Public Policy and Accounting
http://ppa.ztu.edu.ua/
<p><strong>The journal supports an open access policy.</strong></p> <p>The journal “Public Policy and Accounting” is publishing scientific articles on problematic issues related to accounting and public policy. The preferences are given to the articles about the impact of accounting on public policy and vice versa. The thematic of the journal interacts accounting with public administration and regulation of the economy, with political science, sociology and law.</p> <p>The goal of the journal is to promote rapid dissemination of ground researches in the areas of accounting coherence, public and state socio-economic policies. The journal focuses on the content and quality of the researches, the author's own vision of solving the problematic issues.</p> <p>The edition is included into “The list of scientific editions of Ukraine enabling the publications of theses results for obtaining scientific degrees of Doctor and Candidate of Sciences” of Category “B”.</p> <p>Editorial board considers the original scientific articles in the following directions:</p> <ul> <li><strong>Accounting and Taxation;</strong></li> <li><strong>Public Management and Administration.</strong></li> </ul> <p>The journal is a peer-reviewed edition supporting the <strong>policy of a free access</strong> to the scientific publications.</p> <p><strong><strong><strong>Founder: </strong></strong></strong>Zhytomyr Polytechnic State University</p> <p><strong>Periodicity of publication:</strong> 2 times per year</p> <p><strong>Language of the edition:</strong> English</p> <p><strong>Year of foundation:</strong> 2020</p> <p><strong>ISSN</strong> 2708-5236 (Online), ISSN 2707-9325 (Print)</p> <p><strong><strong>Address of editorial office: </strong></strong>103, Chudnivska str., Zhytomyr, 10005, Ukraine<strong><strong><strong><br /><strong>Tel.:</strong></strong> </strong></strong>0412 41-39-87<strong><strong><br /><strong>E</strong><strong>-</strong><strong>mail</strong><strong>: </strong></strong></strong>rvv@ztu.edu.ua<strong><br /></strong></p>Zhytomyr Polytechnic State Universityen-USPublic Policy and Accounting2707-9325<ol type="a"><li>Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.</li><li>Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.</li><li>Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See <a href="http://opcit.eprints.org/oacitation-biblio.html" target="_new">The Effect of Open Access</a>).</li></ol>Marketing aspects of forming the strategy of financial and economic security of enterprises
http://ppa.ztu.edu.ua/article/view/315601
<p>The importance of the use of marketing tools in the formation of a strategy for ensuring the financial and economic security<br>of enterprises in the conditions of an unstable environment and rapid globalization changes has been investigated and<br>substantiated. The expediency of using innovative approaches in the formation of marketing strategies has been proven.<br>Innovative marketing strategies should include the use of advanced technologies, creation of unique products, active<br>participation in social marketing, personalization of interaction with customers and flexible adaptation strategies. The<br>improvement of conceptual approaches to the scientific knowledge of the theory of financial and economic security of the<br>enterprise consists in the application of a systemic and communicative paradigm, taking into account the synergistic effect of<br>the studied phenomenon based on the theoretical approaches of the theory of systems, management, information, and<br>mathematical modeling, which are the basis for the development of multivariate approaches to solving current problems of<br>financial and economic security of the enterprise. It is suggested to use different strategies to expand your market, such as:<br>development of new products or services, diversification of the offer, opening of new geographical territories or targeting new<br>segments, which will allow you to maintain financial stability and ensure long-term financial and economic security of the<br>business.</p>Halyna Tarasiuk
Copyright (c) 2024 Halyna Tarasiuk
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2024-11-192024-11-191(9)272910.26642/ppa-2024-1(9)-27-29Financial support for the development of higher education in the field of physical culture and sports
http://ppa.ztu.edu.ua/article/view/305602
<p>The article deals with the issue of financing education in the field of physical culture and sports in Ukraine. As part of this, the main indicators of the state budget of Ukraine in terms of financing the development of physical culture and sports were analyzed, which indicate the lack of growth dynamics of financial support in this area. This can be a demotivating factor for future specialists in physical culture and sports, because budgetary funding takes the lion's share in financing the sector of physical education and sports. It is proposed to identify sports public organizations as one of the alternative entities that will act as an authorized customer for the training of specialists under educational programs in the field of physical culture and sports, it is proposed to consider. The introduction of budgetary/nonbudgetary financing of sports public organizations involves the creation of a system of subjects, principles and conditions of financing (legal obligations, economic justification, competitive principles in the form of the composition of the competitive commission and selection criteria). The improved approach allows taking into account the specific current needs of society and the effective use of available funding sources (budgetary or extra-budgetary). In turn, this contributes to the expansion of opportunities and gives new rights to public organizations that ensure the development of various types of sports. The proposed approach to the construction of a financial mechanism of state support for the development of higher education in the field of physical culture and sports allows to minimize the risks of the influence of external factors on educational activity and ensures compliance with such principles as: continuity, flexibility, correspondence of cost-result categories and efficiency, in the formation of state policy in the field of higher education, as well as the policy of higher education institutions.</p>V. KsendzukV. Chyzh
Copyright (c) 2024 V. Ksendzuk, V. Chyzh
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2024-06-282024-06-281(9)3910.26642/ppa-2024-1(9)-3-9Improving the strategic provisions of the state policy on the development of physical culture and sports in the higher education system
http://ppa.ztu.edu.ua/article/view/305612
<p>The article examines the strategic provisions of state policy on the development of physical culture and sports in the higher education system. Based on the analysis of the Strategy for the Development of Physical Culture and Sports until 2028, the Strategy for the Development of Higher Education in Ukraine for 2022-2032, as well as a critical analysis of the Recommendations for the Strategic Development of Physical Education and Sports among Students until 2025, highly problematic positions of the latter document were identified in terms of digital materials, goals, components, objectives, directions, and expected results. To overcome the identified problems, the following architectonics of the draft Strategy for the Development of Physical Culture and Sports in Ukrainian Higher Education Institutions was proposed and justified: base, analytical, problem, target, and supply clusters, as well as strategic goals for the future document. Implementing this proposed architectonics, along with the substantive target content developed, will lead to tangible results in the development of physical culture and sports in the educational space of domestic higher education. This, in turn, will contribute to strengthening the statehood and resilience of our country.</p>S. SvirkoI. Odnovorchenko
Copyright (c) 2024 S. Svirko, I. Odnovorchenko
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2024-06-282024-06-281(9)101710.26642/ppa-2024-1(9)-10-17Transformation of the activities of law enforcement entities in the economic sphere (part 2)
http://ppa.ztu.edu.ua/article/view/307276
<p>The article examines various aspects of the organization and functions of law enforcement agencies of Ukraine, including their classification by purpose, areas of activity, and organizational and legal forms. Special attention is paid to the analysis of bodies that ensure the prevention and fight against criminal offenses in the economic sphere, such as the Security Service of Ukraine, the Bureau of Economic Security, the State Bureau of Investigation and the National Anti-Corruption Bureau. The article defines the types of law enforcement agencies according to their purpose (general, force, special), areas of activity (organizations of public order, state security, combating criminal offenses) and organizational and legal forms (agencies, bureaus, services, management). The role of these bodies in the system of law enforcement structures of Ukraine to ensure national security and effective management of law and order is defined. Criminal offenses investigated by the SBU and not related to state security were investigated, the specific weight of criminal offenses against the economic system in the structure of crimes investigated by this body was determined.</p>D. Grytsyshen T. BaranovskaL. Sergiienko
Copyright (c) 2024 D. Grytsyshen, T. Baranovska, L. Sergiienko
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2024-06-282024-06-281(9)182110.26642/ppa-2024-1(9)-18-21International experience of public administration in the field of overcoming the consequences of military operations
http://ppa.ztu.edu.ua/article/view/311072
<p>The article analyses the international experience of public administration in the field of overcoming the consequences of military operations. Overcoming the consequences of military operations requires effective public administration, including coordination of efforts of the government, international organizations, NGOs and the private sector. Russia's military aggression against Ukraine has led to significant destruction of productive capital and infrastructure, caused human losses and social upheaval. The article discusses some examples of international experience of public administration in overcoming the consequences of military operations, which may be useful for developing strategies in Ukraine. The analysis of international experience of public administration in overcoming the consequences of military operations has led to the conclusion that successful overcoming the consequences of military operations requires a comprehensive approach, including reforms of legal mechanisms of public administration, economic development, social reintegration and political stabilization. International support is critical, but it must be well-coordinated and focused on long-term results. Western countries and international organizations are providing financial assistance to stabilize the economy and rebuild infrastructure. Association Agreement with the EU, which includes political and economic reforms to bring Ukraine closer to the European Union. Rebuilding state institutions and fighting corruption are key to ensuring sustainable development and stability. Ensure the development of programmes that promote reconciliation, social reintegration and support for affected communities. Ways to overcome the consequences of hostilities should be flexible and adaptive to changing conditions on the ground, considering cultural and social specificities. Decentralisation - the transfer of powers and resources to the local level to improve the effectiveness of governance and recovery - may be one of the possible ways to overcome the consequences of hostilities. International experience shows that overcoming the consequences of war requires a systemic approach, where effective public administration, international cooperation and coordination of efforts across different sectors of society play a key role. The use of these lessons can help Ukraine and other countries facing similar challenges to develop effective recovery and development strategies.</p>O. Pivnenko
Copyright (c) 2024 O. Pivnenko
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2024-06-282024-06-281(9)222610.26642/ppa-2024-1(9)-22-26