The essence of the term "economic resilience" and the possibility of using this concept in relation to the social and economic system of the micro-level of the enterprise have been studied. The content of the terms " resilience" and "economic condition" as the main components of the studied concept is analyzed. The aim of the article is to identify the available theoretical approaches to determining the economic resilience of the enterprise, its essential features and the formation of the author’s point of view. It is hypothesized that economic resilience is a complex characteristic of an enterprise that significantly affects its development in the long term in conditions of instability. The following general scientific methods were used during the research: theoretical generalization, grouping and systematization. The etymology of the concept of "economic resilience" was studied and the main scientific approaches to its understandding were analyzed. In order to structure and systematize the researched question, a theoretical analysis of existing interpretations in foreign and domestic scientific works was carried out. On the basis of the conducted research, an author’s approach to determining the essence of economic resilience of the enterprise was formed, which can serve as a basis for further scientific research.
{"title":"Economic resilience of the enterprise","authors":"Oleksandr Belimenko","doi":"10.31617/1.2024(154)04","DOIUrl":"https://doi.org/10.31617/1.2024(154)04","url":null,"abstract":"The essence of the term \"economic resilience\" and the possibility of using this concept in relation to the social and economic system of the micro-level of the enterprise have been studied. The content of the terms \" resilience\" and \"economic condition\" as the main components of the studied concept is analyzed. The aim of the article is to identify the available theoretical approaches to determining the economic resilience of the enterprise, its essential features and the formation of the author’s point of view. It is hypothesized that economic resilience is a complex characteristic of an enterprise that significantly affects its development in the long term in conditions of instability. The following general scientific methods were used during the research: theoretical generalization, grouping and systematization. The etymology of the concept of \"economic resilience\" was studied and the main scientific approaches to its understandding were analyzed. In order to structure and systematize the researched question, a theoretical analysis of existing interpretations in foreign and domestic scientific works was carried out. On the basis of the conducted research, an author’s approach to determining the essence of economic resilience of the enterprise was formed, which can serve as a basis for further scientific research.","PeriodicalId":487010,"journal":{"name":"SCIENTIA FRUCTUOSA","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140716126","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}
In the conditions of uncertainty and economic instability, the issue of researching approaches to strengthening the coordination of fiscal and monetary policy is becoming relevant. The aim of the research is to justify directions for strengthening the coordination of fiscal and monetary policy of Ukraine. It is hypothesized that the level of fiscal and monetary policy coordination determines the country’s ability to ensure macroeconomic stability. Special and general scientific methods were used: system approach, theoretical generalization, induction and deduction, statistical, scientific abstraction. Strengthening the coordination of fiscal and monetary policy is an important stabilization tool for ensuring the adaptation of the economy to social and economic conditions, curbing inflation in order to maintain exchange rate stability, reducing fundamental price pressure and directly overcoming inflationary processes. The toolkit of fiscal and monetary policy must be considered in an inseparable unity, taking into account the synergistic effect of ensuring macroeconomic stability, which cannot be achieved exclusively by the tools of only one of the policies. The main directions of strengthening the coordination of the fiscal and monetary policy of Ukraine at this stage include: combining the tools inherent in both directions of policies, strengthening its flexibility and adaptability to socio-economic processes; synergy of policy instruments in the context of ensuring debt sustainability and reducing fiscal risks; substantiation of the common strategic goals of policies, which will contribute to strengthening their coordination, in particular by developing an appropriate strategy; the development of a financial toolkit for prevention and response, within the framework of which policy instruments are used together, in particular by improving the traditional practice of applying macroprudential measures; strengthening the independence of state institutions that ensure the formation and implementation of fiscal and monetary policy by continuing institutional and legislative reforms in the relevant areas.
{"title":"Сoordination of fiscal and monetary policy in Ukraine","authors":"Valentyna Makohon","doi":"10.31617/1.2024(154)01","DOIUrl":"https://doi.org/10.31617/1.2024(154)01","url":null,"abstract":"In the conditions of uncertainty and economic instability, the issue of researching approaches to strengthening the coordination of fiscal and monetary policy is becoming relevant. The aim of the research is to justify directions for strengthening the coordination of fiscal and monetary policy of Ukraine. It is hypothesized that the level of fiscal and monetary policy coordination determines the country’s ability to ensure macroeconomic stability. Special and general scientific methods were used: system approach, theoretical generalization, induction and deduction, statistical, scientific abstraction. Strengthening the coordination of fiscal and monetary policy is an important stabilization tool for ensuring the adaptation of the economy to social and economic conditions, curbing inflation in order to maintain exchange rate stability, reducing fundamental price pressure and directly overcoming inflationary processes. The toolkit of fiscal and monetary policy must be considered in an inseparable unity, taking into account the synergistic effect of ensuring macroeconomic stability, which cannot be achieved exclusively by the tools of only one of the policies. The main directions of strengthening the coordination of the fiscal and monetary policy of Ukraine at this stage include: combining the tools inherent in both directions of policies, strengthening its flexibility and adaptability to socio-economic processes; synergy of policy instruments in the context of ensuring debt sustainability and reducing fiscal risks; substantiation of the common strategic goals of policies, which will contribute to strengthening their coordination, in particular by developing an appropriate strategy; the development of a financial toolkit for prevention and response, within the framework of which policy instruments are used together, in particular by improving the traditional practice of applying macroprudential measures; strengthening the independence of state institutions that ensure the formation and implementation of fiscal and monetary policy by continuing institutional and legislative reforms in the relevant areas.","PeriodicalId":487010,"journal":{"name":"SCIENTIA FRUCTUOSA","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140714341","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}
Increased competition in an uncertain digital environment requires new approaches to improving marketing and business efficiency. Automation of business processes and marketing ensures management decisions aimed at improving customer experience by collecting, processing, and analyzing a huge amount of objective customer data from various sources and software services. For the company, it saves time and resources by automating routine processes, and, given the improved customer experience and corresponding loyalty of the target audience, it helps to increase the efficiency of marketing investments and improve the effectiveness of digital marketing (DM) and business. The article is aimed at substantiating the structure of a single user profile based on the integration of ESP and other DM software services with a CRM system. The hypothesis is formulated: creating a single user profile based on the integration of ESP and other DM software services with a CRM system by speeding up communication and improving customer experience will increase the efficiency of DM and business in general. The research was conducted using general scientific and special methods: analysis and synthesis, system-structural analysis, comparison, systematic, logical generalization of results. Considerable attention is paid to email marketing, which remains one of the most popular DM automation tools, as it allows you to smoothly guide the consumer through the sales funnel with a high return on marketing investment. The effectiveness of integrating a CRM system and an ESP is proved, due to the specialization and functional features of the latter in interacting with consumers via email. The technologies, stages and tools of DM automation are systematized. It is proposed to collect all information about a particular consumer in a single user profile. This requires finding a technical solution for each business process and connecting software services into a single digital ecosystem. Collecting information about the company’s customers and their journey at all points of interaction in one place by integrating the services used into a single user profile allows you to make more effective decisions in marketing and business and achieve business goals
{"title":"Digital marketing automation","authors":"Tetiana Iankovets","doi":"10.31617/1.2024(154)06","DOIUrl":"https://doi.org/10.31617/1.2024(154)06","url":null,"abstract":"Increased competition in an uncertain digital environment requires new approaches to improving marketing and business efficiency. Automation of business processes and marketing ensures management decisions aimed at improving customer experience by collecting, processing, and analyzing a huge amount of objective customer data from various sources and software services. For the company, it saves time and resources by automating routine processes, and, given the improved customer experience and corresponding loyalty of the target audience, it helps to increase the efficiency of marketing investments and improve the effectiveness of digital marketing (DM) and business. The article is aimed at substantiating the structure of a single user profile based on the integration of ESP and other DM software services with a CRM system. The hypothesis is formulated: creating a single user profile based on the integration of ESP and other DM software services with a CRM system by speeding up communication and improving customer experience will increase the efficiency of DM and business in general. The research was conducted using general scientific and special methods: analysis and synthesis, system-structural analysis, comparison, systematic, logical generalization of results. Considerable attention is paid to email marketing, which remains one of the most popular DM automation tools, as it allows you to smoothly guide the consumer through the sales funnel with a high return on marketing investment. The effectiveness of integrating a CRM system and an ESP is proved, due to the specialization and functional features of the latter in interacting with consumers via email. The technologies, stages and tools of DM automation are systematized. It is proposed to collect all information about a particular consumer in a single user profile. This requires finding a technical solution for each business process and connecting software services into a single digital ecosystem. Collecting information about the company’s customers and their journey at all points of interaction in one place by integrating the services used into a single user profile allows you to make more effective decisions in marketing and business and achieve business goals","PeriodicalId":487010,"journal":{"name":"SCIENTIA FRUCTUOSA","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140712867","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}
Artificial Intelligence (AI) technologies open up broad horizons for enhancing business efficiency and advancing various professional domains, boosting their productivity and competitiveness. There is an active exploration of approaches to incorporating AI technologies in the accounting sphere, promising a seamless transition from human to machine involvement. The aim of this article is to summarize the acquired experience, identify perspectives, constraints, and risks associated with the use of AI technologies in the professional activities of accountants. The research is based on the hypothesis that widespread use of AI in the professional activity of an accountant with an insufficient level of professional skepticism and caution carries significant threats and risks for both the accountant and the business as a whole. Scientific search methods, comparative and critical analysis, theoretical generalization, and synthesis were used. A prerequisite for implementing AI technologies in accounting is expert information systems and ERP systems. The analysis of AI technology implementation experience in various industries demonstrates their relevance in the accounting field for performing routine tasks (automated recognition of primary documents, processing incoming signals, and other standard operations with a simultaneous reduction in the probability of errors), analyzing large datasets, and providing information support for decision-making (processing business data and regulatory documents), training professionals, and organizing internal and external communication (particularly between humans and machines). Identified potential risks include breaches of privacy and data security, misinterpretation of output data, and the disregard of activity context, external and internal environments, especially due to the absence of emotional intelligence, which influences the trust level in integrated information systems. The requirement for the application of professional assessments and judgments, mandated by regulatory documents, limits the scope of AI technology utilization in accounting. Future research should focus on exploring the possibilities of widespread integration of AI technologies in information systems for accounting and improving legislation based on the principle of risk assessment.
{"title":"Artificial intelligence in accounting","authors":"S. Korol, O. Romashko","doi":"10.31617/1.2024(154)08","DOIUrl":"https://doi.org/10.31617/1.2024(154)08","url":null,"abstract":"Artificial Intelligence (AI) technologies open up broad horizons for enhancing business efficiency and advancing various professional domains, boosting their productivity and competitiveness. There is an active exploration of approaches to incorporating AI technologies in the accounting sphere, promising a seamless transition from human to machine involvement. The aim of this article is to summarize the acquired experience, identify perspectives, constraints, and risks associated with the use of AI technologies in the professional activities of accountants. The research is based on the hypothesis that widespread use of AI in the professional activity of an accountant with an insufficient level of professional skepticism and caution carries significant threats and risks for both the accountant and the business as a whole. Scientific search methods, comparative and critical analysis, theoretical generalization, and synthesis were used. A prerequisite for implementing AI technologies in accounting is expert information systems and ERP systems. The analysis of AI technology implementation experience in various industries demonstrates their relevance in the accounting field for performing routine tasks (automated recognition of primary documents, processing incoming signals, and other standard operations with a simultaneous reduction in the probability of errors), analyzing large datasets, and providing information support for decision-making (processing business data and regulatory documents), training professionals, and organizing internal and external communication (particularly between humans and machines). Identified potential risks include breaches of privacy and data security, misinterpretation of output data, and the disregard of activity context, external and internal environments, especially due to the absence of emotional intelligence, which influences the trust level in integrated information systems. The requirement for the application of professional assessments and judgments, mandated by regulatory documents, limits the scope of AI technology utilization in accounting. Future research should focus on exploring the possibilities of widespread integration of AI technologies in information systems for accounting and improving legislation based on the principle of risk assessment.","PeriodicalId":487010,"journal":{"name":"SCIENTIA FRUCTUOSA","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140714877","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The largest business in terms of capitalization value, revenues and profits was formed as a result of a business combination. Consolidated financial statements are of undoubted value to users and stakeholders in assessing risks, prospects and analyzing the interaction of companies within the group. Special indicators of consolidated financial statements, such as goodwill, allow estimating the expected value of acquired companies in a business combination. However, the current methodology does not allow for the evaluation of all aspects of value that constitute goodwill. The aim of the article is to supplement the methods of goodwill valuation in business combinations for further substantiated disclosure in consolidated financial statements, in accordance with the interests and needs of investors and managers. The research methodology is based on a systematic approach, critical analysis, synthesis, induction and deduction, comparison, economic-mathematical methods of goodwill calculation, and generalization of principles of consolidated reporting. An analysis of key international standards allowed us to determine the peculiarities of applying the acquisition method for different types of business combinations. The share of ownership in an investee determines the nature of influence and the method of consolidation. Goodwill is the difference between the purchase price and the fair value of the net assets acquired in a business combination. When companies merge, goodwill reflects the intangible aspects of the business and the expected added value, which serves as the investment object. Therefore, methods for valuing goodwill during business combinations are identified to disclose in consolidated financial statements in accordance with IFRS. Additionally, a group of complementary goodwill valuation methods is systematized to determine and justify all aspects of forming the undisclosed added value of the investee company. The proposed methodology allows for considering the interests of various stakeholders in goodwill valuation. It is crucial to regard the goodwill disclosed in the financial statements as consent and willingness of the parent company to pay more, based on evidence and calculations obtained through a comprehensive goodwill valuation methodology. The proven hypothesis of the research suggests that for a justified valuation of goodwill during consolidation, it is necessary to supplement existing approaches and measure the value of brand, long-term stability, sustainable development, corporate social responsibility, and utilize artificial intelligence. Goodwill reflects strategic value but may also be subject to impairment if its value is not sufficiently supported by expected profits.
{"title":"Goodwill measurement in consolidated financial statements","authors":"S. Semenova","doi":"10.31617/1.2024(154)09","DOIUrl":"https://doi.org/10.31617/1.2024(154)09","url":null,"abstract":"The largest business in terms of capitalization value, revenues and profits was formed as a result of a business combination. Consolidated financial statements are of undoubted value to users and stakeholders in assessing risks, prospects and analyzing the interaction of companies within the group. Special indicators of consolidated financial statements, such as goodwill, allow estimating the expected value of acquired companies in a business combination. However, the current methodology does not allow for the evaluation of all aspects of value that constitute goodwill. The aim of the article is to supplement the methods of goodwill valuation in business combinations for further substantiated disclosure in consolidated financial statements, in accordance with the interests and needs of investors and managers. The research methodology is based on a systematic approach, critical analysis, synthesis, induction and deduction, comparison, economic-mathematical methods of goodwill calculation, and generalization of principles of consolidated reporting. An analysis of key international standards allowed us to determine the peculiarities of applying the acquisition method for different types of business combinations. The share of ownership in an investee determines the nature of influence and the method of consolidation. Goodwill is the difference between the purchase price and the fair value of the net assets acquired in a business combination. When companies merge, goodwill reflects the intangible aspects of the business and the expected added value, which serves as the investment object. Therefore, methods for valuing goodwill during business combinations are identified to disclose in consolidated financial statements in accordance with IFRS. Additionally, a group of complementary goodwill valuation methods is systematized to determine and justify all aspects of forming the undisclosed added value of the investee company. The proposed methodology allows for considering the interests of various stakeholders in goodwill valuation. It is crucial to regard the goodwill disclosed in the financial statements as consent and willingness of the parent company to pay more, based on evidence and calculations obtained through a comprehensive goodwill valuation methodology. The proven hypothesis of the research suggests that for a justified valuation of goodwill during consolidation, it is necessary to supplement existing approaches and measure the value of brand, long-term stability, sustainable development, corporate social responsibility, and utilize artificial intelligence. Goodwill reflects strategic value but may also be subject to impairment if its value is not sufficiently supported by expected profits. ","PeriodicalId":487010,"journal":{"name":"SCIENTIA FRUCTUOSA","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140714265","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}
In the conditions of the war and the post-war Urainian economic recovery, human capital is one of the determining factors of the state’s existence and ensuring its competitiveness. The loss of human capital has caused a shortage of labor resources in various sectors of the economy, which affects the possibilities of generating income and, as a result, financial results of economic entities. One of the largest components of the Ukrainian economy, which fills the budgets of all levels and creates jobs, is retail trade, which accounts for a significant share of employees among all types of economic activity. The dependence of the revenue amount from the sale of products (goods, services) on the amount of use of economic resources, including labor resources, is widely known. In view of the need for post-war reconstruction against the background of a shortage of labor resources, the aim was set to verify the truth of the principles of the relationship between the scope of activities and the amount of resources used, formulated back in the days of neoclassical economics. Verification of the truth of the formulated hypotheses was carried out on the basis of the use of correlation methods and regression analysis. According to the calculation results, it was not possible to fully illustrate the direct proportional dependence of revenue on the average number of employees for the formed sample of retail trade enterprises. There is also a lack of direct relationship between revenue and labor productivity for both larger and smaller retail enterprises. Further research will be aimed at substantiating other samples of Ukrainian retail trade enterprises and finding interdependencies between their scope of activity and the amount of economic resources involved in the conditions of war and post-war recovery.
{"title":"Labor productivity in retail trade","authors":"Iryna Vysochyn, Victor Adamenko","doi":"10.31617/1.2024(154)03","DOIUrl":"https://doi.org/10.31617/1.2024(154)03","url":null,"abstract":"In the conditions of the war and the post-war Urainian economic recovery, human capital is one of the determining factors of the state’s existence and ensuring its competitiveness. The loss of human capital has caused a shortage of labor resources in various sectors of the economy, which affects the possibilities of generating income and, as a result, financial results of economic entities. One of the largest components of the Ukrainian economy, which fills the budgets of all levels and creates jobs, is retail trade, which accounts for a significant share of employees among all types of economic activity. The dependence of the revenue amount from the sale of products (goods, services) on the amount of use of economic resources, including labor resources, is widely known. In view of the need for post-war reconstruction against the background of a shortage of labor resources, the aim was set to verify the truth of the principles of the relationship between the scope of activities and the amount of resources used, formulated back in the days of neoclassical economics. Verification of the truth of the formulated hypotheses was carried out on the basis of the use of correlation methods and regression analysis. According to the calculation results, it was not possible to fully illustrate the direct proportional dependence of revenue on the average number of employees for the formed sample of retail trade enterprises. There is also a lack of direct relationship between revenue and labor productivity for both larger and smaller retail enterprises. Further research will be aimed at substantiating other samples of Ukrainian retail trade enterprises and finding interdependencies between their scope of activity and the amount of economic resources involved in the conditions of war and post-war recovery.","PeriodicalId":487010,"journal":{"name":"SCIENTIA FRUCTUOSA","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140715168","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This article aims to comprehensively explore the evolving landscape of influence marketing, specifically focusing on its impact on brand perception and consumer engagement. Delving into influencer characteristics, the evolution of marketing strategies, and successful campaigns, the study seeks to illuminate the multifaceted dynamics that contribute to the effectiveness of influence marketing in the digital era. The analysis reveals that influence marketing serves as a cornerstone for building authentic connections in an era marked by digital saturation. Insights into emerging trends, such as the rise of nano-influencers and purpose-driven collaborations, underscore the pivotal role influencers play in shaping brand narratives. Innovations like virtual reality integration further highlight the dynamic nature of influence marketing. The emphasis on long-form storytelling, sustainability, and genuine engagement reinforces the enduring importance of influencers as cultural mediators and trusted conduits between brands and consumers. The scientific novelty lies in a nuanced exploration of influence marketing, transcending traditional promotional strategies. The study delves into the psychological impact of influencer endorsements, the effectiveness of specific content formats, and ethical considerations surrounding virtual influencers. By addressing these dimensions, the research contributes to a deeper understanding of influence marketing dynamics, providing valuable insights for researchers and industry professionals alike. The practical value of this research is two-fold. Firstly, it offers marketers actionable insights into navigating challenges, adapting to emerging trends, and refining influencer strategies. Secondly, the exploration of ethical considerations and the impact of technologies in influence marketing equips industry professsionals with the knowledge needed to make informed decisions, fostering responsible and effective influencer campaigns. This article encourages continuous inquiry, ensuring that influence marketing remains not only a dynamic force in the digital landscape but also an ethically grounded and impactful strategy for building brand connections
{"title":"Influence marketing in social media","authors":"Marianna Konopliannykova","doi":"10.31617/1.2024(154)07","DOIUrl":"https://doi.org/10.31617/1.2024(154)07","url":null,"abstract":"This article aims to comprehensively explore the evolving landscape of influence marketing, specifically focusing on its impact on brand perception and consumer engagement. Delving into influencer characteristics, the evolution of marketing strategies, and successful campaigns, the study seeks to illuminate the multifaceted dynamics that contribute to the effectiveness of influence marketing in the digital era. The analysis reveals that influence marketing serves as a cornerstone for building authentic connections in an era marked by digital saturation. Insights into emerging trends, such as the rise of nano-influencers and purpose-driven collaborations, underscore the pivotal role influencers play in shaping brand narratives. Innovations like virtual reality integration further highlight the dynamic nature of influence marketing. The emphasis on long-form storytelling, sustainability, and genuine engagement reinforces the enduring importance of influencers as cultural mediators and trusted conduits between brands and consumers. The scientific novelty lies in a nuanced exploration of influence marketing, transcending traditional promotional strategies. The study delves into the psychological impact of influencer endorsements, the effectiveness of specific content formats, and ethical considerations surrounding virtual influencers. By addressing these dimensions, the research contributes to a deeper understanding of influence marketing dynamics, providing valuable insights for researchers and industry professionals alike. The practical value of this research is two-fold. Firstly, it offers marketers actionable insights into navigating challenges, adapting to emerging trends, and refining influencer strategies. Secondly, the exploration of ethical considerations and the impact of technologies in influence marketing equips industry professsionals with the knowledge needed to make informed decisions, fostering responsible and effective influencer campaigns. This article encourages continuous inquiry, ensuring that influence marketing remains not only a dynamic force in the digital landscape but also an ethically grounded and impactful strategy for building brand connections","PeriodicalId":487010,"journal":{"name":"SCIENTIA FRUCTUOSA","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140713752","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The modern information stage of business development is characterized by digitalization of all processes, primarily commodity and money exchange. This reinforces the trend of dynamic growth in the number of electronic commerce (EC) enterprises, which is naturally accompanied by an increase in the volume of turnover, intensifying market competition between manufacturers, suppliers and sellers, expansion and improvement of product offers, implementtation of artificial intelligence technologies in these processes. There is an objective need for a flexible and adaptive response of the corporate management of EC enterprises to permanent market changes in order to strengthen their own competitive advantages, as well as to develop a theoretical model of effective system management of an enterprise operating in such conditions. Such a model should be based on fundamentally new approaches to the system management of EC enterprises. Ukraine’s participation in the formation of the global information society requires the development of the domestic EC segment, which involves the improvement of business processes in production and trade, the expansion of sales channels, the transformation of the labor market and the human capital management system. Such a necessity is intensified against the background of Russia’s war against Ukraine. Despite the economic crisis caused by the war, the improvement of management approaches by EC enterprises should increase the efficiency of their business processes and lead to an increase in the competitiveness of the domestic economy. The aim of the article is to develop the conceptual foundations of system management of e-commerce enterprises. Based on the methods of scientific analysis and synthesis, the essence of e-commerce, e-commerce enterprise is determined and the classic McKensey 7S model is developed in the case of system management of an e-commerce enterprise. Internal and external determinants of system management of EC enterprises are highlighted. The development of the classic McKensey 7S model and the analysis of the system management determinants of EC enterprises made it possible to concepttualize it and reveal the need for a scientific rethinking of management approaches at the level of domestic enterprises. This will contribute to the leveling of barriers to the effective introduction of new management approaches into management practice.
{"title":"Conceptualization of system management of e-commerce enterprises","authors":"O. Tsilvik","doi":"10.31617/1.2024(154)05","DOIUrl":"https://doi.org/10.31617/1.2024(154)05","url":null,"abstract":"The modern information stage of business development is characterized by digitalization of all processes, primarily commodity and money exchange. This reinforces the trend of dynamic growth in the number of electronic commerce (EC) enterprises, which is naturally accompanied by an increase in the volume of turnover, intensifying market competition between manufacturers, suppliers and sellers, expansion and improvement of product offers, implementtation of artificial intelligence technologies in these processes. There is an objective need for a flexible and adaptive response of the corporate management of EC enterprises to permanent market changes in order to strengthen their own competitive advantages, as well as to develop a theoretical model of effective system management of an enterprise operating in such conditions. Such a model should be based on fundamentally new approaches to the system management of EC enterprises. Ukraine’s participation in the formation of the global information society requires the development of the domestic EC segment, which involves the improvement of business processes in production and trade, the expansion of sales channels, the transformation of the labor market and the human capital management system. Such a necessity is intensified against the background of Russia’s war against Ukraine. Despite the economic crisis caused by the war, the improvement of management approaches by EC enterprises should increase the efficiency of their business processes and lead to an increase in the competitiveness of the domestic economy. The aim of the article is to develop the conceptual foundations of system management of e-commerce enterprises. Based on the methods of scientific analysis and synthesis, the essence of e-commerce, e-commerce enterprise is determined and the classic McKensey 7S model is developed in the case of system management of an e-commerce enterprise. Internal and external determinants of system management of EC enterprises are highlighted. The development of the classic McKensey 7S model and the analysis of the system management determinants of EC enterprises made it possible to concepttualize it and reveal the need for a scientific rethinking of management approaches at the level of domestic enterprises. This will contribute to the leveling of barriers to the effective introduction of new management approaches into management practice.","PeriodicalId":487010,"journal":{"name":"SCIENTIA FRUCTUOSA","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140714672","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}
Long-term military aggression has required updating approaches to budget revenue formation to increase the fiscal effectiveness of taxes and ensure budget sustainability. The article is aimed to substantiate the main priorities for boosting the efficiency of the central budget revenue formation system in combating full-scale military aggression, which involves compliance with the principle of fiscal sufficiency in financing defense and security needs and fostering economic recovery. Systematic and logical approaches were used in the article. Various methods were applied, including generalization, comparison, analysis and synthesis, scientific abstraction and expert evaluations. The USA’s experience in the field of budget revenues formation during wars shows that the authorities tried to design the taxpayer’s trust and ensure a fair cost for conducting a war for every citizen. The classic measures were increased tax rates on income and profits, and the active sale of government bonds. Great Britain has applied identical measures. The budget revenues formation policy has demonstrated significant changes since the full-scale invasion. The percentage of GDP redistribution through the central budget revenues in 2023 equaled 41.76%. The main features of tax revenues shaping (into a central budget) in 2022–2023 have been identified. Priority measures to raise the fiscal significance of tax revenues have been substantiated. This concerns the decrease of the shadow part of the gambling business; the excise goods markets; and labor incomes. In addition, the prerequisites for introducing a progressive personal income tax scheme have been determined.
长期的军事侵略要求更新预算收入形成方法，以提高税收的财政效力并确保预算的可持续性。本文旨在论证在打击全面军事侵略的过程中，提高中央预算收入形成系统效率的主要优先事项，其中涉及遵守财政充足原则，为国防和安全需求提供资金，并促进经济复苏。文章采用了系统和逻辑方法。文章采用了多种方法，包括概括、比较、分析和综合、科学抽象和专家评价。美国在战争期间预算收入形成方面的经验表明，当局试图设计纳税人的信任，确保每个公民都能公平地承担战争费用。典型的措施是提高收入和利润税率，以及积极出售政府债券。英国也采取了相同的措施。自全面入侵以来，预算收入形成政策发生了重大变化。2023 年，通过中央预算收入进行再分配的 GDP 比例为 41.76%。确定了 2022-2023 年税收收入形成（纳入中央预算）的主要特点。提高税收收入财政重要性的优先措施已得到证实。这涉及减少赌博业的影子部分、消费商品市场和劳动收入。此外，还确定了引入累进个人所得税计划的前提条件。
{"title":"Fiscal dominants of military financing","authors":"M. Pasichnyi","doi":"10.31617/1.2024(154)02","DOIUrl":"https://doi.org/10.31617/1.2024(154)02","url":null,"abstract":"Long-term military aggression has required updating approaches to budget revenue formation to increase the fiscal effectiveness of taxes and ensure budget sustainability. The article is aimed to substantiate the main priorities for boosting the efficiency of the central budget revenue formation system in combating full-scale military aggression, which involves compliance with the principle of fiscal sufficiency in financing defense and security needs and fostering economic recovery. Systematic and logical approaches were used in the article. Various methods were applied, including generalization, comparison, analysis and synthesis, scientific abstraction and expert evaluations. The USA’s experience in the field of budget revenues formation during wars shows that the authorities tried to design the taxpayer’s trust and ensure a fair cost for conducting a war for every citizen. The classic measures were increased tax rates on income and profits, and the active sale of government bonds. Great Britain has applied identical measures. The budget revenues formation policy has demonstrated significant changes since the full-scale invasion. The percentage of GDP redistribution through the central budget revenues in 2023 equaled 41.76%. The main features of tax revenues shaping (into a central budget) in 2022–2023 have been identified. Priority measures to raise the fiscal significance of tax revenues have been substantiated. This concerns the decrease of the shadow part of the gambling business; the excise goods markets; and labor incomes. In addition, the prerequisites for introducing a progressive personal income tax scheme have been determined.","PeriodicalId":487010,"journal":{"name":"SCIENTIA FRUCTUOSA","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140716252","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}
Increased competition in the digital environment leads to the search for effective tools to attract targeted traffic to websites. Search engine marketing (SEM), which includes search engine (contextual) advertising (SEA) and search engine optimization (SEO), allows toachieve this aim by means of technical settings and consideration of marketing aspects in creating user impressions. The effectiveness of search engine marketing is tested in practice with the help of web analytics, which allows real-time tracking of traffic, its sources, and user actions, which helps identify the most effective tools and advertising campaigns. In the context of the emerging impression economy, improving the user experience of potential and existing customers at every touchpoint depends on the speed and convenience of achieving user goals in the digital environment. Search engine marketing is based on users’ search queries in the face of actualized demand. Therefore, websites that are quickly accessible in search and contain a value proposition in accordance with the search queries of potential customers will be convenient for users, have a competitive advantage by providing positive impressions based on an improved customer experience. This approach ensures that the interests of both users and businesses are satisfied, thus achieving the goals of digital marketing and business efficiency in general. The aim of the recearh is to substantiate the relationship between search contextual advertising and search engine optimization as search engine marketing tools and to identify their synergistic impact on creating positive user impressions, increasing targeted traffic and increasing website conversion. In the reseach, the general scientific methods of analysis and synthesis, system-structural analysis, comparison, systematic, logical generalization were used. Based on the semantic mechanism of working with search queries, the article substantiates the relationship between search engine advertising and search engine optimization as search engine marketing tools and reveals their synergistic impact on creating positive user impressions, increasing targeted traffic and increasing website conversion. The proposed algorithms for search engine advertising and internal search engine optimization, taking into account the technical and marketing aspects of the implementation of these digital marketing tools, help in this regard.
{"title":"Search engine marketing in creating website user impressions","authors":"T. Iankovets","doi":"10.31617/1.2024(153)03","DOIUrl":"https://doi.org/10.31617/1.2024(153)03","url":null,"abstract":"Increased competition in the digital environment leads to the search for effective tools to attract targeted traffic to websites. Search engine marketing (SEM), which includes search engine (contextual) advertising (SEA) and search engine optimization (SEO), allows toachieve this aim by means of technical settings and consideration of marketing aspects in creating user impressions. The effectiveness of search engine marketing is tested in practice with the help of web analytics, which allows real-time tracking of traffic, its sources, and user actions, which helps identify the most effective tools and advertising campaigns. In the context of the emerging impression economy, improving the user experience of potential and existing customers at every touchpoint depends on the speed and convenience of achieving user goals in the digital environment. Search engine marketing is based on users’ search queries in the face of actualized demand. Therefore, websites that are quickly accessible in search and contain a value proposition in accordance with the search queries of potential customers will be convenient for users, have a competitive advantage by providing positive impressions based on an improved customer experience. This approach ensures that the interests of both users and businesses are satisfied, thus achieving the goals of digital marketing and business efficiency in general. The aim of the recearh is to substantiate the relationship between search contextual advertising and search engine optimization as search engine marketing tools and to identify their synergistic impact on creating positive user impressions, increasing targeted traffic and increasing website conversion. In the reseach, the general scientific methods of analysis and synthesis, system-structural analysis, comparison, systematic, logical generalization were used. Based on the semantic mechanism of working with search queries, the article substantiates the relationship between search engine advertising and search engine optimization as search engine marketing tools and reveals their synergistic impact on creating positive user impressions, increasing targeted traffic and increasing website conversion. The proposed algorithms for search engine advertising and internal search engine optimization, taking into account the technical and marketing aspects of the implementation of these digital marketing tools, help in this regard.","PeriodicalId":487010,"journal":{"name":"SCIENTIA FRUCTUOSA","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139961147","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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