In this article the authors have substantiated the formation of the resource potential of agrarian enterprises on the basis of compliance with the requirements of ecological and economic security. The authors define the concept of "resource potential of an agrarian enterprise" and considered the constituent structure of resource potential. The definition of "ecological and economic security of activity of agrarian enterprises" was given. It is determined that the establishment of ecological and economic security in the activities of agrarian enterprises will promote the production of organic products, will create conditions for increasing the competitiveness of enterprises. The study of the connection and interaction of elements of the resource potential of agrarian enterprises with the constituent elements of ecological and economic security was carried out. As a result of the study, the scheme of formation of resource potential of agrarian enterprises based on the requirements of ecological and economic security was proposed and grounded. The main problems, which hinder the formation of ecologically safe economic development of agrarian enterprises, and, accordingly, have a negative influence on the formation of their resource potential. The methodological basis of the study was the dialectic method of cognition and the systematic approach to the study of the problem of the formation of resource potential. In carrying out the research were applied general scientific methods: abstract-logical, monographic, generalization.

This paper examines the difference that the assurance brings to the quality of CSR reports in the Chinese institutional setting, in particular, the difference in quality (proxy – RKS ranking) of assured and unassured CSR reports, as well as whether the high ownership concentration and corresponding to it “entrenchment effect” obstruct the positive impact the assurance exerts on the quality of CSR reports. The paper examines CSR reports on 2,292 firm-year observations of large Chinese companies over three years (2015–2018). The hypothesis development process predicates on the signaling and stakeholder theories, whilst this study applies regression analysis to test the hypotheses. Consistent with the predictions of signaling and stakeholder theories, the paper finds that assurance contributes to the higher quality of CSR reports. Moreover, the study finds that assured CSR reports have higher sub-scores in all four aspects of RKS ranking. However, as ownership concentration exceeds 50 per cent and reaches the majority, it thwarts the advancement in the quality of CSR reports through its assurance. The paper provides an initial empirical account of the role of assurance in the emerging CSR reporting practice in China. The paper contributes to the modest body of empirical research on the function of external assurance in the CSR area by explicating the role played both by the accounting (external assurance) and corporate governance (ownership concentration) infrastructure to ensure high quality of CSR reporting. The paper briefs local, international regulatory authorities and the business community about the importance of external assurance for the CSR reporting quality.

Зовнішньоекономічна діяльність підприємств здійснюється у специфічних умовах, які формує зовнішнє середовище. Урахування різних чинників, які формує зовнішнє середовище, під час здійснення менеджменту зовнішньоекономічної діяльності підприємств стало певним імперативом у сучасних економічних умовах. У статті висвітлено особливості процесу менеджменту зовнішньоекономічної діяльності підприємства та розглянуто методичні аспекти аналізу зовнішнього середовища підприємства, яке є суб'єктом зовнішньоекономічної діяльності. Окреслено особливості та переваги здійснення PEST-аналізу, результати якого доцільно враховувати під час здійснення SWOT-аналізу зовнішнього середовища підприємства. Аналіз зовнішнього середовища підприємства на основі поєднання зазначених методів аналізу сприятиме формуванню більш об'єктивної інформації про умови та можливості здійснення зовнішньоекономічної діяльності підприємства.

The field of managing the logistics of agricultural products under significant dynamic changes in today's conditions requires the formation of new approaches using the possibilities of modern information tools. The article presents a systematic mathematical approach to logistics management in agriculture for conditions with an insignificant level of risk and under conditions of significant threats to the logistics processes of the agricultural industry. The presented study also examines the issue of analyzing the effectiveness of management actions in the logistics process, both operationally and strategically.The developed mathematical approach takes into account a wide range of conditions for carrying out logistics activities - both at a low level of risk in the implementation of the logistics process, and in circumstances of significant threats that lead to the minimization of the reliability of logistics in the agricultural sector. This is especially important today, given the significant level of negative impacts on logistics processes due to military threats. The growth of these influences even leads to the destabilization of the world food market, and the threat of famine in some regions of the world.The proposed mathematical approach takes into account both the emergence of new risks, the significantly increased dynamic nature of the effects on logistics activities in the agricultural sector of the economy, and the traditional specificity of the conditions for the implementation of logistics processes in the agricultural sector. The specificity of logistics management in the agricultural sector is due to the peculiarities of the agricultural production process; properties inherent in agricultural products, conditions of distribution of these products. This determines a wide range of tasks that must be performed by the logistics of the agricultural sector. This, in turn, creates a need for a highly adaptive dynamic approach when forming a set and combination of logistics tasks and goals. Algorithms, tools and methods were specially developed to implement this approach. In particular: the unification of target functions; the approach of flexible adaptive changes in the ranks of target functions to ensure the appropriate level of rationality of logistics process management; a compromise approach in the case of the need to simultaneously achieve a group of set goals or a group of goals; the approach of assessing the strategic impact of a management decision for operating not with static values of parameters, but with their trends over time. In general, this makes it possible to achieve the appropriate level of economic efficiency of agricultural logistics management even with dynamic changes in the conditions of its implementation and to ensure a high level of reliability of the logistics process even with an increase in the level of threats.

The article considers the theoretical and applied aspects of the development of professional higher education institutions' human resources on the basis of personnel strategy. The urgency of the study is due to the reform of the education system, competition in the market of educational services and the objective need to develop human resources, significant needs for specialists in the real sector of the economy to restore Ukraine in the postwar period. The purpose of the study is to work out recommendations for the development of the higher professional education institution' human resources on the basis of personnel strategy. The research methodology includes methods of generalization, synthesis and observation. The article summarizes the the concept of professional higher education institutions' human resources, identifies quantitative and qualitative characteristics and components of human resources. The factors of higher professional education institutions personnel potential development are given. The requirements to be met by the personnel strategy for human resources development are presented. A possible variant of the personnel strategy for the higher professional education institution personnel potential development is proposed, which contains the goal of the personnel strategy, a set of auxiliary goals, achievement indicators. This version of the personnel strategy can become a "road map" in making personnel management decisions in terms of the educational institution's long-term development, can be implemented in the process of higher professional education institution human resources managing.