Three Seas Economic Journal最新文献

{"title":"STRATEGY FOR INCREASING THE COMPETITIVENESS OF THE TESLA ELECTRIC VEHICLE","authors":"Nataliia Levchenko, T. Yanchuk","doi":"10.30525/2661-5150/2024-2-2","DOIUrl":"https://doi.org/10.30525/2661-5150/2024-2-2","url":null,"abstract":"The purpose of the paper is to develop a strategy to increase the competitiveness of Tesla's electric car in the market, including an analysis of possible competitors, identifying the strengths and weaknesses of the company, identifying opportunities for improvement and formulating recommendations for further development. It is proven that people are increasingly choosing environmentally friendly vehicles that use alternative energy sources. It was found that one of the leaders in the electric car segment is \"Tesla\". By releasing new models, Tesla has repeatedly changed the rules of the game in the electric vehicle market, taking leading positions in all ratings. Research methodology. To achieve this goal, the method of analysis and synthesis, the method of statistical analysis of indicators, the method of theoretical generalisation and methods of economic analysis were used. The main advantages and disadvantages of electric vehicles, in particular the Tesla car, are investigated. The strengths and weaknesses, internal resources and capabilities of Tesla and its main competitors are analysed using SWOT analysis, VRIO analysis and Porter's 5 forces analysis. The analysis showed that Tesla has several strengths, such as the production of its own components, direct sales to customers and a strong brand. However, frequent production delays, a high-price strategy, and limited production volume pose challenges for the company. It is determined that an influential figure for the tesla brand is the eccentric and widely known public image of Elon Musk. The total sales of electric vehicles are also analysed and Tesla's main competitor is identified. The results of the study show that there is a great deal of competition in the electric vehicle market, which emphasises the need for Tesla to actively develop and update its strategy. Priority areas for improving the competitiveness of the Tesla electric vehicle are proposed. In particular, it was proposed to: expand the network of charging stations and improve the navigation system; reduce maintenance costs and offer more affordable prices; expand production capacity; obtain permission to install turquoise warning lights on its cars; improve the autopilot function; continue to create exquisite car designs that will be different from others.","PeriodicalId":34091,"journal":{"name":"Three Seas Economic Journal","volume":"42 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141653430","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 IMPACT OF STRATEGIC HUMAN CAPITAL MANAGEMENT ON THE COMPETITIVENESS OF AN ENTERPRISE","authors":"Vasyl Hoichuk, N. Lyubomudrova","doi":"10.30525/2661-5150/2024-2-1","DOIUrl":"https://doi.org/10.30525/2661-5150/2024-2-1","url":null,"abstract":"The purpose of this article is to investigate the impact of strategic human capital management (SHCM) on the competitiveness of enterprises. This study aims to determine how aligning human resource (HR) practices with organisational goals and objectives can improve organisational performance and create a sustainable competitive advantage. Methodology. This research uses a mixed methods approach, combining qualitative and quantitative data collection techniques. Primary data was collected through surveys and interviews with HR managers and executives from a range of industries. Secondary data included a comprehensive review of existing literature and case studies of organisations that have successfully implemented SHCM strategies. Statistical analysis was used to identify correlations between SHCM practices and measures of competitiveness such as market share, financial performance and innovation capacity. Results. The findings suggest that strategic management of human capital significantly enhances organisational competitiveness. Key practices such as strategic alignment of HR policies, effective talent acquisition and retention, continuous employee development, and the implementation of innovative HR technologies were found to be strongly correlated with improved organisational performance. Specifically, organisations that prioritised SHCM experienced higher employee engagement, increased productivity and greater market adaptability. Practical implications. The practical implications of this study suggest that organisations should integrate SHCM into their overall business strategy to achieve sustainable competitive advantage. Organisations are recommended to regularly review and adapt their HR strategies to align them with changing business objectives. Implementing comprehensive training programmes, fostering a motivating work environment and embracing diversity and inclusion are essential to maintaining a competitive edge. In addition, the use of advanced HR technologies can optimise workforce management and improve decision-making processes. Value/Originality. This paper contributes to the existing body of knowledge by providing empirical evidence on the positive impact of SHCM on firm competitiveness. It highlights the multifaceted role of human capital in driving organisational success and provides actionable insights for practitioners and policy makers. The originality of this research lies in its holistic examination of SHCM practices across different industries and its emphasis on the strategic integration of HR management with business objectives. This study underlines the critical importance of human capital as a key determinant of competitive advantage in the modern business landscape.","PeriodicalId":34091,"journal":{"name":"Three Seas Economic Journal","volume":"14 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141652721","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE ROLE OF INVESTMENT FINANCING IN THE OPERATION OF A OIL REFINERY","authors":"Oleksiy Habrylevych, D. Nikytenko","doi":"10.30525/2661-5150/2023-3-2","DOIUrl":"https://doi.org/10.30525/2661-5150/2023-3-2","url":null,"abstract":"This paper analyses the comprehensive investment framework for the restructuring of the oil refining sector in Ukraine. The purpose of the study is to identify priority areas, strategies and policies to facilitate structural transformation, increase competitiveness and promote economic growth in the sector. Methodology. The research is based on a comprehensive review of national and international literature on investment strategies in the oil refining industry. It uses a qualitative approach to analyse the critical components of an effective investment framework, including technological, financial, institutional and policy aspects. In addition, the study considers case studies and empirical evidence to validate the proposed strategies. Results. The study outlines a multifaceted approach to investment in the oil refining complex, based on a unified classification of high-tech goods and an industrial development strategy aligned with national interests. It advocates public-private partnerships and the implementation of national projects as key mechanisms for promoting industrial restructuring. Furthermore, the study emphasises the importance of reducing investment risks and optimising depreciation funds by introducing higher depreciation rates and incentives for high-tech enterprises. It recommends preferential financing tailored to the specific characteristics of the industry and structural modernisation. The research also examines alternative sources of investment, such as joint investment institutions and venture funds, and stresses the need for an enabling legal environment and investor protection. It emphasises the role of the foreign trade aspect of government policy in reducing tariffs on high-tech products and providing political and economic support for industry exports. The paper recognises the importance of regional policies in creating a favourable investment climate and advocates the establishment of industrial parks and innovation clusters tailored to regional specificities. This study provides a comprehensive investment framework to support the structural transformation of Ukraine's oil refining complex. By implementing the strategies and principles outlined here, Ukraine can facilitate economic growth, enhance its competitiveness in the global market and ensure the sustainable development of its oil refining industry.","PeriodicalId":34091,"journal":{"name":"Three Seas Economic Journal","volume":" 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139197946","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 SUSTAINABILITY ANALYSIS AND THE PROSPECTS FOR CREATING AN ETHNOVISUAL TOURISM ATLAS IN ADJARA","authors":"Manuchar Loria, Gulad Khilaishvili, Natalia Jijavadze","doi":"10.30525/2661-5150/2023-3-1","DOIUrl":"https://doi.org/10.30525/2661-5150/2023-3-1","url":null,"abstract":"Ethnovisual tourism explores a destination's cultural heritage through visual means, generating economic benefits and encouraging investment in cultural infrastructure and heritage conservation projects. Assessing the social, economic and environmental impacts of tourism activities is essential to ensure sustainability and preserve local communities. In Adjara, Georgia, an ethnovisual tourism atlas can provide an immersive experience of local culture and heritage. Community engagement and participation are essential for the preservation of cultural heritage and for the benefit of the local community. Environmental sustainability should be prioritised through responsible tourism practices, such as reducing waste and energy consumption. The National Tourism Administration of the Ministry of Economy and Sustainable Development has published booklets and collections on pilgrimage tourism, such as \"Orthodox Pilgrimage to Georgia\" and \"Georgia for the Jewish Travelers\". These publications serve as reference materials for tourists, but are of limited use to guides and the general public. The Batumi Synagogue, for example, was built in 1904 by the Jewish community of Batumi and ceased operations in 1929. These publications can serve as reference materials and should be supplemented with additional materials to better understand the sustainable development of tourism in Adjara. In 1993, the Batumi Synagogue was returned to the Jewish community after being illegally installed by European Jews. The government postponed the project three times, and the Jews turned to the rabbi of Kutaisi for help. The article presents and analyses the sustainability of tourism in the context of post-COVID-19 conditions in Adjara, examines the ethnocultural characteristics of some ethnic groups living in Georgia, and proposes a model route for pilgrimage tourism for tour operators. The characteristics of the creation of an atlas of ethnovisual tourism based on field research, video monitoring of ethno-cultural values and the main sources for structuring cartographic material are also described. The article examines the dynamics of tourism development trends in Adjara, their probable estimates and prospects, which will be of interest not only to tourists and guides, but also to stakeholders interested in inter-ethnic and inter-religious relations, as well as to the scientific community. The research task was to analyse the sustainability of tourism in Adjara, focusing on the ethno-cultural characteristics of Georgian ethnic groups, and to offer a model pilgrimage tourism route for tour operators. The main objective was to predict future development and define trends. The research methodology includes interviews, stories, video monitoring, statistical forecasting technical tools and moving average tools. In conclusion, the interests of the ethno-spiritual culture of a multiethnic society in terms of sustainable tourism development and economic prospects are substantiated with t","PeriodicalId":34091,"journal":{"name":"Three Seas Economic Journal","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139202020","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":"INNOVATIVE ASPECTS OF THE ECONOMIC DEVELOPMENT OF SMES: EXPERIENCE OF THE EU AND UKRAINE","authors":"Vitalii Stoika, Serhii Stoika, Olena Harnyk","doi":"10.30525/2661-5150/2023-3-3","DOIUrl":"https://doi.org/10.30525/2661-5150/2023-3-3","url":null,"abstract":"Innovations and their use in the competitive struggle, both at the level of national economies and at the level of enterprises, are undoubtedly becoming the main driver of development in modern conditions. This goal can only be achieved through a profound technological re-equipment of scientific, technical and productive potential, which requires an intensification of investment activity in the economy. The latter is a necessary condition for ensuring sustainable growth and strengthening the competitive advantages of national economies in global markets through their modernisation and technical reconstruction. That is why, at the present stage, the only way to develop the world economy to meet the global challenges and increase the level of international competitiveness is to create an innovation and investment economy. However, many factors hinder such development in European countries, and certainly in Ukraine. It is particularly difficult to implement innovations in the small and medium-sized business sector. The reasons for this gap include the low interest of the financial sector and large companies in financing small and microenterprises, underdeveloped mechanisms for cross-sectoral capital flows, and weak levers to stimulate the introduction of high-technology, high-cost innovations for small and microenterprises. As a result, innovation does not become a means of enhancing the competitiveness of the economy. The purpose of the article is to summarise theoretical approaches and practical aspects of determining methods and instruments of regulation of economic development of innovations in the sector of small and microbusinesses in Ukraine. The article is also aimed at a comparative analysis of foreign experience of state regulation of modernisation transformations in the economy on an innovative basis and at making proposals for their implementation in Ukraine. This study uses the methodology of interdisciplinary science. The theoretical underpinning is based on the content analysis of research by scholars from different countries, the integration of interdisciplinary knowledge and the integration of heterogeneous characteristics into one system. This has allowed certain results to be formulated, substantiated and conclusions to be drawn. In particular, the comparative analysis of the development of innovation in SMEs, the identification of trends in the development of small and microenterprises in Ukraine under martial law, the determination of the role of innovation in the post-war economic recovery of Ukraine, and the consideration of methods of regulating the implementation of innovation in SMEs in the EU. The global paradigm of the European Union's \"new innovation perspective\" is that by implementing active policies to promote innovation and new knowledge, EU member states are contributing to the fact that regional policy, which used to be redistributive in nature, is increasingly taking on the features of a structural innovation poli","PeriodicalId":34091,"journal":{"name":"Three Seas Economic Journal","volume":"67 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139204817","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":"MODERN ASPECTS OF MEASURING LABOUR PRODUCTIVITY IN UKRAINE IN THE CONTEXT OF THE \"DECENT WORK\" CONCEPT","authors":"T. Stroiko, Katrina Artiushenko","doi":"10.30525/2661-5150/2023-2-4","DOIUrl":"https://doi.org/10.30525/2661-5150/2023-2-4","url":null,"abstract":"The purpose of the article is to study the realisation of labour productivity at Ukrainian enterprises through the concept of \"decent work\". Studying the current trends in the Ukrainian labour market in wartime, the authors note the growth of unemployment, loss of motivation for professional growth, migration, and the difficult economic situation in the country. All of this makes it urgent to search for legal ideas and guidelines that would restore labour to its natural meaning – to be a driving force for personal and social progress. To ensure progress in the area of decent work, the priorities of socio-economic policy in the near future should be actions aimed at: building the economic foundation, which is a prerequisite for solving problems in the area of employment; improving the institutional mechanism for regulating labour relations in the current conditions of development of the state and society; balancing the interests of employees and employers; and increasing the value of work. In order to improve management activities aimed at increasing labour productivity, РRJSС \"Кyiv Соnfесtіonеry Fасtоry \"ROSHEN\" also offers consulting services of specialists in effective personnel management and training of managers in self-management. Certain economic and social indicators are necessary to evaluate the effectiveness of the project to improve human resources development. The following changes can be attributed to the positive ones: implementation and development of employees' individual skills; creation of a favourable social and psychological climate in the organisation; increase in employees' motivation; increase in the commitment of the organisation's personnel; providing employees with an adequate standard of living (high wages). Among the negative aspects that can be prevented are: dissatisfaction of employees with their position, incompatibility of the professional level of employees with the requirements of the workplace, lack of opportunities for self-realisation of employees. The positive social consequences of the project to improve the system of professional development of personnel are also formed outside the organisation: a favourable image is created, stable employment is ensured.","PeriodicalId":34091,"journal":{"name":"Three Seas Economic Journal","volume":"67 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76712673","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":"INTEGRATION LINKS AND METHODS OF THEIR IMPROVEMENT FOR THE EFFECTIVE FUNCTIONING OF THE MEAT AND FOOD SUBCOMPLEX","authors":"Liudmyla Boltovska","doi":"10.30525/2661-5150/2023-2-2","DOIUrl":"https://doi.org/10.30525/2661-5150/2023-2-2","url":null,"abstract":"The subject of research is the current trends in the development of the meat products sub-complex of Ukraine and the formation of integration ties as an integral factor of influence on the effective activity of the livestock industry. Among the branches of agriculture, animal husbandry is a source of important food products for humans: milk, meat, eggs, and supplies various types of raw materials for industry (food, light pharmaceuticals, etc.). The growth of animal husbandry in the agricultural sector of Ukraine is formed in the meat products subcomplex, which unites producers of agricultural (animal) products, trade organisations and enterprises of the meat processing industry in the process of livestock and poultry breeding, their processing and sale of finished products. An important factor contributing to the sustainable development of the meat products sub-complex is the effective use of its components, i.e., agricultural enterprises, peasant farms, private farms of the population. The problem of sustainability in agricultural production is more complex than in other sectors of the economy. This is due to the fact that agricultural products are almost irreplaceable and the demand for them is inelastic. Methodology. The theoretical and methodological basis of the research were general and special methods of studying economic phenomena and processes, basic rules of management theory and general scientific principles of economics, logical and qualitative analysis and synthesis, system structural analysis. The research was conducted on the basis of the application of general scientific methods and techniques: the method of cause-effect analysis – to identify problems in the development of enterprises of the meat products sub-complex and the industry; logical generalisation – to form conclusions and proposals; factor analysis – to identify the influence of certain factors on the development of enterprises of the meat products subcomplex. The results of the research will broaden the scientific understanding of the integration processes in the meat products subcomplex, help to overcome the fragmentation of scientific knowledge in this area, contribute to the formation of information and applied research, and can be used in the development of programmes for the development of the meat products subcomplex. Practical implications. The choice of any development strategy requires the study of all factors affecting the effective operation of the company in the future, therefore the study of integration relations and the study of methods for their improvement is an important aspect in the formation of the company's development strategy. Value/оriginality. On the basis of the peculiarities of the activities of the enterprises of the meat products subcomplex, it is worthwhile to focus on the directions of improving the integration relations of the functioning of the meat products subcomplex on the basis of the use of vertical integration, which will contri","PeriodicalId":34091,"journal":{"name":"Three Seas Economic Journal","volume":"114 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77739725","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":"PROMOTIONAL MARKETING AS A METHOD OF INCREASING SALES","authors":"V. Bondarenko, Bogdana Vyshnivska","doi":"10.30525/2661-5150/2023-2-3","DOIUrl":"https://doi.org/10.30525/2661-5150/2023-2-3","url":null,"abstract":"This article examines the importance of promotional marketing in modern business. An analysis of scientific research and publications on the subject of promotions and their impact on business success has been carried out. The main types of promotions and their characteristics of use in business are considered. The key elements of the promotional marketing strategy and their influence on the effectiveness of the promotional campaign were studied. The research methodology consisted of the analysis of scientific literature and publications on the topic of promotional marketing in business, as well as the use of such methods as analytical (analysis of statistical data and reports of Flagman Seafood LLC on the use of promotions and their impact on product sales) and case study research (use of promotions by the company, their results and impact on consumers). The scientific novelty of promotional marketing research lies in the study of various aspects and effectiveness of promotional strategies in modern conditions. Specifically: analysis of the impact of various factors on the success of promotions, including pricing strategy, distribution channels and consumer behaviour; study of different types of promotions, such as discounts, gifts, loyalty programmes and promotions, in order to determine the most effective strategies for increasing sales and attracting new customers; study of the impact of promotions in different markets, in particular, study of the influence of cultural and social factors on the reaction of consumers to different promotional strategies. The study showed that the effectiveness of promotions depends on their correct selection and calculation. Insufficient attention to target group analysis and the development of an effective promotion strategy can lead to unsuccessful results and a loss of consumer confidence in the brand. The practical value of the research lies in the fact that the article provides practical advice and recommendations on the use of promotional marketing in business. In addition, the article can be useful for marketing managers and entrepreneurs who plan to develop their business with the help of promotions. The results of the study allow us to understand the importance of promotional marketing for increasing the competitiveness of the company and attracting more customers. The scientific novelty lies in deepening the understanding of promotional marketing and determining its importance for business. The article offers an original classification of promotions and analyses their role in the formation of consumer behaviour. In general, the article helps to increase the effectiveness of marketing strategies and ensure the successful operation of enterprises in the conditions of the modern market.","PeriodicalId":34091,"journal":{"name":"Three Seas Economic Journal","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91232224","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":"FINANCING INCLUSIVE EDUCATION IN UKRAINE","authors":"I. Bykov","doi":"10.30525/2661-5150/2023-2-1","DOIUrl":"https://doi.org/10.30525/2661-5150/2023-2-1","url":null,"abstract":"The financing of inclusive education in Ukraine and the procedure of using subsidies from the state budget to local budgets for providing state support to persons with special educational needs are the subject of research. The purpose of the article is to analyse the current process of financing inclusive education in Ukraine. The research methods were carried out in three years (2020, 2021, 2022). The methodology is based on modern provisions of economics, economic theory, financial law and reflects the interrelation of methodological approaches to the study of the concept of the process of financing inclusive education in general secondary educational institutions of Ukraine. The results of the study prove that the financing of inclusive education in Ukraine and the procedure of using subsidies from the state budget to local budgets for providing state support to persons with special educational needs is an urgent problem today. The procedure of using subsidies from the state budget to local budgets for providing state support to persons with special educational needs is highlighted. The formula for calculating the equalisation subsidy is constructed in such a way that a single standard of budgetary support per secondary school pupil is used for all general secondary schools. Funding programmes for inclusive education can be targeted at students and their families rather than at local authorities and schools. This can be financial assistance (e.g., scholarships), tuition fee waivers or other assistance such as school meals. The procedure and conditions for granting subsidies from the state budget to local budgets for the provision of state support for persons with special educational needs take into account the financing of resources for corrective and developmental classes. No more than 35% of the funds of the \"integrative\" subsidy are used for the purchase of corrective and developmental aids. The work of specialists hired on the basis of civil law contracts (for corrective and developmental classes) is also paid from this subsidy. The resolution also contains a list of corrective and developmental classes that may be conducted. Practical implications. The main source of funding from local budgets that can be used for inclusive education services is the equalisation grant. The government has a general policy of financing local authorities or schools. The method of financing regions, schools and pupils in secondary education in general and primary education in particular should be based more on equality in the redistribution of material resources. The Law of Ukraine \"On General Secondary Education\" (2020) states in paragraph 3 of Article 24 that for work in inclusive classes or groups there should be an additional payment of 20% to the tariff rate for all teaching staff. Special education teachers, rehabilitators and teacher's assistants receive an additional payment for hours worked in inclusive primary school classes. The research has shown ","PeriodicalId":34091,"journal":{"name":"Three Seas Economic Journal","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91120174","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":"WAYS TO IMPROVE THE ACCOUNTING OF SETTLEMENT TRANSACTIONS","authors":"V. Tomchuk","doi":"10.30525/2661-5150/2023-1-10","DOIUrl":"https://doi.org/10.30525/2661-5150/2023-1-10","url":null,"abstract":"The purpose of the article is to consider the method of accounting for settlements with debtors and creditors and to determine directions for its improvement. Methodology. The theoretical and methodological basis of the study is a systematic approach to the study of practical accounting tools for settlement transactions. In the process of research and systematization of the obtained results, general scientific and special methods were used: abstract-theoretical, historical, dialectical, induction and deduction, analysis and synthesis, formalization and comparison. Results. It has been proven that the quality of accounting organization is important today, as it contributes to the organization of information, transparency and reliability of data on transactions with debtors and creditors, and also provides minimum guarantees of reality, completeness and legality of the given information on calculations for users of financial statements. Timeliness of payments is important for both the debtor and the creditor, and its provision depends to a large extent on the correct organization of accounting and day-to-day control. The availability of information on the amount of bad and overdue debts in the financial statements of economic entities would allow both internal and external users to make effective management decisions, which is extremely important in the context of European integration of the domestic economy. Practical implications. It is proposed to make an improvement that will unite all information about receivables and payables, make it integral and allow users, in particular the head of the enterprise, to receive complete information about the state of indebtedness to debtors and creditors for received goods and services, provided works. The analytical accounting statement of the extended balance to account 63 \"Settlements with suppliers and contractors\" will help in practical activities to prevent errors in the presentation of information in financial statements, and management personnel to make operational management decisions. It is possible to solve the problems of the company's accounts payable accounting by improving the procedure of applying individual elements of the accounting method on the basis of identifying systemic connections between them. The information from the above analytical accounts to account 66 \"Settlements for Employee Benefits\" will allow management to track salary trends not only by employee groups but also by type of benefit. For the rational organization of accounting of accounts payable at enterprises, it is suggested to use a special analytical table, which will highlight the debt in the section of each supplier according to contracts, the terms of debt repayment according to the schedule and actually. This document must reflect all transactions the company has made with a particular supplier during the year (receipt of goods and services for a particular delivery; receipt of a subscription for a particular deliv","PeriodicalId":34091,"journal":{"name":"Three Seas Economic Journal","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78375154","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}