POSSIBILITIES OF REALIZATION OF SERVICE SECTOR POTENTIAL IN THE GLOBAL ECONOMY

The relevance of the study is due to the growing role of services in the world economy. Trade in services has become the dominant driver of economic growth and development in both developed and developing economies. Since the 1980s, data suggest that there is a stronger relationship between trade in services and gross domestic product (GDP) than in the case of commodity growth and GDP. It is noted that the quality of policies, regulations and institutional frameworks is a key factor in determining the effectiveness of services. As services are increasingly subject to liberalization through multilateral and regional trade agreements, it is important that countries develop harmonized approaches to internal regulation and trade liberalization in the services sector. The article identifies the features and characteristics of the service sector as a factor of multifaceted development and growth. The dynamics of international trade in services by geographical structure and types of development of countries is studied on the basis of statistical data of international organizations, taking into account the impact of the pandemic. It is noted that international trade in services is becoming an increasingly important part of global commerce. The problematic aspects of the activity of small business entities to enter foreign markets of services are considered. The issue of urgency of digital economy development for the sphere of services and contribution to world markets is outlined. Opening up the services sector has the potential to bring great benefits and deserves more attention. Further prospects for the realization of entrepreneurial potential in a comprehensive global economy are outlined. It is noted that services are an important part of the world economy, generating more than two-thirds of world gross domestic product (GDP), attracting more than three-quarters of foreign direct investment in developed economies, and creating most of new jobs worldwide. Establishing effective coordination mechanisms between trade negotiators, policymakers and regulators will be an important tool for the development of the global economy.

PROSPECTS FOR THE DEVELOPMENT OF THE INTERNAL AUDIT SERVICE AT THE ENTERPRISE

The article discusses the prospects for the development of the internal audit service at the enterprise. The need for internal audit is due to the increasing scale of enterprises and the inability of the accounting system to provide the information, which is necessary for timely management decisions. If the company wants to know about the state of affairs, identifies the strengths and weaknesses of its activities and prevent possible risks, it appeals to internal audit. Despite the level of professionalism of management, imperfection and variability of the national tax system makes the issue of control over the activities of the enterprise relevant. Most inspections and audits carried out by external control entities only confirm the fact of violation. What cannot be said about the internal audit service, which helps to prevent negative phenomena, works ahead and eliminates the possible cause of the offense. Given the volume of offenses and abuses identified by supervisory authorities, the introduction of an internal audit becomes a necessity. After all, fraud not only causes financial damage to the company, but also negatively affects their reputation and relationships with business partners, which in the future will lead to even greater losses. Having an internal audit service is a signal to potential investors and lenders of good corporate management and generally makes good impression of the company. In addition, the existence of such a service allows the company to enter international capital markets, operate well, preserve assets and survive the crisis. You can organize an internal audit by creating a separate division of the enterprise, outsourcing or co-sourcing. The advantages and disadvantages of each of the methods are discussed in more detail in the article. At the current stage, we see an ambiguous attitude to internal audit among businesses. This is due to managers' lack of understanding of its capabilities and the need to do business. However, internal audit can be an effective source of information for managers at all levels and will give business owners an assessment of the real state of affairs to make effective and appropriate management decisions.

THEORETICAL BASIS OF ECONOMIC SECURITY OF THE ENTERPRISE

The article is devoted to the study of problems in the field of economic security of the enterprise. The essences of the concepts «danger» and «threat» are analyzed, their main properties are determined. The main types of danger are identified, according to the magnitude of the possible consequences. The main types of hazards include «warning», which has the following characteristics. They are: set of circumstances that have developed in the enterprise, to which it is necessary to react. The peculiarities of the evolution of threats have been studied. The actuall scheme of evolution of threats has been built, considering the concepts of «risk», «danger» and «threat». The classification of economic threats and risks according to the main features (by area of distribution and objects of influence) as components of economic security of the enterprise are formed. The main causes of economic threats have been identified. They are: insufficient adaptation of individual business entities to dynamic and constantly changing market conditions; general insolvency of business entities; growing crime; low level of labor discipline and responsibility of employees of enterprises, insufficient legal regulation of some activities; as well as low professional level of a significant part of the management and employees of the enterprise. It is determined that the causes of physical threats are: inefficient personnel policy of business entities, low professional training, insufficient level of security of enterprises, banks, low control over the work process of employees. The causes of intellectual threats are studied. They are first of all inefficient personnel policy of the enterprise, secondly, violation of non-disclosure agreements and the principle of publicity of results, then, intensification of competition in the markets along with low level of information security or its absence. It is proposed that in order to effectively ensure the economic security of the enterprise, first of all, it is necessary to focus on the presence of various threats, risks and dangers and try to minimize their impact in time.

DEVELOPMENT OF A MODERN CONCEPT OF CORPORATE SOCIAL RESPONSIBILITY

More and more companies are turning their attention to business socialization. Literary sources were analyzed in the article and it was determined that all theoretical approaches to the formation of a corporate social responsibility strategy can be combined into the following concepts: instrumental concept, political concept, integrative concept, ethical concept. In the context of the economic crisis, it is necessary to focus on combining the instrumental approach with the integrative one. It should be achieved by introducing corporate social responsibility into the activities of enterprises in a such way as to ensure improving the image of the enterprise, which will lead to an increase in financial and other performance indicators, and the opportunity of socially significant actions, contribute to the development of society while integrating the principles of corporate social responsibility into all areas of the enterprise activity.

GREEN ENERGY: SALVATION OR THREAT TO THE GLOBAL ECONOMIC AND ENERGY SYSTEM

The article examines a set of issues related to "green energy" in the world, problems and opportunities from the introduction of alternative energy sources for greening the economy, developing sustainable economy and preserving human potential. Analytical works of some Ukrainian authors have been studied, in which the current state, obstacles to the realization and prospects of "green energy" in the world have been determined. The purpose of the article is to refute the allegations about the need to immediately stop the introduction of "green technologies", including the construction of solar stations. There are two opposing views on the need for green energy, which have been being discussed around the world for the past few decades. The most popular evidence from both sides on this issue is given, in particular, that the planet can be saved only through the active use of renewable energy sources, and on the other hand, that "green energy" at the current level of human development will cause even more environmental and economic problems. The arguments most often expressed by opponents of the active introduction of "green energy" are highlighted, namely: the high cost of new technologies compared to existing types of generation; the inability of "green energy" to solve the problem of warming on the planet with reference to scientific research on the amount of CO2 emissions from different types of generation as a major factor in warming; danger to the energy systems of all countries of the world due to the instability of energy production by natural factors. Counter-arguments on these issues are provided and evidence of the ability and necessity to use clean technologies is provided. The problem, on which the opinions of both parties coincide, is highlighted - the reluctance of "green" investors to spend money on storage systems, energy storage and stabilization of energy systems due to their high cost, size, insufficient energy consumption and insufficient duration of work. It is noted that the issue of developing the latest energy storage and stabilization systems and their installation at new and existing RES stations needs to be addressed immediately, but is not an obstacle to the further development of green energy.

THE RECORDS MANAGMENT IN THE TOURISM AND STANDARDS: COMPARATIVE ANALYSIS OF THE FOUR STARS UKRAINIAN AND TURKISH HOTELS

The article is dedicated to one of the most important problems in the records management of tourism is a comparative analysis of the four stars Ukrainian and Turkish hotels in accordance with their national standards. Ukraine and Turkey have their own state standards for the definition of hotel stars quantity. The definition of comprehension of the standartisation is identified by the state standarts which function in Ukraine today in the article. Methodology: The comparative analysis of the regional hotels in Ukraine and Turkey are used to study hotel services. From disadvantages of separate hotels to general disadvantages of the quality of Ukrainian hotel services are used the method of induction. Ukraine has its state standards for the definition of hotel stars’ level. There isn’t the Ministry of Culture and Tourism in Ukraine as in Turkey which checks hotels in accordance with the national standards. If a guest stays in the four stars Ukrainian hotel, there are no guaranties of the same conditions which are in the equivalent stars Turkey hotel. It could be read the appropriate assessment of hotel characteristics at website Tripadvisor. In accordance with the national standards the four stars hotels offer more choices of services and high-skill staff compared to the three stars hotels. The specialization of Zaporizhzhia studied hotels is the business tourism, that’s why the rent of cars, rooms, multimedia devices for conferences, presentation parties, talks are offered. The four stars Eldar Resort Hotel in Turkey is specializated on the beach tourism, that’s why guests use the hotel beach, bars there, beach towels and sun loungers, sweet water pools, although in accordance with the national standards pool is necessary demand for the five stars hotels in Ukraine and the four stars – in Turkey. So, the four stars hotels are different from the five and three stars hotels not only by choices of services and demands toward staff skills in accordance with the national standards, but offered services are determined by the existing demand on the suitable services and hotel specialization, the local natural and hotel material and technical resources.