Pub Date : 2023-03-31DOI: 10.31470/2306-546x-2023-56-106-113
Z. Varnalii, Snizhana Bondarenko
The relevance of the problems of security of the state, society, enterprise and persons for Ukraine is not in doubt. Not only external negative factors (world pandemics, military conflicts, information propaganda, manipulation of public consciousness, cyber -terrorism, uncontrolled migration flows, aggravation and challenges for business entities and society, making it possible to look for and create new methods and tools for effective management. Unfortunately, internal factors that do not contribute to the financial security of the state and business: political instability, corruption, widespread practice of tax evasion and legalization (laundering) of proceeds obtained, uneven regional economic development and others. In view of this, the issue of financial security of business entities is of particular relevance. The issues of financial security of the enterprise are devoted to the study of foreign and domestic scientists. Paying the proper scientific and methodological value of existing scientific achievements, the problems of ensuring the financial security of the enterprise in war and post-war period remain poorly studied. The purpose of the study is to analyze the financial security of enterprises and ensure it in war and post - war recovery. The following research methods were used: comparison, analysis and synthesis, induction and deduction, generalization, systematization. The financial security management system is an orderly set of interrelated elements that form a single functional integrity intended for establishing and maintaining the optimal level of financial security. The coordination of the interaction of these elements largely depends on the success and efficiency of the functioning of the financial security management system of the enterprise.
{"title":"Financial security of Ukrainian enterprises during the war and post-war period","authors":"Z. Varnalii, Snizhana Bondarenko","doi":"10.31470/2306-546x-2023-56-106-113","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-56-106-113","url":null,"abstract":"The relevance of the problems of security of the state, society, enterprise and persons for Ukraine is not in doubt. Not only external negative factors (world pandemics, military conflicts, information propaganda, manipulation of public consciousness, cyber -terrorism, uncontrolled migration flows, aggravation and challenges for business entities and society, making it possible to look for and create new methods and tools for effective management. Unfortunately, internal factors that do not contribute to the financial security of the state and business: political instability, corruption, widespread practice of tax evasion and legalization (laundering) of proceeds obtained, uneven regional economic development and others. In view of this, the issue of financial security of business entities is of particular relevance. The issues of financial security of the enterprise are devoted to the study of foreign and domestic scientists. Paying the proper scientific and methodological value of existing scientific achievements, the problems of ensuring the financial security of the enterprise in war and post-war period remain poorly studied. The purpose of the study is to analyze the financial security of enterprises and ensure it in war and post - war recovery. The following research methods were used: comparison, analysis and synthesis, induction and deduction, generalization, systematization. The financial security management system is an orderly set of interrelated elements that form a single functional integrity intended for establishing and maintaining the optimal level of financial security. The coordination of the interaction of these elements largely depends on the success and efficiency of the functioning of the financial security management system of the enterprise.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129909252","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 : 2023-03-31DOI: 10.31470/2306-546x-2023-56-125-136
Y. Kostyk, Volodymyr Udovyk
The subject of researchis: socio-economic prerequisites and significance of the introduction of the Odesa porto-franco regimein the context of developmentthe end of Southern Ukraine XVIII – the first half of the XIX century. The purpose of the scientific articleis to reveal and show the socio-economic development of the South of Ukraine at the end of the XVIII – the first half of the XIX century on the basis of sources. under the conditions of operation of the Odesa porto-franco regime. Research methods. All components of the research are based on the main principles – scientificity, historicism, objectivity, systematicity, development, the priority of concrete truth, pluralism, as well asmethods of learning socio-economic processes of social development- analysis, synthesis,problem-chronological, comparative-analytical, archeographic,retrospective, statistical,system andcomprehensive approach. Work methodology. In the process of researching the specified issues, we took as a basis the main provisions: the history of Ukraine, economic history and the history of economic thought, the work of domestic and foreign scientists and practitioners in the specified field. Work results. In the context of the mentioned problems, we investigatedsocio-economic development of the South of Ukraine at the end of the XVIII – the first half of the XIX century. under the conditions of operation of the Odesa porto-franco regime. Field of application of results.The results of this study can be applied in the field of studying the problems of economic history and the history of economic thought, the history of the development of the national economy, and the history of trade. Conclusions.Therefore, the porto-franco status played a key role in the development and formation of not only Odesa, but also the entire South of Ukraine. The rapid development of the port city was accompanied by the formation and development of the appropriate trade and transport infrastructure, the formation and establishment of market institutions in economic relations. The free harbor regime contributed to the integration of Southern Ukraine into the world economy through the development of high-product agriculture and grain trade. At the same time, the porto-franco system had certain negative consequences, in particular: it contributed to the outflow of capital from areas of productive use in favor of investing in real estate; growth of the share of intermediary and speculative operations; consolidation of raw material and agricultural specialization of Ukraine.
{"title":"Socio-economic development of the South of Ukraine in the conditions of operation of the Odesa porto-franco regime","authors":"Y. Kostyk, Volodymyr Udovyk","doi":"10.31470/2306-546x-2023-56-125-136","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-56-125-136","url":null,"abstract":"The subject of researchis: socio-economic prerequisites and significance of the introduction of the Odesa porto-franco regimein the context of developmentthe end of Southern Ukraine XVIII – the first half of the XIX century. The purpose of the scientific articleis to reveal and show the socio-economic development of the South of Ukraine at the end of the XVIII – the first half of the XIX century on the basis of sources. under the conditions of operation of the Odesa porto-franco regime. Research methods. All components of the research are based on the main principles – scientificity, historicism, objectivity, systematicity, development, the priority of concrete truth, pluralism, as well asmethods of learning socio-economic processes of social development- analysis, synthesis,problem-chronological, comparative-analytical, archeographic,retrospective, statistical,system andcomprehensive approach. Work methodology. In the process of researching the specified issues, we took as a basis the main provisions: the history of Ukraine, economic history and the history of economic thought, the work of domestic and foreign scientists and practitioners in the specified field. Work results. In the context of the mentioned problems, we investigatedsocio-economic development of the South of Ukraine at the end of the XVIII – the first half of the XIX century. under the conditions of operation of the Odesa porto-franco regime. Field of application of results.The results of this study can be applied in the field of studying the problems of economic history and the history of economic thought, the history of the development of the national economy, and the history of trade. Conclusions.Therefore, the porto-franco status played a key role in the development and formation of not only Odesa, but also the entire South of Ukraine. The rapid development of the port city was accompanied by the formation and development of the appropriate trade and transport infrastructure, the formation and establishment of market institutions in economic relations. The free harbor regime contributed to the integration of Southern Ukraine into the world economy through the development of high-product agriculture and grain trade. At the same time, the porto-franco system had certain negative consequences, in particular: it contributed to the outflow of capital from areas of productive use in favor of investing in real estate; growth of the share of intermediary and speculative operations; consolidation of raw material and agricultural specialization of Ukraine.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116913833","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 : 2022-12-29DOI: 10.31470/2306-546x-2022-55-139-145
S. Sliusar, R. Prikhodko
The subject of research is theoretical aspects of the formation of a marketing strategy for the development of the banking sector. The purpose of the article is aimed at researching existing aspects of marketing strategy formation and determining modern approaches to bank marketing strategy formation based on them. 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 article researches theoretical aspects of formation of marketing strategy of development of banking sector. The scientific concepts are generalized and the essence of the marketing strategy and its peculiarities in the activities of banking institutions are studied, the algorithm for forming an effective marketing strategy of the bank is formed, the role of banking marketing in the formation of the banking strategy in the banking services market is determined. Field of application of results in the activities of banking institutions of Ukraine. Conclusions. Marketing is becoming one of the most important factors of success in banking, along with general management, finance and technology. In this constable, the task of Ukrainian banks is to use the experience already acquired by developed countries. First, it is already proven in practice; the second, will minimize the funds and time for the banking system; thirdly, it can act as a basis for modern methodologies for the development and implementation of marketing strategies in commercial banks.
{"title":"Formation of marketing strategy for bank development in the banking services market","authors":"S. Sliusar, R. Prikhodko","doi":"10.31470/2306-546x-2022-55-139-145","DOIUrl":"https://doi.org/10.31470/2306-546x-2022-55-139-145","url":null,"abstract":"The subject of research is theoretical aspects of the formation of a marketing strategy for the development of the banking sector. The purpose of the article is aimed at researching existing aspects of marketing strategy formation and determining modern approaches to bank marketing strategy formation based on them. 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 article researches theoretical aspects of formation of marketing strategy of development of banking sector. The scientific concepts are generalized and the essence of the marketing strategy and its peculiarities in the activities of banking institutions are studied, the algorithm for forming an effective marketing strategy of the bank is formed, the role of banking marketing in the formation of the banking strategy in the banking services market is determined. Field of application of results in the activities of banking institutions of Ukraine. Conclusions. Marketing is becoming one of the most important factors of success in banking, along with general management, finance and technology. In this constable, the task of Ukrainian banks is to use the experience already acquired by developed countries. First, it is already proven in practice; the second, will minimize the funds and time for the banking system; thirdly, it can act as a basis for modern methodologies for the development and implementation of marketing strategies in commercial banks.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"43 20","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134225341","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 : 2022-12-29DOI: 10.31470/2306-546x-2022-55-5-12
Yurii Y. Kyrylov, M. Ihnatenko, V. Hranovska
The subject of the study is to highlight the socio-economic significance of the social component of student training and teachers' activities as competitive participants in the labor market, educational space, highly qualified and patriotic potential of the Ukrainian nation. The purpose of the article is to identify new opportunities for strengthening the social components of training and increasing the competitiveness of future specialists in agricultural universities and their implementation by means of management and administration. The methodological basis of the article is historical, monographic, dialectical, system-structural analysis and synthesis, statistical-economic methods. Results of the article. It was determined that social components can and should be strengthened in the process of professional training of students (responsibility for one's actions in relation to future subordinates, colleagues, partners, consumers, business and environmental ecology; patriotism; educated and intelligent behavior, empathy for others; love for nature as factor of competitive agricultural activity, etc.); industrial and educational and industrial practices (advisory, professional and digital, etc. assistance to rural territorial communities, individuals, enterprises); in the development of student self-government; cultural-mass and socially useful work at the university (participation in cultural-artistic and social events at various levels of organization and management – clubs, competitions, trainings, field days, round tables, Olympiads, presentations, etc.); in the organization of student leisure, food and sports; in ensuring the personal growth of each teacher and student; in the form of volunteer activities of teachers and students; in the process of interaction of the university with local and state authorities, etc. Collectively, these directions can be characterized as the social responsibility of universities and their management and administration. Field of application of results. The results of the article can be used by agricultural universities, public organizations, students, graduate students, teachers; bodies of local self-government and management of rural territorial communities. Conclusions. Therefore, the social components of training students of agricultural universities as future competitive specialists in the labor market are of great importance. We have determined a clear periodization of social work in time (before the war (with the exception of the times of the pandemic), during the war, after it); by locations of conduct (intra-university, external environment, combined events); by subjects of influence, functions, mission - among students, for students, by the forces of students; terms of implementation - permanent, periodic, one-time measures; regarding the educational process and methods of implementation - as part of educational programs, special in additional time, combined, etc. In modern conditions, along with trad
{"title":"Administration and management of the social component of scientific and educational activities in agrarian universities","authors":"Yurii Y. Kyrylov, M. Ihnatenko, V. Hranovska","doi":"10.31470/2306-546x-2022-55-5-12","DOIUrl":"https://doi.org/10.31470/2306-546x-2022-55-5-12","url":null,"abstract":"The subject of the study is to highlight the socio-economic significance of the social component of student training and teachers' activities as competitive participants in the labor market, educational space, highly qualified and patriotic potential of the Ukrainian nation. The purpose of the article is to identify new opportunities for strengthening the social components of training and increasing the competitiveness of future specialists in agricultural universities and their implementation by means of management and administration. The methodological basis of the article is historical, monographic, dialectical, system-structural analysis and synthesis, statistical-economic methods. Results of the article. It was determined that social components can and should be strengthened in the process of professional training of students (responsibility for one's actions in relation to future subordinates, colleagues, partners, consumers, business and environmental ecology; patriotism; educated and intelligent behavior, empathy for others; love for nature as factor of competitive agricultural activity, etc.); industrial and educational and industrial practices (advisory, professional and digital, etc. assistance to rural territorial communities, individuals, enterprises); in the development of student self-government; cultural-mass and socially useful work at the university (participation in cultural-artistic and social events at various levels of organization and management – clubs, competitions, trainings, field days, round tables, Olympiads, presentations, etc.); in the organization of student leisure, food and sports; in ensuring the personal growth of each teacher and student; in the form of volunteer activities of teachers and students; in the process of interaction of the university with local and state authorities, etc. Collectively, these directions can be characterized as the social responsibility of universities and their management and administration. Field of application of results. The results of the article can be used by agricultural universities, public organizations, students, graduate students, teachers; bodies of local self-government and management of rural territorial communities. Conclusions. Therefore, the social components of training students of agricultural universities as future competitive specialists in the labor market are of great importance. We have determined a clear periodization of social work in time (before the war (with the exception of the times of the pandemic), during the war, after it); by locations of conduct (intra-university, external environment, combined events); by subjects of influence, functions, mission - among students, for students, by the forces of students; terms of implementation - permanent, periodic, one-time measures; regarding the educational process and methods of implementation - as part of educational programs, special in additional time, combined, etc. In modern conditions, along with trad","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127198106","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 : 2022-12-29DOI: 10.31470/2306-546x-2022-55-47-53
S. Koval, S. Skrypnyk, I. Shepel
The subject of the study is the theoretical and practical aspects of automating labor and salary accounting in agricultural enterprises. The purpose of the article is to substantiate the conceptual foundations of automating the accounting of labor and wages of employees of agricultural enterprises, to identify differences in its directions and to evaluate competitive advantages and results for the needs and improvement of management. The methodological basis of the article was dialectical, historical, monographic, system-structural analysis and synthesis; economic comparisons; special methods of accounting. Results of the article. It was determined that the automation of accounting for labor and wages of employees of agricultural enterprises provides them with significant competitive advantages of development and management efficiency due to simplification, acceleration, objectivity and high quality of accounting; significant cost savings for its implementation; availability for management and owners. At the same time, three conceptual approaches to automation with corresponding software products, spheres and tools of their influence, and expected results are substantiated. This is the automation of the accounting of typical calculations and payments with integration into the general information system of the enterprise; automation of the accountant's workplace; combined with a combination of the first two. Their comparison is made and advantages and disadvantages, perspectives of use are shown. Field of application of results. The obtained results can be used in the work of accounting offices of enterprises, in the scientific and educational process of agrarian universities. Conclusions. In order to increase the efficiency of managing the development of agricultural enterprises on the basis of the automation of labor accounting and employee salaries, it is important to implement the latest software products for its support. In particular, we may be talking about a more improved version of the program "1C: Salary and Personnel Management 8.3". This version is very productive for both accounting specialists and PH-management of enterprises, because it provides: definition, assessment, diagnosis, forecasting and planning of personnel needs; management of attestation, training and financial motivation of employees; effective planning of employment of employees from an overview on the seasonality of agricultural work; personnel record keeping and personnel analysis; maintaining staffing in agricultural enterprises. Another large set of advantages concerns the automation of calculations provided by the named advanced version of the program. We are talking about the automation of employee salary calculations; taxes regulated by legislation, withholdings from wages and accruals to the wage fund; accruals and deductions according to any algorithms; display of accrued wages and taxes as part of enterprise expenses. It is also management of cash settlement
{"title":"Conceptual principles of automation of accounting for work and salaries of employees of agricultural enterprises","authors":"S. Koval, S. Skrypnyk, I. Shepel","doi":"10.31470/2306-546x-2022-55-47-53","DOIUrl":"https://doi.org/10.31470/2306-546x-2022-55-47-53","url":null,"abstract":"The subject of the study is the theoretical and practical aspects of automating labor and salary accounting in agricultural enterprises. The purpose of the article is to substantiate the conceptual foundations of automating the accounting of labor and wages of employees of agricultural enterprises, to identify differences in its directions and to evaluate competitive advantages and results for the needs and improvement of management. The methodological basis of the article was dialectical, historical, monographic, system-structural analysis and synthesis; economic comparisons; special methods of accounting. Results of the article. It was determined that the automation of accounting for labor and wages of employees of agricultural enterprises provides them with significant competitive advantages of development and management efficiency due to simplification, acceleration, objectivity and high quality of accounting; significant cost savings for its implementation; availability for management and owners. At the same time, three conceptual approaches to automation with corresponding software products, spheres and tools of their influence, and expected results are substantiated. This is the automation of the accounting of typical calculations and payments with integration into the general information system of the enterprise; automation of the accountant's workplace; combined with a combination of the first two. Their comparison is made and advantages and disadvantages, perspectives of use are shown. Field of application of results. The obtained results can be used in the work of accounting offices of enterprises, in the scientific and educational process of agrarian universities. Conclusions. In order to increase the efficiency of managing the development of agricultural enterprises on the basis of the automation of labor accounting and employee salaries, it is important to implement the latest software products for its support. In particular, we may be talking about a more improved version of the program \"1C: Salary and Personnel Management 8.3\". This version is very productive for both accounting specialists and PH-management of enterprises, because it provides: definition, assessment, diagnosis, forecasting and planning of personnel needs; management of attestation, training and financial motivation of employees; effective planning of employment of employees from an overview on the seasonality of agricultural work; personnel record keeping and personnel analysis; maintaining staffing in agricultural enterprises. Another large set of advantages concerns the automation of calculations provided by the named advanced version of the program. We are talking about the automation of employee salary calculations; taxes regulated by legislation, withholdings from wages and accruals to the wage fund; accruals and deductions according to any algorithms; display of accrued wages and taxes as part of enterprise expenses. It is also management of cash settlement","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132873985","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 : 2022-12-29DOI: 10.31470/2306-546x-2022-55-126-131
L. Marmul, Bohdan Chornyi, Valentin Penkovsky
The subject of the study is the theoretical and practical aspects of the development of digital financial instruments and financial support based on them for the activities of tourist and hotel and restaurant enterprises in the conditions of the digital economy and electronic commerce as the most promising segment of the modern service market in the conditions of restrictions on direct contacts and the movement of people due to measures to combat with the pandemic, military actions and to improve the personal safety of people. The purpose of the article is to determine the main factors of the formation of digital financial instruments and their components, as well as to identify their properties, possible risks, and to substantiate the future prospects of their use in the activities of tourist and hotel and restaurant enterprises. The methodological basis of the article is the methods of: system-structural analysis and synthesis (when establishing the set of factors and the level of influence on digital financial instruments; determining the composition and structure of the digital economy, electronic commerce, digital finance; historical and monographic (for comparing traditional and digital financial instruments; when identifying the stages of development, sectoral and territorial spread of the introduction of digital financial instruments); statistical and economic (to establish and analyze quantitative indicators of the state, problems, trends and prospects of the development of digital financial instruments; the effectiveness of their use in the activities of tourist and hotel and restaurant enterprises). Results of the article. It was determined that financial instruments can be conditionally divided into traditional and digital. They have similar content, functions and properties, but different areas of manifestation, advantages, disadvantages and risks. At the same time, the use of digital financial instruments allows to significantly save the time of entrepreneurs and consumers of services or products; cash; simplifies administration and, as a result, increases the profitability of enterprises, in particular, tourist and hotel-restaurant enterprises. Field of application of results. The results of the article can be applied in the work of financial institutions, enterprises and organizations; activities of individuals; scientific and educational process and administration of institutions of higher education. Conclusions. Indispensable users of digital financial instruments are supranational financial institutions and states; insurance and banking and financial institutions; pension, investment and hedge funds; enterprises, corporations, industrial and financial groups; individuals. This testifies to the wide possibilities of their application, including in the field of tourism and the hotel and restaurant industry in order to increase business profitability by saving time, premises and other means of providing and carrying out financial
{"title":"Development of digital financial tools and their use in tourism, hotel, and restaurant business enterprises","authors":"L. Marmul, Bohdan Chornyi, Valentin Penkovsky","doi":"10.31470/2306-546x-2022-55-126-131","DOIUrl":"https://doi.org/10.31470/2306-546x-2022-55-126-131","url":null,"abstract":"The subject of the study is the theoretical and practical aspects of the development of digital financial instruments and financial support based on them for the activities of tourist and hotel and restaurant enterprises in the conditions of the digital economy and electronic commerce as the most promising segment of the modern service market in the conditions of restrictions on direct contacts and the movement of people due to measures to combat with the pandemic, military actions and to improve the personal safety of people. The purpose of the article is to determine the main factors of the formation of digital financial instruments and their components, as well as to identify their properties, possible risks, and to substantiate the future prospects of their use in the activities of tourist and hotel and restaurant enterprises. The methodological basis of the article is the methods of: system-structural analysis and synthesis (when establishing the set of factors and the level of influence on digital financial instruments; determining the composition and structure of the digital economy, electronic commerce, digital finance; historical and monographic (for comparing traditional and digital financial instruments; when identifying the stages of development, sectoral and territorial spread of the introduction of digital financial instruments); statistical and economic (to establish and analyze quantitative indicators of the state, problems, trends and prospects of the development of digital financial instruments; the effectiveness of their use in the activities of tourist and hotel and restaurant enterprises). Results of the article. It was determined that financial instruments can be conditionally divided into traditional and digital. They have similar content, functions and properties, but different areas of manifestation, advantages, disadvantages and risks. At the same time, the use of digital financial instruments allows to significantly save the time of entrepreneurs and consumers of services or products; cash; simplifies administration and, as a result, increases the profitability of enterprises, in particular, tourist and hotel-restaurant enterprises. Field of application of results. The results of the article can be applied in the work of financial institutions, enterprises and organizations; activities of individuals; scientific and educational process and administration of institutions of higher education. Conclusions. Indispensable users of digital financial instruments are supranational financial institutions and states; insurance and banking and financial institutions; pension, investment and hedge funds; enterprises, corporations, industrial and financial groups; individuals. This testifies to the wide possibilities of their application, including in the field of tourism and the hotel and restaurant industry in order to increase business profitability by saving time, premises and other means of providing and carrying out financial ","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130420469","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 : 2022-12-29DOI: 10.31470/2306-546x-2022-55-119-126
Volodymyr L. Andrushchenko, Mariana Rippa, Tetiana Tuchak
The subject of the article is the problem of taxing the rich and wealth, which is among the topical topics of public interest. The study aimed to highlight the latest initiative of a group of American multimillionaires to increase the level of tax rates on this ultra-rich category of taxpayers. This initiative can be considered a solidarity tax. The task was to characterize the quantitative indicators of this initiative. The article is motivated by the striking fact that 400 American ultra-billionaires have a total wealth worth 4 thousand billion dollars! The role of the research method of the problem was carried out by analyzing the quantitative parameters and fiscal and administrative features of taxation of the rich. Results of work. First of all, the results of the study consist in the interpretation of the multicomponent concept of wealth as an object of taxation. The impossibility of a general income and property tax is revealed, such a tax exists only as an unrealized project. The fiscal and administrative reasons for the abandonment of the inheritance tax in 21 countries, including Austria, Canada, Sweden and Israel, are clarified. Conclusions. The arguments are presented that property taxes harm the processes of wealth creation and capital. For this reason, the share of property taxes in tax revenues has fallen from 42% to 14% since the beginning of the XX century. The most significant fiscal potential for strengthening the taxation of the rich are taxes on income and profits. A quantitative and institutional analysis of existing wealth taxes in Norway and Switzerland was carried out. A serious fiscal and administrative problem of wealth taxes is the valuation of taxable assets. The wealth taxes have very great, virtually inexhaustible scientific and practical potential.
{"title":"Taxation of wealth and the rich as a social imperative","authors":"Volodymyr L. Andrushchenko, Mariana Rippa, Tetiana Tuchak","doi":"10.31470/2306-546x-2022-55-119-126","DOIUrl":"https://doi.org/10.31470/2306-546x-2022-55-119-126","url":null,"abstract":"The subject of the article is the problem of taxing the rich and wealth, which is among the topical topics of public interest. The study aimed to highlight the latest initiative of a group of American multimillionaires to increase the level of tax rates on this ultra-rich category of taxpayers. This initiative can be considered a solidarity tax. The task was to characterize the quantitative indicators of this initiative. The article is motivated by the striking fact that 400 American ultra-billionaires have a total wealth worth 4 thousand billion dollars! The role of the research method of the problem was carried out by analyzing the quantitative parameters and fiscal and administrative features of taxation of the rich. Results of work. First of all, the results of the study consist in the interpretation of the multicomponent concept of wealth as an object of taxation. The impossibility of a general income and property tax is revealed, such a tax exists only as an unrealized project. The fiscal and administrative reasons for the abandonment of the inheritance tax in 21 countries, including Austria, Canada, Sweden and Israel, are clarified. Conclusions. The arguments are presented that property taxes harm the processes of wealth creation and capital. For this reason, the share of property taxes in tax revenues has fallen from 42% to 14% since the beginning of the XX century. The most significant fiscal potential for strengthening the taxation of the rich are taxes on income and profits. A quantitative and institutional analysis of existing wealth taxes in Norway and Switzerland was carried out. A serious fiscal and administrative problem of wealth taxes is the valuation of taxable assets. The wealth taxes have very great, virtually inexhaustible scientific and practical potential.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131502508","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 : 2022-12-29DOI: 10.31470/2306-546x-2022-55-12-17
L. Levaieva, Anastasiya Krasnozhon, Ivan Zakharin
The subject of the study is the improvement of strategies for the development of agricultural enterprises and their management with the help of innovations - digitalization and reengineering. The purpose of the article is to substantiate the programming and reengineering of business processes as a basis for innovative support of strategies for the development of agrarian enterprises in the conditions of the digital economy. The methodological basis of the article is the methods and approaches of economic, institutional and theory of sustainable development. In particular, historical, monographic, economic comparisons, statistical-economic, systemic-structural analysis and synthesis were used. Results of the article. The concepts of programming business processes, the need for reengineering, process approach and controlling and their advantages for the development strategies of agricultural enterprises as innovative tools of organization and management were defined. Field of application of results. The conclusions of the article can be used in agricultural and IT enterprises, institutions of higher education, research institutions, consulting organizations. Conclusions. The activity of agricultural enterprises is accompanied by certain difficulties in assessing the effectiveness of their functioning and management. This is due to the presence of business and production processes with risks and/or potentially uncertain side effects. Understanding and analysis of these risks and uncertainties is particularly important in effective management activities, substantiating strategies for their further prospective development. This will be facilitated by means of automation and software for managing strategies for the development of agrarian enterprises using a process approach (controlling), restructuring and reengineering; use of software descriptions based on their modeling, templates, routing of business operations, their optimization.
{"title":"Innovative provision of development strategies of agricultural enterprises based on digitalization and reengineering of business processes","authors":"L. Levaieva, Anastasiya Krasnozhon, Ivan Zakharin","doi":"10.31470/2306-546x-2022-55-12-17","DOIUrl":"https://doi.org/10.31470/2306-546x-2022-55-12-17","url":null,"abstract":"The subject of the study is the improvement of strategies for the development of agricultural enterprises and their management with the help of innovations - digitalization and reengineering. The purpose of the article is to substantiate the programming and reengineering of business processes as a basis for innovative support of strategies for the development of agrarian enterprises in the conditions of the digital economy. The methodological basis of the article is the methods and approaches of economic, institutional and theory of sustainable development. In particular, historical, monographic, economic comparisons, statistical-economic, systemic-structural analysis and synthesis were used. Results of the article. The concepts of programming business processes, the need for reengineering, process approach and controlling and their advantages for the development strategies of agricultural enterprises as innovative tools of organization and management were defined. Field of application of results. The conclusions of the article can be used in agricultural and IT enterprises, institutions of higher education, research institutions, consulting organizations. Conclusions. The activity of agricultural enterprises is accompanied by certain difficulties in assessing the effectiveness of their functioning and management. This is due to the presence of business and production processes with risks and/or potentially uncertain side effects. Understanding and analysis of these risks and uncertainties is particularly important in effective management activities, substantiating strategies for their further prospective development. This will be facilitated by means of automation and software for managing strategies for the development of agrarian enterprises using a process approach (controlling), restructuring and reengineering; use of software descriptions based on their modeling, templates, routing of business operations, their optimization.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"185 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115132072","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 : 2022-12-29DOI: 10.31470/2306-546x-2022-55-83-97
L. Horoshkova, Roman Karbivnychyi, O. Maslova
Relevance in the research topic. The relevance in research is determined by the issue of decentralization and state socio-economic system reform, and restructuring of economic entities` territorial organization, which is one of ten priorities of the "Sustainable Development Strategy "Ukraine - 2020". The new administrative-territorial system should become the basis for building a new model of territorial management, based on the principles of decentralization, subsidiarity, balance of national interests with the regional and territorial communities` interests, the ubiquity of local self-government, as well as territorial communities` capacity and independence. Problem statement. Management of the decentralization process in Ukraine requires in-depth theoretical and practical research due to the reform of its administrative-territorial system. Analysis of recent research and publications. Pavlyuk A., Oliynyk D., Batalov O., Datsko O., Murkovich L., Molodozhen Yu., and other scholars studied currents aspects of solving territorial communities` and local self-government`s development problems [1-4]. Unsolved parts of the general problem. The decentralization reform means the formation of a new link in of administrative organization system in Ukraine by the introduction of a new administrative-territorial unit - a United Territorial Community (UTC). The transformation process must be gradual and systematic, so there is a need to build a model of transformations based on a programmatic approach, taking into account the synergistic effect. Study task and objective. The most universal management tool is the project-programme models, which makes it possible to apply programme management as the theoretical concept, and to solve modern management problems. The objective is to substantiate the theoretical and methodological provisions regarding the development programme`s management in united territorial communities based on multi-vector development. The study task is the development and justification of a multi-vector model of UTC`s development programme`s management amid decentralization of power in Ukraine; determination of the priority development programme trends for united territorial communities, and substantiation of methods, principles and processes of their implementation in accordance with the stages of national administrative and territorial system`s reform. Research method and methodology. General scientific (analysis and synthesis, induction and deduction, and group analysis) and special (abstraction, modeling, etc.) methods of studying economic phenomena and processes were used in the study. The main material (study results). The new legislative framework significantly strengthened the motivation for inter-municipal consolidation in the country, created appropriate legal conditions and mechanisms for the formation of capable territorial communities of villages, towns, and cities, who unite their efforts to solve urgent problems. One of the f
研究课题的相关性。研究的相关性取决于权力下放和国家社会经济体制改革问题，以及经济实体领土组织的重组，这是“乌克兰- 2020”可持续发展战略的十大优先事项之一。新的行政-领土制度应成为建立新的领土管理模式的基础，其基础是权力下放、辅助性、国家利益与区域和领土社区利益的平衡、无处不在的地方自治以及领土社区的能力和独立性。问题陈述。由于乌克兰行政-领土制度的改革，对权力下放进程的管理需要深入的理论和实践研究。分析最近的研究和出版物。Pavlyuk A, Oliynyk D, Batalov O, Datsko, Murkovich L, Molodozhen Yu。等学者研究了当前解决领土社区和地方自治发展问题的几个方面[1-4]。一般问题未解决的部分。权力下放改革意味着通过引入一个新的行政-领土单位-联合领土共同体(UTC)，在乌克兰的行政组织体系中形成一个新的环节。转型过程必须是渐进的和系统的，因此有必要建立一个基于规划方法的转型模型，考虑到协同效应。学习任务和目标。最普遍的管理工具是项目-方案模型，它使项目管理作为理论概念得以应用，解决现代管理问题成为可能。其目标是在多媒介发展的基础上，在统一的领土社区管理发展方案方面确立理论和方法规定。研究任务是在乌克兰权力下放的情况下开发和证明UTC发展计划管理的多向量模型;确定统一领土社区的优先发展方案趋势，并根据国家行政和领土系统改革的阶段确定执行这些方案的方法、原则和程序。研究方法和方法论。研究中采用了研究经济现象和经济过程的一般科学方法(分析与综合、归纳与演绎、群体分析)和特殊方法(抽象、建模等)。主要材料(研究结果)。新的立法框架大大加强了该国城市间整合的动力，为形成有能力的乡村、城镇和城市地区社区创造了适当的法律条件和机制，这些社区团结起来解决紧迫问题。执行预算间管制原则的一种形式是预算间转移，即从一个预算免费和不可撤销地转移到另一个预算的资金。乌克兰《预算法》第97条规定了国家预算对地方预算的转移清单。空间分散的优先趋势不应被视为共线向量。因此，为了描述它们之间相互作用的过程，应该使用平行四边形定律进行向量相加。复杂系统的不稳定性是为稳定的动态发展创造先决条件的管理任务之一。只有这些系统能够自我组织。系统的自组织管理是系统加速发展的源泉，系统在适应外部环境的过程中，通过对品质、标志和属性的选择来提高系统的组织性水平。系统发展有两种机制:分岔(对应于危机过程)和适应(以高经济增长率为特征)。因此，经济系统的动态均衡状态可以分别定义为不稳定均衡和稳定均衡。分岔机制能够使一个复杂系统在一定时间内脱离平衡状态。这种分歧的发生既有内部因素，也有外部因素。UTC是一个处于动态平衡状态(一系列平衡状态)的系统，它具有自组织能力，可以用微分方程来描述。结论。从理论上证明了乌克兰权力下放方案管理的多向量模型。有人指出，确定权力下放的主要优先领域(优先发展的媒介)是适当的。第一阶段矢量如下:1)UTC的资源和货物;2)联合技术公司的财政能力和自给性;3)国家调控体系。
{"title":"Multi-vector management model of decentralization program management in Ukraine","authors":"L. Horoshkova, Roman Karbivnychyi, O. Maslova","doi":"10.31470/2306-546x-2022-55-83-97","DOIUrl":"https://doi.org/10.31470/2306-546x-2022-55-83-97","url":null,"abstract":" Relevance in the research topic. The relevance in research is determined by the issue of decentralization and state socio-economic system reform, and restructuring of economic entities` territorial organization, which is one of ten priorities of the \"Sustainable Development Strategy \"Ukraine - 2020\". The new administrative-territorial system should become the basis for building a new model of territorial management, based on the principles of decentralization, subsidiarity, balance of national interests with the regional and territorial communities` interests, the ubiquity of local self-government, as well as territorial communities` capacity and independence. Problem statement. Management of the decentralization process in Ukraine requires in-depth theoretical and practical research due to the reform of its administrative-territorial system. Analysis of recent research and publications. Pavlyuk A., Oliynyk D., Batalov O., Datsko O., Murkovich L., Molodozhen Yu., and other scholars studied currents aspects of solving territorial communities` and local self-government`s development problems [1-4]. Unsolved parts of the general problem. The decentralization reform means the formation of a new link in of administrative organization system in Ukraine by the introduction of a new administrative-territorial unit - a United Territorial Community (UTC). The transformation process must be gradual and systematic, so there is a need to build a model of transformations based on a programmatic approach, taking into account the synergistic effect. Study task and objective. The most universal management tool is the project-programme models, which makes it possible to apply programme management as the theoretical concept, and to solve modern management problems. The objective is to substantiate the theoretical and methodological provisions regarding the development programme`s management in united territorial communities based on multi-vector development. The study task is the development and justification of a multi-vector model of UTC`s development programme`s management amid decentralization of power in Ukraine; determination of the priority development programme trends for united territorial communities, and substantiation of methods, principles and processes of their implementation in accordance with the stages of national administrative and territorial system`s reform. Research method and methodology. General scientific (analysis and synthesis, induction and deduction, and group analysis) and special (abstraction, modeling, etc.) methods of studying economic phenomena and processes were used in the study. The main material (study results). The new legislative framework significantly strengthened the motivation for inter-municipal consolidation in the country, created appropriate legal conditions and mechanisms for the formation of capable territorial communities of villages, towns, and cities, who unite their efforts to solve urgent problems. One of the f","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134053440","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 : 2022-12-29DOI: 10.31470/2306-546x-2022-55-59-64
O. Marchenko, A. Postol
The subject of the research is the theoretical and practical aspects of the development of hotel and restaurant services of enterprises of rural green tourism. The purpose of the article is to substantiate the prospects for the development of hotel and restaurant services of rural green tourism enterprises, to determine their features and use in administration and management. The methodological basis of the article was both general scientific and special methods of scientific knowledge. The article used scientific research methods: historical, system-structural analysis and synthesis, monographic, statistical-economic, problem-targeted. Results of the article. It is noted that the implementation of functions, the provision of services by rural green tourism enterprises and their focus on the hotel and restaurant direction of business are based on the presence and use of significant tourism and recreation potential on the one hand and a relatively free market segment for small businesses in this area on the other. It is substantiated that rural green tourism is integrated into the general structure of tourist and hotel-restaurant activities and allows providing services even where it is not economically feasible to build separate hotels and restaurants. It was determined that the concentration of efforts of rural settlements and other small enterprises of rural green tourism mainly on hotel and restaurant services requires them to improve the quality of such services, to observe high sanitary and hygienic standards; security conditions; appropriate level of service; training of hosts and/or their employees in hospitality, tact, business communication; certain aesthetics and style of places of accommodation and food. Field of application of results. The results can be used by tourism enterprises, territorial communities, regional and state authorities, public organizations, individual entrepreneurs and activists, institutions of higher education, scientific institutions. Conclusions. Combined efforts are achieving changes for the better in the field of service, tourism, and the hotel and restaurant industry. And this, at the same time, is a significant contribution to the development of the village. An example can be the creation of local branches of the Association for the Development of Rural Green Tourism in the administrative regions of the country, associations of citizens interested in the development of infrastructure for rural green tourism, etc. Thus, we can assert the existence of a "multiplier effect" from rural tourism for both the hotel and restaurant business and for the formation of a special multifunctional model of the development of rural areas.
{"title":"Formation of hotel and restaurant services for rural green tourism enterprises","authors":"O. Marchenko, A. Postol","doi":"10.31470/2306-546x-2022-55-59-64","DOIUrl":"https://doi.org/10.31470/2306-546x-2022-55-59-64","url":null,"abstract":"The subject of the research is the theoretical and practical aspects of the development of hotel and restaurant services of enterprises of rural green tourism. The purpose of the article is to substantiate the prospects for the development of hotel and restaurant services of rural green tourism enterprises, to determine their features and use in administration and management. The methodological basis of the article was both general scientific and special methods of scientific knowledge. The article used scientific research methods: historical, system-structural analysis and synthesis, monographic, statistical-economic, problem-targeted. Results of the article. It is noted that the implementation of functions, the provision of services by rural green tourism enterprises and their focus on the hotel and restaurant direction of business are based on the presence and use of significant tourism and recreation potential on the one hand and a relatively free market segment for small businesses in this area on the other. It is substantiated that rural green tourism is integrated into the general structure of tourist and hotel-restaurant activities and allows providing services even where it is not economically feasible to build separate hotels and restaurants. It was determined that the concentration of efforts of rural settlements and other small enterprises of rural green tourism mainly on hotel and restaurant services requires them to improve the quality of such services, to observe high sanitary and hygienic standards; security conditions; appropriate level of service; training of hosts and/or their employees in hospitality, tact, business communication; certain aesthetics and style of places of accommodation and food. Field of application of results. The results can be used by tourism enterprises, territorial communities, regional and state authorities, public organizations, individual entrepreneurs and activists, institutions of higher education, scientific institutions. Conclusions. Combined efforts are achieving changes for the better in the field of service, tourism, and the hotel and restaurant industry. And this, at the same time, is a significant contribution to the development of the village. An example can be the creation of local branches of the Association for the Development of Rural Green Tourism in the administrative regions of the country, associations of citizens interested in the development of infrastructure for rural green tourism, etc. Thus, we can assert the existence of a \"multiplier effect\" from rural tourism for both the hotel and restaurant business and for the formation of a special multifunctional model of the development of rural areas.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"223 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133818472","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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