Journal content No1 (january) 2022 y.

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

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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.

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

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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.

Theoretical and practical substantiation of the recipe composition of the emulsion type sauce using kelp powder

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, and . Theoretical and practical substantiation of the recipe composition of the emulsion type sauce using kelp powder//Science online: International Scientific e-zine - 2022. - №1. - https://nauka-online.com/en/publications/technical-sciences/2022/1/09-8/

Annotation: The qualification work considers the use of innovative products in the form of emulsion bases for the development of additional ingredients for dishes, the manufacture of semi-finished products by adding dried raw materials. The use of this semi-finished product improves organoleptic properties, improves absorption by the body, enriches the product with nutrients like vitamins, ensures the stability of the emulsion and extends the shelf life. The resulting model system is a mixture of food emulsion and can expand the range of culinary products.

Theoretical and practical rationale of the recipe composition of the confectionery mass prepared from dried vegetable raw and GFS

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, and . Theoretical and practical rationale of the recipe composition of the confectionery mass prepared from dried vegetable raw and GFS//Science online: International Scientific e-zine - 2022. - №1. - https://nauka-online.com/en/publications/technical-sciences/2022/1/08-8/

Annotation: The article substantiates the use of dried vegetable raw materials and GFS composition of confectionery masses as a basic for preparation products for mass, sport and dietary purposes.

Загальна характеристика кримінального правопорушення, передбаченого статтею 258 Кримінального кодексу України

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. Загальна характеристика кримінального правопорушення, передбаченого статтею 258 Кримінального кодексу України//Science online: International Scientific e-zine - 2022. - №1. - https://nauka-online.com/en/publications/jurisprudence/2022/1/06-7/

Annotation: (Українська) В статті розглянуті кваліфікуючі ознаки терористичного акту та спеціальних умов звільнення для вищевказаного злочину.

Розвиток сучасних цифрових активів відповідно до викликів та вимог сучасного світу

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. Розвиток сучасних цифрових активів відповідно до викликів та вимог сучасного світу//Science online: International Scientific e-zine - 2022. - №1. - https://nauka-online.com/en/publications/jurisprudence/2022/1/05-7/

Annotation: (Українська) Розвиток сучасних телекомунікаційних систем спричинив створення якісно нових об'єктів цивільного обороту - цифрових активів, існування яких стало можливим у кіберфізичному просторі виключно завдяки мережі «Інтернет». Потреби сучасного цивільного обороту диктують як необхідність встановлення правового режиму цифрових активів як об'єктів цивільних прав, а також вироблення понятійного апарату з урахуванням різноманіття нових видів цифрових даних. Виділення цифрових активів стало об'єктивною потребою учасників громадських відносин, бажаючих безпосередньо здійснювати угоди з контрагентами, крім посередників від імені банків, платіжних систем та інших операторів угод.

Criminal responsibility as a modern problem of criminal law of Ukraine

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. Criminal responsibility as a modern problem of criminal law of Ukraine//Science online: International Scientific e-zine - 2022. - №1. - https://nauka-online.com/en/publications/jurisprudence/2022/1/04-6/

Annotation: The state performs the most important function - to counteract criminal offenses and punish those who committed it, in order to create and guarantee security and peace to its citizens. The most common form of criminal response to the commission of criminal offenses is criminal liability, which is the main means of combating crime. It is a fundamental element of criminal law. The current legislation does not contain a definition of criminal liability, but some scholars in their work, claim that it is the legal obligation of the perpetrators to be subjected to criminal law for the crime. Others believe that criminal liability is the forced state conviction of a person who has committed a crime by establishing certain restrictions of a personal, property nature, which are provided by the Criminal Code of Ukraine. Since Ukraine's independence, criminal law has marked many changes on the path to perfection. Despite this, there are still current problems in the rules of criminal law. Among the modern problematic aspects of criminal law, a special place is occupied by the issue of criminal liability. This article analyzes the problematic aspects of criminal liability, which together create one of the current problems of criminal law in general. During the work, a number of works of scientists who considered this issue were researched and analyzed. The relevance of this topic lies in the analysis of conflicts and gaps in criminal law in the field of criminal liability. In addition, there is a need to address and propose ways to improve national criminal law, which will overcome the problems in this matter. Taken together, such research guarantees the achievement of social justice by sentencing the offender, correcting him in the future, and preventing future crimes by that offender as well as others.

Роль презумпції невинуватості та забезпечення доведеності вини у процесі доказування

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. Роль презумпції невинуватості та забезпечення доведеності вини у процесі доказування//Science online: International Scientific e-zine - 2022. - №1. - https://nauka-online.com/en/publications/jurisprudence/2022/1/03-6/

Annotation: (Українська) Статтю присвячено дослідженню презумпції невинуватості та забезпеченню доведеності вини у процесі доказування, проаналізовано їх роль та місце в системі принципів кримінального процесу.

Ефективність технології блокчейн в управлінні ресурсозабезпеченням підприємства

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and . Ефективність технології блокчейн в управлінні ресурсозабезпеченням підприємства//Science online: International Scientific e-zine - 2022. - №1. - https://nauka-online.com/en/publications/economy/2022/1/02-6/

Annotation: (Українська) Описано можливості використання технології блокчейн у системі ресурсозабезпечення та ланцюгах поставок. Приведена схема забезпечення проведення даної технології на базі підприємства молочної промисловості.

Оптимізація фінансової діяльності інтернет-провайдера шляхом імітаційного моделювання

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. Оптимізація фінансової діяльності інтернет-провайдера шляхом імітаційного моделювання//Science online: International Scientific e-zine - 2022. - №1. - https://nauka-online.com/en/publications/information-technology/2022/1/01-7/

Annotation: (Українська) У статті освітлені результати дослідження, сформульовані висновки щодо методології проектування імітаційної моделі в процесі виконання роботи. Одержані результати можуть бути використані в подальших нових оптимізаційних експериментах з моделлю.

Аналіз реалізації податкової політики в Україні

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, and . Аналіз реалізації податкової політики в Україні//Science online: International Scientific e-zine - 2022. - №1. - https://nauka-online.com/en/publications/economy/2022/1/01-6/

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