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

{"title":"Legal regulation of accounting for intangible assets of enterprises","authors":"Валентина Валеріївна Ясишена","doi":"10.26642/jen-2018-4(86)-76-83","DOIUrl":"https://doi.org/10.26642/jen-2018-4(86)-76-83","url":null,"abstract":"","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85300182","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":"Institutional factors of infrastructure provision of innovative development of Ukrainian agrarian sector","authors":"Георгій Ревазович Хвічія-Дуве","doi":"10.26642/jen-2018-4(86)-34-38","DOIUrl":"https://doi.org/10.26642/jen-2018-4(86)-34-38","url":null,"abstract":"The current state and trends of the agrarian sector of Ukraine's economy, as well as the institutional conditionality of innovation processes, determine the need for substantiation of the institutional mechanism of the infrastructure support of innovative development in the context of the implementation of the state innovation policy. The purpose of the article is to substantiate theoretical and methodical principles of formation of an effective institutional system of infrastructure support for innovative development of the agrarian sector of the Ukrainian economy. The main tasks of the study include: the disclosure of the prerequisites for the institutional conditionality of innovation processes; research on the establishment of regulatory rules of political economic and legal institutions; definition of directions of institutional manifestation in the innovative development of the agrarian sector of the Ukrainian economy. The article explores the problem of institutional factors of providing the innovative development on the basis of system approach and synthesis of mechanisms of infrastructure support of innovation development. The issues of influence of institutional factors on the level of economic growth through political, economic and legal institutions are considered. The directions of institutional manifestation in the innovative development of the agrarian sector are revealed. It is proved that the formation of the effective institutional system of infrastructure support for innovation development is due to the need of giving the impetus to the economic growth of the agricultural sector in Ukraine. It is determined that political and legal institutes create regulatory mechanisms and form the preconditions for the implementation of an innovative type of development of the agrarian sector. The author considers that on the basis of development institutes the strategic development of the national economy of the state should be created, and it should be done through infrastructure design aimed at ensuring effective innovation development and can be examined at the macro, meso and micro levels. Accordingly, the main direction of stimulating the development of innovation infrastructure should be the complex and systematic improvement of the institutional environment to ensure the continuous flow of innovation process. Institutional impact on the innovative development of the agrarian sector is manifested through: the formation of institutional infrastructure; increase and focus on the innovative development of budget and extrabudgetary funds; stimulating the participation of commercial banks to invest in innovation, creating mechanisms for risk insurance of investment in innovative projects; the creation of conditions for innovative entrepreneurship; improvement of the system of legal protection of intellectual property and commercialization of objects; the intensification of activity of informational consultative structures and others.","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"116 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86248329","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":"Bank Internal Audit Features","authors":"Петро Олексійович Куцик, Марія Юріївна Чік","doi":"10.26642/jen-2018-4(86)-48-52","DOIUrl":"https://doi.org/10.26642/jen-2018-4(86)-48-52","url":null,"abstract":"","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"226 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80133695","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":"Dominants for enterprise’s logistic activity development","authors":"Анастасія Ігорівна Лепіхова, Ольга Михайлівна Пєтухова","doi":"10.26642/jen-2018-4(86)-87-91","DOIUrl":"https://doi.org/10.26642/jen-2018-4(86)-87-91","url":null,"abstract":"","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82827220","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":"Determination of stakeholders influencing the operation of fuel and energy enterprises","authors":"В. А. Величко","doi":"10.26642/jen-2018-3(85)-39-42","DOIUrl":"https://doi.org/10.26642/jen-2018-3(85)-39-42","url":null,"abstract":"","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"86 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87723826","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":"Budget planning in Ukraine: modern state and prospects for improvement","authors":"Алла Віталіївна Хомутенко","doi":"10.26642/jen-2018-3(85)-63-69","DOIUrl":"https://doi.org/10.26642/jen-2018-3(85)-63-69","url":null,"abstract":"","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"74 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86280586","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":"Issues of Social Policy Implementation for ATO (OUF) Fallen Servicemen’s Family Members under Conditions of Hybrid War","authors":"I. Hrabchuk","doi":"10.26642/jen-2018-3(85)-51-55","DOIUrl":"https://doi.org/10.26642/jen-2018-3(85)-51-55","url":null,"abstract":"The article determines the main issues of the social policy implementation for the members of families of the servicemen fallen in the area of the АТО and shows the ways of their solution as a precondition for the social tension reduction under conditions of the hybrid war. Analyzing and systematizing the works of scientists, and taking into account the existing practice, the author systematizes the principal issues of the social policy realization for the members of families of the servicemen fallen (died) in the area of the АТО. The relatives of the fallens in the area of the АТО have not only to cope with their sorrow, think about further material security, but also solve the problem about obtaining the status of the fallen serviceman’s family member. The paper reveals the procedure of obtaining the status of the ATO fallen serviceman’s family member by individuals and this will allow to provide the latter ones with the proper level of social security and guarantees. The author also determines the ways of increasing the efficiency of the existing system of privileges and compensations for the family members of the fallen servicemen, and proposes to implement the electronic registration of the privileges and compensations for the participants of the АТО and members of their families as well.","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"409 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75806064","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":"Model of R&D commercialization by higher educational institutions in Ukraine","authors":"Наталія Іванівна Холявко, Тетяна Леонідівна Шестаковська","doi":"10.26642/jen-2018-3(85)-56-62","DOIUrl":"https://doi.org/10.26642/jen-2018-3(85)-56-62","url":null,"abstract":"Досліджено наукові та прикладні засади функціонування моделей комерціалізації результатів наукових досліджень закладами вищої освіти в Україні. Проаналізовано досвід провідних закладів вищої освіти України в комерціалізації результатів наукових досліджень. Виокремлено глобальний (інструменти програми Horizon-2020; мережа ЕЕN-Ukrаіnе), національний (Мережа регіональних центрів інноваційного розвитку Державного агентства України з інвестицій та інновацій, Українська інтегрована система трансферу технологій, Національна мережа трансферу технологій) та локальний (центри інновацій, трансферу і комерціалізації технологій, науково-виробничі комплекси, інноваційно-технологічні кластери, бізнес-інкубатори, індустріальні парки, наукові парки тощо) рівні сприяння й реалізації комерціалізаційних процесів. Виявлено проблеми, з якими стикаються університети та інститути України при комерціалізації дослідницьких результатів у реальному секторі економіки. Авторами наголошено на необхідності розробки й імплементації інтегрованої моделі, що передбачає узгодження інтересів та синхронізацію дій суб’єктів секторів підприємництва, вищої освіти, держави та громадськості як елементів чотириланкової моделі Quadruple Helix. Функціональними блоками моделі визначено: правовий, маркетингово-інформаційний, бізнесово-комунікаційний, сервісно-консалтинговий, кадровий, матеріально-технічний, фінансовий.","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"129 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72430392","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":"Methodical aspects of determining the level of economic security of enterprise","authors":"Наталія Борисівна Проценко, Анжеліка Геннадіївна Проценко","doi":"10.26642/jen-2018-3(85)-43-50","DOIUrl":"https://doi.org/10.26642/jen-2018-3(85)-43-50","url":null,"abstract":"","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"217 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72843817","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":"Background for methodology of accounting of building enterprises","authors":"Ольга Віталіївна Павелко","doi":"10.26642/jen-2018-3(85)-21-27","DOIUrl":"https://doi.org/10.26642/jen-2018-3(85)-21-27","url":null,"abstract":"The need for an effective accounting system for construction companies is justified by the necessity of external and internal users of reports (financial, statistical, tax) to have reliable information. Discrepancies between the provisions of various legal documents, which govern accounting expenses in construction, create difficulties in the practicing accountants and academics in terms of understanding the essence of construction as a type of economic activity and the identification of construction and assembly works. In order to achieve the stated goal among general and special methods of knowledge, the methods of analysis, synthesis, induction, deduction, analogy, comparison and the method of systematic approach and method of grouping data are used in the study. To visualize the results of the study, the elements of the graphical method of research are applied. The essence of such concepts as «a construction», «the type of economic activity», «a branch» is revealed, and the significance of construction nowadays during the formation of accounting information is disclosed. The issues on the use of these concepts in various legal documents are analyzed, and the possible ways of their solutions are discussed. The author proves the necessity of coordination of the documents studied in the article as they determine the accounting construction and statistical reporting forms of construction companies.","PeriodicalId":32944,"journal":{"name":"Visnik Zhitomirs''kogo derzhavnogo tekhnologichnogo universitetu Seriia ekonomika upravlinnia ta administruvannia","volume":"2011 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73682297","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}