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Purpose: The purpose of the paper is to assess the innovative activity of enterprises in Poland with a particular focus on the sources of funding of projects implemented by industrial and service enterprises, as well as to examine the relationship between the respective forms of funding and the level of innovative activity of small, medium and large business units. Design/methodology/approach: The first part of the article includes a critical analysis of the literature on the financial determinants of the innovative activity of business units. The empirical analysis was based on statistics published by the Central Statistical Office of Poland (CSO), which were used to assess the level and structure and dynamic of the respective sources of funding for innovative activities of enterprises in Poland in 2013-2022. The Pearson correlation coefficient was used for examining the relationship between the scale of innovative activity of enterprises and the sources of their funding. Findings: The primary source of funding for the innovative activities of enterprises in Poland was their own funds, the level of which had the greatest impact on undertaking activity in this area. In SMEs, especially small enterprises, funds obtained from abroad were also important, and the shortage of own financial resources necessary to cover expenses later reimbursed by EU grants was supplemented by bank loans, access to which made it possible to increase the scale of ongoing projects. Large companies with financial credibility and assets to secure loan repayment, made their innovation activity highly dependent on the ability to raise capital from financial institutions, and in addition they were willing to use alternative forms of funding. Originality/value: The analysis includes not only the scale and sources of funding of innovative activity of enterprises in Poland, but also the relationship between the level of expenditure on innovations and the use of various forms of funding. [ABSTRACT FROM AUTHOR]

In the conditions of a high level of development of information systems based on technologies of distributed data processing, the use of artificial intelligence, Big Data and intelligent data analysis, the process of creating management reporting is a complex analytical toolkit that allows accountants to create reports with the necessary indicators in various formats, according with different time parameters and different level of detail based on the generalization and analysis of data from multiple internal and external sources. The article aims to improve the theoretical and methodological aspects of the formation of management reporting on the innovative capital of the enterprise. The author formulated and substantiated the procedure for the formation of management reporting on the innovative capital of the enterprise, which consists of three main directions: 1) Improvement of the system of the enterprise's management accounting objects; 2) Application of management accounting methods to the innovative capital of the enterprise; 3) Improvement of management reporting on the enterprise's innovative capital. Approaches to understanding management reporting in modern conditions of the development of information and computer technologies are highlighted and analyzed. The study results show that management reporting on innovation capital broadly is a set of specialized internal reports and other forms of presentation, visualization, and transfer of internal information (information panels, dashboards of individual indicators) about innovative activity to persons who make management decisions. It was found that the specifics of the innovative activity of enterprises and the use of various approaches to the organization of its management systems (models and methods of decision-making by innovative management) make it impossible to develop a single standardized form of management reporting on innovative capital. The article describes the mechanisms for setting up and using the enterprise's management reports from the basic set available in the BAS ERP information system ("Management balance sheet", "Revenues and expenses", "Financial results", standard reports) to disclose relevant information about the enterprise's innovative activities for the needs and requests of innovative management. A General Report on the "Innovative Balanced Scorecard" and a dashboard for the "Return on Investment in Innovation (ROII)" indicator in the BSC Designer software product have been developed for business entities.

Innovation processes are strongly influenced by changes in economic, political, technological and other external factors. For instance, economic instability and political uncertainty can both stimulate and limit innovative activity in organisations. Transmodern innovation is a concept that involves scientific and technological advancements that may remain unutilised until favourable changes occur in technological or economic conditions. The purpose of this study is to develop a conceptual model for transmodern innovation that takes into account the dynamics of innovation, including the intensity, economic prerequisites, external changes and degree of innovation adaptation. This model will help organisations to better understand and respond to the complexities of the innovation process. The resulting model is a comprehensive tool for analysing changes in innovation activity and the external environment over different time phases, including the initial state (t0), the transition to new conditions (t1) and the final state (tx). In this model, the ‘Final stage of tx’ block represents the final stage, which allows us to draw conclusions about the success of adaptation and innovation development. This is the basis for formulating strategic conclusions and recommendations for future development.

The essence of the balanced scorecard system as a means of providing information for the innovative management of the enterprise has been considered. The functions of a balanced scorecard system in the system of innovative management have been disclosed. The role of a balanced scorecard system in the formation of information support for the management of the enterpriseʼs innovative capital has been analyzed. The factors that determine the need for the development of a balanced scorecard system in the conditions of the knowledge economy have been analyzed. Four main options for the reorganization of the balanced scorecard system for the accounting support of the management of the innovative capital of the enterprise have been identified and analyzed: 1) inclusion of innovative indicators in the existing prospects of balanced scorecard system; 2) renaming the individual balanced scorecard system perspectives; 3) highlighting a new «innovative» perspective; 4) creation of an innovative scorecard system. The advantages and disadvantages of each of the proposed options for the development of a balanced scorecard system from the standpoint of building a system of accounting support for the management of innovative capital at Ukrainian enterprises have been grounded.

The purpose of the article is to study the opportunities of innovative development of the Russian oil and gas complex amid current challenges. The subject of the article is modern features of functioning of the Russian oil and gas sector. As a methodology, it is necessary to high-light the analysis of Internet resources and articles relevant to the research topic, statistical data, their synthesis and generalisation. Among the main results of the work we will indicate structuring sanctions in terms of the direction of impact on innovation activities, identifying opportunities and prospects for innovative development of companies in the oil and gas sector in the current conditions. The results obtained can be applied as part of assessing the prospects with consideration to the modern situation and in the educational process. The directions for further research on a given topic include studying the operating features of companies of various sizes during their activities as well as identifying the most effective technological designs that can be used in the industry, including domestic ones. We have made the following main conclusions. Firstly, the impact of the sanctions is aimed largely at the technological development of oil and gas companies. Secondly, the prohibitive measures have stimulated the use and implementation of domestic innovations. Thirdly, the application of new decisions makes it possible to optimise the processes of the technological development, including those that until recently were determined to be unprofitable. Fourthly, innovations help to increase the number of organisations in the oil and gas sector by involving small-sized companies whose activities cover a minor segment that is not attractive to large corporations.

Innovative activities in education make it possible to follow the priority directions and state policy in the national economic development. This research featured the problems of preparing future teachers for innovative activities in education organizations of different levels. The author formulated the basic concepts of innovation, innovative activity, and readiness, as well as studied the experience in changing curriculum to develop the readiness for innovations in future school teachers. The theory was supported by cases of pedagogical colleges and pedagogical institutes. Readiness for innovative activity is a non-specific type of activity. First of all, it should be adopted by the teaching staff. The article describes the experience of organizing additional professional training programs for college professors to be engaged in shaping the readiness for innovative activities in future teachers. The course prepared them for adapting and updating the curriculum and methodological support for the academic disciplines of History of Pedagogy and Education, Design of Academic Programs, and Pedagogical Technologies. Another case featured an additional program for professional training for teachers seeking to improve their innovative competences. The list of research methods included a review of psychological and pedagogical articles; the method of survey revealed the readiness of teaching personnel for innovative activities; the method of observation made it possible to assess and self-assess the ability to participate in innovative activities. The research yielded new syllabuses and methodological support for developing the readiness of future teachers for innovative activities at different levels of education, as well as an additional professional training program that prepare specialists to participate in innovative activities in preschool and general education.

The purpose of scientific research is to analyse peculiarities and identify the problems of institutionalization of the innovative activity of enterprises as prerequisites for modernity and the post-war recovery of the economy of Ukraine. The results of the conducted research suggest that the innovative activity of enterprises directly depends on the quality of the state's development within the limits of innovation and on the quality of methodological, financial, economic, technical and technological support of the sphere of innovations. The article reveals the essence of the innovative activity of enterprises and the innovative development of the economy, as well as identifies their mutual influence and interconnection. It has been found that states with a high level of economic development can provide more convenient prerequisites for the implementation of innovative activities by enterprises and form effective mechanisms for their protection from the challenges and dangers of the external and internal environment. The article identifies significant problems in intensifying the innovation activity of enterprises in Ukraine in the context of war, which are associated with a high level of imperfection of modern technology transfer mechanisms, outdated material and technical base, raw material export specialisation and the advantage of a high level of technological imports. In order to outline the strategic vectors of stimulating the innovation activity of enterprises as a factor in strengthening security of their economy, the main measures to minimise the negative impact of destabilising factors are proposed, in particular, the need to increase the level of professional competence of employees of enterprises in introducing innovations and conducting innovation activities, to increase the volume of financing of the innovation sphere, to reduce the impact of military challenges and dangers, to form preferential programmes for lending innovative activities, and to attract external investors to participate in innovative projects is proved. [ABSTRACT FROM AUTHOR]

Introduction. In order to successfully implement the strategic goals of the socio-economic development of Russia it is essential to make maximum use of the potential of each subject of the Federation, including active development and effective use of its resources. Particular attention should be paid to investment and innovation opportunities, as they play the key role in the sustainable growth of the country’s economy and social sphere. To organize effective work to achieve the set goals, it is necessary to solve a complex problem of efficient combining of two main functions of regional investment and innovation policy: stimulating development and leveling differences between regions. This requires an integrated approach and the development of specialized support mechanisms. It is relevant to take into account the peculiarities and potential of each region for efficient customization of modern technologies and innovations. Goal. The study aims to develop tools for managing the innovative potential of the region based on its comprehensive assessment.Materials and methods. The works of national economists on the problems of managing innovation activities in the region served the theoretical basis of the study. Educational and scientific literature, periodical press materials, as well as legislative and regulatory documents were studied. The methods of statistical, systemic, comparative, structural and trend analysis, methods of graphical and tabular presentation of research results were used.Results and discussion. The structure of innovation potential of the region is presented, and the classification of types of the innovation potential of the region is considered.Conclusion. The analysis of the innovation environment made it possible to identify a significant human resources potential, as well as positive dynamics of the amount of internal financing on scientific research and development.

The commercialization of scientific research and development (R&D) results is a key driver for enhancing corporate revenues and profits, positively impacting economic development, and increasing global and national competitiveness. However, commercialization is a complex process influenced by various factors. This study aims to assess the mutual influence of commercialization factors of R&D in Kazakhstan and provide recommendations to strengthen positive influences and mitigate negative ones. Utilizing official data from the Bureau of National Statistics, including metrics such as enterprise innovation activity, the share of innovative products in GDP, patent numbers, R&D expenditures, industry innovation costs, and R&D personnel, a regression analysis was conducted using the time series method and the vector autoregression (VAR) approach. The analysis revealed that increased innovative activity of enterprises positively impacts the export of innovative products after three years but negatively affects the share of innovative products in GDP. Additionally, higher industry innovation costs and an increase in patent numbers lead to a rise in innovative product exports after three years. However, an increase in innovative product exports subsequently reduces patent numbers after three years. These results indicate that domestic enterprises focus primarily on expanding export-oriented products for short-term profit gains, reducing costs, and achieving immediate results, often at the expense of substantial innovation activities. The findings suggest a need for strategies to balance short-term profit motives with sustainable innovation investments to enhance long-term economic growth and competitiveness.

The subject of the study is the role of effective communications and the mechanism of meaning emergence in the collective mind of a complex commercial social and technical system. We have synthesized the provisions of traditionally studied separately spheres of knowledge such as the communication theory, collective intelligence, corporate culture management, and motivation theory in the context of digital transformation of companies. The analysis of these concepts together provides a deeper understanding of the knowledge acquisition processes necessary to improve digital transformation effectiveness. The paper formulates the effective communication management principles that contribute to tacit knowledge identification and its successful formalization. We have proposed a distinction of related terms such as data, information, knowledge, understanding, wisdom, and vision. The applied nature of the study is to deepen the understanding of the mechanism of innovative ideas emergence and to propose measures to minimize the risks of managing the communication system in organizations. The following approaches have been considered: values management, emotional intelligence development, decision-making routes and motivation mechanisms personalization, communication formats specification. The article may be useful for researchers whose interests include innovative trends in management, entrepreneurial activity development and enterprises digitalization effectiveness. The study results may be useful for managerial practitioners who develop and implement strategies for enterprises innovative development.

The purpose of the study is to form an effective tool for classifying the regions of the Russian Federation in the context of innovation activity under technological constraints.Materials and methods. The information and empirical base of the research consists of Decrees of the President of the Russian Federation, normative legal acts of the Government of the Russian Federation, and open set of statistical data provided by the Federal State Statistics Service. The study provides a multidimensional classification of Russian regions using an indicative analysis of the innovative potential of territories and their socio-economic development, clustering by the Ward method and the Euclidean distance metric, as well as analysis, comparison and illustration of the results obtained using methods of visualizing information in tabular, graphical form, including the usage of cartograms.Results. While creating a model of typologization of Russian regions, a system of indicative indexes with both qualitative and quantitative characteristics was formed. Based on them, cluster analysis identifies five clusters of regions according to the level of innovation activity and socio-economic development, which is based on the final weighted average index (Iiv) of development. The results of the study determine the effectiveness of the author’s approach to the issue of typologization of regions, and emphasize the visibility and interactivity of the tools used within the framework of the model. The use of cluster and comparative analysis using weighted average indexes makes it possible to identify non-obvious patterns between the innovative activity of the region and its level of development, as well as to emphasize intuitively expected connections. All this can form a practical basis for developing effective strategies for regional development and improving the quality of life of the population.Conclusion. The study highlights the importance of analyzing the innovative activity of regions in modern conditions of sanctions wars and restrictions on technological imports. The developed model is a comprehensive tool for analyzing the innovative potential and level of development of regions, which allows identifying key factors of innovation activity and potential growth points, and thereby helping to form the basis for the development of strategies and programs for regional development aimed at improving the standard of living of the population.

The article examines both national and international methods of economic evaluation of the activities of industrial enterprises, which represent a complex of interrelated norms and rules that determine the concepts and principles of evaluation. The economic, financial process, cost and complex approaches to evaluating the economic efficiency of the production and commercial activity of an industrial enterprise are considered in detail. Special attention is paid to the method of evaluating efficiency on the basis of the macro- and microenvironment, as well as to the method of a balanced system of indicators. For each of the methods, the main advantages and disadvantages are determined, as well as the areas of their most effective use in the economic activity of industrial enterprises are substantiated. It has been proven that the introduction of modern methods of evaluating the efficiency of enterprises contributes to the stable economic development of Ukraine, increases investment attractiveness and helps enterprises adapt to global challenges. [ABSTRACT FROM AUTHOR]

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Copyright of Pedagogical Sciences is the property of Poltava V.G. Korolenko National Pedagogical University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study evaluates the impact of the introduction of deep grain processing on the development of grain processing enterprises. The main problems of processing grain crops in the Republic of Kazakhstan have been considered. The need to assess the impact of the innovative process of enterprise development was outlined. The research was carried out in the North-Kazakhstan region; the object of the study was the grain processing industries in the NorthKazakhstan region. The results show the following: 1) total cost savings when expanding the level of gluten consumption (up to 3 % by weight of the volume of flour consumed) will save USD 18.5 billion. The savings are due to the significant improvement in the baking properties of the flour when adding 1−3 % gluten to the level of the highest quality wheat flour. At the same time, due to the manufacturability of the process and the use of the lowest quality raw materials, the unit cost of gluten in terms of protein is lower than the price of high-quality wheat necessary for baking; 2) in the processing of starch and amino acids, grain starch is the main product of world trade among all goods of the grain processing industry, and gluten ranks only second in terms of world imports. The share of issued patents in the area of starch production is also leading among the sectors of deep grain processing; 3) the implementation of the developed project for deep processing of grain in Northern Kazakhstan could significantly improve the indicators of innovative development of the country: the increase in innovative products of the manufacturing industry in the country as a whole would be 19.1 %. The growth of non-resource exports would equal 1.5 %. The annual increase in the enterprise’s revenue could be about USD 0.47 per USD 1 of investment costs compared to the base scenario for the sale of unprocessed wheat. The scope of practical application of the results extends to the grain industry. The project has a significantly wider range of manufactured products and is focused on the markets of neighboring countries, which could reduce export risks to a minimum and provide stable demand for the company’s products [ABSTRACT FROM AUTHOR]

The article defines the key aspects of ensuring and diagnosing the sustainable development of agrarian innovation-oriented enterprises by means of logistics management. Attention is focused on the importance of improving logistics management, which plays an important role in ensuring the efficient movement of agricultural products from the producer to the consumer. It was determined that effective logistics management is able to ensure the sustainable development of agrarian innovation-oriented enterprises, which, due to the specificity of their activities, are particularly risky on the market. Diagnostics of the sustainable development of agrarian innovation-oriented enterprises by means of logistics management is proposed to be carried out by the method of transport linear programming. This method was tested on the example of the activity of four innovatively oriented agricultural enterprises: SE "DG Stepne" of Poltava district, PE "name Kalashnyk" of Poltava district, LLC "Agrofirma "Zorya-Agro" of Myrhorod district and LLC "Promin-privat" of Myrhorod district. The obtained results allow any enterprise using linear programming tools to model the strategy of sustainable development of agrarian innovation-oriented enterprises by means of logistics management. [ABSTRACT FROM AUTHOR]

Purpose. The purpose of the study is to develop a methodology for identifying the institutional development of innovative activity to meet the needs of the national economy. Methodology. The following general scientific and special research methods were used in the research: monographic, logicaltheoretical, statistical, economic-mathematical, system analysis, computational-analytical, abstract-logical methods, and generalization. Findings. According to the methodology of the analysis of the operating environment, the state of institutional development of innovative activity in Ukraine is determined by the construction of the direction of effective development of the national economy in the context of the formation of GDP by capital investments and the number of people employed in the national economy. It was determined that the efficiency line indicates the trends in the formation of innovative activity in the operating environment, which corresponds to the theoretical basis of the Cobb-Douglas-Tinbergen production function for the economy of Ukraine. Originality. For the first time, the mathematical apparatus of the Cobb-Douglas-Tinbergen production function has been tested to determine the level of scientific and technological progress of Ukraine. The methodological provisions of the analysis of the institutional development of innovative activity to meet the needs of the national economy on the basis of the formation of the functioning environment according to the macroeconomic indicators of Ukraine have gained further development. Practical value. The results can be used in the design and implementation of effective strategies for innovative development, as well as the formation of a policy to promote innovation activity in the modern economy. The data obtained in the course of the study can serve as a basis for the development of recommendations and tools aimed at creating a favorable institutional environment for innovation activity, which will contribute to increasing the competitiveness of the national economy. [ABSTRACT FROM AUTHOR]

The article is devoted to the study of the innovative potential of the enterprise, in particular, the conceptual and categorical apparatus and the development of the economic-mathematical evaluation model. The work analyzes the essence and components of innovative potential, which include financial, organizational, personnel, technical and technological, and intellectual resources. It was established that the innovative potential of the enterprise is a resource that not only determines its possibilities for creating innovations, but also requires a complex approach to management to ensure long-term development. Particular attention is paid to the definition of innovation potential through the prism of its influence on the development and implementation of innovations that allow enterprises to achieve competitive advantages and ensure sustainable development in the conditions of a changing market environment. It was determined that the innovative potential of the enterprise is a set of tangible and intangible resources that ensure the ability of the organization to develop and implement new products, processes and services. It has been established that innovative potential is an important element for achieving the strategic goals of the enterprise, developing and maintaining competitive advantages in the market. It was found that the main factors affecting the innovative potential of the enterprise are the presence of highly qualified personnel, the development of intellectual capital, the ability to implement the latest technologies and established partnership relations with external business entities. The article examines the methods of evaluating innovation potential using economic and mathematical models that allow determining the effectiveness of using available resources and identifying potential opportunities for their development. It has been established that an important aspect of the management of innovation potential is the availability of sufficient funding for the implementation of innovations, as well as the creation of an innovative climate in the organization. As part of the study, a model for determining the level of innovation potential was proposed by analyzing the financial resources of the business entity for their availability to cover current costs and the formation of reserves to ensure innovative activity.

The purpose of scientific research is to analyse peculiarities and identify the problems of institutionalization of the innovative activity of enterprises as prerequisites for modernity and the post-war recovery of the economy of Ukraine. The results of the conducted research suggest that the innovative activity of enterprises directly depends on the quality of the state's development within the limits of innovation and on the quality of methodological, financial, economic, technical and technological support of the sphere of innovations. The article reveals the essence of the innovative activity of enterprises and the innovative development of the economy, as well as identifies their mutual influence and interconnection. It has been found that states with a high level of economic development can provide more convenient prerequisites for the implementation of innovative activities by enterprises and form effective mechanisms for their protection from the challenges and dangers of the external and internal environment. The article identifies significant problems in intensifying the innovation activity of enterprises in Ukraine in the context of war, which are associated with a high level of imperfection of modern technology transfer mechanisms, outdated material and technical base, raw material export specialisation and the advantage of a high level of technological imports. In order to outline the strategic vectors of stimulating the innovation activity of enterprises as a factor in strengthening security of their economy, the main measures to minimise the negative impact of destabilising factors are proposed, in particular, the need to increase the level of professional competence of employees of enterprises in introducing innovations and conducting innovation activities, to increase the volume of financing of the innovation sphere, to reduce the impact of military challenges and dangers, to form preferential programmes for lending innovative activities, and to attract external investors to participate in innovative projects is proved.

The need to improve the current model of innovative capital accounting in the conditions of the formation of the knowledge economy has been grounded. The existing approaches to the recognition of internally created intangible assets in S(S)BO 8 «Intangible assets» and in IFRS 38 «Intangible assets» have been analyzed. The criteria for recognition / non-recognition of the company’s developments as internally generated intangible assets have been analyzed according to IFRS 38. The differences between IFRS and other national and international accounting models in accounting and recognition of research and development have been disclosed. The problems of abuse by the subjects of the accounting organization during the capitalization of the company’s products have been highlighted. The existence of a mixed accounting model for intangible assets in IFRS has been grounded. Two options for the development of the current research and development accounting model, currently implemented in IFRS and NS(S)BO, were formed (improvement of the system of criteria used for the recognition of developments based on the position of progressivism; disclosure of more detailed information about the reasons for the decision in the notes to the financial statements on development capitalization).

The article considers four groups of results of intellectual activity of Russia, the USA, the European Union and China in the field of fish farming and fisheries for the period 2003–2022. The first group includes patents found according to the international patent classification for the A01K subclass. The second group is based on high–tech patents selected for the A01K subclass together with the G- physics class. The third group considers the commercialized patents of Russia, selected from the first group. The fourth group includes Russian patents from the first group and dissertations on scientific specialties 05.18.17 «Industrial fisheries», 06.04.01 «Fisheries and aquaculture». The analysis of these four groups is carried out, the features of innovative activity of organizations are identified, and the forecast of its development is made.

The object of research is the process that forms strategies and methods for effective commercialization of intellectual products at industrial enterprises. The problems of introducing intellectual property objects into the economic circulation in the field of industrial production have been analyzed. The most important of them are economic and managerial problems, which consist in the lack of necessary funding and are determined by the difficulty of assessing the market competitiveness of an intellectual product. Special attention was paid to market, technical-technological, and legal problems, the presence of which inhibits the development of the technological market and significantly affects the efficiency of intellectual and innovative activities. The presence of these problems predetermined the main goal of the study – to devise methods and strategies for the commercialization of intellectual property objects. Three basic strategies for the commercialization of intellectual products have been studied: the strategy of promoting an intellectual product, the strategy of diffusion of innovations, and the strategy of accumulating maximum income. Based on them, an integrated strategy for the commercialization of intelligent products for enterprises of the machine-building industry, which is oriented towards achieving the goals of maximizing the economic and social effect of the production of an intelligent product, was formed and substantiated. The main component of an integrated strategy is an organizational mechanism that provides investment support for innovative activities and scientific and consulting support for an intellectual product. The research results could be used to form programs of intellectual and innovative activity of industrial enterprises and would serve as a basis for further scientific research on these issues. [ABSTRACT FROM AUTHOR]

The study concept is based on the awareness of the process of training of a future physics teacher for the organization of pupils' innovative activity as an important component of modern professional education, which makes it possible to form a teacher as a competitive specialist capable of creative pedagogical work. The main study method was statistical methods: the methods of testing statistical hypotheses using Pearson, Wilcoxon-Mann-Whitney and binomial tests, the method of empirical data analysis using convolution matrices, the methods of visualizing experimental results. Four universities of Ukraine were the base for the formative pedagogical experiment: Zaporizhzhya National University, Berdyansk State Pedagogical University, Pavlo Tychyna Uman Pedagogical University, and Kherson State University. The measurement and comparison of the levels of readiness of the members of the control and experimental groups for the organization of pupils' innovative activity was carried out for separate components of readiness (motivational-value, cognitive, activity-creative ones) and as a whole. [ABSTRACT FROM AUTHOR]

In the era of the development of innovative technologies, the processes taking place in universities determine new requirements for the personality and professional competence of a teacher. A modern teacher is not just a transmitter of information and accumulated experience, but also a person who understands the essence of modern life and strives to harmoniously fit into existing realities, while focused on changing his consciousness, worldview and openness to everything new. In this connection, the problem of the teacher’s psychological readiness for innovation, as a component of his professionalism, is relevant. The purpose of the study: to study the peculiarities of readiness for innovation and identify the main barriers preventing the development of innovations among university teachers; based on the results obtained, to develop a methodology for the development of innovative activity of teachers. The study involved 156 university teachers aged 27 to 40 years with 1 to 15 years of work experience at the university. The study revealed that about a third of teachers show a low level of readiness for innovation. Only 22% of teachers have a high level of innovation activity. In the structure of readiness for innovation, they will have a motivational component, indicating a desire for success in achieving their goals. It was also found that the leading factors hindering the innovative activity of teachers are: insufficient awareness of possible innovative activities at the university; the belief that only the traditional education system is effective; lack of assistance in mastering innovations in the team, as well as fear of negative performance results. The systematization of the theoretical and empirical data obtained made it possible to develop a methodology for the development of innovative activity of university teachers, consisting of two main directions: environmental – features of the scientific and educational innovative environment; subjective – motivation, level of training and personal characteristics of teachers.

The need to expand the current method of accounting for innovative activity of the enterprise, based on the use of modern economic concepts, has been highlighted. The expediency of introducing the concept of complementary assets into the accounting system has been grounded. The historical aspects of the emergence of the concept of «complementary assets» have been analyzed. The concept of complementarity has been characterized and the features of its use in economic sciences have been determined. The need for the development of applied aspects of the accounting of complementary assets, which are used in the innovative activity of the enterprise, have been grounded. The value of accounting information of complementary assets for internal and external users have been disclosed. The main features of complementary assets and their classification according to D.J. Teece approach have been analyzed. The role of complementary assets as the main factor in shaping the technological trajectory of the enterprise has been determined. The essence and importance of complementary assets in ensuring the efficiency of the innovative activity of the enterprise and the need to provide accounting information about them to interested users have been grounded.

Addressing the challenge of ensuring a technological breakthrough in the Russian economy by generating and commercializing indigenous technologies under conditions of sanctions pressure is a pressing task that can be solved based on accelerating innovation development in industry, including the manufacturing sector that provides the means of production for all types of economic activities. An innovative infrastructure is called upon to create a motivating and favorable environment for the realization of full innovation cycles, commercialization, scaling, and diffusion of innovations, which at the present stage does not meet the demands of consumer-innovators and generates technological backwardness. The need for transformation of the innovation infrastructure has become apparent. To determine the directions of transformation, it is proposed to apply a client-oriented approach, which shifts management emphases from optimizing internal processes to optimizing solutions for consumer problems. The article utilizes elements of the quality structuring method, namely, identifying consumer requests and analyzing the compliance of innovative infrastructure elements with requirements. Based on the analysis, directions for transformation are formulated, with subsequent ranking and evaluation of effectiveness. Purpose. The objective is to identify and structure the requirements for an innovative infrastructure that ensures national technological superiority, based on a client-oriented approach in the context of transitioning to a digital economy and geopolitical instability. Methodology in article: The article employs a general scientific method of analysis and synthesis, as well as a method of descriptive literature review. To present the results of the research, a tabular method is applied. The methodological foundation of the study is the client-oriented approach. Results: The requirements of consumers to the innovative infrastructure have been identified and structured, enabling the creation and maintenance of an effective innovative environment for the growth of innovative and technological activities of industrial enterprises as a key condition for ensuring technological superiority under destructive sanction pressures. Practical implications: The obtained results are advisable to be applied in the development of innovative strategies and in justifying the choice of innovative infrastructure objects for addressing technological breakthrough challenges.

The subject of the study is public relations in the field of economic and legal regulation of innovation activity. Methodology. The methodological basis of the study is the methods of induction and deduction, the dialectical-materialist method, the method of analysis and synthesis, and the historical method, which allowed for an objective understanding of the content and essence of the issues under study. The purpose of the article is to analyse the theoretical and practical aspects of economic and legal regulation of activities of public administration entities in the innovation sphere in Ukraine and developed countries, and to propose effective ways to improve the mechanism of the relevant state policy. The results of the study show that the State economic and legal regulation of innovation activity is carried out with the aim of ensuring progressive transformations in the field of material production, increasing the competitiveness of the national product in the world market, improving the environmental situation, and strengthening the security and defence capability of the country. The economic and legal regulation of the activities of public administration entities in the innovation sphere should not restrict innovation processes (including through excessive structuring and detailing), but should set the direction of their evolution, constantly improve, dynamically monitoring changes in the situation. Conclusion. The main form of state support for the development of innovation is the economic and legal regulation of innovation activities, support for small innovative enterprises and the creation of a favourable innovation climate. The aim of state policy in this area is to move towards an innovative development path based on selected priorities. The state economic and legal regulation of innovation activity is carried out in order to ensure progressive transformations in the sphere of material production, increase the competitiveness of the national product on the world market, improve the environmental situation, strengthen the security and defence capability of the country. In order to achieve the effectiveness of innovation activities, it is necessary to adopt a new approach to solving the problems of antimonopoly policy, product quality management, safety and labour protection. This requires the adoption of new laws and regulations, which should take into account legal issues related to the development of production, resource conservation, environmental protection, etc. The regulatory framework of innovation activity should be brought in line with innovation policy, in particular, it should be closely linked to the measures provided for in the relevant state programme documents and should actively contribute to their implementation.

In recent years the technological rivalry between China and the USA has become increasingly intense as both countries compete for dominance in the following promising technological areas: in the creation of artificial intelligence systems, in the production of equipment for 5G generation communication networks, in quantum computing, in the design and manufacture of electric vehicles and in biotechnology research. As China’s economy grows and its technological capabilities expand, the USA is increasingly concerned about the consequences of China’s rapid technological growth for national security, economic competitiveness and for global dominance of the USA. In response to China’s technological rise, the USA has taken a number of steps to restrict China’s access to “sensitive” technologies and protect its own interests. The result of such actions was a complex and dynamic confrontation that has an impact on the future of the global economy and technological innovation. This article examines a retrospective of the relationship between the two most developed economies of the world; studies the factors that led to the digital confrontation; analyzes the potential impact of digital competition on the global economy and also considers the prospects for further development of China and the USA as technological giants of modernity.

The relevance of the research topic is due to the need to study the essence of human potential and the possibilities of managing it in the modern economy. In the era of high dynamism and digitalization of society, highly intelligent production, a person and their potential acquire special importance: qualifications, level of professional training, education, skills and experience become one of the factors of production. Thanks to effective management, the search for new approaches to the formation and development of human potential, the correct understanding of its essence, it becomes possible to build a new system of economic development. The purpose of the study is to analyze the essence of human potential in the modern economy and determine its role for effective use in practical activities. Based on the analysis of scientific literature using such methods as analogy, generalization, synthesis and classification, a semantic analysis of various interpretations of the term under study was carried out, which allowed identifying the features of human potential. Comparative analyses in terms of levels of formation and use, approaches to human potential management, the essence of the terms "human potential", "human capital", "human resources" made it possible to determine the role of a person in reproduction, clearly distinguish the differences between the analyzed terms and determine the specifics of human potential management. Scenarios of innovative development of the state under the influence of human potential have been developed, on the basis of which a matrix of the influence of human potential on the innovative activity of the state has been built. The results obtained can be used as the basis for a new economic model of state management due to the effective formation and development of human potential.

The aim of the article is to develop recommendations for the formation of an innovative strategy for the development of Ukraine in the context of technoglobalism. The necessity of innovative development of the economy of Ukraine is proved, which involves the production of new knowledge that can be embodied in real economic practice, based on intellectual capital and the production of innovations, which will ultimately ensure the improvement of the processes of production of the products both high-tech and competitive in foreign markets. The features of the scientific and innovative capacity of the Ukrainian economy in accordance with the indicators of the leading world rankings are highlighted. A general characterization of each of the main indices in recent years is provided and both the leaders and the place of Ukraine are determined. It is noted that Ukrainian results in terms of innovation indicators have deteriorated compared to the previous year, which is due to the full-scale war of the Russian Federation on the territory of Ukraine. It is determined that the war has caused a crisis in the development of scientific, technical and innovative activities in Ukraine, since the number of institutions and employees engaged in such activities has significantly decreased, and the amount of funding for such activities, despite their growth in value terms, remains extremely low for a country with such a large population, the number of scientific and educational institutions, as well as industrial enterprises. It is underlined that our best indicator has traditionally been the high quality of human capital, and the worst indicator is the state of institutions and infrastructure. A number of shortcomings that should be eliminated in order to effectively develop innovations in our country have been identified. The ways to improve the directions and methods of implementing the tasks set for the development of innovation activity in Ukraine, elaborated in the Strategy of the country until 2030, taking into account the difficult conditions of today, which will allow to solve these problems more effectively, are proposed. The use of the proposed measures will make it possible to create an effective mechanism for promoting innovative development to ensure the recovery of the domestic economy in the conditions of war and the post-war, and to deepen integration into the world community.

Nowadays, the role and importance of scientific developments in financing the innovative development of enterprises in Ukraine is growing more than ever because innovations are becoming the driver of all transformations. Despite the significant scientific output of Ukrainian researchers, the dominant problem that must be solved immediately is the search for effective sources of financial resources to ensure the development of innovative activities of industrial enterprises since they form the lion's share of the real GDP of the state. The article aims to assess current trends in financing innovative activities of industrial enterprises to substantiate how to ensure their innovative development in preserving competitive advantages on the market. The results of this study were obtained by analyzing and summarizing the conclusions made by Ukrainian scientists in previous studies and are the basis for substantiating the financing mechanism for the innovative development of industrial enterprises. In particular, it was established that the level of innovative development of enterprises in the real sector of the economy is influenced by general economic indicators, such as the level of innovative activity and the innovative capacity of the state. Ukraine's position in international rankings based on indices of innovation capacity was evaluated. The peculiarities of forming financial resources to ensure innovative development at the macro level were revealed. The results of the analytical assessment of the sources of financing of innovative activities of industrial enterprises show that the state's share in the financing of innovations is insignificant. Instead, the vast majority of innovations are financed by the funds of industrial enterprises, which is a negative trend in wartime. Several measures were proposed that will help increase the level of innovative activity of industrial enterprises by optimizing the funding sources for the innovation implementation process. The implementation of the measures listed in the article will be a catalyst for the innovative development of industrial enterprises. It will create a stable platform for financing innovations in Ukraine.

The article studies the way to develop an innovative model of the Russian economy by organizing venture capital investment. The purpose of the study is to analyze structural changes in the venture investment mechanism in Russia that have been occurring against the background of Russia’s special operation in Ukraine since February 24, 2022. The objectives of the study include identifying the role and significance of venture capital in the Russian economy transformations. The author used the methods of statistical, financial, dialectical and logical analysis. The system approach is fundamental, as it allowed to identify all the essential characteristics of structural changes in venture investment mechanism in the changed economic environment. The time period of the study is 2017–2022. The study analyzes the data from international organizations, analytical centers, mass media, and official sources. A review of the literature has been made and various approaches of scientific research considered. The main functions of venture capital have been highlighted and sources of its formation by directions given, and differences in the regulatory framework governing the Russian and other countries’ venture capital industry identified.

The article examines the impact of innovative activity of a business entity on the state of its competitiveness in the agro-industrial complex. The essence of the innovative activity of agricultural enterprises in the agro-industrial complex is highlighted, its features and key differences are revealed. The problems of the external environment affecting the implementation of innovative technologies at agricultural enterprises, in particular at the state level in terms of the implementation and development of an effective mechanism for stimulating the development of innovative activities, are highlighted. Particular attention was paid to the identification of «green» innovative approaches that contribute to increased productivity without harming the environment.

The meaning and theoretical aspects of the innovative development of the enterprise due to the peculiarities of the system approach in management and its formation in the agrarian sphere are defined. The innovative development management system itself is a set of interconnected elements that ensure the integrity of this system with their inherent relationships between themselves and the external environment. These relationships are aimed at achieving the goals of activities to optimize risks, costs and work results. In order to stimulate innovative development, it is proposed to join agricultural innovative digital platforms that are aimed at realizing the innovative potential of the agricultural sector by ensuring the functioning of the agricultural value chain through the commercialization of innovations and overcoming institutional barriers, as well as promoting the increase of inclusiveness of agricultural innovations through investments. A typology of the function of innovative development of modern agricultural enterprises has been formed and summarized based on the implementation of European experience, which offers stimulation and support of activities between interested parties through awareness and exchange of knowledge, the involvement of advisory, consultation and support activities, mediation through the management of conflicts between interested parties, technical support for providing advice on economic, social or technical issues, institutional support for niche innovation and fostering scaling mechanisms, building and developing capacity by providing stakeholders with increased/maintained access to resources to stimulate the innovation process.

The article is concerned with the interpretation of the essence of the innovation strategy concept given the impact of environmental factors in order to meet the interests of all parties concerned, with the author's definition of this concept suggested. The author's typology of innovation strategies, which are characterized by their advantages and disadvantages for the industrial enterprise, is provided. The main elements of different types of innovation strategies are analyzed and characterized. The relation between the classification features and essential characteristics of different types of innovation strategies is established. On the basis of a comprehensive approach to the formation of an innovative activity strategy, the mechanism of managing the innovative activity strategy has been improved with allowances made for the factors of the external and internal environment, as well as the interconnected stages of its implementation. According to the results of the research on the state of innovative activity of industrial enterprises and forecasting of its results, the necessity of using tools to increase the efficiency of the strategy of innovative activity, namely the mechanism of managing the strategy of innovative activity, which will allow to resume the innovative development of enterprises, will contribute to the improvement of financial indicators. [ABSTRACT FROM AUTHOR]

The article is aimed at researching the features of innovative development of industrial enterprises and its impact on economic security. It was established that the components of innovative development are resources and infrastructure, innovative ideas, a culture of innovation, leadership, and effective risk management. The main stages of innovative development of the enterprise are given. The description of the concept of "economic security of the enterprise" is presented. The connection between the concepts of "economic security of the enterprise" and "innovative development of the enterprise" is revealed. It has been proven that the stimulation of innovative activity in Ukraine creates a safe environment for the enterprise and ensures its sustainable development. The state of innovative activity in Ukraine and Ukraine's place in the ranking of the Global Innovation Index are analyzed. It has been proven that innovative activity is a necessary and constant process on the way to the successful functioning and development of industrial enterprises. It is argued that it is necessary to develop a culture of innovation that involves receiving feedback, facilitating learning from both successes and failures, and constantly looking for new opportunities for innovation, because regular review and improvement of the innovation process itself is also important for optimizing the ability of industrial enterprises to effectively implement innovations. It has been established that innovative activity is a key factor in ensuring the economic security of an indus)trial enterprise, as it leads to the creation of a new technology and a new product, thus stimulating the competitiveness of an industrial enterprise on the national and international market. [ABSTRACT FROM AUTHOR]

The purpose of the article is to determine the features of innovation processes in the tourism industry of Ukraine. To conduct an objective and thorough study, the following methods were used: abstract and logical; analysis and synthesis; system analysis; method of analogies; method of expert evaluations. The content of innovations and innovative activity is characterised, the main types of innovative technologies in the activities of tourism enterprises are considered. The main factors influencing the introduction of innovative technologies are highlighted, namely: the adverse impact of macroeconomic shocks, increased flow of financial risks, lack of own financial resources, low innovation activity in the service sector in Ukraine. It is determined that strategic management of innovations is important for service enterprises, which improves both entrepreneurial and professional economic management. [ABSTRACT FROM AUTHOR]

The article defines what xenoimplants are and their important place among modern methods of treatment by transplantation. It has been established that the development and functioning of the specified methodology requires the introduction of innovations and modern scientific and technical developments. In this regard, it is stated that the transplantation of xenoimplants is not regulated by legislation at the appropriate level, their legal status is not finally resolved, and what is regulated contains certain limitations. It has been proven that xenoimplants are objects of civil law and the legal regime of things can be applied to them. It was found that for the high-quality implementation of the latest technologies with the use of xenoimplants, it is necessary to attract investments. However, it has been established that the development of xenoimplants requires significant costs for research, clinical trials and production. The legal problems that an investor may face in the process of investing in such a technology as xenoimplants are analyzed. As a result of certain gaps in the legislation on transplantation, in particular, regarding the manufacture and use of xenoimplants, failure to regulate the distribution and status of animal material, failure to establish the rules for breeding animals whose materials will be used in the manufacture of xenoimplants, failure to define the medical and biological requirements that must be followed in the research activity, the lack of provisions that would regulate the conclusion of certain quality agreements that ensure compliance with standards at each stage, as well as not identifying and predicting certain risks for investors creates obstacles in the implementation of investment activities in the field of xenoimplants. It was determined that the regulation of the outlined issues by the legislation of Ukraine will solve many legal problems with attracting investments for the creation of xenoimplants and the possibility of their subsequent transplantation. [ABSTRACT FROM AUTHOR]

Purpose: is to identify regional points of economic growth and innovative development of the Rostov region on the basis of a spatial analysis of socio-economic indicators.Methods: classical research methods were used in the work, such as synthesis and analysis, dynamic method, system-structural method, comparative analysis, scoring method. The study also used specific applied methods: spatial analysis, geoinformation monitoring, rating assessment of innovation activity. The essence of the author's approach is that in order to identify the points of growth of regional development, two conditions must be fulfilled simultaneously: 1) conducting a spatial analysis of groups of indicators with an emphasis on innovative indicators, 2) applying an integrated approach to the consideration of economic, social and demographic (migration) indicators reflecting the specifics of the regional economy.Results: the points of growth of the region's economy and innovative development of regional organizations are identified. The features of achieving uniformity of the economies of single-industry towns (former mining towns) are revealed. Blocks of potential resources for the functioning of regional growth points are grouped based on the analysis of innovative indicators.Conclusions and Relevance: spatial analysis makes it possible to identify regional growth points with a core on innovative indicators. The transition of the Rostov region to the strongest group of innovators can be carried out through the identified growth points for the following types of activities: agriculture, transportation and storage, construction. As a result of the activation of growth points, there will be a positive transformation of the structure of the regional economy. The evaluation of strategic programs for the development of territories revealed the need for their timely adjustment for the purpose of socio-economic development of the region.

In post-Soviet countries, the perception of accounting as a service tool that performs a service function is still widespread. However, today accounting not only satisfies information needs but also ensures the formation, ordering and construction of organizational and social processes by forming a new social and organizational order. The purpose of the article is to assess the constitutive role of accounting in the activities of organizations and society, as well as to identify and analyze the directions of the constitutive influence of accounting on the innovative activity of the enterprise. Methods of comparison, analogy, modelling and historical analysis were used to achieve the goal. The methodological basis of the research is the position of the organizational theory. The historical features of the development of the views of scientists regarding the formation of the proactive and constitutive role of accounting in the functioning of socioeconomic institutions have been analyzed. It was determined that based on its constitutive role, accounting ensures the formation and ordering of organizational and social processes and constructs them through changing social and organizational relations. Using the example of improving the system of accounting rules in IFRS 16 “Leases”, an example of the implementation of the constitutive role of accounting in achieving social goals has been analyzed. Two main approaches to understanding the role of accounting in the functioning of socioeconomic institutions have been identified and analyzed. The possibility of improving the innovative activity of enterprises by changing the current method of accounting and reporting on the elements of the innovative capital of the enterprise (expenditure on research and development, internally created intangible assets) has been substantiated. The constitutive role of calculative practices in promoting the prospects for developing innovative activities of enterprises at the tactical and strategic levels has been disclosed. The constitutive influence of certain calculative practices on the innovative activity of the enterprise has been characterized by the determination of the effectiveness of innovative activity and individual innovative initiatives and projects.

In order to fulfill the tasks of sustainable state development, the creation of an innovative economy and the achievement of technological independence it is of particular importance to find ways to improve the efficiency of public resource management. Especially this concerns the development of measures to increase the impact of research and development, and the introduction of new technologies. As part of the implementation of this task, a statistical and economic analysis of the introduction effects of advanced production technologies at enterprises, including in the context of various forms of ownership has been carried out in the work. It is established that the best research results and development work are observed in companies with state participation, especially in state corporations. Thus, one of the most effective forms of innovation economy development in Russia is the further creation of state-owned companies in the most high-tech areas.