Effective land management in Ukraine using accounting and analytical support

The purpose of the article is to study the current problems of investment processes in the conditions of transformation of the Ukrainian economy. The relevance of the research was due to significant changes in political, economic and social processes of Ukraine. The research was conducted using general scientific and special methods and methods of research, such as theoretical analysis and synthesis, methods of grouping, modeling, comparison, as well as methods of systematization and scientific synthesis, in particular on materials: Ministry of Economic Development and Trade of Ukraine, research conducted by the Doing Business Group of the World Bank, rating of Moody’s Investors Service, rating of Global Competitiveness Index 2017/2018 and of European Business Association. The most actual factors of influence of political, economic, criminal and legislative processes on investment potential of Ukraine were analyzed. It was defined that the economic of Ukraine is characterized by the deficiency of capital, progressive technologies, mutual integration of scientific and industrial spheres, developed management and high-tech production and the recommendations to create favorable conditions for investment were made. Positive changes were noted in creating a legal framework for the promotion, protection of investments and intensification of investment activity in Ukraine.

Global and crisis transformations result in structural and functional changes in the tourism system, which combines resource potential, infrastructure, tourism entities, institutional structures, and consumers. For Ukraine, with its high tourist potential, tourism development is a significant factor after the crisis recovery of the economy. Overcoming the disparities in the tourism system functioning, shaping optimal business models of its development, increasing the sustainability and efficiency of the tourism entities functioning impose an objective need for investment. Investment attractiveness is one of the key characteristics causing the investor’s interest in financing the project, including the tourist one.
The essence, determinants of influence and characteristic features of investment attractiveness of the Ukrainian tourism system are substantiated. The investment attractiveness of the tourism system is proposed to be considered as a complex feature of conditions and advantages that form its ability to attract investment resources based on the availability of their needs, unique tourist potential, favorable environment for ensuring the efficient functioning of the tourism system and guaranteeing the investor profit and reduced risks of investing.
The article considers basic preconditions to form the investment attractiveness of the tourism system, which include unique strategic opportunities, to shape a favorable institutional environment and provide a background for an investor concerned and a system of guaranteeing the expected result.
Given the need for complex consideration of the tourism system’s investment attractiveness, a methodology based on the calculation of integrated indicators for estimating the effectiveness and prospects for the development of tourism systems in the Ukrainian regions is used. In the method considered, it is proposed to take into account not only financial aspects, but also the resource potential, its development level, the growth rates of tourism entities activities, and the prospects for the tourism system development. In general, indicators and criteria for the tourism system investment attractiveness are classified into four groups: the efficiency of investment, the effectiveness of the tourism system development, the prospects for the tourism system development, the environment and the potential for its development.
According to the method developed, the integral indicator of investment attractiveness of the tourism systems of Ukrainian regions has been calculated, and the regions are differentiated according to the level of investment attractiveness. Estimation of the investment attractiveness of Ukrainian tourism systems allows to determine their rating, differentiate them according to the maturity level of complementary preconditions to form and develop tourist potential and serves as a basis for potential investors in investment decisions-making.
Using the results of determining the level of investment attractiveness of tourism systems of Ukraine’s regions over time will help identify trends, and, accordingly, serve as a guide for potential investors in strategic proposition space of regions which are investment recipients.

The article substantiates the necessity to define and generalize the criteria for assessing the ecological and economic efficiency of using agricultural lands. Due to the transition of the agro-industrial complex to private forms of management, the problems of forming a strategy of rational, ecologically safe and sustainable development of land use in Ukrainian agriculture became of paramount importance. Therefore, systematic studies on the assessment of the ecological and economic efficiency of the agricultural land use need to be conducted. Harmonization of ecological and economic interests is of particular importance in the context of ensuring the conservation, resource-saving and reproductive nature of the agricultural land exploitation.
A scientific study found that in Ukraine, the agrarian sector of the economy provides about 47% of GDP, but the question arises: At what price are these achievements given to us? Agricultural land development exceeds environmentally sound standards. Excessive cultivation of the territory leads to an annual increase of eroded lands by 80-90 thousand hectares. Land use is recognized as environmentally unstable, and there is a steady tendency to deteriorate the quality of soil. Each second hectare of cultivated land is erosion-hazardous, that is, these soils are subject to water and wind erosion. In this regard, it is recommended to introduce the world-wide experience of Climate Smart Agriculture (CSA), which provides an opportunity to provide food security to the country and to limit the negative impact of the environment, based on the introduction of organic production.
It is proved that regardless of the size of farms and forms of management using resource-saving no-till technologies, enterprises received low cost of grown products, providing profitable activities. Ecological compatibility of the technology provides energy savings of at least 30% in comparison with traditional farming systems, the accumulation of not less than 30-40% of plant residues on the soil surface after harvesting of the predecessor, provides protection of the soil from wind and water erosion by minimizing the amount and depth of technological operations.
It is confirmed that the most widespread evaluation of the agricultural lands use is the evaluation of the results of their use through volumes of gross and commodity products, income, and production profitability. The criteria for the environmental effectiveness of agricultural land use should be: the degree of functional use of land resources, ecological stability, the level of anthropogenic loading, the degree of erosional feature of land, etc.
According to the study results, it was established that one of the main areas of agriculture is the application of minimal tillage in crop rotation, i.e. resource-saving no-till technology.
The economic feasibility of technologies based on the use of different soil tillage systems has been confirmed.