The war posed a new challenge to the Ukrainian economy: how to ensure the recovery of Ukrainian exports / imports and enable businesses to recover after the war. The aim of this study was to identify possible tools of the customs tariff mechanism that will help Ukrainian companies to recover and start working. This study is comparative and compares the structures of customs and tariff regulation of the EU and Ukraine, both in pre-war Ukraine and during the war. A poll conducted in 2022 shows the attitude of Ukrainian business to reforms and the introduction of new instruments of the customs tariff mechanism. The survey was conducted among 76 companies engaged in exports and import, of which 29 have an import component in their goods. The survey examined the business response to the introduction of the proposed innovations in Ukraine. The research methodology is based on qualitative and quantitative research methods. This study proposes ways to improve the customs tariff mechanism in Ukraine, namely the presentation of the latest models to improve the existing customs tariff mechanism, which were developed in early 2022, and are effective for the recovery of the Ukrainian economy after the war. This study also includes an analysis of the impact of the proposed models on the achievement of sustainable development goals in Ukraine in the future.

2019 КНІР М. О., ПЛЄШАКОВА Н. А., ПЛЄШАКОВА О. А., КРИВОРУЧКО Я. В. УДК 339.7 JEL: H63 Кнір М. О., Плєшакова Н. А., Плєшакова О. А., Криворучко Я. В. Зарубіжний досвід управління зовнішнім державним боргом і перспективи його імплементації в Україні Запропонована наукова стаття присвячена актуальному питанню управління державним боргом на сучасному етапі розвитку економіки України. Мета статті полягає в дослідженні досвіду зарубіжних країн щодо управління державною заборгованістю та розробці практичних рекомендацій щодо вдосконалення управління зовнішнім державним боргом України. Розглянуто сутність поняття «зовнішній борг», проаналізовано статистичні дані щодо обсягу державних запозичень іноземними країнами, запропоновано шляхи вдосконалення механізму управління зовнішнім державним боргом України. Визначено ключові пріоритети застосування іноземного досвіду задля стимулювання економічного зростання в Україні. Розглянуто основні нормативні зміни, зокрема зміни до Бюджетного кодексу, які передбачають створення Боргового агентства України, завданнями якого стануть: здійснення управління державним боргом і ризиками, пов'язаними з ним; здійснення державних внутрішніх і зовнішніх запозичень та інші завдання, які перейдуть під його юрисдикцію. Перспективами подальших досліджень у даному напрямі є вдосконалення нормативно-правової бази, яка регламентує боргову політику в Україні та впровадження цілісної стратегії управління зовнішнім державним боргом. Ключові слова: агентська модель, Боргове агентство, державний борг, державні запозичення, управління зовнішнім державним боргом. ORCID: http://orcid.org/0000-0001-5143-9564 Криворучко Ярослава Вадимівна -головний спеціаліст відділу аудиту, Київська міська державна адміністрація (вул.

Purpose – Hypothesis verification and quantification of the relationship between drivers and the resulting factors for a lasting impact on the long-term ICT development, globalization, structural changes in the geo-economy and changes in socio-ethical standards in society in the frontier financial markets. Research methodology – Based on open source information, a database of almost 19,000 data was formed - 748 obser-vations by country on 25 indicators. The simulation was performed on the basis of a mixed-model, which is a statistical model that is an extended version of the General Linear Model (GLM), using SAS / STAT® 13.1 software. Findings – Based on the Solution for Fixed Effects and Solution for Random Effects and the test of fixed effects, glo-balization, economic dominance, economic growth and human development were identified as statistically significant patterns of transformation of frontier financial markets. Research limitations – The paper does not attempt a comprehensive coverage of the topic. However, it identifies main drivers of the development of frontier financial markets and makes calls for further research. Practical implications – The findings are likely to be useful for practitioners and researchers to gain knowledge about the main drivers of the frontier financial markets development. Originality/Value – The application of the technique of multidimensional ranking of drivers has identified globalization, geoeconomic changes and human development as the most influential drivers for the development of frontier financial markets.

In recent decades in developing and developed economies, the discussion of the importance of accountability in public governance has increased significantly and been considered as a necessary tool of reformation and advanced management. Thus, the overlook of the theory of accountability and views at this concept of classic and modern scholars is well-timed and caused by the reformation trends in Ukraine. The aim of the research is to investigate the theoretical background of the accountability and the empirical evidence of the accountability implementation in public finance in Ukraine, including how the interaction between the institutions involved in the public finance occurs. The paper is based mainly on the secondary data analysis and qualitative methods of research. The findings of the research are based on the comprehensive analysis and generalization of the theoretical views on the nature and essence of the accountability and discover the peculiarities of the accountability processes in public finance management, which is widely promoted as means toward the effective reformation of government and democratic transformations in Ukraine today. Practical implications: The findings are useful for practitioners and researchers to gain theoretical and practical knowledge about the accountability and its implication in the Ukrainian realities. The research sheds light on the necessity of the future development of this topic and may be used as a basis for further academic research. The research is selective and does not attempt a total coverage of the topic. However, it identifies current problems in the current state of the accountability concept in Ukraine.

Long-lasting pandemic uncovered the new challenge of tertiary education: how to ensure the high quality of durable emergency distance learning and enable the students to master the necessary competences. The objective of this research was to test the application of the bottom-up approach to quality assurance when students, as stakeholders, are enabled to influence content and context of their learning through regular surveys. Current research represents the comparative analysis of two surveys, conducted at the end of spring semester of 2019-2020 academic year (593 respondents), and at the end of autumn semester of 2020-2021 academic year (1193 respondents) among the students of the Faculty of Economics of Taras Shevchenko National University of Kyiv, outlining the problems students faced while the emergency remote learning was conducted during the first lockdown and measuring how these problems were fixed during the second shutdown bearing in mind the results of the first survey. The methodology combined quantitative and qualitative research methods. The current research covers the study of the methods of teaching, the level of communication between learners and educators, the level of practical skills acquisition, engagement of students in the learning process during two semesters. Also it analyses the measures undertaken by the teachers and faculty management to achieve improvement in learners’ feedback during the second survey that can be considered as best practices.