The article highlights the relationship between ensuring world food security and the pace of technological transformation of agriculture, taking into account the impact of global challenges, based on the study of theoretical approaches of leading scientists. The authors use analysis and synthesis, expert, statistical and comparative methods. The history of technological changes in agriculture are considered through its evolution from traditional food systems to Agriculture 5.0 – the post-industrial system with the use of robotics, big data and artificial intelligence systems. The authors prove that the level of agricultural development and the rate of its technological transformation are sharply differentiated by country. The cross-country analysis of indicators of food security, innovation potential, production and food net trade of the leading food-producing countries allowed us to draw two conclusions. First, developed countries that are at the top of the innovation rating and ensure national food security at a high level have negative food net trade. In the near future, these countries will not be able to have a significant impact on world food security. Secondly, countries with export-oriented agriculture are characterized by low innovation and have limited opportunities for labor productivity growth in agriculture.
For effective ensuring economic safety of subjects of construction business it is expedient to consider specifics of their functioning, including features of system of management, organizational structure, system of controlling, the reporting, etc. At the same time, in some cases, the conduct of control procedures, as well as «traditional» security measures does not ensure the economic security of construction enterprises in full, as often information about the facts of economic life is considered without taking into account aspects of their reflection in financial, managerial and tax accounting. The formation of accounting information in financial, managerial and tax accounting involves a large number of unresolved issues on the allocation of threats, including the financial position of the construction company, p. All this requires the development of elements of the mechanism of accounting and analytical provision of economic security of construction enterprises. The article defines and substantiates the criteria for ensuring the economic security of accounting, consisting in the correct application of the principles of financial, managerial and tax accounting, offers new and improved indicators characterizing the point of occurrence of threats to the financial position of the construction company. Recommendations on determination of break-even point which purpose is measurement of sensitivity of the received profit to the arising threats of economic security are resulted. The proposal for the revision of the grouping of costs into variable, constant, quasi-variable, semi-fixed, with the purpose of improving methods of determining the required breakeven point.
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