Review of transport economics and management最新文献

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INFLUENCE OF MARKETING INNOVATIONS ON THE PRODUCT POLICY OF ENTERPRISES 营销创新对企业产品政策的影响
Review of transport economics and management Pub Date : 2023-10-25 DOI: 10.15802/rtem2023/277940
I. LYSENKO
{"title":"INFLUENCE OF MARKETING INNOVATIONS ON THE PRODUCT POLICY OF ENTERPRISES","authors":"I. LYSENKO","doi":"10.15802/rtem2023/277940","DOIUrl":"https://doi.org/10.15802/rtem2023/277940","url":null,"abstract":"The purpose. Theoretical and practical aspects of using marketing innovations in the product policy of enterprises have been studied, and their impact on competitiveness and profitability of companies has been justified. The article is to analyze the role of marketing innovations in the product policy of enterprises and their impact on business development in the modern dynamic market environment. Methods. The study is based on relevant scientific research and publications, analyzing the latest trends and approaches in the field of marketing. The research was conducted through the analysis of scientific sources and empirical data, using methods such as dynamic, semantic, comparative analysis, systematization method, grouping method, analysis and synthesis, abstract-logical and expert methods, with the aim of identifying and describing various types of marketing innovations, their peculiarities and relationships with the product policy strategy of the enterprise. The results. Marketing innovations are a key factor in business development in conditions of unstable market environment and changing consumer needs. Their implementation will allow enterprises to ensure sustainable competitive development and positioning in the market. Scientific novelty lies in proposing the implementation of marketing innovations in the practice of enterprises, including the application of new methods of advertising and product promotion, creating exclusive products, using innovative technologies in production, and more. The practical significance of the research lies in its potential to form new theories and concepts in the field of marketing, increase the level of knowledge and qualifications of specialists, consider modern approaches to marketing, such as the development of new products, their market promotion, quality assurance of goods and services, and brand creation and development, with the aim of increasing the competitiveness of enterprises.","PeriodicalId":498426,"journal":{"name":"Review of transport economics and management","volume":"17 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135167784","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}
引用次数: 0
FEATURES OF THE DEVELOPMENT STRATEGY OF THE INFRASTRUCTURE ENTERPRISE OF WATER TRANSPORT 水运基础设施企业发展战略的特点
Review of transport economics and management Pub Date : 2023-10-25 DOI: 10.15802/rtem2023/278126
O. V. PYLYPENKO, А. О. NAKALIUZHNA
{"title":"FEATURES OF THE DEVELOPMENT STRATEGY OF THE INFRASTRUCTURE ENTERPRISE OF WATER TRANSPORT","authors":"O. V. PYLYPENKO, А. О. NAKALIUZHNA","doi":"10.15802/rtem2023/278126","DOIUrl":"https://doi.org/10.15802/rtem2023/278126","url":null,"abstract":"Essence and content of the activity of the infrastructure enterprise of water transport were investigated in the article; the mission and purpose of the activity of the infrastructure enterprise were formed. The indicators of the activity of Branch Dredging Fleet of the State Enterprise Ukrainian Sea Ports Administration (USPA) were analyzed, taking into account the specifics of the construction of the USPA management structure. The principles of forming a strategy for the development of an infrastructure enterprise were defined and the Complex Integrative Strategy for the Development of the Branch Dredging Fleet was proposed, with a division of the proposed measures according to the terms of implementation. The purpose of the work is to substantiate the prospective strategy of the development of the infrastructure enterprise of water transport. Method. During the writing of the article, the following methods were used: abstraction, logical, systematization and grouping were used to generalize theoretical approaches and define the essence of the concept of \"strategy\", \"essential features of the activity of an infrastructure enterprise\", \"principles of strategy formation\", \"features infrastructure enterprise development strategies\" etc.; methods of economic analysis as comparison, index were used to characterize the performance indicators of the base enterprise; tabular, graphic were used for the purpose of visual presentation of research results, methods of statistical and comparative analysis were used for study, grouping; comparison – for evaluation and interpretation of actual data on the results and efficiency of the operation of the Branch Dredging Fleet; strategic analysis were used for the formation of the strategy of the economic activity of the enterprise in the current conditions of activity. The result of the study is the formed Strategy of the complex integrative development of the Branch Dredging Fleet and the proposed measures that are part of the Strategy. The scientific novelty of the obtained results lies in the formation of the Strategy of Complex Integrated Development of the USPA Branch Dredging Fleet as well in the formation of the principles of the development strategy of the infrastructure enterprise of water transport, according to which the content of the Strategy of Complex Integrated Development is determined. A list of measures of a strategic nature, which can be the content of the enterprise's activities within the framework of the implementation of the Strategy of Complex Integrative Development, is proposed. The content and sequence of these measures are disclosed. The practical significance of the obtained results consists in the possibility of applying the research results in the activities of transport infrastructure enterprises.","PeriodicalId":498426,"journal":{"name":"Review of transport economics and management","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135167924","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}
引用次数: 0
FACTORS OF INFLUENCE ON ECONOMIC DECISION-MAKING IN BUSINESS ACTIVITY IN CONDITIONS OF MARTIAL STATE 军事状态下商业活动经济决策的影响因素
Review of transport economics and management Pub Date : 2023-10-25 DOI: 10.15802/rtem2023/278096
Natalia ZAKHARCHENKO, DOBROVA DOBROVA, Anastasiia FIALKOVSKA
{"title":"FACTORS OF INFLUENCE ON ECONOMIC DECISION-MAKING IN BUSINESS ACTIVITY IN CONDITIONS OF MARTIAL STATE","authors":"Natalia ZAKHARCHENKO, DOBROVA DOBROVA, Anastasiia FIALKOVSKA","doi":"10.15802/rtem2023/278096","DOIUrl":"https://doi.org/10.15802/rtem2023/278096","url":null,"abstract":"Goal. To study the main factors of making business decisions at enterprises. Method. The method of studying and summarizing information, the general theory of systems and system analysis were used for research. The results. The article examines changes in economic decision-making based on the factors of the micro- and macro-environment of enterprises that influence these decisions during martial law, and compares them with pre-war factors. The authors of the article analyze on the basis of statistical data the change in approaches to enterprise management, highlight the main problems and tasks of enterprise development with their comparison over time. Reasoned position of the authors regarding the improvement of strategic planning of the enterprise. Scientific novelty. Tools for improving economic decisions at enterprises of various types under the conditions of resource limitation to achieve the desired economic state of the enterprise, taking into account the planned and actual results of the enterprise's activities during the pre-war and martial law periods, are proposed. Practical significance. The conclusions made in this article can be used by entrepreneurs for the analysis of the formed business decisions and their adoption.","PeriodicalId":498426,"journal":{"name":"Review of transport economics and management","volume":"10 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135167931","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}
引用次数: 0
UKRAINIAN ENTREPRENEURSHIP IN THE CONDITIONS OF WAR: ECONOMIC CHALLENGES, THREATS AND OPPORTUNITIES 战争条件下的乌克兰企业家精神:经济挑战、威胁和机遇
Review of transport economics and management Pub Date : 2023-10-25 DOI: 10.15802/rtem2023/277965
I.V. ANHELKO
{"title":"UKRAINIAN ENTREPRENEURSHIP IN THE CONDITIONS OF WAR: ECONOMIC CHALLENGES, THREATS AND OPPORTUNITIES","authors":"I.V. ANHELKO","doi":"10.15802/rtem2023/277965","DOIUrl":"https://doi.org/10.15802/rtem2023/277965","url":null,"abstract":"Goal. The article is devoted to highlighting the state of Ukrainian entrepreneurship in the conditions of war through the prism of defining economic challenges, threats and opportunities. Method. To achieve the goal of the research, general scientific and special methods of cognition were used. In the work, methods of analysis and synthesis were applied in assessing the state of entrepreneurship in Ukraine; grouping, comparison and generalization when analyzing existing initiatives to support entrepreneurship in wartime; methods of graphical and tabular display of research results. Results. The state of entrepreneurship in Ukraine is defined and the main directions of business entities' activities in the pre-war period are indicated. The consequences of the impact of the war are characterized, in particular, regarding changes in the quantitative composition of active business entities and the results of their work in the conditions of a full-scale war. The main threats and problems of the modern development of entrepreneurship are highlighted. Scientific novelty. Using a systematic approach in evaluating existing initiatives to support Ukrainian entrepreneurship in the conditions of martial law, it is proposed to use a comprehensive approach in finding optimal ways to minimize and overcome existing problems and to determine priority measures for the restoration of business activity of business entities, their adaptation to atypical conditions and effective development in the post-war period. Practical significance. It is noted that a number of separate initiatives at the level of regional state administrations and city councils, which complement state programs, have been developed and implemented to support the development of Ukrainian entrepreneurship in wartime conditions. It was determined that donor support and initiatives of private companies and foundations are no less important in terms of scope and value. In general, entrepreneurship support should be implemented comprehensively, because a quick positive effect can be achieved only by implementing various measures and combining the efforts of individual support groups (state, local, donor and private). In general, it is determined that new programs aimed at supporting the revival of business activity of business entities should stimulate them to implement more innovative and sustainable practices that cover the principles of circular and green economy, reducing the energy intensity of production and promoting cooperation.","PeriodicalId":498426,"journal":{"name":"Review of transport economics and management","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135167755","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}
引用次数: 0
TRENDS OF THE SMALL AND MEDIUM-SIZED BUSINESS DEVELOPMENT IN IVANO-FRANKIVSK REGION 伊凡诺-弗兰科夫斯克地区中小企业发展趋势
Review of transport economics and management Pub Date : 2023-10-25 DOI: 10.15802/rtem2023/288016
I. HOBYR, U. BEREZHNYTSKA, YU. BUI
{"title":"TRENDS OF THE SMALL AND MEDIUM-SIZED BUSINESS DEVELOPMENT IN IVANO-FRANKIVSK REGION","authors":"I. HOBYR, U. BEREZHNYTSKA, YU. BUI","doi":"10.15802/rtem2023/288016","DOIUrl":"https://doi.org/10.15802/rtem2023/288016","url":null,"abstract":"The purpose. Analysis of the activities of small and medium-sized enterprises in the Ivano-Frankivsk region and the study of their development trends. Methods. To achieve the goal, a wide range of general scientific and special methods of analysis and synthesis, economic and logical methods of comparison, grouping, graphic method and others were used. The results. The structure of small and medium-sized business entities by region of Ukraine was studied. The predominance of the number of small enterprises compared to the average in all regions was determined, which is explained by the ease of registering business activities, a simplified taxation system, and less dependence of small enterprises on attracting long-term and significant amounts of financial resources. It is shown that the number of small enterprises in all regions of Ukraine varies between 93-96.5%, and the number of medium-sized enterprises is between 3 and 7%. An analysis of the activity of small and medium-sized business entities in the Ivano-Frankivsk region was conducted, which showed that there was a decrease in the number of employed workers at small and medium-sized business enterprises. Labor costs and volumes of products sold by enterprises of the Ivano-Frankivsk region, which had a steady trend of growth among small and medium-sized enterprises, were also analyzed. On the basis of the conducted analysis, the directions of the economic recovery of the Ivano-Frankivsk region with regard to the activation of small and medium-sized businesses, which will contribute to the improvement of the business climate, the attraction of investment resources and the establishment of competitive economic activity in the region, are substantiated. Scientific novelty. A scientific-methodological approach to assessing the state of small and medium-sized business entities is proposed. The practical significance. The results of the research consist in the possibility of practical use of the mentioned approach for evaluating the activity of small and medium-sized enterprises of Ukraine and recommendations for their development.","PeriodicalId":498426,"journal":{"name":"Review of transport economics and management","volume":"5 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135168068","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}
引用次数: 0
COMPETITIVE STRATEGIES OF ENTERPRISES IN CRISIS PERIOD: THE MARKETING ASPECT OF AIRLINES 危机时期企业的竞争策略:航空公司的市场营销方面
Review of transport economics and management Pub Date : 2023-10-25 DOI: 10.15802/rtem2023/278427
O. POLOUS, I. MYKHALCHENKO
{"title":"COMPETITIVE STRATEGIES OF ENTERPRISES IN CRISIS PERIOD: THE MARKETING ASPECT OF AIRLINES","authors":"O. POLOUS, I. MYKHALCHENKO","doi":"10.15802/rtem2023/278427","DOIUrl":"https://doi.org/10.15802/rtem2023/278427","url":null,"abstract":"Goal. The article is devoted to the study of the modification essence of competitive strategies as a result of the impact of crisis phenomena on the example of the activities of airlines. Methodology. Research methods include methods of scientific abstraction, observation, synthesis, generalization to highlight the key features of airlines competitive strategies, system-structural analysis of the market. The classification system of Porter's general strategies was applied in the airline sector. Results. Functional-level strategies in different areas of the firm, such as marketing, operations, finance, can only be properly developed when there is clear understanding of the overall business strategy. The article discusses general strategies that are available to all firms regardless of the sector, in accordance with Porter's view of activities differentiation and low cost, taking into account the breadth of operational goals. The focus was on airline operations, indicating the competitive strategies of full-service network carriers, low-cost carriers, integrated cargo carriers, regional airlines, charter airlines, and carrier-within-a-carrier airlines. These business models form the spectrum of strategic choices that will mix and function in hybrid forms as airlines continue to add nuance to their diverse approaches. The impact of crisis phenomena is direct factor in the hybridization of competitive strategies, although budget airlines have proven to be the most stable business models in terms of staff reduction. Scientific novelty. The competitive strategies of enterprises for the aviation sector and the business models of airlines, which respond to the global crisis challenges to varying degrees, are adapted, among which the budget business model is the most stable due to low operating costs. It was established that the business models of airlines are characterized by the approach of hybridization and mixing of business model features. Practical significance. The obtained results contribute the further development of theoretical approaches to the marketing research of airline activities, the analysis of the functioning of the air transport market. The materials reflect the generalization of competitive strategies of airlines.","PeriodicalId":498426,"journal":{"name":"Review of transport economics and management","volume":"192 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135167968","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}
引用次数: 0
PSYCHOLOGICAL PREVENTION OF PROFESSIONAL CRISIS LEARNING IN THE CONTEXT OF BEHAVIORAL 行为背景下职业危机学习的心理预防
Review of transport economics and management Pub Date : 2023-10-25 DOI: 10.15802/rtem2023/289019
O.V. SHEVIAKOV, L.S. GOLOVKOVA, I.S. OSTAPENKO
{"title":"PSYCHOLOGICAL PREVENTION OF PROFESSIONAL CRISIS LEARNING IN THE CONTEXT OF BEHAVIORAL","authors":"O.V. SHEVIAKOV, L.S. GOLOVKOVA, I.S. OSTAPENKO","doi":"10.15802/rtem2023/289019","DOIUrl":"https://doi.org/10.15802/rtem2023/289019","url":null,"abstract":"The purpose of the article. The purpose of the article was to find protection against the negative consequences of the professional crisis of education, which would be based on moral values and contribute to the integration of constructive ideas of past generations into the present. Methods. It is proposed to implement the idea of psychoprophylaxis using historical methods. The results. The factors of the crisis in the professional training of applicants for economic and military specialties are characterized. The peculiarities of the structure of mental phenomena and the concept of psychological support of the process of psychoprophylaxis are considered. The need to implement a systematic approach based on empirical data, including research aimed at harmonizing the psychological state, is emphasized. Scientific novelty. Empirical research has revealed the peculiarities of the social functioning of applicants of economic and military specialties. The practical significance. There are differences in the psychological well-being of specialists in economic and military specialties: they are characterized by a predominance of interest in history, which reflects interest in the profession, admiration for it; during a crisis, self-esteem and locus of control reach levels that indicate inadequate assessment and inability to use one's own strengths to achieve a goal. Psychological support of professional adaptation in this period involves determining the volume, quality and form of providing information about the enterprise, economy, division, specifics of activity, various services, about the team, its structure, traditions, group norms, social expectations. As a rule, such information comes to the adapting person in one form or another, in sufficient or excessive amounts, but without scientific justification. The conducted investigations allow us to draw preliminary conclusions. Indeed, the professional formation of students is accompanied by critical moments, the most difficult of which is the crisis of professional training, which falls on the 3rd year. Providing psycho-prophylactic help by applying the proposed historical-scientific method makes it possible to prevent extremely negative consequences that can deform the personality. Accordingly, further development and approval of the historical-scientific method of psychoprophylaxis against a wider background is necessary in order to recommend its use to teachers and students.","PeriodicalId":498426,"journal":{"name":"Review of transport economics and management","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135167764","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}
引用次数: 0
APPLICATION OF Q-leaning MACHINE LEARNING FOR THE FORMATION OF AN EFFECTIVE BEHAVIORAL STRATEGY FOR THE DEVELOPMENT OF INTELLECTUAL CAPITAL 运用q - LEARNING机器学习来形成有效的行为策略以发展智力资本
Review of transport economics and management Pub Date : 2023-10-25 DOI: 10.15802/rtem2023/289003
В. POROKHNYA, K. HANNOUF, V. PENEV
{"title":"APPLICATION OF Q-leaning MACHINE LEARNING FOR THE FORMATION OF AN EFFECTIVE BEHAVIORAL STRATEGY FOR THE DEVELOPMENT OF INTELLECTUAL CAPITAL","authors":"В. POROKHNYA, K. HANNOUF, V. PENEV","doi":"10.15802/rtem2023/289003","DOIUrl":"https://doi.org/10.15802/rtem2023/289003","url":null,"abstract":"Goal. Evaluation of the intellectual capital of an enterprise, an organization that has many properties connected by appropriate relationships among themselves, which characterize the effectiveness of intellectual capital. Method. The following research methods were used to solve the set goal in the work: historical and empirical methods, the method of scientific abstraction, methods of analysis and synthesis, and the method of system analysis. The results. It is determined that the accumulation of capital of the efficiency of consumer or client capital owes to the capital of the strategy of attracting innovations of information potential and the choice of capital of alternatives and reproduces the increase in the level of organizational capital within the limits of its use. It was revealed that informational capital, which forms strategies for attracting informational potential, influences the choice of alternative capital and directly performs the main functions of forming and applying intellectual capital management mechanisms. In general, the capital of the strategy of attracting innovations of the information potential and the capital of alternatives directly performs the main functions of forming and applying the mechanisms of intellectual capital management in combination with other types of capital and independently of them. Scientific novelty. As a result of the research, the conceptual approach to the application of Q-leaning machine learning is substantiated in order to obtain the most effective strategy for the development of intellectual capital and increase the reliability of the obtained results. Practical significance. The study helps to increase the effectiveness of the development of intellectual capital development strategy and increase the reliability of the obtained results.","PeriodicalId":498426,"journal":{"name":"Review of transport economics and management","volume":"15 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135167966","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}
引用次数: 0
RESEARCH ON TRANSPARENCY OF ECONOMIC-ORGANIZATIONAL SUPPORT IN UKRAINIAN REGIONAL CENTERS: BEFORE AND AFTER FULL-SCALE INVASION 乌克兰区域中心经济组织支持透明度研究:全面入侵前后
Review of transport economics and management Pub Date : 2023-10-25 DOI: 10.15802/rtem2023/288011
N. BELOPOLSKY, E. TARASEVICH, L. ZHYLINSKA
{"title":"RESEARCH ON TRANSPARENCY OF ECONOMIC-ORGANIZATIONAL SUPPORT IN UKRAINIAN REGIONAL CENTERS: BEFORE AND AFTER FULL-SCALE INVASION","authors":"N. BELOPOLSKY, E. TARASEVICH, L. ZHYLINSKA","doi":"10.15802/rtem2023/288011","DOIUrl":"https://doi.org/10.15802/rtem2023/288011","url":null,"abstract":"Purpose. The objective of this study is to analyze the level of transparency and accessibility of information regarding the activities of local self-government bodies in the regional centers of Ukraine, as well as to identify economic-organizational problems associated with ensuring openness in Ukrainian cities. Methodology. The following research methods were employed to achieve the stated objective: analysis, synthesis, deduction, comparison, and scientific inquiry. Results. An analysis of the transparency of economic-organizational support in Ukrainian regional centers was conducted before and after the full-scale invasion by Russian forces. The degree of transparency, which characterizes the level of openness of local self-government bodies in the regional centers of Ukraine from 2017 to 2022, was identified. Economic-organizational problems related to ensuring transparency in Ukrainian cities were also identified. Scientific novelty. The research has revealed economic-organizational problems associated with ensuring transparency in Ukrainian cities, highlighting the need for further examination and resolution of complex economic, organizational, and managerial aspects that influence the level of transparency and accessibility of information about the activities of local self-government bodies. Practical significance. This research helps identify specific economic-organizational problems that affect the transparency of local self-government. It contributes to raising awareness and understanding of these issues, as well as directing attention towards their resolution.","PeriodicalId":498426,"journal":{"name":"Review of transport economics and management","volume":"119 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135167616","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}
引用次数: 0
EXPERIENCE OF EUROPEAN COUNTRIES IN THE PREPARATION OF INTEGRATED REPORTING 欧洲国家编制综合报告的经验
Review of transport economics and management Pub Date : 2023-10-25 DOI: 10.15802/rtem2023/278124
Svitlana SEMENOVA
{"title":"EXPERIENCE OF EUROPEAN COUNTRIES IN THE PREPARATION OF INTEGRATED REPORTING","authors":"Svitlana SEMENOVA","doi":"10.15802/rtem2023/278124","DOIUrl":"https://doi.org/10.15802/rtem2023/278124","url":null,"abstract":"Goal. The concept of integrated reporting significantly expands the effectiveness of corporate reporting of companies. Integrated reporting is able to satisfy the information needs of a wide range of users, as it involves combining in one document financial information on value creation, risk management, with information on social responsibility and environmental consequences of activity. The experience of European countries in the preparation of integrated reporting touches on the issues of improving transparency, efficiency, environmental and social responsibility of private companies and state institutions, disclosure of information about the contribution to achieving the goals of sustainable development. The purpose of the article is to compare the experience and national features of the preparation of integrated reporting of European countries, review the regulatory and legal regulation and the practice of information disclosure. Method. During the research, such scientific methods as analysis, synthesis, comparison, systematization, induction, deductive method, analogy, modeling, system approach were used. Results. Integrated reporting is the result of integrated thinking reflected in the reporting of the company's value creation. In Europe, the practice of preparing integrated reporting is most common in France, Denmark, Belgium, Germany, Italy, Spain, Sweden, the Netherlands and Great Britain. The main differences between countries are the lack of uniform rules and standards, the significant influence of national legislation, the variability of reporting entities, the content and format of integrated reporting, its audit, mental understanding and perception. Integrated reporting of European companies is based on the requirements of Directives 2014/95/EU and 2013/34/EU, the IIRF International Conceptual Framework, GRI, ESG, IFRS, SDG standards. Thus, combining in one document information on environmental, social and management indicators of activity, value creation, management of impact on society and the environment, contribution to solving global problems. Practical significance. Implementation of the experience of European countries in the preparation of integrated reporting is of great importance for the Ukrainian economy and society in ensuring transparency and accountability of business, corporate social responsibility, improving economic stability, competitiveness of companies and attracting investments.","PeriodicalId":498426,"journal":{"name":"Review of transport economics and management","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135167618","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}
引用次数: 0
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