Ukraine is positioned as a country with a strong tourism potential, much of which still remains unrealized. The main task of the study is to segment the regions of Ukraine according to the level of their tourism development. Attribute-cluster analysis using k-means and k-means ++ technologies was used to solve the problem. Territorial distribution showed clear priorities for the development of certain types of tourism in geospatial context: northeast direction – priority development of business tourism; southern direction – priority development of recreational tourism; western direction – priority development of health tourism; center – emphasis on the development of cultural and historical tourism.

This study uses a systematic review of the literature using the bibliometric method. Research methods – selection, bibliographic analysis, grouping and systematic content analysis of scientific publications. Content analysis or quantitative analysis of publications is the transformation of mass textual information into quantitative indicators. The search for information for bibliometric analysis was performed in two scientometric databases Scopus and Web of Science on the keyword “integrated reporting” in the period between 1990-2020. Based on the obtained data, bibliographic maps were formed using the VOSviewer research visualization and clustering analysis tool. The analysis revealed 308 publications in the Scopus database and 393 publications in the Web of Science database. The number of publications on integrated reporting has been growing dynamically in recent years, which confirms the scientific interest among scientists. The constructed bibliometric maps made it possible to visually identify the most used keywords and authors in the researched articles, which form separate scientific schools. The results of the analysis allowed to establish the current state of scientific research on the subject, to conduct a comparative analysis of bibliometric indicators, to identify areas of interest for authors, to explore issues and identify prospects for further development of integrated reporting as a source of information on environmental activities.

In the article, the authors analyse the types of accounting software available on the market, in order to identify the most effective programs in terms of meeting the needs of the accounting service of small and medium enterprises. Alternatives for the choice were: large software packages of corporate type, universal programs for automation of financial accounting, programs for the formation and submission of tax reporting, document automation systems, small programs with an emphasis on financial management. The ranking of types of accounting software in terms of compliance with the requirements of accounting services of small and medium enterprises was led by universal programs focused primarily on the implementation of financial accounting functions with maximum support of the accounting process.

The work is devoted to the issue of segmentation of charitable organizations for structuring the sector of non-profit organizations of Ukraine using cluster analysis tools using software R for automated data processing. The four-cluster and five-cluster models were constructed using the K-means method, the suitability for clustering of which was checked using the Hopkins’ Index (H statistics). The developed four-cluster model demonstrated a significant level of validity in terms of correspondence between data and the stability of their structure. The basic indicators of financial and economic activity of charitable organizations were used as criteria for clustering: the number of staff, charitable assistance received and funds spent on the maintenance of the organization in the reporting period. It was found that the clusters of charitable organizations of Ukraine differ in the scale of activity, the number of funds raised, the number of costs for their own maintenance and the relationship between these indicators. The study demonstrated the existence in Ukraine of the most influential cluster of local charities that address social issues exclusively at the regional level, due to the small financial resources involved to support their activities. Such organizations are system-creating for the entire nonprofit sector in Ukraine, their importance is manifested in the most rapid response to the needs of recipients through the implementation of small charitable projects.

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