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PRODUCTIVE CAPACITY AND SUSTAINABLE DEVELOPMENT OF UKRAINE IN THE CONDITIONS OF WAR 战争条件下乌克兰的生产能力和可持续发展
Pub Date : 2024-01-01 DOI: 10.32342/2074-5354-2024-1-60-5
A. Mokiy, Larysa Nozdrina, Andriy Pavlyshyn
The article examines the state of Ukraine’s military economy and forecasts of its reconstruction. It is noted that one of the ways for a country to survive is to maintain the productive capacity of its economy, which reflects the efficient use of all resources, the quality of human capital and sustainable development. The essence and approaches to assessing the productive capacity of Ukraine, in particular according to the Productive Capacities Index (PCI), have been revealed. For the development of the European KLEMS productive capacity model, a formalized model and an approach to deepening its informational component are proposed. The factors of the “technological leap” that can be drivers of the development of productive capacity have been highlighted. The authors have proposed to consider productive capacity through the prism of sustainable development and its goals (SDGs). The “ecological footprint” has been described, which as of 2021 is 73% higher than the possibility of renewing the world’s ecosystems. The paper also covers a comprehensive approach to overcoming this risk (Twin-strategy) based on a combination of economic (but only within ecological) and social determinants of sustainable development. It has been noted that a bilateral “green” and “digital” strategy for the transition to the next stage of sustainable development (Twin Transitions for Global Value Chains) is relevant. A foresight approach to reducing gaps in the development of countries’ economies using advanced “green” technologies has been described.” It is summarized that in order to increase the productive capacity, Ukraine needs to rebuild the economy on the principles of Industry 4.0 with robotized production at “smart” factories. It has been studied that according to the Frontier Technologies Readiness Index, Ukraine belongs to the group of countries with an above-average level of the index. Recommendations on research and management of production potential for the reconstruction of Ukraine’s economy and its growth in the context of a bilateral “green” and “digital” strategy of sustainable development are given.
文章探讨了乌克兰军事经济的现状及其重建预测。文章指出,一个国家的生存之道之一是保持其经济的生产能力,这反映了所有资源的有效利用、人力资本的质量和可持续发展。已经揭示了评估乌克兰生产能力的本质和方法,特别是根据生产能力指数(PCI)。为发展欧洲 KLEMS 生产能力模型,提出了一个正式模型和深化其信息组成部分的方法。作者强调了可推动生产能力发展的 "技术飞跃 "因素。作者建议从可持续发展及其目标(SDGs)的角度来考虑生产能力。作者描述了 "生态足迹",截至 2021 年,"生态足迹 "比更新世界生态系统的可能性高出 73%。文件还介绍了克服这一风险的综合方法(双子战略),其基础是可持续发展的经济决定因素(但仅限于生态决定因素)和社会决定因素的结合。文件指出,向可持续发展下一阶段过渡的双边 "绿色 "和 "数字 "战略(全球价值链的双重过渡)具有现实意义。介绍了利用先进的 "绿色 "技术缩小各国经济发展差距的展望方法"。总结指出,为了提高生产能力,乌克兰需要根据工业 4.0 原则重建经济,在 "智能 "工厂进行机器人生产。据研究,根据前沿技术准备指数,乌克兰属于该指数高于平均水平的国家。在双边 "绿色 "和 "数字 "可持续发展战略的背景下,就乌克兰经济重建和增长的生产潜力研究和管理提出了建议。
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引用次数: 0
THE APPLICATION OF FUZZY SETS THEORY IN THE METHODOLOGICAL APPROACH TO ASSESSING PERSONNEL RISKS OF AN ENTERPRISE 模糊集理论在企业人事风险评估方法中的应用
Pub Date : 2024-01-01 DOI: 10.32342/2074-5354-2024-1-60-14
L. Harmider, L. Korotka, Serhii P. Bazhan, Dmytro M. Aniskevich
The main idea of this paper is the substantiation of the methodological approach to the assessment of personnel risks of enterprises based on the application of the fuzzy logic apparatus in order to identify the problems of personnel risk management and provide appropriate recommendations for their solution. The methodological basis of the study is the classic provisions and fundamental works of foreign and domestic scientists, statistical data, the results of our research into the problems of assessing personnel risks of enterprises. The methods of fuzzy set theory, comparative analysis, scientific abstraction, generalization of scientific experience of modern theoretical research, systemcomplex approach were used. The study proposed a methodological approach to assessing the level of personnel risks of an enterprise; numerical experiments were conducted on the basis of a group of construction equipment manufacturers. Analysis of the results of assessing the level of personnel risks of enterprises made it possible to identify the problems of managing personnel risks at enterprises Statement of a mathematical problem: the work considers hierarchical fuzzy data, namely: four groups of indicators for assessing the level of personnel risks (quantitative composition – F1, state of qualifications and intellectual potential – F2, staff turnover – F3, motivational system – F4), each of the indicators has a different number of fuzzy coefficients (there are twelve of them in the current work – vi , i=1÷12). Indicators are functions of fuzzy coefficients: F1 = r(v1, v2, v3); F2 = g(v4,v5, v6, v7); F3 = h(v8, v9, v10,); F4=q(v11, v12). As an output variable, there is a functional – an integrated indicator Int = f(F1, F2, F3, F4) of the personnel risk level, which, in turn, is also a fuzzy value. Here, the functions r, g, h, q, f are unknown functions of the given variables. We have expert evaluations of the change in all input data; as a rule, they vary within three terms: Low (I), Medium (G), High (E). Formalized information on each variable can be written as , then for a group of indicators we have: . Using a fuzzy system and performing calculations with its help requires the system to have the following structural elements: membership functions of input and output variables, a rule base, and an output mechanism. These structural elements are the components that will be built when designing a fuzzy system. The built mathematical model and the method of its formalization on the basis of FST make it possible to estimate the level of personnel risk at the enterprise, which enables further substantiation of a set of measures to increase the efficiency of its use. The constructed system of fuzzy logical inference can be considered intelligent as it uses elements of computational intelligence, in particular, the theory of fuzzy sets. The proposed methodological approach to assessing the level of personnel risks of enterprises based on the apparatus of fuzzy log
本文的主要思想是在应用模糊逻辑装置的基础上,对企业人员风险评估的方法论进行论证,以找出人员风险管理中存在的问题,并提出相应的解决建议。研究的方法论基础是国内外科学家的经典规定和基础著作、统计数据、我们对企业人事风险评估问题的研究成果。采用了模糊集理论、比较分析、科学抽象、现代理论研究科学经验概括、系统复合方法等方法。研究提出了评估企业人员风险水平的方法论;以一组建筑设备制造商为基础进行了数值实验。通过对企业人员风险水平评估结果的分析,可以发现企业人员风险管理中存在的问题 数学问题陈述:本研究考虑的是分层模糊数据,即:四组人员风险水平评估指标(数量构成 - F1,资格和智力潜力状况 - F2,人员流动 - F3,激励制度 - F4),每个指标都有不同数量的模糊系数(在本研究中有 12 个模糊系数 - vi ,i=1÷12)。指标是模糊系数的函数:F1 = r(v1、v2、v3);F2 = g(v4、v5、v6、v7);F3 = h(v8、v9、v10);F4=q(v11、v12)。作为输出变量,有一个函数--人员风险水平的综合指标 Int = f(F1,F2,F3,F4),它也是一个模糊值。这里,函数 r、g、h、q、f 是给定变量的未知函数。我们有专家对所有输入数据变化的评价;通常,它们在三个条件内变化:低(I)、中(G)、高(E)。每个变量的正式信息可以写成 ,那么对于一组指标,我们有: 。使用模糊系统并在其帮助下进行计算需要系统具备以下结构要素:输入和输出变量的成员函数、规则库和输出机制。这些结构元素是设计模糊系统时要建立的组成部分。在 FST 的基础上建立的数学模型及其形式化方法可以估算出企业的人员风险水平,从而可以进一 步确定一套措施来提高其使用效率。所构建的模糊逻辑推理系统可被视为智能系统,因为它使用了计算智能要素,特别是模糊集理论。所提出的基于模糊逻辑装置的企业人员风险水平评估方法与现有方法相比,在评估人员风险水平和人员流动指标时,可以综合考虑定性和定量指标,并在不确定条件下显著提高决策效率,在出现不利情况时降低成本。
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引用次数: 0
IMPROVEMENT OF THE MANAGEMENT SYSTEM OF FACTORS THAT HINDER THE DEVELOPMENT OF THE NON-OIL INDUSTRY BASED ON INTERNATIONAL EXPERIENCE 根据国际经验,改进阻碍非石油工业发展因素的管理系统
Pub Date : 2024-01-01 DOI: 10.32342/2074-5354-2024-1-60-13
Saadat Jumshud Zeynalova, S. Ibrahimova, Natavan Vagif Ibrahimova
The study of the problems of improving the mechanism of the management of the factors that slow down the development of the non-oil industry confirms the instability of the development rates of the Azerbaijani industry in 2005-2021, the disparities in the development of the industry in the production and processing areas, as well as in the regions. As a result of the study, the classification of internal and external factors that hinder the development of the non-oil industry is justified. Application of ISO standards in enterprises operating for the creation of a non-oil industry based on innovative economy, a new concept of regulation of production activities based on the data of technical projects, technical and economic justifications and project estimates were presented as the main direction of improving the management system of factors that hinder the development process of the non-oil industry. The relevance of the subject. In recent years, factors such as creating an inter-sector balance and effective use of natural and material resources have played an important role in ensuring economic stability in our country, but it is necessary to solve the economic and institutional regulation issues related to the development of the non-oil sector of the industry. Because ensuring the development of the non-oil sector has been set as a priority direction and main task of the state’s economic policy. The main goal in the implementation of the specified task is to increase the level of welfare of the population, transition to an export-oriented economy and improve the competitiveness of the economy. From this point of view, the relevance of the research of the subject is not in doubt. The purpose of the article. The main goal of the research is to create an effective management structure, which ensures the elimination of obstacles that slow down the development of this section of the industry, taking into account the role of the non-oil industrial sector in ensuring the sustainable development of the country’s economy and raising the standard of living of the population, through the formation and evaluation of a qualitatively new model of sustainable economic development of added value growth and structural changes in production areas and enterprises. Elucidation of practical aspects of using the concepts «technical structure of production», «organic structure of capital and turnover rate» to improve the management system of non-oil industries and enterprises, which are considered as objects of study of economic theory, is a priority direction of research. Research methods. The article was written on the basis of scientific research methods which includes theoretical analysis, systematic analysis, statistical analysis, generalization, comparative structural analysis, etc. Scientific innovation. In the article, based on the analysis of the production structure and current situation of the non-oil industry in 2005-2021, the classification of the obsta
对完善非石油工业发展缓慢因素管理机制问题的研究证实,2005-2021 年阿塞拜疆非 石油工业的发展速度不稳定,生产和加工领域以及各地区的非石油工业发展不平衡。研究结果证明,对阻碍非石油工业发展的内部和外部因素进行分类是合理的。在以创新经济为基础创建非石油工业的企业中应用国际标准化组织标准,根据技术项目数据、技术和经济理由以及项目估算对生产活动进行监管的新理念,被作为改进阻碍非石油工业发展进程的因素管理系统的主要方向。课题的现实意义。近年来,建立部门间平衡、有效利用自然资源和物质资源等因素在确保我国经济稳定方面发挥了重要作用,但有必要解决与非石油产业部门发展相关的经济和制度监管问题。因为确保非石油产业的发展已被确定为国家经济政策的优先方向和主要任务。执行该任务的主要目标是提高居民福利水平、向出口导向型经济转型和提高经济竞争力。从这个角度看,本课题研究的现实意义毋庸置疑。文章的目的。考虑到非石油工业部门在确保国家经济可持续发展和提高人民生活水平方面的作用,研究的主要目的是建立一个有效的管理结构,通过形成和评估附加值增长和生产领域及企业结构变化的可持续经济发展新模式,确保消除减缓这部分产业发展的障碍。阐明利用 "生产技术结构"、"资本有机结构和周转率 "等概念改进非石油工业和企业管理体制的实际问题是研究的优先方向,这些概念被视为经济理论的研究对象。研究方法。文章是在科学研究方法的基础上撰写的,包括理论分析法、系统分析法、统计分析法、概括分析法、结构比较分析法等。科学创新。文章在分析 2005-2021 年非石油产业生产结构和现状的基础上,首次对延缓产业发展的障碍进行了分类论证,并提出了消除障碍的具体建议。认识到在非石油工业部门应用国际标准化组织标准和阿塞拜疆共和国加入世界贸易组织在确保商品和服务质量和安全的条件下解决问题的依赖性,根据项目估算文件确定生产的技术结构和根据资本结构和周转率调节收入(利润)分配的建议应被视为该行业管理的创新发展方向。
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引用次数: 0
DIGITIZATION FUNCTIONS OF MARKETING RESOURCES AT THE ENTERPRISE IN CONDITIONS OF ECONOMIC UNCERTAINTY 经济不确定条件下企业营销资源的数字化功能
Pub Date : 2024-01-01 DOI: 10.32342/2074-5354-2024-1-60-15
Iryna Kalina, Oksana Shkolenko, Natalya Shulyar, Yuliia Mazur
The article examines the complex of digitization functions of marketing resources in conditions of economic uncertainty, their interrelationship, and the proven direct impact of the digitization process on the efficiency of enterprise management. It is concluded that modern business structures use digital technologies as a competitive advantage in all areas of their activity: operational processes, business processes, finance, marketing and interaction with market stakeholders. On the basis of the positive correlations summarized by the authors, it can be assumed that the efforts aimed at the digitization of processes can be considered as a managerial innovation that ensures the growth of innovations and increases the efficiency of the functioning of the business structure. On the basis of a systemic approach, the authors substantiated and built a complex functionality of the process of digitization of the company’s marketing resources. In the architecture of complex functionality, the digitization process is determined by the digitization functions of marketing resources, in particular: analytical (data collection and analysis), communication (Internet advertising), sales (sales via the Internet), and the function of regulation and control (regulates and controls the digitization processes of the marketing department). The synthesis of the theory of random processes together with the systemic approach enabled the authors to define marketing resources for enterprise activities as a complete functional dynamic system with a discrete state, in which for each moment of time the economic security of the enterprise in the future depends on the current state of digitization and does not depend on how this state was reached. The prognostic and transformational probabilistic method for determining the effectiveness of digitization of marketing resources of an enterprise’s activities is proposed, which combines the potential of the enterprise’s marketing resources and the functions performed by marketing and allows for taking into account factors of the internal and external environment, the influence of which causes the emergence of risky situations that lead to unjustified losses of the enterprise. The authors have proven the effectiveness of using digital marketing tools within the scope of each marketing function to prevent the occurrence of risky situations in the company’s activities. Within the framework of the analytical function of marketing, a study of the competitive environment has been carried out, the market share of the enterprise has been recognized, an estimate of costs for marketing research has been prepared. Indicators of the communication functionality of marketing activities in the total amount of marketing expenses complement and justify its decisive influence on the general state of not only marketing, but also the entire economic activity of the enterprise. Indicators of the sales function of marketing determine the elasticity of
文章探讨了在经济不确定条件下营销资源数字化功能的复杂性、它们之间的相互关系,以及数字化进程对企业管理效率的直接影响。文章的结论是,现代企业结构将数字技术作为其所有活动领域的竞争优势:运营流程、业务流程、财务、营销以及与市场利益相关者的互动。根据作者总结的正相关关系,可以认为旨在实现流程数字化的努力可被视为一种管理创新,它能确保创新的增长并提高企业结构的运作效率。在系统方法的基础上,作者证实并建立了公司营销资源数字化过程的复合功能。在复杂功能架构中,数字化进程由营销资源的数字化功能决定,特别是:分析(数据收集和分析)、通信(互联网广告)、销售(通过互联网销售)以及调节和控制功能(调节和控制营销部门的数字化进程)。随机过程理论与系统方法的综合使作者能够将企业活动的营销资源定义为一个具有离散状态的完整功能动态系统,在这个系统中,企业未来的经济安全在每一时刻都取决于当前的数字化状态,而不取决于这一状态是如何达到的。提出了确定企业活动营销资源数字化有效性的预测和转换概率方法,该方法结合了企业营销资源的潜力和营销所发挥的功能,并允许考虑内部和外部环境的因素,这些因素的影响导致出现风险情况,从而导致企业的不合理损失。作者证明了在各营销职能范围内使用数字营销工具的有效性,以防止在公司活动中出现风险情况。在营销分析功能的框架内,对竞争环境进行了研究,对企业的市场份额进行了确认,对营销研究的成本进行了估算。市场营销活动的传播功能指标在市场营销费用总额中起补充和证明作用,它不仅对市场营销的总体状况,而且对企业的整个经济活动都有决定性的影响。市场营销的销售功能指标决定了制成品的需求弹性以及其他销售成本。市场营销的调节和控制功能可以分析确保商品流通的成本与所得收入之间的关系。作者对营销业务结构数字化进程架构中各要素所定义的标记有助于提高评估公司活动的效率,使其符合公司在结构化市场空间中运营的主要目标和宗旨,并支持发展、获取利润(收入)和满足消费者最苛刻需求的营销理念。
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引用次数: 0
A COMPARISON OF ARCH MODELS: THE DETERMINANTS OF BITCOIN’S PRICE 拱形模型的比较:比特币价格的决定因素
Pub Date : 2024-01-01 DOI: 10.32342/2074-5354-2024-1-60-10
Esin Demirel
The aim of this study is to determine the number of transactions among the currencies, which will eventually become a part of our lives, cannot be physically held, can move quickly, and emerge as a new shopping and investment tool in the changing world order, as of the year (2023) when this study was conducted. The study focuses on the analysis of the variables that affect the most popular currency, Bitcoin. Although the analysis of variables that influence Bitcoin was determined as the primary aim of the study, the study also attempted to reach a general conclusion about the variables affected by the cryptocurrencies. Since there is no other cryptocurrency that is traded as much as Bitcoin, Bitcoin is thought to be a good model for the analysis of cryptocurrencies. The method used in the study was autoregressive conditional heteroskedastic (ARCH) models. It is believed that the most suitable models for the Bitcoin variable, whose value changes every second, are ARCH and its derivatives. Other models selected from the ARCH models were also added to the analysis as a method. The models used in the study can be listed as follows: linear ARC, generalized ARC (GARCH), exponential GARCH and threshold GARCH. A statistical model called autoregressive conditional heteroscedasticity (ARCH) is used to study the volatility of time series. Through the provision of a volatility model that more closely mimics actual markets, ARCH modeling is utilized in the financial sector to quantify risk. According to ARCH modeling, periods of high volatility are followed by even higher volatility, and periods of low volatility are followed by even lower volatility. In this study, 5 different variables were selected using literature to analyze the variables affecting Bitcoin returns using ARCH models. The dependent variable in the study is the price of Bitcoin. The remaining variables were included in the models as independent variables. These variables are actually variables that are accepted and selected as the best among a set of variables. In other words, 15 variables were first added to the study using the literature. After this, a correlation analysis was carried out. As a result of the correlation analysis, the variables with the highest correlation with the price of Bitcoin, which is the dependent variable, and the lowest correlation with each other were retained in the model. These variables are Bitcoin Price, Crude Oil Spot Price, Euro-Dollar Parity, Gold Spot Price and NASDAQ Composite Index. The study period is between 2020 and 2023 and it was studied using daily data. Days with no data were removed from the daily period from 2020 to 2023 and loss of information was prevented. After removing missing observations, this study examined the remaining 837 observations. During the research, while running the models created using different methods, it was found that the model that gives the best result is the GARCH model. In other words, when modeling the variables aff
本研究的目的是确定各种货币之间的交易数量,这些货币最终将成为我们生活的一部分,无法实际持有,可以快速流动,并在本研究进行的那一年(2023 年)在不断变化的世界秩序中作为一种新的购物和投资工具出现。本研究的重点是分析影响最流行货币比特币的变量。虽然分析影响比特币的变量被确定为本研究的主要目的,但本研究也试图就受加密货币影响的变量得出一般性结论。由于没有其他加密货币的交易量能与比特币相提并论,因此比特币被认为是分析加密货币的一个很好的模型。研究中使用的方法是自回归条件异方差(ARCH)模型。人们认为,对于价值每秒都在变化的比特币变量来说,最合适的模型是 ARCH 及其衍生模型。从 ARCH 模型中选取的其他模型也作为一种方法加入到分析中。研究中使用的模型可以列举如下:线性 ARC、广义 ARC(GARCH)、指数 GARCH 和阈值 GARCH。自回归条件异方差(ARCH)统计模型用于研究时间序列的波动性。通过提供更接近实际市场的波动率模型,ARCH 模型被金融部门用来量化风险。根据 ARCH 模型,高波动期之后是更高的波动期,而低波动期之后是更低的波动期。在本研究中,利用文献选择了 5 个不同的变量,使用 ARCH 模型分析影响比特币收益的变量。研究中的因变量是比特币价格。其余变量作为自变量被纳入模型。这些变量实际上是在一组变量中被认可和选择为最佳的变量。换句话说,研究首先利用文献加入了 15 个变量。之后,进行了相关分析。根据相关性分析的结果,模型中保留了与因变量比特币价格相关性最高、相互之间相关性最低的变量。这些变量是比特币价格、原油现货价格、欧元兑美元平价、黄金现货价格和纳斯达克综合指数。研究期间为 2020 年至 2023 年,使用每日数据进行研究。从 2020 年到 2023 年的每日数据中剔除了没有数据的日子,以防止信息丢失。在剔除缺失的观测数据后,本研究对剩余的 837 个观测数据进行了研究。在研究过程中,在运行使用不同方法创建的模型时,发现结果最好的模型是 GARCH 模型。换句话说,在对影响比特币(从人口角度看加密货币)的变量进行建模时,比较线性 ARCH、广义 ARCH (GARCH)、指数 GARCH 和 ARCH 模型的阈值 GARCH,可以发现 GARCH 模型的结果最好。将 GARCH 模型的输出与本研究未包括的其他 ARCH 模型进行比较,可作为今后研究的一项建议。
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引用次数: 0
ENTERPRISE DEVELOPMENT STRATEGY IN THE GLOBAL ENVIRONMENT 全球环境下的企业发展战略
Pub Date : 2024-01-01 DOI: 10.32342/2074-5354-2024-1-60-12
Nataliia Parkhomenko, I. Otenko, Vasyl Otenko, Oleksandra Gron
Enterprises develop and interact with the global environment. Their activities are influenced by various factors, and timely identification of the degree of their influence allows forecasting business development and reasonably choosing development strategies. The work is based on the hypothesis that in the global environment, under the influence of internal and external factors, tools can be developed for enterprise assessment and business strategy formation. The puprose of the paper is to develop a toolkit for evaluating an enterprise in a global environment for choosing a development strategy. In the article, the authors conduct a study of the influence of factors of the global environment on the development of the enterprise, propose a model with the help of which it is expedient to forecast the metastate of the enterprise and put forward proposals for choosing an effective development strategy. A structural and logical model for ensuring the stable development of business systems has been proposed. In the process of research, the authors developed a system of indicators that form an integral index that characterizes the effectiveness of the development of business systems. The basis of the integral indicator of the metastate of the development of business systems is a set of indicators for assessing the development and changes in the state of business systems in a dynamic global environment. The economic and mathematical model of estimating the metastate of business systems is considered as a reflection and formalization of the main, essential parameters of business systems development (production, technological and property, personnel, social, financial, material and supply, marketing, foreign trade. The integral metastate index of business systems systematically reflects the effectiveness of the Kharkiv machine-building business systems and allows determining strategies for their development. The selected machine-building enterprises have been grouped by the following types of development strategies: a rapid growth strategy aimed at ensuring the development of enterprises, offensive positions; a strategy of moderate growth and stabilization, characterized by stable parameters of business systems development, adequacy of resources for development, aimed at saving resources and costs, market expansion and development, product upgrades, innovative development; a strategy of curtailment, reduction, which is characterized by negative development trends due to lower profits, reduced assets, reorientation of consumers to other products or markets. As a result of the research, a methodological approach to the assessment of trends in the development of business systems has been developed, which will allow obtaining additional advantages in the global environment. Determination of benefits becomes a basic characteristic for monitoring information provision regarding the organization of enterprise activities in a global environment. The paper makes a
企业的发展与全球环境相互影响。它们的活动受到各种因素的影响,及时识别这些因素的影响程度可以预测业务发展并合理选择发展战略。这项工作的假设基础是,在全球环境中,在内部和外部因素的影响下,可以开发企业评估和业务战略制定的工具。本文的目的是开发一套工具包,用于在全球环境中评估企业,以选择发展战略。在文章中,作者对全球环境因素对企业发展的影响进行了研究,提出了一个模型,借助该模型可以预测企业的蜕变,并为选择有效的发展战略提出建议。提出了确保企业系统稳定发展的结构和逻辑模型。在研究过程中,作者开发了一套指标体系,这些指标构成了一个综合指数,用以表征企业系统发展的有效性。商业系统发展蜕变综合指标的基础是一套用于评估全球动态环境中商业系统发展和状态变化的指标。估算企业系统陨落的经济数学模型被认为是企业系统发展的主要基本参数(生产、技术和财产、人事、社会、金融、物质和供应、营销、外贸)的反映和形式化。企业系统综合指数系统地反映了哈尔科夫机械制造企业系统的有效性,并有助于确定其发展战略。选定的机械制造企业按以下发展战略类型进行了分组:快速增长战略,旨在确保企业的发展和进攻地位;适度增长和稳定战略,其特点是企业系统发展参数稳定、发展资源充足,旨在节约资源和成本、扩大和开发市场、产品升级、创新发展;缩减和减少战略,其特点是由于利润降低、资产减少、消费者转向其他产品或市场而出现消极发展趋势。研究的结果是,开发出了一种评估商业系统发展趋势的方法论,这将有助于在全球环境中获得更多优势。效益的确定成为在全球环境中监测有关企业活动组织的信息提供的基本特征。本文对企业发展评估方法的研究做出了贡献,该方法不仅适用于哈尔科夫地区,也适用于其他企业。在全球环境因素影响发生变化的情况下,应明确其影响程度。这项工作为从战略管理、六西格玛概念和生产优化的角度开展进一步研究提供了机会。
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引用次数: 0
THE IMPACT OF THE TAX LANDSCAPE OF THE COUNTRY ON THE TAX PLANNING OF TNCs UNDER THE BEPS PROJECT 在 BEPS 项目下,国家税收状况对跨国公司税收规划的影响
Pub Date : 2024-01-01 DOI: 10.32342/2074-5354-2024-1-60-7
Y. Hlushchenko, O. Korohodova, N. Chernenko, Kateryna Moskvychova
The article notes that in the context of globalization, multinational corporations exert an increasing influence on the economies of their home countries, host countries, and the overall state of international economic relations. The authors underline that tax planning is one of the TNC activities that grabs attention of the global public in terms of both its favorable and unfavorable effects. The article offers its own definition of the term «tax landscape», in which, unlike the existing ones, vertical, horizontal and temporal aspects are distinguished. The vertical aspect is presented as a synthesis of the supranational level of taxation and the national one; horizontal, as a system of tax rules and laws within a separate state; temporal, as a change in the main elements of taxation over time. It has been proven that at the current stage of formation of tax landscapes to characterize the supranational level, it is necessary to take into account the elements of taxation defined as part of the implementation of the international BEPS project: the global minimum tax, tax rates for surplus profits, and surplus profits as an object of taxation. The authors have been able to divide the studied countries into three groups depending on the level of direct taxation: high (United States, Canada and Australia), moderate (Great Britain, France, Italy, India, Germany and Switzerland), and low (China and Saudi Arabia). The first group (the United States) and the second group (the United Kingdom, Germany, France, Switzerland, and Italy) have been found to have the greatest tax losses as a result of «tax havens.» The level of direct taxation (profit and capital) in the countries of registration and countries of digital presence, the volatility of tax legislation, and compliance with the conditions of tax justice have been proposed as factors of the tax landscape to be taken into account by transnational corporations when developing tax planning strategies.
文章指出,在全球化背景下,跨国公司对其母国、东道国的经济以及国际经济关系的整体状况产生了越来越大的影响。作者强调,税收筹划是跨国公司的活动之一,其有利和不利影响都会引起全球公众的关注。文章对 "税收景观 "一词提出了自己的定义,与现有定义不同的是,该定义区分了纵向、横向和时间方面。纵向方面是指超国家层面的税收和国家层面的税收的综合;横向方面是指一个独立国家内的税收规则和法律体系;时间方面是指税收的主要要素随着时间的推移而发生的变化。事实证明,在当前税收格局形成阶段,要描述超国家层面的特点,就必须考虑到作为实施国际 BEPS 项目的一部分而确定的税收要素:全球最低税、剩余利润税率以及作为征税对象的剩余利润。作者根据直接税水平将所研究的国家分为三组:高税率国家(美国、加拿大和澳大利亚)、中等税率国家(英国、法国、意大利、印度、德国和瑞士)和低税率国家(中国和沙特阿拉伯)。第一组(美国)和第二组(英国、德国、法国、瑞士和意大利)因 "避税天堂 "而造成的税收损失最大。有人提出,注册国和数字存在国的直接税(利润和资本)水平、税收立法的不稳定性以及对税收公正条件的遵守,是跨国公司在制定税收筹划战略时应考虑的税收环境因素。
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引用次数: 0
CAPITALIZATION OF INTELLECTUAL POTENTIAL: EDUCATIONAL AND MANAGERIAL ASPECT 知识潜力的资本化:教育和管理方面
Pub Date : 2024-01-01 DOI: 10.32342/2074-5354-2024-1-60-3
Olena Plaksiuk, Liudmyla Pankova
The article is aimed at researching the capitalization of intellectual potential based on the analysis of the indicators of the created multi-level model to increase the efficiency of the use of human resources both in individual organizations and in the country as a whole. Theoretical aspects of intellectual capital management, structural components and approaches to its evaluation have been considered and summarized. It has been determined that insufficient attention is paid to intellectual potential as a capitalization resource in modern research, and the assessment of the capitalization of intellectual potential from the point of view of the income approach causes conflicting opinions among scientists. At the institution of systematization of scientific research, its own view on the concept of “capitalization of intellectual potential” has been substantiated and formed. It has been proven that the management of capitalization processes of human resources at the micro and macro levels is a determining factor of economic development, as it contributes to the growth of the value of assets and the quality and well-being of the population. A multi-level model of the process of capitalization of human potential has been proposed in order to reflect the cyclical transformation of human capital in the creation of added value and to reveal the possibilities of improving the management of the process of capitalization of human potential when combining the resources of education and entrepreneurship. It has been established that the level of capitalization of the intellectual capital of Slovakia is several times lower than the level of capitalization of the labor potential, which indicates a decrease in the prestige of education and the need to deepen the knowledge and skills obtained at the level of general secondary education. Based on the results of the analytical observation, a number of negative factors affecting the indicators of the level of capitalization of intellectual potential have been revealed. It has been established that at the global level, Slovakia’s economy has three times less ability to capitalize intellectual potential than most developed European countries, which indicates a much lower level of competitiveness of Slovakia in terms of attraction, use and development of intellectual potential. Strategies for the development of higher education have only a formal nature, which affects the real management of the system, and long-term priorities are not translated into other areas of the functioning of institutions, such as marketing, partnership development and strategic management of human resources. To date, the topic of cooperation between the educational and business sectors remains one of the most controversial and problematic, since the education system, which has been operating for years, has been rather slow in implementing the latest management methods and does not take into account mutual readiness for cooperation. The need
本文旨在根据对所创建的多层次模型指标的分析,研究智力潜力的资本化问题,以提高各组织和整个国家的人力资源使用效率。对智力资本管理的理论方面、结构组成部分及其评估方法进行了研究和总结。已经确定,在现代研究中,智力潜能作为一种资本化资源没有得到足够的重视,而从收入法的角度对智力潜能资本化进行评估会导致科学家之间的意见分歧。在科学研究系统化机构中,已经证实并形成了自己对 "智力潜能资本化 "概念的看法。事实证明,在微观和宏观层面对人力资源资本化过程的管理是经济发展的决定性因素,因为它有助于资产价值的增长以及人口素质和福祉的提高。为了反映人力资本在创造附加值过程中的周期性转化,并揭示在结合教育和创业资源时改进人力资本资本化过程管理的可能性,我们提出了一个多层次的人力资本资本化过程模型。研究发现,斯洛伐克智力资本的资本化水平比劳动潜力的资本化水平低几倍,这表明教育的声望有所下降,需要深化在普通中等教育阶段获得的知识和技能。根据分析观察的结果,揭示了一些影响智力潜能资本化水平指标的消极因素。已经确定,在全球范围内,斯洛伐克经济的知识潜力资本化能力比大多数欧洲发达国家低三倍,这表明斯洛伐克在吸引、利用和开发知识潜力方面的竞争力水平要低得多。高等教育发展战略只具有形式上的性质,这影响了系统的实际管理,长期优先事项没有转化为机构运作的其他领域,如市场营销、伙伴关系发展和人力资源战略管理。迄今为止,教育部门与企业部门之间的合作仍是最具争议和最成问题的话题之一,因为教育系统运行多年,在实施最新管理方法方面相当缓慢,也没有考虑到双方的合作意愿。实施和改进教育机构、教育、科学、研究和体育部与企业部门之间的合作措施的必要性得到了证实。
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引用次数: 0
ANALYSIS OF THE EFFICIENCY OF USING MONETARY POLICY INSTRUMENTS IN UKRAINE DURING THE CRISES OF 2008-2009 AND 2019-2020 乌克兰在 2008-2009 年和 2019-2020 年危机期间使用货币政策工具的效率分析
Pub Date : 2024-01-01 DOI: 10.32342/2074-5354-2024-1-60-11
A. Mahdich, Oleksandr A. Zadoia, Bohdan O. Honcharuk
The article is devoted to the analysis, comparison and evaluation of the effectiveness of the foreign exchange policy instruments used during the crises of 2008-2009 and 2019-2020 in Ukraine. The main types of instruments of foreign exchange regulation and the priority areas of their application were defined. The authors took under consideration the key features of the construction of the socioeconomic model of Ukraine, the geopolitical situation, and the imposition of cyclical fluctuations during the considered periods. In the course of the study, the exchange rate fluctuations of the national currency against the US dollar were monitored to determine dynamics of the devaluation and revaluation processes within the given time frames. In order to detail the regulatory foreign exchange policy, a separate analysis of the use of NBU tools within the current and long-term strategy was carried out, the differences were identified and the consequences were outlined. The conducted research showed that during both crises the discount policy, namely the change in the discount rate, was most actively used. But the changes were somewhat divergent: more aggressive liberal measures taken to reduce the discount rate during the 2019-2020 crisis appeared to be more effective compared to the crisis of 2008-2009. This is evidenced by data on changes in GDP PPP, indicating the best positive dynamics when exiting the recession during the pandemic. However, in both cases, significant devaluation was observed. In order to determine the causes and consequences of the depreciation of the national currency in relation to the US dollar and other currencies, an analysis of the balance of payments accounts was carried out by individual articles. This made it possible to indicate significant differences in the nature of the origin of these crises. The instruments of motto policy were also used with varying degrees of activity and in the opposite direction. Foreign exchange interventions in 2008-2009, in contrast to the period of 2019-2020, were used very limitedly due to the rather rapid depletion of gold and foreign exchange reserves. Foreign exchange restrictions were strengthened in 2008-2009, and liberalized in 2019-2020. As a result, it allowed to revive investment flows and improve the business climate in the country. It is also noted that against the background of general devaluation during both crises, a period of revaluation of the national currency was also observed in 2019. The analysis showed that in that case it was rather a negative phenomenon, which led to significant losses in the revenue part of the budget due to a decrease in revenues from customs payments, resulted from the inconsistent actions of the NBU and relevant ministries. Other elements of foreign exchange policy were almost not used: the degree of currency convertibility and the exchange rate regime did not change (with the exception of a short period of introduction of the exchange rate band). Th
文章专门分析、比较和评估了乌克兰在 2008-2009 年和 2019-2020 年危机期间使用的外汇政策工具的有效性。文章界定了外汇监管工具的主要类型及其优先应用领域。作者考虑到了乌克兰社会经济模式构建的主要特点、地缘政治局势以及考虑期间周期性波动的影响。在研究过程中,对本国货币对美元的汇率波动进行了监测,以确定在给定时间框架内贬值和重估过程的动态。为了详细说明外汇监管政策,对当前和长期战略中国家银行工具的使用情况进行了单独分析,确定了差异并概述了后果。研究结果表明,在两次危机期间,贴现政策,即贴现率的变化,得到了最积极的应用。但变化有些不同:与 2008-2009 年危机相比,2019-2020 年危机期间为降低贴现率而采取的更为激进的自由措施似乎更为有效。国内生产总值购买力平价的变化数据证明了这一点,表明在大流行病期间走出衰退时的积极动态最好。然而,在这两种情况下,都出现了大幅贬值。为了确定本国货币相对于美元和其他货币贬值的原因和后果,对国际收支账户进行了逐条分析。通过分析,可以发现这些危机的起源在性质上存在重大差异。格言政策工具的使用程度也各不相同,而且方向相反。与 2019-2020 年期间不同的是,2008-2009 年期间,由于黄金和外汇储备消耗相当快,外汇干预措施的使用非常有限。2008-2009 年加强了外汇限制,2019-2020 年则放开了外汇限制。因此,这使得投资流动得以恢复,并改善了该国的商业环境。还应指出的是,在两次危机期间普遍贬值的背景下,2019 年也出现了本国货币重估的时期。分析表明,在这种情况下,这反而是一种消极现象,由于国家银行和相关部委的行动不一致,导致海关支付收入减少,造成预算收入部分的重大损失。外汇政策的其他要素几乎没有使用:货币可兑换程度和汇率制度没有改变(短期内引入 汇率带除外)。长期外汇政策的工具也是如此:国际结算顺序略有调整,但调整幅度不大;汇率和比价制度保持不变;黄金和储备货币的使用与外汇储备的多样化相结合,主要与外汇干预和履行外债义务有关。通过分析可以确定乌克兰外汇政策在稳定经济和实现可持续经济增长方面的主要方向。为解决这一问题,最好逐步实行外汇自由化,引入新的改革和国家项目,以改善投资环境。此外,还应该通过鼓励以本国货币贷款的措施,使企业债务非美元化。从长远来看,应加强金融和资本市场,以确保经济增长的稳定性。
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引用次数: 0
LAND MARKET: REALITIES OF UKRAINE AND EXPERIENCE OF POLAND 土地市场:乌克兰的现实和波兰的经验
Pub Date : 2024-01-01 DOI: 10.32342/2074-5354-2024-1-60-17
Liubov V. Gutsalenko, Anatolii D. Dibrova, Nataliia I. Koval, Nataliia G. Tsaruk
Agricultural lands are an indispensable resource for ensuring food security in Ukraine. Ukraine is on the path of reforming land relations and forming a market for agricultural land. Since Poland is close to Ukraine in terms of climatic conditions and land use, its experience had been taken into account. The purpose of the article is to form the process of the agricultural land market in Ukraine based on the experience of Poland. To study the research problems, comparative methods of research and observation have been used, as well as methods of synthesis, analysis and abstract logical approaches to the search, justification and determination of periods of development of land relations in Ukraine and Poland. The article discusses the approaches of scientists to determining the essence of the “land market”, outlines the conditions for the development of the land market in European countries (Holland, Switzerland, Austria, Germany, Great Britain, Scotland, Spain, Poland, Bulgaria, Romania, Croatia, and Estonia). The periods of development of the land market in Poland and Ukraine have been highlighted. An analytical assessment of the market for the purchase and sale of agricultural land in the regions of Ukraine has been carried out (indicating the number of transactions completed and the total area of land plots). Comparative information on the cost of land in the European Union countries has been provided. The authors’ vision of the process of forming the agricultural land market in Ukraine is summarized, highlighting: I - Legal regulation; II - The step-by-step process of implementing the reform in accordance with the legislative framework, features of the implementation of land reform under martial law; III - Implementation of the land market using a transparent system through the Application (Unified portal of public services) Action; VI – State control over available agricultural lands and their legal structure; V – Conducting an expert assessment of land plots and/or determining their regulatory assessment; VI – State control over available agricultural lands and their legal structure; VII - Constant monitoring of the functional use of agricultural land.
农业用地是确保乌克兰粮食安全不可或缺的资源。乌克兰正走在改革土地关系和形成农业用地市场的道路上。由于波兰在气候条件和土地利用方面与乌克兰相近,因此其经验也被考虑在内。文章的目的是在波兰经验的基础上形成乌克兰农业用地市场的进程。为了研究这些问题,使用了比较研究和观察方法,以及综合、分析和抽象逻辑方法来寻找、论证和确定乌克兰和波兰土地关系的发展时期。文章讨论了科学家确定 "土地市场 "本质的方法,概述了欧洲国家(荷兰、瑞士、奥地利、德国、英国、苏格兰、西班牙、波兰、保加利亚、罗马尼亚、克罗地亚和爱沙尼亚)土地市场的发展条件。重点介绍了波兰和乌克兰土地市场的发展时期。对乌克兰各地区的农业用地买卖市场进行了分析评估(指出了已完成交易的数量和地块的总面积)。还提供了有关欧盟国家土地成本的比较信息。作者对乌克兰农业用地市场的形成过程进行了总结,并强调了以下几点:I - 法律规定;II - 根据立法框架逐步实施改革的过程,根据戒严法实施土地改革的特点;III - 通过 "应用(公共服务统一门户)行动 "利用透明系统实施土地市场;V - 对现有农业用地及其法律结构进行国家控制;V - 对地块进行专家评估和/或确定其监管评估;VI - 对现有农业用地及其法律结构进行国家控制;VII - 不断监测农业用地的功能使用。
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