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SOCIAL MARKETING OF AN ENTERPRISE AS AN EFFECTIVE TOOL FOR SOLVING SOCIETY'S PROBLEMS 社会营销是企业解决社会问题的有效工具
Pub Date : 1900-01-01 DOI: 10.33251/2707-8620-2023-8-116-121
I. Tubolets, V.A. Taranenko
This article aims to consider examples of organisations that follow the concept of social marketing, to analyse the relevance of applying the principles, methods and tools of social marketing to solve social problems, and determining the effect of applying the concept of socially responsible marketing at the enterprise. The theoretical, methodological, and practical basis of the research was the fundamental marketing provisions and scientific works of domestic and foreign scientists on social marketing. During the processing and analysis of information, general scientific methods of analysis and synthesis were used. Social marketing methods and tools are more trusted than commercial ones, as it affects a larger part of the population; promotes active behaviour change over a certain period of time; stimulates behaviour change with limited resources and develops creative ideas. Social marketing focuses on human benefit rather than on increasing economic opportunities. It is important to meet the social needs and interests of customers and society, so the concept of social marketing creates a marketing strategy that offers consumers the value of improving the well-being of all segments of the population. It is a more complex version of corporate social responsibility and marketing strategy. The scientific novelty of the results obtained is to further deepen the theoretical provisions, to develop scientific and methodological principles and practical recommendations regarding the application of tools, methods and principles of social marketing in the enterprise. The practical significance of the obtained results is that the use of social marketing in an enterprise helps to create a positive image of the company among consumers, which will increase sales due to the formation of a holistic perception of the company by different groups of people. The concept of social marketing focuses on social responsibility and is closely linked to long-term development. Social marketing is a market activity whose priority is to improve the lives of individuals, social groups, and society as a whole. Key words: business project, environmental friendliness, public interests, product competitiveness, social marketing concept, brand loyalty, social marketing initiatives, socially responsible marketing.
本文旨在考虑遵循社会营销概念的组织的例子,分析应用社会营销的原则、方法和工具来解决社会问题的相关性,并确定在企业中应用社会责任营销概念的效果。本研究的理论、方法和实践基础是市场营销的基本规定和国内外科学家关于社会营销的科学著作。在信息的处理和分析过程中,使用了一般的科学分析和综合方法。比起商业营销方法和工具,社交营销方法和工具更值得信赖,因为它能够影响更多的用户;在一段时间内促进积极的行为改变;用有限的资源激发行为改变,发展创造性的想法。社会营销关注的是人类的利益,而不是增加经济机会。满足顾客和社会的社会需求和利益是很重要的,因此社会营销的概念创造了一种营销策略,为消费者提供了改善所有人群福祉的价值。这是企业社会责任和营销策略的一个更复杂的版本。所得结果的科学新颖性是进一步深化了理论规定,对社会营销的工具、方法和原理在企业中的应用提出了科学的、方法论的原则和实践建议。所获得的结果的现实意义在于,在企业中使用社会营销有助于在消费者中建立公司的积极形象,这将由于不同人群对公司形成整体感知而增加销售额。社会营销的概念侧重于社会责任,与长期发展密切相关。社会营销是一种市场活动,其首要任务是改善个人、社会群体和整个社会的生活。关键词:商业项目、环境友好、公共利益、产品竞争力、社会营销理念、品牌忠诚度、社会营销举措、社会责任营销
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引用次数: 0
FORMATION OF A CULTURE OF CONSCIOUS DIGITAL CONSUMPTION 形成有意识的数字消费文化
Pub Date : 1900-01-01 DOI: 10.33251/2707-8620-2023-8-92-100
�lena ZA�TSEVA, V. Shuklina
The article substantiates the necessity of forming a culture of conscious digital consumption. It is noted that the categorical apparatus of the main concepts of digital consumption is not unambiguous and is at the stage of formation. The evolution of a number of definitions from the initial research models of "digital literacy", "digital competence", "digital consumption" to the intermediate models of "digital security", "digital inequality" and the modern model of "aware digital culture" in the context of domestic and foreign researchers is studied. The importance of taking into account the aspects of planetary synergy is emphasized so that each state does not lose its own identity, but is also not antagonistic to world trends and forms its own type of digital culture, which would be determined by scientific, technological, socio-economic and educational development programs. The prerequisites of digital transformation, opportunities for e-business and the trends of digital consumption are identified, among which the main ones are: the growth of online shopping, the emergence of new digital markets, the use of digital payments, increased competition, the influence of social media and multi-channel promotion. It was emphasized that these trends have a great impact on personal and social life and the business environment, and digital transformation will continue at an accelerated pace in the future. The advantages and disadvantages of digital consumption are determined. It is noted that an important task today is the formation of a culture of conscious digital consumption to help citizens become more conscious and aware of the use of digital technologies and services, reduce the risks of problems and increase the benefits of their use. The importance of compliance with cyber security rules, ensuring protection of copyright and personal data and responsible use of digital resources was emphasized. Attention is focused on Digital minimalism as a process of restructuring daily habits and value system, consciously rejecting applications and sites that spam time, removing information noise and going offline of all processes that are susceptible to it. The authors claim that the experience of digital limitations is only the beginning for conscious consumption, management of digital experience, digital behavior and responsible consumption of digital content for benefit, not harm. Further research will be aimed at forming a mechanism for implementing the culture of conscious digital consumption into social life and business practice Key words: digital consumption, digital literacy, digital competences, digital security, digital responsibility, culture of conscious digital consumption.
文章论证了形成有意识的数字消费文化的必要性。值得注意的是,数字消费的主要概念的分类装置不是明确的,并且处于形成阶段。研究了从最初的“数字素养”、“数字能力”、“数字消费”等研究模型到中间的“数字安全”、“数字不平等”和现代的“有意识的数字文化”等模型在国内外研究背景下的演变过程。强调了考虑到全球协同各方面的重要性,以便每个国家不会失去自己的身份,但也不会与世界趋势对抗,并形成自己的数字文化类型,这将由科学,技术,社会经济和教育发展计划决定。指出了数字化转型的先决条件、电子商务的机遇和数字消费的趋势,其中主要有:网上购物的增长、新的数字市场的出现、数字支付的使用、竞争的加剧、社交媒体和多渠道推广的影响。会议强调,这些趋势对个人和社会生活以及商业环境产生了巨大影响,未来数字化转型将继续加速。确定了数字消费的优点和缺点。报告指出,今天的一项重要任务是形成一种有意识的数字消费文化,以帮助公民更加自觉和意识到数字技术和服务的使用,减少问题的风险,增加使用数字技术和服务的好处。与会者强调了遵守网络安全规则、确保保护版权和个人数据以及负责任地使用数字资源的重要性。数字极简主义是一个重新构建日常习惯和价值体系的过程,有意识地拒绝垃圾时间的应用程序和网站,消除信息噪音,并使所有易受其影响的进程下线。作者认为,数字限制的体验只是有意识消费、管理数字体验、数字行为和负责任的数字内容消费的开始,而不是伤害。进一步的研究旨在形成一种机制,将有意识的数字消费文化贯彻到社会生活和商业实践中。关键词:数字消费,数字素养,数字能力,数字安全,数字责任,有意识的数字消费文化。
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引用次数: 0
Essential determinants, principles and classification of tourism 旅游的基本决定因素、原则和分类
Pub Date : 1900-01-01 DOI: 10.33251/2707-8620-2022-6-113-119
V. Semenov, Diana Masniuk
Abstract. The article describes the topic of classification of tourism. In fact, tourism is a complex system that covers the processes, connections. According to M. Malska, tourism is a type of recreation associated with going outside the place of residence. On the other hand, the concept of tourism is derived from the French "tour" (walk, trip) and is a leisure trip, one of the types of active recreation, according to World Tourism Organization (WTO) definition [1]. The main functions are economic, humanitarian, ecological and social. Tourism can be classified according to various criteria. Forms of tourism are determined by quantitative parameters. According to experts, now more than 50 % of all travel in the world is by individual transport. Western Europe, according to the popularity rating, is still ranked first by rail – 38 % of travel, followed by sea and river cruises – 30 %, followed by air transport – 22 % and 10 % - buses and cars. The most massive is the world market of recreational tourism, which covers more than 70 % of total revenues in the world and is characterized by a progressive pace of development and stability of tourist demand. Thus, in Western Europe it is 68 % of the tourism market, America – 76 %, South Asia – 73 %, Africa – 30 %. According to WTO statistics, sales of business tourism services are divided as follows: 70 % of sales are individual business tours; 13 % - conferences and seminars; 11 % - visiting and participating in exhibitions, fairs; 3 % - congress and incentive tourism [5, p. 67-74]. Ecological tourism is a type of rapidly developing tourism. According to WTO estimates, its share in world tourism is 2-4 %, but the annual growth rate reaches 30 %. In conclusion, the results of the review of classification in tourism, which accorded to WTO statistics. Year by year, tourism is growing incredibly fast, updating the data will include more specialists of the world, which will lead to development of the sphere. Nonetheless, there are a number of aspects that need to be considered and studied, which determines the prospects for further research. Key words: functions, forms of tourism, tour, travel, benefits, route, criterion, incentive, load, tourism product, parameters.
摘要本文阐述了旅游分类的主题。事实上,旅游是一个复杂的系统,涵盖了过程、联系。根据M. Malska的说法,旅游是一种与离开居住地有关的娱乐活动。另一方面,旅游的概念来源于法语“tour”(步行、旅行),是世界旅游组织(WTO)定义的一种休闲旅行,是主动娱乐的一种类型[1]。主要功能有经济功能、人文功能、生态功能和社会功能。旅游业可以根据各种标准进行分类。旅游的形式是由数量参数决定的。据专家称,现在世界上50%以上的旅行都是通过个人交通工具进行的。根据受欢迎程度的排名,西欧仍然以铁路旅行排名第一,占旅行的38%,其次是海上和内河游船(30%),其次是航空运输(22%)和公共汽车和汽车(10%)。其中规模最大的是世界休闲旅游市场,占世界总收入的70%以上,其特点是发展速度逐步加快,旅游需求稳定。因此,在西欧,它占旅游市场的68%,美洲- 76%,南亚- 73%,非洲- 30%。根据WTO的统计,商务旅游服务的销售分为以下几种:70%的销售是个人商务旅游;13% -会议和研讨会;11% -参观和参加展览会、交易会;3% -国会与激励旅游[5,第67-74页]。生态旅游是一种发展迅速的旅游类型。据世界贸易组织估计,其在世界旅游业中所占的份额为2- 4%,但每年的增长率达到30%。综上所述,本文对旅游分类进行了综述,结果与WTO的统计数据相符。年复一年,旅游业正在以令人难以置信的速度增长,更新的数据将包括更多的世界专家,这将导致该领域的发展。尽管如此,仍有许多方面需要考虑和研究,这决定了进一步研究的前景。关键词:功能,旅游形式,旅游,旅游,效益,路线,标准,激励,负荷,旅游产品,参数。
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引用次数: 0
Organizational support of aviation activity 航空活动的组织支持
Pub Date : 1900-01-01 DOI: 10.33251/2707-8620-2022-6-64-72
A. Zalevskyi, N. Chornogor
Abstract. The experience of successful aviation structures has shown that the effectiveness of their activities is largely determined by organizational support. There are four main approaches to the definition of "organizational support": structural, regulatory, process and system. It is proposed to define "organizational support" as a system of processes and procedures for sustainable operation of the enterprise in accordance with the developed strategy and objectives, which ensures orderliness of elements and relations by organizing the relationship between departments, providing them with necessary resources and establishing effective external communications. The following definition of organizational support of aviation activity is offered. establishing effective external communications. The definition contains elements of structural, regulatory, process and system approaches. Among the structural elements of "organizational support of aviation activities" are: organizational structure, which determines the composition and location of units of aviation entities, the internal order of elements and relations; creation of a rational production structure and organization of the main production processes, which are aimed at the implementation of the necessary production functions and performance of production tasks by the subjects of aviation activities and their units; resource support for the functioning of aviation entities - logistical, financial, personnel, information, methodological, etc .; organization of internal relations between the divisions of aviation entities and effective external communications. The aim of further research should be to study the specifics of organizational support of various aviation entities in the main production chain in the field of aviation and related support services, from basic and applied research in aircraft construction to the provision of aviation services. Key words: organizational support, aviation activity, aircraft, aviation, air traffic organization, air traffic service, use of airspace, use of aircraft, organizational structure, resource provision.
摘要成功的航空结构的经验表明,其活动的有效性在很大程度上取决于组织的支助。对“组织支持”的定义主要有四种方法:结构、管制、过程和系统。建议将“组织支持”定义为企业按照制定的战略和目标持续经营的过程和程序系统,通过组织部门之间的关系,为其提供必要的资源,建立有效的外部沟通,确保要素和关系的有序。对航空活动组织支持的定义如下:建立有效的外部沟通。该定义包含结构、监管、过程和系统方法的要素。“航空活动的组织支持”的结构要素包括:组织结构,它决定了航空实体单位的组成和位置、要素的内部顺序和关系;建立合理的生产结构和主要生产过程的组织,目的是由航空活动主体及其单位实施必要的生产职能和完成生产任务;为航空实体的运作提供资源支助-后勤、财政、人员、信息、方法等;组织航空实体各部门之间的内部关系和有效的外部沟通。进一步研究的目的应是研究航空及相关保障服务领域主要生产链上各航空实体的组织支持具体情况,从飞机制造的基础和应用研究到航空服务的提供。关键词:组织支持,航空活动,飞机,航空,空中交通组织,空中交通服务,空域使用,飞机使用,组织结构,资源提供。
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引用次数: 0
Theoretical and methodological basis of financial risk management of a strategic enterprise 战略性企业财务风险管理的理论和方法基础
Pub Date : 1900-01-01 DOI: 10.33251/2707-8620-2022-6-52-63
T. Motashko, V. Martyniuk
Abstract. The approaches given in national and foreign scientific literature to the definition of the essence of financial risk management of strategic enterprises through the concepts of "financial risk" and "risk management" have been summarized. It has been identified that the category "financial risk" was considered by the authors from different angles and using different approaches. At the same time, in the economic literature, risks were mostly considered as the probability of financial losses. Accordingly, the main goal of risk management was aimed at managing the potential financial result, that is, at minimizing, limiting or neutralizing risks. It has been determined that financial risk management is a system of organizational and financial measures aimed to preventing, eliminating and limiting financial risks, as well as minimizing the cost of their financing. After all, the consequences of the existence of financial risks might be negative for any activity. It has been found that the financial risks of strategic enterprises do not differ from the risks of ordinary commercial enterprises. However, they are more potentially dangerous and require attention primarily from the state regulator. The drivers of the emergence of financial riskhave been identified, among which are: the dynamism of the country's economic sector; inflation; changes in market conditions; consumer demand; the emergence of new monetary instruments; market development; expansion of sales markets. The necessity of managing the financial risks of strategic enterprises has been substantiated. Also, the stages of financial risk management of a strategic enterprise have been considered, namely, risk analysis, control and financing. It has been established that a feature of modern financial risk management is a combination of qualitative and quantitative analyses. Approaches to the quantitative assessment of the strategic enterprises’ financial risks have been considered and the advantages of each of them have been indicated. Directions for improving the financial risk management of strategic enterprises in Ukraine have been proposed, namely: setting clear goals and forming a list of desired results of financial risk management; reforming the risk management strategy, the main goal of which should be risk prevention; investigation of all possible factors affecting the financial condition of the enterprise; introduction of a diversified assessment for each type of risk; improvement of the assessment stage through the formation of expert groups; development of an action program to reduce the degree and magnitude of risk; development of financial risk insurance, which in turn will reduce the burden on the state. Key words: financial risk; risk management; strategic enterprise; financial risk management; stages of risk management; qualitative risk analysis; quantitative risk analysis; drivers.
摘要总结了国内外科技文献通过“财务风险”和“风险管理”的概念界定战略企业财务风险管理本质的方法。研究发现,作者对“财务风险”这一范畴的考虑角度不同,方法也不同。同时,在经济学文献中,风险大多被认为是经济损失的概率。因此,风险管理的主要目标是管理潜在的财务结果,即尽量减少、限制或消除风险。人们已经确定,财务风险管理是一套旨在预防、消除和限制财务风险并使其融资成本最小化的组织和财务措施。毕竟,金融风险存在的后果可能对任何活动都是负面的。研究发现,战略企业的财务风险与普通商业企业的财务风险没有什么不同。然而,它们的潜在危险更大,主要需要国家监管机构的关注。已经确定了金融风险出现的驱动因素,其中包括:国家经济部门的活力;通货膨胀;市场情况的变化;消费者需求;新货币工具的出现;市场发展;扩大销售市场。战略企业财务风险管理的必要性得到了证实。并考虑了战略性企业财务风险管理的三个阶段,即风险分析、风险控制和融资。定性分析与定量分析相结合是现代财务风险管理的一个特点。对战略企业财务风险的量化评估方法进行了研究,并指出了每种方法的优势。提出了改善乌克兰战略性企业财务风险管理的方向,即:设定明确的目标,形成财务风险管理的预期结果清单;改革风险管理战略,以风险防范为主要目标;调查所有可能影响企业财务状况的因素;对每种类型的风险进行多样化评估;通过组建专家组完善评估阶段;制定行动计划以降低风险的程度和程度;发展金融风险保险,从而减轻国家负担。关键词:财务风险;风险管理;企业战略;财务风险管理;风险管理的阶段;定性风险分析;定量风险分析;驱动程序。
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引用次数: 0
ADMINISTRATIVE REQUIREMENTS FOR SUPPORTING BUSINESS ACTIVITIES AT THE REGIONAL LEVEL 支持区域商业活动的行政要求
Pub Date : 1900-01-01 DOI: 10.33251/2707-8620-2023-8-72-79
Oleksandr L. Bohashko
The key priority of the country's economic development is the effective and rational use of the available resource potential and gradual entry into the international market zone. The modern international space during the period of active development of globalization processes recognizes the leadership in the competition not for countries that have a large amount of natural resources, but for countries that prioritize business and the processes of its reproduction, market mechanisms for supporting entrepreneurial activity, effective use of science, systems knowledge and information technologies. Entrepreneurship is a source of sustainable economic growth, social stability and ensuring employment in the country, which directly affects the improvement of the level and quality of life of the population. Stabilization and growth of the economy is impossible without business development, which requires the development and application of effective mechanisms for supporting entrepreneurship in the country. The main goal of state policy in this direction is the coordination of the actions of all subjects interested in the development of entrepreneurship, in particular, authorities at all levels, subjects of entrepreneurship, associations and unions of entrepreneurs, science, institutions of market infrastructure, as well as the formation and implementation effective state-public system of its maintenance, support and protection. In the case when the economic independence of regions is expanding, the role of business for regional development is defined in a new way. But the lack of proper support of entrepreneurial structures from the interested participants of economic relations creates a number of problems regarding their effective functioning. Entrepreneurship is an important sector of the economy, which acts as a locomotive for the functioning of the entire system of socio-economic relations. The place and role of the state in such circumstances is not in doubt, because the state policy in the field of business should be aimed at creating an appropriate platform for increasing its competitiveness and dynamic growth. In connection with this, there is a need for the basis of priority directions and approaches to the formation of such a policy, the focus of effectiveness of which is localized on ensuring the competitive status of entrepreneurial formations of all organizational and legal forms. Key words: administrative activity; entrepreneurship; economic development; leadership; management; a mechanism for supporting entrepreneurial activities; regional level; competitiveness of the economy.
有效、合理地利用现有资源潜力,逐步进入国际市场区域,是国家经济发展的关键优先事项。在全球化进程积极发展的时期,现代国际空间承认在竞争中处于领导地位的不是那些拥有大量自然资源的国家,而是那些优先考虑商业及其再生产过程、支持企业活动的市场机制、有效利用科学、系统知识和信息技术的国家。创业精神是国家经济持续增长、社会稳定和确保就业的源泉,它直接影响到人民生活水平和质量的提高。经济的稳定和增长离不开商业的发展,这就需要发展和应用有效的机制来支持国家的创业精神。在这方面,国家政策的主要目标是协调与发展企业家精神有关的所有主体的行动,特别是各级当局、企业家主体、企业家协会和联盟、科学、市场基础设施机构的行动,以及建立和实施有效的维护、支持和保护企业家精神的国家-公共体系。在地区经济独立性日益增强的情况下,企业在地区发展中的作用被重新定义。但是,由于经济关系的有关参与者缺乏对企业结构的适当支持,在其有效运作方面产生了一些问题。企业家精神是经济的一个重要部门,它是推动整个社会经济关系系统运作的火车头。在这种情况下,国家的地位和作用是毋庸置疑的,因为国家在商业领域的政策应旨在创造一个适当的平台,以提高其竞争力和动态增长。在这方面,有必要为制定这种政策确定优先方向和方法的基础,其效力的重点应集中在确保所有组织和法律形式的企业形式的竞争地位。关键词:行政活动;企业家精神;经济发展;领导力;管理;支持创业活动的机制;区域水平;经济竞争力。
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引用次数: 0
GENESIS OF FORENSIC ECONOMIC EXPERTISE 司法经济专业知识的起源
Pub Date : 1900-01-01 DOI: 10.33251/2707-8620-2022-7-13-21
V. Ivankov
The purpose of the study is to reconstruct the main stages of the genesis of forensic economic expertise and determine the future prospects of its development. To achieve the goal, two tasks have been allocated. The first task is the definition of scientists and their concept of the development of forensic expertise in the economy during the historical period of its establishment. The second task concerns the classification of types of forensic economic expertise in different periods of time and the analysis of the argumentation of its development according to the main stages. In the article, the author analyzed the relationship between forensic expertise and the development of accounting. It was established that the first stage of its appearance as a separate type of activity is the period of expertise, which is essentially related to the control function and has the features of an audit. It has been established that scientists associate the second stage (seventeenth century) with the period of creation of special institutes of expert accountants, whose specialists conducted expertise at the request of judicial authorities. The third stage of the development of forensic expertise is characterized by researchers with the processes of distinguishing audit methods and methods of forensic accounting expertise in practice. The results of the reasoned testimony of scientists made it possible to form the fourth stage of the genesis of forensic expertise, when it became an organizationally independent branch of knowledge and was provided with methodological developments for the work of forensic experts. The scientific result of the study represents the establishment of the prerequisites for the further transformation of forensic economic expertise taking into account the global digitalization of the economy and the beginning of the fifth stage of the development of forensic economic expertise. The author provided the characteristics of modern economic relationships based on digital technologies, which will significantly affect the methodical support of the expertise for judicial proceedings. The author attributes to such features: the introduction of IT technologies as an intermediary between the provider and the consumer of services, the modification of documentary confirmation of the facts of economic transactions to virtual transactions with database archives regarding their implementation in cloud technologies. The author made a conclusion about the emergence of new objects of forensic economic expertise. They represent economic products, resources and factors determined by digitized relations. The new circumstances of economic relations in the IT economic environment and objects of forensic economic expertise will become part of the methodological guidelines, according to which the forensic experts will be able to perform expertise. The abovementioned represents the practical significance of the obtained results and the direction of further scienti
本研究的目的是重建司法经济专业知识起源的主要阶段,并确定其未来发展前景。为了实现这一目标,分配了两项任务。第一个任务是界定在经济司法鉴定建立的历史时期,科学家及其对经济司法鉴定发展的概念。第二项任务是对不同时期的司法经济鉴定类型进行分类,并根据主要阶段对其发展进行分析论证。本文分析了司法鉴定与会计发展的关系。它作为一种单独的活动出现的第一阶段是专门知识时期,这一阶段基本上与控制职能有关,并具有审计的特点。已经确定的是,科学家将第二阶段(17世纪)与专业会计师专门机构的建立联系起来,这些机构的专家应司法当局的要求进行专业鉴定。法务鉴定发展的第三阶段以法务会计鉴定方法和审计方法在实践中的区分为特征。科学家的合理证词的结果使法医专门知识形成的第四阶段成为可能,当时它成为一个组织上独立的知识分支,并为法医专家的工作提供了方法发展。考虑到全球经济的数字化,该研究的科学成果代表了司法经济专业知识进一步转型的先决条件的建立,以及司法经济专业知识发展的第五阶段的开始。作者提出了以数字技术为基础的现代经济关系的特征,这将对司法程序的专门知识的系统支持产生重大影响。作者将其归因于以下特点:引入IT技术作为服务提供者和消费者之间的中介,将经济交易事实的书面确认修改为具有数据库档案的虚拟交易,并将其在云技术中实现。作者对司法经济鉴定新对象的出现作了总结。它们代表着由数字化关系决定的经济产品、资源和要素。信息技术经济环境中经济关系的新情况和司法经济鉴定的对象将成为方法指导方针的一部分,司法专家将能够根据这些指导方针进行鉴定。这代表了所得结果的现实意义和进一步科学研究的方向。关键词:司法经济检验,司法经济检验产生的阶段,司法经济检验工具,司法经济检验监管,司法经济检验回顾性分析,会计检验
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引用次数: 0
A COMPREHENSIVE APPROACH TO ASSESSING THE LEVEL OF SOCIAL RESPONSIBILITY OF BUSINESS IN THE PUBLIC ADMINISTRATION SYSTEM 公共管理系统中企业社会责任水平的综合评估方法
Pub Date : 1900-01-01 DOI: 10.33251/2707-8620-2023-8-175-181
Ye.Р. Tsymbal
An analysis of methods for assessing the level of social responsibility of business was carried out. The methodical approach to assessing the level of social responsibility of business in the public administration system has been improved, which, unlike the current one, involves the use as a methodological basis of the distribution of the concepts of economic (fulfillment of tax, labor, environmental legislation, quality standards) and social (additional obligations of business, which taken voluntarily or under the influence of informal pressure from the authorities or society) of business responsibility and contains the calculation of quantitative indices of the volume of social investments (socially directed expenditures by mandatory and voluntary payments) and qualitative indices of social significance (designed to assess the degree of complexity and completeness of social investments) . Key words: business, mandatory expenses, state, voluntary payments, indexes of social investment volumes, assessment methods, assessment of the level of social responsibility, public administration.
对企业社会责任水平的评估方法进行了分析。评估公共行政系统中企业社会责任水平的方法得到了改进,与目前的方法不同,它涉及将经济(履行税收、劳工、环境立法、质量标准)和社会(企业的附加义务)概念的分配作为方法基础。自愿或在当局或社会非正式压力的影响下采取的企业责任,包括社会投资额的定量指标(通过强制性和自愿性支付的社会定向支出)和社会意义的定性指标(旨在评估社会投资的复杂性和完整性)的计算。关键词:企业,强制性支出,国家,自愿支付,社会投资额指标,评估方法,社会责任水平评估,公共管理
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引用次数: 0
Modelling of accounting support for budgeting fund administrators’ activity 基金管理人活动预算的会计支持建模
Pub Date : 1900-01-01 DOI: 10.33251/2707-8620-2022-6-36-44
T. Larikova
As a result of the research the contents of modelling was defined as a settlement of logical and economic links of the elements of an accounting process required for the effective management system. The requirements to organization models of accounting support were clarified as: completeness, consistency, consideration of common principles. In particular, the principles and functions of modelling of accounting support for budgeting funds administrators’ activity were defined. The concept of accounting support for budgeting fund administrators was clarified as a system of connections, interdependence of the objective, principles, methods and means of provision of administrative information about the budgeting funds administrators’ activity with adequate, accurate and full information about availability, movement and use of assets, capital and liabilities at all stages of turnover within the constant reform of regulatory support aimed at minimizing risks and effective use of budgeting funds. We developed a system model of accounting support for budgeting funds administrators, which combines management stages and reflects organic ties of accounting and budget funds administration by economic entities. Key words: accounting support, management, budgeting funds administrators, assets, capital, liabilities, information base, strategy.
作为研究的结果,建模的内容被定义为解决有效管理系统所需的会计过程要素的逻辑和经济联系。明确了对会计支持组织模式的要求:完整性、一致性、考虑共同原则。特别地,定义了预算基金管理人员活动的会计支持建模的原则和功能。对预算基金管理人员的会计支助的概念被澄清为提供有关预算基金管理人员活动的行政资料的目标、原则、方法和手段的联系和相互依存的系统,并提供关于资产的可得性、流动和使用的充分、准确和充分的资料;资本和负债在各个阶段的周转内不断支持监管改革,旨在最大限度地减少风险和有效利用预算资金。建立了会计支持预算资金管理者的系统模型,将管理阶段相结合,体现了会计与经济主体预算资金管理的有机联系。关键词:会计支持,管理,预算,资金管理者,资产,资金,负债,信息库,策略。
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引用次数: 0
INNOVATIVE CHANGES IN THE WORK AND EMPLOYMENT CONTENT IN THE CONDITIONS OF DIGITALIZATION AND MOVEMENT TOWARDS EUROPEAN UNION 在数字化和向欧盟移动的条件下,工作和就业内容的创新变化
Pub Date : 1900-01-01 DOI: 10.33251/2707-8620-2023-8-29-40
Maryna Semykina, Vladyslav Sikoraka, Ihor Sikoraka
The essence of innovative changes in the work and employment content under the influence of large-scale digitalization of the economy has been highlighted. These latest changes concerned various spheres of economy, management and life, have changed the nature and content of work, have led to the employment transformations. The essence of the digitalization of the economy, its challenges, opportunities, consequences, in particular the digitalization of employment, innovative transformations in the types and forms of employment have been revealed. Attention is focused on the dynamic development of digital employment. The significance of the spread of digital employment among young people as the main progressive and knowledge-oriented social group has been updated. The global trends of digitalization of the economy and employment are analysed with an emphasis on EU countries, which makes it possible to justify the strategic direction of the post-war recovery of Ukraine based on the digital economy. In the conditions of Ukraine's move towards EU, it has been proposed to ensure active stimulation of employment digitization processes within the framework of the implementation of the state initiative "Industry 4.0". It was determined that it is necessary to create a favorable environment for positive innovative changes in the content of work, the spread of digital transformations in the employment sphere with an emphasis on youth support. Keywords: innovative changes, digitalization of the economy, digital employment, remote employment, Industry 4.0, digital transformation, digital business, youth.
在经济大规模数字化的影响下,工作和就业内容的创新变化的本质已经凸显出来。这些最新的变化涉及经济、管理和生活的各个领域,改变了工作的性质和内容,导致了就业的转变。揭示了经济数字化的本质、挑战、机遇和后果,特别是就业数字化、就业类型和形式的创新变革。关注数字化就业的动态发展。作为主要的进步和知识型社会群体,数字就业在年轻人中传播的意义已经得到更新。经济和就业数字化的全球趋势进行了分析,重点是欧盟国家,这使得有可能证明基于数字经济的乌克兰战后复苏的战略方向。在乌克兰加入欧盟的条件下,建议在实施国家倡议“工业4.0”的框架内确保积极刺激就业数字化进程。会议确定,有必要为工作内容的积极创新变化创造有利环境,在就业领域推广数字化转型,重点是对青年的支持。关键词:创新变革,经济数字化,数字化就业,远程就业,工业4.0,数字化转型,数字化商业,青年。
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引用次数: 0
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Scientific Bulletin of Flight Academy. Section: Economics, Management and Law
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