Pub Date : 2018-12-29DOI: 10.26642/jen-2018-4(86)-43-47
Ірина Миколаївна Вигівська, Ганна Юріївна Хоменко
The article considers the accounting aspects of risk management that arise in the activities of economic entities in providing charitable assistance to military personnel from places of military conflicts, families of wounded and dead in the zone of the Antiterrorist operation (in the territory of the Joint Forces Operation). Investigating the issue of social responsibility of business in times of conflict, the existence of various directions, forms and sources of provision and beneficiaries of charitable assistance is established. In order to identify and assess the risks of the charitable activity of an enterprise the classification of transactions for the provision of charitable assistance for the purpose of their accounting display and disclosure in the reporting is developed. The article describes the influence of the hybrid war on the activities of business structures that makes it possible to identify the risks of enterprises conducting charity for military personnel from places of military conflicts, the families of wounded and dead in the zone of the Antiterrorist operation (in the territory of the Joint Forces Operation), and to develop a matrix and algorithm for managing such risks to minimize their negative economic and social consequences. The application of the developments proposed by the article while improving the accounting of risk management of the activities of socially responsible companies will allow to minimize the risks caused by the phenomenon of the hybrid war and ensure peace and socio-economic equilibrium.
{"title":"Accounting aspects of risk management in providing charitable assistance in the hybrid war","authors":"Ірина Миколаївна Вигівська, Ганна Юріївна Хоменко","doi":"10.26642/jen-2018-4(86)-43-47","DOIUrl":"https://doi.org/10.26642/jen-2018-4(86)-43-47","url":null,"abstract":"The article considers the accounting aspects of risk management that arise in the activities of economic entities in providing charitable assistance to military personnel from places of military conflicts, families of wounded and dead in the zone of the Antiterrorist operation (in the territory of the Joint Forces Operation). Investigating the issue of social responsibility of business in times of conflict, the existence of various directions, forms and sources of provision and beneficiaries of charitable assistance is established. In order to identify and assess the risks of the charitable activity of an enterprise the classification of transactions for the provision of charitable assistance for the purpose of their accounting display and disclosure in the reporting is developed. The article describes the influence of the hybrid war on the activities of business structures that makes it possible to identify the risks of enterprises conducting charity for military personnel from places of military conflicts, the families of wounded and dead in the zone of the Antiterrorist operation (in the territory of the Joint Forces Operation), and to develop a matrix and algorithm for managing such risks to minimize their negative economic and social consequences. The application of the developments proposed by the article while improving the accounting of risk management of the activities of socially responsible companies will allow to minimize the risks caused by the phenomenon of the hybrid war and ensure peace and socio-economic equilibrium.","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"47 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89665381","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)-61-66
Михайло Іванович Тітарчук, Володимир Володимирович Ковальчук
{"title":"Entity structure of the system of economic analysis of public-private partnership project formation and implementation","authors":"Михайло Іванович Тітарчук, Володимир Володимирович Ковальчук","doi":"10.26642/jen-2018-4(86)-61-66","DOIUrl":"https://doi.org/10.26642/jen-2018-4(86)-61-66","url":null,"abstract":"","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":"89405825","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)-84-86
О. А. Ковальчук
{"title":"Features of competitive brand positioning","authors":"О. А. Ковальчук","doi":"10.26642/jen-2018-4(86)-84-86","DOIUrl":"https://doi.org/10.26642/jen-2018-4(86)-84-86","url":null,"abstract":"","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83677718","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)-111-116
І.В. Тютюник, Яна Володимирівна Кобушко
{"title":"Evaluation of tax regulation effectiveness of shadow economy in Ukraine","authors":"І.В. Тютюник, Яна Володимирівна Кобушко","doi":"10.26642/jen-2018-4(86)-111-116","DOIUrl":"https://doi.org/10.26642/jen-2018-4(86)-111-116","url":null,"abstract":"","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81052070","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)-105-110
Ярина Андріївна Танчак
{"title":"Analytical assessment of current state and prospects of life insurance market development in Ukraine","authors":"Ярина Андріївна Танчак","doi":"10.26642/JEN-2018-4(86)-105-110","DOIUrl":"https://doi.org/10.26642/JEN-2018-4(86)-105-110","url":null,"abstract":"","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81080733","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}
{"title":"Theoretical bases of environmental management as a tool for management of environmental activities","authors":"Галина Миколаївна Тарасюк, Вікторія Степанівна Дударчик","doi":"10.26642/jen-2018-4(86)-92-95","DOIUrl":"https://doi.org/10.26642/jen-2018-4(86)-92-95","url":null,"abstract":"","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81473977","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)-117-122
Б. С. Шулюк
The expediency of developing partnership relations between the state and business is grounded in order to improve financing of social and economic infrastructure in Ukraine. The content of the concept of «public-private partnership» is revealed in accordance with the functional, financial, social and legal approaches, as well as its essential components are identified. It is argued that public-private partnership actions and measures are implemented through the financial mechanism, which explores the conceptual aspects of such related concepts as «mechanism» and «finances». On the basis of the analysis of the interpretations of these definitions, the author's definition of the financial mechanism of public-private partnership as a set of financial forms, methods, levers and instruments of organization of financial relations in the field of cooperation between public authorities and the private sector is provided for the purpose of developing, approving and implementing the projects aimed at socio- economic development of a country or a separate territory. The attention is focused on the problems of functioning of the mentioned mechanism in the conditions of economic instability, as well as the need for its improvement with the aim of modernizing the infrastructure, ensuring the sustainable human development and meeting the needs of citizens.
{"title":"Conceptual principles for financial mechanism of public-private partnership","authors":"Б. С. Шулюк","doi":"10.26642/jen-2018-4(86)-117-122","DOIUrl":"https://doi.org/10.26642/jen-2018-4(86)-117-122","url":null,"abstract":"The expediency of developing partnership relations between the state and business is grounded in order to improve financing of social and economic infrastructure in Ukraine. The content of the concept of «public-private partnership» is revealed in accordance with the functional, financial, social and legal approaches, as well as its essential components are identified. It is argued that public-private partnership actions and measures are implemented through the financial mechanism, which explores the conceptual aspects of such related concepts as «mechanism» and «finances». On the basis of the analysis of the interpretations of these definitions, the author's definition of the financial mechanism of public-private partnership as a set of financial forms, methods, levers and instruments of organization of financial relations in the field of cooperation between public authorities and the private sector is provided for the purpose of developing, approving and implementing the projects aimed at socio- economic development of a country or a separate territory. The attention is focused on the problems of functioning of the mentioned mechanism in the conditions of economic instability, as well as the need for its improvement with the aim of modernizing the infrastructure, ensuring the sustainable human development and meeting the needs of citizens.","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74409469","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)-25-33
Y. Khaustova, M. Denysenko
Modern empirical research on intellectual capital (IC) is related to the establishment of the mutual influence between its components, as well as its impact on the performance of business entities. The purpose of the article is to compare the intellectual capital components and the interpretation of their dynamic influence on the IC development level of the institution of higher education (IHE) in the conditions of reduction of one of the IC components or a sharp drop in the volume of services rendered. Methodology. The development and protection investigation of the IC components provided a factor analysis (the main component method) of the key indicators of the IHE activity. Based on the normalized values of the input indicators and their weights, the integral index of development and protection for the IC components for a certain IHE was calculated based on the results of the factor load research. With the input parameters normalization, some of them could be zero, so in order to prevent the zero values of the integral index of development and protection of the individual component and the IC as a whole, normalized additive convolution was used for their calculations. To interpret their meanings, a scale was developed for assessing the different levels of the IC development and protection in the range from [-1 to 1]. Results. Under evacuation conditions, with a significant reduction in activity and a drop in productivity, the actual state of client capital development and protection depended on the ability of the university to recover or not to lose students. The level of human capital protection was determined by the ability to increase its level quickly at the expense of external resources, and the level of innovative capital protection – with the ability to restore or maintain the indicators of innovation and scientific activity. The values of integral indicators of development and protection as for the IC components fluctuated within [-0.9, 1] and correspond to real tendencies in the activity of the IHE after their forced territorial movement. But among the IHEs there was simultaneously the same (either positive or negative) dynamics of integral indicators of human and innovative capital. A similar pattern is confirmed by studies in the activities of industrial companies and financial institutions. Practical implications. The proposed method for determining the IC development and protection level is universal and may take into account different indicator combinations depending on the management objectives of the IHE. In addition, due to the problem factors normalization including in the analysis of indicators with different units of measurement does not occur. As well as the use of relative indicators, it is possible to match their meaning for different scale of institutions activity. Value / originality. The method involves conducting a non-financial analysis of the IC components, and also is not based on subjective values of the indicato
{"title":"Intellectual capital development and protection assessment for institutions of higher education in Еastern Ukraine","authors":"Y. Khaustova, M. Denysenko","doi":"10.26642/jen-2018-4(86)-25-33","DOIUrl":"https://doi.org/10.26642/jen-2018-4(86)-25-33","url":null,"abstract":"Modern empirical research on intellectual capital (IC) is related to the establishment of the mutual influence between its components, as well as its impact on the performance of business entities. The purpose of the article is to compare the intellectual capital components and the interpretation of their dynamic influence on the IC development level of the institution of higher education (IHE) in the conditions of reduction of one of the IC components or a sharp drop in the volume of services rendered. Methodology. The development and protection investigation of the IC components provided a factor analysis (the main component method) of the key indicators of the IHE activity. Based on the normalized values of the input indicators and their weights, the integral index of development and protection for the IC components for a certain IHE was calculated based on the results of the factor load research. With the input parameters normalization, some of them could be zero, so in order to prevent the zero values of the integral index of development and protection of the individual component and the IC as a whole, normalized additive convolution was used for their calculations. To interpret their meanings, a scale was developed for assessing the different levels of the IC development and protection in the range from [-1 to 1]. Results. Under evacuation conditions, with a significant reduction in activity and a drop in productivity, the actual state of client capital development and protection depended on the ability of the university to recover or not to lose students. The level of human capital protection was determined by the ability to increase its level quickly at the expense of external resources, and the level of innovative capital protection – with the ability to restore or maintain the indicators of innovation and scientific activity. The values of integral indicators of development and protection as for the IC components fluctuated within [-0.9, 1] and correspond to real tendencies in the activity of the IHE after their forced territorial movement. But among the IHEs there was simultaneously the same (either positive or negative) dynamics of integral indicators of human and innovative capital. A similar pattern is confirmed by studies in the activities of industrial companies and financial institutions. Practical implications. The proposed method for determining the IC development and protection level is universal and may take into account different indicator combinations depending on the management objectives of the IHE. In addition, due to the problem factors normalization including in the analysis of indicators with different units of measurement does not occur. As well as the use of relative indicators, it is possible to match their meaning for different scale of institutions activity. Value / originality. The method involves conducting a non-financial analysis of the IC components, and also is not based on subjective values of the indicato","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88586697","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}
The systematization of managerial reporting of public higher education institutions with the purpose of further formation and development of its theoretical foundations is worked out. The article investigates the features of the public higher education institution activities within the framework of the primary components of the systematics; taking into account the features examined and the achievements of the predecessors, the authors present the definition of managerial reporting of public higher education institutions; such a definition proposes to understand the system of interconnected and interdependent indicators of economic activity both as centers of responsibility, and in general, public higher education institutions for a certain a period that provides the need for information on the internal and external management personnel of the mentioned entities. For the implementation of the final stages of managerial reporting systematics the authors work out the classification of managerial reporting with the following features: by the types of activities; by mandatory submission; by the type of control system functional request; by its content; by relation to the levels of management within the subordination structure of budget funds distributors; by the frequency of compilation and submission; by the way of formalization; by submission form; by the period covered by the activity; by the amount of submitted information; by time factor; by the content of information; by the conditions of the external economic environment; by the level of confidentiality; by the structure; by the levels of managerial goals. The obtained results will contribute to the formation of a structurally complete scientifically substantiated basis of the managerial reporting of public higher education institutions that will ensure the establishment of the methodology for compiling managerial accounting of the mentioned business entities.
{"title":"Systematics of managerial reporting of public higher education institutions","authors":"Світлана Володимирівна Свірко, Тетяна Михайлівна Тростенюк","doi":"10.26642/JEN-2018-4(86)-53-60","DOIUrl":"https://doi.org/10.26642/JEN-2018-4(86)-53-60","url":null,"abstract":"The systematization of managerial reporting of public higher education institutions with the purpose of further formation and development of its theoretical foundations is worked out. The article investigates the features of the public higher education institution activities within the framework of the primary components of the systematics; taking into account the features examined and the achievements of the predecessors, the authors present the definition of managerial reporting of public higher education institutions; such a definition proposes to understand the system of interconnected and interdependent indicators of economic activity both as centers of responsibility, and in general, public higher education institutions for a certain a period that provides the need for information on the internal and external management personnel of the mentioned entities. For the implementation of the final stages of managerial reporting systematics the authors work out the classification of managerial reporting with the following features: by the types of activities; by mandatory submission; by the type of control system functional request; by its content; by relation to the levels of management within the subordination structure of budget funds distributors; by the frequency of compilation and submission; by the way of formalization; by submission form; by the period covered by the activity; by the amount of submitted information; by time factor; by the content of information; by the conditions of the external economic environment; by the level of confidentiality; by the structure; by the levels of managerial goals. The obtained results will contribute to the formation of a structurally complete scientifically substantiated basis of the managerial reporting of public higher education institutions that will ensure the establishment of the methodology for compiling managerial accounting of the mentioned business entities.","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":"77240322","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}
The article is devoted to the issues of personnel selection. It notes that the most important components of hiring employees is the professional selection, which mainly determines the effectiveness of personnel management. Therefore, current organizations pay much attention to the selection of personnel. The place of employees’ professional training in the personnel management system is determined. The preconditions for the formation of objective data on the level of professional training of candidates at the stage of professional selection are established. The article examines the modern methods of staff recruitment, outlines the general scheme of personnel selection activities, and determines the parameters of personnel selection. The advantages of such selection methods as the assessment center, professional interview, case study are systematized. The influence of the candidates’ evaluation quality on the formation of stable personnel of the enterprise is substantiated.
{"title":"Assessment of employees’ professional training level as a determinative stage of company’s personnel formation","authors":"Вячеслав Олександрович Ткачук, Ірина Русланівна Бондарчук, Ніна Павлівна Осадчук","doi":"10.26642/jen-2018-4(86)-15-19","DOIUrl":"https://doi.org/10.26642/jen-2018-4(86)-15-19","url":null,"abstract":"The article is devoted to the issues of personnel selection. It notes that the most important components of hiring employees is the professional selection, which mainly determines the effectiveness of personnel management. Therefore, current organizations pay much attention to the selection of personnel. The place of employees’ professional training in the personnel management system is determined. The preconditions for the formation of objective data on the level of professional training of candidates at the stage of professional selection are established. The article examines the modern methods of staff recruitment, outlines the general scheme of personnel selection activities, and determines the parameters of personnel selection. The advantages of such selection methods as the assessment center, professional interview, case study are systematized. The influence of the candidates’ evaluation quality on the formation of stable personnel of the enterprise is substantiated.","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"58 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88884333","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：