Academic Review最新文献

{"title":"METHODOLOGY FOR ASSESING THE DEGREE OF DIGITALIZATION OF THE PROCESSES OF ESTABLISHING BUSINESS ENTITIES IN UKRAINE","authors":"Y. Petrunia, D. Maliar, V. Petrunia, Taras Pasichnyk","doi":"10.32342/2074-5354-2024-2-61-5","DOIUrl":"https://doi.org/10.32342/2074-5354-2024-2-61-5","url":null,"abstract":"The ultimate aims of the research are to identify, on the basis of a systematic analysis, the peculiarities of digitalization of the processes of establishing business entities in Ukraine, to structure the relevant totality of organizational and managerial actions in the context of the actual state and potential of their digitalization, to develop a methodology for quantifying the degree of digitalization in the business establishment procedure and assess the impact of its individual organizational components on the final integrated indicator of digitalization. In modern research, significant attention is directed towards the digitalization of economic activities. The article proves the importance of systematically structuring the processes involved in establishing business entities to determine the extent of their digitalization. Such an approach enables the identification of components within the business establishment process that hold promise for digital transformation, representing a crucial factor in enhancing the efficiency of both the business sector and state regulatory institutions. The article provides a comparative analysis of the digitalization processes involved in establishing businesses in the “individual entrepreneur” and “Limited Liability Company” formats. This comparison enabled the identification of specific dependencies regarding the degree of digitalization within the establishment process based on the organizational and legal structure of the business being established. Methodical approaches for quantifying the degree of digitalization in the processes of establishing business entities were proposed. The article presents a structure for the processes of establishing business entities in Ukraine, which consists of six stages. Within each stage, corresponding sets of organizational actions are outlined, distinguishing between digital and non-digital forms. The potential for transforming non-digital organizational actions into digital ones was also identified. A methodology for expert evaluation of the weighting coefficients of the importance of individual components (organizational actions) of the overall process of business establishment was proposed. Based on the application of this methodology, quantitative parameters for assessing the strength of the impact of individual organizational actions on the overall level of digitalization of the process of establishing business entities were suggested. The article also justifies the priority directions for further digitalization of the process of establishing business entities in Ukraine. The key actors in implementing these directions are both the founders of business entities and managers, as well as the relevant state bodies. The article introduces indicators of the average and marginal propensity of founders to digitalize organizational actions when establishing business entities. The indicator of the marginal propensity for digitalization is essential for evaluating the dy","PeriodicalId":510932,"journal":{"name":"Academic Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141673931","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":"RECOGNITION AND ACCOUNTING OF GOVERNMENT GRANTS IN NONPROFIT ORGANIZATIONS: NATIONAL AND INTERNATIONAL APPROACHES (IFRS)","authors":"Daryna Osipchuk, Lyudmyla V. Chyzhevska, Hanna Yu. Khomenko","doi":"10.32342/2074-5354-2024-2-61-9","DOIUrl":"https://doi.org/10.32342/2074-5354-2024-2-61-9","url":null,"abstract":"This article explores the issues related to the accounting treatment of government grants by nonprofit organizations. The study identifies key problematic aspects in recognizing revenue from government grants by non-profit organizations. The authors investigate the challenges associated with the accounting of operations involving government grants and earmarked receipts in the practices of non-profit organizations in Ukraine. Additionally, the article highlights the peculiarities of accounting for passive incomes in the records of non-profit organizations. Furthermore, the research presents a comparative analysis of the national accounting practices for grants and passive incomes in Ukraine and several foreign countries. The examination of accounting and tax legislation in foreign countries forms the basis for developing a methodology for reflecting the operations related to revenues of nonprofit organizations, considering both earmarked receipts and incomes arising from economic activities or passive sources. The research results provide recommendations regarding the accounting treatment and recognition of revenues from grants, earmarked receipts, and passive incomes. The study argues against the applicability of treating passive incomes as earmarked financing and proposes two models for recognizing such incomes based on the tax regulation of non-profit organizations in the country. Specifically, a distinction is made between models for non-profit organizations that are subject to income tax and those that are exempt from it. The authors propose an accounting ledger model for recording transactions related to receipts from the government and other private sources. Additionally, the study offers recommendations for adapting the provisions of IAS 20 «Accounting for Government Grants and Disclosure of Government Assistance» for the accounting of government grants and earmarked receipts by non-profit organizations. The research results illuminate two models for recognizing revenues from asset-related grants, taking into account the specific utilization of such assets in the activities of non-profit organizations.","PeriodicalId":510932,"journal":{"name":"Academic Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141676688","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":"SKILLS INDEX AS AN INNOVATIVE APPROACH TO MANAGING SPECIALIST QUALIFICATIONS","authors":"Yuliia Biliavska, Valentyn Biliavskyi, Yurii Umantsiv, Valerii Osetskyi","doi":"10.32342/2074-5354-2024-2-61-16","DOIUrl":"https://doi.org/10.32342/2074-5354-2024-2-61-16","url":null,"abstract":"In today’s conditions, we can observe distinctive features of soft and hard skills, which are presented for specialists of different professions. The purpose of the article is to develop an innovative approach to managing specialist qualifications by defining a skills index. Based on this goal, the paper solves the following research tasks of the article: - generalization of research to substantiate the characteristics and components of soft, hard, self and digital skills of a specialist; - substantiation of the conceptual foundations of the specialist skills index to determine the level of knowledge and skills. Professionals across various industries often wonder what essential skills are needed to grow and prosper in business. Debates continue about the choice between collaboration, adaptability, or professionalism with technical skills. The development of personal and professional skills through education, training and meaningful work are key factors in the economic success of the state, individual well-being and social cohesion. The methodological foundation of this study relies on a systematic approach, enabling the examination of a specialist’s skills index. To calculate this index, it’s imperative to construct a questionnaire comprising four skill groups: soft, hard, self, and digital. This will allow us to summarize the results and make calculations. Skills enumerated in the questionnaire are appraised for their importance via expert evaluation method. The list of skills and the weighting criterion should be adjusted for a particular study. The skills index of a specialist will range from a minimum of 0.5 to a maximum of 1. Lower values of this index indicate a lack of necessary skills, and it is also possible to see in which group of skills there are «bottlenecks». After assessing the skills index, specialists, experts, or employees are divided into three conventional sectors: blue, yellow, and pink. The Blue sector includes people who have a wide range of skills (the index is greater than 0.5). Once in this sector, employees receive many benefits, such as bonuses, social packages, gifts, etc. This area continues to be actively developed. The «pink sector» encompasses people with an index value below 0.5, typically representing critical limits due to minimal skill levels. The intermediate sector consists of «promising employees» who constitute potential reserves and are actively engaged in developing their personal talents and abilities. It is undeniable that a well-formed set of soft, hard, self, and digital skills in a professional activity will ensure competitiveness in the labor market not only presently but also in the future.","PeriodicalId":510932,"journal":{"name":"Academic Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141675937","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":"RESEARCH ON THE ROLE OF INVESTMENTS IN ENSURING SUSTAINABLE DEVELOPMENT OF MACHINERY ENTERPRISES IN EUROPEAN UNION COUNTRIES","authors":"Inna V. Levytska, A. Klymchuk, Svitlana P. Kozhushko, Oleksandr V. Klymchuk","doi":"10.32342/2074-5354-2024-2-61-20","DOIUrl":"https://doi.org/10.32342/2074-5354-2024-2-61-20","url":null,"abstract":"Relevance. Enhancing the development of the machinery manufacturing sector significantly contributes to realizing sustainable economic development goals, thereby fostering sustainable growth opportunities across various scales, ranging from local to global. The active advancement of the machine-building sector, which serves as the foundation for sustainable societal progress, demands careful consideration of key factors for the effective operation of machinery manufacturing enterprises with investments being one of the foremost. This highlights the imperative for comprehensive research into the tangible impact of investments in securing the sustainable growth of machine-building businesses. Objective. The paper targets the conduct of analytical research on investment practices and approaches adopted by machine-building enterprises in European Union countries to specify the key investment factors for their sustainable development. Methods. The research is based on both general scientific and specialized methods of economic theory, including methods of theoretical synthesis and comparative analysis. Throughout the research, statistical data from the European Union regarding the operation and performance of machinery manufacturing enterprises were utilized and processed using analysis methods, including comparison, grouping, calculation of averages, and absolute growth. Furthermore, a rating methodology was implemented to identify European Union member states exhibiting the most favorable indicators about the status and dynamics of the machine-building industry. Results. A comprehensive analysis of contemporary scholarly advancements regarding the examination of the role of investments and effective methodologies for their implementation within the machine manufacturing industry was conducted. A grouping of 22 European Union member states was undertaken based on the criteria of the number of machine-building enterprises and indicators of its absolute growth over a ten-year temporal span. The 22 EU member states are grouped by the parameters of the number of machine-building enterprises and their absolute growth over a tenyear period. The average revenue and gross income per enterprise in the selected countries of the European Union’s machinery sector were studied, and based on the results, a ranking was conducted. Utilizing the established ranking of the top selected countries, a comprehensive analysis of key investment indicators was conducted, focusing on parameters that include investments in tangible assets, machinery and equipment, as well as human resources. An overview of investment practices by machinery manufacturing enterprises was undertaken, resulting in the identification of their respective strengths and weaknesses.","PeriodicalId":510932,"journal":{"name":"Academic Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141673789","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":"COMPARATIVE ANALYSIS OF IMMIGRATION POLICY IN EU MEMBERSTATES AND UKRAINE","authors":"Tamara Kortukova, Volodymyr Tokar","doi":"10.32342/2074-5354-2024-2-61-18","DOIUrl":"https://doi.org/10.32342/2074-5354-2024-2-61-18","url":null,"abstract":"This article presents an in-depth comparative analysis of the migration policies of the European Union and Ukraine. The study aims to identify and examine the similarities and differences between these two migration systems, considering their underlying objectives, legal frameworks, and approaches to managing migration flows. By analyzing various aspects of migration policies, including labor migration, combating of illegal migration, as well as international protection systems, such as asylum, subsidiary and temporary protection, the article aims to provide a comprehensive understanding of the different strategies employed by the EU and Ukraine in managing migration. The analysis begins by discussing the drivers of migration in both EU and Ukraine, highlighting the diverse dynamics and complexities that have shaped their migration policies. It explores the EU’s migration policy framework, encompassing the common asylum system. Similarly, it delves into Ukraine’s migration policy framework, emphasizing its legal framework and analizing policies towards beneficiaries of temporary protection and cooperation with EU in this sphere. Through a comparative lens, the article evaluates various dimensions of migration policies in the EU and Ukraine. Firstly, it examines the policy objectives in EU and Ukraine, assessing how they align with broader socio-economic, security, and demographic considerations. Secondly, the article examines the legislative framework and analyzes the legislative instruments that regulate migration in both the EU and Ukraine. It also emphasizes the compatibility of supranational EU legislation with the legal system of Ukraine, which is extremely important given Ukraine’s status as a candidate for accession to the EU. Finally, the article identifies areas of convergence and divergence between the migration policies of the EU and Ukraine and reflects on their implications for both regions. It recognizes the challenges and limitations faced by each system. The analysis aims to provide insights for policymakers in the EU and Ukraine to enhance their migration management strategies and foster greater collaboration in addressing the complexities of migration. Overall, this comparative analysis of EU and Ukrainian migration policies contributes to a comprehensive understanding of the various dimensions of migration management, offering a foundation for further research, policy development, and collaboration between the EU and Ukraine.","PeriodicalId":510932,"journal":{"name":"Academic Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141676444","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":"DIGITAL ADMINISTRATION IN THE INFORMATION TECHNOLOGY LANDSCAPE – A REVIEW: INSIGHTS FROM MOUNTAIN ECONOMY","authors":"Mihai Covaci, Brindusa Covaci","doi":"10.32342/2074-5354-2024-2-61-14","DOIUrl":"https://doi.org/10.32342/2074-5354-2024-2-61-14","url":null,"abstract":"The research explores the challenges and advancements in global digital administration, focusing on IoT-driven internet administration. The study proposes hypotheses on digital administration performance and offers insights of IT administration. The scholarly contribution introduces a comprehensive framework with five interconnected indicators for measuring digital administration. These indicators, aligned with hypotheses, assess the socio-economic impact of IT, incorporating complex mathematical formulations. The study utilizes empirical data from reliable sources and employs rigorous statistical analysis, combining qualitative and quantitative approaches to enhance understanding within the IT administration realm. The study examines IT governance in EU, BRICS, and MENA countries through tangible assets. Findings highlight varied resilience levels and advocate for strategic investments, emphasizing the pivotal role of IT in economic development and governance across different intervals. The analysis extends to e-IT governance, digital governance technology, and digital corporate governance technology, demonstrating their impact on socio-economic environments, business performance, and IT development in mountain areas. Within this contextual framework, the authors posit several hypotheses concerning digital administration performance: H1. A robust quality of public and private administration correlates with a strong national economy; additionally, heightened IT administration strength augments general administration – as indicated by the Value Added of IT administration tangible assets from a country (A). H2. Development influences administration in the Research-Development-Innovation (RDI) sector, with the IT part paramount importance – as indicated by the Value Added of IT administration tangible assets from a country (A). H3. Digital administration within an electronic context should foster resilience in the socioeconomic environment of a country – as indicated by the Value Added of e-IT administration from a country (B). H4. Public and private administration, particularly in IT administration, operates under the auspices of technical development – as indicated by the Value Added of digital administration technology from a country (C). H5. IT administration and the overall digital administration environment exert influence on business performance – as indicated by the Value Added of digital corporate administration technology from a country (D), and additionally, the Value Added of digital corporate administration technology in the mountain area (E). Results underscore the interconnectedness of governance quality, development, resilience, and technical advancement in the evolving landscape of digital administration.","PeriodicalId":510932,"journal":{"name":"Academic Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141674610","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":"INFLATION IN POLAND: MACROECONOMIC ANALYSIS","authors":"Aneta Oleksy-Gebczyk","doi":"10.32342/2074-5354-2024-2-61-17","DOIUrl":"https://doi.org/10.32342/2074-5354-2024-2-61-17","url":null,"abstract":"The research relevance is predefined by the need to explain the nature of inflation and assess the effectiveness of anti-inflationary policy in Poland. The research aims to study the factors that cause price growth and the tools to reduce its pace during the global economic crisis. The following research methods were used: analysis of statistical data on inflation dynamics; comparison – for comparing price growth indices; expert estimates – for forecasting inflation; graphical – for displaying results; and generalisation – for summarising information on the use of inflation reduction tools. The main results obtained in this study are: determination of the dynamics of producer price indices, consumer prices and the gross domestic product (GDP) deflator in Poland; comparison of Poland’s inflation rate with other European countries and justification of the reasons for its rapid growth; analysis of the use of inflation targeting in Poland, Romania, the Czech Republic and Hungary; and assessment of the effectiveness of the central bank’s increase in the key interest rate and required reserve ratios, as well as the impact of these instruments on the inflation rate in Poland; proving the non-monetary nature of inflation and identifying its main drivers in the period 2020-2023 (coronavirus pandemic, rising global energy and food prices, war in Ukraine); identifying the effects of lowering value-added tax (VAT) rates on certain goods on inflation and tax revenues to the Polish budget; comparing the forecast inflation rate and GDP growth by the end of 2023 and 2024-2025 based on expert estimates; substantiating the ways to slow down inflation, considering a wide range of external factors affecting the Polish economy. The results and conclusions are of practical importance for the Government of the country and managers of the banking sector in developing measures to regulate the rate of price growth.","PeriodicalId":510932,"journal":{"name":"Academic Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141676784","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":"EXECUTION AND FINANCING OF LOCAL BUDGETS IN UKRAINE: FEAUTURES AND RESULTS","authors":"Serhii Yushko","doi":"10.32342/2074-5354-2024-2-61-8","DOIUrl":"https://doi.org/10.32342/2074-5354-2024-2-61-8","url":null,"abstract":"The article examines the absolute and relative indicators of local budget execution for the period 2013-2022. It emphasizes the importance of analyzing the results of local budget implementation at the level of individual local estimates within their respective groups according to the structure of the budget system. It was demonstrated that the overall results of local budget execution, when viewed as a whole system, conceal significant differentiation among the indicators of individual budgets. It was found that the deficit of the vast majority of local budgets in Ukraine is allowed to be covered exclusively by using internal sources of funds. Under these circumstances, a situation of forced balancing of budgets in the presence of a number of unresolved issues in the relevant council is likely, which, of course, distorts the perception of the real state of local budgets. It was also found that the most common way of financing local budgets in Ukraine is through changes in budget balances. Placement of funds on deposits is also popular, which, among other things, provides local budgets with additional income. Financing through transactions with securities has not become widespread. According to the results of the analysis of the features of financing local budgets through debt operations, options for balancing deficit budgets, applied by the relevant councils in practice, were identified and named. The need to improve the efficiency of management of the resources borrowed by the councils, as well as the available balances of budget funds, was emphasized. Recommendations were given for evaluating the results of the implementation of local budgets, based not only on the absolute values of the budget deficit (surplus), but also taking into account the components and financing structure of the relevant estimates. The expediency of paying closer attention to indicators of the deficit of budgets financed by debt operations, in particular in the part of substantiating the borrowings and their results, as well as the borrower’s compliance with the limits of borrowings and costs for their servicing established by the budget legislation, is emphasized. It was stressed that a qualitative assessment of the results of budget execution is impossible without involving in the analysis of other indicators, including, in particular, the amount of overpaid taxes and fees to the budget, the payables of budget institutions, the amounts of taxes accrued by their payers, but not paid to the budget. Equally important are the clarification of the dynamics of socio-economic development indicators of the relevant community (territory), the state of the budget sphere: in the presence of unresolved issues, the balanced budget that is adopted cannot be considered as reflecting the real state of local finances.","PeriodicalId":510932,"journal":{"name":"Academic Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141676370","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":"CREATIVITY IN THE SYSTEM OF ENSURING HUMAN SOCIAL SECURITY AT THE ENTERPRISE DURING TIMES OF WAR AND ECONOMIC RECOVERY IN UKRAINE","authors":"Z. Varnalii, Olena Bazhenova, O. Mykytiuk, T. Onysenko","doi":"10.32342/2074-5354-2024-2-61-6","DOIUrl":"https://doi.org/10.32342/2074-5354-2024-2-61-6","url":null,"abstract":"The study aims to analyze the current challenges of human social security at the enterprise, which acquire new aspects and relevance in the conditions of war and post-war recovery. In the context of innovation and technological progress, this problem takes on a new meaning, requiring effective tools and systems to support citizens. In recent years, societal crises such as the coronavirus epidemic and Russia’s military aggression have transformed social security, increasingly emphasizing military protection and physical security of citizens. Traditionally, social security of a person determines the level of protection of citizens’ interests, rights, and freedoms, as well as the provision of psychological support. Special attention is paid to the formation of a dedicated system of social security at the enterprise, ensuring the protection of employees and their well-being. Under normal conditions, the social security system at enterprises is a stable working structure that is continually improved through the introduction of new tools and functions. Ensuring the social security of a person at the enterprise amidst geostrategic threats requires analysis and effective efforts to maintain peace and stability. The study analyzes and evaluates the factors influencing the level of social security among enterprise personnel, with a focus on the role of creativity as a new tool for shaping and transforming the human social security system. It is determined that creativity can be realized through the existing intellectual potential of the enterprise. The application of these transformation processes is especially relevant for relocated enterprises which have faced the challenges of wartime most acutely and can adequately assess the social needs of their staff. The outcome of the article is the provision of recommendations on establishing an effective system of social security of a person at the level of economic entities. These recommendations consider the incorporation of creativity and innovative approaches in crafting the social infrastructure of the enterprise to ensure its stable development and well-being.","PeriodicalId":510932,"journal":{"name":"Academic Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141676055","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":"STRATEGIC IMPERATIVES OF INNOVATIVE ENTREPRENEURSHIP DEVELOPMENT IN THE CONDITIONS OF TURBULENCE","authors":"Yuliia H. Horiashchenko","doi":"10.32342/2074-5354-2024-2-61-15","DOIUrl":"https://doi.org/10.32342/2074-5354-2024-2-61-15","url":null,"abstract":"Introduction. The civilizational subjectivity of Ukraine in the thirtieth year of independence is marked by the state’s ability to ensure freedom, security and development for all socio-economic actors – citizens, government and enterprises. Among the main factors influencing the efficiency and competitiveness of enterprises, a special place is occupied by the innovative development, which is a determining factor in the near and, apparently, long term. Problem Statement. The issues surrounding the priority of innovative development in entrepreneurship are subject to debate, owing to the essential characteristics of development as a process encompassing both quantitative and qualitative changes, which can yield not only positive but also negative outcomes. Additionally, the severe consequences of military conflict on the economy and the priority of industry recovery further complicate the matter. Purpose. The aim of this research is to develop a conceptual model for managing the innovative development of enterprises, which is based on the creation of a strategic map using a balanced scorecard approach. Materials and Methods. The information base of the study comprises EU framework programs, data from expert surveys of business representatives, as well as national and international regulations. The methodological framework of the study includes methods such as observation and abstraction, concrete and abstract comparative analysis, critical analysis, historical-logical and dialectical analysis and synthesis of socio-economic realities, the axiomatic method, the method of analogy, as well as market reviews and forecasts, and foresight. Results. The strategic analysis of innovative business development amid economic turmoil yields results that are aggregated into a conceptual model for managing the innovative development of enterprises. This model is based on the creation of a long-term strategic map. Conclusions. The developed model has proven to be a practical and effective tool for managing the innovative development of enterprises. The findings of this study will be beneficial to anyone examining the challenging aspects of strategic management in innovative business development within difficult socio-economic conditions.","PeriodicalId":510932,"journal":{"name":"Academic Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141676036","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}