Economics. Finances. Law最新文献

{"title":"Development and talent management in the hr management system","authors":"O. Kyrylenko, Valentyna Novak, Maksym Lukianenko","doi":"10.37634/efp.2023.12.7","DOIUrl":"https://doi.org/10.37634/efp.2023.12.7","url":null,"abstract":"An exhaustive review of strategies, methods and practices related to talent management in organizations is presented. It analyzes modern approaches to attracting, developing and retaining talented employees, and also explores key problems, challenges and trends in this area. The importance of talent management and its role in creating a competitive advantage for organizations is reviewed. Various methods of attracting talent are considered, including active search and recruitment of candidates, the use of network resources and social media, as well as building an effective employer brand. Special attention is paid to the development of talents. Learning and development strategies are analyzed, including formal training programs, mentoring, coaching and online training. Methods of assessing the potential and productivity of employees, as well as ways to develop individual development plans and career growth are also considered. An important aspect is talent retention. Strategies for creating a favorable corporate culture, developing reward and incentive systems, as well as providing a variety of opportunities for professional and personal growth are considered. Special attention is paid to maintaining motivation and effective management of career expectations of talented employees. The challenges faced by organizations in the field of talent development and management, such as globalization, rapidly changing technologies and changing expectations of the younger generation of employees, are discussed. Trends are also discussed, including the development of flexible forms of work and the use of data analytics for decision-making in the field of talent management. This paper presents a complete and comprehensive study of the topic, offering readers extensive information and recommendations for effective talent management in a modern organization.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"49 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139174825","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}

{"title":"Currency calculations during the war","authors":"Valeriia Fomenko, Tetiana Ihnatenko","doi":"10.37634/efp.2023.12.6","DOIUrl":"https://doi.org/10.37634/efp.2023.12.6","url":null,"abstract":"Introduction. The introduction explores the impact of war on foreign economic activity and currency transactions in Ukraine. It examines how the war influences the Ukrainian economy, emphasizing the importance for businesses to be aware of changes in currency transactions during times of war. The purpose of the paper is to analyze restrictions on currency transactions during the state of war in Ukraine and potential penalty sanctions for violations of currency legislation. Results. Currency transactions in Ukraine during the war impact a significant sector of the economy and the lives of the country's citizens. To ensure financial stability, the National Bank of Ukraine and the government have implemented a series of measures, creating challenges for businesses and the population. These measures include changes in the currency exchange rate, restrictions on the issuance of foreign currency, and limitations on cross-border transfers, and others/ Conclusions. During the period of martial law, currency transactions have faced significant challenges and changes. The National Bank of Ukraine and the government have implemented and continue to implement a series of measures to ensure stability in the currency market and mitigate the negative impact of the war on Ukraine's financial system. To minimize the adverse effects, restrictions on cash withdrawals, issuance of funds in foreign currency, cross-border currency transfers, and more have been introduced. Equally important, all economic ties with the aggressor country have been halted. Over the years of war, it has become clear that control over currency transactions plays a crucial role in ensuring economic stability. In turn, businesses need to monitor all these changes implemented by the country's leadership to continue developing successfully and contribute to the growth of our country's economy.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"28 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139174192","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}

{"title":"Accounting of barter operations of foreign economic activity of enterprises","authors":"Tetiana Ihnatenko, Oleksandra Zakrevska","doi":"10.37634/efp.2023.12.10","DOIUrl":"https://doi.org/10.37634/efp.2023.12.10","url":null,"abstract":"The paper analyzes the norms and laws of exchange of goods in the international trade of Ukraine under barter agreements. Barter operations mean operations during which business entities exchange a certain amount of goods, works, services for an equivalent amount of other goods without the use of monetary payments. Barter transactions usually become popular in countries with unstable economies, where there is a shortage of both domestic and foreign currency. The main reason for using barter agreements in foreign trade is currency problems, such as its scarcity, instability, etc. The difficulties associated with the accounting of such operations in accounting are also considered. In accordance with the requirements, all transactions of exchange of goods in international trade are formalized by appropriate barter contracts. In case of violation of the terms of import of goods, performance of works and provision of services, a fine is applied, which is calculated for each day of delay. The main aspect of barter agreements is reaching an agreement on prices and volumes of supplies of export-import goods, as well as a profitable determination of the equivalent of the exchange of goods. Today market environment, some companies may have a limited amount of cash to operate normally. In such cases, the exchange of goods may be the only way for them to sell their products and obtain other goods necessary for production. An important aspect of a barter agreement is reaching an agreement on prices and volumes of export-import of goods, as well as establishing a favorable equivalence for the exchange of goods. In these market conditions, some businesses may not have enough working capital to operate normally. As a result, barter often becomes their only means of selling their products and acquiring others necessary for their production activities.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"56 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139175270","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}

{"title":"Directions of increasing the commercial efficiency of a trading enterprise","authors":"Tetiana Horodetska, Alla Ivashchenko","doi":"10.37634/efp.2023.12.24","DOIUrl":"https://doi.org/10.37634/efp.2023.12.24","url":null,"abstract":"Today's economy of Ukraine is characterized by transformational processes in almost all spheres of the country's socio-economic system. The peculiarity of such a transformation in Ukraine is that during the thirty years of independence, the formation and development of a market economy took place, and since the beginning of a full-scale war, the direction of economic transformation must be significantly changed to an innovative economic system that will ensure rapid socio-economic recovery and the latest development of entrepreneurship. The full-scale Russian invasion became a serious test for the transformation processes of the Ukrainian economy, which forced business owners to radically change the format of work, there were significant obstacles in transport and logistics activities, in the field of domestic and foreign trade, and the outflow of labor resources. Thus, some enterprises have completely stopped their activities, some have temporarily suspended their work, and some have adapted to the realities of the war and are trying to develop, setting themselves the main task of survival, not development and making a profit.\u0000Therefore, the main task facing the country's leadership is to create conditions for the full functioning and progressive development of modern market relations, an optimal competitive environment for entrepreneurial activity.\u0000Despite significant difficulties, domestic entrepreneurs must continue to work and maintain the economic front.\u0000Therefore, the main measures to improve the efficiency of commercial activity are the improvement of marketing tools and business scaling.\u0000When implementing the proposed measures, the enterprise must take into account: martial law and instability of the political situation in the country; the economic crisis that has developed in the country; outflow of human potential; complexity of logistics; imperfection of the tax system; low level of investment profitability and investment risks.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":" 28","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138995296","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}

{"title":"Current issues of digitalizing the provision of administrative services in the field of taxation in Ukraine: regulatory and legal aspect","authors":"A. Ivanovska","doi":"10.37634/efp.2023.12.3","DOIUrl":"https://doi.org/10.37634/efp.2023.12.3","url":null,"abstract":"In the paper, the study of regulatory and legal issues of digitalization of administrative services in the field of taxation in Ukraine was carried out. On the basis of the conducted scientific research, the author came to the conclusion that the main normative legal acts, which define the features of expanding the possibilities of receiving tax services in electronic form, were the following provisions: Art. 42-1 of the Tax Code of Ukraine and order of the Ministry of Finance of Ukraine dated July 14, 2017 No. 637, according to which tax authorities and taxpayers interact through the taxpayer's electronic cabinet (in the form of receiving information (both open and that which concerns only of the taxpayer), submission of documents, including tax reporting, payment of taxes and fees; order of the Ministry of Finance of Ukraine dated June 6, 2017 No. 557, according to which electronic tax reporting is submitted using the ITS \"One-stop shop for submission of electronic reporting\"; order of the Ministry of Finance of Ukraine dated November 20, 2015 No. 1040, which introduced the possibility of conducting an electronic tax audit upon the taxpayer's application using the information submitted by him in the application for an audit. In order to further improve the process of digitization of the provision of administrative services in the tax sphere, the Strategy for Reforming the State Tax Management System was adopted finances for 2022-2025 and the Strategy for implementation of digital development, digital transformations and digitalization of the state finance management system for the period until 2025. These documents define the existing problems of the digital transformation of the taxation system, as well as directions for their solution. At the level of regulatory documents that determine the specifics of paying taxes, submitting tax reports, and the functioning of the electronic office, unfortunately, the legal position of the mobile application \"My Tax\", created in September 2023, to which the functionality of the electronic services of the web portal of the State Tax Service has been transferred, has not been defined of Ukraine, equating information and documents received/submitted through it to information and documents received/submitted through the taxpayer's electronic account.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"7 18","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139173593","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}

{"title":"The concept of discrimination on the basis of gender in the international and national system of human rights protection","authors":"Lina Leontieva","doi":"10.37634/efp.2023.12.1","DOIUrl":"https://doi.org/10.37634/efp.2023.12.1","url":null,"abstract":"The paper examines the international and national system of normative legal acts, the concept of discrimination based on gender, and how exactly the rights of women and men are interpreted from the standpoint of equality. It is highlighted how the specifics of women and men are considered in the texts of these documents. It has been established that. the problem of creating effective international and national legislation aims to provide everyone, regardless of gender, with opportunities to participate in political, labor, social, cultural life, and access to material goods. It was with the desire of Ukraine to join the European Union and the implementation of European legislation into the national one that the range of rights and opportunities for women in Ukraine expanded significantly. The greatest attention is paid to guaranteeing the legal protection of women's rights, regarding quotas and promotion, labor and social rights, ensuring the right to education and comprehensive development, etc. It is necessary to note that the main problem highlighted in these acts is due to the biological status and superiority of men. It was concluded that it is necessary to consider legislative acts at the level of European legislation, which are based on the natural characteristics of a person, and to provide an analysis of national legislation regarding discrimination based on gender. Therefore, providing equal opportunities to every member of society (regardless of gender), guaranteeing the free development of the individual, respecting the honor and dignity of women on an equal basis with men are the requirements of the time, especially for the democratic, legal, social state that Ukraine aspires to become. The term \"discrimination\" comes from the Latin word discriminatio (distinction) and means limiting or depriving certain categories of citizens of their rights and opportunities on various grounds: race or nationality, gender, social origin, political views, etc. There is an urgent need to fill this gap and comprehensively consider issues related to the status of women in society from a fundamentally new point of view, namely from the point of view of the functioning of a single and integral mechanism for ensuring women's rights.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"5 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139173602","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}

{"title":"Determination of key factors success of innovative and active industrial enterprises in a competitive environment","authors":"M. Merkulov, Tetiana Metil","doi":"10.37634/efp.2023.12.11","DOIUrl":"https://doi.org/10.37634/efp.2023.12.11","url":null,"abstract":"Introduction. In the process of growing competition and saturation of markets with goods, the role of the sales function of innovatively active enterprises (IAP) is constantly growing, turning into a basic one, on which production, procurement, logistics and other processes carried out by IAP depend. The purpose of the paper is to develop the elements of an improved business process management system in the field of sales of IAP with the help of developed indicators of key success factors (KFU), which will allow making more informed strategic decisions. Results. The paper considers the issue of improving the system of indicators of KFU in the market of innovative products and services, which is important for modern innovatively active enterprises. It is emphasized that the role of the sales function of the IAP is growing and is constantly turning into a basic one, on which production and logistics processes depend. Enterprises are gradually moving from a production concept to a market-oriented marketing concept, which is reflected in the improvement of the sales system and the active use of marketing tools. It has been proven that the growth of competition leads to the need to improve the management system of business processes of an innovatively active enterprise and, first of all, in sales processes, which ensures the reliability of the enterprise's interaction with consumers. The control of the processes taking place in the sales channels should be carried out entirely with the help of KFU, the high level of which allows you to maintain a circle of customers and withstand pressure from competitors. Conclusion. The growth of competition leads to the need to improve the IAP business process management system that ensures the interaction of the enterprise with customers. It is advisable to control the processes occurring in sales channels with the help of KFU, the high level of which will allow you to retain your customers and withstand pressure from competitors. It is necessary not only to identify CFUs, but also to regularly measure them, which will allow making more informed strategic decisions regarding the development of IAP sales.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"100 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139174467","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}

{"title":"Digital ecosystems in international technological business","authors":"Iryna Korablinova, Karyna Hanzha","doi":"10.37634/efp.2023.12.8","DOIUrl":"https://doi.org/10.37634/efp.2023.12.8","url":null,"abstract":"Introduction. The current stage of economic development is characterized by the increasing impact of advanced digital information and communication technologies (ICT) on the entire system of human interactions, encompassing the processes of production, distribution, exchange, and consumption of both material and immaterial goods. Among the emerging phenomena in today's economic relations system are digital ecosystems, which are created and developed through the actions of international technological companies. The purpose of the paper is to define the essence and content of the concept of \"digital ecosystems\" for further analysis and understanding in an economic context. Results. It is argued that, in an economic sense, the concept of ecosystems is a continuation of the scientific inquiries of various scholars studying changes and relationships in the business environment from the perspectives of competition and collaboration among its participants. Today, business ecosystems created and developed by international technological companies typically operate through digital platforms, services, and solutions, transforming them into digital business ecosystems. The paper identifies key types of digital ecosystems in business and emphasizes the existence of other types of digital ecosystems (governmental, hybrid) that also require further exploration. The role of international technological companies in shaping global digital ecosystems is explored, using Amazon as an example. It is clarified that leading global technology companies play a crucial role as conductors of the ecosystem of ecosystems. In digital ecosystems, boundaries are constantly changing, participants and components are updated. As a result, the description of the structures of digital ecosystems varies among different authors. Conclusion. Theoretical guidelines are provided for further research on digital ecosystems in economics and business, both from the perspective of economic strategy developers and theoretical economists.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139175267","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}

{"title":"Models of the enterprise entering the foreign market","authors":"Tetiana Ihnatenko, Daria Dundar","doi":"10.37634/efp.2023.12.22","DOIUrl":"https://doi.org/10.37634/efp.2023.12.22","url":null,"abstract":"The paper identifies the existing methods of enterprises' entry into foreign markets, presents the main motives that guide enterprises when making decisions to expand sales channels outside the territory of Ukraine (maximizing profits and ensuring long-term successful sales), as well as possible demotivating aspects related to the specifics of foreign markets (high costs of modifying products to meet the requirements of the foreign market, difficulty in entering it). In addition, the main ways for an enterprise to enter foreign markets are characterized (exports - direct and indirect; joint venture activities - licensing, production and management under contract, joint ventures, direct investment). The author analyzes the strengths and weaknesses of each of the main methods and proposes a general approach to the choice of the most optimal method by an enterprise in the context of the specifics of a particular business entity. This paper contains concrete practical recommendations for enterprises, the element of strategic development of that is going into a foreign market. In the paper a deep study of theoretical base and analysis of practical side of exit of enterprise are undertaken to the foreign market that gives an opportunity to define problem moments and guests of question of this process. This work contains a scientific novelty and practical meaningfulness.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":" 18","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138994989","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}

{"title":"Ways to improve witness privileges","authors":"Oleksandr Chepel","doi":"10.37634/efp.2023.12.25","DOIUrl":"https://doi.org/10.37634/efp.2023.12.25","url":null,"abstract":"The obligation of a witness to give truthful testimony during the pre-trial investigation and trial is subject to a number of exceptions set forth in the CPC of Ukraine. These exceptions are the right of a certain category of witnesses to refuse to testify in situations expressly provided for by law, and they are an integral part of the «witness privilege», which means both the release of a witness from the obligation to testify and the release of a person from the procedural status of a witness. The existence of personal witness privileges in the legislation is one of the signs of Ukraine's compliance with the requirements of a legal, democratic state. However, despite all its positive aspects, the institute of witness privileges and immunities is still not free from certain drawbacks. The purpose of the paper is to analyze the problematic aspects and identify the ways to improve witness privileges. In the course of the study, we proposed to: 1) to expand the circle of persons referred to in clause 1, part 1, art. 3 of the CPC of Ukraine, including: all other relatives by the lateral line of kinship children of siblings; cousins; siblings of parents; parents, siblings of husband and wife; 2) to make a reservation in the CPC of Ukraine that a witness is obliged to testify against a deceased close relative or family member only if it is necessary for the rehabilitation of other persons; 3) to provide for mandatory participation of a defense counsel in criminal proceedings in all cases where the rights of a minor are concerned. To do this, it is necessary to supplement Part 2 of Article 52 of the CPC of Ukraine with paragraph 10 as follows: «with regard to minors who, due to their age, are unable to fully exercise their rights, from the moment the fact of minority is established»; 4) to introduce «asymmetry of the rules of admissibility of evidence» into the criminal procedure legislation of Ukraine. Currently, there are still some issues in Ukraine regarding the normative delineation of the circle of family members who enjoy witness privileges, and there is also a need to improve guarantees for the realization of privileges for minors.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"64 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139173098","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}