Pub Date : 2022-02-28DOI: 10.31435/rsglobal_ijite/30032022/7763
Vephkhvia Grigalashvili
Critical infrastructures (include the body of systems, networks, and assets that are so essential that their continued operation is required to ensure the security of a given nation, its economy, and the public's health and/or safety) are significant for the growth and development of our society, drastically affecting most of the everyday activities as the components of the critical infrastructures are increasingly vulnerable to a dangerous mix of traditional and nontraditional types of threats. Taking into account a significant role of Critical Infrastructure in national and international security maintenance, the article analyses and interprets the policy pillars of Critical Infrastructure concepts in the European Union, NATO as well as in G7 Countries. Particular attention is paid to determining the functional purpose, approaches to the classification of the main components of critical infrastructure (structural content) and characteristics of them. At the end of this article there is suggested a generalized view regarding to the essence of Critical Infrastructure, as well as attention is drawn to the fact that the adopted approaches generally take into account that Critical Infrastructure now rarely exist or function in isolation, rather, they are becoming more tightly coupled, interconnected and interacted that creates a complex multisystem - a system-of-systems.
{"title":"THE ESSENCE OF CRITICAL INFRASTRUCTURE IN THE EUROPEAN UNION, NATO AND G7 COUNTRIES","authors":"Vephkhvia Grigalashvili","doi":"10.31435/rsglobal_ijite/30032022/7763","DOIUrl":"https://doi.org/10.31435/rsglobal_ijite/30032022/7763","url":null,"abstract":"Critical infrastructures (include the body of systems, networks, and assets that are so essential that their continued operation is required to ensure the security of a given nation, its economy, and the public's health and/or safety) are significant for the growth and development of our society, drastically affecting most of the everyday activities as the components of the critical infrastructures are increasingly vulnerable to a dangerous mix of traditional and nontraditional types of threats. Taking into account a significant role of Critical Infrastructure in national and international security maintenance, the article analyses and interprets the policy pillars of Critical Infrastructure concepts in the European Union, NATO as well as in G7 Countries. Particular attention is paid to determining the functional purpose, approaches to the classification of the main components of critical infrastructure (structural content) and characteristics of them. At the end of this article there is suggested a generalized view regarding to the essence of Critical Infrastructure, as well as attention is drawn to the fact that the adopted approaches generally take into account that Critical Infrastructure now rarely exist or function in isolation, rather, they are becoming more tightly coupled, interconnected and interacted that creates a complex multisystem - a system-of-systems.","PeriodicalId":34262,"journal":{"name":"International Journal of Innovative Technologies in Economy","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69705855","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}
This article discusses the need to introduce foreign experience in the field of the information system of the treasury of the Republic of Uzbekistan. The advantages of introducing foreign experience in the context of the introduction of the digital economy are noted. Questions about the shortcomings of the current state of the information system in the treasury are considered, as well as a number of reasons hindering the development of this area. Based on the analysis of the experience of foreign countries, especially the experience of France, a number of proposals are given by the co-authors to introduce a new mechanism for the operation of the treasury information system in the Republic of Uzbekistan in the context of the introduction of the digital economy. The digital economy is changing our socio-economic development of society in an unprecedented way, while creating both huge opportunities. New technologies can make an enormous contribution to the achievement of a country's sustainable economic development goals. However, obtaining positive results requires studying foreign experience. In order to unlock the full socio-economic potential of digital technologies, while avoiding undesirable consequences, it is necessary to strengthen international cooperation as soon as possible.
{"title":"FRANCE'S EXPERIENCE IN IMPROVING THE TREASURY INFORMATION SYSTEM IN THE CONTEXT OF THE INTRODUCTION OF THE DIGITAL ECONOMY IN THE REPUBLIC OF UZBEKISTAN","authors":"Kasimova Gulyara Akhmatovna, Rano Isakovna Mardanova, Suvankulov Aliaskar Rakhmankulovich, Tashmukhamedova Dildora Askarbekovna","doi":"10.31435/rsglobal_ijite/30032022/7754","DOIUrl":"https://doi.org/10.31435/rsglobal_ijite/30032022/7754","url":null,"abstract":"This article discusses the need to introduce foreign experience in the field of the information system of the treasury of the Republic of Uzbekistan. The advantages of introducing foreign experience in the context of the introduction of the digital economy are noted. Questions about the shortcomings of the current state of the information system in the treasury are considered, as well as a number of reasons hindering the development of this area. Based on the analysis of the experience of foreign countries, especially the experience of France, a number of proposals are given by the co-authors to introduce a new mechanism for the operation of the treasury information system in the Republic of Uzbekistan in the context of the introduction of the digital economy. The digital economy is changing our socio-economic development of society in an unprecedented way, while creating both huge opportunities. New technologies can make an enormous contribution to the achievement of a country's sustainable economic development goals. However, obtaining positive results requires studying foreign experience. In order to unlock the full socio-economic potential of digital technologies, while avoiding undesirable consequences, it is necessary to strengthen international cooperation as soon as possible.","PeriodicalId":34262,"journal":{"name":"International Journal of Innovative Technologies in Economy","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41530408","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 considers the impact of emissions from mobile sources of environmental pollution and human health. The dynamics of morbidity of the population due to inhalation of extremely polluted air from various sources, including transport, has been determined. The content of the state policy of Ukraine in the sphere of environmentally friendly use of land of road transport and road facilities has been formed. The features of land management in the performance of land management works on the use of land of road transport and road facilities are allocated. The main types of land management works on the placement, construction and operation of roads, which is a complex land management and legal procedure, are considered. There are proposals to improve the mechanism for approving land management documentation for the allocation of land for placement, construction and operation of road facilities.
{"title":"LAND ADMINISTRATION AUTOMOBILE TRANSPORT AND ROAD FACILITIES IN THE CONTEXT OF ENVIRONMENTAL SAFETY: THE EXPERIENCE OF UKRAINE","authors":"Balian Anush, Iryna Novakovska, Nataliia Ishchenko, Liliia Skrypnyk, Stetsyuk Mykhail","doi":"10.31435/rsglobal_ijite/30032022/7762","DOIUrl":"https://doi.org/10.31435/rsglobal_ijite/30032022/7762","url":null,"abstract":"The article considers the impact of emissions from mobile sources of environmental pollution and human health. The dynamics of morbidity of the population due to inhalation of extremely polluted air from various sources, including transport, has been determined. The content of the state policy of Ukraine in the sphere of environmentally friendly use of land of road transport and road facilities has been formed. The features of land management in the performance of land management works on the use of land of road transport and road facilities are allocated. The main types of land management works on the placement, construction and operation of roads, which is a complex land management and legal procedure, are considered. There are proposals to improve the mechanism for approving land management documentation for the allocation of land for placement, construction and operation of road facilities.","PeriodicalId":34262,"journal":{"name":"International Journal of Innovative Technologies in Economy","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46882082","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 : 2022-01-27DOI: 10.31435/rsglobal_ijite/30032022/7753
Vephkhvia Grigalashvili
Further development of the domain of electronic (digital) democracy, which represents the result of implementation of electronic government and electronic governance, and implies the smart use of digital tools, substantially depends on how correctly is defined their conceptual dimensions and determined their functional purposes. E-government and E-governance (as terms and concepts), known as multidimensional, multifaceted and multidisciplinary phenomenon, are often treated as synonymous and used interchangeably in the academic literature or formal documents. Therefore it is becoming increasingly difficult to set a common definition (Roy, 2003) or clear existing conceptual ambiguity between them. There is no universally accepted definition of both abstractions. Such conceptual uncertainty has a negative impact on the development of digital democracy. The research objective of this article is to provide a deeper understanding of e-government and e-governance concepts through empirical studies and scatter the existing ambiguity in differences between these two concepts as this variety is not just questions of academic nuance. Based on a comparative analysis of e-government and e-governance definitions and conceptual meanings, this article offers an approach according to which e-government and e-governance represents two various but closely related and co-existing concepts. Furthermore, in the concluding section of the article, there are suggested recommendations regarding development a new grand term or concept in which both multidimensional conceptual visions will be combined.
{"title":"CONCEPTUAL DIMENSIONS OF ELECTRONIC GOVERNMENT AND ELECTRONIC GOVERNANCE IN THE DOMAIN OF DIGITAL DEMOCRACY","authors":"Vephkhvia Grigalashvili","doi":"10.31435/rsglobal_ijite/30032022/7753","DOIUrl":"https://doi.org/10.31435/rsglobal_ijite/30032022/7753","url":null,"abstract":"Further development of the domain of electronic (digital) democracy, which represents the result of implementation of electronic government and electronic governance, and implies the smart use of digital tools, substantially depends on how correctly is defined their conceptual dimensions and determined their functional purposes. E-government and E-governance (as terms and concepts), known as multidimensional, multifaceted and multidisciplinary phenomenon, are often treated as synonymous and used interchangeably in the academic literature or formal documents. Therefore it is becoming increasingly difficult to set a common definition (Roy, 2003) or clear existing conceptual ambiguity between them. There is no universally accepted definition of both abstractions. Such conceptual uncertainty has a negative impact on the development of digital democracy. The research objective of this article is to provide a deeper understanding of e-government and e-governance concepts through empirical studies and scatter the existing ambiguity in differences between these two concepts as this variety is not just questions of academic nuance. Based on a comparative analysis of e-government and e-governance definitions and conceptual meanings, this article offers an approach according to which e-government and e-governance represents two various but closely related and co-existing concepts. Furthermore, in the concluding section of the article, there are suggested recommendations regarding development a new grand term or concept in which both multidimensional conceptual visions will be combined.","PeriodicalId":34262,"journal":{"name":"International Journal of Innovative Technologies in Economy","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42896212","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}
Purpose. The aim of the article is to study the concept of “project management”, its main tasks, principles, criteria regarding the relationship between production results and project activities in business. Methodology of research. General scientific and special methods were used in the process of research, in particular: the analytical method was used when reviewing literary sources; the classification method made it possible to differentiate the main components of project management; the method of description is to give them a detailed description; the monographic method was used in the study of literary sources on detailing the elements of project management; the system-analytical method was applied in the processing of the received information. Findings. The theoretical, organizational and practical foundations of project management development in companies are considered. It has been established that today modernization and revision of a number of issues regarding the effectiveness of the production management system in companies is taking place in connection with the active transition to global criteria for the effectiveness of production management and the exit from the crisis. The process of project development and project implementation was substantiated through the implementation of the necessary procedures, which made it possible to offer the author’s vision of the project implementation process. The strategies that can be used in the management of changes in the project are summarized. Originality. The substantiation of traditional and project approaches to company management was further developed. The advantages of the company from the use of project management are determined. Processes of implementation of procedures in project management are substantiated and proposed. Practical value. The submitted proposals of the authors regarding the directions of development of project management can be used by companies to improve the efficiency of their activities. Keywords: project management, company, efficiency, procedures, business process.
{"title":"THE APPLICATION OF PROJECT MANAGEMENT IN THE CONDITIONS OF THE DIGITAL ECONOMY","authors":"Rostyslav Bahlei, Tetiana Buchynska, Viktoriia Homotiuk","doi":"10.37332/2309-1533.2022.1.20","DOIUrl":"https://doi.org/10.37332/2309-1533.2022.1.20","url":null,"abstract":"Purpose. The aim of the article is to study the concept of “project management”, its main tasks, principles, criteria regarding the relationship between production results and project activities in business. Methodology of research. General scientific and special methods were used in the process of research, in particular: the analytical method was used when reviewing literary sources; the classification method made it possible to differentiate the main components of project management; the method of description is to give them a detailed description; the monographic method was used in the study of literary sources on detailing the elements of project management; the system-analytical method was applied in the processing of the received information. Findings. The theoretical, organizational and practical foundations of project management development in companies are considered. It has been established that today modernization and revision of a number of issues regarding the effectiveness of the production management system in companies is taking place in connection with the active transition to global criteria for the effectiveness of production management and the exit from the crisis. The process of project development and project implementation was substantiated through the implementation of the necessary procedures, which made it possible to offer the author’s vision of the project implementation process. The strategies that can be used in the management of changes in the project are summarized. Originality. The substantiation of traditional and project approaches to company management was further developed. The advantages of the company from the use of project management are determined. Processes of implementation of procedures in project management are substantiated and proposed. Practical value. The submitted proposals of the authors regarding the directions of development of project management can be used by companies to improve the efficiency of their activities. Keywords: project management, company, efficiency, procedures, business process.","PeriodicalId":34262,"journal":{"name":"International Journal of Innovative Technologies in Economy","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85023663","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: 10.37332/2309-1533.2022.1.16
Valentyna Pomulieva
Purpose. The aim of the article is to study the global experience of taxation of carbon emissions and the expediency and possibility of its implementation into domestic practice. Methodology of research. The combination of both general scientific and specific research methods (in particular, methods of description and comparison, monographic, generalization, etc.) made it possible to substantiate the reasons for the insufficient effectiveness of the mechanism of taxation of carbon emissions and to modify it according to a stimulating approach. Findings. It is substantiated that the mechanism of taxation of carbon emissions currently operating in Ukraine is insufficiently effective and does not ensure the performance of the main function – the reduction of carbon emissions, which inhibits the fulfilment by Ukraine of its obligations regarding the reduction of greenhouse gas emissions determined in accordance with the Second Nationally Determined Contribution to the Paris Climate Agreement. Emphasis is placed on the urgent need to reform carbon taxation in order to create an effective mechanism that, without drastic interventions in the activities of economic agents, will ensure the effective influence of the state on their behaviour and the achievement of ambitious climate goals regarding the reduction of CO2 emissions, provided for by the Second Nationally Determined Contribution to the Paris Climate Agreement and the Low-Carbon Development Strategy of Ukraine until 2050. Originality. The mechanism of taxation of carbon emissions was modified, which, unlike the existing one, is based on an incentive approach that will stimulate economic agents to change consumer and production behaviour. Practical value. Implementation of the modified carbon emissions taxation mechanism in practice will contribute to the reduction of carbon emissions and Ukraine’s fulfilment of its obligations provided for by the Second Nationally Determined Contribution to the Paris Climate Agreement. Key words: mechanism of carbon taxation, tax on carbon emissions, tax rate, the system of monitoring and verification of carbon emissions, tax administration.
{"title":"WORLD EXPERIENCE OF CARBON TAXATION AND ITS IMPLEMENTATION INTO DOMESTIC PRACTICE","authors":"Valentyna Pomulieva","doi":"10.37332/2309-1533.2022.1.16","DOIUrl":"https://doi.org/10.37332/2309-1533.2022.1.16","url":null,"abstract":"Purpose. The aim of the article is to study the global experience of taxation of carbon emissions and the expediency and possibility of its implementation into domestic practice. Methodology of research. The combination of both general scientific and specific research methods (in particular, methods of description and comparison, monographic, generalization, etc.) made it possible to substantiate the reasons for the insufficient effectiveness of the mechanism of taxation of carbon emissions and to modify it according to a stimulating approach. Findings. It is substantiated that the mechanism of taxation of carbon emissions currently operating in Ukraine is insufficiently effective and does not ensure the performance of the main function – the reduction of carbon emissions, which inhibits the fulfilment by Ukraine of its obligations regarding the reduction of greenhouse gas emissions determined in accordance with the Second Nationally Determined Contribution to the Paris Climate Agreement. Emphasis is placed on the urgent need to reform carbon taxation in order to create an effective mechanism that, without drastic interventions in the activities of economic agents, will ensure the effective influence of the state on their behaviour and the achievement of ambitious climate goals regarding the reduction of CO2 emissions, provided for by the Second Nationally Determined Contribution to the Paris Climate Agreement and the Low-Carbon Development Strategy of Ukraine until 2050. Originality. The mechanism of taxation of carbon emissions was modified, which, unlike the existing one, is based on an incentive approach that will stimulate economic agents to change consumer and production behaviour. Practical value. Implementation of the modified carbon emissions taxation mechanism in practice will contribute to the reduction of carbon emissions and Ukraine’s fulfilment of its obligations provided for by the Second Nationally Determined Contribution to the Paris Climate Agreement. Key words: mechanism of carbon taxation, tax on carbon emissions, tax rate, the system of monitoring and verification of carbon emissions, tax administration.","PeriodicalId":34262,"journal":{"name":"International Journal of Innovative Technologies in Economy","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72809835","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: 10.37332/2309-1533.2022.4.11
Vasyl Faifura, Leonid Bytsiura, T. Andrusyshyn, N. Petryshyn
Purpose. The aim of the article is the identification of the most important local environmental development problems and directions for overcoming adverse and threatening environmental phenomena within the boundaries of the Khorostkiv city territorial community based on the results of an environmental audit of its territory. Methodology of research. The research uses the following methods: monographic – for studying literary sources; statistical – for the purpose of collecting and processing statistical data; methods of system analysis – to determine the place of the community in the regional system “nature-economy-population” and processing of the received information regarding the factors and consequences of negative effects on the environment; generalization – to form the conclusions of the conducted research. Findings. An ecological audit of the territory of the community was carried out; a survey of residents of the Khorostkiv city community was carried out to obtain information about the range of problems of the development of the territory, related to the environment. They were systematized according to the main directions. The evaluation of the ecological aspects of the development of the Khorostkiv city community was determined. The main ecological risks of the social and economic development of the community are identified and the ways of ecological modernization of the region are planned. Originality. On the basis of the obtained results, targeted recommendations are proposed for overcoming ecological problems in the community (including the formation of the ecological framework of the territory, adaptation of the European experience of avoiding agro-monoculture, development of the water management development program of the Khorostkiv community, conducting an environmental audit of the community territory). Practical value. The set of identified environmental problems is used in the preparation of the “Environmental Protection Program of the Khorostkiv City Territorial Community”. Key words: ecological modernization, social and economic development, environmental problems, optimization, territorial development, Khorostkiv.
{"title":"ECOLOGICAL MODERNIZATION OF THE DEVELOPMENT OF TERRITORIAL COMMUNITIES IN THE CONTEXT OF THE TRANSITION TO A “GREEN” ECONOMY","authors":"Vasyl Faifura, Leonid Bytsiura, T. Andrusyshyn, N. Petryshyn","doi":"10.37332/2309-1533.2022.4.11","DOIUrl":"https://doi.org/10.37332/2309-1533.2022.4.11","url":null,"abstract":"Purpose. The aim of the article is the identification of the most important local environmental development problems and directions for overcoming adverse and threatening environmental phenomena within the boundaries of the Khorostkiv city territorial community based on the results of an environmental audit of its territory. Methodology of research. The research uses the following methods: monographic – for studying literary sources; statistical – for the purpose of collecting and processing statistical data; methods of system analysis – to determine the place of the community in the regional system “nature-economy-population” and processing of the received information regarding the factors and consequences of negative effects on the environment; generalization – to form the conclusions of the conducted research. Findings. An ecological audit of the territory of the community was carried out; a survey of residents of the Khorostkiv city community was carried out to obtain information about the range of problems of the development of the territory, related to the environment. They were systematized according to the main directions. The evaluation of the ecological aspects of the development of the Khorostkiv city community was determined. The main ecological risks of the social and economic development of the community are identified and the ways of ecological modernization of the region are planned. Originality. On the basis of the obtained results, targeted recommendations are proposed for overcoming ecological problems in the community (including the formation of the ecological framework of the territory, adaptation of the European experience of avoiding agro-monoculture, development of the water management development program of the Khorostkiv community, conducting an environmental audit of the community territory). Practical value. The set of identified environmental problems is used in the preparation of the “Environmental Protection Program of the Khorostkiv City Territorial Community”. Key words: ecological modernization, social and economic development, environmental problems, optimization, territorial development, Khorostkiv.","PeriodicalId":34262,"journal":{"name":"International Journal of Innovative Technologies in Economy","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77208504","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: 10.37332/2309-1533.2022.1.15
Andrii Dovbush, Volodymyr Zabchuk
Purpose. The aim of the article is to analyse the existing scientific approaches and the formation on this basis of a unified approach to the emergence of strategic accounting in the modern accounting system. Methodology of research. General scientific and special methods were used in the course of the research, namely: analytical in the study of the normative component; the application of the method of classification makes it possible to differentiate the tools of strategic accounting, the use of the method of description reveals the tools of strategic accounting; the monographic method is used in the study of literature sources on the emergence of strategic accounting, and system-analytical in the processing of information. Findings. The necessity of using strategic accounting, which is conditioned by the necessity of the strategic management system, is proved. It is substantiated that strategic accounting will cope with all the criticism that has been presented in opposition to traditional management accounting. At the same time, it is established that the system of strategic accounting will bridge the gap that exists between strategic management and management accounting. We believe that strategic accounting will be able to help management accounting move away from just money problems and get closer to multidimensional business. Originality. As a result of the analysis of scientific approaches, the formation of a unified approach to the emergence of strategic accounting has been further developed. Namely, it is determined that the emergence of strategic accounting is due to the need for a system of strategic management. It is established that strategic accounting is not separate from the existing management accounting. In fact, both management accounting and strategic accounting offer similar functions at the operational level, but the latter is trying to develop these ideas and improve them in the future, to meet the requirements of a more optimal accounting system. Practical value. In our opinion, the correct definition of the peculiarities of the emergence of strategic accounting will outline further empirical research on the implementation and usefulness of the practical application of strategic accounting. Key words: accounting, accounting system, accountancy, management accounting, strategic accounting.
{"title":"EMERGENCE OF STRATEGIC ACCOUNTING IN THE MODERN ACCOUNTING SYSTEM","authors":"Andrii Dovbush, Volodymyr Zabchuk","doi":"10.37332/2309-1533.2022.1.15","DOIUrl":"https://doi.org/10.37332/2309-1533.2022.1.15","url":null,"abstract":"Purpose. The aim of the article is to analyse the existing scientific approaches and the formation on this basis of a unified approach to the emergence of strategic accounting in the modern accounting system. Methodology of research. General scientific and special methods were used in the course of the research, namely: analytical in the study of the normative component; the application of the method of classification makes it possible to differentiate the tools of strategic accounting, the use of the method of description reveals the tools of strategic accounting; the monographic method is used in the study of literature sources on the emergence of strategic accounting, and system-analytical in the processing of information. Findings. The necessity of using strategic accounting, which is conditioned by the necessity of the strategic management system, is proved. It is substantiated that strategic accounting will cope with all the criticism that has been presented in opposition to traditional management accounting. At the same time, it is established that the system of strategic accounting will bridge the gap that exists between strategic management and management accounting. We believe that strategic accounting will be able to help management accounting move away from just money problems and get closer to multidimensional business. Originality. As a result of the analysis of scientific approaches, the formation of a unified approach to the emergence of strategic accounting has been further developed. Namely, it is determined that the emergence of strategic accounting is due to the need for a system of strategic management. It is established that strategic accounting is not separate from the existing management accounting. In fact, both management accounting and strategic accounting offer similar functions at the operational level, but the latter is trying to develop these ideas and improve them in the future, to meet the requirements of a more optimal accounting system. Practical value. In our opinion, the correct definition of the peculiarities of the emergence of strategic accounting will outline further empirical research on the implementation and usefulness of the practical application of strategic accounting. Key words: accounting, accounting system, accountancy, management accounting, strategic accounting.","PeriodicalId":34262,"journal":{"name":"International Journal of Innovative Technologies in Economy","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86920949","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: 10.37332/2309-1533.2022.1.13
I. Honak, Stepan Babii
Purpose. The aim of the article is to study types of cryptocurrency wallets, their features and advantages. Methodology of research. The following special research methods were used during the writing of the article: direct observation was carried out – collection of information about the number of addresses and the value of Bitcoin crypto-coins; the graphic method of constructing the Lorenz curve is applied; generalization – in the process of formulating conclusions based on the results of the conducted analysis. Findings. It has been established that when carrying out cryptocurrency business in any form (mining, trading, investing), in order to receive or send cryptocurrency coins, it is necessary to register a cryptocurrency wallet, which is a tool that can be used to interact with the blockchain network, and has an address that is an alphanumeric identifier created on the basis of public and private keys (such an address is, in fact, a “place” in the blockchain where it is possible to send cryptocurrencies). It was found that there are a large number of different wallets on the cryptocurrency market, which can be divided into five groups: electronic wallets (web wallets), which are created on cryptocurrency exchanges or online exchanges; desktop cryptowallets, which is a program that is downloaded and run locally on a personal computer and this program can be downloaded from public sites (desktop wallets are of two types: “thin” (crypto wallets enable the crypto user to quickly carry out transactions, however, have a limited amount of options) and “thick” (represent a full-fledged program with a significant amount of functions and, in particular, with the possibility of mining); smartphone versions (mobile wallets) have advantages and disadvantages similar to desktop cryptowallets; hardware cryptocurrency wallets, which is a physical electronic device, uses a random number generator (RNG) to generate public or private keys and can be stored in the device itself, not connected to the Internet (is a type of cold crypto wallet and is recognized as practically the safest crypto wallet); crypto wallets on a paper medium - mediums the size of a banknote, on which a private key in the form of a QR code and a public access key (crypto address) are placed, and in order to carry out transactions with cryptocurrency coins, these codes must be scanned. Originality. The basic requirements for ensuring the optimal security of an economic entity in working with cryptocurrency wallets have been formed, compliance with which will enable: secure access to the cryptocurrency wallet; withdrawal address management; ensuring effective protection of private access keys to the cryptocurrency wallet. Practical value. In the author’s opinion, with insufficient study of the advantages and disadvantages of various cryptocurrency wallets and non-compliance with security rules when registering a crypto wallet and accessing it, restoring unhindered access to wallet ass
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Pub Date : 2022-01-01DOI: 10.37332/2309-1533.2022.2-3.9
Mariia Gumenna-Derii
Purpose. The aim of the article is to study the concept of control and preventive and accompanying measures to improve its resource potential on the example of construction enterprises. Methodology of research. General scientific and specific research methods were used during the article, namely: graphic - to study the concept of resource control in construction; analytical - to analyse the financial resources needed to restore destroyed residential buildings; inductions and deductions - for the study of types of control in national practice; monographic - for researching the scientific works of scientists in this field; prognostic - for the formation of prospects for the development of control as prerequisites for preventive and accompanying measures. Findings. It has been proven that the application of preventive and accompanying measures will improve the system of control over material, technical and financial resources. It is substantiated that the concept of control is quite broad, because it includes the purpose, tasks, objects, subjects, functions, types, methodology and organization of control, which need improvement and have their own specificity in residential construction. It was found that the prospects for improving control are a number of measures related to the organization of documentation, improvement of the internal control system and automation in terms of material, technical and financial resources. Originality. The author substantiated theoretical provisions and developed recommendations for improving the concept of control over material, technical and financial resources for the purpose of effective management of construction projects. Practical value. The author's proposals can be used by construction enterprises, because due to the improvement of the quality of preventive and accompanying control in the practical activities of enterprises, fewer errors will occur when conducting various types of control, management accounting and reporting will improve, and the construction object will be put into operation in a timely manner. Key words: preventive control, accompanying control, housing construction, material and technical resources, financial resources.
{"title":"CONCEPT OF CONTROL AND PREVENTIVE ACCOMPANYING MEASURES FOR IMPROVING THE RESOURCE POTENTIAL IN RESIDENTIAL CONSTRUCTION","authors":"Mariia Gumenna-Derii","doi":"10.37332/2309-1533.2022.2-3.9","DOIUrl":"https://doi.org/10.37332/2309-1533.2022.2-3.9","url":null,"abstract":"Purpose. The aim of the article is to study the concept of control and preventive and accompanying measures to improve its resource potential on the example of construction enterprises. Methodology of research. General scientific and specific research methods were used during the article, namely: graphic - to study the concept of resource control in construction; analytical - to analyse the financial resources needed to restore destroyed residential buildings; inductions and deductions - for the study of types of control in national practice; monographic - for researching the scientific works of scientists in this field; prognostic - for the formation of prospects for the development of control as prerequisites for preventive and accompanying measures. Findings. It has been proven that the application of preventive and accompanying measures will improve the system of control over material, technical and financial resources. It is substantiated that the concept of control is quite broad, because it includes the purpose, tasks, objects, subjects, functions, types, methodology and organization of control, which need improvement and have their own specificity in residential construction. It was found that the prospects for improving control are a number of measures related to the organization of documentation, improvement of the internal control system and automation in terms of material, technical and financial resources. Originality. The author substantiated theoretical provisions and developed recommendations for improving the concept of control over material, technical and financial resources for the purpose of effective management of construction projects. Practical value. The author's proposals can be used by construction enterprises, because due to the improvement of the quality of preventive and accompanying control in the practical activities of enterprises, fewer errors will occur when conducting various types of control, management accounting and reporting will improve, and the construction object will be put into operation in a timely manner. Key words: preventive control, accompanying control, housing construction, material and technical resources, financial resources.","PeriodicalId":34262,"journal":{"name":"International Journal of Innovative Technologies in Economy","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78324325","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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