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The paper represents a comparative study of national culture features of the main commercial partners of the Republic of Moldova and the countries preferred by Moldovan citizens to emigrate: Romania, Russia, Italy and Germany. The research focused on two cultural bipolar models: Hofstede, which comprises six cultural dimensions: individualism vs. collectivism, power distance, uncertainty avoidance, masculinity vs. femininity, long-term vs. short-term orientation, indulgence vs. restraint, and Trompenaars-Hampden-Turner, which contains seven dimensions: universalism vs. particularism, individualism vs. communitarianism, neutral vs. emotional, specific vs. diffuse, achievement vs. ascription, sequential time vs. synchronous time, internal vs. external control. The established similarities and differences, knowledge of cultural specificity in international interactions, both social and economic, is an added value for individuals to successfully integrate and fit into a society, other than their native, and for businesses to be successfully managed on international level.

Introduction. For each individual country, tourism plays an important role in stimulating economic development, not only directly in the tourism industry but also in related industries and other sectors of the economy. Tourism has a positive impact on employment, consumer demand and foreign exchange earnings. The role of tourism in the development of the national economy cannot be overemphasized, however, the tourism industry has objective prerequisites for its development based on historical, geographical, cultural and economic factors.Purpose of the research. The study aims at demonstrating the effectiveness of measures to improve the management of tourism enterprises in the context of Euro- European integration.Research method. The research methods used to achieve the objectives were: empirical - industry research and analysis; observation, generalization, comparison.Results. On the basis of the researches there were found problems concerning development of theoretical and applied researches in the direction of formation and development of tourist industry in Ukraine. Materials of work are based on scientific works of leading domestic and foreign scientists, legislative acts, normative documents. Management of the tourism industry in Ukraine in the conditions of globalization and European integration requires search for innovative approaches and new views, introduction of European norms and standards, i.e. improvement of the methods of management of the tourist industry, development and evaluation of models of development of tourism sphere in the system of state and regional economic development. Modern realities in Ukraine were analyzed and the necessity to create optimal, rational and profitable conditions of development was revealed.The peculiarities of the tourism industry development are defined, which is aimed at identifying opportunities and future development of the tourism industry on a long-term basis. In order to predict the effectiveness of the article the company of the tourist industry for which it is proposed to use auto-progressive models, which help to determine the presence of autocorrelation with the n-flags of late purchase activity of consumers of tourist services. It is established that stable development of tourism is possible on the conditions of cooperation between the state and business. This is necessary for the development and implementation of programs that will be used to cover the specific nature of the tourism industry.Perspectives. In the context of building a qualitatively new institutional framework for the development of the knowledge economy, substantial further research is required. Since the development of the tourism sector in Ukraine in the context of globalization and Euro-European integration requires the updating of types of tourism activity and the implementation of integration with international tourism industry leaders, Introduction of the already existing world experience in meeting the demand of the industry consumers.

Abstract. The article aims to introduce into the scientific circulation and to make an analysis of the historical source – an unknown register of the dowry of 1772 of a representative of the Cossack officers Yevdokiia Vasylivna Komarovska. The register of dowry is stored in the State Archives of Chernihiv Region. Up till now, a small number of similar documents of the government officers of the Chernihiv Regiment were known. The published register of the dowry was studied for the first time, which determines the scientific novelty of the publication. In preparing the publication, the research methods were selected in accordance with the purpose, and the most important were general scientific methods of analysis and deduction. The archeographic publication contains the text of the dowry register and analyzes its content. The circumstances of the document have been clarified and information about the persons mentioned in it has been provided. Conclusions. The internal structure of the document is typical for the registers of dowry representatives of the Cossack officers. The property is classified and has its own internal gradation. Among the dowry is dominated by silver, valuable utensils, money, jewelry, bedding. The study of the articles of the register makes it possible to recreate the life of the representatives of the Cossack officers of that time, to determine the level of wealth of the family of Bunchuk's comrade Vasyl Ivanovych Komarovskyi.

Abstract
In Oedipus at Colonus Sophocles shows that neither individual reason nor piety are singularly sufficient for either individual happiness or the common good. Human understanding is dependent on a decentering of the individual, such that the reason of the wider community, including that of the gods, can augment the limitations of individual perspective. Sophocles shows not only the dependence of faith and reason on one another, but the degree to which both are dependent on reciprocal good will within a community.

The article considers the interaction of customs and business in the context of the Customs Code of the Eurasian Economic Union on the example of the Republic of Bashkortostan. The activity of Bashkortostan customs has a significant impact on the stable international cooperation of republican business structures. The article analyses the implemented and necessary measures to achieve the optimal level of customs and business partnership.

Demographic processes are key links in matters of spatial development. The article presents an analysis of the main geodemographic parameters: age structure and level of urbanization on the example of the regions of the Asian part of Russia for 2010-2019. For spatio-temporal display of the transformation of the age structure, the method of triple coding was applied. The results obtained clearly reflect the inter-regional inequality and polarization of the socio-economic space of the Asian part of Russia.

Modern life is in many ways defined by how humans across the world are highly interconnected—and interdependent—through complex global systems. These technologically advanced systems satisfy critical needs through large-scale global networks of communication, transportation, food, healthcare, energy, manufacturing, and finance. The structure and dynamics of these self-organized networks—or complex adaptive systems (CAS)—are studied to analyze systemic fragility and resilience. As we increasingly rely on these globalized CAS, we surrender more and more individual autonomy and agency, diminishing our ability to actually control our outcomes and wellbeing.
In this paper, we discuss how the illusion that we as individuals—or even as a society—can fully control the modern complex systems-of-systems that enable modern living is a dangerous optimism bias. However, the anxiety that comes from supplanting this illusion with a diminished sense of control and autonomy, and the resignation that the world is unpredictable, chaotic, and random is an unsatisfying alternative. Instead, we advocate for greater study and understanding of these systems and for the design of governance paradigms that employ the lenses of complexity, global systemic risk, and our inexorable interdependence. Advancements in this research area would enable both individuals and policy-makers to more effectively navigate the complex systems-of-systems that define globalization, with the goal of restoring a greater sense of agency and control in an uncertain world.

The subject of the study is to highlight the peculiarities of accounting and analysis of labor remuneration and its taxation in order to identify the problems of implementation and justification of the principles, directions and means of improving the organization of this activity. The purpose of the article is to determine the principles of organization of accounting, analysis and taxation of wages at enterprises in order to increase its stimulating role for employees as the basis of their well-being, personal growth and reproduction in general, and for entrepreneurs as an important component of reproduction of entrepreneurial activity, social responsibility and other types of business. The methodological basis of the article is the methods and approaches of economic, institutional and theory of sustainable development. In particular: monographic, historical, statistical and economic, accounting. Results of the article. It has been established that the accounting of labor remuneration and its taxation is carried out according to analytical and synthetic accounts in accordance with the results, which are the basis for the analysis of the efficiency of the use of labor resources and labor productivity, including based on a comparison of costs and profits with respect to employees. The principles regarding the organization of accounting, analysis and taxation of labor remuneration and its improvement are substantiated, namely compliance with economic laws; patterns of development and dynamics of production; ensuring reproduction processes; innovativeness; systematicity. Field of application of results. The main provisions of the article can be implemented in the activities of enterprises and organizations; individual entrepreneurs; institutions of higher education of an economic profile. Conclusions. In the perspective of improving the state of calculation of wages, its accounting, analysis and taxation, it should be based on theoretical and practical measures and management decisions in accordance with the defined principles of their organization. Organizational and economic measures are of primary importance among them. They relate to the introduction of changes (if necessary) to the Regulation on the remuneration of enterprises, which would, on the one hand, guarantee compliance with the minimum wage level, and on the other hand, ensure the direct connection of the norms of wage rates with the production volumes of the relevant types of products and certain works, provision of services. It is also necessary to carry out constant operational control over compliance with the optimal dynamics of labor productivity and wages, timely payments of wages and accrued taxes to the budget. This will have a positive effect on the reduction of costs under the item "Labor costs" in the cost price of a unit of certain types of products, therefore, and on increasing the level of its market competitiveness and profitability. It is important to pay managers and specialists of enterprises according to official salaries, but taking into account the achievement of the final results of the activity.

Purpose
This study aims to the perceptions of the administration of Greek universities on sustainable development and the role of the administration in the implementation of corresponding practices. Specifically, it examines management's perception and contribution to sustainable development and assesses the sustainability initiatives taking place in universities and the factors that influence their implementation. The obstacles and motivations in the implementation of these actions are also investigated.


Design/methodology/approach
For the empirical analysis, a survey was conducted during the period March–June 2022, addressing questionnaires to 12 rectors or vice rectors dealing with the sustainability of the respective 12 Greek universities. Secondary data about their sustainability practices were also collected from the institutions' official Web pages.


Findings
The results show that management's perception of sustainable development mainly concerns the conservation of resources for future generations and the balancing of the economy. Moreover, the findings indicate that universities play a significant role in achieving sustainability by contributing to the educational process, conducting research and serving as a model of sustainability for both the educational community and society as a whole. Financial and institutional barriers are characterized as the most important obstacles for adopting sustainability practices. The most popular motives to promote sustainability issues are financial support of universities, in addition to the governmental support of the leadership and, in particular, of the rectorate authorities.


Originality/value
To the best of the authors' knowledge, this study is the first conducted among the Greek universities that focuses on administration's viewpoint and contributes to the international dialogue on the implementation of sustainability by higher education institutions. The results provide preliminary evidence of top management responses to endorse sustainability activities at the higher education institutes in the broader area of Eastern Europe.

The Caspian region has entered a new stage of its development. The geopolitical rivalry over the choice of routes for the export of hydrocarbon resources to foreign markets, as well as the fierce negotiation process in light of the preparation of the Convention on the international legal status of the Caspian Sea have overshadowed the issues of economic cooperation between the countries of the region. Implementation of transport projects, expansion of shipping, and growth of mutual trade turnover became priority issues in the policies of the Caspian littoral states and countries that are not members of the Caspian Five. These processes give Russia new opportunities to strengthen its position in the Caspian Sea and at the same time require it to take new approaches to realization of its national interests.