Abstract The article reflects the approaches to the essential content of the concept of green economy in the context of the implementation of ecologically-oriented production, ensuring the welfare of society and achieving sustainable development goals, the expediency and socio-economic need to transition to a system of management based on the principles of green economy concept, identifies priority activities to ensure an effective and progressive transition to sustainable development and green economy. The key challenges facing the global economy at the present stage are presented, and the possible options for an effective response to such problems through the prism of sustainable development and implementation of the principles of green economy are considered. The experience of countries of the European and Asia-Pacific regions in developing national strategies for transition to a green economy, which are based on ensuring the life of society in harmony with nature, the promotion of natural biodiversity and the growth of human well-being through the promotion of conservation, is analyzed. The organizational and legal aspects of the formation of green economy in Ukraine are considered, the problematic issues of implementation of the ideas and principles of the concept of green economy on the way to ensure progressive development are given. According to the approved strategy of the state ecological policy of Ukraine the directions of development of green economy, providing introduction of the effective financial tools, in particular, green bonds, green crediting, creation of funds of financing of green projects, optimization of green tariffs are offered and proved. Key words: green economy, sustainable development, globalization, global challenges, rational economic management, social justice.

The article substantiates the necessity of carrying out the assessment of the quality of financial reporting of the enterprise with the purpose of inserting the level of its information filling to the needs of users and increasing their confidence in the institute of accounting. Proceeding from it theoretical and methodological positions of estimation of quality of the financial reporting on the basis of use of the theory of qualimetry are developed. The proposed model covers three consecutive stages, which provide for the description of the process of assessing the quality of financial reporting, the formation of a system of indicators for assessing the quality of financial reporting and determining the scale of their assessment, the quantitative assessment of qualitative properties of financial reporting, the analysis of the results of assessing the quality of financial reporting and management decisions. It is grounded that practical application of the developed method of assessment of financial reporting quality in contrast to the existing methods allows the development of separate models of assessment of financial reporting quality taking into account the needs of specific groups of users of accounting information and in accordance with the priority of qualitative properties of financial reporting defined by them.

The aim of the article is to summarize the results of plant gene pool samples introduction into the National Plant Genebank from different countries and ecological and geographical zones for use in domestic breeding. Results and Discussion. In 2016 – 2018, 5984 samples were introduced to the Centre for Plant Genetic Resources of Ukraine using various information sources, including 2093 samples from Ukraine and 3891 from foreign countries. The greatest samples variety was attracted by cereals, leguminous, fodder, medicinal and essential oil, vegetable and melon crops, corn. Seeds of new forms having valuable properties are attached from research and breeding institutions of Ukraine. The samples of foreign origin were most actively introduced through cooperation with research institutions of Russia, Belarus, and Moldova. A significant number of samples came from genebanks in Europe: the Czech Republic, Italy, France, Germany, the Netherlands; Asia: Kazakhstan Turkey, Israel, China as well as from South (Mexico) and North America - USA, Canada. The ways of pre-adaptation and adaptation of samples from geographically remote regions for use in Ukraine are indicated. To collect local cultural and wild-growing samples of different crops, collecting missions were carried out in the central and southern regions of the forest-steppe and northeastern regions of Ukraine during which 1641 gene pool samples were collected. For the Red Book species of plants and species that are not listed in the Red Book of Ukraine but are rare or are threatened with extinction under natural conditions, a points have been identified for possible arrangement of in situ conservation reserves. A number of objects with a rich genetic diversity of fodder and medicinal plants have been identified, on which it is necessary to monitor coenoses and ensure in situ conservation. The introduced samples were transferred for use in research and breeding programs in Ukraine. Conclusions. The definition of a model of ecologically adapted in Ukraine genotypes of different crops that are carriers of valuable traits from countries with similar climatic conditions as well as from geographically remote regions, has made it possible to increase the efficiency of introduction and to more specifically search and attract to the National Genebank the plant samples with the necessary manifestation levels of economic and biological traits.

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Стаття присвячена дослідженню особливостей сільського туризму. Розкрито значення поняття «сільський туризм». Проаналізовано основні напрямки сільського туризму. Розглянуто категоризацію садиб сільського зеленого туризму в Україні та іноземних державах. Наведено недоліки сільського туризму. Запропоновано напрямки активізації зеленого туризму в Україні.