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Документ Analysis of ways to solve the problems of accounting and valuation of fixed assets in ukraine during the war and in the post-war period(ВНЗ "Національна академія управління", 2024) Havrys, Mykola O.; Havrys, Oleksandr M.; Tkachenko, Maryna O.The war in Ukraine has created significant challenges in accounting and valuing fixed assets, crucial for businesses and economic recovery. These problems include the destruction and damage of assets, legaluncertainties, depreciation complexities, inflation, andshortages ofskilledprofessionals. Solving these issues during the war andthe post-war periodis essentialfor stabilizing the economy and facilitating recovery. To address asset destruction due to military actions, standardized protocols for damage assessment should be adopted. A National War Damages Register can help document and assess the extent oflosses, which will also be needed for determination ofthe amount ofthe future reparations from the aggressor. Currently, after more than two years of full-scale war, the International Register ofDamages from russian aggression has been created in 2024, to which only slightly more than 10,000 applications from the affected parties have been submitted so far, although their expected number is from 6 to 10 million. The National War Damages Register has not yet been created. Insurance policies for wartime risks and government-backed compensation mechanisms are vital for mitigating losses. Temporary legal frameworks should be established to guide businesses on assetwrite-offs, depreciation, andtaxation during the war. Flexible tax policies, such as deferredpayments for affected businesses, can ease the financial burden. Post-war legal reforms will also be necessary to address these challenges retrospectively. Clear guidelines must be introduced to account for war-damaged assets, allowing businesses to apply impairment testing and accurately report the value ofdamagedor destroyedassets. Businesses shouldalso have the option to suspenddepreciation for idle assets to avoid overstating expenses. Asset relocations due to war should be documented through digital asset management systems to track and account for moved assets. Government subsidies and financial assistance can help businesses manage relocation costs, ensuring minimal financial disruptions. Assets seized by occupying forces should be recorded as losses in financial statements. International legal mechanisms should be pursued to seek compensation, and accounting standards should allow for recognition oflosses due to expropriation. To combat the effects ofinflation, inflation-adjusted accounting should be implemented, allowing businesses to maintain accurate valuations. Regular revaluations based on current market conditions will help businesses manage inflationary impacts on their asset values. The war has led to a shortage ofaccountants and auditors. Temporary support from international accounting organizations and remote auditing solutions can help bridge this gap. Additionally, training programs should be developed to increase the supply of qualified financial professionals for the post-war recovery period. Addressing these challenges is crucial for business continuity, transparency, and economic recovery in Ukraine. Implementing government-led initiatives, leveraging international support, and updating legal frameworks will ensure that businesses can manage their fixed assets effectively during and after the war. These solutions are essential for long-term recovery, helping Ukraine rebuild its economy and infrastructure.Документ Problems of accounting and valuation of fixed assets during martial law in Ukraine(ВНЗ "Національна академія управління", 2024) Havrys, Mykola O.; Havrys, Oleksandr M.; Tkachenko, Maryna O.During martial law in Ukraine, accounting for fixed assets faces significant challenges due to the ongoing war. Key issues include the destruction or damage ofassets, making it difficult to assess their value and determine impairment losses. Businesses often face disruptions in operations, leading to challenges in tracking asset usage, depreciation, and maintenance. The conflict complicates asset verification, as physical inspections may be impossible due to restricted access or destroyed records. Impairment ofassets is a major concern, as companies must evaluate the reduced value or functionality ofassets, often without access to reliable data. Additionally, relocation ofassets to safer regions complicates tracking and valuation, while regulatory uncertainty around tax and depreciation rules adds further complexity. Businesses also face inflation and currency devaluation, making asset valuation even more challenging. Legalissues, such as assetseizure or expropriation, presentfurther complications, particularly in determining ownership and potential compensation. The lack of clear guidelines on accounting for war-damagedassets, combinedwith the displacement ofaccounting personnel, exacerbates these problems. Overall, businesses must adapt their accounting practices to navigate the unpredictable environment while maintaining compliance and transparency.Документ Lecture notes of the academic discipline "Innovative Entrepreneurship and Startup Project Management"(National Technical University "Kharkiv Polytechnic Institute", 2024-06-26) Havrys, Olha O.; Havrys, Oleksandr M.Startups (innovative company or business) are form of entrepreneurial activity that has become popular in the world since the 90s of the last century in connection with intensive development of information technologies. Startups are characterized by flexibility and a constant search for a business model, the possibility of rapid scaling. In the world economy startups play an important role in the development of technology, the creation of new industries and thousands of new jobs. Innovative entrepreneurial (business) activity implies a high level of risks at the initial stages of creating a business. In the same time, when applying the right approach and methodology to startup development, in particular the Lean approach and the Fail fast principle, entrepreneurs can quickly try new ideas, technical solutions, business model and in case of failure, quickly change the decision model and start testing new strategies. It is very important for young entrepreneurs to start acquiring such experience and skills as early as possible.Документ Economic evaluation of low-voltage devices(Національний технічний університет "Харківський політехнічний інститут", 2023-08-25) Havrys, Oleksandr M.; Havrys, Olha O.Modern electrical products represent an extremely powerful industry and a dynamically developing market. Currently, there is a positive trend in the market, in particular for low-voltage devices, so an important aspect is to conduct a correct economic assessment of the efficiency of low-voltage devices. Literary sources are analyzed and it is revealed that, despite the significant amount of scientific research and publications, in scientific workson economic design, insufficient attention is paid to the study of real conditions and operating modes of products. Related works focus on developing numerical methods for solving the problem, and the usage conditions are usually taken as given. Data are presented on the actual use of the main parameters of automatic and push-button switches in the main conditions and modes of their use on the equipment of machine-building enterprises. Similar data were also obtained in metallurgy. In addition, a more in-depth study is required of the practical use of the main indicators of purpose and reliability, analysis of operating costs in specific conditions of use and features of economic assessment. The purpose of the study is to analyze issues of improving methods for economic evaluation of one of the most common types of electrical products -low voltage devices. Studies have been carried out on the actual use of indicators of purpose and durability, operating costs for scheduled and unscheduled repairs in real modes and operating conditions, losses due to failures. Improved indicators and criteria for economic evaluation are proposed. The possibilities of using both traditional economic assessment based on reduced costs, as well as economic assessment and criteria for choosing rational levels based on indicators more often used in modern conditions, including NPV, PI, IRR, PP, are considered. When solving the problem of economic justification for choosing a rational number of versions of devices, several main stages are identified. Among them is the choice of economic indicator and criterion.