Search

The objective of this article is to establish the theoretical and methodological foundations and develop the applied tools for environmental insurance. The research employs a range of methodologies, including dialectical cognition, system and structural analysis, synthesis, integrated approaches, regulatory support, and others. Problem statement. The objective of this study is to elucidate the role of environmental insurance in enhancing environmental safety in the event of accidental environmental pollution. In the case of global disasters, it is challenging to discern whether they have a purely natural or anthropogenic origin. The majority of contemporary disasters are a combination of natural and anthropogenic causes, with the resulting damage being significant and difficult to quantify. In light of these considerations, it becomes evident that environmental insurance assumes a pivotal role in periods of economic turbulence. Methodology. The research is based on the generalisation of the conceptual framework of environmental insurance, the justification of the causes and consequences of the need for environmental risk insurance, and the development of industrial and agricultural production. A regression analysis was conducted on 30 agricultural enterprises, with the parameters of the regression equation determined using a matrix of initial data for correlation and regression analysis of profitability. The results of the study show that accidental environmental pollution due to accidental circumstances causes significant damage. To reduce environmental risks, it is proposed to create a system of environmental insurance, the main prerequisite of which is the principle of cross-border functioning. Results. It has been demonstrated that environmental risk insurance represents a valuable instrument for guaranteeing environmental security. It is evident that in the event of unforeseen circumstances, the potential for significant accidental environmental pollution necessitates the implementation of environmental insurance to ensure the attainment of environmental safety standards for all participants. Practical implication. The findings of the study, including its recommendations, are of practical interest and may be recommended for implementation in the practice of insuring agricultural enterprises against environmental risks. Value / Оriginality. The fundamental premise of environmental insurance for agricultural enterprises is to enhance the existing framework and substantiate the operational mechanism for environmental insurance coverage of their land resources. The potential applications of environmental risk insurance in the context of industrial and agricultural production are explored. In order to assess environmental risks, it is proposed that the most serious threats should first be identified and ranked, and then the environmental risk should be assessed, taking into account factors such as economic damage and mortality. It is demonstrated that in order to effectively evaluate the feasibility of a regional environmental insurance system, it is essential to develop an organisational and economic framework for implementing such a system in the region.

The purpose of the article is to study the problems of implementing the credit mechanism in the agrarian sector, the rationale for the need to increase the amount of lending to the agro-industrial complex and the analysis of existing studies of bank lending to agricultural enterprises. The issue of solving the problems of lending to the agro-industrial sector in the modern scientific literature is not addressed enough. In light of this, the above-mentioned issues require further comprehensive research in order to identify effective ways to solve the existing problems. Problem statement. The task of the research is to: study the current state of bank lending in the country, analyze the state of accounting and financial support for lending to agro-industrial enterprises and determine the prospects for the development of agricultural enterprises in Ukraine; analyze the shortcomings and formulate the main trends of these enterprises. As a result of the research to investigate the accounting and financial problems of lending to agricultural enterprises, to highlight in detail their main problems and features. Methodology. The analysis of the activities of agricultural enterprises and the peculiarities of its management. The issues of formation and functioning of farms, as well as document management and business administration in these farms are debatable. Results. According to the research, accounting and financial problems and possible prospects for lending in the agricultural sector of Ukraine were analyzed. As a result of the study, we have analyzed the state, problems and possible prospects of lending in the agrarian sphere of Ukraine. The features of credit relations of agro-industrial enterprises with commercial banks are revealed, the state and trends of development, as well as the modern conditions of bank lending to agricultural enterprises are analyzed. The need for the state support in providing this industry with affordable long-term lending resources and the introduction of preferential credit mechanisms for agricultural commodity producers is determined. Practical implications. Peculiarities of credit relations of agro-industrial enterprises with commercial banks are revealed, their state and development tendencies are analyzed, as well as modern conditions of bank crediting of agrarian enterprises. They develop the real economy, expand employment opportunities and promote competition. The necessity of intensifying the development of agro-industrial enterprises, which is an important task of the state, has been proved. The solution of accounting and financial problems of bank lending to agro-industrial enterprises in Ukraine should be based on the introduction of European experience, which will contribute to the creation of a modern market economy with social justice. Lending to agricultural enterprises by commercial banks is currently quite complicated, and sometimes even impossible. The reasons are low profitability, return on capital employed and liquidity of the property. At present, farmers are considering alternative options for the replenishment of working capital. Therefore, the avalisation of bills and agrarian receipts may be used as an alternative to bank lending to meet the needs for the crop protection agents, fertilizers and planting material. These methods make it possible to obtain a delay in payment for the acquired resources or financial resources for the acquisition of working capital in the provision of agricultural enterprises with future harvest. The formation of strategic directions of creditor activity of banking institutions of Ukraine is considered on the example of activity of JSB "UKRGASBANK". The article pays attention to the issues of credit insurance in order to protect the interests of banking institutions and improve the formation of directions for solving the problems of bank lending to agricultural enterprises. Value/originality. The need for state support in providing agricultural enterprises with affordable long-term loans and the introduction of mechanisms for targeted lending to agricultural producers, which is possible only through a balanced government policy of comprehensive support for this sector of the economy. The directions of the decision of problems of bank crediting of the agricultural enterprises are offered. The improvement of legislation on the agrarian policy, the regulation of lending operations, the rational distribution of funds, their effective use and timely repayment of debt, and the corresponding policy of the state could remedy the situation.

The goal of the article is to summarize and highlight the main economic aspects of the development of insurance activities of small businesses in the countries of Eastern Europe. The small business performs a number of important economic and social tasks. The main arguments in favour of the features of the organization and operation of insurance activities of small businesses are considered. The purpose of the research. The purpose of this scientific research is to develop a methodological approach to the organization of insurance activities in small business and make proposals on the ways of their improvement. Insurance provides reliable protection of property interests of entrepreneurs and the population in case of losses caused by fire, natural disaster, technogenic accidents, traffic accidents, and many other unforeseen circumstances. Problem statement. In the economy of countries of Eastern Europe, there are a number of features of small business development. Entrepreneurship contributes to the expansion of the sector of employment, the creation of new employment opportunities for the unemployed population, and the dismissal of employees from enterprises, which operate inefficiently. Insurance provides reliable protection of property interests of entrepreneurs and the population in case of losses caused by fire, natural disaster, technogenic accidents, traffic accidents, and many other unforeseen circumstances. Insurance has proved itself as a form of accumulation of funds of citizens to solve their social problems (health, pensions, education, etc.). In recent years, insurance is widely used in the event of third-party liability. The issue on the problems of the organization of insurance activities of small businesses has been and is studied in detail in periodicals and special literature. Methodology. The analysis of the operation of small business and the features of its conduct was made during the study. The issues of the formation and operation of small business, as well as workflow management and business administration at these enterprises, are controversial. As a result of the research, the regulatory framework of the operation of insurance enterprises in the sphere of small business has been analysed. The article focuses on the main arguments in favour of the features of the organization and operation of insurance activities of small businesses. There is a need for the intensification of insurance activities. Practical implications. The study of scientific works and the practice of economic activity indicate that some of the theoretical provisions regarding the interpretation of the features of the organization and operation of insurance activities of small businesses are of a polemical character, and a number of important aspects of their organization, evaluation, and the methods of organization should be improved. Value/originality. The main directions of the insurance activity of small businesses in the global economy have been studied. The ways and directions of activation of insurance activities are offered. The strategy of the development of small and medium-sized businesses in the insurance sector in Ukraine is proposed. The strategy is aimed at ensuring the gradual development of insurance activities of small businesses, given the temporarily limited financial support and significant challenges in the economy of Eastern European countries.

The purpose of the article is to summarize and highlight the key areas of activation of small business enterprises. The goal of the research is to obtain accurate and complete information that would enable to determine the objective and overall assessment of small business operation at the present stage of development of business relations in Ukraine; to identify impediments to their operation; to find reserves to improve the efficiency of small business operation. Problem statement. The research is aimed at studying the current state and determining the prospects of the small business development in Ukraine; analysing the deficiencies and formulating the main trends in the small business operation. In addition, the research goal is to examine the features of the creation, operation, and development of small businesses, and to go into the details of their basic challenges and specifics. Methodology. Analysis of small business operation and features of its conduct was carried out during the study. Issues of the formation and operation of the small business, as well as workflow management and business administration at these enterprises, are controversial. As a result of the study, the tendencies of the operation of small business enterprises are considered, the main problems and their solution in Ukraine are elucidated in detail. The crucial factor for the development of ent repreneurship in Ukraine is the formation of extensive infrastructure to support the development of small businesses. Efficient operation of this infrastructure contributes to the increased investment appeal of regions, the attraction of domestic and foreign investment, and the application of advanced technologies. Practical implications. It is noted that expedient is the work to ensure further development of small businesses and their relevance to the economic development of the country as a whole. Small businesses perform a variety of important economic and social objectives. They develop the real economy, increase employment opportunities, and promote competition. Therefore, the development of small business is the important task of the government. Value/originality. The analysis of the study conducted shows that the performance of the important economic and social role by small businesses is possible only due to the balanced state policy of comprehensive support for this sector of the economy. Therefore, the promotion of the small business development in Ukraine should be based on the implementation of the European experience that is based on the European standards of entrepreneurial development that will significantly contribute to the creation of a modern market economy with social justice.