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Applying the Neuro-Fuzzy Approach to the Development of Digital Entrepreneurship Business Models 应用神经模糊方法开发数字创业商业模式
Pub Date : 2023-01-01 DOI: 10.32983/2222-4459-2023-8-121-127
Oleksandr M. Shulha
The purpose of this article is to reveal the theoretical and methodological foundations of the development of business models of the entrepreneurial Internet environment using applied recommendations aimed at effective development under conditions of uncertainty. The paper considers the feasibility of using fuzzy logic and an approach to effective modeling of the development of business models of digital entrepreneurship. A typical structure of the system of fuzzy inference, as well as a hierarchical system of fuzzy inference for modeling a fuzzy system of development of business models of the Internet entrepreneurship is provided. Two categories of future uncertain events are identified separately, the occurrence of which will be either favorable for the business model (high profits, achievement of goals, obtaining planned results, and events), or will be unfavorable (risks of losses, lost profits, bankruptcy, etc.). It is specified that quantitative methods for assessing the efficiency of business models of digital entrepreneurship, for example, determining the costs of finding a client, calculating the lifetime value of a client, as well as methods for evaluating efficiency using a sales funnel (an indicator of the number of customers who have moved from the category of potential buyers to the category of real ones), can only predict, control and analyze the main stages of digital entrepreneurship. However, in the situation of uncertainty of the market environment, which can develop into an economic crisis, one of the problems of e-business management is the uncertainty of the initial data and the results obtained, on the basis of which management decisions are made in the future regarding the effectiveness of the development of business models on the Internet. This somewhat complicates the creation of economic and mathematical models allowing to formalize business processes in the company. That is why a new approach – FIB (fuzziness in business) is substantiated, allowing to operate with both precisely specified parameters and characteristics, information about which is vague and based on indistinct, subjective assessments of experts.
本文的目的是揭示创业型互联网环境下商业模式发展的理论和方法基础,使用旨在不确定条件下有效发展的应用建议。本文探讨了运用模糊逻辑对数字创业商业模式发展进行有效建模的可行性和方法。给出了一种典型的模糊推理系统结构,以及一种用于对互联网创业商业模式发展模糊系统建模的层次模糊推理系统。将未来不确定事件分为两类,其发生对商业模式有利(高利润、实现目标、获得计划结果、事件)或不利(亏损风险、利润损失风险、破产风险等)。指定,定量方法评估数字创业商业模式的效率,例如,确定的成本找到一个客户,客户生命周期价值的计算,以及评估方法效率使用销售漏斗(顾客的数量的指标已经从潜在买家真实的类别的类别的),只能预测、控制和分析数字创业的主要阶段。然而,在市场环境的不确定性可能发展成经济危机的情况下,电子商务管理的问题之一是初始数据和获得的结果的不确定性,在此基础上对未来在互联网上发展商业模式的有效性进行管理决策。这在一定程度上使经济和数学模型的创建变得复杂,从而使公司中的业务流程形式化。这就是为什么一种新的方法- FIB(商业中的模糊性)被证实,允许在精确指定的参数和特征下运行,关于这些参数和特征的信息是模糊的,并且基于模糊的专家主观评估。
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引用次数: 0
Fundamentals of Methodology of Economics of Trade and Commodity Science: The Foreign Economic Factors 贸易经济学与商品学方法论基础:外来经济因素
Pub Date : 2023-01-01 DOI: 10.32983/2222-4459-2023-8-171-178
Tetiana I. Oliinyk, Arsen A.-Sh. Ibragimov
The article is devoted to the study of the influence of foreign economic factors on the economics of trade and commodity science. The study is aimed at analyzing the role of foreign trade in the formation of economic processes in the modern globalized world. The publication examines in detail the main aspects of the relationship between foreign economic factors and the development of trade and commodity science. The significance of foreign trade as a key mechanism for stimulating economic growth and development is disclosed. The role of international trade agreements, treaties and cooperation in ensuring the stability of economic processes in the country is highlighted. Particular attention is paid to the study of the influence of foreign economic factors on commodity science. The impact of imports, exports and international production chains on the quality of goods, their competitiveness and consumer value is considered. The influence of international standards and requirements on the quality and safety of goods is studied. In the context of the growing importance of ecological issues, the influence of foreign economic factors on the environmental aspect of trade and commodity science is also considered. The impact of international ecological standards and restrictions on the production and circulation of goods is studied. As a sum, the publication highlights the deep connection between foreign economic factors and the economics of trade and commodity science. The need to take these factors into account in economic decision-making and policy-making in the globalized economic environment is emphasized. The results of the study can be used in the development of strategies for foreign economic activity and improvement of commodity science processes.
本文致力于研究外来经济因素对贸易经济学和商品学的影响。这项研究的目的是分析对外贸易在现代全球化世界中形成经济过程中的作用。该出版物详细考察了外国经济因素与贸易和商品科学发展之间关系的主要方面。对外贸易作为促进经济增长和发展的关键机制的重要性得到揭示。强调了国际贸易协定、条约和合作在确保该国经济进程稳定方面的作用。特别注意研究国外经济因素对商品科学的影响。考虑进口、出口和国际生产链对商品质量、竞争力和消费价值的影响。研究国际标准和要求对商品质量和安全的影响。在生态问题日益重要的背景下,还考虑了外国经济因素对贸易和商品科学的环境方面的影响。研究了国际生态标准和限制对商品生产和流通的影响。总而言之,该出版物突出了外国经济因素与贸易经济学和商品科学之间的深刻联系。强调在经济决策和全球化经济环境下的决策时必须考虑到这些因素。研究结果可用于制定对外经济活动战略和改进商品科学过程。
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引用次数: 0
The European Integration Imperatives for Bank Resolution in Ukraine 欧洲一体化对乌克兰银行解决方案的必要性
Pub Date : 2023-01-01 DOI: 10.32983/2222-4459-2023-8-217-228
Iryna V. Krasnova, Viktoria S. Stepanets
The aim of the article is to study the economic essence and ways to settle the insolvency of banks in the context of European regulatory imperatives. Not all banks are capable of stable functioning under conditions of economic imbalances, crises and uncertainty, which leads to the withdrawal of banks from the market. The European vector of Ukraine’s development requires the implementation of European rules for resolving bank insolvency in order to reduce the negative consequences of their possible bankruptcy. Attention is focused on the understanding of an insolvent bank as financially unstable. The manifestations of insolvency are defined and it is proposed to distinguish between full and technical (technical default) insolvency of banks. Practical examples of such interpretation are provided, in particular, JSC «JSCB «Arkada» – as an example of a complete default and JSC «Bank Sich» – as an example of a technical default on the realized market risk. The article discloses the essence, factors and signs of insolvency, which are constantly evolving. It is noted that, in fact, insolvency is manifested in the square formed of four concepts – incapacity, non-fulfillment, non-payment, and insolvency. The content of insolvency settlement is disclosed, which provides for the adoption of appropriate measures aimed at preventing and/or overcoming the consequences of the bank’s inability to perform (partially or completely) its functional duties in case of any type of insolvency. Certain stages of bank insolvency and measures of influence have been allocated. In accordance with the European BRRD Directive, the goals and principles of insolvency settlement have been formulated. The objectives must be balanced according to the nature and circumstances of each case, and they also influence the choice of method and tools of settlement. The need to harmonize domestic legislation with European rules is noted. In particular, the BRRD recommends the following settlement tools: asset separation tool, bail-in tool, sale of business tool, bridge institution tool. The article discloses the directions of their implementation in domestic practice.
本文的目的是研究在欧洲监管要求的背景下解决银行破产的经济本质和方法。并非所有银行都能在经济失衡、危机和不确定性的情况下稳定运作,这导致银行退出市场。乌克兰发展的欧洲媒介要求执行欧洲解决银行破产的规则,以减少它们可能破产的消极后果。人们的注意力集中在对破产银行财务不稳定的理解上。界定了破产的表现形式,并建议区分银行的完全破产和技术性(技术性违约)破产。提供了这种解释的实际例子,特别是JSC«JSCB«Arkada»作为完全违约的例子,以及JSC«Bank Sich»作为对已实现市场风险的技术性违约的例子。本文揭示了破产的本质、因素和迹象,这些都是不断演变的。值得注意的是,事实上,破产表现为四个概念- -无能力、不履行、不付款和破产- -构成的方形。披露破产解决的内容,其中规定采取适当措施,以防止和/或克服银行在任何类型的破产情况下无法履行(部分或完全)其职能职责的后果。已经分配了银行破产的某些阶段和影响措施。按照欧洲复兴开发银行指令,制定了破产解决的目标和原则。这些目标必须根据每一案件的性质和情况加以平衡,它们也影响到解决方法和工具的选择。注意到有必要使国内立法与欧洲规则协调一致。BRRD特别推荐以下结算工具:资产分离工具、自救工具、业务出售工具、过桥机构工具。文章揭示了其在国内实践中的实施方向。
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引用次数: 0
Holistic Marketing and Digital Technologies in the Fashion Industry 时尚产业的整体营销和数字技术
Pub Date : 2023-01-01 DOI: 10.32983/2222-4459-2023-8-316-321
Olena S. Bondarenko
The aim of the article is to study the features of the integration of holistic marketing and digital technologies, allowing to transform the fashion industry and provide brands with the opportunity to find novel ways to express their identity and interact with their audience. Generalizing scientific approaches to defining the essence of the concepts of «holistic marketing» and «digital marketing», the article determines the relevance of integrating these two concepts as used in the fashion industry, which should foster the improving of the quality of goods and services, reinforcing the interaction between brands and consumers, thus increasing their role in the implementation of the conception of holistic marketing. It is substantiated that digital marketing allows fashion brands to increase their online presence through a variety of channels. Social media and other digital platforms allow brands in the fashion industry to interact directly with their audience through comments, messages, and reviews, thus providing manufacturers of clothing and accessories with additional opportunities to receive feedback from consumers and improve their assortment. Digital marketing allows fashion brands to reach an international audience and expand their global presence without significant infrastructure costs, a promotion can even be more cost-effective compared with traditional advertising. At the same time, the closure of some stores of foreign brands for security reasons, the change of seasons and the growing popularity of the domestic range of goods «made in Ukraine» created opportunities for the recovery of the fashion business in Ukraine. Digital platforms are used to convey information about a brand’s commitment to sustainable and ethical practices, which attracts the attention of socially conscious consumers. For example, the social project Under Sirens, organized in Europe, aims at drawing the world’s attention to the russian-led war going on in Ukraine. The fashionable Ukrainian brands labels incorporate soundtracks and, making use of augmented reality, turn into air raid sirens very alike to the alarms that howl in Ukrainian cities every now and then.
本文的目的是研究整体营销和数字技术整合的特点,从而改变时尚产业,为品牌提供机会,找到表达自己身份的新方式,并与受众互动。本文概括了科学的方法来定义“整体营销”和“数字营销”概念的本质,确定了将这两个概念整合到时尚行业的相关性,这应该促进商品和服务质量的提高,加强品牌与消费者之间的互动,从而增加他们在实施整体营销概念中的作用。事实证明,数字营销可以让时尚品牌通过各种渠道增加他们的在线存在感。社交媒体和其他数字平台允许时尚行业的品牌通过评论、信息和评论直接与受众互动,从而为服装和配饰制造商提供了额外的机会来接收消费者的反馈并改进他们的分类。数字营销可以让时尚品牌接触到国际观众,扩大他们的全球影响力,而不需要大量的基础设施成本,促销甚至比传统广告更具成本效益。与此同时,由于安全原因,一些外国品牌的商店关闭,季节的变化以及“乌克兰制造”的国内商品范围的日益普及,为乌克兰时装业的复苏创造了机会。数字平台被用来传达有关品牌对可持续发展和道德实践的承诺的信息,这吸引了具有社会意识的消费者的注意。例如,在欧洲组织的社会项目“警笛之下”(Under Sirens)旨在引起全世界对俄罗斯领导的乌克兰战争的关注。时尚的乌克兰品牌标签融入了原声音乐,并利用增强现实技术,变成了空袭警报器,就像乌克兰城市里时不时响起的警报声一样。
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引用次数: 0
Features of the Organization of the Domestic System of Banking Regulation and Supervision 国内银行监管体系的组织结构特点
Pub Date : 2023-01-01 DOI: 10.32983/2222-4459-2023-8-247-254
Nataliya G. Pihul, Olena S. Zhuravka, Liudmyla B. Riabushka
The aim of the article is to study the features of the organization of the system of banking regulation and supervision in Ukraine in the current economic conditions. The article analyzes the current state of development of the banking system in Ukraine. On the basis of the carried out assessment of the main banking indicators, the trends that have developed in recent years in the banking sector are noted. The role of banking regulation and supervision to ensure the development of the banking sector is defined, which is meant to ensure its stable functioning and development. On the basis of the carried out research, the legislatively defined essence of the concepts of «banking regulation» and «banking supervision» is provided and it is noted that these economic categories are not identical, but are complementary. The system of banking regulation and supervision is a set of interrelated elements aimed at ensuring the fulfillment of certain goals and objectives of the NBU, achieving priority benchmarks for the functioning of the domestic banking system and promoting the effective development of the banking sector, as well as creating perfect competitive conditions for the development of banks. The key elements of the system of banking regulation and supervision are generalized, namely: this system includes the following components: purpose, objectives, functions, principles, expected result. The main trends in the further development of banking regulation and supervision include: creation of effective monitoring and management systems; ensuring transparency in the functioning of banking institutions; increasing the level of reliability of the banking system; reliable protection of the interests of bank depositors and ensuring their confidence in the financial and credit system; increasing competition in the banking sector of the economy. Further research should concern the development of a methodological approach to assessing the compliance with the requirements of banking supervision in the banking sector.
本文的目的是研究在当前经济条件下乌克兰银行监管体系的组织特点。本文分析了乌克兰银行体系的发展现状。在对主要银行指标进行评估的基础上,注意到近年来银行业发展的趋势。明确了银行监管在保障银行业发展中的作用,即确保银行业稳定运行和发展。在进行研究的基础上,提出了“银行监管”和“银行监管”概念的立法定义本质,并指出这两个经济类别不是相同的,而是互补的。银行监管体系是一套相互关联的要素,旨在确保实现国家银行局的某些目标和宗旨,实现国内银行体系运作的优先基准,促进银行业的有效发展,并为银行的发展创造完美的竞争条件。概括了银行监管体系的要素,即:银行监管体系包括以下几个组成部分:目的、目标、功能、原则、预期结果。银行监管进一步发展的主要趋势包括:建立有效的监测和管理制度;确保银行机构运作的透明度;提高银行系统的可靠性;切实保障银行存款人的利益,确保他们对金融和信贷体系的信心;增加经济中银行业的竞争。进一步的研究应涉及发展一种评估银行部门对银行监督要求的遵守情况的方法方法。
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引用次数: 0
The Theoretical and Methodological Principles of Structural Changes in the Domestic Market 国内市场结构变化的理论和方法原则
Pub Date : 2023-01-01 DOI: 10.32983/2222-4459-2023-8-72-78
Taras G. Vasyltsiv, Olha P. Mulska, Arsen M. Gres
The article emphasizes the relevance of the formation and implementation of the State policy of ensuring structural changes and institutional reforms in the internal market. The aim of the study is to scientifically substantiate the methodological and applied principles of structural changes in the internal market. On the basis of the carried out analysis of the current results of researches in the field of conceptual foundations of structural changes, reforms of transformations, institutionalism, structural policy, etc., the directions (components, criteria for analysis) of generalization of the theoretical and methodological principles of structural changes are defined and, as shown, they include the following: structure of the economy by types of economic activity; full-fledged institutional environment and institutional transformations; effective changes in reproductive processes; balance of proportions between sectors of the regional economy; innovation and technological activity and its contribution to the competitiveness of the regional economy. It is concluded that within the framework of the product and sectoral approaches, structural reforms are manifested in the formation of a rational and effective production and sectoral structure of the regional economy. It is proved that, according to the institutional approach, structural reforms are based on the quality of the institutional-organizational and institutional-legal environment of economic management. It is stated that with account of changes in the reproduction processes, structural reforms are characterized by the quality and dynamics of reproduction processes in terms of resource provision and material production, also by the ratios between savings, investments, and consumption. It is confirmed that, according to the sectoral approach, structural reforms are characterized by the formation of rational correlations among the forms of ownership, organizational and legal forms of management, size of enterprises, spheres of the enterprise activity, etc. It is identified that according to the innovation-technological approach, structural reforms are determined by the volume, intensity, progressiveness and efficiency of innovation-technological modernization of enterprises.
这篇文章强调了制定和执行确保内部市场结构变化和体制改革的国家政策的相关性。研究的目的是科学地证实内部市场结构变化的方法和应用原则。在对结构变化的概念基础、转型的改革、制度主义、结构性政策等领域的现有研究成果进行分析的基础上,界定了结构变化的理论和方法论原则概括的方向(组成部分、分析标准),如下图所示,包括:按经济活动类型划分的经济结构;完善的制度环境和制度转型;生殖过程的有效改变;区域经济部门间的比例平衡;创新和技术活动及其对区域经济竞争力的贡献。结论是,在产品和部门方法的框架内,结构改革表现为形成合理有效的区域经济生产和部门结构。从制度视角出发,论证了体制改革取决于经济管理的制度-组织环境和制度-法律环境的质量。有人指出,考虑到再生产过程的变化,结构改革的特点在于资源供应和物质生产方面再生产过程的质量和动态,以及储蓄、投资和消费之间的比率。可以证实,根据部门方法,结构改革的特点是在所有权形式、组织和法律管理形式、企业规模、企业活动领域等之间形成合理的相互关系。根据技术创新路径,结构改革是由企业技术创新现代化的规模、强度、先进性和效率决定的。
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引用次数: 0
The Alternative Scenarios for the Digital Future 数字未来的可选方案
Pub Date : 2023-01-01 DOI: 10.32983/2222-4459-2023-8-127-137
Volodymyr V. Plakhotnyuk
The aim of the article is to study the impact of digitalization on economic, sociocultural and political processes in society, as well as to search for alternative scenarios for the development of digital society. Digitalization today is an effective indicator of the development of society, which provides many people with ease in carrying out their daily activities. The usefulness of digitalization for society today is confirmed in almost all aspects of human life – from production and doing business to communication and mobility. However, in today's society there is no clear understanding of the further development of humanity in the context of rapid technological advances, and there is even more lack of an idea of what the role of a person in the digital world will be. Analyzing this issue, we have worked out a number of versions and views – from scientifically progressive to fantastic-utopian – in order to understand the optimal scenario for the development of digital society. Today, the world has entered the era of Industry 4.0, that is, the era that is based on new technologies. Technologies are increasingly becoming able to replace humans in every field of industry, education, science, and everyday life issues of society. The study showed that today there is no consensus in society about what the future world will look like under the influence of digitalization and the spread of artificial intelligence (AI). This raises the question of the role of man in the light of technological change. In order to find the optimal scenario for the development of humanity in the era of digitalization and the formation of AI, we analyzed the main views that prevail among scientists and in society in general, and singled out our own vision of the role of humans in the era of digitalization. The fundamentals of the theory of technological singularity and transhumanism are analyzed. It is found that the negative consequences of technological progress can be generalized as two major problems. The first is that humans will lose control over technology, because AI will begin to develop on its own so quickly that it will become incomprehensible to humans. The second is a change in global humanistic concepts, at the center of which are a person and the appropriate moral values.
本文的目的是研究数字化对社会中经济、社会文化和政治进程的影响,并为数字社会的发展寻找替代方案。数字化是当今社会发展的一个有效指标,它为许多人进行日常活动提供了便利。数字化对当今社会的有用性在人类生活的几乎所有方面都得到了证实——从生产和商业到通信和移动。然而,在当今社会,在科技飞速发展的背景下,人们对人类的进一步发展没有明确的认识,更缺乏一个人在数字世界中扮演什么角色的想法。在分析这个问题时,我们提出了许多版本和观点——从科学进步到幻想乌托邦——以了解数字社会发展的最佳方案。今天,世界已经进入了工业4.0时代,即以新技术为基础的时代。技术越来越能够在工业、教育、科学和社会日常生活问题的各个领域取代人类。该研究表明,在数字化和人工智能(AI)普及的影响下,未来世界将是什么样子,目前社会上没有达成共识。这就提出了在技术变革的背景下人的作用的问题。为了寻找人类在数字化时代发展和人工智能形成的最佳场景,我们分析了科学家和社会普遍存在的主要观点,并挑出了我们自己对数字化时代人类角色的看法。分析了技术奇点理论和超人类主义理论的基本原理。研究发现,技术进步的负面后果可以概括为两大问题。第一种是人类将失去对技术的控制,因为人工智能将开始自行快速发展,以至于人类无法理解。二是全球人文主义观念的转变,人本主义观念的核心是人与道德价值观。
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引用次数: 0
Growth Strategies for Transport Enterprises of Ukraine in the Conditions of European Integration and War 欧洲一体化和战争条件下乌克兰运输企业的成长战略
Pub Date : 2023-01-01 DOI: 10.32983/2222-4459-2023-8-185-192
Olena M. Palyvoda
The current situation requires transport companies to simultaneously take into account two factors when making decision in regard of development strategies: firstly, functioning in wartime conditions and receiving large losses due to destruction, secondly, the need for accelerated integration into the EU economic space. Resistance to aggression and the post-war restoration of the transport system of Ukraine require the development of new strategies for the functioning and development of transport enterprises. The presented study is aimed at substantiating priority strategic goals for transport companies, taking into account the European Strategy for sustainable and smart mobility and the state of the transport industry of Ukraine in wartime conditions. As a result of the statistical analysis of empirical data, the current economic state of the transport industry of Ukraine was characterized, its main trends and problems were highlighted, the key document of European transport policy – the Strategy of sustainable and smart mobility was analyzed, specific changes in the European transport system on the way to smart and sustainable development were systematized, and priority strategic goals for Ukrainian transport companies that should be taken into account when choosing a development strategy were substantiated. In particular, the author identifies eight strategic goals, among which are: strengthening the processes of digitalization and greening in the organization and management of transportation; ensuring the availability of transport; implementing social tasks; strengthening multimodal and integration approaches; developing smart technologies, etc. Prospects for further research in this direction are the development and testing of the methodology for selecting the optimal development strategy based on the established priority goals, the substantiation of the portfolio of development strategies for transport enterprises of Ukraine, taking into account the deepening of European integration and war.
目前的形势要求运输公司在制定发展战略决策时同时考虑两个因素:第一,在战时条件下运作,因破坏而遭受巨大损失;第二,需要加速融入欧盟经济空间。抵抗侵略和乌克兰运输系统的战后恢复需要为运输企业的运作和发展制定新的战略。本研究旨在确定运输公司的优先战略目标,同时考虑到欧洲可持续和智能移动战略以及乌克兰战时运输行业的状况。通过对实证数据的统计分析,对乌克兰交通运输业的当前经济状况进行了表征,突出了其主要趋势和问题,分析了欧洲交通政策的关键文件——可持续和智能交通战略,系统梳理了欧洲交通运输系统在智能和可持续发展道路上的具体变化。确定了乌克兰运输公司在选择发展战略时应考虑的优先战略目标。具体而言,作者确定了8个战略目标,其中包括:加强运输组织和管理的数字化和绿色化进程;确保运输的可用性;执行社会任务;加强多式联运和一体化办法;发展智能技术等。在这个方向上进一步研究的前景是开发和测试基于既定优先目标选择最佳发展战略的方法,确定乌克兰运输企业的发展战略组合,考虑到欧洲一体化的深化和战争。
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引用次数: 0
The Theoretical Aspects of Innovative Management in Increasing the Efficiency of Agricultural Enterprise 创新管理提高农业企业效益的理论研究
Pub Date : 2023-01-01 DOI: 10.32983/2222-4459-2023-8-295-300
Alyona V. Minkovska, Anton S. Molchanov
The aim of the article is to study the theoretical aspects of innovation management in order to improve the efficiency of an agricultural enterprise. The article emphasizes that innovative development is necessary for the efficient operation of enterprise, as it contributes to ensuring competitiveness, increasing efficiency, expanding market opportunities, as well as adapting to changes in the social and economic environment. It is noted that the relevance of innovation management lies in its ability to provide enterprises with competitiveness, adaptation to changes, development of talents, use of new technologies and achievement of sustainable development. A definition of the concept of «innovation management of an agrarian enterprise» has been proposed, which is an approach to management aimed at creating and implementing innovative solutions, processes and strategies in an agricultural enterprise in order to increase the efficiency and competitiveness of an enterprise in agriculture. It is determined that innovation management in the agricultural sector can contribute to improving the efficiency of enterprise with the help of the following main components: development and implementation of new technologies; innovative approaches to production; application of new production methods; innovations in the product portfolio; development of new products or improvement of the existing ones; management of innovative projects; fostering a culture of innovation. The introduction of innovation management allows the enterprise to maintain competitiveness, meet market requirements and efficiently use resources, which as a result contributes to increasing its efficiency.
本文的目的是研究创新管理的理论方面,以提高农业企业的效率。文章强调,创新发展是企业高效运作的必要条件,因为它有助于确保竞争力,提高效率,扩大市场机会,以及适应社会和经济环境的变化。指出创新管理的意义在于为企业提供竞争力、适应变化、发展人才、运用新技术和实现可持续发展的能力。提出了“农业企业创新管理”概念的定义,这是一种旨在为农业企业创造和实施创新解决方案、流程和战略的管理方法,以提高农业企业的效率和竞争力。确定农业部门创新管理可以通过以下主要组成部分促进企业效率的提高:新技术的开发和实施;创新的生产方法;新生产方法的应用;产品组合的创新;开发新产品或改进现有产品;创新项目管理;培育创新文化。创新管理的引入使企业能够保持竞争力,满足市场需求,有效地利用资源,从而提高企业的效率。
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引用次数: 0
Fiscal Patriotism of Billionaires as Social Solidarity 亿万富翁的财政爱国主义作为社会团结
Pub Date : 2023-01-01 DOI: 10.32983/2222-4459-2023-8-211-216
Volodymyr L. Andrushchenko
Taxation of the rich and wealth are among the hot topics of public interest. Using specific examples, the article highlights the latest initiative of a group of American multimillionaires to increase the level of tax rates for this super-rich category of taxpayers. Such an initiative can be considered a solidarity tax. Accordingly, the task was set to characterize the quantitative indicators of this initiative. The article is motivated by the striking fact that 400 American multi-billionaires possess a combined wealth worth 4.000 billion U. S. dollars! The role of the method of studying the problem was performed by the analysis of quantitative parameters and fiscal and administrative features of taxation of the rich. First of all, the results of the study consist in the interpretation of the multi-component concept of wealth as an object of taxation. The impossibility of a general income and property tax has been disclosed, such a tax exists only as an unrealized project. The fiscal and administrative reasons for the refusal of inheritance tax in 21 countries, including Austria, Canada, Sweden and Israel, are clarified. The arguments that property taxes harm the processes of creation of wealth and capital are presented, in connection with which in the United States the share of property taxes in the total amount of tax revenues has decreased from 42% to 14% compared to the beginning of the twentieth century. The most significant fiscal potential for strengthening taxation of the rich is found in taxes on income and profits. A quantitative and institutional analysis of existing wealth taxes in Norway and Switzerland is carried out. A serious fiscal-administrative problem with wealth taxes is the valuation of taxable assets. As for further research, wealth taxes have inexhaustible scientific and practical potential. The article substantiates the relevance of research on similar topics in Ukraine.
对富人和富人征税是公众关注的热点话题之一。文章通过具体的例子,强调了一群美国千万富翁的最新举措,即提高这类超级富豪纳税人的税率。这种倡议可以被视为团结税。因此,任务是确定这一倡议的数量指标的特征。这篇文章的动机是一个惊人的事实,即400名美国亿万富翁拥有价值4万亿美元的财富!研究问题的方法的作用是通过分析富人税收的定量参数和财政和行政特征来实现的。首先,研究结果包括对财富作为征税对象的多成分概念的解释。普遍征收所得税和财产税的不可能性已经被揭露,这种税只是作为一个未实现的项目而存在。对奥地利、加拿大、瑞典、以色列等21个国家拒绝征收继承税的财政、行政理由进行了分析。财产税损害财富和资本创造过程的论点被提出,与此相关的是,在美国,财产税在税收总额中的份额与20世纪初相比已从42%下降到14%。加强对富人征税的最重要的财政潜力是对收入和利润征税。对挪威和瑞士现有的财富税进行了数量和制度分析。财产税的一个严重的财政管理问题是应税资产的估值。至于进一步的研究,财富税具有取之不尽的科学和实践潜力。文章证实了乌克兰类似课题研究的相关性。
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Biznes Inform
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