Economies' Horizons最新文献

{"title":"MODELING THE FINANCIAL PROVISIONS FOR PUBLIC WELFARE IN ALIGNMENT WITH PUBLIC BUDGETING PRIORITIES","authors":"Tetyana V. Zhyber, N. Rudyk","doi":"10.31499/2616-5236.4(26).2023.291783","DOIUrl":"https://doi.org/10.31499/2616-5236.4(26).2023.291783","url":null,"abstract":"This scientific article, derived from synthesizing international research findings, enriches our understanding of the intricate relationship between state budget allocations for public goods and the modeling of societal well-being. The study aims to standardize the calculation of public welfare expenditure indicators to prioritize budget allocations for public goods. Employing a conceptualization of public welfare in market-oriented countries, as well as scientific methods of synthesis, comparison, and graphic data analysis, the authors introduce an innovative approach to quantitatively assess and compare spending priorities of public financial resources on public welfare across nations. The study categorizes government expenditures according to an international classification into three models of public welfare, in addition to general state maintenance costs. These models range from basic protection and security (the first model) to the provision of public goods for economic freedom (the second model), culminating in the third model, which addresses contemporary complexities in ensuring population self-development and enhancing societal \"value\" through self-expression. Analysis reveals that, as of 2021, Ukraine allocated a substantial portion of its budget to support economic activity and government operations, especially in the context of anti-terrorism efforts and a modest economy, resulting in a reduced share of spending on self-improvement and social security compared to EU countries. The article underscores the significance of incorporating sustainability criteria in future research, aligning with the UN SDGs, when examining modern social welfare practices. This research adds to the ongoing discourse on optimizing budget strategies to enhance overall citizen welfare.","PeriodicalId":296128,"journal":{"name":"Economies' Horizons","volume":"79 1-2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139188709","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":"CONCEPTUALIZATION OF SUSTAINABILITY OF TERRITORIAL COMMUNITIES (USING THE DECOMPOSITION MODEL)","authors":"Tetyana Zinchuk, I. Abramova","doi":"10.31499/2616-5236.4(26).2023.291790","DOIUrl":"https://doi.org/10.31499/2616-5236.4(26).2023.291790","url":null,"abstract":"The purpose of the article is to develop a conceptual approach and justify the key principles of sustainability of territorial communities through the prism of the decomposition model. The achievement of the set goal was facilitated by the use of methods: system analysis - to build contextual and decomposition diagrams of the functional model of a sustainable territorial community; abstract-logical – for describing the sequence of processes in the functional model of the IDEF0 diagram and formulating conclusions regarding the key principles of community sustainability. The article highlights the problems of territorial communities, which have the most significant influence in achieving the Sustainable Development Goals (SDGs). The presence of methodological contradictions regarding the implementation of the concept of sustainable development in the conditions of territorial communities is argued. The necessity of conceptualizing the key principles of sustainability of territorial communities has been determined. The contextual decomposition diagram of the sustainable territorial community model was built and functionally deepened. It has been proven that a mature community is a community that is constantly in search of balance between different spheres of life to meet the needs of the population and achieve harmonious development between economic, social and ecological components, which contributes to the implementation of the Central Development Goals and allows achieving the expected results.","PeriodicalId":296128,"journal":{"name":"Economies' Horizons","volume":"190 3-4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139188611","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":"IMPROVING MANAGEMENT WITH THE HELP OF HIGH TECHNOLOGIES: THE EXPERIENCE OF ALIBABA GROUP COMPANY","authors":"Yelyzaveta Balachina, O. Dzhur","doi":"10.31499/2616-5236.4(26).2023.291818","DOIUrl":"https://doi.org/10.31499/2616-5236.4(26).2023.291818","url":null,"abstract":"The article discusses modern strategies for improving management in the corporate environment with an emphasis on the practical experience of the e-commerce giant Alibaba Group. The study highlights the implementation of high technology in various aspects of business, from the supply chain to e-marketing. Empirical methods, complex methods, and system analysis are used for analyzing the impact of high technologies on the company's development process. The article reveals specific technological solutions and innovations that Alibaba Group successfully uses to optimize internal processes and ensure a high level of management efficiency. The study also analyzes the positive results of the implementation of these technologies and their impact on the company's competitiveness in the market. Conclusions are drawn on the key aspects of successful optimization of management with the help of high technologies, taking into account the practical experience of Alibaba Group. This article is a valuable source of information for business leaders and managers who seek to introduce innovations in their organizations and increase the effectiveness of management processes. The article provides a theoretical analysis of the problems of organizational efficiency and features of the organizational structure of Alibaba Group. The main methods of building an organizational structure, management methods, distribution of responsibility between managers and staff motivation systems in Alibaba Group are considered. The key directions for improving the efficiency of the organization of Alibaba Group's activities in the near future have been determined. The author's definition of the process of improving the organization's management based on high technologies is formulated. The results of the study can be useful for managers and specialists of different organizations in the field of e-commerce and Internet technologies.","PeriodicalId":296128,"journal":{"name":"Economies' Horizons","volume":"8 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139191205","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 CULTURE OF BUSINESS COMMUNICATION IS A DECISIVE FACTOR OF LEADERSHIP IN THE MANAGEMENT OF ORGANIZATIONS","authors":"Oleksandr L. Bohashko, Iryna Bohashko","doi":"10.31499/2616-5236.4(26).2023.291789","DOIUrl":"https://doi.org/10.31499/2616-5236.4(26).2023.291789","url":null,"abstract":"The purpose of the research is to reveal culturally specific and psychological features of business communication, to provide practical recommendations for effective business communication in order to develop leadership skills in the management of organizations. The research uses general scientific research methods. The main theoretical methods were the following: analysis, synthesis, comparison, generalization, with the help of which theoretical and practical data on the research problem were summarized, and the state of its development was determined. The article analyses the importance of the culture of business communication in the professional activity of managers. The essence of the concept of «communication» was studied, which made it possible to outline the peculiarities of the development of business communication in the context of the formation of leadership in the management of organizations. Indicators characterizing the speech of a business person are proposed. The methods that allow activating the process of forming a culture of business communication as one of the factors of leadership in the professional activity of managers of organizations are indicated. The culture-specific and psychological features of the manager's business communication are revealed, and practical recommendations for effective business communication within the organization and beyond are provided. In the study, communication is revealed as the most effective means of social communication, which contributes to the achievement of adequate mutual understanding, the involvement of partners in each other's values. Communicative competence is defined as a largely conscious experience of communication between people, which is formed and actualized in the conditions of direct human interaction. It is substantiated that the culture of business communication also contributes to the development of internal leadership in the organization. This is when each employee feels their own responsibility for their actions and impact on the organization's results. It helps attract and retain talent, improves teamwork and fosters innovation. In addition, a culture of business communication helps leaders communicate effectively with external stakeholders such as customers, partners, and public organizations. This is important for maintaining and developing mutually beneficial relationships with these groups and ensuring the success of the organization. The culture of business communication is a decisive factor of leadership in the management of organizations.","PeriodicalId":296128,"journal":{"name":"Economies' Horizons","volume":" 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139196156","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":"MARKETING INNOVATIONS IN THE FIELD OF SERVICES","authors":"M. Iorgachova, Maria Burukova","doi":"10.31499/2616-5236.2(24).2023.283033","DOIUrl":"https://doi.org/10.31499/2616-5236.2(24).2023.283033","url":null,"abstract":"The article pays attention to the theoretical aspects of marketing innovations in the field of services, considers the difference between a product and a service, innovative marketing and marketing innovations, defines their features, highlights the features of a service that affect the difference between service and product marketing, considered the development of the marketing mix in relation to services, defines the directions of application of marketing innovations, their importance and the need for application in the service sector. For a comprehensive consideration of marketing innovations in the field of services, the authors provide the most common examples of the use of marketing innovations and indicate limitations and difficulties in their application. The influence of information and computer technologies and the Internet on the application of innovative marketing technologies in the service sector is analyzed. Attention is paid to the peculiarities of the application of innovative marketing technologies in the field of hospitality services, in the field of tourism, and in the field of financial services. In particular, attention is focused on sensory marketing, neuromarketing, lateral marketing, WOW-call technology, ZMET, the possibilities of digital technologies, such as the combination of 3d panoramas, photos, videos and animations with their application in electronic catalogs, multimedia guides, as well as virtual tours, internet banking and mobile banking, creation of neobanks. The possibilities of innovative technologies when using GDS-systems, CRM, DXP, cloud database systems and digital platforms have been established. The relevance of further research on this issue has been determined.","PeriodicalId":296128,"journal":{"name":"Economies' Horizons","volume":"600 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":"123165795","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":"MARKETING INFLUENCE IN THE SYSTEM OF STATE REGULATION OF THE SUSTAINABLE DEVELOPMENT OF THE FOOD SUPPLY SYSTEM","authors":"I. Pavlovska","doi":"10.31499/2616-5236.2(24).2023.282358","DOIUrl":"https://doi.org/10.31499/2616-5236.2(24).2023.282358","url":null,"abstract":"The article is devoted to the study of marketing influence in the system of state regulation of the sustainable development of the food supply system. Features of the main blocks of the mechanism of state regulation of sustainable development of industries and spheres of the food supply system are presented, the nature and forms of the influence of state regulation on the system of mechanisms of sustainable development of the food sphere are revealed, directions of the marketing influence of state regulation on the food supply system are presented. A model of marketing management of the development of the food supply system of the territory has also been developed. It was concluded that the only criterion for the desired state of all areas of food provision of the territory is food security, the requirements of which are formed by the vectors and parameters of sustainable development of industries and areas of the food system. However, the parameters of food security of the state and its territories often remain outside the sphere of interests of market entities and consumers, being the area of responsibility only of state authorities. The basic premise of the multifaceted problem of ensuring the level of food security is the high rate of sustainable development of the branches of the food supply system, the harmonization of the conditions of their activity in sectoral and territorial differentiation, the development of competitive advantages with the help of technological renewal of production, improvement of economic, commercial, social, etc. types of activity of subjects, formation of knowledge, awareness and interest of the consumer in these issues. This installation can be implemented within the framework of a special policy - marketing management of the food supply system of the territory.","PeriodicalId":296128,"journal":{"name":"Economies' Horizons","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124803056","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":"TOURISM AS A DRIVER OF SOCIO-ECONOMIC AND SOCIO-CULTURAL DEVELOPMENT OF THE COUNTRY","authors":"V. Khudaverdiyeva","doi":"10.31499/2616-5236.2(24).2023.281230","DOIUrl":"https://doi.org/10.31499/2616-5236.2(24).2023.281230","url":null,"abstract":"The relevance of the studied area is due to the need for special attention of state authorities and local governments to the development of tourism, since with an effective process of managing the development of this area in a certain area, the latter can receive a significant positive socio-economic effect. The aim of the article is to study the significance of tourism development for socio-economic systems. The article defines mutually influencing factors on the development of tourism and the country; macroeconomic indicators of tourism activities of the top 5 countries of the world for 2015 and 2017 are given, according to the latest data from experts from the World Economic Forum; the final part offers recommendations aimed at increasing the volume of tourist services. The methodological basis of the study is presented by the methods of scientific generalization, comparative analysis, complex, systemic and situational approaches. The use of UN and UNWTO statistical standards makes it possible to conduct more complete and comparable statistical studies, and also to make statistical forecasts for the development of tourism as an integral and important part of the economy of any region. The rating will become tourism on the international level in different countries on the basis of the System of National Rakhunkiv (SNR), the rating of the country in terms of competitiveness will be more expensive All-World Tourism Organization (UNWTO), as the world's largest international organization for tourism, which has the status of a specialized establishment of the UN. \u0000UNWTO (United Nations WorldTourism Organization) is engaged in the development of international and globally accessible tourism. \u0000Within the framework of the economy of various regions of the world in modern conditions, tourism plays an increasingly important role. However, not all regions are able to ensure the long-term sustainable development of tourism on their territory. One of the main causes of problems in the development of regional tourism is the imperfection of the regional tourism management system. This article discusses the main issues related to the impact of tourism on the regional economy, and also proposes a number of measures to reform the management of tourism activities at the regional level.","PeriodicalId":296128,"journal":{"name":"Economies' Horizons","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127145862","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 POLICY AND ITS INFLUENCE ON THE ACTIVITIES OF ENTERPRISES IN WARTIME CONDITIONS","authors":"Iryna Godniuk, N. Shevchuk","doi":"10.31499/2616-5236.2(24).2023.281235","DOIUrl":"https://doi.org/10.31499/2616-5236.2(24).2023.281235","url":null,"abstract":"Practical management of the accounting process at Ukrainian enterprises requires the formation of their own accounting policy at each of them, which is the basis of the organization of the accounting process and the most important management tool. The article reveals the essence and procedure of development of accounting policies by domestic enterprises. It is proposed to define the accounting policy as a set of principles, methods, procedures, ways of organizing and maintaining accounting, compiling and submitting financial statements, which are chosen by the economic entity independently, taking into account the peculiarities of its activity over a long period and are reflected in the internal regulatory document of the enterprise. As a result of the research, the factors affecting the formation of accounting policy in the conditions of martial law and their reflection in accounting are summarized. New operations and new business risks were considered, which influenced the formation of the accounting policy, which in the conditions of martial law in most enterprises does not meet the requirements of the law and does not provide an opportunity to form a holistic view of the peculiarities of the accounting methodology and organization of a certain enterprise. Changes to the basic principles of the accounting policy and new components of the accounting policy are proposed, which may require changes in the conditions of martial law. \u0000Based on the analysis of the practical aspect of the development of the accounting policy of enterprises in Ukraine the peculiarities of the disclosure of the tax policy of the enterprise are determined and the standards are given: the taxation system used by the enterprise; method of accounting of income and expenses in the organization's activities; the procedure for calculating the tax base for taxation. \u0000Criteria for selecting and changing accounting policy, accounting approach to disclosure of information about changes in accounting policy, accounting estimates and correction of errors are established.","PeriodicalId":296128,"journal":{"name":"Economies' Horizons","volume":"168 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123323704","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":"PRIORITY TOOLS FOR THE INTEGRATION OF UKRAINIAN ENTERPRISES INTO VALUE CHAINS","authors":"Zoia Kalinichenko","doi":"10.31499/2616-5236.2(24).2023.281220","DOIUrl":"https://doi.org/10.31499/2616-5236.2(24).2023.281220","url":null,"abstract":"The essence of the concept of value-oriented management, the methodological principles of calculating the indicator of economic added value of the enterprise are considered. Tasks and sequence of analysis based on value-oriented models are formulated. Advantages and problematic aspects of the application of the value concept, determination of indicators and models of economic added value are highlighted. \u0000The purpose of the study is to systematize the methodological foundations of the analysis of economic added value, the main provisions of value-oriented management and the formation of a systematic method of cost evaluation of the activity of objects, the conditions of its use. \u0000The processes of formation of value-added chains by Ukrainian enterprises are studied, which affects the efficiency of the Ukrainian economy and opens the possibility of entering global value-added chains in the conditions of international integration. \u0000The tasks set and solved in the study are: \u0000- description of methodical aspects of using aggregated value added assessment models; \u0000- generalization of the practice of creating chains of added value by economic structures in Ukraine and disclosure of comparative advantages; \u0000- formation of directions for the integration of domestic enterprises into global chains of added value; \u0000- assessment of the impact of integration processes and the consequences of creating added value on the development of the economy of Ukraine. \u0000The results of the study include the following: \u0000consideration of individual components of the concept of \"added value\" is proposed; \u0000the historical stages of the development of added value, the reasons for implementation and use to determine the effectiveness of activities are analyzed; \u0000the main conceptual models for determining added value, which are used in international practice, are considered; indicated advantages and disadvantages of each of them and conditions for their use; \u0000the relevance of the implementation of value indicators in the activity of Ukrainian enterprises for the construction of an effective management system has been proven.","PeriodicalId":296128,"journal":{"name":"Economies' Horizons","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125244870","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":"ON THE ISSUE OF TRAINING SPECIALISTS IN THE SPECIALTY \"232 SOCIAL SECURITY\"","authors":"O. Kravchenko","doi":"10.31499/2616-5236.2(24).2023.281237","DOIUrl":"https://doi.org/10.31499/2616-5236.2(24).2023.281237","url":null,"abstract":"The content and orientation of the Social Security educational programme are determined. It is characterized that the EP has clearly stated goals that correspond to the mission and strategy of the HEI, and also correlate with 232 Social Security speciality. The EP takes into account the accumulated Ukrainian and regional experience of social work, provides an interdisciplinary approach and provides for the synthesis of social, economic, financial, and legal educational subjects on social security of vulnerable categories of citizens at the community level, which makes this EP unique. All stakeholders are involved in defining the objectives of the EP and stating the programmatic learning outcomes. The content of the EP is structured and balanced; mandatory educational components allow achieving the declared PLOs, gaining general and special competencies, and meeting the standard of higher education. The structure of the EP provides an opportunity for the formation of an individual educational trajectory. When forming the EP, the necessary types and number of practically oriented components are provided, which will allow applicants to obtain the necessary practical skills and professional competencies. The effectiveness of the educational process is ensured by highly qualified teachers, as well as close and successful cooperation with practitioners, employers, professional organizations, and social security specialists. \u0000The speciality is quite new, and the available positions are filled by specialists without special training—this is an important aspect in the implementation of the EP. Therefore, EP graduates will be in demand and competitive, thereby increasing the level of social services and social security in the region","PeriodicalId":296128,"journal":{"name":"Economies' Horizons","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133224636","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}