Economics. Management. Innovations最新文献

{"title":"FORECAST IFRS FINANCIAL STATEMENTS IN CONDITIONS OF MARITIME","authors":"O. Pylypenko","doi":"10.35433/issn2410-3748-2023-1(32)-8","DOIUrl":"https://doi.org/10.35433/issn2410-3748-2023-1(32)-8","url":null,"abstract":"Extremely difficult conditions for the management of domestic enterprises due to large-scale military aggression by russia have led to extremely uncertain environmental conditions under the influence of unpredictable dynamics of events of a militarypolitical nature. Enterprises face the task of finding opportunities to implement and apply planning and forecasting with further improvement of forecasting methods and budgets to increase business activity in the future. The purpose of the study is to substantiate the feasibility and choice of methods fo r forming indicators of projected financial statements in accordance with IFRS in order to increase the investment attractiveness of enterprises. Projected financial statements as a source of information data for the development of enterprise development plans and assess the impact of management decisions on performance and financial condition provides the formation of information about projected indicators for investors. Against the background of Ukraine's future candidate status for EU membership, the urgency of preparing consolidated projected financial statements based on the requirements of IFRS wil l increase. The basic aspects of the formation of projected financial statements in accordance with IFRS, which allows to form an array of information about the financial results of the enterprise and possible trends in its economic development. In order to increase the investment attractiveness of individual business entities in the future, the importance of preparing forecasted financial statements according to IFRS with a detailed description of the business environment in conditions of hostilities or their absence has been proven. The key aspects for the formation of the indicators of the forecasted financial reporting in 2023 have been identified: a review of approaches to reducing the utility of assets, in particular financial ones, a detailed disclosure of financial risks, taking into account the factors of martial law, a search for reserves and an assessment of the prospects for intensifying business activity.","PeriodicalId":286389,"journal":{"name":"Economics. Management. Innovations","volume":"302 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121694361","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":"ACCOUNTING AND TAXATION OF FINANCIAL ASSISTANCE: CURRENT ISSUES","authors":"Liudmyla Novichenko","doi":"10.35433/issn2410-3748-2023-1(32)-7","DOIUrl":"https://doi.org/10.35433/issn2410-3748-2023-1(32)-7","url":null,"abstract":"The use of financial assistance as an alternative method of financing activities and replenishing working capital of an enterprise leads to an increasing dynamics of its use. Given that various business entities may be parties to a financial assistance agreement, the insufficient level of scientific research in terms of developing proposals for improving the accounting and taxation of financial assistance necessitates further scientific research on this topic. The article focuses on the absence of legislative requirements regarding the execution of a financial assistance agreement, and provides a list of key issues, which should be enshrined in this type of agreement. A systematized list of factors influencing the formation of methodological support for accounting for business transactions related to the provision, receipt, use and return of financial assistance is provided. The author substantiates the essence of repayable and non-repayable financial assistance in accordance with the requirements of the Tax Code of Ukraine. The author describes the accounting procedure and peculiarities of taxation of reimbursable financial assistance by the lender and the borrower. The procedure for initial recognition and valuation of long-term reimbursable financial assistance, as well as the peculiarities of discounting long-term liabilities on reimbursable financial assistance are considered. The article presents methodological approaches to the reflection of long-term financial assistance in the accounts, substantiates the impact of discounting on the financial performance of the enterprise. It is scientifically substantiated that the correct reflection of financial assistance in accounting, full disclosure of information on the assessment of long-term liabilities under contracts for the provision of repayable longterm financial assistance will provide full coverage of information on liabilities for management purposes to ensure sustainable and efficient development of the enterprise.","PeriodicalId":286389,"journal":{"name":"Economics. Management. Innovations","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125553356","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":"PROBLEMS AND PROSPECTS OF PUBLIC POLICY IN THE FIELD OF SOCIAL PROTECTION OF POLICE OFFICERS OF UKRAINE","authors":"M. Kravchenko, Olena Beglaryan","doi":"10.35433/issn2410-3748-2023-1(32)-5","DOIUrl":"https://doi.org/10.35433/issn2410-3748-2023-1(32)-5","url":null,"abstract":"Public policy as regards the police officers social protection is a purposeful and organized activity of public administration subjects, which in the process of exercising their powers through a set of administrative, legal, economic, and social measures contributes to the development of both short- and long-term programs of social protection of the police officers in order to protect their rights and legitimate interests in accordance with the conditions of service, status of the person and their family members during service and upon its completion. Following the analysis of the international experience of social protection of police officers and taking into account the current situation in Ukraine, we can conclude the national police staff members do not enjoy the high level of social security. This leads, above all, to improper performance by police officers of their professional duties, as well as to corruption risks, a negative phenomenon in society, which cancels out the implementation of reforms and development of the State in all areas. In this regard, there is an urgent need to review the existing legislation on social security for compliance both with international standards, and with current national legal and economic circumstances. In particular, we are talking about decent financial support, provision of free housing on lease at the expense of budget funds, introduction of decent monetary compensation for participation in military operations, payment of one-time allowance, etc. At the same time, due to the lack of a significant part of budget allocations, the issue of financing the social security of the police officers in Ukraine remains critical, in particular in terms ofpolice officers’ pensions and the provision of insurance benefits due to disability or death of a police officer while on duty. The article offers real steps to specific qualitative changes to be implemented without delay. After all, today police officers protect the rights and freedoms of citizens. Today they need an independent social protection and confidence in the future.","PeriodicalId":286389,"journal":{"name":"Economics. Management. Innovations","volume":"529 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132593245","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":"RESOURCE OPPORTUNITIES OF YOUTH IN THE OPTIMAL CHOICE OF PROFESSIONAL EMPLOYMENT (TAKING INTO ACCOUNT TODAY'S SOCIAL CHALLENGES)","authors":"Yevgen Siriy","doi":"10.35433/issn2410-3748-2023-1(32)-9","DOIUrl":"https://doi.org/10.35433/issn2410-3748-2023-1(32)-9","url":null,"abstract":"The article highlights one of the problems of youth social formation - its prospects for economic employment and professional development from the perspective of access to social and economic resources, which are decisive in the professional employment of young people, their professional self-realization and competitiveness in the labor market. As such, the author singles them out and describes them in several groups of factors. These are: access to quality education, resources for professional self-realization, problems of employment, entrepreneurial development and self-employment, which more or less comprehensively reflect the directions of generation of obstacles to the professional involvement of young people at the present time in the field of employment and selfemployment. Both permanent immanent disparities in the field of organization and selforganization of the labor market, which generate such problems, and those generated by the social challenges of the war in Ukraine were taken into account. These are: reduction of state expenditures on higher education and budget places in institutions of higher education, devaluation of received qualifications, destruction of a large share of the labor market in Ukraine, decrease of vacancies, surge of unemployment, destruction of the share of business resources, decrease in the solvency of the population and other. It is emphasized that the possibility of full access (use) of relevant resource institutional opportunities shapes the nature of the relationship between the government and society, levels the growth of socialstatus differentiation, which contributes to the deepening of the social stratification of the population, a decrease in the economic level of youth activity and other.","PeriodicalId":286389,"journal":{"name":"Economics. Management. Innovations","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121427561","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":"HUMANITARIAN POLICY OF DECENTRALIZATION IN UKRAINE: WAYS OF IMPROVEMENT","authors":"Victor Gradivskyi","doi":"10.35433/issn2410-3748-2023-1(32)-2","DOIUrl":"https://doi.org/10.35433/issn2410-3748-2023-1(32)-2","url":null,"abstract":"The article states that among the main problems of the humanitarian sphere’s development at the regional level are the shortcomings of public administration’s the existing system, its centralized burden, inherited from the time of the command-administrative system. Several directions for improving humanitarian policy at the regional level have been identified: the first is decentralization of power (bringing management closer to its consumers, facilitating access to participation in making and monitoring the implementation of management decisions, simplifying public control over state expenditures and their results); the second - modernization of public management of the humanitarian sphere at the regional level (identification of fundamental spiritual values, achievement of understanding on the most acute problems of Ukraine's historical past, as historical experience and historical memory of all regions and all generations of Ukrainians); the third is humanitarian development and social equalization of regions (development of human potential: education, children's rights, health, culture, employment and social cohesion, gender equality), etc. It has been proven that modern humanitarian policy, like politics in other spheres of social life, is implemented today in the conditions of transformation of central authorities and decentralization of management. The main problems of the development of the humanitarian sphere at the regional level, according to the author, are the defects of the existing system of public administration, its centralized burden, inherited from the time of the command-administrative system. It was concluded that granting the maximum autonomy of the powers of local authorities to solve the problems of humanitarian development at their level is not only a reduction of the often unjustified influence of the center on the daily activities of local authorities, but also a strengthening of the initiatives of the latter, their activity and cooperation with by various subjects of humanitarian activity, which contributes to the democratization of the entire management system in the humanitarian sphere.","PeriodicalId":286389,"journal":{"name":"Economics. Management. Innovations","volume":"136 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131769018","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"CLASSIFICATION OF TERRORISM FOR THE PURPOSE OF FIGHTING ITS FINANCING","authors":"I. Hrabchuk, O. Hrabchuk","doi":"10.35433/issn2410-3748-2023-1(32)-1","DOIUrl":"https://doi.org/10.35433/issn2410-3748-2023-1(32)-1","url":null,"abstract":"Ensuring an effective fight against the financing of terrorism requires a clear outline of this process, which has its own characteristics in relation to specific types of terrorism. This question has been studied for decades. It is relevant due to the influence of many factors that change approaches to its organization and implementation.\u0000The purpose of the article is to systematize approaches to types of terrorism, to justify the classification of terrorism in order to determine effective measures to combat it. In the research process, such methods as theoretical generalization, systematization, comparative analysis, and grouping were used. The informational basis of the research was the works of domestic and foreign scientists devoted to the indicated problems.\u0000The article describes the problem of choosing measures and methods of combating the financing of terrorism depending on their type. It was established that there is no unity in solving this issue (both regarding the choice of the number of species and names for a specific classification feature), and it was also determined that most scientists consider the terrorist attack on September 11, 2001 as a reference point for defining new types of terrorism and revealing new features for of this phenomenon.\u0000In order to improve the fight against the financing of terrorism, the selection of effective means and tools, it is proposed to group it according to the following characteristics: the amount of financing: large-scale; low budget; means and methods of implementation: classic; technoterrorism; cyber terrorism; informative; scope of distribution: domestic; international; territorial stage of implementation: terrorism that is financed, prepared and carried out in one territory; terrorism, the stages of which are carried out in different territories. The given classification may require further scientific understanding and be supplemented due to the endless diversity and intertwining of different types of terrorism.","PeriodicalId":286389,"journal":{"name":"Economics. Management. Innovations","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126654081","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 CLUSTERS OF MEDICAL INSTITUTIONS AS AN ADMINISTRATIVE TOOL OF MANAGEMENT IN THE INDUSTRY OF HEALTH CARE IN THE CONDITIONS OF DECENTRALIZATION","authors":"Valentyna Kniazkova, Daria Huz, Olena Rudinska, V. Krylenko","doi":"10.35433/issn2410-3748-2023-1(32)-4","DOIUrl":"https://doi.org/10.35433/issn2410-3748-2023-1(32)-4","url":null,"abstract":"The health care management system involves the application of administrative methods of managing medical facilities, which are a tool of state regulation in the field of health care. The transformation of the health care system through medical reform is aimed at providing citizens of Ukraine with equal access to quality medical services and reorienting the system so that the patient is at its center. The article examines the management of health care institutions in the process of reform, finds out the relevant issues of the infrastructural stage of the medical reform and the effective functioning of medical institutions in conditions of decentralization. Attention is focused on the transformation of the health care system in the form of the formation of clusters of medical institutions, which is proposed by the Ministry of Health of Ukraine and aims to improve the quality and availability of medical care through the creation of a new network of medical institutions in accordance with the principle of hospital districts. The structure of the cluster distribution of medical institutions within the framework of the medical reform and the characteristics of a capable network of medical institutions in the Odesa region are considered. The significance of the division of territories into hospital clusters in the process of balancing the advantages and disadvantages of decentralization and the maximum approximation to the modern European system of providing medical care is emphasized. A promising direction of further research on this issue is to solve the problem of «community hospitals», which are not included in the capable network of the hospital district (region) and, due to uncertainty, create a risk of reducing the availability and quality of medical care for residents of territorial communities.\u0000 ","PeriodicalId":286389,"journal":{"name":"Economics. Management. Innovations","volume":"402 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127260900","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE ROLE OF ADVISORY BODIES IN THE DEMOCRATIZATION OF SOCIAL AND HUMANITARIAN POLICY MECHANISMS IN UKRAINE","authors":"Ya. Chepurko","doi":"10.35433/issn2410-3748-2023-1(32)-11","DOIUrl":"https://doi.org/10.35433/issn2410-3748-2023-1(32)-11","url":null,"abstract":"The article examines the role of advisory bodies in the democratization of social and humanitarian policy mechanisms in Ukraine. The article provides classification and differences of types of democracy and ways of democratization. It is noted that the democratization of mechanisms in the social and humanitarian sphere should become the basis for the development of an effective social and humanitarian policy, close to the demands of the population, able to take into account and express the interests of the person, community, and society as fully as possible. The assumption was put forward and proven that the nature of direct democracy is revealed in its functions - directions or types of direct manifestation of the will of the people, which mediate its content and forms by subjects, objects, methods, means of direct people's rule and other features. It was concluded that the current stage of democratic transformations in Ukraine requires strengthening the mechanisms of democratization of social and humanitarian policy through direct participation of citizens in socio-political processes, since the inefficiency of the main institutions of the political system is largely due to the lack of public control over their activities in the inter-election period and the limitation of political participation of citizens only through electoral processes. It is substantiated that the task of democratization of social and humanitarian policy requires the use of a whole set of mechanisms, namely: I. General mechanisms of democratization of state administration (social and humanitarian sphere as a subsystem of state administration); II. Special mechanisms for the democratization of social and humanitarian policy; III. Mechanisms of democratization of social and humanitarian policy at the local level. It is emphasized that the democratization of mechanisms of social and humanitarian policy is impossible without democratization of the entire political system, the main ones of which are: mechanisms of direct democracy; mechanisms of delegated democracy; mechanisms of citizen participation democracy.","PeriodicalId":286389,"journal":{"name":"Economics. Management. Innovations","volume":"236 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132218903","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":"DOMESTIC AND FOREIGN RESEARCHERS’ CONTRIBUTION TO CLARIFYING THE PROBLEM OF THE SPIRITUAL AND CULTURAL DEVELOPMENT OF SOCIETY IN THE POLICY OF UKRAINIAN GOVERNMENTS 1917-1920","authors":"Vasyl Kupriychuk, T. Krasnoboka","doi":"10.35433/issn2410-3748-2023-1(32)-6","DOIUrl":"https://doi.org/10.35433/issn2410-3748-2023-1(32)-6","url":null,"abstract":"The article deals with an unbiased critical analysis of the contribution made by domestic and foreign researchers in clarifying the problems of the spiritual and cultural development of society in the policy of Ukrainian governments (the Ukrainian Central Council, the Ukrainian State of Hetman Pavlo Skoropadskyi, the Directory of the Ukrainian People's Republic, the West Ukrainian People's Republic) 1917-1920. The author revealed certain aspects of the role and significance of state administration, material and spiritual culture in the formation of the nation state. The analyzed materials of domestic and foreign researchers in clarifying the problems of the spiritual and cultural development of society in the policy of the Ukrainian governments of 1917-1920 provide an opportunity to get acquainted with the peculiarities of the development of Ukrainian public education, to identify the main problems that existed at that time in the field of state education management and cultures A number of issues of humanitarian transformations in the field of education are covered, in particular book publishing, the development of librarianship, as well as separate problems of spiritual and cultural construction during the years of the Ukrainian national revolution, such as the formation and development of the Ukrainian school, printing, fine arts, theater. It is concluded that the diaspora itself became the center for the study of national humanitarian science during the period of liberation struggles, and the works published at that time abroad became a valuable source of studying the history of the spiritual and cultural development of society in the policy of the Ukrainian governments of 1917-1920. The importance of the content goals, tasks, directions, principles and priorities of state social and cultural policy are emphasized, , as well as features of state policy regarding the development of spiritual values, the formation of a single humanitarian space in Ukraine.The main directions and ways of forming and implementing cultural policy are analyzed, attention is focused on the need to creatively use the experience of that time in today's practice.","PeriodicalId":286389,"journal":{"name":"Economics. Management. Innovations","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116816112","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"METHODOLOGICAL ISSUES OF SOCIAL AND LABOR RELATIONS MANAGEMENT","authors":"Maryna Vuychenko","doi":"10.35433/issn2410-3748-2022-2(31)-2","DOIUrl":"https://doi.org/10.35433/issn2410-3748-2022-2(31)-2","url":null,"abstract":"The article considers socio-labor relations as a complex of economic, social, political, legal, socio-cultural, psychological and administrative methods and norms aimed at the effective inclusion and adequate reproduction of the workforce in the labor process on a market basis. Management of social and labor relations is a complex of relations between employees and employers, formed on the basis of market demand, supply and price of labor. It is noted that managerial activity is one of the oldest manifestations of social relations and social interaction of people. It is directly related to inequality in all its manifestations, which requires certain organizational actions, the implementation of conscious decisions, certain volitional efforts. And this leads to the emergence of an appropriate field for management-subordination relations, that is, the basic relations of managerial activity. It is substantiated that the decisive role in the management of social and labor relations belongs to the state, which guarantees citizens a free choice of types of labor activity, promotes employment and employment of workers in accordance with their education and qualifications, abilities and vocations, as well as the real needs and requirements of employers for the quality of employees and the state of the market labor \"Management-subordination\" relationships can be manifested in any form: voluntary or forced, desired or forced, internal or external, development of managerial decisions and their implementation in practical activities. \u0000It is emphasized that there are ongoing disputes among specialists regarding the relationship between the categories of \"management\", \"leadership\" and \"management\". Sometimes they are used as synonyms. The article determines that the current state of the theory and practice of management requires the development of new methodological approaches regarding various aspects of management, social mechanisms for making and implementing management decisions, features of management in various types of social organizations, criteria for the effectiveness of management activities, etc. Specialists pay attention to the diversity and variety of existing management approaches: \"pulsating management\", \"innovative management\", \"transformative management\", \"self-management\", \"anti-crisis management\", etc.","PeriodicalId":286389,"journal":{"name":"Economics. Management. Innovations","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115532816","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}