Template-type: ReDIF-Article 1.0 Author-Name: Antonio Garofalo Title: Editorial Abstract: Classification-JEL: Keywords: Note: Pages:9-10 Volume: XII Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72482&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:RISSRI:v:html10.3280/RISS2022-002001 Number: 1 Template-type: ReDIF-Article 1.0 Author-Name: Gaisha Shulenbayeva Author-Name: Aigul Jondelbayeva Author-Name: Aliya Nurgaliyeva Author-Name: Azamat Zhanseitov Author-Name: Ainur Myrzhykbayeva Title: Organization of construction accounting in the process of sustainable development Abstract: The aim of this study was to examine the perceptions of different professionals who are working in the construction industry about construction accounting, within the context of construction project management and development. A primarily quantitative research approach was used in this study. The researcher developed a bespoke survey questionnaire as the research instrument. This research instrument was then used in the collection of the data from the respondents. Considering that this study was implemented at the height of the Covid-19 pandemic, the data gathering procedures had to be conducted virtually. The sample population used in the present study was composed of 100 individuals (N = 100). These 100 individu-als have already been working as accountants in a company that is operating in the construction industry for at least 1 year at the time of the study?s implementa-tion. The participants? responses to the survey questionnaire were collected and then sorted using Microsoft Excel. The corresponding scores were then analyzed using descriptive statistical analysis. This was done by determining the frequency (percentage) of the participants who chose a specific answer to every question in the survey. In conclusion, if quality, efficiency, and profitability are a construction firm?s main focus, then there is a good chance that the use of construction ac-counting or its integration in the construction project management and sustainable development process would be of great help. However, if the goal is to shorten the project delivery timeframe, or to improve the project completion rates (i.e., productivity), then chances are the construction firms should stay away from con-struction accounting, at least at the moment. Classification-JEL: Keywords: Note: Pages:11-28 Volume: XII Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72483&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:RISSRI:v:html10.3280/RISS2022-002002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72483 Template-type: ReDIF-Article 1.0 Author-Name: Fabiana Convertino Author-Name: Angeliki Kavga Author-Name: Ileana Blanco Title: Energy performance of green fa?ades Abstract: Green fa?ades consist of the application of vegetation on buildings? vertical enve-lope. The integration of vegetation into the building fabric improves not only the aesthetic appearance, but also the energy performance of the building itself. The introduction of green fa?ades mainly aims at a passive thermal control of build-ings? for enhancing sustainability of the built environment. An experimental green fa?ade was tested at the University of Bari, in a Mediterranean climate context. The experimental green fa?ade was south-exposed and realized with evergreen plants, following the characteristics of the indirect typology. A portion of the south wall was left bare to be used as a control for comparison. The contribution of the green fa?ade in terms of passive climate control was particularly relevant during summer. Vegetation affects the boundary climatic conditions and the surface temperature. A reduction in sensible air and surface temperature of up to 2.2?C and 6.7?C, respectively, was recorded. The wall behind vegetation received 95.6% less solar radiative energy than the bare wall. These results were a direct conse-quence of the two main cooling mechanisms that characterize the green fa?ade, the evapotranspiration and the shading effect. These effects affected the heat transfer reducing the energy input through the covered wall. The reduction of the incoming heat through the covered wall was read as energy saving, since it inevita-bly affects the building energy demand for cooling. It was found that the green fa-?ade allowed a mean daily energy saving of 1.1 MJ m-2 and that 90.9% of this was obtained at daytime. These findings contribute to increasing the knowledge of en-ergy functioning and of the real advantages provided by green fa?ades. Classification-JEL: Keywords: Note: Pages:29-40 Volume: XII Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72484&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:RISSRI:v:html10.3280/RISS2022-002003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72484 Template-type: ReDIF-Article 1.0 Author-Name: Safwat H. Shakir Hanna Author-Name: Gian Paolo Cesaretti Title: Ecological human imprint: Agroecosystem in Egypt analysis and perspective Abstract: The agroecosystem is an integral part of the natural resources available to human beings for use and the continuation of the life cycle on Earth. Agroecosystems are complex systems where many species interact with ecological processes at differ-ent spatial scales and strong interactions between environmental and management procedures (Loeuille et al., 2013). Therefore, these systems encompass ecological-ly, and decision networks connected and perform different functions, leading to a wide range of ecosystem services. They are also linked at the landscape scale, making their management difficult. However, these complex interactions can be formalized within the general concepts of interaction networks, and these can be used to elaborate the interactions within and between ecology and management explicitly. Without an agroecosystem, life on this Earth will stop, and the drivers of all ecological life cycles will not continue functioning. Energy is the essential factor that makes the working process of human survivability possible. According to World Population Clock, human population growth is alarming in Egypt (i.e., 104 million people and continues to increase by 2.2 million people annually [Macro-trends about Egyptian Population Growth Rate). Therefore, the ecological human imprint will impact Egyptian Earth?s natural resources in the form of more con-sumption and demands that will affect Egyptian social and economic issues. Sustainability will be accomplished if we live within the concept of nature, control-ling our human population growth to reduce the impacts of the demands of natu-ral resources. In this respect, sustainability will not be achieved by economic growth alone; instead, the biosphere's natural resources must be able to replenish and allow the natural resources to regenerate themselves to support the growing human population. Egypt?s agroecosystems are facing declining fertile lands, reduction in water re-sources, and expansion of the human population on the agricultural lands for housing and other activities without control. The concentration of the Human Population of Egypt is occupying 4-5% of the total land. It is due to the lack of infrastructure available in the rest of the lands of Egypt (i.e., 96- 97% is desert ex-cept around the river Nile). The Ecological Human Imprint (EHI), as indicated by Shakir Hanna et al. 2017, is a measuring tool for assessing the carrying capacity of an area regarding the use of the planet's natural resources. Therefore, the "Egyp-tian Agroecosystem Human Imprint Assessment (EAHIA) Model" (Shakir Hanna, 2021) indicates the magnitude of the impact of the growing human population on the agroecosystems of Egypt. In addition, the model predicts that the human pop-ulation will reach 187 million people in the year 2050 and may be double by the year 2100 in a reasonable assumption of increased human population growth rate at 1.1%; otherwise, there will be disastrous conditions and the spread of the "Hun-ger Revolution." In addition, the model will calculate the agroecosystem lands, water resources availability, and their production and productivity and economy in Egypt. It predicts the changes and impacts of agriculture systems economically and socially in Egypt and promotes conservation to save agricultural lands from deterioration. Classification-JEL: Keywords: Note: Pages:41-63 Volume: XII Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72485&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:RISSRI:v:html10.3280/RISS2022-002004 Number: 4 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72485 Template-type: ReDIF-Article 1.0 Author-Name: Saltanat Zhalmagambetova Author-Name: Maira Dyusembekova Author-Name: Manshuk Mukasheva Author-Name: Axakalova M.K. Author-Name: Aliya Kaliyeva Title: Language policy of the Republic of Kazakhstan: formation and sustainable development Abstract: In the age of globalization, in a world where states are multi-ethnic, there is no country whose inhabitants speak only one language. In most countries, official or regional languages are used along with the state language, and some minor lan-guages are endowed with a special status. Therefore, for any state, language policy is of particular importance, as it affects many areas of public life. For multina-tional states, language policy is an important tool for consolidating society, main-taining interethnic harmony and linguistic diversity. In the Republic of Kazakh-stan, where representatives of many nationalities, language policy plays a special role in ensuring ethno-political stability and sustainability unity of the nation. This article describes the sustainable development of the language policy of sovereign Kazakhstan, it considers the main stages and directions of state language regula-tion, the current state, current problems and the results of the implementation of state programs for the development of languages are studied. In conclusion, con-clusions are formulated about the effectiveness of the ongoing state language pol-icy, the problems and prospects for its development. Classification-JEL: Keywords: Note: Pages:65-81 Volume: XII Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72486&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:RISSRI:v:html10.3280/RISS2022-002005 Number: 5 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72486 Template-type: ReDIF-Article 1.0 Author-Name: Serhii Pylypenko Title: Innovative management solutions in the agro-industrial business Abstract: Classification-JEL: Keywords: Note: Pages:83-84 Volume: XII Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72487&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:RISSRI:v:html10.3280/RISS2022-002006 Number: 6 Template-type: ReDIF-Article 1.0 Author-Name: Olena Denysiuk Author-Name: Ihor Svitlyshyn Author-Name: Iryna Tsaruk Author-Name: Olga Vikarchuk Author-Name: Andrii Dankevych Title: Diversification in the enterprises? activities for sustainable development in the agricultural sector Abstract: The topic of the article is current. Enterprises of the agricultural sector need to expand the range of products and reorient sales markets, develop new types of production in order to increase efficiency. The purpose of the study is to explore the practical possibilities of developing the diversification of the activities of agricul-tural enterprises, to assess the real prospects for stimulating their activities and in-creasing the overall level of well-being and organizing the functioning of modern agricultural enterprises. The methodological approach is based on a combination of methods of system analysis of the foundations for the implementation of the diversification of agricultural enterprises with an analytical study of the prospects for the development of agricultural production in modern economic conditions to achieve the sustainability of the industry. The results of the study indicate a plural-ity of factors influencing the development of the diversification of agricultural en-terprises, depending on the nature of their activities and the type of marketable products they produce, which is determined by the specifics of the market and its activity at a given time. intervals. Further research in this area will help increase the overall economic potential of the country through the sustainable development of the agricultural sector. Classification-JEL: Keywords: Note: Pages:85-102 Volume: XII Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72488&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:RISSRI:v:html10.3280/RISS2022-002007 Number: 7 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72488 Template-type: ReDIF-Article 1.0 Author-Name: Petro Dikhtiievskyi Author-Name: Nataliia Zadyraka Author-Name: Volodymyr Pashinskyi Author-Name: Liudmyla Chupryna Author-Name: Volodymyr Dikhtiievskyi Title: Legal regulation of access to public information on the state of use of natural resources Abstract: The urgency of this article is to conduct a thorough analysis of the legal regulation of the right to receive public information about the state of use of natural resources in Ukraine, as well as to determine the peculiarities of access to such in-formation. The purpose of this article is to study the peculiarities of legal regulation of access and to receive information about the sustainable use of natural resources in Ukraine. Among the methods by which the study of this topic was con-ducted, one can distinguish: dialectical method, formalization method, legal method, formal-legal method, hermeneutical method, logical-legal method, sys-tematic, structural-functional method, axiomatical method, methods of induction and deduction, method of analysis and synthesis, etc. In the process of research the basic concepts, terms and phenomena, which are applied in the course of the given research, definition of the normative-legal base, which regulates the recep-tion of public information about the sustainable use of natural resources by the population, analysis of peculiarities of access to public information about the state of use of natural resources, were given; analysis of experience of regulation of the right to receive public information on the state of environment and use of natural resources in foreign countries and introduction of such experience in Ukrainian leg-islation. In the course of the research, author?s definitions were formed, in particular, there are "public information", "environmental information", "right to access to public information about the use of natural resources", etc. The regulatory and legal framework for the regulation of access to public information was studied and the peculiarities of obtaining information about the state of use of natural re-sources in Ukraine were analysed; international experience of regulation of the rights of the population to receive public information has been studied. Forecasting the further development of the legal regulation of access to public information on the state of use of natural resources in Ukraine, it should be noted that the most expedient and effective way is to take into account the experience of regulation of this sphere in foreign countries. The practical significance of the research lies in de-veloping a strategy for improving the legal regulation of access to public infor-mation in Ukraine based on the obtained research results, in particular the use of experience of regulating access to public information in foreign countries. Classification-JEL: Keywords: Note: Pages:103-123 Volume: XII Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72489&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:RISSRI:v:html10.3280/RISS2022-002008 Number: 8 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72489 Template-type: ReDIF-Article 1.0 Author-Name: Vasyl Halkin Title: Levers of state regulation for agricultural production Abstract: Ukrainian legislation provides a range of tools to intervene in agricultural markets, including customs protection, non-tariff trade regulation and various forms of domestic price regulation. The Agrarian Fund is the state body responsible for the implementation of domestic price interventions. The purpose of the study is to ex-amine the main support levers for state regulation of agricultural production. The theoretical and methodological basis of the study consists of the following meth-ods: organisational, strategic and legal. It was concluded that there is a need to in-tegrate the issues of sustainable development - analysis and planning of state reg-ulation of agriculture. Official minimum and maximum intervention prices for products that are "subject to state regulation" have been set for procurement. The exact list of these products and the periods during which regulated prices be valid are determined by specific government regulations. The minimum prices do not play the role of guaranteed prices, but serve as indicative minimum prices for pri-vate market players. The minimum intervention prices must not exceed the do-mestic market price level, in line with the World Trade Organisation domestic sup-port commitments of Ukraine. Classification-JEL: Keywords: Note: Pages:125-142 Volume: XII Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72490&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:RISSRI:v:html10.3280/RISS2022-002009 Number: 9 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72490 Template-type: ReDIF-Article 1.0 Author-Name: Olena Holikova Title: Scientific and organizational principles of agricultural research in 18-19th centuries Abstract: As an independent component of modern research in natural sciences, branch re-search developed as a result of the accumulation of knowledge from three spheres of public activity - agriculture, branch-specific education, and agricultural re-search - under the influence of a complex interaction of many external factors. The purpose of this study is to investigate the initial stage of formalization of agri-cultural research as a branch of natural sciences with the development of a corre-sponding sign-symbolic system and terminology. Based on the study of printed and archival research of the Imperial Free Economic Society (IFES), adjustments were made to the scientific periodization of the history of research as a branch of knowledge, considering the personalized contribution of its luminaries. Forgotten or little-known studies of pioneers of Ukrainian research - the IFES members: Swiss mathematician Euler; Russian scientist of Swedish origin, botanist and chemist Laxman; a native of Chernihiv Region, Professor of agriculture Prokopovich, and others were introduced into scientific discourse. The present paper analyses the ar-eas of diverse research activities in agriculture, which were conducted by IFES fig-ures at the early stages of the first scientific and economic association in the Rus-sian Empire. Classification-JEL: Keywords: Note: Pages:143-164 Volume: XII Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72491&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:RISSRI:v:html10.3280/RISS2022-002010 Number: 10 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72491 Template-type: ReDIF-Article 1.0 Author-Name: Vilayat Ismayilo Author-Name: Namig Shalbuzov Author-Name: Vusala Karimova Author-Name: Abbas Safarov Author-Name: Lala Cabbarli Title: Government agencies in the field of sustainable agricultural development in various countries Abstract: The agriculture sector is a sphere, which importance grows year by year, with grow-ing populations and the need to ensure food security and sustainable rural development in the world and in each country in particular. In addition, environmental conservation and climate change are also the responsibility of agricultural authori-ties. Decisions need to be taken both domestically and globally, for this to happen, each country?s government and global Unions and Commissions must function. Also important are the general aspects of the modern world that include globaliza-tion, the introduction of innovations, financing, vector to provide industries with highly qualified personnel, the possibility of dialogue between the state and socie-ty. The aim of the work is to study government in the field of agriculture sector of various countries. This article is based on the analysis of government in the field of agriculture in different countries, the study of the problems and ways of solving emerging issues by these departments. The article focused on aspects of the transi-tion to the digital economy (in particular, digital government) and the problem of retaining personnel in rural areas. The review of many governments has revealed that, despite different power structures, climatic and social conditions, the agricul-tural sector functions and is managed uniformly. Decisions are made at several levels, namely regional, domestic and global. The main governing bodies are the Departments of Agriculture of the countries, which interact with various sectoral organizations and civil society. They all report to the Government, and most coun-tries are members of international Unions and Commissions to discuss global is-sues and perspectives. All available means, including digital innovation and the assistance of skilled personnel, should be used for the success and development of all governments, in fact, precisely these aspects are the most relevant areas of pub-lic administration development. Classification-JEL: Keywords: Note: Pages:165-183 Volume: XII Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72492&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:RISSRI:v:html10.3280/RISS2022-002011 Number: 11 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72492 Template-type: ReDIF-Article 1.0 Author-Name: Ainagul T. Mamyralieva Author-Name: Aziza B. Karbekova Author-Name: Gulchehra B. Abdyrahmanova Title: Analysis of the economic sectors? sustainability of the Kyrgyz Republic Abstract: The relevance of the study is due to the need to study economic growth, taking in-to account the interaction of macroeconomic parameters under the influence of internal and external conditions, the development of new theoretical and method-ological foundations for research and solving the problems faced by the Kyrgyz Republic in the context of the globalization of the world economy. The purpose of the study is to develop the methodology of econometric modelling of the econom-ic dynamics of the interaction of macroeconomic parameters and to create eco-nomic and mathematical tools for analysis, forecasting and making recommenda-tions for the economic policy of the government of the country aimed at creating conditions for sustainable growth of the Kyrgyz economy. For the sustainable de-velopment of Kyrgyzstan with a transitional economy, it is necessary to identify existing trends in the development of production factors and compliance with global trends and requirements of the scientific and technological revolution to en-sure the well-being of the state. It is necessary to answer the question of how to identify positive trends and overcome negative ones, how the globalisation of the development of the world economy affects the development of Kyrgyzstan and the productivity of production factors. On the basis of the proposed research methodology, the development of economic sectors is analysed, which allows ob-taining quantitative estimates of the impact of macroeconomic parameters of economic growth, taking into account interchangeability and complementarity in the sustainable development of the state. Classification-JEL: Keywords: Note: Pages:185-204 Volume: XII Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72493&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:RISSRI:v:html10.3280/RISS2022-002012 Number: 12 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72493 Template-type: ReDIF-Article 1.0 Author-Name: Anatolii Peshko Title: The need for direct and indirect state regulation for the sustainable development of the agro-industrial complex of Ukraine Abstract: The issue of the need for state regulation of sustainable development of Ukraine?s agro-industrial complex is acute due to the low economic efficiency of production and the need to adapt it to the global market conditions. Ukraine needs coordinat-ed actions that provide for increased, sustainable investment in the agro-industrial complex and rural welfare development. The purpose of this study is to analyze the need for direct and indirect state regulation of the agro-industrial complex of Ukraine. Based on the list of references, a brief retrospective analysis of the role of the agro-industrial complex of the country with reference to statistical data and some numerical indicators of the industry was carried out. The world experience of state regulation of agriculture is considered and structured to identify promising areas for application in the practice of Ukraine and to identify problem areas. At-tention is focused on the importance of financing, personnel, and innovations in the field of regulation of the agricultural sector to ensure the well-being of society. National policy in the agro-industrial complex should have an integration orienta-tion towards foreign policy, due to Ukraine?s entry into the World Trade Organisa-tion and preparations for joining the European Union. The national policy in the medium term should be aimed at the sustainable development of the agro-industrial complex, ensuring food security of the state, developing market infra-structure, increasing export potential, creating conditions for the full development of rural areas and the level of well-being of the rural population. New approaches to internal support should be aimed at long-term improvement of productivity and competitiveness. Economic support, the introduction of innovations with the support of a scientific activity, the motivation of personnel and socio-infrastructural support of the rural population are the main vectors of the activities of state bodies in this line. Classification-JEL: Keywords: Note: Pages:205-223 Volume: XII Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72494&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:RISSRI:v:html10.3280/RISS2022-002013 Number: 13 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72494 Template-type: ReDIF-Article 1.0 Author-Name: Vitaliy Radko Author-Name: Serhii Nikitchenko Author-Name: Olesia Havryk Author-Name: Oleksandra Nikolaevych Author-Name: Olena Bohdanova Title: Economic socialization of entrepreneurship of rural territories to ensure the well-being of the population of Ukraine Abstract: The article considers the conditions for the sustainability of economic socialization of the entrepreneurship of rural areas of Ukraine. The main methods used in the study were clustering method, structural analysis, methods of economic evaluation of economic activity, financial condition of entrepreneurs taking into account in-dustry specifics and classification of business entities as large, medium and small enterprises. It is proved that the social mission of entrepreneurship of rural areas in the economic plane of estimates should be considered according to the concept of determining benefits and costs. The method of estimating the social price of pro-duction, which is a motivating factor for increasing wages in rural areas, is deter-mined. The trend of development of social and economic efficiency of enterprises in the formation of entrepreneurship of rural areas on average for one region of Ukraine and in the country as a whole is analyzed. It is proven that the realization of the entrepreneurship of rural areas within one region of Steppe, Forest-Steppe, Polissya and Western zones of Ukraine has a significant impact on people?s well-being, quality and security of life, the amount of obligations to the subjects of in-terest and system of relations between entrepreneurs in agriculture. Classification-JEL: Keywords: Note: Pages:225-246 Volume: XII Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72495&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:RISSRI:v:html10.3280/RISS2022-002014 Number: 14 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72495 Template-type: ReDIF-Article 1.0 Author-Name: Alina Zh. Sakun Author-Name: Kateryna A. Pylypenko Author-Name: Svitlana V. Skrypnyk Author-Name: Oleksandr S. Prystemskyi Author-Name: Inesa V. Shepel Title: Accounting and analytical space of providing the depreciation policy of Ukrainian enterprises Abstract: The article considers the accounting and analytical space to ensure the deprecia-tion policy of Ukrainian enterprises. The paradigm of accounting and analytical support of depreciation policy is proposed, which allows to systematize rational ways of cost allocation or value of capital assets (minus liquidation value) throughout their life, taking into account accounting, information, analytical, con-trol and innovation and investment component. It is proved that the components of accounting and analytical support of depreciation policy of Ukrainian enter-prises in the institutional economy, determine the priorities of innovative renewal of assets based on accumulation and use of the depreciation fund. Methods of reporting and accounting support of depreciation policy are identified. A graphical model of the digressive method for determining depreciation deductions is present-ed. The growth rates of the value of fixed assets and the degree of their deprecia-tion in Ukraine are analyzed. The functional dependences of costs for improve-ment (reconstruction, modernization) of fixed assets on the amount of accrued depreciation of enterprises of the Steppe zone of Ukraine are defined. The forecast volume and intervals of depreciation of fixed assets at enterprises are calculated. Classification-JEL: Keywords: Note: Pages:247-270 Volume: XII Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72496&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:RISSRI:v:html10.3280/RISS2022-002015 Number: 15 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72496 Template-type: ReDIF-Article 1.0 Author-Name: Vyacheslav Shebanin Author-Name: Iurii Kormyshkin Author-Name: Georgiy Reshetilov Author-Name: Iryna Allakhverdiyeva Author-Name: Valentyna Umanska Title: Sustainable development of the socio-economic security system of the region based on closed cycle technologies Abstract: In the current development needs, the world needs to move to a sustainable devel-opment model, i.e. a process of social and economic changes in which natural resources, investments, scientific and technological orientation and other decisive development processes will be coordinated and supported by one another, and will meet future needs and aspirations of people. Thus, countries need to implement sustainable development methods within their economies. First of all, such imple-mentation should be carried out at the regional level. It is in this need and lies the relevance of this article. The purpose of this article is to analyze the improvement of the economic security system on the basis of the technologies of this concept. The main research methods were the analysis method and the historical method. In the article the analysis of modern methods of forming a closed cycle technolo-gy taking into account the opportunities of the Ukrainian economy on the basis of conclusions of other authors and empirical data from already successful experi-ence of implementation of these technologies has been carried out. The concept of the circular economy was analyzed by the method of forming more sustainable development in the paper. Within the same enterprises and regions, the achieve-ment of circularity is due to the introduction of a chain of technologies, in which emissions into the environment will be minimal, and the materials used can be re-used, i.e. technologies of closed cycle. The perspective within the framework of this topic would be the consideration and construction of a certain scheme of introduc-tion of technologies of a closed cycle on the example of one of the regions of Ukraine. The article will be useful for getting familiarization with the main features of the functional principles of sustainable development in the world as a whole; with some peculiarities of the Ukrainian economy; for forming state policy in the field of sustainable development, especially at the regional level; for studying some subjects by students, as well as other authors in writing their works. Classification-JEL: Keywords: Note: Pages:271-288 Volume: XII Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72497&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:RISSRI:v:html10.3280/RISS2022-002016 Number: 16 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72497 Template-type: ReDIF-Article 1.0 Author-Name: Tatyana Shtal Author-Name: Oksana Davydova Author-Name: Svitlana Sysoieva Author-Name: Krystyna Nechepurenko Author-Name: Inna Zolotukhina Title: Semi-finished products based on protein-carbohydrate raw milk materials: Economic justification of introducing in restaurants Abstract: Companies are encouraged to commit for an improvement of the production pro-cesses? sustainability and are asked to align their strategies to the sustainable de-velopment principles. In this regard, the relevance of the research is to determine the effectiveness of the introduction of the developed technologies of the protein-carbohydrate semi-finished product in order to expand the range of protein foods, increase their biological value, as well as create products that meet the require-ments of healthy eating. The research purpose is to determine the level of pro-spects for implementing the strategies of enterprises of introducing semi-finished products based on the targeted use of protein-carbohydrate milk nutrients in the conditions of insufficient consumption of milk and dairy products, the decrease of stock, and the reduction of their production in Ukraine. The main methodology of this work based on complex analysis with account the scientific and technical, economic, social, environmental, marketing effects. In addition, method of implic-it logic has been applied to generalize the results of scientific development and evaluate the prospects of its implementation in practice. The article shows that in the conditions of insufficient consumption of milk and dairy products, the de-crease of stock, and the reduction of their production in Ukraine, introducing semi-finished products based on the targeted use of protein-carbohydrate milk nutrients will help solve the problem of providing high protein and other nutrients. In addi-tion, the level of prospects for implementing the results of scientific work in the practice of enterprises has been identified. The generalized assessment of the po-tential of scientific developments taking into account scientific and technical, eco-nomic, social, ecological, marketing effects proved the high level of their effec-tiveness. The practical significance of study determined by the possibility of appli-cation the proposed methodological apparatus, which will effectively carry out foreign economic activity, assess the benefits of the organization, control the or-ganization?s own resources, effectively assess environmental factors to respond quickly, implement sustainable innovative development strategies and investment policy. Classification-JEL: Keywords: Note: Pages:289-303 Volume: XII Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72498&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:RISSRI:v:html10.3280/RISS2022-002017 Number: 17 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72498 Template-type: ReDIF-Article 1.0 Author-Name: Hanna Tkachuk Author-Name: Igor Burachek Author-Name: Svitlana Biriuchenko Author-Name: Kateryna Buzhymska Author-Name: Volodymyr Vyhovskyi Title: Management of agribusiness enterprises to ensure the sustainability of their economic activity Abstract: The relevance of the stated subject lies in the importance of solving issues related to the management of enterprises belonging to the agricultural sector of the econ-omy and the need to create and implement effective management tools to ensure the sustainable development of agricultural enterprises. The purpose of this study is to determine the basic concepts of management of agricultural business enter-prises, the most effective ones in the current economic situation, and the main fac-tors influencing the management of agricultural business enterprises to ensure the sustainability of their economic activity. The basis of the methodological ap-proach in this study is a system analysis of the basic principles of managing mod-ern agricultural enterprises with an analytical study of the specific features of do-ing business in the agricultural sector of the economy. In this study, the results in-dicated the presence of a wide range of factors, both external and internal, influ-encing the management processes of agribusiness enterprises, considering the reali-ties of the current economic situation and the specific features of sustainable de-velopment in the agricultural sector in a particular geographical region. Proper level of efficiency in managing the activities of the agricultural sector enterprise is en-sured by complex consideration of all these factors. The results and the conclu-sions of this study are of practical significance for representatives of management structures of modern agribusiness enterprises due to their professional activities that consist in solving numerous issues of managing agricultural enterprises, as well as for well-being of employees of agricultural enterprises and rural residents in-volved in the process of agricultural production. Classification-JEL: Keywords: Note: Pages:305-321 Volume: XII Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72499&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:RISSRI:v:html10.3280/RISS2022-002018 Number: 18 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72499 Template-type: ReDIF-Article 1.0 Author-Name: Natalia Trusova Author-Name: Petro Makarenko Author-Name: Tetiana Popova Author-Name: Nataliia Pochernina Author-Name: Yuliia Karas Title: Implementing the resource potential sustainability of small-scale agricultural entities in cooperative associations of Ukraine Abstract: The aim of the study is to study the functional features of peasant farms in Ukraine and the use of their resource potential, taking into account their regional characteristics and main trends in the Ukrainian economy. The article introduces the process of exploiting the resource potential of small-scale agricultural entities in Ukraine in terms of sustainable development. The materials of this article are im-portant because of the economy of Ukraine, including the agricultural sector, should be developed by European-style innovations to accelerate the process of Ukraine?s admission to the European Union. The theory of family-and-labor economy was used as a methodological basis of the research. To assess the influ-ence of the basic components of the resource potential of farms on their operation efficiency, a standard Cobb-Douglas production function is applied. The research analyses trends of agricultural sustainable development in the EU (European Un-ion) countries and Ukraine along with the factors determining the specific func-tioning of each sector. To study the regional functional features of farms, it was built a resultative image of the production function for the gross output of agricul-tural production in the clusters. The absolute dependence of the rating of the re-source potential of farms on its production component is identified; the activity of peasant households is based on an intensification principle, on which well-being depends. An attempt to predict the economic activity of small-scale agricultural entities in Ukraine was made both for individual and cooperative entities. The re-search shows that in the case of active development of agricultural cooperatives, the influence of peasant farms on the national food market, and well-being will be growing as well as the share of entities engaged in commodity production. Classification-JEL: Keywords: Note: Pages:323-345 Volume: XII Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72500&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:RISSRI:v:html10.3280/RISS2022-002019 Number: 19 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72500 Template-type: ReDIF-Article 1.0 Author-Name: Natalia Trusova Author-Name: Natalia Zakharova Author-Name: Andrii Lysenko Author-Name: Inna Kohut Title: Risk-orientated management in the sustainable economic system of united agricultural enterprises Abstract: The relevance of the research is due to the need to modernization of the risk man-agement process of agricultural enterprises and their associations. In this regard, this article is aimed to develop areas for implementation of risk-oriented manage-ment of united agricultural enterprises in order carrying out a comprehensive diag-nosis of economic risks in the economic system of entities and timely identifica-tion of threats to sustainable economic development under uncertainty of macro-, and microenvironment. The study based on methods of analysis and synthesis. As well as modeling method and statistical methods applies in article. The article pre-sents the results of the development situational matrix of risk-oriented manage-ment of the economic system according to the probability of decision-making op-tions in economic activity was proposed. In the course of the research, were con-sidered the risk-oriented management in the economic system of united agricultur-al enterprises for sustainable development. In adittion, model of qualitative and quantitative analysis of economic risks in the economic system of the united en-terprises of agricultural production is presented. The practical significance is based on finding the forecast risk factors of change of effective indicators of economic activity in the economic system of the united enterprises of agricultural production and developing the priority administrative initiatives on minimization of economic risks. Classification-JEL: Keywords: Note: Pages:347-372 Volume: XII Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72501&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:RISSRI:v:html10.3280/RISS2022-002020 Number: 20 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72501 Template-type: ReDIF-Article 1.0 Author-Name: Vitalii Voloshchuk Author-Name: Yuliia Voloshchuk Author-Name: Olga Varchenko Author-Name: Alla Karnaushenko Author-Name: Bohdan Khakhula Title: Investment determinant of the sustainability of innovative technologies of energy supply in the agro-food system of Ukraine Abstract: The aim of the study is to develop a structural and logical model of the develop-ment of innovative sustainable technologies of energy supply and economic growth of the country?s agro-food system. The relevance of the work is due to the need for development of innovative models of energy supply in agro-food system taking into account the world vector on sustainability development. The article considers the investment determinant of the development of innovative sustaina-ble technologies of energy supply in the agro-food system of Ukraine. The statisti-cal method, methods of formalization and analysis were used during the research. The characteristic of the investment determinant with the focus on the transfor-mation of the investment process in the development of sustainable innovative products, innovative business models and business startups of the energy supply in the fields of agro-food system is formalized. The innovative activity of the branches of the agro-food group of Ukraine, the volumes and structure of invest-ing of their innovative technologies of sustainable energy supply are analyzed. The interdependence of the investment determinant of the development innovative technologies of energy supply and economic growth countries of the world by level of income and welfare of the population is proved. A model of investment busi-ness processes in the food processing industry with the need for investment re-sources for development of the innovative technologies of sustanable energy sup-ply in the agro-food system of the country is proposed. The coordination and combination of efforts of business structures, public authorities, and local gov-ernment processes have high effectiveness. Therefore, the problem of investment by the nature of the strategic direction of the innovative business model in the agro-food industry could be successfully solved. Classification-JEL: Keywords: Note: Pages:373-395 Volume: XII Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72502&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:RISSRI:v:html10.3280/RISS2022-002021 Number: 21 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72502 Template-type: ReDIF-Article 1.0 Author-Name: Nataliia Yevtushenko Author-Name: Alla Zlenko Author-Name: Oksana Perchuk Author-Name: Vitalina Malyshko Title: Problems of personnel management and labour resources in the agricultural sector of Ukraine: Ways to ensure the well-being of society Abstract: The relevance of the study is conditioned by the fact that despite the variety of issues, the focus of personnel management is on a person who is considered a spe-cial element of the organisation, an entity with a unique resource of widely under-stood capabilities and needs. Their specific location, with proper management, creates the value of the organisation and determines its competitiveness. Age management is defined as an element of human resource management or an ele-ment of management of a wider variety, which consists in the implementation of measures that allow for a more rational use of human resources in agricultural en-terprises, by considering the needs and capabilities of employees of any age. The purpose of the study is to consider the problems of personnel management and labour resources in the agricultural sector of Ukraine in 2000-2020. To achieve this goal, the following methods were used: strategic, holistic, and organisational. Ef-fective personnel management can, among other things, contribute to improving the efficiency of the company, reducing the cost of human resource management, growth and competitiveness, and maintaining a good or improved image. It is very difficult to clearly determine the time at which the ageing process begins. The breakdown by chronological age is not suitable for employees to perform various professional roles. Often, when a person?s life lengthens, the period of their effec-tive functioning also increases without those limiting qualities attributed to old age. The changing abilities of a person to perform work are mainly caused by a de-crease in physical performance and fitness, and some psychophysical skills. The task of the personnel and labour resources system is, first of all, to increase the ef-ficiency of the tasks performed by individual employees, to improve the organisa-tion?s potential through a detailed definition of training and development needs, to support the personnel decision-making process and the development of personnel policy. The practical significance lies in the productive construction of personnel management and labour resources in the agricultural sector, due to the allocation of relevant problems of the sphere under consideration in Ukraine in 2000-2020. Classification-JEL: Keywords: Note: Pages:397-413 Volume: XII Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72503&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:RISSRI:v:html10.3280/RISS2022-002022 Number: 22 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72503