Ìnstitut buhgaltersʹkogo oblìku, kontrolʹ ta analìz v umovah globalìzacìï最新文献

{"title":"OBJECTIVE PREREQUISITES OF INNOVATIVE DEVELOPMENT OF ENTERPRISES IN UKRAINE","authors":"Nelia Chorna, Anastasia Vandiak","doi":"10.35774/ibo2023.01-02.029","DOIUrl":"https://doi.org/10.35774/ibo2023.01-02.029","url":null,"abstract":"Introduction. The development of Ukraine’s economy under the conditions of globalization and high competitive pressure involves the use of new solutions - modern equipment, technology, forms and methods of management and production organization, that is, the implementation of innovations in order to implement the achievements of scientific and technical progress into the production and social spheres. Russia’s war against Ukraine makes significant threats to the development of domestic business. Strict conditions require an increase in the innovative activity of business entities, which helps to reduce costs, increase the efficiency of production and competitiveness of products, the transition to the digital economy and technological initiatives. Global trends, such as the emergence of breakthrough technologies, digitization and acceleration of products’ life cycle, increase the relevance of innovative development in Ukrainian business and the country’s economy in general. ased on this, innovative development is the main priority of Ukrainian socio-economic development, a prerequisite for improving the quality of products and increasing the competitiveness of domestic production. Methods. During the process of scientific research, the authors used: dialectical method of cognition, scientific abstraction, analysis, synthesis, observation, comparison, description, generalization, systemic approach. The specified methodical tools are used for: consideration of the essence and disclosure the peculiarities of enterprises’ innovative development in modern conditions; determination its further prospects in Ukraine. Results. Objective prerequisites of innovative development of enterprises in Ukraine in the context of globalization challenges are summarized. The key parameters of state support for innovative activity, the functioning of the appropriate institutional environment, the creation of an effective system of introducing innovations at the enterprise through resource, technological and market components of innovative activity are substantiated. The prospects of an innovative type of domestic business development based on foreign experience as a decisive condition for our country’s forward movement are determined. Discussion. Taking into account the current global economic and geopolitical challenges, as well as in order to eliminate the negative consequences of Russian military aggression, it is necessary to ensure the proper socio-economic development of Ukraine based on the activation of innovations. The level of economy innovativeness has become a determining criterion for each state’s readiness to join the European Union, the main goal of which is to unite the scientific and technical potential of European countries with the aim of their integration into the European and global innovation network. Therefore, further scientific developments in this field, which will have an applied nature, are extremely important.","PeriodicalId":486982,"journal":{"name":"Ìnstitut buhgaltersʹkogo oblìku, kontrolʹ ta analìz v umovah globalìzacìï","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136368820","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":"TAX POLICY OR STOCHASTIC PERTURBATIONS","authors":"Petro Khomyn","doi":"10.35774/ibo2023.01-02.007","DOIUrl":"https://doi.org/10.35774/ibo2023.01-02.007","url":null,"abstract":"Introduction. The chaotic attempts to reform the domestic taxation system have been called tax policy for some time. It seems that it was started by an attempt to join such a weighty Greek term. As a result, there was an inconsistency in the terminology, which to some extent veils the problems of taxation, so its deductive understanding has both scientific and practical significance, and is therefore relevant. Methods. The study of the outlined problem was carried out using the following methods: deduction, that is, a critical understanding of a number of publications by scientists who considered individual tax innovations under the aspect of fiscal policy and the synthesis of such information in order to substantiate its own understanding. The results. It is emphasized that stochastic and chaotic perturbations in taxation do not correspond to the essence of the definition of \"tax policy\". Argumentation that serves as confirmation of this thesis is given on specific examples. It is noted that the lack of theoretical justification for changes in tax policy, even with their partial rationality, turns into an unpredictable leveling of this positive. First of all, as a result of ignoring the limits of accounting, defined by the classic Y.-F. Sherom, since there is no proper relationship between this subject and tax policy, and fiscal innovations are not accompanied by synchronous accounting methodological support, so it has to be formed by trial and error. As a result, methodologically unmotivated sub-accounts are introduced, the use of which even creates additional conditions for falsification of monetary transactions for the payment of value added tax. The need to harmonize tax policy with classical taxation rules is emphasized. It is indicated that this is possible when the problems of tax policy will be in the center of attention of scientists. Discussion. In this area, one should look for promising ways to solve the problems of tax policy. And taking into account its complexity, it is worth listening first of all to the opinions of practicing accountants, and not to anonymous \"inventors\" of all kinds of complications, which are introduced without taking into account the laboriousness of accounting support for taxation and control over its reliability, and therefore do not lead to effective consequences.","PeriodicalId":486982,"journal":{"name":"Ìnstitut buhgaltersʹkogo oblìku, kontrolʹ ta analìz v umovah globalìzacìï","volume":"239 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136368822","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":"OVERCOMING THE GAP BETWEEN THE HIGHER EDUCATION SECTOR AND THE LABOR MARKET AS A FACTOR OF REALIZING INTELLECTUAL POTENTIAL","authors":"Roman Voloshyn","doi":"10.35774/ibo2023.01-02.019","DOIUrl":"https://doi.org/10.35774/ibo2023.01-02.019","url":null,"abstract":"Introduction. The role of intellectual potential in the conditions of the fourth industrial revolution is growing significantly. Dynamic technological changes form new demands on the labor market and, accordingly, the market of higher education. The ability of the higher education system to respond to the demands of the labor market and quickly provide them by training specialists of the appropriate level and qualification is becoming more and more relevant. Due to the low level of coherence of these processes and the lack of effective tools capable of maintaining the relevance of the competencies acquired by university graduates, the gap between the labor market and the higher education sector is growing. Overcoming this gap will significantly increase the level of intellectual potential and strengthen the competitiveness of the national economy. Methods. The research methodology involves a combination of theories and practical principles of studying higher education, employment and the labor market, which are combined with the processes of scientific and technological progress in the conditions of the fourth industrial revolution. The main methods used in the work are based on a systemic and interdisciplinary approach and include general scientific methods of analysis, synthesis, observation and generalization, methods of dialectics, extrapolation and statistical analysis. Results. The article defines the peculiarities of the interaction of the labor market and the higher education sector in the conditions of the fourth industrial revolution, defines the importance of intellectual potential for ensuring the transition of the economy to a new technological system, characterizes the main manifestations and problems caused by the gap between the parameters of the labor market and the higher education system. Separate indicators of the labor market by level of education were analyzed, as a result of which a direct connection between the level of education and employment was revealed, as well as the fact of an increase in the number of people discouraged from looking for work among university graduates. The main reasons for the gap between the labor market and the higher education market are given, as well as the directions for overcoming it in modern conditions are substantiated. Discussion. Further research prospects are related to the identification and study of specific cases of non-compliance the higher education system with the requirements of the labor market, as well as the development of an effective mechanism for the implementation of «lifelong learning», «open science» and self-education tools in higher educational institutions and workplaces.","PeriodicalId":486982,"journal":{"name":"Ìnstitut buhgaltersʹkogo oblìku, kontrolʹ ta analìz v umovah globalìzacìï","volume":"131 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136369326","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}