International Humanitarian University Herald. Economics and Management最新文献

{"title":"CONCEPTUALIZATION OF PUBLIC DISTRUST IN THE FINANCIAL SECTOR","authors":"V. Litovtseva, M. Brychko","doi":"10.32782/2413-2675/2023-55-8","DOIUrl":"https://doi.org/10.32782/2413-2675/2023-55-8","url":null,"abstract":"Public distrust of the financial sector is an urgent problem that significantly impacts the stability of the economy and the financial system. It is widely recognized that trust is crucial for the effective functioning of financial institutions, credit relations, and financial markets. However, due to financial crises, corruption schemes, bankruptcies, and other negative phenomena, society often goes through periods of general distrust towards financial institutions, their services, and their management. This public distrust can have severe consequences for the economy, such as limiting access to credit, encouraging uncontrolled withdrawals of deposits, destabilizing the financial system, and threatening economic stability. systematic review of the literature and various approaches reveals that despite extensive and intricate studies on trust in the financial sector, there is considerably less attention from the scientific community regarding the interpretation of the phenomenon of distrust and the conceptualization of the concept of distrust in the financial sector. Therefore, the objective of this study is to analyze existing approaches to the interpretation of distrust and to formulate a concept of public distrust in the financial sector. The study presents an analysis of three approaches to interpreting the phenomenon of distrust. The first approach considers trust and distrust as different states within the same phenomenon. The second approach proposes a continuum concept where trust and distrust are opposite phenomena within the same continuum. According to the third approach, trust and distrust can coexist simultaneously. A careful analysis of the advantages and disadvantages of all three approaches reveals that distrust should be considered within the framework of a continuum theory, which encompasses the concepts of distrust, trust, and mistrust. Furthermore, it is evident that distrust can acquire a social character due to established cultural-historical and behavioral norms of the society living in a particular territory, shaped by a shared historical experience. The analysis of existing references linking distrust in the financial sector with financial crises in the literature, along with a comprehensive examination of approaches to the interpretation of distrust, allows for the definition of the concept of public distrust in the financial sector. This study can serve as a basis for further scientific discussions on mistrust in the financial sector, the search for mechanisms to influence it, the identification of its distribution channels, and the implementation of practical tools to overcome it.","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":"114095284","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":"METHODOLOGICAL ASPECTS OF ACCOUNTING FOR INVENTORY OF ENTERPRISES","authors":"N. Zhuk","doi":"10.32782/2413-2675/2023-55-10","DOIUrl":"https://doi.org/10.32782/2413-2675/2023-55-10","url":null,"abstract":"The article describes the main elements of the methodology for displaying the company's inventories and transactions with them in the accounting system. The results of the study indicate that, based on accounting data, interested persons (internal and external users of information) have the opportunity to assess the state of provision of the company's activities with material resources, the possibilities and evaluation results of their use, as well as the impact of relevant characteristics on the expected consequences of the entity's functioning entrepreneurship. In the context of solving accounting tasks, the main characteristics of inventories are their existence in material form, the presence of a certain functional purpose, a short period of their use, which is limited to one year or one operating cycle, as well as the possibility of providing them with a value assessment. It has been established that the material form of inventories makes it possible to determine their presence and the existence of transactions with them for accounting purposes on the basis of organoleptic methods (observation, inventory, etc.), as well as to assess the possibility of their use for solving the tasks of financial and economic activity. Based on the results of the study, it was determined that in case of changes in the conditions and technologies of using the company's inventories, the accounting system should establish whether there are grounds to recognize material resources as inventories in the future due to a possible change in the duration of their existence. For accounting purposes, it is proposed to identify a group of inventories on the using of which certain restrictions are imposed. It was determined that accounting measures should provide for the registration of inventories at the stages of their arrival at the enterprise, storage, transformation and disposal. The main goal of accounting measures regarding inventories and transactions with them is recognized as meeting the information needs of various groups of users of the relevant data. The accounting system must record changes in the quantity and structure of inventories, dynamics of valuation, and also respond to circumstances that depend on the possibility of recognizing inventories as assets or its termination.","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":"114545446","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":"FORMATION OF COMPONENTS OF MOTIVATION OF PERSONNEL IN THE CONDITIONS OF INNOVATIVE CHANGES OF ENTERPRISES","authors":"Kateryna Кompanets, Tatiana Нonchar, Oksana Vysоchylo","doi":"10.32841/2413-2675/2020-45-17","DOIUrl":"https://doi.org/10.32841/2413-2675/2020-45-17","url":null,"abstract":"is built are established. The organization of labor is to bring people’s work into a system that ensures the achievement of the maximum possible beneficial effect, taking into account the specific conditions of this activity. Directions for improving the organization of labor in a market transformation can be identified as follows: the introduction of progressive working methods and labor operations; rationalization of labor pro - cesses; organization and maintenance of workplaces, uniform and uninterrupted provision of their tools and materials; strength - ening labor discipline, increasing the creative activity of employees; creating appropriate conditions for human work and life. As it was proved in the article, it is the motivation of work that influences the collective spirit of the personnel of the enterprise and contributes to the increase of labor productivity of the labor collective. The components of staff motivation are formed in the article. Which are formed by the authors and highlight the main tools to influence the workforce that affects the achievement of the main goals of the enterprise. The authors provide a definition of stimulating priority areas to stimulate the staff of the enter - prise. Coverage of the issue of the components of teamwork motivation is constantly updated and changed.","PeriodicalId":115496,"journal":{"name":"International Humanitarian University Herald. Economics and Management","volume":"83 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":"115583043","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":"STATUS, TENDENCIES AND DIRECTIONS OF THE STATE POLICY OF REGULATION OF AIR TRANSPORT DEVELOPMENT IN UKRAINE","authors":"M. Barna","doi":"10.32841/2413-2675/2019-40-25","DOIUrl":"https://doi.org/10.32841/2413-2675/2019-40-25","url":null,"abstract":"","PeriodicalId":115496,"journal":{"name":"International Humanitarian University Herald. Economics and Management","volume":"41 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":"127870645","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 FOR STRENGTHENING THE FINANCIAL STABILITY OF DOMESTIC ENTERPRISES UNDER THE CONDITIONS OF FUNCTIONING IN THE WTO","authors":"Oleksandr Rachynskyi","doi":"10.32841/2413-2675/2022-52-12","DOIUrl":"https://doi.org/10.32841/2413-2675/2022-52-12","url":null,"abstract":"In the article, the author conducts a study of the concept of financial stability of the enterprise and reveals the importance of its analysis for obtaining information data, their processing and making managerial decisions. The level of effectiveness of the enterprise's activity, risklessness in the business environment both in the current period and in the long-term perspective is characterized by the financial condition, which is mostly determined by the economic parameters of financial stability. Indicators by which financial stability is assessed are given. The existence of an algorithm for assessing the financial stability of the subject is proposed. The algorithm for assessing the financial stability of the enterprise should be based on the determination of financial stability directly, that is, absolute and relative indicators, comparison of assets and sources of financing. The basic parameter for assessing the financial condition of an industrial enterprise is the indicators of financial stability, by which other subjects can determine the investment attractiveness, and the management staff will make effective management decisions. There are three groups of methodological approaches to assessing the financial stability of an enterprise, namely integral, coefficient and aggregate. The importance of improving diagnostics and control of the level of financial stability of the enterprise to determine directions for its strengthening is substantiated. The need for organizational changes in the functional elements of the enterprise's management system to strengthen its financial condition, for example, with the possibility of finding and using production reserves, reducing production costs, etc., is revealed. In managing the financial stability of domestic enterprises under the conditions of functioning in the WTO, in addition to the formation of directions for its strengthening, it is important to develop an appropriate strategy and control over its implementation. The main direction of strengthening the financial stability of domestic enterprises under the conditions of functioning in the WTO is the formation and implementation of the finance management mechanism, which involves the definition of subjects, management objects, goals, principles, goals, tools, methods, information support, directions for improving management functions and ensuring their interconnection. What is new is that the author has identified modern aspects of ensuring financial stability under the conditions of strengthening the integration processes of the activities of domestic enterprises in the machine-building industry.","PeriodicalId":115496,"journal":{"name":"International Humanitarian University Herald. Economics and Management","volume":"42 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":"127092689","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":"DEVELOPMENT OF MECHANISMS IN THE MANAGEMENT SYSTEM OF INTERNET MARKETING ENTERPRISE","authors":"V. Kyriy, M. Kolisnyk","doi":"10.32841/2413-2675/2019-38-11","DOIUrl":"https://doi.org/10.32841/2413-2675/2019-38-11","url":null,"abstract":"","PeriodicalId":115496,"journal":{"name":"International Humanitarian University Herald. Economics and Management","volume":"116 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":"132638325","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 STATE AND TRENDS IN THE GLOBAL OIL MARKET","authors":"R. Kovalenko","doi":"10.32782/2413-2675/2023-55-1","DOIUrl":"https://doi.org/10.32782/2413-2675/2023-55-1","url":null,"abstract":"The current state and development trends of the world oil market are determined in the article. The ratings of the main countries by the volume of explored oil reserves and by the volume of oil production are analyzed. Also, the specific weight of the countries in the global distribution of explored oil reserves has been established. The paper focuses attention on a certain inconsistency between the explored volumes of oil and the volumes of production. The main countries by the volume of oil consumption in the world are determined. The dynamics and forecast of world oil exports are presented, and the trend towards the growth of world oil exports is established. An analysis of the dynamics of the price of Brent oil has been carried out, focusing on a certain stabilization and reduction of the price during the year. The author has paid attention to the main factors affecting the world oil market, in particular: the military aggression of the Russian Federation in Ukraine, production volumes and quotas within the framework of OPEC, levels of economic development and economic activity in the main oil exporters and importers, the general global situation of the world oil market. The prospects for the development of the world oil market have been determined. The analysis of the volumes of production and explored oil reserves made it possible to establish the inconsistency of the specified indicators, which is explained by the inconsistency of technological systems and levels of socio-economic development of oil-producing countries. The article forecasted the volume of world oil exports until 2024. Also, it was established that in the next two years the volume of world oil exports would increase, despite the trend towards decarbonization, the transition to alternative energy sources, and the reduction of the volume of emissions of harmful substances into the atmosphere. Economic and mathematical method, such as linear regression, was used to make the forecast. Therefore the main factors of influence on the world demand and supply of oil have been assessed; the main risks to the stable functioning of the main segments of the world oil market have been identified. The impact of the main economically developed countries on the world demand for crude oil and the world export of oil and oil products has been established.","PeriodicalId":115496,"journal":{"name":"International Humanitarian University Herald. Economics and Management","volume":"112 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":"132694569","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":"FINANCING OF TERORISM: A FINANCIAL AND LEGAL VIEW","authors":"I. Hrabchuk, O. Vakun, Bogdan Soloviov","doi":"10.32782/2413-2675/2023-54-7","DOIUrl":"https://doi.org/10.32782/2413-2675/2023-54-7","url":null,"abstract":"The article examines approaches to the interpretation of the concepts of «financing», «terrorism». It was determined that the formation of a single meaningful approach to the concept of \"financing of terrorism\" should take into account both meanings of its components. The views of scientists regarding the definition of the main characteristics of terrorist financing are systematized. Among the determinants given by scientists are those that are of a purely financial nature (the reason and conditions for financing terrorism). These characteristics and the study of the relationships between them is important for preventing the financing of terrorism. It was determined that the study of the financing of terrorism should take into account the influence of the following factors: the amount of resources necessary for the activities carried out by the terrorist group; the limitations imposed by the terrorist group's ideology on its relationship with crime; internal organization and ability to integrate and manage relationships with criminal activities. The expediency of considering this process in two planes is substantiated: legal (characteristics of legal and illegal methods are given, a description of all financial transactions carried out by the terrorists themselves; provisions of the legal framework for punishment for criminal behavior are taken into account) and financial (funding sources, sponsors of terrorism are described; measures to reduce funds for supporting terrorism and sources of their receipt are investigated). The stages of terrorist financing are disclosed: collection, movement and use of funds and other assets. The allocation of the storage stage is critically evaluated. The impracticality of considering this stage is substantiated. It can occur within or parallel to the gathering stage. It was determined that, in the legal sphere, the financing of terrorism does not necessarily have to cover all stages, provided that there are mandatory features of this crime. The development of effective tools in the fight against the financing of terrorism should take into account the above approaches (legal, financial) and implementation at the international level.","PeriodicalId":115496,"journal":{"name":"International Humanitarian University Herald. Economics and Management","volume":"47 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":"133006274","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":"PARTICIPATION OF FATF IN THE INTERNATIONAL LEGAL REGULATION OF COMBATING THE FINANCING OF TERRORISM: ASSESSMENT OF OPPORTUNITIES FOR UKRAINE","authors":"I. Hrabchuk, G. Kukel, Vitaly Mazur","doi":"10.32841/2413-2675/2022-52-2","DOIUrl":"https://doi.org/10.32841/2413-2675/2022-52-2","url":null,"abstract":"In the conditions of the modern development of the international financial sector, the importance of the anti-money laundering and terrorist financing system is particularly important. This system is regulated using FATF standards. The study of the elements of this system should take into account the situation that is happening in the world, in particular, political and military. The purpose of the article is to reveal the specifics of the FATF's activities in order to determine the possibilities of using this group's tools in the fight against Russia's military aggression against Ukraine. Based on the study of literary sources, the peculiarities of FATF functioning are summarized according to such characteristics as the purpose; sphere of interests; term of existence; the organizational structure; forms of cooperation; decision-making procedures at plenary meetings; budget; methods and mechanisms used in the activity. The article provides a retrospective analysis of the FATF's activities, provides an assessment of its expansion in thematic, subject, and geographical aspects. This made it possible to predict the effectiveness of the implementation of FATF tools in combating the financing of terrorism, taking into account the collective efforts of world political actors. The trends of FATF activity were analyzed (identification of state jurisdictions with strategic deficiencies and a weak system; fight against terrorist financing; working out the issue of \"virtual assets\"). It has been established that all of them are aimed at combating the financing of terrorism. Significant risks from Russia's financing of terrorism during the aggression against Ukraine were emphasized. This violates the requirements and principles of the FATF. In connection with the military aggression, Ukraine is currently trying and taking all possible actions to completely remove Russia from the FATF, as well as blacklisting it. The potential consequences (deterioration of the country's authority; complication of trade operations; reduction of funding for military operations) of the implementation of these procedures and obstacles to their implementation (significant time spent; possibility of blocking from Russia's position; insufficiently high level of effectiveness of the procedure) are identified.","PeriodicalId":115496,"journal":{"name":"International Humanitarian University Herald. Economics and Management","volume":"2 11","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133203842","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":"ECONOMIC FEASIBILITY OF ENVIRONMENTAL TAX MANAGEMENT","authors":"N. Bykovets, V. Kirsanova, U. Gylka","doi":"10.32841/2413-2675/2022-52-13","DOIUrl":"https://doi.org/10.32841/2413-2675/2022-52-13","url":null,"abstract":"With the achievement of ecological and economic balance in the functioning of the economy, the world community has chosen a reliable path – resource and energy conservation, along with a decrease in the anthropogenic impact on the environment. The consequences caused by global warming require an integrated approach and a review of priorities in order to ensure the interaction of the environment, society and the economy. However, due to the difficulty of forecasting future greenhouse gas emissions, there is a high level of uncertainty in assessing the impact of climate change on the economy. One of the methods of promoting the saving of energy resources and reducing the anthropogenic overload on nature is the ratio of legislative acts in the field of ecology and environmental taxes. The article studies and analyzes the growth of the tax rate on carbon dioxide emissions in the EU countries and Ukraine, and determines the economic essence of the environmental tax. It is noted that in most developed countries, environmental taxes in the general system of taxes and payments average 5-10%, in Ukraine – about 2%, as evidenced by the analysis of the dynamics of state budget revenues of Ukraine from the environmental tax for 2016-2020. Special attention is paid to the environmental tax for emissions of carbon dioxide into the atmosphere and the targeted use of state budget revenues from environmental taxes, which will bring Ukraine's industry closer to reducing greenhouse gas emissions to 35% of the 1990 level. It has been determined that for the movement of Ukraine in the direction of greening the economy, it is necessary that the legal framework in the field of environmental protection be in harmony with international legislation. The authors of the article emphasize that in order to achieve low-cost reductions in greenhouse gas emissions, the emissions trading system must work effectively. The carbon market, which has been operating in the EU since 2005, allows businesses to trade their reserve surcharges with other institutions that are short of allowances, while businesses can buy enough emissions to cover their own needs.","PeriodicalId":115496,"journal":{"name":"International Humanitarian University Herald. Economics and Management","volume":"48 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":"133288992","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}