Pub Date : 2023-11-23DOI: 10.31470/2306-546x-2023-58-99-105
M. Kuzheliev, S. Stabias
The subject of the research is theoretical approaches to the functioning and development of non-banking financial institutions under martial law. The purpose of the article is to analyze the impact of the war on the results of the financial activities of non-banking institutions based on a systemic approach and to propose a set of measures to stabilize their activities. Method or methodology of research. The article uses methods of scientific abstraction, analysis and synthesis, a systematic approach, and generalization. Results of the article. The article examines the peculiarities of the functioning of non-banking financial institutions in the conditions of Russia's open aggression against Ukraine. An analysis of the trends in the functioning of the insurance services market during martial law was carried out. The dynamics of indebtedness of members of credit unions and the dynamics of lending by financial companies to borrowers for the period 2019-2022 were studied. The prospects for the development of the market of non-bank financial intermediaries in Ukraine after the end of the war were considered. A SWOT analysis of the activities of non-banking financial institutions in modern conditions was carried out. Field of application of results. The results of the study can be used in the process of streamlining the regulatory framework that regulates the activities of participants in the financial services market of Ukraine. Conclusions. In the conditions of martial law and the need to develop the country after the victory, transactions in the financial services market in general and in the segment of non-banking financial institutions are of particular importance. In Ukraine, there is considerable potential for the development of this subsystem of market relations. Currently, the question of the functioning of the market of non-banking institutions, their full legal and institutional support is open and relevant, but it has certain inhibitions, which are caused by an objective factor - the war in the country.
{"title":"Activities of non-banking financial institutions in Ukraine under the conditions of marital state","authors":"M. Kuzheliev, S. Stabias","doi":"10.31470/2306-546x-2023-58-99-105","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-58-99-105","url":null,"abstract":"The subject of the research is theoretical approaches to the functioning and development of non-banking financial institutions under martial law. The purpose of the article is to analyze the impact of the war on the results of the financial activities of non-banking institutions based on a systemic approach and to propose a set of measures to stabilize their activities. Method or methodology of research. The article uses methods of scientific abstraction, analysis and synthesis, a systematic approach, and generalization. Results of the article. The article examines the peculiarities of the functioning of non-banking financial institutions in the conditions of Russia's open aggression against Ukraine. An analysis of the trends in the functioning of the insurance services market during martial law was carried out. The dynamics of indebtedness of members of credit unions and the dynamics of lending by financial companies to borrowers for the period 2019-2022 were studied. The prospects for the development of the market of non-bank financial intermediaries in Ukraine after the end of the war were considered. A SWOT analysis of the activities of non-banking financial institutions in modern conditions was carried out. Field of application of results. The results of the study can be used in the process of streamlining the regulatory framework that regulates the activities of participants in the financial services market of Ukraine. Conclusions. In the conditions of martial law and the need to develop the country after the victory, transactions in the financial services market in general and in the segment of non-banking financial institutions are of particular importance. In Ukraine, there is considerable potential for the development of this subsystem of market relations. Currently, the question of the functioning of the market of non-banking institutions, their full legal and institutional support is open and relevant, but it has certain inhibitions, which are caused by an objective factor - the war in the country.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"568 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139242692","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 : 2023-09-28DOI: 10.31470/2306-546x-2023-58-54-60
L. Marmul, Iryna Romanіuk, Oksana Marchenko
The subject of the study is the organisation of accounting for agents in the tourism market and its improvement. The purpose of the article is to identify the activity of agents in the market of tourist services mainly as intermediary and to substantiate, accordingly, the specifics of the organisation and implementation of its accounting, as well as the peculiarities of tax accounting. The methodological basis of the article is based on the following methods: monographic, historical, system-structural analysis and synthesis, accounting, economic comparisons and generalisations. Results of the article. It is determined that travel agents belong to the largest group of providers of tourist services to the population and taxpayers. Therefore, the organisation of accounting is an important component of their activities. The article identifies the problems of accounting related to the nature of the activity (main or intermediary) and its identification, as well as the tax status of travel agents and tour operators. This made it possible to summarise the registers and accounts that can be used in accounting; to classify travel agents as certain classes of taxpayers; and to propose areas for automating accounting work. Ultimately, this will facilitate the receipt of systematic, unbiased information about activities, its provision and effective management decisions on development and competitiveness. Field of application of results. The content and conclusions of the article can be used in the educational process of higher education institutions for the training of students of tourism profile; in the activities of tourism market agents. Conclusions. The organisation and implementation of accounting by travel agents is determined by the content of their activities as mainly intermediary; the predominant number of recorded revenues as transit; taxation of their own income and accounting for taxes at the time of income. This determines a clear and rather limited set of accounts and sub-accounts for accounting entries of the main activity. For tax accounting, it remains important to establish the moment of receipt of own income to choose the options for calculating taxes; to take into account the amount of income to classify travel agents as a particular class of taxpayers. In the future, the improvement of travel agents' accounting should be based on the use of automation, software, and other digital technologies.
{"title":"Organisation of accounting for travel agents","authors":"L. Marmul, Iryna Romanіuk, Oksana Marchenko","doi":"10.31470/2306-546x-2023-58-54-60","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-58-54-60","url":null,"abstract":"The subject of the study is the organisation of accounting for agents in the tourism market and its improvement. The purpose of the article is to identify the activity of agents in the market of tourist services mainly as intermediary and to substantiate, accordingly, the specifics of the organisation and implementation of its accounting, as well as the peculiarities of tax accounting. The methodological basis of the article is based on the following methods: monographic, historical, system-structural analysis and synthesis, accounting, economic comparisons and generalisations. Results of the article. It is determined that travel agents belong to the largest group of providers of tourist services to the population and taxpayers. Therefore, the organisation of accounting is an important component of their activities. The article identifies the problems of accounting related to the nature of the activity (main or intermediary) and its identification, as well as the tax status of travel agents and tour operators. This made it possible to summarise the registers and accounts that can be used in accounting; to classify travel agents as certain classes of taxpayers; and to propose areas for automating accounting work. Ultimately, this will facilitate the receipt of systematic, unbiased information about activities, its provision and effective management decisions on development and competitiveness. Field of application of results. The content and conclusions of the article can be used in the educational process of higher education institutions for the training of students of tourism profile; in the activities of tourism market agents. Conclusions. The organisation and implementation of accounting by travel agents is determined by the content of their activities as mainly intermediary; the predominant number of recorded revenues as transit; taxation of their own income and accounting for taxes at the time of income. This determines a clear and rather limited set of accounts and sub-accounts for accounting entries of the main activity. For tax accounting, it remains important to establish the moment of receipt of own income to choose the options for calculating taxes; to take into account the amount of income to classify travel agents as a particular class of taxpayers. In the future, the improvement of travel agents' accounting should be based on the use of automation, software, and other digital technologies.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"37 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139334812","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 : 2023-09-28DOI: 10.31470/2306-546x-2023-58-84-90
M. Ihnatenko, Vitalii Kotsur, Valentyna Aranchii
The subject of the study is the organisational, economic and marketing aspects of the development of the electronic (digital) economy and e-commerce as the most promising segment of modern markets in the context of restrictions on direct contacts and movement of people due to measures to combat the COVID-19 pandemic and personal safety. The purpose of the article is to study the organisational, economic and marketing aspects of the development of the electronic (digital) economy and e-commerce as the most promising segment of modern markets in the context of restrictions on direct contacts and movement of people due to measures to combat the COVID-19 pandemic and personal security. The methodological basis of the article is based on the following methods: system-structural analysis and synthesis (in determining the set of factors of influence and its level on the electronic economy and commerce; determining the composition and structure of the digital economy and e-commerce); historical and monographic (in identifying the stages of development and territorial spread of e-commerce); statistical and economic (for establishing and analysing quantitative indicators of the status, trends and prospects of e-commerce development). Results of the article. As a result of the research, it was found that the following are of the greatest importance in the modern digital economy: digitalisation of business processes and organisational structure of enterprises with a view to their optimisation; digitalisation of document flow; and e-commerce. The latter is an independent and most progressive segment of the consumer market. The author identifies the main factors influencing the development of the electronic economy and, in particular, e-commerce; its main components and features of work in the online network; identifies the benefits and problems for organisations, employees and consumers. The scale, trends and prospects for the development of e-commerce are determined on the basis of analysis and synthesis, evaluation and diagnostics of quantitative indicators. Field of application of results. The results of the article can be used by representatives of small businesses that carry out e-commerce or plan to develop it; scientists, teachers and students of higher education institutions. Conclusions. Prospects for the development of e-commerce are associated with the promotion of the following areas and the use of the following tools: improving the institutional support for e-commerce and security (especially personal data) of its participants; involvement of marketing strategies based on their specificity in the online environment; establishing comprehensive aspects of behavioural economics and behavioural finance to monitor and predict and increase demand and form product offers; promotion of mobile commerce through the global.
{"title":"Development of e-commerce in the context of digitalisation of social life","authors":"M. Ihnatenko, Vitalii Kotsur, Valentyna Aranchii","doi":"10.31470/2306-546x-2023-58-84-90","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-58-84-90","url":null,"abstract":"The subject of the study is the organisational, economic and marketing aspects of the development of the electronic (digital) economy and e-commerce as the most promising segment of modern markets in the context of restrictions on direct contacts and movement of people due to measures to combat the COVID-19 pandemic and personal safety. The purpose of the article is to study the organisational, economic and marketing aspects of the development of the electronic (digital) economy and e-commerce as the most promising segment of modern markets in the context of restrictions on direct contacts and movement of people due to measures to combat the COVID-19 pandemic and personal security. The methodological basis of the article is based on the following methods: system-structural analysis and synthesis (in determining the set of factors of influence and its level on the electronic economy and commerce; determining the composition and structure of the digital economy and e-commerce); historical and monographic (in identifying the stages of development and territorial spread of e-commerce); statistical and economic (for establishing and analysing quantitative indicators of the status, trends and prospects of e-commerce development). Results of the article. As a result of the research, it was found that the following are of the greatest importance in the modern digital economy: digitalisation of business processes and organisational structure of enterprises with a view to their optimisation; digitalisation of document flow; and e-commerce. The latter is an independent and most progressive segment of the consumer market. The author identifies the main factors influencing the development of the electronic economy and, in particular, e-commerce; its main components and features of work in the online network; identifies the benefits and problems for organisations, employees and consumers. The scale, trends and prospects for the development of e-commerce are determined on the basis of analysis and synthesis, evaluation and diagnostics of quantitative indicators. Field of application of results. The results of the article can be used by representatives of small businesses that carry out e-commerce or plan to develop it; scientists, teachers and students of higher education institutions. Conclusions. Prospects for the development of e-commerce are associated with the promotion of the following areas and the use of the following tools: improving the institutional support for e-commerce and security (especially personal data) of its participants; involvement of marketing strategies based on their specificity in the online environment; establishing comprehensive aspects of behavioural economics and behavioural finance to monitor and predict and increase demand and form product offers; promotion of mobile commerce through the global.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139334978","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 : 2023-09-28DOI: 10.31470/2306-546x-2023-58-12-16
L. Shimchenko, Iryna Berezanska
The subject of the study is ensuring integrity in the system of functioning of united territorial communities. The purpose of the article is to study the degree of compliance with integrity in the system of administrative and communicative functioning of the OTG in wartime conditions. Research methods. In order to solve the research tasks, methods of analysis, synthesis, and generalization were used, which made it possible to ensure the conceptual unity of the research. Work results. The article examines the ability of local self-government bodies to adhere to the principles of integrity in their work in all its manifestations, both at the managerial and communicative levels, taking into account the peculiarities of wartime. They tried to consider integrity in the activities of the OTG in the context of avoiding double standards, resisting corruption, maximally assisting people in receiving services, developinga mechanism of stability in overcoming crisis phenomena, ensuring a people-centered way of communication and maximum informational openness about management activities and financial expenses. Conclusions. Virtue as a basic principle of the operation of the OTG in war conditions works quite positivelyin the system of regulating numerous crises related to migration and evacuation processes, in relation to internally displaced persons, etc. There are many problems with compliance with the principles of integrity in the field of "open communities" formation, which is connected with honest interaction with donors and humanitarian missions; compliance with norms of decency in the system of using financial resources also requires attention. Norms of integrity are the basis of the new model of governance, therefore the leadership of the OTG in wartime conditions should apply the recommendations of the "new governance", which includes: predictableand joint governance to solve extremely difficult situations; application of the mechanisms of a transparent and responsible attitude to the implementation of strategic planning for reconstruction and development in the postwar period; ensuring the participation of active citizens in the redistribution of state resources at the local level; application of "new ways of thinking in the context of policy formation, which include an orientation towards flexibility rather than stability, towards networks rather than hierarchies, towards partnerships rather than client services in relations between citizens and the state" [1]
{"title":"Benevolence in the functioning system of united territorial communities: communication and management elements","authors":"L. Shimchenko, Iryna Berezanska","doi":"10.31470/2306-546x-2023-58-12-16","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-58-12-16","url":null,"abstract":"The subject of the study is ensuring integrity in the system of functioning of united territorial communities. The purpose of the article is to study the degree of compliance with integrity in the system of administrative and communicative functioning of the OTG in wartime conditions. Research methods. In order to solve the research tasks, methods of analysis, synthesis, and generalization were used, which made it possible to ensure the conceptual unity of the research. Work results. The article examines the ability of local self-government bodies to adhere to the principles of integrity in their work in all its manifestations, both at the managerial and communicative levels, taking into account the peculiarities of wartime. They tried to consider integrity in the activities of the OTG in the context of avoiding double standards, resisting corruption, maximally assisting people in receiving services, developinga mechanism of stability in overcoming crisis phenomena, ensuring a people-centered way of communication and maximum informational openness about management activities and financial expenses. Conclusions. Virtue as a basic principle of the operation of the OTG in war conditions works quite positivelyin the system of regulating numerous crises related to migration and evacuation processes, in relation to internally displaced persons, etc. There are many problems with compliance with the principles of integrity in the field of \"open communities\" formation, which is connected with honest interaction with donors and humanitarian missions; compliance with norms of decency in the system of using financial resources also requires attention. Norms of integrity are the basis of the new model of governance, therefore the leadership of the OTG in wartime conditions should apply the recommendations of the \"new governance\", which includes: predictableand joint governance to solve extremely difficult situations; application of the mechanisms of a transparent and responsible attitude to the implementation of strategic planning for reconstruction and development in the postwar period; ensuring the participation of active citizens in the redistribution of state resources at the local level; application of \"new ways of thinking in the context of policy formation, which include an orientation towards flexibility rather than stability, towards networks rather than hierarchies, towards partnerships rather than client services in relations between citizens and the state\" [1]","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"198 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139334825","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 : 2023-09-28DOI: 10.31470/2306-546x-2023-58-114-122
Snejana Musсa, Maria Kara
Relevance of the research. The agro-industrial complex is the most important component of the economy of the Republic of Moldova. The protracted crisis of the agrarian sphere was, first of all, the result of the weakening of the role of state regulation and the management system of the agro-industrial complex. The effective economic development of the agricultural sector of the Republic of Moldova at the macro and micro levels requires the improvement of the system of management of the agricultural sector at all levels. Formulation of the problem. Related to the improvement of management at all levels of the country's agro-industrial complex, namely the competitiveness of enterprises under the influence of various risk factors, the correct formation of strategic management at the level of the state and enterprises, the use in the production of certain models of rational placement of production infrastructure for the effective development of enterprises, which ultimately ensure the sustainable economic growth of the country's agricultural sector. Setting the task, the purpose of the study. The purpose and objectives of the article are to study the structure of the agro-industrial complex management system, the dynamics of the main indicators characterizing the state of agriculture of the Republic of Moldova; identify problems, and develop recommendations for improving the management system of the agro-industrial complex of Moldova. Material and methodology. During the writing of the article, general scientific and special methods were used, namely the abstract-logical, statistical-economic, and graphic methods. The information and empirical base of the study are based on data from the National Bureau of Statistics of the Republic of Moldova. Presentation of the main material (results of work). The article conducted a study of the composition of the agro-industrial complex of the Moldavian SSR; the current state management system of the agro-industrial complex was analyzed; the degree of impact of reforms on the management structure of the agro-industrial complex was determined; in-depth analysis of the main indicators characterizing the state of this industry was carried out; proposed are directions of market infrastructure development through suitable channels of agricultural products distribution. Field of application of results. The materials, results, and conclusions of the study can be used by government bodies, higher education institutions, and student organizations. Conclusions according to the article. The results of the reforms carried out in the agricultural sector of the country's economy were summarized, problems that arose as a result of the ongoing reorganizations in the agro-industrial complex system were identified, and a deep analysis of the development of the agricultural economy was made. The authors also presented recommendations for improving the processes of management of the agricultural sector of the Republic of Moldova, a
{"title":"Development of the agro-industrial complex of the Republic of Moldova, ways to improve the sphere and management system","authors":"Snejana Musсa, Maria Kara","doi":"10.31470/2306-546x-2023-58-114-122","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-58-114-122","url":null,"abstract":"Relevance of the research. The agro-industrial complex is the most important component of the economy of the Republic of Moldova. The protracted crisis of the agrarian sphere was, first of all, the result of the weakening of the role of state regulation and the management system of the agro-industrial complex. The effective economic development of the agricultural sector of the Republic of Moldova at the macro and micro levels requires the improvement of the system of management of the agricultural sector at all levels. Formulation of the problem. Related to the improvement of management at all levels of the country's agro-industrial complex, namely the competitiveness of enterprises under the influence of various risk factors, the correct formation of strategic management at the level of the state and enterprises, the use in the production of certain models of rational placement of production infrastructure for the effective development of enterprises, which ultimately ensure the sustainable economic growth of the country's agricultural sector. Setting the task, the purpose of the study. The purpose and objectives of the article are to study the structure of the agro-industrial complex management system, the dynamics of the main indicators characterizing the state of agriculture of the Republic of Moldova; identify problems, and develop recommendations for improving the management system of the agro-industrial complex of Moldova. Material and methodology. During the writing of the article, general scientific and special methods were used, namely the abstract-logical, statistical-economic, and graphic methods. The information and empirical base of the study are based on data from the National Bureau of Statistics of the Republic of Moldova. Presentation of the main material (results of work). The article conducted a study of the composition of the agro-industrial complex of the Moldavian SSR; the current state management system of the agro-industrial complex was analyzed; the degree of impact of reforms on the management structure of the agro-industrial complex was determined; in-depth analysis of the main indicators characterizing the state of this industry was carried out; proposed are directions of market infrastructure development through suitable channels of agricultural products distribution. Field of application of results. The materials, results, and conclusions of the study can be used by government bodies, higher education institutions, and student organizations. Conclusions according to the article. The results of the reforms carried out in the agricultural sector of the country's economy were summarized, problems that arose as a result of the ongoing reorganizations in the agro-industrial complex system were identified, and a deep analysis of the development of the agricultural economy was made. The authors also presented recommendations for improving the processes of management of the agricultural sector of the Republic of Moldova, a","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"42 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139334791","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 : 2023-09-28DOI: 10.31470/2306-546x-2023-58-133-139
Valentyna Makohon, I. Adamenko
Actuality of the research topic. Financial stabilization of the national economy is a strategic task of state institutions in the martial law conditions. Formulation of the problem. Military actions on the territory of Ukraine update the issues of implementing a sound financial and budgetary policy for the stabilization of the national economy. Analysis of recent research and publications. The formation and implementation challenges of the financial and budgetary policy of national economy stabilization are revealed in the scientific studies of: J. Keynes, P. Samuelson, J. Stiglitz, V. Tanzi, L. Lysiak, I. Lukianenko, A. Mazaraki, A. Nikitishina, M. Pasichny, Yu. Radionov, I. Chugunov and others. Selection of unexplored parts of the general problem. The current status of the research on the problem requires a clear foundation of the national economy financial stabilization directions. Financial and budgetary policy adaptation to the changes in macroeconomic conditions. Setting the task, the goal of the research. The purpose of the study is to reveal the peculiarities of the financial and budgetary policy of Ukraine implementation and to substantiate the national economy financial stabilization directions in the martial law conditions. Method or methodology of research. General scientific and special methods based on the systematic study of financial and economic phenomena and processes are used, namely: dialectical, complex analysis, scientific generalization, concretization, generalization of theoretical and practical material, sampling, scientific abstraction, economic and statistical. Presentation of the main material (work results). The role of financial and budgetary policy as a tool for stabilizing the national economy is defined. The peculiarities of the implementation of the financial and budgetary policy of Ukraine are revealed. The assessments of the main macroeconomic and financial and budgetary indicators are carried out. Reasoned directions of financial stabilization of the national economy in the conditions of martial law. Field of application of results. The results of the research can be applied in the field of public finance and public administration. Conclusions according to the article. Financial and budgetary policy is a powerful tool for regulating socio-economic processes that in the martial law conditions faces obstacles that make it necessary to strengthen its validity. The strategic areas of the national economy financial stabilization in the martial law conditions should include: ensuring a balance between financing the most state budget critical items, supporting the most vulnerable sections of the population and stimulating of the economy recovery, improving the mechanism for mobilizing budget revenues and increasing the public resources efficiency, ensuring conditions to minimize financial risks and maintain price stability.
{"title":"Financial stabilization directions of the national economy in the marital law conditions .","authors":"Valentyna Makohon, I. Adamenko","doi":"10.31470/2306-546x-2023-58-133-139","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-58-133-139","url":null,"abstract":"Actuality of the research topic. Financial stabilization of the national economy is a strategic task of state institutions in the martial law conditions. Formulation of the problem. Military actions on the territory of Ukraine update the issues of implementing a sound financial and budgetary policy for the stabilization of the national economy. Analysis of recent research and publications. The formation and implementation challenges of the financial and budgetary policy of national economy stabilization are revealed in the scientific studies of: J. Keynes, P. Samuelson, J. Stiglitz, V. Tanzi, L. Lysiak, I. Lukianenko, A. Mazaraki, A. Nikitishina, M. Pasichny, Yu. Radionov, I. Chugunov and others. Selection of unexplored parts of the general problem. The current status of the research on the problem requires a clear foundation of the national economy financial stabilization directions. Financial and budgetary policy adaptation to the changes in macroeconomic conditions. Setting the task, the goal of the research. The purpose of the study is to reveal the peculiarities of the financial and budgetary policy of Ukraine implementation and to substantiate the national economy financial stabilization directions in the martial law conditions. Method or methodology of research. General scientific and special methods based on the systematic study of financial and economic phenomena and processes are used, namely: dialectical, complex analysis, scientific generalization, concretization, generalization of theoretical and practical material, sampling, scientific abstraction, economic and statistical. Presentation of the main material (work results). The role of financial and budgetary policy as a tool for stabilizing the national economy is defined. The peculiarities of the implementation of the financial and budgetary policy of Ukraine are revealed. The assessments of the main macroeconomic and financial and budgetary indicators are carried out. Reasoned directions of financial stabilization of the national economy in the conditions of martial law. Field of application of results. The results of the research can be applied in the field of public finance and public administration. Conclusions according to the article. Financial and budgetary policy is a powerful tool for regulating socio-economic processes that in the martial law conditions faces obstacles that make it necessary to strengthen its validity. The strategic areas of the national economy financial stabilization in the martial law conditions should include: ensuring a balance between financing the most state budget critical items, supporting the most vulnerable sections of the population and stimulating of the economy recovery, improving the mechanism for mobilizing budget revenues and increasing the public resources efficiency, ensuring conditions to minimize financial risks and maintain price stability.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"42 2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139334918","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 : 2023-09-28DOI: 10.31470/2306-546x-2023-58-39-45
Oksana Perchuk, A. Zlenko, Roman Vovchenko
The subject of research: theoretical and practical aspects of talent management in organizations as an actual direction in personnel management, a new way of achieving organizational efficiency and a strategic holistic approach to intellectual capital management. The purpose of the study research on building an effective talent management system in the organization as an important competitive advantage in the market. Method or methodology for conducting research. The theoretical and methodological basis of the conducted research were the works of domestic and foreign scientists, leading scientists and practitioners in the field of talent management in the organization. In the research process, general scientific methods and methods of analysis and construction of the personnel management system were used. The results of research and conclusions. The article examines the importance of attracting and retaining talented people in the organization. The main approaches to talent management at the enterprise are considered. Measures to increase the competitiveness and efficiency of the organization's work due to the introduction of talent management in competitive conditions are proposed.
{"title":"Talent-management as a competitive advantage of the organization","authors":"Oksana Perchuk, A. Zlenko, Roman Vovchenko","doi":"10.31470/2306-546x-2023-58-39-45","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-58-39-45","url":null,"abstract":"The subject of research: theoretical and practical aspects of talent management in organizations as an actual direction in personnel management, a new way of achieving organizational efficiency and a strategic holistic approach to intellectual capital management. The purpose of the study research on building an effective talent management system in the organization as an important competitive advantage in the market. Method or methodology for conducting research. The theoretical and methodological basis of the conducted research were the works of domestic and foreign scientists, leading scientists and practitioners in the field of talent management in the organization. In the research process, general scientific methods and methods of analysis and construction of the personnel management system were used. The results of research and conclusions. The article examines the importance of attracting and retaining talented people in the organization. The main approaches to talent management at the enterprise are considered. Measures to increase the competitiveness and efficiency of the organization's work due to the introduction of talent management in competitive conditions are proposed.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"43 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139335009","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 : 2023-09-28DOI: 10.31470/2306-546x-2023-58-24-30
Vadim Khodakovsky
Relevance of the research topic. State financial policy is an important mechanism of economic development. Financial support for the economic development of the state should be based on the use of a set of measures of a balanced budget and tax policy. It is important to improve the mechanisms of state financial policy under the conditions of limited budget resources. Considerable attention of state institutions should be focused on strengthening the stability and capacity of the financial system. Formulation of the problem. State financial policy should be an effective tool for ensuring the development of the economy. Analysis of recent research and publications. The question of the formation and implementation of state financial policy is quite widespread in scientific research. These are the scientific works of famous domestic and foreign scientists: A. Laffer, J. Stiglitz, I. Chugunov, T. Kaneva, L. Lysiak, A. Mazaraki, V. Makogon , M. Pasichnyi, А. Nikitishyn, O. Samoshkina and others. Highlighting unexplored parts of the general problem. The formation and implementation of the state financial policy for the development of the economy is important. It is expedient to implement systemic measures of financial and budgetary regulation taking into account the principles of subsidiarity, transparency and balance, which will contribute to increasing the efficiency of the use of budget funds. Setting the task, the goal of the research. The main tasks of the study are to reveal the essence of the formation and implementation of the state financial policy for the development of the economy, the main areas of improvement of the financial mechanism of economic development, further development of the system of financial support for the development of the economy based on the use of a set of measures of a balanced budget and tax policy. The purpose of the study is to reveal the theoretical foundations and improve the mechanisms of formation and implementation of the state financial policy of economic development. Method or methodology of research. The article uses a set of methods and approaches of scientific research: systemic, factorial, comparative, synthesis, generalization, scientific abstraction and others. Presentation of the main material (results of work). The essence of the formation and implementation of the state financial policy of economic development is disclosed; received further development of the provisions on the system of financial support for the development of the economy based on the use of a set of measures of a balanced budget and tax policy. The theoretical foundations were developed and the financial mechanism of economic development was improved, it was determined that financial policy is an important tool for the development of society, with its help the state has the opportunity to influence the formation and use of financial resources in order to meet public needs. Field of application of results. The results of the research
研究课题的相关性。国家财政政策是经济发展的重要机制。对国家经济发展的财政支持应建立在使用一套平衡预算和税收政策措施的基础上。在预算资源有限的条件下，完善国家财政政策机制非常重要。国家机构应高度重视加强金融体系的稳定性和能力。问题的提出。国家金融政策应成为确保经济发展的有效工具。对近期研究和出版物的分析。国家金融政策的形成和实施问题在科学研究中相当普遍。这些都是国内外著名科学家的科学著作：A. Laffer, J. Stiglitz, I. Chugunov, T. Kaneva, L. Lysiak, A. Mazaraki, V. Makogon , M. Pasichnyi, А.Nikitishyn, O. Samoshkina 等人。突出总体问题中尚未探索的部分。国家金融政策的制定和实施对经济发展具有重要意义。在考虑到辅助性、透明性和平衡性原则的情况下，实施财政和预算监管的系统性措施是适宜的，这将有助于提高预算资金的使用效率。确定研究的任务和目标。研究的主要任务是揭示国家经济发展财政政策形成和实施的本质、完善经济发展财政机制的主要领域、在使用一套平衡预算和税收政策措施的基础上进一步发展财政支持经济发展的体系。研究的目的在于揭示国家经济发展财政政策的理论基础并完善其形成和实施机制。研究方法或方法论。文章采用了一整套科学研究的方法和途径：系统研究法、事实研究法、比较研究法、综合研究法、概括研究法、科学抽象法等。介绍主要材料（工作成果）。揭示了国家经济发展财政政策形成和实施的本质；在使用一套平衡预算和税收政策措施的基础上，进一步发展了财政支持经济发展的制度规定。理论基础得到发展，经济发展的财政机制得到完善，确定了财政政策是社会发展的重要工具，在其帮助下，国家有机会影响财政资源的形成和使用，以满足公共需求。成果应用领域。研究成果可用于国家财政政策的制定和实施过程。文章结论。国家财政政策是影响国家经济发展的重要工具之一。转型变革条件下的重要任务是实施有效的预算和税收政策，提高预算过程的透明度。在制定和实施国家财政政策的过程中，有必要确保恢复经济关系主体对金融体系信任的条件。税收政策制定方法的进一步发展将为提高税收对经济环境影响的适应程度和公共财政管理的质量水平提供机会。
{"title":"State financial policy of economic development","authors":"Vadim Khodakovsky","doi":"10.31470/2306-546x-2023-58-24-30","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-58-24-30","url":null,"abstract":"Relevance of the research topic. State financial policy is an important mechanism of economic development. Financial support for the economic development of the state should be based on the use of a set of measures of a balanced budget and tax policy. It is important to improve the mechanisms of state financial policy under the conditions of limited budget resources. Considerable attention of state institutions should be focused on strengthening the stability and capacity of the financial system. Formulation of the problem. State financial policy should be an effective tool for ensuring the development of the economy. Analysis of recent research and publications. The question of the formation and implementation of state financial policy is quite widespread in scientific research. These are the scientific works of famous domestic and foreign scientists: A. Laffer, J. Stiglitz, I. Chugunov, T. Kaneva, L. Lysiak, A. Mazaraki, V. Makogon , M. Pasichnyi, А. Nikitishyn, O. Samoshkina and others. Highlighting unexplored parts of the general problem. The formation and implementation of the state financial policy for the development of the economy is important. It is expedient to implement systemic measures of financial and budgetary regulation taking into account the principles of subsidiarity, transparency and balance, which will contribute to increasing the efficiency of the use of budget funds. Setting the task, the goal of the research. The main tasks of the study are to reveal the essence of the formation and implementation of the state financial policy for the development of the economy, the main areas of improvement of the financial mechanism of economic development, further development of the system of financial support for the development of the economy based on the use of a set of measures of a balanced budget and tax policy. The purpose of the study is to reveal the theoretical foundations and improve the mechanisms of formation and implementation of the state financial policy of economic development. Method or methodology of research. The article uses a set of methods and approaches of scientific research: systemic, factorial, comparative, synthesis, generalization, scientific abstraction and others. Presentation of the main material (results of work). The essence of the formation and implementation of the state financial policy of economic development is disclosed; received further development of the provisions on the system of financial support for the development of the economy based on the use of a set of measures of a balanced budget and tax policy. The theoretical foundations were developed and the financial mechanism of economic development was improved, it was determined that financial policy is an important tool for the development of society, with its help the state has the opportunity to influence the formation and use of financial resources in order to meet public needs. Field of application of results. The results of the research","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139335054","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 : 2023-09-28DOI: 10.31470/2306-546x-2023-58-61-67
Iryna Liubchak Iryna
Relevance of research topic. Directing the state budget to the military-industrial complex in the conditions of martial law makes more severe demands on the system of forming the revenue part of the budget. The question of increasing the quality level of filling the budget, as a component of macroeconomic balance, has become important. Formulation of the problem. The identification of priority directions for improving the system of budget revenue generation is justified by the need to ensure the filling of the budget, first of all, in order to cover expenses aimed at the defense of the country, financing of social benefits and restoration of the national economy. Analysis of recent research and publications. The problem of the formation of state budget revenues in the conditions of the transformation of the economy is quite widespread. The mentioned problems were studied by the following foreign and domestic scientists: Bayardi D., McNabb K., Laffer A., Paglisi R., Tanzi V., Chugunov I., Lunina I., Mazaraki A., Kaneva T., Makogon V., Oparin V., Pasichnyi M., Nikitishyn A. and others. Selection of unexplored parts of the general problem. The question of the formation of budget revenues in the conditions of martial law is actualized, because it is the revenue part of the budget that is the basis for covering the costs of defense and security of the country, paying social guarantees to the population, and ensuring an adequate standard of living. The substantiation of the priority directions for improving the income generation system is necessary to ensure socio-economic stability. Setting the task, the purpose of the study. The task of the research is to analyze the current state of the formation of the revenue part of the budget. The purpose of the study is to determine priority directions for improving the budget revenue generation system. Method or methodology for conducting research. In the course of the research, a set of methods and approaches was applied: systemic, institutional, structural, comparative, factorial and logical. Presentation of the main material (results of work). The current state of budget revenue formation is analyzed. The priority directions for improving the system of planning and execution of budget revenues have been determined. The field of application of results. The results of the research can be used in the process of forming the revenue part of the budget. Conclusions according to the article. The revenues of the state budget are the financial basis of the functioning of the state, which ensures economic and social stability and an adequate standard of living of the country's population. The introduction of martial law led to a reorientation of the budget to ensure defense and security. In accordance with this issue, the filling of the budget is updated even more, because the financial resources accumulated in the budget are the basis for financing the needs of the military-industrial complex. Therefore, the priori
{"title":"Formation of state budget income in the conditions of economic transformation","authors":"Iryna Liubchak Iryna","doi":"10.31470/2306-546x-2023-58-61-67","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-58-61-67","url":null,"abstract":"Relevance of research topic. Directing the state budget to the military-industrial complex in the conditions of martial law makes more severe demands on the system of forming the revenue part of the budget. The question of increasing the quality level of filling the budget, as a component of macroeconomic balance, has become important. Formulation of the problem. The identification of priority directions for improving the system of budget revenue generation is justified by the need to ensure the filling of the budget, first of all, in order to cover expenses aimed at the defense of the country, financing of social benefits and restoration of the national economy. Analysis of recent research and publications. The problem of the formation of state budget revenues in the conditions of the transformation of the economy is quite widespread. The mentioned problems were studied by the following foreign and domestic scientists: Bayardi D., McNabb K., Laffer A., Paglisi R., Tanzi V., Chugunov I., Lunina I., Mazaraki A., Kaneva T., Makogon V., Oparin V., Pasichnyi M., Nikitishyn A. and others. Selection of unexplored parts of the general problem. The question of the formation of budget revenues in the conditions of martial law is actualized, because it is the revenue part of the budget that is the basis for covering the costs of defense and security of the country, paying social guarantees to the population, and ensuring an adequate standard of living. The substantiation of the priority directions for improving the income generation system is necessary to ensure socio-economic stability. Setting the task, the purpose of the study. The task of the research is to analyze the current state of the formation of the revenue part of the budget. The purpose of the study is to determine priority directions for improving the budget revenue generation system. Method or methodology for conducting research. In the course of the research, a set of methods and approaches was applied: systemic, institutional, structural, comparative, factorial and logical. Presentation of the main material (results of work). The current state of budget revenue formation is analyzed. The priority directions for improving the system of planning and execution of budget revenues have been determined. The field of application of results. The results of the research can be used in the process of forming the revenue part of the budget. Conclusions according to the article. The revenues of the state budget are the financial basis of the functioning of the state, which ensures economic and social stability and an adequate standard of living of the country's population. The introduction of martial law led to a reorientation of the budget to ensure defense and security. In accordance with this issue, the filling of the budget is updated even more, because the financial resources accumulated in the budget are the basis for financing the needs of the military-industrial complex. Therefore, the priori","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"140 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139335101","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 : 2023-09-28DOI: 10.31470/2306-546x-2023-58-106-113
Alla Levitskaia, Nadejda Ianioglo
Purpose of the study – and critical assessment of the quality assurance system of higher education in the Republic of Moldova in the context of European integration process. The objectives of this study: analysis of the current state of the higher education system in the Republic of Moldova; comparative analysis of quality assurance of higher education in Moldova and EU countries. Research methods includes system approach, analysis and synthesis, logical generalization and analogies and foreign scientists and leading experts, analytical materials on the research problem. The analysis of recent studies and publications despite the existing scientific research, the issues of quality assurance of higher education do not lose their relevance and require further study. The results of this study can be used by stakeholders to promote the development and improvement of the quality assurance system for higher education and research in the context of the country's European integration, as well as for the formation of quality assurance strategies in the universities of the Republic of Moldova.
{"title":"Higher education and r&d system in the Republic of Moldova: challenges and potential for growth","authors":"Alla Levitskaia, Nadejda Ianioglo","doi":"10.31470/2306-546x-2023-58-106-113","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-58-106-113","url":null,"abstract":"Purpose of the study – and critical assessment of the quality assurance system of higher education in the Republic of Moldova in the context of European integration process. The objectives of this study: analysis of the current state of the higher education system in the Republic of Moldova; comparative analysis of quality assurance of higher education in Moldova and EU countries. Research methods includes system approach, analysis and synthesis, logical generalization and analogies and foreign scientists and leading experts, analytical materials on the research problem. The analysis of recent studies and publications despite the existing scientific research, the issues of quality assurance of higher education do not lose their relevance and require further study. The results of this study can be used by stakeholders to promote the development and improvement of the quality assurance system for higher education and research in the context of the country's European integration, as well as for the formation of quality assurance strategies in the universities of the Republic of Moldova.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"33 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139334919","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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