A Digital Controller as a Subject of Public Financial Control

The presented monograph examines the economy of modern China. Of particular interest are the issues of e-commerce. The current stage of global economic development is characterized by the widespread introduction of new digital technologies and a gradual transition to a digital economy model. In this regard, a new form of international trade has appeared — e-commerce. The new trading system seems to be the future of an effective digital economic system, as it implies the reform of strategies, models, operations, products, marketing, supported by the introduction of digital technologies, and a complete change in the management structure in the political, economic and social spheres. The historical and current processes of forming a new agenda for the transformation of the world economy in the context of energy transition are analyzed, as well as a number of modern works on this topic are analyzed and evaluated accordingly. The current state and prospects of tourism development in the People’s Republic of China are considered. Prerequisites for the positive dynamics of the tourism market in the world are such a set of factors as the growth of the solvency of the population and the consistent development of tourist infrastructure, the formation of the identity of the state in the international arena to improve the reputation of the country, the increase in the penetration of remote banking services, the Internet, online services, etc. For students, postgraduates, teachers of economic and historical disciplines, entrepreneurs, employees of state financial institutions, anyone interested in the economy of modern China

The introduction of digital technologies into the sphere of human rights and freedoms is ambiguous, leading to a blurring of established ideas about constitutional human rights and freedoms. In general, all groups of constitutional human rights and freedoms have been digitalized. The use of digital technologies and artificial intelligence has contributed to the creation of new forms of implementation of constitutional rights and freedoms. However, digitalization has also created new threats that can only be neutralized by creating new legal mechanisms. Practice has shown that law as a universal social regulator is applicable to regulating public relations in the digital environment. Spontaneous instruments of self-regulation are not based on basic constitutional principles, including the recognition of human rights and freedoms as the highest value, therefore, they cannot serve as the main source of regulation. In the context of rapidly developing technologies and changing public relations, the importance of constitutional principles, as well as human rights and freedoms, as a basic value, the foundation for building new legal relations in the digital environment and creating new digital rights is increasing. In particular, given the extent of the penetration of digital technologies into the implementation of constitutional human rights and freedoms, it is necessary first of all to legislate the guarantee of human access to the Internet as a condition for the implementation of constitutional rights and freedoms in the digital environment, as well as to supplement the provisions prohibiting discrimination of human rights and freedoms depending on the form of rights and freedoms implementation.

Digital technologies have been deeply integrated into our lives and found their application in all areas of human activity, including agriculture. Technological progress, the development of infrastructure in the IT industry, wider access to the Internet, a high level of education and growing computer literacy of the population contribute to the popularization and introduction of digital technologies in agricultural production. The review of the use of digital technologies in the agricultural sector has shown that existing software tools help plan the work of an agricultural organization, monitor the state of production, manage the farm, and sell products on virtual trading platforms. Most software products are able to store data in the cloud, and farmers can access the system via their personal account from any device with Internet access. There are also a number of programs on the market that allow farmers to plan, analyze and control the crop or livestock production. Leading manufacturers of agricultural machinery and equipment are actively integrating digital technologies into their products. It is now possible to manage a fl eet of vehicles used in the fi elds, and implement unmanned control. Use can be made of tractors equipped with automatic systems for driving along rows or laid paths, turning, and monitoring process parameters. The authors propose a set of digital control means to be used in agricultural production, based on the application of technologies of the Internet of things, cloud data storage, big data processing, and artifi cial intelligence. It is the technologies that digital agriculture will be based on, which use robotic monitoring tools to collect information and transmit it to “cloud data storage”. It is processed there and directed to the control system, which develops the optimal solution and transmits the control signal to the robotic actuators. In this regard, the development of agricultural machinery should be focused on the robotic tools designed for monitoring and performing technological operations. The most diffi cult task is to develop a control system, since it must have elements of artifi cial intelligence and replace humans in agricultural production.

Purpose. The aim of the article is substantiation of the role of digital infrastructure in the process of digital transformation of Ukraine and analysis of the possibilities of using blockchain technologies. Methodology of research. General and special methods of economic research are used in the course of scientific research, in particular: analysis and synthesis to reveal the economic essence of digital infrastructure; statistical and graphic methods ‑ in the analysis of world trends in the development of information and communication technologies, methods of induction and deduction, abstract and logical method ‑ in drawing conclusions from the results of the study. Finding. Definitions of digital economy, suggested in domestic economic literature, are considered. The author’s definition of this concept is substantiated. Areas of activity have been identified in which the introduction of digital technologies will play a decisive role in the context of digital transformation. The Concept of the development of the digital economy and society of Ukraine and the directions of digital development defined by this Concept are considered. The types of digital infrastructures and the main digital technologies that ensure their formation are given. The essence of the concept of blockchain and the scope of its possible application in Ukraine in order to protect data and ensure cybersecurity is revealed. Originality. The author's definition of digital economy is offered, in which special value is given to introduction and real use of digital technologies in various spheres of human activity. The role of digital infrastructure and main technologies that ensure its formation is substantiated. The directions of using blockchain technologies and measures that need to be implemented for further digital transformation of Ukraine are proposed. Practical value. The results of the study will contribute to the formation of the institutional basis for further development of information technologies in Ukraine, their introduction into the real sector of the economy, and in the future ‑ building an effective digital economy focused on innovation in production and services. Key words: digital economy, digital infrastructure, digital transformation, information and communication technologies, blockchain.

The introduction of digital technologies by business entities and their impact on the operational activities and financial discipline of transport companies in the fourth digital revolution are studied. Industry 4.0 is a fully automated production with real-time control. The sphere of transport in Industry 4.0 is characterized by the following processes of digitalization development: use of big data and cloud technologies; robotics development; the spread of the IoT; blockchain; crowdsourcing. Today, the next direction of digital technologies in transport is being developed, such as traffic control automation. The introduction and use of information technology to manage operational activities in transport enterprises is a control over the condition and location of vehicles, cargo or drivers on the basis of GPS-technologies and on- board computer systems. The next direction of introduction of digital technologies in transport is the use of electronic logistics. The financial discipline of transport enterprises is carried out by various digital technologies that analyze and control the activities of enterprises, namely: electronic data interchange (EDI), FMS fleet management system, electronic financial transactions, CCTV cameras, cataloged databases. The competitiveness of transport companies is now inextricably linked with the use of digital technologies in operational activities and to ensure financial discipline, it is effective to: stimulate the transition to payment information and electronic circulation of invoices between companies; creation of electronic files which will allow to keep the detailed account of all components of work of the transport enterprise; for the effective application of digital technologies for the development of "electronic skills"; use of Digital Data, Big data, blockchain, crowdsourcing and other technologies.

Currently, digitalization is comprehensive, affects all major spheres of society, new technologies are becoming more accessible to ordinary citizens. A natural development of this process is the transition to digital public control, including in the penitentiary sphere. The article analyzes the existing digital tools for the implementation of public control in various spheres, assesses the prospects of digitalization for certain forms of public control provided for by current legislation and actually used by various subjects of public control in the penitentiary sphere. As a result of studying the practice of using already implemented digital tools, a list of possible threats to ensuring fundamental human and civil rights and freedoms arising from the introduction of digital technologies into the control activities of public formations has been formulated. Special attention is paid to the study of possible barriers that hinder the speed and efficiency of the introduction of new information technologies. In order to ensure effective digitalization of public control over the activities of bodies and institutions of the penitentiary system, a system of principles or the development of digital public control in the penitentiary sphere has been developed.

Subject/topic. The article discusses the possibilities and prospects of ensuring the dynamic stability of the economic development of industrial enterprises through the use of end-to-end technologies of the digital economy. The purpose and objectives of the study is to consider the potential and state of the use of digital technologies in the context of ensuring the dynamic sustainability of the development of industrial enterprises and to identify promising areas for improvement. Methodology. The study used: the general scientific dialectical method of knowledge, as well as some special research methods: comparative, survey method, statistical, generalization method and others. Results. An approach to understanding dynamic stability as a key characteristic of economic development has been substantiated. The importance of end-to-end digital technologies as a source of dynamism and sustainability of the development process of industrial enterprises is noted. Insufficient effectiveness of digitalization of Russian industrial enterprises is stated, factors that inhibit and stimulate industrial digitalization are highlighted. Some promising areas of digital assistance to ensure the economic development of Russian industrial enterprises are presented. Conclusions/Relevance. It has been confirmed that complex digital technologies of the so-called "end-to-end" nature can be fairly considered as the most modern toolkit for ensuring the dynamic sustainability of the development of economic entities in industry. Their use is truly synergistic in nature, since it pushes high-tech development of related industries, provides a deeper penetration of digitalization into the public sector, and also contributes to an integral increase in the global competitiveness of domestic industry, thereby making an invaluable contribution to achieving the desired parameters of national economic security. The promising directions of digitalization as a tool for ensuring the dynamic stability of the economic development of Russian industrial enterprises are given, such as the introduction of wireless communication technologies and the industrial Internet along the entire territorial chain of added value creation; activation of the use of robotics and sensorics components through the support of digital control and monitoring tools; orientation of the consumer product portfolio to the "Internet of Things"; further digitalization of general administrative and management processes (upstream-level of management of industrial enterprises) based on the introduction of tools and technologies for integrated digital planning and digital controlling.

The article analyzes and summarizes the legal mechanisms for protecting the rights of citizens and their property rights in the sphere of notaries in the Russian Federation, which arose in connection with the introduction of new digital technologies intoits sphere, the creation of digital data storage and systematization centres, electronic exchange with structural divisions of various state bodies, and considers new types of notarial actions related directly to the electronic notary, such as certificateof the electronic and paper documents equivalence, it also addresses the problem of protecting personal data of individuals and legal entities when they apply for notarial actions, taking into account the use of digital technologies in the notary office

The article is devoted to the study of the financial mechanism of the enterprise, theoretical approaches to its formation and structuring, with an emphasis on the areas of application of digital tools in decision-making processes and implementation of financial management functions at the enterprise. The main focus is on revealing the influence of digital technologies on the financial mechanism of the enterprise, as well as on the potential of these technologies from the standpoint of increasing the effectiveness, flexibility and efficiency of the management of the enterprise's financial resources. Goal. The purpose of the article is to study the theoretical aspects of the financial mechanism of the enterprise in the conditions of digital business transformations. Method (methodology). The study is based on the analysis of the use of digital technologies in the management of the company's financial resources, the assessment of their impact on the financial mechanism of the company. The methods of analysis, synthesis, systematization, and generalization are used to determine the advantages, risks, and threats of introducing digital technologies into the financial mechanism of the enterprise. The results. The results of the study indicate that in today's dynamic market environment, the financial mechanism of the enterprise must be flexible enough, able to quickly adapt to new unpredictable realities of functioning. This can be achieved through the introduction and active use of digital technologies in the process of collecting and processing information, making management decisions and controlling the formation and use of the company's financial resources. Due to the use of such digital technologies as data analytics, cloud services and online platforms, chatbots, machine learning, integral digital analytical systems, artificial intelligence, it is possible to ensure the increase in the effectiveness of the financial mechanism of the enterprise. Despite the significant positive effects of the digitization of management processes and decision-making procedures in the field of enterprise finance, such changes carry risks and threats to the economic activity of the enterprise, and the actual effectiveness of digital transformations may not fully meet expectations.

The article examines the influence of entropy on the digital transformation of the enterprise's business processes, which is an important topic in today's conditions of globalization and rapid technological development. The introduction of new digital technologies leads to an increase in uncertainty and chaos in organizational structures, which complicates the management of business processes. The authors noted that digitalization completely changes the way tasks are performed and the structure of processes at the enterprise, which in turn can lead to a change in the roles and responsibilities of employees. It is justified that any changes in the enterprise automatically create uncertainty and form the basis for resistance to changes. It has been proven that when an enterprise implements new technologies, such as: automation, artificial intelligence, or the Internet of Things (IoT), it faces the need to integrate relevant technologies into the already existing business processes of the enterprise, which can become de stimulators of the development of economic entities. The main focus is on the analysis of factors that contribute to the increase of entropy, such as the increase in the volume of information, inefficient data flows and the growth of cyber threats. The article also considers possible ways to reduce entropy, including reengineering business processes and using modern data management technologies. The authors emphasize the need for further research for a deeper understanding of the specific risks and opportunities associated with digital transformation, which will contribute to the successful development of enterprises in turbulent market conditions. Special attention is paid to the importance of entropy management to ensure the stability and competitiveness of enterprises. The authors emphasize the need for further research for a deeper understanding of the specific risks and opportunities associated with digital transformation, which will contribute to the successful development of enterprises in turbulent market conditions. The increase in entropy in the process of digitization is a natural consequence of the complexity and uncertainty associated with the introduction of new technologies and processes, so in order to successfully manage these challenges, enterprises must actively work on reducing the level of entropy through standardization, integration and clear communication of changes in the organizational structure.

The author continues the study of the impact of the coronavirus crisis on the economic and political space of Germany. The second article outlines the features of the double transition ‒ energy and digital ‒ to a climate-neutral economy. Germany is carrying it out within the framework of the European Green Deal, the adoption of which almost coincided with the outbreak of the COVID-19 pandemic. The coronavirus crisis has become a catalyst for the transformation processes in the field of energy and digitalization, many of which Berlin began to implement long before the onset of its consequences. Lockdowns have led to a reduction in industry's primary energy and electricity consumption, motivated businesses to relocate employees to home-based work, and accelerate the introduction of new digital technologies. The coronavirus crisis has become a challenge for government departments, healthcare institutions, secondary and higher education, which management and employees were not ready for a quick use of distance technologies. The author analyzes the structural policy of the coalition government, the contribution of German-French initiatives and projects to the implementation of the double transition in the field of energy, cloud technologies and artificial intelligence, assesses the role of a new Climate Protection Law

Система образования стремительно развивается путем внедрения в нее новых цифровых технологий. В статье рассмотрены понятие искусственного интеллекта, основные направления его развития в образовании. Приведены статистические данные о развитии технологии искусственного интеллекта в России и в мире, а также его использовании в системе образования. Рассмотрены преимущества и недостатки использования искусственного интеллекта в обучении, имеющиеся проблемы и пути их решения. The education system is rapidly developing through the introduction of new digital technologies into it. The article discusses the concept of artificial intelligence, the main directions of its development from the field of education. Statistical data on the development of artificial intelligence in Russia and in the world, as well as its use in the education system, are presented. The advantages and disadvantages of using artificial intelligence in learning, problems arising in this process and ways to solve them are considered.

Развитие цифровой трансформации системы государственного управления влияет на все сферы деятельности и виды общественных отношений. Не является исключением и уголовно-процессуальная деятельность, в частности, связанная с организацией взаимодействия правоохранительных органов при расследовании преступлений. В работе исследуются проблемы применения цифровых технологий на досудебном производстве. Автор исходит из понимания цифровизации в широком смысле, как социально-экономической трансформации, инициированной массовым внедрением и усвоением цифровых технологий, то есть технологий создания, обработки, обмена и передачи информации. Применительно к трансформации права в условиях развития цифровизации определяет последнюю как процесс, направленный на преобразование той или иной сферы жизнедеятельности посредством внедрения в нее цифровых технологий и инновационных технологических решений. Методологическую основу данного исследования составляет совокупность методов научного познания, среди которых ведущее место занимает диалектический метод. В статье использованы общефилософские, общенаучные и специально-юридические методы исследования. Сделан вывод о необходимости разработки и принятия Правительством Российской Федерации единой концепции цифровой трансформации правоохранительных органов, в том числе тех, чья деятельность связана с выявлением и расследованием преступлений. Наличие такого документа позволит определить не только основные направления и единые стандарты цифровой трансформации для всех субъектов правоохранительной деятельности, но и обеспечить выделение бюджетных ассигнований. The development of digital transformation of public administration system affects all spheres of activity and types of social relations. Criminal procedural activity, in particular, related to the interaction of law enforcement agencies in the investigation of offences, is no exception. The paper explores the problems of application of digital technologies in pre-trial proceedings. The author proceeds from the understanding of digitalization in a broad sense, as a socio-economic transformation initiated by the mass introduction and assimilation of digital technologies, i.e. technologies of creation, processing, exchange and transmission of information. In relation to the transformation of law in the context of the development of digitalization, the author defines digitalization as a process aimed at transforming a particular sphere of life through the introduction of digital technologies and innovative technological solutions. The methodological basis of this study consists of a set of methods of scientific cognition, among which the leading place is occupied by the dialectical method. The article uses general philosophical, general scientific and special-legal methods of research. It is concluded that it is necessary for the Government of the Russian Federation to develop and adopt a unified concept of digital transformation of law enforcement agencies, including those whose activities are related to the detection and investigation of crime. The existence of such a document will make it possible to define not only the main directions and common standards of digital transformation for all subjects of law enforcement activity, but also to ensure the allocation of budgetary appropriations.

Digital technologies foster intensification of transformation processes on insurance market. Insurance market development depends on efficient introduction of digital insurance technologies, which give an opportunity to compete with global innovation technologies providing information security on global space. The article studies acute issues of insurance market development in conditions of digital technologies. On the basis of digital insurance analysis the article shows importance of further introduction of digital technologies into insurance industry in order to raise quality of insured’ protection and to develop insurance business in digital economy. The authors came to the conclusion that digital insurance is a result of the stable and effective development of finance market. Factors influencing insurance market development were identified, the impact of COVID-19 epidemic on insurance industry was demonstrated and acute types of insurance in these conditions were studied. The role of finance theory and insurance education in insurance market transformation was described as well as the necessity of system upgrading of education technologies.

Actuality of the research. The authors present their own experience of implementing digital technologies during the teaching of professional training disciplines. The article substantiates the relevance of the implementation of digital technologies during the teaching of professional training disciplines for students of higher education in the specialty "Therapy and rehabilitation", namely: "Ergotherapy in psychiatry", "Massage", "Physical therapy and occupational therapy for injuries and diseases of the nervous system" , "Bioethics and deontology", "Physical therapy in gerontology and geriatrics" in conditions of mixed education. The aim of the study is to demonstrate one's own pedagogical experience regarding the effectiveness of the implementation of digital technologies during the teaching of professional training disciplines in the specialty "Physical therapy, occupational therapy / Therapy and rehabilitation". Research methodology. The educational process in a mixed format included classes in offline and online form using digital technologies of the Blogger educational blog, Mindomo mental maps, interactive exercises of the LearningApps service, and Google Form. 116 higher education graduates and 9 teachers providing teaching of professional training disciplines were involved in the survey process. Results. The obtained results prove the effectiveness of using the developed technology with the use of digital resources in the study of special training disciplines. Conclusions. The introduction of digital technologies is one of the progressive ways of modernizing higher education in modern conditions. A rational combination of classroom and remote classes with the use of digital technologies has a positive effect among students and allows for better learning of the material