The textbook "Geospatial Organization of Tourism and Recreation" offers a comprehensive introduction to the spatial and temporal dynamics of tourism and recreation as key socio-economic components of development. The material spans essential concepts and methodologies, emphasizing the geospatial distribution of tourism potential, market structure, demand formation, and regulatory mechanisms. Through detailed exploration, this resource equips readers with the foundational knowledge necessary for understanding and engaging in the strategic planning and management of tourism and recreation on a regional and global scale. This textbook is designed to provide students, researchers, and practitioners with a comprehensive understanding of how geospatial principles influence tourism and recreation.

The purpose of the study is theoretical justification and implementation of practical recommendations regarding the organization and methodology of financial reporting according to national and international standards.Financial reporting is crucial as a structured process that transcends merely being a system of indicators; it involves the detailed communication of an organization's financial information and performance metrics to a broad spectrum of stakeholders, including investors, creditors, regulators, and the public.This process encompasses the meticulous preparation, presentation, and interpretation of financial statements-namely balance sheets, income statements, cash flow statements, and statements of changes in equity.These documents collectively offer a comprehensive snapshot of an organization's financial health and dynamics over a specified period, thus serving essential informational needs.The implementation of financial reporting not only adheres to but also reinforces the principles of transparency and consistency through compliance with established accounting standards such as Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS).Such adherence ensures the comparability and reliability of financial data presented.Moreover, the practice of revaluing property, plant, and equipment (PP&E) highlights how changes in fair value over time are captured, thus adjusting the carrying amount on the balance sheet and offering updated insights into the property status of an enterprise.Notes accompanying the balance sheet provide further details, including the nature and location of PP&E, significant accounting policies, and any related commitments or impairments.In essence, financial reporting acts as a pivotal information conduit in Журнал «Наукові інновації та передові технології» № 5(33) 2024 (Серія «Управління та адміністрування», Серія «Право», Серія «Економіка», Серія «Психологія», Серія «Педагогіка») 676 market economies, facilitating informed decision-making and efficient resource allocation.It enhances market efficiency by reducing information asymmetry and supports corporate governance by ensuring management accountability.By providing a structured and standardized summary of financial data, financial reporting empowers stakeholders to make well-informed decisions, promoting economic growth and development while enhancing the transparency and integrity of corporate practices.

ФІНАНСОВА БЕЗПЕКА ПІДПРИЄМСТВА: ВИКЛИКИ ВОЄННОГО ЧАСУ ДЛЯ СУЧАСНОГО БІЗНЕСУАнотація.Метою дослідження є характеристика особливості забезпечення фінансової безпеки підприємства в мовах воєнного часу.Доведено, що сутність фінансової безпеки підприємства полягає у його здатності підтримувати діяльність, виконувати зобов'язання та використовувати можливості зростання незалежно від зовнішніх економічних коливань.Визначено, що фінансова безпека виступає як захист

All rights reserved. Printed in the United States of America. No part of this publication may be reproduced, distributed, or transmitted, in any form or by any means, or stored in a data base or retrieval system, without the prior written permission of the publisher. The content and reliability of the articles are the responsibility of the authors. When using and borrowing materials reference to the publication is required.

Враховуючи природні передумови, історико-

Метою дослідження є характеристика сутності стратегії управління фінансами підприємства з урахуванням персоналу. Доведено, що управління фінансами підприємства є найважливішим аспектом її загальної стратегії, забезпечуючи ефективний розподіл та використання ресурсів для досягнення бізнес-цілей. Визначено, що сучасні стратегії управління фінансами використовують системний та безпековий підхід, що враховує не лише фінансові результати, а й відповідність стратегічним цілям та благополуччю персоналу. Включивши в ці стратегії інтереси та мотивацію, підприємства можуть підвищити свою операційну ефективність й власні фінансові показники. Охарактеризовано особливості впливу системи управління фінансами на забезпечення економічної безпеки підприємства. Виокремлено роль персоналу в системі управління фінансами на підприємстві. Визначено характерні ознаки сучасної системи управління фінансами на підприємстві.

The textbook is the result of many years of experience in teaching the discipline "Conflict Management". The authors presented the basics of conflictology as a science, the theoretical foundations of the study of conflictology, types of conflicts and their causes, dynamics and mechanisms of conflict, the process of conflict management, methods and forms of conflict management, conflict prevention and regulation, conflict resolution strategies. Tasks for students' independent work and a terminological dictionary are presented separately. The publication is intended for scientists, civil servants, teachers and students of higher education institutions, practitioners, and a wide range of readers who are interested in the problems of conflict management.

ХАРАКТЕРИСТИКА ОСНОВНИХ ВИКЛИКІВ ПЕРЕД СФЕРОЮ ТУРИЗМУ Й ГОТЕЛЬНИМ БІЗНЕСОМ: УМОВИ БЕЗПЕКОВОГО ФУНКЦІОНУВАННЯ В РЕГІОНІ ВОЄННОГО ЧАСУАнотація.Метою дослідження є характеристика основних викликів перед сферою туризму й готельним бізнесом: умови безпекового функціонування в регіоні воєнного часу.Доведено, що туристична діяльність та готельний бізнес утворюють дві галузі, які часто є взаємопов'язаними, і обидві стикаються з унікальними проблемами та викликами в умовах воєнного стану.Визначено, що туристична діяльність у воєнний час фокусується на забезпеченні безпекового середовища для продовження своєї діяльності в умовах зовнішніх надскладних обставин.Охарактеризовано, що воєнний стан в Україні суттєво впливає на загальну стабільність країни, що є ключовим фактором для туристичної привабливості.Непередбачуваність безпекової ситуації може відлякувати потенційних туристів та інвесторів.Виокремлено основні проблеми формування безпекового середовища у сфері туризму й готельного бізнесу в Україні.Визначено, що вплив воєнного стану на готельний бізнес в Україні особливо помітний через значне зростання числа внутрішньо переміщених осіб зі східних регіонів країни.Зазначено, що туристичні підприємства можуть використовувати свої маркетингові та комунікаційні канали, такі як вебсайти, соціальні медіа та інші платформи, для розповсюдження достовірної та актуальної інформації про події в Україні

The management accounting tools that are used in management activities and the main factors that are necessary for successful management accounting are analyzed. The goal we set in preparation of our article, is to reveal the main aspects of the organization of the effectiveness of the management accounting system as a source of information support for the process of management decision-making, the identification of problems that arise in the process of formation and functioning of this system, and the advantages it provides to the hotel business enterprise. The main requirements for information in the management accounting system and their influence on the definition of the concept of "management accounting" are outlined. It was found that the definitions presented in Table 1 have in common that the main task of management accounting is to provide unbiased information necessary for making management decisions by the relevant management units of the enterprise. The content of management accounting and methods of its implementation are presented schematically. The organization of information support of the hotel business is considered in the example of hotel "A" and the information equipment of hotel "A" is studied, in particular 14 personal computers that are combined into one network. The efficiency indicators of the information service of the hotel business are analyzed and it is determined that the highest consumer satisfaction with information support corresponds to the service providing telecommunication services, security service, and engineering service, and in turn, indexing the degree of consumer satisfaction with the information base will allow formalizing the organizational work of the hotel based on needs and expectations, and this will make it possible to select strategic alternatives to improve the quality of the hotel enterprise. The effectiveness of information support of managerial collaboration among hospitality industry enterprises has been analyzed, measures have been developed to intensify the management activities of Hotel “A” based on the use of information systems and technology. It was proved that they are effective and can be implemented in the activities of the hotel business.

The theoretical and applied principles of enterprise economic security and the influence of internal and external factors of the security system are studied. The essence of threats and dangers in the system of economic security is clarified, and the principles and indicators of economic security are analyzed. The basics of diagnosing the external environment of the enterprise, methods of diagnosing financial crises, and methods of evaluating intellectual capital are disclosed. The main aspects of the development and implementation of the organization's economic security strategy, monitoring techniques, and criteria for ensuring the security of the organization's personnel are presented. Each topic is provided with a corresponding educational training, which covers: control questions and tasks; essay topics; recommended literature. Compiled for higher education applicants, graduate students, teachers, scientists, and everyone interested in the enterprise security issues and/or improves language skills, as well as studies organization’s foreign security experience in English.

The study examines the main aspects of management accounting in hotel business enterprises. The use of information systems and information support of the hotel's activities is analyzed. The chains of information flows on the example of Hotel “A”, the features of management decision-making, and the use of this information are studied. The main disadvantages of the ORAK Hotel R5 system used in Hotel “A” and their impact on the management process have been identified. The purpose of the research is to reveal the main aspects of organizing the effectiveness of the management accounting system as a source of information support for making management decisions, to highlight the problems that arise in the process of forming and functioning of this system, and the advantages it provides to the hotel business enterprise. The object of this research is the process of development, implementation, and improvement of management accounting at a hotel enterprise. The subject of the research is the theoretical and methodological principles and practical aspects of the organization of effective management accounting in the management system at hospitality industry enterprises. The theoretical and methodological basis of the research are the fundamental provisions of economic theory and scientific works of domestic and foreign scientists who were engaged in management accounting at enterprises in the hotel business. Some specific principles that are inherent in management accounting and distinguish it from financial accounting are studied. The place of the information center in the hotel's information support system has been determined, and the reasons for changes in the hotel's information support structure have been established. The consequences of informatization and computerization of business processes, as a necessary aspect of the effective operation of hotel enterprises, are presented, and ways of improving management accounting in the hotel are proposed.

The monograph is the result of a multidisciplinary study of the problems of the development of digital technologies in business models. In particular, the authors focused on studying the basics of the digital economy; determining the role of innovations in the formation of systems of conceptual foundations of the digital economy; outlining digital skills in business for the digital economy. Special attention was paid to a comprehensive approach to the formation of the policy of transition to the digital economy; the role of innovation and technology in the digital economy; places of the digital economy as a source of emergent growth. The authors of the study paid considerable attention to the issues of digital reputation analytics for business models; a digital solution for hotel business accounting. The main provisions of the study are focused on the formulation of new scientific hypotheses, methods and tools for the development of the digital economy. The publication is intended for scientists, civil servants, teachers and students of higher education institutions, practitioners, a wide range of readers who are interested in the problems of digital technologies and digital society.

The aim is to study the essence of "digital economy" concept, highlight its characteristics and develop measures to manage it. To achieve this goal, existing approaches to the concept of "digital economy" have been studied; impact of digitalization on the state, businesses and individuals have been considered; measures to manage the development of digital economy have been developed. The following methods of scientific research have been used while writing the article: scientific abstraction, generalization, analysis and synthesis, analytical. The existing approaches to understanding the essence of "digital economy" concept have been generalized. It has been established that there are the following approaches to understanding the concept of "digital economy": structural-sectoral process, communication, practical, evolutionary. The following features of digital economy have been identified: digitalization, virtualization, molecularization, network structure, and lack of intermediaries, convergence of computerization, communication lines and services, innovation, consumer involvement in production, consumer interaction, globalization and inconsistency. The advantages of digitalization, which are manifested at three levels: state, business entities and individuals, have been analyzed, identified and formulated. The rating of Ukraine for the last five years according to the World Digital Competitiveness Index has been analyzed. Management measures aimed at the development of digital economy should include the creation of favorable environment for the dissemination of digital innovation and development; bridging the digital divide between different industries; regulation of labor relations in digital economy; updating educational programs in higher education institutions in accordance with the requirements of digital economy; stimulating competition in digital economy; support for interaction and exchange of experience between states in digital transformation of society. Practical application of proposed theoretical and applied approaches will accelerate the process of economy digitalization and increase the positive impact on economic system.

The essence of monetary security of the state has been considered in the paper. It has been established that monetary security is considered as a process of ensuring effective monetary policy and as a state of monetary system in scientific literature. It has been determined that the object are certain elements of monetary system of the country, the subjects of monetary security are primarily the central bank, as well as financial institutions, businesses and individuals, the subject of monetary security are measures, aimed at detecting, identifying, monitoring and neutralizing risks and threats arising in monetary sphere. The main indicators used to assess the level of monetary security of the state have been highlighted: the share of cash outside banks in the total money supply; the difference between interest rates on loans granted by deposit-taking corporations in the reporting period and interest rates on deposits attracted by deposit-taking institutions, the level of weighted average interest rate on loans granted by deposit-taking corporations in national currency relative to the consumer price index; the share of consumer loans to households in the overall structure of loans to residents; the share of long-term loans in the total amount of loans granted; the total amount of exports of financial resources outside the country. An analysis of level, dynamics and volatility of monetary security indicators for the period of 2017–2021 and the first quarter of 2022 has been carried out. The main risks and threats to monetary security of the state that arise in conditions of military aggression have been analyzed. The influence of military aggression on the level of indicators of monetary security has been determined. The main measures taken by the National Bank of Ukraine to stabilize the monetary sphere and their effectiveness have been described. It has been noted that in martial law market instruments of monetary policy are not effective, so it is appropriate to use instruments of direct influence. The main innovations of monetary policy in martial law conditions have been considered.