The aim of the article is to develop a new model of the digital economy as a new scientific direction of the philosophy of economics. Analysis methodology is the use of methods such as cross-cultural, systemic, synergetic, informational, axiological, cybernetic to develop a new model of the digital economy as a new scientific direction, in the context of which a new information space is being formed. The problems of solving the digital economy are taking place against the backdrop of new trends - globalization 4.0, Industry 4.0, Enlightenment 2.0, Agile management, in the context of which there is a transition from simple interconnection to hyperconnection and the spread of Moore's law, according to which there is a doubling of information. The results of the study. 1) The development of the digital economy as a new scientific field, which is based on a combination of concepts of informatization, digitalization, robotics, developing under the influence of global trends is studied. 2) It has been established that the digital economy contributes to technological progress and, under the pressure of global trends, develops a variety of economic models of scientific, technical and digital progress, which are based on the solution of problems of man, science, society. 3) The problematic issues of the digital economy and the conditions for its solution are identified. Conclusions. The prospects that the digital economy opens up thanks to modern technologies representing a technological breakthrough are analyzed. The digital technology network is designed so that it moves with the least loss and the smallest pieces of calculus are at the heart of this new constant flow system. All this indicates that in the context of globalization and the BIG DATA era, humanity is entering a new stage of calculus, when information doubles in accordance with Moore's law.

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Purpose. Geopolitical and socioeconomic changes, development of information technologies are materially have affected on the dynamic of international tourist flow, lead to transformation of tourism industry. The work is aimed to research the theoretical and practical aspects of essence, the contents and features of tourism development in Ukraine. One should identify the problem, which interfere and constrain the development of the entrance tourism, interfering fast lifting and distribution of tourist glory of the state. Methodology. The methods of statistical research, settlement, analytical and a synthesis method were used in the work. Findings. The author has analyzed the development of Ukrainian tourism. The main measures, which need to be carried out for the best functioning of this branch in the country and the importance of transport as the component of the tourism industry, were also defined. The article specifies that the tourism is one of the most important branches of the state economics and plays very important role in the foreign economic relations. Originality. The authors propose to pay the considerable attention to the development of entrance rural green tourism, which is presented in the form of the project. Development of this project (farm opening) and running the relevant activities would allow to attract tourists as from Ukraine, so from abroad. Practical value. Complex and dynamic character of modern tourism formed demand for a safe and comfortable environment for life and health. The offered measures will increase the competitiveness of Ukrainian tourism in the European market of tourist services.It should provide all the necessary conditions for the implementation of citizens’ right to freedom of movement and rest. Overcoming theexisting negative trends, creation of systematic and complex precondition for the sustainable development of tourism should become one of the prior directions to ensure the sustainable development of the country as a whole and a significant component in the solving of tasks of improvement of the population quality of life

The theoretical-and-methodical approach to development of advanced management mechanism for enterprises of freight railway facilities in the conditions of reforming the branch due to the organizational structure of management and mechanism of payments for international freight transportations is offered.

Сутність та порядок формування резерву сумнівних боргів Анотація. У статті розглядається характеристика резерву сумнівних боргів за вітчизняними та міжнародними стандартами бухгалтерського обліку, проводиться критична оцінка методів створення такого резерву. Визначено проблему, якій на сьогодні приділяється недостатньо уваги, а саме питанням формування резерву сумнівних боргів у часі. Дебіторська заборгованість покупців є фінансовим активом підприємства та відповідно до міжнародних стандартів бухгалтерського обліку вона повинна оцінюватись за амортизованою собівартістю. Створення амортизованої собівартості дебіторської заборгованості повинно відбуватись поступово, що передбачає розподіл розрахованої суми резерву рівномірно в часі шляхом щомісячного списання її на витрати діяльності. Поступове формування резерву сумнівних боргів дозволяє мінімізувати негативний вплив витрат на його створення на фінансові результати діяльності підприємства. Ключові слова: дебіторська заборгованість; резерв сумнівних боргів; амортизована собівартість; метод визначення резерву; рівномірний розподіл.