Scientific Notes of Ostroh Academy National University, "Economics" Series最新文献

{"title":"DIGITALIZATION OF TAX ADMINISTRATION BODIES IN THE CONTEXT OF CURRENT CHALLENGES AND THREATS","authors":"Tetyana Medynska, N. Noginova","doi":"10.25264/2311-5149-2022-24(52)-90-96","DOIUrl":"https://doi.org/10.25264/2311-5149-2022-24(52)-90-96","url":null,"abstract":"The article considers the role of tax administration digitalization bodies in the context of current challenges and threats caused by the pandemic in the world and war in Ukraine. The importance of developing the electronic interaction channels between the State Tax Service of Ukraine, tax administrations of OECD countries and taxpayers in the context of Covid-19 and war action is outlined. The focus is on expanding the list of electronic services (for business, private entrepreneurs, IT services), which will increase opportunities for the implementation of the principle of convenience in fulfilling the tax obligation to the state. Continuous development and improvement of services provided by state tax authorities increase the image rating of state institutions, in particular, carry out electronic taxation, which allows: automate internal tax functions; to build electronic information interaction between taxpayers and state tax authorities in the field of taxation; to form effective online communication and ensure fast and secure data exchange between government agencies in the field of taxation; to ensure effective international cooperation in electronic format. The directions for the tax authorities digitalization strategy change for the purpose of effective taxes and fees administration process are offered: granting equal access of citizens, business representatives, tax administrators to digital technologies and new opportunities (to reduce digital gaps); advanced training of personnel for the full development of digitalization of the State Tax Service; increasing the level of automation and digitalization of public services together with the motivation of government agencies.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128134679","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":"INTERNATIONAL ACCOUNTING: RECOGNIZING OR DENYING","authors":"Lubomira Kindratska","doi":"10.25264/2311-5149-2022-24(52)-121-126","DOIUrl":"https://doi.org/10.25264/2311-5149-2022-24(52)-121-126","url":null,"abstract":"The article is devoted to the author's views on the place and role of international accounting in the modern economic system of the country. It is noted that at any stage of evolution there will be a kind of problem niches that can and should be filled, especially in the theory of accounting. The issue of the possibility of working out accounting procedures in international accounting with the help of IFRS is considered. Emphasis is placed on the importance of targeted information, which can manifest itself in two main forms: semantic and pragmatic. IFRS is recognized as a target for improving accounting practices in terms of fair presentation of information in a comprehensible form. It is noted that the requirements for financial reporting change as society's demands grow. The dynamism of society subordinates the development of financial reporting to changes in economic relations between business entities, which requires targeted and reliable information. The concept of stakeholders and the theory of stakeholders, which emphasize the interdependence of business entities and users of financial reporting, that is an important component of business success, have been recognized as a modern direction in the development of financial reporting. It is recommended to recognize financial reporting as an object of institutional analysis, that develops in the context of intensifying social phenomena and institutions, which confirms the need for quality information to users in the process of providing them with relevant financial and nonfinancial information. It is noted that there is no reason to compare the recommendations of IFRS and practical methods of international accounting, the creation of which is a priori impossible. The article proves that it is not the time for actualization of the international accounting issue.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121198628","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 A STRATEGY OF TERRITORIAL COMMUNITIES FOR THE PURPOSE OF ENSURING THEIR ECONOMIC SECURITY IN THE CONTEXT OF THE LIMITATION THEORY","authors":"Yulia Kharchuk, A. Kharchuk","doi":"10.25264/2311-5149-2022-24(52)-111-119","DOIUrl":"https://doi.org/10.25264/2311-5149-2022-24(52)-111-119","url":null,"abstract":"The article reveals the peculiarities of the territorial communities strategy interpretation and formation in order to ensure the economic security of TC in the context of the theory of constraints. The authors highlight the legal framework for the activities and development of territorial communities in Ukraine, in particular the Laws of Ukraine \"On Voluntary Association of Territorial Communities\" and \"On Cooperation of Territorial Communities\", the Concept of Local Government Reform and Territorial Organization in Ukraine Development for 2021-2027, European Cohesion Policy 2021-2027, European Charter of Local Self-Government, Resolution of the Verkhovna Rada of Ukraine \"On the formation and liquidation of districts\", Sustainable Development Goals of Ukraine until 2030, National Economic Strategy until 2030 Methodological recommendations for the formation and implementation of strategic and program documents for the socio-economic development of the territorial community, the Procedure for developing regional development strategies and action plans for their implementation, as well as monitoring and evaluating the effectiveness of these regional strategies and action plans. The article considers the principles of TC strategy development: objectivity; validity and expediency; coordination; openness and transparency; parity; non-discrimination and equal access; efficiency; historical continuity; Sustainability. The ranking of Ukraine's regions by the number and type of TC was carried out. The essence of TC economic security is determined and the main limiting exogenous and endogenous factors of territorial communities effective activity in Ukraine are singled out. The authors consider the influence of limiting factors of TC's effective activity on the level of their economic security. The specifics of using the theory of constraints in the activities of territorial communities are considered. The relationship between the local communities development level and the quality of their strategy, concidering the limiting endogenous and exogenous factors. The necessity of development and strict observance of tactical and strategic measures implementation, rationality of making effective managerial decisions on the basis of reliable and relevant information is substantiated. The structure of the territorial communities strategies in the context of the restrictions theory and taking into account the peculiarities functioning in duetime of martial law is proposed. The directions for strengthening the competitive advantages of TG by effective use of their resource potential and ensuring economic security are highlighted. Emphasis was placed on the expediency of forming an TC strategy for the short, medium and long term with constant monitoring of the planned activities implementation and the ability to respond quickly to changes in operating conditions.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"219 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134499557","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":"USING MARKET SOURCES FOR FINANCING THE STATE BUDGET DEFICIT IN UKRAINE","authors":"Y. Verheliuk","doi":"10.25264/2311-5149-2022-24(52)-84-89","DOIUrl":"https://doi.org/10.25264/2311-5149-2022-24(52)-84-89","url":null,"abstract":"Adopting a budget with a deficit in the modern world is not considered a negative phenomenon. However, it is imperative to identify sources of funding for such a deficit. In this regard, the use of market sources of financing the state budget deficit is the most optimal. The purpose of the article is to reveal the theoretical provisions and practice of financing the state budget deficit of Ukraine with the help of market sources. The article solves the following tasks: determining the place of financing the budget deficit in the process of equalization using different sources; characterization of existing sources of financing the budget deficit, and establishing criteria for classifying them as \"market\"; analysis of statistics on the preconditions for the state budget deficit in Ukraine; assessment of the use of market sources of financing the state budget deficit of Ukraine and the consequences of such financing. The existing sources of financing the state budget deficit are considered, among which: deficit financing emission, tax sources, budget sequestration, sale of budget assets, internal state loans, external state loans, free assistance. Market features identify the sources related to the use of debt financing instruments of the budget deficit, namely internal and external government loans. The advantages of using market sources of financing the state budget deficit are determined, namely: non-inflationary nature, efficiency of coverage, possibility to choose the most optimal offers on the market, wide opportunities for diversification, large base of risk reduction mechanisms, high liquidity. An assessment of the market sources use in terms of the state budget deficit financing in Ukraine allowed us to establish that external financing, which carries the greatest burden on the budget, accounts for the majority. In the structure of external financing, the largest share belongs to loans received by Ukraine from international financial institutions. Sold foreign government bonds also account for a large share of external debt. The domestic market for deficit financing is realized through the sale of domestic bonds. The increase in domestic and external debts poses a threat to Ukraine's debt security, which was analyzed using a number of indicators.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131351615","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":"PROSPECTS FOR EDUCATIONAL TOURISM IN UKRAINE AND COUNTRIES RECEIVING HUMAN RESOURCES","authors":"Volodymyr Dzhyndzhoian","doi":"10.25264/2311-5149-2022-24(52)-26-31","DOIUrl":"https://doi.org/10.25264/2311-5149-2022-24(52)-26-31","url":null,"abstract":"The article considers typical representatives of donor countries, including Ukraine, and recipient countries, which include Germany and Poland, which operate in the market of educational services. The main directions of human resources potential realization are highlighted, among which: increase of migration flows, creation of new jobs, growth of employment, international competitiveness and international mobility of students. The dependence of the foreign students' numbers dynamics on the growth of real GDP is studied. The growth in the number of foreign students in Poland over the past seven years is proportional to the growth of real gross domestic product. In Germany, the picture is similar, but the growth of real gross domestic product is delayed by one year. Ukraine demonstrates a significant rate of export of educational tourists, which in turn is quite negative for the international competitiveness of the economy. The nature and trends of international student mobility are analyzed. Against the global background, after 2018 there is a gradual decrease in the number of international mobile students studying in Ukraine. At the same time, the number of international mobile students studying in foreign countries is constantly growing. The main advantages, disadvantages, opportunities and threats facing donor and recipient countries have been identified. The advantages of the recipient countries are to increase the size of the economy, reduce the cost of doing business by reducing the average wage, increase innovation and intellectual potential, the ability to use labor without the obligation to provide pension services. The shortcomings are based on the additional costs of neutralizing increasing social tensions and criminalization (mainly in the case of illegal migration), the costs of combating illegal migration. Opportunities are focused on increasing labor resources in the economy, increasing production, domestic market (by increasing incomes), smoothing structural imbalances in the labor market, saving on training (in the case of skilled workers). The biggest threats are the increase in the budget burden due to \"strong\" and \"local\" unemployment traps, the growth of the shadow sector of the economy and rising social tensions. It was found that educational tourism for Ukraine is more negative than positive. The main disadvantages are the outflow of qualified personnel, resulting in technological backwardness, declining GDP, possible inflation in the event of a large advantage in external transfers. This poses a number of threats to Ukraine: a reduction in the number of labor resources in the long run, a reduction in the amount of tax and other revenues to the state budget as a result of the deficit.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128301489","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":"GENERAL CONCEPTUAL AND PRACTICAL ASPECTS OF THE INFLUENCE OF THE FINANCIAL MARKET ON THE DEBT PROBLEMS SOLUTION","authors":"S. Onyshko, Maryna Riabokin","doi":"10.25264/2311-5149-2022-24(52)-97-102","DOIUrl":"https://doi.org/10.25264/2311-5149-2022-24(52)-97-102","url":null,"abstract":"The article is devoted to the justification of conceptual and practical grounds of financial market potential usage in debt problems solution. Emphasis is placed on the insufficient implementation of the dependence of the effectiveness of socio-economic development on the existing financial and economic space of the state, which, being included in one interaction, provide an opportunity to obtain synergistic effects. Among the important prerequisites for the conceptual and practical transformation of the financial and economic space of the state, which in its new quality will have an impact on development, the problems of public debt and the possibilities of the financial market to solve them are considered. Taking into consideration their deep impact on the dynamics of financial relations, the following chain is outlined: \"development – space – debt problems – financial market\", the imbalance of the latter can influence the effectiveness of change in society, economy and finance in a negative way. It is stated that each of the above-mentioned links with the condition of their own development makes the natural determinant of the other one. It is simultaneously substantiated that the general methodological and practical basis for achieving the appropriate balance is rooted in the spatial approach thus it lies in the matter of financial space formation. It is shown that knowledge of ways to optimize debt policy remains in the process of formation. Debt resolution continues to be dominated due to traditional factors and is not being sufficiently expanded for account of those that have an indirect impact, particularly connected with deeper infiltration into the multidimensional interrelations with the determining factors of the financial space. The factors that give the financial market a special place among the components of development and strengthening of the financial space are presented. The relevance of using the whole range of functional features of this market, which goes beyond the implementation of debt financing, and aimed at strengthening the financial space, is substantiated. The only basis that can optimize the development policy is schematically represented by the chain \"financial market – debt problems – space – development\". Increased attention to the role of the financial space in solving debt problems and shaping contribution of the financial market, changes the strategic approach to debt policy and further development in general.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132842610","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":"DETERMINANTS OF SUSTAINABLE DEVELOPMENT IN AN OLD INDUSTRIAL REGION","authors":"M. Biloshkurskyi, T. Korniienko, Nataliia Biloshkurska, Ivan Plets","doi":"10.25264/2311-5149-2022-24(52)-77-82","DOIUrl":"https://doi.org/10.25264/2311-5149-2022-24(52)-77-82","url":null,"abstract":"Proceeding from the sustainable development paradigm, the old-industrial region needs innovative solutions in the economic, environmental and social sphere, which would provide prerequisites for the modernization of economic relations, territories, environmental protection, infrastructure, industrial production, etc. In this regard, the problem of studying the main determinants of sustainable development of the old industrial region is actualized. The aim of the research is to systematize the determinants of sustainable development of the old industrial region and the ways of its modernization. The basic determinants of sustainable development of an old industrial region have been defined and classified according to such classification attributes as finance, ecology, food safety, social-cultural condition, infrastructure, marketing of the region, industrial-production potential. The features of sustainable development of old industrial region have been pointed out: the concentration of cities (districts within cities, settlements) around large industrial enterprises and agglomerations; a critically dangerous state of environmental pollution; the use of Industry 3.0 (less often Industry 2.0) technologies in industrial production. It has been proved that the problem of modernization of Ukrainian old industrial regions, which is acute in most countries of the world, involves the transition to Industry 4.0 technologies, which ensure the competitiveness of industrial production. This problem is complex and its solution requires the necessary deliberate decisions at the level of state authorities, local authorities and industrial owners. At the same time, it is necessary to develop an adequate state policy to shift Ukraine’s industry to Industry 4.0, including preferential taxation, cluster development, and comprehensive attraction of both domestic and foreign investors.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130562000","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":"INNOVATIVE ENTERPRISE – THEORETICAL PERSPECTIVE","authors":"M. Leśniewski, P. Dziekański, Jan Puchała","doi":"10.25264/2311-5149-2022-24(52)-55-60","DOIUrl":"https://doi.org/10.25264/2311-5149-2022-24(52)-55-60","url":null,"abstract":"Innovation is an inseparable element of all human activity in the conditions of the progressing globalization process. In order to develop an enterprise, innovation must be implemented in it, which in turn will result in the emergence of an innovative enterprise. The article presents an innovative enterprise as a concept of development of organizations subject to the influence of globalization processes. A literature study on the subject was used in this study. The study is a discussion on an innovative enterprise. The article is theoretical.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123370083","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":"RISK-ORIENTED APPROACH IN THE SYSTEM TAX MANAGEMENT","authors":"S. Levytska, O. Osadcha","doi":"10.25264/2311-5149-2022-24(52)-39-47","DOIUrl":"https://doi.org/10.25264/2311-5149-2022-24(52)-39-47","url":null,"abstract":"The article summarizes a domestic and international risk management practice in the tax management system of the taxpayer. The classification and conceptual tax risks basis are revealed: subject – the subject of economic activity which makes the decision on a choice of taxation system and provides its realization; object – the object of taxation in accordance with current tax legislation; source of risk – phenomena or processes that occur in uncertainty conditions. The main risk factors that affect tax management effectiveness of the taxpayer in today's business environment are presented. Based on the scientific and practical research study of domestic and foreign scientists and practitioners, the tax risks classification is systematized, which are the primary objects of management, such as identification, assessment, prevention of risk and control of their negative consequences. Approaches to both probabilistic and cost risk assessment in five main tax risk areas of domestic enterprises are proposed, namely: risk-free, minimal risk, high risk, critical risk, unacceptable (catastrophic) risk. To assess risk management effectiveness, the authors substantiate an implementing feasibility the FATF Recommendation on a risk-based approach using a specific results hierarchy within four possible performance ratings. Alternatively, cost assessment indicators for tax risks regulated by domestic regulations are proposed. On the basis of sociological research generalization (respondents of which were public joint-stock companies of Rivne region) priorities of practical application of methods about tax risks neutralization are defined, among them: reduction of probability and possible losses volumes connected with tax risk, tax risks prevention, evasion associated with risk, risks diversification and others. It is substantiated that the modern tax risk management system in Ukraine should provide a number of key elements at both the state level and directly for the taxpayer, including: activities for tax risk management organization; tax risks identification and assessment; identification of factors that determine tax risks; establishing the maximum allowable tax risks level; forecasting possible financial losses from tax risks; selection and application of effective methods neutralization for tax risks. Proposals, alternatives, calculations of modern risk-oriented management system formation for tax payments will allow ensuring a rational production resources use, which is an important factor in tax management effectiveness.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130268588","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":"CLUSTER ANALYSIS OF UKRAINE'S IT-ENTERPRISES BUSINESS MODELS' COMPONENTS","authors":"A. Karpyak","doi":"10.25264/2311-5149-2022-24(52)-32-38","DOIUrl":"https://doi.org/10.25264/2311-5149-2022-24(52)-32-38","url":null,"abstract":"The article analyzes the elements of business models of Ukrainian IT companies in the context of the digital services recipients' value development with. The results of data clustering in the following directions are gathered and analyzed: the range of industries; range of services provided by enterprises; scale of enterprises; share of customer base by categories of financial turnover. Clustering is performed by the k-means method, the optimal number of clusters is determined by the methods elbow and silhouette. All selected categories were divided into five clusters. The centroids of clusters were determined and the analysis of companies close to centroids in all the indicated directions was carried out. Clustering by indicators of the percentage of types of provided services and the percentage of industries was carried out with the inclusion of the value of variance. Thus, clustering reflects not only the proximity of enterprises in the predominance of certain types of services or sectors of the economy, but also the breadth of the range of services covered and the diversity of the customer base. Groups of enterprises close to these elements of business models were formed and a comparative analysis of companies affiliation to clusters by categories was conducted. The enterprises from the formed groups are analyzed taking into account the declared cost of an hour of work and the share of the customer base by categories of financial turnover. Regularities have been established between the share of the company's employees registered in Ukraine, the share of the customer base by categories of financial turnover and the average hourly labour costs, as well as the advantages in providing certain types of services. It is concluded that hourly labour costs are significantly lower and the predominance in the client base of small and medium-sized businesses in medium and small enterprises with a high proportion of Ukrainian team members. The results of the study can be useful for adjusting the business models of IT companies, as well as to justify the negative consequences of possible changes in the existing legal relations in Ukraine between employees and employers in the field of IT.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115113373","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}