International Humanitarian University Herald. Economics and Management最新文献

{"title":"THE VALUE OF GASTRONOMIC TOURISM IN THE SYSTEM OVERCOMING SEASONALITY","authors":"Halyna Horban, O. Mital","doi":"10.32782/2413-2675/2023-55-5","DOIUrl":"https://doi.org/10.32782/2413-2675/2023-55-5","url":null,"abstract":"The article defines that seasonality is a phenomenon of moderate geographical latitudes of Europe. Seasonality has a great influence on tourist traffic. The impact of this natural phenomenon extends to human resource management, the profitability of the tourism economy, and supply and demand. The seasonality of tourist traffic is a huge obstacle in organizing and pricing tourist services, planning new investments, and developing and implementing regional development strategies. Tourist demand, in contrast to supply, is significantly influenced by the seasonality factor. It was determined that the most effective method of struggle is the diversification of the tourist product. It is proposed to use the potential of gastronomic tourism in the system of overcoming seasonality for a tourist enterprise. Because gastronomic tourism is a form of creative recreation that involves not only the passive participation of consumers, but also their active involvement in the very process of creating a product, event, or service. Overcoming seasonality serves two important purposes: ecological and economic. Studies of the types of gastronomic tourism indicate the possibility of increasing the attractiveness of the destination, as well as the formation of methods of promotion of the destination's gastronomic brands. The gastronomic tourism market is one of the most dynamic and growing segments of the tourism market. The priority for the consumer is not so much the product and service as the impressions received from them. In conditions of rapid saturation of needs, development of the latest technologies of conducting tourist business, conditions are created for the reorientation of the concept of tourist consumption. For the consumer, it is more important to receive more positive emotions than price benefits. There is a significant reorientation of the consumer from obtaining utilitarian goods to receiving impressions and satisfaction. In this context, gastronomic tourism is gaining significant advantages in the organization of the tourist offer. Gastronomic tourism can also be considered an auxiliary tool in learning about the cultural heritage of countries and regions of the world.","PeriodicalId":115496,"journal":{"name":"International Humanitarian University Herald. Economics and Management","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132961786","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":"STATE REGULATION OF THE DEVELOPMENT OF THE SPACE TRANSPORT ECONOMY: FOREIGN EXPERIENCE AND DOMESTIC PRACTICE","authors":"O. Mykhalchenko","doi":"10.32841/2413-2675/2022-52-5","DOIUrl":"https://doi.org/10.32841/2413-2675/2022-52-5","url":null,"abstract":"Defects in the legal regulation of space transport due to the lack of its definition in the Basic Laws of Ukraine \"On Transport\" and \"On Space Activities\" were revealed. The author's definition of space transport as a field of transport, which ensures the satisfaction of the needs of the state, business entities and the population in launching satellites and spaceships, carrying out passenger and cargo space transportation for the purpose of realizing defense, scientific research, economic and commercial purposes, is substantiated. Space transport is proposed to include objects of space activity (launchers, spacecraft, booster blocks and other objects intended for launch into space), as well as space infrastructure (spaceports, aviation-space missile complexes), which provides ground and air launch of space objects, their launch into Earth orbit of various altitudes, space flight and return of spacecraft to Earth. It is shown that space transport, in accordance with international treaties on outer space, is included in the sphere of its \"use\". In order to create sources of compensation for damages caused by a space object on the Earth's surface or aircraft in flight, world practice has developed \"space\" insurance mechanisms. Ukraine offers four main insurance products for space activities. Despite the existence of a legal framework for space insurance, it remains a \"fiction\", since the stipulated norms \"do not work\", including due to the administrative approach to the formation of insurance tariffs, which does not correspond to market conditions. A quantitative assessment of the state of development of space transport was carried out, a conclusion was made about: a limited circle of individuals - micro-entrepreneurial subjects working in the industry; the small amount of services provided; low share of added value. It is substantiated that the institutional structure of providing space transport services restrains the existing technical and technological potential of Ukraine in this field and requires the involvement of budgetary resources, funds of international financial organizations and big business in the field.","PeriodicalId":115496,"journal":{"name":"International Humanitarian University Herald. Economics and Management","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121474231","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":"PECULIARITIES OF THE ORGANIZATIONAL CULTURE OF PUBLIC AUTHORITIES AS SPECIFIC TYPES OF ORGANIZATIONS","authors":"Tatyana Linnikova, S. Yaromich","doi":"10.32841/2413-2675/2020-45-19","DOIUrl":"https://doi.org/10.32841/2413-2675/2020-45-19","url":null,"abstract":"are inherent in both structural and metho-dological aspects, and determine its administrative and legal specifics. The authors believe that the introduction of foreign management methods in domestic public authorities requires taking into account national traditions and mentality. Two main tasks of organizational culture have been identified: external integration of the organization and internal tolerant ad - aptation of employees. The features of all components of the organizational culture have been determined: legal; political; information and communication; moral, ethical and management culture. It is provided a specific concept of «management activities» in the field of public administration, which is seen as intellectual in nature, and is aimed at the development, adoption and practical implementation of specific management decisions. It is emphasized that in the relevant segments of the management system, which have a decisive influence on the life of society, its employees bear special loads and respon - sibilities. This leads to the fact that their organizational culture has a double meaning: it is aimed at organizing public life and at organizing professionally perfect and state-mature activities of the government apparatus. Of course, the leadership style of a particular organization is also important. It assumes the presence of disciplined employees who clearly follow the orders of their superiors. The professionalism and competence of specialists require psychological knowledge and the ability to communicate with people from different social strata, therefore they carry a certain cultural meaning, which mani-fests itself through everyday transparent communication with citizens – consumers of services.","PeriodicalId":115496,"journal":{"name":"International Humanitarian University Herald. Economics and Management","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123581951","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":"PROBLEMS OF IMPROVING THE ORGANIZATION OF MANAGEMENT OF CONSTRUCTION COMPANIES AT THE PRESENT STAGE","authors":"I. Yakymchuk","doi":"10.32841/2413-2675/2021-50-6","DOIUrl":"https://doi.org/10.32841/2413-2675/2021-50-6","url":null,"abstract":"The article deals with the review of basic problems of improving the organization of management of construction companies at the present stage. Analysis of the essential and substantive characteristics of the management organization in the context of general problem of increasing the effectiveness of management of construction companies made it possible to note that the specifics of construction companies, as a rule, is an attempt to achieve several goals simultaneously – the maximum level of profitability at minimum cost and in the shortest possible terms. It is caused by such facts of construction field as urgency of construction, seasonality of construction, high dependence of profitability of construction business on the cost of construction, significant costs when increasing the construction period. It has been resumed that construction field, which creates a material base of production and social infrastructure, is one of the most important in the economics of state. A huge number of participants in the production and operation of products form a significant number of working places in that field. At the same time, the use of the latest construction technologies and modern high-tech building materials determines the need in the preparing and involving highly qualified stuff. It has been generalized that stuff is of the basic resources, from the effective managing of which in construction companies depends on the effectiveness of not only directly a particular enterprise, but also the whole field. Thus, the level of competence, psychological and personal characteristics of staff depends on the image of the enterprise, its consumer and business rating, which directly affects and determines the position of the enterprise in the construction industry and its competitive advantages. It has been paid attention that the main resource of strategic development of the organization at the present stage are not external static, natural and socially favorable factors for its development, but intellectual fund, creative stuff potential, unique organizational knowledge and innovations at all stages of the realization of projects in the construction field. It has been found that one of the most current problems of the construction industry of Ukraine at the present stage of its development is insufficient staffing of construction companies with qualified producing, engineering and technical personnel, which is associated with the following: insufficient level of stuff professional training, which does not meet modern requirements and innovations in this field; a low level of remuneration of employees working construction specialties; hard work conditions, related to insufficient level of technical equipment of construction works and high risk to the health of the employee; limited methods of diagnostics and evaluation of personnel, including use of cheap labor of migrant workers; decreasing the level of the prestige of the construction profession, etc.","PeriodicalId":115496,"journal":{"name":"International Humanitarian University Herald. Economics and Management","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126221267","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 PARAMETERS FOR THE DISCLOSURE OF INFORMATION REGARDING FINANCIAL RESERVES OF ENTERPRISES","authors":"O. Sherstiuk, N. Zhuk","doi":"10.32782/2413-2675/2022-53-6","DOIUrl":"https://doi.org/10.32782/2413-2675/2022-53-6","url":null,"abstract":"Aspects of information regarding financial reserves disclosure, which are formed in the system of accounting and financial reporting, are described in the article. It was established that the economic of financial reserves content consists in the recognition of the costs associated with certain economic operations, regardless of the time of their actual occurrence. Information about financial reserves in the reporting of enterprises is formed on the basis of a certain set of accounting procedures. The relevant parameters for disclosure of relevant information include the recognition of financial reserves and their assessment. The specified parameters should provide management system’s interests in information that can be used to implement the functions of planning, making and implementatiog management decisions, control and analytical evaluation it’s results, as well as regulation. The accounting system should provide interested parties with data, the use of which will contribute to solving the relevant tasks. The specified parameters depend on a set of various factors, the leading role among which is played by the information needs of users, in particular – management systems. In order to optimize the solution of relevant tasks, multivariate accounting procedures should be provided, which should contribute to the formation and justification of adequate management decisions. Recognition of financial reserves is based on the identification of the circumstances for which they are intended to be compensated (operational risks, the need to allocate costs in accordance with the occurrence of related income, etc.). The fact of a reserve recognizing can be implemented not only by directly \"tying\" it to financial and economic activity, but also by transferring the relevant risks to third parties. The assessment can be carried out taking into account the information expectations of information users regarding giving preference to data regarding the balance of reserves as of the reporting date or the amount of expenses incurred during the reporting period. Different approaches to the assessment of reserves can affect the implementation of the functions of the management system.","PeriodicalId":115496,"journal":{"name":"International Humanitarian University Herald. Economics and Management","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125751218","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":"PROBLEMS AND PROSPECTS OF VEHICLE INSURANCE DEVELOPMENT IN UKRAINE","authors":"I. Fedorovych","doi":"10.32841/2413-2675/2019-39-10","DOIUrl":"https://doi.org/10.32841/2413-2675/2019-39-10","url":null,"abstract":"Анотація. У статті охарактеризовано сучасні реалії ринку автотранспортного страхування в Україні. Встановлено актуальність та необхідність розвитку автострахування в Україні. Здійснено аналіз основних показників ринку автотранспортного страхування та фінансових показників страхових компаній України. Виділено основні тенденції та проблемні аспекти у сфері автотранспортного страхування в Україні. Обґрунтовано пріоритетні вектори розвитку автотранспортного страхування в Україні. Розглянуто зарубіжний досвід автотранспортного страхування та можливість його адаптації до вітчизняних реалій. Надано рекомендації для підвищення ефективності функціонування ринку автострахування. Досліджено сутність та місце інновацій у автострахуванні. Проаналізовано інноваційні технології, які можуть бути впровадженні на ринку автотранспортного страхування в Україні. Ключові слова: страхова компанія, інновація, фінтех-інновації, страхова послуга, автострахування, обов’язкове страхування цивільно-правової відповідальності автовласників.","PeriodicalId":115496,"journal":{"name":"International Humanitarian University Herald. Economics and Management","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117335262","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":"IMPROVEMENT OF ECONOMIC RELATIONS BETWEEN ENTERPRISES FOR PRODUCTION AND PROCESSING OF CEREAL CROPS GRAINS","authors":"O. Kuzmenko","doi":"10.32841/2413-2675/2021-49-3","DOIUrl":"https://doi.org/10.32841/2413-2675/2021-49-3","url":null,"abstract":"The need to improve production relations and find the most rational form of their implementation in the production and processing of cereals is due to the high economic and commercial interdependence of agricultural producers and processing and trade organizations. The integration of agricultural producers and infrastructure enterprises in the cultivation and processing of cereals should include not only the rational placement of production complexes, but also the creation of supply and marketing forms of associations, which are characterized by high technological support of the production process. The relationship between the structural elements differs from others in that the grain of cereals is characterized by a long shelf life and is easily transportable. This allows you to use the gradual implementation and resale, which causes an increase in prices for finished products, but does not affect the volume of profitable enterprises. At the same time, it should be noted that it is difficult to unambiguously assess the effectiveness of integration formations, as statistical accounting is not established, and access to information on business results throughout the technological chain, ie the corporation as a whole, is limited. The most difficult problems fall on the observance of legal norms of joint functioning, regulation of economic relations of the investor with agricultural enterprises. Existing domestic economic relations in most integrated associations are built to maximize investor profits, while the interests of agricultural enterprises are not protected. For the most part, economic relations between the subjects of the integrated structure meet the interests of the investor-integrator in order to quickly return the funds and get the maximum profit from the financial results of agricultural producers. It is justified to develop a mechanism for interaction of economic interests of entities producing and processing grain of cereals based on the use of economic levers of influence, which will establish proper production relations and guide all participants to obtain finished products with high economic efficiency.","PeriodicalId":115496,"journal":{"name":"International Humanitarian University Herald. Economics and Management","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127800829","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":"SUBSTANTIATION OF THE NEED FOR FORMATION OF THE STATE INNOVATIVE SYSTEM IN THE FIELD OF MARINE ACTIVITIES","authors":"O. Korniienko","doi":"10.32782/2413-2675/2023-54-5","DOIUrl":"https://doi.org/10.32782/2413-2675/2023-54-5","url":null,"abstract":"The article substantiates that the essence of competitiveness at the enterprises of the maritime complex lies in the strengthening of the process of global division of labor due to the interdependence of the macroregions of the globe, as well as in the structural disproportions of their development and the unevenness of the spatial distribution of the resource base in combination with environmental and other limitations. The protectionist steps taken by the maritime states with the aim of increasing the competitiveness of all types of maritime activities are analyzed. The main vectors of activities of international programs for achieving sustainable development, which provide for the prevention and reduction of the consequences of natural disasters and anthropogenic disasters in the World Ocean, the study of the role of the World Ocean, assessment, forecasting, mitigation and adaptation to variations and climate change, improvement of the management system of biological , mineral and energy resources of the World Ocean, improvement of management and protection of marine ecosystems. The article outlines that protectionist measures, such as cargo preferences and reservation of a large part of the cargo base for national shipowners, is a common international practice, characteristic of both leading maritime states and intensively developing coastal countries. It has been proven that the general increase in the need for mineral raw materials and the ever-increasing degree of depletion of its reserves on the continental part of the Planet led to the intensification of search and exploration work for highly liquid types of minerals, primarily oil and gas, on the continental shelf and oceanic slopes. In the article, it is determined that in the interests of increasing their own competitiveness, developed maritime states are conducting a course on anticipatory development of information support for maritime activities using modern means of navigation and communication. It has been analyzed that in our country there is an increasing disconnection of information support systems for maritime activities of the state, an insufficient level of their connection with international and global information systems and networks.","PeriodicalId":115496,"journal":{"name":"International Humanitarian University Herald. Economics and Management","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134099796","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":"DECREASE IN COST OF PRODUCT AS A FACTOR OF INCREASING THE EFFICIENCY OF THE ENTERPRISE","authors":"T. Gulyk, A. Mikheeva","doi":"10.32841/2413-2675/2019-40-9","DOIUrl":"https://doi.org/10.32841/2413-2675/2019-40-9","url":null,"abstract":"","PeriodicalId":115496,"journal":{"name":"International Humanitarian University Herald. Economics and Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123699203","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 AND ANALYTICAL TECHNOLOGIES FOR THE FORMALIZATION OF ENTERPRISE VALUE IN THE CONDITIONS OF DIGITALIZATION","authors":"Yurii Myskin, Mariia Hrynyshyn, Kateryna Deneshchuk","doi":"10.32782/2413-2675/2022-53-5","DOIUrl":"https://doi.org/10.32782/2413-2675/2022-53-5","url":null,"abstract":"The article is devoted to the search for ways to increase the effectiveness of accounting and analytical technologies for the formalization of enterprise value in conditions of digitalization. It is substantiated that the transformation of today's value priorities and the dynamic development of information technologies require a rethinking of approaches to assessing the effectiveness of enterprise activity. The purpose of the article is to improve the accounting and analytical technologies of the formalization of the value of the enterprise in the conditions of digitalization. To achieve the goal, the following research methods were used: analysis, synthesis, comparison, logical generalization. A detailed analysis of accounting and analytical computer programs made it possible to improve their classification. A new classification feature \"suitability for digitalization of accounting and analytical support for enterprise value management\" is proposed. According to this characteristic, three groups of software products are distinguished: 1) those that have the possibility of comprehensive digitalization of accounting and analytical support for enterprise value management; 2) those that have the possibility of partial digitization of the accounting and analytical support for enterprise value management; 3) those that do not have the possibility of digitization of the accounting and analytical support of enterprise value management. In order to formalize the value of the enterprise for various stakeholders, a conceptual model of accounting and analytical support for managing the value of the enterprise has been developed. Proposed practical recommendations for improving the technology of automating the formalization of indicators for each of the blocks of the conceptual model of accounting and analytical support for enterprise value management (the basic algorithm of the technology is based on the Pareto principle). The implementation of the proposed automation technology for the formalization of indicators for each of the blocks of the conceptual model of accounting and analytical support for enterprise value management on the basis of modern ERP programs will create the prerequisites for the effective digitization of accounting and analytical support for enterprise value management. The practical value of the article is realized through the creation of scientific prerequisites for optimizing the modular structure of accounting and analytical software.","PeriodicalId":115496,"journal":{"name":"International Humanitarian University Herald. Economics and Management","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121313901","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}