Intellect XXІ最新文献

{"title":"PROSPECTS OF MINIMIZING THE LEVEL OF FINANCIAL RISKS DUE TO THE IMPLEMENTATION OF FINANCIAL CONTROLLING AT THE ENTERPRISE","authors":"Anastasiia Pinti, I. Lapina","doi":"10.32782/2415-8801/2022-3.8","DOIUrl":"https://doi.org/10.32782/2415-8801/2022-3.8","url":null,"abstract":"The article substantiates the relevance and significance of the implementation of financial controlling in the financial and economic activities of enterprises. The role of the implementation of financial controlling in improving the functioning of enterprises is presented. Financial controlling should be considered a highly effective tool for achieving minimization of the impact of financial risks on the processes of the company's functioning. The main functions of financial controlling are presented and the components of the financial controlling system at enterprises are characterized. Financial controlling should be noted as a highly effective coordinating system for ensuring relationships between the formation of an information base, financial analysis, financial planning and internal financial control at the enterprise. The expediency of forming hedging strategies in order to minimize financial risks in the process of the enterprise's management process is argued. One of the prospects for reducing the level of financial risks is the hedging process, which is characterized by the use of mechanisms to neutralize the risk of probable financial losses: both internal (which are carried out by the company independently) and external (based on the transfer of risks to other entities). The methods of minimizing financial risks, which are recommended to join financial controllers at the enterprise, are highlighted. Ways to avoid financial risks and the possibility of obtaining additional sources of profit formation of the enterprise are presented. The processes of neutralization of financial risks in the financial controlling system must be based on certain conditions, and it is worth emphasizing that the rejection of one financial risk does not generate the occurrence of another risk of a higher or equivalent level. The mechanism of financial controlling of the enterprise based on the minimization of financial risks is described. Financial controlling needs to focus on financial operations that are not typical for the financial activities of the enterprise and are of an innovative nature.","PeriodicalId":395338,"journal":{"name":"Intellect XXІ","volume":"37 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":"126845513","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":"EU EXPERIENCE IN THE APPLICATION OF AGROECOLOGICAL SCHEMES IN THE SPHERE OF PROTECTION OF BIODIVERSITY OF PROTECTED AREAS","authors":"O. Kobzar","doi":"10.32782/2415-8801/2022-3.2","DOIUrl":"https://doi.org/10.32782/2415-8801/2022-3.2","url":null,"abstract":"The article considers the scientific and organizational bases for the development and implementation of agro-ecological schemes, according to which payments are paid for achieving results in the field of conservation of biodiversity of protected areas. It is noted that in practice there exists a continuum of approaches to delivering biodiversity objectives on agricultural land within the boundaries of protected areas and areas with high natural value, ranging from the more conventional management-based approaches, to those approaches that reward only the results that are achieved, irrespective of the methods used. Results-based payments create a market for environmental services, including biodiversity. Production of these services needs to be incentivised on areas best placed to deliver on specific target. For biodiversity this includes Natura 2000 and land of similar character and high nature value farmland. Results-based payments relate to the achievement of a defined environmental result, and the farmer or land manager is allowed the flexibility to choose the most appropriate management to achieve that result (in contrast to management-based schemes where the farmer is contracted to undertake specific actions). With results-based payments there are typically varying levels of payment, where the level of payment reflects the quality of the biodiversity, or level of achievement of other environmental targets, assessed at field level. Also identified that for results-based schemes the calculation payment is based on the income foregone and additional costs incurred in implementing the typical farming practices required to achieve the result indicators and transaction costs. It is concluded that overwhelming benefits of the results-based payments approach are the associated tiered payments which are both financially efficient and incentivise higher quality results; the opportunity for farmers to use their management skills, professional judgment and farm knowledge. The main problem for the implementation of effective results-based schemes is the presence good data about the dynamic relationship between the target ecosystems and the economics and management choices of the farming systems that support them.","PeriodicalId":395338,"journal":{"name":"Intellect XXІ","volume":"67 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":"127114101","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 PROSPECTS FOR THE DEVELOPMENT OF DARK TOURІSM","authors":"M. Hrabar, M. Kashka, Svitlana Ivanytsia","doi":"10.32782/2415-8801/2021-2.3","DOIUrl":"https://doi.org/10.32782/2415-8801/2021-2.3","url":null,"abstract":"The artіcle іs devoted to the study of dark tourіsm as a promіsіng area of tourіsm development. The paper reveals the theoretіcal and methodologіcal prіncіples of dark tourіsm, hіghlіghts іts varіetіes. The hіstorіcal and cultural bases of dark tourіsm development are studіed. The objects of dark tourіsm are consіdered. The development of dark tourіst sіtes іs due to the іnherent human іnterest іn mortalіty and the dark aspects of humanіty.\u0000Іt was found that tourіsts are wіllіng to vіsіt the resonant places of crіmes, even after the crіme іs over. Such resonant objects of dark tourіsm іnclude: places where genocіde was planned or commіtted; mass murder sіtes; places where terrorіst acts were commіtted; places where state-sanctіoned human rіghts vіolatіons, torture and murder took place; places assocіated wіth the colonіal era and vіolence (іn partіcular, places of former colonіes or massacres). Dark tourіsm has several varіetіes: «catastrophe tourіsm», «cemetery or necropolіs», «ghost tourіsm or mystіcal tourіsm». The bіggest man-made dіsaster was Chornobyl. Thіs catastrophe was the worst accіdent at a nuclear power plant, but today thіs destіnatіon іs promіsіng from the standpoіnt of dark tourіsm. Іmprovіng the tourіsm potentіal of Chernobyl іs one of the maіn prіorіtіes іn the development of the exclusіon zone and the approprіate steps by each of the stakeholders should be as effectіve as possіble. The serіes «Chernobyl» sіgnіfіcantly affected tourіsm іn Prіpyat, namely, the flow of foreіgn tourіsts to the cіty has іncreased fіvefold.\u0000The maіn factors of іnterest іn dark tourіsm are gіven. Іf tourіsm іs assocіated wіth pleasure, «dark tourіsm» fіrst encounters an oxymoron, assocіatіng a typіcally enjoyable actіvіty wіth the extremely unpleasant events of the past. The exіstence of numerous cemeterіes wіth personalіtіes who have marked world hіstory іn varіous fіelds (lіterature, phіlosophy, musіc, etc.) has led to the creatіon of ASCE – the Assocіatіon of Famous Cemeterіes of Europe.\u0000 The maіn purpose of ASCE іs to promote European cemeterіes as a fundamental part of the cultural herіtage of mankіnd, as well as to raіse awareness of European cіtіzens about the іmportance of relevant cemeterіes.","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":"129145613","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":"ORGANIZATION OF ACCOUNTING OF EVACUATION OF INDUSTRIAL ENTERPRISES","authors":"A. Kuchuk","doi":"10.32782/2415-8801/2021-1.20","DOIUrl":"https://doi.org/10.32782/2415-8801/2021-1.20","url":null,"abstract":"The article describes the theoretical and methodological features of accounting for the evacuation of industrial enterprises. It was determined that the accounting system plays an important role in the formation of information support for the management of the process of evacuation of industrial enterprises from occupied territories or territories of hostilities. Considering the specifics of the object under study, there is a need to justify new approaches to the organization of accounting for the process of evacuation of an industrial enterprise. Yes, there is a need to identify the subjects of the organization and management of the evacuation process, as well as the subjects of the organization and accounting; establishment of accounting organization stages; determination of responsibility for accounting; organization of primary registration at all stages of evacuation; determination of the form of reporting on enterprise evacuation processes; organization of activities of the accounting service in safe territories; organization of information and communication links; development of a working plan of accounts. The definition of the peculiarities of the accounting organization is related to the accounting system that has developed in Ukraine and allows for the presence of several subsystems that have their own characteristics. We can see the reflection of these changes in the legislative acts and regulatory documents of the state, taking into account the peculiarities of business, formalized in the accounting of industrial enterprises. The accounting of the business structure must contain alternative options for the economic accounting of the evacuation, which is fixed by the order of the enterprise. It is worth noting that the size of the business structure and the scope of its activities largely determine the share of one or another type of accounting. Accounting for the evacuation of industrial enterprises as a specific element of the accounting system should create an organizational and methodological environment. The issue of the organization of accounting for the evacuation of industrial enterprises, in the sectoral aspect, is not sufficiently covered in the scientific literature, therefore there is a need for a theoretical justification and development of models for the organization of accounting at industrial enterprises with the determination of the structure, scope, terms and forms of submission of information for management, which is gaining relevance in a post-industrial society.","PeriodicalId":395338,"journal":{"name":"Intellect XXІ","volume":"37 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":"130218410","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":"COGNITIVE APPROACHES TO TERRITORIAL DEVELOPMENT PROJECT MANAGEMENT","authors":"Maryna Kutsenko","doi":"10.32782/2415-8801/2020-3.7","DOIUrl":"https://doi.org/10.32782/2415-8801/2020-3.7","url":null,"abstract":"","PeriodicalId":395338,"journal":{"name":"Intellect XXІ","volume":"174 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":"133991990","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 APPLICATION OF BINARY CLASSIFICATION METHODS FOR EVALUATION OF INTERNATIONAL TRADE","authors":"N. Dziubanovska, V. Yeromenko, Halyna Seniv","doi":"10.32782/2415-8801/2019-6.2","DOIUrl":"https://doi.org/10.32782/2415-8801/2019-6.2","url":null,"abstract":"","PeriodicalId":395338,"journal":{"name":"Intellect XXІ","volume":"347 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":"134017305","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":"ANALYSIS OF FACTORS OF INFLUENCE ON THE FORMATION OF COMPETITIVENESS OF INDUSTRIAL ENTERPRISES","authors":"I. Dashko","doi":"10.32782/2415-8801/2022-1.2","DOIUrl":"https://doi.org/10.32782/2415-8801/2022-1.2","url":null,"abstract":"In this article the problems of determining the place of competitiveness of enterprises were considered. The factors that experts evaluate in the points that determine the ranks of factors are analyzed and it is noted that the value of the highest rank can not exceed the total number of factors. Used for convenience of reduction calculations for factors. The method of expert assessments used to assess the degree of influence of factors on the economic condition of industrial enterprises is studied. The technique of the expert method is indicated. Conditional ranks of factors, transformed ranks for each expert and ranks of factors for each expert are substantiated. After the transformation of ranks, the loss of information was assessed by experts at the following stages: the sum of the ranks of each factor is determined and the conditional ranks of the factors are determined by the sum of the ranks. The critical value of the normalized Laplace function by the formula is calculated to estimate the significance of the Spearman coefficient. The influence of factors on the economic condition of industrial enterprises is shown. It is noted that the pricing policy of an industrial enterprise depends on the performance of the industrial enterprise. The influence of components on the economic situation is shown industrial enterprises. It is investigated that the results of the influence of components on the economic condition of industrial enterprises show that the significant influence of factors determined which components have the greatest impact on the economic condition of enterprises. It is noted that the process of personnel planning and management is aimed at ensuring the appropriate level of economic security and should include the organization of the system of selection, hiring, training and motivation of necessary workers, including material and moral incentives, prestige and creative will, social benefits. It is determined that the formation of a strategy to ensure the competitiveness of industrial enterprises should contain primarily components: technological, personnel and environmental.","PeriodicalId":395338,"journal":{"name":"Intellect XXІ","volume":"20 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":"127987325","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":"UKRAINE IN THE GLOBAL COORDINATES OF THE TRANSITIVE SOCIAL ECONOMY MODEL","authors":"A. Simakhova","doi":"10.32782/2415-8801/2019-6.32","DOIUrl":"https://doi.org/10.32782/2415-8801/2019-6.32","url":null,"abstract":"","PeriodicalId":395338,"journal":{"name":"Intellect XXІ","volume":"104 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":"121170343","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 TRENDS IN TOURISM MANAGEMENT IN UKRAINE","authors":"O. Lytvyn","doi":"10.32782/2415-8801/2023-1.4","DOIUrl":"https://doi.org/10.32782/2415-8801/2023-1.4","url":null,"abstract":"The article examines the current trends in tourism management in Ukraine. The tourism industry of Ukraine is an important component of the economic and social development of the country. However, taking into account the existing risks, rapid changes and instability of the situation in the world and in the country, there is a need for a detailed analysis of the methods and methods of managing tourist activities at the state, regional and tourist enterprise levels. The tourism industry is of great importance for the economy of Ukraine, as it is one of the components of filling the state budget, creating additional jobs, improving the country's image at the international level, and ensuring social and economic development. The theoretical and practical meaning of \"management\" is the influence of the subject of management on the object of management. The subject of tourism management is state authorities, and the object is tourist enterprises (tourist agents and operators), as well as other enterprises and organizations involved in the formation of the tourist product, servicing and meeting the needs of tourists. The organizational structure of the management of the tourism sector at the regional level is ensured by the effective activity of the relevant structural units. Departments or departments of culture and tourism function in regional state administrations. In some cases, the number of employees is significantly limited or does not correspond to the tourist potential of the region. In the organization of tourist trips, an important place is occupied by tourist enterprises, which cannot function without a management system. An effective management system ensures the competitiveness and efficiency of the enterprise. A necessary condition for the creation and promotion of a quality tourist product is the use of innovative technologies as a means of information exchange. The management of a tourist enterprise should be aimed at implementing the optimal tourism product or service to achieve competitive advantages and ensure livelihoods. It has been established that natural, human, and financial resources, which are provided by social, economic, legal, and organizational levers, have the greatest influence on the development of tourism in Ukraine. It is noted that modern management methods are not always effective and do not have a systemic nature at the state and regional level. Improvement of the management system at all levels will allow effective use of tourist potential and development of the tourism industry.","PeriodicalId":395338,"journal":{"name":"Intellect XXІ","volume":"48 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":"129307148","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":"SUPPLY LOGISTICS MANAGEMENT OF ENTERPRISE: STRATEGIES LEAN & AGILE","authors":"K. Pryakhina","doi":"10.32782/2415-8801/2019-5.14","DOIUrl":"https://doi.org/10.32782/2415-8801/2019-5.14","url":null,"abstract":"","PeriodicalId":395338,"journal":{"name":"Intellect XXІ","volume":"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":"129067798","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}