The influence of climate change on the activity and features of the development of micro-organisms

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. The influence of climate change on the activity and features of the development of micro-organisms//Science online: International Scientific e-zine - 2022. - №2. - https://nauka-online.com/en/publications/biology/2022/2/05-8/

Annotation: Many factors are known to influence the development of microorganisms, such as progress in plant and animal husbandry and industrialization in cities, but this article will consider climate change as a factor in the development and activity of microorganisms.

Розробка імітаційної моделі адміністрування для системи надання Інтернет послуг за допомогою Wi-Fi

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. Розробка імітаційної моделі адміністрування для системи надання Інтернет послуг за допомогою Wi-Fi//Science online: International Scientific e-zine - 2022. - №2. - https://nauka-online.com/en/publications/information-technology/2022/2/04-7/

Annotation: (Українська) В ході роботи були дослідженні особливості налаштувань мережевого обладнання для вдосконалення роботи мережі.

Механізм забезпечення конкурентоспроможності підприємства в карантинних обмеженнях

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and . Механізм забезпечення конкурентоспроможності підприємства в карантинних обмеженнях//Science online: International Scientific e-zine - 2022. - №2. - https://nauka-online.com/en/publications/economy/2022/2/03-7/

Annotation: (Українська) Описано механізм забезпечення конкурентоспроможності підприємства в карантинних обмеженнях. Приведена схема механізму забезпечення конкурентоспроможності підприємства та впливу пандемії на конкурентоспроможність.

Cost management of industrial enterprises under conditions of structural modernization

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. Cost management of industrial enterprises under conditions of structural modernization//Science online: International Scientific e-zine - 2022. - №1. - https://nauka-online.com/en/publications/economy/2022/1/14-12/

Annotation: The article provides a theoretical analysis of the costs on the enterprise, in particular, examines their structural elements, which is a prerequisite for building an effective cost management system of economic entities. Methods of formation and control over the implementation of costs are determined. The analysis of the cost structure of the industrial enterprise is carried out and the ways for their optimization are offered.

Financial leasing of title and non-title structures

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. Financial leasing of title and non-title structures//Science online: International Scientific e-zine - 2022. - №1. - https://nauka-online.com/en/publications/economy/2022/1/13-11/

Annotation: The article examines essence and features of financial leasing, defines the concept of title and non-title structures, the specifics of the use of financial leasing in construction, which is carried out at the expense of state funding, have been clarified, assesses the need and benefits of using financial leasing for title and non-title structures.

Peculiarities of taxation of small business entities in Ukraine and ways of its optimization

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. Peculiarities of taxation of small business entities in Ukraine and ways of its optimization//Science online: International Scientific e-zine - 2022. - №1. - https://nauka-online.com/en/publications/economy/2022/1/12-12/

Annotation: (Українська) У статті розглянуто особливості оподаткування діяльності суб’єктів малого підприємництва в Україні, умови використання спрощеної системи оподаткування та розроблено рекомендації щодо шляхів оптимізації оподаткування діяльності малого бізнесу в Україні.

Theoretical and organizational aspect of application of the professional judgment in the formation of the accounting policy under IFRS

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. Theoretical and organizational aspect of application of the professional judgment in the formation of the accounting policy under IFRS//Science online: International Scientific e-zine - 2022. - №1. - https://nauka-online.com/en/publications/economy/2022/1/11-13/

Annotation: The article highlights the areas of application of professional judgment of the accountant in the formation of accounting policies under International Financial Reporting Standards. According to the results of the analysis of normative and legal regulation of professional judgment, it is established that the current legislation does not set limits on the application of professional judgment in the formation of accounting policies under IFRS. To solve this problem, a model of professional judgment is proposed, which includes assessment of the competence of accounting staff, risk assessment of internal and external environment. The article pays special attention to the analysis of the variability of legislation and clarifying the essence of professional judgment in the works of domestic scientists and the legal framework.

Theoretical and practical justification of muslie recipe composition using light buckwheat grains

Author: , and

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, and . Theoretical and practical justification of muslie recipe composition using light buckwheat grains//Science online: International Scientific e-zine - 2022. - №1. - https://nauka-online.com/en/publications/technical-sciences/2022/1/10-12/

Annotation: In the qualification work the issue of improved breakfasts with the use of innovative products in the form of light buckwheat grains is considered. Use of this semi-finished product allows to improve organoleptic indicators, the improved assimilation by an organism, enrichment of nutrients with a dish.

Вплив пандемії COVID-19 на фінансову безпеку підприємств транспортної галузі України

Author: , and

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, and . Вплив пандемії COVID-19 на фінансову безпеку підприємств транспортної галузі України//Science online: International Scientific e-zine - 2022. - №2. - https://nauka-online.com/en/publications/economy/2022/2/02-7/

Annotation: (Українська) Проведено дослідження негативного впливу карантинних обмежень на динаміку основних показників пасажирообігу та вантажообігу всіма видами транспорту в контексті зниження рівня фінансової безпеки транспортного підприємства.

Theoretical and practical substantiation of regular ice-cream warehouse using caragenan and replacing cream and milk with milk protein

Author: , , and

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, , and . Theoretical and practical substantiation of regular ice-cream warehouse using caragenan and replacing cream and milk with milk protein//Science online: International Scientific e-zine - 2022. - №1. - https://nauka-online.com/en/publications/technical-sciences/2022/1/09-9/

Annotation: In the qualifying work, the issues of an improved cold sweet dish using innovative products in the form of thickeners, the creation of a semi-finished product with the addition of carrageenan are considered. The use of this semi-finished product allows to improve the organoleptic characteristics, improved absorption by the body, enrichment of the product with nutrients such as vitamins, ensures the stability of the foams and increases the shelf life. A possible system has been formed, which is a mixture of food emulsion, foam-emulsion type hydrocolloids, which allows expanding the range of culinary products.

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