ACCOUNTING OUTSOURCING: CURRENT STATE AND PROBLEMS OF PRACTICAL IMPLEMENTATION

The purpose of the article is to determine the theoretical and organizational principles of application of accounting outsourcing by business entities. Methodology. Methods of analysis and synthesis were used to determine the characteristics and features of the organization of accounting outsourcing. The generalization of the existing experience of application of accounting outsourcing is carried out by a monographic method. On the basis of economic analysis and comparison, trends in the development of accounting outsourcing are identified. Methodology. The development of outsourcing is explained by its ability to increase the competitiveness of products, to promote the introduction of the latest advances in scientific and technological progress, to optimize costs. The application of knowledge and experience of specialists specializing in solving certain issues allows to focus the resources of companies on the development of strengths and promising areas and not to spend extra effort and money on the development of new non-core activities. The generalization of statistics on the current state of outsourcing in Ukraine shows that its effective application is hampered by the lack of free financial resources to invest in new management technologies, lack of awareness of business entities about the experience of outsourcing and the market of outsourcing services, lack of legal mechanisms. Generalization of functionally-oriented, cooperative, managerial, instrumental, integrated, situational, complex approaches gives grounds for outsourcing to understand the management tool, which allows to concentrate the resources of the business entity on the main activity, provides profit growth and increase competitiveness through contractual transfer, non-core functions of specialists or companies that specialize in their implementation and perform more efficiently than the entity. Among the advantages of outsourcing there are reducing the cost of accounting, improving service quality, accountability, confidentiality, tax optimization, reducing the likelihood of fraud by employees, ensuring impartiality and objectivity of accounting, access to additional resources in the field of finance, accounting and tax calculations. However, outsourcing has certain disadvantages, namely the risk of information leakage, possible lack of efficiency, formal performance of duties, liquidation of the outsourcing company, loss of control over own resources and part of the case may be lost, additional time to agree on the terms of the contract. Minimize the disadvantages of outsourcing allows careful and reasonable choice of outsourcing company, which should take into account: data privacy guarantee, staff qualifications, cost of services, reputation, popularity, experience of the outsourcer in the market, flexibility in organizing services, application of the latest technical solutions, outsourcing it has standards of interaction and internal procedures.

OVERCOMING THE CONSEQUENCES OF UKRAINIAN MANUFACTURING DEINDUSTRIALIZATION IN THE CONTEXT OF EUROPEAN INTEGRATION

In the paper, we investigate the main causes and consequences of de-industrialization manufacturing and identify important factors influencing the structural transformation of the industrial sector through the prism of global technological challenges. Important challenges identified include environmental challenges of the threatening impact of climate change, digitalization in all spheres of public life, the technological leadership of developed countries in context field of Industry 4.0, changes in the geopolitical landscape and trade conflicts between countries; migration and population aging; changes in competencies and retraining of employees to acquire digital skills; cybersecurity and volatility threats; quarantine amid the COVID-19 pandemic. The current structural imbalances of Ukrainian industrial development are considered and the current state and dynamics of structural changes in the Ukrainian economy in technological, reproduction, sectoral and foreign economic dimensions are analyzed. Crisis trends in the Ukrainian industry developed long before the start of the COVID-19 pandemic: comparing the structure of Ukrainian industry by type of economic activity, a decrease in the share of the manufacturing industry, a loss of production potential for a number of high-tech industries (automotive industry, instrument making, shipbuilding) and a decrease in added value in manufacturing industry with Ukraine's establishment as an independent state in which profound political, social and economic reforms have begun to take place. The analysis made it possible to determine further opportunities for industrial development, taking into account harmonization with European trends in digital and green transformations in industry. Based on the research results, complex directions for solving structural imbalances in industry at interrelated levels are proposed: state, regional and local levels. Overcoming the consequences of Ukrainian manufacturing deindustrialization in the context of European integration is dependent on developing and implementing relevant policy of manufacturing modernization and principles of the "circular economy"; integration into strategic value chains; creating conditions for training personnel with digital competencies; development of an innovative infrastructure – scientific, industrial, technological parks, innovation clusters and business-incubators. This will lead to the development and introduction of domestic innovation in production, which in turn should inspire further progress in the innovation structural transformation in Ukrainian economy and help to enhance national competitiveness and achieve sustained economic growth.

PROBLEMS AND PECULIARITIES OF TEACHING UKRANIAN AS A FOREIGN LANGUAGE

The purpose of the paper is to summarize and present teaching Ukrainian as a foreign language in higher educational institutions of Ukraine. The main focus lies in the most modern methods of teaching Ukrainian for foreign students of different nationalities who attain higher education in Ukraine. The author reviewed the development of the concepts of emotional intelligence and modern approaches to the determination of the nature and forms of manifestation of empathy in individuals. Empathy is a principal social emotion; in its most general form it is defined as the individual's ability to react emotionally and to respond to other people's experiences. The author emphasizes the feasibility of accounting empathy as part of emotional intelligence, which is key to successful study of the Ukrainian language for foreigners. The value of socio-psychological training as a means to enhance students’ empathy is proven. Emotional intelligence techniques for the formation and development of empathy culture are presented. The formation of students’ emphatically culture promotes social and psychological training, thus enhancing competence in the field of communication and interpersonal skills to acquire. Socio-psychological training covers various methods, such as business and role-playing, discussions and more. It involves the acquisition of psychological and pedagogical knowledge in communication, effective communication skills, for example, to get in touch, listen, persuade others and to form attitudes necessary for successful communication, such as readiness to consider the problem from another point of view; development of abilities of self-examination, to understand other students, and correction system of relations with the outside world. Other techniques appropriate to apply during the stimulation of student culture are widely known such as self-disclosure, emotional response, personal contact (physical, visual, verbal, plastic, object-efficient) jokes, humor and others. The latter are very effective in removing emotional stress, eliminating aggressive or sad states of stress in relationships, and help enhance mental activity. Jokes activate distraction and relax empathy. The development of emotional intelligence in the student regulates that individual’s abilities and traits that are responsible whether the impact of emotional phenomena will be constructive or destructive behavior for the student. Developing emotional intelligence is inextricably linked to the communicative approach to language learning. The teacher should provide comfortable and effective communication between students in class, using the methods above, techniques and creating a positive atmosphere that promotes cooperation and helps develop confidence in students. Holistic education must involve the unity of intellectual and emotional areas. Also, this work is devoted to the analysis of existing classifications of dialogues, consideration of advantages and disadvantages of some of their types, to the coverage of methods of extracurricular work with students, their detailed analysis, and identification of their pluses and minuses. The model of the use of more appropriate combinations of types of dialogues is presented in order to achieve the most productive result in language learning. A model of formation of foreign communicative competence is offered. The practice of the proposed methods should allow students to unleash their potential, break language barriers, expand vocabulary, improve pronunciation, and most importantly – increase self-confidence.

PEDAGOGICAL CONCEPT OF THE CIVIL SECURITY SPECIALISTS’ ADVANCED TRAINING

In legal documents of the Ministry of Education and Science of Ukraine, there is emphasized the need to find ways to improve the level of professional knowledge, skills, abilities and new forms of training in educational establishments, which, in its turn, necessitates the transformation of training strategy. The need to respond to dangerous natural, human-made, anthropogenic, epidemiological and social factors requires highly qualified professionals ready to work in extreme conditions. Therefore, the importance of filling existing gaps in the theory and practice of vocational education determines the need for conceptual justification, development and testing of an improved pedagogical system of civil security professionals’ advanced training. The paper considers the theoretical foundations of the organization of advanced training of specialists in civil security, summarizes the main problems of professional development within the institutions and educational establishments. The content and features of their professional training in order to ensure the safety of people in emergencies is analyzed as well. It is found out that the readiness of civil security specialists to carry out their professional activities is an individual feature that includes professional motives, a set of special knowledge, skills and abilities of civil security professionals, which in integration ensure their ability to perform professional tasks and provide their further professional development. The author outlines the conceptual provisions for improving the advanced training of civil security professionals in institutions and educational establishments for the formation of positive motives for educational activities, the appropriate level of professional competence and approaching the ultimate goals of education. The content of the concept of specialists in civil security advanced training is determined (relevant methodological approaches, didactic principles, goals, objectives, pedagogical conditions are outlined as well). The purpose of forming the concept of advanced training of civil security specialists in postgraduate education should be directed towards the individual needs for personal and professional growth, as well as to meet the needs of the state in highly qualified and professional specialists capable of responsible performing of the job functions related to solving problems in order to ensure the safety of life and activities of people. The proposed conceptual framework helps identify the main components of the advanced training system for civil security professionals, resolving a number of contradictions, the main of which is the contradiction between the public demand for highly qualified professionals prepared for the challenges of modern society and the current training system which at present does not fully meet these requirements.

MEANS OF FORMING INFORMATION AND COMMUNICATION SYSTEMS IN THE DESIGN OF THE INCLUSIVE SPACE OF THE SCHOOL

The article is devoted to the analysis of means of formation of information and communication systems taking into account inclusive design. The constant development of innovative project developments in this direction indicates a change in conceptual approaches to their design and the urgency of changing the paradigm of inclusive education, which takes into account accessibility and safety for all students without exception. The system approach allowed to establish connections between the ergonomic component of the formation of the design of information and communication systems, their functionality and aesthetic expressiveness. The method of abstraction helped separate from certain properties and relations of the object and at the same time focus on those properties that are the direct object of scientific research; the method of generalization contributed to the logical completion of abstraction; the method of classification allowed to determine the specific characteristics in solving the problems of the best examples of project activities with the possibility of their theoretical justification. The social significance and relevance of the chosen research topic lies in the analysis and identification of fundamentally new design solutions for the educational space of secondary schools, which have been implemented in foreign countries. Characteristic features of their solution are taking into account the principles of universal (inclusive) design based on the use of technological innovations, availability of spatial planning, design and artistic solutions, which significantly improve the implementation of information and communication systems. Functional comfort, in this case, is considered as a generalized criterion for optimizing the system "human-object or process-environment". In addition, the inclusive approach takes into account the comfortable and aesthetic conditions of students' adaptation to the new modern standards of education and testifies to its practical significance. It is a special synthesis of ergonomics and design in the educational environment, and also allows you to create new "scenarios" of educational activities of modern students. Analysis of aspects of the developed design model of an inclusive approach in solving information and communication systems will help initiate its implementation in the educational space of secondary schools of Ukraine.

THE PROBLEM OF FORMATION MANAGEMENT COMPETENCE FUTURE SPECIALISTS OF THE SOCIAL SPHERE

The article substantiates the purpose, stages, content, algorithm and methods of implementation. The entry of Ukrainian higher education into the European space determines the need for specialists with integrated specialties. The purpose of the article is to investigate the purposefulness of the formation of managerial competence in future professionals in the social sphere to ensure the educational and methodological process in higher education institutions. Methodology – general industry, research, information, diagnostic, subject methodical. Thus, there is a need to modernize professional and human resources. Therefore, the issue of scientific understanding of quality training of social workers in management, i.e., leadership of small and large groups of people, their ability to be highly qualified professionals with established managerial competence. Modern approaches to understanding the process of formation of managerial competence in future professionals in the social sphere, which is determined by the focus on the object of management, taking into account its specifics and the nature of development in the socio-educational environment. Based on the analysis of scientific sources, the essence and content of the concept of "managerial competence" are revealed. The understanding of professional training as an important component of managerial competence of future specialists in the field of management is highlighted, in particular, that professional training is a set of knowledge, skills and abilities, mastery of which allows a person to work as a specialist or a skilled worker qualifications. The main purpose of the formation of managerial competence in future professionals in the social sphere is to achieve a high level of its main components and ensure the manageability of the educational and methodological process. Based on the analysis of pedagogical, methodological, philosophical research of the essence, content and structure of managerial competence in social specialists, the founders revealed as a component of professional competence of a social specialist, a dynamic integrated systemic education, which is manifested in management. In turn, management activity is the result of managerial training of a social worker to evaluate his or her professional activity. Professional training of future social professionals for management is a necessary component that requires clarification of the concept of "professional training of social professionals" in order to form managerial competence for effective performance of professional duties and opportunities for successful work in the chosen profession.

METHODS OF CALCULATING THE PROBABLE NUMBER OF FIRE TO BE ELIMINATED BY THE GAS PROTECTION SERVICE

The main types of operational actions of fire and rescue units during firefighting and emergency response are presented. An analysis of fires that have occurred during the last five years, which have been extinguished by units of the State Emergency Service of Ukraine with the participation of units of the gas and smoke protection service. After analyzing the statistics of the number of fires and emergencies in the city (district) over the years, a mathematical model of the dynamics of the number of fires and other emergencies. The forecast of the expected number of their occurrence is determined and the volume of work of the gas and smoke protection service for the next year is estimated, as well as the sufficiency of forces and means is determined. The most effective way to identify the main trend in the number of emergencies is analytical alignment using a mathematical expression that most accurately describes the nature of the empirical distribution of their number over the analyzed period and with which you can make predictions. To do this, the necessary mathematical distribution law is selected in the scientific search. To determine the speed and intensity of the number of fires and other emergencies over time, the following indicators were used: absolute growth, growth rate. The calculation of these indicators is based on comparing the levels of a number of dynamics. Under the level of a series of dynamics is taken each individual numerical value of the indicator, which characterizes the magnitude of the phenomenon, its size and location in chronological order. Based on the described indicators, a method of calculating the probable number of fires in the current year, which will be eliminated by the gas and smoke protection service, is proposed. An example of calculation is given: its main components are described, which should be taken into account during the calculation. The process of change and development of the occurrence and spread of fires by constructing time or time series is studied. Recommendations for building a mathematical model of the dynamics of the number of fires and other emergencies are given, the forecast of the expected number of their occurrence is determined, the volume of work of fire and rescue units for the next year is estimated.

SCIENTIFIC-METHODICAL ASPECTS OF FORMATION OF READINESS FOR GERMAN-LANGUAGE PROFESSIONALLY ORIENTED COMMUNICATION OF FUTURE AGRICULTURISTS

Active European integration processes in the state, education and business determine relevance of the study. They pay special attention to the discipline «Foreign language for specific purposes» in the training of agricultural specialists. The purpose of this study is to consider the scientific and methodical aspects of formation of readiness for German-language professionally oriented communication among future agriculturists. Theoretical (analysis, systematization, generalization, modeling) and empirical methods were used to achieve this goal. They allowed to analyze the latest scientific research in the field of foreign language training, problems of readiness for foreign language communication, features of foreign language professionally oriented communication of agro-industrial enterprises` specialists. The analysis of the professional requirements for future farmers, scientific approaches to interpretation of the concept «readiness», modern concepts of foreign language teaching methods gave grounds to specify the concept of readiness for German-speaking professionally oriented communication of agriculturists, which is seen as the competence to use acquired knowledge, ability and skills for successful German-speaking professionally oriented communication. Analysis of the national experience of foreign language training of agricultural sector specialists shows that the main purpose of foreign languages studying in higher educational establishments is the training a specialist who can use the German language as a tool of professional activity and professional knowledge. In order to achieve this goal it is necessary to develop the linguistic, social-cultural, educational and professional components of German-speaking professionally oriented communicative competence. Communication is an integral part of the professional activities of specialists. It is based on general social and psychological patterns and focuses on the successful and effective implementation of professional duties, and includes the exchange of proposals, requirements, views, motives to solve specific problems, sign agreements or establish other relations between the subjects of joint activities. German-language professionally oriented communication has its linguistic features, namely: lexical (terms, scientific and technical phraseology, professionalism, jargon, abbreviations and acronyms), grammatical (nominal style, modal verbs, passive voice, sentence length) and stylistic (metaphor, comparison and epithets). According to the fundamental bases of foreign language training the model of formation of readiness for German-language professionally oriented communication among future agriculturists is proposed, based on the peculiarities of teaching foreign languages in agricultural universities and the specificity of professionally oriented communication of specialists in the agricultural sector. It consists of the following blocks: motivational-target, theoretical-methodological, content-technological and productive-estimated. The effectiveness of the model depends on such factors as: the organization of the appropriate language environment, modeling of professional situations in the classroom and increase motivation for professionally oriented communication. The results of the study are to determine the place of formation of readiness for foreign language communication in the professional education of future farmers, to determine the linguistic features of German-language communication of agronomists, to substantiate the organizational and pedagogical conditions of German-language training and create an appropriate model. The formation of readiness for professionally oriented communication in a foreign language is a systematic, long-term process that involves the development of traditional professional ideas, professional thinking and professional behavior.

CRIMINAL AND LEGAL CHARACTERISTICS OF TRANSNATIONAL CRIME: COMPARATIVE ANALYSIS

This article focuses on the criminal law characteristics of transnational crime, which has an extremely negative impact on the economic and social spheres of modern society in many countries. The provisions of international regulations on the definition of transnational crime and the reality of implementation of international agreements signed and ratified by Ukraine in terms of implementation in national criminal law of liability for crimes with transnational links have been thoroughly studied. In particular, the United Nations Convention against Transnational Organized Crime and the Agreement between Ukraine and the European Police Office on Operational and Strategic Cooperation and other international regulations on cooperation of member states in combating transnational crime were studied. The statistical data of the General Prosecutor’s Office of Ukraine are analyzed, which indicate the negative dynamics of the state of organized crime, which has increased over the last five years. The article presents official statistics, according to which in 2016 the share of organized crime amounted to 0.02% of the total number of crimes committed; in 2017 – 0.04%; in 2018 – 0.06%, in 2019 – 0.07%, in 2020 – 0.1% – which indicates an increase in the level of organized crime in general. An analysis of international regulations signed or ratified by Ukraine on the definition of transnational crime is carried out. The dispositions of the norms of the criminal legislation on detection of signs of crimes with transnational connections are analyzed. Crimes with signs of transnational crime have been identified under national legislation and the legislation of some foreign countries, on the basis of which their comparative characteristics have been made. It is established that some foreign countries also regulate the possibility of applying exemptions from criminal liability for similar criminal offenses under the domestic law on criminal liability. In particular, the norms of the Criminal Code of the Republic of Kazakhstan, the Republic of Azerbaijan, Georgia, the Republic of Moldova, the Republic of Turkmenistan, the Republic of Tajikistan, the Republic of Kyrgyzstan, the Republic of Armenia are analyzed. The article identifies a list of crimes that may have signs of transnational crime. It has been established that the largest number of crimes that may have the characteristics of transnational crime are acts related to drug trafficking, human trafficking, smuggling, economic crimes, arms trafficking, smuggling and other closely related crimes. with border crossing and international criminal relations. On this basis, it is proposed to set out the disposition of Part 2 of Art. 201 of the Criminal Code of Ukraine, which provides for liability for smuggling, taking into account the new qualifier for the commission of this act by criminal groups with transnational ties. In addition, the problem of the lack of definition of transnational crime at the legislative level in Ukraine, which prompts further research in this area, has been identified.

LONG-TERM CHANGES OF COPEPODA (CRUSTACEA) ABUNDANCE AND BIOMASS IN THE DANUBE AND ODESA REGIONS OF THE BLACK SEA AS INDICATOR OF WATER QUALITY

Copepoda are the most important zooplanktonic group constituting the primary food for fish larvae and some fishes. Copepoda have the longest life cycles among the Black Sea mesozooplankton, so their biomass and percentage of total zooplankton biomass is greatly reduced by eutrophication. The percentage of Copepoda from the total biomass of zooplankton is a reliable indicator of the ecological status of the water bodies. For the Black Sea marine waters the indicator of “good” ecological status (GES) is the average annual biomass of Copepoda, which exceeds 45% of the total biomass of zooplankton. Changes of total biomass of zooplankton, biomass of Copepoda, the abundance and biomass of dominant species – Oithona davisae Ferrari F. D. & Orsi, 1984, Acartia (Acartiura) clausi Giesbrecht, 1889 and A. (Acanthacartia) tonsa Dana, 1849 in the Danube and Odesa marine regions from 1970 to 2019 were analysed. Also the ecological quality class in the Nort-Western part of Black sea by Copepoda indicators from 2004 to 2017 were established according to Water Framework Directive US. The total zooplankton biomass had been decreasing in Ukrainian waters and % of Copepoda from total zooplankton biomass was increasing. These tendencies shown a positive change in the forage base of commercial planktophagous fishes and ecological class status of the investigated aquatories. The abundance and biomass of O. davisae, A. clausi and A. tonsa were decreased from 2016 to 2019. The highest values of their metrics were in 2016 and the lowest rates observed in 2019. O. davisae, A. clausi and A. tonsa were the main components of copepods number and biomass. The Acartia species formed higher part of Copepoda biomass than O. davisae. The ecological state was “good” (GES) only in Danube-Dnieper coastal waters and Danube delta in 2004–2017 where Copepoda formed more than 45 % of total zooplankton biomass. In waters of Northwester Black Sea bays, shallow and deepwater shelfs the ecological state was “Bad” (notGES), the part of Copepoda was lower than 45 %.