{"id":73982,"date":"2021-07-01T13:29:15","date_gmt":"2021-07-01T10:29:15","guid":{"rendered":"https:\/\/op.biem.sumdu.edu.ua\/?page_id=73982"},"modified":"2023-05-30T21:31:24","modified_gmt":"2023-05-30T18:31:24","slug":"olesia-miroshnychenko","status":"publish","type":"page","link":"https:\/\/op.biem.sumdu.edu.ua\/en\/staff\/olesia-miroshnychenko","title":{"rendered":"Olesia Miroshnychenko"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"73982\" class=\"elementor elementor-73982 elementor-67911\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"has_ma_el_bg_slider elementor-section elementor-top-section elementor-element elementor-element-c3367ee elementor-section-boxed elementor-section-height-default elementor-section-height-default jltma-glass-effect-no\" data-id=\"c3367ee\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9ee6496 jltma-glass-effect-no\" data-id=\"9ee6496\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ca6ac77 jltma-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"ca6ac77\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Miroshnychenko Olesia<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ma_el_bg_slider elementor-section elementor-top-section elementor-element elementor-element-3ae1dd3d elementor-section-boxed elementor-section-height-default elementor-section-height-default jltma-glass-effect-no\" data-id=\"3ae1dd3d\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;_id&quot;:&quot;99e054d&quot;,&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-591009ad jltma-glass-effect-no\" data-id=\"591009ad\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-533b0124 jltma-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"533b0124\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/05\/Miroshnichenko.jpg\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"\u041c\u0456\u0440\u043e\u0448\u043d\u0456\u0447\u0435\u043d\u043a\u043e\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6NzA2NzksInVybCI6Imh0dHBzOlwvXC9vcC5iaWVtLnN1bWR1LmVkdS51YVwvd3AtY29udGVudFwvdXBsb2Fkc1wvMjAyMVwvMDVcL01pcm9zaG5pY2hlbmtvLmpwZyJ9\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"333\" height=\"500\" src=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/05\/Miroshnichenko-333x500.jpg\" class=\"attachment-medium size-medium wp-image-70679\" alt=\"\" srcset=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/05\/Miroshnichenko-333x500.jpg 333w, https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/05\/Miroshnichenko-682x1024.jpg 682w, https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/05\/Miroshnichenko-768x1153.jpg 768w, https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/05\/Miroshnichenko-1023x1536.jpg 1023w, https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/05\/Miroshnichenko-1364x2048.jpg 1364w\" sizes=\"(max-width: 333px) 100vw, 333px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-3ac75382 jltma-glass-effect-no\" data-id=\"3ac75382\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7989039 jltma-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"7989039\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4>PhD, <span style=\"font-weight: 400;\">Senior Lecturer<\/span><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2d3f88 jltma-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"c2d3f88\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Contact information:<\/strong><\/p><p><span style=\"font-weight: 400;\">Room<\/span>: \u041a2-266<\/p><p>+38(0542) 665-092<\/p><p>Email: o.miroshnychenko@biem.sumdu.edu.ua<span style=\"font-weight: 400;\"><br \/><\/span>Facebook:\u00a0<a href=\"https:\/\/www.facebook.com\/profile.php?id=100009511413103\" class=\"external external_icon\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/www.facebook.com\/<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-574eaa42 jltma-appear-watch-animation jltma-animated jltma-animated-once ma-el-fade-in-left jltma-glass-effect-no\" data-id=\"574eaa42\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ma_el_bg_slider elementor-section elementor-top-section elementor-element elementor-element-2c70a91 elementor-section-boxed elementor-section-height-default elementor-section-height-default jltma-glass-effect-no\" data-id=\"2c70a91\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;b932ba8&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-dcebb54 jltma-glass-effect-no\" data-id=\"dcebb54\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4ece28d jltma-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"4ece28d\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.scopus.com\/authid\/detail.uri?authorId=57217307677\" target=\"_blank\" rel=\"noopener nofollow\" class=\"external\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"400\" src=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/scopus-1024x512.jpg\" class=\"attachment-large size-large wp-image-67834\" alt=\"\" srcset=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/scopus-1024x512.jpg 1024w, https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/scopus-400x200.jpg 400w, https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/scopus-768x384.jpg 768w, https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/scopus.jpg 1100w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\"><\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-ac40e48 jltma-glass-effect-no\" data-id=\"ac40e48\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7014547 jltma-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"7014547\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/publons.com\/researcher\/4147965\/olesia-miroshnychenko\/\" target=\"_blank\" rel=\"noopener nofollow\" class=\"external\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/wos-logo.jpg\" title=\"wos-logo\" alt=\"wos-logo\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-36d4694 jltma-glass-effect-no\" data-id=\"36d4694\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5f30f91 jltma-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"5f30f91\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/orcid.org\/0000-0002-7213-4601\" target=\"_blank\" rel=\"noopener nofollow\" class=\"external\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"272\" src=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/ORCID_logo.svg-1024x348.png\" class=\"attachment-large size-large wp-image-67894\" alt=\"\" srcset=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/ORCID_logo.svg-1024x348.png 1024w, https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/ORCID_logo.svg-400x136.png 400w, https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/ORCID_logo.svg-768x261.png 768w, https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/ORCID_logo.svg.png 1280w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-39319ce jltma-glass-effect-no\" data-id=\"39319ce\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3f70199 jltma-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"3f70199\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"400\" height=\"133\" src=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/research-400x133.jpg\" class=\"attachment-medium size-medium wp-image-67878\" alt=\"\" srcset=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/research-400x133.jpg 400w, https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/research-1024x341.jpg 1024w, https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/research-768x256.jpg 768w, https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/research-1536x511.jpg 1536w, https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/research-2048x681.jpg 2048w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-5b42148 jltma-glass-effect-no\" data-id=\"5b42148\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c3f2e47 jltma-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"c3f2e47\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/scholar.google.com\/citations?hl=uk&#038;user=jLxI9vIAAAAJ&#038;view_op=list_works&#038;authuser=1&#038;sortby=pubdate\" target=\"_blank\" rel=\"noopener nofollow\" class=\"external\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"316\" src=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/google_scholar-1024x405.png\" class=\"attachment-large size-large wp-image-67860\" alt=\"\" srcset=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/google_scholar-1024x405.png 1024w, https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/google_scholar-400x158.png 400w, https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/google_scholar-768x304.png 768w, https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/google_scholar-1536x608.png 1536w, https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/google_scholar.png 1639w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-98eee5b jltma-glass-effect-no\" data-id=\"98eee5b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6723388 jltma-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"6723388\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/essuir.sumdu.edu.ua\/simple-search?query=%D0%BA%D0%B0%D1%80%D0%BF%D0%B5%D0%BD%D0%BA%D0%BE+%D0%BE%D0%BB%D0%B5%D1%81%D1%8F\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"452\" src=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/logo-1024x579.jpg\" class=\"attachment-large size-large wp-image-67862\" alt=\"\" srcset=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/logo-1024x579.jpg 1024w, https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/logo-400x226.jpg 400w, https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/logo-768x434.jpg 768w, https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/logo.jpg 1201w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ma_el_bg_slider elementor-section elementor-top-section elementor-element elementor-element-497ec18 elementor-section-boxed elementor-section-height-default elementor-section-height-default jltma-glass-effect-no\" data-id=\"497ec18\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;acbfdd5&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6906974 jltma-glass-effect-no\" data-id=\"6906974\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8462dab jltma-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"8462dab\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Scientific degrees and academic titles:<\/strong><\/p><p>Academic title of Associate Professor of the Chair of Accounting and Taxation. <a href=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/11\/photo_2021-11-01_14-29-50.jpg\">Certificate<\/a> (2021).<span style=\"font-weight: 400;\"><br \/><\/span><\/p><p><span style=\"font-weight: 400;\">PhD in economics \u2013 (Money, Finance and Credit, 2011)<\/span><\/p><p><span style=\"font-weight: 400;\">Topic of dissertation <a href=\"https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/51249\" target=\"_blank\" rel=\"noopener\">research<\/a>: &#8220;T<\/span><span style=\"font-weight: 400;\">he mechanism of management by the bank\u2019s competitiveness<\/span><span style=\"font-weight: 400;\">&#8221;\u00a0<\/span><\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de015db jltma-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"de015db\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Education:<\/strong><\/p><p><b>2011:<\/b><span style=\"font-weight: 400;\"> PhD in economics; research topic: The mechanism of management by the bank\u2019s competitiveness<\/span><\/p><p><b>2002-2003: <\/b><span style=\"font-weight: 400;\">Master program (Audit and Accounting) Ukrainian Academy of Banking of the NBU<\/span><\/p><p><b>1998-2002: <\/b><span style=\"font-weight: 400;\">Bachelor program (Audit and Accounting) Ukrainian Academy of Banking<\/span><\/p><p><span style=\"font-weight: 400;\"><a href=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/Miroshnychenko_V2-rotated.jpg\">Certificate<\/a> of Attainment in Modern Languages (ECL Authorised Exam Centre). English. Level B2<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6834f46 jltma-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"6834f46\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Main courses:<\/b><\/p><p><span style=\"font-weight: 400;\">Organization of accounting in the bank, Accounting in banks, Management accounting in the bank, Accounting and reporting in the bank<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26686c0 jltma-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"26686c0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Scientific interests:<\/strong><\/p><p><span style=\"font-weight: 400;\">bank competitiveness management, methodology and organization of accounting in banks, accounting and analytical operations, principles and methods of IFRS in accounting and reporting of banks of Ukraine, integrated reporting<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ma_el_bg_slider elementor-section elementor-top-section elementor-element elementor-element-1115b21 elementor-section-boxed elementor-section-height-default elementor-section-height-default jltma-glass-effect-no\" data-id=\"1115b21\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;98dcc85&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3bc97ce jltma-glass-effect-no\" data-id=\"3bc97ce\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-19fdfeb jltma-glass-effect-no elementor-widget elementor-widget-toggle\" data-id=\"19fdfeb\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2721\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2721\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Academic experience<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2721\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2721\"><p><b>September 2019 \u2013 February 2021<\/b><span style=\"font-weight: 400;\">: Deputy Director for Methodical Affairs, Educational and Scientific Institute \u00abUAB\u00bb Sumy State University, Chairman of the Quality Assurance Board educational activities and higher quality Education Educational and Scientific Institute \u00abUAB\u00bb Sumy State University<\/span><\/p><p><b>September 2016 \u2013 till<\/b><span style=\"font-weight: 400;\"><strong> now<\/strong>: Senior Lecturer of Accounting and Taxation department, Sumy State University, Sumy, Ukraine<\/span><\/p><p><b>September 2005 \u2013 September 2016<\/b><span style=\"font-weight: 400;\">: Lecturer of Banking department, Ukrainian Academy of Banking of the NBU, Sumy, Ukraine<\/span><\/p><p><strong>Work experience<\/strong><\/p><p><b>July 2003 \u2013 August 2005<\/b><span style=\"font-weight: 400;\">: Leading economist of the accounting and reporting department Nadra Bank, Sumy, Ukraine<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2722\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2722\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Scopus Articles<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2722\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2722\"><p><b>2020 \u0440\u0456\u043a<\/b><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fedir Zhuravka, Olena Kravchenko, Natalia Ovcharova, Zhanna Oleksich and Olesia Miroshnychenko (2020). Impact of integrated reporting on enterprise value-based management: evidence from Ukraine. Problems and Perspectives in Management, 18(2), 154-165. doi:10.21511\/ppm.18(2).2020.14 <\/span><a href=\"https:\/\/businessperspectives.org\/problems-and-perspectives-in-management\/issue-350\/impact-of-integrated-reporting-on-enterprise-value-based-management-evidence-from-ukraine\" class=\"external external_icon\" rel=\"nofollow noopener\" target=\"_blank\"><span>https:\/\/businessperspectives.org\/problems-and-perspectives-in-management\/issue-350\/impact-of-integrated-reporting-on-enterprise-value-based-management-evidence-from-ukraine<\/span><\/a><\/li><\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2723\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2723\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Web of Science Articles<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2723\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2723\"><p><b>2019 \u0440\u0456\u043a<\/b><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"4\"><span style=\"font-weight: 400;\">\u0427\u043e\u0440\u0442\u043e\u043a \u041e.\u0412. \u0424\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0456 \u0430\u0441\u043f\u0435\u043a\u0442\u0438 \u043a\u0440\u043e\u0441-\u0441\u0435\u043a\u0442\u043e\u0440\u043d\u043e\u0433\u043e \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u0441\u0442\u0432\u0430 \u0441\u0442\u0435\u0439\u043a\u0445\u043e\u043b\u0434\u0435\u0440\u0456\u0432 \u0443 \u0440\u0435\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u0457 \u043f\u0440\u043e\u0454\u043a\u0442\u0456\u0432 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0433\u0440\u043e\u043c\u0430\u0434 \/ \u041e.\u0412. \u0427\u043e\u0440\u0442\u043e\u043a, \u0410.\u0412. \u0404\u0432\u0434\u043e\u043a\u0438\u043c\u043e\u0432\u0430, \u041e.\u0411.\u0417\u0430\u0447\u043a\u043e, \u0410.\u0412.\u0404\u0432\u0434\u043e\u043a\u0438\u043c\u043e\u0432, \u041e.\u0412.\u041c\u0456\u0440\u043e\u0448\u043d\u0438\u0447\u0435\u043d\u043a\u043e \/\/ \u0424\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e-\u043a\u0440\u0435\u0434\u0438\u0442\u043d\u0430 \u0434\u0456\u044f\u043b\u044c\u043d\u0456\u0441\u0442\u044c: \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u0442\u0435\u043e\u0440\u0456\u0457 \u0442\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438. &#8211; 2019. &#8211; \u211630. &#8211; \u0421. 517-525 <\/span><a href=\"http:\/\/fkd.org.ua\/article\/view\/179927\" class=\"external external_icon\" rel=\"nofollow noopener\" target=\"_blank\"><span>http:\/\/fkd.org.ua\/article\/view\/179927<\/span><\/a><\/li><\/ol><p><b>2012 \u0440\u0456\u043a<\/b><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"4\"><span style=\"font-weight: 400;\">\u0421\u0430\u043b\u043e \u0406. \u0412. \u0421\u0438\u0441\u0442\u0435\u043c\u0430 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043a\u043e\u043d\u043a\u0443\u0440\u0435\u043d\u0442\u043e\u0441\u043f\u0440\u043e\u043c\u043e\u0436\u043d\u0456\u0441\u0442\u044e \u0431\u0430\u043d\u043a\u0443 \/ \u0406. \u0412. \u0421\u0430\u043b\u043e, \u041e. \u0412. \u041c\u0456\u0440\u043e\u0448\u043d\u0438\u0447\u0435\u043d\u043a\u043e \/\/ \u0410\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u0456 \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0438. &#8211; 2012. &#8211; \u2116 5.- \u0421. 279-285. <\/span><a href=\"https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/57805\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/57805<\/span><\/a><\/li><\/ol><p>\u00a0<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2724\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2724\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Monographs, manuals, textbooks<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2724\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2724\"><p><b>2020 \u0440\u0456\u043a<\/b><\/p><ol><li><span style=\"font-weight: 400;\">\u0421\u0443\u0447\u0430\u0441\u043d\u0456 \u0442\u0435\u043d\u0434\u0435\u043d\u0446\u0456\u0457 \u043e\u0431\u043b\u0456\u043a\u0443, \u0430\u043d\u0430\u043b\u0456\u0437\u0443 \u0439 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u0432 \u0443\u043c\u043e\u0432\u0430\u0445 \u0454\u0432\u0440\u043e\u0456\u043d\u0442\u0435\u0433\u0440\u0430\u0446\u0456\u0457 : \u043c\u043e\u043d\u043e\u0433\u0440\u0430\u0444\u0456\u044f \/ \u0437\u0430 \u0437\u0430\u0433. \u0440\u0435\u0434. \u0422.\u0413.\u0421\u0430\u0432\u0447\u0435\u043d\u043a\u0430, \u0406.\u041c.\u0411\u0443\u0440\u0434\u0435\u043d\u043a\u043e. \u2013 \u0421\u0443\u043c\u0438 : \u0421\u0443\u043c\u0441\u044c\u043a\u0438\u0439 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442, 2020. \u2013203\u0441. <\/span><a href=\"https:\/\/essuir.sumdu.edu.ua\/bitstream-download\/123456789\/77333\/3\/Burdenko_Suchasni.pdf\" target=\"_blank\" rel=\"noopener\"><span>https:\/\/essuir.sumdu.edu.ua\/bitstream-download\/123456789\/77333\/3\/Burdenko_Suchasni.pdf<\/span><\/a><\/li><\/ol><p><b>2012 \u0440\u0456\u043a<\/b><\/p><ol><li><span style=\"font-weight: 400;\">\u041e\u0431\u043b\u0456\u043a \u0443 \u0431\u0430\u043d\u043a\u0443 : \u043f\u0456\u0434\u0440\u0443\u0447\u043d\u0438\u043a \/ [\u041a\u043e\u0440\u0435\u043d\u0454\u0432\u0430 \u041e.\u0413., \u041c\u0430\u0441\u043b\u0430\u043a \u041d.\u0413., \u0421\u043b\u0430\u0432\u2019\u044f\u043d\u0441\u044c\u043a\u0430 \u041d.\u0413., \u0421\u0430\u0432\u0447\u0435\u043d\u043a\u043e \u0422.\u0413., \u041c\u0456\u0440\u043e\u0448\u043d\u0438\u0447\u0435\u043d\u043a\u043e \u041e.\u0412.]. \u2013 \u0421\u0443\u043c\u0438 : \u0423\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0441\u044c\u043a\u0430 \u043a\u043d\u0438\u0433\u0430, &#8211; 2012. \u2013 668 \u0441.<\/span><\/li><\/ol><p><b>2008 \u0440\u0456\u043a<\/b><\/p><ol><li><span style=\"font-weight: 400;\">\u041e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u044f \u043e\u0431\u043b\u0456\u043a\u0443 \u0432 \u0431\u0430\u043d\u043a\u0443 : \u043d\u0430\u0432\u0447\u0430\u043b\u044c\u043d\u0438\u0439 \u043f\u043e\u0441\u0456\u0431\u043d\u0438\u043a \/ [\u041e. \u0413. \u041a\u043e\u0440\u0435\u043d\u0454\u0432\u0430, \u041e. \u0412. \u041c\u0456\u0440\u043e\u0448\u043d\u0438\u0447\u0435\u043d\u043a\u043e, \u0422. \u0413. \u0421\u0430\u0432\u0447\u0435\u043d\u043a\u043e]. \u2013 \u0421\u0443\u043c\u0438 : \u0414\u0412\u041d\u0417 \u00ab\u0423\u0410\u0411\u0421 \u041d\u0411\u0423\u00bb, 2008. \u2013 273 \u0441. <\/span><a href=\"https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/50407\" target=\"_blank\" rel=\"noopener\"><span>https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/50407<\/span><\/a><\/li><\/ol><p><b>2007 \u0440\u0456\u043a<\/b><\/p><ol><li><span style=\"font-weight: 400;\">\u041e\u0431\u043b\u0456\u043a \u0456 \u0430\u0443\u0434\u0438\u0442 \u0432 \u0431\u0430\u043d\u043a\u0430\u0445 : \u043d\u0430\u0432\u0447\u0430\u043b\u044c\u043d\u0438\u0439 \u043f\u043e\u0441\u0456\u0431\u043d\u0438\u043a \/ [\u041e. \u0413. \u041a\u043e\u0440\u0435\u043d\u0454\u0432\u0430, \u041d. \u0413. \u0421\u043b\u0430\u0432\u2019\u044f\u043d\u0441\u044c\u043a\u0430, \u041d. \u0413. \u0404\u0432\u0447\u0435\u043d\u043a\u043e, \u041e. \u0412. \u041a\u0430\u0440\u043f\u0435\u043d\u043a\u043e [\u041e.\u0412. \u041c\u0456\u0440\u043e\u0448\u043d\u0438\u0447\u0435\u043d\u043a\u043e]]; \u0437\u0430 \u0440\u0435\u0434. \u041e. \u0413. \u041a\u043e\u0440\u0435\u043d\u0454\u0432\u043e\u0457, \u041d. \u0413. \u0421\u043b\u0430\u0432\u2019\u044f\u043d\u0441\u044c\u043a\u043e\u0457. \u2013 \u0421\u0443\u043c\u0438 : \u0423\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0441\u044c\u043a\u0430 \u043a\u043d\u0438\u0433\u0430, 2007. \u2013 493 \u0441. (28,80 \u0434\u0440\u0443\u043a. \u0430\u0440\u043a.). (\u0420\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u043e\u0432\u0430\u043d\u043e \u041c\u041e\u041d \u0423\u043a\u0440\u0430\u0457\u043d\u0438). <\/span><a href=\"https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/50278\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/50278<\/span><\/a><\/li><\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2725\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2725\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Articles<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2725\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2725\"><p><strong>2022<\/strong><\/p><ol><li><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">Miroshnychenko O.V., Cherkasova S.O., Katorska I.V.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">Outsourcing as one of the promising areas of operation of enterprises in Ukraine.<\/span><\/span> Visnyk of Sumy State University<span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">Economy series.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">2022. 1. 22-30.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">URL: <a href=\"https:\/\/visnyk.fem.sumdu.edu.ua\/issues\/1_2022\/2.pdf\" target=\"_blank\" rel=\"noopener\">https:\/\/visnyk.fem.sumdu.edu.ua\/issues\/1_2022\/2.pdf<\/a><\/span><\/span><\/li><li><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">Miroshnychenko O.V., Krukhmal O.V., Khvostenko A.G.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">Evolution of management accounting: essence and principles.<\/span><\/span> Visnyk of Sumy State University<span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">Economy series.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">2022. 3. 51-59.<\/span><\/span> <a href=\"https:\/\/visnyk.fem.sumdu.edu.ua\/issues\/3_2022\/5.pdf\" target=\"_blank\" rel=\"noopener\"><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">https:\/\/visnyk.fem.sumdu.edu.ua\/issues\/3_2022\/5.pdf<\/span><\/span><\/a><\/li><\/ol><p><strong>2021\u00a0<\/strong><\/p><ol><li>Miroshnychenko O.V., Vynnychenko N.V., Andreeva N.L. Development of accounting by responsibility centers in the enterprise management system \/\/ Economy and society. 2021. No. 27.<a href=\"https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/85489\" target=\"_blank\" rel=\"noopener\">https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/85489<\/a><\/li><\/ol><p><strong>2020<\/strong><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0412\u0438\u043d\u043d\u0438\u0447\u0435\u043d\u043a\u043e \u041d.\u0412., \u041c\u0456\u0440\u043e\u0448\u043d\u0438\u0447\u0435\u043d\u043a\u043e \u041e.\u0412., \u0427\u0435\u0440\u043a\u0430\u0439 \u041e.\u041e. \u041f\u0440\u043e\u0437\u043e\u0440\u0456\u0441\u0442\u044c \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0432\u0456\u0442\u0447\u0438\u0437\u043d\u044f\u043d\u0438\u0445 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432 \u044f\u043a \u043f\u0435\u0440\u0435\u0434\u0443\u043c\u043e\u0432\u0430 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0441\u0442\u0430\u0431\u0456\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \/\/ \u041f\u0440\u0438\u0430\u0437\u043e\u0432\u0441\u044c\u043a\u0438\u0439 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0438\u0439 \u0432\u0456\u0441\u043d\u0438\u043a. 2020. \u2116 6 (23) \u0421. 240-246 <\/span><a href=\"http:\/\/pev.kpu.zp.ua\/journals\/2020\/6_23_ukr\/44.pdf\" class=\"external external_icon\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">http:\/\/pev.kpu.zp.ua\/journals\/2020\/6_23_ukr\/44.pdf<\/span><\/a><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0428\u043a\u043e\u043b\u044c\u043d\u0438\u043a \u0406.\u041e., \u041c\u0456\u0440\u043e\u0448\u043d\u0438\u0447\u0435\u043d\u043a\u043e \u041e.\u0412., \u0406\u0432\u0430\u043d\u0447\u0435\u043d\u043a\u043e \u0410.\u041e., \u0413\u0430\u0432\u0440\u0438\u0448 \u042e.\u0421., \u0421\u0443\u0447\u0430\u0441\u043d\u0438\u0439 \u0441\u0442\u0430\u043d \u0442\u0440\u0430\u043d\u0441\u043f\u0430\u0440\u0435\u043d\u0442\u043d\u043e\u0441\u0442\u0456 \u043f\u0443\u0431\u043b\u0456\u0447\u043d\u0438\u0445 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \/\/ \u0412\u0456\u0441\u043d\u0438\u043a \u0421\u0443\u043c\u0441\u044c\u043a\u043e\u0433\u043e \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443. \u0421\u0435\u0440\u0456\u044f \u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430. 2020. \u21163 \u0421. 182-190 <\/span><a href=\"https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/81709\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/81709<\/span><\/a><\/li><\/ol><p><strong>2018<\/strong><\/p><ol><li><span style=\"font-weight: 400;\">\u041c\u0456\u0440\u043e\u0448\u043d\u0438\u0447\u0435\u043d\u043a\u043e \u041e.\u0412., \u041f\u043e\u043f\u043e\u0432\u0438\u0447 \u0410.\u041e. \u041f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u0442\u0430 \u043f\u0435\u0440\u0441\u043f\u0435\u043a\u0442\u0438\u0432\u0438 \u043e\u0431\u043b\u0456\u043a\u0443 \u0442\u043e\u0440\u0433\u0456\u0432\u0435\u043b\u044c\u043d\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \/\/ \u041c\u043e\u043b\u043e\u0434\u0438\u0439 \u0432\u0447\u0435\u043d\u0438\u0439. \u2013 2018, \u2116 10(62), \u0421. 360-364 <\/span><a href=\"https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/82913\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/82913<\/span><\/a><\/li><\/ol><p><b>2012\u00a0<\/b><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041c\u0456\u0440\u043e\u0448\u043d\u0438\u0447\u0435\u043d\u043a\u043e \u041e.\u0412. \u0414\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043d\u044f \u0444\u0430\u043a\u0442\u043e\u0440\u0456\u0432 \u043a\u043e\u043d\u043a\u0443\u0440\u0435\u043d\u0442\u043e\u0441\u043f\u0440\u043e\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u0456 \u0431\u0430\u043d\u043a\u0443 \/ \u041e.\u0412. \u041c\u0456\u0440\u043e\u0448\u043d\u0438\u0447\u0435\u043d\u043a\u043e, \u041e.\u0410. \u041a\u0440\u0438\u043a\u043b\u0456\u0439 \/ \u0415\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0438\u0439 \u0430\u043d\u0430\u043b\u0456\u0437 : \u0437\u0431. \u043d\u0430\u0443\u043a. \u043f\u0440\u0430\u0446\u044c. \u2013 2012. \u2013 \u0412\u0438\u043f\u0443\u0441\u043a 10. \u2013 \u0427\u0430\u0441\u0442\u0438\u043d\u0430 3. \u2013 \u0421. 83-89. <\/span><a href=\"https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/57430\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/57430<\/span><\/a><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041c\u0456\u0440\u043e\u0448\u043d\u0438\u0447\u0435\u043d\u043a\u043e \u041e.\u0412. <\/span><a href=\"https:\/\/scholar.google.com.ua\/scholar?oi=bibs&amp;cluster=13059086163776303745&amp;btnI=1&amp;hl=ru\" class=\"external external_icon\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u0424\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u044f \u043a\u0440\u0435\u0434\u0438\u0442\u043d\u043e\u0457 \u043f\u043e\u043b\u0456\u0442\u0438\u043a\u0438 \u0431\u0430\u043d\u043a\u0443<\/span><\/a><span style=\"font-weight: 400;\">\/ \u041e.\u0412. \u041c\u0456\u0440\u043e\u0448\u043d\u0438\u0447\u0435\u043d\u043a\u043e, \u041e.\u0410. \u041a\u0440\u0438\u043a\u043b\u0456\u0439 \/ \u0412\u0456\u0441\u043d\u0438\u043a \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443 \u0431\u0430\u043d\u043a\u0456\u0432\u0441\u044c\u043a\u043e\u0457 \u0441\u043f\u0440\u0430\u0432\u0438 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0431\u0430\u043d\u043a\u0443 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u2013\u00a0 2012 \u2013 \u2116 3 (15). \u2013 \u0421. 165-171. \u2013 2012. \u2013 \u0412\u0438\u043f\u0443\u0441\u043a 10. \u2013 \u0427\u0430\u0441\u0442\u0438\u043d\u0430 3. \u2013 \u0421. 83-89. <\/span><a href=\"https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/51935\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/essuir.sumdu.edu.ua\/handle\/123456789\/51935<\/span><\/a><\/li><\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2726\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-2726\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Proceedings<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2726\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-2726\"><p><b>2021 \u0440\u0456\u043a\u00a0<\/b><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041c\u0456\u0440\u043e\u0448\u043d\u0438\u0447\u0435\u043d\u043a\u043e \u041e., \u041c\u0430\u0439\u0431\u043e\u0440\u043e\u0434\u0430 \u0410. \u041f\u0440\u043e\u0431\u043b\u0435\u043c\u043d\u0456 \u0430\u0441\u043f\u0435\u043a\u0442\u0438 \u043c\u0435\u0442\u043e\u0434\u0438\u043a\u0438 \u0430\u0443\u0434\u0438\u0442\u0443 \u0437\u0432\u0456\u0442\u0443 \u043f\u0440\u043e \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0456 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0438 \/ \u0421\u0438\u043d\u0435\u0440\u0433\u0435\u0442\u0438\u0447\u043d\u0456 \u0434\u0440\u0430\u0439\u0432\u0435\u0440\u0438 \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u043e\u0431\u043b\u0456\u043a\u0443, \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u0430\u0443\u0434\u0438\u0442\u0443 \u0442\u0430 \u0431\u0456\u0437\u043d\u0435\u0441-\u0430\u043d\u0430\u043b\u0456\u0442\u0438\u043a\u0438 : \u0437\u0431\u0456\u0440\u043d\u0438\u043a \u0442\u0435\u0437 \u0437\u0430 \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0430\u043c\u0438 \u041c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0457 \u043d\u0430\u0443\u043a\u043e\u0432\u043e-\u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u043e\u0457 \u0456\u043d\u0442\u0435\u0440\u043d\u0435\u0442-\u043a\u043e\u043d\u0444\u0435\u0440\u0435\u043d\u0446\u0456\u0457. \u0406\u0440\u043f\u0456\u043d\u044c: \u0423\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u0414\u0424\u0421 \u0423\u043a\u0440\u0430\u0457\u043d\u0438, 2021. \u2013 \u0421. 183-187.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041c\u0456\u0440\u043e\u0448\u043d\u0438\u0447\u0435\u043d\u043a\u043e \u041e., \u0413\u043e\u0440\u043e\u0434\u0435\u0446\u044c\u043a\u0430 \u041c. \u0428\u043b\u044f\u0445\u0438 \u0443\u0434\u043e\u0441\u043a\u043e\u043d\u0430\u043b\u0435\u043d\u043d\u044f \u043c\u0435\u0442\u043e\u0434\u0438\u043a\u0438 \u0430\u0443\u0434\u0438\u0442\u0443 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043d\u043e\u0433\u043e \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \/ \u0421\u0438\u043d\u0435\u0440\u0433\u0435\u0442\u0438\u0447\u043d\u0456 \u0434\u0440\u0430\u0439\u0432\u0435\u0440\u0438 \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u043e\u0431\u043b\u0456\u043a\u0443, \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u0430\u0443\u0434\u0438\u0442\u0443 \u0442\u0430 \u0431\u0456\u0437\u043d\u0435\u0441-\u0430\u043d\u0430\u043b\u0456\u0442\u0438\u043a\u0438 : \u0437\u0431\u0456\u0440\u043d\u0438\u043a \u0442\u0435\u0437 \u0437\u0430 \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0430\u043c\u0438 \u041c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0457 \u043d\u0430\u0443\u043a\u043e\u0432\u043e-\u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u043e\u0457 \u0456\u043d\u0442\u0435\u0440\u043d\u0435\u0442-\u043a\u043e\u043d\u0444\u0435\u0440\u0435\u043d\u0446\u0456\u0457. \u0406\u0440\u043f\u0456\u043d\u044c: \u0423\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u0414\u0424\u0421 \u0423\u043a\u0440\u0430\u0457\u043d\u0438, 2021. \u2013 \u0421. 179-183.<\/span><\/li><\/ol><p><b>2020 \u0440\u0456\u043a<\/b><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041c\u0456\u0440\u043e\u0448\u043d\u0438\u0447\u0435\u043d\u043a\u043e \u041e.\u0412., \u041e\u0441\u0430\u0443\u043b\u0435\u043d\u043a\u043e \u041a.\u0412. \u041f\u0440\u043e\u0431\u043b\u0435\u043c\u043d\u0456 \u0430\u0441\u043f\u0435\u043a\u0442\u0438 \u043e\u0431\u043b\u0456\u043a\u0443 \u0442\u0430 \u0430\u043d\u0430\u043b\u0456\u0437\u0443 \u0432\u0438\u0442\u0440\u0430\u0442 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430 \/ \u041e\u0431\u043b\u0456\u043a\u043e\u0432\u043e-\u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0456 \u0430\u0441\u043f\u0435\u043a\u0442\u0438 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u043d\u0438\u0446\u044c\u043a\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 : \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0438 \u0412\u0441\u0435\u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u043e\u0457 \u043d\u0430\u0443\u043a\u043e\u0432\u043e-\u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u043e\u0457 \u043a\u043e\u043d\u0444\u0435\u0440\u0435\u043d\u0446\u0456\u0457 (29 \u0442\u0440\u0430\u0432\u043d\u044f, 2020 \u0440\u043e\u043a\u0443). \u2013 \u0425\u0430\u0440\u043a\u0456\u0432 : \u0425\u041d\u0410\u0414\u0423, 2020. \u2013 \u0421. 75-80.<\/span><\/li><\/ol><p><b>2019 \u0440\u0456\u043a<\/b><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0421\u0430\u0432\u0447\u0435\u043d\u043a\u043e \u0422.\u0413., \u041c\u0456\u0440\u043e\u0448\u043d\u0438\u0447\u0435\u043d\u043a\u043e \u041e.\u0412. \u0420\u043e\u0437\u0432\u0438\u0442\u043e\u043a \u0456\u043d\u0442\u0435\u0433\u0440\u0430\u043b\u044c\u043d\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0431\u0430\u043d\u043a\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u0454\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u044c\u043a\u0438\u0445 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0456\u0432 \/ \u0421\u0443\u0447\u0430\u0441\u043d\u0456 \u0442\u0435\u043d\u0434\u0435\u043d\u0446\u0456\u0457 \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u043e\u0431\u043b\u0456\u043a\u0443, \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u0442\u0430 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0438\u0445 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0438\u0445 \u0432\u0456\u0434\u043d\u043e\u0441\u0438\u043d : \u0437\u0431\u0456\u0440\u043d\u0438\u043a \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0456\u0432 \u0412\u0441\u0435\u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u043e\u0457 \u043d\u0430\u0443\u043a\u043e\u0432\u043e-\u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u043e\u0457 \u043a\u043e\u043d\u0444\u0435\u0440\u0435\u043d\u0446\u0456\u0457 (31 \u0442\u0440\u0430\u0432\u043d\u044f 2019 \u0440.). \u2013 \u0425\u0430\u0440\u043a\u0456\u0432 : \u0425\u041d\u0410\u0414\u0423, 2019. \u2013 \u0421. 46-49<\/span><\/li><\/ol><p><b>2018 \u0440\u0456\u043a<\/b><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041c\u0456\u0440\u043e\u0448\u043d\u0438\u0447\u0435\u043d\u043a\u043e \u041e.\u0412., \u041f\u043e\u043f\u043e\u0432\u0438\u0447 \u0410.\u041e. \u041e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u044f \u043e\u0431\u043b\u0456\u043a\u0443 \u0442\u043e\u0440\u0433\u0456\u0432\u0435\u043b\u044c\u043d\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430 \/ \u041f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u0442\u0430 \u043f\u0435\u0440\u0441\u043f\u0435\u043a\u0442\u0438\u0432\u0438 \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e-\u043a\u0440\u0435\u0434\u0438\u0442\u043d\u043e\u0457 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 : \u0442\u0435\u0437\u0438 \u0434\u043e\u043f\u043e\u0432\u0456\u0434\u0435\u0439 \u0406\u0406\u0406 \u0412\u0441\u0435\u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u043e\u0457 \u043d\u0430\u0443\u043a\u043e\u0432\u043e-\u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u043e\u0457 on-line \u043a\u043e\u043d\u0444\u0435\u0440\u0435\u043d\u0446\u0456\u0457 (22-23 \u043b\u0438\u0441\u0442\u043e\u043f\u0430\u0434\u0430 2018\u0440.). \u2013 \u0421\u0443\u043c\u0438 :\u00a0 \u0421\u0443\u043c\u0414\u0423, 2018. \u2013 \u0421.279-284.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041c\u0456\u0440\u043e\u0448\u043d\u0438\u0447\u0435\u043d\u043a\u043e \u041e.\u0412., \u0422\u0443\u0440\u0447\u0438\u043a \u0410.\u0412. \u041e\u0431\u043b\u0456\u043a\u043e\u0432\u0430 \u043f\u043e\u043b\u0456\u0442\u0438\u043a\u0430 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430 \u0432 \u043a\u043e\u043d\u0442\u0435\u043a\u0441\u0442\u0456 \u041c\u0421\u0424\u0417 \/ \u041f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u0442\u0430 \u043f\u0435\u0440\u0441\u043f\u0435\u043a\u0442\u0438\u0432\u0438 \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e-\u043a\u0440\u0435\u0434\u0438\u0442\u043d\u043e\u0457 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 : \u0442\u0435\u0437\u0438 \u0434\u043e\u043f\u043e\u0432\u0456\u0434\u0435\u0439 \u0406\u0406\u0406 \u0412\u0441\u0435\u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u043e\u0457 \u043d\u0430\u0443\u043a\u043e\u0432\u043e-\u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u043e\u0457 on-line \u043a\u043e\u043d\u0444\u0435\u0440\u0435\u043d\u0446\u0456\u0457 (22-23 \u043b\u0438\u0441\u0442\u043e\u043f\u0430\u0434\u0430 2018\u0440.). \u2013 \u0421\u0443\u043c\u0438 :\u00a0 \u0421\u0443\u043c\u0414\u0423, 2018. \u2013 \u0421. 284-288.<\/span><\/li><\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2727\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-2727\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Methodical texts<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2727\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-2727\"><p><b>2021 \u0440\u0456\u043a<\/b><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u0456 \u0432\u043a\u0430\u0437\u0456\u0432\u043a\u0438 \u0437 \u0442\u0435\u043c\u0438 &#8220;\u041f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0430 \u0456 \u0437\u0430\u0445\u0438\u0441\u0442 \u043a\u0432\u0430\u043b\u0456\u0444\u0456\u043a\u0430\u0446\u0456\u0439\u043d\u043e\u0457 \u0440\u043e\u0431\u043e\u0442\u0438 \u0431\u0430\u043a\u0430\u043b\u0430\u0432\u0440\u0430&#8221; [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441] : \u0434\u043b\u044f \u0441\u0442\u0443\u0434. \u0441\u043f\u0435\u0446. 071 &#8220;\u041e\u0431\u043b\u0456\u043a \u0456 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f&#8221; \u0443\u0441\u0456\u0445 \u0444\u043e\u0440\u043c \u043d\u0430\u0432\u0447\u0430\u043d\u043d\u044f \/ \u0422.\u0413. \u0421\u0430\u0432\u0447\u0435\u043d\u043a\u043e, \u041d. \u0412. \u0412\u0438\u043d\u043d\u0438\u0447\u0435\u043d\u043a\u043e, \u041e. \u0406. \u0413\u0440\u0438\u0446\u0435\u043d\u043a\u043e \u0442\u0430 \u0456\u043d. \u2014 \u0421\u0443\u043c\u0438 : \u0421\u0443\u043c\u0414\u0423, 2021. \u2014 64 \u0441. <\/span><a href=\"https:\/\/lib.sumdu.edu.ua\/library\/DocumentDescription?docid=USH.6591463\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/lib.sumdu.edu.ua\/library\/DocumentDescription?docid=USH.6591463<\/span><\/a><\/li><\/ol><p><b>2020 \u0440\u0456\u043a<\/b><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u0456 \u0432\u043a\u0430\u0437\u0456\u0432\u043a\u0438 \u0449\u043e\u0434\u043e \u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u0438\u0445 \u0437\u0430\u043d\u044f\u0442\u044c \u0437 \u0434\u0438\u0441\u0446\u0438\u043f\u043b\u0456\u043d\u0438 \u00ab\u041e\u0431\u043b\u0456\u043a \u0443 \u0431\u0430\u043d\u043a\u0443\u00bb \/ \u0443\u043a\u043b\u0430\u0434\u0430\u0447 : \u041e. \u0412. \u041c\u0456\u0440\u043e\u0448\u043d\u0438\u0447\u0435\u043d\u043a\u043e. \u2013 \u0421\u0443\u043c\u0438 : \u0421\u0443\u043c\u0441\u044c\u043a\u0438\u0439 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442, 2020. \u2013 55 \u0441. <\/span><a href=\"https:\/\/lib.sumdu.edu.ua\/library\/DocumentDescription?docid=USH.4580220\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/lib.sumdu.edu.ua\/library\/DocumentDescription?docid=USH.4580220<\/span><\/a><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u0456 \u0432\u043a\u0430\u0437\u0456\u0432\u043a\u0438 \u0437 \u0442\u0435\u043c\u0438 &#8220;\u041f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0430 \u0456 \u0437\u0430\u0445\u0438\u0441\u0442 \u043a\u0432\u0430\u043b\u0456\u0444\u0456\u043a\u0430\u0446\u0456\u0439\u043d\u043e\u0457 \u0440\u043e\u0431\u043e\u0442\u0438 \u043c\u0430\u0433\u0456\u0441\u0442\u0440\u0430&#8221; [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441] : \u0434\u043b\u044f \u0441\u0442\u0443\u0434. \u0441\u043f\u0435\u0446. 071 &#8220;\u041e\u0431\u043b\u0456\u043a \u0456 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f&#8221; \u0434\u0435\u043d\u043d\u043e\u0457 \u0442\u0430 \u0437\u0430\u043e\u0447\u043d\u043e\u0457 \u0444\u043e\u0440\u043c \u043d\u0430\u0432\u0447\u0430\u043d\u043d\u044f \/ \u0422. \u0413. \u0421\u0430\u0432\u0447\u0435\u043d\u043a\u043e, \u0416. \u0410. \u041e\u043b\u0435\u043a\u0441\u0456\u0447, \u041e. \u0412. \u041a\u0440\u0430\u0432\u0447\u0435\u043d\u043a\u043e, \u0406. \u041c. \u0411\u0443\u0440\u0434\u0435\u043d\u043a\u043e, \u041e. \u0412. \u041c\u0456\u0440\u043e\u0448\u043d\u0438\u0447\u0435\u043d\u043a\u043e, \u0406. \u041e. \u041c\u0430\u043a\u0430\u0440\u0435\u043d\u043a\u043e, \u042e. \u0421. \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430. \u2014 \u0421\u0443\u043c\u0438 : \u0421\u0443\u043c\u0414\u0423, 2020. \u2014 77 \u0441.\u00a0 <\/span><a href=\"https:\/\/lib.sumdu.edu.ua\/library\/DocumentDescription?docid=USH.6197894\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/lib.sumdu.edu.ua\/library\/DocumentDescription?docid=USH.6197894<\/span><\/a><\/li><\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2728\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-2728\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Participation in research activity<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2728\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-2728\"><p>Researcher on &#8220;Forming a system to ensure transparency of public finances as a prerequisite for combating corruption in Ukraine&#8221;, 2020.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2729\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-2729\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Copyright Certificate<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2729\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"region\" aria-labelledby=\"elementor-tab-title-2729\"><p>2021<\/p><ol><li><a href=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/11\/107639-30.08.21-Kravch-Oleksich-Miroshn-Ovchar-Burd.pdf\">\u0410\u0432\u0442\u043e\u0440\u0441\u044c\u043a\u0435 \u0441\u0432\u0456\u0434\u043e\u0446\u0442\u0432\u043e<\/a> \u2116 107639 (\u0432\u0456\u0434 30 \u0441\u0435\u0440\u043f\u043d\u044f 2021) \u00ab\u00ab\u041c\u0435\u0445\u0430\u043d\u0456\u0437\u043c \u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u044f \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u043e-\u0430\u043d\u0430\u043b\u0456\u0442\u0438\u0447\u043d\u043e\u0433\u043e \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u043e-\u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u00bb (\u041a\u0440\u0430\u0432\u0447\u0435\u043d\u043a\u043e \u041e.\u0412., \u0411\u0443\u0440\u0434\u0435\u043d\u043a\u043e \u0406.\u041c., \u041e\u0432\u0447\u0430\u0440\u043e\u0432\u0430 \u041d.\u0412., \u041c\u0456\u0440\u043e\u0448\u043d\u0438\u0447\u0435\u043d\u043a\u043e \u041e.\u0412., \u041e\u043b\u0435\u043a\u0441\u0456\u0447 \u0416.\u0410.)<\/li><li><p><a href=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/10\/107638-30.08.21-MiroshnKravchBurdOleksOvchar.pdf\">\u0410\u0432\u0442\u043e\u0440\u0441\u044c\u043a\u0435 \u0441\u0432\u0456\u0434\u043e\u0446\u0442\u0432\u043e<\/a> \u2116 107638 (\u0432\u0456\u0434 30 \u0441\u0435\u0440\u043f\u043d\u044f 2021) \u00ab\u00ab\u041c\u0435\u0442\u043e\u0434\u0438\u043a\u0430 \u0430\u043d\u0430\u043b\u0456\u0437\u0443 \u0434\u0435\u0442\u0435\u0440\u043c\u0456\u043d\u0430\u043d\u0442\u0456\u0432 \u043d\u0430 \u043d\u0430\u0434\u0445\u043e\u0434\u0436\u0435\u043d\u043d\u044f \u041f\u0414\u0424\u041e \u044f\u043a \u0441\u043a\u043b\u0430\u0434\u043e\u0432\u043e\u0457 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0457 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438\u00bb\u00bb (\u041a\u0440\u0430\u0432\u0447\u0435\u043d\u043a\u043e \u041e.\u0412., \u0411\u0443\u0440\u0434\u0435\u043d\u043a\u043e \u0406.\u041c., \u041e\u0432\u0447\u0430\u0440\u043e\u0432\u0430 \u041d.\u0412., \u041c\u0456\u0440\u043e\u0448\u043d\u0438\u0447\u0435\u043d\u043a\u043e \u041e.\u0412., \u041e\u043b\u0435\u043a\u0441\u0456\u0447 \u0416.\u0410.)<\/p><\/li><li><p><a href=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/10\/107636-30.08.21-Miroshnychenko-Kravchenko-Ovcharova-Burdenko-Oleksich.pdf\">\u0410\u0432\u0442\u043e\u0440\u0441\u044c\u043a\u0435 \u0441\u0432\u0456\u0434\u043e\u0446\u0442\u0432\u043e<\/a> \u2116 107636 (\u0432\u0456\u0434 30 \u0441\u0435\u0440\u043f\u043d\u044f 2021) \u00ab\u041c\u0435\u0442\u043e\u0434\u0438\u043a\u0430 SPPI \u0442\u0435\u0441\u0442\u0443\u0432\u0430\u043d\u043d\u044f \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0445 \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0456\u0432 \u0431\u0430\u043d\u043a\u0443 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u0432\u0438\u043c\u043e\u0433 \u041c\u0421\u0424\u0417\u00bb (\u041a\u0440\u0430\u0432\u0447\u0435\u043d\u043a\u043e \u041e.\u0412., \u0411\u0443\u0440\u0434\u0435\u043d\u043a\u043e \u0406.\u041c., \u041e\u0432\u0447\u0430\u0440\u043e\u0432\u0430 \u041d.\u0412., \u041c\u0456\u0440\u043e\u0448\u043d\u0438\u0447\u0435\u043d\u043a\u043e \u041e.\u0412., \u041e\u043b\u0435\u043a\u0441\u0456\u0447 \u0416.\u0410.)<\/p><\/li><li><a href=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/09\/106657-26.07.21-Burdenko-Serpeninova-Ovcharova-Miroshnychenko-Oleksich.pdf\">\u0410\u0432\u0442\u043e\u0440\u0441\u044c\u043a\u0435 \u0441\u0432\u0456\u0434\u043e\u0446\u0442\u0432\u043e<\/a>\u00a0\u2116 106657 (2021) \u00ab\u041d\u0430\u0443\u043a\u043e\u0432\u043e-\u043c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u0456 \u0437\u0430\u0441\u0430\u0434\u0438 \u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u044f \u043f\u0440\u043e\u0444\u0435\u0441\u0456\u0439\u043d\u0438\u0445 \u0435\u0442\u0438\u0447\u043d\u0438\u0445 \u0432\u0438\u043c\u043e\u0433 \u0434\u043b\u044f \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0456\u0432 \u0432 \u0443\u043c\u043e\u0432\u0430\u0445 \u0441\u043e\u0446\u0456\u043e\u043b\u043e\u0433\u0456\u0437\u0430\u0446\u0456\u0457 \u043f\u0440\u043e\u0444\u0435\u0441\u0456\u0457 \u044f\u043a \u043e\u0441\u043d\u043e\u0432\u0438 Soft skills\u00bb (\u0411\u0443\u0440\u0434\u0435\u043d\u043a\u043e \u0406.\u041c., \u0421\u0435\u0440\u043f\u0435\u043d\u0456\u043d\u043e\u0432\u0430 \u042e.\u0421., \u041e\u0432\u0447\u0430\u0440\u043e\u0432\u0430 \u041d.\u0412., \u041c\u0456\u0440\u043e\u0448\u043d\u0438\u0447\u0435\u043d\u043a\u043e \u041e.\u0412., \u041e\u043b\u0435\u043a\u0441\u0456\u0447 \u0416.\u0410.)<\/li><li><p><a href=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/09\/106824-2.08.21-Kravchenko-Burdenko-Ovcharova-Miroshchnychenko-Oleksich-2.pdf\">\u0410\u0432\u0442\u043e\u0440\u0441\u044c\u043a\u0435 \u0441\u0432\u0456\u0434\u043e\u0446\u0442\u0432\u043e<\/a>\u00a0\u2116 106824 (2021) \u00ab\u0423\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0432\u0430\u0440\u0442\u0456\u0441\u0442\u044e: \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u0438\u0439 \u0430\u0441\u043f\u0435\u043a\u0442\u00bb (\u041a\u0440\u0430\u0432\u0447\u0435\u043d\u043a\u043e \u041e.\u0412., \u0411\u0443\u0440\u0434\u0435\u043d\u043a\u043e \u0406.\u041c., \u041e\u0432\u0447\u0430\u0440\u043e\u0432\u0430 \u041d.\u0412., \u041c\u0456\u0440\u043e\u0448\u043d\u0438\u0447\u0435\u043d\u043a\u043e \u041e.\u0412., \u041e\u043b\u0435\u043a\u0441\u0456\u0447 \u0416.\u0410.)<\/p><\/li><\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-27210\" class=\"elementor-tab-title\" data-tab=\"10\" role=\"button\" aria-controls=\"elementor-tab-content-27210\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">International activity<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-27210\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"10\" role=\"region\" aria-labelledby=\"elementor-tab-title-27210\"><p><strong>2022<\/strong><\/p><ol><li>The virtual mobility program \u201cEU Experiences for Enhancing Professional Opportunities in Accounting, Audit and Taxation\u201d Implemented jointly by the Chair of Accounting and Taxation (SSU) and the lecturers of the University of Economics in Bratislava (Slovakia). October \u2013 December 2022. Duration \u2013 30 academic hours.\u00a0<a href=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2023\/04\/Miroshnychenko_31.03.pdf\">Certificate.<\/a><\/li><\/ol><p><strong>2021<\/strong><\/p><ol><li><p>Program of virtual mobility &#8220;Modern Tendencies in Scientific Research in Accounting, Audit and Taxation&#8221;. Implemented jointly by the Chair of Accounting and Taxation (SSU) and the lecturers of the University of Economics in Bratislava (Slovakia). November &#8211; December, 2021. Total duration \u2013 30 academic hours. <a href=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/12\/Miroshnychenko-O.-Certificate.pdf\">Certificate<\/a>.\u00a0<\/p><\/li><\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-27211\" class=\"elementor-tab-title\" data-tab=\"11\" role=\"button\" aria-controls=\"elementor-tab-content-27211\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Awards<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-27211\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"11\" role=\"region\" aria-labelledby=\"elementor-tab-title-27211\"><p><span style=\"font-weight: 400;\">\u041f\u0435\u0440\u0435\u043c\u043e\u0436\u0435\u0446\u044c \u0440\u0435\u0439\u0442\u0438\u043d\u0433\u0443 \u00ab\u0413\u043e\u0440\u0434\u0456\u0441\u0442\u044c-2020\u00bb, <a href=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/Miroshnychenko_Hordist-2020-rotated.jpg\">\u0434\u0438\u043f\u043b\u043e\u043c<\/a>. \u041d\u0430\u0432\u0447\u0430\u043b\u044c\u043d\u043e-\u043d\u0430\u0443\u043a\u043e\u0432\u043e\u0433\u043e \u0456\u043d\u0441\u0442\u0438\u0442\u0443\u0442\u0443 \u00ab\u0423\u0410\u0411\u0421\u00bb \u0421\u0443\u043c\u0441\u044c\u043a\u043e\u0433\u043e \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443 \u0443 \u043d\u043e\u043c\u0456\u043d\u0430\u0446\u0456\u0457 \u00ab\u0406\u043d\u0456\u0446\u0456\u0430\u0442\u0438\u0432\u0430 \u0440\u043e\u043a\u0443\u00bb (\u043c. \u0421\u0443\u043c\u0438, 21.02.2020)<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-27212\" class=\"elementor-tab-title\" data-tab=\"12\" role=\"button\" aria-controls=\"elementor-tab-content-27212\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Training and internship<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-27212\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"12\" role=\"region\" aria-labelledby=\"elementor-tab-title-27212\"><ol><li><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">31.03.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">2023 &#8211; Participation in a faculty hour organized by the American Institute of Certified Public Accountants AICPA &amp; CIMA, topic &#8220;AICPA University Program in Information Technology&#8221;.<\/span><\/span> <a href=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2023\/04\/Miroshnychenko_31.03.pdf\"><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">Certificate<\/span><\/span> <\/a><\/li><li><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">17.03.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">2023 &#8211; Participation in the faculty hour, which was organized by the American Institute of Certified Public Accountants AICPA &amp; CIMA, the topic &#8220;CPA Evolution Series &#8211; Q&amp;A with the AICPA Exams Team&#8221;.<\/span><\/span> <a href=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2023\/04\/Miroshnychenko_17.03.pdf\"><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">Certificate<\/span><\/span><\/a><\/li><li><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">17.02.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">2023 &#8211; Participation in the faculty hour, which was organized by the American Institute of Certified Public Accountants AICPA &amp; CIMA, the topic &#8220;2024 CPA Exam Blueprints and Transition Plans&#8221;.<\/span><\/span> <a href=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2023\/04\/Miroshnychenko_17.02.pdf\"><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">Certificate<\/span><\/span> <\/a><\/li><li><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">27.01.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">2023 &#8211; Participation in the faculty hour organized by the American Institute of Certified Public Accountants AICPA &amp; CIMA.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">Certificate<\/span><\/span><\/li><li><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">11.11.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">2022 &#8211; Participation in the faculty hour organized by the American Institute of Certified Public Accountants AICPA &amp; CIMA.<\/span><\/span> <a href=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2023\/04\/Miroshnychenko_11.11.2022.pdf\"><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">Certificate<\/span><\/span><\/a><\/li><li>\u0421\u0443\u043c\u0441\u044c\u043a\u0438\u0439 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 (\u0426\u0435\u043d\u0442\u0440 \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u043a\u0430\u0434\u0440\u043e\u0432\u043e\u0433\u043e \u043f\u043e\u0442\u0435\u043d\u0446\u0456\u0430\u043b\u0443), <a href=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2022\/02\/Miroshnychenko-O.V.-pidvyshchennia-kvalifikatsii-Microsoft-Office-Word-Excel-dlia-roboty-ta-navchannia-2022.pdf\">\u0441\u0432\u0456\u0434\u043e\u0446\u0442\u0432\u043e <\/a>\u0421\u041f \u2116 05408289 \/ 0249-22, \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u0430: \u201cMicrosoft Office Word &amp; Excel \u0434\u043b\u044f \u0440\u043e\u0431\u043e\u0442\u0438 \u0442\u0430 \u043d\u0430\u0432\u0447\u0430\u043d\u043d\u044f\u201d, \u0437 01.02.2022 \u0440. \u0434\u043e 04.02.2022 \u0440.<\/li><li>\u0421\u0443\u043c\u0441\u044c\u043a\u0438\u0439 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 (\u0444\u0430\u043a\u0443\u043b\u044c\u0442\u0435\u0442 \u043f\u0456\u0434\u0432\u0438\u0449\u0435\u043d\u043d\u044f \u043a\u0432\u0430\u043b\u0456\u0444\u0456\u043a\u0430\u0446\u0456\u0457 \u0432\u0438\u043a\u043b\u0430\u0434\u0430\u0447\u0456\u0432), <a href=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/12\/Miroshnychenko-Olesia-Volodymyrivna-pidvyshchennia-kvalif-Medijnist-ta-interaktyvnist-iak-osnovy-uspishnykh-navchalnykh-metodyk-2021.pdf\">\u0441\u0432\u0456\u0434\u043e\u0446\u0442\u0432\u043e<\/a> \u0421\u041f \u2116 05408289 \/ 3454-21, \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u0430: \u201c\u041c\u0435\u0434\u0456\u0439\u043d\u0456\u0441\u0442\u044c \u0442\u0430 \u0456\u043d\u0442\u0435\u0440\u0430\u043a\u0442\u0438\u0432\u043d\u0456\u0441\u0442\u044c \u044f\u043a \u043e\u0441\u043d\u043e\u0432\u0438 \u0443\u0441\u043f\u0456\u0448\u043d\u0438\u0445 \u043d\u0430\u0432\u0447\u0430\u043b\u044c\u043d\u0438\u0445 \u043c\u0435\u0442\u043e\u0434\u0438\u043a\u201d, \u0437 15.11.2021 \u0440. \u0434\u043e 19.11.2021 \u0440.<\/li><li>Global Virtual Professional Development Program \u00ab<a href=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/06\/Olesia-Miroshnychenko.pdf\">Excellence in Teaching and Research<\/a>\u00bb Jointly developed by Washington State University and Sumy State University (2,5 ECTS), 2021\u0440.<\/li><li>\u0421\u0435\u0440\u0456\u044f \u0432\u0435\u0431\u0456\u043d\u0430\u0440\u0456\u0432 \u0432\u0456\u0434 Clarivate Web of Science \u043d\u0430 \u0442\u0435\u043c\u0443 \u00ab<a href=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/Miroshnychenko_WoS.pdf\">\u0420\u0435\u0441\u0443\u0440\u0441\u0438 Clarivate \u0434\u043b\u044f \u043d\u0430\u0443\u043a\u043e\u0432\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456<\/a>\u00bb, \u00ab<a href=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/Miroshnychenko_WoS_2.pdf\">Essential Science Indicators<\/a>\u00bb,\u00a0 \u00ab<a href=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/Miroshnychenko_WoS_3.pdf\">\u0410\u0432\u0442\u043e\u0440\u0441\u044c\u043a\u0456 \u043f\u0440\u043e\u0444\u0456\u043b\u0456 \u043d\u0430\u0443\u043a\u043e\u0432\u0446\u044f: \u0431\u043e\u043d\u0443\u0441 \u0447\u0438 \u0442\u044f\u0433\u0430\u0440<\/a>\u00bb, 2021 \u0440.<\/li><li>\u041d\u0430\u0432\u0447\u0430\u043d\u043d\u044f \u0437\u0430 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u044e \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043e\u044e \u00ab<a href=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/Miroshnychenko_Khakhenburh_0015.pdf\">Times of Uncertainty: Current Challenges for the European Financial Markets<\/a>\u00bb, \u0423\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u043f\u0440\u0438\u043a\u043b\u0430\u0434\u043d\u0438\u0445 \u043d\u0430\u0443\u043a \u0414\u043e\u0439\u0447\u0435 \u0411\u0443\u043d\u0434\u0435\u0441\u0431\u0430\u043d\u043a\u0443 (\u043c. \u0425\u0430\u0445\u0435\u043d\u0431\u0443\u0440\u0433, \u041d\u0456\u043c\u0435\u0447\u0447\u0438\u043d\u0430), \u0441\u0435\u0440\u0442\u0438\u0444\u0456\u043a\u0430\u0442., 2020 \u0440.\u00a0<\/li><li>\u041d\u0430\u0432\u0447\u0430\u043d\u043d\u0456 \u0432 \u0440\u0430\u043c\u043a\u0430\u0445 \u0441\u0435\u0440\u0456\u0457 \u0432\u0456\u0440\u0442\u0443\u0430\u043b\u044c\u043d\u0438\u0445 \u043c\u043e\u0431\u0456\u043b\u044c\u043d\u043e\u0441\u0442\u0435\u0439 \u00abEthical Committees and Why Are They Essential for Academic Institutions\u00bb, \u00abScientific writing: review and original research paper\u00bb, \u00abGrant proposal writing\u00bb, \u00abSharing experiences of being a member of Research team\u00bb, \u00abLeadership of research teams\u00bb\u00bb, \u0427\u0435\u0441\u044c\u043a\u0438\u0439 \u0430\u0433\u0440\u0430\u0440\u043d\u0438\u0439 \u0423\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442, \u043c. \u041f\u0440\u0430\u0433\u0430, \u0427\u0435\u0445\u0456\u044f. <a href=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/Miroshnychenko_Chekhy.pdf\">\u0421\u0435\u0440\u0442\u0438\u0444\u0456\u043a\u0430\u0442\u0438<\/a>, 2020\u0440.<\/li><li>\u041d\u0430\u0432\u0447\u0430\u043d\u043d\u044f \u0437\u0430 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043e\u044e \u00ab<a href=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/Miroshnychenko_dyst.navchannia.jpg\">\u0414\u0438\u0441\u0442\u0430\u043d\u0446\u0456\u0439\u043d\u0456 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u0457 \u043d\u0430\u0432\u0447\u0430\u043d\u043d\u044f \u0443 \u0421\u0443\u043c\u0414\u0423<\/a>\u00bb, \u0421\u0443\u043c\u0441\u044c\u043a\u0438\u0439 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0423\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442, \u0441\u0432\u0456\u0434\u043e\u0446\u0442\u0432\u043e, 2020\u0440.<\/li><li>\u0421\u0435\u043c\u0456\u043d\u0430\u0440 \u00ab<a href=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/Miroshnychenko_NAZIaVO.pdf\">\u0412\u043d\u0443\u0442\u0440\u0456\u0448\u043d\u0454 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u044f\u043a\u043e\u0441\u0442\u0456 \u0432\u0438\u0449\u043e\u0457 \u043e\u0441\u0432\u0456\u0442\u0438: \u0440\u043e\u0437\u0432\u0438\u0442\u043e\u043a \u043e\u0441\u0432\u0456\u0442\u043d\u0456\u0445 \u043f\u0440\u043e\u0433\u0440\u0430\u043c \u0442\u0430 \u0457\u0445 \u0430\u043a\u0440\u0435\u0434\u0438\u0442\u0430\u0446\u0456\u044f<\/a>\u00bb \u041d\u0410\u0417\u042f\u0412\u041e, \u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0415\u0440\u0430\u0437\u043c\u0443\u0441+ \u043e\u0444\u0456\u0441 \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456, \u0421\u0443\u043c\u0414\u0423, \u0441\u0432\u0456\u0434\u043e\u0446\u0442\u0432\u043e,2020\u0440.<\/li><li>\u041d\u0430\u0432\u0447\u0430\u043d\u043d\u044f \u0437\u0430 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043e\u044e \u00ab\u0406\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439\u043d\u043e-\u0440\u0435\u043a\u043b\u0430\u043c\u043d\u0430 \u0441\u043a\u043b\u0430\u0434\u043e\u0432\u0430 \u043f\u0440\u043e\u0444\u043e\u0440\u0456\u0454\u043d\u0442\u0430\u0446\u0456\u0439\u043d\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0443 \u0437\u0430\u043a\u043b\u0430\u0434\u0430\u0445 \u043e\u0441\u0432\u0456\u0442\u0438\u00bb, \u0421\u0443\u043c\u0441\u044c\u043a\u0438\u0439 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0423\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442, \u0441\u0432\u0456\u0434\u043e\u0446\u0442\u0432\u043e, 2020 \u0440.<\/li><li>\u041d\u0430\u0432\u0447\u0430\u043d\u043d\u044f \u0437\u0430 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043e\u044e \u00abTask &amp; Time management: \u0432\u0442\u0456\u043b\u0435\u043d\u043d\u044f \u043a\u043b\u0430\u0441\u0438\u0447\u043d\u0438\u0445 \u043c\u0435\u0442\u043e\u0434\u0438\u043a \u0443 web-\u0434\u043e\u0434\u0430\u0442\u043a\u0430\u0445\u00bb, \u0421\u0443\u043c\u0441\u044c\u043a\u0438\u0439 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0423\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442, \u0441\u0432\u0456\u0434\u043e\u0446\u0442\u0432\u043e, 2020 \u0440.<\/li><li>\u041d\u0430\u0432\u0447\u0430\u043d\u043d\u044f \u0437\u0430 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043e\u044e \u00ab<a href=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/Miroshnychenko_akredyt.jpg\">\u0410\u043a\u0440\u0435\u0434\u0438\u0442\u0430\u0446\u0456\u044f \u043e\u0441\u0432\u0456\u0442\u043d\u0456\u0445 \u043f\u0440\u043e\u0433\u0440\u0430\u043c: \u043d\u043e\u0432\u0430 \u043f\u0430\u0440\u0430\u0434\u0438\u0433\u043c\u0430<\/a>\u00bb, \u0421\u0443\u043c\u0441\u044c\u043a\u0438\u0439 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0423\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442, \u0441\u0432\u0456\u0434\u043e\u0446\u0442\u0432\u043e, 2019 \u0440.<\/li><li>\u041d\u0430\u0432\u0447\u0430\u043d\u043d\u044f \u0437\u0430 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043e\u044e \u00ab<a href=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/Miroshnychenko_ukr.mova.jpg\">\u0414\u0456\u043b\u043e\u0432\u0435 \u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0435 \u043c\u043e\u0432\u043b\u0435\u043d\u043d\u044f \u0443 \u0441\u0444\u0435\u0440\u0456 \u0432\u0438\u0449\u043e\u0457 \u043e\u0441\u0432\u0456\u0442\u0438<\/a>\u00bb, \u0421\u0443\u043c\u0441\u044c\u043a\u0438\u0439 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0423\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442, \u0441\u0432\u0456\u0434\u043e\u0446\u0442\u0432\u043e, 2019\u0440.<\/li><li>\u041d\u0430\u0432\u0447\u0430\u043d\u043d\u044f \u0437\u0430 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043e\u044e <a href=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/04\/Miroshnychenko_Inn.ped.d..jpg\">\u0456\u043d\u043d\u043e\u0432\u0430\u0446\u0456\u0439\u043d\u043e\u0457 \u043f\u0435\u0434\u0430\u0433\u043e\u0433\u0456\u0447\u043d\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0434\u043b\u044f \u043f\u0435\u0434\u0430\u0433\u043e\u0433\u0456\u0447\u043d\u0438\u0445 \u0442\u0430 \u043d\u0430\u0443\u043a\u043e\u0432\u043e-\u043f\u0435\u0434\u0430\u0433\u043e\u0433\u0456\u0447\u043d\u0438\u0445 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0456\u0432<\/a>, \u0421\u0443\u043c\u0441\u044c\u043a\u0438\u0439 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0423\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442, \u0441\u0432\u0456\u0434\u043e\u0446\u0442\u0432\u043e, 2018 \u0440.<\/li><\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-27213\" class=\"elementor-tab-title\" data-tab=\"13\" role=\"button\" aria-controls=\"elementor-tab-content-27213\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Other activities<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-27213\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"13\" role=\"region\" aria-labelledby=\"elementor-tab-title-27213\"><p>2021 &#8211; Member of the public organization \u201cProfessional organization of auditors, accountants and teachers of OKD\u201d. <a href=\"https:\/\/op.biem.sumdu.edu.ua\/wp-content\/uploads\/2021\/12\/Chlenskyj-kvytok-0470-Miroshnychenko-Olesia-Volodymyrivna-HO.pdf\">Membership card<\/a>.<\/p><table><tbody><tr><td><p>2021<\/p><\/td><td><p>\u0427\u043b\u0435\u043d \u0433\u0440\u043e\u043c\u0430\u0434\u0441\u044c\u043a\u043e\u0457 \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0457 \u201c\u0426\u0435\u043d\u0442\u0440 \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u0441\u0442\u0432\u0430 \u0442\u0430 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443\u201d<\/p><\/td><\/tr><tr><td><p>2018-2021<\/p><\/td><td><p>\u0427\u043b\u0435\u043d \u0413\u041e \u201c\u041e\u0441\u0432\u0456\u0442\u043d\u044c\u043e-\u043f\u0440\u0430\u0432\u043e\u0437\u0430\u0445\u0438\u0441\u043d\u0438\u0439 \u043a\u043e\u043e\u0440\u0434\u0438\u043d\u0430\u0446\u0456\u0439\u043d\u0438\u0439 \u0446\u0435\u043d\u0442\u0440\u201d<\/p><\/td><\/tr><\/tbody><\/table><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ma_el_bg_slider elementor-section elementor-top-section elementor-element elementor-element-3bf653b elementor-section-boxed elementor-section-height-default elementor-section-height-default jltma-glass-effect-no\" data-id=\"3bf653b\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;8d783ae&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-62b0f6d jltma-glass-effect-no\" data-id=\"62b0f6d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Miroshnychenko Olesia PhD, Senior Lecturer Contact information: Room: \u041a2-266 +38(0542) 665-092 Email: o.miroshnychenko@biem.sumdu.edu.uaFacebook:\u00a0https:\/\/www.facebook.com\/ Scientific degrees and academic titles: Academic title of Associate Professor of the Chair of Accounting and Taxation. Certificate (2021). PhD in economics \u2013 (Money, Finance and Credit, 2011) Topic of dissertation research: &#8220;The mechanism of management by the bank\u2019s competitiveness&#8221;\u00a0 \u00a0 Education: [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"parent":71112,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","footnotes":"","_wp_rev_ctl_limit":""},"class_list":["post-73982","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/pages\/73982","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=73982"}],"version-history":[{"count":0,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/pages\/73982\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/pages\/71112"}],"wp:attachment":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=73982"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}