Currently ethics assessment and reputation have no small part in dealing, selecting business partners, sanctions implied by regulatory bodies, etc. Social responsibility concept is a relatively new principle in the modern business ethics. Active and successful implementation of social responsibility of business has started throughout the world. Companies do not just try to resolve social problems, investing into development of education, healthcare, science and industry, supporting socially disadvantaged groups and taking care of environmental safeguards; they also get certain benefits from these activities.

Clear economic activity management is one of the most essential aspects of any company’s stable financial standing under contemporary conditions. Economic activity management at a company is impossible without an in-depth and detailed study of all the processes related to it on the basis of the highly professional activity of accountants. This article addresses the issues of the new educational concept.

The macroscopic transport model is the basis for developing scenarios for the development of transport infrastructure in any region. Further quantitative estimates of targets used in transport planning documents depend on the quality of the initial data preparation and the level of model calibration. At the final stage, it is necessary to create a methodology for a comprehensive assessment of the economic efficiency of a set of measures for the development of transport logistics in the region, taking into account the costs and the possible socio-economic effect of their implementation, determined by the benefits received by the participants in the traffic. It should be understood that the effect can be difficult to formalize and heterogeneous for different categories of users of the transport system. It is assumed that due to the use of the macroscopic transport model of the region, the total effect will be defined as the ratio of the time savings expressed in monetary form for travel within the entire subject, which is planned to be obtained as a result of the implementation of the proposed measures. The overall socio-economic effect is calculated for the period during which the repaired and newly commissioned transport logistics facilities will maintain a given quality of service level. In order to take into account the complex impact of the implementation of each of the proposed measures on the total time savings, they are entered into the model in accordance with the chronological order provided by the transport planning documents.

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International Accounting Practice Accounting is multifaceted and heterogeneous. First distinguish between international standards and national standards. National accounting standards for each country is being developed independently. The leading countries in the field of national accounting standards are the United Kingdom and the United States, which is determined by the role of these countries in international financial markets. In different countries, national accounting standards are called differently; in addition, various bodies are involved in their development: in some these are state bodies, in other countries professional organizations. International accounting standards are implemented and developed at 2 levels: international, global and regional. In the regional aspect, the main role belongs to the EU Accounting Commission, which regulates these matters in the EU countries. World standards are developed by several organizations: International Federation of Accountants, Committee on International Accounting Standards, Intergovernmental Group of Experts on International Standards Reporting and Accounting Center for Transnational United Nations Corporation, Economic development and cooperation. There is a great variety of accounting systems around the world. The differences between them are explained mainly by the different business environments in which they operate. Among many classifications, which are based on various principles, two main classifications can be distinguished. The first one is based on the “geographical” principle, i.e.: the UK-US system, the Continental system, the Latin American system. In the second classification, systems are clustered based on their typical properties and hierarchy. The upper level defines the objectives that the accounting system focuses on. Next, systems are rated based on whether the state insists on applying the theoretical approach or the actual legislative requirements and business needs. It might be difficult to classify a system as belonging to a specific group if the country’s accounting system is unstable. Thus, in the 60s of the 20th century, New Zealand started to separate from the UK, although many provisions of its accounting system were taken directly from the standards developed by the English Institute of Financial Accountants. In view of the existing challenges and various approaches to the classification of national accounting systems, the importance of such classification can hardly be overestimated. The proximity of national accounting systems in countries that belong to the same model suggests the possibility of harmonization of accounting principles at the international level. Based on the above: - the possibility of grouping national accounting systems into clusters makes it possible to level out the differences between them during standardization; - the convergence of economies of different countries due to the globalization of the world economy contributes to the unification of accounting principles at the global level.