Pub Date : 2019-04-11DOI: 10.26642/JEN-2019-1(87)-162-168
Алла Валеріївна Кобилянська
{"title":"Changing modes of global economic governance: from neo-liberalism to neomedievalism","authors":"Алла Валеріївна Кобилянська","doi":"10.26642/JEN-2019-1(87)-162-168","DOIUrl":"https://doi.org/10.26642/JEN-2019-1(87)-162-168","url":null,"abstract":"","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89692788","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 : 2019-03-01DOI: 10.26642/jen-2019-1(87)-24-28
Олександр Михайлович Парій
{"title":"Mechanism of enterprise’s intellectual capital management","authors":"Олександр Михайлович Парій","doi":"10.26642/jen-2019-1(87)-24-28","DOIUrl":"https://doi.org/10.26642/jen-2019-1(87)-24-28","url":null,"abstract":"","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75971691","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 : 2019-03-01DOI: 10.26642/jen-2019-1(87)-92-96
Світлана Михайлівна Лайчук
The purpose of the article is to determine the optimal organizational structure of the accounting service to improve the performance of this unit and the enterprise as a whole. The influence of factors of the accounting service structure is analyzed, among which are: the enterprise’s size; a set of activities; the nomenclature of internal and external users of accounting and financial reports; the complexity of the enterprise’s organizational structure; the complexity of production technology; the degree of convergence and integration of financial and tax accounting; the level of management accounting; the need to compile financial statements in accordance with International Financial Reporting Standards. The necessity of solving the issue of accounting centralization and decentralization as one of the components of the enterprise’s accounting policy is emphasized. It is proposed to apply the combined type of the accounting service, which is associated with the combination of signs of centralized and decentralized accounting. The prospect of further research is to determine the optimal number of accountants and the division of responsibilities among them.
{"title":"Formation of effective organizational structure of accounting service","authors":"Світлана Михайлівна Лайчук","doi":"10.26642/jen-2019-1(87)-92-96","DOIUrl":"https://doi.org/10.26642/jen-2019-1(87)-92-96","url":null,"abstract":"The purpose of the article is to determine the optimal organizational structure of the accounting service to improve the performance of this unit and the enterprise as a whole. The influence of factors of the accounting service structure is analyzed, among which are: the enterprise’s size; a set of activities; the nomenclature of internal and external users of accounting and financial reports; the complexity of the enterprise’s organizational structure; the complexity of production technology; the degree of convergence and integration of financial and tax accounting; the level of management accounting; the need to compile financial statements in accordance with International Financial Reporting Standards. The necessity of solving the issue of accounting centralization and decentralization as one of the components of the enterprise’s accounting policy is emphasized. It is proposed to apply the combined type of the accounting service, which is associated with the combination of signs of centralized and decentralized accounting. The prospect of further research is to determine the optimal number of accountants and the division of responsibilities among them.","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74388758","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 : 2018-12-29DOI: 10.26642/JEN-2018-4(86)-70-75
Антоніна Юліївна Щирська, Тетяна Михайлівна Кочин
{"title":"Documentation as the element of accounting method in ensuring the quality of information resources","authors":"Антоніна Юліївна Щирська, Тетяна Михайлівна Кочин","doi":"10.26642/JEN-2018-4(86)-70-75","DOIUrl":"https://doi.org/10.26642/JEN-2018-4(86)-70-75","url":null,"abstract":"","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"121 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77859908","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 : 2018-12-29DOI: 10.26642/jen-2018-4(86)-8-14
Ольга Віталіївна Кузьменко, Антон Олександрович Бойко, Вікторія Володимирівна Боженко
{"title":"Forecasting socio-economic development in Ukraine including influence of shadow schemes for capital outflow","authors":"Ольга Віталіївна Кузьменко, Антон Олександрович Бойко, Вікторія Володимирівна Боженко","doi":"10.26642/jen-2018-4(86)-8-14","DOIUrl":"https://doi.org/10.26642/jen-2018-4(86)-8-14","url":null,"abstract":"","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80782916","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 : 2018-12-29DOI: 10.26642/jen-2018-4(86)-39-42
Ірина Миколаївна Вигівська, В.К. Макарович
{"title":"Risk management methods of factoring business and its accounting support","authors":"Ірина Миколаївна Вигівська, В.К. Макарович","doi":"10.26642/jen-2018-4(86)-39-42","DOIUrl":"https://doi.org/10.26642/jen-2018-4(86)-39-42","url":null,"abstract":"","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"274 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77055640","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 : 2018-12-29DOI: 10.26642/JEN-2018-4(86)-20-24
Юрій Володимирович Ущаповський
Today, institutional analysis is widely implemented to solve important problems of the modern economy. The article examines the possibilities of applying the system approach to determining the structure of the economic system in the context of institutional analysis. The specificity of the descriptive and constructive approach to defining the system is emphasized. The author formulates the definition of the system that is appropriate for the institutional analysis of the economy. The importance of the concept of «structure» in the context of streamlining the relationships between institutions is investigated. The relationship between the concepts of «structure» and «system» is studied. Special attention is paid to the sequence of the structural analysis of the economic system to understand the concept of «institutional structure of the economy».
{"title":"Structure of economic system: institutional context","authors":"Юрій Володимирович Ущаповський","doi":"10.26642/JEN-2018-4(86)-20-24","DOIUrl":"https://doi.org/10.26642/JEN-2018-4(86)-20-24","url":null,"abstract":"Today, institutional analysis is widely implemented to solve important problems of the modern economy. The article examines the possibilities of applying the system approach to determining the structure of the economic system in the context of institutional analysis. The specificity of the descriptive and constructive approach to defining the system is emphasized. The author formulates the definition of the system that is appropriate for the institutional analysis of the economy. The importance of the concept of «structure» in the context of streamlining the relationships between institutions is investigated. The relationship between the concepts of «structure» and «system» is studied. Special attention is paid to the sequence of the structural analysis of the economic system to understand the concept of «institutional structure of the economy».","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88584458","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 : 2018-12-29DOI: 10.26642/jen-2018-4(86)-67-69
Ганна Юріївна Хоменко, Анна Миколаївна Мошак
{"title":"Influence of Shadow Economy on Forming the Indicators of Enterprises’ Financial Statements","authors":"Ганна Юріївна Хоменко, Анна Миколаївна Мошак","doi":"10.26642/jen-2018-4(86)-67-69","DOIUrl":"https://doi.org/10.26642/jen-2018-4(86)-67-69","url":null,"abstract":"","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"67 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87185983","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 : 2018-12-29DOI: 10.26642/jen-2018-4(86)-96-104
Віктор Валерійович Євдокимов, Катерина Володимирівна Шиманська
Метою статті є аналіз існуючих соціо-демографічних, економічних та політико-безпекових загроз у державах ЄС, які пов’язані з прийняттям біженців, а також визначення напрямів врахування навантаження біженців на країни та території при формуванні політики щодо біженців та шукачів притулку. У статті проаналізовано можливі переваги та недоліки розміщення біженців в країнах притулку, та визначено їх соціо-демографічний, економічний та політико-безпековий вплив на ці країни. Проведено аналіз кореляції складових Індексу недієздатних держав за усередненими показниками цих складових протягом 2011–2018 рр., що дозволило встановити аналіз впливу міграційного навантаження на країни та території на показник недієздатності держав Сформульовано напрями врахування соціальних, демографічних, інфраструктурних, економічних та інших аспектів навантаження біженців на країни та території при формуванні політики щодо біженців та шукачів притулку.
{"title":"Refugees’ burden on countries and territories in the formation of policies on refugees and asylum seekers","authors":"Віктор Валерійович Євдокимов, Катерина Володимирівна Шиманська","doi":"10.26642/jen-2018-4(86)-96-104","DOIUrl":"https://doi.org/10.26642/jen-2018-4(86)-96-104","url":null,"abstract":"Метою статті є аналіз існуючих соціо-демографічних, економічних та політико-безпекових загроз у державах ЄС, які пов’язані з прийняттям біженців, а також визначення напрямів врахування навантаження біженців на країни та території при формуванні політики щодо біженців та шукачів притулку. У статті проаналізовано можливі переваги та недоліки розміщення біженців в країнах притулку, та визначено їх соціо-демографічний, економічний та політико-безпековий вплив на ці країни. Проведено аналіз кореляції складових Індексу недієздатних держав за усередненими показниками цих складових протягом 2011–2018 рр., що дозволило встановити аналіз впливу міграційного навантаження на країни та території на показник недієздатності держав Сформульовано напрями врахування соціальних, демографічних, інфраструктурних, економічних та інших аспектів навантаження біженців на країни та території при формуванні політики щодо біженців та шукачів притулку.","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"57 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76402957","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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