Pub Date : 1900-01-01DOI: 10.33251/2707-8620-2023-8-66-71
H. Nashkerska
Objective. The purpose of this research is to carry out a comparative analysis of the advantages and possibility of using IFRS 15 ?Revenue from Contracts with Customers? in comparison with the accounting of revenues according to national accounting standards at Ukrainian enterprises. Methods. The main research methods were general and special scientific approaches to theoretical generalization and grouping, systematization, comparative analysis, logical generalization. Results. The application IFRS 15 ?Revenue from contracts with customers? has the potential to increase the efficiency of the process of accounting of revenues compared to as a traditional system. IFRS 15 is based on the balance sheet approach. Revenue, expenses, and income are recognized as a result of changes in the values of these assets and liabilities. The article analyzes the main characteristics of which are directly relevant for revenue recognition. They include recognition and measurement revenue, presentation and disclosure of items related to customer�s contracts. IFRS 15 has greatly extended the scope of disclosure. To achieve that an entity shall disclose qualitative and quantitative information about all of the following: its contracts with customers, the significant judgements, and changes in the judgements, any assets recognized from the costs to obtain or fulfil a contract with a customer. Scientific novelty. The author substantiates that the use of IFRS 15 ?Revenue from contracts with customers? for revenue accounting will make accounting more efficient and transparent, will ensure increases usefulness and faithfully represent information in financial statements. Practical significance. Revenue from customer�s contracts purports to be a highly reliable outcome from the company�s activities. As such it carries important confirmatory information about actual performance and useful information to forecast future revenues. Key words: revenue, contract, customers, recognition, measurement, disclosure, submission, compensation, receivables.
{"title":"THE EFFECTS OF IFRS 15 \"REVENUE FROM CONTRACTS WITH CUSTOMERS\" ON REFLECTING THE REVENUES OF ENTERPRISES FROM OPERATIONAL ACTIVITIES","authors":"H. Nashkerska","doi":"10.33251/2707-8620-2023-8-66-71","DOIUrl":"https://doi.org/10.33251/2707-8620-2023-8-66-71","url":null,"abstract":"Objective. The purpose of this research is to carry out a comparative analysis of the advantages and possibility of using IFRS 15 ?Revenue from Contracts with Customers? in comparison with the accounting of revenues according to national accounting standards at Ukrainian enterprises. Methods. The main research methods were general and special scientific approaches to theoretical generalization and grouping, systematization, comparative analysis, logical generalization. Results. The application IFRS 15 ?Revenue from contracts with customers? has the potential to increase the efficiency of the process of accounting of revenues compared to as a traditional system. IFRS 15 is based on the balance sheet approach. Revenue, expenses, and income are recognized as a result of changes in the values of these assets and liabilities. The article analyzes the main characteristics of which are directly relevant for revenue recognition. They include recognition and measurement revenue, presentation and disclosure of items related to customer�s contracts. IFRS 15 has greatly extended the scope of disclosure. To achieve that an entity shall disclose qualitative and quantitative information about all of the following: its contracts with customers, the significant judgements, and changes in the judgements, any assets recognized from the costs to obtain or fulfil a contract with a customer. Scientific novelty. The author substantiates that the use of IFRS 15 ?Revenue from contracts with customers? for revenue accounting will make accounting more efficient and transparent, will ensure increases usefulness and faithfully represent information in financial statements. Practical significance. Revenue from customer�s contracts purports to be a highly reliable outcome from the company�s activities. As such it carries important confirmatory information about actual performance and useful information to forecast future revenues. Key words: revenue, contract, customers, recognition, measurement, disclosure, submission, compensation, receivables.","PeriodicalId":414547,"journal":{"name":"Scientific Bulletin of Flight Academy. Section: Economics, Management and Law","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115467409","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 : 1900-01-01DOI: 10.33251/2707-8620-2022-6-81-88
N. Stoliarchuk
Abstract. The article considers the peculiarities of the process of decarbonization of civil aviation. The objectives presented by IATA to the UN Framework Convention on Reducing Carbon Emissions have been clarified: a) average increase in fuel efficiency by 1.5 % per year from 2009 to 2023; b) a cap on net aviation CO₂ emissions from 2020 (carbon-neutral growth); c) a 50 % reduction in net aviation CO₂ emissions by 2050 compared to 2005 levels. These goals can be achieved by following four decarbonisation strategies: the operational efficiency of airlines, the use of innovative technologies, the use of sustainable energy fuels and carbon offset measures. According to the results of the analysis, the operational efficiency strategy provides for: route optimization; increasing the occupancy and load factor of aircraft; weight loss on board; fleet renewal; acquisition of new generation aircraft (eg A320NEO), which is projected to reduce life cycle CO₂ emissions per aircraft by 1-15 %. Sustainable aviation fuel (SAFs) strategy: biofuels; synthetic fuel; hydrogen and electric fuels can reduce carbon emissions by 13-26 %. Most of all, it can reduce carbon emissions, namely by 30-70 % of the use of electric or hybrid aircraft. The carbon offset strategy complements other measures to reduce CO₂ emissions that cannot be reduced through the use of technological improvements, operational improvements and SAFs through compensation payments for exceeding carbon emissions. It is established that the process of decarbonization of civil aviation is based on such principles as: 1) decarbonization and strategic foresight; 2) implementation of environmental behavior in practice; 3) increasing regulatory flexibility; 4) accelerated creation of partnerships focused on climate protection; 5) digitization of data and processes to build trust and confirm results. The problem with the process of decarbonization of civil aviation is that fully electric, hybrid-electric and environmentally friendly commercial airliners operating on hydrogen are far from mass production due to flight physics, safety test requirements and current technological constraints. Sustainable aviation fuel will provide significant opportunities to reduce greenhouse gas emissions from aviation, but it is currently produced to a limited extent and requires significant commercial development to achieve widespread use. On the positive side, reducing greenhouse gas emissions for civil aviation companies in the long run will mean improving their business reputation, diversifying their investor base, raising stock prices, reducing the cost of raising capital and expanding investment opportunities. In the following researches it is offered to make the analysis of influence of decarbonization on the basic financial and economic indicators of the enterprises of branch of civil aviation. Keywords: global warming, decarbonisation strategy, greenhouse gases, carbon-neutral growth, sustainable aviation fuel, ope
{"title":"Features, problems and prospects of civil aviation decarbonization","authors":"N. Stoliarchuk","doi":"10.33251/2707-8620-2022-6-81-88","DOIUrl":"https://doi.org/10.33251/2707-8620-2022-6-81-88","url":null,"abstract":"Abstract. The article considers the peculiarities of the process of decarbonization of civil aviation. The objectives presented by IATA to the UN Framework Convention on Reducing Carbon Emissions have been clarified: a) average increase in fuel efficiency by 1.5 % per year from 2009 to 2023; b) a cap on net aviation CO₂ emissions from 2020 (carbon-neutral growth); c) a 50 % reduction in net aviation CO₂ emissions by 2050 compared to 2005 levels. These goals can be achieved by following four decarbonisation strategies: the operational efficiency of airlines, the use of innovative technologies, the use of sustainable energy fuels and carbon offset measures. According to the results of the analysis, the operational efficiency strategy provides for: route optimization; increasing the occupancy and load factor of aircraft; weight loss on board; fleet renewal; acquisition of new generation aircraft (eg A320NEO), which is projected to reduce life cycle CO₂ emissions per aircraft by 1-15 %. Sustainable aviation fuel (SAFs) strategy: biofuels; synthetic fuel; hydrogen and electric fuels can reduce carbon emissions by 13-26 %. Most of all, it can reduce carbon emissions, namely by 30-70 % of the use of electric or hybrid aircraft. The carbon offset strategy complements other measures to reduce CO₂ emissions that cannot be reduced through the use of technological improvements, operational improvements and SAFs through compensation payments for exceeding carbon emissions. It is established that the process of decarbonization of civil aviation is based on such principles as: 1) decarbonization and strategic foresight; 2) implementation of environmental behavior in practice; 3) increasing regulatory flexibility; 4) accelerated creation of partnerships focused on climate protection; 5) digitization of data and processes to build trust and confirm results. The problem with the process of decarbonization of civil aviation is that fully electric, hybrid-electric and environmentally friendly commercial airliners operating on hydrogen are far from mass production due to flight physics, safety test requirements and current technological constraints. Sustainable aviation fuel will provide significant opportunities to reduce greenhouse gas emissions from aviation, but it is currently produced to a limited extent and requires significant commercial development to achieve widespread use. On the positive side, reducing greenhouse gas emissions for civil aviation companies in the long run will mean improving their business reputation, diversifying their investor base, raising stock prices, reducing the cost of raising capital and expanding investment opportunities. In the following researches it is offered to make the analysis of influence of decarbonization on the basic financial and economic indicators of the enterprises of branch of civil aviation. Keywords: global warming, decarbonisation strategy, greenhouse gases, carbon-neutral growth, sustainable aviation fuel, ope","PeriodicalId":414547,"journal":{"name":"Scientific Bulletin of Flight Academy. Section: Economics, Management and Law","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115601507","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 : 1900-01-01DOI: 10.33251/2707-8620-2019-1-170-175
I. Shchoholieva, V. Sokolovskiy
{"title":"Role of integration processes at the development of tourist destinations","authors":"I. Shchoholieva, V. Sokolovskiy","doi":"10.33251/2707-8620-2019-1-170-175","DOIUrl":"https://doi.org/10.33251/2707-8620-2019-1-170-175","url":null,"abstract":"","PeriodicalId":414547,"journal":{"name":"Scientific Bulletin of Flight Academy. Section: Economics, Management and Law","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122658888","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 : 1900-01-01DOI: 10.33251/2707-8620-2019-1-126-132
N. Pohribna
{"title":"Modern philosophy of the global financial capital market","authors":"N. Pohribna","doi":"10.33251/2707-8620-2019-1-126-132","DOIUrl":"https://doi.org/10.33251/2707-8620-2019-1-126-132","url":null,"abstract":"","PeriodicalId":414547,"journal":{"name":"Scientific Bulletin of Flight Academy. Section: Economics, Management and Law","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127779093","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 : 1900-01-01DOI: 10.33251/2707-8620-2023-8-41-47
N. Tanklevska, L. Borovik
Objective. To analyse the trends and opportunities for the development of information and communication technologies, digitalisation of the economy and the use of renewable energy sources as one of the main elements of the basis for innovative development of the national economy and society. Results. The article considers the essence of the concept of ?innovation?, analyses the trends in the development of information and communication and digital technologies, the level of use of renewable energy sources as a basis for the growth of economic security of the country and social development of society. Prospects for growth in the use of solar, wind, hydropower, thermal water, and biological energy resources are investigated. Scientific novelty. Many scientists have been and are still studying the problems of innovative development of the national economy and society. This research topic is extremely relevant, as it makes it possible to address energy and resource conservation issues and guides the state towards Ukraine's integration into the EU. The introduction of innovative, information, digital, production and other technologies opens the way to closer interstate cooperation in the development of renewable energy sources, which in the future will definitely have an impact not only on the country's energy security but also on improving the environmental situation. Given that renewable energy sources are inexhaustible and environmentally friendly, and that digitalisation of the economy is a tool for obtaining and transmitting information on the development of innovative technologies using non-fossil energy sources, they are together one of the main components of the basis for innovative development of the national economy and society. One of the most important areas of innovative development of the country's society and economy is the technical and technological development of the resource potential of renewable energy sources. In addressing the issue of energy independence, the state is focusing its efforts on obtaining energy from such sources as solar, wind, household and industrial waste, hydro- and geothermal energy, and biofuels and gas. Practical significance. The essence of the economic category ?innovation? is revealed and the relationship of this concept with the innovative development of the economy and society in Ukraine is established. The use of innovative information and communication technologies and digitalisation of the economy are analysed. An assessment of the innovative development of energy in Ukraine and the use of renewable energy sources is made, which indicates a gradual transition of the country's public economy to innovative ways of development. The use of non-fossil energy resources as a way out of the energy crisis, economic growth, and improvement of living standards is substantiated. Keywords: innovation, information and communication technologies, digitalisation, society, economy, renewable energy sources.
{"title":"INNOVATIONS AS A FACTOR OF DEVELOPMENT OF THE NATIONAL ECONOMY AND SOCIETY","authors":"N. Tanklevska, L. Borovik","doi":"10.33251/2707-8620-2023-8-41-47","DOIUrl":"https://doi.org/10.33251/2707-8620-2023-8-41-47","url":null,"abstract":"Objective. To analyse the trends and opportunities for the development of information and communication technologies, digitalisation of the economy and the use of renewable energy sources as one of the main elements of the basis for innovative development of the national economy and society. Results. The article considers the essence of the concept of ?innovation?, analyses the trends in the development of information and communication and digital technologies, the level of use of renewable energy sources as a basis for the growth of economic security of the country and social development of society. Prospects for growth in the use of solar, wind, hydropower, thermal water, and biological energy resources are investigated. Scientific novelty. Many scientists have been and are still studying the problems of innovative development of the national economy and society. This research topic is extremely relevant, as it makes it possible to address energy and resource conservation issues and guides the state towards Ukraine's integration into the EU. The introduction of innovative, information, digital, production and other technologies opens the way to closer interstate cooperation in the development of renewable energy sources, which in the future will definitely have an impact not only on the country's energy security but also on improving the environmental situation. Given that renewable energy sources are inexhaustible and environmentally friendly, and that digitalisation of the economy is a tool for obtaining and transmitting information on the development of innovative technologies using non-fossil energy sources, they are together one of the main components of the basis for innovative development of the national economy and society. One of the most important areas of innovative development of the country's society and economy is the technical and technological development of the resource potential of renewable energy sources. In addressing the issue of energy independence, the state is focusing its efforts on obtaining energy from such sources as solar, wind, household and industrial waste, hydro- and geothermal energy, and biofuels and gas. Practical significance. The essence of the economic category ?innovation? is revealed and the relationship of this concept with the innovative development of the economy and society in Ukraine is established. The use of innovative information and communication technologies and digitalisation of the economy are analysed. An assessment of the innovative development of energy in Ukraine and the use of renewable energy sources is made, which indicates a gradual transition of the country's public economy to innovative ways of development. The use of non-fossil energy resources as a way out of the energy crisis, economic growth, and improvement of living standards is substantiated. Keywords: innovation, information and communication technologies, digitalisation, society, economy, renewable energy sources.","PeriodicalId":414547,"journal":{"name":"Scientific Bulletin of Flight Academy. Section: Economics, Management and Law","volume":"28 10","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120920445","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 : 1900-01-01DOI: 10.33251/2707-8620-2023-8-48-56
M. Treshchov
Objective. In the conditions of challenges to the existence of Ukraine as a state and the need to reform almost all spheres of life in Ukraine, the public danger of corruption offenses cause contempt and mutual distrust of people and power structures, which poses a threat to the national security of Ukraine and makes it impossible to develop a dialogue regarding the necessary measures to modernize social relations on the way of European integration of Ukraine. This requires a systematic analysis of the state of implementation of the anti-corruption policy in Ukraine and justification of the ways of fighting against corruption in the war conditions and in the post-war period. Methods. The following methods of scientific research were used: methods of analysis, synthesis and formalization; system-structural analysis; abstract-logical method for making theoretical generalizations and formulating of research conclusions. Results. Despite the fact that over the last decade, Ukraine has risen in the rating of corruption perceptions (Corruption Perceptions Index), calculated by the experts of Transparency International, due to declarative actions to build an anti-corruption system, it remains the second most corrupt country in Europe after the state sponsor of terrorism � the Russian Federation. The high level of corruption in the daily life of Ukrainian society, business, public administration and politicians questions the perspectives of Ukraine's post-war reconstruction, because the increasing competitiveness and maintaining competitive advantages largely depends on the effectiveness of the used organizational mechanism for managing the country's global competitiveness. Scientific novelty. As a result of insufficient attention of civil society to corruption during the Russian-Ukrainian war, the level and the spectrum of corruption risks in Ukraine is increasing, and such processes entail the problems of the appearance of additional corruption risks after the end of war, which can be summarized in the following directions: problems of effective implementation of reconstruction programs, growth of the political weight of public administration institutions and their capture of the most part of information space, non-transparent distribution of humanitarian aid, lack of political will, established models of pre-war and wartime corruption, weak rule of law and tolerant attitude of Ukrainian society to manifestations of corruption. Practical significance. From the point of view of the growth of corruption risks with the beginning of the active phase of the Russian-Ukrainian war, as evidenced by corruption scandals in the Office of the President of Ukraine, the Ministry of Defense of Ukraine, the Ministry for Communities, Territories and Infrastructure Development of Ukraine and a number of regional state administrations, the repressive side of anti-corruption policy should be significantly strengthened. It is expedient for Ukraine to focus its main attenti
{"title":"STATE AND PROSPECTS OF ANTI-CORRUPTION POLICY IMPLEMENTATION IN UKRAINE: COMPARATIVE ANALYSIS","authors":"M. Treshchov","doi":"10.33251/2707-8620-2023-8-48-56","DOIUrl":"https://doi.org/10.33251/2707-8620-2023-8-48-56","url":null,"abstract":"Objective. In the conditions of challenges to the existence of Ukraine as a state and the need to reform almost all spheres of life in Ukraine, the public danger of corruption offenses cause contempt and mutual distrust of people and power structures, which poses a threat to the national security of Ukraine and makes it impossible to develop a dialogue regarding the necessary measures to modernize social relations on the way of European integration of Ukraine. This requires a systematic analysis of the state of implementation of the anti-corruption policy in Ukraine and justification of the ways of fighting against corruption in the war conditions and in the post-war period. Methods. The following methods of scientific research were used: methods of analysis, synthesis and formalization; system-structural analysis; abstract-logical method for making theoretical generalizations and formulating of research conclusions. Results. Despite the fact that over the last decade, Ukraine has risen in the rating of corruption perceptions (Corruption Perceptions Index), calculated by the experts of Transparency International, due to declarative actions to build an anti-corruption system, it remains the second most corrupt country in Europe after the state sponsor of terrorism � the Russian Federation. The high level of corruption in the daily life of Ukrainian society, business, public administration and politicians questions the perspectives of Ukraine's post-war reconstruction, because the increasing competitiveness and maintaining competitive advantages largely depends on the effectiveness of the used organizational mechanism for managing the country's global competitiveness. Scientific novelty. As a result of insufficient attention of civil society to corruption during the Russian-Ukrainian war, the level and the spectrum of corruption risks in Ukraine is increasing, and such processes entail the problems of the appearance of additional corruption risks after the end of war, which can be summarized in the following directions: problems of effective implementation of reconstruction programs, growth of the political weight of public administration institutions and their capture of the most part of information space, non-transparent distribution of humanitarian aid, lack of political will, established models of pre-war and wartime corruption, weak rule of law and tolerant attitude of Ukrainian society to manifestations of corruption. Practical significance. From the point of view of the growth of corruption risks with the beginning of the active phase of the Russian-Ukrainian war, as evidenced by corruption scandals in the Office of the President of Ukraine, the Ministry of Defense of Ukraine, the Ministry for Communities, Territories and Infrastructure Development of Ukraine and a number of regional state administrations, the repressive side of anti-corruption policy should be significantly strengthened. It is expedient for Ukraine to focus its main attenti","PeriodicalId":414547,"journal":{"name":"Scientific Bulletin of Flight Academy. Section: Economics, Management and Law","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126251992","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 : 1900-01-01DOI: 10.33251/2707-8620-2019-1-113-118
O. Sarkisova
{"title":"Features of tourist air transportation organization","authors":"O. Sarkisova","doi":"10.33251/2707-8620-2019-1-113-118","DOIUrl":"https://doi.org/10.33251/2707-8620-2019-1-113-118","url":null,"abstract":"","PeriodicalId":414547,"journal":{"name":"Scientific Bulletin of Flight Academy. Section: Economics, Management and Law","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125810958","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 : 1900-01-01DOI: 10.33251/2707-8620-2023-8-137-144
I. Shchoholieva, V. Sokolovskiy
Objective. The purpose of the article is to study the essence and role of empirical models of consumer persuasion in the advertising activities of tourism enterprises. Achieving the goal involves solving the following tasks: to determine the most effective channels for attracting customers, analyze the models of the hierarchy of reactions to communication with consumers, characterize empirical models of consumer persuasion and prove the feasibility of their use in the advertising activities of tourism enterprises . Methods. Analytical, comparative and historical research methods were used to solve the main tasks. Results. The article considers the essence and role of empirical models of consumer persuasion in the advertising activities of a tourism enterprise. Attention is focused on the need for efforts of a tourism enterprise to understand the psychology of consumers in order to ensure targeted impact on them by advertising means. The theoretical foundations of traditional behavioral theories that study models of persuasion from a psychological perspective are analyzed and empirical models of persuasion are proposed, namely, logical, associative and innovative, since the use of digital technologies allows an integrated approach to the use of the proposed models, which facilitates the choice of channels for distributing advertising and processing information received from consumers.. Scientific novelty. The scientific novelty of the study lies in the development of empirical models of persuasion of consumers of tourism services. The proposed models reflect the stage at which the consumer makes a decision to purchase a tourism product, which will allow to identify heterogeneous features within each of the target groups and correlate accordingly with the content and format of the information message itself and the channel of its distribution. The use of digital technologies makes it possible to use them within a single message to different categories of consumers, which facilitates the choice of distribution channels and processing of the information received. Practical significance. The proposed models can be used in the advertising activities of tourism enterprises to increase their efficiency. Key words: tourism, advertising activity, tourism enterprise, traditional models of persuasion, empirical models of persuasion.
{"title":"EMPIRICAL MODELS OF PERSUASION IN THE ADVERTISING ACTIVITY OF A TOURISM ENTERPRISE","authors":"I. Shchoholieva, V. Sokolovskiy","doi":"10.33251/2707-8620-2023-8-137-144","DOIUrl":"https://doi.org/10.33251/2707-8620-2023-8-137-144","url":null,"abstract":"Objective. The purpose of the article is to study the essence and role of empirical models of consumer persuasion in the advertising activities of tourism enterprises. Achieving the goal involves solving the following tasks: to determine the most effective channels for attracting customers, analyze the models of the hierarchy of reactions to communication with consumers, characterize empirical models of consumer persuasion and prove the feasibility of their use in the advertising activities of tourism enterprises . Methods. Analytical, comparative and historical research methods were used to solve the main tasks. Results. The article considers the essence and role of empirical models of consumer persuasion in the advertising activities of a tourism enterprise. Attention is focused on the need for efforts of a tourism enterprise to understand the psychology of consumers in order to ensure targeted impact on them by advertising means. The theoretical foundations of traditional behavioral theories that study models of persuasion from a psychological perspective are analyzed and empirical models of persuasion are proposed, namely, logical, associative and innovative, since the use of digital technologies allows an integrated approach to the use of the proposed models, which facilitates the choice of channels for distributing advertising and processing information received from consumers.. Scientific novelty. The scientific novelty of the study lies in the development of empirical models of persuasion of consumers of tourism services. The proposed models reflect the stage at which the consumer makes a decision to purchase a tourism product, which will allow to identify heterogeneous features within each of the target groups and correlate accordingly with the content and format of the information message itself and the channel of its distribution. The use of digital technologies makes it possible to use them within a single message to different categories of consumers, which facilitates the choice of distribution channels and processing of the information received. Practical significance. The proposed models can be used in the advertising activities of tourism enterprises to increase their efficiency. Key words: tourism, advertising activity, tourism enterprise, traditional models of persuasion, empirical models of persuasion.","PeriodicalId":414547,"journal":{"name":"Scientific Bulletin of Flight Academy. Section: Economics, Management and Law","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127132175","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 : 1900-01-01DOI: 10.33251/2707-8620-2022-7-107-115
O. Antonova
Abstract. The author of the article determined the state-legal nature of the danger of the phenomenon of ″rashism″ and made attempts to systematize the state-legal aspects of threats based on the effects on cultural and social life. It was established that the main factors of danger in social and cultural life are: inviolable anti-humanistic socio-cultural policy; there is no culture of international law; a developed policy of distorting real events; lack of culture of high-tech production; self-reliance due to nuclear weapons; socially dangerous orientation of the aggressor country. All these factors reveal the state-legal nature of the danger of the phenomenon of ″racism″ in terms of its impact on social and cultural life. Such a policy is oriented towards the neglect of human and children's rights; ignoring norms of international humanitarian law and basic constitutional principles; the growth of innovative parasitism; violation of international rules of nuclear and radiation safety; the development of policies aimed at socially dependent, low-culture people. All examples of ″rashism″ given in the article confirmed the existence of a powerful mechanism of state influence, which operates in two directions: against one's own people (in the country of the aggressor); against other nations (outside the aggressor country). Such a policy of Russia contradicts the ascending legal principles, universal human values and, accordingly, threatens the security of mankind. At the same time, if the aggressor state uses violence against its citizens, cultural figures do not react to it, or find all kinds of excuses for it. In the case of criminal acts against other peoples, cultural figures direct their efforts to support the misanthropic policy of their state. In this matter, the study of the national legislation of Ukraine through the prism of its provisions that make it possible to effectively fight against manifestations of fascism is promising. Elucidation of these issues will make it possible to distinguish responsibility for crimes characteristic of rashism. Key words: state, legal nature, security, fascism, rashism, human and citizen rights and freedoms, international humanitarian law, rule of law, war crimes, aggressor country, social and cultural life.
{"title":"THE DANGER OF THE PHENOMENON OF ″RASHISM″ BY SIGNS OF IMPACT ON SOCIAL AND CULTURAL LIFE: STATE AND LEGAL NATURE","authors":"O. Antonova","doi":"10.33251/2707-8620-2022-7-107-115","DOIUrl":"https://doi.org/10.33251/2707-8620-2022-7-107-115","url":null,"abstract":"Abstract. The author of the article determined the state-legal nature of the danger of the phenomenon of ″rashism″ and made attempts to systematize the state-legal aspects of threats based on the effects on cultural and social life. It was established that the main factors of danger in social and cultural life are: inviolable anti-humanistic socio-cultural policy; there is no culture of international law; a developed policy of distorting real events; lack of culture of high-tech production; self-reliance due to nuclear weapons; socially dangerous orientation of the aggressor country. All these factors reveal the state-legal nature of the danger of the phenomenon of ″racism″ in terms of its impact on social and cultural life. Such a policy is oriented towards the neglect of human and children's rights; ignoring norms of international humanitarian law and basic constitutional principles; the growth of innovative parasitism; violation of international rules of nuclear and radiation safety; the development of policies aimed at socially dependent, low-culture people. All examples of ″rashism″ given in the article confirmed the existence of a powerful mechanism of state influence, which operates in two directions: against one's own people (in the country of the aggressor); against other nations (outside the aggressor country). Such a policy of Russia contradicts the ascending legal principles, universal human values and, accordingly, threatens the security of mankind. At the same time, if the aggressor state uses violence against its citizens, cultural figures do not react to it, or find all kinds of excuses for it. In the case of criminal acts against other peoples, cultural figures direct their efforts to support the misanthropic policy of their state. In this matter, the study of the national legislation of Ukraine through the prism of its provisions that make it possible to effectively fight against manifestations of fascism is promising. Elucidation of these issues will make it possible to distinguish responsibility for crimes characteristic of rashism. Key words: state, legal nature, security, fascism, rashism, human and citizen rights and freedoms, international humanitarian law, rule of law, war crimes, aggressor country, social and cultural life.","PeriodicalId":414547,"journal":{"name":"Scientific Bulletin of Flight Academy. Section: Economics, Management and Law","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131763001","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 : 1900-01-01DOI: 10.33251/2707-8620-2023-8-154-160
A. Khridochkin
The article conducted a theoretical analysis of the prospects for the implementation of administrative and legal methods of public administration in the field of intellectual property in Ukraine. The definition of public administration in the sphere of intellectual property is formulated, which is proposed to understand regulated by normative legal acts the activities of the respective public administration entities aimed at implementing the rules of legal acts regulating the sphere of intellectual property by making administrative decisions and providing legislation. It is emphasized that the methods of public administration in the field of intellectual property should be understood as the external activity of the respective entities, which is carried out by the latter within their competence and aimed at fulfilling the tasks assigned to them in the field of intellectual property. It is emphasized that among the methods used in the process of public administration in the field of intellectual property, there are primarily methods of persuasion and coercion, but based on the principle of orientation on the implementation of the result of intellectual creative activity to economic circulation, efficiency in this industry can be achieved Subject to the dominance of the method of persuasion, expressed both in direct and indirect influence. It has been proven that, in addition to the practice of the activity of public administration entities in the field of intellectual property, state coercion, which is auxiliary and is carried out on the basis of conviction and only after applying methods of persuasion. It is emphasized that the purpose of the application of administrative coercion measures has caused the existence of the relevant classification of the latter, within which three groups of administrative coercion measures are distinguished: measures of administrative warning, measures of administrative termination and measures of administrative penalties. It is concluded that public administration entities in the field of intellectual property in the course of their activities have the opportunity to use a wide range of various methods of public-managerial influence, through which, in fact, the process of purposeful influence of the latter on objects of public administration is carried out. Keywords: administrative responsibility, intellectual property, method, subject of public administration, belief, coercion, public institution, public administration, sphere of intellectual property.
{"title":"PROSPECTS FOR THE IMPLEMENTATION OF ADMINISTRATIVE AND LEGAL METHODS OF PUBLIC ADMINISTRATION IN THE FIELD OF INTELLECTUAL PROPERTY IN UKRAINE","authors":"A. Khridochkin","doi":"10.33251/2707-8620-2023-8-154-160","DOIUrl":"https://doi.org/10.33251/2707-8620-2023-8-154-160","url":null,"abstract":"The article conducted a theoretical analysis of the prospects for the implementation of administrative and legal methods of public administration in the field of intellectual property in Ukraine. The definition of public administration in the sphere of intellectual property is formulated, which is proposed to understand regulated by normative legal acts the activities of the respective public administration entities aimed at implementing the rules of legal acts regulating the sphere of intellectual property by making administrative decisions and providing legislation. It is emphasized that the methods of public administration in the field of intellectual property should be understood as the external activity of the respective entities, which is carried out by the latter within their competence and aimed at fulfilling the tasks assigned to them in the field of intellectual property. It is emphasized that among the methods used in the process of public administration in the field of intellectual property, there are primarily methods of persuasion and coercion, but based on the principle of orientation on the implementation of the result of intellectual creative activity to economic circulation, efficiency in this industry can be achieved Subject to the dominance of the method of persuasion, expressed both in direct and indirect influence. It has been proven that, in addition to the practice of the activity of public administration entities in the field of intellectual property, state coercion, which is auxiliary and is carried out on the basis of conviction and only after applying methods of persuasion. It is emphasized that the purpose of the application of administrative coercion measures has caused the existence of the relevant classification of the latter, within which three groups of administrative coercion measures are distinguished: measures of administrative warning, measures of administrative termination and measures of administrative penalties. It is concluded that public administration entities in the field of intellectual property in the course of their activities have the opportunity to use a wide range of various methods of public-managerial influence, through which, in fact, the process of purposeful influence of the latter on objects of public administration is carried out. Keywords: administrative responsibility, intellectual property, method, subject of public administration, belief, coercion, public institution, public administration, sphere of intellectual property.","PeriodicalId":414547,"journal":{"name":"Scientific Bulletin of Flight Academy. Section: Economics, Management and Law","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125640006","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：