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Despite the fact that not all intangible assets are represented and valued by small and medium-sized enterprises, their connection with economic and financial decisions within the framework of sustainability and strategic growth in crisis conditions is important, since it allows achieving success (profit) now and in the future. The article presents qualitative indicators characterizing a small business unit, the essence and characteristics of in-tangible assets. The directions of develop-ment of the system of intangible assets as the basis for ensuring sustainability and stra-tegic growth, based on the relationship of four components: financial, customer, inter-nal processes, innovation and training, are proposed. The purpose of the article is to draw attention to the existence and im-portance of intangible assets in small busi-ness.

Object and purpose of research. The object of the research is the shaftline of an icebreaker and ice-going vessels, the purpose is to develop an algorithm for determining the loads for calculating the strength of the shafts of icebreakers and icegoing vessels under ice loads in a nonlinear dynamic setting and determining the dynamic magnification factor. Materials and methods. The study is based on finite element method (FEM). Main results. As a result of numerical analysis, the magnification factors of ice loads acting on the propeller shaft when vessel moves in an ice field up to 4 m thick are investigated. Conclusion. The research results can be used to calculate the fatigue strength of the icebreakers and ice-going vessels shaftlines.

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