Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia最新文献

{"title":"Methodological and methodical provision of sampling statistical observations of ecological effects from the production of separate kinds of plant growing products","authors":"Тетяна Василівна Кобилинська","doi":"10.26642/JEN-2018-2(84)-76-80","DOIUrl":"https://doi.org/10.26642/JEN-2018-2(84)-76-80","url":null,"abstract":"The article aims at the urgent issues of statistical accounting of enterprises’ agricultural activity in terms of its ecological effects. The author determines the role of statistical accounting in ecological and economic development of Ukraine. The role consists in methodological and methodical provision when organizing and conducting the statistical observations, which reflect the state and tendencies of the amounts of hazardous substance emissions caused by enterprises’ agricultural activity. For the first time the paper introduces the performance of detailed accounting the polluting substance emissions through sampling observations of agricultural enterprises engaged in the production of plant growing products similar to the observations conducted on the territory of Zhytomyr region. The sampling statistical observations are based on the methodology of the Management on inventorying polluting substance atmospheric emissions «Methodological management on national emission inventory compiling» within the framework of Convention about trans-border pollution of air at big distances of the United Nations European Economic Commission. The use of statistical approach to the ecological process accounting during the production of agricultural products allows to clarify the mechanism of these processes and reveal the factors, which influence their state, to determine the principal directions of dynamics of the ecological effects for the named production. To conduct the analysis and to estimate the ecological consequences of agricultural enterprises’ activity the article proposes the sampling observations based on their correspondence to the international standards, which help reveal the tendencies of agricultural enterprises’ activity taking into account the increase of ecological effects and natural and climatic conditions. The author suggests the steps concerning the improvement of the methodological approaches to the statistical accounting of the ecological effects on the base of using the expanded scope of the statistical data.","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75240004","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":"Planning the efficiency of forming and using the production potential of industrial enterprise","authors":"Ангеліна Анатоліївна Корнійчук","doi":"10.26642/jen-2018-2(84)-81-84","DOIUrl":"https://doi.org/10.26642/jen-2018-2(84)-81-84","url":null,"abstract":"","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"33 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86199578","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":"Features of administration of cooperation with clients at enterprises","authors":"Ліана Чернобай, Тетяна Вікторівна Ясінська, Юлія Олегівна Широн","doi":"10.26642/jen-2018-2(84)-109-117","DOIUrl":"https://doi.org/10.26642/jen-2018-2(84)-109-117","url":null,"abstract":"","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"299 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77335333","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":"State policy of counteraction to human traffic in Ukraine and the directions of its improvement","authors":"Михайло Дмитрович Романюк, Зінаїда Василівна Смутчак","doi":"10.26642/jen-2018-2(84)-45-51","DOIUrl":"https://doi.org/10.26642/jen-2018-2(84)-45-51","url":null,"abstract":"","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81996359","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":"Development and security of information processes in modern society","authors":"Ольга Миколаївна Сазонець, Мохамед Алі Альшаафі","doi":"10.26642/JEN-2018-2(84)-52-56","DOIUrl":"https://doi.org/10.26642/JEN-2018-2(84)-52-56","url":null,"abstract":"Information and communication technologies are today the significant part of the national economy of the country. Recently, the delimitation of some types of information from the economy of things has significantly increased as a result of the development of communication facilities. In connection with the spread of informatization processes, scientists have identified and conceptualized the notion of a new economy, information society, knowledge economy. Scientist T.Stounier noted that a person ceases to worry about food in the late industrial society, while in a late communicative society all the material needs will be met. At the present stage of development, in connection with the spread of information technologies, the problem of their protection arises. The article presents the typical invasion scenario of intruders into the information system and the most common threats to information security of socio-economic relations and corporate systems. The scheme of basic types of security threats for information systems of the corporate economy and socio-economic relations is designed.","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78842704","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":"Strategic management of state economic security on the basis of social responsibility","authors":"Інна Вікторівна Ховрак","doi":"10.26642/jen-2018-2(84)-57-61","DOIUrl":"https://doi.org/10.26642/jen-2018-2(84)-57-61","url":null,"abstract":"","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83345327","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":"Architecture and attributes of innovation infrastructure","authors":"Юлія Геннадіївна Бочарова","doi":"10.26642/jen-2018-2(84)-62-66","DOIUrl":"https://doi.org/10.26642/jen-2018-2(84)-62-66","url":null,"abstract":"","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"68 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74308414","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":"Land assets in the system of accounting categories and concepts","authors":"Сергій Федорович Легенчук, Тетяна Петрівна Остапчук","doi":"10.26642/jen-2018-2(84)-3-9","DOIUrl":"https://doi.org/10.26642/jen-2018-2(84)-3-9","url":null,"abstract":"","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"42 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87210816","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 the basic principles of ethics for specialists of accounting and analytical sciences in modern information economics","authors":"V. Shvets, I. Pavlik","doi":"10.26642/JEN-2018-2(84)-39-44","DOIUrl":"https://doi.org/10.26642/JEN-2018-2(84)-39-44","url":null,"abstract":"The article considers the process of the formation of basic principles of the ethics for the specialists of the accounting and analytical sciences. The authors provide the insight into the little-known historical information about the appearance of the key principles and requirements to the training of specialists as exemplified by the Ukrainian cooperation, including the accountants, advisors and auditors. The paper determines the structure of specialists in the accounting and analytical sciences in modern information economics, which includes the professional accountants and auditors, officials of the state control authorities and court experts. The content of the principles is shown, with which they are governed in the context of the Ethics Standards, as well as the possible security measures for the elimination and reduction of the risk of their violation. The article proposes the ways of harmonization of the norms of regulating the relations existing in Ukraine in compliance with the Accountant and Auditor Ethics Standards by all specialists, including the officials of the state control authorities and court experts.","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79942029","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":"Application of economic analysis in the context of tax planning for economic entities","authors":"О. Оliinyk, D. Grytsyshen, S. Kucher","doi":"10.26642/JEN-2018-2(84)-28-38","DOIUrl":"https://doi.org/10.26642/JEN-2018-2(84)-28-38","url":null,"abstract":"The article examines the role and the peculiarities of conducting the financial analysis for taxation purposes. It determines the objects, the tasks of the financial analysis for taxation purposes and proposes the principal stages of its realization: to assess the influence of external factors, to learn the dynamics of tax payments, to assess tax risks, to study the levels of tax load, and to analyze the alternative variants of accounting policy elements. The authors tested the proposed the methods of the financial analysis for taxation purposes at one of the researching enterprises of Ukraine. The paper introduces the concept of “tax risk” where the present study means the probability to pay unplanned expenditures by a taxpayer in the future in a case if this taxpayer does not follow the tax legislation. The authors develop the principal stages for conducting the assessment of tax risks concerning profit tax charges and payment: to determine the types of tax risks; to rank and assess the tax risk levels. To assess tax risks the researchers propose the scale for the assessment of tax risk inception probability and apply the following indices of mathematical statistics: the mathematical expectancy of random value, the average quadratic error of random value, and the coefficient of variation, which are calculated on the basis of the enterprise’s statistical data for a definite preceding period.","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90908288","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}