Кафедра управління фінансово-економічною безпекою
Постійне посилання колекціїhttps://dspace.krok.edu.ua/handle/krok/3228
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Документ Acquisition of academic integrity competencies by postgraduate students and their impact on their scientific activity(Scientific Center of Innovative Research, 2022) Mihus, Iryna; Nakonechna, Nataliia; Мігус, Ірина Петрівна; Наконечна, Наталія ВасилівнаAcademic integrity plays an important role in everyone's research, especially for graduate students who are in the early stages of their careers.The purpose of the article is to establish the basic competencies in the field of academic integrity that postgraduate students should possess.The main methods that were used in the research are analysis and synthesis, methods of comparative analysis, generalization, which made it possible to achieve the set goal.The methodological basis of the study was a survey of postgraduate students of Ukrainian universities. Based on the results of the literature review, the authors systematized the main forms of violations of academic integrity that graduate students may encounter during their studies.Based on the results of a survey of postgraduate students, the main issues of compliance with academic integrity were investigated: compliance with the code of academic integrity of the university; availability of persons responsible for familiarizing postgraduate students with issues of academic integrity; the main forms of violations of academic integrity that postgraduate students may encounter during their studies; the main decisions made as a result of the detection of cases of violation of academic integrity; core competencies that graduate students would like to possess to prevent academic integrity violations. The main measures to inform postgraduate students about the observance of academic integrity have been proposedДокумент Business reputation of enterprises: definitions, structure and reputation risk management(Scientific Center of Innovative Research, 2022) Korzhevskyi, Igor; Mihus, Iryna; Мігус, Ірина ПетрівнаThe article is devoted to the study of the essence of the scientific category "business reputation", as well as its structure and components. The purpose of the article is to establish the impact of business reputation on the economic security of enterprises based on the study of the main definitions and structure of business reputation. The main methods of research are the methods of analysis and synthesis, the method of comparative analysis, the method of systematization, and the graphic method, which contributed to the achievement of the set purpose. The main results of the article are the author's interpretation of the concept of "company's business reputation". The article also summarizes the main components of the company's business reputation, namely:image; reputation of the manager; information transparency; transparent organizational culture; financial stability of the company; goodwill social adaptability of the company; product quality; compliance. As a result of the research carried out by the author, the definitions of the scientific phenomenon of business reputation were systematized according to the multi-level principle in terms of different approaches; legal; marketing; marketing and accounting; marketing process; accounting; accounting and legal. According to the results of the scientific work on reputational risks, we systematized the main types of such risks: direct actions of your company and company practices; actions of employees, leaders, investors, or anyone that directly represents your business or has a relationship with your business; direct actions by partners or suppliers; as a result of external factors, like customers. Effectively managing reputational risk involves five steps systematized, namely: assessing company's reputation among stakeholders; evaluating company's real character; closing reputation-reality gaps; monitoring changing beliefs and expectations; putting a senior executive below the CEO in charge. Therefore, taking into account the above, the main measures for effective management of reputational risk are proposed, which can become the basis of further researchДокумент Comparative characteristics of the training of doctors of philosophy in economics in the leading countries of the world(Scientific Center of Innovative Research, 2022) Mihus, Iryna; Nakonechna, Nataliia; Мігус, Ірина Петрівна; Наконечна, Наталія ВасилівнаThe scientific training of doctors of philosophy is one of the indicators of the country's development and demonstrates the innovative progress of society. The purpose of the article is to compare the features of the training of doctors of philosophy in the leading countries of the world. The main methods that were used in the research are analysis and synthesis, methods of comparative analysis, generalization, which made it possible to achieve the set goal. The article examines the specifics of Training PhDs in Economics, and systematizes the specifics of each country. In the article, a comparative analysis of the system of training economics specialists at the scientific level of doctoral studies in the USA, Canada, Japan, and EU countries is carried out. The main differences were established in such areas as: Program duration; Master's degree requirements; Research flexibility; Funding opportunities; Teaching expectations. It has been established that Universities in Australia, New Zealand and Canada typically follow the American PhD structure: two years of classes plus three years of independent research. A PhD experience there is comparable to the one in the US. Similar programs (in terms of organization) are offered by top Asian schools in Hong Kong, Singapore, and South Korea. In other parts of the world, where economics research capacities are less developed, doctoral studies take various forms, such as employment at the national academy of sciences.Документ Development of a methodical approach to rating to assess the economic security of institutions of professional pre-higher education(Scientific Center of Innovative Research, 2022) Sumbaieva, Liudmyla; Сумбаєва, Людмила Петрівнаhe article is devoted to the development of a solution for creating a ranking of institutions of professional higher education. The purpose of the article is to develop a methodological approach to the rating of professional higher education institutions to assess their economic security. The research methodology involves the use of general scientific (induction and deduction, analysis and synthesis, comparison and generalization) and special (coefficient method, integral method, experiment) research methods. The developed methodological approach involves the calculation of the following indicators:indicators for assessing the academic environment of institutions of professional higher education; indicators of evaluation of partnerships with employers; indicators for assessing the formation of academic integrity among participants in the educationalprocess; indicators for evaluating the implementation of non-formal education; indicators of evaluation of international cooperation; indicators of evaluation of content analysis of the official website; indicators of assessing the reputation in the external environment. The methodological approach involves the distribution of sources of information on the basis of which the calculation of indicators on the "open" (O) and "closed" (C). The obtained result will characterize the compliance of the institutionof professional higher education with the proposed indicators, the level of success of participation in the ranking, prospects in the formation of the contingent of students who will ensure its economic security. The proposed methodological approach, on the one hand, allows the administration of the institution to identify challenges and anticipate threats that may affect their competitiveness and economic security, and, on the other -to inform all stakeholders about the economic security of higher education institutions to make appropriate decisions. In order to test the proposed methodological approach, the calculations of the integrated rating indicator were performed on the basis of the data of the Professional College of the KROK University, which showed a sufficient level. This is confirmed by the stability of the quantitative indicator of the contingent of educational institutions at all stages of its development, but to increase the level of competitiveness, it is necessary to pay attention to certain shortcomings that may reduce its economic securityДокумент Economic security system management of travel industry: making management decisions in crisis conditions(Scientific Center of Innovative Research, 2022) Mihus, Iryna; Melko, Liudmyla; Мігус, Ірина Петрівна; Мелько, Людмила ФедорівнаEnterprises in the tourism industry quite often fall into crisis situations, as well as require the adoption of management decisions that negatively affect their economic security. The purpose of the article is to study the management of the system of economic security of economic entities enterprises of the tourism industry, as well as to determine the peculiarities of management decision-making in crisis conditions. The methodological basis of the conducted research was general scientific and specific research methods, namely: analysis and synthesis, visualization, systematization, logical presentation and generalization. The dynamism and change of factors affecting the functioning of enterprises, including the tourism industry, determine the expediency of forming the ability of the enterprise to respond promptly to various dangers, threats, risks of both the external and internal environment. The specified capacity of the enterprise should be provided by the economic security management system, in particular, taking into account anti-crisis management in it, which gives the enterprise additional advantages in the competitive struggle for achieving the strategic goal, the effectiveness of operational tasks. The level of economic security directly depends onthe organizational and management model used by the top management of the enterprise. The modern business model of the enterprise must be able to predict the occurrence, implementation and impact of dangers, threats and risks, predicting the ability to neutralize catastrophic threats and eliminate material and non-material losses. The article proposes a general structural and logical scheme for making managerial decisions in the context of managing the economic security system in crisis conditions. The main tools of anti-crisis management of a tourist enterprise aresystematized, namely: risk management in tourism; reengineering of business processes of a tourist enterprise; strategic management of a tourist enterprise; benchmarking in the context of anti-crisis management at a tourist enterprise; restructuring of the tourist enterprise; bankruptcy management (liquidation of the enterprise)Документ Educational institutions and the development of the concept of social responsibility(Університет «КРОК», 2020) Abdalqhadr, A.; Mihus, I.; Мігус, Ірина ПетрівнаIncreased competition in the higher education system due to globalization and the strengthening of the role of knowledge in society have led to the fact that higher education institutions, acting as integrating agents of society, have to solve specific tasks not inherent in them. In particular, the higher education system is designed not only to meet students' knowledge needs, but also to take into account the interests of a large number of other stakeholders (stakeholders) in producing knowledge and performing their functions, which in turn will allow higher education institutions to gain sustainable competitive advantage. and scientific services. The education system is balanced if the socio-economic interests are balanced and the actions of all institutions and actors are coordinated. If the education system is characterized by inequality or discrimination, society as a whole will be unstable. The solution of these problems is possible under the formation of a system of social responsibility -awareness oftheir social role, satisfaction of mutual obligations and requirements of major institutions and actors in the field of educational activities -the consumption of educational services, the formation of comprehensively developed, highly moral citizens. economic development of the country and its regions.This research aims to draw attention the role of educational institutions the promoting and Development of The Concept Of Social Responsibility among students, especially higher education students, So thatstudents become more responsible toward their colleagues and friends and families and universities and the society as whole, The researcher used the descriptive analytical approach, relying on previous studies that focused about important role of educational institutions in modifying and improvement behavior of students. The results showed that educational institutions have a prominent role in promoting social responsibility among students by adding some activities and variety ideas inside and outside theclassrooms.Документ Evolution of practical use of blockchain technologies by companies(Scientific Center of Innovative Research, 2022) Mihus, Iryna; Мігус, Ірина ПетрівнаThe article examines themain stages of evolution of blockchain technologies in the activities of various companies from 1991 to the present. The aim of the article is to study the evolution of the use of blockchain technologies in the practice of different companies. The research methodology includes the use of the historical method to study the main stages of development of blockchain technologies and the study of blockchain use practices by different companies. The relationship between the stages of evolution and Tiers of Blockchain has been established: 2008-2013 (Blockchain 1.0); 2013-2015 (Blockchain 2.0); 2015-2018 (Blockchain 3.0); From 2018 to now (Generation X). The main types of blockchain (public blockchains; private blockchains; semi-private blockchains; sidechains; permissioned; distributed ledger; shared ledger; fully private of proprietary blockchains; tokenized blockchains; tokenless blockchains) are systematized. Peculiarities of practical implementation of blockchain technologies in the activity of companies of different sectors of the economy are studied. A SWOT-analysis was conducted, which revealed that blockchain technologies will undoubtedly continue to develop, affecting many industries, including public administration, retail, information technology, travel,health, education, agriculture and entertainment. One of the ways to improve the use of blockchain technologies should be: increasing the confidentiality of operations; scaling of chains of blocks; establishing compatibility between different blockchain systems; strengthening the security of blockchain operations; individual approach to the use of blockchain technologiesДокумент Financial and Economic Security in the Field of Financial Markets at the Stage of European Integration(AOS-Estratagia and Inovacao, 2022) Novak, Anatolii; Pravdyvets, Oleksander; Chornyi, Oleksandr; Sumbaieva, Liudmyla; Akimova, Liudmyla; Akimov, Oleksandr; Сумбаєва, Людмила Петрівна; Правдивець, Олександр МиколайовичPurpose: the aim of this article is to study the features of the financial and economic security of the integrated financial market of the EU Theoretical Framework: the concept of financial security was considered as a complex multi-tiered system. The theories of healthy competitive investment environment, and theory of capital markets functioning were employed in the study. Design/Methodology/Approach: the instrumental and methodological apparatus of the work is based on the use of general methods of scientific knowledge: comparison, abstraction, analysis and synthesis. Dialectical metod was used, as well as formal-logical, problem-theoretical, systemic-structural, and the method of comparative legal analysis. Findings: the EU has achieved noticeable success in providing economic security of financial markets over the past decades. The EU experience in this area can be considered the most complete. The uniqueness of this experience is also proven by the fact that it is based on national achievements and the centuries-old financial culture of the EU member states, among which several states are rightfully recognized as global financial players and have the status of international financial centers. Research, Practical and Social Implications: For global expert and regulators community, turning to the EU experience is not only valuable, but also relevant, under the necessity to consider the best world practices when creating a common financial market. Originality/Value: the EU experience in the field of financial and economic security of financial markets is systematized not at the level of individual EU members, but at the level of EU as a community in whole. © 2022 The authors.Документ Financial literacy and government policies: an international study(Scientific Center of Innovative Research OÜ (Estonia), 2024) Spivak, Irena; Mihus, Iryna; Greben, Svitlana; Мігус, Ірина ПетрівнаFinancial literacy is crucial for individual financial well-being and overall economic stability. Despite its importance, significant disparities in financial literacy levels exist across different countries. This research, titled "Global Financial Literacy: A Comparative Study," aims to provide a comprehensive analysis of these disparities, identifying the factors influencing financial literacy and evaluating the effectiveness of various national strategies. The purpose of this study is to compare financial literacy levels and educational approaches in countries including Estonia, Slovakia, the Czech Republic, Poland, Croatia, Turkey, Romania, and Ukraine. By examining the policies and initiatives implemented in these countries, the study seeks tooffer insights into best practices and recommend strategies for improving financial literacy globally. A mixed-methods approach was employed, combining quantitative data analysis from the "OECD/INFE 2023 International Survey of Adult Financial Literacy" and other relevant reports with qualitative case studies and interviews with key stakeholders. The methodology included a thorough literature review, data collection from international surveys, detailed country-specific case studies, and comparative analysis. The main results of the study highlight both common features and differences in financial literacy levels and educational approaches across the examined countries. Common features include the integration of financial literacy into educational curricula,government and institutional support, and the increasing importance of digital literacy. Differences are noted in the compulsory nature of financial education, the balance between theoretical and practical financial skills, and the impact of cultural and economic contexts on financial education effectiveness. The study concludes that while common strategies provide a foundation, improving financial literacy globally requires tailored, context-specific approaches. Recommendations include making financial education compulsory, enhancing practical financial skills, investing in digital training for educators, and leveraging public-private partnerships. These strategies can help foster a financially literate global population, contributing to greater economic stability and individual financial well-beingДокумент Implementation of the model of innovative tourist product in Ukraine: financial and economic aspects(FINTECHALLIANCE LLC, 2021) Havryliuk, S.; Melko, L.; Uvarova, G.; Karyuk, V.; Mihus, I.; Гаврилюк, Світлана Павлівна; Мелько, Людмила Федорівна; Уварова, Ганна Шевкетівна; Карюк, Вікторія Іванівна; Мігус, Ірина ПетрівнаThe article presents a scientific discussion on trends and prospects for product innovation in the tourism business. The main objective of the study is to substantiate the nature and role of innovative tourism products in improving the efficiency of economic and product activities of tourism enterprises, the need for their implementation in tourism at its present stage in Ukraine. Analysis of literature sources and existing approaches to solving the problem of implementation of innovative products by tourism enterprises allowed us to formulate conceptual tools in this area, taking into account industry specifics, to characterize the types of product innovations of tourism enterprises. The topicality of solving this scientific problem boils down to the fact that in conditions of competition, the development of tourism business is ensured primarily by the use of product innovations by tourism enterprises, the introduction of effective ways to implement priority areas of innovation. The study of the problem of implementation of innovative tourist products in the practical activities of enterprises is carried out in the following logical sequence: the subject matter and types of innovative tourist products have been analysed, the main prerequisites for their implementation in the activities of enterprises have been defined; the main trends in the development of innovations in the tourism business of Ukraine, in particular, new tourism products and innovative approaches used to retain regular customers and attract new ones in a competitive environment; an optimal model of implementation of innovative tourist products has been developed. The methodological tools of the conducted study were general theoretical and specific methods, in particular, logical and dialectical, graphoanalytical method, method of scientific abstraction, systemic and integrated approaches. The study covered the period of 2010—2019. The object of research is an innovative tourist product that allowed implementation of its model taking into account the effect of external and internal environment.The article presents the results of empirical analysis of the main trends in the development of innovation at the present stage of development of the tourism business in Ukraine. In addition, there are reasons that inhibit innovation in tourism, which must be taken into account for the development and implementation of innovative tourist products.The study theoretically proves and supports that the development of innovative activities and the introduction of innovative tourist products provide tourism enterprises with competitive advantages. The results of the study can be useful in the practical work of travel agencies that seek to create a portfolio of innovative products and increase the efficiency of their activities.Документ Improvement of the methodological approach to assessing the impact of public governance on ensuring the economic security of the state(FINTECHALLIANCE LLC, 2020) Akimova, L.; Akimov, O.; Mihus, I.; Koval, Ya.; Dmitrenko, V.; Мігус, Ірина ПетрівнаEnsuring economic security is a guarantee of independence and autonomy of the state, an integral condition for stability and effective functioning of society. Given the development of the world economy, ensuring the economic security of Ukraine, which is the basis of national security, is becoming an increasingly urgent problem. The formation of the system of economic security of Ukraine takes place in the conditions of economic globalization, which can not but affect the national interests and trends of socio-economic development of the country. It is to address this result that the issue of regulating the role and place of economic security in the general system of public administration mechanisms in Ukraine arises. In today’s realities there is a negative trend of increasing influence of external and internal threats on the activities of the state and its management. The modern concept of state development provides a single set of requirements for its institutions: openness of legal and economic systems; transparency of the mechanism of public administration, its economic, legal and information support; protection of economic interests of the state, social protection of life and health of the population, etc. Improving the management of economic processes in the state should begin with the development of a clear procedure and mechanisms for identifying and neutralizing threats in the system, which will contribute to the development of effective economic policy, state control over the socio-economic system, objective prioritization of economic reform, etc. Assessment of the current state of economic regulation has revealed that the main energy of the executive branch is spent not on overcoming the causes that provoke illegitimate phenomena, but on combating their consequences, so it requires the development of effective mechanisms for public administration of economic security.Документ Influence of corporate governance ratings on assessment of non-financial threats to economic security of joint stock companies(FINTECHALLIANCE LLC, 2021) Mihus, I.; Akimova, L.; Akimov, O.; Laptev, S.; Zakharov, O.; Gaman, N.; Мігус, Ірина Петрівна; Лаптєв, Сергій Михайлович; Захаров, Олександр ІвановичIn modern conditions of transformation and globalization of economic processes, rapid development of information and science-intensive technologies, each company seeks to ensure effective management of its activities and achieve a higher level of competitiveness. The level of quality of corporate governance influences the formation of the rating of enterprises and plays an important role in making decisions about investing in the company. At the same time, ensuring financial security is the most urgent task of society, the state, enterprises and organizations of all forms of ownership, entrepreneurs, and every citizen. In this regard, the practical implementation of recommendations to maintain financial security at the appropriate level will contribute to the completion of market transformations in the financial and credit sphere of the country, increase the level of financial security of enterprises, increase human security. It is corporate-type enterprises, namely joint-stock companies and limited liability companies, that are the main types of business structures that ensure the development of a market economy. Therefore, it is advisable to pay attention to the features of ensuring and assessing the quality of corporate governance of enterprises aimed at implementing the model of long-term sustainable development. The purpose of the article is to establish the impact of corporate governance ratings on the assessment of non-financial threats to the economic security of joint stock companies. In the article In the article the systematization of corporate governance indicators by criteria is carried out; the main components of the S&P corporate governance rating methodology, the CORE rating, the main components of the RID-Expert RA corporate governance rating methodology, the main components of the corporate governance methodology of the Crichton-Miller and Warman methodology, the main components of the Corporate Governance rating rating Credit Rating Agency; the advantages and disadvantages of methods of compiling corporate governance ratings are highlighted.Документ Methodology of corporate financial diagnostics in the period of a crisis(MAGNANIMITAS Assn., 2021) Mihus, Iryna; Denysenko, Mykola; Rumyk, Igor; Pletenetska, Svetlana; Laptiev, Mykhailo; Kupriichuk, Vasyl; Мігус, Ірина Петрівна; Румик, Ігор Іванович; Плетенецька, Світлана Михайлівна; Лаптєв, Михайло СергійовичThe article is devoted to corporate financial diagnostics' peculiarities in the context of ideas about organizational crises. The economic signs of a crisis enterprise are considered in conjunction with the critical signs of a crisis: a threat to priority goals, suddenness, and lack of time for making anti-crisis decisions. The study of scientific ideas about the crisis, in conjunction with the enterprise's financial characteristics, is a necessary stage in the formation of the methodology of corporate financial diagnostics.Документ Money laundering: macroeconomic assessment methods and current trend in Ukraine(FINTECHALLIANCE LLC, 2020) Korystin, O. Yе.; Mihus, I. P.; Svyrydiuk, N. P.; Likhovitskyy, Ya. O.; Mitina, О. M.; Мігус, Ірина ПетрівнаThe paper examines the scientists’ approaches to the evaluation of money laundering. Attention is drawn to the macroeconomic results of such an analysis. The research on the scope of money laundering and its impact on the country’s economy is reviewed. Relevant literature and selected techniques have been highlighted and are widely available in the world. The focus is on discussing the macroeconomic implications of money laundering and on finding methods for evaluating the various scales and conclusions reached by various scholars on the scope and flows of money laundering. An authors’ approach to the analysis of the phenomenon of money laundering is proposed based on the study of the links between the level of money laundering with the level of vulnerability of economic sectors and the spread of other negative socio-economic phenomena. Using unique empirical data obtained as a result of an expert survey in the field of money laundering, conducted a statistical analysis and test of the statistical hypothesis regarding the presence of interconnections and to determine the essential dependence of money laundering level on the selected indicators’ subgroups of macroeconomic nature for analysis based on Pearson and Kendall’s Taw correlation coefficients. The conclusions on the correlation between the level of money laundering in Ukraine and macroeconomic processes in Ukraine are substantiated: shadowing of economic relations, optimization of tax burden at the initiative of business entities and «prosperity» of money laundering due to strong corruption ties in this sphere. The grounds for determining the priorities of further state policy in the sphere of anti-money laundering have been formed, for the national financial monitoring of relevant benchmarks of increased risk of financial transactions in specific sectors of the economy and possible further methodological use of sectoral analysis (with wider coverage of the national economic sectors) money laundering risks.Документ Monitoring the state anti-crisis management of economic security of the Ukraine banking institutions(VGTU, 2020) Mihus, Iryna; Koval, Yana; Laptev, Serhiy; Bala, Olha; Kopytko, Marta; Мігус, Ірина Петрівна; Лаптєв, Сергій Михайлович; Копитко, Марта ІванівнаThe study and synthesis of research showed that the most often anti-crisis management is considered, firstly, as a complex of preventive measures that is comprehensive and aimed at preventing and eliminating unfavorable phenomenon for business using existing resources and survival potential, and secondly, as implementation of special procedures for the withdrawal of economic agents from the crisis, in particular such as sanitation, restructuring, bankruptcy, liquidation. The main element of system control at the macro level is the state regulation of the economy, one of the most important tasks of which is the elimination of failures of functioning of the market mechanism at the micro level, that is, the creation of conditions for overcoming the crisis phenomenon in the activities of business entities. This task is solved by developing and implementing measures of state anti-crisis regulation. The main purpose of the article is to carry out diagnostics and monitoring in the system of state crisis management of economic security of banking institutions of Ukraine. In addition, the purpose of the article is also to study and systematize the technology of state anti-crisis regulation of banking institutions of Ukraine. The article highlights the criteria for assessing the system of anti-crisis management of financial stability of banking institutions at macro and micro levels. The diagnostics in the anti-crisis regulation of banking institutions of Ukraine is carried out. The main components of the monitoring in the system of state anti-crisis management in the banking institutions of Ukraine are noted. The levers of state anti-crisis regulation in the banking institutions of Ukraine are described. The measures and technologies of state anti-crisis management at the level of banking institutions of Ukraine are proposed. The results of the study can be used by banking institutions of Ukraine, the National Bank of Ukraine, financial institutions, etc. © 2020 The Author(s). Published by Vilnius Gediminas Technical University.Документ Possibilities of using blockchain technologies to protect fraud(Університет «КРОК», 2022) Mihus, Iryna; Мігус, Ірина ПетрівнаThe article examines the nature and main types of fraud based on the classification of the Association of Certified Fraud Experts (ACFE), which proposes the division of fraud into three groups: corruption, fraud in financial reporting and misappropriation of assets. The purpose of the article is to conduct a comparative analysis of economic losses from fraud and provide suggestions for reducing them through the use of blockchain technology. The research methodology is based on the use of Report to the Nation data and the results of other surveys presented on the ACFE website for a comparative analysis of types of economic fraud by volume, period, territorial affiliation and counteraction. Based on a report for the nation prepared by ACFE, it was found that the company's largest monthly losses are caused by fraud with financial statements, which lasts an average of 18 months. The frequency of cases of different types of fraud dependingon the industry was analyzed and it was found that the most common companies in each industry are corrupt. The 8 most risky departments with different types of fraud were identified, and it was found that corruption is also the most common in each department. The most common schemes of professional fraud by region were studied, which showed that the most common schemes of professional fraud in all countries are corruption, with the highest level in South Asia. It has been established that tip, internal audit and management review are used to detect company fraud in all regions. A study of the most common means of control against fraud showed that the most effective of them are the External Audit of Financial Statements and the Code of Conduct. It has been established that in most countries of the region the Code of Conduct and the External Audit of Financial Statements are used as anti-fraud tools. It should be noted that a large number of companies use proactive monitoring / analysis of data, of which blockchain technology is an integral part. The main stages of creation and use of blockchain technologies for the financial operations of the company are offered, which will allow more effective control over the fight against fraud.Документ The economics of uncertainty: content, evaluation, and regulation(Scientific Center of Innovative Researches OÜ, 2022) Radionova, Iryna; Yemelianenko, Larysa; Zakharova, Kseniia; Malkovska, Yuliia; Usyk, Vira; Dziubko, Viktor; Fareniuk, Yana; Mihus, Iryna; Koval, Yana; Ananieva, Olesia; Hofman, Myroslava; Pekna, Halyna; Andrieieva, Vita; Potapenko, Denys; Trots, Iryna; Krasota, Olena; Topal, Anatolii; Pita, Yurii; Радіонова, Ірина Федорівна; Захарова, Ксенія Федорівна; Мігус, Ірина Петрівна; Ананьєва, Олеся Олександрівна; Гофман, Мирослава Олександрівна; Пекна, Галина Борисівна; Андрєєва, Віта АнатоліївнаThe monograph gives prominence to an important phenomenon in the economic life of society, the relevance of which has increased significantly since the beginning of the XXI century. And it is here that the term «economic uncertainty» is used. The authors of this study tried to answer questions about the content and manifestations of economic uncertainty, and how to assess and regulate it. The emphasis is made on those processes and phenomena in the economic, social, and managerial spheres that have been influential in strengthening or, conversely, weakening (limiting) economic uncertainty. The text of this monograph can be useful for lecturers of economics, management, and academics, as well as for specialists in various markets, students, and graduate students. The authors of the monograph are grateful to all their readers and, especially, to those who will comment on the content of the work and the validity of the ideas presented in it. This monograph is dedicated to the 30th anniversary of the KROK University (Kyiv, Ukraine)Документ The impact of the Covid-19 pandemic on the loyalty of employees(MAGNANIMITAS Assn, 2021) Mihus, Iryna; Laptev, Sergey; Parashchenko, Liudmyla; Koval, Yana; Odarchyk, Kateryna; Panchenko, Oksana; Мігус, Ірина Петрівна; Лаптєв, Сергій Михайлович; Паращенко, Людмила Іванівна; Одарчук, Катерина МиколаївнаThe global COVID-19 pandemic has been a real test for most employers and their employees. The purpose of the article is to establish the pandemic's impact on employees' loyalty and identify the factors that have had the most significant impact. The main objectives of the survey of the hired staff were as follows: to find out how the interviewed employees understand the concept of "loyalty"; to study with the help of the survey the factors that affect the loyalty of staff in the first and second stages of the survey; find out how much the respondents' answers have changed during the quarantine year. The study was conducted by interviewing Ukrainian enterprises' employees by Google forms in two stages: in March - April 2020 and February-March 2021. The 15125 people took part in the survey, of which 76.3% were women (11540 people) and 23.7% (3585 people). We understood that it is more appropriate to use the concept of "loyalty" and consider it is agreeing with the company's mission and vision, compliance with corporate culture and ethics, which allows achieving strategic goals. Only the employer and employees' joint efforts will contribute to the effective operation of enterprises, even in a pandemic COVID-19.Документ The role of communicative competence in the structure of social intelligence of teachers of higher education institutions(Scientific Center of Innovative Research, 2022) Mihus, Iryna; Nakonechna, Nataliia; Мігус, Ірина Петрівна; Наконечна, Наталія ВасилівнаCommunicative competences occupy a prominent place in the structure of social intelligence. Communication skills play a particularly important role in the activities of teachers of higher education institutions. The purpose of the article was to find out the role of communicative competence in the structure of social intelligence of teachers of higher education institutions. The methodological basis of the research was the general scientific methods of analysis and synthesis, comparison and generalization, as well as the historical method and the method of visualization. The information base of the research was scientific works obtained from open sources. The main results of the study were the systematization of scientific works in the field of social capital, compiled according to the chronology of the study. The main theories of the stage of multidisciplinary development of social capital in modern conditions are summarized. Systematized the main components of the subject's communicative competence in general, and of teachers of higher education institutions in particular. The main characteristics of a communicatively competent teacher of higher education institutions are summarized. The author's concept of "communicative competence of a teacher of secondary education" is proposedДокумент The state of economic security of Ukrainian banking institutions and the effect of economic reforms on formation of anti-crisis measures(FINTECHALLIANCE LLC, 2019) Mihus, I. P.; Haman, P. I.; Andriyenko, M. V.; Koval, Y. S.; Мігус, Ірина ПетрівнаThe integration in the state financial space is complementary to the system of legislative regulation of banking activities. Protests against the current realities of the market (internationalization, transformation of the global banking sector, expansion of business activities, investment activity, liberalization of the foreign capital, Diversification of the leading position of the bank, concentration of the international bank’s capital) to become before the bank’s settings of power, competitiveness, ability to enter the world of the world. In Ukraine, the state’s anti-crisis management activities are complemented by low regulatory legal acts, the environment is regulated by the reform of strategic planning and forecasting, financial policy planning in the budget process. As for the legal framework of the anti-crisis management, it has been recently broken down and is not little practical: subsoil. The statues contain the risks, which are characterized by the financial crisis of 2008-2010 and 2014-2018 in the banking sector of Ukraine, including: pre-act ivit y, lowlevel of assets, changes in lending, direct contribution of the state, changes in the number of plateau-support banks, the level of protection. The reasons that caused the negative observations of the Ukrainian banking system were found: The escalation of the real economy crisis; the lack of thoroughness of the National Bank of Ukraine’s penny-credit policy, the climate of their development; internal bank officials, the lack of developed strategies and tactics of bank operations in the minds of the financial and economic crisis. The National Bank of Ukraine has been systemat ized in it s anti-crisis efforts, which allowed the bank to stabilize its financial system, and the bank itself: stabilization of hryvnias; reduction of regional rates; reduction of banks’ refinance rates; introduction of amendments to financial institutions; introduction of a moratorium on deposits with financial and credit institutions using the method of safekeeping of obligations before clients.