Pub Date : 2022-01-01DOI: 10.37332/2309-1533.2022.1.9
Nataliia Kotys, Volodymyr Matsyk
Purpose. The aim of the article is to generalize the essence, place and features of communications in the market of medical services and to substantiate the feasibility of using innovative approaches to the organization of communication activities of health care institutions. Methodology of research. The theoretical and methodological basis of the article is the fundamental provisions of modern economic science. The following methods were used in the research process: theoretical generalization and scientific abstraction – when substantiating the categorical-conceptual research apparatus; system analysis – when forming the theoretical and methodological base and research structure; the method of comparative analysis – when identifying regularities and spatial differences in the organization of communications of medical institutions; methods of descriptive statistics and visual analysis – for a visual presentation of the main provisions of the study; descriptive and conceptual modelling - to represent the complex system of communications of a health care institution; of the experiment - to test substantiated and developed innovative approaches to the organization of communications in the market of medical services. Findings. The article focuses on the growing role of communications in the market of medical services. The essence and features of medical services are defined. The principles of the formation of the domestic market of medical services are identified and its specifics are analysed. The personalities of medical communications and communication problems of health care institutions are determined. Trends in the development of modern communication technologies in the field of health care are analysed. The expediency of using innovative approaches to the organization of communications in the market of medical services is substantiated. Recommendations on improving communications by health care institutions are provided. Originality. The conceptual foundations of understanding the role of communications in the market of medical services have been deepened. Scientific and methodological recommendations on the use of innovative approaches to the organization of communications in the market of medical services have been improved. Practical value. The practical significance of the conducted research is that the formulated theoretical approaches and recommendations for improving the communication activities of medical institutions can become the basis for further scientific research and discussions and provide a basis for the implementation of innovative approaches to the organization of communications in the market of medical services. Key words: medical services, market of medical services, communication, communication activities, innovations, telemedicine.
{"title":"INNOVATION APPROACHES TO THE ORGANIZATION OF COMMUNICATIONS AT THE MARKET OF MEDICAL SERVICES","authors":"Nataliia Kotys, Volodymyr Matsyk","doi":"10.37332/2309-1533.2022.1.9","DOIUrl":"https://doi.org/10.37332/2309-1533.2022.1.9","url":null,"abstract":"Purpose. The aim of the article is to generalize the essence, place and features of communications in the market of medical services and to substantiate the feasibility of using innovative approaches to the organization of communication activities of health care institutions. Methodology of research. The theoretical and methodological basis of the article is the fundamental provisions of modern economic science. The following methods were used in the research process: theoretical generalization and scientific abstraction – when substantiating the categorical-conceptual research apparatus; system analysis – when forming the theoretical and methodological base and research structure; the method of comparative analysis – when identifying regularities and spatial differences in the organization of communications of medical institutions; methods of descriptive statistics and visual analysis – for a visual presentation of the main provisions of the study; descriptive and conceptual modelling - to represent the complex system of communications of a health care institution; of the experiment - to test substantiated and developed innovative approaches to the organization of communications in the market of medical services. Findings. The article focuses on the growing role of communications in the market of medical services. The essence and features of medical services are defined. The principles of the formation of the domestic market of medical services are identified and its specifics are analysed. The personalities of medical communications and communication problems of health care institutions are determined. Trends in the development of modern communication technologies in the field of health care are analysed. The expediency of using innovative approaches to the organization of communications in the market of medical services is substantiated. Recommendations on improving communications by health care institutions are provided. Originality. The conceptual foundations of understanding the role of communications in the market of medical services have been deepened. Scientific and methodological recommendations on the use of innovative approaches to the organization of communications in the market of medical services have been improved. Practical value. The practical significance of the conducted research is that the formulated theoretical approaches and recommendations for improving the communication activities of medical institutions can become the basis for further scientific research and discussions and provide a basis for the implementation of innovative approaches to the organization of communications in the market of medical services. Key words: medical services, market of medical services, communication, communication activities, innovations, telemedicine.","PeriodicalId":34262,"journal":{"name":"International Journal of Innovative Technologies in Economy","volume":"52 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72720451","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: 10.37332/2309-1533.2022.2-3.4
Olena Borysiak
Purpose. The article is devoted to determining the features of the innovative potential of energy enterprises, the implementation of climate policy within war conditions and developing the conceptual model for positioning “green” energy as a climate-neutral product in the energy market. Methodology of research. The following methods were used: system analysis – to determine the positioning of “green” energy as an innovative product on the energy market; dualistic cognition – to form the features of changing the approach to resource provision in the energy market in the direction of resource saving and climate neutrality; induction, deduction – to consider the role of the introduction of critical climate technologies at energy enterprises under martial law; abstract and logical approach – for the development of a conceptual model of positioning "green" energy as a climate-neutral product on the energy market. Findings. The article considers the peculiarities of changing the approach to resource provision in the energy market in the direction of resource efficiency and climate neutrality. The directions of the energy market development within pre-war based on the use and consumption of energy from natural non-renewable sources, the production and consumption of alternative energy (“green” energy), as well as energy services, are highlighted. But, the innovative approach to the introduction of critical climate technologies at energy enterprises within war conditions lies in the intersectoral interaction of enterprises in the chain of production, transmission and consumption of energy in non-combat regions. Originality. The integrated segment approach to modelling the positioning of “green” energy as climate-neutral product in the energy market is proposed. This conceptual model will promote the formation of a climate-neutral energy chain, the creation of a climate energy cluster on the basis of a circular economy (for example, agricultural enterprises, “green” energy, transport). Practical value. The conceptual model for positioning “green” energy as a climate-neutral product in the energy market makes it possible to determine the components of the mechanism for the innovative development of the energy market due to the introduction of critical climate technologies within post-war conditions, namely: diversification of sources for obtaining “green” energy, enhancing resource conservation and increasing energy efficiency of energy enterprises, developing an alternative energy market and an energy service market, restructuring of the “green” tariff for energy consumption, launching innovative technologies and smart grids of energy supply. Key words: energy security, climate security, defence capability, energy market, climate change, renewable energy sources, critical infrastructure, climate innovation, innovative development, circular economy.
{"title":"INNOVATIVE POTENTIAL OF ENERGY ENTERPRISES AND CRITICAL CLIMATE TECHNOLOGIES WITHIN WAR CONDITIONS","authors":"Olena Borysiak","doi":"10.37332/2309-1533.2022.2-3.4","DOIUrl":"https://doi.org/10.37332/2309-1533.2022.2-3.4","url":null,"abstract":"Purpose. The article is devoted to determining the features of the innovative potential of energy enterprises, the implementation of climate policy within war conditions and developing the conceptual model for positioning “green” energy as a climate-neutral product in the energy market. Methodology of research. The following methods were used: system analysis – to determine the positioning of “green” energy as an innovative product on the energy market; dualistic cognition – to form the features of changing the approach to resource provision in the energy market in the direction of resource saving and climate neutrality; induction, deduction – to consider the role of the introduction of critical climate technologies at energy enterprises under martial law; abstract and logical approach – for the development of a conceptual model of positioning \"green\" energy as a climate-neutral product on the energy market. Findings. The article considers the peculiarities of changing the approach to resource provision in the energy market in the direction of resource efficiency and climate neutrality. The directions of the energy market development within pre-war based on the use and consumption of energy from natural non-renewable sources, the production and consumption of alternative energy (“green” energy), as well as energy services, are highlighted. But, the innovative approach to the introduction of critical climate technologies at energy enterprises within war conditions lies in the intersectoral interaction of enterprises in the chain of production, transmission and consumption of energy in non-combat regions. Originality. The integrated segment approach to modelling the positioning of “green” energy as climate-neutral product in the energy market is proposed. This conceptual model will promote the formation of a climate-neutral energy chain, the creation of a climate energy cluster on the basis of a circular economy (for example, agricultural enterprises, “green” energy, transport). Practical value. The conceptual model for positioning “green” energy as a climate-neutral product in the energy market makes it possible to determine the components of the mechanism for the innovative development of the energy market due to the introduction of critical climate technologies within post-war conditions, namely: diversification of sources for obtaining “green” energy, enhancing resource conservation and increasing energy efficiency of energy enterprises, developing an alternative energy market and an energy service market, restructuring of the “green” tariff for energy consumption, launching innovative technologies and smart grids of energy supply. Key words: energy security, climate security, defence capability, energy market, climate change, renewable energy sources, critical infrastructure, climate innovation, innovative development, circular economy.","PeriodicalId":34262,"journal":{"name":"International Journal of Innovative Technologies in Economy","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84813554","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: 10.37332/2309-1533.2022.4.14
V. Valihura
Purpose. The aim of the article is the formulation of proposals for improving taxation of certain branches of the Ukrainian economy in the conditions of martial law and in the process of post-war recovery based on the identification of asymmetries in the tax burden by types of economic activity. Methodology of research. The following general scientific and special methods were used in the research process: analysis, synthesis, induction and deduction - when studying the structure of GDP and tax burden by types of economic activity in Ukraine; description, abstract and logical - when characterizing the directions of reforming the tax system, given in the post-war reconstruction plans of Ukraine; abstraction, description, comparison - to substantiate directions for improvement of taxation of individual branches of the economy of Ukraine. Findings. It was established that the specific weight of certain types of economic activity in the structure of GDP does not always correlate with the share of these types in the structure of tax revenues. This is due to the differentiation of the level of taxation of certain types of economic activity in Ukraine. It is substantiated that, despite large asymmetries in the taxation of certain sectors of the economy in Ukraine, it is impractical to equalize the level of taxation for certain types of activities or sectors of the economy. In the conditions of prolonged martial law and for the period of post-war recovery, it is suggested that in the process of reforming the tax system, the sectoral specifics of Ukraine's economy, the state of functioning of individual industries and the priority of their products should be taken into account. Originality. The directions for improving the taxation of certain industries and types of activity in Ukraine, given in the post-war recovery plans, are supplemented by proposals regarding the taxation of economic entities in the agricultural and construction sectors of the economy and the sphere of wholesale and retail trade. Practical value. The results of the presented research can be used in the process of improving the tax policy of Ukraine in the conditions of martial law and post-war recovery. Key words: taxation of types of economic activity, level of taxation, taxation of agriculture, taxation of construction.
{"title":"FISCAL ASYMMETRIES OF THE UKRAINIAN ECONOMY IN THE CONTEXT OF ANTI-CRISIS TAX REGULATION","authors":"V. Valihura","doi":"10.37332/2309-1533.2022.4.14","DOIUrl":"https://doi.org/10.37332/2309-1533.2022.4.14","url":null,"abstract":"Purpose. The aim of the article is the formulation of proposals for improving taxation of certain branches of the Ukrainian economy in the conditions of martial law and in the process of post-war recovery based on the identification of asymmetries in the tax burden by types of economic activity. Methodology of research. The following general scientific and special methods were used in the research process: analysis, synthesis, induction and deduction - when studying the structure of GDP and tax burden by types of economic activity in Ukraine; description, abstract and logical - when characterizing the directions of reforming the tax system, given in the post-war reconstruction plans of Ukraine; abstraction, description, comparison - to substantiate directions for improvement of taxation of individual branches of the economy of Ukraine. Findings. It was established that the specific weight of certain types of economic activity in the structure of GDP does not always correlate with the share of these types in the structure of tax revenues. This is due to the differentiation of the level of taxation of certain types of economic activity in Ukraine. It is substantiated that, despite large asymmetries in the taxation of certain sectors of the economy in Ukraine, it is impractical to equalize the level of taxation for certain types of activities or sectors of the economy. In the conditions of prolonged martial law and for the period of post-war recovery, it is suggested that in the process of reforming the tax system, the sectoral specifics of Ukraine's economy, the state of functioning of individual industries and the priority of their products should be taken into account. Originality. The directions for improving the taxation of certain industries and types of activity in Ukraine, given in the post-war recovery plans, are supplemented by proposals regarding the taxation of economic entities in the agricultural and construction sectors of the economy and the sphere of wholesale and retail trade. Practical value. The results of the presented research can be used in the process of improving the tax policy of Ukraine in the conditions of martial law and post-war recovery. Key words: taxation of types of economic activity, level of taxation, taxation of agriculture, taxation of construction.","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":"82015105","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: 10.37332/2309-1533.2022.1.25
Yevhenii Shapovalov
Purpose. Research of the current state and main trends of local taxes and fees, their fiscal and regulatory role in the conditions of budget decentralization and the functioning of the new administrative-territorial system. Methodology of research. The theoretical and methodological basis of the article is the fundamental provisions of modern economic science. In the research process, the following methods were used: theoretical generalization and scientific abstraction - when substantiating the categorical-conceptual research apparatus; the method of system analysis - in the formation of the theoretical and methodological base of the study and the structural structure of the study; the method of comparative analysis - when identifying patterns and main trends of local taxes in the conditions of fiscal decentralization, methods of descriptive statistics and visual analysis - for a visual presentation of the main provisions of the study and formulation of the relevant conclusions of the conducted study. Findings. The indicators of receipts from local taxes and fees for the period from the beginning of budget decentralization to the beginning of 2022 were analyzed, the main trends in the receipt of these payments and changes in their structure were determined. A trend towards an increase in the specific weight of the tax on immovable property other than land in the structure of local taxes was established. The reasons for the increase in the share of the single tax in the structure of local taxes and fees was studied. The influence of revenues from the payment of local taxes and fees on the dynamics of monthly revenues to local budgets was determined. Originality. The conceptual foundations of understanding the role of local taxes and fees in the conditions of fiscal decentralization are deepened. Scientific and methodical approaches to the analysis and knowledge of the revenue part of local budgets have been improved. Practical value. The results of the research can be used by local self-government bodies and state authorities for further work with the rates of local taxes and fees, their administration in conditions of decentralization. Key words: tax, local taxes, budget, decentralization, local budgets, territorial communities, local self-government budgets, property tax, single tax, fee for parking spaces for vehicles, tourist fee.
{"title":"THE ROLE OF LOCAL TAXES AND FEES IN THE CONDITIONS OF DECENTRALIZATION","authors":"Yevhenii Shapovalov","doi":"10.37332/2309-1533.2022.1.25","DOIUrl":"https://doi.org/10.37332/2309-1533.2022.1.25","url":null,"abstract":"Purpose. Research of the current state and main trends of local taxes and fees, their fiscal and regulatory role in the conditions of budget decentralization and the functioning of the new administrative-territorial system. Methodology of research. The theoretical and methodological basis of the article is the fundamental provisions of modern economic science. In the research process, the following methods were used: theoretical generalization and scientific abstraction - when substantiating the categorical-conceptual research apparatus; the method of system analysis - in the formation of the theoretical and methodological base of the study and the structural structure of the study; the method of comparative analysis - when identifying patterns and main trends of local taxes in the conditions of fiscal decentralization, methods of descriptive statistics and visual analysis - for a visual presentation of the main provisions of the study and formulation of the relevant conclusions of the conducted study. Findings. The indicators of receipts from local taxes and fees for the period from the beginning of budget decentralization to the beginning of 2022 were analyzed, the main trends in the receipt of these payments and changes in their structure were determined. A trend towards an increase in the specific weight of the tax on immovable property other than land in the structure of local taxes was established. The reasons for the increase in the share of the single tax in the structure of local taxes and fees was studied. The influence of revenues from the payment of local taxes and fees on the dynamics of monthly revenues to local budgets was determined. Originality. The conceptual foundations of understanding the role of local taxes and fees in the conditions of fiscal decentralization are deepened. Scientific and methodical approaches to the analysis and knowledge of the revenue part of local budgets have been improved. Practical value. The results of the research can be used by local self-government bodies and state authorities for further work with the rates of local taxes and fees, their administration in conditions of decentralization. Key words: tax, local taxes, budget, decentralization, local budgets, territorial communities, local self-government budgets, property tax, single tax, fee for parking spaces for vehicles, tourist fee.","PeriodicalId":34262,"journal":{"name":"International Journal of Innovative Technologies in Economy","volume":"34 4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86860783","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 conduct an internal audit of the development of the educational institution environment (educational and educative) by means of a survey taken by all participants of the educational process and to propose an anti-crisis strategy for the institution development, identifying markers by which the results of this system will be evaluated. Methodology of research. The following methods were used to achieve the goal: the statistical method of data processing, the grouping method to assess the social and economic prerequisites for the implementation of anti-crisis management, the study of the state of the main indicators that form the activity system of educational institutions; economic-mathematical modelling to develop a model for assessing the quality of education and the main factors that significantly affect the quality of education (quality of the process, quality of conditions and quality of results); expert method for the interpretation of expert assessments regarding the analysis of factors and criteria of the education quality assessment model. Findings. The educational and training environment of Zaporizhzhia Gymnasium No. 17 was analysed on the basis of a survey of all participants in the educational process. The designed factor-criterion model for assessing the quality of education is mobile, convenient to use, makes it possible to assess the quality of education in the institution according to its internal factors, to identify critical points and components of the educational process that have been developing, and the use of which will ensure the growth of other criteria. It was established that at the end of the 2021-2022 academic year, the indicator of the education quality in the gymnasium is at the elementary level, but close to the average. It was determined that the conditions of the educational process are implemented at the sufficient level, the quality of the process is at the elementary level, close to critical, and the quality of the results is also at the elementary level. The assessment of the sufficient level gained such three criteria: the professional competence of the teachers, compliance with sanitary and hygienic requirements, and the implementation of modern educational technologies. The implementation of pre-professional training, optional courses, electives and additional education have the lowest indicators, which is the reason for the average indicators of the quality of such results as academic success, admission to professional educational institutions, results of participation in Olympiads, creative competitions. Originality. A factor-criterion model of Zaporizhzhia Gymnasium No. 17 was developed as part of a comprehensive internal audit of the general secondary education institution, which allows to quickly measuring the condition of the object at any moment of its development and formation, to identify critical as well as positive points. Practical value. The designed f
{"title":"PREREQUISITES AND POTENTIAL FOR THE FORMATION OF A CRISIS MANAGEMENT SYSTEM OF AN EDUCATIONAL INSTITUTION","authors":"Svitlana Markova, Olha Holovan, Andrii Khmelnytskyi","doi":"10.37332/2309-1533.2022.2-3.6","DOIUrl":"https://doi.org/10.37332/2309-1533.2022.2-3.6","url":null,"abstract":"Purpose. The aim of the article is to conduct an internal audit of the development of the educational institution environment (educational and educative) by means of a survey taken by all participants of the educational process and to propose an anti-crisis strategy for the institution development, identifying markers by which the results of this system will be evaluated. Methodology of research. The following methods were used to achieve the goal: the statistical method of data processing, the grouping method to assess the social and economic prerequisites for the implementation of anti-crisis management, the study of the state of the main indicators that form the activity system of educational institutions; economic-mathematical modelling to develop a model for assessing the quality of education and the main factors that significantly affect the quality of education (quality of the process, quality of conditions and quality of results); expert method for the interpretation of expert assessments regarding the analysis of factors and criteria of the education quality assessment model. Findings. The educational and training environment of Zaporizhzhia Gymnasium No. 17 was analysed on the basis of a survey of all participants in the educational process. The designed factor-criterion model for assessing the quality of education is mobile, convenient to use, makes it possible to assess the quality of education in the institution according to its internal factors, to identify critical points and components of the educational process that have been developing, and the use of which will ensure the growth of other criteria. It was established that at the end of the 2021-2022 academic year, the indicator of the education quality in the gymnasium is at the elementary level, but close to the average. It was determined that the conditions of the educational process are implemented at the sufficient level, the quality of the process is at the elementary level, close to critical, and the quality of the results is also at the elementary level. The assessment of the sufficient level gained such three criteria: the professional competence of the teachers, compliance with sanitary and hygienic requirements, and the implementation of modern educational technologies. The implementation of pre-professional training, optional courses, electives and additional education have the lowest indicators, which is the reason for the average indicators of the quality of such results as academic success, admission to professional educational institutions, results of participation in Olympiads, creative competitions. Originality. A factor-criterion model of Zaporizhzhia Gymnasium No. 17 was developed as part of a comprehensive internal audit of the general secondary education institution, which allows to quickly measuring the condition of the object at any moment of its development and formation, to identify critical as well as positive points. Practical value. The designed f","PeriodicalId":34262,"journal":{"name":"International Journal of Innovative Technologies in Economy","volume":"71 2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88230794","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: 10.37332/2309-1533.2022.4.13
V. Demianyshyn, Volodymyr Kostetskyі
Purpose. The aim of the article is to research the theoretical, methodical and practical foundations of financial resources management in the public sector in the context of strengthening the financial security of economic entities, identifying positive, negative and problematic results and, on their basis, formulating the most important conceptual approaches to development in modern economic conditions. Methods of research. A number of scientific approaches, general scientific, specific scientific and special methods were used in the process of scientific research. The dialectical approach is based on the use of categories and laws of dialectics, the management process is considered in its development and the relationship between individual components. The institutional approach was focused on the study of stable forms of organization and regulation of financial relations in society with the help of certain norms and institutions. The hermeneutic approach was based on a set of approaches to the interpretation of financial categories and phenomena based on financial law, taking into account the opinions and proposals in the economic literature. The comparative approach made it possible to identify similar and different features when explaining the essence of financial resources, threats and challenges to financial security. The system approach made it possible to consider financial resources, financial security as a whole set of individual constituent parts that interact with each other and make up a single whole. The analytical method was used in the review of the literature on the problems of financial resources and financial security. The classification method made it possible to differentiate the components of financial security, financial challenges, threats and risks. The description method is used to characterize financial phenomena and processes. The generalization method made it possible to form conclusions and recommendations as a result of the research. Findings. The current state of management of financial resources of economic entities in the public sector is considered, a conceptual approach to the interpretation of the essence of management, as well as its purpose, is defined. The main features of financial resources in the public sector are characterized and their definition is given. Conceptual approaches to understanding the essence of financial security of enterprises and financial risks are clarified. Potential threats are summarized, their classification is given. Administrative and economic methods of state regulation of enterprises, organizations and institutions are considered. The characteristics of the means of institutional regulation of the activities of enterprises, the types of influence of the institutional regulation of the financial security of business entities, and its directions are given. Methods and tools, objects and subjects, structural components of financial security of enterprises are revealed. The rea
{"title":"IMPROVING THE MANAGEMENT OF FINANCIAL RESOURCES IN THE PUBLIC SECTOR IN THE CONTEXT OF STRENGTHENING THE FINANCIAL SECURITY OF BUSINESS ENTITIES","authors":"V. Demianyshyn, Volodymyr Kostetskyі","doi":"10.37332/2309-1533.2022.4.13","DOIUrl":"https://doi.org/10.37332/2309-1533.2022.4.13","url":null,"abstract":"Purpose. The aim of the article is to research the theoretical, methodical and practical foundations of financial resources management in the public sector in the context of strengthening the financial security of economic entities, identifying positive, negative and problematic results and, on their basis, formulating the most important conceptual approaches to development in modern economic conditions. Methods of research. A number of scientific approaches, general scientific, specific scientific and special methods were used in the process of scientific research. The dialectical approach is based on the use of categories and laws of dialectics, the management process is considered in its development and the relationship between individual components. The institutional approach was focused on the study of stable forms of organization and regulation of financial relations in society with the help of certain norms and institutions. The hermeneutic approach was based on a set of approaches to the interpretation of financial categories and phenomena based on financial law, taking into account the opinions and proposals in the economic literature. The comparative approach made it possible to identify similar and different features when explaining the essence of financial resources, threats and challenges to financial security. The system approach made it possible to consider financial resources, financial security as a whole set of individual constituent parts that interact with each other and make up a single whole. The analytical method was used in the review of the literature on the problems of financial resources and financial security. The classification method made it possible to differentiate the components of financial security, financial challenges, threats and risks. The description method is used to characterize financial phenomena and processes. The generalization method made it possible to form conclusions and recommendations as a result of the research. Findings. The current state of management of financial resources of economic entities in the public sector is considered, a conceptual approach to the interpretation of the essence of management, as well as its purpose, is defined. The main features of financial resources in the public sector are characterized and their definition is given. Conceptual approaches to understanding the essence of financial security of enterprises and financial risks are clarified. Potential threats are summarized, their classification is given. Administrative and economic methods of state regulation of enterprises, organizations and institutions are considered. The characteristics of the means of institutional regulation of the activities of enterprises, the types of influence of the institutional regulation of the financial security of business entities, and its directions are given. Methods and tools, objects and subjects, structural components of financial security of enterprises are revealed. The rea","PeriodicalId":34262,"journal":{"name":"International Journal of Innovative Technologies in Economy","volume":"103 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88951945","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: 10.37332/2309-1533.2022.4.16
Oleksii Horlachuk
Purpose. The aim of the article is the consideration of the functioning of forensic economic expertise in the conditions of globalization of economic relations and determination of priority directions for its development. Methodology of research. The theoretical and methodological basis of the research is the scientific works of expert economists, regulatory and legal acts. In the research process, the following general scientific methods were used: analysis and synthesis, generalization – to determine the conditions for the development of forensic economic expertise, which were formed under the influence of the globalization of economic relations; abstract and logical – for forming conclusions and proposals. Findings. The essence of financial and economic globalization, which is decisive among the types of globalization, the stages of its development, the processes of transformation of forensic economic expertise related to it, as well as economic violations that are carried out in the conditions of globalized economic relations and have a steady tendency to complication, and on which judicial and investigative bodies, if necessary, appoint forensic economic examinations. It is substantiated that the spread of international standards of forensic expert activity in the field of economics is limited by the action of objective endogenous factors (peculiarities of the economy, differentiation of the economic development of countries, property relations), which are key in solving this issue. Originality. The study of the development of forensic economic expertise in the conditions of the globalization of economic relations was further developed. Practical value. The proposed main endogenous influencing factors can be taken into account when harmonizing the principles of the development of forensic economic expertise with international requirements. Key words: globalization of economic relations, forensic economic expertise, transnational corporations, international economic integration, harmonization of legislation.
{"title":"DEVELOPMENT OF FORENSIC ECONOMIC EXPERTISE IN THE CONDITIONS OF GLOBALIZATION OF ECONOMIC RELATIONS","authors":"Oleksii Horlachuk","doi":"10.37332/2309-1533.2022.4.16","DOIUrl":"https://doi.org/10.37332/2309-1533.2022.4.16","url":null,"abstract":"Purpose. The aim of the article is the consideration of the functioning of forensic economic expertise in the conditions of globalization of economic relations and determination of priority directions for its development. Methodology of research. The theoretical and methodological basis of the research is the scientific works of expert economists, regulatory and legal acts. In the research process, the following general scientific methods were used: analysis and synthesis, generalization – to determine the conditions for the development of forensic economic expertise, which were formed under the influence of the globalization of economic relations; abstract and logical – for forming conclusions and proposals. Findings. The essence of financial and economic globalization, which is decisive among the types of globalization, the stages of its development, the processes of transformation of forensic economic expertise related to it, as well as economic violations that are carried out in the conditions of globalized economic relations and have a steady tendency to complication, and on which judicial and investigative bodies, if necessary, appoint forensic economic examinations. It is substantiated that the spread of international standards of forensic expert activity in the field of economics is limited by the action of objective endogenous factors (peculiarities of the economy, differentiation of the economic development of countries, property relations), which are key in solving this issue. Originality. The study of the development of forensic economic expertise in the conditions of the globalization of economic relations was further developed. Practical value. The proposed main endogenous influencing factors can be taken into account when harmonizing the principles of the development of forensic economic expertise with international requirements. Key words: globalization of economic relations, forensic economic expertise, transnational corporations, international economic integration, harmonization of legislation.","PeriodicalId":34262,"journal":{"name":"International Journal of Innovative Technologies in Economy","volume":"34 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81462000","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: 10.37332/2309-1533.2022.1.7
Larysa Fedoryshyna, Olha Harvat
Purpose. The aim of the article is research of approaches to understanding the essence of the concept of “personnel development”, existing methods of personnel development and outlining the features of their use in modern conditions. Methodology of research. The following research methods are used to achieve such purpose: historical, analytical, abstract and logical - to establish the nature and objectives of staff development, as well as to reveal the relationship between staff development and the success of organizational entities; interpretation and comparison - to determine the prospects for increasing the level of labour potential as a separate organizational entity, and at the national level; inductions and deductions - in determining the impact of personnel development on the effectiveness of corporate governance and, conversely, corporate governance on the development of personnel of organizational education; tabular - for a visual presentation of systematized material to determine the essence of the concept of “staff development”, methods of staff development; generalization - to formulate their own definition of “staff development” and the conclusions of the conducted study. Findings. It has been established that staff development provides staff with the acquisition of relevant knowledge and professional skills, unlocking the potential of employees, strengthening staff commitment to the values of the organization, facilitating the process of implementing certain organizational changes. It is substantiated that the continuous development of staff on a systematic basis will ensure the effectiveness of the organization and the formation of an appropriate corporate culture. The main teaching methods and experience of organizing and implementing personnel development programs of successful companies are analysed. Originality. Scientific approaches to defining the essence of the concept of “staff development” are generalized and given its own definition as a purposeful systemic process of improving the quality characteristics of the organization’s staff on a systematic basis using various methods to improve individual and collective performance, increase overall productivity and thus ensure continuous improvement efficiency of organizational education. Practical value. Based on the results of the study, proposals for the implementation of personnel development programs on a continuous systematic basis can be used by organizational entities of any form of ownership, regardless of the field of management and industry affiliation. Key words: personnel, development, training, teaching methods, human capital, enterprise.
{"title":"PERSONNEL DEVELOPMENT IN THE CORPORATE GOVERNANCE SYSTEM","authors":"Larysa Fedoryshyna, Olha Harvat","doi":"10.37332/2309-1533.2022.1.7","DOIUrl":"https://doi.org/10.37332/2309-1533.2022.1.7","url":null,"abstract":"Purpose. The aim of the article is research of approaches to understanding the essence of the concept of “personnel development”, existing methods of personnel development and outlining the features of their use in modern conditions. Methodology of research. The following research methods are used to achieve such purpose: historical, analytical, abstract and logical - to establish the nature and objectives of staff development, as well as to reveal the relationship between staff development and the success of organizational entities; interpretation and comparison - to determine the prospects for increasing the level of labour potential as a separate organizational entity, and at the national level; inductions and deductions - in determining the impact of personnel development on the effectiveness of corporate governance and, conversely, corporate governance on the development of personnel of organizational education; tabular - for a visual presentation of systematized material to determine the essence of the concept of “staff development”, methods of staff development; generalization - to formulate their own definition of “staff development” and the conclusions of the conducted study. Findings. It has been established that staff development provides staff with the acquisition of relevant knowledge and professional skills, unlocking the potential of employees, strengthening staff commitment to the values of the organization, facilitating the process of implementing certain organizational changes. It is substantiated that the continuous development of staff on a systematic basis will ensure the effectiveness of the organization and the formation of an appropriate corporate culture. The main teaching methods and experience of organizing and implementing personnel development programs of successful companies are analysed. Originality. Scientific approaches to defining the essence of the concept of “staff development” are generalized and given its own definition as a purposeful systemic process of improving the quality characteristics of the organization’s staff on a systematic basis using various methods to improve individual and collective performance, increase overall productivity and thus ensure continuous improvement efficiency of organizational education. Practical value. Based on the results of the study, proposals for the implementation of personnel development programs on a continuous systematic basis can be used by organizational entities of any form of ownership, regardless of the field of management and industry affiliation. Key words: personnel, development, training, teaching methods, human capital, enterprise.","PeriodicalId":34262,"journal":{"name":"International Journal of Innovative Technologies in Economy","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90741121","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: 10.37332/2309-1533.2022.2-3.8
Danylkiv Kh., V. Banton, Taranhul, Yu. Hlushchenko, T. Dudorova, O. Lahovska, S. Lehenchuk, S. Svirko, V. Makohon, I. Adamenko, N. Matsedonska, V. Kovalenko, L. Shtefan, A. Nechyporenko, I. Panchenko, L. Moroz, H. Onishchenko, N. Syniutka, O. Kurylo, T. Vasyliuk, M. Slatvinska, K. Shaposhnikov, D. Krylov, I. Yakushko
Purpose. The purpose of the scientific work is to determine directions for improving the state's fiscal policy in the context of digitalization of the financial system and strengthening of European integration processes in Ukraine. Methodology of research. To achieve the defined goal, a complex of modern scientific research methods was used, in particular: logical – to gradually systematize the theoretical and practical principles of research; induction and deduction – for formulating well-founded conclusions and proposals; analysis and synthesis – to identify the factors that determine the fiscal policy of the state; statistical methods (grouping, comparison, series of dynamics) – for forming a data array and conducting an analysis of the effectiveness of fiscal policy; tabular and graphical methods, structural analysis – for analyzing the structure and dynamics of budget revenues and expenditures and determining the effectiveness of the fiscal policy. Findings. The article examines the fiscal policy from the point of view of the complex of financial actions of the government to ensure the possibility of financing a certain amount and ratio of budget expenditures, the organization of an optimal system of inter-budgetary relations, and the creation of an effective mechanism for taxation of economic entities and the country's population. The dual nature of fiscal policy, which includes two components: tax policy and budget expenditure policy, is revealed. The need to coordinate the government's activities in the direction of mobilizing tax revenues of the budget system and implementing budget expenditures to ensure the social and economic development of the national economy is emphasized. Fiscal policy tools are highlighted from the point of view of the set of means used in the process of withdrawing part of the funds from business entities and the population to ensure the mobilization of a sufficient amount of financial resources in the country's budget system. The fiscal mechanism is presented in terms of tax and budget components, which interact with each other, help to redistribute GDP, and have the appropriate tools. Its purpose is well-founded - attracting sufficient amounts of financial resources into the budget system to fulfill the functions and tasks assigned to it by the state. A close correlation between the volume of mobilized taxes and the number of budget expenditures is argued. It is emphasized that the implementation of an effective budget and tax policy can improve the investment climate in the country and accelerates the rate of economic growth. The effectiveness of the domestic tax policy was assessed using the analysis of the dynamics and structure of tax revenues to the budget system during 2010-2021. The negative impact on the development of the economy of Ukraine was revealed by the following factors, which caused the emergence of many constructive problems: the conduct of military operations on the territory of the cou
{"title":"IMPROVEMENT OF THE FISCAL POLICY OF UKRAINE UNDER THE CONDITIONS OF THE FORMATION OF A DIGITAL ECONOMY","authors":"Danylkiv Kh., V. Banton, Taranhul, Yu. Hlushchenko, T. Dudorova, O. Lahovska, S. Lehenchuk, S. Svirko, V. Makohon, I. Adamenko, N. Matsedonska, V. Kovalenko, L. Shtefan, A. Nechyporenko, I. Panchenko, L. Moroz, H. Onishchenko, N. Syniutka, O. Kurylo, T. Vasyliuk, M. Slatvinska, K. Shaposhnikov, D. Krylov, I. Yakushko","doi":"10.37332/2309-1533.2022.2-3.8","DOIUrl":"https://doi.org/10.37332/2309-1533.2022.2-3.8","url":null,"abstract":"Purpose. The purpose of the scientific work is to determine directions for improving the state's fiscal policy in the context of digitalization of the financial system and strengthening of European integration processes in Ukraine. Methodology of research. To achieve the defined goal, a complex of modern scientific research methods was used, in particular: logical – to gradually systematize the theoretical and practical principles of research; induction and deduction – for formulating well-founded conclusions and proposals; analysis and synthesis – to identify the factors that determine the fiscal policy of the state; statistical methods (grouping, comparison, series of dynamics) – for forming a data array and conducting an analysis of the effectiveness of fiscal policy; tabular and graphical methods, structural analysis – for analyzing the structure and dynamics of budget revenues and expenditures and determining the effectiveness of the fiscal policy. Findings. The article examines the fiscal policy from the point of view of the complex of financial actions of the government to ensure the possibility of financing a certain amount and ratio of budget expenditures, the organization of an optimal system of inter-budgetary relations, and the creation of an effective mechanism for taxation of economic entities and the country's population. The dual nature of fiscal policy, which includes two components: tax policy and budget expenditure policy, is revealed. The need to coordinate the government's activities in the direction of mobilizing tax revenues of the budget system and implementing budget expenditures to ensure the social and economic development of the national economy is emphasized. Fiscal policy tools are highlighted from the point of view of the set of means used in the process of withdrawing part of the funds from business entities and the population to ensure the mobilization of a sufficient amount of financial resources in the country's budget system. The fiscal mechanism is presented in terms of tax and budget components, which interact with each other, help to redistribute GDP, and have the appropriate tools. Its purpose is well-founded - attracting sufficient amounts of financial resources into the budget system to fulfill the functions and tasks assigned to it by the state. A close correlation between the volume of mobilized taxes and the number of budget expenditures is argued. It is emphasized that the implementation of an effective budget and tax policy can improve the investment climate in the country and accelerates the rate of economic growth. The effectiveness of the domestic tax policy was assessed using the analysis of the dynamics and structure of tax revenues to the budget system during 2010-2021. The negative impact on the development of the economy of Ukraine was revealed by the following factors, which caused the emergence of many constructive problems: the conduct of military operations on the territory of the cou","PeriodicalId":34262,"journal":{"name":"International Journal of Innovative Technologies in Economy","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88416292","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: 10.37332/2309-1533.2022.4.18
N. Kostetska
Purpose. The aim of the article is to study the peculiarities of using M. Porter's five forces model to analyse industrial markets and behaviour of firms in modern conditions. Methodology of research. Scientific works of scholars on the functioning and analysis of industrial markets are the theoretical and methodological bases of the research. The following general scientific research methods are used in the article, namely: comparison and theoretical generalization methods to study the five forces of industry competition; analysis and synthesis methods to identify the advantages and disadvantages of M. Porter's five forces model, abstract and logical methods to formulate the results of the industrial market analysis; a graphic method to illustrate the factors of industry competition. Findings. The article investigates the essence and constituent elements of M. Porter's five forces model of industry competition. The existing interrelationships between the intensity of rivalry, threats of new entrants, threats of substitute products, bargaining power of buyers and bargaining power of suppliers are considered. The advantages and disadvantages of the five forces model are identified and characterized. It is proposed to additionally use other methods of strategic analysis of industrial markets in modern conditions of the development of economic relations, taking into account the peculiarities of M. Porter's five forces model practical application. Originality. The study of M. Porter's five forces model of industry competition was further developed, in particular, the advantages and disadvantages of using this model for the analysis of industrial markets in modern conditions were considered. Practical value. The obtained results of the research can be used in the process of analysing industrial markets, researching the behaviour of firms and choosing strategies for their prospective development on industrial markets in modern conditions. Key words: industrial market, M. Porter's five forces model, competition, industry competition, competitive advantages, competitors, firm behaviour.
{"title":"M. PORTER'S FIVE FORCES MODEL AS A TOOL FOR INDUSTRIAL MARKETS ANALYSIS","authors":"N. Kostetska","doi":"10.37332/2309-1533.2022.4.18","DOIUrl":"https://doi.org/10.37332/2309-1533.2022.4.18","url":null,"abstract":"Purpose. The aim of the article is to study the peculiarities of using M. Porter's five forces model to analyse industrial markets and behaviour of firms in modern conditions. Methodology of research. Scientific works of scholars on the functioning and analysis of industrial markets are the theoretical and methodological bases of the research. The following general scientific research methods are used in the article, namely: comparison and theoretical generalization methods to study the five forces of industry competition; analysis and synthesis methods to identify the advantages and disadvantages of M. Porter's five forces model, abstract and logical methods to formulate the results of the industrial market analysis; a graphic method to illustrate the factors of industry competition. Findings. The article investigates the essence and constituent elements of M. Porter's five forces model of industry competition. The existing interrelationships between the intensity of rivalry, threats of new entrants, threats of substitute products, bargaining power of buyers and bargaining power of suppliers are considered. The advantages and disadvantages of the five forces model are identified and characterized. It is proposed to additionally use other methods of strategic analysis of industrial markets in modern conditions of the development of economic relations, taking into account the peculiarities of M. Porter's five forces model practical application. Originality. The study of M. Porter's five forces model of industry competition was further developed, in particular, the advantages and disadvantages of using this model for the analysis of industrial markets in modern conditions were considered. Practical value. The obtained results of the research can be used in the process of analysing industrial markets, researching the behaviour of firms and choosing strategies for their prospective development on industrial markets in modern conditions. Key words: industrial market, M. Porter's five forces model, competition, industry competition, competitive advantages, competitors, firm behaviour.","PeriodicalId":34262,"journal":{"name":"International Journal of Innovative Technologies in Economy","volume":"50 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77706622","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}