Purpose. The aim of the article is to research the economic content and features of accounting organization in small businesses. Methodology of research. A number of legal and general scientific methods are used in writing the work. The main method of writing the work is the method of research of legal sources, the Tax Code and the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” in particular. The following research methods are also used: monographic – for a detailed study of the organization of the accounting system in small enterprises; comparison – to identify common features and differences of the studied processes and phenomena; analysis and synthesis – to detail the accounting system of small enterprises by dividing it into constituent parts; grouping – to identify the conceptual features of the accounting system of small businesses. Findings. It is determined that one of the most important organizational issues of small business accounting is the choice of form of accounting, because each form of accounting provides a combination of different types of accounting registers, which should ensure operational control, timeliness, completeness and reliability of generalization in the accounting of all business transactions that took place in the entity. It is concluded that the peculiarities of the organization of accounting for small businesses include the following: the choice of taxation system; approval of the chosen form of accounting in the Order on accounting policy; use of certain primary documents to confirm business transactions; display of information in the relevant accounting registers - depends on the chosen form of accounting; generalization of information in financial statements. Originality. The diversity of definitions of this concept has been clarified as a result of studying scientific approaches to the disclosure of the essence of the organization of accounting. The main factors influencing the organization of accounting of small enterprises are substantiated and revealed. It is believed that an important factor influencing the construction of accounting in small business is the taxation system. The advantages and disadvantages of simplified and general systems of taxation of small enterprises are presented in the article. Practical value. The obtained results of the research allow to deepen the theoretical principles and develop practical recommendations for improving the organization of accounting in small businesses, as well as to apply them for further research. Key words: organization of accounting, form of organization of accounting, small business enterprises, small business entities, taxation system.

Introduction. Social entrepreneurship is a relatively new phenomenon for world science. Scientists approach the systematization of knowledge in this field and the very definition of this term in different ways. And this, in turn, led to the existence of different approaches to the classification of social enterprises. A number of factors are due to the variety of classification features: a large number of social problems, the solution of which requires new methods of doing business; regulatory framework governing the activities of social enterprises; not a clear distinction between social entrepreneurship and charity, corporate social responsibility. A detailed classification of social enterprises will help identify enterprises that will best fit the essence of the model of social entrepreneurship. Methods. The theoretical and methodological basis for the study of the main directions of classification of social enterprises used in the world, were the works of domestic and foreign scientists on the features of the model of socially-oriented entrepreneurship. The article used general and special methods of scientific knowledge: system analysis and synthesis, deductive and inductive methods, methods of analogies, generalizations and comparisons. Results. The article examines different approaches to the classification of social entrepreneurship, which are based on the following criteria: the degree of integration of the social program and business processes; goals of activity and direction of profit use; mission, the availability of income from core activities and the availability of an innovative component; ways to create social enterprises; specifics of business organization. All social enterprises can be divided into those that provide social services to the population, and those who employ socially vulnerable groups of the population. Also, enterprises are divided into self-financing, partly self-financing and profitable, depending on the level of profitability of business entities and the size of the social effect created. Special attention is paid to the classification of social enterprises, which is used in the Catalog of social enterprises of Ukraine. The scientific novelty of the obtained results lies in the theoretical substantiation and practical solution of the expediency of classification of socially-oriented enterprises in two directions: social and commercial. Discussion. Further research will focus on determining the level of compliance of the enterprise with its socially-oriented mission on the basis of the proposed classification. Keywords: the classification of social enterprises, social-oriented entrepreneurship, social effect.

In this article, the authors tried to consider and structure the stages of development and creation of the “Yermak”, the world's first Arctic icebreaker, and analyzed the stages of preparation and the results of its first expeditions to explore the Arctic. Systematic analysis of historical sources and biographical material allowed to separate and comprehensively consider the conditions and prehistory for the development and creation of “Yermak” icebreaker. Also, the authors gave an assessment to the role of Vice Admiral Stepan Osypovych Makarov in those events, and analyzed the role of Sergei Yulyevich Witte, Dmitri Ivanovich Mendeleev and Pyotr Petrovich Semenov-Tian-Shansky in the preparation and implementation of the first Arctic expeditions of the “Yermak”icebreaker. In addition, the authors considered and analyzed the assessment of Vice Admiral Stepan Osypovych Makarov and his personal contribution to the results of the first Arctic expeditions of the “Yermak”icebreaker made by Baron Ferdinand von Wrangel. The first polar expeditions showed that the idea of Vice Admiral Stepan Osypovych Makarov about the icebreaker fleet was viable and required further development. It is shown that the results of the first Arctic expeditions made by “Yermak” allowed to significantly develop knowledge in various scientific fields of Arctic and Earth research, namely, topography, astronomy, meteorology, hydrology, geology, magnetism, zoology, and botany. The use of these methods and approaches to scientific research allowed to retrace the way of life and professional activity of Vice Admiral Stepan Osypovych Makarov’s systematically and critically evaluate the sources used, highlight the main points in the current state of studying the subject and the results of predecessors, specify the most promising directions of research, give a description of the previous works on this issue and clearly distinguish issues that have not yet been resolved.