ЕКОНОМІЧНА БЕЗПЕКОВА ПОЛІТИКА В СТРАТЕГІЯХ ІННОВАЦІЙНОГО РОЗВИТКУ СОЦІАЛЬНО-ЕКОНОМІЧНИХ СИСТЕМ В УМОВАХ ЄВРОІНТЕГРАЦІЇ

Purpose The purpose of this chapter is to study the conceptual provisions of the theory of information economy and to determine its notion and essence.

The article presents two focuses on the study of the evolution of the audit report. The first is the study of the audit report as an indicator characterizing the sustainability of such a socio-economic system as audit. The second is the study of the audit report as a factor contributing to the growth of trust and increase the information value of reporting for the sustainable development of both separate economic entities and socio-economic systems. The authors established a framework for the functioning of audit as a socio-economic system, which allowed assess the sustainability of this system in dynamics. Based on the analysis of statistical information the authors formulated the proposals on some key matters of the Russian audit. The first is the necessity to clarify the subject and scope of audit activities, taking into account the current needs of audit services consumers and analysis of practice. The second is the possibility of expanding the format of the audit report on the financial statements for different groups of audited entities. The third is the expansion of the practice of performing the audit engagements on non-financial reporting. The authors recognized the evolution of standards, but at the same time, they raised the question of the need to study the effects of changes in the regulation of the audit report. The authors' approach to the audit report investigation launched the prospects for further research. They covers analysis of the contradictions between the audited entity requirements and stakeholders requirements for the audit report; and assessment of the impact of audit report under the standard form on the satisfaction of various groups of the financial statements users, taking into account the considerable differences and contradictions in their requirements.

The relevance of the study is due to the need for in-depth digitalization of the public administration system in Russia based on the introduction of digital innovations.The purpose of the study is to study the features of the Russian public administration system in the implementation of digital innovations, to determine its existing limitations, as well as to substantiate the possibilities of its prospective digital development. The objectives of the study are to assess the state of the Russian public administration system by the level of implementation of digital innovations, to identify existing limitations of the introduction of digital innovations into the public administration system, as well as to search for measures that contribute to the further digital development of the public administration system in Russia.Methodology. The research is based on the use of the method of theoretical analysis, data systematization, economic analysis, graphical method, logical method, as well as analysis and synthesis.Results. The trends in the development of digital innovations that contribute to optimizing the activities of civil servants and ensuring interdepartmental interaction are studied. The problems of the development of digital innovations in the system of public online services for the population and enterprises are identified. The analysis of the state's ongoing measures to introduce digital innovations to improve the open data infrastructure of the sphere of public authority within the framework of the development of the innovative ecosystem of the state is carried out.Conclusions. A high level of formation of the basic conditions for the introduction of digital innovations in the public administration system has been revealed. The positive dynamics of growth in the volume of public online services received by the population and enterprises has been established. The limitations of the introduction of digital innovations in terms of the formation of the open data portal of the public administration system are revealed. Recommendations on optimizing the implementation of digital innovations in all areas of public administration functioning under study are presented.

Introduction . The rational organization of the management system as a whole, and in the context of certain types of management activities, such as financial, strategic, innovation, personnel management, etc., now becomes not an additional business advantage, but an objective condition for the existence of an enterprise. But since the market economy, within which the modern production of business, financial, investment processes must be carried out by modern business entities, focused primarily on the needs of the final consumer and guided by the demand and supply trends, it is necessary for the management of domestic enterprises to distinguish market management as an applied bases for the functions of planning, organization, motivation, coordination and control over economic activities, taking into account market trends and customer-oriented needs of all categories of stakeholders . Purpose . The purpose of the article is to identify the features of market management in enterprise management systems in Ukraine. In order to realize the goal set within this study, it is necessary to fulfill a number of the following tasks: to offer an author’s definition of the concept of market management; to establish the list of goals and results of effective realization of market management processes for domestic enterprises in modern economic conditions; to identify obstacles of the integration of market management practices into enterprise management systems in Ukraine. Methods. Method of theoretical analysis, monographic method, method of generalization, abstract-logical method are used. Results. Under market management, it is proposed to understand a separate form of management activity that is dynamic and flexible, and which is dominated by the type of innovation management, able to respond in a timely manner to the market conditions changes, new conditions of competition and quickly transform the mechanisms of enterprise activity, taking into account the requirements of the environment and in line with the expectations of stakeholders. The list of goals and results of effective realization of market management processes for domestic enterprises in the modern economic conditions is established. The main ones are: orientation on the needs of customers and other categories of stakeholders, the formation of price and production policy, depending on the trends of supply and demand; cost optimization and transition to innovative production technologies; flexibility in making managerial decisions and information transparency. Originality. Author’s definition of the concept of market management is proposed. The list of goals and results of effective realization of market management processes for domestic enterprises in the modern economic conditions is established. The obstacles on the way to integration of market management practices into enterprise management systems in Ukraine are identified. Conclusion . The obstacles of the integration of market management practices into enterprise management systems in Ukraine are identified. Thus, obstacles to the active use of market management practices were: business entities resource constraints, the lack of skilled personnel, lack of information on market trends necessary for wise management decisions, traditions of doing business that are difficult to undergo transformation, etc.

The relevance of the article is determined by the necessity of theoretical concepts’ and practical experience’s rethinking how to change the functioning of socio-economic processes and systems in the conditions of technological mode, the cycle of development, evaluation of current reforms’ changing. In this regard, the purpose of this article is aimed at socio-economic systems’ strategic development management improving when it is necessary to clarify the types of structural changes, to envisage various scenarios of events’ development, to determine the possibility of sustainable development achieving. The basis of the presented paper is the ideas of the infological approach and the principles of continuous improvement of all processes in the system. The presented article shows the structural model of information provision providing for the selection of significant information content for the development management implementation. The article presents the author's system of information sources’ ranking on quality criteria, providing a formalization and standardization of strategic planning source data. This article is intended for business leaders, educational organizations, top-managers, researchers and those who are focused on the development of socio-economic systems.

Purpose The purpose of the chapter is to study dynamics of development of economic conflicts and to develop a conceptual model of conflict of socio-economic system as an analog to the model of economic cycle. Methodology The author compiles and analyzes the existing conceptual static model of conflict of a socio-economic system. The theoretical basis of the research includes the works of modern authors that reflect provisions of the theory of cycles and devoted to cyclic fluctuations of socio-economic systems. The methodology of the chapter includes the method of dynamic modeling of the process of development of socio-economic systems and the method of formalization (graphic presentation of the obtained results and conclusions). Also, the author uses the complex of general scientific methods within the systemic approach – induction, deduction, analysis, and synthesis. Conclusions It is substantiated that the existing conceptual static model of economic conflict, which treats it as a non-recurrent phenomenon in socio-economic system, contradicts its dynamic nature. Instead of this, similarly to the model of economic cycle, a conceptual dynamic model of conflict of socio-economic system is developed, which treats economic conflict as a process that develops according to a certain algorithm and is constantly repeated. Originality/value The offered conceptual model of conflict of a socio-economic system as an analogue of the model of economic cycle allows specifying the methodology of studying economic crises, which are manifestations/examples of economic conflicts. This model emphasizes the dichotomic nature of economic conflict (its probable negative or positive consequences), which allows for more precise treatment of economic crisis – which is usually considered to be a negative phenomenon. According to the offered model, crisis is not a phase of economic cycle but socio-economic process that is characterized by cyclic fluctuations. As is expected, the developed model will allow describing the practice of development of modern socio-economic systems with higher precision.

Modern society and economy are a complex dynamic system of an open type, the complexity of which is due to the variety of forms and contents of modern socio-economic relations between individuals and economic entities. Inertia, as a phenomenon, is characteristic of both objects of the material world and subjective reality (for example, inertia of thinking). With all the variety of manifestations of inertia that we encounter in the events and phenomena of social life, inertia is given considerable attention in the natural (physics, etc.) and technical (applied mechanics, etc.) sciences. At the same time, there are practically no theoretical and methodological studies of this phenomenon in the humanities and social sciences (economics, political science, sociology, etc.). In this study, the authors consider inertia as a phenomenon characteristic of any modern socio-economic system. The object of the study is the phenomenon of inertia, as an integral attribute of complex dynamic systems. The subject of the study is the phenomenon of inertia, as a event in the socio-economic life of society. We consider inertia as an indispensable attribute of the social and economic life of society, which inevitably affects the rate of decision-making (managerial, financial, investment, etc.), the final result of management, the effectiveness of the implementation of project decisions and other consequences of social and economic existence. The results of the study. They are expressed in the consideration of the substantive and conceptual aspects of the phenomenon of inertia in socio-economic systems, with the transdisciplinarity of the categorical and conceptual apparatus of various fields of knowledge. The formulations of social and economic inertia are proposed. Based on the principles of sufficient reason, it is proved that inertia is an inherent property of social and economic systems. The content aspects of the formation and reality of economic and social inertia are presented and disclosed. Special cases of inertia accounting in economic and social systems in world practice (Taylor rule, Berliner effect, etc.) are considered. The author’s definitions and interpretation of some real events are presented.Abbreviations. Socio-economic system (SES), inertial system (IS), non-inertial system (NIS), inertial mass (IM).

The paper is devoted to the solution of the scientific problem concerning the developmentof theoretical and applied principles of forming the economic policy of Ukraine in the field of energy in thecontext of European integration. The urgency of scientific research is due to the crisis state of the energysector of Ukraine, the urgent need for its reformation in the conditions of integration into the Europeanenergy market. This requires finding alternative ways to solve a particular problem, one of which is thedevelopment of Ukraine's economic policy in the field of energy in the context of European integration.Despite the significant contribution of scientists to the formation of methodological bases for analyzing theenergy market of Ukraine, conceptual, theoretical, methodological and methodological bases of formation ofcomplementary economic, energy policy of the country in the conditions of European integration on theprinciples of harmonious development remain inadequately grounded and formed. Ensuring all spheres ofthe Ukrainian economy by different types of energy and fuel is one of the most important tasks of themanagement system, economic policy of the country, a necessary condition for its successful andharmonious development. The phenomenon of innovation and innovative activity reflects the dynamics ofsociety, covers all areas life, carries a landmark for the future. The essence of this phenomenon requiresthorough research from the standpoint of philosophical, scientific, technical, economic and socio-culturalaspects. Based on the growing strong regulatory framework, there is a leading role of innovation for the stateas a whole and for individual enterprises and the obvious need to increase innovation, build innovationcapacity and implement systematic targeted planning, development, implementation and use of innovations

Purpose. Tactical innovative tools of the economic development of the enterprise in the conditions of European integration are considered in the article as short-term adaptive and relative means, intended for the practical implementation of irreversible, controlled and purposeful changes of a quantitative, qualitative and essential nature in the economic system of the enterprise, which occur under the influence of changes in the operating environment and condition the development means of production and socio-economic relations, increasing flexibility, achieving a state of optimal and efficient functioning of the enterprise and other strategic goals. For the purpose of their modeling, the article provides a conceptual formulation of the problem, defines a function that ensures their formation on alternative bases, forms compliance criteria and a set of modeling tasks: formation of modeling input data; substantiation of the criteria by which the tools of economic development of enterprises are optimized in the conditions of the course of European integration processes; ensuring the modeling of tactical innovative tools for the economic development of enterprises in the conditions of European integration by establishing the compliance of the group of tools for the economic development of enterprises with optimization criteria for the purpose of performing the function; identification of a set of tactical innovative tools for the economic development of enterprises in the conditions of European integration; making managerial decisions regarding the tactical management of the development of the enterprise in the conditions of European integration. Design/methodology/approach. Methods of analysis, synthesis, theoretical generalization, expert evaluations, coefficient analysis, method of pattern analysis. Findings. As a modeling toolkit, the article recommends the method of pattern analysis, which provides for the formation of homogeneous groups of objects as a result of cluster analysis in the following order: setting the problem; display of objects in the parallel coordinate system; direct connection of parameter values marked on the axes; analyzing the similarity of patterns; interpretation of the results, identification of tactical innovative tools for the economic development of enterprises in the conditions of European integration, which meet the criteria of optimality and restrictive criteria. Originality/value. The recommended procedure should be applied for the purpose of modeling tactical innovative tools of economic development, which will ensure their optimization in the conditions of European integration. Practical implications. The practical approbation of the method made it possible to identify 3 priority groups of tactical innovative tools of economic development of ShK Svitanok+ LLC: starting the activities of ShK Svitanok+ LLC in free economic zones, which involves its administrative support and providing employees with a social package; ensuring the participation of ShK Svitanok+ LLC in conferences, forums and round tables, promotion of the enterprise's exports, lending and expansion of analysis tools by spreading the practice of functional-cost and factor analysis in the mentioned conditions; implementation of targeting and ensuring the participation of ShK Svitanok+ LLC in grant projects.

The main aspects that underline the relevance of the research are that a key factor in the development of the economy and the competitiveness of enterprises is the need for effective management of innovations. Organizations are constantly looking for new ways to improve their products, processes and services to respond to changing market demands and the challenges of technological progress. The innovation process requires a systematic approach and effective management. The audit of the organization of innovative forms of business allows to assess the availability of the necessary resources, personnel, financial means, processes and strategies that contribute to the successful implementation and commercialization of innovations. The purpose of the research is to conduct a comprehensive study and analysis of the process of organizing innovative forms of management at enterprises with the aim of determining efficiency, identifying problematic aspects and developing recommendations for their improvement. Research methods: logical and meaningful method, methods of comparison, systematization, induction and deduction, analysis and synthesis, coefficient method. The main hypothesis of the study was the assumption about the possibility of conducting an audit of the organization of production forms through the development of recommendations for improving the organizational and financial aspects of innovative forms of management at enterprises in order to increase their efficiency and competitiveness. Presenting main material. The article examines the formation and development of the market of business incubators in Kyrgyzstan. The types of services provided by business incubators were considered in detail, the structure of business incubators was characterized taking into account their types and types, the main industry markets in which they grow small innovative companies were described. An audit of articles on the dynamics of industry specialization of residents in business incubators and the main mechanism for placing residents in business incubators was conducted. Originality and practical significance. The audit of innovative forms of management allows identifying the strengths and weaknesses of the organization in the field of innovation. It helps to develop a strategy to increase competitiveness, identify opportunities for improvement and avoid possible threats. Risks and their management. Implementation of innovations is associated with certain risks, such as financial, technological, organizational and change risks. An audit of innovative forms of business can help identify and assess risks related to the innovation process and develop strategies for their management. Conclusions and prospects for further research. The article, which is devoted to the audit of the organization of innovative forms of management, provides useful recommendations, methods and practical tools for conducting an audit of innovative activities at enterprises. This will contribute to the further development of scientific research in this area and increase the level of professionalism in the audit field

The intensifying technological confrontation between the United States and China has compelled Japan to implement policies and measures to safeguard supply chain networks and sensitive technologies. This article analyzes the development of Japan's economic security strategy with a focus on domestic policymaking, aiming to identify its key characteristics and the domestic factors that have shaped them. The findings confirm that Japan's economic security policies have a strong industrial orientation but weak defense and military concerns. The article further explores the reasons behind this characteristic, arguing that Japan's anti‐militarist and pacifist security identity has created a framework in which defense and military elements are not explicitly articulated in public policies or business activities. At the same time, ruling party politicians and economic ministry bureaucrats have prioritized industrial aspects in these policies. Related Articles Catalinac, Amy L. 2007. “Identity Theory and Foreign Policy: Explaining Japan's Responses to the 1991 Gulf War and the 2003 U.S. War in Iraq.” Politics and Policy 35(1): 58–100. https://doi.org/10.1111/j.1747‐1346.2007.00049.x . Somych, Mykola, Tetiana Opaliuk, Iryna Potapiuk, Elena Ovcharuk, Alina Oliinyk. 2022. “Economic Security of Ukraine: Management Aspect Through the Prism of Socio‐Economic Development in the Context of International Ratings.” Politics and Policy 50(4): 810–833. https://doi.org/10.1111/polp.12481 . Kilinç‐Pala, and Pinar Buket. 2021. “Approaches in Energy Exclusive Security: Theories of Energy Security and the Dominance of Realism.” Politics and Policy 49(3): 771–94. https://doi.org/10.1111/polp.12411 .

Introduction. One of the integral components of human economic life is economic accounting – a system of creating information about economic activity, which proves the history and genesis of the accounting science development. The study of theoretical and methodological approaches to the functioning of accounting in the past and the assessment of current practices through the prism of the transformation of the social system will predict the development of accounting science and practice in the future.Goal. To identify the impact of economic and social transformations of mankind on the development of accounting as a science and practice. To analyse the historical transformations of the reflection of production and accounting processes in society, to define the concept of «accounting» not only as a phenomenon, but also to understand its deep essence, to identify trends in the development of accounting activities.Research methods.The main research methods were general scientific empirical, logical and historical methods of cognition of socio-economic processes, historical and monographic analysis, logical method, methods of comparison and extrapolation, as well as methods of grouping, generalization and classification, systemic and structural approaches. Collectively, the research methods used allowed to draw reliable conclusions and recommendations. Results. The dependence of the development of accounting practice and methodology on social formations, economic transformations and user needs is proved. There are three stages of change in accounting theory, which are characterized by «accounting revolutions» by analogy with the industrial and scientific revolutions. The genesis of the development of post-industrial society allowed us to conclude that in the middle of the twentieth century. the basic methodological principles of the new formation system are formed, different from the traditional industrialism, which are accompanied by a qualitative change in the place of theoretical knowledge and information in society and economic life. Based on the analysis of trends in the development of accounting knowledge, a forecast of its development in post-industrial society is made.Perspectives. We see the prospects for the development of accounting science and methodology in its reorientation to the internal needs of enterprise management, which requires a creative and innovative approach to creating information resources, obtaining management information and forecasting.

The conceptual and categorical apparatus of the food complex is investigated in the article. The content of the categories "food complex" and "agro-food complex" is revealed, the connection between the mentioned categories is established. Scientific results of the study of the conceptual and categorical apparatus of the food complex and the formulation of conclusions were obtained using monographic and abstract-logical methods, as well as methods of comparison, analogy, analysis, synthesis and generalization. It is established that the food complex is not part of the agro-industrial complex, the tasks of their functioning, although similar in content, are different. For food complex, the main priority is to satisfy the food needs of the population. Note that most scientists characterize the food complex, by analogy with the agro-industrial complex, as a set of enterprises, organizations and industries of various industries and organizational and legal forms of management, interconnected and interdependent in the overall technological process of production, procurement, processing and sale of food; others define the food complex as a set of food subcomplexes: grain, sugar beet, oil and fat, fruit and vegetables, meat, dairy, fish, etc. According to the results of generalization of the study, it is determined that the food complex is a system of interaction of spare parts, enterprises and individual industries, characterized by industrial and economic ties, whose main tasks are balancing, economically and physically accessible, ensuring satisfaction in accordance with nutrition. Determining the essence of satisfaction with the complex is key to further analysis of its state, trends and development strategies. The next stage of the study is to determine the mechanism of functioning of the food complex, its structure, as well as models of interaction of its subsystems.

The global trend of sustainable development of the state economies is associated with a systematic approach that provides for comprehensive and interconnected effective business development, environmental protection, and social decisions. The concept of “sustainable development” was first conceived in 1983 by the World Commission for South Africa, was further developed in 1983 by the UN World Commission. In 1987 this concept was reflected by UN World Commission in the report “Our Common Future” to the World Commission. Despite such a long period of existence of the concept of sustainable development, many issues related to the implementation of this concept remain unresolved. One of the most important issues in assessing the sustainable development of socio-economic systems is the choice of criteria. In general, sustainable development of the economy is primarily associated with a person. Thus, the study considers a methodological approach to calculating a consolidated composite index for assessing the sustainability of the development of a national socio-economic system. The purpose of the study was to investigate the main strategies of social and economic development, key challenges and directions of such development, both at the state and private business level. The strategy of an open economy with the active participation of the state is considered on the example of supporting five fundamental sectors of the economy: energy, transport, water supply, sanitation, and forestry. The influence of globalisation on the sustainable development of socio-economic systems through regionalisation is shown – the peculiar political and economic mechanisms of structural transformation aimed at increasing the efficiency of the economies of the countries participating in the integration association.

Topicality. Modern economic science pays much attention to the issue of social development. However, development is not necessarily accompanied by economic growth - on the contrary, it can create imbalances, disproportions, and conflicts. This is partly caused by poor understanding of the nature and patterns of development. Gaps in research of the logical and epistemological fundamentals of the development concept lead to the formation of erroneous methodological approaches and decision-making based on them that do not meet the requirements of the modern complex, dynamic, non-linear world. Aim and tasks. To investigate the universality of development theories and the possibility of their application to the study of complex economic systems; to analyze the advantages and disadvantages of metaphysical, dialectical and synergetic concepts of development; to review empirical cases of organization, self-organization and development of economic structures. Materials and methods. General scientific methods of research, in particular, logical-historical, systemic-structural, empirical, comparative, theoretical generalization and synthetic evaluations, are used. The theoretical basis of the study is the classical works of famous philosophers and methodologists, such as N. Condorcet, G. Hegel, F. Engels, K. Popper, H. Haken, I. Prigogine. Research results. In the article the main philosophical concepts of development are analyzed and the possibilities of their application to the study of economic systems are investigated. The article reviews the origins of ideas concerning development in the philosophy of ancient thinkers - Hesiod, Heraclitus, Aristotle; ideas of New Age progress theory representatives - A. Turgot, G. Vico, N. Condorcet, T. Hobbes, W. Godwin. The contradictory, progressive and regressive nature of development is revealed in terms of G. Hegel's dialectic. A critical analysis of the basic ideas of materialist dialectic is carried out. The framework for applying the dialectical principle to the study of economic development is defined. A comparative study of the dialectical and synergetic theories of development is conducted. The methodological potential of synergetics and complex systems theory for the study of innovative economic development is analyzed. With the help of empirical cases, it is demonstrated how the basic ideas of dialectics and synergetics are applied in the process of development of macro- and microeconomic systems. Conclusion. The article demonstrates the link between philosophical concepts of development and modern theories of self-organization and complex systems. Application of dialectical principle in economic science has its limitations. Hegel's dialectic is an alternative technique that explains the variability of the world, its constant motion and development, but not as a new logical method. If we reject the dialectic's claims to universality, then it can be used as a descriptive theory that explains certain typical developmental processes. In terms of synergetics, it is possible to explain the development of complex open systems in dynamics, such as economic systems. The categories of order, chaos, self-organization, order parameters, bifurcation, and phase transitions can be used as tools for analyzing economic processes. However, it is important to understand that there is no universal, absolute method of studying social reality in its development, so integration and methodological diversity based on a constant increase in knowledge are crucial.