Розглянуто та проаналізовано методи використання сфагнового моху у якості сорбенту. Проаналізовано дані в області існуючих досліджень поглинальних властивостей сфагнового моху, особливу увагу приділено його використанню у якості нафтосорбенту. Проведено аналіз досліджень щодо сорбційних властивостей матеріалу та характер його взаємодії із сорбатом. Визначено необхідність встановлення механізму сорбції сфагнового моху Ключові слова: сорбція, сфагновий мох, структура сорбенту, абсорбція, адсорбція, нафта, нафторозливи, водоочистка Рассмотрены и проанализированы методы использования сфагнового мха в качестве сорбента. Проанализированы данные в области существующих исследований поглощающих свойств сфагнового мха, особое внимание уделено его использованию в качестве нефтесорбента. Проведен анализ исследований сорбционных свойств материала и характер его взаимодействия с сорбатом. Определена необходимость установления механизма сорбции сфагнового мха Ключевые слова: сорбция, сфагновый мох, структура сорбента, абсорбция, адсорбция, нефть, нефтеразливы, водоочистка

Introduction. At the present stage of economic development, it is impossible to imagine the activities of an economic entity in any industry without paying in cash. Today, the study of the nature of cash is one of the most promising, as increasing the efficiency of economic activity of the entity is based on maintaining its financial stability and maximizing profits, as well as the value of the entity, which is formed by organizing cash flows. Under the condition of controlling the constant movement of cash flows, businesses have the opportunity to provide a high level of economic potential. Thus, a critical analysis of the nature and classification of cash is not only relevant but also necessary. Purpose. As the concept of “cash” is not regulated at the legislative level, its essence and classification features can be explained in different ways. The purpose of the paper is to study the problems of economic essence and classification of funds, generalization and optimization of results. Results. A critical analysis of the economic essence of cash. The problems of economic essence of money and their classification are studied. The essence of the concept of “cash flow” is investigated. The results of critical analysis are generalized and optimized. Conclusion. We have the opportunity to draw the following conclusions: cash – liquid assets of the entity, including cash on hand, bank accounts, cash in transit, electronic money, deposits, etc., on which depends the financial potential of the entity, the prospect of achieving financial goals of any level and which guarantee solvency, financial stability and liquidity of the business entity; сash flows – is the economic process of receipt and expenditure of cash costs in identical and non-cash form, generated in the course of economic activity of the entity, distributed according to production needs in times and spaces to ensure solvency and high efficiency. Thus, a critical analysis of the nature and classification of cash in the process of organizing and conducting business activities, proved that the study of the nature of cash, their qualifications is not only relevant and necessary, but requires further research.

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