Economics, Entrepreneurship, Management最新文献

{"title":"Innovative transactions of the future with cryptocurrency","authors":"J. Kuck, Economics in Jarosław","doi":"10.23939/eem2020.01.018","DOIUrl":"https://doi.org/10.23939/eem2020.01.018","url":null,"abstract":"Annotation. Nowadays, cryptocurrency is gaining popularity. Used for a few years, it has been independent, anonymous, resistant to influence of banks or governments. The paper presents digital value carriers that have only a form of computer readable information and do not have a material equivalent (e.g. banknotes, coins or tokens). The paper discusses the history and characteristics of Bitcoin, analyzes what influence cryptocurrency has on traditional cashless payments, the methods and the most popular excavators to dig cryptocurrency, and how and where to buy and sell cryptocurrency at the exchange. In the conclusion it is indicated that the comprehensive legal regulations are necessary for proper cryptocurrency operations. The paper also includes instructions how to register at the CoinCasso exchange and how to use a “recommendation” link to do transactions at the exchange.","PeriodicalId":124764,"journal":{"name":"Economics, Entrepreneurship, Management","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115080677","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":"Classification of factors determining the necessity for searching of a partner within innovative activities","authors":"I. Lisovska, O. Karyy","doi":"10.23939/eem2020.01.084","DOIUrl":"https://doi.org/10.23939/eem2020.01.084","url":null,"abstract":". In the article the authors substantiated the connection between the indicators of innovation activity efficiency and indicators of innovation cooperation in the course of innovation processes. The importance of research into the problems of forming systems of interaction in Ukraine has been proved. The advantages for the formation of systems of interaction in innovation, the goals of the formation of systems of interaction in different temporal dimensions and the principles of cooperation have been identified. The analysis of factors for the establishment of interaction, their grouping by a number of features was conducted. The authors have formed a system of factors for establishing interaction based on the concept of the value of establishing interaction. The system of factors covers the following five groups: cost property, information and communication, quality and market. Being set forth forcibly, the group of cost and property factors form the cost of interaction, while the groups of information and communications technology, quality and market factors guide the cost of interaction between the participants of the interaction system within innovative processes. The authors of the study justified the need to identify a separate new group of factors as well as the types of relationships of the selected factors with the factors grouped according to the traditional features of classification. For formation of the administrative decision concerning participation in the system of interaction in innovative processes subjects shall substantiate system of factors on functional aspects of implementation of innovative activity, define importance of each of them for achievement of the purposes of innovative process, as well as estimate power of influence of each factor on the determined criteria. Once the benefits and threats from participation in the system of interaction have been identified, the subject of innovative activity shall justify the decision regarding the innovation form. While carrying out the research, general scientific methods as well as methods of theoretical / applied innovation were used. In order to undertake the research, the authors involved general scientific and special principles, techniques and methods of scientific knowledge applied within the field of innovation management, in particular: semantic analysis, comparative analysis and method of systematization; grouping terms, factor analysis and synthesis, abstract-logic method.","PeriodicalId":124764,"journal":{"name":"Economics, Entrepreneurship, Management","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114979426","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":"Model of development and state regulation of activity of higher educational institution (HEI): using experience in management of leading hei of East Asia","authors":"O. Kuzmin, M. Yastrubskyy, H. Tsegelyk","doi":"10.23939/eem2019.02.001","DOIUrl":"https://doi.org/10.23939/eem2019.02.001","url":null,"abstract":"The article studies the positive experience of leading universities in East Asia. The article analyzed the management of the National University of Singapore, which belongs to the strongest higher education in several areas. The University is known as a leading research center in the world, experienced educational institution, which attracts the best students from around the world. Emphasized the high quality of educational services of the University, provided a number of effective factors combine to guarantee obtaining a student in-depth knowledge of the chosen professional direction. It is noted that in Singapore the world built on a British school and these factors that ensure success in education. Attention is focused on a favorable external environment, allowing you to open up internal reserves. The University operates as part of scientific and industrial park, allowing efficient use of funds and to coordinate efforts for the production of high technology products. It is noted that in law the companies participating in the research and development of industrial parks, offered benefits. As a result of the review of the experience of leading universities of East Asia highlighted a number of common features which combine to provide a successful business. The model of building an effective system of higher education in Ukraine is proposed","PeriodicalId":124764,"journal":{"name":"Economics, Entrepreneurship, Management","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133233875","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":"IPO costs on the Polish capital market","authors":"K. Gemra","doi":"10.23939/eem2019.02.041","DOIUrl":"https://doi.org/10.23939/eem2019.02.041","url":null,"abstract":"","PeriodicalId":124764,"journal":{"name":"Economics, Entrepreneurship, Management","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128252293","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 and strategic development management of enterprises of state sector: methods and mechanisms improvement","authors":"I. Yaremko","doi":"10.23939/eem2019.02.056","DOIUrl":"https://doi.org/10.23939/eem2019.02.056","url":null,"abstract":"In this article, conceptual frameworks and practically used regulating instruments, methods and mechanisms of state regulation of strategic development of public interest enterprises of the national economy are summarized and analyzed. The matter of concepts, which form specifically directed towards strategic development of bodies of state administration in modern world’s usage, are evaluated from the perspective of Ukrainian economy. Efficiency of particular methods and instruments of state mechanisms are evaluated from the standpoint of their permanent influence on the efficiency of the nationwide processes of prolonged economic growth and the achievement of economic entities of both capabilities of competitive ability and investment prospects. The hypothesis of the research is the assumption that the use of a foreign experience in developing of modern theoretical and conceptual, and applied designs will facilitate the development of adjusting instruments for Ukrainian economy to influence strategic development of sectors of national economy and of public interest enterprises. In this article, main problems are analyzed and the ways of formation of adaptive state regulation and management of strategic prospects of economic patterns development in the context of worldwide market of capitals and investments are suggested. It can guarantee their capability growth and consolidate their strategic positions of Ukrainian economy. The system of state leverages are notionally studied in a sole context with a goal-directed corporate management and argued that such a context will provide creation of coordinated economically-financial mechanism and selection of the instruments to increase the efficiency of state regulation of strategic development of national enterprises.","PeriodicalId":124764,"journal":{"name":"Economics, Entrepreneurship, Management","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114630849","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 approaches to evaluation and revaluation of fixed assets in the context of implementing international accounting standards","authors":"I. Svynous, T. Shepel, N. Lytvynenko","doi":"10.23939/eem2019.02.089","DOIUrl":"https://doi.org/10.23939/eem2019.02.089","url":null,"abstract":"Annotation. It has been established that the issues of methodological nature are of key importance in ensuring the reproduction process of the elements of material and technical resources, among which the issues of applied significance should be emphasized, such as justification of criteria and indices which can be indicators of the reproduction process state; developing algorithm of the latter at its various stages; modeling reproduction processes at the enterprise. Considering the issues of developing objective criteria and indices for the evaluation of the reproduction process of the elements of material and technical resources at the agricultural enterprises, the first thing to be noted is an unresolved issue of fair value, which creates the situation wherein book value of fixed assets and other assets minimizes the investors’ possibilities to protect their interests. This is due to the fact that accounting in Ukraine serves for tax control rather than management and investment. Evaluation of fixed assets, being the components of material and technical resources (MTR), at fair value makes it possible to characterize the reproduction process objectively, define the property status of the economic entity more precisely. However, it distorts financial result. We believe that simultaneous use of several indices for fair value measurement may lead to different fair values of the fixed asset. An agricultural enterprise is obliged to analyze the reasons for inconsistencies in calculations and choose the most precise estimation of the fair value. Fair value of the assets must reflect variability of money flows, which are taken into consideration during price negotiation by independent, knowledgeable buyers and sellers interested in making such a deal. There is no unified approach due to the fact that most of the assets do not have market value, and their fair value estimated by the expert is conditional and fair only as of the estimation date. Nevertheless, fair value is necessary for the potential investors and indispensable to financial assets. Evaluation methods of fixed assets at their fair value require development, adjustment of evaluation model, which will make it possible to ensure equivalency of exchange between the independent parties on the active market.","PeriodicalId":124764,"journal":{"name":"Economics, Entrepreneurship, Management","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132171533","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":"Historical aspects of the development of accounting system in the context of hostilities","authors":"S. Lehenchuk","doi":"10.23939/eem2019.02.047","DOIUrl":"https://doi.org/10.23939/eem2019.02.047","url":null,"abstract":"The urgency of carrying out scientific researches on the influence of military actions on the accounting system is substantiated in the article. The main directions of the development of accounting system in the context of the military operations implementation (accounting system for the subjects of the military operations, accounting system for enterprises that provides a support in the course of military conflicts, accounting system for the property of enterprises, whose activities were directly influenced by military actions, is considered as a political tool for military conflicts). It is substantiated that the occurrence of hostilities leads to the transformation of the accounting system – its simplification, both in the subjects of their implementation, and in enterprises that provide support during military conflicts. Control function is the most important function of accounting system during the war, the implementation of which allows to mobilize the resources necessary to effectively counteract the aggressor country. It has been established that in the condition of hybrid war, domestic enterprises adjust the value of assets over which control has been lost. A promising area of the research is the consideration of accounting system as a political tool in","PeriodicalId":124764,"journal":{"name":"Economics, Entrepreneurship, Management","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130643878","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":"Theoretical-conceptual background, methodical approaches and criteria for establishing business results in accounting and financial and economic thought of Galicia (second half of the XIX - first half of the XX century)","authors":"O. Lemishovska","doi":"10.23939/eem2019.02.105","DOIUrl":"https://doi.org/10.23939/eem2019.02.105","url":null,"abstract":"The objective establishment of the level of efficiency (effectiveness) of the functioning of economic entities with the complexity of the architectonics of the economy becomes more problematic, and the system of criteria of efficiency becomes more complex and more debatable. In today's financial and accounting theories and, as a consequence, the practice of financial management, there are a number of debating questions about the system of performance indicators, methods of formalization. This actualizes multi-vector studies both in the accounting field and in the system of interdisciplinary research. The accounting methodology and the specific methodology for calculating performance indicators throughout the evolution of this science have always been based on one or the other financial doctrine. In the article are analyzed some aspects of contemporary financial doctrines and regulatory norms of different institutions that influenced the development of conceptual frameworks and methods of calculating performance indicators in accounting development of scientists of Galicia. The scientific validity of the approaches proposed in this article to improve the current basis of enterprise performance criteria is based on the justification of the use of historically formed ideas in the past in the designated territory and is based on the following postulates: accounting tools are the basic information system of any paradigm of financial results management; the process of forming a system of indicators of real and expected profits should be based on the principle of accounting the assumption of continuity of the enterprise, which is also embodied in modern concepts of financial management of sustainable development. Using general scientific and interdisciplinary methods of cognition, historicalretrospective and historical-comparative methods, theoretical generalizations of basic principles of accounting practice were conducted and the content of Galicia's accounting opinion regarding the indicators of efficiency in relation to the provisions of the current financial and economic concepts was evaluated. The principles and content of reflecting the profitability of the enterprise in the writings of Western Ukrainian scientists are revealed and analyzed. On the basis of this historical and economic intelligence, an argument is made about the possibility of using some of the workings of Galician theorists in the field of finance and accounting to improve the modern system of performance indicators in accounting, financialanalytical and management theory and practice. In particular, it is proposed to take into account the provisions formulated at the time for evaluating the results of the enterprise based on changes in the capital due to economic factors, approaches to accounting for one-time (occasional) income or losses, and methods for the productive impact of the intangible component of capital on the evaluation of the enterprise efficiency. The proposed is","PeriodicalId":124764,"journal":{"name":"Economics, Entrepreneurship, Management","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117158947","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 dependence of China belt and road initiative efficiency to the level of logistics infrastructure development","authors":"Y. Krykavskyy, N. Fihun, S. Nycz-Wojtan","doi":"10.23939/eem2019.02.032","DOIUrl":"https://doi.org/10.23939/eem2019.02.032","url":null,"abstract":"Annotation. The article analyzes the peculiarities of the impact of logistics infrastructure on the effectiveness of project implementation. The role of LPI as an indicator of infrastructure development, investment opportunities and its peculiarities are highlighted. The regional peculiarity of logistics development with the help of LPI is outlined. Abilities for Belt and Road initiative where analyzed and emphasized the status of logistics practice in the Asian countries, which are involved into the project. Analyzed the peculiarities of formation of international and domestic LPI, their differences in creation, as well as factors considered for statistics bases. Key opportunities for the development of the BRI project and the prerequisites for its creation have been identified. Distinguished input and output indicators of the LPI in to the two types: areas for policy regulations (inputs) and service delivery performance outcomes. Formed the basic factors which need to be taken into consideration during the decision making for investments into the logistics infrastructure of BRI project. Infrastructural improvements that have already been implemented or are being finalized were highlighted. The key risk factors in project implementation are highlighted, with opportunities to consider and offset their impact on the final implementation of the project.","PeriodicalId":124764,"journal":{"name":"Economics, Entrepreneurship, Management","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130116046","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 specifics of designing informational documents of nonauthomated database of the computer accounting system","authors":"V. Shkvir, I. Borshchuk","doi":"10.23939/eem2019.02.066","DOIUrl":"https://doi.org/10.23939/eem2019.02.066","url":null,"abstract":". Theoretical aspects of designing informational documents of nonauthomated database of computer accounting system (CIS-BO) are clarified. At the same time, the main emphasis is on such components of nonautomated database, as information documents with operational and resultant information, because for machine processing of data their proper construction defines the efficient operation of CIS-BO.The conditions of functioning CIS primary documents remain the leading carriers of input (primary) data and a means of registration performed by enterprises or establishments toward economic operations. Despite current trends in the use of paperless informational technology, the document is still the most widespread carrier of information.There is a technique of designing forms of operational information, taking into account the peculiarities of the application of different methods of controlling the correctness of informational input. Also, there are works on creating visual forms of information output.","PeriodicalId":124764,"journal":{"name":"Economics, Entrepreneurship, Management","volume":"122 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115165958","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}