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Justification of tax regulation tools to support the poor 支持穷人的税收监管工具的正当性
Pub Date : 2020-01-15 DOI: 10.21511/ed.18(3).2019.05
Oleksii Naidenko
The system of taxation of personal income in Ukraine does not allow fully implementing the principle of social justice, which is regulated by the Tax Code of Ukraine. This is because in many cases, the taxpayers’ solvency is not taken into account when setting tax rates. The Ukrainian legislation does not regulate the list of poor people, and there is no clear compensatory mechanism of assistance to these social groups. As a result, the number of poor people is growing and, therefore, the social tension is increasing in Ukraine. The article focuses on the poor performance of Ukraine in various indices of socio-economic development, which results in the growth of poor people. There was no clear legislation to classify the poor in Ukraine. A list of poor people is offered. The main directions of poverty reduction in European countries are analyzed. Attention is drawn to the poor status of poverty reduction in Ukraine through tax policies, due to the poor implementation of the Poverty Reduction Strategy by the executive authorities. The instruments of tax regulation of low-income population in EU countries are considered, the main ones being tax rebate (tax credit), tax exemption, non-taxable minimum, and reduced tax rate. The list of instruments for tax regulation of low-income population in EU countries and Ukraine is summarized. The progressive scale of taxation of personal income is substantiated. The list of poor people is generalized. A non-taxable minimum income indicator is proposed based on the indicator used to determine the limit for applying the tax social benefit. Given the experience of EU countries, the introduction of separate instruments for tax regulation of lowincome groups in Ukraine is justified. Oleksii Naidenko (Ukraine) JUSTIFICATION OF TAX REGULATION TOOLS TO SUPPORT THE POOR poverty, tax exemptions, low-income groups, tax regulation instruments, tax-free minimum, personal income tax, tax rebate, social security tax, progressive tax rate
乌克兰的个人所得税制度不允许充分执行《乌克兰税法》规定的社会公正原则。这是因为在许多情况下,制定税率时没有考虑纳税人的偿付能力。乌克兰的立法没有规定穷人的名单,也没有明确的向这些社会群体提供援助的补偿机制。因此,贫困人口的数量正在增加,因此,乌克兰的社会紧张局势正在加剧。这篇文章的重点是乌克兰在各种社会经济发展指数中的糟糕表现,这导致了贫困人口的增长。乌克兰没有明确的立法对穷人进行分类。提供了一份穷人名单。分析了欧洲国家减贫的主要方向。提请注意乌克兰通过税收政策减贫情况不佳,原因是行政当局执行《减贫战略》不力。考虑了欧盟国家对低收入人口的税收监管工具,主要有退税(税收抵免)、免税、免税最低额和降低税率。概述了欧盟国家和乌克兰低收入人口税收监管工具清单。个人所得税的累进税率已得到证实。穷人的名单是广义的。根据用于确定税收社会福利适用限额的指标,提出了一个不征税的最低收入指标。鉴于欧盟国家的经验,引入单独的工具对乌克兰低收入群体进行税收监管是合理的。Oleksii Naidenko(乌克兰)支持贫困人口的税收监管工具的合理性、免税、低收入群体、税收监管工具、免税最低额、个人所得税、退税、社会保障税、累进税率
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引用次数: 2
Assessment of behavioral factors influencing cooperation in logistics 影响物流合作的行为因素评估
Pub Date : 2020-01-13 DOI: 10.21511/ed.18(3).2019.04
Tetiana Kolodizieva
The article explores theoretical and methodical aspects of managing dual relationships that arise between participants in logistic cooperation in the process of formation and functioning of supply chains. The use of a behavioral approach to defining supply chains has allowed identifying and justifying the priority role of behavioral factors that influence modern logistics entities and determine the effectiveness and long-term satisfaction with logistics cooperation. Given the literature summary, the study has classified types of cooperation in logistic activity and proved that among the behavioral factors influencing the of logistical cooperation efficiency, the trust is of particular importance, which remains a limitation, a bottleneck in the process of formation and development of dual relationships in logistics chains. It is proposed to introduce a generic indicator, namely the level of confidence in the supply chain to assess the social, economic and strategic aspects of logistics interaction. A methodological approach to assessing the level of trust in logistic cooperation was adjusted based on determining the composition of criteria that directly affect this indicator and using the expert survey of supply chain participants. The study proposes to use the confidence indicator to form and improve networks and supply chains, taking into account its value when constructing a generalized outsourcing model.
本文探讨了管理在供应链形成和运作过程中物流合作参与者之间产生的双重关系的理论和方法方面。使用行为方法来定义供应链,可以确定并证明影响现代物流实体的行为因素的优先作用,并确定物流合作的有效性和长期满意度。在文献综述的基础上,本研究对物流活动中的合作类型进行了分类,并证明了在影响物流合作效率的行为因素中,信任尤为重要,它在物流链中二元关系的形成和发展过程中仍然是一个限制和瓶颈。建议引入一个通用指标,即对供应链的信心水平,以评估物流互动的社会、经济和战略方面。在确定直接影响该指标的标准组成并使用供应链参与者的专家调查的基础上,调整了评估物流合作信任水平的方法学方法。本研究提出利用置信度指标来形成和完善网络和供应链,并在构建广义外包模型时考虑其价值。
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引用次数: 2
Measurement of inclusive growth: evidence from Tunisia 包容性增长的衡量:来自突尼斯的证据
Pub Date : 2019-12-25 DOI: 10.21511/ed.18(3).2019.03
Sana Kacem, Lobna Abid, Sonia Ghorbel-Zouari
In most economies, strategies that promote greater equity and less precariousness have become more than a necessity for reducing the effects of poverty. Thus, the focus is on inclusive growth by policy makers and institutions in charge of development and poverty alleviation. For Tunisia, there was a broad consensus on the need for structural reforms to promote inclusive economic growth that reduce social inequalities and regional disparities. This article aims to determine a synthetic indicator of inclusive growth in Tunisia. The method used is the Principal Component Analysis (PCA). The purpose of the latter is to provide weightings that take into account the variability of the data through time. The results found showed that Tunisia’s Inclusive Growth Index (IGI) deteriorated during the period from 1980 to 2017, falling from 5.35 to –3.40. The Tunisian government must embark on deep structural reforms to open up channels for a more egalitarian and inclusive society and put the country on a path to more sustainable development.
在大多数经济体中,促进更大公平和更少不稳定的战略已不仅仅是减少贫困影响的必要条件。因此,政策制定者和负责发展和减贫的机构的重点是包容性增长。就突尼斯而言,各方普遍认为有必要进行结构性改革,以促进包容性经济增长,减少社会不平等和区域差距。本文旨在确定突尼斯包容性增长的综合指标。使用的方法是主成分分析(PCA)。后者的目的是提供考虑到数据随时间变化的权重。结果发现,突尼斯的包容性增长指数(IGI)在1980年至2017年期间恶化,从5.35降至-3.40。突尼斯政府必须着手进行深层次的结构性改革,为更加平等和包容的社会开辟渠道,使国家走上更可持续发展的道路。
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引用次数: 1
Entrepreneurial universities: literature review 创业型大学:文献综述
Pub Date : 2019-12-16 DOI: 10.21511/ed.18(3).2019.02
M. Salun, K. Zaslavska, Diana Zmicerevska
The article is devoted to the generalization and development of the terminology that is used to describe the essence and content of the concept “entrepreneurial university”. The results of the literature review allow us to present the concept “entrepreneurial university” in the form of a system of interrelated economic terms. Based on the analysis of search queries, using the databases of Scopus and Google Scholar, the publications that reveal the content of the concept “entrepreneurial university” were selected; the features and key characteristics of the definition of this concept by various authors were defined; the authors’ interpretation has been provided. The analysis of research in the field of university entrepreneurship, which currently covers 314 articles published in various scientific journals, allows us to inductively describe the dynamic process of university entrepreneurship based on the literature synthesis. The presented definition of “entrepreneurial university” concept is based on an analysis of the evolution of ideas about the subject of the entrepreneurship theory and modern scientific management approaches and allows establishing the semantic network that reflects the inner content of the concept “entrepreneurial university”.
本文致力于概括和发展用于描述“创业大学”概念的本质和内容的术语。文献综述的结果使我们能够以一个相互关联的经济术语系统的形式提出“创业大学”的概念。在分析搜索查询的基础上,利用Scopus和Google Scholar的数据库,选择了揭示“创业大学”概念内容的出版物;界定了不同作者对这一概念的定义的特点和关键特征;已经提供了提交人的解释。对大学创业领域研究的分析,目前涵盖了在各种科学期刊上发表的314篇文章,使我们能够在文献综述的基础上归纳描述大学创业的动态过程。“创业型大学”概念的定义是在分析创业理论和现代科学管理方法这一主题的思想演变的基础上提出的,并允许建立反映创业型大学概念内部内容的语义网络。
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引用次数: 0
Evaluation and analysis of factors influencing the financial sustainability of engineering enterprises 工程企业财务可持续性影响因素评价与分析
Pub Date : 2019-12-06 DOI: 10.21511/ed.18(3).2019.01
M. Berest, L. Merenkova
Financial sustainability is one of the most important characteristics of an enterprise's financial position. It determines the level of the company independence from external entities and sources of financing, and, in turn, is conditioned by a set of multifaceted factors. In the case of negative influence of the external environment, engineering enterprises require research and selection of factors of influence on financial sustainability, which are formed in the internal environment of their functioning. The content analysis of definitions of the "financial stability of an enterprise" concept is carried out. Given the analysis results, the key informative characteristics of the enterprises are emphasized, such as state and structure of financial resources, solvency and profitability of the enterprise. In the context of selected areas and based on comparative analysis of literature sources and methods recommended at the state level for assessing the enterprise financial status, the study has formed a list of coefficients, the calculation and analysis of which is appropriate in evaluating assessment of financial enterprises. Using regression analysis, the study has revealed factors that most significantly influence the level of financial sustainability of engineering enterprises. It is established that the level of financial stability of the mechanical engineering industry enterprises in Kharkiv region is mainly influenced by the level of security of current liabilities of enterprises with financial current assets, the ability of enterprise assets to generate net profit and the share of equity in the financing sources structure. Therefore, to ensure the financial sustainability of engineering companies, management should take measures to ensure that they have a sufficient level of financial assets to cover their current liabilities and to optimize financial results in the context of increased net profit.
财务可持续性是企业财务状况最重要的特征之一。它决定了公司独立于外部实体和融资来源的程度,反过来又受到一系列多方面因素的制约。在外部环境的负面影响下,工程企业需要研究和选择财务可持续性的影响因素,这些因素是在其运作的内部环境中形成的。对“企业财务稳定性”概念的定义进行了内容分析。根据分析结果,强调了企业的关键信息特征,如财务资源的状态和结构、企业的偿付能力和盈利能力。在选定领域的背景下,基于对文献来源和国家层面推荐的评估企业财务状况的方法的比较分析,本研究形成了一个系数列表,其计算和分析适合于评估金融企业。通过回归分析,揭示了影响工程企业财务可持续性水平最显著的因素。研究表明,哈尔科夫地区机械工程行业企业的财务稳定性水平主要受拥有财务流动资产的企业流动负债安全性水平、企业资产产生净利润的能力以及股权在融资来源结构中的份额的影响。因此,为了确保工程公司的财务可持续性,管理层应采取措施,确保其拥有足够水平的金融资产来弥补流动负债,并在净利润增加的背景下优化财务业绩。
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引用次数: 3
Psychological aspects of social security in Ukraine 乌克兰社会安全的心理方面
Pub Date : 2019-08-06 DOI: 10.21511/ED.18(2).2019.05
Y. Sotnikova, K. Ahaverdiieva
Negative trends in the social sphere and the social problems that exist because of this lead to a sharpening of state national security issues. At the same time, domestic and foreign scholars do not pay sufficient attention to the psychological component of social security, which characterizes the subjective assessment of the state of the social sphere development by the population. This very aspect of social security has become a basis for the formulation of the research goal as an analysis of the state of social security of Ukraine in a regional context in accordance with the system of indicators taking into account the psychological component. The main methods of the investigation are analysis, synthesis, comparative analysis, cluster analysis method. The practical result is the definition of the main components of national security, special attention is paid to the analysis of the interpretation of the definition of “social security” by domestic scientists. The expediency of allocating the psychological component of social security has been substantiated. The list of social security indicators has defined in accordance with the methodological recommendations for calculating the level of economic security of Ukraine, namely: the ratio of nominal wages to the subsistence minimum per working age person; the ratio of the size of the labor pension to the subsistence minimum of the disabled persons; the number of HIV-infected persons with the first diagnosis, persons per 100 thousand people); the number of patients with active tuberculosis with the first diagnosis, persons per 100 thousand people; level of crime. The so-called indexes of social tension have been added to this list, which take into account the psychological aspect of the population of the state, namely: arrears of wages; the level of payment by the population of housing and communal services; the level of registered unemployment; the number of employees who were in forced full-time employment. A cluster analysis of the regions of Ukraine has carried out on the basis of the listed social security indicators, which resulted in the definition of regions with high indicators of social security, namely: Dnipropetrovsk, Donetsk, Zaporizhzhia, Kyiv, Luhansk, Odesa and Kharkiv regions.
社会领域的消极趋势以及由此产生的社会问题导致国家安全问题的尖锐化。与此同时,国内外学者对社会保障的心理组成部分重视不够,这一组成部分体现了人口对社会领域发展状况的主观评价。社会保障的这一方面已成为制定研究目标的基础,作为根据考虑到心理成分的指标体系在区域范围内分析乌克兰社会保障状况的研究目标。调查方法主要有分析法、综合分析法、比较分析法、聚类分析法。实践成果是对国家安全主要构成要素的界定,特别注重分析国内科学家对“社会安全”定义的解读。分配社会保障心理部分的权宜之计已得到证实。社会保障指标清单是根据计算乌克兰经济安全水平的方法建议确定的,即:名义工资与每个工作年龄的人最低生活水平的比率;劳动抚恤金与残疾人最低生活保障的比例;初次确诊感染艾滋病毒的人数(每10万人中的人数);首次确诊的活动性结核病患者人数,每10万人;犯罪程度。所谓的社会紧张指数已被添加到这个清单中,它考虑到国家人口的心理方面,即:拖欠工资;人口对住房和公共服务的支付水平;登记失业人数;被迫从事全职工作的雇员人数。根据列出的社会保障指标,对乌克兰各地区进行了聚类分析,从而确定了社会保障指标较高的地区,即:第聂伯罗彼得罗夫斯克、顿涅茨克、基辅、卢甘斯克、敖德萨和哈尔科夫地区。
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引用次数: 3
Differentiation of employers as potential partners of higher educational institutions 雇主作为高等教育机构潜在合作伙伴的区别
Pub Date : 2019-07-25 DOI: 10.21511/ED.18(2).2019.04
N. Lysytsia, M. Martynenko, T. Prytychenko, O. Grøn, I. Liakh
Employment of graduates of higher educational institutions (HEIs) is an important task worldwide. The main problems of employment are due to the existing discrepancy between the education re-ceived by graduates and the needs of business environment. The modern world should focus on the formation of graduates’ competencies in accordance with the demands of employers, which will pro-vide greater access to practical skills for students throughout the entire period of university studies. The purpose of the article is the differentiation of employers, analysis of their needs for graduates of economic specialties, readiness for partnership with HEIs. A survey of experts among employers and HEI professors allowed us to reveal the advantages of their social and professional partnerships and possible problems hampering the process of forming partnership relations. Discriminant analysis became the basis for classifying employers by the degree of their readiness to cooperate with HEIs. Three groups were employers are singled out: “business-focused”, “optimists” and “flagships”. Analysis of employers, taking into account their readiness to form partnership relations with HEIs, will contrib-ute to improving the quality of training personnel in business structures and HEIs.
高等教育机构毕业生的就业是世界范围内的一项重要任务。就业问题的主要原因是毕业生所接受的教育与商业环境的需求之间存在差异。现代世界应该注重根据雇主的要求培养毕业生的能力,这将为学生在整个大学学习期间提供更多的实践技能。本文的目的是区分雇主,分析他们对经济专业毕业生的需求,准备与高等院校合作。一项针对雇主和高等教育学院教授的专家调查使我们能够揭示他们的社会和职业伙伴关系的优势,以及阻碍建立伙伴关系过程的可能问题。判别分析成为根据雇主与高等教育机构合作的意愿程度对雇主进行分类的基础。雇主被挑选出三类:“专注于商业”、“乐观主义者”和“旗舰”。对雇主的分析,考虑到他们准备与高等教育机构建立伙伴关系,将有助于提高商业结构和高等教育机构培训人员的质量。
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引用次数: 2
Strategic approach to managing the quality of the services of the tourism enterprise 管理旅游企业服务质量的战略方法
Pub Date : 2019-07-24 DOI: 10.21511/ED.18(2).2019.03
A. Honcharov, Svitlana Honcharova
Modern competition in the tourism sector is characterized by extreme aggravation, a departure from price levers and, at the same time, a shift to quality and differentiation of services provided. Ensuring the competitive advantages becomes possible only by applying a strategic approach to managing the quality of a tourism enterprise activity. The main aspects of the strategic approach to the management of the quality of tourism enterprise services are investigated. Definition of quality of tourism services is specified. The main strategies that are most often used in the management of the quality of the tourism enterprise are identified, aimed at ensuring the compliance of tourism services with the requirements of normative documentation and aimed at ensuring the quality of the tourism product (service) in accordance with the requirements of consumers, their advantages and disadvantages are analyzed. Areas of improvement of quality management of tourism enterprises activity are proposed, the essence of which is the clear formulation of the mission of the enterprise, as well as strategic, tactical and operational plans; constant monitoring of the market, identification of changes in consumer requirements to the quality of the tourism product and the process of service provision; improvement of methods and forms of work with personnel of the organization; creation of an effective control system at the enterprise; application of the latest technologies and modern equipment; constant targeted search and use of quality reserves.
旅游业的现代竞争的特点是极端加剧,背离价格杠杆,同时转向所提供服务的质量和差异化。只有采用战略方法管理旅游企业活动的质量,才能确保竞争优势。对旅游企业服务质量管理的战略方法的主要方面进行了调查。明确了旅游服务质量的定义。确定了旅游企业质量管理中最常用的主要策略,旨在确保旅游服务符合规范性文件的要求,并旨在确保旅游产品(服务)的质量符合消费者的要求,分析了其优缺点。提出了旅游企业活动质量管理的改进领域,其实质是明确制定企业的使命,以及战略、战术和运营计划;不断监测市场,识别消费者对旅游产品质量和服务提供过程的要求变化;改进与组织人员合作的方法和形式;在企业建立有效的控制系统;应用最新技术和现代化设备;不断有针对性地搜索和使用优质储备。
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引用次数: 1
Assessment of the relationship between the tourism sector development and other sectors of economy 评估旅游业发展与其他经济部门之间的关系
Pub Date : 2019-07-15 DOI: 10.21511/ED.18(2).2019.02
O. Stryzhak
An assessment of a relationship between aggregated and partial indicators of the tourist sector development on one hand and other sectors of economy and society on other hand are investigated in the paper. Indicators are expressed in both direct monetary terms and rating scales. The study covers 149 countries in 2016. The results of the study indicate a positive relationship between the development of the tourist sector and the level of economic welfare of the country. This is explained by fact that tourist goods and services are subject of a second necessity and demand for they increases significantly with growth of income level. Found that there is a positive correlation between indicators of tourism sector development and indicators of quality of socio-economic environment. This may be due to fact that, on one hand, high quality socioeconomic environment stimulates visits to country; on other hand, travels stimulate growth of economy and welfare of citizens who live in territory that visited. Further analysis of aggregate of countries, divided into 4 groups by income, showed mixed results. Thus, a stronger correlation between all analyzed indicators is observed in low and high-income countries, weakening in transition to averages by a sample of values. However, such a weak relationship for some countries may be a consequence of a small share of the tourism sector in the economy. This paper differs from previous researches by focusing on a large sample of countries and reveals the relationship between tourism sector development indicators and socioeconomic environment indicators. One can speak of objectivity of results obtained, since they are confirmed both using Spearman’s correlation coefficient and Kendall’s Tau correlation.
本文对旅游业发展的总体和部分指标与其他经济和社会部门之间的关系进行了评估。指标以直接货币和评级两种形式表示。这项研究在2016年覆盖了149个国家。研究结果表明,旅游业的发展与该国的经济福利水平之间存在着积极的关系。这可以解释为,旅游商品和服务是第二必需品,对它们的需求随着收入水平的增长而显著增加。发现旅游业发展指标与社会经济环境质量指标之间存在正相关关系。这可能是因为,一方面,高质量的社会经济环境刺激了对该国的访问;另一方面,旅游刺激了居住在到访地区的公民的经济增长和福利。对按收入划分为4组的国家总数的进一步分析显示,结果喜忧参半。因此,在低收入和高收入国家,所有分析的指标之间的相关性更强,在向平均值的过渡过程中减弱了一些数值。然而,对一些国家来说,这种脆弱的关系可能是旅游业在经济中所占份额很小的结果。与以往的研究不同,本文关注的是大样本国家,揭示了旅游业发展指标与社会经济环境指标之间的关系。人们可以说所获得的结果是客观性的,因为它们都是用斯皮尔曼相关系数和肯德尔陶相关系数来证实的。
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引用次数: 4
The methodological approaches to the staff performance management 员工绩效管理的方法论方法
Pub Date : 2019-07-15 DOI: 10.21511/ED.18(2).2019.01
V. Samoilenko
The main theoretical approaches to the definition of the “personnel effectiveness” content are considered. To this end, a comparative analysis of the essential features of the concept by different scientists was carried out, the main common and distinctive features in the given definitions are described. In order to determine the role of the effective use of personnel in the enterprise management system, a statistical and correlation-regression analysis was performed based on the State Statistics Service of Ukraine data. The main components of the system for managing the staff performance are revealed, in particular, its purpose, object and both objective and subjective composition are substantiated. Based on the use of the system approach, the main directions of the formation of a system for managing the efficiency of personnel use are formulated. The scientific novelty of this research is in systematizing approaches to determining the meaning of the effectiveness of the use of enterprise personnel. The main elements and stages of the formation of a system for managing the efficiency of personnel use are specified. The practical significance of the article stems from the possibility of using the results of empirical research in further scientific developments from the outlined issues. The peculiarities of the dynamics of indicators of labor productivity, profitability of labor costs for enterprises in the Ukrainian economy are analyzed. The construction of a regression model, which expresses the dependence of added value on the indicators of the efficiency of personnel use, made it possible to reveal the importance of the formation of a personnel management system in the process of development of both individual enterprises and economic growth of the Ukrainian economy as a whole.
对“人员效能”内容界定的主要理论途径进行了探讨。为此,本文对不同科学家对这一概念的基本特征进行了比较分析,并对所给出的定义中的主要共同特征和独特特征进行了描述。为了确定人员有效使用在企业管理系统中的作用,基于乌克兰国家统计局的数据进行了统计和相关回归分析。揭示了工作人员绩效管理制度的主要组成部分,特别是明确了其目的、对象和主客观构成。在运用系统方法的基础上,提出了形成人员使用效率管理体系的主要方向。本研究的科学新颖之处在于将确定企业人员使用有效性意义的方法系统化。明确了人员使用效率管理体系形成的主要要素和阶段。本文的现实意义在于,从概述的问题中可以将实证研究的结果用于进一步的科学发展。分析了乌克兰经济中企业劳动生产率、劳动力成本盈利能力指标动态的特殊性。建立了一个回归模型,表达了附加价值对人员使用效率指标的依赖性,从而有可能揭示人事管理制度的形成在个别企业发展和乌克兰经济整体经济增长过程中的重要性。
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引用次数: 0
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