Pub Date : 2022-01-01DOI: 10.37332/2309-1533.2022.2-3.5
Andrii Aliluiko, Valerii Yeromenko, Stepan Babii
Purpose. The aim of the article is to study the possibility of using the method of analysis of hierarchies for making managerial decisions regarding the relocation of enterprises during the martial law in Ukraine. Methodology of research. Methods of general scientific and empirical techniques based on a systemic approach were used in the process of research. In addition, the following methods of scientific knowledge were used to solve the tasks: methods of analysis and observation were used to group the main factors influencing decision-making, the method of evaluations for processing expert information, the method of analysing hierarchies for solving planning and decision-making problems. Findings. The state of implementation of the Relocation Program, which was introduced by the Cabinet of Ministers of Ukraine, was studied. Criteria have been formed that can be taken into account by the management of enterprises when choosing a region of relocation from the war zone. Using the method of analysing hierarchies based on the data of expert evaluations among specialists of IT companies, it was established that such companies prefer to relocate to the westernmost regions of Ukraine, which are relatively safe and characterized by significant financial and economic support from the regional authorities. The need to introduce new organizational and economic methods of management activity in the field of enterprise accommodation is substantiated. Originality. The application of the method of analysis of hierarchies is proposed for the study of the multi-criteria management problem in the field of enterprise placement in the context of their relocation under martial law. A set of criteria that can be taken into account when making decisions regarding the choice of the place of relocation of enterprises is proposed. Practical value. The obtained results of the study are the basis for improving the organizational and economic mechanisms of management activity in the field of enterprise accommodation. Key words: hierarchy analysis method, decision-making methods, relocation of the enterprise, relocation.
{"title":"APPLICATION OF HIERARCHY ANALYSIS METHOD FOR SELECTING THE PLACE OF ENTERPRISE RELOCATION","authors":"Andrii Aliluiko, Valerii Yeromenko, Stepan Babii","doi":"10.37332/2309-1533.2022.2-3.5","DOIUrl":"https://doi.org/10.37332/2309-1533.2022.2-3.5","url":null,"abstract":"Purpose. The aim of the article is to study the possibility of using the method of analysis of hierarchies for making managerial decisions regarding the relocation of enterprises during the martial law in Ukraine. Methodology of research. Methods of general scientific and empirical techniques based on a systemic approach were used in the process of research. In addition, the following methods of scientific knowledge were used to solve the tasks: methods of analysis and observation were used to group the main factors influencing decision-making, the method of evaluations for processing expert information, the method of analysing hierarchies for solving planning and decision-making problems. Findings. The state of implementation of the Relocation Program, which was introduced by the Cabinet of Ministers of Ukraine, was studied. Criteria have been formed that can be taken into account by the management of enterprises when choosing a region of relocation from the war zone. Using the method of analysing hierarchies based on the data of expert evaluations among specialists of IT companies, it was established that such companies prefer to relocate to the westernmost regions of Ukraine, which are relatively safe and characterized by significant financial and economic support from the regional authorities. The need to introduce new organizational and economic methods of management activity in the field of enterprise accommodation is substantiated. Originality. The application of the method of analysis of hierarchies is proposed for the study of the multi-criteria management problem in the field of enterprise placement in the context of their relocation under martial law. A set of criteria that can be taken into account when making decisions regarding the choice of the place of relocation of enterprises is proposed. Practical value. The obtained results of the study are the basis for improving the organizational and economic mechanisms of management activity in the field of enterprise accommodation. Key words: hierarchy analysis method, decision-making methods, relocation of the enterprise, relocation.","PeriodicalId":34262,"journal":{"name":"International Journal of Innovative Technologies in Economy","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81547753","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 : 2022-01-01DOI: 10.37332/2309-1533.2022.1.17
Olha Shmyhel
Purpose. The aim of the article is to substantiate the need for the development of digitalization of modern accounting and financial reporting. Methodology of research. The study was conducted using a dialectical approach to the study of the current state of development of the digital economy. General scientific and special methods were used, in particular: analytical - when reviewing normative sources; monographic - when studying literary sources on issues of digital economy and accounting; system and analytical method - when processing the received information. Findings. It was determined that in the conditions of digitization of business processes, introduction and development of new business concepts, approaches to reporting methodology are changing, the need to create a new accounting concept is increasing. It is substantiated that digitalization contributes to the change in the functioning of management services and their responsibilities in all divisions of the business entity, and in the accounting department, in particular. It was revealed that the result of the development of digital technologies will be the transformation of the organizational structure and management services of the accounting department, including due to the reduction of the staff and the review of the functionality, the introduction of new technologies for processing primary documents and information, the modernization of accounting processes and accounting policy in general; strengthening requirements for professional skills of users. Origination. Directions for the development of digitalization of the organizational structure of the company’s accounting service are proposed in the article. The introduction of a single electronic data exchange format for financial reporting as a strategic tool for accounting harmonization is substantiated. Practical value. The obtained results of the research will contribute to increasing the efficiency of the formation and development of accounting in the conditions of the digital economy and will become the basis for further scientific developments in this field. Key words: digitalization, information technologies, accounting, financial reporting, digital accounting, digital technologies, business process.
{"title":"ACCOUNTING IN THE CONTEXT OF THE MODERN DEVELOPMENT OF THE DIGITAL ECONOMY","authors":"Olha Shmyhel","doi":"10.37332/2309-1533.2022.1.17","DOIUrl":"https://doi.org/10.37332/2309-1533.2022.1.17","url":null,"abstract":"Purpose. The aim of the article is to substantiate the need for the development of digitalization of modern accounting and financial reporting. Methodology of research. The study was conducted using a dialectical approach to the study of the current state of development of the digital economy. General scientific and special methods were used, in particular: analytical - when reviewing normative sources; monographic - when studying literary sources on issues of digital economy and accounting; system and analytical method - when processing the received information. Findings. It was determined that in the conditions of digitization of business processes, introduction and development of new business concepts, approaches to reporting methodology are changing, the need to create a new accounting concept is increasing. It is substantiated that digitalization contributes to the change in the functioning of management services and their responsibilities in all divisions of the business entity, and in the accounting department, in particular. It was revealed that the result of the development of digital technologies will be the transformation of the organizational structure and management services of the accounting department, including due to the reduction of the staff and the review of the functionality, the introduction of new technologies for processing primary documents and information, the modernization of accounting processes and accounting policy in general; strengthening requirements for professional skills of users. Origination. Directions for the development of digitalization of the organizational structure of the company’s accounting service are proposed in the article. The introduction of a single electronic data exchange format for financial reporting as a strategic tool for accounting harmonization is substantiated. Practical value. The obtained results of the research will contribute to increasing the efficiency of the formation and development of accounting in the conditions of the digital economy and will become the basis for further scientific developments in this field. Key words: digitalization, information technologies, accounting, financial reporting, digital accounting, digital technologies, business process.","PeriodicalId":34262,"journal":{"name":"International Journal of Innovative Technologies in Economy","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74306953","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 : 2022-01-01DOI: 10.37332/2309-1533.2022.2-3.3
Viktoriia Bozhenko, Valeriia Herasymenko
Purpose. The aim of the article is estimating the degree of impact of natural resources on the corruption on the global scale. Methodology of research. The methodological basis of the study is a systematic combination of the methods of comparative, cluster (k-means method) and canonical correlation analyses. To characterize the level of corruption in the country, three indicators were used (the level of corruption control, regulatory quality and the rule of law), calculated by World Bank specialists within the Worldwide Governance Indicators (WGI) project. The country's provision of natural resources is considered in terms of renewable (volume of wind electricity production, volume of solar electricity production, volume of geothermal energy production) and non-renewable (volume of oil production, volume of gas production). The research object is 44 countries of the world for renewable natural resources and 28 non-renewable countries. Findings. According to the results of the cluster analysis using the k-means method, three homogeneous groups of countries were distinguished depending on the level of their provision of renewable and non-renewable natural resources. The cluster with the highest level of supply of natural resources includes the USA and China (renewable sources) and the USA and Russia (non-renewable sources). Ukraine belongs to the cluster with a low level of extraction of renewable and non-renewable natural resources. The hypothesis that the level of corruption depends on the supply of natural resources is correct, as indicated by the following indicators: the canonical coefficient of determination is more than 0.9; χ2 is Bartler's test and its p-value is less than 0.05. The closest relationship between the two sets of variables exists in countries that are moderately endowed with natural resources. Originality. A scientific-methodical approach for assessing the degree of impact of natural resource on the level of corruption through a systematic combination of cluster and canonical analysis was developed. Practical value. The obtained results can be used by state authorities and local self-government bodies to combat corruption in the natural resources management system and increase the country's investment attractiveness. Key words: corruption, natural resources, cluster analysis, canonical analysis, resource curse.
{"title":"MODELLING THE IMPACT OF NATURAL RESOURCE ABUNDANCE ON THE SPREAD OF CORRUPTION IN THE COUNTRY","authors":"Viktoriia Bozhenko, Valeriia Herasymenko","doi":"10.37332/2309-1533.2022.2-3.3","DOIUrl":"https://doi.org/10.37332/2309-1533.2022.2-3.3","url":null,"abstract":"Purpose. The aim of the article is estimating the degree of impact of natural resources on the corruption on the global scale. Methodology of research. The methodological basis of the study is a systematic combination of the methods of comparative, cluster (k-means method) and canonical correlation analyses. To characterize the level of corruption in the country, three indicators were used (the level of corruption control, regulatory quality and the rule of law), calculated by World Bank specialists within the Worldwide Governance Indicators (WGI) project. The country's provision of natural resources is considered in terms of renewable (volume of wind electricity production, volume of solar electricity production, volume of geothermal energy production) and non-renewable (volume of oil production, volume of gas production). The research object is 44 countries of the world for renewable natural resources and 28 non-renewable countries. Findings. According to the results of the cluster analysis using the k-means method, three homogeneous groups of countries were distinguished depending on the level of their provision of renewable and non-renewable natural resources. The cluster with the highest level of supply of natural resources includes the USA and China (renewable sources) and the USA and Russia (non-renewable sources). Ukraine belongs to the cluster with a low level of extraction of renewable and non-renewable natural resources. The hypothesis that the level of corruption depends on the supply of natural resources is correct, as indicated by the following indicators: the canonical coefficient of determination is more than 0.9; χ2 is Bartler's test and its p-value is less than 0.05. The closest relationship between the two sets of variables exists in countries that are moderately endowed with natural resources. Originality. A scientific-methodical approach for assessing the degree of impact of natural resource on the level of corruption through a systematic combination of cluster and canonical analysis was developed. Practical value. The obtained results can be used by state authorities and local self-government bodies to combat corruption in the natural resources management system and increase the country's investment attractiveness. Key words: corruption, natural resources, cluster analysis, canonical analysis, resource curse.","PeriodicalId":34262,"journal":{"name":"International Journal of Innovative Technologies in Economy","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72591598","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 : 2022-01-01DOI: 10.37332/2309-1533.2022.1.22
Tetiana Ruda
Purpose. The aim of the article is to study the main aspects of the international normative regulation of the application of the joint transit procedure. Methodology of research. The following methods were used to achieve the goal: induction and deduction, theoretical generalization, abstraction, dialectical cognition – when studying scientific sources and legislation and researching theoretical aspects of the implementation of the joint transit procedure, determining the categorical apparatus of the investigated issues; abstract and logical – for summarizing theoretical propositions, forming conclusions. Findings. The essence and features of the application of transit systems in the EU have been determined. In particular, the characteristics of joint and allied transit are given. The legal and regulatory framework that regulates issues related to the use of these transit systems is outlined. The advantages of countries joining the Convention on the common transit procedure are given, as well as the conditions for applying the common transit procedure are outlined. The peculiarities of the joint transit procedure have been analysed. Duties of transit subjects are outlined. The essence, contents and functionality of the electronic transit system (New Computerised Transit System – NCTS) are disclosed. The characteristics of application programs developed by the EU with the aim of their implementation in countries that are not members of the EU, but are on the way to joining the Convention on the common transit procedure, are described. The process of exchanging customs information provided by NCTS and the security aspects of its preservation within the system are analysed. The advantages of the practical implementation of the electronic transit system in Ukraine are outlined. Originality. The study of the theoretical aspects of the common transit procedure and the implementation of the electronic transit system (NCTS) in the activities of domestic customs authorities has gained further development. Practical value. The main provisions of this study can be used in the process of developing proposals regarding the conceptual directions of reforming customs procedures in Ukraine. Key words: transit, joint transit, allied transit, implementation of the common transit procedure, electronic transit system (NCTS).
{"title":"PECULIARITIES OF THE APPLICATION OF THE JOINT TRANSIT PROCEDURE IN THE CONTEXT OF THE STANDARDS OF INTERNATIONAL LEGISLATION","authors":"Tetiana Ruda","doi":"10.37332/2309-1533.2022.1.22","DOIUrl":"https://doi.org/10.37332/2309-1533.2022.1.22","url":null,"abstract":"Purpose. The aim of the article is to study the main aspects of the international normative regulation of the application of the joint transit procedure. Methodology of research. The following methods were used to achieve the goal: induction and deduction, theoretical generalization, abstraction, dialectical cognition – when studying scientific sources and legislation and researching theoretical aspects of the implementation of the joint transit procedure, determining the categorical apparatus of the investigated issues; abstract and logical – for summarizing theoretical propositions, forming conclusions. Findings. The essence and features of the application of transit systems in the EU have been determined. In particular, the characteristics of joint and allied transit are given. The legal and regulatory framework that regulates issues related to the use of these transit systems is outlined. The advantages of countries joining the Convention on the common transit procedure are given, as well as the conditions for applying the common transit procedure are outlined. The peculiarities of the joint transit procedure have been analysed. Duties of transit subjects are outlined. The essence, contents and functionality of the electronic transit system (New Computerised Transit System – NCTS) are disclosed. The characteristics of application programs developed by the EU with the aim of their implementation in countries that are not members of the EU, but are on the way to joining the Convention on the common transit procedure, are described. The process of exchanging customs information provided by NCTS and the security aspects of its preservation within the system are analysed. The advantages of the practical implementation of the electronic transit system in Ukraine are outlined. Originality. The study of the theoretical aspects of the common transit procedure and the implementation of the electronic transit system (NCTS) in the activities of domestic customs authorities has gained further development. Practical value. The main provisions of this study can be used in the process of developing proposals regarding the conceptual directions of reforming customs procedures in Ukraine. Key words: transit, joint transit, allied transit, implementation of the common transit procedure, electronic transit system (NCTS).","PeriodicalId":34262,"journal":{"name":"International Journal of Innovative Technologies in Economy","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75328934","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 : 2022-01-01DOI: 10.37332/2309-1533.2022.2-3.2
Tetyana Marchenko
Purpose. The aim of the article is study of the evolutionary nature of the theoretical heritage of J.A. Schumpeter, its influence on the features of the formation of scientific thought regarding the main elements of innovation in the process of economic development. Methodology of research. To achieve this goal of the study, the following methods of scientific analysis were used: historical, systemic, structural-functional and comparative. The historical method made it possible to trace the leaks, genesis, main stages and features of the development of innovations, as well as to determine the prospects for the development of innovation activity in the third millennium. The system method allowed us to comprehensively consider innovations, identify essential elements and connections; structural-functional - to explain the parts and components of the innovation process; the comparative method reveals the features of the countries' innovative activity, its impact on the development of the information society. Findings. It has been established that the creation by J. Schumpeter of the theory of a qualitatively new innovative type of development is an outstanding contribution that radically changed the traditional ideas about economic development and economic growth. Schumpeter's ideas about the internal stimulating role of innovation and technological progress served as a kind of starting point for the further formation of various theories of the transformation of the capitalist system, its transition to a higher stage of development (industrial and post-industrial society). It is substantiated that in the modern world innovations are becoming a determining factor in the dynamic development, transformation and competitiveness of socio-economic systems throughout the world. Originality. The main approaches to the concept of innovation are summarized and their influence on the emergence of the term "new economy" is established, one of the main attributes of which is knowledge as a factor of production and wealth generation. The importance of Schumpeter's works at the present stage of reforming economic science after the global crisis is established, since, according to Schumpeter's theory, innovation is accompanied by the creative destruction of the economic system, causing its transition from one state to another. Practical value. Theoretical provisions, conclusions and recommendations are important for the scientific substantiation of the need for innovative activities, as well as the possibility of applying these results in the educational process. Key words: global information society, innovation, innovative activity, information and communication technologies, "knowledge-based economy", creative destruction.
{"title":"INNOVATIONS AND DYNAMISM OF ECONOMIC DEVELOPMENT: INNOVATIVENESS OF J.A. SHUMPETER","authors":"Tetyana Marchenko","doi":"10.37332/2309-1533.2022.2-3.2","DOIUrl":"https://doi.org/10.37332/2309-1533.2022.2-3.2","url":null,"abstract":"Purpose. The aim of the article is study of the evolutionary nature of the theoretical heritage of J.A. Schumpeter, its influence on the features of the formation of scientific thought regarding the main elements of innovation in the process of economic development. Methodology of research. To achieve this goal of the study, the following methods of scientific analysis were used: historical, systemic, structural-functional and comparative. The historical method made it possible to trace the leaks, genesis, main stages and features of the development of innovations, as well as to determine the prospects for the development of innovation activity in the third millennium. The system method allowed us to comprehensively consider innovations, identify essential elements and connections; structural-functional - to explain the parts and components of the innovation process; the comparative method reveals the features of the countries' innovative activity, its impact on the development of the information society. Findings. It has been established that the creation by J. Schumpeter of the theory of a qualitatively new innovative type of development is an outstanding contribution that radically changed the traditional ideas about economic development and economic growth. Schumpeter's ideas about the internal stimulating role of innovation and technological progress served as a kind of starting point for the further formation of various theories of the transformation of the capitalist system, its transition to a higher stage of development (industrial and post-industrial society). It is substantiated that in the modern world innovations are becoming a determining factor in the dynamic development, transformation and competitiveness of socio-economic systems throughout the world. Originality. The main approaches to the concept of innovation are summarized and their influence on the emergence of the term \"new economy\" is established, one of the main attributes of which is knowledge as a factor of production and wealth generation. The importance of Schumpeter's works at the present stage of reforming economic science after the global crisis is established, since, according to Schumpeter's theory, innovation is accompanied by the creative destruction of the economic system, causing its transition from one state to another. Practical value. Theoretical provisions, conclusions and recommendations are important for the scientific substantiation of the need for innovative activities, as well as the possibility of applying these results in the educational process. Key words: global information society, innovation, innovative activity, information and communication technologies, \"knowledge-based economy\", creative destruction.","PeriodicalId":34262,"journal":{"name":"International Journal of Innovative Technologies in Economy","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83016025","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 : 2022-01-01DOI: 10.37332/2309-1533.2022.1.5
V. Grosul, M. Usova
Purpose. The aim of the article is substantiation of the methodology of strategic management of risk resistance of a retail enterprise. Methodology of research. The works of domestic and foreign scientists on strategic risk management in the enterprise are the theoretical and methodological basis of the study. The tasks set in the work were solved using the following methods: analysis and generalization - when analysing models of strategic risk management; a systematic approach, an abstract and logical one - when determining the main stages of strategic management of the risk resistance of a retail enterprise, developing a “bow tie” diagram for assessing the risks of a retail enterprise; economic and mathematical modelling - when developing a tuple of structural elements of an information system for managing the risk resistance of a retail enterprise. Findings. Scientific approaches to the formation of a strategic enterprise risk management system were studied. The key aspects of the methodology “Risk management of the organization. Integrated Model” were considered. A PPRR-model of strategic management of the risk resistance of a retail enterprise was developed. The main stages of strategic management of the risk resistance of a retail enterprise are determined. A tuple of structural elements of the information system for managing the risk resistance of a retail enterprise was formed. A methodical approach to the construction of a “bow tie” diagram for risk assessment of a retail enterprise is substantiated. This approach takes into account the relationship between the sources of risk and the consequences of its implementation. Originality. An organizational and methodological approach to the formation of a strategic management system for the risk resistance of a retail enterprise has been developed, unlike existing ones, it creates the opportunity to quickly and timely respond to changes in the external environment, identify sources of risk, establish cause-and-effect relationships between risk factors and its consequences, analyse and prove relevant information at risk for strategic decision makers. Practical value. Practical implementation of the results of the study lies in the development of applied tools that can be used to make informed strategic decisions to mitigate the consequences of the onset of risk events, increase the level of risk resistance of retail enterprises under resource and time constraints, while contributing to the achievement of the set targets for the activities of a trading enterprise. Key words: risk, risk resistance, strategic management, PPRR model, information system, assessment, “bow tie” diagram.
{"title":"STRATEGIC ASPECTS OF RISK RESISTANCE MANAGEMENT OF A RETAIL ENTERPRISE","authors":"V. Grosul, M. Usova","doi":"10.37332/2309-1533.2022.1.5","DOIUrl":"https://doi.org/10.37332/2309-1533.2022.1.5","url":null,"abstract":"Purpose. The aim of the article is substantiation of the methodology of strategic management of risk resistance of a retail enterprise. Methodology of research. The works of domestic and foreign scientists on strategic risk management in the enterprise are the theoretical and methodological basis of the study. The tasks set in the work were solved using the following methods: analysis and generalization - when analysing models of strategic risk management; a systematic approach, an abstract and logical one - when determining the main stages of strategic management of the risk resistance of a retail enterprise, developing a “bow tie” diagram for assessing the risks of a retail enterprise; economic and mathematical modelling - when developing a tuple of structural elements of an information system for managing the risk resistance of a retail enterprise. Findings. Scientific approaches to the formation of a strategic enterprise risk management system were studied. The key aspects of the methodology “Risk management of the organization. Integrated Model” were considered. A PPRR-model of strategic management of the risk resistance of a retail enterprise was developed. The main stages of strategic management of the risk resistance of a retail enterprise are determined. A tuple of structural elements of the information system for managing the risk resistance of a retail enterprise was formed. A methodical approach to the construction of a “bow tie” diagram for risk assessment of a retail enterprise is substantiated. This approach takes into account the relationship between the sources of risk and the consequences of its implementation. Originality. An organizational and methodological approach to the formation of a strategic management system for the risk resistance of a retail enterprise has been developed, unlike existing ones, it creates the opportunity to quickly and timely respond to changes in the external environment, identify sources of risk, establish cause-and-effect relationships between risk factors and its consequences, analyse and prove relevant information at risk for strategic decision makers. Practical value. Practical implementation of the results of the study lies in the development of applied tools that can be used to make informed strategic decisions to mitigate the consequences of the onset of risk events, increase the level of risk resistance of retail enterprises under resource and time constraints, while contributing to the achievement of the set targets for the activities of a trading enterprise. Key words: risk, risk resistance, strategic management, PPRR model, information system, assessment, “bow tie” diagram.","PeriodicalId":34262,"journal":{"name":"International Journal of Innovative Technologies in Economy","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82416584","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 : 2022-01-01DOI: 10.37332/2309-1533.2022.1.1
O. Levandivskyi, Yurii Chernevyі, I. Balaniuk, I. Svynous
Purpose. The aim of the article is to study the features and state of bank lending to land users in the agricultural sector, as well as prospects for its further development. Methodology of research. The methodological basis of the study were regulations, works of domestic and foreign scholars on bank lending and state support of land users in the agricultural sector of Ukraine. The following methods were system-structural, abstract and logical (for theoretical generalizations of the results of analytical calculations and formulation of conclusions), analysis and synthesis (to detail the object of study through its division into individual components and summarizing the results of their study into one whole); method of comparative analysis (substantiate the use of certain tools to regulate production and management relations); economic and statistical – grouping, correlation-regression analysis (to identify the influence of factors on some of its criteria); calculation and constructive (in the development of development strategy). Achieving this goal has led to the following tasks: to assess the current state of bank lending to land users, to determine the features of bank lending to land users and to suggest the main directions of improving bank lending. The main methods of this study are the dialectical method, the system method, the method of comparison, methods of analysis and synthesis, economic and statistical methods, tabular and graphical methods, the method of generalization. Findings. Prerequisites for financial and credit support of land users are considered. The restraining factors of effective functioning of bank lending in the agricultural sector are given. Features of state support of land users are revealed. The level of efficiency of bank lending and state support of agricultural producers is shown. The advantages and problems related to financial security are highlighted. Foreign experience of financial support of land users is studied. Originality. The dependence of land users on state support is substantiated. The relationship between profitability and bank lending to land users in the agricultural sector of Ukraine is revealed. Practical value. The implementation of the developed proposals will allow to intensify the development of land users in the agricultural sector of Ukraine’s economy. Thanks to bank lending and government support, they will gain obvious benefits. Key words: bank lending, state support to land users, agricultural sector of Ukraine ‘s economy.
{"title":"BANK LENDING IN THE ACCOUNTING POLICY OF LAND USERS OF THE AGRICULTURAL SECTOR OF THE ECONOMY OF UKRAINE","authors":"O. Levandivskyi, Yurii Chernevyі, I. Balaniuk, I. Svynous","doi":"10.37332/2309-1533.2022.1.1","DOIUrl":"https://doi.org/10.37332/2309-1533.2022.1.1","url":null,"abstract":"Purpose. The aim of the article is to study the features and state of bank lending to land users in the agricultural sector, as well as prospects for its further development. Methodology of research. The methodological basis of the study were regulations, works of domestic and foreign scholars on bank lending and state support of land users in the agricultural sector of Ukraine. The following methods were system-structural, abstract and logical (for theoretical generalizations of the results of analytical calculations and formulation of conclusions), analysis and synthesis (to detail the object of study through its division into individual components and summarizing the results of their study into one whole); method of comparative analysis (substantiate the use of certain tools to regulate production and management relations); economic and statistical – grouping, correlation-regression analysis (to identify the influence of factors on some of its criteria); calculation and constructive (in the development of development strategy). Achieving this goal has led to the following tasks: to assess the current state of bank lending to land users, to determine the features of bank lending to land users and to suggest the main directions of improving bank lending. The main methods of this study are the dialectical method, the system method, the method of comparison, methods of analysis and synthesis, economic and statistical methods, tabular and graphical methods, the method of generalization. Findings. Prerequisites for financial and credit support of land users are considered. The restraining factors of effective functioning of bank lending in the agricultural sector are given. Features of state support of land users are revealed. The level of efficiency of bank lending and state support of agricultural producers is shown. The advantages and problems related to financial security are highlighted. Foreign experience of financial support of land users is studied. Originality. The dependence of land users on state support is substantiated. The relationship between profitability and bank lending to land users in the agricultural sector of Ukraine is revealed. Practical value. The implementation of the developed proposals will allow to intensify the development of land users in the agricultural sector of Ukraine’s economy. Thanks to bank lending and government support, they will gain obvious benefits. Key words: bank lending, state support to land users, agricultural sector of Ukraine ‘s economy.","PeriodicalId":34262,"journal":{"name":"International Journal of Innovative Technologies in Economy","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74910245","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 : 2022-01-01DOI: 10.37332/2309-1533.2022.4.5
T. Ruda, Uliana Dziurhaliuk
Purpose. The aim of the article is to study the prerequisites for the effective application of the joint transit procedure in Ukraine. Methodology of research. The following research methods were used in order to achieve the defined goal of the study: induction and deduction, theoretical generalization, abstraction, dialectical cognition – when studying scientific sources and researching theoretical aspects of the implementation of the joint transit procedure, determining the categorical apparatus of the selected issue; abstract and logical – for summarizing theoretical propositions, forming conclusions and proposals on the topic of research. Findings. The advantages and peculiarities of the implementation of the joint transit procedure in Ukraine have been determined. The need to create appropriate conditions for the full implementation of this mechanism has been updated. First of all, this concerns the establishment of active work with business in order to maximize interest in the application of this customs procedure. It is noted that in order to attract participants of foreign economic activity to the application of the new program, a comprehensive approach should be used, following several directions at once, among which the integration of the domestic and European legal framework on the implementation of the joint transit procedure, which is the basis for the successful implementation of the new direction, requires special attention. The need to prepare methodological recommendations, explanations, informational materials, presentations, etc., is outlined, which will make it possible to emphasize certain elements, advantages, and opportunities of the new system for participants in foreign economic activity. In addition, the expediency of ensuring close communication with business entities has been determined, through holding seminars, round tables, meetings, consultations and posting relevant information in the form of infographics and materials on the official website of the State Customs Service. Originality. Research into the theoretical aspects of providing prerequisites for the practical implementation of the joint transit procedure and the use of the electronic transit system (NCTS) into the activities of domestic customs and subjects of foreign economic activity has gained further development. Practical value. The results obtained in the course of this study can be fully used in the process of developing scientifically based proposals regarding the conceptual directions of reforming customs procedures in Ukraine. Key words: transit, joint transit, implementation of the customs procedure of joint transit, electronic transit system (NCTS).
{"title":"PREREQUISITES FOR THE INTRODUCTION OF THE JOINT TRANSIT PROCEDURE IN UKRAINE","authors":"T. Ruda, Uliana Dziurhaliuk","doi":"10.37332/2309-1533.2022.4.5","DOIUrl":"https://doi.org/10.37332/2309-1533.2022.4.5","url":null,"abstract":"Purpose. The aim of the article is to study the prerequisites for the effective application of the joint transit procedure in Ukraine. Methodology of research. The following research methods were used in order to achieve the defined goal of the study: induction and deduction, theoretical generalization, abstraction, dialectical cognition – when studying scientific sources and researching theoretical aspects of the implementation of the joint transit procedure, determining the categorical apparatus of the selected issue; abstract and logical – for summarizing theoretical propositions, forming conclusions and proposals on the topic of research. Findings. The advantages and peculiarities of the implementation of the joint transit procedure in Ukraine have been determined. The need to create appropriate conditions for the full implementation of this mechanism has been updated. First of all, this concerns the establishment of active work with business in order to maximize interest in the application of this customs procedure. It is noted that in order to attract participants of foreign economic activity to the application of the new program, a comprehensive approach should be used, following several directions at once, among which the integration of the domestic and European legal framework on the implementation of the joint transit procedure, which is the basis for the successful implementation of the new direction, requires special attention. The need to prepare methodological recommendations, explanations, informational materials, presentations, etc., is outlined, which will make it possible to emphasize certain elements, advantages, and opportunities of the new system for participants in foreign economic activity. In addition, the expediency of ensuring close communication with business entities has been determined, through holding seminars, round tables, meetings, consultations and posting relevant information in the form of infographics and materials on the official website of the State Customs Service. Originality. Research into the theoretical aspects of providing prerequisites for the practical implementation of the joint transit procedure and the use of the electronic transit system (NCTS) into the activities of domestic customs and subjects of foreign economic activity has gained further development. Practical value. The results obtained in the course of this study can be fully used in the process of developing scientifically based proposals regarding the conceptual directions of reforming customs procedures in Ukraine. Key words: transit, joint transit, implementation of the customs procedure of joint transit, electronic transit system (NCTS).","PeriodicalId":34262,"journal":{"name":"International Journal of Innovative Technologies in Economy","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80298934","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 : 2022-01-01DOI: 10.37332/2309-1533.2022.1.6
I. Gruzina, Ivanna Pererva
Purpose. The aim of the article is generalization and systematization of scientific approaches to the interpretation of the concept of “organization” in order to understand its essence, content, patterns of functioning and development. Methodology of research. To achieve this goal, the following methods were used: a systematic approach – to summarize the main views of the authors on this issue; analytical – when working on literary and Internet sources; comparative – to compare the positions of the authors on the issues under study; graphic – for visual presentation of research results. Findings. It is proved that the diversity of scientific ideas and schools that study organizations is due to the peculiarities of the process of forming the theoretical basis for building an organization that took place at the intersection of different fields of knowledge – management, sociology, psychology and many others. There is a lack of a comprehensive theory that could fully explain all existing species, types and forms of organizational structures, to determine the processes that take place in them. There is some confusion in the interpretation and understanding of the term due to the ambiguity and versatility of the concept of “organization” as an object of study, the existence of different, sometimes contradictory, scientific approaches and tools to determine its content. The necessity of research of the organization in statics is as some integral formation, and in dynamics – as various processes on ordering of an element is proved. The distribution of views of scientists to study the organization as: groups of people – 37%, systems – 32%, processes – 18%, functions – 9%, states, phenomena, structures, ideas – 4% among the total number of researched scientific sources. Based on these results, the expediency of combining groups of the organization as a process and function into one general group is substantiated, because the function, in most cases, is considered as a consistent implementation of certain steps (actions, stages), i.e. as a process. This led to a regrouping of definitions of the organization in scientific sources: the organization as a system, including social – almost 69% of definitions; organization as a process – about 27%; organization as a state, phenomenon, structure or idea – about 4%. Originality. There was a further development of generalization of scientific approaches to the study of organizations, according to which almost 70% of professionals consider the organization as a system, which allowed to substantiate the need to use for its study the tools of a systems approach, which is a universal research method. Given that the organization, as the object of study, is a multifaceted category, the need to apply an integrated approach, which, in turn, is one of the main methodological principles of the systems approach. It is proved that this will allow through further research of the structure and basic elements of organization
{"title":"GENERALIZATION OF SCIENTIFIC VIEWS ON THE INTERPRETATION OF THE ESSENCE AND CONTENT OF THE CONCEPT “ORGANIZATION”","authors":"I. Gruzina, Ivanna Pererva","doi":"10.37332/2309-1533.2022.1.6","DOIUrl":"https://doi.org/10.37332/2309-1533.2022.1.6","url":null,"abstract":"Purpose. The aim of the article is generalization and systematization of scientific approaches to the interpretation of the concept of “organization” in order to understand its essence, content, patterns of functioning and development. Methodology of research. To achieve this goal, the following methods were used: a systematic approach – to summarize the main views of the authors on this issue; analytical – when working on literary and Internet sources; comparative – to compare the positions of the authors on the issues under study; graphic – for visual presentation of research results. Findings. It is proved that the diversity of scientific ideas and schools that study organizations is due to the peculiarities of the process of forming the theoretical basis for building an organization that took place at the intersection of different fields of knowledge – management, sociology, psychology and many others. There is a lack of a comprehensive theory that could fully explain all existing species, types and forms of organizational structures, to determine the processes that take place in them. There is some confusion in the interpretation and understanding of the term due to the ambiguity and versatility of the concept of “organization” as an object of study, the existence of different, sometimes contradictory, scientific approaches and tools to determine its content. The necessity of research of the organization in statics is as some integral formation, and in dynamics – as various processes on ordering of an element is proved. The distribution of views of scientists to study the organization as: groups of people – 37%, systems – 32%, processes – 18%, functions – 9%, states, phenomena, structures, ideas – 4% among the total number of researched scientific sources. Based on these results, the expediency of combining groups of the organization as a process and function into one general group is substantiated, because the function, in most cases, is considered as a consistent implementation of certain steps (actions, stages), i.e. as a process. This led to a regrouping of definitions of the organization in scientific sources: the organization as a system, including social – almost 69% of definitions; organization as a process – about 27%; organization as a state, phenomenon, structure or idea – about 4%. Originality. There was a further development of generalization of scientific approaches to the study of organizations, according to which almost 70% of professionals consider the organization as a system, which allowed to substantiate the need to use for its study the tools of a systems approach, which is a universal research method. Given that the organization, as the object of study, is a multifaceted category, the need to apply an integrated approach, which, in turn, is one of the main methodological principles of the systems approach. It is proved that this will allow through further research of the structure and basic elements of organization","PeriodicalId":34262,"journal":{"name":"International Journal of Innovative Technologies in Economy","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73685179","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 : 2022-01-01DOI: 10.37332/2309-1533.2022.1.11
Natalia Kryvokulska, Dmytro Onofriichuk
Purpose. The aim of the article is to substantiate the importance of the implementation of functional activities to ensure the ecological development of territories and the use of innovative approaches in this activity. To achieve the goal, the following tasks were set: to substantiate that ecological development is a modern challenge; to prove the influence of globalization processes on the greening of the public sphere and the functional activity of public institutions in ensuring the ecological development of territories; to argue the significance of the greening of the economy and territorial ecological development at different levels and to determine the role and functional load of public institutions in this regard; to identify areas of use of innovative approaches in the functional activity of public institutions to ensure the ecological development of territories. Methodology of research. The following research methods were used to achieve the goal: system analysis, generalization – to characterize the functional load of public institutions in ensuring the ecological development of territories; institutional analysis – to determine directions for innovation of the functional activity of public institutions in ensuring the ecological development of territories. Findings. It was established that the factors produced as a result of the dynamism of the external environment affect all spheres of society’s life, forming modern challenges of a different nature and requiring innovative approaches in the functional activity of public institutions to ensure the ecological development of territories. It has been proven that “challenges” affect various processes (globalization, environmentalization, etc.). It is substantiated that there are problems in Ukraine at the national, regional and local levels, which are classified as global problems of our time and which relate to: interaction in the “nature-society” system; ensuring environmental security of development; taking into account the ecological component in social and economic, organizational and economic relations, as well as that these problems are directly related to the processes of functioning and development of the economy. It has been proven that the existence of a set of global environmental problems of today actualizes the issue of: deep integration of the environmental component into the national economy, that is, it is about greening the economy at the national, regional and local levels; application of innovative approaches in the functional activity of public institutions to ensure ecological development of territories. It is argued that the question of the need to innovate the functional activities of: educational institutions (state institutes) in the context of increasing their environmental load arises additionally; family (institute of family and upbringing) in terms of filling it with ecological content; religious organizations (social and cultural institute, institute of c
{"title":"INNOVATIVE APPROACHES IN THE FUNCTIONAL ACTIVITY OF PUBLIC INSTITUTIONS TO ENSURE THE ECOLOGICAL DEVELOPMENT OF TERRITORIES","authors":"Natalia Kryvokulska, Dmytro Onofriichuk","doi":"10.37332/2309-1533.2022.1.11","DOIUrl":"https://doi.org/10.37332/2309-1533.2022.1.11","url":null,"abstract":"Purpose. The aim of the article is to substantiate the importance of the implementation of functional activities to ensure the ecological development of territories and the use of innovative approaches in this activity. To achieve the goal, the following tasks were set: to substantiate that ecological development is a modern challenge; to prove the influence of globalization processes on the greening of the public sphere and the functional activity of public institutions in ensuring the ecological development of territories; to argue the significance of the greening of the economy and territorial ecological development at different levels and to determine the role and functional load of public institutions in this regard; to identify areas of use of innovative approaches in the functional activity of public institutions to ensure the ecological development of territories. Methodology of research. The following research methods were used to achieve the goal: system analysis, generalization – to characterize the functional load of public institutions in ensuring the ecological development of territories; institutional analysis – to determine directions for innovation of the functional activity of public institutions in ensuring the ecological development of territories. Findings. It was established that the factors produced as a result of the dynamism of the external environment affect all spheres of society’s life, forming modern challenges of a different nature and requiring innovative approaches in the functional activity of public institutions to ensure the ecological development of territories. It has been proven that “challenges” affect various processes (globalization, environmentalization, etc.). It is substantiated that there are problems in Ukraine at the national, regional and local levels, which are classified as global problems of our time and which relate to: interaction in the “nature-society” system; ensuring environmental security of development; taking into account the ecological component in social and economic, organizational and economic relations, as well as that these problems are directly related to the processes of functioning and development of the economy. It has been proven that the existence of a set of global environmental problems of today actualizes the issue of: deep integration of the environmental component into the national economy, that is, it is about greening the economy at the national, regional and local levels; application of innovative approaches in the functional activity of public institutions to ensure ecological development of territories. It is argued that the question of the need to innovate the functional activities of: educational institutions (state institutes) in the context of increasing their environmental load arises additionally; family (institute of family and upbringing) in terms of filling it with ecological content; religious organizations (social and cultural institute, institute of c","PeriodicalId":34262,"journal":{"name":"International Journal of Innovative Technologies in Economy","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88700658","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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