To ensure the economic security of companies, it is necessary to introduce a risk management system based on the use of various tools, especially financial ones. The purpose of the article is to scientifically substantiate the paradigm of integration of the risk management mechanism into the system of economic security in companies on the basis of risk-oriented management. The main study method was an online survey of 50 Polish companies in January–April 2021 using a developed questionnaire consisting of 40 questions. According to the results of the expert survey, it is determined that regardless of the type of economic activity of the enterprise, the main goal of introducing risk-oriented management is to preserve assets and increase the efficiency of financial and economic processes. The introduction of risk-oriented management is perceived as a tool to increase the value of the company and ensure the achievement of strategic goals. Fraud is a significant risk to the state of economic security for modern enterprises. To prevent the fact of fraud, taking into account the specifics of the operation of companies, it is suggested to conduct an annual examination. As a result, the suggested procedure should include an audit (audit of financial statements, forensics, transition to international financial reporting standards, audit of systems and processes), assessment (assessment for audit and reporting in accordance with international financial reporting standards, risk management assessment in accordance with international standards, assessment of the effectiveness of economic security), tax analytics (identification of tax risks, analysis of compliance with tax legislation, tax audit), and a due diligence procedure for investment objects.

У статті аналізується гібридна війна Російської Федерації проти України з урахуванням сучасного наукового дискурсу. З’ясовуються причини російсько-українського протистояння. Виокремлюються елементи російської гібридної війни, які застосовуються проти України. Доводиться, що Московія/Росія на різних історичних етапах використовувала гібридні технології проти України, щоб захопити (окупувати) її територію.

Introduction. The hospitality business, as an economic activity, directly or indirectly creates jobs and is an important source of filling the treasury with foreign exchange. International hotel chains are important players in the hospitality market and in the hospitality industry in general, which is why a number of scientists are paying attention to the study. Goal. The purpose of the article is to study the trends of strategies of international hotel chains, as well as to determine the determinants of planning the activities of global hotel chains in Ukraine. Results. Based on the results of the analysis of the activity of world hotel chains, the strategies of their development in Ukraine are determined. In particular, the peculiarities of planning the activity of world hotel chains are characterized, the total number of the most popular hotel chains and their distribution on the territory of Ukraine is visualized. In addition, current trends in the functioning of national hotel corporations are presented, as well as trends in the further development of hotel brands. The novelty of this study is presented in determining the determinants of the spread of the world's most popular hotel chains in Ukraine. The analysis of hotel chains indicates a significant predominance of national (the share of global hotel chains in the hospitality market of Ukraine is only about 2%), which, in our opinion, due to a system of political, economic and security determinants, including: low level of economic development. per capita is almost the lowest in Europe); low solvency of the population and low share of expenditures on tourist services in the consumer basket of the average Ukrainian; instability of regulatory and legal support for the activities of domestic economic entities and the tax system of Ukraine; unpredictability with the settlement of the armed conflict in eastern Ukraine, etc. According to the results of the analysis of hotel chains, some main trends of their development are highlighted, which are mostly aimed at active development and use of information technologies and programs, improving service quality, improving image, reputation, attractiveness and uniqueness of each hotel brand.

Аналізуються переважно дослідження з історії створення видів Збройних Сил, які суттєво розширили та поглиблили вітчизняну військову історіографію. Розглядаються наукові праці, в яких йдеться про упущення та недоліки у будівництві Збройних Сил України, наслідки яких безпосередньо вплинули на тимчасове ослаблення бойових спроможностей військ в умовах російської збройної агресії проти України.

Goal. The purpose of this paper is to create a tourist GIS of the Sumy oblast using cartographic materials and remote sensing data, as well as the development of new tourist routes in the Sumy oblast by means of modern geoinformation technologies and ArcGIS, ArcGIS Online, and AllTrails software. Method. The main stages of the creation of Sumy oblast tourist GIS were: search and analysis of the of input materials, necessary for the creation of a tourist GIS; create of the structural block diagram of research works; Satellite image processing, in particular the creation of synthesized images and the use of the Pansharpening technique for a better interpretation of objects; building a digital elevation model for tourist GIS; processing of cartographic materials in ArcGIS; creation of a graphical and attributive database; classification and layer-by-layer data visualization; development of tourism routes by means of ArcGIS Online and AllTrails web applications; analysis of the created of Sumy oblast tourist GIS. Results. As a result of the research: a structural diagram of the main stages of the research has been developed; a graphical-attributive database with information about tourist objects was organized; created a digital elevation model based on SRTM data of Sumy oblast, made the topographic basis of GIS; by means of the ArcGIS 10.3 software a tourist GIS of the Sumy oblast was created, which includes 255 tourist objects of various profiles; using web applications ArcGIS Online and AllTrails, 5 automobile tourist routes with a total length of 1234 kmand 1 pedestrian route 11 kmlong, which pass through the territory of Sumy oblast, have been developed. Scientific novelty. The novelty of the research lies in the methodology for creating a Sumy oblast tourist GIS, the development of new excursion tourist routes and objects, and their visualization based on the use of cartographic materials and satellite images by means of modern GIS, in particular ArcGIS 10.3, ArcGIS Online and AllTrails. Practical value. The research results can be used in the tourism industry, where the priority task is to provide tourists with modern highquality overview, cognitive and cartographic materials, including traditional maps, schematic maps, booklets, and digital maps, 3D models, web applications, audio, video and virtual tours, which are created using the latest digital and GIS technologies, as well as to popularize the tourist and recreational potential of the Sumy oblast among the population.