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ОБЕСПЕЧЕНИЕ ИНФОРМАЦИОННОЙ БЕЗОПАСНОСТИ ПРЕДПРИНИМАТЕЛЬСКОЙ ДЕЯТЕЛЬНОСТИ В СФЕРЕ Е-КОММЕРЦИИ

Author(s): Elena Sushtenko / Language(s): Russian / Issue: 01/2018

The necessity of information security ensuring of the e-commerce business has been grounded. The role of information resources in e-commerce business ensuring has been defined. An approach to determine the information value in the aggregate of enterprise information resources has been proposed. The information model of the e-commerce participants’ interaction has been presented. The approaches to the information security ensuring of e-commerce business have been improved.

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Обеспечение российского агропромышленного комплекса высококвалифицированными кадрами в условиях перехода к зеленой экономике

Author(s): Anna Antonovna Anfinogentova,Mikhail Nikolayevich Dudin,Nikolay Vasilievich Lyasnikov,Oleg Dmitrievich Protsenko / Language(s): Russian / Issue: 2/2018

The transition to new business conditions in the agro-industrial sector puts forward new requirements for staffing. High qualification of workers in agribusiness is one of the main conditions for creating a platform for the transition from industrialization to environmentally responsible economic growth. However, few existing training and retraining programs for the agro-industrial sector allow to provide the labour market by specialists whose professional competencies include an environmentally responsible context. Therefore, it is necessary to consider the opportunities and prospects for reforming educational programs to train highly qualified specialists for the Russian agro-industrial complex. This article is based on a content analysis of research, economic and statistical data that reliably characterize trends and tendencies in the development of the Russian agro-industry at the present time. One of the most rational approaches to provide the Russian agro-industrial sector with highly qualified human resources, which possess competences in environmentally responsible organization of activities can be based on the Triple Helix Model. The information presented in the article has allowed to make the following main conclusions. Firstly, the environmentally responsible development of the economy as a whole, as well as of its separate sectors, spheres, as well as of the social sector, is the basic condition for the physical survival of modern civilization. Secondly, in the Russian system of training personnel for the agro-industrial sector, the concept of environmentally responsible and innovative-oriented education has not been systematically implemented. Therefore, in practice, the agrarian regions of Russia urgently need skilled personnel with the appropriate level of professional competence in resource-efficient nature management. These conclusions can be used as at the macroeconomic level for the elaboration of development programs of the Russian agro-industry, and at the microeconomic level for the improvement of ways and approaches to corporate training. Within this article, we did not specify the modern techniques of the personnel training and the development of personnel capacity in agro-industriy. This aspect will become a subject-mater for our further research.

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ОБЕСПЕЧЕНИЕ ТРАНСПОРТНОЙ БЕЗОПАСНОСТИ УГОЛОВНО-ПРАВОВЫМИ СРЕДСТВАМИ: ОПЫТ ПОЛЬШИ И РОССИИ

Author(s): Lyubov Larina / Language(s): Russian / Issue: 1/2020

The article provides a comparative legal analysis of criminal law norms of Russia and Poland that provide transport security. In the course of the study, the author came to the conclusion that such norms are located both in the special and in the General part of the criminal codes of the countries under consideration. The author notes significant differences in the legislation of these countries on this issue. The article draws attention to the positive experience that can be used to improve national legislation.

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ОБЕСПЕЧЕНИЕ УСТОЙЧИВОСТИ БЮДЖЕТНОЙ СИСТЕМЫ УКРАИНЫ В УСЛОВИЯХ КРИЗИСНЫХ ЯВЛЕНИЙ

Author(s): Tetyana Bogolib / Language(s): Russian / Issue: 07-08(1)/2014

Introduction. Stability of budgetary system, balance and effectiveness of financial and budgetary policy, including the spheres of income and expenses of budget, taxation, inter-budgetary relations, budget deficit and state debt, depend on the efficiency of state financial resources managing and macroeconomic indicators. Purpose. Key component of Ukraine’s budgetary system stability under the present crisis phenomena is the budget-reflected corresponding relations in the gross domestic product re-distributing with the aim to satisfy the needs of the society. Our research is devoted to development the algorithm of Ukraine’s budgetary system stabilization in conditions of crisis phenomena, based at effective management of the state financial resources, balance of financial and budget policy, effectiveness of inter-budget relations and positive results of budget expenses. Methods. The research is based at dialectical and system approaches to the study of budgetary system stabilization theory and practice, as well as methods of comparison, analysis, synthesis and scientific abstraction. Results. Budgetary system is one of the main instruments for the regulation of social, production, investment, regional and economic activities. Analysis of Ukraine’s budgetary system condition in 2013 proved its dependence on political stability and situation on the world markets of raw materials (oil and gas prices). Such dependence limits effectiveness of the budgetary maneuver, such as increase of income and expenses. Structure of budgetary expenses is not optimal for the economic development stimulating. Global economy had great influence on the budgetary system, decelerating its growth. Development of budgetary policy shall be based at the fact that deceleration of economic growth does not have to decrease the state expenses and further deteriorate the general economic situation. We offer the algorithm of the budgetary system stabilization in conditions of crisis phenomena using methods and instruments of budgetary policy. The important instruments of stabilization are: increase of budgetary expenses effectiveness by means of software-based budgeting methods implementation; balance of tax and monetary policy; stimulation of economic and investment activities; adoption of new legislation concerning financial markets; support of small and medium business by the banking system; effectiveness of local budgets operations; the Provisional Fund support and inter-budgetary relations improvement. Stability of budget system and increase of state finance management effectiveness may be reached by means of the Long-term Budget Strategy developing and adopting in compliance with the Long-term Strategy of the Social and Economic Development of the Country and the main directions of the budgetary policy. Discussion. The important issue to be solved is the problem of the budgetary system openness and transparency, as well as means of budgetary indicators forecasting (income and

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ОБЗОР И КЛАСИФИКАЦИЯ НА МОДЕЛИ ЗА ИЗГРАЖДАНЕ И УПРАВЛЕНИЕ НА БРАНДОВЕ

Author(s): Stanimir Andonov / Language(s): Bulgarian / Publication Year: 0

The paper presents popular models for brand planning, building and strategic management. Six of the most popular and common models used in practice are discussed. All branding models are presented as translations of the original figures created by their authors, and as verbal descriptions of their logic and relationships. The models have been classified according to Stephan Sorger’s criteria for the style and form of the models used in marketing. Some conclusions have been made on the similarities and differences between the models discussed and on the current and future challenges facing brand management

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ОБЗОР НА МАКРОИКОНОМИЧЕСКОТО СЪСТОЯНИЕ НА БЪЛГАРИЯ И ПЕРСПЕКТИВИ ЗА РАЗВИТИЕ НА БЪЛГАРСКАТА ИКОНОМИКА

Author(s): Petya Vasileva / Language(s): Bulgarian / Issue: 18/2012

Bulgaria has managed to reduce the deficit as required according to the excessive deficit procedure and is carrying out a substantial reform aimed at raising the statutory retirement age for both men and women. Despite the progress made by the Government in fulfilling its reform programme, the main challenges facing the country’s policy have remained largely unchanged. Due to the constant increase in unemployment there should be more active reorientation of the active employment policy in order to improve employability. The low educational achievement shows that the provision of quality education faces significant structural barriers. Sustainability and adequacy of the pension system are still not fully guaranteed. The quality of public expenditure, the tax system efficiency and the business environment are suboptimal. Bulgaria is largely dependent on imported energy and its energy market is not fully operational.

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ОБЗОР ПРОГНОЗОВ ДОЛГОСРОЧНОГО ИЗМЕНЕНИЯ СРЕДНЕВЗВЕШЕННОЙ ЦЕНЫ НА НЕФТЬ

Author(s): R. K. Mustafinov,I. A. O. Guliev / Language(s): / Issue: 7 (152)/2015

The article is concerned with the problem of necessary forecasting of probable future changes in oil and gas prices. The analysis of the long-term changes of the average-weighted oil prices up to 2050 is based on the study of current specialized literature. The main economic, technical and political factors affecting the principle trend of the oil price formation at the oil markets are evident. In the long run, a demand for oil will start growing and the limited oil supply will cause deficit of this resource, which eventually will lead to high oil prices. Further economic growth and increasing population will only strengthen this tendency.

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ОБЗОРЕН АНАЛИЗ НА ГЛОБАЛНИТЕ ТЪРГОВСКИ ПОТОЦИ ПО ГРУПИ СТОКИ

Author(s): Desislava Miteva / Language(s): Bulgarian / Issue: 13/2017

International trade over the years marks a development that has shaped its present look. For this purpose, the paper aims at presenting a brief global analysis of the current trends in the development of international trade in goods during the period from 2006 to 2016. Emphasis is placed on the implementation of trade exchanges under conditions of regional cooperation as well as on trade by commodity groups. An important milestone for international trade is the cooperation between countries to achieve trade liberalization. Achieved trade liberalization gives opportunity to explore trends in the development of world trade.

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Облагането с ДДС на доставката на електронни книги в законодателството на Европейския съюз

Author(s): Georgi Alexandrov / Language(s): Bulgarian / Issue: 1/2017

The research is inspired by the internationally ongoing discussions on the treatment of printed and electronic books in regards to the value added tax (VAT). Almost all countries in the European Union apply reduced VAT rates on printed books, but the supply of electronic books is still considered „electronically supplied service“ and cannot benefit from reduced rates according to the VAT Directive from 2006. The change of these rules turned to be a complicated process. The VAT treatment of electronic books has become a subject of high significance for the EU institutions, the international publishers’ organizations, and the book publishing companies. The study presents all major initiatives, projects and resolutions at EU level concerning the VAT treatment of the electronic books in the period 2006 – 2017. Specific cases of local legislative actions are also examined. The descriptive part of the paper is based on official documents of the EU institutions, dedicated researches, international organizations reports, and media publications. The analytical part reveals the connection between the juridical, economic and sociocultural aspects of the subject. The adduced facts and arguments lead to the conclusion that the VAT legislation concerning the electronic books has become irrelevant to the technological innovations in the modern publishing. The study formulates the forecast for upcoming finalization of the VAT reform by establishing equal tax treatment of the print and electronic books in the EU legislation.

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Области на приложение на знанията

Author(s): Krasnomir Krachunov / Language(s): Bulgarian / Issue: 4/2017

1. The main areas of application of knowledge can be determined by the following opposites: material-ideal, perceptions-ideas. These four conditions can be changed and arranged in the following order: material - perceived - presented - ideal. Based on these four basic concepts, a scheme has been developed that gives the possibility for the visualization of the use of knowledge and some conclusions. 2. In order to accomplish this order, the development of communications concepts is monitored.3. A new communication scheme for the transfer of knowledge has been developed. This scheme has been developed with respect to the objects used in the production and transfer of knowledge. This is indicated in a next new scheme. Conclusion: Objects from the four areas are used notwithstanding for which field knowledge is intended.

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ОБЛАЧНИТЕ ИЗЧИСЛЕНИЯ В ДЕЙНОСТТА НА ГОЛЕМИТЕ БЪЛГАРСКИ ПРЕДПРИЯТИЯ И ОРГАНИЗАЦИИ

Author(s): Petia Emilova,Kremena Marinova,Teodora Spasova,Yanica Dimitrova,Antonia Manolova / Language(s): Bulgarian / Issue: 1/2018

The aim of the study is to investigate the features, state and problems of the IT infrastructure of big Bulgarian corporations by analyzing the possibilities of cloud computing technology in order to solve the outlined problems. On this basis, a model for effective functioning of the IT infrastructure of big Bulgarian enterprises has been developed. The research thesis, which has been defended, is that the strategy of moderate migration and the hybrid model of realization of cloud computing is an economically feasible and justified infrastructure model for implementation in a large Bulgarian enterprise. The following tasks have been solved: studying the specifics, state and problems of the IT infrastructure of big Bulgarian enterprises and analyzing the capacity of cloud computing to solve outlined problems. Public Cloud Migration is a new business opportunity from which objects of research can benefit after taking into account all potential opportunities and assessing the return on investment. The proposed transition model, applicable for major Bulgarian businesses provides answers to questions such as “what resources, when and how they can migrate to the cloud” and “what part of the infrastructure has to be stored in their own data centre”. The IT infrastructure of a particular Bulgarian industrial enterprise has been explored in depth, some financial assessments have been made and IT specialists of large enterprises and organizations have been questioned. A detailed classification of the cloud transition approaches has been made.

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Облачните изчисления и новото поколелие корпоративни бизнес информационни системи

Author(s): Rumen Varbanov / Language(s): Bulgarian / Issue: 1/2011

Cloud computing is the most discussed topic in recent years in the business community and among IT specialists. The first part of the article analyzes the technological dimensions of cloud computing and the new opportunities offered by the business. The second part examines the benefits and risks that companies must account for in the transition to cloud computing. The third part presents the possibilities of three architectural models for cloud computing implantation in the corporate IT infrastructure: Infrastructure-as-a-Service, IaaS ("infrastructure as a service"), Platform-as-a-Service ("platform as a service" ) and Application-as-a-Service, SaaS or AaaS ("application as a service). The author’s main thesis is that Cloud Computing technology should not be regarded as a temporary phenomenon or a kind of revolution in the field of e-business. A tendency towards a transition to a mixed computing environment is more clearly outlined for many companies. Applications, infrastructure, and business processes in some cases are generally available to the cloud providers in this virtual cloud environment. Building of cloud systems at the same time is a complex, multistage process that requires very careful analysis and planning.

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ОБЛАЧНИТЕ ИЗЧИСЛЕНИЯ ПРЕЗ ПРИЗМАТА НА ГОЛЕМИТЕ БЪЛГАРСКИ ПРЕДПРИЯТИЯ И ОРГАНИЗАЦИИ

Author(s): Teodora Spasova / Language(s): Bulgarian / Issue: 13/2017

The Bulgarian corporations and big organizations have certain characteristics, which in many cases prevent them from taking steps towards migration of parts of their IT infrastructure in the public cloud. We can find many similarities in managerial policy of these organizations: on the one hand, managers fear for enterprise data, but on the other, for various reasons, do not update the information infrastructure, which generates a potential risk of data loss. Cloud technologies are a modern technological and organizational solution that provides the conditions for efficient management of the IT infrastructure of the big corporation and, at the same time, allows a great number of problematic issues to be solved.

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Облачните решения за създаване на мисловни карти в технологичното обучение

Author(s): Emilia Tosheva / Language(s): Bulgarian / Issue: 3/2018

The article discusses the didactic and technological aspects of cloud solutions for creating mind maps. Cloud technologies are a resource for expanding the innovative culture of the teachers and also make more efficient the interaction between the teacher, students and other participants in the learning process. Mind maps are seen as an adaptive tool for planning, organizing, creating, presenting, solving problems, such as communication and a method of memorizing information, which making them a powerful tool for visualizing processes and events studied in technology training.

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Облигации с высоким риском – предложения по структуризации сделок для Восточной Европы

Author(s): Mariusz Liberadzki / Language(s): / Issue: 2/2014

The aim of the paper is to present the evolution of innovations in mobile banking with a particular regard to the issue of security of this channel of access to banking services. The discussion was based on domestic and foreign reports on mobile banking market. The conducted analyses indicate that cluster of innovations forming the modern mobile banking has a potential to change the relations between banks and their clients forever. These changes regard not only elimination of time and space barriers of banking operations, but also the use of personal character of mobile devices for realisation of banks’ marketing strategies. Though these solutions mobile banking has an ability to decrease significantly its distance from the other channels of access to banking services. The risk resulting from numerous threats to the users of mobile banking can be effectively mitigated by modern technical solutions and obeying the elementary security rules.

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Обликовање организационе културе – анализа Кодекса понашања за запослене Делта Ђенерали осигурања

Author(s): Sonja Gaćić / Language(s): Serbian / Issue: 1/2009

Organizational culture makes a constitutional part of every company. It has an important role in determinating every company’s ability to change, to adjust to its environment and is also an important motivation factor for employees. Organizational culture is usually influenced by present social and economic trends and reflects dominant social values and/or changes that are affecting that society. Companies in societies in transition usually have organizational cultures shaped by very different and often opposite tendencies. This is the case of Delta Generali Insurance company. While its organizational culture is relying partly on Fordism, it is also shaped by opposite elements of Postfordism. At the end, we can also see rejection of the temporarily most infuent elements of Postfordistic tendency – funky elements. It is clear from this that, when it comes to applying different organizational concepts to organizational culture, Delta Generali applies partially each of those concepts, creating a basic contradictions in its culture. Stucked in between different influences that shaped its organizational culture, between rejecting funky elements and wish to become a modern and attractive company, Delta Generali can’t achieve either one of those goals. The company is too modern and demanding for older generation and too rigid and regressive for younger. Possible conclusion that is imposed is that, in the time of consumer society and in the time of rise of funky organization, concept of organizational culture should be based on anthropological, semiotic concept of culture. Concept that percives culture as process of creating meanings and differences.

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Облікова політика пивоварного підприємства у сфері постачання

Author(s): Nataliya Zarudna / Language(s): Ukrainian / Issue: 26/2014

The article discusses approaches to domestic and foreign scholars and interpretations of existing regulations to determine the nature of the concept of «accounting policies». Based on the analysis, the principal components accounting policies were identified. The preconditions of rational organization accounting process in enterprises supplying the brewing industry were outlined. The branch activity of brewery was determined and the impact on the supply and organization of brewery was proved. The main features of enterprises brewing industry are: the use of the same input material values for different types of finished products, seasonal harvesting of agricultural products is a direct correlation amounts of wealth spent on their quality and humidity, specific materials, which requires a permanent record of different meter and so on. These features have a direct impact on the organization of the supply, and that, in turn, should be reflected in the accounting policies. Based on the items identified under the accounting policies and industry characteristics of enterprises brewing industry, the mandatory components of accounting process of supply items were proposed.

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Облікове супроводження реалізації функцій оплати праці

Author(s): Leonid Filstein,Oksana Palchuk / Language(s): Ukrainian / Issue: 28/2015

The analysis of the realization of the functions of labour payment in modern terms allows saying, that the payment of labour in Ukraine doesn’t execute any function properly. In terms when the present tariff system loses the significance, the system of social partnership did not get corresponding spread, and results in the monopolism of employers in understating the cost of labour force, the role of the labour payment management grows and its accounting accompaniment grows too. For the increase of the accounting accompaniment efficiency of the realization of the labour payment functions it is necessary to solve problems with the accounting of payments to workers and their reflection in financial reporting. The problems of practical usage of National regulations (Standard) 26 caused by the terminologies inconsistency with other normative documents, and also caused by the insertion of the payments, which are new for home business. Therefore to build the accounting of payments to the workers it is necessary to identify it with the observance of the requirements of National regulations (Standard) 26 and accurately follow the internal regulations of enterprise. The National standards of financial accounting reflect the processes of globalization and take into account, first of all, the interests of proprietors of capital. That is why for forming the qualitative informative support of the management process and the regulation of labour payment it is insufficient to use the data of financial accounting. It is the necessity of working out an accounting model in part of the use of profit on payments to the workers within the frameworks of management accounting and its concordance with the instruments of the financial planning. For the increase of the data authenticity of the financial reporting in relation to labour and its payment it is expedient to represent indicators from the payment of labour in reporting of small business entities, and also to give the information about payments to the workers by the separate section of Notes to the annual financial reporting. Solving these problems of account of payments to the workers and their reflection in financial reporting will further stimulate the realization of effective control after the payment of labour in the management system by socially labour relations.

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Обліково-інформаційне забезпечення оцінки податкового потенціалу суб’єкту господарювання: теорія і практика

Author(s): Hryhorii Davydov,Halyna Kuzmenko / Language(s): Ukrainian / Publication Year: 2013

The conception of accounting and informational support of business entity’s activities has been developed, the economic essence of category “business entity`s tax potential” has been determined, the approaches to the forming of indices which are significant for the evaluation of tax potential in accounting system have been substantiated. The approaches to the determining of tax accounting policy and its formation have been improved; the potentialities of using accounting policy’s elements for the purpose of tax optimization have been expounded. The way of forming the information data for the calculation of tax payments and working out the tax statements under using different models of tax accounting have been substantiated. The procedures and main principles of the exposing information about tax potential in the financial statements have been elaborated, the procedures of valued-added tax accounting have been improved, the financial statements indices have been expanded. The estimating indices of business entity`s tax potential have been formed, the vector of criterion demands to the ensuring of effectiveness of business entity`s tax potential information have been substantiated. The tax accounting registers have been systematized and improved, the unified form of tax passport has been worked out.

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Обмеження перетину кордону в системі нетарифного регулювання міжнародної торгівлі і формуванні іміджу країни

Author(s): Nataliya O. Krasnikova,H. O. Filatov,D. A. Krasnikov / Language(s): Ukrainian / Issue: 7/2016

In the case of introduction of visa-free regime between Ukraine and the European Union (EU) there will arise a problem of matching throughput capacity of the Ukrainian checkpoints to the quantity of people who would want to cross the border. The absence of need for obtaining a visa does not eliminate compulsory customs and border control, but it potentially increases the number of people who intend to cross the border. A growing number of border crossings in case of their mismatch with the criteria for checkpoints are a potential non-tariff restricting barrier in international trade. A threat to the image of the country from the occurrence of such a tool of non-tariff regulation indicates relevance of present study.The aim of the work was to study the dynamics of actual and potentially possible border crossings and to define directions for the optimization of procedures of such a crossing to eliminate negative impact of this non-tariff instrument of regulating international trade on the overall image of the country. We analyzed the peculiarities of crossing the border between Ukraine and the EU through automobile crossing points based on quantitative data regarding crossing the Ukrainian–Polish border. The goals and structure of movement across the border by frequency are clarified. We defined criteria for increase in the discrepancy between actual and nominal throughput capacities of the Ukrainian checkpoints.The scientific novelty of present research is establishing the nature of quantitative effect from restricting the crossing of border on the image of the country with the help of world rankings. A practical significance of the study is to identify ways to improve a procedure for crossing the border: 1) by combining Polish and Ukrainian infrastructure of control at checkpoints; 2) by creating separate lined for crossing the border by persons without transportation vehicles; 3) by simplifying a procedure of control at the border both by checking only by border staff and by increasing the value of goods that a citizen can bring into country; 4) by financing technical equipment for crossing points and their infrastructure by introducing a targeted general tax for persons who cross the border; 5) by compiling open and regular statistics of border crossing.A promising direction for further research is the economic substantiation of appropriateness of the proposed ways to improve the throughput capacities of checkpoints

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