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

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SECOND GROUP OF SINGLE TAX ACCORDING TO THE SIMPLIFIED TAXATION SYSTEM: ACCOUNTING, TAXATION AND REPORTING 第二组按单一税种简化税制:核算、征税和报告
Scientific Notes of Ostroh Academy National University, "Economics" Series Pub Date : 2023-03-30 DOI: 10.25264/2311-5149-2023-28(56)-145-149
N. Mamontova, Serhii Zakharchuk
{"title":"SECOND GROUP OF SINGLE TAX ACCORDING TO THE SIMPLIFIED TAXATION SYSTEM: ACCOUNTING, TAXATION AND REPORTING","authors":"N. Mamontova, Serhii Zakharchuk","doi":"10.25264/2311-5149-2023-28(56)-145-149","DOIUrl":"https://doi.org/10.25264/2311-5149-2023-28(56)-145-149","url":null,"abstract":"The article examines and analyzes the main conditions for being of individual entrepreneurs (FOPs) as the single tax payers of Group II. It is determined what restrictions exist for FOPs of this group, to whom FOPs can provide services and sell goods. It is indicated how to register as a single taxpayer or how to re-register for Group II of the simplified taxation system. It was analyzed how income accounting is carried out for this group of the single tax, what taxes and under what conditions the FOP can pay it, what reports they must submit and under what conditions. It also specifies the basic conditions when the use of payment transactions recorders (PTR)/software PTR is mandatory. The reliefs available to the single taxpayers of Group II for the period of martial law and the main reasons for canceling the simplified taxation system were investigated.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134049305","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
FINANCIAL REHABILITATION OF THE ENTERPRISE: THEORETICAL AND PRACTICAL ASPECTS 企业财务康复:理论与实践两个方面
Scientific Notes of Ostroh Academy National University, "Economics" Series Pub Date : 2023-03-30 DOI: 10.25264/2311-5149-2023-28(56)-31-37
I. Lashchyk
{"title":"FINANCIAL REHABILITATION OF THE ENTERPRISE: THEORETICAL AND PRACTICAL ASPECTS","authors":"I. Lashchyk","doi":"10.25264/2311-5149-2023-28(56)-31-37","DOIUrl":"https://doi.org/10.25264/2311-5149-2023-28(56)-31-37","url":null,"abstract":"An article is devoted to theoretical and practical aspects of financial rehabilitation of enterprises. Different approaches of economists to the essence and meaning of the concept of “financial rehabilitation of the enterprise” are analyzed. In the form of a graphic interpretation, the main tasks included in the financial rehabilitation of the enterprise, as well as the algorithm of methods for its implementation, are presented. A number of problems that may arise in the process of financial rehabilitation of enterprises are identified and substantiated. Among them, the most important is the cost of this process, as well as the lack of effective methods and specialists for diagnosing the financial state of the enterprise. Considering the importance of diagnosing the state of the enterprise development in the process of financial rehabilitation, it is recommended to use the economic and mathematical model of O. A. Vinnytska. The model has been tested on “InterTrade” LLC, which is engaged in wholesale and retail trade of auto parts. According to the results of economic and mathematical modeling, a tendency of the general financial condition deterioration of “InterTrade” LLC is revealed, as well as the presence of a “profitability” crisis at the enterprise. Among the advantages inherent in the proposed economic and mathematical model, it is worth highlighting the following: ease of use; availability of data necessary for calculations; compliance with the conditions of domestic enterprises management; the ability not only to assess, but also to determine a specific type of financial condition (crisis, satisfactory, stable, excellent, courageous). The general algorithm for choosing the method of financial rehabilitation of the enterprise has been improved, which consists of three interrelated stages (identification and elimination of external factors of bankruptcy of the enterprise; development and implementation of measures for financial rehabilitation of local enterprises; stabilization of the financial condition of the enterprise). For each separate stage, a goal and specific implementation measures are defined. Practical application of the algorithm will allow to solve the existing problems of enterprises quickly and qualitatively and, thus, to avoid the procedure of bankruptcy or liquidation in the future.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124944225","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
SIMULATION OF THE EXCHANGE RATE USING ECONOMIC AND MATHEMATICAL METHODS 用经济学和数学方法模拟汇率
Scientific Notes of Ostroh Academy National University, "Economics" Series Pub Date : 2022-12-22 DOI: 10.25264/2311-5149-2022-27(55)-104-115
Oleksandr Novoseletskyy, Sabina Jurkaitienė, Ostap Melnyk
{"title":"SIMULATION OF THE EXCHANGE RATE USING ECONOMIC AND MATHEMATICAL METHODS","authors":"Oleksandr Novoseletskyy, Sabina Jurkaitienė, Ostap Melnyk","doi":"10.25264/2311-5149-2022-27(55)-104-115","DOIUrl":"https://doi.org/10.25264/2311-5149-2022-27(55)-104-115","url":null,"abstract":"The article is devoted to a comparative analysis of the use of adaptive methods and models, autoregressive models and neural networks in forecasting the exchange rate of the main reserve currencies: the euro, the Swiss franc, the Japanese yen and the British pound against the US dollar. In the course of the research, the works of Ukrainian and foreign scientists on this topic were reviewed and it was determined that the most used methods and models in forecasting the exchange rate based on time series are autoregression models (represented by ARIMA and SARIMA models), neural networks (represented by MLP and ELM architectures) and exponential smoothing methods. In the process of building the models, time series were examined for stationarity based on the Dickey-Fuller test and additive decomposition of the studied time series was performed to determine their main components (trend, seasonality, random component). Construction of forecast models was carried out, on the basis of which their comparative analysis took place. The main shortcomings and problems of using the selected methods are demonstrated and the best predictive models are determined. It is determined that the main drawback of all time series forecasting methods is their \"adaptability\" to the input data, and the desire to improve the estimation characteristics of the models as a result can lead to the fact that the forecasts differ significantly from the actual values. It was also determined that for forecasting the exchange rate of selected currency pairs, neural networks are best suited, which have both high evaluation characteristics and correspondence of the forecast to real values, and the MLP network shows better results compared to the ELM network. High evaluation characteristics are also demonstrated by adaptive models. However, the linear nature of the forecast does not allow adaptive models to make an accurate forecast in the long term. Although autoregressive models show worse estimation characteristics, they outperform neural networks in terms of matching real values for individual currency pairs.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126766561","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
IMPACT OF THE CORONAVIRUS PANDEMIC ON THE ELECTRONIC COMMERCE MARKET IN UKRAINE AND WORLDWIDE 冠状病毒大流行对乌克兰和全球电子商务市场的影响
Scientific Notes of Ostroh Academy National University, "Economics" Series Pub Date : 2022-12-22 DOI: 10.25264/2311-5149-2022-27(55)-36-40
Ihor Zubenko, Yuliia Lykhosherstova
{"title":"IMPACT OF THE CORONAVIRUS PANDEMIC ON THE ELECTRONIC COMMERCE MARKET IN UKRAINE AND WORLDWIDE","authors":"Ihor Zubenko, Yuliia Lykhosherstova","doi":"10.25264/2311-5149-2022-27(55)-36-40","DOIUrl":"https://doi.org/10.25264/2311-5149-2022-27(55)-36-40","url":null,"abstract":"This article examines the impact of the coronavirus pandemic on the e-commerce market in Ukraine and in the world, its spread due to the consequences of the pandemic. The positive impact of the coronavirus pandemic on e-commerce in Ukraine and the world is analyzed, e-commerce indicators for 2020, 2021 and 2022 are analyzed, aspects of the post-coronavirus period are revealed, and forecasts are given for the future of e-commerce in Ukraine and the world. The e-commerce market has grown in the US by 25%, Europe – by almost 30% for last two years. Among the leading countries in terms of the degree of development of the e-commerce market, analysts single out the UK and the USA with a share of e-commerce in the total retail volume of 10% or more. It is known that the COVID-19 pandemic has shaken the economic markets and everyday life of many people and companies around the world. While it is hard to find any unaffected aspect of our lives, the virus has had a noticeable impact on the world of e-commerce. According to the EVO group of companies, the total amount of physical goods and services purchased by Ukrainians on the Internet in 2020 reached UAH 107 billion. This is 41% more than last year. The number of online payments has also increased by at least 50%. The main trends in recent years in the Ukrainian e-commerce market have been the transition from an online store to a marketplace, direct delivery and the creation of additional services, in particular, own logistics operators and payment systems.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116423131","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
CURRENT TRENDS, THE ROLE AND PERSPECTIVES OF THE SMALL BUSINESS ENTERPRISES DEVELOPMENT 当前中小企业发展的趋势、作用和前景
Scientific Notes of Ostroh Academy National University, "Economics" Series Pub Date : 2022-12-22 DOI: 10.25264/2311-5149-2022-27(55)-29-34
T. Chernychko, Victoria Hrytsko, Angelika Myhovych
{"title":"CURRENT TRENDS, THE ROLE AND PERSPECTIVES OF THE SMALL BUSINESS ENTERPRISES DEVELOPMENT","authors":"T. Chernychko, Victoria Hrytsko, Angelika Myhovych","doi":"10.25264/2311-5149-2022-27(55)-29-34","DOIUrl":"https://doi.org/10.25264/2311-5149-2022-27(55)-29-34","url":null,"abstract":"The article analyzes the tools for supporting the development of small business enterprises in wartime conditions. It has been determined that small entrepreneurship (small business) is a type of entrepreneurial activity, based on the adoption of innovative decisions regarding the rational use of available resource potential, characterized by freedom of choice of methods and forms of management and carried out with the aim of maximizing profit. It has been noted that along with the problems that were traditional and understandable, small business enterprises of Ukraine faced new threats caused by military aggression, the intensification of hostilities and the introduction of martial law – the loss and damage of the main property, the need to move it to calmer regions, the destruction of established logistic business connections, loss of traditional sales markets, reduction of financial resources due to hryvnia devaluation and human resources due to mobilization, blocking of bank accounts. The purpose of the research is to determine effective tools capable of ensuring support for the development of small business enterprises in wartime. It has been determined that it is necessary to promote the development of small business at the state level in Ukraine in order to build a high-tech business sector and increase its competitiveness on the global market. The main directions should be the stimulation of innovative activity of small business enterprises, the formation of a favorable innovation and investment climate and regulatory and legal environment. Today, unconventional measures, new legislative acts, special new organizational structures are needed in Ukraine, which should focus attention on the existing problems of the legal use of competition legislation in relation to the development of small business enterprises in wartime conditions. It has been concluded that the main factors contributing to the development of small business enterprises in the considered countries are: financial, credit and investment support; tax support; involvement of small business enterprises in the execution of government orders; support of export activities; personnel support. It has been substantiated that the most common instrument of state support for the development of small business enterprises in almost all countries is the provision of state guarantees for loans to small business enterprises.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115123369","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: 2
MARKETING TOOLS ROLE IN THE FORMATION OF MODERN INSURANCE BUSINESS MODELS 营销工具在现代保险经营模式形成中的作用
Scientific Notes of Ostroh Academy National University, "Economics" Series Pub Date : 2022-12-22 DOI: 10.25264/2311-5149-2022-27(55)-67-72
Tetiana Lieka
{"title":"MARKETING TOOLS ROLE IN THE FORMATION OF MODERN INSURANCE BUSINESS MODELS","authors":"Tetiana Lieka","doi":"10.25264/2311-5149-2022-27(55)-67-72","DOIUrl":"https://doi.org/10.25264/2311-5149-2022-27(55)-67-72","url":null,"abstract":"Introduction. A unique feature of the insurance business is revealed in the fact that the sale of the insurance product precedes its actual execution. Provision of the insurance service is probabilistic in nature, that is, the client receives an insurance payment only if insurance event specified in the insurance contract occurs. Therefore, the need for insurance in most cases is not realized by the potential policyholder, unlike other needs. This can explain the high interest in the use of effective marketing tools, their constant review and evaluation of effectiveness. The purpose. The purpose of the article is to research the realities of using marketing tools and identify its components in the modern practice of the insurance companies functioning, and to formulate on this basis the author's interpretation of the definition of \"insurance marketing\". Results. The article examines the evolutionary course of the insurance marketing formation in countries with developed economies and highlights the main four stages of its development. Key attributes of modern insurance marketing are determined – insurance products, price, coverage, advertising and sales. It is substantiated that the models construction modernity of insurance companies functioning occurs due to the achievement of a synergistic effect from the use of marketing tools. The components of marketing tools are presented and it is proved that the use of existing and innovative marketing tools determines the construction of further vectors of the company's development. It is emphasized that the set of marketing tools is not stable and evaluating the effectiveness of the used marketing tools is a somewhat difficult task. In order to evaluate the effectiveness of the marketing tools use, a combination of both quantitative and qualitative methods is used. At the same time, it is difficult to clearly divide the methods of assessing the effectiveness of both insurance marketing in general in the activities of the insurer and specific marketing tools. The author's interpretation of the understanding of modern marketing tools is presented. Conclusions. Considering thefacts mentioned above and taking into account modern trends, it is possible to outline a modern marketing toolkit as a set of methods and approaches that an insurance company implements in its activities in order to implement its market activity and ensure the effectiveness of its functioning. At the same time, the marketing toolkit, given its complexity and the great variety of its modifications, is used differently in one or another insurance business model and, in turn, determines such a model.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125607761","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
DIRECTIONS AND PRINCIPLES OF STATE LAND USE MANAGEMENT IN UKRAINE 乌克兰国家土地利用管理的方向和原则
Scientific Notes of Ostroh Academy National University, "Economics" Series Pub Date : 2022-12-22 DOI: 10.25264/2311-5149-2022-27(55)-12-16
Larysa Tiesheva, Vladyslava Khtominska
{"title":"DIRECTIONS AND PRINCIPLES OF STATE LAND USE MANAGEMENT IN UKRAINE","authors":"Larysa Tiesheva, Vladyslava Khtominska","doi":"10.25264/2311-5149-2022-27(55)-12-16","DOIUrl":"https://doi.org/10.25264/2311-5149-2022-27(55)-12-16","url":null,"abstract":"The article is devoted to the study of directions and principles of the state land use management. The authors describe the rational land use methods ways of Ukraine's land resources awareness formation in the minds of Ukrainians. It has been revealed who owns the land resources in Ukraine. The article describes the process of forming the land market in the context of land reform and describes the peculiarities of changes implementation. The principles of land use rationalization and the introduction of effective land use in order to improve the quality of life for the Ukrainian people have been clarified. It was concluded that the state management system should be established for the rational use of land resources in order to obtain the maximum result from the realization of the soil potential. In turn, one should understand the essence of the concept of rational use. Rational use is the one which takes into account all features of land resources in order to ensure high efficiency of land use and compliance with all norms of land protection, prevention of fertility deterioration. The purpose of the article is to study the process of implementing the land reform and the formation of the land market in Ukraine, to overview the purpose of this process in the form of benefits for the Ukrainian people, to determine the role of state administration in the process of effective land use, to describe the principles of public administration and principles of rational land use. The creation of a land market in Ukraine is a necessary measure, which in the long run will solve a complex of existing problems, among which are legalization, control and compliance with the rules for buying and selling land. In fact, these processes are already taking place, but uncontrollably. Rational use of Ukraine's land resources is possible only with effective state land and general agrarian policy.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123546059","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
CHANGES IN TAXATION AND THE IMPLEMENTATION OF TAX BENEFITS IN UKRAINE UNDER MARTIAL LAW 在戒严令下,乌克兰税收的变化和税收优惠的实施
Scientific Notes of Ostroh Academy National University, "Economics" Series Pub Date : 2022-12-22 DOI: 10.25264/2311-5149-2022-27(55)-59-66
O. Demianchuk, T. Melnyk
{"title":"CHANGES IN TAXATION AND THE IMPLEMENTATION OF TAX BENEFITS IN UKRAINE UNDER MARTIAL LAW","authors":"O. Demianchuk, T. Melnyk","doi":"10.25264/2311-5149-2022-27(55)-59-66","DOIUrl":"https://doi.org/10.25264/2311-5149-2022-27(55)-59-66","url":null,"abstract":"In the article, the authors shed light on the problem of implementing tax changes and introducing tax benefits in Ukraine under martial law, and also the impact of these processes on tax revenues to the State and local budgets of Ukraine from taxes to which these benefits were applied. In particular, the peculiarities of tax benefits introduction to VAT, single tax, land fee, and excise tax were revealed. Using a dynamic analysis of the incomes of these taxes to the State and local budgets of Ukraine, the main causes and consequences of these revenues growth rate were determined. We have identified the main reasons for the cancellation of certain tax benefits, in particular the VAT benefit for imported goods, which caused significant losses in the revenues of the state budget, as this tax accounts for more than 40% of the revenues to the State Budget of Ukraine, it is considered a budget-forming tax. The decrease in customs revenues is caused not only by the introduction of tax relief on imported goods, but also by a physical decrease in the volume of foreign trade transactions. It will be possible to achieve positive growth only if the pre-war volumes are restored. It was concluded that the introduction of tax benefits on single tax and land fee affected the preservation of the activities by small and medium-sized business entities and balanced revenues from the single tax with the revenues of local budgets of Ukraine in the second half of the current year. The results of the study reflect the cause-and-effect relationships between introduced tax benefits, tax changes, and tax revenues from these taxes and also prove the importance of implementing these changes under martial law conditions.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"210 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116465133","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
CURRENT STATE AND DEVELOPMENT PROSPECTS OF THE NON-STATE PENSION MARKET IN UKRAINE 乌克兰非国有养老金市场现状及发展前景
Scientific Notes of Ostroh Academy National University, "Economics" Series Pub Date : 2022-12-22 DOI: 10.25264/2311-5149-2022-27(55)-42-45
Y. Verheliuk, Maryna Leschenko
{"title":"CURRENT STATE AND DEVELOPMENT PROSPECTS OF THE NON-STATE PENSION MARKET IN UKRAINE","authors":"Y. Verheliuk, Maryna Leschenko","doi":"10.25264/2311-5149-2022-27(55)-42-45","DOIUrl":"https://doi.org/10.25264/2311-5149-2022-27(55)-42-45","url":null,"abstract":"The article examines the essence, features and legal framework that regulates the market of non-state pension market in Ukraine. Certain advantages of concluding pension contracts by insurance companies over the conclusion of pension contracts by non-state pension funds have been identified. An analysis of the main indicators of the balance sheet of non-state pension funds was carried out, namely the amount of pension payments, pension assets and pension contributions. It has been established that the balance sheet of non-state pension funds is highly liquid and non-state pension funds of Ukraine are a fairly reliable financial institution. An assessment of the dynamics of the volumes of pension contracts concluded by pension funds was carried out. The main trends of concluding pension contracts by non-state pension funds were determined, it was established that more than 90% of concluded pension contracts are contracts of individuals, while legal entities are not interested in involving workers in the third level of the pension system of Ukraine, and the share of pension contracts of individual entrepreneurs is generally 0.01%. The main problems restraining the activity of the non-state pension system were identified: low level of financial literacy of the population, low level of income of the population, lack of tax incentives for employers, low level of public trust in financial institutions, imperfection of normative and legal regulation, narrow choice of financial instruments for investment, lack of qualified staff and others. The main ways of improving the efficiency of the third level of the pension system are proposed.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"134 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123466050","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
STUDY OF THE DYNAMICS OF THE INCIDENCE OF COVID-19 IN UKRAINE DURING MARTIAL LAW 戒严令期间乌克兰COVID-19发病率动态研究
Scientific Notes of Ostroh Academy National University, "Economics" Series Pub Date : 2022-12-22 DOI: 10.25264/2311-5149-2022-27(55)-89-95
Leonid Havrylchyk
{"title":"STUDY OF THE DYNAMICS OF THE INCIDENCE OF COVID-19 IN UKRAINE DURING MARTIAL LAW","authors":"Leonid Havrylchyk","doi":"10.25264/2311-5149-2022-27(55)-89-95","DOIUrl":"https://doi.org/10.25264/2311-5149-2022-27(55)-89-95","url":null,"abstract":"COVID-19 has seriously affected various aspects of our lives, and above all the health of people around the world. The high level of transmission and so far, the lack of effective therapeutic agents have challenged all mankind. COVID-19 is an infectious disease that was first detected in December 2019 in Wuhan, China, after which the virus quickly spread around the world. On January 30, 2020, the World Health Organization (WHO) declared an international public health emergency outbreak, and on March 11, 2020, a global pandemic. Compared to other acute respiratory diseases, such as SARS or MERS, COVID-19 is spreading faster due to increased globalization. According to reports of the first 40 cases of COVID-19, the majority of infected patients (73%) were males, and less than half (i.e., 32%) had comorbidities such as diabetes, hypertension, and cardiovascular diseases. It is also reported that the average age of patients was 49 years. The mortality rate in this group was almost 2%. In Ukraine, the first cases date back to March 3, 2020. Since the beginning of the epidemic in Ukraine, the average mortality rate was almost 3.5%, and the average age of patients was 41 years. On the night of February 24, 2022, after the Russian leader addressed his citizens, Russia launched a large-scale offensive on the territory of Ukraine. Martial law was declared by presidential decree at 05:30 on the same day throughout the controlled territory of Ukraine. Following the declaration of martial law, most businesses, food and entertainment establishments were forced to suspend operations due to the threat of airstrikes. Educational institutions of various levels were forced to close on vacation, and later open only for distance learning to prevent the accumulation of large masses of people in one place. As for the incidence statistics for COVID-19, at the beginning of the war, they didn't update at all or were limited updated. Therefore, it is now very important to know what the dynamics of the disease should be expected. To study these dynamics, we will use the SIR model, based on the results of which it will be possible to forecast what to expect from COVID-19.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116237660","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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