Articles de revues sur le sujet « BUTSI (Organization) »

Risk is an inherent phenomenon associated with all forms of economic and social ac-tivity of people, both at the level of individual and organizational decisions. The de-gree of complexity and internationalization of economic processes, and consequently the internationalization of decision-making processes in the turbulent environment of the organization results with an increased risk of actions undertaken and difficulties in efficiently identifying various threats. A contemporary approach to risk management referred to as integrated risk management (ERM - Enterprise Risk Management). It focuses on integrating risk management with existing processes in the organization and determining future events that may have a positive or negative impact on the busi-ness. Integrated risk management defining the structure and scope of process man-agement along with setting standards for assessing the effectiveness and efficiency of implemented activities in all levels of the organization and selecting the best solutions that increase these values.

Consensus on the impact of design on perfor-mance can be said to be evident at all three levels of decision-making in organizations: strategic, tac-tical, operational (Brunswicker et al. 2019; Gemser & Leenders 2001). This impact broadly assumes the following forms: Design impact for strategy in action and customer experience Design impact for business strategy, process, innovation, and performance Design impact for cultural change and organization transformation Despite these revelations, precious little guidance is found in the way of forming a holistic view of the why of design science, core capabilities, theo-ries, and methods in business economics and the ultimate pertinence of the design function in any given organization. Similarly, the how, which would outline the ways in which these capacities could be built and coordinated towards the support of stra-tegic design and forward-looking decision-making processes is at best assumed, yet very rarely articulated. This issue includes both the papers from academia and professionals we received through our Call, as well as the results of a complementary survey con-ducted by the editors with Chief Design Officers. Our editorial foreword uses the model (Figure 1) as the framework for a synthesis, linking strategy in design science and strategy in business science: Part I - The vertical axis of Strategy from Vision to Mission through Value: design strategy versus cor-porate strategy, and business economics in design-driven organizations.Part II - The horizontal axis of Strategic Manage-ment and the Strategic design decision path. From design leadership and strategic positioning to busi-ness strategy and design management to strategy in action and design.

Previous academic research found that two broad approaches characterize non-profit foundations when setting objectives. In the first approach, the business-like model, nonprofit foundations are inspired by for-profit organizations, and they adopt methodologies, tools, and practices typical of business management to better respond to social issues connected to their local dimensions. The second approach, the charity-like model, conversely argues that hybridization toward the market risks undermining the peculiarities of the nonprofit sector, thereby emphasizing the need of nonprofit foundations to be guided by the solidarity of interests that resides in the natural interdependencies of various members of society. To date, no study has fo-cused on the role of nonprofit foundation employees to understand the impact of a business-like approach on employee professionalism and job performance. Using responses from 277 employees of nonprofit foundations, this study investigates whether increased participation in planning and control tools increases employees' perceptions of the effectiveness of the grant process. The results show that a busi-ness-like approach to planning, if well-balanced and considered, can contribute to greater employee professionalism and lead to improved information clarity and project innovation.

In modern science, a sufficient number of studies have been focused on investigating the business activity of commercial organizations. However, now-adays there is no single established approach to the study of scientific and practical and theoretical and applied research of problems and practice of im-proving the methodology for assessing the busi-ness activity of commercial organizations, taking into account the necessary set of assessment indi-cators. According to Russian and foreign research-ers, the analysis of the business activity of commer-cial organizations should be carried out both by industry and by economic characteristics. Within the framework of this research, done on the territory of the Voronezh region, the business activity of com-mercial organizations engaged in the field of furni-ture production was analyzed. Three types of its components have been identified as industrial, technological and effective. The methodology for the study of business activity using the example of furniture industrial business entities was integrated with the method of the arithmetic mean value of chain business activity indices. It made it possible to ensure the minimum calculation error, which con-tributed to an increase in the efficiency of assessing the business activity of industrial sector partici-pants. The paper discusses the methodology for assessing the business activity of commercial or-ganizations engaged in the production and sale of furniture products.

The COVID-19 pandemic has exponentially accelerated the rate of change. Organizational readiness for change has become the mandatory requirement for most organizations to survive in this highly disrupted era. The purpose of this research is to investigate the influence of servant leadership and the mediating role of workplace spirituality on organizational readiness for change. Offices within a private university in Indonesia were used as the population for this research. 80 respondents from 40 offices participated in this research by filling online questionnaires. The data were analyzed using Partial Least Square–Structural Equation Modelling software. The results show that servant leadership does not influence organizational readiness for change directly butis fully mediated through workplace spirituality. This paper contributes to the organizational change theory by providing insight into what aspect of servant leadership may be lacking for an extreme organizational change process. It is the first study that validates the role of workplace spirituality as the mediator of the relationship between servant leadership and organizational readiness for change.

The article is devoted to the study of the role and impor-tance of business etiquette in conflict management of the organization. The essence of the concepts "conflict", "organizational conflict", "conflict management" is defined. The main reasons of conflict situations in the organization are characterized. It is noted that in economically developed countries there is a fairly new, modern approach to conflict management related to business etiquette and its tools. The content of business etiquette, principles, functions and directions of its unification are disclosed. A number of rules of business etiquette, which are guided by participants in busi¬ness relations in order to prevent possible conflicts, were singled out. Their content is disclosed, a thorough description is given. The important role of the manager in solving conflict situations in the organization is emphasized. The skills and knowledge of business etiquette which must be possessed for successful conflict resolution are highlighted. The main attention is paid to the fact that the rules of business etiquette serve only as an external expression of moral relations between people, so they can be both tacit and more specific. It was determined that these rules, norms and values are contained in the code of corporate (business) ethics, which is the main tool of business etiquette. Its functions, structure and content are analyzed. Practical recommendations on conflict prevention in the organization, its prevention and mitigation based on the principles, rules and norms of business etiquette are offered. It was concluded that com-pliance with accepted rules of conduct strengthens confi-dence in the correctness of one's actions, creates a sense of psychological comfort, which, in turn, affects the number of conflicts, labor productivity, production culture, etc.

Sommaire Les tactiques utilisées avec un certain succès, par les communistes pour s'infiltrer dans les industries anglaises et canadiennes incitent à réfléchir sérieusement. Avant de mettre en oeuvre une action organisée, on est forcé de repenser les buts et objectifs du syndicalisme et les idéaux de l'action civique; ce sont là des aspects dont l'auteur veut montrer brièvement la nécessité dans cet article.

Urgency of the research. The complexity and multi-vectority of the external factors influence predetermine the need to form a system of management of business organiza-tions that would be ready and capable not only to anticipate new development trends, but also to respond accordingly, modernizing approaches to managing all internal processes of a business organization functioning. Target setting. Further research requires the develop-ment of a managing changes mechanism in business organi-zations, including planning changes, evaluating and monitoring the implementation of changes. Actual scientific researches and issues analysis. A number of scholars engaged in the research and selection of processes for management change, as well as the man-agement mechanisms formation of these processes, namely: I. Adizes, L. Greiner, F. Guyar, J. Duck, R. Daft and others like that. Uninvestigated parts of general matters defining. Different approaches to the management mechanisms for-mation are presented in the literature, but further research of management changes mechanism formation needs a condi-tion in a business organization. The research objective. The purpose of this scientific article is to identify and generalize approaches to the man-agement change mechanism formation as the basis for the strategic development of a business organization. The statement of basic materials. The article presents the approaches to the definition of the concept of "change" from the economic and philosophical points of view. The concept of "managing changes mechanism in business organization" is substantiated and singled out. The approach-es to management change mechanism formation in a busi-ness organization as the basis of its strategic development are presented. Conclusions. To ensure the management of any chang-es, it is necessary to create a methodical and methodological framework that will allow business executives to design and implement change processes and evaluate their effective-ness.

The article discusses the issues of creating an organizational model of selection based on cytogenetic and mor-phological markers for reforestation in the conditions of the central forest-steppe. The results of the development of an organizational model are presented, presented by a complex of context diagrams, created in the software product Busi-ness Studio 4.0. The decomposition of selection processes based on cytogenetic and morphological markers in the form of context diagrams made it possible to visualize the identification process of pedigree genotypes of pedunculate oak and to build in space and time a sequential process of using additional selection markers in conjunction with classical breeding approaches, selection of methods and means of achieving breeding goals. Providing the visibility of the pe-dunculate oak breeding process based on cytogenetic and morphological markers allows, due to the technological de-scription of the composition of the processes, the characteristics of the consumed resources (material, labor and finan-cial), to get an idea of the process under study and quickly draw a logical conclusion from the large amount of data obtained. The model organization of the process of creating forest plantations of fast-growing species was carried out with the aim of the most efficient use of technology and an increase in labor productivity, which determines its promising use as a selection tool and makes it possible to accelerate the selection process of Quercus robur L. offspring when creating forest crops

Outdoor challenge education has gained a dedicated following since its inception in the 1940s. Outdoor programs provide a framework for organizations to improve teamwork, problem solving, risk-taking, self-esteem, and interpersonal communi cation. The advantages of outdoor-based programs include high participation in learning by trainees, opportunity to experience real emotions and adopt new pat terns of thinking, ability to promote experimentation in problem solving, and pro motion of group awareness and trust. Many advantages of outdoor education can be maintained when a program goes indoors. Indoor adaptations are safe and nondiscriminatory; they can be conducted anywhere regardless of weather, can facilitate easier transfer of learning to the workplace, and are less expensive. Using the outdoor model, teachers can devise challenge activities for classroom use. Such activities provide variety and the opportunity for experiential learning in the busi ness communication classroom.

<p class="Style1">The objective of this study is to explain affecting factors influenced corporate social responsibility importance by Managerial Perception. Based on Stakeholders theory, the study will investigated social responsibility accounting phenomena on busi-ness practices especially in globalization era. Two regressions models are used to analyze the hypothesis testing. Theoretical framework is replicated from Henriques and Sandorsky's (1999). Data were collected by using questionaires which were mailed to 300 companies in Medan city. There were 67 responses of 54 which were completed and hence usable. Sample are 54 (fifty four) companies in Medan City, North Sumatra. The empirical finding showed that Government regulation, Community pressure, envi-ronmental organization pressure and Mass media pressure are significant factors to corporate social responsibility importance and ifs has positive influenced to social Ac-counting. The impfication of this study is Corporate Social Responsibility Accounting is important issued to discussing in Indonesia.</p><em>Keywords: Corporate, responsibh'ity, social accounting, managerial perception</em>

Sommaire Etude à la fois théorique et pratique des nombreux problèmes que pose l'application d'un plan d'Evaluation du mérite personnel dans les entreprises. Les auteurs définissent d'abord cette technique relativement récente, en indiquent les buts, les responsables et les sujets, suggèrent une fréquence optima pour les séances d'évaluation et énumèrent les conditions et les caractéristiques de formules pratiques d'évaluation. Ils décrivent ensuite les diverses étapes d'une méthode qu'ils ont élaborée à la suite d'une expérience d'un an avec des centaines d'employés de bureau d'une compagnie canadienne à l'étranger.

Requirements elicitation is a key concern in information technology (IT) projects. Busi-ness intelligence systems (BI) have emerged and are now used widely in organizations. These systems are designed to support manager's decision-making in their business performance moni-toring activities and their requirements are very different from those of transactional systems. But past research did not consider these differences. Therefore, this paper relies on a comparative approach to assess differences in the level of use and perceived effectiveness of requirements analysis techniques in both business intelligence and transactional contexts. An exploratory quali-tative study was conducted with two phases of semi-structured interviews with experienced practitioners. Our results show that 28% of the techniques differ in their level of use or perceived effectiveness, thus demonstrating the specificity of decision makers' needs. Our results reveal the importance of using techniques appropriate to the context to adequately define requirements and improve projects’ success.

Business sustainability has become a global imperative in response to the environmental, social, and economic challenges facing our world. In this context, the measurement and evaluation of business sustainability have become crucial to guide the actions of organizations towards more responsible and sustainable practices. However, the lack of specific measurement instruments for specific regional contexts may limit the ability of companies to evaluate and improve their sustainability performance. In this paper, we present the design of a business sustainability meas-urement method adapted to the context of Tarma, Peru. Tarma, a region located in the heart of the Peruvian Andes, is characterized by its cultural, environmental, and economic diversity, making it a unique context to address busi-ness sustainability. This article proposes a method for measuring business sustainability based on the Neutrosophic 2-tuple Linguistic Model, which includes an aggregation operation based on a NeutroAlgebra generated by Combin-ing Functions in Prospector.

In conditions of growing competition and economic instability, the key element of effective oper-ation forany organization is the ability to constantly develop, implement new technologies, and quickly adapt. As a result, many companies require expert assistance in identifying organizational problems, developing, and implementing ways to solve them. This underscores the increasing role of consulting as a leading institution in the economy and as a tool for ensuring the viability of enterprises.This article is dedicated to exploring the theoretical foundations and peculiarities of using for-malization methods toimprove business processes in consulting company activities. The essence of the main concepts is defined, and an analysis of the characteristics and scope of using descriptive, logical, symbolic, and mathematical formalization methods is conducted. The material from scientific works of domestic and foreign authors regarding the purpose and directions of formalization application in or-ganizational management is summarized. The role of formalization methods in implementing a process approach as the primary tool for designing, documenting, measuring, monitoring, and controlling busi-ness processes is justified.The nature of management consulting is characterized as an intra-organizational system for en-suring management efficiency, as well as a separate type ofeconomic activity. The use of formalization methods in consulting is considered both as a consulting tool in projects to improve the business pro-cesses of client organizations and as a way to increase the effectiveness of management decisions within the consulting company itself.Based on the Process Classification Framework proposed by APQC, a structure of business pro-cesses for a consulting company is suggested, and the characteristics and advantages of using formali-zation methods to improve them are described. The concept of business process consistency is proposed to characterize the property of its reproducibility with the provision of stable identity of results. It is noted that an important factor in achieving business process consistency is trainingpersonnel in both "reading" formalized procedure descriptions and the corresponding skills for their execution.

The present review is concerned with the participation of an associate professor of the Institute of Post-Soviet and Interregional Studies of RSUH in the project “Points of growth”. During the project activities, A.V. Gushchin gave lectures, presentations, took part in a situational analysis. The project “Points of growth”, which is an expert and educational platform for Eurasian integration, is dedicated to the core area of activity for Institute – the study and forecasting of international, socio-political, economic and cultural processes in post-Soviet Eurasia. The program of the forum platforms provides for meetings in the format of “Dialogue on equal terms” with the leading Rus- sian and foreign experts in the field of international relations, political science and geo-economics, the diplomats, the representatives of government and busi- ness. The target audience of the project are the leaders of youth organizations, young representatives of political parties and experts in the field of interna- tional relations and Russian foreign policy, students interested in international relations and Eurasian issues. It is implemented by the Institute of Russian Abroad in cooperation with the partner organizations using a grant from the President of the Russian Federation provided by the Presidential Grants Fund. The present review contains information about the key activities of the project that took place in Pskov, Minsk and Kolomna in 2021.

Industrial enterprises must continuously improve their integrated management information system (CIS), thereby IT architecture, due to the need to adequately respond to possible significant changes in their business in a competitive market due to various internal and external factors, especially in the modern era of increasing political and economic crises. Industrial enterprises must improve their IT architecture in accordance with planned changes in their business architecture and business strategy in accordance with their visions of the future world and their chosen mission, taking into account the preferences of their shareholders, as well as the dynamics of borrowed and own economic resources. Factors causing the need to improve the business architecture and, accordingly, the IT architecture of an organization include significant changes in the external (economic, political, natural, environmental and others) and internal environment (mergers and acquisitions, changesin mission, marketing, product, material and technical base, employees), including fundamentally new IT offerings on the market, significantly improving the quality of management and products, and employee pro- ductivity, especially in the era of general digitalization. Industrial enterprises, to automate their internal and external busi- ness processes, choose one of the following strategies to improve their IT architecture: adapt current business architecture and IT architecture to their target values; create an effective business architecture and an adequate IT architecture, taking into account the needs of their shareholders and other consumers; carry out optimization of business architecture and IT architecture within the framework of the selected mathematical model of the external environment and organization, with the aim of further development and achievement of the mission.

n the current conditions of economic globalization, research and compari-son of the experience of developed national competitive economies and their industries are important prerequisites for the development of specific sectors, including the hotel and restau-rant business. Experts' studies on the actual state and forecasts for the coming years indicate that both the hotel and restaurant sectors in Ukraine have untapped potential and are currently promising and attractive for investment. However, they require further development to attract a larger customer base, primarily through tourism promotion and increasing the purchasing power of the population.In the restaurant market, there is often a significant number of new openings and clo-sures, as seen in 2018 when 275 restaurants opened in the capital, but around 100 closed. The war in Ukraine has negatively impacted the demand for restaurant services, as many Ukrainians had to cut their expenses, resulting in fewer visits to restaurants. This has led to reduced revenues for restaurants and job cuts. It is expected that the supporting and servicing industries of the restaurant business in Ukraine will face critical conditions in 2023-2024. For both the restaurant and hotel businesses, key specialized factors, in addition to cap-ital, skilled workers, and modern infrastructure, should include a unique atmosphere, pleasant and interesting interior and exterior designs, additional services, and a conceptual approach to the establishment. Location, high-quality modern marketing strategies, and excellent service also play a crucial role. The ongoing military actions in Ukraine since 2014 have had a negative impact on the restaurant and hotel markets, resulting in adverse economic indicators for busi-nesses. Many restaurants had to close, and the country faced a crisis with unstable currency exchange rates. The Ukrainian government has implemented several support measures for the restaurant business in 2022-2023. Full recovery of the industry can only occur after the cessation of military actions and the start of comprehensive infrastructure restoration, international transportation connections, and the return of a significant number of citizens. It is projected that the influx of tourists from other countries will increase due to the growing interest in Ukraine, leading to higher revenues and increased investment attractiveness for Ukraine.

In modern conditions of development and reforming the sources of legal regulation of private law relations, questions of their research have become especially actual. Approaches aimed to consolidate new, more appropriate mechanisms for regulating well-known legal institutions in the civil law of Ukraine have emerged. Article 9 of the Civil Code of Ukraine stipulates that its provisions are subject to application for the settlement of relations that may arise in the fields of environmental protection, use of natural resources, family, labor relations, if they are not regulated by other legislative acts. The above determines the study, including the features of notarial protection of corporate rights of both legal entities and comparison with the rules of such protection of the rights of other partic-ipants in civil relations. Corporate rights are the rights of a person whose share is defined in the authorized capital (property) of a busi-ness organization, including the authority to participate in the management of such business organization, receiving dividends (a certain share of profits) and assets in case of liquidation, as well as other laws and statutory documents. Corporate rights may belong to individuals and legal entities, the state of Ukraine, the Autonomous Republic of Crimea and territorial communities. Taking into account the legal nature of corporate rights, their definition, in par-ticular, through the possibility of receiving dividends and part of the property as a result of liquidation, corporate rights may belong to legal entities, including, for example, companies, cooperatives, farms, private enterprises and more. At the same time, in the article it has been substantiated the approach according to which the consolidation of provisions on the state, the Autonomous Republic of Crimea and territorial communities as legal entities under public law is inexpedient and premature.

The management system formation of organizational and legal security of a business entity is a com-plex optimization process of decision making in dynamic and constantly changing conditions, which can simultaneously be characterized by uncertainty. In the classical formulation of the problems of modeling the optimized legal system of the sub-ject provides one objective function. In most cases, this function is a delineation of the economic component and will be a single criterion for increasing profitability while attracting cost constraints. Such a problem would be the only solution using linear programming theory. Such a theory will provide the development of the simplex method. But the situation of recent years with the use of single-criterion vector optimization problems allows us to consider them as partial, especially due to the involvement of factors of influence of different nature (economic, organizational, legal), which still have a system-ic influence. The latter, in turn, will not always be appropriate for the application of multi-purpose directed influence on a business entity. It is determined that the objective of the agricultural business entity objectively does not have a single de-nominator. Thus, the study of individual sources allows to distinguish at least economic and non-economic groups. In this way, a business entity cannot directly focus solely on the influence of a single purpose, economic, organizational or legal. Therefore, a business entity must identify several of the most significant landmarks. An example of a more successful appli-cation of vector analysis to the conditions of organizational and legal support of agricultural business entities is the use of a genetic algorithm. It is the basis for the gradual improvement of final solutions and the variety of methods for constructing global vector optimization criteria that will provide the corresponding adaptability functions. The application of this ap-proach, as well as the use of modern software under the conditions of validity and adequacy of the target functions, will become a reliable tool for the best directions of the strategic management development in the system of organizational and legal security of the subjects of agricultural business. Key words: vector analysis, optimization, organizational and legal security, business-subject, agricultural busi-ness, efficiency.

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Abstract: The business of health services is a business that is closely related to social responsibility because the object is human so that it cannot be equated with other businesses. Hospital as one of the health service facilities, has a role in increasing public awareness of the importance of health. A hospital is a unique and complex organization because it is a labor-intensive institution, has charac- teristics and functions and functions that are specific to the process of producing medical services and have various professional groups in the service of sufferers. This study aims to design a Perfor- mance Management System in order to analyze internal and external factors, facilitate the monitoring and evaluation process to improve the performance and competitive advantage of Rumah Sakit Bersalin X Pacitan as a whole and improve purchase division performance in particular. The re- search method used in this study is qualitative with purposive sampling for sampling techniques. The results of this study, that management of Rumah Sakit Bersalin X execute High Contacts Busi- ness Strategy by means of recruiting workers who have the competence, knowledge, skills and abilities as a core employee business company that cannot be excluded, because this workforce is an executor in the company and is very much needed to be maintained. It can be seen from learning and growth perspective, the companies prefer ‘people expertise’, by choosing workers who have expertise that is tailored to each division within the company. People expertise is prepared as the executor of the company’s strategies and plans that are seen in the internal process. The dominance of these people expertise that drives ‘operational excellence’ which is expected to increase cus- tomer equity and thus will affect the company’s overall income and profitability.

Purpose – The purpose of this paper is to present the results of a Delphi study of trainers in the prevention and safer management of violence in mental health settings that sought to identify and clarify what represents best practice at a European level. Design/methodology/approach – A Delphi method was used to garner the views of a sample of 54 trainers involved in the training of managing violence and aggression on a draft charter of best practice. Findings – A high level of agreement was found with the suggested indicators of best practice but the levels of agreement varied in some key areas and respondents identified a series of omissions from the charter and a number of potential challenges to its implementation. Research limitations/implications – The sample was restricted to Europe and further research is planned to seek the views of a wider sample. Practical implications – The charter will provide a reference document for best practice in the interim. Social implications – Its implementation will require trainers to consciously identify the ethical implications not just of the content of their training buts its overall approach. Originality/value – The study is presently unique in its focus and context but further research in this area is underway designed to complement this study.

The national goals and strategic objectives of the development of the Russian Feder- ation imply the dynamic growth of small and medium-sized businesses, but its cur- rent state raises certain concerns. In these conditions, it is necessary to search and analyze new forms of work, including cluster integration. The purpose of the work is to study the potential of the cluster organization of small and medium-sized busi- nesses and analyze the features of the functioning of modern business clusters in Russia. As a result, it was found that in a number of countries there are clusters that include only small and medium-sized enterprises. Such clusters can create a single value chain and compete in the global market. At the same time, even a partial mani- festation of cluster effects has a positive effect on entrepreneurial activity. To a cer- tain extent, similar trends are taking place in Russia. However, clusters of small and medium-sized enterprises in the domestic economy are poorly studied and are rarely formalized. An analysis of Russian clusters of small and medium-sized enterprises with an institutionally fixed status showed that their creation often depends on a sub- jective factor. More often this is resorted to by non-resource regions that need new points of growth. Clusters of small and medium-sized enterprises are very unevenly distributed over the territory of Russia, and this is due to the large number of ―hid- den‖ clusters. Tourism and information technology prevail among the types of eco- nomic activities. This can be explained by the ubiquitous spread of entrepreneurial structures of the corresponding profile. The period of operation of the cluster has no statistically significant relationships with the total number of employees and the av- erage number of employees per enterprise. Consequently, further in-depth studies of the problems and features of the functioning of such clusters, including unofficial ones, are required.

It is emphasized that economic crimes affect all types of economic activity, are reflected in various spheres of society. Not only intentional encroachments on property have increased, but also other crimes related to economic activity: economic abuse, abuse of power by employees of institutions, enterprises, organizations, "bribery", fraud, forgery of documents. The main burden of combating economic crime falls on the National Police, and the priority role in the prevention of economic crime belongs to the criminal police, which includes the Department of Strategic Investigations. The effectiveness of prevention of economic crimes is ensured by high-quality information and analytical activities, the presence of scientifically sound prognostic estimates of high probability. The police should assess the following indicators: the actual level and trends of the criminal busi-ness, both parasitic on the legal economy and that which exists in illegal economic activities; the share of criminal communities in it; comparative intensity of fraud by areas and territories. The objects of preventive activities of the National Police should be: negative phenomena and processes that contribute to the commission of specific economic and tax crimes or facilitate their commission; persons planning or preparing to commit economic crimes; persons in respect of whom the National Police controls their behavior in cases provided by law; persons with persistent illegal behavior and who have previously been prosecuted for economic crimes; persons who are prosecuted for the commission of these crimes, as well as suspects or accused of committing economic crimes, if the criminal proceedings are terminated due to non-rehabilitative circumstances, as well as persons in respect of whom criminal proceedings were refused on the same grounds. The modern concept of combating economic and organized crime should be based on a strictly developed methodology for comprehensive analysis of certain features as a result of criminal analysis of a large amount of data obtained from various sources, including integrated information retrieval systems of the National Police of Ukraine.

Globalization processes around the world affect the activities of economic entities, which in turn leads to changes in their accounting and taxation systems. The article is devoted to the study of the peculiarities of the application of the simplified system of accounting and taxation of agrarian businesses of small businesses in order to identify problematic aspects and areas of state support for their functioning in the context of European integration. A study of the main aspects of the Association Agreement between Ukraine, on the one hand, and the European Union, the European Atomic Energy Community and their Member States, on the other hand, in terms of accounting and taxation. It is determined that the implementation of domestic legislation to the regulations of the European Union (directives) is tangible for both businesses and individuals. Analytical data on the activities of small busi-nesses in Ukraine, including agricultural enterprises, are presented. The results of the analysis show a decrease in the number of small enterprises for the period 2015-2019. At the same time, the volumes of produced and sold products of small businesses and micro-enterprises are growing, which testifies to the importance of the activities of these businesses. It is determined that the conditions of production and economic activity of business entities are accompanied by constant changes in current legislation, which causes uncertainty in their position in the competitive environment, leads to the risk of transactions and increased tax burden, and as a result – business closure or withdrawal in the shadows. "The current systems of taxation of small businesses are studied and their advantages and disadvantages are identified. The main criteria for assigning business entities to the group of small businesses in the agricultural sector, taking into account the Tax and Commercial Codes of Ukraine, as well as the provisions of the Law of Ukraine "On Accounting and Financial Reporting in Ukraine". The system of taxation and accounting of small agricultural enterprises is studied. It was found that the current situation in agriculture indicates the shortcomings and lack of efficiency of the tax system, which requires scientific and methodological support for a consistent and stable tax policy for this category of taxpayers, the use of tax incentives for small businesses, improving the simplified taxation of small businesses . Examining the organization of accounting for small businesses in the context of European integration, the framework of the feasibility of changes in the accounting system. It is noted that a certain problem is the inconsistency of financial and tax accounting for the formation of a harmonized information product for different groups of users. The opinion is expressed that the fiscal orientation of accounting should be reoriented to the needs of the management system and high-quality information support of stakeholders, including foreign investors. It is noted that the legislation on ac-counting and taxation systems, opening and registration of small and micro enterprises needs to be changed. In order to properly support the development of small business, it is proposed to create favorable conditions for taxation and a clear accounting system: providing information and financial support for the process of business organization and the transition to international accounting standards; organization of the system of training of entrepreneurs and retraining of accountants; streamlining mechanisms to protect the rights of small businesses.

The article examines the role of ESG management in enterprises in modern conditions. One of the main conclusions of the work is the undeniable fact that the ESG management concept, which is fundamentally focused on meeting theneeds of the state and enterprises in implementing the principles of sustainable development, also has great potential in managing various areas of busi-ness strategies, such as regulating the company’s risk policy, determining an environmentally friendly approach in production processes, and also, the management of the behavior of the final consumer. However, the concepts of sustainable development are still the fundamental basis for the formation of the competitiveness of enterprises. Thus, the article isaimed at a broad study of the aspects of ESG management. The author of the article examines the concept of sustainable development and its importance for the preservation of the environment and social well-being from the position of the founder of the development of ESG methods, which were originally used as a criterion for investors. In this paper, the author explains the need to integrate the ESG approach into the management of an organization. The author emphasizes that in the modern world, consumers, investors, and stake-holders are aware of the importance of sustainability and social responsibility of business. Organiza-tions that successfully implement and integrate ESG practices into their business have a competitive advantage in the market and better prospects for development. The present study is also aimed at examining individual departments and structures of companies that are most adapted to integrate ESG concepts into them. In the context of digitalization, the IT department, as well as the service directly involved in personnel policy, is of particular importance. Special attention is paid to the field of marketing, which in modern conditions can also be adapted to ESG concepts. The key conclusion of the work is to state the extensive capabilitiesof the ESG concept, which allows them to be imple-mented not only in the risk management policy, as it was originally developed, but also in the field of financial management, personnel, technology, and other processes that are an integral part of the sustainable development of each enterprise.

Stages of model formation and "green" economy concept in the context of socio-technogenic develop-ment of the world are considered. It is revealed that in the second half of the XX century the interconnected changes in economy and nature generated the interest in formation in the world of environmental economics, searching ways of steady co-evolutional social natural development. It has predetermined the lines of interna-tional cooperation within the UN International Confe-rence on environmental and development matters (1972, 1992, 2002, 2012, 2015, etc.). The conferences served to establish the interrelation of social, economic and ecological factors, to emphasize the importance of interaction of the country governments, business and public organizations in achievement of global ecologi-cal efficiency, the formation of ecologically focused model of economy adopted in the 21st century as a model of "green" economy. However, despite the in-ternational activity of the countries, science and busi-ness, a comprehensive scientific analysis showed dis-appointing results of strengthening modern degradation processes in biosphere. The "green" industrial revolu-tion which is developed now in the world is intended to connect the potential of economic growth with inten-tions of essential reduction of load on the planet eco-systems. It is proved that "green" economy model which is actively spread in industrially developed countries of the world combines a limited economic growth and safe, careful attitude to natural processes. Using the methodology of the system socio-natural approach (overcoming a narrow framework of a socio-economic research method) it is defined that "green" economic activity is implemented due to development of the innovative technologies and technosphere sub-stances developed according to market laws in accor-dance with corporate business interests. The conclusion is drawn that expansion of artificial processes and sub-stances due to technocratic-cantered liberal economic activity leads to increase of technogenesis of socio-biospheric evolution to more distancing of modern society from natural environment. Therefore the world community when developing programs of a new "green" paradigm of economic activity (as part of the concept of sustainable development) needs to prove exhaustively scientifically how socially and economi-cally responsible and whenever possible with the min-imum damage to the biosphere to combine expansion of technogenic processes with the developing natural life.

Current and past economic and financial crises have changed the behaviour of busi-ness leaders, managers, and investors, as well as accounting professionals (financial accountants, bookkeepers, management accountants, auditors). The fear of further financial crises has forced accounting reforms, the revision of auditing standards, and a restructuring of corporate governance systems in many countries to provide a relia-ble framework for companies’ activities and performance. The International Federa-tion of Accountants (IFAC) board founded the International Ethics Standard Board for Accountants (IESBA), which issued the Code of Ethics for Professional Account-ants (IFAC Code) as a set of globally accepted guidelines for ethical conduct. The first version was published in 1990, and it was recommended (but not mandatory) for IFAC members to adopt. Establishing a unified code of ethics was one of the major achievements of IFAC that provided solid guidelines for accounting professionals across the world. Prior research indicates that the IFAC Code has been moderately successful in the attempt to harmonise ethics standards for professional accountants worldwide. As globalisation continues to affect business culture and technology, and, consequently, the focus of business, the accounting profession must keep pace and reassess its role in the world economy, but also in society. This is especially important during economic and financial crises, when the classic entrepreneurial model is not sustainable. Not only can a code of ethics can provide a framework for appropriate employee behaviour and establish a better corporate culture, it can also improve lead-ership, help organisations to comply with government guidelines, and enable organisa-tions to be more socially responsible. Many ethical issues could be explored in the con-text of Corporate Social Responsibility (CSR), not only in times of crisis. The high-profile ethical failures of professional accountants in recent decades taught us the importance of ethics education. A professional accountant’s responsibility is not exclusively to satisfy the needs of an individual client or employing organization. All accountants should act in the public interest by complying with fundamental ethical principles (integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour) since these principles establish the standard of expected behaviour. Therefore, accounting ethics should be promoted much more in education and in practice. Accounting and business educators have a special responsibility to ex-amine and teach ethics in the broader context of globalisation. Regulations and volun-tary standards aim at minimizing fraud and manipulation of business information, but ethical behaviour is the key to achieving an honest business environment and sustaina-ble growth.

Abstract: European contract law requires goods marketed to consumers to satisfy various standards such as to be fit for the purposes for which such goods are ordinarily used and to 'possess such qualities and performance capabilities as the buyer may expect' (Art. 100(g) Common European Sales Law (CESL)). Although the law tends to focus on the qualities of the goods in themselves, my question is whether the reasonable expectations of consumers include reference to the means of production up the supply chain and an expectation that the goods will not be produced through the use of labour that is employed under conditions that violate European Union (EU) labour laws, international labour standards, and human rights law. For instance, should consumers have the expectation that the clothes we purchase are not produced through child labour, or that the mobile phones we buy are not produced under working conditions that breach basic standards such as the International Labour Organization (ILO) and EU rules on working time, or that the tomatoes we eat are not picked by labourers working under conditions of servitude contrary to Article 4 of the European Convention of Human Rights? If consumers have such expectations and EU contract law can protect them, the law may provide a vehicle for addressing some of the worst instances of labour exploitation worldwide. Résumé: Le droit européen des contrats exige à propos des produits commercialisés pour les consommateurs qu'ils répondent à différents critères, notamment être adaptés aux buts pour lesquels ils sont ordinairement utilisés et 'avoir les qualités et performances que l'acheteur est en droit d'attendre' (DCEV article 100(g)). Alors que les textes légaux tendent à se concentrer sur les qualités intrinsèques des produits, je me pose la question de savoir si les attentes raisonnables des consommateurs incluent une référence aux moyens de production en amont de la chaîne d'approvisionnement et une présomption que les biens ne sont pas produits par un travail fourni dans des conditions contraires au droit du travail de l'UE, aux règles internationales du travail et des droits de l'homme. Par exemple, les consommateurs devraient-ils présumer que les vêtements que nous achetons ne sont pas produits par le travail exécuté par des enfants ou que les téléphones portables que nous acquérons ne sont pas produits dans des conditions de travail violant des normes fondamentales telles que les règles de l'OIT et de l'UE sur la durée du travail, ou que les tomates que nous mangeons ne sont pas cueillies par des personnes travaillant dans des conditions d'esclavage contraires à l'article 4 de la Convention européenne des droits de l'homme ? Si les consommateurs ont effectivement de telles attentes et si le droit européen des contrats peut les protéger, le droit peut fournir un moyen d'agir contre quelques-uns des pires exemples d'exploitation du travail dans le monde entier.

INTRODUCTION: Healthcare professionals need to continually update their knowledge to provide care based on scientific evidence. In some cases it can be difficult to gain access to the different sources of medical information. In an attempt to overcome these problems, a toll-free telephone medical information service (Doctorline) was established. OBJECTIVE To describe the development, aims, organization, and activities of this private service. METHODS: Doctorline is an independent, unbiased, toll-free medical information service that provides information on clinical, pharmacologic, and toxicologic issues; bibliographic searches; full-text articles; public and private clinics; details of forthcoming congresses; and legislative documentation. The service is available Monday through Friday, 1000 to 2000. Staff members are physicians trained in communication techniques, literature evaluation methodologies, and computerized database use. The main on-line facilities are MEDLINE, Micromedex-CCIS, and the Italian Formulary on CD-ROM. Books, bulletins, national and international drug formularies, and property files (i.e., directory of Italian public and private clinics) are also available. RESULTS In 5 years, Doctorline has received 65 258 calls. Nearly 34% of the calls were made by general practitioners, followed by cardiologists (22%), orthopedists (15%), pharmacists (14%), gastroenterologists (13%), and urologists (10%). From 1991 to 1996, nearly 20% of the calls concerned pharmacologic issues, 43% nonpharmacologic issues, while the rest of the calls were for nonclinical requests. Approximately 21% of all questions received an answer during the same phone call (on-line answers); for the other answers (off-line answers) the mean ± SD waiting time was 7.8 ± 10.4 days. Although the nature of the questions has been recorded since 1991, data about the exact number of physicians who used the service are available only from 1994. Data from 1994 indicate that of the 52 181 physicians who could access the service, only 8817 (16.9%) called at least once, with a mean number of calls per physician of 3.9 (range 3.0–5.6). CONCLUSIONS The future of Doctorline will depend on the quality and validity of the information provided (i.e., based exclusively on scientific evidence, independent of the source of funds), the promotion of the aims, organization, and clinical utility of the service (especially among physicians who made little or no use of the service), and differentiation of the service activities in relation to the physician's specific needs. OBJETIVO Los profesionales de la salud necesitan actualizar contínuamente sus conocimientos de manera que puedan prestar servicios de atención al paciente fundamentados en evidencia científica. Para algunos proveedoresk, puede resultar dificil obtener acceso a las diferentes fuentes de información médica. El objetivo de este artículo es describir el desarrollo, propósito, organización, y actividades de un servicio telefónico de información médica libre de costo al usario (Doctorline). MÉTODOS Doctorline es un servicio telefónico independiente (no afiliado a companias farmacéuticas) que ofrece información sobre asuntos clínicos, farmacológicos y toxicológicos, búsquedas bibliográficas, artículos, detalles sobre congresos profesionales, clínicas públicas y privadas, y documentación legislativa. El servicio está disponible de lunes a viernes, de 1000 a 2000. El servicio es ofrecido por médicos adiestrados en técnicas de comunicación, evaluación de la literatura, y uso de bases de datos en computadoras. Doctorline cuenta con acceso a MEDLINE, Micromedex-CCIS, y el Formulario Italiano en CD-ROM. También cuenta con libros, boletines, formularios nacionales e internacionales, e información propietaria (como, por ejemplo, el directorio de clínicas italians públicas y privadas). RESULTADOS En 5 años, se han recibido 65 259 llamadas telefónicas en Doctorline. Casi 34% de las llamadas fueron realizadas por generalistas, seguido por cardiólogos (22%), ortopedas (15%), farmacéuticos (14%), y urólogos (10%). De 1991 a 1996, casi 20% de las llamadas estuvieron relacionadas con asuntos farmacológicos, 43% con asuntos no-farmacológicos, y el restante con consultas no-clínicas. Cerca del 21% de todas las preguntas fueron contestadas durante la misma llamada mientras que para las otras preguntas el tiempo promedio de espera fue 7.8 días (desviación estándar = 10.4 días). A pesar que la naturaleza de las preguntas ha sido recopilada desde 1991, los datos relacionados con el número exacto de médicos que han usado el servicio se tabula sólo desde 1994. Estos datos indican que de los 52 181 médicos que tuvieron acceso al servicio, sólo 8817 (16.9%) llamaron por lo menos una vez, con un promedio de llamadas por médico de 3.9 (margen = 3.0–5.6 llamadas). CONCLUSIONES El futuro de Doctorline dependerá de la calidad y validez de la información que se provea (basada exclusivamente en evidencia científica e independiente de la fuentes de fondos), la diseminación del propósito, organización, y utilidad clínica del servicio (especialmente entre los médicos que no hacen uso del mismo), y la diferenciación de las actividades de servicio en relación a las necesidades específicas del médico. INTRODUCTION Les professionnels de la santé ont besoin de mettre constamment à jour leurs connaissances pour être en mesure de fournir des soins qui so basent sur des évidences scientifiques. Dans certains cas, il peut être difficile d'accéder aux différentes sources d'information. À cause de ceci, un service téléphonique sans frais d'information médicale (Doctorline) fut mis sur pied. OBJECTIFS Cet article décrit le développement, les buts, l'organisation, et les activités de ce service privé. MÉTHODES Doctorline est un service téléphonique sans frais d'information, indépendant et sans biais, qui fournit de l'information sur des sujets cliniques, pharmacologiques, toxicologiques, des recherches bibliographiques; des articles scientifiques; des cliniques publiques et privées; des détails sur des congrès à venir, et sur de la documentation législative. Le service est disponible du lundi au vendredi, de 1000 à 2000. Les employés sont des médecins ayant été formés en techniques de communication, en évaluation des méthodologies de la littérature, et en utilisation des banques de données informatisées. Les outils informatisés utilisés sont MEDLINE, Micromedex-CCIS, et le formulaire Italien sur CD-ROM. En plus, des livres, des bulletins, des formulaires nationaux et internationaux, des dossiers privés (i.e., annuaires de cliniques italiennes publiques et privées) sont aussi disponibles. RÉSULTATS Le service Doctorline a reçu 65 258 appels en 5 ans. Près de 34% les appels furent effectués par les omnipraticiens, suivis des cardiologues avec (22%), des orthopédistes avec (15%), des poharmaciens avec (14%), et des urologues avec (10%). Entre 1991 et 1996, près de 20% des appels portaient sur des problèmes pharmacologiques, 43% sur des problèmes non pharmacologiques et le reste des appels étaient des demandes non cliniques. Environ 21% des appels furent répondus sur le champ tandis que pour les autres, un délai moyen de 7.8 jours (10.4 SD) était nécessaire. Même si la nature des appels est répertoiriée depuis 1991, les données sur le nombre exact de médecins utilisant le service ne sont disponibles que depuis 1994. Les données de 1994 indiquent que sur les 52 181 médecins ayant accès au service, seulement 8817 (16.9%) l'ont utilisé au moins une fois avec une moyenne de 3.9 appels par médecins (intervalle entre 3.0–5.6). CONCLUSIONS Le futur de ce service dépendra de la qualité et de la validité des informations fournies (i.e., basées uniquement sur des évidences scientifiques et indépendantes des sources de financement), de la publicisation des buts, de l'organisation, et de l'utilité clinique (spécialement pour les médecins qui utilisant peu ou pas le service), et la différentiation des activités du service en relation avec les besoins spécifiques des médecins.

Ethics is a part of every area of economic activity. Businesses can influence the local community in different ways.From the point of view of ethics, businesses should secure the interests of local communityas well as those of shareholders, owners and employees.Ethics of management is very important too. We can define it as a set of duties that anemployer owes to his employees or as a set of employees’ rights. In the other words, theemployee has the right to benefit from the work he does. Thereferore, ethics of managementdeals with:a) the setting up of ethical principles, which govern the behavior of every member of a com-munity,b) the introduction and implementation of moral standards into the management strategy,c) the setting up of punishment for those who violate the ethical principles.Polish businessmen are becoming more and more interested in the issue of Corporate SocialResponsibility (CSR). They care for both economic growth and the goodness of the society andthe natural environment. More and more companies like to be involved in projects that havebeneficial impact on the local community. By taking into account the best interest of the public,the firm improves its image and wins more trust.CSR is a tool in the hands of good management. It can be used when talking to the coownersabout improving the business strategy. The aim of these talks is to better estimate the weaknesses and strengths of the business in question. There are also always many possible threats andopportunities that the management must take into account. The right way to run a business is tomake long-term plans. These plans must take into account the interests of the local community.It can be achieved through talks. Talks let you know what your employees, executives, custo-mers, suppliers, representatives of the local community, media, local authorities and state autho-rities expect from your business. The implementation of a system of CSR management is aimedat improving the interpersonal relations, discipline, mutual trust, employee loyalty to the busi-ness and cultivating good relations with the society.Ethics of management should be seen in the broad context of internal marketing. Internalmarketing (IM) is an ongoing process that occurs strictly within a company or organizationwhereby the functional process aligns, motivates and empowers employees at all managementlevels to consistently deliver a satisfying customer experience. Internal marketing is concernedwith the following four areas of a business: internal communication within the business, thegeneral atmosphere, the organizational skills of employees and the identity. The aim is to achie-ve such a combination of these four elements that the employees will feel secure with everychange in the business and with every long-term plan. Internal marketing is here to help overco-me the opposition and resistance of employees towards change. It’s here to increase understanding and involve employees in the process of introducing change.Ethics of management is inseparably connected with the protection of the natural environ-ment. Many businesses create their image around environment protection. But environmentprotection also means the introduction the environmentally friendly technologies and mana-ging processes. If the needs of customers change, the business should try to quickly satisfy thenew needs. When a customer buys a product from a company that acts responsibly he is supporting a process that will have a good effect for future generations. If he chooses to buysomething that he thinks is good then he can feel his voluntary choice is ethical. So the businessmust try to make products both competitive on the market and environmentally friendly. An organization in the constantly changing society must make a product that will make thesociety more physically healthy and moral. From the point of view of ethics, free competition incommerce is good. But it needs to be adapted to suit the needs of the new civilized way ofmaking business. It also needs to be adapted, to be environmentally-friendly and safe for thecustomer.

Current and past economic and financial crises have changed the behaviour of busi-ness leaders, managers, and investors, as well as accounting professionals (financial accountants, bookkeepers, management accountants, auditors). The fear of further financial crises has forced accounting reforms, the revision of auditing standards, and a restructuring of corporate governance systems in many countries to provide a relia-ble framework for companies’ activities and performance. The International Federa-tion of Accountants (IFAC) board founded the International Ethics Standard Board for Accountants (IESBA), which issued the Code of Ethics for Professional Account-ants (IFAC Code) as a set of globally accepted guidelines for ethical conduct. The first version was published in 1990, and it was recommended (but not mandatory) for IFAC members to adopt. Establishing a unified code of ethics was one of the major achievements of IFAC that provided solid guidelines for accounting professionals across the world. Prior research indicates that the IFAC Code has been moderately successful in the attempt to harmonise ethics standards for professional accountants worldwide. As globalisation continues to affect business culture and technology, and, consequently, the focus of business, the accounting profession must keep pace and reassess its role in the world economy, but also in society. This is especially important during economic and financial crises, when the classic entrepreneurial model is not sustainable. Not only can a code of ethics can provide a framework for appropriate employee behaviour and establish a better corporate culture, it can also improve lead-ership, help organisations to comply with government guidelines, and enable organisa-tions to be more socially responsible. Many ethical issues could be explored in the con-text of Corporate Social Responsibility (CSR), not only in times of crisis. The high-profile ethical failures of professional accountants in recent decades taught us the importance of ethics education. A professional accountant’s responsibility is not exclusively to satisfy the needs of an individual client or employing organization. All accountants should act in the public interest by complying with fundamental ethical principles (integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour) since these principles establish the standard of expected behaviour. Therefore, accounting ethics should be promoted much more in education and in practice. Accounting and business educators have a special responsibility to ex-amine and teach ethics in the broader context of globalisation. Regulations and volun-tary standards aim at minimizing fraud and manipulation of business information, but ethical behaviour is the key to achieving an honest business environment and sustaina-ble growth. The articles submitted for the special edition will be aimed at clarifying knowledge about ethics from the perspective of the accounting profession. Suggested topics Taking the above into consideration, it is of great importance to obtain answers to the following questions: 1. What are the cross-cultural influences of accounting-related ethical dilemmas? 2. How can accounting ethics affect capital markets? 3. What are the practical barriers for accountants that make ethical behaviour in times of crisis more difficult? 4. What affects the adoption and implementation of the IFAC Code? 5. What is the role of auditors in promoting a higher level of ethical behaviour? 6. Why is accounting education so important in the development of ethics awareness in business and accounting practice? 7. What are the approaches in accounting ethics education? 8. What can be done to improve the quality of accounting ethics education? 9. What measures should be used to enhance accounting ethics? 10. How do accountants deal with the situations and circumstances that might create threats to their compliance with the fundamental principles and can their behaviour be compromised? 11. Which are the safeguards that accountants apply as a way of addressing the threats? 12. What is the role of the codes of ethics for management accountants developed by IMA and CIMA in resolving ethical dilemmas in the area of management accounting? Articles (ca. 40,000 characters) may present the results of research conducted using different methods, e.g., theoretical approaches or empirical approaches (surveys, case studies). We want to underline that the articles should pertain to the theme of the special issue of ZTR and should not have been published earlier in hard copy nor electronic version, whether in magazines, books, or conference materials. The deadline for submitting papers is 31st March 2021. The deadline for the publication of ZTR is 31st October 2021. Each manuscript should be prepared in accordance with the guidance given in the sec-tion “Instructions for authors” of our website: http://ztr.skwp.pl/resources/html/cms/FORAUTHORS. Articles should be submitted through the online ICI Publishers Panel: http://ztr.skwp.pl/resources/html/cms/DEPOSITSMANUSCRIPT When submitting an article, please enter that your article is for Special Issue 2021 with Guest Editor in the additional comment in the Publishers Panel Index Copernicus system. Coordinator of the Special Issue of ZTR with Guest Editor: dr hab. Halina Waniak- -Michalak (ztr@skwp.pl)

Статья посвящена исследованию состояния и перспектив использования венчурного рынка в организации трансграничной цифровой кооперации российских высокотехнологичных компаний. Методология. При подготовке теоретического раздела научного исследования, посвященному изучению методов оценки зрелости венчурного рынка и применяемых моделей трансграничной кооперации высокотехнологичных бизнесов, применялись общенаучные методы (наблюдение, сравнение, измерение, анализ и синтез, метод логического рассуждения, критический обзор научной литературы и профессиональных публикаций). Для осуществления анализа количественных параметров состояния российского венчурного рынка использовались конкретно-научные методы (статический анализ, графический метод), для формирования предложений по инкорпорации венчурного рынка в процессы кооперации высокотехнологичных компаний использовался экспертный метод и метод сценариев. Результаты. В рамках научного исследования проведена количественная и качественная оценка развития российского венчурного рынка, определены основные проблемные аспекты, мешающие его более активному участию в организации трансграничной цифровой кооперации российских высокотехнологичных компаний. В завершении исследования были сформулированы предложения по стимулированию процессов инкорпорации агентов венчурного рынка в процессы цифровой кооперации российских высокотехнологичных компаний и оказания им финансовой и управленческой поддержки с учетом опыта лучших мировых практик. Выводы / значимость. В рамках научного исследования было установлено, что основным проблемам повышения вовлеченности венчурного рынка в процессы трансграничной цифровой кооперации российских высокотехнологичных компаний следует отнести: 1) концентрация инновационной активности и высокотехнологичных бизнесов в небольшом портфеле отраслей: ИКТ, биотехнологии, военно-промышленный комплекс; 2) слабые интеграционные связи между российскими частными VC- и PE-фондами; 3) обострение военно-политических противоречий между РФ и мировыми лидерами, приведшее к ограничению и запрету на трансферт технологий и участие в совместных инновационных проектах; 4) поощрение государственным регулятором сотрудничества с государственными объектами инновационной инфраструктуры. К наиболее эффективным предложениям по разрешению проблемных аспектов следует отнести: 1) формирование партнерских связей между венчурными фондами и корпоративными лабораториями / R&D-платформами высокотехнологичных бизнесов; 2) инициация пилотных программ кооперации венчурных фондов и объектов инновационной инфраструктуры в единое пространство; 3) популяризация практики участия венчурных фондов в создании эндаумент-фондов в ведущих университетах; 4) популяризация трансграничной кооперации через инструменты мягкой силы. Применение. Результаты научного исследования состояния и перспектив интеграции венчурного рынка в процессы трансграничной цифровой кооперации российских высокотехнологичных компаний будет полезно экспертам в сфере инновационной политики при формировании прогнозов и сценариев инновационного сотрудничества России со странами-партнёрами ЕАЭС и мировыми центрами инноваций: Китаем, США, ЕС. Ключевые слова: венчурный рынок, цифровая кооперация, открытые инновации, инновационная экосистема, венчурные фонды, эндаумент-фонды, «мягкая сила», Россотрудничество. Smart integration: using the venture capital market to organise digital cooperation of Russian high-tech companies across borders This article explores the status and prospects of using the venture capital market in organizing cross-border digital cooperation among Russian high-tech companies. Methodology. In preparing the theoretical section of the paper, the methods for maturity as-sessment of the venture capital market and models for cross-border cooperation of high-tech busi-nesses were investigated using general scientific methods (observation, comparison, measurement, analysis and synthesis, method of logical reasoning, critical review of scientific literature and profes-sional publications). Quantitative analysis of Russian venture capital market status was performed by using specific scientific methods (static analysis, graphical method), while expert and scenario meth-ods were used to generate proposals on venture capital market incorporation into processes of high-tech companies’ cooperation. Results. The research conducted a quantitative and qualitative assessment of Russian venture capital market development, identified major problematic aspects hindering its more active participa-tion in the organization of cross-border digital cooperation of Russian hi-tech companies. In conclu-sion of the research, we formulated proposals to encourage venture capital market agents to be incor-porated into the processes of digital cooperation among Russian hi-tech companies, and to provide them with financial and managerial support based on the best international practices. Conclusions / Significance. In this research, it was determined that the main problems in in-creasing venture capital market involvement in the processes of cross-border digital cooperation of Russian high-tech companies are as follows: 1) concentration of innovation activity and high-tech businesses in a small portfolio of sectors: ICT, biotechnology, military-industrial complex; 2) weak integration links between Russian private VC and PE funds; 3) aggravation of military and political contradictions between Russia and world leaders, which led to limitations and bans on technology transfer and participation in joint innovation projects; 4) state regulator's encouragement of coopera-tion with state-run innovation infrastructure facilities. The most effective proposals for solving the problematic aspects include: 1) formation of part-nerships between venture funds and corporate laboratories/R&D-platforms of high-tech businesses; 2) initiation of pilot programs of cooperation of venture funds and innovation infrastructure objects into a common space; 3) popularization of the practice of venture funds participation in creation of en-dowment funds in leading universities; 4) popularization of cross-border cooperation through soft power tools. Application. The results of the scientific study of the state and prospects of venture market inte-gration in the processes of cross-border digital cooperation of Russian high-tech companies will be useful to experts in the field of innovation policy in forming forecasts and scenarios of innovative co-operation of Russia with the EAEU partner countries and the world innovation centers: China, the USA and the EU.

As a comparative case study of two different national post-secondary students’ federations, the Canadian Federation of Students (CFS), and the Cuban Federación Estudiantil Universitaria (FEU), this paper explores why postsecondary students organize politically. The history and present activities of each organization are reviewed to compare their work as it takes place in two very different national contexts. The paper then moves to a discussion of the political goals and motivations driving these organizations in the neoliberal present and argues that students in both organizations are engaged in similar efforts both to improve their own lives and social conditions more generally. Cet article, comme une étude de cas de deux fédérations nationales d'étudiants de deux pays différents, à savoir, la FCE canadienne (Fédération canadienne des étudiants) et la FEU cubaine (Federación Estudiantil Universitaria) examine pourquoi les étudiants universitaires s'organisent politiquement. L'auteure passe en revue l'histoire et les activités courantes de chacune des deux organisations pour comparer leurs oeuvres qui ont été accomplies dans deux contextes nationaux très différents. L'auteure continue à discuter les buts politiques et les motivations qui commandent ces organisations dans le néolibéral présent. Elle soutient que les étudiants dans les deux organisations se sont engagés avec un effort semblable pour améliorer leurs propres vies et d'une façon générale, les conditions sociales.

Partant d’une analyse des visées de l’éducation à la citoyenneté dans les discours des organismes mondiaux voués à la promotion de l’éducation, de la politique éducative québécoise et des programmes d’études du primaire et du secondaire qui l’actualisent, ainsi que de la recherche sur les buts et les moyens mis à la disposition du personnel enseignant pour l’intervention en ce sens, cet article met en relief les grandes orientations de l’éducation à la citoyenneté de manière à dégager ses valeurs fondatrices. Puis, une étude empirique auprès de novices en enseignement au secondaire permet d’identifier les valeurs que ceux-ci disent vivre dans leur pratique quotidienne d’éducation et de les mettre en relation avec les valeurs des grandes orientations de l’éducation à la citoyenneté. Starting with an analysis of the goals of citizenship education, as seen in the discourses of world organizations devoted to the promotion of education, Québec educational policy, elementary and secondary programs of study, as well as research on the goals and means available to teaching personnel in this domain, this paper dwells upon the major orientations of citizenship education so as to bring out its founding values. Then, an empirical study of beginning secondary teachers, permits an identification of the values reportedly lived in their daily educational practices and their linkage to the major orientations of citizenship education.

O trabalho tem como objetivo analisar a distribuição espacial das organizações sociais no Brasil e correlacionar esses resultados com dados socioeconômicos. Como indicadores das organizações sociais que exercem funções na sociedade, foram tomadas as informações do IBGE sobre as fundações privadas e associações sem fins lucrativos. Já os indicadores socioeconômicos são os seguintes: Índice dos desequilíbrios regionais de Williamson, PIB per capita, Índice de desenvolvimento humano (IDH), Índice de Gini, Taxa de mortalidade infantil, Esperança de vida ao nascer e Média de anos de estudo (20 a 24 anos). Os resultados, após o emprego de uma metodologia de análise estatística e cartográfica em diferentes escalas do território nacional, indicam uma variedade de situações, mas é possível afirmar que, para os estados com melhor relação entre habitantes por organizações sociais, existe uma correlação significativa com melhores indicadores econômico-sociais. Assim, há relevância dos resultados para o entendimento da diversidade geográfica brasileira. PALAVRAS-CHAVE: organização social, capital social, indicadores socioeconômicos, desenvolvimento, Brasil. SOCIAL ORGANIZATION AND SOCIAL AND ECONOMIC INDICATORS IN BRAZIL: an exploratory study Sylvio Bandeira de Mello e Silva Barbara-Christine Nentwig Silva Maina Pirajá Silva The purpose of this work is to analyze the spatial distribution of social capital in Brazil and correlate these results with several indicators of social economic development. Information gathered from IBGE on Private and Non-Profitable Associations that play an important role in society were used. The indicators of social-economic development are the following: Williamson index of regional unbalance, GDP per capita, Human Development Index (HDI), Gini index, rate of infant mortality, life expectancy at birth and school year mean (20-24 years). We used a methodology of statistical and cartographical analysis in different scales of Brazil‘s territory. The results showed a great variety of situations. However, it is possible to assert that there is a significant correlation between better indicators of social-economic development in states with a greater balance between its number of inhabitants and the presence of social organizations. Therefore, the results are relevant for understanding Brazil‘s geographic variety. KEYWORDS: social organization, social capital, socioeconomic indicators, development, Brazil. ORGANISATION SOCIALE ET INDICATEURS SOCIO-ECONOMIQUES AU BRESIL: une etude exploratoire Sylvio Bandeira de Mello e Silva Barbara-Christine Nentwig Silva Maina Pirajá Silva L’objectif de cette étude est d’analyser la distribution spatiale des organisations sociales au Brésil et de faire la corrélation de ces résultats avec des données socio-économiques. Les informations fournies par l’IBGE concernant les fondations privées et les associations sans buts lucratifs ont servi d’indicateurs pour les organisations sociales qui jouent un rôle dans la société. Les indicateurs socioéconomiques sont les suivants: l’indice des déséquilibres régionaux de Williamson, le PIB par habitant, l’indice de développement humain (IDH), l’indice de Gini, le taux de mortalité infantile, l’espérance de vie à la naissance et la durée moyenne d’études (de 20 à 24 ans). Après avoir utilisé une méthodologie d’analyse statistique et cartographique, à différentes échelles du territoire national, les résultats témoignent d’une variété de situations. Il est cependant possible d’affirmer qu’il y a une corrélation significative avec des indicateurs économiques et sociaux meilleurs pour les états où le rapport entre personnes et organisations sociales est meilleur aussi. Ces résultats ont donc une importance fondamentale pour comprendre la diversité géographique brésilienne. MOTS-CLÉS: organisation sociale, capital social, indices sociaux économiques, développement, Brésil. Publicação Online do Caderno CRH: http://www.cadernocrh.ufba.br

Fractally organized vertically integrated formations prove one of the main types of vertically integrated business formations which involve agribusiness subjects, thus making it possible to preserve the independence in decision making and self-sufficiency of the corporation members. These formations cover the participants of the chain of creating the agroindustrial produce surplus value. Among the key peculiarities of functioning of such corporations one can single out a high level of the information support and an equal access of their members to the imperative data. The research is aimed at substantiating the peculiarities of the information support, as well as at organizing the network interaction among the participants of vertically integrated formations of the fractal type in agribusiness. The overwhelming majority of the investigations related to the problem of business fractal organization refer to the industrial sector, at the same time, it is the agrarian sector that, on the one hand, acquires all characteristic features of the up-to-date formations possessing the characters of the fractal type business formations, and, on the other hand, they make it possible to ensure the positive effects that are inherent to this very form of business organization. As concerns the problem of the information support within the framework of vertically organized agrarian business systems, they haven't been practically investi-gated, mostly due to the specificity of organizing the network interaction among the participants of vertically integrated formations of the fractal type in agribusiness. The research under study highlights the analysis of business processes within the framework of fractally organized vertically integrated formations. The corresponding functional models are developed. On the basis of the key principles of the systems analysis the author identifies the information flows for every single corporation participant. The author also develops the diagram of the information network of the fractal corporation in accordance with the basic criteria of assessing the degree of protection of the information of computer-based systems. The scientific novelty of the research lies in identifying busi-ness processes in the activities of vertically integrated corporations of the fractal type which are unique for Ukraine. The above processes determine the specific characters of their participants' information support. The results obtained serve as the foundation for the further projection and development of the information system of fractally organized agrarian business formations which provide for the maximum efficiency and competitiveness of all participants of the agrarian pro-duce foodstuff chain.

The article examines the interpretation of the concept of globalization of the economy. In the economy, globalization is manifested primarily in the fact that: increasing the absolute and relative level of world trade in goods and services, as well as the movement of capital and labor; there is a merger of markets, organizations and production chains; countries' economic borders are becoming increasingly transparent. It is revealed that the current state of business development in Ukraine in the context of economic globalization is characterized by tendencies to increase the importance of the external environment, which is decisive in comparison with the internal business environment. The positive dynamics of the indicator of ease of doing busi-ness in Ukraine according to the World Bank study was noted. The dynamics of the main indicators of enterprises in 2016-2020 has been analyzed, in particular, the number of operating entities, the number of employees, staff costs, sales of products (goods, services), value added by production costs, capital investment, financial result (balance) before tax. The analysis of the dynam-ics of the main indicators of enterprises in 2016-2020 showed that there is a general trend for the study period: by 2019 there was an improvement in indicators, and in 2020 – their decline. The main obstacles to the development of entrepreneurship in the globalization of the economy should be noted such as: first, limited financial resources of business entities (lack of adequate gov-ernment lending, lack of government support, etc.); secondly, excessive tax burden, in particular the lack of a legally established mechanism for exemption from taxes and mandatory payments for newly created small businesses, etc. It is established that an important prerequisite for the development of entrepreneurship in the globalization of the economy is the need for scientific and technical, innovation, investment, marketing processes, as well as the focus of entrepreneurship on international cooperation: import, export, franchising, foreign investment.

In 1776, Doctors Vicq d’Azyr and Joseph de Lassone founded the Royal Medical Society of France and that same year the new Society began publishing an annual volume of news of medical interest, obituaries on the deaths of outstanding doctors and surgeons, articles on new medicine and drugs, on new operations as well as reflecting on the causes of different diseases and illnesses. Between 1776 and 1793, ten of these volumes were published under the title Histoire de la Société Royale de Médecine: histoire et mémoires. The Osler Library of the History of Medicine possesses four of them. Breaking with the tradition of Galen and with the diagnoses based on bookish knowledge, the members of this group favoured experimentation, the dissection of corpses and the close observation of the symptoms of the sick and the dying. This article looks at two aspects of their work: first it examines the goals and the structures of the Society that published the volumes and second, it analyses the organization and the types of articles published in the annual volumes.ResuméLes médecins Vicq d’Azyr et Joseph de Lassone ont fondé la Société royale de médecine en 1776 et aussitôt la nouvelle société a commencé à organiser la publication annuelle d’un volume de nouvelles d’intérêt médicales. Il devrait comporter les avis de décès des médecins et chirurgiens de renom, les articles sur des médicaments et drogues qui venaient d’être mis sur le marché, les interventions particulièrement innovatrices et les réflexions sur les causes de différentes maladies et épidémies. Entre 1776 et 1793, dix de ces volumes sont apparus sous le titre, Histoire de la Société Royale de Médecine: histoire et mémoires. La bibliothèque Osler de l’histoire de médecine détient quatre de ces volumes. Les articles des membres de ce groupe rompent avec la tradition de Galien et avec les diagnostics fondés sur les connaissances livresques. Ils favorisent l’expérimentation, la dissection des cadavres et l’observation des symptômes présentés par les maladies et les mourantes. Cet article étudie deux aspects de ces travaux: d’abord, il décrit les buts et les structures de la Société elle-même et second, il analyse l’organisation et les types d’articles publiés dans les volumes annuels.

Over the past century, NGOs have been rapidly growing in numbers have become increasingly involved in such health crises as HIV/Aids and Ebola around the world. Many organizations have also been founded to recognize and support oppressed groups in certain countries, one of the most important of these being women. It is undeniable that women of developing nations have been greatly affected by the rise of NGOs, and the ensuing phenomenon of NGO-isation, from increased opportunities for activism, to unsustainable dependencies on nutritional supplements,. This article presents a background of both NGOs and the plight of women in developing nations, as well as attempting to draw a relationship between these two stakeholders in our global society. This article also presents evidence to support the hypotheses that NGOs allow women to become more politically and socially active through government-neutral involvement, but also hinder their health and job prospects by failing to employ local workers and using short-term solutions instead of sustainable ones. Major analysis is conducted on these topics and attempts to determine the correlation between NGOs and their involvement with women in impoverished communities. The article concludes with final comments from the author about their overall experience and thoughts on the issue.Au cours du précédent siècle, les ONG sont rapidement augmentés en nombre et en implication dans plusieurs pays en développement en conséquence de plusieurs crises de santé telles que VIH / SIDA et Ebola. Plusieurs organisations ont aussi été créés pour donner reconnaissance à certaines groupes dans des pays oppressifs, un des plus importants parmi ces groupes étant les femmes. Il est indéniable que les femmes des pays en développement ont été aidés considérablement par la montée des ONG et le phénomène qui s'ensuit d'ONG-isation. Cet article présente un contexte d'à la fois les ONG et la situation des femmes dans les pays en développement et décrit une proposition de recherche pour tenter de déterminer la relation entre ces deux très importantes parties intéressées dans notre société globale. Cette proposition de recherche décrit ses objectives, buts et hypothèses qui concernent divers aspects de la vie d'une femme et ensuite ça décrit pourquoi ceci est un problème important et comment les données vont être obtenues. L'article conclut avec des commentaires finales de l'auteur à propos de leur expérience générale et leurs pensées concernant le problème.

RESUMEN: El diseño de un programa de formación es una labor de gestión del conocimiento dentro de las organizaciones que contempla tres metas fundamentales: generar el desarrollo y optimización organizativos, favorecer un adecuado clima de trabajo y potenciar las competencias personales, profesionales y laborales de las personas que conforman el equipo humano de la organización. Esta misión debe partir del Departamento de Recursos Humanos, Personal o Formación y ha de convertirse en una tarea organizativa habitual. En cuanto a la estructura de un programa de formación, resulta fundamental no olvidar la secuencia siguiente: concretar su denominación, ventajas e inconvenientes; detectar y priorizar las necesidades más relevantes; concebir la formación como objetivo estratégico; plantear las metas a alcanzar; programar operativamente los contenidos, las modalidades y el método; seleccionar a los formadores, controlar la organización (condiciones, lugares y tiempos), la duración, el presupuesto y los recursos; establecer las líneas de ejecución, manteniendo un seguimiento constante del proceso; y evaluar el programa de manera continua. Un planteamiento de este tipo abre una puerta a la formación como instrumento de cambio y mejora y orienta la estrategia organizativa hacia el enfoque de la «organización autocualificante», aquella que busca en el conocimiento y en el aprendizaje las herramientas para el progreso y la competitividad.ABSTRACT:A training programme is very important skill to knowledge management and it has three main aims: to develop enterprise, to get a good job place and to increase professional competences of human resources. All of this has to do Human Resources Department, Training Department or Personnel Department and it is very useful for enterprise. A training programme needs to know what are the best things and the worst things to design it, what are the training needs, what are the main objectives, what are the programme contents, strategy and methodology, what are the trainers and the organization (disposition, places, times, resources, money), how is the process and how are we going to evaluate the training programme. These ideas are good to improve enterprise and to become a «knowledge-creating company»: an enterprise that use the knowledge to be more competitive.SOMMAIRE: La conception d'un programme de formation est un travail de gestion de la connaissance dans les organismes qui contemple trois objectives principaux: promouvoir le développement et l'optimisation organisationnel, creer un climat favorable de travail et développer les compétences personnelles, professionnelles et du travail des individúes qui conforment l'équipe humaine de l'organisation. Cette tâche doit partir du Département des Ressources Humaines, Personnel ou de la Formation, et devenir une tâche d'organisation habituelle. En ce qui concerne restructure d'un programme de formation, il est fondamentale ne pas oublier la sequence suivant: identifier la denomination, ses avantages et inconvénients; détecter et donner la priorité aux nécessités les plus excellentes; concevoir la formation comme un objective stratégique; soulever les buts à l'extension; programmer operationnelment le contenues, la stratégie et la méthodologie; la sélection des formateurs, le control de l'organisation (conditions, endroits et périodes), la durée, le budget et les ressources; pour établir les lignes de l'exécution, maintenant une poursuite constante du processus; et l'évaluation continue du programme. Une exposition de ce type ouvre une porte à la formation comme instrument de changement et d'amélioration et oriente stratégies d'organisation vers l'approche de «Fautocualificante de organización», cela qui cherche dans la connaissance et l'apprentissage des outils pour le progrès et la compétitivité.

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