{"title":"Study of Methodological Approaches to the Economic Assessment of Intellectual Property","authors":"Maria Maslak, Petro Pererva","doi":"10.15276/ej.03.2023.5","DOIUrl":"https://doi.org/10.15276/ej.03.2023.5","url":null,"abstract":"The article examines both national and international methods of economic evaluation of intellectual property objects, which represent a complex of interrelated norms and rules that determine the concepts and principles of evaluation. The first group includes methods and methodological recommendations based on the cost assessment of the costs of creating intellectual objects and income from their consumption. The second group includes methods and methodical recommendations, in which the assessment of intellectual and innovative activity is considered from the standpoint of the effectiveness of investments in intellectual and innovative projects. The third group of methods for evaluating the effectiveness of intellectual products is used in close relationship with the type of effect that can be obtained when consuming intellectual property. The fourth group of methods evaluates the effectiveness of intelligent products and involves carrying out appropriate calculations at individual stages of their life cycle.","PeriodicalId":477689,"journal":{"name":"Ekonomìčnij žurnal Odesʹkogo polìtehnìčnogo unìversitetu","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136242579","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 The Pollution of Agricultural Territories of Ukraine and the Possibility of Applying International Innovative Approaches to Solving the Problem","authors":"Nadia Stoliarchuk","doi":"10.15276/ej.03.2023.7","DOIUrl":"https://doi.org/10.15276/ej.03.2023.7","url":null,"abstract":"The article analyzes the main indicators that characterize the degree of environmental pollution, the level of expenses for the elimination of the consequences of pollution and the level of application of innovations for the purpose of ecological production: Global index of food security, Global index of waste, Volume of costs for waste management by type of disposal, depending on the level of the country's income, the main indicators that determine the resource intensity of waste, the Global Innovation Index. Innovative approaches and policies of EU countries in the fight against waste and greening of production have been studied. The directions of the development of environmental policy of Ukraine at the stage of European integration are characterized.","PeriodicalId":477689,"journal":{"name":"Ekonomìčnij žurnal Odesʹkogo polìtehnìčnogo unìversitetu","volume":"104 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136242580","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":"Coordination of Financial Flows Within the Organizational and Technological System","authors":"Vitaliy Zakharchenko, Vira Kandieieva","doi":"10.15276/ej.03.2023.4","DOIUrl":"https://doi.org/10.15276/ej.03.2023.4","url":null,"abstract":"The research examines the issue of planning and control of the break-even operation of organizational and technological systems at innovatively active enterprises throughout the entire period of implementation of the production program for the release of innovative products. Attention is paid to the characteristics of the main indicator of profitability and financial stability of innovative production – profitability. It is emphasized that in each planning period, the profitability of the system depends on the amount of direct costs for the formation of orders and fixed costs of the entire innovative enterprise. Using the method of a multistep process, the formation of the payment table was formalized during the execution of the developed program. The formation of the payment system is closely related to the problem of managing financial flows and it should be considered from the standpoint of general planning and control of cash flows between the system and external economic entities, internal flows of the system. The definition of the algorithm of the mathematical model of the task of determining the financial flows of the organizational and technological system with the early cycle of innovative production is presented.","PeriodicalId":477689,"journal":{"name":"Ekonomìčnij žurnal Odesʹkogo polìtehnìčnogo unìversitetu","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136242581","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 the European Experience of Implementing the Circular Economy Paradigm at Enterprises in the Conditions of Post-War Recovery","authors":"Iuliia Gavrysh, Anna Pohrebniak, Angela Symonenko","doi":"10.15276/ej.03.2023.2","DOIUrl":"https://doi.org/10.15276/ej.03.2023.2","url":null,"abstract":"This article analyzes the European experience in implementing a circular economy in the post-war period. It examines the impact of socioeconomic and market conditions on implementation success, focusing on the level of economic development, public awareness, infrastructure, government support, competition, innovation, and international cooperation. The article indicates the need for an integrated approach, control and monitoring systems, as well as the implementation of effective mechanisms to ensure compliance of enterprises with circular principles. It is a valuable source of information for researchers, government agencies, businesses and the public interested in implementing a circular economy for post-war recovery.","PeriodicalId":477689,"journal":{"name":"Ekonomìčnij žurnal Odesʹkogo polìtehnìčnogo unìversitetu","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136242571","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}
Nataliia Husarina, Hanna Hratsiotova, Karolina Bradul
{"title":"Theoretical Essence of the Market: Functions, Forms, Structural Components and Market Infrastructure of Ukraine","authors":"Nataliia Husarina, Hanna Hratsiotova, Karolina Bradul","doi":"10.15276/ej.03.2023.3","DOIUrl":"https://doi.org/10.15276/ej.03.2023.3","url":null,"abstract":"The issue of the importance of market functioning within the framework of globalization of the world economy is quite relevant. The article determines that in the economic literature there is still no single point of view on the essence of the market, and therefore a study of existing interpretations of the concept of \"market\" is carried out. The market as an economic category is analyzed, the market structure is detailed, and the classification of Ukrainian markets is provided. The author describes the main functions of the market and emphasizes the basic conditions without which the market cannot fulfill its functions. It is emphasized that Ukraine is on the way to creating conditions for market functioning, and the main developments in the field of ensuring the basis for market functioning are noted. The importance of market infrastructure is emphasized, and its components and functions are highlighted.","PeriodicalId":477689,"journal":{"name":"Ekonomìčnij žurnal Odesʹkogo polìtehnìčnogo unìversitetu","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136242572","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}
Fahri Aswan, Enda Noviyanti Simorangkir, Nagian Toni, Galumbang Hutagalung
{"title":"The Effect of Price Book to Value, Earning Per Share and Debt Equity Ratio on the Share Prices of Property: the Case of Real Estate and Building Construction Companies Listed on the Indonesia Stock Exchange","authors":"Fahri Aswan, Enda Noviyanti Simorangkir, Nagian Toni, Galumbang Hutagalung","doi":"10.15276/ej.03.2023.8","DOIUrl":"https://doi.org/10.15276/ej.03.2023.8","url":null,"abstract":"Listed on the Indonesia Stock Exchange. Scientific and methodical article. This research is a study conducted to determine the effect of Price Book To Value, Earning Per Share and Debt Equity Ratio on the Share Price of Property, Real Estate and Building Construction Companies Listed on the Indonesia Stock Exchange for the 2018-2021 Period. This study uses a quantitative approach with secondary data sources obtained from the company's financial statements published at www.idx.co.id. The sampling technique in this study is to use purposive sampling technique, with a total of 10 companies with data for 4 years so that it has a total sample of 40 data. The results of this study indicate that Price Book To Value, Earning Per Share, Debt Equity Ratio has a significant positive effect on stock prices in Property, Construction and Real Estate companies listed on the IDX.","PeriodicalId":477689,"journal":{"name":"Ekonomìčnij žurnal Odesʹkogo polìtehnìčnogo unìversitetu","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136242574","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 of Agriculture and the Role of Banks in Lending the Agricultural Sector of Ukraine","authors":"Svitlana Andros, Vasyl Gerasymchuk","doi":"10.15276/ej.03.2023.1","DOIUrl":"https://doi.org/10.15276/ej.03.2023.1","url":null,"abstract":"The purpose of the study is to theoretically substantiate the sources of financing for agriculture and develop the main directions for ensuring the availability of credit funds to agricultural producers. The determinants that limit the access of agricultural enterprises to financial resources are investigated. The balances of funds on loans granted to agriculture, forestry and fisheries by regions of Ukraine are presented. The analysis of the share of loans to agriculture in the context of the regions of Ukraine in the portfolio of agricultural loans of banks was carried out. Scientific approaches to providing agricultural enterprises with access to credit resources have been improved. Directions for improving the credit provision of agriculture are proposed.","PeriodicalId":477689,"journal":{"name":"Ekonomìčnij žurnal Odesʹkogo polìtehnìčnogo unìversitetu","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136242573","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}
Natalia Selivanova, Anna Hryhorieva, Oleksandra Probniak
{"title":"Taxation Perculiarities of DIA City Residents","authors":"Natalia Selivanova, Anna Hryhorieva, Oleksandra Probniak","doi":"10.15276/ej.03.2023.6","DOIUrl":"https://doi.org/10.15276/ej.03.2023.6","url":null,"abstract":"The article is dedicated to studying the peculiarities associated with the taxation of IT companies that are legal entities and residents of DIA City. The main research and publications of domestic scientists-researchers are considered, and the main advantages that resident companies receive, such as exemptions from income tax, dividends, and value-added tax, are characterized, as well as the challenges and ambiguities associated with taxation rules and procedures. The current issues regarding the peculiarities of accounting and taxation of IT companies' activities in Ukraine, given the constant changes in the regulatory framework of our country, are highlighted. The main changes in Ukraine's tax legislation regarding the taxation system of the IT sector are discussed. The main criteria that a DIA City resident should meet are evaluated. A comparison of the taxation conditions for IT companies in different countries is provided.","PeriodicalId":477689,"journal":{"name":"Ekonomìčnij žurnal Odesʹkogo polìtehnìčnogo unìversitetu","volume":"104 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136242586","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":"Problem Loan Debt of Agricultural Business Entities in the Loan Portfolio of Ukrainian Banks: Analysis and Evaluation of Change in Key Components","authors":"Svitlana Andros, Vasyl Gerasymchuk","doi":"10.15276/ej.02.2023.1","DOIUrl":"https://doi.org/10.15276/ej.02.2023.1","url":null,"abstract":"The purpose of the article is to analyze and evaluate the portfolio of problem loan debt of business entities in the field of agriculture and hunting. The issues of the state and dynamics of problem debt of business entities in the field of agriculture and hunting and its components in the loan portfolio of domestic banks are considered. The trends in the problem debt of business entities in the field of agriculture and hunting for the period 2009-2023 have been studied. The share of non-performing loans in the banking system of Ukraine is shown. Analyzed the volume and share of non-performing loans to agriculture and hunting by the size of the enterprise. The share of loans granted to agriculture and hunting in national and foreign currencies is estimated by the size of the enterprise. The share of non-performing loans to agriculture and hunting in national and foreign currency in the portfolio of non-performing loans by the size of the enterprise is presented. It is proved that bad debts of credit institutions are considered as an indicator of the general state of the economy. Methodological approaches to building an effective system for settling problematic debts of business entities in the field of agriculture and hunting in the bank have been developed.","PeriodicalId":477689,"journal":{"name":"Ekonomìčnij žurnal Odesʹkogo polìtehnìčnogo unìversitetu","volume":"87 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135503307","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 International Conflicts on Economic Development","authors":"Serhii Sarbash","doi":"10.15276/ej.02.2023.6","DOIUrl":"https://doi.org/10.15276/ej.02.2023.6","url":null,"abstract":"The article is an attempt to study impact of international conflicts on economic development and growth under the modern conditions of global environment. It is accentuated that the new threats and challenges are reflected in the changes going on in the principles of global development. A country is most likely to initiate a war conflict when it feels the highest degree of economic decline or when the aggressor country’s level of economic deceleration is higher than that in the country faced by a war. Autocratic countries initiate military aggressions against economically independent and politically different countries. The situation becomes even worse when it comes to an autocratic country with weak democratic institutes.","PeriodicalId":477689,"journal":{"name":"Ekonomìčnij žurnal Odesʹkogo polìtehnìčnogo unìversitetu","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135503308","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}