Intellect XXІ最新文献

{"title":"ANALYSIS OF INSTITUTIONAL SUPPORT OF STRUCTURAL TRANSFORMATION OF UKRAINE’S ECONOMY","authors":"O. Sokolova","doi":"10.32782/2415-8801/2021-5.9","DOIUrl":"https://doi.org/10.32782/2415-8801/2021-5.9","url":null,"abstract":"In the article is analyzed the institutional support for the structural transformation of Ukraine’s economy. State regulatory influence is aimed at the general regulation of social relations in a particular area, respectively, socio-economic development. Structural transformations are directly the object of institutional managerial influence through the state’s use of appropriate institutional support. Public management of economic processes takes place under the influence of formal and informal institutions, which are understood as rules, and institutions ensure compliance with these rules. Within the framework of this study, the main emphasis is placed on the management of structural transformations of the Ukrainian economy; the attention is focused on formal institutions, the main program documents for the last ten years. In the analysis of the main program documents, two periods 2010–2014 and 2015–2020 are identified; their content and features are outlined. Based on the analysis, it was concluded that the first period was characterized by low institutional capacity of transformation processes; the second is a large number of reforms. Ensuring effective management involves monitoring and control of the implementation of tasks. It is noted that the selected indicators are quite general and do not fully comply with the principle of realistic achievement and validity. The set goals were never achieved or insignificant results were achieved. Many of the goals repeat the goals that were not achieved in the implementation of previous program documents.Developed institutional support reduces the uncertainty of structural reforms. It is proved that the system of institutional support of structural restructuring of the economy of Ukraine, the vector of its development is aimed at the approval of the innovation model, the inadmissibility of the termination of structural reforms. It is substantiated that the reason for the low effectiveness of the declared goals and targets is inconsistency, weak interaction of state institutions, violation of the principle of continuity, provision of institutional memory.","PeriodicalId":395338,"journal":{"name":"Intellect XXІ","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116846034","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":"ORGANIZATIONAL AND METHODOLOGICAL ASPECTS OF THE EXPERT EVALUATION OF THE ENTERPRISE’S ACCOUNTING POLICY","authors":"L. Budnyk, N. Mykhailyshyn","doi":"10.32782/2415-8801/2019-5.6","DOIUrl":"https://doi.org/10.32782/2415-8801/2019-5.6","url":null,"abstract":"","PeriodicalId":395338,"journal":{"name":"Intellect XXІ","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117281104","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":"EXPORT OPPORTUNITIES FOR UKRAINIAN AGRICULTURAL SECTOR PRODUCERS IN THE CHINESE MARKET","authors":"A. Muzychenko","doi":"10.32782/2415-8801/2021-6.2","DOIUrl":"https://doi.org/10.32782/2415-8801/2021-6.2","url":null,"abstract":"The article analyzes the Ukrainian-Chinese trade relations in the agricultural sector, considers ways to deepen cooperation between Ukraine and China. According to international statistics, the largest consumer of food in the world is China and the largest importer of agricultural products. The directions of deepening cooperation between Ukraine and China are considered, taking into account the strengths of the domestic agricultural sector: geographical location; open land market; availability of fertile soils and fresh water; human potential, etc. Ukraine's agricultural sector has many points of trade with China in a number of food items: corn, wheat, sunflower oil, soybeans, meal, beef, poultry products (chicken and eggs), honey, fruits, etc. An important factor in strengthening and deepening trade relations is the negotiations between Ukraine and China on the establishment of a free trade area. The relevant joint statement was signed in 2020 during the work of the Ukrainian-Chinese commission to assess the potential of a possible Free Trade Agreement between the countries. In 3–5 years, China seeks to double food supplies from Ukraine. Today, China is the leader in the number of product lines, which are working to open markets for Ukrainian producers. This list includes flour, fish and fish products, eggs and egg products, wheat, rapeseed, sorghum, soybean meal, apples, blueberries, poultry, peas, beans, cherries, pet food, malt, feed for farm animals , poultry and pond fish, beef collagen shells, frozen semi – finished products containing products of animal origin, vegetable origin and / or processed products of animal origin, cereals, frozen raspberries.","PeriodicalId":395338,"journal":{"name":"Intellect XXІ","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129301534","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":"TOOLS OF CLUSTER POLICY IMPLEMENTATION","authors":"A. Prisyazhnyuk, N. Shulpina","doi":"10.32782/2415-8801/2021-3.8","DOIUrl":"https://doi.org/10.32782/2415-8801/2021-3.8","url":null,"abstract":"The article considers the current tools for the implementation of cluster policy in Ukraine, taking into account the practice and experience of European countries. The relationship between cluster policies and tools for their implementation at the national, regional and local levels has been studied. It is substantiated that modern attempts to develop and implement cluster policy at different levels in Ukraine are dissonant, fragmentary and have a more declarative than applied content. This is evidenced by the lack of appropriate legislation at the national level and distortions in defining “reasonable specialization” of regions, lack of effective communication, financial donations, mechanisms and tools for promoting and implementing cluster policies in both regions and the state as a whole. Given the above, we will focus the plane of the problem field on the main vectors of integrated cluster policy in Ukraine: tools and programs at the cluster level; tools and programs at the regional level; national policies and strategies that define sectoral priorities and directions of development and are directly related to cluster development (industrial policy, innovation, export, digital), as well as national regional development policy). Mechanisms that determine the general economic course and conditions, primarily tax, financial and organizational instruments.\u0000The study of tools for the implementation of cluster policies at different levels has convincingly demonstrated the need for their comprehensive interaction within a single national cluster development strategy. It is thanks to the purposeful policy of promoting the development of clusters in Ukraine that it is possible to develop supply chains of goods and services with their further integration into European value chains; to implement research and innovation strategies of smart specialization in the regions; to solve problems of ecology and efficient use of resources by introduction of ecological innovations, eco-industrial clusters and parks; to equalize socio-economic distortions in the development of sectors of the economic system.","PeriodicalId":395338,"journal":{"name":"Intellect XXІ","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130634358","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":"CONTENT MARKETING AS A METHOD OF INFLUENCING THE CONSUMER","authors":"Olha Kapral","doi":"10.32782/2415-8801/2019-6.14","DOIUrl":"https://doi.org/10.32782/2415-8801/2019-6.14","url":null,"abstract":"","PeriodicalId":395338,"journal":{"name":"Intellect XXІ","volume":"18 9","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120855377","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":"THEORETICAL ASPECTS OF ACCOUNTING AND ANALYTICAL ENSURING THE FORMATION OF THE FINANCIAL RESULT","authors":"L. Vasyurenko","doi":"10.32782/2415-8801/2022-3.4","DOIUrl":"https://doi.org/10.32782/2415-8801/2022-3.4","url":null,"abstract":"The significance of the accounting and analytical system in the adoption of scientifically grounded managerial decisions in the minds of the outer world, which is changing rapidly, the insignificance of the behavior of the ruling subjects of the market is essentially growing and lying in the open space of the oblіkovo. The most important factors that determine the scale and pace of business development are the structure of financial resources, which is being changed by the organization. Such economic viability, in any functioning organization, depends on the choice of efficient management technologies, which will save the financial stability and profitability. In such a situation, the adoption of a managerial decision as a tactful, and strategic nature can be based on reliable operational information from the necessary analytical rosettes, to ensure that the traditional accounting system is impossible. Praise for a well-grounded managerial decision can be based on adequate accounting and analytical security. In the current economy, the financial situation is practically the same arbitrarily large array of information, which is actively promoted by a wide a stake of interested users in the process of making investment decisions. Whether there are basic systems for standardization of the process of preparing accounting vendetta business information. Аccounting and analytical security allows to effectively implement the main functions of management, in order to understand the direction of management activities, which are subject to the types of obligations of management practice, as well as the terms of their performance. Іt was revealed that up to the current warehouse of the financial results actually included indications, as virtual results usage a in the accounting form by the method of accruals, revaluation of some a balance sheet items. It is grounded that the system of accounting form should form information about cash inflows (cash) in terms of real values, provided with penny flows, and accounting indicators calculated on the basis of accounting estimates and professional judgment of an accountant, the need for penny flows to be taken into account.","PeriodicalId":395338,"journal":{"name":"Intellect XXІ","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121626297","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":"IMPROVEMENT OF INNOVATION AND INVESTMENT APPROACHES TOWARDS SYSTEM AT MANAGEMENT OF LAND (SOIL) RESOURCES BY CIRCULAR AGRICULTURAL ECONOMY","authors":"Y. Ulko","doi":"10.32782/2415-8801/2023-2.8","DOIUrl":"https://doi.org/10.32782/2415-8801/2023-2.8","url":null,"abstract":"The article develops the main conceptual approaches to the management of land (soil) resources in the conditions of the formation of a circular agrarian economy. The need to transform the economic system of the agrarian sector due to the current inability to ensure sustainable management of land (soil) resources and competitiveness of the agrarian sector in the future in accordance with the goals of sustainable development is substantiated. Monographic studies show that unavoidable annual losses due to the presence of land degradation in Ukraine amount to about 24 billion dollars. USA, in particular, 5,5% are direct economic losses of land users and 94,5% are ecological and economic damage (losses) as a result of a decrease in the provision of ecosystem services of lands (soils) for all stakeholders. The role of the agricultural sector in the national economy is summarized and numerical imbalances in innovation and investment activities are revealed. Thus, in 2010–2020 years, the specific weight of the agricultural sector in the country’s GDP was within 2019–2020 years of 7–10%, in terms of gross profit (mixed income) – 15–23%, and in exports of goods and services – 6–21%. However, capital investments in the agricultural sector did not have sustainable growth and did not exceed 10% of the country's economy in 2019–2021 years, or remained almost at the level of 2010 year. At the same time, capital investments in land resources decreased to 0,4% in 2021 year and had a clearly pronounced downward trend. It was found that innovative costs of the agricultural sector are formed by almost 90–100% due to budgetary and own funds of organizations, while in the economy only by 50–60%. It is highlighted that the reasons for this situation of the agrarian sector are their low interest and activity, almost the entrepreneurial sector and private investors do not participate in the financing of innovations. As a result of the research, a cascade scheme of land (soil) resource management was formed for the transition to a circular agrarian economy, which is entrusted with the task of solving problems related to the sustainable development of land use.","PeriodicalId":395338,"journal":{"name":"Intellect XXІ","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114719290","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":"THEORETICAL FUNDAMENTALS OF MANAGING THE TAX GAPS IN THE ECONOMY","authors":"I. Tiutiunyk","doi":"10.32782/2415-8801/2019-6.36","DOIUrl":"https://doi.org/10.32782/2415-8801/2019-6.36","url":null,"abstract":"","PeriodicalId":395338,"journal":{"name":"Intellect XXІ","volume":"111 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124053379","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":"ECOLOGIZATION OF TOURISM AS A CONDITION FOR SUSTAINABLE DEVELOPMENT","authors":"O. Pryhara, M. Hrabar","doi":"10.32782/2415-8801/2021-5.3","DOIUrl":"https://doi.org/10.32782/2415-8801/2021-5.3","url":null,"abstract":"The rapid development of the tourism industry leads to increased pressure on tourism resources and the growing contradictions between meeting tourist demand and the rational use of tourism resources. Since most types of tourism are carried out in the natural environment, it is extremely important to preserve natural tourist resources, their rational use and restoration. This task is solved by greening tourism, that is, the transition to ecologically balanced use of nature in tourism, the implementation of ideas of sustainable development. It is shown that the greening of tourism requires the consolidation of efforts of the state, tourism enterprises and tourists aimed at reducing the negative anthropogenic impact on the environment, natural and historical and cultural tourism resources. Among the main tasks to be solved on the way to sustainable development of tourism are the implementation of environmental regulations, environmental management, introduction of non-traditional, renewable energy sources, ecological modernization of existing energy sources, use of resource-saving technologies, improvement the functioning of tourist infrastructure, increase environmental literacy of tourism workers, travel organizers, development of environmental tourism product, use of environmental education and educational potential of natural areas in order to increase the environmental awareness of citizens and implementation of environmentally friendly tourism development programs, reduction of recreational load on natural objects, implementation of greening of tourist infrastructure, involving the general public and tourism industry to participate in environmental activities. Ukraine has approved the Strategy for Sustainable Development of Ukraine until 2030 and the Strategy for the Development of Tourism and Resorts until 2026, which emphasizes the need to comply with the principles of sustainable development. A necessary condition for the harmonization of human-nature relations in the implementation of tourist activities is the transition to ecologically balanced use of nature and increase the level of ecological culture of all subjects of tourist activity. One of the directions of greening of tourism is popularization of ecological types of tourism.","PeriodicalId":395338,"journal":{"name":"Intellect XXІ","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125707954","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 MUNDELL-FLEMING MODEL APPLICATION IN DIGITAL ECONOMY: CASE OF UKRAINE","authors":"O. Borzenko, Anna Hlazova","doi":"10.32782/2415-8801/2022-2.1","DOIUrl":"https://doi.org/10.32782/2415-8801/2022-2.1","url":null,"abstract":"Modern development of the noosphere, the emergence of new industries and a qualitative transformation of production and distribution relations are determined by widespread digitalization throughout the world. The main goals of digitalization are the development of innovations focused on the development of society 5.0, ensuring the free flow of data and capital. Considering the Mundell-Fleming model application as the instrument to support economic welfare it should be admitted the “impossible trinity” of the model and the lack of research to solve it. The paper investigates the Mundell-Fleming dilemma solution on the ground of digitalization. The research methodology is based on fundamental tenets of modern economics and general scientific methods, namely: induction, deduction, dialectical method and systematic approach, analysis and synthesis – all of these for analyzing the process of digitalization and to establish the principles, forms and foundations of the Mundell-Fleming model application in the digital dimension, systematization and generalization (to substantiate the phenomenon of digitalization), abstract-logical method (for recent tendencies substantiation), economic-mathematical (to compare and analyze data), institutional-comparative (for the analysis Mundell-Fleming model application in the digital economy). The paper studies the Mundell-Fleming model application in digital economy, it investigates global trends as well as peculiarities of digitalization in Ukrainian economy. We believe digitalization is the instrument to solve the Mundell-Fleming trilemma. The study reveals trends of banking digitalization as external as internal.","PeriodicalId":395338,"journal":{"name":"Intellect XXІ","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125973349","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}