Introduction. The application of achievements in the field of information technologies in the business model of companies from the United States, Great Britain, and Western European countries qualitatively and quantitatively improves the indicators of entrepreneurial activity. However, the provision of IT personnel in these countries is significantly less than the rising demand of the economic sectors for such specialists, forcing businesses to search for qualified IT personnel abroad. Problem. In view of the export orientation of domestic IT sector and increasing demand for IT specialists from Eastern European countries by busi­nesses in the United States, the United Kingdom, and Western European countries, it is essential to conduct a thorough comparative analysis of the Ukrainian IT sector and the major IT exporters in the region with the determination of factors influencing competitiveness in order to strengthen the competitive position of the IT sector of Ukraine. The aim of the article is to identify the factors influencing the formation of competitive advantages of Ukraine’s IT sector among other countries of the region, the place and prospects of the functioning of the domestic IT sector. Methods are general scientific and special methods. Results. The dynamics of the positions of Ukraine’s IT sector in the export of Eastern European countries during 2014-2021 were considered, the factors influen­cing the competitiveness of the IT sector of Ukraine among the countries of Eastern Europe were identified and investigated, the main problems that inhibit the development of Ukraine’s IT sector were identified. Conclusions. The key competitive advantages of Ukraine’s IT sector are the significant human potential and the speed of its replenishment, the cost of access to the Internet, and the services of IT specialists as well as their professional experience and motivation. The main factors inhibiting the development of the IT sector of Ukraine are macro­economic and political uncertainty, which has a consi­derable impact on investment attractiveness and the migration of highly qualified specialists.

Introduction. The blockade of Ukrainian seaports by russia has significantly limited the grain exports to world markets. This fact became a threat of losing a significant share of the 2021 harvest due to the impossibility of its timely export. To solve this problem, «grain corridors» were created. Problem. Despite a substantial progress in ensuring the export of grain, the efficiency of their export needs improvement. In addition, the functio­ning of these corridors is at risk due to the possi­bility of their termination. The aim of the article is to develop measures to optimize the operation of «grain corridors», elimi­nate bottlenecks and ensure the continued functioning of these grain export channels from Ukraine. Methods. Empirical methods, methods of statistical evaluation, synthesis and comparative analysis were used during the research. Results. The state of export of grain crops from Ukraine and the role of seaports in it were studied. The importance of «grain corridors» for the export of the 2021-2023 harvest and ensuring world food security has been demonstrated. The problems hindering the intensification of grain exports are outlined and recommendations for its increase are provided. Conclusions. Ukrainian seaports play an extre­mely important role in ensuring the export of grain crops from Ukraine. The systematic continuation of the «grain corridors» and the full realization of their potential are critical to ensure the timely exports of the 2021–2023 harvest and food security in the world. Further research in this field should be focused on ways of increasing the economic effectiveness of shipments within the «grain corridors», as well as on optimizing the ships examination process by inspection groups.

Introduction. In the 21st century humanity faced challenges related to its survival: pandemic, wars, global climate change. Therefore, for business entities, there are important issues regarding the development of legal regulations in the field of disclosure of information related to climate change in the reporting of business entities. Problem. There is currently no mandatory requirement to disclose information about the impact of the enterprise on the climate in the reporting of both domestic and foreign economic entities, therefore the adoption of the draft IFRS S2 «Disclosure of information related to the climate» requires a wide discussion among practitioners and scientists. The aim of the study is to highlight the content, structure, and main components of the IFRS S2 project «Disclosure of climate-related information» taking into account domestic and international experience in the conditions of global climate change. Methods. During the research, the following methods were used: theoretical generalization and grouping; graphic method; systematization; logical generalization of the results. Results. The structure and content of the draft IFRS S2 «Disclosure of climate-related information» is highlighted, as well as information on taking immediate measures to combat climate change in the integrated reporting of Ukrainian and foreign enterprises is displayed. Conclusions. The adoption and application of the draft IFRS S2 «Disclosure of climate-related information» will make it possible to reflect in the reporting information on the impact of business entities on climate change in the world, which will be organized according to the appropriate structure, which will ensure transparency, completeness, as well as its comparability between different business entities.

Introduction. Public finance is a fundamental mechanism of the government’s influence on socio-economic processes. By regulating the main finan­cial indicators, macroeconomic stability is ensured and the foundations for long-term economic growth are laid. Problem. Under modern conditions, it is important to outline the promising directions for the development of public finances in the EU countries, taking into account the results of the analysis of the budget and tax policy, implemented measures of financial provision of social protection of the population, strategic documents of the member states and the EU as a whole. The aim of the article is to determine the main priorities for the development of public finances of the EU member states for the medium-term perspective, taking into account modern social challenges and macroeconomic trends. Methods. Methods of analysis and synthesis, generalization, systematization, scientific abstrac­tion, the methods of economic and mathematical modeling are applied. Results. The authors compared the state of public finances of 23 EU member states during the financial recession of 2008–2009 and the Corona­virus pandemic. The pecu­liarities of the applied discretionary fiscal policy measures in these periods were identified. The indicator of the ratio between the state debt and the gross domestic product was under study. The influence of the state debt on the economic growth indicator in 2007–2021 was assessed. The main approaches to reducing the gross indicator of the state debt were determined. The main priorities for the development of public finances were substantiated. Conclusions. Since the beginning of the COVID-19 pandemic, the EU member states were noted to apply an agreed and coordinated fiscal policy, which allowed increasing its effect­tiveness level. Under modern conditions, public finances play a significant role in the imple­mentation of tasks related to increasing defense capability and accelerating economic growth. The priority of EU financial policy is to ensure the stability of public finances. The implementation of conservative rules regarding the mana­gement of fiscal deficit and public debt is of utter importance. It seems appropriate to gradually reduce the budget deficit and the share of GDP redistribution through the public finance system in order to ensure balanced budget console­dation in the medium term, to develop the insti­tutional foundations of social policy, and to improve coordination with the fiscal policy.

Introduction. Economic growth will slow down significantly. The global industrial sector will be affected by worsening economic forecasts and sharp changes in energy prices. However, global supply chain issues are expected to ease, helping to ease the global manufacturing sector. Problem. Companies will face a volatile and challenging business environment given the various economic challenges. High inflation and economic instability will hold back consumer spending. The aim of the article is to install the impact of the global economic environment on economies, cities, businesses, and consumers. Methods. The methodological basis is general and special methods, including systematic approach, statistical and economic-logical methods. Results. In 2022, the world economy experienced another serious shock – Russia’s large-scale invasion of Ukraine. In addition to the global impact of the COVID-19 pandemic, the war has led to severe disruptions in energy and food supplies, causing a global spike in inflation. This has led not only to a worsening of the outlook, with global real GDP growth expected to slow, but also to an entirely new economic reality that businesses and consumers will face, characterized by a host of challenges, risks, and crises that will lead to uncertainty. Conclusions. The war in Ukraine and broader geopolitical tensions pose a key risk to economic growth in 2023. The world economy is facing a new reality amid conflict, high inflation, and rising interest rates; the labor market remains tight; pressure on commodity prices will ease, but risks of increased volatility and supply disruptions remain; global supply chains are expected to recover in 2023 despite existing risks.

Introduction. The relevance of business value assessment is increasing due to the strengthening of the competition of market entities for the capital of investors and shareholders and the acceleration of the pace of globalization. Problem. These factors make it necessary to make timely changes to the method of estimating the value of the enterprise, aimed at the formation of a qualitative management decision-making system in the field of choosing alternatives to financial forecasts for the development of the enterprise and entering new markets. Methods. Methods of induction and deduction, cause-and-effect relationship, grouping, tabular and graphic methods are applied. The aim of the research is to reveal the process of business value assessment using international tools and the implementation of international property value assessment standards in practice. Results. Methods of assessing the value of business at the theoretical and practical levels are considered. The international normative and legal provision of business assessment is analysed; alternatives of assessment types, assessment methods and their influence on the formation of business value. The calculation of the business value is given on the example of one of the most valuable companies in the world. Conclusions. The value of the enterprise is a complex indicator that is necessary to understand the current state of the business and its development prospects in order to make informed management decisions. The use of different approaches and methods to the evaluation requires taking into account various aspects of the company’s activity.

Introduction. A defining feature of the modern security environment is a high degree of variability and unpredictability, which leads to the emergence and escalation of new security threats at the national, regional and global levels. Problem. Unprecedented challenges to the security environment of Ukraine and the world in general due to the military aggression of the russian federation demonstrate the limited prognostic potential of methods based on the extrapolation of the accumulated experience of military and political conflicts, and do not take into account the escalation of security threats. This actualizes the problem of analysis of forecasting tools in view of their suitability for the formation of realistic scenarios of the evolution of the security environment in conditions of global uncertainty. The aim of the article is to determine the prerequisites for the effective use of methods for predicting the evolution of the security environment in the face of global challenges. Methods. Methods of analysis and synthesis and graphic modelling are applied. Results. Forecasting methods are systematized from the point of view of their suitability for the formation of realistic scenarios of the evolution of the security environment in conditions of global uncertainty and escalation of military-political conflicts. Advantages and limitations in the appli­cation of formalized and informal methods are determined. It is substantiated that a significant limitation of the use of informal methods is their basis on the extra­polation of trends, which may hinder the identification of new, previously unrecorded points of bifurcation of military-political conflicts. An approach to structuring the destructive impact of security threats is proposed depending on the probability of their realization and potential economic losses. Conclusions. The methods of analysing self-organizing systems and factor analysis have a high prognostic potential. Effective use of the method of factor analysis requires a clear understanding of the ontology of risk factors in order to timely identify the conditions for its development into a real threat. Adherence to the proposed approach to the structuring of the destructive impact of security threats makes it possible to assess the risks of their realization for the state - the object of military aggression and to prevent the transition to the next level of escalation.

Introduction. In the difficult conditions of the war and related destruction, the most enterprises faced the problem of regulating relations in the team and the correct organization of remuneration. Problem. Uncertainty regarding the duration of active hostilities only complicates the situation in the industrial sector, increasing the complex of pre-war problems caused by destructive economic processes. In this aspect, the search for ways and directions to ensure active industrial development of the country in the period of post-war recovery acquires particular importance. The aim of the study is to compare the wage indicators and their influence on the development of the industrial sector of certain European countries and Ukraine. Methods. Methods of statistical and comparative analysis; synthesis and logical generalization are applied. Results. A comparative analysis of key indicators of the development of the industrial sector of Ukraine and individual countries of the European Union was carried out. The place of the Ukrainian industrial sector among the studied list of countries is determined – its key advantages and disadvantages. The need to increase the personnel potential of the domestic industrial sector by increasing the level of wages as a key component of its post-war recon­struction is substantiated. Conclusions. The conducted analysis made it possible to compare the values of individual indicators of remuneration and the use of personnel potential of the processing industry in the studied countries of the European Economic Area and to determine the groups to which Ukrainian indicators belong. It was determined that Ukraine is an outsider in terms of wages, while the countries with the highest level of personnel wage costs are characterized by the highest volumes of industrial production and exports of processing industry products. Therefore, today it is worth revising the applied approaches to payment of labour in the context of increasing the personnel potential of industrial enterprises of Ukraine in a strategic perspective.

Introduction. Germany has one of the most developed economies in the world, the stability of which is ensured, in particular, by the reliability of the audit services market. Devotion to traditions and ethical principles, authority and high profe­ssionalism in the field of auditing, activities of professional organizations, peculiarities of regulatory and legal regulation in Germany attract the attention of many researchers. Problem. Knowledge of the German audit market, the main factors, and limitations, changes in legislation, requirements of regulators, professional organizations regarding the provision of audit services are of great importance for the adaptation of best practices, borrowing of successful experience on the way of Ukraine’s integration into the European space and use in the post-war reconstruction of the country. The aim of the article is to study the conditions and peculiarities of the functioning of the audit services market in Germany for the imple­mentation of the best European experience in Ukraine. Methods. The methods of analysis, synthesis, deduction, grouping, abstraction, comparison, genera­li­zation, systematization, and specification are applied. Research results. Among European countries, Germany has a significant potential of 16.9 thousand qualified auditors. The audit services market is highly concentrated – 91.1% is occupied by the audit firms of the Big Four: KPMG, PwC, EY, and Deloitte. The adoption of the Law on Strengthening the Integrity of Financial Markets had an impact on the growth of the cost of audit services and market concentration due to a significant increase in audit responsibilities, the introduction of stricter rotation rules, and the prevention of conflicts of interest. The Chamber of Accountants (auditors) and the Institute of Auditors, which are part of the European Accounting Office, have a significant impact on the development of the auditor profession in Germany. Conclusions. The modern market of auditing services in Germany demonstrates the demand for related services of accounting support, management and tax consulting, finance and personnel management, corporate reporting, social and environmental responsibility, data protection, cyber security, and economic investigations. Germany’s experience in the regulatory and legal regulation of audit activities, the organization of public and professional supervision of audit quality, the influence, and authority of professional organizations, attention to the development of the brand and reputational capital of auditors – all this has practical value for Ukraine and should be taken into account in further reforms for entry to the European space.