cruise companies activity depends on the clarity of the formulation of strategic goals
and the construction of an effective mechanism aimed at their implementation. In this
regard, the article generalizes the scientific approaches to the definition of the concept
of innovative tourist product cruise shipping companies and highlights its structure;
features of service management of cruise tourism innovations are determined; on the
basis of the analysis of world experience the tendencies of changes in the structure of
supply and demand in the cruise tourism market are revealed; the current state of the
cruise tourism market in the world is researched and the level of innovation of cruise
shipping companies is determined.
The fourth section “CRYPTOCURRENCY IN THE WORLD ECONOMY
AND ITS ACCOUNT IN UKRAINE”. This study examines the international
experience of regulating cryptocurrency transactions, its recognition in the world
market and the problem of its reflection in the accounting. The purpose of the study is
to analyze the legal regulation of operations with cryptocurrency in different countries
with developed and transformational economy, including Ukraine, definition of
economic substance and accounting procedure, methods of cryptocurrency valuation,
its place in the financial statements. The generalization of existing achievements of
domestic and foreign researchers on cryptocurrency accounting issues and compliance
analysis of the IAS recognition of cryptocurrency is carried out, the order of its
reflection as a kind of assets using special accounting methods is substantiated. The
method of cryptocurrency accounting in Ukraine is considered.”.
The
fifth
“THE
SYSTEM
OF
ECOLOGICAL-ECONOMICAL
MANAGEMENT IN AGRARIAN PRODUCTION AND MAIN DIRECTIONS OF
ITS IMPLEMENTATION IN UKRAINE”. The article proved that the practical
implementation of ecologically balanced development of agrarian enterprises and
restoration of the environment can provide an effective combination of two principles
(institutions): social ecological responsibility, which reflects the level of its
institutional maturity in the adoption of certain management decisions and social
ecological motivation, which are both based on the material and the spiritual values of
the society as a whole and every subject of the agrarian economy in particular.
The sixth section “VARIATIVITY OF FORMATION AND ACCOUNTION OF
INTELLECTUAL RENT”. Significant growth in competitiveness both at micro and
macro level in the context of the irreversible globalization process can be achieved
through the growth of intellectual capital with the subsequent receipt of intellectual
rents. Finding answers to questions about identification and accounting of intellectual
property will help to form the necessary informational support for effective
management of economic activity. The purpose of the study is to formulate proposals
for the accounting reflection of intellectual rent on the basis of establishing the essence
and elemental composition of intellectual capital, as well as the conditions for the
formation of intellectual rents.
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