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Internal control of production activity in small enterprises: domestic and international practice 小企业生产活动的内部控制:国内外实践
Pub Date : 2023-05-26 DOI: 10.31470/2306-546x-2023-57-51-57
Yevheniia Kaliuha, Hanna Hryshchuk
Relevance of research topic. In the conditions of globalization of the national economy, there is an increase in market competition and the complication of plant production management, which significantly affects the control process and transforms approaches to its organizational and methodological foundations, taking into account foreign experience. At the current stage of development, the internal control system of small enterprises plays an important role in ensuring the effective functioning and implementation of users' needs for information in order to make informed management decisions regarding production activities. Formulation of the problem. The study of the system of internal control of production activity will provide an opportunity to move from traditionally passive control to its active forms in order to identify negative phenomena in the activities of small enterprises, cost deviations from the norm and determine the causes and ways of eliminating these shortcomings. Analysis of recent research and publications. The issue of the essence, role and place of internal control at small enterprises was investigated by such leading scientists as Bohdanyuk O. V., Vdovenko N. M., Derii V. A., Kotsupatrij M. M., Margasova V. G., Marchuk U. O., Savchuk V. K., Sadovska I. B., Parkhomenko V. M., Pylypiv N. I. etc. Selection of unexplored parts of the general problem. The above-mentioned questions are updated in connection with the latest economic events, namely the consequences of the COVID-19 pandemic and the introduction of martial law on the territory of Ukraine, which lead to the emergence of new risks of agricultural production and the development of internal control measures to prevent them. Setting the task, the purpose of the study. In the course of the conducted research, the following tasks were set: to determine the specifics of conducting internal control at small enterprises in accordance with domestic and international practice; to investigate the elements, methods and stages of internal control at small agricultural enterprises. The purpose of the work is to provide a description of the system of internal control of the production activity of small agricultural enterprises. Method or methodology for conducting research. The theoretical and methodological basis of scientific research is general scientific and special methods of learning phenomena and processes: analysis, synthesis, induction, deduction, analogy, abstraction, monographic, systematic and logical methods. Presentation of the main material (results of work). The features of internal control at small enterprises in accordance with domestic and international practice are characterized. The conducted study of the activities of small enterprises shows the imperfection of the organization of the internal control system, which directly affects the amount of production costs. The main elements, methods and stages of internal control at small agricultural enterprises are defi
研究课题的相关性。在国民经济全球化的条件下,市场竞争加剧,工厂生产管理复杂化,这对控制过程产生了重大影响,并在考虑到外国经验的情况下改变了对其组织和方法基础的看法。在目前的发展阶段,小企业内部控制系统在确保用户对信息的需求有效运作和实现,以便对生产活动作出知情的管理决策方面发挥着重要作用。问题的表述。对生产活动内部控制制度的研究将提供一个机会,使人们从传统的被动控制转变为主动控制,以便查明小企业活动中的消极现象、偏离规范的成本,并确定消除这些缺点的原因和方法。分析最近的研究和出版物。Bohdanyuk o.v.、Vdovenko n.m.、Derii v.a.、Kotsupatrij m.m.、Margasova v.g、Marchuk U. O、Savchuk v.k、Sadovska i.b.、Parkhomenko v.m、Pylypiv n.i.等顶尖科学家对小企业内部控制的本质、作用和地位进行了研究。选择一般问题中未探索的部分。根据最新的经济事件,即2019冠状病毒病大流行的后果和在乌克兰领土上实行戒严令,对上述问题进行了更新,这些事件导致农业生产出现新的风险,并制定了内部控制措施以防止这些风险。设定任务,研究目的。在进行研究的过程中,设置了以下任务:根据国内和国际惯例确定小企业内部控制的具体内容;探讨农业小型企业内部控制的要素、方法和阶段。本文的目的是对小型农业企业生产活动的内部控制体系进行描述。进行研究的方法或方法论。科学研究的理论和方法基础是学习现象和过程的一般科学和特殊方法:分析、综合、归纳、演绎、类比、抽象、专论、系统和逻辑方法。介绍主要材料(工作成果)。结合国内外实践,对小企业内部控制的特点进行了分析。对小企业活动的研究表明,组织内部控制制度的不完善,直接影响到生产成本的多少。界定了农业小企业内部控制的主要要素、方法和阶段,并对其顺序进行了考察。应用领域的成果。研究结果可用于农业小企业的实际活动中。结论。小型企业的生产成本和工厂产品销售成本的内部控制制度的建立应使管理层及时了解根据有效的管理决策采取纠正和预防措施的必要性。
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引用次数: 0
Features of business ecosystem formation in modern conditions 现代条件下商业生态系统形成的特征
Pub Date : 2023-05-26 DOI: 10.31470/2306-546x-2023-57-57-62
Tetiana Kviatko
The subject of research is the theoretical and methodological foundations of business ecosystems of companies. The purpose of the article is a study of features of process of forming and development of ecosystems, and also parameters that influence on her development status in a medium-term and long-term period. The methodological basis of the article is the theoretical provisions of the innovation economy, a set of general scientific and special research methods, namely: induction and deduction, system-structural analysis and synthesis, analogy and modeling, economic and statistical method, abstract and logical method and monographic method. Results of the article. It is established that in today's rapidly changing market conditions, the formation of ecosystems by companies is a progressive direction of economic development. However, these business models should be fully connected with business, or rather, small and medium-sized businesses should form the fundamental basis of the ecosystem, the main resource of which should be human capital and information. The concentration of these components will allow a business entity to develop new and modernize existing products, thereby better meeting consumer needs and, as a result, introducing the next stages of innovative development of humanity. Field of application of results. The results can be used in the activities of agricultural, processing, and trading enterprises, as well as in the research and educational process of agricultural universities. Conclusions. The development of IT technologies is provoking changes in the nature of competition: in the near future, it will not be individual market participants who will compete in the market, but new business models, such as ecosystems, which are able to fully meet the needs and expectations of consumers. Given the current trends in the international business environment, it is easy to predict that in the future, individual economic actors will not be able to maintain a leading position in any market segment and that they will be replaced by business models that are able to focus their efforts not only on the production of competitive products. Given recent events, the level of corruption, the share of the shadow economy, and the dynamics of macro-financial indicators, it is safe to assume that the country will continue to experience a decline in economic activity. In such circumstances, it is appropriate to look for new approaches to stimulate business.
研究的主题是公司商业生态系统的理论和方法基础。本文的目的是研究生态系统形成和发展过程的特征,以及影响其中长期发展状况的参数。本文的方法论基础是对创新经济的理论规定,即归纳与演绎、系统结构分析与综合、类比与建模、经济与统计方法、抽象与逻辑方法、专论方法等一套一般科学与特殊研究方法。文章的结果。在当今瞬息万变的市场条件下,企业形成生态系统是经济发展的一个渐进方向。但是,这些商业模式应该与商业充分联系起来,或者说,中小企业应该构成生态系统的根本基础,其主要资源应该是人力资本和信息。这些组成部分的集中将使商业实体能够开发新的和使现有产品现代化,从而更好地满足消费者的需要,并因此引入人类创新发展的下一个阶段。应用领域的成果。研究结果可用于农业、加工和贸易企业的活动,也可用于农业大学的研究和教育过程。结论。IT技术的发展正在引发竞争性质的变化:在不久的将来,在市场上竞争的将不再是个别的市场参与者,而是能够充分满足消费者需求和期望的新的商业模式,如生态系统。鉴于目前国际商业环境的趋势,很容易预测,在未来,单个经济参与者将无法在任何细分市场保持领先地位,他们将被能够将精力集中在生产有竞争力的产品上的商业模式所取代。考虑到最近发生的事件、腐败程度、影子经济的份额以及宏观金融指标的动态,可以肯定的是,该国的经济活动将继续下滑。在这种情况下,寻找刺激业务的新方法是适当的。
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引用次数: 0
Information processing in the educational process when studying issues regarding innovative technologies in tourism 研究旅游创新技术问题时,教育过程中的信息处理
Pub Date : 2023-05-26 DOI: 10.31470/2306-546x-2023-57-27-31
Lyudmyla Scherbak
The subject of the study is the formation of information support during the study of the discipline "Innovative Management in Tourism". The purpose of the article is to determine the information support of the educational process during the study of innovative management in tourism by future teachers of professional training. The task of the research is to investigate the current state, trends and problems of the development of innovative technologies in the field of tourism and the hotel and restaurant business, on the basis of which educational and methodological support was developed for students of the specialty "Professional education. Tourism and hotel and restaurant business". Research methods. The following general and specific scientific methods of research were used in the research process: systematic approach, methods of logical generalization and comparison, scientific abstraction, methods of synthesis, logical generalization, and analogies. The methodological basis of the research was made up of the scientific works of domestic and foreign scientists and leading specialists, analytical materials on the research problem. Work results. An analysis of the professional training of vocational education specialists specializing in tourism and hotel and restaurant business was carried out, and educational and methodological support for the training of specialists in this area was expanded. The introductory course "Innovative management in tourism" was developed based on the application of new information technologies. It was determined that information support should be understood as a purposefully selected and systematized set of information that is necessary for the implementation of the educational process, and a complex of relevant information resources, sources and technologies that ensure the implementation of information processes at all stages of studying the management of the quality of products and services in the hotel and restaurant industry economy. Field of application of results. The obtained research results can be used by educational departments of higher education institutions of Ukraine to expand educational and professional programs, educational complexes, curricula and work programs. Conclusions. It was determined that the discipline "Innovative technologies in tourism" means innovation management. Summarizing the views of scientists on innovative processes in tourism, it can be stated that the success of the operation of the enterprise in the field of tourism largely depends on innovative management. The practical application of innovations in the tourism sector will not only increase the level of competitiveness of the enterprise, but also assess the feasibility of introducing new types of services. Practice shows that the most acceptable option, at the current stage, is the use of information technologies. The introduction of innovative technologies in the field of tourism is one of the main factors of success for en
本研究的主题是“旅游创新管理”学科研究过程中信息支持的形成。本文的目的是确定未来专业培训教师在旅游创新管理研究过程中的信息支持。这项研究的任务是调查旅游和酒店餐饮业领域创新技术发展的现状、趋势和问题,在此基础上为专业“专业教育”的学生提供教育和方法支持。旅游和酒店餐饮业”。研究方法。在研究过程中使用了以下一般和具体的科学研究方法:系统方法、逻辑概括和比较方法、科学抽象方法、综合方法、逻辑概括方法和类比方法。本研究的方法论基础是由国内外科学家和主要专家的科学著作、研究问题的分析材料组成的。工作的结果。对专门从事旅游、旅馆和餐饮业务的职业教育专家的专业培训进行了分析,并扩大了对这一领域专家培训的教育和方法支助。导论课程“旅游创新管理”是基于新信息技术的应用而开发的。确定信息支持应被理解为有目的地选择和系统化的一组信息,这些信息是实施教育过程所必需的,以及相关信息资源、来源和技术的综合体,这些信息资源、来源和技术确保在研究酒店和餐饮业经济中产品和服务质量管理的所有阶段实施信息过程。应用领域的成果。所获得的研究成果可用于乌克兰高等教育机构的教育部门,以扩大教育和专业方案,教育综合体,课程和工作方案。结论。确定“旅游创新技术”这门学科就是创新管理。总结科学家对旅游创新过程的看法,可以说,企业在旅游领域的经营成功在很大程度上取决于创新的管理。创新在旅游领域的实际应用不仅可以提高企业的竞争力水平,还可以评估引入新型服务的可行性。实践表明,在目前阶段,最可接受的选择是使用信息技术。在旅游领域引进创新技术是企业在该领域取得成功的主要因素之一,这通常是在旅游企业的最高管理层进行的,其主要目标应该是确定企业的科学、技术和生产活动的主要方向。创新的管理技术为旅游业企业的可持续发展创造了必要的条件,旨在确保旅游服务在国际标准水平上的竞争力。因此,开发实施和管理。
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引用次数: 0
Local budgets in the system of financial security of territorial communities 地方社区财政保障制度中的地方预算
Pub Date : 2023-05-26 DOI: 10.31470/2306-546x-2023-57-132-137
A. Yeryomenko
Relevance of the research topic. The validity of the formation of local budgets is a significant prerequisite for the financial support of territorial communities. It is necessary to strengthen the adaptability of the formation of local budgets to the socio-economic development of territorial communities. The tasks of increasing the quality level of planning, implementation of local budgets, and the efficiency of the use of budget funds are important. Formulation of the problem. The financial support of territorial communities must meet the important tasks of socio-economic development of administrative-territorial units. Analysis of recent research and publications. The issue of formation of local budgets is quite widespread in scientific research. These are the scientific works of famous domestic and foreign scientists: J. Keynes, P. Samuelson, H. Zimmerman, I. Chugunov, T. Kaneva, O. Kyrylenko, L. Lysiak, I. Lukyanenko, A. Mazaraki, V. Makogon , V. Oparin, M. Pasichno, V. Fedosov and others. Highlighting unexplored parts of the general problem. In modern economic conditions, it is important to use local budgets as an effective tool for financial support of territorial communities. Activation of the possibilities of formation of local budgets in the system of inter-budgetary relations requires more effective use of budget expenditures. Setting the task, the goal of the research. The main tasks of the research are to reveal the essence of the financial support of territorial communities, the formation of local budgets in the conditions of social transformation; the development of provisions on increasing the level of effectiveness of the use of budget expenditures, the efficiency of the use of budget funds. The purpose of the study is to reveal the theoretical foundations and improve the mechanisms of formation of local budgets. 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 financial provision of territorial communities, formation of local budgets in conditions of social transformation is revealed; received further development of the provisions on increasing the level of effectiveness of the use of budget expenditures, the efficiency of the use of budget funds. The theoretical foundations were revealed and the mechanisms of formation of local budgets were improved. Field of application of results. The results of the research can be used in the process of formation and implementation of local budgets, financial support of territorial communities. Conclusions according to the article. An important tool of budget policy is the system of financial support of local self-government, with its help, local self-government bodies influence social and economic processes and improve the well-being of citizens. It is expedient to ensure
研究课题的相关性。地方预算编制的有效性是为领土社区提供财政支助的重要先决条件。必须加强地方预算编制对地方社区社会经济发展的适应性。提高地方预算规划质量水平、执行质量和预算资金使用效率的任务十分重要。问题的表述。地方社区的财政支持必须满足行政领土单位社会经济发展的重要任务。分析最近的研究和出版物。地方预算编制问题是科学研究中比较普遍的问题。这些是国内外著名科学家的科学著作:J.凯恩斯、P.萨缪尔森、H.齐默尔曼、I.丘古诺夫、T.卡内娃、O.基里连科、L.利西亚克、I.卢基扬年科、A.马扎拉基、V.马科贡、V.奥帕林、M.帕西奇诺、V.费多索夫等。突出一般问题中未探索的部分。在现代经济条件下,重要的是利用地方预算作为向领土社区提供财政支助的有效工具。要激活在预算间关系系统中形成地方预算的可能性,就需要更有效地使用预算支出。设定任务,研究目标。研究的主要任务是揭示地方社区财政支持的本质,社会转型条件下地方预算的形成;制定关于提高预算支出使用效益水平的规定,提高预算资金使用效率。研究的目的在于揭示地方预算形成的理论基础,完善地方预算形成的机制。研究的方法或方法论本文采用了系统、析因、比较、综合、概括、科学抽象等一套科学研究方法和途径。介绍主要材料(工作成果)。揭示了社会转型条件下地方社区财政供给、地方预算形成的本质;收到了关于提高预算支出使用效率和预算资金使用效率的规定的进一步发展情况。揭示了地方预算形成的理论基础,完善了地方预算形成机制。应用领域的成果。研究结果可用于地方预算编制和执行过程中,为地方社区提供财政支持。根据文章得出结论。预算政策的一个重要工具是对地方自治政府的财政支持制度,地方自治机构借助这一制度影响社会和经济进程,改善公民的福利。应当确保进一步发展根据方案-目标方法编制地方预算的办法,这将有助于加强预算间关系对领土社会经济发展的影响程度,这在戒严的情况下尤其必要。
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引用次数: 0
Current challenges of innovative development in industrial enterprises 当前工业企业创新发展面临的挑战
Pub Date : 2023-05-26 DOI: 10.31470/2306-546x-2023-57-5-15
O. Boiko, S. Kucherenko
The development of state policy on an innovative basis is an effective mechanism for overcoming the crisis in the war and post-war periods. With the help of innovations at an industrial enterprise, it is possible to increase labor efficiency and reduce the resource consumption of production. An effective innovation policy of the state, and especially joint actions of the state and corporate sectors of the economy, is an effective tool for combating the economic crisis. This confirms the relevance of the chosen research topic. The setting of tasks consists in determining the basic principles of the development of state policy, as well as the development of directions for the innovative activity of industrial enterprises. The purpose of the research is to determine the features of state policy on an innovative basis, taking into account the features of international experience. The main theoretical and practical aspects of the formation and improvement of state policy were reflected in the works of Y. Bazhal, V. Heyets, L. Didkivska and L. Golovko, D. Zukhba, E. Zukhba, M. Ignatushina, D. Kapturenko, S. Mocherny, V Oreshyna, D. Stechenko and others. Method or methodology of research. The article uses a set of methods and approaches of scientific research: systemic, factorial, comparative, analysis and synthesis, generalization, scientific abstraction and others. The international experience of the peculiarities of the development of state policy on an innovative basis in the countries of the European Union, Asia, the USA, etc. is summarized. The positive aspects of the development of innovation policy as a component of the state policy of economic development have been determined, taking into account modern development trends and risks that restrain their development. An important development is the development of directions of state policy on an innovative basis. The field of application of research results is socio-economic development.
在创新的基础上制定国家政策是克服战争和战后危机的有效机制。借助工业企业的创新,可以提高劳动效率,降低生产的资源消耗。有效的国家创新政策,特别是国家和企业经济部门的联合行动,是对抗经济危机的有效工具。这证实了所选研究课题的相关性。任务的设定包括确定国家政策发展的基本原则,以及工业企业创新活动的发展方向。研究的目的是在创新的基础上确定国家政策的特点,同时考虑到国际经验的特点。Y. Bazhal、V. Heyets、L. Didkivska和L. Golovko、D. Zukhba、E. Zukhba、M. Ignatushina、D. Kapturenko、S. Mocherny、V. Oreshyna、D. Stechenko等人的著作反映了国家政策形成和完善的主要理论和实践方面。研究的方法或方法论本文采用了系统、析因、比较、分析综合、概括、科学抽象等一套科学研究方法和途径。总结了欧盟、亚洲、美国等国家在创新基础上发展国家政策的国际经验。考虑到现代发展趋势和制约其发展的风险,确定了创新政策作为国家经济发展政策的一个组成部分的积极方面。一个重要的发展是在创新的基础上发展国家政策方向。研究成果的应用领域是社会经济发展。
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引用次数: 0
Migration processes in Ukraine during a period of full-scale war: security guarantees and legal opportunities 全面战争时期乌克兰的移民进程:安全保障和法律机会
Pub Date : 2023-05-26 DOI: 10.31470/2306-546x-2023-57-120-125
L. Shimchenko
The subject of the research is security guarantees and legal opportunities of Ukrainian migrants in the conditions of Russia's wars against Ukraine. The purpose of the study is to determine the elements of the phenomenon of Ukrainian migration processes in the conditions of Russia's aggression against Ukraine. Research methods. In order to solve the research tasks, a systematic approach, methods of generalization, analysis, and synthesis were used, which made it possible to ensure the conceptual unity of the research. The results of the work: The article substantiates the phenomenon of Ukrainian labor migration to European countries in the period preceding Russia's full-scale aggression against Ukraine; it was determined that the risk was, and in the period of 2022-2023, the problem of non-return of Ukrainian citizens to their homeland became even more apparent. The system of compliance with security guarantees by European countries for Ukrainian refugees, in accordance with the norms of Council Directive 2001/55/EC of July 20, 2001 on the right to residence, medical services and education, was analyzed. The phenomenon of large-scale assistance to Ukrainian refugees in accommodation, legal and financial protection has been determined; attention was paid to assistance in finding a job, learning the language of the country of residence, and providing educational services to the children of forced migrants. Attention is drawn to the deportation phenomenon applied by Russia in relation to the Ukrainian population of the occupied territories, especially children. Conclusions. Migration, as a person's willingness to move due to the contradiction between needs and opportunities, has become so acute that the phenomenon has manifested itself in the number 12-16 million people and the form of manifestation: internally displaced people and refugees to other countries. If before the beginning of the full-scale Russian invasion of Ukraine, the main motives were: dissatisfaction with the level of well-being, insufficient respect and recognition, the impossibility of self-realization in a permanent place of residence, then during the war the priority became the need for survival. The phenomenon was manifested in the level of acceptance of Ukrainian refugees in the world, especially European states: humanitarian support, provision of shelter in private homes, formation of housing challenges for relatives, friends, acquaintances and, even, foreign Ukrainians; assistance of the Ukrainian diaspora; joint rallies to condemn the war against Ukraine; financial assistance for the treatment of seriously injured Ukrainians... The very process of movement of Ukrainian refugees across the border during the beginning of the full-scale Russian invasion of Ukraine in February 2022 became a phenomenon of this time: the introduction by the European Union of the Directive on temporary protection in the event of a mass arrival of people; approved EU plan for ensuring preparedness
研究的主题是在俄罗斯对乌克兰的战争条件下,乌克兰移民的安全保障和法律机会。这项研究的目的是确定在俄罗斯侵略乌克兰的情况下乌克兰移民过程现象的因素。研究方法。为了解决研究任务,采用了系统的研究方法,采用了概括、分析、综合的方法,保证了研究的概念统一性。研究结果表明:在俄罗斯全面侵略乌克兰之前,乌克兰劳动力向欧洲国家流动的现象得到了证实;确定的危险是,在2022-2023年期间,乌克兰公民不返回家园的问题变得更加明显。根据2001年7月20日理事会关于居住权、医疗服务权和受教育权的第2001/55/EC号指令的规范,分析了欧洲国家遵守对乌克兰难民安全保障的制度。已确定在住宿、法律和财政保护方面向乌克兰难民提供大规模援助的现象;在寻找工作、学习居住国的语言和向被迫移徙者的子女提供教育服务方面给予了援助。委员会提请注意俄罗斯对被占领领土上的乌克兰人口,特别是儿童实行的驱逐出境现象。结论。移徙是一个人由于需要和机会之间的矛盾而愿意移徙,这种现象已经变得如此严重,以至于这种现象已经表现为1200万至1600万人的人数和表现形式:国内流离失所者和逃往其他国家的难民。如果在俄罗斯开始全面入侵乌克兰之前,主要动机是:对福利水平的不满,不够尊重和承认,不可能在永久居住地实现自我实现,那么在战争期间,优先事项变成了生存的需要。这种现象表现在世界各国,特别是欧洲国家对乌克兰难民的接受程度:人道主义支持,在私人住宅中提供住所,为亲戚,朋友,熟人甚至外国乌克兰人形成住房挑战;对乌克兰侨民的援助;联合集会谴责针对乌克兰的战争;为救治重伤的乌克兰人提供财政援助……在2022年2月俄罗斯开始全面入侵乌克兰期间,乌克兰难民越过边境的流动过程成为了这一时期的一种现象:欧盟出台了关于在大量人口抵达时临时保护的指令;已批准的欧盟计划,确保为移民和危机局势做好准备;运营运输和信息中心以及临时登记平台,在流离失所期间保护儿童,制定打击人口贩运的联合计划……所有行动都在法律保证的范围内进行。
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引用次数: 0
Trends in the development of digital marketing in modern business conditions 数字营销在现代商业条件下的发展趋势
Pub Date : 2023-05-26 DOI: 10.31470/2306-546x-2023-57-63-68
Oxana Palamarchuk, Inna Korkach
Relevance of the research topic. Marketing methods of market research have evolved along with changes in the way consumers obtain information. Radio advertising, television advertising, with the advent of the Internet, lost their relevance. Quarantine restrictions caused by the COVID-19 pandemic became an important factor that further expanded the scope of digital marketing. Although television remains the primary advertising medium for many companies, studies have shown that digital marketing is the most effective form of marketing and allows companies to reach a global audience on the Internet.Digital technologies have become an integral part of modern life human, adigital marketing is one of the main driving forces of business in the XXI century. Formulation of the problem. As research shows, most potential consumers use smartphones and are interested in products before buying them on the Internet. With digital marketing, companies can tailor data to target audiences based on factors such as gender, age, location, interests, and education. Companies can also retarget potential customers who are already familiar with their brand using different methods and messages for each audience. Therefore, classic advertising and methods of product promotion with its help are no longer of decisive importance for companies. Selection of unexplored parts of the general problem. Nowthe marketing industry is going through a period of adaptation of traditional information and advertising methods of conducting business to digital ones. However, not all organizations and companies have adopted modern sales promotion technologies and adapted to digital marketing. Such a situation requires additional research to create the latest digital marketing strategies and analyze the organization's marketing environment. Setting the task, the goal of the research. The purpose of the research is to analyze trends in the development of digital marketing and channelswhich should be used by modern business to achieve sustainable results. Research method or methodology. The research is based on the principles of a systematic approach to the study of digital marketing trends, the work of domestic and foreign scientists in this field. To achieve the objectives, the following methods were used: logical, statistical, method of comparison and observation. Presenting main material. At the current stage of development, people's consciousness and lifestyle have undergone significant changes under the influence of informational and socio-cultural factors. To promote a product or brand, it is no longer enough to use conventional marketing methods, such as advertising and promotions, because they do not affect consumer awareness and usually do not bring the desired effect. Marketing activity in the modern world is based on the concept of integrated marketing communications. This concept involves the planning of marketing communications, which requires an assessment of the role of each of it
研究课题的相关性。市场调查的营销方法随着消费者获取信息方式的变化而发展。广播广告、电视广告,随着互联网的出现,失去了它们的相关性。新冠肺炎疫情导致的隔离限制成为数字营销范围进一步扩大的重要因素。尽管电视仍然是许多公司的主要广告媒介,但研究表明,数字营销是最有效的营销形式,它使公司能够在互联网上接触到全球受众。数字技术已经成为人类现代生活中不可或缺的一部分,数字营销是二十一世纪商业的主要驱动力之一。问题的表述。研究表明,大多数潜在消费者都使用智能手机,并且在网上购买之前对产品感兴趣。通过数字营销,公司可以根据性别、年龄、地点、兴趣和教育程度等因素为目标受众量身定制数据。公司还可以重新定位已经熟悉其品牌的潜在客户,使用不同的方法和信息来针对每个受众。因此,经典的广告和借助广告进行产品推广的方法对企业来说不再具有决定性的重要性。选择一般问题中未探索的部分。目前,营销行业正经历着传统的信息和广告经营方式向数字化转型的时期。然而,并不是所有的组织和公司都采用了现代促销技术并适应了数字营销。这种情况需要额外的研究,以创建最新的数字营销策略和分析组织的营销环境。设定任务,研究目标。研究的目的是分析数字营销和渠道的发展趋势,现代企业应该使用这些趋势和渠道来实现可持续的结果。研究方法或方法论本研究是基于对数字营销趋势研究的系统方法的原则,国内外科学家在该领域的工作成果。为了达到目的,采用了以下方法:逻辑法、统计法、比较法和观察法。呈现主要材料。在当前的发展阶段,在信息和社会文化因素的影响下,人们的意识和生活方式发生了重大变化。为了推广一种产品或品牌,使用传统的营销方法,如广告和促销已经不够了,因为它们不会影响消费者的意识,通常也不会带来预期的效果。现代世界的营销活动是以整合营销传播的概念为基础的。这一概念涉及到营销传播的策划,需要对其每个要素(广告、公关、人员推销、促销、展览、包装、直接营销等)的作用进行评估,企业传播方案对品牌推广的有效影响[1]。应用领域的成果。研究结果可以被营销人员用于研究数字营销发展的现代趋势,寻找最有效的技术,以实施这些技术来提高企业的竞争力和效率。根据文章得出结论。在现代全球化的信息社会中,数字信息和通信技术的密集发展和使用导致了数字营销在商业活动中的积极实施。企业对数字营销工具和方法的使用显著地影响目标受众的行为,激活忠诚度计划,有助于加强形象,实现计划的营销目标,提高企业的竞争地位,总的来说,提高商业活动的效率。这些趋势只会加剧。
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引用次数: 0
Basic principles of environmental reporting 环境报告的基本原则
Pub Date : 2023-05-26 DOI: 10.31470/2306-546x-2023-57-84-88
S. Sliusar, A. Butnik
The subject of research is the theoretical basis for the formation of environmental reporting. The purpose of the article is aimed at generalizing and deepening theoretical knowledge in the field of organization of accounting and reporting of activities of domestic economic entities. The methodological basis of the study is general scientific and special methods of scientific knowledge used at the empirical and theoretical levels of research: comparative, analytical, selective, dialectical, systemic approach, induction and deduction, generalization. Results of work. The relevance of this research topic lies in the huge impact of uncontrolled quantitative pollution on the natural environment, for example, due to ecologically unregulated activities, the soil is depleted, the earth is heated and people begin to develop respiratory diseases. Therefore, it is necessary to monitor the activities of the enterprise and form environmental accounting and reporting on its basis in order to reduce the impact on the natural environment, thereby solving the urgent environmental problem. Field of application of results in the activities of enterprises, institutions, organizations. Conclusions. However, in Ukrainian reality, there are gaps in the development and implementation of corporate environmental accounting and reporting, since the government has not defined legislation and other regulatory bodies to reflect the conceptual foundations of environmental accounting and reporting. Concern about environmental responsibility and sustainable industrial development has given rise to a new field of environmental accounting and reporting. Based on this, theoretical foundations of environmental accounting and reporting are studied with a special emphasis on the Ukrainian scenario.
研究课题是环境报告形成的理论基础。本文旨在概括和深化国内经济主体活动会计报告组织领域的理论知识。该研究的方法论基础是在实证和理论研究层面使用的科学知识的一般科学和特殊方法:比较,分析,选择,辩证,系统方法,归纳和演绎,概括。工作成果。本研究课题的相关性在于不受控制的定量污染对自然环境的巨大影响,例如,由于生态不受管制的活动,土壤枯竭,地球升温,人们开始出现呼吸系统疾病。因此,有必要对企业的活动进行监测,并在其基础上形成环境会计和报告,以减少对自然环境的影响,从而解决迫在眉睫的环境问题。成果在企业、事业单位、组织活动领域的应用。结论。然而,在乌克兰的现实中,企业环境会计和报告的发展和实施存在差距,因为政府没有定义立法和其他监管机构来反映环境会计和报告的概念基础。对环境责任和可持续工业发展的关注产生了一个新的环境会计和报告领域。在此基础上,研究了环境会计和报告的理论基础,并特别强调了乌克兰的情况。
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引用次数: 0
The imbalance of the labor market in Ukraine: current trends and guidelines for overcoming disproportions 乌克兰劳动力市场的不平衡:克服不平衡的当前趋势和指导方针
Pub Date : 2023-05-26 DOI: 10.31470/2306-546x-2023-57-99-109
O. Vasyl’yeva, L. Horoshkova, S. Shvydka
Relevance of the research topic. The structural transformations of the national economy, competition intensification, and unfavourable demographic changes lead to dramatic changes in the labor market, which is characterized by a mismatch between the demand and the supply of labour and vocational qualification and educational levels as well as types of economic activity. The consequences of the full-scale military aggression of the russian federation in Ukraine weakens the potential of the labor market. Firstly, there are barriers to the free movement of production factors, including workforce. Secondly, there are losses of production facilities and infrastructure. Thirdly, as a result of forced migration, there are negative trends in employment and income. Furthermore, the structure of the labor market has changed significantly: there is an imbalance between labor supply and demand, and regional disparities in the concentration of labor resources deepens. Formulation of the problem. The stabilization of the national labor market, growth in employment, redistribution of the workforce for the post-war recovery of Ukraine's economy require the development of effective labor market management mechanisms in the context of training specialists, formation of special skills, the development of professional education system to minimize educational-professional and regional imbalances. Analysis of recent research and publications. The trends in demand and supply on the labor market, the influence of various factors on its structure are investigated by domestic (V. Antoniuk,  V. Brych, V. Heiets,  A. Hrishnova, L. Ilich, A. Kolot,  M. Krymova, E. Libanova, A. Novikova, I. Petrova, N. Rushchyshyn,  Z. Smutchak,  L. Shaulska,  N. Yakymova) and foreign scientists (D. Alpisbaeva, H. Andersen, G. Becker, G. Brisese, M. Kali, S. McGuinness, M. Popp, A. Robay, P. Sloan, G. Fields, R. Freeman). The results of research of educational and qualification disproportions in the labor sphere are reflected in the works of N. Azmuk, V. Twin, O. Kupets, L. Lisohor, V. Sarioglo, L. Fedunichik, who study the disproportionality of labour supply and demand in terms of the uneven distribution of workers in terms of occupations and economic activities, due to the imbalance between the available and the required levels of professional competence of employees. The development of the system of vocational and technical education as a source of formation of the labour market of vocational professions is described in the scientific developments of A. Amoshi, I. Hnibidenko, M. Dolishny, V. Kutsenko, M. Semikina, V. Shmatova and others. Selection of unexplored parts of the general problem. Despite some progress in resolving these problems, the impact of the vocational training system on the sectoral and regional disparities in the national labour market is not sufficiently investigated; as well as the risks and threats caused by the military actions in Ukraine are still not taken into acc
研究课题的相关性。国民经济的结构转变、竞争加剧和不利的人口变化导致了劳动力市场的巨大变化,其特点是劳动力的需求和供应、职业资格和教育水平以及经济活动类型之间的不匹配。俄罗斯联邦对乌克兰进行全面军事侵略的后果削弱了劳动力市场的潜力。首先,包括劳动力在内的生产要素的自由流动存在障碍。其次是生产设施和基础设施的损失。第三,由于被迫移徙,在就业和收入方面出现了消极趋势。劳动力市场结构发生显著变化,劳动力供需失衡,劳动力资源集中度地区差异加深。问题的表述。国家劳动力市场的稳定,就业的增长,劳动力的重新分配,为乌克兰战后经济的复苏,需要在培训专家,形成特殊技能,发展专业教育体系的背景下,发展有效的劳动力市场管理机制,以尽量减少教育-专业和地区的不平衡。分析最近的研究和出版物。国内科学家(V. Antoniuk, V. Brych, V. Heiets, A. Hrishnova, L. Ilich, A. Kolot, M. Krymova, E. Libanova, A. Novikova, I. Petrova, N. Rushchyshyn, Z. Smutchak, L. Shaulska, N. Yakymova)和国外科学家(D. Alpisbaeva, H. Andersen, G. Becker, G. Brisese, M. Kali, S. McGuinness, M. Popp, A. Robay, P. Sloan, G. Fields, R. Freeman)研究了劳动力市场的需求和供给趋势以及各种因素对其结构的影响。N. Azmuk、V. Twin、O. Kupets、L. Lisohor、V. Sarioglo、L. Fedunichik的著作反映了劳动力领域教育和资格不成比例的研究结果,他们从职业和经济活动方面工人分布不均衡的角度研究了劳动力供需不成比例,这是由于雇员的专业能力水平与所需水平之间的不平衡造成的。职业技术教育体系的发展作为职业劳动力市场形成的一个来源,在a .阿莫什、I.尼比登科、M.多利什尼、V.库岑科、M.塞米基娜、V.什马托娃等人的科学发展中得到了描述。选择一般问题中未探索的部分。尽管在解决这些问题方面取得了一些进展,但没有充分调查职业训练制度对国家劳动力市场部门和区域差异的影响;以及乌克兰军事行动造成的风险和威胁仍未被考虑在内。设定任务,研究目的。鉴于上述情况,有必要评估劳动力市场中教育、职业和部门的不平衡,并确定解决劳动力供需不平衡的准则。进行研究的方法或方法论。在研究过程中,使用一般的科学(分析与综合、抽象逻辑、概括与系统分析)和特殊的方法来研究经济现象和过程。介绍主要材料(工作成果)。本文分析了劳动力市场的动态,指出了就业人口数量下降的稳定趋势。按经济活动和职业类别对劳动力市场供求结构进行的评估显示,劳动力市场上经济活动人口过剩,这与下列经济领域有关:农业、贸易和汽车修理、公共行政。制造业、运输业、卫生和教育部门对工人的需求没有得到满足。在专业群体中,失业的很大一部分是贸易和服务工人、雇员和管理人员,劳动力市场上最需要的是熟练的职业专业人员。研究结果表明,当前我国劳动力市场存在的问题和劳动力供给与需求不平衡是职业培训体系的教育服务与劳动力市场需求不匹配、职业教育水平不高、国家和地区对技术工人的安排不完善、利益相关者之间缺乏有效的互动。青年从事职业的积极性不足。根据文章得出结论。为了克服现有的消极趋势,有必要加强对学生的职业指导。
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引用次数: 0
Development of the legal framework for land monitoring and protection in the digital environment 制定数码环境下土地监察及保护的法律架构
Pub Date : 2023-05-26 DOI: 10.31470/2306-546x-2023-57-89-99
Y. Butenko, R. Kharytonenko, Nadiia Ishchenko
Relevance of the research topic. The need to complete the land reform, the main goal of which is the restructuring of land relations, as well as the introduction of changes in the structure of land and the form of management, determines the need for systematic and full-scale monitoring observations and research. Formulation of the problem. Central authorities cannot always see the "holistic picture" of land relations, both at the level of districts, regions, and at the national level, and cannot always find optimal solutions for improving land relations. Therefore, there was a need to implement a land relations monitoring system that is constantly updated and stores information to provide data analysis and forecasting, as well as the development of science-based recommendations for effective management. Analysis of recent research and publications. Questions related to the legal regulation of land monitoring and protection found their place in the scientific works of various scientists, such as M. Yerofeiev, N. Malysheva, S. Sharapov, as well as many others. The problem of land protection was studied by such respected scientists in this field as: Yu. Shemshuchenko, V. Andreitsev, N. Tytova, M. Shulha, P. Kulynych, V. Nosik, G. Hutsuliak, D. Dobriak, N. Mazii, A. Sokhnych, A. Tretiak and others. Selection of unexplored parts of the general problem. The current state of studying the problem requires improvement and a clear definition of the legal basis for monitoring and protecting land in the digital environment. The adaptation of the existing legal framework for land monitoring and protection to the legislative norms of the European Union determines its functional development in the conditions of constant restructuring of land relations in Ukraine. Setting the task, the goal of the research. The purpose of the research is to analyze the existing system of land monitoring and protection, to identify problems and to study the prospects for the development of legal aspects of their functioning in the digital environment. The task of research is to collect and analyze information about the state of natural resources for use in the process of exploitation, management and determination of the limits of use of these resources. The research involves obtaining the necessary data and using them to implement management functions in relation to the natural resources being exploited. The survey methodology. The methods of collecting, analyzing, summarizing information, as well as methods of research observation, which reflect the current state and prospects for the development of land monitoring and protection, are applied. Such methods are built primarily on the basis of collected data related to the monitoring and implementation of land protection in Ukraine today. With the help of the analysis of the specified legislation and the collected library sources of information, it is possible to carry out a full analysis of the work on a real basis and answer all
研究课题的相关性。必须完成土地改革,其主要目标是调整土地关系,并改变土地结构和管理形式,这决定了必须进行系统和全面的监测观察和研究。问题的表述。中央政府不可能总是看到土地关系的“全貌”,无论是在地区、地区还是在国家层面,也不可能总是找到改善土地关系的最佳解决方案。因此,有必要建立一个不断更新和储存资料的土地关系监测系统,以提供数据分析和预测,并为有效管理制订基于科学的建议。分析最近的研究和出版物。与土地监测和保护的法律法规有关的问题在许多科学家的科学工作中都有其一席之地,例如叶罗菲耶夫、N.马莱舍娃、S. Sharapov以及许多其他人。土地保护问题是由这个领域中受人尊敬的科学家研究的。谢姆舒琴科、V. Andreitsev、N. Tytova、M. Shulha、P. Kulynych、V. Nosik、G. Hutsuliak、D. Dobriak、N. Mazii、A. Sokhnych、A. Tretiak等人。选择一般问题中未探索的部分。从目前的研究状况来看,需要完善和明确数字环境下土地监测和保护的法律依据。使现有的土地监测和保护法律框架适应欧洲联盟的立法规范,决定了它在乌克兰不断调整土地关系的条件下的职能发展。设定任务,研究目标。该研究的目的是分析现有的土地监测和保护系统,找出问题,并研究其在数字环境中发挥作用的法律方面的发展前景。研究的任务是收集和分析有关自然资源状况的信息,以便在开发、管理和确定这些资源的使用限度的过程中使用。这项研究包括取得必要的数据,并利用这些数据来执行与正在开发的自然资源有关的管理职能。调查方法。运用收集、分析、总结资料的方法和研究观察的方法,反映了土地监测与保护的现状和发展前景。这些方法主要是根据收集到的与乌克兰今天监测和执行土地保护有关的数据制定的。借助对具体立法的分析和收集的图书馆信息来源,可以对工作进行真实的全面分析,并回答所有问题。介绍主要材料(工作成果)。会议确定,土地监测和保护的主要任务之一是建立一个将用于评估土地资源状况的客观资料基础。研究发现,在国家土地地籍的帮助下获得的信息为国家机关在研究、监测和土地保护领域作出必要决定提供了法律依据。还建议通过一项特别法律,以确保监测和保护土地关系的法律地位,其最后阶段应是建立一个电子数据阵列。应用领域的成果。研究结果可应用于农业经济和国家行政管理领域的土地资源监测与保护。根据文章得出结论。当今的土地监测和保护需要彻底改进其方法。必须建立一个有效的国家监测系统,负责土地和土壤的质量。这是因为所获得的数据使我们能够不断调整受管制的数量规范和条例,并通过设立一个在工作中监测和保护土地的特别机构,即乌克兰监测和土地保护中心,改善对监测和土地保护的组织和法律支助。
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University Economic Bulletin
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