Visnik Kharkivs''kogo natsional''nogo universitetu imeni VN Karazina Seriia Mizhnarodni vidnosini ekonomika krayinoznavstvo turizm最新文献

{"title":"Review and comparative analysis of energy security concepts of the European Union and Ukraine","authors":"Borys Pokhodenko","doi":"10.26565/2310-9513-2023-17-06","DOIUrl":"https://doi.org/10.26565/2310-9513-2023-17-06","url":null,"abstract":"The article is devoted to research and comparison of approaches to ensuring energy security in the European Union (EU) and Ukraine. The article analyzes the main aspects of energy security, such as ensuring energy independence, stability and sustainability of the supply of energy resources, the development of energy efficiency and the use of renewable energy sources, integration into a single energy space, as well as the challenges faced by both sides. The article highlights similarities and differences in approaches to ensuring energy security. Among the common aspects is the recognition of the importance of energy security and the significant attention paid to it by both parties. Both sides are also working on diversifying supply sources and improving energy efficiency. At the same time, there are differences in the development of energy infrastructure and access to resources, where the EU has a developed and diversified system, and Ukraine faces challenges and limitations. The article examines the prospects for the development of the energy sector in both contexts. The EU aims to ensure a stable, stable and sustainable supply of energy resources through the development of a single energy market and cooperation with other countries. Ukraine also has the potential to develop its energy sector, particularly in the field of renewable energy, which can contribute to reducing dependence on imports and ensure a stable and sustainable energy supply. Ukraine's integration into the single energy space of the EU and support and investment from the EU for the development of Ukraine's energy sector are considered important. The article also provides the necessary steps to ensure energy security in Ukraine. Among them, it is worth highlighting the modernization of the energy system, cooperation with the EU and other countries, diversification of supply, improvement of energy infrastructure, increasing energy awareness of the population and harmonization of legislation with European standards. Different research methods were used to obtain reasonable results. The article analyzed the official documents and strategies of the EU and Ukraine related to energy security. This analysis made it possible to identify the main principles and approaches used in each of the concepts. The article is supported by a review of current scientific research and publications on energy security that relate to the EU and Ukraine. This literature review identified key aspects and trends in the field. Deduction and induction methods were used for comparative analysis. The application of the deduction method made it possible to proceed from the general provisions and principles formulated in official documents to derive specific conclusions regarding energy security. With the help of the induction method, an analysis of specific facts and data was carried out, from which generalizations and the formulation of general conclusions were made. The general conclusion of the article is th","PeriodicalId":33519,"journal":{"name":"Visnik Kharkivs''kogo natsional''nogo universitetu imeni VN Karazina Seriia Mizhnarodni vidnosini ekonomika krayinoznavstvo turizm","volume":"209 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136365138","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":"Restaurant revenue management and analytical assessment of its effectiveness","authors":"Tetyana Kalaitan, Oleh Hrymak, Lesya Kushnir, Ruslana Shurpenkova, Oksana Sarakhman","doi":"10.26565/2310-9513-2023-17-13","DOIUrl":"https://doi.org/10.26565/2310-9513-2023-17-13","url":null,"abstract":"The effectiveness of a revenue management system is important for every business, as revenue is a factor that directly affects profit. This issue is especially important for the restaurant business, where the level of costs is much higher than the average in the economy. The subject of the study is modern restaurant revenue management systems used in foreign practice. The goal of the article is to study the theoretical aspects of revenue management and evaluate its effectiveness in the restaurant business. Objectives: (1) to clarify the conceptual apparatus of restaurant revenue management, (2) to study the indicators for assessing the effectiveness of revenue management and their use in the restaurant business, (3) to determine the possibilities of using factor analysis of contribution margin in restaurant revenue management. The study was conducted using the method of a systematic review of scientific literature on this topic. The results of the study showed an ambiguous interpretation of the conceptual apparatus of revenue management and the need to adapt the indicators for assessing the effectiveness of revenue management to the conditions of the restaurant business. Conclusions: yield management, unlike revenue management, is applied to specific conditions and the restaurant business has the corresponding characteristics. Taking into account the specifics of the restaurant business, it is important to analyze the menu in terms of the contribution of each assortment item to profit. For an overall assessment of the restaurant menu, it is advisable to use a multi-criteria ABC-analysis. To quantify the effectiveness of the applied revenue management strategy in the operational order, the indicators CMPASH (Contribution Margin per Available Seat Hour) and CMPASM (Contribution Margin per Available Square Meter) should be used. To study the change in contribution margin as a result of management decisions made based on the results of ABC-analysis, it is advisable to conduct a factor analysis.","PeriodicalId":33519,"journal":{"name":"Visnik Kharkivs''kogo natsional''nogo universitetu imeni VN Karazina Seriia Mizhnarodni vidnosini ekonomika krayinoznavstvo turizm","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136365721","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":"Іmprovement financial management of enterprise taking into account technologies for attracting additional financial resources","authors":"Kateryna Oriekhova, Оlena Golovko, Оlena Khristoforova, Maksym Babenko","doi":"10.26565/2310-9513-2023-17-09","DOIUrl":"https://doi.org/10.26565/2310-9513-2023-17-09","url":null,"abstract":"Economy in Ukraine is experiencing a crisis today. The consequences of the crisis affect the economic activity of an enterprise. One of the possible tools to improve the financial management of an enterprise is to optimize the business process of financial support. Since one of the key indicators of efficiency of economic activity of an airport is passenger traffic, its forecasting is one of the main sources of relevant information for effective financial management of an enterprise. This is proposed to be achieved through the quality management of the subsidiary process of selecting the optimal proposal for attracting additional financial resources. The subject of research in the article is theoretical and methodological approaches to attracting additional financial resources to finance the economic activities of an enterprise. The goal is to generalize the theoretical foundations and provide applied recommendations for improving the financial management of an enterprise on the basis of attracting technologies of additional financial resources. A set of methods of scientific cognition was used, which ensured the conceptual unity of the study, as well as the fundamental provisions of the theory of finance and probability theory and mathematical statistics and the method of functional modeling SADT (IDEF0). The following results were obtained: Two main disadvantages of the subsidiary process have been identified: a high risk of choosing a suboptimal option and a long time spent on choosing the optimal option for attracting additional financial resources. Based on the Holt-Winters multiplicative model, the shortcomings of the process of selecting the optimal proposal for attracting additional financial resources were corrected. This made it possible to identify the optimal sources of attracting additional financial resources necessary for the effective financial management of the enterprise. Conclusions: Crisis situations are an integral part of the functioning of an enterprise in modern conditions. The crisis situation reflects contradictions in the functioning and development of the enterprise and causes the onset of the crisis. In order to prevent it, the enterprise management system faces an important task of implementing anti-crisis mechanisms which would take into account the specifics of economic activity, as well as industry, environmental conditions, market conditions, and form of ownership. The organization of crisis management is a necessary procedure in the management system, as it allows grouping and improving the processes of independent elements of complex economic systems and business processes.","PeriodicalId":33519,"journal":{"name":"Visnik Kharkivs''kogo natsional''nogo universitetu imeni VN Karazina Seriia Mizhnarodni vidnosini ekonomika krayinoznavstvo turizm","volume":"17 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136365135","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":"Сoncerning the need for formation of intellectual property competence of future specialists in local science and tourism work","authors":"Nataliia Ruban, Yuliia Chernenko","doi":"10.26565/2310-9513-2023-17-15","DOIUrl":"https://doi.org/10.26565/2310-9513-2023-17-15","url":null,"abstract":"The article emphasizes the need for the formation of intellectual property competence of future specialists in the field of local history and tourism. Innovative thinking, knowledge of intellectual property objects, intellectual property legislation, effective use of intellectual property rights without infringing the rights of other authors, management and commercialization of innovative ideas are of great importance in the tourism business. The article also examines the role of intellectual property as a catalyst for the innovative development of the country and the growth of competition, especially in the perspective of foreign tourists' interest in visiting Ukraine in post-war times. The reasons due to which intellectual property affects the development of tourist work are highlighted. Examples of the use of intellectual property objects in the local history and tourism sector are given and the possibilities of using them to create new tourist products and improve the quality of services in this field, which will be used to obtain additional monetary income from tourist activity, turning it into a stimulus for economic development, are highlighted. social and cultural prosperity of the regions of Ukraine. The authors also emphasize the research of educational institutions, employers and state bodies with requests for the need to develop competence in intellectual property among future specialists in local history and tourism work and emphasize the list of challenges and perspectives related to the educational process in their preparation, which need to be solved. The need to deepen knowledge in the field of intellectual property among teachers of higher education institutions in order to teach students of various specialties, including future specialists in local history and tourism work, needs attention.","PeriodicalId":33519,"journal":{"name":"Visnik Kharkivs''kogo natsional''nogo universitetu imeni VN Karazina Seriia Mizhnarodni vidnosini ekonomika krayinoznavstvo turizm","volume":"133 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136365716","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":"Prospects for the development of gastro tourism in Ukraine in the post-war period","authors":"Hanna Haponenko, Olena Yevtushenko, Irina Shamara, Karina Boloto","doi":"10.26565/2310-9513-2023-17-11","DOIUrl":"https://doi.org/10.26565/2310-9513-2023-17-11","url":null,"abstract":"Gastronomic tourism is an introduction to the traditional cuisine of a particular area, available to any tourist, not just the fate of the chosen ones. The article highlights the main features, trends, problems and prospects of the development of gastronomic tourism in Ukraine in modern conditions. The purpose of the study is to develop theoretical and methodological provisions for the improvement of the gastronomic tourism market of Ukraine, taking into account the realities of the post-war recovery of the industry. The subject of the study is the prospects for the development of gastrotourism in Ukraine in the post-war period. During the writing of the article, official statistical data on the development of gastronomic tourism in Ukraine, analytical data on the state of tourist industry facilities, and current legal documents were used. The conducted research was based mainly on the use of methods of theoretical analysis, analysis of statistical data, expert assessments and comparative analysis. The following results were obtained. The paper analyzes the state and prospects of the development of gastrotourism in Ukraine, examines the resource gastronomic potential of the country, and proposes a strategy for the development of gastronomic tourism in Ukraine in the post-war period, which is currently very relevant in the context of the restoration of tourism in the country. The areas of strategic development of gastronomic tourism are presented, each of which has its own strategic goals and tasks that must be completed to achieve the set goal. Conclusions. Based on the conducted research, for the further development of gastronomic tourism in Ukraine as part of the implementation of the domestic and inbound tourism development program, it is necessary to: develop new gastronomic tourism routes and update the existing ones; develop a program to support small and medium-sized enterprises that participate in the creation and operation of gastronomic tours; to improve the state of the tourist infrastructure, primarily in the places of hostilities; engage in the development of gastronomic brands and their promotion at the national and international levels; ensure the training of highly qualified personnel in the field of service; to develop partnerships with international organizations on matters of tourism and cultural heritage support, etc. Thanks to the proposed measures, it will be possible to ensure the competitiveness of tourist destinations and enterprises, increase the number and quality of jobs, the quality of life of the local population, including by expanding the capabilities of local communities and interested parties in planning and decision-making regarding the management and development of tourism.","PeriodicalId":33519,"journal":{"name":"Visnik Kharkivs''kogo natsional''nogo universitetu imeni VN Karazina Seriia Mizhnarodni vidnosini ekonomika krayinoznavstvo turizm","volume":"2672 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136364636","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":"ROSE ACCOUNTING SERVICES platform from ORACLE BUSINESS SUITE as an alternative to 1c for automation of accounting, financial and management accounting in Ukraine","authors":"Svitlana Brik","doi":"10.26565/2310-9513-2023-17-07","DOIUrl":"https://doi.org/10.26565/2310-9513-2023-17-07","url":null,"abstract":"Traditional systems of accounting, financial and management accounting in Ukraine and the world are becoming more and more automated. The COVID-19 pandemic and military aggression accelerated these processes. Therefore, the use of a digital accounting office and cloud platforms in the daily work of an accountant is quite relevant. However, the modern realities of doing business in Ukraine require the search for an alternative product and replacement of the existing and widespread 1C program for the automation of accounting, financial and management accounting. The subject of the study is the functionality of the ROSE ACCOUNTING SERVICES platform from ORACLE BUSINESS SUITE for accounting, financial and management accounting. The purpose is to review and familiarize with the ROSE ACCOUNTING SERVICES program from ORACLE BUSINESS SUITE, as an alternative to using the 1C program. In view of this, the task of the work is to get acquainted with the functional modules of the proposed program. In the course of the study, such empirical methods as description were applied - to familiarize with general information about the functionality of the ROSE AS program, and theoretical - explanation and classification - for a more detailed study of the existing modules. The obtained results indicate the compliance of the proposed program with the requirements for effective accounting, financial and management accounting in Ukraine. Conclusions: the use of the proposed ROSE ACCOUNTING SERVICES platform from ORACLE BUSINESS SUITE for the automation of accounting, financial and management accounting at Ukrainian enterprises can become a worthy alternative to the use of the 1C program and meets the requirements for accounting, financial and management accounting in Ukraine","PeriodicalId":33519,"journal":{"name":"Visnik Kharkivs''kogo natsional''nogo universitetu imeni VN Karazina Seriia Mizhnarodni vidnosini ekonomika krayinoznavstvo turizm","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136365136","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":"Default risk and fiscal sustainability in PIIGS countries","authors":"Nadiya Kazakova, Heorhii Petrov","doi":"10.26565/2310-9513-2023-17-03","DOIUrl":"https://doi.org/10.26565/2310-9513-2023-17-03","url":null,"abstract":"During the entire period of existence and expansion of the European Union, the integration of the economies of the new countries of the union was strengthened. Thus, in the 1990s, the term \"PIIGS countries\" was born, which became the most widespread after the financial crisis in the EU in 2008, and which was often used in relation to the southern European countries of the EU (Portugal, Ireland, Italy, Greece and Spain), which were the most affected from growing debt and economic vulnerability. There have always been less developed states and more problematic countries in the economic environment, which today fall under the classification of peripheral countries of the European Union. The subject of research in the article is the default risk and fiscal stability of the PIIGS countries. The goal is to identify existing default risks and existing violations of fiscal stability in the PIIGS countries. The objective is to research the dynamics of the development of the economies of the PIIGS countries in the conditions of modern crises and challenges. General scientific methods are used, such as system analysis - to determine the peculiarities of the development of the economies of the PIIGS countries, the method of comparative analysis, thanks to which the peculiarities of the economies of the PIIGS countries, the peculiarities of their debt and fiscal policies are analyzed. Also, comparative analysis is used to study the difference between the PIIGS countries in terms of their default risk and fiscal sustainability. The following results were obtained: based on the analysis of the debt and fiscal stability of the PIIGS countries, problematic aspects were identified and the components of the economies of these countries were determined, as well as the factors influencing the risk of default and the quality of the fiscal stability of the PIIGS countries were calculated. Conclusions: The article identifies default risks for each of the PIIGS countries and their level of fiscal sustainability. Various methods of solving economic problems for the PIIGS countries have been studied and proposed, which will help these countries avoid default and improve their fiscal sustainability. Each of the PIIGS countries was studied separately. This made it possible to draw acceptable conclusions about each country.","PeriodicalId":33519,"journal":{"name":"Visnik Kharkivs''kogo natsional''nogo universitetu imeni VN Karazina Seriia Mizhnarodni vidnosini ekonomika krayinoznavstvo turizm","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136364940","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":"Аnalysis of the consumption of tobacco products in the world and methods of its reduction applied in the EU and in Ukraine within european integration","authors":"Iryna Derid, Anna Kravchenko, Anastasiia Petryk","doi":"10.26565/2310-9513-2023-17-01","DOIUrl":"https://doi.org/10.26565/2310-9513-2023-17-01","url":null,"abstract":"In today's world, the health status of a society has become a real criterion for the level of socio-economic development. Many studies show that premature mortality from non-communicable diseases is usually accompanied by low or no economic growth and leads to macroeconomic problems. Combating tobacco use is one of the goals of sustainable development. The subject of this article is the consumption of tobacco products in the world and ways to reduce it. The purpose is to identify who is a consumer of tobacco products in different countries of the world, what gender, age, and income is a modern consumer, as well as to study the measures to reduce tobacco dependence that take place in the European Union, the experience of their adoption by Ukraine, and to identify the impact of these measures on smoking rates. Objectives: to investigate who the consumers of tobacco products are in different countries and what proportion of the population they represent, to identify whether there is a real relationship between income and consumption of tobacco products, to study how the portrait of a typical consumer changes with the introduction of innovative smokeless tobacco products, to determine whether legislative and fiscal methods affect the level of consumption of tobacco products. Methods: the historical method and comparative analysis were used to study the rollout of smoking cessation programmes and legislative changes related to this; statistical analysis was used to refute the hypothesis of a link between smoking and income in the country; the logical method was used to determine the factors that determine the level of consumption of tobacco products in different countries; correlation analysis was used to identify the relationship between the growth of excise tax and the reduction of smoking in Ukraine. The following results were obtained: the hypothesis of a greater propensity to smoke in low- and middle-income countries was not confirmed; the level and manner of tobacco consumption in different countries is influenced by culture; a greater number of smokers live in low- and middle-income countries, as the majority of the world's population lives there; within a particular country, a higher proportion of smokers is observed in the poor compared to the rich (although there are exceptions); the reason for this may be the lifestyle and cultural environment of the poor; higher smoking rates among the poor are a problem because they redistribute their limited budget to addictive goods; changes in legislation have introduced the concept of smokeless tobacco products, which has allowed for various restrictions to be applied to them; it has been proven that there is an inverse relationship between the amount of excise tax and smoking rates in Ukraine, so fiscal measures are working. Conclusions: Governments and socially responsible tobacco corporations now face a new challenge: to eliminate the positive image of smokeless tobacco products in the eyes of chil","PeriodicalId":33519,"journal":{"name":"Visnik Kharkivs''kogo natsional''nogo universitetu imeni VN Karazina Seriia Mizhnarodni vidnosini ekonomika krayinoznavstvo turizm","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136364939","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":"Еconomic development of the United Republic of Tanzania","authors":"Pavlo Ignatiev, Iryna Zaporizka","doi":"10.26565/2310-9513-2023-17-02","DOIUrl":"https://doi.org/10.26565/2310-9513-2023-17-02","url":null,"abstract":"Achieving balanced economic growth is one of the priorities of governments in developing countries. This is especially relevant for certain African countries that have such characteristics as a favorable geographical location and considerable demographic resource. The policy of the United Republic of Tanzania is an example of successful strategy, since the country not only demonstrates a dynamic growth of GDP, but also competes for regional leadership with neighboring Kenya. The object is the economic policy of Tanzania, while the subject is represented by national interests, resources, and the tools of management of processes of national economic growth. Because of this the article aims at establishing comparative advantages of Tanzania and the peculiarities of its economic advancement. The system approach is used in the article, since it analyzes the economic policy as the set of elements that interact with each other. It was found that Tanzania is a strategic player in East Africa in terms of logistics that at the same time enjoys an appropriate tourism potential, represented by Mount Kilimanjaro, the national parks of international importance, and the popular islands in the Indian Ocean. The basis of the national economic strategy is the focus on transport and tourist services, which can be considered rather unusual for the African continent. At the same time, Tanzania is trying to effectively use its opportunities in the fields of agriculture and mining industry and is also actively developing transport infrastructure in order to become a logistics hub in the region. Moreover, the country is taking steps to exploit the commercial reserves of oil and natural gas. Tanzania’s foreign economic ties play an important role. This state actor has Chinese orientation since Beijing is its main trading partner and a major investor in infrastructure projects. Tanzanian political elite is also actively diversifying its contacts by deepening the cooperation with Türkiye. The complex of these factors helps to ensure balanced economic development, as well as to gain certain advantages in the competition with Kenya for the leadership in the East African region.","PeriodicalId":33519,"journal":{"name":"Visnik Kharkivs''kogo natsional''nogo universitetu imeni VN Karazina Seriia Mizhnarodni vidnosini ekonomika krayinoznavstvo turizm","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136365140","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":"Мethodological principles for assessing the transparency of energy companies of Ukraine","authors":"Inna Makarenko, Pavlo Brin","doi":"10.26565/2310-9513-2023-17-08","DOIUrl":"https://doi.org/10.26565/2310-9513-2023-17-08","url":null,"abstract":"In modern conditions, the Concept of Sustainable Development has become a mandatory component of the strategy of any enterprise. This is facilitated by many factors, the main of which is the increasing of sustainable companies’ competitiveness because of improvement of stakeholders` attitude towards the company, which causes both increasing of the demand and increasing of its investment attractiveness. Sustainable Development Goal (SDG) 7 occupies a special place among all goals of sustainable development, because on the one hand, most of the SDGs can be implemented exclusively with the provision of energy, on the other hand, the energy sector is traditionally one of the main sources of environmental pollution, which can be significantly reduced by transition to renewable energy. The relevance of the study is also connected with the crucial need to restore the energy infrastructure of Ukraine destroyed during the invasion by the aggressor country; the investment process can only take place under the conditions of transparency of the investment objects. This study is aimed toward formation of methodological principles of Ukrainian energy companies` transparency evaluating. Based on foreign authors works studying the authors propose the mechanism for calculating the integral indicator of transparency of energy companies of Ukraine, which includes four groups of factors (CSR factors, ESG factors, SD factors, assessment of the fight against corruption). Each factor is evaluated using binary evaluations based on studying of public information of companies (management reports, integrated reports, information on the company's official website). The use of the proposed methodological principles will contribute to increasing the transparency of companies in the energy sector of Ukraine, which should significantly accelerate the attraction of investments for the restoration of the energy infrastructure destroyed during military operations.","PeriodicalId":33519,"journal":{"name":"Visnik Kharkivs''kogo natsional''nogo universitetu imeni VN Karazina Seriia Mizhnarodni vidnosini ekonomika krayinoznavstvo turizm","volume":"115 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136365134","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}