No abstract

With the spread of the COVID-19 pandemic, the tourism industry faced a crisis that could be the worst in history. In recent years, the tourism industry has been one of the fastest-growing industries, sometimes faster than the world economy as a whole. 2019 has brought unprecedented changes to the world order, affecting all socio-ecological and economic ties. What are the consequences of and will have global tourism in connection with the spread of the COVID-19 pandemic, which countries and regions of the world will suffer the greatest losses, what threatens and what are the benefits of the tourism crisis that will bring a "new order" to the tourism industry, what innovative management anti-crisis measures should be applied by world governments and non-governmental organizations to overcome the unprecedented tourism crisis - all these issues remain acute and have identified the research topic. The paper examines the methodological developments and recommendations for overcoming the tourism crisis in Europe caused by the pandemic virus COVID-19, namely, the article identifies the basics and consequences of the pandemic impact on market capital on the example of tourism in Europe and the world, shows that the global tourism industry is one of the main factors in the formation of market capital, studied market capital as a component of intellectual capital on the example of tourism in the EU, outlined the prospects for global tourism, developed a system of measures to overcome the global crisis through tourism SWOT-analysis. Namely: enhanced multilateral cooperation and strong support are important for the resumption of tourism; the speed of adaptation of governments at all levels and the private sector involved in the tourism sector and the ability to respond quickly and adapt to the crisis; providing targeted and affordable government support as quickly and efficiently as possible for vulnerable tourism enterprises, workers and tourists; ensuring policy clarity and taking measures to limit uncertainty; invention and development of more sustainable and sustainable (socio-ecological-economic) models of tourism; development of tourism education and legislation.

No abstract

No abstract

The article highlights the problems of the zone in cost control and the main directions of accounting and control support in socially significant business, namely in housing and communal services. The necessity on the basis of an account resource a special approach to control the cost of tariffs in the modern housing sector aimed at a rational balance between opposing factors in pricing services is justified. The aspiration of housing sector profits, leading to higher tariffs, on the one hand, and social deterrent to the growth of prices of services, on the other hand, led to the authors’ proposal of a larger system of accounting for and control of the basic component of the tariff - the cost of utilities. The aim of maximum analytical accounting features in relation to the cost of production of housing and utilities services is reasoned.

No abstract

Currently, observations of the components of aquatic ecosystems - hydrobionts and bottom sediments with the ability to deposit pollutants - are of particular importance. Comprehensive studies of the behavior of heavy metals in aquatic ecosystems are relevant and make it possible to provide an integral assessment of the state of the water body, determine the probability of secondary pollution, find out the migration paths of pollutants, and therefore their implementation is relevant. The article deals with the analysis of quantitative data on the content of heavy metals in the soft tissues of mollusks living in the reservoirs of Gomel and adjacent territories. An array of data was obtained for the period of research in 2010-2021, on the basis of which the choice of an ordinary pearl barley (Unio pictorum L.) as an object of monitoring studies of the ecological state of water bodies was justified. The change in the content of copper, lead and nickel in the tissues of the studied mollusk species during the period of research from 2010 to 2021 indicates a change in the physicochemical conditions in the studied reservoirs, as well as a change in the content of biologically accessible metal forms in water and bottom sediments of aquatic ecosystems. This fact confirms the presence of different routes of entry of heavy metals into the body of different species of bivalve mollusks, as well as the different availability of metal compounds in components of the same aquatic ecosystem for different species of mollusks. As a result of the analysis of the array of data obtained from 2010 to 2021, the authors determined the background concentrations of heavy metals in the tissues of common pearl barley living in the reservoirs of Gomel and adjacent territories: for lead - 0.17 mg/kg, zinc - 19.20 mg/kg, copper - 0.71 mg/kg, manganese - 1084.22 mg/kg, cobalt - 0.25 mg/kg, chromium - 0.71 mg/kg, nickel - 0.95 mg/kg. Patterns of change in the quantitative content of heavy metals in the soft tissues of molluscs are shown.

No abstract