Pub Date : 2023-01-01DOI: 10.32983/2222-4459-2023-9-49-55
Georgii O. Synianskyi
Digitalization is one of the key modern drivers of influence on the development of the economies of both individual countries and the world economy as a whole. Accordingly, the megatrend of digitalization determines both opportunities and challenges for national economies with the most significant focus on the largest economies of the countries to which the German economy belongs. The aim of the article is to analyze the features of the complex of actions of the part of the Federal Republic of Germany to support digitalization in the traditional sectors of the economy. The article discusses the features of transformation under the influence of digitalization in the traditional sectors of the German economy, which leads to significant changes in the driving forces of the economic model of the Federal Republic. It is noted that the German economy faces a number of short-term challenges, including the long-term consequences of the COVID-19 pandemic and the Russian-Ukrainian war. In particular, under the influence of exogenous factors, the inflation rate in Germany increased to 7.9% in 2022 from 3.1% in 2021. These crisis challenges have put a certain strain on various sectors of the German economy, creating new challenges for economic development. It is noted that the Federal Government of Germany applies an integrated approach aimed at stimulating both economic development at the short-term stage and long-term growth, based on investments in renewable energy and digitalization. It is emphasized that this balanced approach within the framework of the public policy has contributed to reducing Germany’s dependence on existing exogenous challenges, also to the active emergence of Germany as a leader in the world economic transformation. The key directions of the public policy of digital transformation of Germany are allocated. In addition, the main challenges of digital transformation for the national economy of the Federal Republic of Germany are emphasized. The proposed research can be useful for specialized scientists and analysts, research centers, authorities of both the State and the local levels, and international organizations. The prospects of this study are seen in the analysis of cases of leading national economies on digital transformation and their adaptation in Germany.
{"title":"Drivers of German Economic Development in the Context of the Megatrend of Digitalization","authors":"Georgii O. Synianskyi","doi":"10.32983/2222-4459-2023-9-49-55","DOIUrl":"https://doi.org/10.32983/2222-4459-2023-9-49-55","url":null,"abstract":"Digitalization is one of the key modern drivers of influence on the development of the economies of both individual countries and the world economy as a whole. Accordingly, the megatrend of digitalization determines both opportunities and challenges for national economies with the most significant focus on the largest economies of the countries to which the German economy belongs. The aim of the article is to analyze the features of the complex of actions of the part of the Federal Republic of Germany to support digitalization in the traditional sectors of the economy. The article discusses the features of transformation under the influence of digitalization in the traditional sectors of the German economy, which leads to significant changes in the driving forces of the economic model of the Federal Republic. It is noted that the German economy faces a number of short-term challenges, including the long-term consequences of the COVID-19 pandemic and the Russian-Ukrainian war. In particular, under the influence of exogenous factors, the inflation rate in Germany increased to 7.9% in 2022 from 3.1% in 2021. These crisis challenges have put a certain strain on various sectors of the German economy, creating new challenges for economic development. It is noted that the Federal Government of Germany applies an integrated approach aimed at stimulating both economic development at the short-term stage and long-term growth, based on investments in renewable energy and digitalization. It is emphasized that this balanced approach within the framework of the public policy has contributed to reducing Germany’s dependence on existing exogenous challenges, also to the active emergence of Germany as a leader in the world economic transformation. The key directions of the public policy of digital transformation of Germany are allocated. In addition, the main challenges of digital transformation for the national economy of the Federal Republic of Germany are emphasized. The proposed research can be useful for specialized scientists and analysts, research centers, authorities of both the State and the local levels, and international organizations. The prospects of this study are seen in the analysis of cases of leading national economies on digital transformation and their adaptation in Germany.","PeriodicalId":53291,"journal":{"name":"Biznes Inform","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135508708","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.32983/2222-4459-2023-9-12-18
Oleksandr V. Shevchenko
The purpose of the article is to study global trends in climate change, which is one of the most pressing threats with a long-term negative impact on the population, environment and economy. The article analyzes the impact of global climate change on land resources, agriculture, forestry, water resources, emergencies, etc. It is defined that global climate change is one of the most acute problems of human development, ignoring which in the long run will lead to a leveling of economic growth. In addition, climate change can lead to various negative consequences, such as an increase in the frequency and intensity of natural disasters, worsening conditions for agricultural production, threatening changes in the regimes of water resources, high temperatures, air pollution, etc. The article examines the anthropogenic causes that have led to the global problem of climate change. The main causes and features of the global warming and climate change process are identified. The natural and anthropogenic factors that influence global warming and climate change are described. Examples of climate change in different regions of the world are given, and their consequences are characterized. The article presents a forecast of regional manifestations of global climate change, which is important for regional development and strategic planning. Forecasts help to develop adaptation strategies and measures to reduce the negative impacts and take advantage of opportunities that may arise as a result of changes. In addition, regional analysis makes it possible to determine the specifics of the impact of climate change on specific territories and take them into account in the development of strategies for balanced development, ensuring public safety and preserving natural resources. Approaches to determining the characteristics in the context of future climate change are proposed, as well as approaches to developing an adaptation policy in relation to possible consequences of climate change. The results of the study can be used by local government officials to assess the causes and consequences of global warming and extreme weather events, as well as to formulate adaptation policies.
{"title":"Global Ecological and Economic Preconditions of Climate Changes and their Forecast Dynamics in the Medium and Long Terms","authors":"Oleksandr V. Shevchenko","doi":"10.32983/2222-4459-2023-9-12-18","DOIUrl":"https://doi.org/10.32983/2222-4459-2023-9-12-18","url":null,"abstract":"The purpose of the article is to study global trends in climate change, which is one of the most pressing threats with a long-term negative impact on the population, environment and economy. The article analyzes the impact of global climate change on land resources, agriculture, forestry, water resources, emergencies, etc. It is defined that global climate change is one of the most acute problems of human development, ignoring which in the long run will lead to a leveling of economic growth. In addition, climate change can lead to various negative consequences, such as an increase in the frequency and intensity of natural disasters, worsening conditions for agricultural production, threatening changes in the regimes of water resources, high temperatures, air pollution, etc. The article examines the anthropogenic causes that have led to the global problem of climate change. The main causes and features of the global warming and climate change process are identified. The natural and anthropogenic factors that influence global warming and climate change are described. Examples of climate change in different regions of the world are given, and their consequences are characterized. The article presents a forecast of regional manifestations of global climate change, which is important for regional development and strategic planning. Forecasts help to develop adaptation strategies and measures to reduce the negative impacts and take advantage of opportunities that may arise as a result of changes. In addition, regional analysis makes it possible to determine the specifics of the impact of climate change on specific territories and take them into account in the development of strategies for balanced development, ensuring public safety and preserving natural resources. Approaches to determining the characteristics in the context of future climate change are proposed, as well as approaches to developing an adaptation policy in relation to possible consequences of climate change. The results of the study can be used by local government officials to assess the causes and consequences of global warming and extreme weather events, as well as to formulate adaptation policies.","PeriodicalId":53291,"journal":{"name":"Biznes Inform","volume":"233 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135508710","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.32983/2222-4459-2023-9-19-26
Volodymyr А. Mukhin, Nadiia V. Bielikova
One of the most powerful in terms of the scale of destruction during the war, the involvement of the population in hostilities and the speed of post-war recovery is the experience of countries that went through World War II. In addition to the Marshall Plan, history has several other examples of successful post-war recovery of socioeconomic development, the return of the potential destroyed by the war, as well as the successful post-war modernization of the economy. In this regard, some further deepening requires research on the directions and prospects for the implementation of foreign post-war experience in the realities of Ukraine, also the search for ways to address possible problematic issues that will accompany this process. The aim of the article is to generalize the foreign experience of post-war economic recovery and analyze the possibilities of its implementation in Ukraine and its regions in the post-war period. An analysis of the mechanisms and features of the post-war recovery of South Korea, Japan, and Germany is carried out and it is determined that the common point for all countries is the combination of international assistance (its transparent and effective use) and the creation of the country-specific mechanisms for post-war recovery, corresponding to national socioeconomic institutions. It is substantiated that the ongoing monitoring and assessment of losses indicate significant damage, which Ukraine is unlikely to be able to compensate for on its own. On the positive side, the availability of donor support is one of the success factors in the post-war recovery of the countries analyzed above. It is determined that the presence of significant losses to the economy after the war does not mean that post-war recovery cannot be effective. On the contrary, the experience of foreign countries that successfully recovered in the post-war period shows that sufficient amounts of donor assistance and a transparent mechanism for its use is the key to the recovery of industry on a qualitatively new basis and an increase in the efficiency of the economy as a whole compared to the pre-war period. It is proved that an effective post-war recovery plan for Ukraine must necessarily take into account national and regional characteristics, for example, when determining priorities for the first-order recovery – industries that have innovative competitive potential. In the process of post-war recovery, the model of the economy should change by modernizing each of its components, which will ensure its efficiency and resilience to external and internal challenges in the future.
{"title":"Directions and Prospects for the Implementation of Foreign Experience in the Restoration of Socioeconomic Development after Military Conflicts","authors":"Volodymyr А. Mukhin, Nadiia V. Bielikova","doi":"10.32983/2222-4459-2023-9-19-26","DOIUrl":"https://doi.org/10.32983/2222-4459-2023-9-19-26","url":null,"abstract":"One of the most powerful in terms of the scale of destruction during the war, the involvement of the population in hostilities and the speed of post-war recovery is the experience of countries that went through World War II. In addition to the Marshall Plan, history has several other examples of successful post-war recovery of socioeconomic development, the return of the potential destroyed by the war, as well as the successful post-war modernization of the economy. In this regard, some further deepening requires research on the directions and prospects for the implementation of foreign post-war experience in the realities of Ukraine, also the search for ways to address possible problematic issues that will accompany this process. The aim of the article is to generalize the foreign experience of post-war economic recovery and analyze the possibilities of its implementation in Ukraine and its regions in the post-war period. An analysis of the mechanisms and features of the post-war recovery of South Korea, Japan, and Germany is carried out and it is determined that the common point for all countries is the combination of international assistance (its transparent and effective use) and the creation of the country-specific mechanisms for post-war recovery, corresponding to national socioeconomic institutions. It is substantiated that the ongoing monitoring and assessment of losses indicate significant damage, which Ukraine is unlikely to be able to compensate for on its own. On the positive side, the availability of donor support is one of the success factors in the post-war recovery of the countries analyzed above. It is determined that the presence of significant losses to the economy after the war does not mean that post-war recovery cannot be effective. On the contrary, the experience of foreign countries that successfully recovered in the post-war period shows that sufficient amounts of donor assistance and a transparent mechanism for its use is the key to the recovery of industry on a qualitatively new basis and an increase in the efficiency of the economy as a whole compared to the pre-war period. It is proved that an effective post-war recovery plan for Ukraine must necessarily take into account national and regional characteristics, for example, when determining priorities for the first-order recovery – industries that have innovative competitive potential. In the process of post-war recovery, the model of the economy should change by modernizing each of its components, which will ensure its efficiency and resilience to external and internal challenges in the future.","PeriodicalId":53291,"journal":{"name":"Biznes Inform","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135508991","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.32983/2222-4459-2023-9-135-146
Yelizaveta L. Shkurko
The purpose of the article is to conduct research and analyze the issue of forming the social and psychological competence of future specialists in transportation technologies in the maritime and river transport industry. The overall goal of the study is to identify key aspects and factors that influence the process of applicants’ professional development and their readiness to perform professional duties in the modern conditions of transportation industry development. The article explores important aspects of training future specialists who will work in the field of transport technologies, in particular, in maritime and river transport. The author of the article analyzes the theoretical foundations of the formation of professionogenesis and socio-psychological competence of applicants aimed at creating a basis for the professional development of future specialists. In order to achieve this goal, the scholars have developed a methodology for organizing an experimental study that allowed to determine the level of readiness of applicants of higher and vocational education institutions to obtain technical education and form competencies for further professional growth in the transport industry. The study identified the key components that affect the readiness of applicants to work in the transport industry, in particular in the field of maritime and river transport. Practical recommendations for the implementation and improvement of the professional qualities of applicants in the field of preparation for professional activities in the transport industry, in particular in the water transport sector, are elaborated. The practical significance of the study lies in the fact that through this research, the scientific community has the opportunity to obtain new data regarding the formation of professionogenesis and professional growth of applicants specializing in transportation fields, particularly in maritime and river transport. The research findings can be used to improve educational programs and teaching methods aimed at providing more effective training for future professionals in the transportation industry. Overall, this article represents a significant contribution to the development of scientific thought in the field of professional preparation for future specialists in transportation technologies, and it also provides practical recommendations for their successful professional development in the transportation sector, fostering the further growth and enhancement of this industry.
{"title":"Development of Professional Competence of Future Specialists in Transport Technologies in Maritime and River Transport through Professionogenesis","authors":"Yelizaveta L. Shkurko","doi":"10.32983/2222-4459-2023-9-135-146","DOIUrl":"https://doi.org/10.32983/2222-4459-2023-9-135-146","url":null,"abstract":"The purpose of the article is to conduct research and analyze the issue of forming the social and psychological competence of future specialists in transportation technologies in the maritime and river transport industry. The overall goal of the study is to identify key aspects and factors that influence the process of applicants’ professional development and their readiness to perform professional duties in the modern conditions of transportation industry development. The article explores important aspects of training future specialists who will work in the field of transport technologies, in particular, in maritime and river transport. The author of the article analyzes the theoretical foundations of the formation of professionogenesis and socio-psychological competence of applicants aimed at creating a basis for the professional development of future specialists. In order to achieve this goal, the scholars have developed a methodology for organizing an experimental study that allowed to determine the level of readiness of applicants of higher and vocational education institutions to obtain technical education and form competencies for further professional growth in the transport industry. The study identified the key components that affect the readiness of applicants to work in the transport industry, in particular in the field of maritime and river transport. Practical recommendations for the implementation and improvement of the professional qualities of applicants in the field of preparation for professional activities in the transport industry, in particular in the water transport sector, are elaborated. The practical significance of the study lies in the fact that through this research, the scientific community has the opportunity to obtain new data regarding the formation of professionogenesis and professional growth of applicants specializing in transportation fields, particularly in maritime and river transport. The research findings can be used to improve educational programs and teaching methods aimed at providing more effective training for future professionals in the transportation industry. Overall, this article represents a significant contribution to the development of scientific thought in the field of professional preparation for future specialists in transportation technologies, and it also provides practical recommendations for their successful professional development in the transportation sector, fostering the further growth and enhancement of this industry.","PeriodicalId":53291,"journal":{"name":"Biznes Inform","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135559405","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.32983/2222-4459-2023-9-311-318
Svitlana Ye. Sviderska, Pavlo V. Kukhta
The article aims at disclosing and summarizing the current trends in the development of cosmetics products markets, determining their volumes, dynamics and potential; analyzing the impact of global market conditions on the reactions of domestic players to crisis conditions. The research is relevant due to the peculiarities of the current conditions of development of the Ukrainian cosmetics products market. It is currently undergoing transformation due to government regulation affecting one of the largest market players. This opens up opportunities for small businesses, local and international investors to further develop, strengthen their market presence and attract additional investment. The methodological basis of this study is formed by general scientific methods, the complex combination and use of which made it possible to obtain important practical results. The cosmetics products markets, analyzed in the article, are defined as sustainable, stable-growing, and adaptive toward crisis occurrences. Overall, the industry that has undergone a transformation towards self-care, health and naturalness under the influence of the COVID-19 pandemic, accelerating the development of omnichannelness and innovations. Technological advances are crucial, influencing product development, customer interaction, marketing, etc. In particular, the development of e-commerce in the cosmetics products market is changing the way consumers think about the way they shop, facilitating the prior experience of finding the right product and providing the basis for more informed, yet faster, purchasing decisions. These facts are underlined by numerous statistical studies that support forecasts of the sustainability of development of e-commerce in this market in the future. In such circumstances, analyzing global trends in the cosmetics products industry helps to understand the dynamics of the local market and the behavior of players during crises. It is vital for local market players to adapt to global market rules and formulate effective strategies. It is summarized that, in addition to the generally recognized shifts in the cosmetics products market, such as the post-pandemic and the growth of e-commerce, it is important to consider trends that influence consumer choice and purchases, such as the need to personalize the consumer experience, the growth of the face and body care segment, the propensity to consume organic products, and the requirements for sustainable business development.
{"title":"Trends in the Global and Ukrainian Markets of Cosmetics Products","authors":"Svitlana Ye. Sviderska, Pavlo V. Kukhta","doi":"10.32983/2222-4459-2023-9-311-318","DOIUrl":"https://doi.org/10.32983/2222-4459-2023-9-311-318","url":null,"abstract":"The article aims at disclosing and summarizing the current trends in the development of cosmetics products markets, determining their volumes, dynamics and potential; analyzing the impact of global market conditions on the reactions of domestic players to crisis conditions. The research is relevant due to the peculiarities of the current conditions of development of the Ukrainian cosmetics products market. It is currently undergoing transformation due to government regulation affecting one of the largest market players. This opens up opportunities for small businesses, local and international investors to further develop, strengthen their market presence and attract additional investment. The methodological basis of this study is formed by general scientific methods, the complex combination and use of which made it possible to obtain important practical results. The cosmetics products markets, analyzed in the article, are defined as sustainable, stable-growing, and adaptive toward crisis occurrences. Overall, the industry that has undergone a transformation towards self-care, health and naturalness under the influence of the COVID-19 pandemic, accelerating the development of omnichannelness and innovations. Technological advances are crucial, influencing product development, customer interaction, marketing, etc. In particular, the development of e-commerce in the cosmetics products market is changing the way consumers think about the way they shop, facilitating the prior experience of finding the right product and providing the basis for more informed, yet faster, purchasing decisions. These facts are underlined by numerous statistical studies that support forecasts of the sustainability of development of e-commerce in this market in the future. In such circumstances, analyzing global trends in the cosmetics products industry helps to understand the dynamics of the local market and the behavior of players during crises. It is vital for local market players to adapt to global market rules and formulate effective strategies. It is summarized that, in addition to the generally recognized shifts in the cosmetics products market, such as the post-pandemic and the growth of e-commerce, it is important to consider trends that influence consumer choice and purchases, such as the need to personalize the consumer experience, the growth of the face and body care segment, the propensity to consume organic products, and the requirements for sustainable business development.","PeriodicalId":53291,"journal":{"name":"Biznes Inform","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135559631","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.32983/2222-4459-2023-9-213-221
Yuliia V. Shushkova, Yevheniya I. Parfenyuk
The article emphasizes the urgency of forming and implementing a public policy for the development of bank lending, as well as improving the financial support of domestic business in wartime conditions. The purpose of the study is to conduct an analysis of the state of bank lending and determine the directions and means of stabilizing the financial support of business in Ukraine in wartime conditions. It is shown that the full-scale war caused significant negative consequences for Ukrainian business, destabilizing both the production and consumption of goods and services, exposing the resource needs of business, significantly worsening the financial and economic condition of business entities; in more than 80% of them the volume of activity decreased in 2022; a third of business representatives saw their business reduced to 20%; in more than half – by 21% or more. The article analyzes the data of the National Bank of Ukraine (for 2019–2023) on the volume and structure of bank lending in Ukraine, the structural ratios of the volume of bank lending to legal entities and individuals in Ukraine, indicators of bank lending to the national economy of Ukraine, levels of securing bank loans with reserves in Ukraine, indicators of corporate loan portfolio in Ukraine by types of economic activity in 2023. It was concluded that the implementation of the financial policy of domestic enterprises in wartime conditions, aimed at their stable and balanced development, involves the connection of such basic aspects as sources of funds formation, vision of prospects for further progress, as well as directions for realization of financial potential. For this, enterprises should form complex subsystems for the formation of financial resources of the enterprise, consisting of attracting funds from own (own capital and investments in the business, financial result from increasing the efficiency of management) and involved sources, as well as applying for the financial capabilities of the institutional and project integration of the enterprise.
{"title":"Peculiarities of Bank Lending and Means of Stabilizing Business Financial Support in Ukraine During the War","authors":"Yuliia V. Shushkova, Yevheniya I. Parfenyuk","doi":"10.32983/2222-4459-2023-9-213-221","DOIUrl":"https://doi.org/10.32983/2222-4459-2023-9-213-221","url":null,"abstract":"The article emphasizes the urgency of forming and implementing a public policy for the development of bank lending, as well as improving the financial support of domestic business in wartime conditions. The purpose of the study is to conduct an analysis of the state of bank lending and determine the directions and means of stabilizing the financial support of business in Ukraine in wartime conditions. It is shown that the full-scale war caused significant negative consequences for Ukrainian business, destabilizing both the production and consumption of goods and services, exposing the resource needs of business, significantly worsening the financial and economic condition of business entities; in more than 80% of them the volume of activity decreased in 2022; a third of business representatives saw their business reduced to 20%; in more than half – by 21% or more. The article analyzes the data of the National Bank of Ukraine (for 2019–2023) on the volume and structure of bank lending in Ukraine, the structural ratios of the volume of bank lending to legal entities and individuals in Ukraine, indicators of bank lending to the national economy of Ukraine, levels of securing bank loans with reserves in Ukraine, indicators of corporate loan portfolio in Ukraine by types of economic activity in 2023. It was concluded that the implementation of the financial policy of domestic enterprises in wartime conditions, aimed at their stable and balanced development, involves the connection of such basic aspects as sources of funds formation, vision of prospects for further progress, as well as directions for realization of financial potential. For this, enterprises should form complex subsystems for the formation of financial resources of the enterprise, consisting of attracting funds from own (own capital and investments in the business, financial result from increasing the efficiency of management) and involved sources, as well as applying for the financial capabilities of the institutional and project integration of the enterprise.","PeriodicalId":53291,"journal":{"name":"Biznes Inform","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135559801","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.32983/2222-4459-2023-8-254-263
Mariana I. Muzychuk
Transfer pricing is one on the greatest problem of the global system of taxation and therefore the efficient TP tax control is of special importance. As the risk-oriented approach allows to improve the TP tax control, tax administrations as well as businesses should apply and develop it for the timely risks identification. This assumption is based on the review of foreign and domestic scientific literature provided in this article. This study aims to analyze the significance of TP risk management system and its impact on the TP tax control and voluntary tax compliance as well as to develop proposals on the TP risks assessment methods, focusing on Ukrainian tax regulation as well as the OECD and the EU tax framework. The research methods include systematic and comparative analysis of scientific literature, deduction, induction, analysis, synthesis and systems approach. To fulfill the objective of this study the analyses of legislative regulation of the TP control at both the international and the country level is provided, focusing on the stage of the monitoring of the controlled transactions. For the enhancement monitoring stage of the TP control the algorithm for the risk identification and assessment for the monitoring of controlled transaction (CT) is suggested. The study also provides for the methodology on comparison of the profitability of taxpayers with the average in the industry and methodology for building the TP risks matrix. The study results revealed the significance of the TP risks management processes standardization that allows its automatization and could contribute to the TP tax control strengthening as well as an TP compliance improvement. The prospects for future research could be focused on development of an algorithm for comparing the prices of CT with the quoted prices for raw materials.
{"title":"Risk Assessment Methods of Transfer Pricing","authors":"Mariana I. Muzychuk","doi":"10.32983/2222-4459-2023-8-254-263","DOIUrl":"https://doi.org/10.32983/2222-4459-2023-8-254-263","url":null,"abstract":"Transfer pricing is one on the greatest problem of the global system of taxation and therefore the efficient TP tax control is of special importance. As the risk-oriented approach allows to improve the TP tax control, tax administrations as well as businesses should apply and develop it for the timely risks identification. This assumption is based on the review of foreign and domestic scientific literature provided in this article. This study aims to analyze the significance of TP risk management system and its impact on the TP tax control and voluntary tax compliance as well as to develop proposals on the TP risks assessment methods, focusing on Ukrainian tax regulation as well as the OECD and the EU tax framework. The research methods include systematic and comparative analysis of scientific literature, deduction, induction, analysis, synthesis and systems approach. To fulfill the objective of this study the analyses of legislative regulation of the TP control at both the international and the country level is provided, focusing on the stage of the monitoring of the controlled transactions. For the enhancement monitoring stage of the TP control the algorithm for the risk identification and assessment for the monitoring of controlled transaction (CT) is suggested. The study also provides for the methodology on comparison of the profitability of taxpayers with the average in the industry and methodology for building the TP risks matrix. The study results revealed the significance of the TP risks management processes standardization that allows its automatization and could contribute to the TP tax control strengthening as well as an TP compliance improvement. The prospects for future research could be focused on development of an algorithm for comparing the prices of CT with the quoted prices for raw materials.","PeriodicalId":53291,"journal":{"name":"Biznes Inform","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135910235","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.32983/2222-4459-2023-8-205-210
Ihor O. Fedorov, Mariia O. Nezhyva
Determining the efficiency of activity and investment potential of public interest enterprises for the purpose of further investment can be carried out in different ways, one of which is conducting an independent investment audit. The aim of the article is to present the effect of the investment audit of enterprises of public interest in ensuring their development and assessing the real efficiency of investments, as well as establishing the further vector of its development. The article summarizes the state and development strategy of the investment audit of public interest enterprises. The content of the existing investment audit procedures and the directions of further development are disclosed, the views of scientists on the development of the subject area of knowledge and practical activity are systematized. The market of auditing services for the performance of tasks for enterprises of public interest has been analyzed, the main problems characteristic of the domestic market of auditing services have been identified. The concept of "investment audit" is substantiated, its purpose and tasks are defined. Its main elements are formulated and approaches to improving the methodology are proposed according to the stages of conducting an investment audit of the activities of enterprises of public interest. Conducting an investment audit will contribute to ensuring the development and increasing the investment attractiveness of the enterprise among users who need complete, reliable, unbiased and timely information from independent experts as a basis for making investment decisions.
{"title":"Investment Audit in Ensuring the Development of Enterprises of Public Interest","authors":"Ihor O. Fedorov, Mariia O. Nezhyva","doi":"10.32983/2222-4459-2023-8-205-210","DOIUrl":"https://doi.org/10.32983/2222-4459-2023-8-205-210","url":null,"abstract":"Determining the efficiency of activity and investment potential of public interest enterprises for the purpose of further investment can be carried out in different ways, one of which is conducting an independent investment audit. The aim of the article is to present the effect of the investment audit of enterprises of public interest in ensuring their development and assessing the real efficiency of investments, as well as establishing the further vector of its development. The article summarizes the state and development strategy of the investment audit of public interest enterprises. The content of the existing investment audit procedures and the directions of further development are disclosed, the views of scientists on the development of the subject area of knowledge and practical activity are systematized. The market of auditing services for the performance of tasks for enterprises of public interest has been analyzed, the main problems characteristic of the domestic market of auditing services have been identified. The concept of \"investment audit\" is substantiated, its purpose and tasks are defined. Its main elements are formulated and approaches to improving the methodology are proposed according to the stages of conducting an investment audit of the activities of enterprises of public interest. Conducting an investment audit will contribute to ensuring the development and increasing the investment attractiveness of the enterprise among users who need complete, reliable, unbiased and timely information from independent experts as a basis for making investment decisions.","PeriodicalId":53291,"journal":{"name":"Biznes Inform","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135910239","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.32983/2222-4459-2023-8-30-36
Maryna V. Savchenko, Viktoria A. Рorohnia, Рetro О. Atamannenko
The theoretical and methodological basis of the research is the works of domestic and foreign scientists. The results were obtained due to the application of the following system of methods: the method of logical analysis made it possible to develop the logic of the research; the method of generalization and synthesis – to form the conclusions of scientific research; methods of structural and economic-statistical analysis were used to determine the trends of direct foreign investments of the two superpowers; methods of expert assessments – to generalize the results of the survey on the attitude of citizens of African countries to foreign partners. The graphic method made it possible to visualize the obtained research results. The article is devoted to a detailed study of the mechanisms of China's integration into the African market and its impact on the Western world. The changes that took place in the international arena at the beginning of the 21st century, in particular, were embodied in the formation of the People's Republic of China (PRC) as a contender for global leadership and the acquisition of features of a central power State. Considering these circumstances, the People's Republic of China pursues a multi-vector foreign policy, in which the African continent occupies a prominent place. China, understanding not only the importance of Africa's resource potential, but also the tendency of the continent's political weight to grow in the international arena, seeks to establish close relations with a number of African countries. The article analyzes the economic mechanism of China's policy towards Africa. First of all, this is viewed through the prism of investments in the context of Beijing's foreign policy strategy. The authors of the article highlighted the challenges and prospects of economic cooperation between China and African countries. Among the main areas of China's cooperation with African countries, the authors specifically considered the investment activity of Chinese investors in terms of their promotion to the markets of the countries of the African continent and the improvement of the implementation of China's foreign policy interests in Africa. Each step is taken with consideration of the civilizational factors of the region and using the «soft power» mechanism.
{"title":"The China’s Integration in the African Market and Its Impact on the Western World","authors":"Maryna V. Savchenko, Viktoria A. Рorohnia, Рetro О. Atamannenko","doi":"10.32983/2222-4459-2023-8-30-36","DOIUrl":"https://doi.org/10.32983/2222-4459-2023-8-30-36","url":null,"abstract":"The theoretical and methodological basis of the research is the works of domestic and foreign scientists. The results were obtained due to the application of the following system of methods: the method of logical analysis made it possible to develop the logic of the research; the method of generalization and synthesis – to form the conclusions of scientific research; methods of structural and economic-statistical analysis were used to determine the trends of direct foreign investments of the two superpowers; methods of expert assessments – to generalize the results of the survey on the attitude of citizens of African countries to foreign partners. The graphic method made it possible to visualize the obtained research results. The article is devoted to a detailed study of the mechanisms of China's integration into the African market and its impact on the Western world. The changes that took place in the international arena at the beginning of the 21st century, in particular, were embodied in the formation of the People's Republic of China (PRC) as a contender for global leadership and the acquisition of features of a central power State. Considering these circumstances, the People's Republic of China pursues a multi-vector foreign policy, in which the African continent occupies a prominent place. China, understanding not only the importance of Africa's resource potential, but also the tendency of the continent's political weight to grow in the international arena, seeks to establish close relations with a number of African countries. The article analyzes the economic mechanism of China's policy towards Africa. First of all, this is viewed through the prism of investments in the context of Beijing's foreign policy strategy. The authors of the article highlighted the challenges and prospects of economic cooperation between China and African countries. Among the main areas of China's cooperation with African countries, the authors specifically considered the investment activity of Chinese investors in terms of their promotion to the markets of the countries of the African continent and the improvement of the implementation of China's foreign policy interests in Africa. Each step is taken with consideration of the civilizational factors of the region and using the «soft power» mechanism.","PeriodicalId":53291,"journal":{"name":"Biznes Inform","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135908254","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.32983/2222-4459-2023-8-199-204
Mykhailo Yu. Kryvoruchko
The article is devoted to the study of the theoretical and methodological aspect of the influence of the institutional environment on the implementation of the professional judgment of an accountant in the context of dysfunction of socioeconomic development. In the process of preparing the article, the views of domestic scholars on the problems of professional judgment were analyzed. According to the results of the study, it is found that among domestic scholars there is no unified approach to defining the professional judgment of an accountant. Various aspects of understanding the essence of professional accounting judgment have been allocated, which is considered in the context of the development of accounting policy, the formation of intellectual capital, the theory of behaviorism, education in the field of accounting and institutionalism. The article focuses on the influence of the institutional environment on the implementation of accounting judgment in the context of dysfunction of socioeconomic development. Among the key factors of the institutional environment, aspects of ease of doing business based on the World Bank’s methodology are highlighted: starting your own business, location of production facilities, communal utilities, labor relations, international trade, taxation, dispute resolution, competition, insolvency. The basic categories of institutionalism are considered and the relationship between the dysfunction of the institutional and socioeconomic environment and managerial decision-making by stakeholders under conditions of uncertainty is substantiated. It is concluded that professional judgment plays an important role in the process of preparing financial statements and management reports based on an understanding of the institutional environment in which an economic entity operates. Prospects for further research are outlined – analysis of information reflected in the financial statements and the report on the management of enterprises of a particular industry or region, in order to study the peculiarities of the application of professional judgment in the practical activities of accounting specialists. This will allow to identify the factors of the institutional environment that are of the greatest interest to stakeholders and are appropriately reflected in the reporting of economic entities.
{"title":"The Influence of the Institutional Environment on the Implementation of the Professional Judgment of an Accountant in the Context of Dysfunction of Socioeconomic Development: The Theoretical and Methodological Aspect","authors":"Mykhailo Yu. Kryvoruchko","doi":"10.32983/2222-4459-2023-8-199-204","DOIUrl":"https://doi.org/10.32983/2222-4459-2023-8-199-204","url":null,"abstract":"The article is devoted to the study of the theoretical and methodological aspect of the influence of the institutional environment on the implementation of the professional judgment of an accountant in the context of dysfunction of socioeconomic development. In the process of preparing the article, the views of domestic scholars on the problems of professional judgment were analyzed. According to the results of the study, it is found that among domestic scholars there is no unified approach to defining the professional judgment of an accountant. Various aspects of understanding the essence of professional accounting judgment have been allocated, which is considered in the context of the development of accounting policy, the formation of intellectual capital, the theory of behaviorism, education in the field of accounting and institutionalism. The article focuses on the influence of the institutional environment on the implementation of accounting judgment in the context of dysfunction of socioeconomic development. Among the key factors of the institutional environment, aspects of ease of doing business based on the World Bank’s methodology are highlighted: starting your own business, location of production facilities, communal utilities, labor relations, international trade, taxation, dispute resolution, competition, insolvency. The basic categories of institutionalism are considered and the relationship between the dysfunction of the institutional and socioeconomic environment and managerial decision-making by stakeholders under conditions of uncertainty is substantiated. It is concluded that professional judgment plays an important role in the process of preparing financial statements and management reports based on an understanding of the institutional environment in which an economic entity operates. Prospects for further research are outlined – analysis of information reflected in the financial statements and the report on the management of enterprises of a particular industry or region, in order to study the peculiarities of the application of professional judgment in the practical activities of accounting specialists. This will allow to identify the factors of the institutional environment that are of the greatest interest to stakeholders and are appropriately reflected in the reporting of economic entities.","PeriodicalId":53291,"journal":{"name":"Biznes Inform","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135909955","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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