American Society of Safety Professionals (ASSP), formerly known as American Society of Safety Engineers (ASSE) until June 2018, is a global organization of more than 37,000 occupational safety and health (OSH) professional members who manage, supervise, research and consult on work-related OSH concerns in all industries, government and education. The Society's members use risk-based approaches to prevent workplace fatalities, injuries and illnesses.The organization was founded on 25 March 1911 in the wake of the Triangle Shirtwaist Factory fire, where lack of safety measures caused the death of 146 garment workers.ASSP offers continuing education to OSH professionals, participates in developing consensus industry standards, pursues initiatives that aim to build the OSH profession's reputation, and provides access to various member communities organized around geographic location, industry, gender, age and ethnicity. The organization has alliances with federal agencies such as Occupational Safety and Health Administration and National Institute for Occupational Safety and Health. ASSP also works with ABET to develop accreditation standards for OSH-related degree programs and has worked with the International Network of Safety and Health Practitioner Organizations (INSHPO) to develop a professional capability framework for OSH professionals.
Introduction. In the modern world, the agrosphere is becoming one of the key sectors of the economy, which not only ensures food security, but also plays an important role in socio-economic development. The development of human capital in the agrosphere is one of the main factors determining the efficiency of agriculture and its ability to adapt to new challenges of the time. In connection with global trends in digitalization and inclusion, the agrarian sector is undergoing significant changes that require updating approaches to training and development of personnel. The purpose of the article is to determine the features of the development of human capital in the agrosphere in the conditions of digitalization and inclusion. Results. In the process of research, the main features of the development of human capital in the agrosphere were determined; the features of the development of human capital under the influence of digitalization were also determined and a set of differences was proposed; the impact of inclusion on human capital, especially in the agrarian sphere, was taken into account. A scientific and theoretical approach to determining the features of the development of human capital in the agrosphere in the conditions of digital transformations was proposed. Conclusions. The development of human capital in the agricultural sector is an important strategic direction for ensuring sustainable development of agriculture, increasing its productivity and adapting to modern challenges. The digitalization of the agricultural sector creates new opportunities for increasing production efficiency, resource management and reducing costs, which in turn requires improving the qualifications of employees and mastering new technologies. The introduction of innovative technologies allows to increase the level of automation, accuracy and labor productivity, as well as minimize the negative impact on the environment. At the same time, to ensure the effective development of human capital, it is important to integrate the principles of inclusion, which allow creating equal opportunities for all segments of the population, in particular for rural women, youth and representatives of socially vulnerable groups. An inclusive approach not only promotes equal access to education and new technologies, but also ensures social justice and economic equality in rural communities.
Introduction. The global insurance market is a crucial component of the modern economy, providing mechanisms for risk protection and stability for both businesses and individuals. However, the contemporary world is marked by growing uncertainty stemming from economic crises, geopolitical conflicts, climate change, and technological transformations. In such conditions, the insurance market faces new challenges and opportunities, reshaping traditional business models and creating new trends. Notable developments include the rapid growth of innovative insurance products such as cyber insurance, climate risk coverage, and personalized insurance services. Simultaneously, the digitalization of the insurance industry is transforming approaches to risk assessment, customer service, and data management. The purpose of the article is to analyze the key trends shaping the global insurance market in the context of uncertainty and determine their impact on company strategies and the behavior of consumer of insurance products. Results. The penetration level of insurance varies significantly across countries, depending on their level of economic development. In developed countries such as Luxembourg, France, the United Kingdom, and the United States, the share of insurance premiums relative to GDP is significantly higher than in less developed economies such as Turkey and Romania. Life insurance dominates in high-income countries, whereas non-life insurance (e.g., property and vehicle insurance) is more prevalent in middle- and low-income countries. By 2029, the European insurance market is projected to grow substantially, reaching USD 1.65 trillion, with medical and vehicle insurance remaining dominant. In 2024, insurance rates declined across many regions, including the Pacific region, the United Kingdom, and Canada, while Latin America demonstrated the highest growth potential. Financial and professional insurance, along with cyber insurance, experienced significant rate reductions, highlighting market competition and pricing challenges. Conclusions. The findings emphasize the need for insurance companies to adapt their strategies to evolving market conditions and underscore the importance of innovation in maintaining competitiveness. Strategic development of the insurance market should focus on innovation, digitalization, and expanding access to insurance services, particularly in middle- and low-income countries.
Introduction. Tax regulation is one of the key elements of state policy that influences all spheres of the economy, business development, the investment climate, the standard of living, and social stability. Amid full-scale war, Ukraine faces an extremely complex task – ensuring the country’s defense capability on the one hand, while implementing measures aimed at supporting and rebuilding the economy on the other. The purpose of the article is to evaluate and generalize theoretical approaches to revealing the essence of tax regulation; using a dialectical approach, to offer one’s own vision of the concept under study, to identify its specific features in the conditions of martial law in Ukraine. Results. The analysis of contemporary domestic scholars’ contributions to the study of tax regulation has led to the conclusion that this concept is multifaceted. Researchers perceive tax regulation as: a manifestation of the regulatory function of taxes in practice; a component of the tax mechanism; a targeted influence of the state on economic agents; a set of actions and measures undertaken by state authorities; an instrument of state policy; and a system of tax levers and tax authorities. Additionally, practical aspects of applying specific tax regulation instruments under martial law conditions have been examined. Conclusions. A new interpretation of the concept of tax regulation has been proposed, based on the dialectical approach and analyzed through the philosophical categories of essence, content, form, and phenomenon.
Introduction. The financial resources of a commercial enterprise are represented by its own and borrowed funds. Own resources are the part of assets that remains after paying its obligations. The predominance of equity in the structure of financial resources means that the enterprise has higher financial stability, and if the majority of it is borrowed funds, this indicates a decrease in solvency and a deterioration in the financial condition of the company. However, in modern wartime conditions, commercial enterprises are forced to attract financial resources from various sources in order to stay on the market and maintain business profitability at the proper level. At the same time, enterprise managers need to find a balance between the volumes of their own and borrowed financial resources. The purpose of the article is to characterize the impact of the war period risks on the financial condition of commercial enterprises and the volume of their loan capital, as well as to develop proposals for improving the efficiency of management of borrowed funds. Results. The impact of the full-scale Russian invasion on the activities of small and medium-sized businesses was analyzed and it was found that 45% of such companies require minor investments to develop their activities. With the beginning of the enemy's armed invasion, 38% of trade enterprises did not stop their activities, 24,7% stopped for less than a month. It is emphasized that the profitability of trade enterprises' equity in 2022 decreased by 47,2% compared to the previous similar period. An analysis of the results of the activities of the Private Production and Trade Enterprise “G-N-L” showed a deterioration in its financial condition in 2022, in particular, the absolute liquidity ratio and autonomy. Conclusions. The results of the analysis of the activities of trade enterprises before and after the full-scale invasion, as well as the ratio of own and borrowed capital, made it possible to propose measures to improve the management of borrowed resources, namely: improving planning and forecasting the need for borrowed funds, balancing the volumes of own and borrowed resources; expanding international partnerships and attracting investors; increasing the efficiency of using control over the volume and use of borrowed funds. The proposed will improve the quality of management of financial resources of a trade enterprise during the war period.
Introduction. Participatory approaches to managing the financial support for the sustainable development of rural communities are based on the active involvement of the public in the decision-making process. The implementation of such approaches allows communities to increase their financial capacity, create conditions for long-term economic growth and sustainable development. The purpose of the article is to substantiate participatory approaches to the strategic management of financial support for sustainable development of rural communities. Results. The paper considers participatory strategic management as a tool for improving the efficiency of financial support for the sustainable development of rural communities in Ukraine. The theoretical foundations of this approach, its principles and key components, as well as the European experience confirming the effectiveness of participatory management in financial decision-making processes are investigated. It has been determined that public involvement in financial planning contributes to increasing transparency, responsibility and efficiency of the use of resources belonging to local governments. The article pays special attention to the analysis of the problem of implementing participatory governance in Ukraine. The international experience of participatory governance is highlighted. The necessity of using modern tools for involving citizens in the process of managing community financial resources, in particular, online platforms, geographic information systems, mobile applications, public hearings, is substantiated. Conclusions. It has been determined that the key success factors are transparency of information, monitoring of budget programmer and diversification of funding sources. The study proved that the introduction of participatory financial management contributes to the efficiency of local self-government, strengthens trust in local authorities and creates the basis for sustainable development of rural communities.
