The article shows the phenomenon of visualization and its role in the process of learning as well as focuses on visualization as the modern method to learn foreign language vocabulary. The current study is designed to outline the main advantages of using the visualization in learning foreign language vocabulary as well as to highlight vocabulary teaching techniques based on visualization that are effective for students.

This article examines whether grammar is really vital while teaching ESP. At least two aspects have been taken into consideration: first, students' perception of grammar, i.e., most of them associate grammar with long and boring exercises practicing English tenses, sets of rules as well as exceptions to the rules; the second one refers to communication that is seen as the application of grammatical rules in oral and written practices. The author supposes that efficient communication cannot take place without the correct usage of grammar. Grammar knowledge plays important roles in cultivating grammar competence, especially for ESP learning. Teachers should support ESP students to use effective learning strategies that transform them into autonomous learners who are able to take control and master the language. Introduction. The ever-growing demand facing professional communicators in the 21st century as well as the fast changing business environment set new challenges to language learners and teachers. Competitive companies attempt to recruit employees who have excellent linguistic competence coupled with nonlinguistic competences and skills. The ability to perform the grammar knowledge in the language skills, such as reading, speaking, listening and writing, is necessary in ESP teaching. That is why grammar in ESP class is still essential element. Teaching grammar is not easy especially in ESP class in which class hours are limited. Grammar learning strategies should be highlighted in ESP learning, which is usually paid little attention by ESP teachers and learners. This study is expected to give ESP teachers and learners some useful suggestions. ESP lecturer should find not only effective but also efficient teaching strategies to teach grammar. Review of publications on the subject. There have been different opinions and attitudes concerning the importance and role of grammar in the learning-teaching process. The teaching of grammar has always been controversial, especially under the influence of the communicative approach [1; 6]. Some researchers [5; 15] feel that the grammar of the language does not necessarily help learners to use the language. However, Tarone [12] and Rutherford [10] argue that grammar should be taught, because without some understanding of grammar students would not be able to communicate efficiently in English. The suggestion being made, then, is that teachers must somehow teach the grammar of the language, for this is central to language use. Accordingly, the aim of this paper is to highlight the role of grammar in ESP classes as well as to present various techniques which can be employed by material designers to present grammar to students in the most acceptable and interesting manner in ESP classes. Methods of research are determined by the aim of this article. General scientific methods such as analysis, synthesis, induction, deduction, and generalization are employed to provide a systematic review of the literature and to determine the types of intentions that compose the speaker's ge...

The article is devoted to the study of hybrid warfare, as well as its influence on the reflection of business transactions in the accounting system. The study was conducted using the following research methods: analysis; synthesis; logical method; systematization, comparison, generalization, historical method. As a result, the features inherent in modern hybrid wars, including Ukrainian-Russian, as well as the specifics of accounting that arise during hostilities with emphasis on accounting features in enterprises whose assets were under the direct influence of hostilities, in particular, in the uncontrolled territories of Luhansk and Donetsk regions of Ukraine.

Global issues of the modern world related to environmental pollution, climate change, military conflicts, epidemics, social inequality have recently exacerbated. The existence of these issues and the need for their solution affect the policies of countries, enterprises, as well as economic and social development. Society gradually begins to realize the need for responsibility towards the environment, to create the necessary conditions for sustainable development of the world. Due to these circumstances, financial mechanisms are needed to ensure sustainable economic development, social integration and economic interests. Socially responsible investment (SRI) is one of such mechanism that emerged as an independent branch of investment activity in the second half of the XX century. The authors analyze the features of SRI. In particular, the article analyzes the main trends of SRI both globally and in Ukraine, taking into account the hybrid war. The existing methods of quantitative and qualitative estimation of social investments of the enterprise have been investigated.

This article highlights the transformation of views on the understanding of accounting as a science in the new conditions for the functioning of enterprises operating in globalized markets in a dynamic competitive environment. The necessity of considering external factors (corporate scandals, financial crisis, etc.) in the development of accounting as a science is emphasized. The reasons for the need to confirm the scientific status of accounting are considered, the hypotheses concerning the gradual crowding out and replacement of accounting by information systems with artificial intelligence are refuted. Accordingly, the study aims to confirm the scientific significance of accounting and justify the need for its further development as a social science aimed at solving social issues and having a deeper social context. Various accounting models and identification of factors affecting their construction, as a result of which the goals of accounting are transformed, make the theoretical basis of this study. It is concluded that accounting is a social science that studies the features of the functioning of the accounting system as a social and institutional practice. Such an understanding of accounting science is considered one of the ways out of the existing crisis. The reasons for the lack of understanding among Ukrainian researchers of accounting as a social science are highlighted, and the ways to overcome them are suggested. It is proved that accounting, on the one hand, is a product of the social environment, an instrument for reflecting the economic reality of an enterprise. On the other hand, it influences the formation of social reality, being an instrument for shaping social processes and relations arising from the functioning of accounting as a separate socio-economic institute.