Pub Date : 2024-04-02DOI: 10.29038/2786-4618-2024-01-119-123
Надія Максимчук
The article examines new approaches to the study of the importance of emotional intelligence and its role in the management activities of a modern manager, analyzes the components of emotional intelligence, describes the peculiarities of the relationship between the level of development of emotional intelligence and the effective and procedural parameters of management activities. The main approaches to the essence and structure of emotional intelligence are systematized. The important role of emotional intelligence development in managerial activity is proved. The dimensions of emotional intelligence in the structure of professional competence of a manager are outlined. The phenomenological level of influence of emotional intelligence on the motivational activity of a manager is noted. The main criteria for the development of emotional intelligence and its impact on the effectiveness of managerial activity are allocated. The effectiveness of today's organizations depends not only on the use of the latest technologies, but also on how skillfully managers unleash the potential of their employees through the development of emotional intelligence. One of the peculiarities of modern organizational activities is that the efficiency of activities and the scale of organizational achievements depend on the level of development of emotional intelligence, especially in the field of management. In this context, questions arise about the development of emotional management, the formation of skills and abilities to assess one's own and subordinates' activities, and the possibility of their mandatory disclosure Numerous studies show a direct relationship between emotional intelligence, personality, and managerial effectiveness. Business leaders are those who have highly developed emotional intelligence, which includes developed self-awareness, self-regulation, empathy, and social skills. These components directly affect the formation of manager-leader motivation. The role of the individual in the modern world is growing very rapidly, as the development of the enterprise and the country's economy as a whole depends on the individual. The harmonious development of the individual, his or her successful social adaptation, and the creation of a favorable social and psychological climate in the team directly affect the motivation and success of the enterprise. It is necessary not only to have professional skills but also to encourage subordinates to develop emotional intelligence in the process of self-realization. It is impossible to turn the process of interaction between management and subordinates into a standard management technology, as it is very complex and difficult to even outline with clearly defined techniques and rules. The manager plays a key role in creating a favorable social and psychological climate. But only a manager with a sufficiently developed emotional intelligence will successfully cope with this task. This is because he or she is able to
{"title":"EMOTIONAL COMPETENCE AND EMOTIONAL INTELLIGENCE","authors":"Надія Максимчук","doi":"10.29038/2786-4618-2024-01-119-123","DOIUrl":"https://doi.org/10.29038/2786-4618-2024-01-119-123","url":null,"abstract":"The article examines new approaches to the study of the importance of emotional intelligence and its role in the management activities of a modern manager, analyzes the components of emotional intelligence, describes the peculiarities of the relationship between the level of development of emotional intelligence and the effective and procedural parameters of management activities. The main approaches to the essence and structure of emotional intelligence are systematized. The important role of emotional intelligence development in managerial activity is proved. The dimensions of emotional intelligence in the structure of professional competence of a manager are outlined. The phenomenological level of influence of emotional intelligence on the motivational activity of a manager is noted. The main criteria for the development of emotional intelligence and its impact on the effectiveness of managerial activity are allocated. \u0000The effectiveness of today's organizations depends not only on the use of the latest technologies, but also on how skillfully managers unleash the potential of their employees through the development of emotional intelligence. One of the peculiarities of modern organizational activities is that the efficiency of activities and the scale of organizational achievements depend on the level of development of emotional intelligence, especially in the field of management. In this context, questions arise about the development of emotional management, the formation of skills and abilities to assess one's own and subordinates' activities, and the possibility of their mandatory disclosure Numerous studies show a direct relationship between emotional intelligence, personality, and managerial effectiveness. Business leaders are those who have highly developed emotional intelligence, which includes developed self-awareness, self-regulation, empathy, and social skills. These components directly affect the formation of manager-leader motivation. \u0000The role of the individual in the modern world is growing very rapidly, as the development of the enterprise and the country's economy as a whole depends on the individual. The harmonious development of the individual, his or her successful social adaptation, and the creation of a favorable social and psychological climate in the team directly affect the motivation and success of the enterprise. It is necessary not only to have professional skills but also to encourage subordinates to develop emotional intelligence in the process of self-realization. \u0000It is impossible to turn the process of interaction between management and subordinates into a standard management technology, as it is very complex and difficult to even outline with clearly defined techniques and rules. The manager plays a key role in creating a favorable social and psychological climate. But only a manager with a sufficiently developed emotional intelligence will successfully cope with this task. This is because he or she is able to","PeriodicalId":178739,"journal":{"name":"Economic journal of Lesya Ukrainka Volyn National University","volume":"20 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140753511","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-04-02DOI: 10.29038/2786-4618-2024-01-88-96
Микола Карлін, Олена Борисюк, Анастасія Звірко
The article analyzes the current state of the banking system and banking institutions in Ukraine as the main element of the financial market of Ukraine and highlights the key issues affecting its functioning and strengthening their financial security. It addresses aspects such as regulation, liquidity, credit, innovation, and competitiveness in the context of achieving security goals. Adaptation to a rapidly changing economic landscape, the integration of cutting-edge technologies, and ensuring stability amidst global financial trends emerge as pivotal tasks for the banking sector. Exploring both the problems and prospects becomes imperative in defining the evolving face of Ukraine's banking system within a highly competitive financial environment. The main objective is to determine the peculiarities of the development of banking Ukraine during the war, to single out the main problems and to define a system of measures to solve them. The research reveals the main directions of functioning of the Strategy of the National Bank of Ukraine until 2025. The article examines the causes and consequences of the problems in detail, as well as provides specific recommendations and strategies for overcoming the identified difficulties. In particular, attention is focused on the need to improve legislative regulation, increase the financial stability of banks, develop technological innovations in the banking sector, and strengthen the competitiveness of Ukrainian banks. The article also predicts possible prospects for the development of the banking system of Ukraine in the financial market, taking into account modern trends and challenges. The full-scale invasion of Russia on the territory of Ukraine became a test for the financial system of Ukraine, including the banking system of Ukraine, but it demonstrates high stability and adaptability. That is why today the identification of problems and prospects for the development of the banking sector is an important task for ensuring the efficient functioning of the economy as a whole and to ensure the financial security of banking institutions.
{"title":"ПРОБЛЕМИ І ПЕРСПЕКТИВИ РОЗВИТКУ БАНКІВСЬКИХ УСТАНОВ НА ФІНАНСОВОМУ РИНКУ УКРАЇНИ В КОНТЕКСТІ ЗАБЕЗПЕЧЕННЯ ФІНАНСОВОЇ БЕЗПЕКИ","authors":"Микола Карлін, Олена Борисюк, Анастасія Звірко","doi":"10.29038/2786-4618-2024-01-88-96","DOIUrl":"https://doi.org/10.29038/2786-4618-2024-01-88-96","url":null,"abstract":"The article analyzes the current state of the banking system and banking institutions in Ukraine as the main element of the financial market of Ukraine and highlights the key issues affecting its functioning and strengthening their financial security. It addresses aspects such as regulation, liquidity, credit, innovation, and competitiveness in the context of achieving security goals. \u0000Adaptation to a rapidly changing economic landscape, the integration of cutting-edge technologies, and ensuring stability amidst global financial trends emerge as pivotal tasks for the banking sector. Exploring both the problems and prospects becomes imperative in defining the evolving face of Ukraine's banking system within a highly competitive financial environment. \u0000The main objective is to determine the peculiarities of the development of banking Ukraine during the war, to single out the main problems and to define a system of measures to solve them. \u0000The research reveals the main directions of functioning of the Strategy of the National Bank of Ukraine until 2025. The article examines the causes and consequences of the problems in detail, as well as provides specific recommendations and strategies for overcoming the identified difficulties. In particular, attention is focused on the need to improve legislative regulation, increase the financial stability of banks, develop technological innovations in the banking sector, and strengthen the competitiveness of Ukrainian banks. The article also predicts possible prospects for the development of the banking system of Ukraine in the financial market, taking into account modern trends and challenges. \u0000The full-scale invasion of Russia on the territory of Ukraine became a test for the financial system of Ukraine, including the banking system of Ukraine, but it demonstrates high stability and adaptability. That is why today the identification of problems and prospects for the development of the banking sector is an important task for ensuring the efficient functioning of the economy as a whole and to ensure the financial security of banking institutions.","PeriodicalId":178739,"journal":{"name":"Economic journal of Lesya Ukrainka Volyn National University","volume":"44 14","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140751979","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-04-02DOI: 10.29038/2786-4618-2024-01-38-47
Лариса Черчик, Ніна Хумарова
Introduction. The need to improve and develop methodical approaches to the accounting of green infrastructure objects is due to the lack of a unified system for determining the green infrastructure objects status of municipal territorial communities; the high dynamism of changes in the quality of the urbanized environment natural components and the economic conditions of society's existence; insufficiently regulated spatial development of cities and intra-system zoning and zoning of cities; lack of an ecosystem approach to the procedure of green infrastructure objects assessment and accounting. The purpose of the article: to justify the need in determine the green infrastructure objects status of urboecosystems, generalize methodical approaches to the accounting of such objects and develop proposals for their improvement. Results. The article substantiates the necessity of determining the green infrastructure objects status in municipal territorial communities, improving and developing methodical approaches to their accounting. The institutional prerequisites for the green infrastructure objects accounting of urban ecosystems, the tools of quantitative and quantitative-qualitative accounting of green spaces (interactive maps and plans, GIS accounting, mapping methods) that have gained practical application are considered. International approaches to the accounting of green infrastructure objects of urban ecosystems are analyzed. Current approaches that can be used for the identification of green infrastructure objects, their inventory, and certification have been identified, which allows us to assert the feasibility of considering green infrastructure as natural assets of the urban economy with all the prerequisites and consequences, namely, reflection in the General Development Plans, development strategies, plans and projects, accounting on the accounts of municipalities, distribution of responsibility for creation, operation, restoration, etc., which will be directly reflected in the green infrastructure management system. Proposals have been developed to fill in the criteria for quantitative and qualitative accounting of green spaces, which must be included in inventory lists, registers and passports of green infrastructure objects. As well as value indicators: book value, restoration value, improvement value, value increase, depreciation of green infrastructure objects. The experience of accounting implementation for the value indicators of green infrastructure objects ecosystem services is substantiated, since ecosystem capital is no less important than financial capital, and over time it will become the basis of the national wealth of the world countries. Conclusions. The green infrastructure formation is one of the strategic directions of the green course principles implementation in urban planning, and the accounting system of green infrastructure objects is an institutional environment element of the green cities functioning, informa
{"title":"GREEN INFRASTRUCTURE OBJECTS ACCOUNTING OF URBOECOSYSTEMS: METHODOLOGICAL AND APPLIED ASPECTS","authors":"Лариса Черчик, Ніна Хумарова","doi":"10.29038/2786-4618-2024-01-38-47","DOIUrl":"https://doi.org/10.29038/2786-4618-2024-01-38-47","url":null,"abstract":"Introduction. The need to improve and develop methodical approaches to the accounting of green infrastructure objects is due to the lack of a unified system for determining the green infrastructure objects status of municipal territorial communities; the high dynamism of changes in the quality of the urbanized environment natural components and the economic conditions of society's existence; insufficiently regulated spatial development of cities and intra-system zoning and zoning of cities; lack of an ecosystem approach to the procedure of green infrastructure objects assessment and accounting. \u0000The purpose of the article: to justify the need in determine the green infrastructure objects status of urboecosystems, generalize methodical approaches to the accounting of such objects and develop proposals for their improvement. \u0000Results. The article substantiates the necessity of determining the green infrastructure objects status in municipal territorial communities, improving and developing methodical approaches to their accounting. The institutional prerequisites for the green infrastructure objects accounting of urban ecosystems, the tools of quantitative and quantitative-qualitative accounting of green spaces (interactive maps and plans, GIS accounting, mapping methods) that have gained practical application are considered. International approaches to the accounting of green infrastructure objects of urban ecosystems are analyzed. Current approaches that can be used for the identification of green infrastructure objects, their inventory, and certification have been identified, which allows us to assert the feasibility of considering green infrastructure as natural assets of the urban economy with all the prerequisites and consequences, namely, reflection in the General Development Plans, development strategies, plans and projects, accounting on the accounts of municipalities, distribution of responsibility for creation, operation, restoration, etc., which will be directly reflected in the green infrastructure management system. Proposals have been developed to fill in the criteria for quantitative and qualitative accounting of green spaces, which must be included in inventory lists, registers and passports of green infrastructure objects. As well as value indicators: book value, restoration value, improvement value, value increase, depreciation of green infrastructure objects. The experience of accounting implementation for the value indicators of green infrastructure objects ecosystem services is substantiated, since ecosystem capital is no less important than financial capital, and over time it will become the basis of the national wealth of the world countries. \u0000Conclusions. The green infrastructure formation is one of the strategic directions of the green course principles implementation in urban planning, and the accounting system of green infrastructure objects is an institutional environment element of the green cities functioning, informa","PeriodicalId":178739,"journal":{"name":"Economic journal of Lesya Ukrainka Volyn National University","volume":"16 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140753977","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-04-02DOI: 10.29038/2786-4618-2024-01-135-143
Любов Ліпич
Digitalization of business in combination with cultural diversity has created a new space and conditions where communication becomes a challenge. The purpose of the article is to identify intercultural aspects of communication in the context of digital business development. It is established that cultural sensitivity in business involves, on one hand, the formation of respect for legal and moral norms specific to a particular community, and on the other hand, enhances the operational efficiency of the company. It is argued that cultural factors influence decision-making in international business, and awareness and knowledge of cultural differences enhance the competitiveness of the company. It is postulated that the intercultural competencies of managers should be viewed in terms of their new functions and socio-professional roles in transnational organizations and through the lens of their cultural intelligence, which facilitates adaptation to new cultural realities and cultural freedom—a set of necessary skills, knowledge, and abilities for a manager in an international and even global dimension. The top 10 countries in the Digital Technology Usage Index (NRI) reveal three trends: they belong to high-income countries, demonstrate reliable network readiness in all dimensions, and European countries continue to dominate the list. These trends persisted in the 2023 ranking. The challenges hindering the development of digital trends and the transformation of the Ukrainian economy into a digital one are substantiated. Two scenarios for the development of digital business in Ukraine are identified depending on the assessment of the criticality and necessity of changes in the traditional economic structure: the inertial (evolutionary) and the targeted (forced). In the case of implementing the inertial scenario, the Ukrainian economy will remain inefficient, labor migration will continue, and Ukrainian products will be non-competitive in external markets. The targeted scenario envisions the transition of the Ukrainian economy to a digital one within 3-5 years. The result will be the emergence of new norms, standards, and value systems. The internationalization of management changes the traditional model of management communications.
{"title":"IMPACT OF E-COMMERCE ON INTERCULTURAL ASPECTS OF COMMUNICATION","authors":"Любов Ліпич","doi":"10.29038/2786-4618-2024-01-135-143","DOIUrl":"https://doi.org/10.29038/2786-4618-2024-01-135-143","url":null,"abstract":"Digitalization of business in combination with cultural diversity has created a new space and conditions where communication becomes a challenge. The purpose of the article is to identify intercultural aspects of communication in the context of digital business development. It is established that cultural sensitivity in business involves, on one hand, the formation of respect for legal and moral norms specific to a particular community, and on the other hand, enhances the operational efficiency of the company. It is argued that cultural factors influence decision-making in international business, and awareness and knowledge of cultural differences enhance the competitiveness of the company. It is postulated that the intercultural competencies of managers should be viewed in terms of their new functions and socio-professional roles in transnational organizations and through the lens of their cultural intelligence, which facilitates adaptation to new cultural realities and cultural freedom—a set of necessary skills, knowledge, and abilities for a manager in an international and even global dimension. The top 10 countries in the Digital Technology Usage Index (NRI) reveal three trends: they belong to high-income countries, demonstrate reliable network readiness in all dimensions, and European countries continue to dominate the list. These trends persisted in the 2023 ranking. \u0000The challenges hindering the development of digital trends and the transformation of the Ukrainian economy into a digital one are substantiated. Two scenarios for the development of digital business in Ukraine are identified depending on the assessment of the criticality and necessity of changes in the traditional economic structure: the inertial (evolutionary) and the targeted (forced). In the case of implementing the inertial scenario, the Ukrainian economy will remain inefficient, labor migration will continue, and Ukrainian products will be non-competitive in external markets. The targeted scenario envisions the transition of the Ukrainian economy to a digital one within 3-5 years. The result will be the emergence of new norms, standards, and value systems. The internationalization of management changes the traditional model of management communications.","PeriodicalId":178739,"journal":{"name":"Economic journal of Lesya Ukrainka Volyn National University","volume":"37 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140753469","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-04-02DOI: 10.29038/2786-4618-2024-01-153-161
Інна Милько, І.Т. Федорчук
The article defines theoretical aspects of social and ethical marketing. The interpretation of the concept of «socio-ethical marketing» by foreign and domestic scholars is analyzed. The main advantages of the concept of socio-ethical marketing, which are realized through its modern functions: analytical, production, pricing, sales, communication, strategic, managerial, informative, social, reproductive, are considered. Three ideas that form the basis of social and ethical marketing are described. Public, social, economic goals and principles of socio-ethical marketing are defined: objectivity, adequacy, orderliness, sustainability, awareness, balance, social responsibility, moral responsibility, publicity and transparency. The directions of application of social and ethical marketing are characterized. The spheres of economic activity in which the use of social and ethical marketing is particularly important are presented. The advantages, positive and negative consequences of the application of socio-ethical marketing in the public administration system are considered.
{"title":"ТЕОРЕТИЧНІ АСПЕКТИ СОЦІАЛЬНО-ЕТИЧНОГО МАРКЕТИНГУ","authors":"Інна Милько, І.Т. Федорчук","doi":"10.29038/2786-4618-2024-01-153-161","DOIUrl":"https://doi.org/10.29038/2786-4618-2024-01-153-161","url":null,"abstract":"The article defines theoretical aspects of social and ethical marketing. The interpretation of the concept of «socio-ethical marketing» by foreign and domestic scholars is analyzed. The main advantages of the concept of socio-ethical marketing, which are realized through its modern functions: analytical, production, pricing, sales, communication, strategic, managerial, informative, social, reproductive, are considered. \u0000Three ideas that form the basis of social and ethical marketing are described. Public, social, economic goals and principles of socio-ethical marketing are defined: objectivity, adequacy, orderliness, sustainability, awareness, balance, social responsibility, moral responsibility, publicity and transparency. \u0000The directions of application of social and ethical marketing are characterized. The spheres of economic activity in which the use of social and ethical marketing is particularly important are presented. \u0000The advantages, positive and negative consequences of the application of socio-ethical marketing in the public administration system are considered. \u0000 ","PeriodicalId":178739,"journal":{"name":"Economic journal of Lesya Ukrainka Volyn National University","volume":"258 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140751281","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-04-02DOI: 10.29038/2786-4618-2024-01-11-15
Анатолій Шворак
Abstract. The system of agricultural advisory services is an effective tool for improving agricultural culture, increasing the yield of agricultural crops, the productivity of farm animals and, ultimately, the efficiency of economic activity in the agricultural sphere. This happened first in all those states in which the agricultural sector was on the path to industrialization. The market began to dictate its conditions, because self-isolation and closed-mindedness ultimately lead to stagnation and degradation. The integration of Ukrainian agriculture into the European economic system requires bringing the agricultural sector to a higher level and requires a certain training of domestic agricultural producers for the adaptation of the implemented policy in the EU - a deep understanding of the content and essence of all components of the common agrarian policy.
{"title":"FOREIGN EXPERIENCE IN THE DEVELOPMENT OF AN AGRICULTURAL ADVISORY SERVICES AND ITS INTRODUCTION IN UKRAINE","authors":"Анатолій Шворак","doi":"10.29038/2786-4618-2024-01-11-15","DOIUrl":"https://doi.org/10.29038/2786-4618-2024-01-11-15","url":null,"abstract":" Abstract. The system of agricultural advisory services is an effective tool for improving agricultural culture, increasing the yield of agricultural crops, the productivity of farm animals and, ultimately, the efficiency of economic activity in the agricultural sphere. This happened first in all those states in which the agricultural sector was on the path to industrialization. The market began to dictate its conditions, because self-isolation and closed-mindedness ultimately lead to stagnation and degradation. The integration of Ukrainian agriculture into the European economic system requires bringing the agricultural sector to a higher level and requires a certain training of domestic agricultural producers for the adaptation of the implemented policy in the EU - a deep understanding of the content and essence of all components of the common agrarian policy. \u0000 ","PeriodicalId":178739,"journal":{"name":"Economic journal of Lesya Ukrainka Volyn National University","volume":"30 35","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140752920","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-04-02DOI: 10.29038/2786-4618-2024-01-28-37
Тетяна Калінеску, Катерина Мартиненко
The article examines accounting and control support for export-import operations of enterprises in the context of management accounting of these operations. It was determined that today there are problems with the accounting of information on the costs of export-import operations, which do not allow enterprises to fully calculate the effectiveness of conducting foreign economic activities. Each enterprise implements management accounting personally, the current legislation allows adding new ones to the list of sub-accounts with preservation of sub-account codes according to the Chart of Accounts, based on the needs of management, control, analysis and reporting of the enterprise. This measure will allow the enterprise to receive more detailed, specific information, which will help the management staff in planning, analysis and control of the accounting and control support of export-import operations, to make decisions, for the effective implementation of their activities. As a result of the study of the problems of accounting and control support for export-import operations, additional accounts for accounting of income and expenses of foreign economic activity, which will be kept according to geographical and economic segments, as well as an algorithm for the formation of a corresponding management report on financial results, which reflects these additional incomes and additional expenses, are proposed arising during the implementation of this activity. According to the given algorithm for calculating the absolute and relative efficiency of the enterprise's export activity, in the future it is possible to calculate the absolute and relative efficiency of each individual export operation, which will provide the necessary information for the process of making managerial decisions regarding the selection of the most effective types of products. Thus, the effectiveness of the export operation is determined not only by the amount of costs incurred by the exporter during the operation, but also by other factors, including the correct determination of the customs value, which depends on the amount of taxes paid.
{"title":"IMPROVEMENT OF ACCOUNTING AND CONTROL SUPPORT OF EXPORT AND IMPORT OPERATIONS OF ENTERPRISES","authors":"Тетяна Калінеску, Катерина Мартиненко","doi":"10.29038/2786-4618-2024-01-28-37","DOIUrl":"https://doi.org/10.29038/2786-4618-2024-01-28-37","url":null,"abstract":"The article examines accounting and control support for export-import operations of enterprises in the context of management accounting of these operations. It was determined that today there are problems with the accounting of information on the costs of export-import operations, which do not allow enterprises to fully calculate the effectiveness of conducting foreign economic activities. \u0000Each enterprise implements management accounting personally, the current legislation allows adding new ones to the list of sub-accounts with preservation of sub-account codes according to the Chart of Accounts, based on the needs of management, control, analysis and reporting of the enterprise. This measure will allow the enterprise to receive more detailed, specific information, which will help the management staff in planning, analysis and control of the accounting and control support of export-import operations, to make decisions, for the effective implementation of their activities. \u0000As a result of the study of the problems of accounting and control support for export-import operations, additional accounts for accounting of income and expenses of foreign economic activity, which will be kept according to geographical and economic segments, as well as an algorithm for the formation of a corresponding management report on financial results, which reflects these additional incomes and additional expenses, are proposed arising during the implementation of this activity. According to the given algorithm for calculating the absolute and relative efficiency of the enterprise's export activity, in the future it is possible to calculate the absolute and relative efficiency of each individual export operation, which will provide the necessary information for the process of making managerial decisions regarding the selection of the most effective types of products. \u0000Thus, the effectiveness of the export operation is determined not only by the amount of costs incurred by the exporter during the operation, but also by other factors, including the correct determination of the customs value, which depends on the amount of taxes paid.","PeriodicalId":178739,"journal":{"name":"Economic journal of Lesya Ukrainka Volyn National University","volume":"97 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140754744","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-04-02DOI: 10.29038/2786-4618-2024-01-124-134
Olena Bilovodska, Kostiantyn Ivanchenko
Abstract. The modern global market requires extraordinary attention to the development of retail trade, which is not only the face of the economy of countries, but also plays a key role in promoting their economic prosperity. In this context, understanding the relationship between retail development indicators and indicators of the state of the economy is necessary given the importance of retail trade as one of the key elements of economic systems and is an important task for scientists and economists. Highlighting the relationship between retail trade and the state of the economy of European countries opens up opportunities for understanding and predicting economic and social trends on the path of Ukraine's accession to the EU, and promotes entrepreneurship. This study aims to model the relationship and establish statistically significant dependencies between the development of retail trade and the economic development of European countries, and to identify indicators that have an impact on the development of the industry. The study established a statistically significant impact of economic growth characteristics on the development of the retail trade industry in European countries in 2005-2022. In particular, it has been determined that the volume of trade turnover depends on such indicators as GDP per capita, consumer inflation and unemployment in the economy. The number of retailers is influenced by the volume of high-tech exports and the Gini index, which measures income inequality in the country. The number of employees in the industry depends on consumer inflation, unemployment and the Gini index. The share of income that is invested in the operating activities of the industry's enterprises depends on the level of consumer inflation, unemployment, the share of research and development expenditures in GDP and GDP per capita. GDP per capita has the strongest positive effect on turnover and consumer inflation on turnover. The unemployment rate has the strongest negative impact on turnover and the number of employees in the industry. The study confirmed the hypothesis about the positive impact of economic development on the retail industry in European countries. An economic system that promotes investment in research and development, aims to reduce unemployment and increase economic efficiency, plays a key role in the development of the retail industry in European countries. Given this, future research should focus on other factors that may influence the development of the retail industry in order to better understand the processes taking place in this area and to develop more accurate and effective strategies to promote its sustainable growth.
{"title":"МОДЕЛЮВАННЯ ВЗАЄМОЗВ'ЯЗКУ МІЖ РОЗВИТКОМ РОЗДРІБНОЇ ТОРГІВЛІ ТА ЕКОНОМІЧНИМИ ПОКАЗНИКАМИ В ЄВРОПЕЙСЬКИХ КРАЇНАХ","authors":"Olena Bilovodska, Kostiantyn Ivanchenko","doi":"10.29038/2786-4618-2024-01-124-134","DOIUrl":"https://doi.org/10.29038/2786-4618-2024-01-124-134","url":null,"abstract":"Abstract. The modern global market requires extraordinary attention to the development of retail trade, which is not only the face of the economy of countries, but also plays a key role in promoting their economic prosperity. In this context, understanding the relationship between retail development indicators and indicators of the state of the economy is necessary given the importance of retail trade as one of the key elements of economic systems and is an important task for scientists and economists. Highlighting the relationship between retail trade and the state of the economy of European countries opens up opportunities for understanding and predicting economic and social trends on the path of Ukraine's accession to the EU, and promotes entrepreneurship. This study aims to model the relationship and establish statistically significant dependencies between the development of retail trade and the economic development of European countries, and to identify indicators that have an impact on the development of the industry. The study established a statistically significant impact of economic growth characteristics on the development of the retail trade industry in European countries in 2005-2022. In particular, it has been determined that the volume of trade turnover depends on such indicators as GDP per capita, consumer inflation and unemployment in the economy. The number of retailers is influenced by the volume of high-tech exports and the Gini index, which measures income inequality in the country. The number of employees in the industry depends on consumer inflation, unemployment and the Gini index. The share of income that is invested in the operating activities of the industry's enterprises depends on the level of consumer inflation, unemployment, the share of research and development expenditures in GDP and GDP per capita. GDP per capita has the strongest positive effect on turnover and consumer inflation on turnover. The unemployment rate has the strongest negative impact on turnover and the number of employees in the industry. The study confirmed the hypothesis about the positive impact of economic development on the retail industry in European countries. An economic system that promotes investment in research and development, aims to reduce unemployment and increase economic efficiency, plays a key role in the development of the retail industry in European countries. Given this, future research should focus on other factors that may influence the development of the retail industry in order to better understand the processes taking place in this area and to develop more accurate and effective strategies to promote its sustainable growth.","PeriodicalId":178739,"journal":{"name":"Economic journal of Lesya Ukrainka Volyn National University","volume":"20 22","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140753505","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-04-02DOI: 10.29038/2786-4618-2024-01-78-87
Олександр Євтух
Introduction. The article is devoted to important problems: what are the origins of people's wealth and inequality, why do some nations decline and others become richer? The purpose of the article.. The purpose of the article: on the basis of a systematic approach to problems and a new interpretation of the basic law of value, the principle of its growth, and the fundamental provisions of the theory of finance, to shed light on the nature of the wealth of mankind. Results.The article examines the approaches of scientists from different countries, regarding their answers to today's questions and the substantiation of their conclusions. On the basis of a systemic approach, the nature and causes of the wealth of people and nations were investigated, and the contribution of scientists to the solution of existing problems was analyzed. It is substantiated that there were and will be many reasons for wealth, and they are always interconnected. The nature of wealth remains the same - the desire of people to create and circulate value in order to satisfy their needs and the needs of nature. A study was conducted using the law of value and the fundamental provisions of the theory of finance, which showed that trust and responsibility between people, the state and nature were and are the basic principle of wealth. It is outlined that trust and responsibility are a manifestation of a person's worldview, when a person not only understands the need to be trustworthy and responsible, but also feels such a need. Trust and responsibility, as a manifestation of human consciousness, is formed by many factors: geographical, climatic, political, national, family, pedagogical, psychological, spiritual, as well as education, availability of natural resources, technological progress, legal and moral norms, and others The article analyzes the problems of increasing wealth in Ukraine and highlights the ways of its growth. An attempt was made to make a scientific forecast of the growth of the wealth of mankind in the information age. Conclusions It is proven that during the transition to the information age, which has already begun, the worldview of the population of the countries and the world scientific paradigm are changing, which creates for scientists a new foundation for researching the problems of wealth development. However, the nature of wealth remains the same: trust and responsibility between people and man towards nature. Trust-responsible relationships are a manifestation of a person's worldview.
{"title":"THE FINANCIAL ASPECT OF THE WEALTH OF PEOPLE AND NATIONS","authors":"Олександр Євтух","doi":"10.29038/2786-4618-2024-01-78-87","DOIUrl":"https://doi.org/10.29038/2786-4618-2024-01-78-87","url":null,"abstract":"Introduction. The article is devoted to important problems: what are the origins of people's wealth and inequality, why do some nations decline and others become richer? \u0000The purpose of the article.. The purpose of the article: on the basis of a systematic approach to problems and a new interpretation of the basic law of value, the principle of its growth, and the fundamental provisions of the theory of finance, to shed light on the nature of the wealth of mankind. \u0000Results.The article examines the approaches of scientists from different countries, regarding their answers to today's questions and the substantiation of their conclusions. On the basis of a systemic approach, the nature and causes of the wealth of people and nations were investigated, and the contribution of scientists to the solution of existing problems was analyzed. \u0000 It is substantiated that there were and will be many reasons for wealth, and they are always interconnected. The nature of wealth remains the same - the desire of people to create and circulate value in order to satisfy their needs and the needs of nature. A study was conducted using the law of value and the fundamental provisions of the theory of finance, which showed that trust and responsibility between people, the state and nature were and are the basic principle of wealth. \u0000It is outlined that trust and responsibility are a manifestation of a person's worldview, when a person not only understands the need to be trustworthy and responsible, but also feels such a need. Trust and responsibility, as a manifestation of human consciousness, is formed by many factors: geographical, climatic, political, national, family, pedagogical, psychological, spiritual, as well as education, availability of natural resources, technological progress, legal and moral norms, and others \u0000The article analyzes the problems of increasing wealth in Ukraine and highlights the ways of its growth. An attempt was made to make a scientific forecast of the growth of the wealth of mankind in the information age. \u0000Conclusions It is proven that during the transition to the information age, which has already begun, the worldview of the population of the countries and the world scientific paradigm are changing, which creates for scientists a new foundation for researching the problems of wealth development. However, the nature of wealth remains the same: trust and responsibility between people and man towards nature. Trust-responsible relationships are a manifestation of a person's worldview. \u0000 ","PeriodicalId":178739,"journal":{"name":"Economic journal of Lesya Ukrainka Volyn National University","volume":"107 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140754398","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-04-02DOI: 10.29038/2786-4618-2024-01-22-27
Наталія Хомюк, Тетяна Шматковська, Микола Дзямулич, Леся Гаряга
The article examines the modern determinants of the development of the inclusive labor market in Ukraine, which are determined by a complex of specific factors that affect the process of integration of people from socially vulnerable population groups. It has been proven that one of the key components of the inclusive labor market are socio-economic conditions that form the foundation for the development of an inclusive economy. It was determined that the degree of economic development, the level of unemployment and the availability of financial resources directly affect the formation of an inclusive labor market. In addition, an important role in the formation of an inclusive environment is also played by legal regulation, including the interaction of national public administration bodies with the international labor organization. It has been proven that normative acts aimed at protecting the rights of socially vulnerable persons create the necessary conditions for their active participation in economic activity on the labor market. It was determined that the development and improvement of such normative legal acts is a strategic task for ensuring the sustainable development of the inclusive labor market in Ukraine. Socio-cultural factors that determine society's attitude towards socially vulnerable persons and shape openness and tolerance in the working environment are considered. It was determined that an effective policy of differentiation and acceptance of diversity can contribute to the creation of a positive climate for inclusive employment, promoting the development of diverse talents and skills among employees in order to strengthen the relevance of their qualifications to the demands of employers. It has been proven that educational opportunities for persons with disabilities play a key role in their integration into the inclusive labor market. It was found that the system of providing high-quality education and professional training, as well as the implementation of special support programs in general, contribute to the growth of the competitiveness of this group of workers in the labor market. It was determined that organizational aspects, such as the creation of specialized employment centers, functional support of enterprises that implement inclusive practices, as well as the development of corporate responsibility, contribute to the effective solution of the problems of integration of socially vulnerable persons in the field of work. It is proved that all the mentioned determinants are closely interrelated and interact with each other, forming a complex system of factors that influence the development of the inclusive labor market in Ukraine.
{"title":"DETERMINANTS OF THE DEVELOPMENT OF THE INCLUSIVE LABOR MARKET IN UKRAINE","authors":"Наталія Хомюк, Тетяна Шматковська, Микола Дзямулич, Леся Гаряга","doi":"10.29038/2786-4618-2024-01-22-27","DOIUrl":"https://doi.org/10.29038/2786-4618-2024-01-22-27","url":null,"abstract":"The article examines the modern determinants of the development of the inclusive labor market in Ukraine, which are determined by a complex of specific factors that affect the process of integration of people from socially vulnerable population groups. It has been proven that one of the key components of the inclusive labor market are socio-economic conditions that form the foundation for the development of an inclusive economy. It was determined that the degree of economic development, the level of unemployment and the availability of financial resources directly affect the formation of an inclusive labor market. In addition, an important role in the formation of an inclusive environment is also played by legal regulation, including the interaction of national public administration bodies with the international labor organization. It has been proven that normative acts aimed at protecting the rights of socially vulnerable persons create the necessary conditions for their active participation in economic activity on the labor market. It was determined that the development and improvement of such normative legal acts is a strategic task for ensuring the sustainable development of the inclusive labor market in Ukraine. Socio-cultural factors that determine society's attitude towards socially vulnerable persons and shape openness and tolerance in the working environment are considered. It was determined that an effective policy of differentiation and acceptance of diversity can contribute to the creation of a positive climate for inclusive employment, promoting the development of diverse talents and skills among employees in order to strengthen the relevance of their qualifications to the demands of employers. It has been proven that educational opportunities for persons with disabilities play a key role in their integration into the inclusive labor market. It was found that the system of providing high-quality education and professional training, as well as the implementation of special support programs in general, contribute to the growth of the competitiveness of this group of workers in the labor market. It was determined that organizational aspects, such as the creation of specialized employment centers, functional support of enterprises that implement inclusive practices, as well as the development of corporate responsibility, contribute to the effective solution of the problems of integration of socially vulnerable persons in the field of work. It is proved that all the mentioned determinants are closely interrelated and interact with each other, forming a complex system of factors that influence the development of the inclusive labor market in Ukraine.","PeriodicalId":178739,"journal":{"name":"Economic journal of Lesya Ukrainka Volyn National University","volume":"183 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140752195","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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