Pub Date : 2023-01-01DOI: 10.32983/2222-4459-2023-8-300-308
Olena V. Zhehus
The dynamic and global changes have led to the evolution of marketing as a modern theory of the firm’s behavior at the market along with the business philosophy. Taking into account the new challenges, the conception of marketing of opportunities, based on a new approach to business thinking, has been proposed and characterized. As a result of the changes that are taking place, a completely new reality is being formed, so the uncertainty is growing even more, fears and stupor are emerging, and the reaction of business is slowing down due to lack of experience and the misapprehension of how to proceed. Taking into account the inability of traditional management practices to solve business problems in new circumstances, a new model of business thinking has been formed, which provides for the speed of reaction to events and awareness of changes; optimism and a bold look into the future; inspiration and search for new opportunities; readiness and initiation of changes, proactivity of actions. Such a model is able to provide opportunities for regeneration and further development of the business, strengthen its resilience in any difficulties and further changes. In the context of marketing of opportunities, the transformation of the main principle of marketing «customer orientation» into «customer-centricity», and then into personification and individual approach is substantiated. Marketing is considered as an activity to create consumer value for the formation of a new customer experience to better meet individual needs, requests, interests, expectations of consumers, and solution of their life problems. The priority is the transition from standard solutions expected from the market to breakthrough ones, which in the near future are able to provide competitive advantages that go beyond the existing patterns and stereotypes, and are distinguished by tangible and obvious novelty. The conception of marketing of opportunities is aimed at creating a new or significantly updated, most importantly – unique product, service, brand in accordance with new consumer demands, challenges and achievements, able to provide leadership and business development prospects now and in the near future.
{"title":"Marketing of Opportunities as a Modern Concept for Business Development under the Conditions of Global Challenges","authors":"Olena V. Zhehus","doi":"10.32983/2222-4459-2023-8-300-308","DOIUrl":"https://doi.org/10.32983/2222-4459-2023-8-300-308","url":null,"abstract":"The dynamic and global changes have led to the evolution of marketing as a modern theory of the firm’s behavior at the market along with the business philosophy. Taking into account the new challenges, the conception of marketing of opportunities, based on a new approach to business thinking, has been proposed and characterized. As a result of the changes that are taking place, a completely new reality is being formed, so the uncertainty is growing even more, fears and stupor are emerging, and the reaction of business is slowing down due to lack of experience and the misapprehension of how to proceed. Taking into account the inability of traditional management practices to solve business problems in new circumstances, a new model of business thinking has been formed, which provides for the speed of reaction to events and awareness of changes; optimism and a bold look into the future; inspiration and search for new opportunities; readiness and initiation of changes, proactivity of actions. Such a model is able to provide opportunities for regeneration and further development of the business, strengthen its resilience in any difficulties and further changes. In the context of marketing of opportunities, the transformation of the main principle of marketing «customer orientation» into «customer-centricity», and then into personification and individual approach is substantiated. Marketing is considered as an activity to create consumer value for the formation of a new customer experience to better meet individual needs, requests, interests, expectations of consumers, and solution of their life problems. The priority is the transition from standard solutions expected from the market to breakthrough ones, which in the near future are able to provide competitive advantages that go beyond the existing patterns and stereotypes, and are distinguished by tangible and obvious novelty. The conception of marketing of opportunities is aimed at creating a new or significantly updated, most importantly – unique product, service, brand in accordance with new consumer demands, challenges and achievements, able to provide leadership and business development prospects now and in the near future.","PeriodicalId":53291,"journal":{"name":"Biznes Inform","volume":"68-69 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":"135911576","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: 10.32983/2222-4459-2023-9-319-324
Nadiia V. Bielikova, Oleksiy K. Yurchenko
The problems of promotion in international sales markets are especially acute for companies in high-tech industries, in particular for high-tech startups. The need for reasonable development and use of international marketing strategies by high-tech startups at the stage of growth and scaling of their activities is grounded upon: the difficulty of conveying the value of the offer to the end consumer; accelerated development of scientific and scientific-technological progress, which leads to the emergence of new technologies and innovative products; constant intensification of competition in world markets; gaps in the socioeconomic development of individual countries. The aim of the study is to determine the specific features of international marketing activities for the development of a high-tech startup. The article examines the theoretical aspects of international marketing; the article considers approaches to the definition of the essence of the concept of «international marketing», features of the modern market of high-tech products, the essence of a startup, in particular a high-tech one, the startup life cycle. It is substantiated that the directions of marketing activities vary depending on the stages of the startup life cycle. The main trends within which startup marketing will develop, and the approaches and models on which the marketing strategy of a startup can be based are determined.
{"title":"Specifics of Marketing Activities for the Development of a Startup","authors":"Nadiia V. Bielikova, Oleksiy K. Yurchenko","doi":"10.32983/2222-4459-2023-9-319-324","DOIUrl":"https://doi.org/10.32983/2222-4459-2023-9-319-324","url":null,"abstract":"The problems of promotion in international sales markets are especially acute for companies in high-tech industries, in particular for high-tech startups. The need for reasonable development and use of international marketing strategies by high-tech startups at the stage of growth and scaling of their activities is grounded upon: the difficulty of conveying the value of the offer to the end consumer; accelerated development of scientific and scientific-technological progress, which leads to the emergence of new technologies and innovative products; constant intensification of competition in world markets; gaps in the socioeconomic development of individual countries. The aim of the study is to determine the specific features of international marketing activities for the development of a high-tech startup. The article examines the theoretical aspects of international marketing; the article considers approaches to the definition of the essence of the concept of «international marketing», features of the modern market of high-tech products, the essence of a startup, in particular a high-tech one, the startup life cycle. It is substantiated that the directions of marketing activities vary depending on the stages of the startup life cycle. The main trends within which startup marketing will develop, and the approaches and models on which the marketing strategy of a startup can be based are determined.","PeriodicalId":53291,"journal":{"name":"Biznes Inform","volume":"21 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":"135559618","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: 10.32983/2222-4459-2023-9-191-196
Oleksandr S. Tkachenko, Nelya V. Rozdaybida
Modern economic conditions, which increase the requirements for the efficiency of management of non-financial enterprises, the reform of accounting in accordance with international standards, also the rapid development of market relations in Ukraine, necessitate the expansion of auditing activities and the improvement of the quality of its information provision. The importance of the topic of the article is determined by the concern that the introduction of internal audit in the practice of economic entities requires a proper theoretical and regulatory basis. The article pays attention to the issue of internal audit at non-financial enterprises. The importance and role of internal audit in the system of activities of economic entities are defined. The article discloses the purpose of internal audit, which is to ensure the efficiency of non-financial enterprise. The current state of the legal and regulatory basis that regulates issues related to the conduct of auditing activities is examined. The authors analyze works of scholars, the orders of the Ministry of Finance of Ukraine, the DSTU ISO 19011:2019, the International Standards for Quality Control of Audit, Review, Other Assurance and Related Services on the definition of the concept of «internal audit»; the principles of auditing; the theoretical foundations of internal audit; the estimation of competence of the persons conducting audits. The study reveals that the activities of internal audit at non-financial enterprises are not clearly regulated, but are advisory in nature. However, the activities of internal audit units in ministries, central executive bodies, their territorial bodies and budgetary institutions are clearly regulated by Article 26 of the Budget Code of Ukraine, the Order of the Ministry of Finance of Ukraine dated 04.10.2011, No. 1247 «On Approval of Internal Audit Standards» (as amended) and a large number of methodological guidelines developed by the above Ministry. As a result, it is concluded that the regulatory framework on the issues of methodological and organizational provision of internal audit at these enterprises has not been elaborated yet, which may distort and provide an unreliable assessment of the activities of the object of inspection.
现代经济条件增加了对非金融企业管理效率的要求,按照国际标准进行会计改革,以及乌克兰市场关系的迅速发展,都需要扩大审计活动并提高其提供信息的质量。在经济实体的实践中引入内部审计需要适当的理论和监管基础,这一关注决定了本文主题的重要性。本文对非金融企业内部审计问题进行了研究。界定了内部审计在经济主体活动系统中的重要性和作用。本文揭示了内部审计的目的,即保证非金融企业的效率。审查了管理与审计活动有关的问题的法律和规章基础的现状。作者分析了学者的著作、乌克兰财政部的命令、DSTU ISO 19011:2019、审计、审查、其他保证和相关服务质量控制国际标准对“内部审计”概念的定义;审计原则;内部审计的理论基础;对审计人员能力的评估。研究表明,非金融企业的内部审计活动没有得到明确的规范,而是具有咨询性质。然而,各部委、中央执行机构、地方机构和预算机构的内部审计单位的活动受到《乌克兰预算法》第26条、乌克兰财政部2011年10月4日第1247号“关于批准内部审计标准”(经修订)的命令以及上述部门制定的大量方法指南的明确规定。因此,得出的结论是,关于在这些企业提供内部审计的方法和组织方面的问题的管理框架尚未拟订,这可能歪曲和不可靠地评估被检查对象的活动。
{"title":"Studying the Internal Audit at the Non-Financial Enterprises","authors":"Oleksandr S. Tkachenko, Nelya V. Rozdaybida","doi":"10.32983/2222-4459-2023-9-191-196","DOIUrl":"https://doi.org/10.32983/2222-4459-2023-9-191-196","url":null,"abstract":"Modern economic conditions, which increase the requirements for the efficiency of management of non-financial enterprises, the reform of accounting in accordance with international standards, also the rapid development of market relations in Ukraine, necessitate the expansion of auditing activities and the improvement of the quality of its information provision. The importance of the topic of the article is determined by the concern that the introduction of internal audit in the practice of economic entities requires a proper theoretical and regulatory basis. The article pays attention to the issue of internal audit at non-financial enterprises. The importance and role of internal audit in the system of activities of economic entities are defined. The article discloses the purpose of internal audit, which is to ensure the efficiency of non-financial enterprise. The current state of the legal and regulatory basis that regulates issues related to the conduct of auditing activities is examined. The authors analyze works of scholars, the orders of the Ministry of Finance of Ukraine, the DSTU ISO 19011:2019, the International Standards for Quality Control of Audit, Review, Other Assurance and Related Services on the definition of the concept of «internal audit»; the principles of auditing; the theoretical foundations of internal audit; the estimation of competence of the persons conducting audits. The study reveals that the activities of internal audit at non-financial enterprises are not clearly regulated, but are advisory in nature. However, the activities of internal audit units in ministries, central executive bodies, their territorial bodies and budgetary institutions are clearly regulated by Article 26 of the Budget Code of Ukraine, the Order of the Ministry of Finance of Ukraine dated 04.10.2011, No. 1247 «On Approval of Internal Audit Standards» (as amended) and a large number of methodological guidelines developed by the above Ministry. As a result, it is concluded that the regulatory framework on the issues of methodological and organizational provision of internal audit at these enterprises has not been elaborated yet, which may distort and provide an unreliable assessment of the activities of the object of inspection.","PeriodicalId":53291,"journal":{"name":"Biznes Inform","volume":"16 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":"135560697","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: 10.32983/2222-4459-2023-9-295-301
Oksana P. Panchenko
The article emphasizes the relevance of new research in the field of personnel management, namely the expediency of improving methodical approaches to planning the company's workforce. Accordingly, the purpose of the study is to improve the theoretical and methodological principles of staff planning in the system of rationalization of the company's personnel management policy. The existing and the differentiated approaches to planning the number of different categories of personnel of the enterprise are proposed. It is shown that when forming the staff of the enterprise, this task is solved according to the criterion of the minimum time required for the execution of the production program. The linear model determines the optimal number of employees of each specialty, taking into account certain restrictions. The main tasks of enterprise staff planning are defined as follows: increasing the efficiency of the production process and labor, increasing the competitiveness of the enterprise in market conditions, in particular, achieving maximum profit; ensuring high social efficiency of team functioning. It is proved that the work on planning the number and structure of the company's staff should be built based on the interpretation of the content of this process and should include a number of additional components. It is determined that the organizational structure of the personnel planning system is a set of interdependent divisions of the personnel management system together with officials. At this, divisions perform the role of personnel management functions bearers, they can be considered, in a broad sense, as a personnel management service. It is established that the specific place and role of the specified service in the general system of management of the enterprise's activities should be determined by the place and role of each specialized personnel management division and also by the organizational status of its direct manager. It is concluded that such an organizational status should be a confirmed set of powers and responsibilities.
{"title":"Rationalization of the Company's Personnel Management Policy: The Aspects of Staff Planning","authors":"Oksana P. Panchenko","doi":"10.32983/2222-4459-2023-9-295-301","DOIUrl":"https://doi.org/10.32983/2222-4459-2023-9-295-301","url":null,"abstract":"The article emphasizes the relevance of new research in the field of personnel management, namely the expediency of improving methodical approaches to planning the company's workforce. Accordingly, the purpose of the study is to improve the theoretical and methodological principles of staff planning in the system of rationalization of the company's personnel management policy. The existing and the differentiated approaches to planning the number of different categories of personnel of the enterprise are proposed. It is shown that when forming the staff of the enterprise, this task is solved according to the criterion of the minimum time required for the execution of the production program. The linear model determines the optimal number of employees of each specialty, taking into account certain restrictions. The main tasks of enterprise staff planning are defined as follows: increasing the efficiency of the production process and labor, increasing the competitiveness of the enterprise in market conditions, in particular, achieving maximum profit; ensuring high social efficiency of team functioning. It is proved that the work on planning the number and structure of the company's staff should be built based on the interpretation of the content of this process and should include a number of additional components. It is determined that the organizational structure of the personnel planning system is a set of interdependent divisions of the personnel management system together with officials. At this, divisions perform the role of personnel management functions bearers, they can be considered, in a broad sense, as a personnel management service. It is established that the specific place and role of the specified service in the general system of management of the enterprise's activities should be determined by the place and role of each specialized personnel management division and also by the organizational status of its direct manager. It is concluded that such an organizational status should be a confirmed set of powers and responsibilities.","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":"135560704","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: 10.32983/2222-4459-2023-9-91-97
Iryna B. Markovych, Taras V. Demkura
The purpose of the study is to identify opportunities for changes related to social initiatives in the field of environmental preservation and maintaining a healthy lifestyle, through the application of the achievements of behavioral economics. The article analyzes the features of the formation of the architecture of choice as an element of behavioral economics by the tools of nudging in the context of eco-solutions. It is shown that in the formation of the global goals of sustainable development, much attention is paid to the tasks of preserving the environment and saving resource consumption. In view of this, the development of programs and projects that will accelerate the achievement of these goals is extremely important both for Ukraine and for the world community in general. The expediency of applying such approaches to the formation of the architecture of choice, which can increase the level of intensity of the transition to ecological solutions, is substantiated: the option of «default» should include the element of «eco»; the importance of applying the principles of eco-design; access to eco-solutions should be at least no more difficult than traditional ones, and, speaking of an ideal, much easier; eco-solutions should be beneficial for the consumer, and the benefits are not limited to purely economic ones. The theoretical conclusions are justified by practical cases that have already been implemented and are demonstrating their effectiveness in Ukraine. The difficulties that become obstacles in the processes of environmental conservation and can be overcome by climate incentives are outlined. In general, it has been proved that behavioral economics is able to offer its tools for forming the habit of making eco-decisions in a balanced way, taking into account the need to preserve the environment. Promising directions of research are the analysis of the possibilities of implementing the principles of behavioral economics in decision-making processes in the field of education, personal development, finance, etc.
{"title":"Behavioral Economics in the Implementation of Social Initiatives on the Example of Eco-Solutions","authors":"Iryna B. Markovych, Taras V. Demkura","doi":"10.32983/2222-4459-2023-9-91-97","DOIUrl":"https://doi.org/10.32983/2222-4459-2023-9-91-97","url":null,"abstract":"The purpose of the study is to identify opportunities for changes related to social initiatives in the field of environmental preservation and maintaining a healthy lifestyle, through the application of the achievements of behavioral economics. The article analyzes the features of the formation of the architecture of choice as an element of behavioral economics by the tools of nudging in the context of eco-solutions. It is shown that in the formation of the global goals of sustainable development, much attention is paid to the tasks of preserving the environment and saving resource consumption. In view of this, the development of programs and projects that will accelerate the achievement of these goals is extremely important both for Ukraine and for the world community in general. The expediency of applying such approaches to the formation of the architecture of choice, which can increase the level of intensity of the transition to ecological solutions, is substantiated: the option of «default» should include the element of «eco»; the importance of applying the principles of eco-design; access to eco-solutions should be at least no more difficult than traditional ones, and, speaking of an ideal, much easier; eco-solutions should be beneficial for the consumer, and the benefits are not limited to purely economic ones. The theoretical conclusions are justified by practical cases that have already been implemented and are demonstrating their effectiveness in Ukraine. The difficulties that become obstacles in the processes of environmental conservation and can be overcome by climate incentives are outlined. In general, it has been proved that behavioral economics is able to offer its tools for forming the habit of making eco-decisions in a balanced way, taking into account the need to preserve the environment. Promising directions of research are the analysis of the possibilities of implementing the principles of behavioral economics in decision-making processes in the field of education, personal development, finance, etc.","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":"135508703","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: 10.32983/2222-4459-2023-9-206-212
Iryna V. Sadchykova, Yurii V. Yevtushenko, Stanislav V. Suslenko
The functioning of the credit market always takes place in difficult conditions of macroeconomic development. Today, this market is an integral part of the financial system of any country, and therefore of the respective national economy. The credit market and economic growth are closely interconnected, and this causes an increased interest of scientists in analyzing the features of the functioning of such a market, the basic problems of ensuring its stable development and the search for systemic determinants of the intensification of credit relations in the country. Ukraine is in a difficult economic situation because of the ongoing military aggression of the part of russian federation. This, accordingly, has a destructive effect on the functioning of the entire financial system of the country. Of course, both banking and non-banking financial institutions, whose activities today are associated with the existence of a number of unpredictable risks, have suffered a significant negative impact. The outlined situation has led to transformational processes in the credit market, contributed to the formation of new trends in its current functioning. Understanding these processes is important from the point of view of understanding the state of functioning of credit institutions in Ukraine and their ability to positively influence the economic situation of the country. Precisely these issues achieve consideration in the article. Within the framework of the study, in order to specify the prerequisites for the formation of the basic characteristic features of the functioning of the credit market, the main historical stages of development of such a market and credit relations in general, both in Ukraine and in other more developed countries are considered. The main determinants of the development of the credit market of Ukraine are also highlighted on the basis of an analysis of modern trends in the formation of credit relations between different subjects of such a market. The article analyzes the current trends in the development of certain types of lending, identifies the basic problems in their development, which arose through the military aggression of the russian federation. As a result, the systemic relevant determinants of the state of the credit market of Ukraine are specified and the directions of its further development under conditions of stochastic functioning of the country’s financial system are described.
{"title":"The System Determinants of the Current Development of the Credit Market in Ukraine","authors":"Iryna V. Sadchykova, Yurii V. Yevtushenko, Stanislav V. Suslenko","doi":"10.32983/2222-4459-2023-9-206-212","DOIUrl":"https://doi.org/10.32983/2222-4459-2023-9-206-212","url":null,"abstract":"The functioning of the credit market always takes place in difficult conditions of macroeconomic development. Today, this market is an integral part of the financial system of any country, and therefore of the respective national economy. The credit market and economic growth are closely interconnected, and this causes an increased interest of scientists in analyzing the features of the functioning of such a market, the basic problems of ensuring its stable development and the search for systemic determinants of the intensification of credit relations in the country. Ukraine is in a difficult economic situation because of the ongoing military aggression of the part of russian federation. This, accordingly, has a destructive effect on the functioning of the entire financial system of the country. Of course, both banking and non-banking financial institutions, whose activities today are associated with the existence of a number of unpredictable risks, have suffered a significant negative impact. The outlined situation has led to transformational processes in the credit market, contributed to the formation of new trends in its current functioning. Understanding these processes is important from the point of view of understanding the state of functioning of credit institutions in Ukraine and their ability to positively influence the economic situation of the country. Precisely these issues achieve consideration in the article. Within the framework of the study, in order to specify the prerequisites for the formation of the basic characteristic features of the functioning of the credit market, the main historical stages of development of such a market and credit relations in general, both in Ukraine and in other more developed countries are considered. The main determinants of the development of the credit market of Ukraine are also highlighted on the basis of an analysis of modern trends in the formation of credit relations between different subjects of such a market. The article analyzes the current trends in the development of certain types of lending, identifies the basic problems in their development, which arose through the military aggression of the russian federation. As a result, the systemic relevant determinants of the state of the credit market of Ukraine are specified and the directions of its further development under conditions of stochastic functioning of the country’s financial system are described.","PeriodicalId":53291,"journal":{"name":"Biznes Inform","volume":"20 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":"135559270","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: 10.32983/2222-4459-2023-9-325-330
Viktoriia V. Prokhorova, Viktoriia I. Chobitok
The aim of the article is a theoretical and methodological substantiation of the scientific and practical process of the strategic development of startups in the innovative environment in the current conditions of economic management. According to the results of the carried out study, it is found that the successful development of the economy of any contemporary country is directly related to the level of innovative development and access to the markets of advanced technologies. The process of generation and implementation of innovations is the basis for successful transformation into a modern knowledge-intensive and dynamically developing market economy. One of the key factors ensuring the effectiveness of this process is the creation of an innovation infrastructure, an important element of which is startups as the most operational and flexible market of participants. It is generally accepted that the evaluation of a startup is a sign of success. This indicates progressive development and attractiveness for involving financial sources. However, unlike the valuation of the State-owned companies, the process for private companies is opaque and often based on assumptions made after the announcement of late investment rounds. This approach does not allow for an objective evaluation of a startup. The shares issued at later stages are more expensive – not only because of the objective success of the company, but also because of specific preferences. The article discusses the advantages of creating startups, identifies trends in increasing innovative development and proposes long-term development of a startup at all life cycles. It is determined that the reorganization of the innovation infrastructure for supporting startups includes solving the current and strategic tasks related, first of all, to investment support for the generation of innovation. Taking into account the complexity of the structural composition of the elements involved in the processes of creation and development of innovative infrastructure to support startups, and the strategic orientedness of the tasks they solve, the development of the organizational structure and economic mechanism of interaction between startups is the basis for the development of innovation infrastructure, contributing to the effective organization of information exchange between the elements of the innovation infrastructure.
{"title":"The Strategic Development of Startups in an Innovative Environment","authors":"Viktoriia V. Prokhorova, Viktoriia I. Chobitok","doi":"10.32983/2222-4459-2023-9-325-330","DOIUrl":"https://doi.org/10.32983/2222-4459-2023-9-325-330","url":null,"abstract":"The aim of the article is a theoretical and methodological substantiation of the scientific and practical process of the strategic development of startups in the innovative environment in the current conditions of economic management. According to the results of the carried out study, it is found that the successful development of the economy of any contemporary country is directly related to the level of innovative development and access to the markets of advanced technologies. The process of generation and implementation of innovations is the basis for successful transformation into a modern knowledge-intensive and dynamically developing market economy. One of the key factors ensuring the effectiveness of this process is the creation of an innovation infrastructure, an important element of which is startups as the most operational and flexible market of participants. It is generally accepted that the evaluation of a startup is a sign of success. This indicates progressive development and attractiveness for involving financial sources. However, unlike the valuation of the State-owned companies, the process for private companies is opaque and often based on assumptions made after the announcement of late investment rounds. This approach does not allow for an objective evaluation of a startup. The shares issued at later stages are more expensive – not only because of the objective success of the company, but also because of specific preferences. The article discusses the advantages of creating startups, identifies trends in increasing innovative development and proposes long-term development of a startup at all life cycles. It is determined that the reorganization of the innovation infrastructure for supporting startups includes solving the current and strategic tasks related, first of all, to investment support for the generation of innovation. Taking into account the complexity of the structural composition of the elements involved in the processes of creation and development of innovative infrastructure to support startups, and the strategic orientedness of the tasks they solve, the development of the organizational structure and economic mechanism of interaction between startups is the basis for the development of innovation infrastructure, contributing to the effective organization of information exchange between the elements of the innovation infrastructure.","PeriodicalId":53291,"journal":{"name":"Biznes Inform","volume":"20 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":"135559410","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: 10.32983/2222-4459-2023-9-262-268
Inna M. Kozlova, Оlena Yu. Velyka
The article discusses the main methods and approaches to diagnosing the strategic capabilities of enterprises. On the basis of the carried out study, it is found that today three approaches to performing diagnostics of enterprises have become the most widely used. The choice of one or another of these approach depends on many factors (the purpose of diagnostics, information and analytical provision of the activities of enterprises, industry affiliation, etc.). The paper summarizes the characteristics of diagnostics as a process consisting of purpose, subject, object, tasks and methods. It is substantiated that the process of diagnostics should include the state of an economic entity for a certain period of time, as well as forecasting conditions that can affect both positively and negatively its development in the future. The main directions of diagnostics of strategic capabilities of enterprises are allocated. It is determined that there are various methods for diagnosing the state of development of enterprises, the basic ones would be statistical, economic-mathematical, and special methods. On the basis of the generalization of research on the available diagnostics of enterprise development, an algorithm has been formed, which would be expedient when carrying out diagnostics. The presented algorithm consists of three stages, each of them comprising tasks, the solution of which would foster the achievement of the maximum result of a particular research. It is proved that in order to obtain reliable and high-quality diagnostic results, it is important to form an array of data that would meet the requirements for information, have an appropriate time range, completeness of information on the issues of the phenomenon under study. It is substantiated that the correctness of the obtained results of diagnostics and the concluding diagnosis determines an effective establishment of the existing crisis phenomena, identifying the causes of their occurrence, and ways of eliminating them in the future. It is found that the strategic opportunities for the development of enterprise should be brought through the prism of implementation of individual strategies according to the certain directions, with the determination of the effectiveness of implementation of each of the strategies, which will allow to assess the most attractive vectors of development for the enterprise and to strengthen the weaker sides. Such a comprehensive assessment contributes to the establishment of the correct diagnosis, identification of strengths and weaknesses, interaction of influencing factors, which allows managers to develop effective managerial decisions on the strategic development of enterprises in the future.
{"title":"The Methodological Support for Diagnosing Strategic Capabilities of Enterprises","authors":"Inna M. Kozlova, Оlena Yu. Velyka","doi":"10.32983/2222-4459-2023-9-262-268","DOIUrl":"https://doi.org/10.32983/2222-4459-2023-9-262-268","url":null,"abstract":"The article discusses the main methods and approaches to diagnosing the strategic capabilities of enterprises. On the basis of the carried out study, it is found that today three approaches to performing diagnostics of enterprises have become the most widely used. The choice of one or another of these approach depends on many factors (the purpose of diagnostics, information and analytical provision of the activities of enterprises, industry affiliation, etc.). The paper summarizes the characteristics of diagnostics as a process consisting of purpose, subject, object, tasks and methods. It is substantiated that the process of diagnostics should include the state of an economic entity for a certain period of time, as well as forecasting conditions that can affect both positively and negatively its development in the future. The main directions of diagnostics of strategic capabilities of enterprises are allocated. It is determined that there are various methods for diagnosing the state of development of enterprises, the basic ones would be statistical, economic-mathematical, and special methods. On the basis of the generalization of research on the available diagnostics of enterprise development, an algorithm has been formed, which would be expedient when carrying out diagnostics. The presented algorithm consists of three stages, each of them comprising tasks, the solution of which would foster the achievement of the maximum result of a particular research. It is proved that in order to obtain reliable and high-quality diagnostic results, it is important to form an array of data that would meet the requirements for information, have an appropriate time range, completeness of information on the issues of the phenomenon under study. It is substantiated that the correctness of the obtained results of diagnostics and the concluding diagnosis determines an effective establishment of the existing crisis phenomena, identifying the causes of their occurrence, and ways of eliminating them in the future. It is found that the strategic opportunities for the development of enterprise should be brought through the prism of implementation of individual strategies according to the certain directions, with the determination of the effectiveness of implementation of each of the strategies, which will allow to assess the most attractive vectors of development for the enterprise and to strengthen the weaker sides. Such a comprehensive assessment contributes to the establishment of the correct diagnosis, identification of strengths and weaknesses, interaction of influencing factors, which allows managers to develop effective managerial decisions on the strategic development of enterprises in the future.","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":"135559809","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: 10.32983/2222-4459-2023-9-227-233
Tetiana V. Stetsenko
The aim of the study is to substantiate the relationship between the level of tax evasion and tax morality in Ukraine. An assessment of tax morality in the countries of the world is made and the interdependence between the level of tax morality and the scale of the shadow economy both in Ukraine and the world is proved. To achieve the set aim, the following scientific methods were used: the method of analysis and synthesis, methods of comparison, generalization, methods of statistical research (method of groupings, averages). The information base of the study was the results of the repeated sociological study World Values Survey. It is determined that the optimal level of tax burden, the excess of which can lead to the formation/growth of the shadow sector of the economy, also depends on the existing level of tax culture and tax morality in society. Based on the statistical analysis of the results of the World Values Survey, an increase in the level of tax morality over the world has been proven in dynamics. On average, more than 50% of respondents in each wave of the survey consider tax evasion to be a completely unacceptable and unjustified action (answer «1»). The phenomenon of «tax evasion» in most countries participating in the World Values Survey is permanently perceived by respondents as immoral, wrong, threatening the society, which proves the gravitation of the share of respondents with answers from «1» to «5» in all the studied waves up to 90%. It is proved that the volume of the shadow sector of the economy is inversely dependent on the level of tax morality in the country, so measures to form the necessary tax culture and increase the level of tax morality should be included in a comprehensive program for combating tax evasion. In particular, in Ukraine, the correlation coefficient between the share of respondents who condemn and do not justify any tax evasion (answers from «1» to «5» on a scale from «1» to «10») and the size of the shadow sector as a percentage of GDP in Ukraine amounted to –0.93. Prospects for further research elaborations in this direction are related to the application of the methodology of fiscal sociology to provide a more detailed assessment of the level of tax morality and the characterization of the tax culture that has formed in Ukraine.
{"title":"Tax Evasion: Do Non-Economic Factors Matter?","authors":"Tetiana V. Stetsenko","doi":"10.32983/2222-4459-2023-9-227-233","DOIUrl":"https://doi.org/10.32983/2222-4459-2023-9-227-233","url":null,"abstract":"The aim of the study is to substantiate the relationship between the level of tax evasion and tax morality in Ukraine. An assessment of tax morality in the countries of the world is made and the interdependence between the level of tax morality and the scale of the shadow economy both in Ukraine and the world is proved. To achieve the set aim, the following scientific methods were used: the method of analysis and synthesis, methods of comparison, generalization, methods of statistical research (method of groupings, averages). The information base of the study was the results of the repeated sociological study World Values Survey. It is determined that the optimal level of tax burden, the excess of which can lead to the formation/growth of the shadow sector of the economy, also depends on the existing level of tax culture and tax morality in society. Based on the statistical analysis of the results of the World Values Survey, an increase in the level of tax morality over the world has been proven in dynamics. On average, more than 50% of respondents in each wave of the survey consider tax evasion to be a completely unacceptable and unjustified action (answer «1»). The phenomenon of «tax evasion» in most countries participating in the World Values Survey is permanently perceived by respondents as immoral, wrong, threatening the society, which proves the gravitation of the share of respondents with answers from «1» to «5» in all the studied waves up to 90%. It is proved that the volume of the shadow sector of the economy is inversely dependent on the level of tax morality in the country, so measures to form the necessary tax culture and increase the level of tax morality should be included in a comprehensive program for combating tax evasion. In particular, in Ukraine, the correlation coefficient between the share of respondents who condemn and do not justify any tax evasion (answers from «1» to «5» on a scale from «1» to «10») and the size of the shadow sector as a percentage of GDP in Ukraine amounted to –0.93. Prospects for further research elaborations in this direction are related to the application of the methodology of fiscal sociology to provide a more detailed assessment of the level of tax morality and the characterization of the tax culture that has formed in Ukraine.","PeriodicalId":53291,"journal":{"name":"Biznes Inform","volume":"35 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":"135560037","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: 10.32983/2222-4459-2023-8-78-85
Andrii R. Dub
The processes of decentralization have necessitated the spatial development of territorial communities for the most efficient use of their resources, ensuring comfortable conditions for the livelihood of the population and the functioning of business. However, russia’s full-scale military aggression against Ukraine has significantly exacerbated the problems of spatial development, increased social, economic, security, and ecological threats. The article is aimed at characterizing the risks of spatial development of territorial communities caused by the russia’s military aggression against Ukraine, and identifying ways to level them. The paper characterizes the factors of spatial development, based on their essence and impact on the socioeconomic development of the territory; a grouping of risks to the spatial development of communities, in particular those caused by the full-scale russia’s war on Ukraine, is carried out. The risks of spatial development of territorial communities in the context of each group are critically assessed – institutional, demographic, economic (business activity and employment), ecological, and security. Attention is focused on measures taken at both the State and regional levels to neutralize threats and risks that impede the spatial development of territorial communities (in particular, programs to promote the development of small and medium-sized enterprises, employment and socialization of internally displaced persons, security in social institutions, etc.). Measures to support the spatial development of territorial communities, which are provided by international donors (in particular, regarding the development of comprehensive plans for the spatial development of territorial communities), are characterized. It is recommended to strengthen the activities of local self-government bodies aimed at ensuring spatial development through the development of a clear architecture of interrelated strategic, planning and program documents, the intensification of measures to support small business in the community, the economic and social integration of IDPs in the community, and so on.
{"title":"Risks of Spatial Development of Territorial Communities and Ways of their Leveling","authors":"Andrii R. Dub","doi":"10.32983/2222-4459-2023-8-78-85","DOIUrl":"https://doi.org/10.32983/2222-4459-2023-8-78-85","url":null,"abstract":"The processes of decentralization have necessitated the spatial development of territorial communities for the most efficient use of their resources, ensuring comfortable conditions for the livelihood of the population and the functioning of business. However, russia’s full-scale military aggression against Ukraine has significantly exacerbated the problems of spatial development, increased social, economic, security, and ecological threats. The article is aimed at characterizing the risks of spatial development of territorial communities caused by the russia’s military aggression against Ukraine, and identifying ways to level them. The paper characterizes the factors of spatial development, based on their essence and impact on the socioeconomic development of the territory; a grouping of risks to the spatial development of communities, in particular those caused by the full-scale russia’s war on Ukraine, is carried out. The risks of spatial development of territorial communities in the context of each group are critically assessed – institutional, demographic, economic (business activity and employment), ecological, and security. Attention is focused on measures taken at both the State and regional levels to neutralize threats and risks that impede the spatial development of territorial communities (in particular, programs to promote the development of small and medium-sized enterprises, employment and socialization of internally displaced persons, security in social institutions, etc.). Measures to support the spatial development of territorial communities, which are provided by international donors (in particular, regarding the development of comprehensive plans for the spatial development of territorial communities), are characterized. It is recommended to strengthen the activities of local self-government bodies aimed at ensuring spatial development through the development of a clear architecture of interrelated strategic, planning and program documents, the intensification of measures to support small business in the community, the economic and social integration of IDPs in the community, and so on.","PeriodicalId":53291,"journal":{"name":"Biznes Inform","volume":"27 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":"135909598","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}