THEORETICAL AND APPLIED ISSUES OF ECONOMICS最新文献

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PRESERVATION AND DEVELOPMENT OF HUMAN POTENTIAL OF UKRAINE IN MODERN CONDITIONS 在现代条件下保护和发展乌克兰人的潜力
THEORETICAL AND APPLIED ISSUES OF ECONOMICS Pub Date : 1900-01-01 DOI: 10.17721/tppe.2022.45.5
I. Petrova, V. Sandugey, S. Mamedova
{"title":"PRESERVATION AND DEVELOPMENT OF HUMAN POTENTIAL OF UKRAINE IN MODERN CONDITIONS","authors":"I. Petrova, V. Sandugey, S. Mamedova","doi":"10.17721/tppe.2022.45.5","DOIUrl":"https://doi.org/10.17721/tppe.2022.45.5","url":null,"abstract":"The article analyses the process of transforming human potential into human capital, as well as the decisive role of human capital in the formation of a competitive economy. The issues of ensuring conditions, identifying problems and evaluating the prospects for the development of human capital in Ukraine are investigated. The aim of the article is to substantiate contradictions in the formation of human potential and human capital, to reveal and explaine the gap between them, to determine the type of their reproduction and to show some ways of their preservation and development in modern conditions. The hypothesis of the article is the assumption that the human potential formed as a result of the accumulation of knowledge, skills and experience does not guarantee that its bearers will receive higher incomes from labor. The transformation of human potential into human capital involves the process of capitalization of acquired knowledge, which is influenced by many objective and subjective factors. Research Methodology is based on classical human capital theory as well as contemporary approaches to human recourses development. In addition, the following methods were used in the research process: theoretical generalization (concept of human potential and human capital) analysis and synthesis (component structure of human potential, levels and phases and types of human potential reproduction), quantitative-qualitative analysis (determination of quantitative and qualitative characteristics of human potential), comparative analysis (studying and comparing human potential indicators in different countries), statistical analysis and sociological analysis (using data of statistics and sociological research). Findings include our propositions on creating jobs, establishing interaction between the labor market and the market of educational services, developing the infrastructure of the labor market, raising the standard of living of the population, limiting the unemployment rate, supporting motivation to work, and regulating population migration. These factors require special measures to create conditions for the transformation of human potential into human capital, as well as for the development of human capital in the economy of Ukraine.","PeriodicalId":200033,"journal":{"name":"THEORETICAL AND APPLIED ISSUES OF ECONOMICS","volume":"102 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":"131831295","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}
引用次数: 0
INCOME MODEL FOR ESTIMATING THE VALUE OF INTELLECTUAL CAPITAL OF THE ENTERPRISE 估算企业智力资本价值的收益模型
THEORETICAL AND APPLIED ISSUES OF ECONOMICS Pub Date : 1900-01-01 DOI: 10.17721/tppe.2022.44.2
O. Litvinov
{"title":"INCOME MODEL FOR ESTIMATING THE VALUE OF INTELLECTUAL CAPITAL OF THE ENTERPRISE","authors":"O. Litvinov","doi":"10.17721/tppe.2022.44.2","DOIUrl":"https://doi.org/10.17721/tppe.2022.44.2","url":null,"abstract":"The article is devoted to consideration of existing approaches to valuation of intellectual capital of enterprise (hereinafter - ICE). In particular, the emphasis is placed on the use of the income method of valuation. The purpose of the article is the theoretical and methodological substantiation of the author's model for assessing the value of ICP. To achieve the goal of the article the following tasks are set: to consider existing approaches to the valuation of IPE; to substantiate the special importance of the income method, to critically examine existing models and to propose the author's model; to test the model on the example of a group of enterprises. As a result of the analysis of existing scientific approaches to assessing the value of ICP, it was concluded that the authors distinguish market, cost and income methods. The priority of using the income method, which is based on the capitalization of surplus profits obtained through the use of ICP (as opposed to material and financial), is substantiated. The significant shortcomings of existing approaches are identified and the author's model based on the capitalization of the expected excess profit, which is the difference between the expected profit and the \"normal\" profit of the enterprise, is proposed. The model solves the following problems: taking into account the impact of IPC on profit, forecasting excess profitability, using statistical reporting data, taking into account changes in the value of money over time. The problem of choosing a capitalization method was solved by the author's proposed calculation of the indicator \"capitalization multiplier of expected excess returns\". The developed theoretical and methodological foundations for assessing the value and reproduction of ICP have been tested on the example of 14 largest machine-building enterprises of Ukraine for 2014-2017.","PeriodicalId":200033,"journal":{"name":"THEORETICAL AND APPLIED ISSUES OF ECONOMICS","volume":"30 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":"133224637","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}
引用次数: 0
PROSPECTS FOR THE UKRAINIAN CREATIVE ECONOMY’S DEVELOPMENT UNDER THE CHALLENGES OF WARTIME 战时挑战下的乌克兰创意经济发展前景
THEORETICAL AND APPLIED ISSUES OF ECONOMICS Pub Date : 1900-01-01 DOI: 10.17721/tppe.2022.45.12
O. Kovalenko, T. Onysenko, O. Mykytiuk
{"title":"PROSPECTS FOR THE UKRAINIAN CREATIVE ECONOMY’S DEVELOPMENT UNDER THE CHALLENGES OF WARTIME","authors":"O. Kovalenko, T. Onysenko, O. Mykytiuk","doi":"10.17721/tppe.2022.45.12","DOIUrl":"https://doi.org/10.17721/tppe.2022.45.12","url":null,"abstract":"In the conditions of military aggression against Ukraine, the issue of revitalizing economic growth and restoring domestic competitiveness is acute. Creative industries can become the driver of these processes because the creative process is characterized by an initial understanding of why, for whom and how something needs to be created and, in fact, what exactly needs to be created. In the context of the total globalization of economic processes, creativity, as one of its carriers, acts as the most valuable product, but at the same time it only forms it - without becoming a product itself. Thus, the main goal of the article is to highlight and analyze the prospects for the development of the creative economy of Ukraine in the conditions of the challenges of wartime. The authors highlighted issues related to the theoretical foundations of the formation and functioning of creative industries of the economy in conditions of military aggression. It was found that the creative economy is an element of the new economy and forms it together with the innovative and knowledge economy. The study is dedicated to distinguishing the meaning and essence of the components of the economic category \"creative economy\" and “creative industry” and studied the retrospective of theoretical studies on the interpretation of these definitions by foreign and domestic scientists. The authors also noted that there are no system documents in Ukraine that would regulate such a category as the creative economy. The creative economy is considered as a systemic phenomenon, the peculiarities of its functioning from the point of view of the systemic approach are given. The main problems of functioning and development of the creative sector of the economy are outlined. The international experience of state support of creative industries is analyzed and the prospects of their application in Ukraine in the conditions of military aggression are highlighted. It is also stated that creative sectors that are able to contribute to innovation, modernization and creation of high added value, with the potential for the development of small and medium-sized businesses, should be of primary importance in the reconstruction of the Ukrainian economy. And as a result, creative sectors will be in high demand in global markets.","PeriodicalId":200033,"journal":{"name":"THEORETICAL AND APPLIED ISSUES OF ECONOMICS","volume":"26 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":"121357908","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}
引用次数: 0
FISCAL METHODS TO SUPPORT ECONOMIC ACTIVITY FOR THE PERIOD OF MILITARY STATE 在军事国家时期支持经济活动的财政方法
THEORETICAL AND APPLIED ISSUES OF ECONOMICS Pub Date : 1900-01-01 DOI: 10.17721/tppe.2022.45.14
S. Leontovych, S. Kirian
{"title":"FISCAL METHODS TO SUPPORT ECONOMIC ACTIVITY FOR THE PERIOD OF MILITARY STATE","authors":"S. Leontovych, S. Kirian","doi":"10.17721/tppe.2022.45.14","DOIUrl":"https://doi.org/10.17721/tppe.2022.45.14","url":null,"abstract":"The article discusses the fiscal methods of state support for economic activity under martial law. Separate levers of regulation of incomes and expenses are analyzed and the problems of budget support are defined. The state, dynamics and trends in the development of fiscal instruments of Ukraine in 2014-2022 are considered. The \"packages\" of the tax reform of the period of martial law are analyzed. The dynamics of tax revenues for August 2022 is traced. It is determined that revenues are uneven, in contrast to 2014, when their share was 78.43% of budget revenues, in 2021 it increased to 85.41% and in six months 2022 decreased to 58.54%. Personal income tax in January 2022 was 9% higher than the same period in 2021, reaching UAH 91 billion by August. Income tax with a 6% increase in January 2022 compared to January 2021 decreased by 18.3% in August 2022, reaching UAH 87 billion. The dynamics of functional expenses of the State Budget of Ukraine in 2014-2022 is considered. decreased from 8% to 2.51%. The structure of State budget revenues for the 2nd quarter of 2022 consisted of 73.61% tax revenues, 16.35% non-tax revenues, 0.16% capital income, 9.84% EU support. Dynamics of individual financial macro indicators of Ukraine for 2014-2022 shows a significant downward trend, primarily due to a decrease in the level of GDP by 37.2% over the 2nd quarter of 2022. Problems that impede the effective use of fiscal methods to support economic activity in Ukraine have been identified. The measures that need to be implemented to improve the efficiency of fiscal methods are proposed: analysis of the structure of budget revenues, trends in tax revenues, the dynamics of individual financial macro indicators and their interpretation to determine tactics and strategies for financial support of the economy during martial law in Ukraine.","PeriodicalId":200033,"journal":{"name":"THEORETICAL AND APPLIED ISSUES OF ECONOMICS","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":"114928427","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}
引用次数: 0
PROSPECTS OF UKRAINE'S DEVELOPMENT IN MODERN WORLD ELECTRONIC MARKETS 乌克兰在现代世界电子市场的发展前景
THEORETICAL AND APPLIED ISSUES OF ECONOMICS Pub Date : 1900-01-01 DOI: 10.17721/tppe.2021.42.10
V. Karyuk
{"title":"PROSPECTS OF UKRAINE'S DEVELOPMENT IN MODERN WORLD ELECTRONIC MARKETS","authors":"V. Karyuk","doi":"10.17721/tppe.2021.42.10","DOIUrl":"https://doi.org/10.17721/tppe.2021.42.10","url":null,"abstract":"According to the results of the study, an analysis of modern forms of e-commerce in Ukraine, based on which the most popular e-traders in the domestic market and their business models; An econometric model for forecasting e-commerce volumes in Ukraine has been built, which has a high coefficient of determination and is adequate according to Fisher's criterion, which allows to take into account its forecasts for 2021-2023 and indicates that if the identified trend continues to be confirmed, in Ukraine there will be opportunities to make a breakthrough in this direction; As a result of the SWOT analysis, it was determined that the development of trade via the World Wide Web in Ukraine has significant shortcomings and threats, but is one of the most promising types of business in the future; The study identified the role and positive impact of domestic marketplaces on the development of E-commerce in various segments of the economy; The closure of offline non-food stores and establishments in various areas of services (entertainment centers, catering establishments) on the basis of government requirements has resulted not only in increasing the popularity of existing marketplaces and social networks, but also forced many retailers to start traditional outlets. or develop existing online stores; Taking into account the analysis of the main trends in the development of e-commerce in Ukraine, the following long-term prospects for e-commerce are formed: the constant growth of Internet users significantly expands opportunities to attract consumers of goods and services; the consciousness of consumers is changing day by day towards the tendency to implement information technology in all spheres of life; the e-commerce entity always has the potential to expand by covering new, different from the usual, market segments; enterprise management is not limited by time or space.","PeriodicalId":200033,"journal":{"name":"THEORETICAL AND APPLIED ISSUES OF ECONOMICS","volume":"39 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":"114949527","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}
引用次数: 0
ADAPTIVE MANAGEMENT OF INVESTMENT AND INNOVATION SECURITY OF THE COUNTRY'S ECONOMY TO ENSURE ECONOMIC GROWTH 适应性的投资管理和创新保障了国家经济的安全,保证了经济的增长
THEORETICAL AND APPLIED ISSUES OF ECONOMICS Pub Date : 1900-01-01 DOI: 10.17721/tppe.2022.45.11
T. Ivanova, K. Petrenko, N. Skorobogatova
{"title":"ADAPTIVE MANAGEMENT OF INVESTMENT AND INNOVATION SECURITY OF THE COUNTRY'S ECONOMY TO ENSURE ECONOMIC GROWTH","authors":"T. Ivanova, K. Petrenko, N. Skorobogatova","doi":"10.17721/tppe.2022.45.11","DOIUrl":"https://doi.org/10.17721/tppe.2022.45.11","url":null,"abstract":"Security issues in Ukraine today occupy the basis of economic development, and the investment and innovation component of partner countries allows Ukraine to survive in conditions of instability. The state and dynamics of the development of investment and innovation security motivates the aspiration of business entities to socio-economic development and stimulates it to expanded reproduction. Since the challenges and threats in the conditions of war are changing the provision of sustainable socio-economic development of the economy based on an innovative model, there is an increasing need to increase investment volumes, which should be included in the strategic priorities of the revival of the economy of Ukraine. The article proposes the main principles for the formation of the mechanism of social management of the economy: adaptability, coherence, efficiency, complexity, competitiveness, planning, continuity, proportionality, reasonableness, limited resources. A single social mechanism of economic management is proposed, which includes: the study of statistical aspects, an approach to economic development, functioning and development. The influence of a complex of global threats on the countries of the world was studied using the component of human life safety. The main indicators of innovation and investment security of Ukraine were also analyzed. Proposed actions that will contribute to the development of investment and innovation security in the context of ensuring the country's economic growth. Also, the main measures that should be implemented in order to achieve the set goal regarding the socio-economic growth of Ukraine are given. Therefore, in order to implement the mechanism of adaptive management of the investment and innovation security of the country's economy and strengthen the economy's ability to survive in the conditions of war, it is necessary to perform tactical tasks and achieve strategic goals in the conditions of an unstable operating environment.","PeriodicalId":200033,"journal":{"name":"THEORETICAL AND APPLIED ISSUES OF ECONOMICS","volume":"163 8 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":"129284247","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}
引用次数: 0
SMALL ENTERPRISE IN UKRAINE: ASSESSMENT OF SOCIO-ECONOMIC PREREQUISITES AND OBSTACLES FOR DEVELOPMENT 乌克兰小企业:评估社会经济先决条件和发展障碍
THEORETICAL AND APPLIED ISSUES OF ECONOMICS Pub Date : 1900-01-01 DOI: 10.17721/tppe.2021.42.15
G. Yurchik
{"title":"SMALL ENTERPRISE IN UKRAINE: ASSESSMENT OF SOCIO-ECONOMIC PREREQUISITES AND OBSTACLES FOR DEVELOPMENT","authors":"G. Yurchik","doi":"10.17721/tppe.2021.42.15","DOIUrl":"https://doi.org/10.17721/tppe.2021.42.15","url":null,"abstract":"The article substantiates an important factor in the socio-economic development of the state is the development of the business sector in general and small businesses in particular. This highlights the need to study the socio-economic preconditions and the state of formation and realization of the potential of small business in Ukraine. The article analyzes the quantitative indicators of small businesses (including those compared to the EU). According to the results of generalizing various surveys and monitoring, the main barriers to doing business in Ukraine are the low purchasing power of citizens, restrictive measures in connection with the pandemic, fiscal pressure, as well as pressure from government agencies, and corruption. It is established that according to the SME policy index, Ukraine, despite some improvement in the environment for the business sector, still has less favorable conditions for business activity compared to the Eastern Partnership countries. Based on the analysis of Ukraine’s rating positions according to a number of indices, it has been established that our state demonstrates the most unfavorable conditions for the development of small businesses according to the index of perception of corruption and economic freedom. Among the trends that indicate the improvement of conditions for the formation and realization of the potential of small business in Ukraine is the increase of Ukraine’s rating position on the indices of ease of doing business and ease of paying taxes. It is proved that the conditions of small business lending in Ukraine, although showing some improvement, still remain unfavorable and hinder the development of small businesses. An important tool for the formation and realization of the potential of small business is its grant support, the most important partner in providing which for Ukraine in the EU. It is proved that Ukraine has a well-developed infrastructure to support small businesses, but the formality of its operation is quite common. According to the criterion of compliance with the principle of predictability in regulatory activities, most government agencies show a fairly low level of predictability, which is a deterrent to business development, as it increases the uncertainty of the business environment. It is proved that despite the presence of a number of problems and deterrents for small business development, Ukraine has a significant number of strengths and opportunities for the formation, development, and realization of small business potential.","PeriodicalId":200033,"journal":{"name":"THEORETICAL AND APPLIED ISSUES OF ECONOMICS","volume":"30 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":"129405780","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}
引用次数: 0
Sustainable development of leading electricity generation companies in Ukraine: non-financial aspects 乌克兰领先发电公司的可持续发展:非财务方面
THEORETICAL AND APPLIED ISSUES OF ECONOMICS Pub Date : 1900-01-01 DOI: 10.17721/tppe.2019.39.7
M. Kuznetsova, S. Ponomarenko
{"title":"Sustainable development of leading electricity generation companies in Ukraine: non-financial aspects","authors":"M. Kuznetsova, S. Ponomarenko","doi":"10.17721/tppe.2019.39.7","DOIUrl":"https://doi.org/10.17721/tppe.2019.39.7","url":null,"abstract":"This paper deals with the issue of sustainable development and integrated reporting following the most recent guidelines for energy generation companies in Ukraine. The electricity generation sector is considerably prioritized throughout the world due to core international needs and responsible business strategies. In the course of the study, key performance peculiarities of leading electricity generation companies were revealed in the context of compliance with cross-sectoral requirements and global challenges. International regulatory policies establish sets of rules for governments, non-governmental organizations as well as business entities, so are to be thoroughly analyzed, obligatorily followed and successfully implemented within corporate codes. In this scope the main factors of the Ukrainian energy sector development prospects were identified in order to find out several opportunities for future growth and structural shifts. \u0000\u0000The theoretical base and practical background were indicated following the already established standards and widespread principles as well as mechanisms for corporate performance management and integrated reporting release. Comprehensive secondary data analysis enabled the efficient research conduction and led to profound results delivery predetermined by the aim of study. On the basis of data given in annual corporate reports as well as statistical data the comparative analysis of various non-financial initiatives and corporate social responsibility projects was held to reveal the most crucial differences in performance coverage and result improvement. The most substantial features of various electricity generation types were outlined in scope of national sectoral prerequisites, taking into account the primacy of nuclear and thermal power facilities in overall electricity generation in Ukraine. The significance of social and ecological programs, green strategies and structural shift plans, responsible policies and ethical guides were proved in terms of sustainable development and high efficiency, driven by both internal and external functional aspects.","PeriodicalId":200033,"journal":{"name":"THEORETICAL AND APPLIED ISSUES OF ECONOMICS","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":"122324808","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}
引用次数: 0
DEVELOPMENT OF SOCIAL ACCOUNTING: PROSPECTS AND CHALLENGES 社会会计的发展:前景与挑战
THEORETICAL AND APPLIED ISSUES OF ECONOMICS Pub Date : 1900-01-01 DOI: 10.17721/tppe.2021.43.19
L. Hutsalenko, T. Mulyk, L. Myskiv
{"title":"DEVELOPMENT OF SOCIAL ACCOUNTING: PROSPECTS AND CHALLENGES","authors":"L. Hutsalenko, T. Mulyk, L. Myskiv","doi":"10.17721/tppe.2021.43.19","DOIUrl":"https://doi.org/10.17721/tppe.2021.43.19","url":null,"abstract":"The article considers the relationship between the concept of corporate social responsibility and the concept of sustainable development. The three most important components of enterprises under conditions of sustainable development, economic, social and environmental, have been identified. Emphasis is placed on the peculiarities of the formation of the maximum flow of total income in the economic approach. It is outlined that from the ecological point of view, sustainable development should ensure the integrity of biological and physical natural systems. The social component of the stability of the development of the economic entity is focused on people and is aimed at maintaining the stability of social and cultural systems, in particular, to reduce the number of destructive conflicts between people. It is generalized that an important aspect of this approach is the fair distribution of benefits. It is stated that social responsibility involves maintaining social records, preparing and publishing non-financial statements, which allows you to document the implementation of social tasks, which is indirectly or incompletely reflected in the accounting system. The types of social accounting (Social Responsibility Accounting (SRA), Aggregate Impact Accounting (SEA), Socio-Economic Accounting (SIA), Social Performance Accounting (SA)) are presented and their characteristics are given. The norms of international standards (AA1000, ISO 26000) regulating the international practice of social responsibility of business are given. The evolution of the formation of social responsibility reporting is outlined. The dynamics of the number of business entities of Ukraine that submit reports in accordance with the GRI is given. The peculiarities of the formation of the components of social accounting in economic entities are outlined. It is expedient for large enterprises to distinguish stages: planning (identification stage), accounting (determining the scope and setting up a social accounting system), reporting and auditing (collecting and providing information to an independent audit company). For medium and small enterprises it is advisable to distinguish the following steps: scope of activities (study of key elements of the enterprise), accounting (design and maintenance of social accounting system), reporting (reporting to interested users).","PeriodicalId":200033,"journal":{"name":"THEORETICAL AND APPLIED ISSUES OF ECONOMICS","volume":"44 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":"122688635","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}
引用次数: 0
MODEL OF ASSESSMENT OF THE IMPACT OF MAIN CHALLENGES OF MODERNITY ON EMPLOYMENT IN BANKING SECTOR ACCORDING TO STRESS TESTING METHODOLOGY 根据压力测试方法评估现代化对银行业就业的主要挑战的影响模型
THEORETICAL AND APPLIED ISSUES OF ECONOMICS Pub Date : 1900-01-01 DOI: 10.17721/tppe.2021.42.17
O. Domuz
{"title":"MODEL OF ASSESSMENT OF THE IMPACT OF MAIN CHALLENGES OF MODERNITY ON EMPLOYMENT IN BANKING SECTOR ACCORDING TO STRESS TESTING METHODOLOGY","authors":"O. Domuz","doi":"10.17721/tppe.2021.42.17","DOIUrl":"https://doi.org/10.17721/tppe.2021.42.17","url":null,"abstract":"According to results of the study, globalization factors that require specific approaches to analysis in the context of changes and transformations that occur in socio-economic sphere of banking system; A model of stress testing to assess the impact of global factors on changes in the level and structure of employment of employees of banking institutions, based on the use of tools to find extreme values ​​at the level of individual banking institutions and the banking system as a whole are showen; In order to test the model, the stages of its application are formed: 1. selection of criteria for stress testing of changes in the bank's employment system; 2. the choice of indicators that characterize changes in the level and structure of employment of a bank; 3. conducting stress testing of criteria and indicators based on the use of tools for detecting extreme quantities; 4. construction of a stress test map by periods; 5. comparison of stress test maps of impact criteria and indicators, analysis of common sensitivity points in order to identify the causes and degree of influence of global factors; Within the framework of the model, special attention is paid to analytical methods to determine the impact and sensitivity of the employment response to trends and changes in the macro- and microeconomic environment; Using the method of determining extreme values, the existence of a relationship between the criteria that characterize the financial and economic performance of national banks and the degree of transformational changes in bank employment; As a result of the construction of stress test maps, it was determined that the criteria of financial and economic activity of banks and employment indicators in banking sector are highly sensitive to crises in respective periods, but respond differently to macroeconomic factors of different periods; The proposals on the expediency and necessity of using the model of stress testing in national banking system are formed.","PeriodicalId":200033,"journal":{"name":"THEORETICAL AND APPLIED ISSUES OF ECONOMICS","volume":"36 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":"128279487","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}
引用次数: 0
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