The article substantiates the essence of the concept of "social capital" as a resource in terms of formed, permanent, established types of highly effective socio-economic interactions. In addition, the main directions of its manifestation and its structural elements are defined. It is stated that for quantitative measurement of social capital at the enterprise level, it is necessary to establish its precise framework, to determine its structure and key features. As an object of accounting, social capital should be regarded as an intangible asset. The expediency of using the Value explorer method for social capital estimation, which requires some necessary steps, has been substantiated as follows: the use of clearly established algorithm of actions in the implementation of rational selection for a new product; the use of internal and external innovations in the process of generating new ideas and production of innovations within the framework of the product realization strategy; identify areas of key competitive advantages related to social capital; determining the role of the sphere of competitive advantages in production and sales of products; gross profit distribution by key competitive advantages; calculation of the potential of the competitive advantages sphere; assessment of the durability and sustainability of the competitive advantages of the enterprise and calculation of the present value of all elements of social capital of the enterprise. Five main levels of social intangibles are identified and grounded. The study allows to form an appropriate matrix to analyze the effectiveness of their use in the enterprise.

The development of active learning approaches and the need in raising economic competency of the people within all the age groups brings business simulations software to the front of the appropriate tooling lists. The aim of the study considers the ways and approaches to introduce and effectively integrate business simulations software into learning environments of technical university. The object of the study is the learning environment of Technical University. The subject of the study is using business simulations software in the learning environments of technical university. The result of the study: several approaches of integrating business simulations software into a learning environment of technical university were analyzed and discussed. The paper is dedicated to generalizing practical experience of the authors in technical and logical implementation in the pedagogical practice, usage of business simulations software as students and users with theoretical research of broader set of approaches used to integrate business simulations software into educational software-based and organizational environments. Conclusions and future plans based on the results of the experiments were made. Main conclusions and recommendations: the range of approaches between deep integration with the learning management tools used in the learning environments and independent usage of business simulations software is possible to implement. Choice of approach depends on the goals, ICT-related maturity of the learning infrastructure and the percentage of active learning cases in the syllabus of the class. Future experimentation is needed to collect extensive data on integration possibilities, efficiency and effectiveness of the level of integration of business simulations software into learning environment of technical university.

analYSiS of The iMPaCT of inTanGiBle aSSeTS on The CoMPanieS' MarKeT Value Purpose. To determine the impact of intangible assets on the market value of European companies (Germany, France and the United Kingdom) using intellectual data analysis. Methodology. The correlationregression analysis, including Python programming libraries (Pandas, Numpy, Matplotlib, and Seaborn), was used to find the link between market value and intangible assets available to enterprises, which allows conducting analysis and visualization of the results obtained through various methods. To analyze the impact of an industry type on the rela tionship between market value and intangible assets, their classification according to the NACE Code Index is used. findings. The correlation between intangible assets and the market value of companies in the analyzed European countries has been identified, but the strength of this connection is different (German companies (0.6-0.7), French companies (0.3-0.7), Brit ish companies (0.5-0.7)). The size of an enterprise affects the connection between intangible assets and the market value of enter prises. The authors conclude that the correlation between the intangible assets indicators by economic sectors and the market value of enterprises exists only for some economic sectors (C, J, K, M and N), classified according to the NACE Code Index. originality. The study presents the regression dependence of market value on intangible assets of European companies (Ger many, France and the United Kingdom), which allows adjusting their investment policy depending on the industry to which the company belongs and on its size. Practical value. Determining the possibility of the impact of the value of intangible assets on the market value of companies.

The paper explores the essence of the criteria and indicators which can be used to select a cloud-oriented learning support system for a higher education institution. The following criteria with corresponding indicators are identified: design criterion (reliability, accessibility, multilinguality, security, adaptability, ease of use and administration, free use); technological criterion (user access rights differentiation, cloud storage of data, integration with other cloud-based services, ability to download different types of files); communication criterion (user registration, communication between registered users, creating groups, creating forums and chats); information-didactic criterion (structuredness, calendar, assessment of student achievement, file sharing, testing and surveys, group and individual modes of work; analytics for a particular course). The most downloaded LMS are shown based on the results published by LMS Market Share. The paper offers an analysis of a number of cloud-based learning management systems (Google Classroom, Moodle, Edmodo, Studyboard, Oracle, Learner Nation, iSpring, Canvas, Schoology, Blackboard, NeoLms) in terms of the above-mentioned criteria and indicators. The systems were selected based on the method of expert evaluation. The expert evaluation showed that the most convenient and high-quality cloud-based learning management system for building a cloud-oriented learning environment of a higher education institution which best meets all the criteria are NeoLMS, Canvas and Google Classroom. These LMS offer all the functionalities which are essential in the educational process. We see the development of methodological recommendations for higher education regarding the high-quality and successful implementation of such learning management systems in the educational process as prospects for further research.

The impact of human economic activity on the environment and its irreversible changes. An interdisciplinary approach to the development of the economic system has been used in this paper due to the fact that the subject of the study goes beyond the functional economic sciences, and economics in general. The study is aimed at investigating the interaction of man, as an economic agent, and the environment. It has led to the study of research papers devoted to natural science, in particular, to changes in geological epochs, sustainable development and economic processes from the position of their influence on the environment. This allowed us to synthesize new economic knowledge about the importance of economic activity in the formation of the new geological epoch, “Anthropocene”. Based on the results of the study, the influence of human economic activity on the environment in the light of the geological, technocratic and economic development of society has been proved. The scientific results which were obtained can be used in reforming national economic systems by adapting them to leading world concepts on sustainable development.

Проблемою міжнародної співпраці в сфері запобігання та протидії фінансуванню тероризму зацікавилося багато вчених у різних наукових галузях. Проте у дослідженнях не існує однозначного та обгрунтованого підходу до побудови комплексного механізму державного управління міжнародною співпрацею в сфері запобігання та протидії фінансуванню тероризму. В статті критично проаналізовано механізми державного управління в сфері запобігання та протидії фінансуванню тероризму та обгрунтовано напрями міжнародної взаємодії в сфері запобігання та протидії фінансуванню тероризму, зокрема: 1) міжнародна співпраця між окремими країнами; 2) міжнародна співпраця з міжнародними організаціями; 3) співпраця із міжнародними поліцейськими організаціями. Досліджено властивості різних форм взаємодії, що стало основою для розробки комплексного механізму державного управління міжнародною співпрацею в сфері запобігання та протидії фінансуванню тероризму. Такий механізм передбачає ідентифікацію спеціальних властивостей форм взаємодії; визначення сфер якими відбувається взаємодія (правоохоронна, безпекова, соціальна, економічна); визначення ключових механізмів державного механізму, які передбачають наступні напрями розвитку (комплекс заходів із протидії фінансуванню тероризму; механізм моніторингу за фінансовими операціями; заходи із впровадження міжнародних стандартів ФАТФ; заходи щодо прозорості фінансових операцій). В статті удосконалено механізми державного управління, як-от: кримінально-правовий; інформаційнокомунікаційний; контрольно-моніторинговий, що сприяє підвищенню рейтингу за методикою ФАТФ; підвищенню рівня національної безпеки; зниженню рівня злочинності та підвищенню результативності заходів. Many scientists in various fields of interest have become interested in the problem of international cooperation in the field of prevention and counteraction to terrorist financing. However, research does not have an unambiguous and sound approach to building a comprehensive mechanism for public administration of international cooperation in the field of prevention and counteraction to terrorist financing. The article critically analyzes the mechanisms of public administration in the field of prevention and counteraction to terrorist financing and substantiates the directions of international cooperation in the field of prevention and counteraction to terrorist financing, in particular: 1) international cooperation between individual countries; 2) internationalКлючові слова: тероризм, терористична діяльність, фінансування тероризму, запобігання та протидія фінансуванню тероризму, легалізація (відмивання) доходів, отриманих злочинним шляхом.

A system for generating information on the consequences of emergencies through the study areas of transformation of accounting is developed. The current status of the organization and the methodology of accounting does not allow reflecting economic activity under the conditions of emergencies in full, and therefore, the information generated by accounting and submitted through the reporting system does not take into account the influence of emergencies advent. Thus, organizational and methodological provisions of an order of display by improving the use of estimates, invoices and double entry are developed to highlight the information on the consequences of emergency. The system of accounting for business processes (acquisition, production, sale) is aimed at the formation of the cost of finished products and other costs associated with the operation of the enterprise and generating information of all its components. The issues of organization and methodology of accounting of economic processes at the enterprise never hold sway, because the innovative development of the economy and technology leads to the transformation of technical processes, which in its turn requires a change in the mechanism of using elements of the accounting method. That is why there is a difficulty in reflection of the consequences of emergencies from the position of influence on the enterprise's production processes. The necessity of using transit accounts is substantiated providing for changing and expanding the mechanism for using the 8th class, whose name is proposed to be replaced with "Transit accounts on demand". The use of the account 82 "Consequences of Emergencies" with the corresponding subaccounts in the context of the costs of the period and corresponding analytical accounts in the context of the types of consequences of emergency situations will make it possible to distinguish them from the totality. In accordance with the above, the procedure for accounting reflection of the consequences of emergencies that relate to production, general production, administrative and marketing costs and other operational costs has been worked out. In partial estimates of the consequences of ES the choice of valuation methods for certain types of consequences is justified and a multi-level mechanism for allocating general production costs has been developed. The introduction of these provisions into the practice of domestic enterprises allowed providing a set of information requests of internal and external users.

Представлено історичні аспекти розвитку концепції вартісно-орієнтованого управління. За допомогою онлайн-сервісу «Google Books Ngram Viewer» визначено, що першим роком згадки словосполучення «Value Based Management» слід вважати 1975 рік, натомість словосполучення «Value-Based Management» з 1984-го. Основні етапи розвитку концепції вартісно-орієнтованого управління визначені в такій послідовності: створення моделі «Shareholder Value Added» (SVA); створення моделей «Economic Value Added» (EVA), «Market Value Added» (MVA), «Cash Flow Returnon Investment» (CFROI), «Cash Value Added» (CVA); адаптація консалтингових продуктів основних учасників ринку стратегічного консультування до нових ідей і посилення конкурентної боротьби за право управляти інвестиційною вартістю капіталу; поширення підходів вартісно-орієнтованого управління на діяльність фінансових аналітиків та їхню практику. Основний наголос зроблено на тому, що головну роль у виникненні концепції вартісно-орієнтованого управління відіграли провідні у світі консалтингові компанії, у практиці яких консалтинг у сфері управління вартістю компаній — один з основних напрямів діяльності. Виокремлено два основні підходи в еволюції досліджуваної концепції. Першим у ході становлення вартісно-орієнтованого управління слід вважати підхід, що дістав назву управління акціонерною вартістю» (Shareholder Value Management). Основним аргументом противників цього підходу стало твердження, що абсолютна концентрація на зростанні акціонерної вартості не вирішує таких нагальних питань, як проблеми зайнятості, навколишнього середовища, етики в бізнесі. Той факт, що вартість компанії формується не тільки завдяки акціонерам і їхнього капіталу, а й завдяки іншим стейкхолдерам сприяв появі другого підходу — управління стейкхолдерською вартістю (Stakeholder-BasedManagement), що має за мету гармонізувати інтереси різних груп стейкхолдерів.