Intellect XXІ最新文献

{"title":"OUTSTAFFING: AN EFFECTIVE TOOL OF MANAGEMENT ACCOUNTING IN OPTIMIZING COSTS AND TAXES AND MINIMIZING BUSINESS RISKS","authors":"N. Kolinko, Halyna Volyanyk, S. Shutka","doi":"10.32782/2415-8801/2023-2.4","DOIUrl":"https://doi.org/10.32782/2415-8801/2023-2.4","url":null,"abstract":"The article discusses current issues regarding the advantages and disadvantages of using various types of outstaffing to optimize costs and taxes and minimize enterprise risks. It is noted that the main task of outstaffing is the reorganization of the economic model of the enterprise, which will lead to a decrease in money and labor costs, which will stimulate the efficiency of business processes. In accordance with this, the content of outstaffing, possibilities and problems of its use in modern conditions of Ukraine are revealed. The impossibility of using it at state-owned enterprises was noted. And the difference in the motivation of the service for citizens of Ukraine and foreign nationals is also emphasized. That is, for employees of Ukrainian subjects, outstaffing is used to minimize costs and optimize taxes, or to preserve a simplified taxation system, and for foreign employees, these are additional prerogatives in the form of protection against all personnel and migration risks, as well as from financial penalties for violation of migration legislation. Outstaffing services are classified in the article according to structural and formal features and information and content load. The stages of process-by-process implementation of outstaffing, depending on the option, are considered. The specifics of the contract conclusion scheme have been clarified. Depending on the type of contract, the types of outstaffing are presented: classic outstaffing – the company de jure reduces staff, but de facto – works in the usual mode; temporary staffing – temporary employment of an employee, which is associated with problems in the market or seasonality of production; leasing is a long-term contract.The article details and substantiates the advantages and disadvantages of the specified management accounting tool. The imperfection of the legislation regulating due processes is emphasized, as the specified legal acts provide only a brief definition, a description of the features and limitations of the investigated process, as well as obtaining a special permit by the service provider. That is, the activity of providing outstaffing services is currently not regulated by law in Ukraine.","PeriodicalId":395338,"journal":{"name":"Intellect XXІ","volume":"15 2 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":"115813469","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":"CONTEMPORARY ART COMMUNICATION MODELS","authors":"V. Jurėnienė, Rugilė Navickaitė","doi":"10.32782/2415-8801/2022-3.1","DOIUrl":"https://doi.org/10.32782/2415-8801/2022-3.1","url":null,"abstract":"During the 2nd half of the XXth century, new art forms emerged; they were characteristic of the focus on the expression of conceptual ideas (actionisms, performances). Art created using new technologies is emphasised. Communication emphasises the goal of art to be visible, comprehensible and interpreted. When studying the messages encoded in a work of art by the author, time, space, environment, content, channel, receiver’s engagement and message decoding are important. It has been pointed out that encoding of the author’s message and the relationship with the receiver-spectator in contemporary fine art communication require the spectator’s effort, engagement, interest, mental activity. The ain of article – to analyse contemporary art communication models. Research methods. Comparative analysis of scientific literature and the comparative method.","PeriodicalId":395338,"journal":{"name":"Intellect XXІ","volume":"23 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":"124482233","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":"INTERACTION OF INTERNET ENTERPRISES WITH CONSUMERS OF GOODS AND SERVICES IN MODERN CONDITIONS OF GLOBAL CHALLENGES","authors":"K. Nikitenko","doi":"10.32782/2415-8801/2021-2.17","DOIUrl":"https://doi.org/10.32782/2415-8801/2021-2.17","url":null,"abstract":"The modern development of economic relations, their global nature on the one hand, and the development of information and communication technologies, on the other, have led to the emergence of a specific form of these relations - electronic business and e-commerce. Market entities quickly master new opportunities for organizing business communications and are actively involved in the electronic business environment. This leads to the fact that access to information technologies becomes not just a competitive advantage, but a necessary condition for the functioning of market entities. However, despite the rapid development of electronic business communications, there are a large number of problems that hinder the integration of the national economy into the global economic electronic space. Large Ukrainian corporations with significant export volumes and extensive foreign economic ties simply cannot afford to stay outside the space of the modern world market, in which its electronic part is beginning to account for an increasing share. Large sales volumes allow, even if a small part of the manufactured products is sold at the first stages, to ensure the economic efficiency of their electronic platforms. It has been established that e-commerce is a type of economic activity, the essence of which is to carry out various business transactions between business entities, business activities in cyberspace, ie the use of the Internet and other interactive functions.\u0000The development of e-commerce is becoming increasingly important in the context of globalization of economic processes, due to the possibility of achieving a global presence and economic activity worldwide, global choice of goods and services regardless of geographical location, optimization of trade flows, reducing costs for servicing the operation, which, in turn, leads to lower prices, the emergence of new goods and services (remote banking, insurance, brokerage services). Unfortunately, in Ukraine, the field of e-commerce is inferior to many developing countries, primarily due to the high level of distrust and low public awareness of the e-business sector, insufficient level of modernization of information and telecommunications technologies. Today in Ukraine, the segments of e-commerce - business-to-business (B2B) and business-to-consumer (B2C) are the most developed and represent, respectively, the sphere of concluding electronic business transactions between business entities. The article examines the reasons why the potential of e-commerce in Ukraine is not fully realized and the main factors of the growth of Internet commerce in the country.","PeriodicalId":395338,"journal":{"name":"Intellect XXІ","volume":"64 3 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":"132186427","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":"INFLUENCE OF DIRECT FOREIGN INVESTMENTS ON THE ECONOMIC DEVELOPMENT OF DEVELOPING COUNTRIES (FROM THE CASE OF MEXICO)","authors":"N. Kuznietsova","doi":"10.32782/2415-8801/2019-5.25","DOIUrl":"https://doi.org/10.32782/2415-8801/2019-5.25","url":null,"abstract":"","PeriodicalId":395338,"journal":{"name":"Intellect XXІ","volume":"11 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":"133896738","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":"MECHANISM OF PRICING IN UKRAINE","authors":"V. Evtushenko, M. Kudinova","doi":"10.32782/2415-8801/2019-6.12","DOIUrl":"https://doi.org/10.32782/2415-8801/2019-6.12","url":null,"abstract":"","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":"133851039","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":"PANFLATION AS MANIFESTATION OF CRISIS PHENOMENA IN MODERN SOCIO-ECONOMIC REALITY","authors":"N. Reshetnyk, N. Shulpina, O. Reshetnyk","doi":"10.32782/2415-8801/2021-3.9","DOIUrl":"https://doi.org/10.32782/2415-8801/2021-3.9","url":null,"abstract":"The article considers the problem of new, modified, inflation processes manifestation in the present-day market environment. Modern approaches to the inflation processes analysis are brought to light. In particular, the problems of inflation detection, causes of inflation, anti-inflation policy and acceptable level of inflation for countries with different levels of market development are revealed. Attention is paid to modern directions of inflation research. Manifestations of inflation processes modifications are determined in the article, penetration into economy related fields such as educational, social, intellectual, etc. are revealed. The focus is set on the necessity of a new look at these processes, in particular it concerns the emergence of modern, scantily explored categories, such as “shrinkflation” and “panflation”, which require more thorough research. It is proved that inflation processes in the monetary environment acquire new qualities as a result of the active development of cryptocurrencies varieties which operate outside of state regulation. Inflation processes deepen in the financial environment due to the state uncontrolled spread of financial innovation instruments (derivatives), characterized by separation from their ontological, material basis. In today’s financial markets, speculative transactions with innovative products are not directly related to production, which provokes constant financial instability. It is shown that the modern economy – the knowledge economy in Ukraine is exposed to inflation processes, which manifest themselves in the devaluation of the human capital role as a factor of production. The entire educational sphere in its various manifestations is devaluated, in particular, productive learning time, knowledge level, its assessment, educational documentation and moral and ethical standards of scientific activity is depreciated.\u0000It is shown that these processes lead to the depreciation of labour costs and the gap with the level of education. The peculiarities of these processes influence on the Ukrainian economy development are revealed. It is stated that ignoring these manifestations of panflation processes leads to their reproduction, expansion and penetration into new spheres.","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":"132709310","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 INNOVATIONS OF TELECOMMUNICATIONS ENTERPRISES: SUMMARY, ASSESSMENT AND IMPLEMENTATION","authors":"Mykhailo Noniak","doi":"10.32782/2415-8801/2019-6.53","DOIUrl":"https://doi.org/10.32782/2415-8801/2019-6.53","url":null,"abstract":"","PeriodicalId":395338,"journal":{"name":"Intellect XXІ","volume":"15 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":"132932488","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":"MAIN DIRECTIONS IN THE PUBLISHING AND POLYGRAPHIC COMPLEX","authors":"S. Gutkevych, L. Shenderivska","doi":"10.32782/2415-8801/2021-2.5","DOIUrl":"https://doi.org/10.32782/2415-8801/2021-2.5","url":null,"abstract":"The article reveals the main issues related to the management of publishing and printing companies in the current conditions of economic development. The enterprises of the publishing and printing complex are considered as objects of investment. The basic functions of management, such as planning, organization, motivation, analysis, control are defined. Modern enterprises, which meet the needs of consumers and meet their economic interests, along with the classic tasks perform a number of socially significant functions that do not provide direct capitalization, but become a prerequisite for competitiveness. Thus, the implementation of social projects requires additional costs and is not for profit, adherence to the principles of green economy does not always have an economic benefit for the company, but requires investment. In this way, the management of enterprises becomes more open, externally oriented, and the focus shifts from the economic purpose of functioning to the social mission of the business entity. This fully corresponds to the enterprises of the publishing and printing industry, which is not a priority sector of the national economy, but is attractive to investors as one that is associated with the formation, use, development of intellectual capital. We analyzed the general management methods used in publishing and printing companies, the results of which established a number of features. Economic management methods are more developed in medium-sized enterprises, which in their work are guided by the provisions on bonuses. The payment of bonuses in small businesses is unsystematic due to the unstable amount of funding, and depends on the decision of the head of the distribution of funds between different areas of development, which negatively affects the motivation to work. At the same time, to increase the level of social protection of workers, printing companies are introducing an hourly form of wages for workers, which helps to stabilize wages in underemployment. To ensure the competitiveness of printing production, it is advisable to ensure the efficiency of production by improving operational and calendar planning, the use of parallel or combined cycle, automation of orders, improving quality control in preparation for printing, development of logistics capacity, focus on high level of services.","PeriodicalId":395338,"journal":{"name":"Intellect XXІ","volume":"76 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":"133554709","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":"DIRECTIONS FOR IMPROVING THE MANAGEMENT OF TRANSBOUNDARY WATER RESOURCES BY THE EXAMPLE OF THE WESTERN BUG RIVER","authors":"Victor Yakovyuk","doi":"10.32782/2415-8801/2019-5.21","DOIUrl":"https://doi.org/10.32782/2415-8801/2019-5.21","url":null,"abstract":"","PeriodicalId":395338,"journal":{"name":"Intellect XXІ","volume":"44 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":"122426708","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":"SCIENTIFIC ASPECTS OF DEFINITION OF PRODUCTION STRATEGY OF ENTERPRISE","authors":"Yuliia Hlivinska","doi":"10.32782/2415-8801/2019-6.8","DOIUrl":"https://doi.org/10.32782/2415-8801/2019-6.8","url":null,"abstract":"","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":"115980987","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}