to follow the loan issuance algorithm, such procedure documentation, interest accrual method and specifics of their reflection in the accounting system as the main source for domestic entrepreneurship financial support in the context of the COVID-19 pandemic. Prospects for further research consists of theoretical and practical justification of the need for legal entities and individuals comprehensive refusal from cash turnover; directing efforts to further digitalization and country's population transition to online bank payments; directing the settlement and payment discipline to non-cash turnover; substantiation of accounting reflection peculiarities of such settlement operations between individuals and legal entities in the banks accounting system in the context of IFRS.