Scientific Horizons

7-14

Authors: O. Havryliuk, T. Bozhydarnik

The Covid-19 pandemic is not only the most serious global health crisis since the 1918 Great Influenza (Spanish flu), but is set to become one of the most economically costly pandemics in recent history. Experience with past epidemics provides some insights in to the various channels through which economic costs could arise, in the short as well as longer term. At the same time, Covid-19 differs from previous episodes in several important ways. Notably, the globally synchronized lock downs and trauma of financial markets reinforce one another into an unprecedented economic sudden stop. For these reasons, the Covid-19 global recession is unique. However, past epidemics can shed light on transmission channels to the economy, especially when stringent containment policies are not in place. The global pandemic has generated new problems and challenges related to further global and national socio-economic development, improvement of method sand tools of fundamentally high-quality business operation, interaction with customers in all areas of production and service. Modern global trends include efforts to overcome its consequences, as well as awareness of the new paradigm of consumer mentality. The article reveals the latest trends and consequences of the global epidemic (sectoral distortions, job losses, weakness of the healthcare system, un preparedness of the education system for quarantine, external debt, etc.) in the context of the phenomenon of new opportunities to ensure effective customer relations and establishment new model of logistics. Elements of strategies at the level of firms are highlighted and proposals for their optimization are also formulated. The newest directions of e-commerce function inga reanalyzed: symbiosis of online and offline sales, modification of strategies and their prospects depending on social and economic stability and consumer moods is investigated. It is shown that the deterioration of the situation and the uncertainty of the further course of events naturally leads to the trans formation / ratio of strategies towards online.

27-33

Authors: N. Savchenko, R. Savchenko

The effectiveness of any business entity's development depends directly on its leaders or owners management decisions. In turn, each decision will be based on a set of information. Thus, the effectiveness of the management decision will depend on the degree of data reevaluation. Information within an enterprise is formed in the context of many subjects and objects through management methods, including accounting and control. From that how convergence will be provided and conflict between these two systems will be overcome, profitability of the enterprise will ultimately depend on. The purpose of the research is to establish the feasibility of relationships set-upping and the separation of contradictions in the convergence of management control and accounting systems for the formation of an information massif that will serve as a basis for management decisions by agents and principals. Key tasks include: establishing the agent’s specifics of the information requests and principals of business entities; defining the role of accounting harmonization in accounting system convergence and management control; consideration of the consistency order of financial and management accounting within a single accounting system. Research methods were: monograph, comparison, analysis and historical approach. The peculiarities of the information requests of agents and business entities principals are considered. It has been determined that the majority of historical research as for the management decision-making transformation is related to the development of the management accounting system. In accordance with the theory of agency relations, the authority of making management decisions relies on the entity agents. In doing so, the principal is obliged to monitor the agent's activities so that the asymmetry of information between the principal and the agent is reduced to a level that allows the agent to be held accountable for his actions. The role of accounting harmonization in accounting system convergence and management control is determined. It is proved that accounting and management control systems have a transformative attribute. Their indicators not only reflect what has happened, but they actually influence on future developments. However, it should be remembered that the contradictions and conflicts of the two systems adversely affect the process of accounting systems convergence and management control. The order of consistency of financial and management accounting within a single accounting system is considered. It is established that such consistency will facilitate accounting convergence and management control within the entity. The relationship between financial accounting and management controls influences on the organization and data use from these two systems and gives an understanding of how these systems are affected by internal and external factors. The prospects for further research in this scientific area are to establish the possibility of using international experience of accounting systems convergence and management control in the management practice of domestic enterprises.

42-46

Authors: A. Kravchenko

The article provides the substantial analysis of theoretical and methodological paradigm representing the functioning of the financial market in the conditions of digital society. The purpose of the study is to explore the modern paradigm of the financial market functioning in the digital environment. The research framework involves complex, systemic, cybernetic approaches, the methods of modeling, grouping, abstract-logical and synergistic analysis. The article investigates the functioning of financial market in the conditions of digital society, in particular it reveals the essence of the concept "paradigm", "market paradigm" as well as analyses the hypotheses of an effective financial market. The results of the research enable to shape the modern framework of financial market functioning in the digital environment with the conceptual provisions consisting in the legal framework improvement; institutional optimization of the financial market through unification, consolidation, changes in organizational and legal forms; optimization of the financial transactions structure, promotion of business activity, improvement of financial risk management methods; ensuring integrity, transparency, effective regulation and the like. The principles of the financial market functioning in digital conditions are distinguished including transparency of financial processes; financial and legal freedom of the subjects; effective functioning; stability; dynamic development; effective regulation; digitization of financial transactions and digitization of property rights. A promising area of further research is to study the issues of functional features of the financial market in the conditions of digital transformation of the society.

55-64

Authors: I. Grabar, G. Vodyanitsky, I. Slyusarenko, V. Tymkiv

The purpose and the initial need in the field of improvement of feed mixing units is to analyze and synthesize environmentally friendly design solutions suitable for use in design and development. It in the period of capture and improvement of the system istimeli and actual. For the first time, a functional analysis of the existing units of the world was carried out and a patent research was performed for a depth of 15 years, which is sufficient for the medium-term forecasting of this technical system. Justified classification features, expressed through functions and selected alternative design solutions that implement the classification features. This allowed the authors to effectively use the method of morphological analysis, which provided a search box 3981312 constructive solutions. Through careful analysis of existing methods of formalization of synthesis, the authors used the method of morphological synthesis with hierarchical grouping of features of the unit. To reduce the scope of work and reduce subjectivity, the authors used the classification of features offered by functional analysis. This made it possible to narrow down the synthesis search field to 48 solutions. Thus, an effective methodology for finding technical solutions of 1-3 levels that are patentable and the recommended parameters of feed and distribution units with low technogenic pressure on the environment are proposed. In further researches for formalization plan to use a clusteranalysis that will allow to group the great numbers ofdecisions after similarity and differences. It specifie the substantial signs of decisions, that will provide todistinguish a decision.

72-81

Authors: I. Ivanova, M. Serdyuk, I. Kryvonos, O. Yeremenko, Т. Тymoshchuk

The flavouring qualities of fruit raw materials are of major importance in selecting varieties for wide industrial use. The influence of weather conditions on the accumulation of sugar and fruits titrated acid has increased. The purpose of our research was to scientifically substantiate the effect of stress weather factors and varietal characteristics on the process of forming the taste of sweet cherry fruits within the years 2008–2019. 33 varieties of three sweet cherry fruits ripening periods, which were grown under the conditions of horticultural farms of Melitopol district of Zaporizhzhia region, were selected for this study. It is established that the content of sugars and their variability of formation of the most promising from the technological point of view were the varieties Zabuta (12.47 %), Dachnytsia (15,60 %), Krupnoplidna (14.35 %). Low and average variability by studies years of the selected varieties (Vp=8.6–13.3 %) was determined. Against the background of the general high variability of all groups of varieties by the titrated acids content (Vp=19,7–20,0 %). Fruits with maximum titrated acid values were isolated Valerii Chkalov, Dilema, Udivitelna (0.53–1.00). The overall high variability of all groups of varieties by the titrated acids content was noted (Vp=20.7–24.3 %). The optimal parameters of the sugar-acid index are determined in 31 varieties of three sweet cherry fruits ripening periods, with a range of index in the interval of 16.9–28.5 relative units. It has been proved that for all groups of varieties, irrespective of the ripening periods, the weather conditions of the research years had a dominant influence on the formation of the sugar and titratable acid content. In view of the two factor analysis results of variance, it is advisable to predict the sugars and titrated acids content in sweet cherry fruits by the average values for a particular group of varieties, and not separately for each pomological variety.

89-93

Authors: D. Feshchenko, O. Zakharchenko, O. Dubova, O. Zghozinska, V. Rusak

Dirofilariosis is a parasitic vector anthropozoonous chronic disease that is increasingly common among dogs in Ukraine. Diagnosis of dirofilariosis has significant difficulties, especially when dogs are infected with the species Dirofilaria immitis. The purpose of this work was to determine the accuracy and representativeness of the main methods for diagnosing dirofilariosis in dogs. Studies were conducted on 114 dogs spontaneously infested with D. immitis. The data obtained indicate that diagnosis based on primary clinical signs is not possible, since the symptoms are not specific to this pathology. However, disturbances in the cardiovascular and respiratory systems of the body can be considered concomitant symptoms of D. immitis. X-ray changes also only further indicate the development of thromboembolic changes in the vascular bed of sick animals (increased bulge of the main segment of the pulmonary artery, expansion of the right ventricle of the heart, increased size and density or tortuosity of the pulmonary arteries). Ultrasound examination of the heart can be considered a specialized, but low-effective method (35 % of positive cases) for diagnosing dirofilariasis. With low and medium-sized lesions, sexually mature helminths are localized in the pulmonary arteries and only with a high intensity of invasion, parasites can penetrate the caudal Vena cava, into the right chambers of the heart. High-precision (82 %) specific hematological methods are "crushed drop" and Knott (1939), as well as imunochromatography (80 %). The latter method of diagnosis is advisable to use for choosing effective therapy, since it gives information about the presence of dirofilariae in the body of adult individuals. Thus, for the final diagnosis of "dirofilariosis" in dogs, it is necessary to use several diagnostic methods. The prospect of further research will be to choose the optimal treatment regimen for dogs affected bypathogens heartworm.

101-107

Authors: O. Zhurenko, V. Karpovskyi

Studies of the last decades have shown a leading role of cerebral cortex in animal lactation, as a higher regulatory center that directs and corrects the activity of all organs and the body. The research was conducted on the farm of Vinarivka village of Kyiv oblast. The types of HNA were determined by the method of food conditioned reflexes. According to the results of the study of conditioned reflex activity, four experimental groups were formed. The cows of the experimental group received the feed additive “Germatsink” at a dose of 10 ml/day within 30 days. Animals in the control groups (with different types of higher nervous activity) received a standard diet. The goal of the study was to determine the level of cows’ productivity depending on the types of higher nervous activity and the autonomic nervous system using the feed additive “Germatsink”. Studies have shown that application of feed additive “Germatsink” leads to an increase in average daily milk yield in cows of strong types of higher nervous activity by 1.8–4.4 %, and in animals of weak type – by 13 %. In cows with a strong balanced inert type dairy productivity was lower – 26.4±1.3 kg/day, whereas in cows with a strong unbalanced and weak types of higher nervous activity it was significantly lower by 18.8 % and 37.2 %, respectively, in comparison with the indicators in animals of a strong balanced mobile type. It was found that in cows with predominance of the sympathetic division of the autonomic nervous system tone, the average daily yield was 20.7±1.9 kg/day, which is lower by 20.1 % and 24.5 % in comparison with animals of normo- and vagotonics. The study found that the main characteristics of nerve processes were correlated with cows’ productivity. It was noted that the strength of the nervous processes was directly related to the average daily yield than to its fat content. The cows’ milk production, both in qualitative and quantitative indices, depends on cortico-vegetative regulatory mechanisms, particularly, the strength, balance and mobility of the nervous processes of excitation and inhibition of the nervous system and the tone of the autonomic nervous system.

115-120

Authors: I. Ivaniuk, E. Fuchylo, T. Ivaniuk

The right-bank Polissia of Ukraine is one of the most wooded regions of Ukraine. Its forests affect the climate of Eastern Europe. At the same time as performing many useful functions, the forests of the region also perform significant environmental contributions to carbon accumulation. Determination of the quantitative indicators of carbon deposition and the proportion of participation of different forest stands in these processes is extremely relevant in current environmental conditions. To study the density of phytomass and deposited carbon we used the methodology of data collection and analysis developed by P. I. Lakida. In the process of research on the accumulation of trunk wood and carbon deposition of the main wood-forming tree species in the forests of Right-Bank Polissia, the components of phytomass and its density were calculated. It was established that the forests of the study region cover an area of 1946.4 thousand hectares, the productivity of trunk wood stock is 419.5 million m3. Among the wood-forming tree species pinewood is the largest in the volume of the deposited carbon and produced phytomass. The planting of oak by area and total stock of trunk wood is inferior to planting pine. Carbon density in oak stands is higher comparing to other tree species and the total density in all study areas. The excess is in the range of 9.6 % (Rivne region) to 22.4 % («Zhytomyroblagrolis» forests). The density of the oak phytomass exceeds the average indicators of the forests phytomass density of the region as a whole and its largest values are recorded in the oak forests of Rivne region (21.1 kg/m2). The results of the research indicate the expediency of expanding the area of valuable tree species, first of all, the oak plantations taking into account its considerable bioproductivity and the ability to provide a high level of phytomass and carbon density. In the future it is promising to explore the possibility of carbon deposition by all the components of forest ecosystems.