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Към въпроса за индустриализацията в България (1944–1989). Дискусионни аспекти

Към въпроса за индустриализацията в България (1944–1989). Дискусионни аспекти

Author(s): Liliana Veleva / Language(s): Bulgarian Issue: 1/2016

The industrialization of Bulgaria, conducted in the period 1944-1989, is at the center of radical reforms to establish a socialist centrally plannedeconomy. Discussed are the main aspects of this process - starting base, model of reconstruction, forced construction of industry and investment policy of the state, efficiency of production, urbanization and more. In certain stages of industrialization high quantitative results have been achieved, while showing a number of distortions. Some of them are considered and discussed as part of the reasons for the failure of socialism in Bulgaria.

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Гърци – османски търговци на далечни разстояния: статус и културна идентичност

Гърци – османски търговци на далечни разстояния: статус и културна идентичност

Author(s): Svetlina Ivanova / Language(s): Bulgarian Issue: 1/2016

The object of presentation of the present article is the description as a representative example of the group of Orthodox Greeks – tradesmen of longdistances in the Ottoman home trade, especially clearly standing out in 17th – 19th c. in the wide economic zone, covering countries between Europe and the Orient. The reason why the topic attracts attention is also because the tradesman of long distances is a basic figure and a dynamic agent of commerce, namely the Greeks of this professional group seem to have direct connection with the springing up of the Bulgarian tradesman as a leading figure in the society.

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Търговци и политика (1886–1889)

Търговци и политика (1886–1889)

Author(s): Milko Palangurski / Language(s): Bulgarian Issue: 1/2016

There's a special role and place for the deputies traders in the Bulgarian political corps. On a local level they are the key players in the political structure and political faces on a regional and national level. In the meantime their role is also of business leaders, political leaders on city and county level, whose funding to institutions and political parties provide personal network to create effective political structures and successful management of election campaigns. The strength of the commercial community in a political formation practically ensures not only its existence but it also guarantees a successful political activity. At the end of the nineteenth century they occupy about 1/3 of all political positions in the parties, parliaments, governments and other elected bodies. This enables them to become the main driving force behind the modernization of the country politically, economically and culturally.

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Нормативни документи за дейността на земеделските каси от Освобождението до края на XIX в.

Нормативни документи за дейността на земеделските каси от Освобождението до края на XIX в.

Author(s): Rositsa Zlatinska / Language(s): Bulgarian Issue: 1/2016

The text presents and analyzes the legal documents relating to the agricultural cases. There are several documents that refer to the organization and operation of agricultural cases. These are: The statute of agricultural cases from 1878, The rules of agricultural cases from 1889 and a legal document of uppermost importance – The Law on Agricultural crates from 1894, and its amendment from 1897. The Statute of agricultural cases was released on July 27, 1878. It consists of 53 articles. The Statute of agricultural cases is the first legal document related to the organization, operation and management of the cases after the Liberation. The second legal document is The rules of agricultural cases. It was released on February 25, 1889. It consists of 59 articles. After the adoption of this document the scope of the activities of the agricultural cases expands significantly. They start to accept deposits and to lend money not only to farmers, but also to people from different social groups. Several attempts to adopt different laws are made between 1878 and 1894 but they all prove fruitless. The Law of agricultural cases from 1984 is developed by the Minister of Finance I. Geshov. It consists of 34 articles, which affect key points of the organization of the cases. In order to overcome the existing problems of agricultural cases in 1897 the Parliament votes and adopts a new law of the cases. This law improves the structure, the whole organization and the management of the agricultural cases. As a result of the adoption of the law from 1894 and its amendment of 1897 the agricultural cases become more organized and start to look like a modern credit organization.

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Вторият държавен съд (1910–1914) за строителни „закононарушения”, извършени в софийска община

Вторият държавен съд (1910–1914) за строителни „закононарушения”, извършени в софийска община

Author(s): Evgeni Kostov / Language(s): Bulgarian Issue: 1/2016

The Institute for constitutional Ministerial criminal liability in Bulgaria is based on article 155–159 from the Constitution of the Bulgarian Principality, adopted in 1879. It provides for a specific procedure through which the members of the government to be judged outside of the civil courts. From 1880 to 1923, through this procedure four trials were held. In this case, we focus on the work of the Second State Court (1910 – 1914), in particular – criminal offenses in construction activities committed in Sofia Municipality. The author makes a conclusion different from that of the State prosecution – namely there are no legal grounds for the former minister of public buildings, roads and communications Iv. Halachev to be held accountable.

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Лясковец. Занаяти и търговия през Възраждането

Лясковец. Занаяти и търговия през Възраждането

Author(s): Svetla Atanasova / Language(s): Bulgarian Issue: 1/2016

The revival town Lyaskovetz enjoys a privileged status since 1538 to 1810, reaffirmed repeatedly by issued Sultan farms. By the promulgation of reformsin the Ottoman Empire in 1839, the special rights of vakaf settlements Lyaskovetz, Arbanassi, Gorna Oryahovitsa and Dolna Oryahovitsa reviewed and privileges were finally abolished during the reign of Sultan Abdul Azis (1861-1876). The territorial expansion of Ljaskovec in the XIX century in the east and northeast, following the accession of individual neighbourhoods and villages, as Chertovets and Guiran, the dumbbell strategically favourable location and fertile soils represent some of the key prerequisites for economic affluence of local residents.The village is within the boundaries of the Tarnovo district and is managed by the district governor. Chertovets neighbourhood came under the tutelage of themilitary governor. The seat of local government and municipal government are in “Konak”, situated in the neighbourhood “St. Nicholas”. In 1880 Lyaskovetzchanged its city status.The economic outlook of Ljaskovec during the Renaissance formed by the developed sectors sericulture, viticulture and horticulture. Very important personsfor the economy revival are the local merchants and large landowners Burovi, Uzunovi, Paskovi, Getsovi, Kranzovi, Sekulovi, Giranlievi and Kozlevi. The business leaders shift their capitals in the purchase of taxes and government concessions. They have large farms and agricultural holdings.From the middle of the XVIII century until the last decades of the XIX c. are approved capitalist production structures in the settlement. The renaissance merchants create a monopoly in the silk market and organize domestic industries in Lyaskovetz and surrounding villages.Since the 70s to the late XIX century in retail dealing are the brothers Guguchkovi, Dossey Tsonev, Dimitar Yordanov, Dimitar Obreshkov, Ivan T. Byrzakov,"Mosko Ivanov Praninov and Co", Nikola Boyadzhiev, Pencho Genov, Stamo Milanov Stefan Klatev, Tosho Byrzakov.With the trade of timber and building materials dealing firms' Dimitar Yor290 danov and son "and Gancho Ivanov. Principal exporters of vegetables are AvramManolov, Atanas Panayotov, George Iv. Tabakov and Ivan Georgiev Tabakov. Petar Petrov dealing with sewing machines. With sales of tiles deal Yorgoh.Atanasov Kondev and Yordan Yordanov.Famous traders of manufacturing products rank are Atanas Slavoev, Hadji Vasil, Dimo Parashkov, “Ilya Kanev and Co”, “Yordanov Petkov”, Nicolas Tsutsumanov, Bogdan Ivanov Madzhunkov, Marin Yordanov Rashov, Mosko Hr. Rashev, Petar Petkov, Hristo Yordanov, Hristo Syarov. Until the Liberation the factory industry is very rarely used. In the village operate four mills flour, owned by Vasil Strashilova, “Dimitar A. Burov and Co” and Stephen N. Trifonov.

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Родът Холевич и Котел – от протоиндустрия към капиталистическо земеделие

Родът Холевич и Котел – от протоиндустрия към капиталистическо земеделие

Author(s): Petar Dobrev / Language(s): Bulgarian Issue: 1/2016

My paper draws on the large unpublished private archive of the Bulgarian trading family Holevich, with documents stretching from 1834 to the 1950s. Having made their fortune in the town of Kotel during the final decades of Ottoman rule over the Balkans, the family acquired extensive lands in the fertile Dobrudja area near the Black Sea, where they established their “chiftliks”-large-scale agricultural estates. Soon the Holeviches created a vast commercial network, stretching from Istanbul to Vienna, and from Varna to Marseille. The paper shows the specific ways in which Kotel and the protoindustrialization there helped merchants like the Holeviches accumulate their capital. With Bulgaria declaring independence from the Empire, Holevich’s economic influence quickly transcended into the political field. Members of the family took important positions in the National Assembly, the local administrations and political parties. Successful and powerful in three different countries and under various political regimes, Holevich’s case could be representative of other Balkan merchants who accumulated economic and social capital in the Ottoman Empire and then made good use of it in their new national states. The economic upsurge of Kotel ended with the formation of the Bulgarian nation state but the accumulated capital managed to transform itself into other spheres and regions.

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Националното в империята. Човешкият капитал и икономиката на Русчук на границата на две епохи (1864–1880)

Националното в империята. Човешкият капитал и икономиката на Русчук на границата на две епохи (1864–1880)

Author(s): Kristian Valchev / Language(s): Bulgarian Issue: 1/2016

In the present work the development of Ruse on the border of two ages, marked by their typical characteristics, is considered. The aftermaths of the Crimean War and the Reforms in the Ottoman Empire are continuously examined. The development of the crafts, building construction and industry is traced. The researched period is divided into three chronological sections. A general conclusion for the development of Ruse in the examined period is offered.

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Развитието на занаятите в Свищов в периода от Освобождението до края на XIX в.

Развитието на занаятите в Свищов в периода от Освобождението до края на XIX в.

Author(s): Emiliya Vacheva / Language(s): Bulgarian Issue: 1/2016

This article traces the development of crafts in the town of Svishtov in the period from the National Liberation to the end of the XIX century. The presented statements are based on archival documentary sources, published statistical data as well as studies that have been done on the issue so far. The reasons for the successful development of some of the traditional crafts of the Bulgarian Revival period and the decline of others have been outlined. The impact of government policy on economic processes occurring in the development of crafts in Svishtov, as well as the measures taken in districts and municipalities, have been described. It has been concluded that as a result of socio-economic changes after the National Liberation, some of the traditional crafts that had flourished during the Bulgarian Revival period, were restructured and adapted to the new market conditions. Despite the strong competition from imported goods, they continued to be practiced till the end of the period (tailoring and fashioning clothes). Another group of crafts, where difficulties occurred even prior to the National Liberation and as a result of the changes, died out (cotton cloth making). Some crafts, owing to the preserved traditions of the past, proved to be viable and continued their struggle for survival (cooperage, furriery, construction of boats and sailing vessels). New crafts appeared in order to meet the changed tastes and demands of the population in the area of clothing and household products (making of chairs, shoemaking). The article summarizes that the overall development of crafts in the town was slow and unstable. The reasons for that were: the increased importation of foreign goods and conservatism of the craftsmen. They did not make any efforts to meet the changed tastes and demands of the population. Many of them "were in decline because of their primitivism." Difficulties also came from the lack of capital for technical modernization of production. Regardless of its predicament, handicraft production continued to occupy an important part of the economic life of Svishtov. At the end of XIX century a considerable part of the population was engaged in handicraft production.

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Градското стопанство на Охрид (XIX–XX в.)

Градското стопанство на Охрид (XIX–XX в.)

Author(s): Dimitar Hristov / Language(s): Bulgarian Issue: 1/2016

Ohrid took a special place among the Bulgarian cities in the past and even now it still has been keeping a part of its Bulgarian character. Ohrid’s history has been studied from different perspectives. The city’s economic history however is less known. The paper presented here makes a brief overview of the Ohrid’s socio-economic development during the National Revival Age (notably its proper and late phases (1830-1912)) and the following decades of shifting political regimes in the first half of 20th century. The main reviewed topics are: the economic structure of Ohrid in the Revival Age, the exclusively important role of the furriery and the furriers’ community in the 19th century urban life, the crisis of trades in the end of that century, the use of the Ohrid lake’s water resources (fishing, transport, production of Ohrid pearl) in the first half of the 20th c., the rise of the tourist branch in the local economy, and, in conclusion, the economical perspectives in front of the Ohrid’s citizens.

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Някои наблюдения върху разположението на софийските фабрики в периода до Втората световна война

Някои наблюдения върху разположението на софийските фабрики в периода до Втората световна война

Author(s): Ivaylo Nachev / Language(s): Bulgarian Issue: 1/2016

The article analyses the spatial distribution of the industrial enterprises in Sofia in the framework of the overall urban development of the city from the time of the creation of the modern industry until World War II. It seeks to explore the evolution in the spatial distribution of the industry and to outline the factors determining the trends in this aspect. In Sofia there were practically no significant manufacturing enterprises around the time it became Bulgaria’s capital, but this radically changed within the next two decades, during which were built dozens of new plants. However, this industrial development brought many new challenges to the city, including questions regarding the integration of the factories in the urban system. In addition, the city authorities had to deal with a number of environmental concerns like water and air pollution. First, the article examines several characteristic cases of individual plants with the aim to outline main motives in the decision process regarding the selection of proper locations. The article also deals with certain state regulations and urban plans that tend to direct the process and try to create larger and compacter industrial zones towards the end of the examined period. The first regulation plans paid no special attention to the location of the industry. Gradually the urban planners became aware of the importance of the issue and various ideas were proposed in the second decade of the 20 century, but this question was elaborated in details in the project of German urban planner A. Mueussmann from the late 1930s, which despite its formal abolition in socialist Bulgaria had a significant impact on the capital’surban development.

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Analysis of the asymmetric impacts of oil prices on food prices in oil-exporting developing countries

Analysis of the asymmetric impacts of oil prices on food prices in oil-exporting developing countries

Author(s): Daniel Francois Meyer,Kazeem Abimbola Sanusi,Adewale Hassan / Language(s): English Issue: 3/2018

This study focuses on the effects of oil price changes on food prices in oil-exporting developing countries between 2001 and 2014. These effects in net food-importing and oil-exporting, developing countries have not received adequate attention in literature. The methodology included the application of a non-linear panel autoregressive distributed lag (ARDL) model. The bound testing cointegration analysis of the non-linear panel ARDL specification suggests the presence of co-integration among the variables: food prices, oil price, inflation, and trade openness. The estimated non-linear panel ARDL model indicated the presence of asymmetry in the behavior of food prices solely in the long run. More specifically, in the long run, there is a significant and positive relationship between oil price increases and food prices. Meanwhile, no long-run relation is found between oil price reduction and food prices. Furthermore, the model suggests the absence of asymmetry in the behavior of food prices in the short run, as the relations between both increase and reduction in oil price and food prices are found to be insignificant. The study, therefore, recommends that oil-exporting developing countries should adjust their public policy schemes in such a way as to enable reductions in the oil price to trickle down to food prices. In addition, these countries should ensure the implementation of long-term agricultural policies aimed at insulating their economies from global food crises that may arise due to oil price increases.

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Euroscepticism and populism in Hungary: The analysis of the prime minister’s discourse

Euroscepticism and populism in Hungary: The analysis of the prime minister’s discourse

Author(s): Adela Danaj,Kornelia Lazanyi,Svitlana Bilan / Language(s): English Issue: 1/2018

Migration flows, distrust in European institutions and transnational governmental ineffectiveness and low economic performance have become a favorable ground for the so-called populist governments that are widely using Eurosceptic and populist rhetoric today. Voters perceive traditional elite as powerless in front of contemporary socioeconomic problems. Consequently, populist leaders, at the regional level, have opposed the policies of European institutions. Populism has developed and become part of every European Union (EU) member state and today is gathering more and more Eurosceptic components too. This study is to investigate what message the Prime Minister of Hungary is conveying to his voters. In order to realize this primary objective, we will observe how the political discourse changed over time and how widely populist and eurosceptical rhetoric is present in today’s political discourse. In the first part of this study we briefly review the literature on populism and Euroscepticism to frame the articulations of different populist and various eurosceptical claims. Our goal is to identify, through thematic analysis, which concepts related to the European Union get more attention at the institutional level. We expect to find a significant occurrence of populist and Eurosceptical elements in the Prime Minister’s discourse.

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Зарубіжний досвід щодо детінізації діяльності населення у сфері сільськогосподарського виробництва

Зарубіжний досвід щодо детінізації діяльності населення у сфері сільськогосподарського виробництва

Author(s): Tatiana Reshitko,Ivan Mytsenko / Language(s): Ukrainian Issue: 33/2018

The article highlights that the issue of unshadowing of activity of population in the field of agricultural production is difficult and complex. It needs new research. A significant part of the world, including highly developed countries, could not escape the informal economy in its various manifestations. According to experts, "informal employment" is the labour law permitted by the legislation, which is not calculated by official statistics, and the received income is not declared and taxed. Due to the huge scale of distribution, this kind of activity negatively affects the formation of the labour market. Although it contributes to mitigating the problem of unemployment, it negatively affects the formation of labour morality, leads to the loss of skills of workers, and in some cases has signs of a shadow and even a criminal economy. For Ukraine the issue of legalization of activity of population in the field of agricultural production is extremely actual as taking into account the data of experts almost 45 % of the Ukrainian economy is in „shade”.The article shows that in the economically developed countries, a complex system of state support of the activities of agricultural producers is functioning and is constantly being improved to prevent them from entering the shadow, which includes: payments from the budget and compensation of expenses to producers; measures to support prices, establish export and import quotas, tariffs, as well as subsidies, subsidies, tax breaks, insurance payments, etc. Forms and methods of government control are determined the features of economic and social development of every concrete country.The necessity of applying such positive experience on legalization of employment and incomes of the population for agricultural producers in Ukraine is emphasized. In fact today unsolved are problems of legalization of activity and state social security of domestic population, busy in the informal sector of rural economy. Presently most members of OSG do not pay ESV, that in the future will deprive their rights of social protection (pension and other social support). With the purpose of creation of favourable terms for the output of rural economy of Ukraine from „shade” and stimulation of rural population of Ukraine to legal productive employment, it is suggested in a legislative order to inculcate the complex of instruments and measures on support of prices on an agricultural produce, grants and subsidies the producers of this products; favourable crediting and taxation of their activity.

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Механізми формування інтелектуального капіталу транснаціональних корпорацій

Механізми формування інтелектуального капіталу транснаціональних корпорацій

Author(s): Evelina Panchenko / Language(s): Ukrainian Issue: 33/2018

The modern practices of formation and accumulation of intellectual capital in transnational corporations are summarized. At the current stage of transnational companies' activity, the formation and the most efficient use of intellectual capital is a decisive factor in their long-term competitiveness, sustainable development. Proceeding from the fact that the structure of intellectual capital includes human, structural and organizational capital, we determine the most effective and demonstrative of capital - structural. The structural capital of the corporation includes patent activity and activities, research works, licenses, know-how, etc. The capital itself may be its own, or borrowed from external sources (purchase, lease, free access). The article defines and analyzes the corporate expenses of the R&D in the country as well as the share of corporate expenses from the general ones. The volumes and dynamics of financing of transnational corporations of research and development are analyzed. The existing mechanisms of joint participation of corporations in scientific researches, volumes of trade in the results of intellectual activity are highlighted. Factors contributing to the significant dissemination of international strategic alliances, as a form of increasing the intellectual capital of transnational corporations are considered. The advantages and disadvantages of license agreements of transnational corporations as an advantageous form of technology transfer and the commercialization of intellectual capital are explored.It is substantiated that the formation of intellectual capital of corporations includes a wide range of mechanisms, focused primarily on the formation and provision of structural capital, as the most effective. It is determined that there are two key mechanisms for attracting intellectual capital - the formation of own and attracting from external sources. It is proved that most of transnational corporations use both mechanisms to maximize the efficient accumulation of intellectual capital and its using. Prospects for further research are the justification of the possibilities of using the experience of transnational corporations in national practice.

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Інтегральна оцінка рівня конкурентоспроможності вищої освіти України в умовах переходу до інноваційної моделі економіки: регіональний аспект

Інтегральна оцінка рівня конкурентоспроможності вищої освіти України в умовах переходу до інноваційної моделі економіки: регіональний аспект

Author(s): Ilona Tsarenko / Language(s): Ukrainian Issue: 33/2018

The paper deals with the issue of integral evaluation of the level of competitiveness of higher education of Ukraine in the context of the transition to an innovative model of the economy, in particularly the regional aspect of the conducted result. The aim of this paper is to carry out an integrated evaluation of the level of competitiveness of higher education of Ukraine at the regional level and the development of the appropriate recommendations for each group of regions. The paper is developed the methodological approach to the conduction an integral evaluation of the level of competitiveness of higher education of Ukraine in the context of the transition to an innovative model of the economy, its regional aspect.The works of domestic and foreign researchers in the field of the development of higher education and the carrying out an integral evaluation are analyzed by the author. It has been established, that there is no single method for evaluation the competitiveness of higher education in the territorial perspective, which is an urgent issue for make an analysis the regional disparities in the level of competitiveness of higher education in Ukraine. The scheme of indicators of the integrated evaluation of the level of competitiveness of higher education of Ukraine is formed. According to the results of the development of the integral indicator of the competitiveness of higher education and the implementation of an appropriate integrated assessment of the regions of Ukraine, it has been stated that there is a significant differentiation of the regions of Ukraine by the most of the studied indicators that were selected to characterize the level of competitiveness of higher education. An integral evaluation of the competitiveness of higher education by the regions of Ukraine was carried out, within the limits of which the Kherson region (0.21) received the lowest integrated score and the highest - Kyiv (0.58). Five groups of regions were distinguished: with the highest, high, middle, low and lowest level of competitiveness of higher education in Ukraine.According to the obtained results, the differentiated measures of the state regulation was proposed, the implementation of which would allow to overcome the existing territorial asymmetries, improve the efficiency of higher education institutions and competitiveness of higher education in the transition to an innovative model of the Ukrainian economy as a whole. The prospect for further research is the development of ways of improving the state mechanism of regulation of the competitiveness of higher education in Ukraine.

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Людський капітал регіону: небезпека кадрових катастроф

Людський капітал регіону: небезпека кадрових катастроф

Author(s): Marina Semykina,Anna Semykina,Anton Melnik / Language(s): Ukrainian Issue: 33/2018

The signs of personnel catastrophes in Ukrainian enterprises are threatening their further effective functioning, stable development of the regional economy. The study of the origins of personnel disasters and the development of scientific and practical recommendations for their prevention and overcoming become an important task of scientific research, devoted to the aspects of the formation, use and development of human capital. The urgency of this issue is growing significantly in the context of the European integration processes, which Ukraine is involved in. The article aims to deepen understanding of the essence of human capital and its qualities, to evaluate the peculiarities and prospects for the formation, development and use of human capital on the example of the Kirovohrad region, with the justification of the sources of personnel catastrophes at enterprises, and on this basis to develop scientific and practical recommendations for elimination or mitigation their negative impact on the functioning of the region's economy. The article describes the essence of human capital with the justification of the role of the main factors of its formation, use and development. It is determined that the human capital of the region is a set of qualitative characteristics of the employed population of the region, which reflects the ability to productive labor and educational and professional development, the implementation of which in the work activity ensures income, promotes the competitiveness of workers, businesses and the region as a whole. An example of Kirovograd region analyzes the trends of demographic development and migration of the population, especially the development and use of human capital in the region. The sources and risks of personnel catastrophes of enterprises of the region in the conditions of extremely low wages are revealed. A comprehensive assessment of the state and prospects for the formation of human capital of the region is carried out. The proposals for overcoming the identified negative tendencies in the formation of human capital of the region, its development and use in the economy of the region, taking into account the movement of the country in the direction of European integration, have been developed. From the point of view of finding opportunities to overcome personnel disasters at enterprises, a separate thorough study will require the invitation of foreign migrant workers to work in the region. Prospects for further scientific research should also be related to the development of mechanisms for the reproduction, development and efficient use of human capital of the Kirovograd region, adapted to the conditions of European integration.

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Побудова ефективних систем економічного контролю в житлово-комунальному господарстві в умовах трансформації загальних принципів управління в галузі

Побудова ефективних систем економічного контролю в житлово-комунальному господарстві в умовах трансформації загальних принципів управління в галузі

Author(s): Oleksandr Holovchenko,Nataliia Holovchenko / Language(s): Ukrainian Issue: 33/2018

The purpose of this article is to summarize the main goals and tasks of management in the housing sector, to formulate on their basis the modern management principles in researched industry, as well as to identify the influence of general management principles in the housing sector on building effective systems of economic control at the enterprises of the studied sector.In the article the aggregative units of general and special objectives and goals of management in the housing sector are systemized. On the basis of this summarizing, general principles of management in the studied industry that should be at the core of building an effective system of economic control, as a function of management, were formulated. It was also systematized the main factors that influence on the systematic and complex management and should be taken into account when constructing effective systems of economic control in the housing sector, with the goal orientation of such systems in providing control in the interests of consumers of utility services. The article discloses exclusively general principles of management in the housing and communal services aimed at solving management tasks in the conditions of the transformational economy that are equally fair for other branches of the national economy.It was concluded that when using the principles of focus, systematic and complexity to build effective systems of economic control in the housing sector, scientists should apply other than planning-directive, sense. This sense consists on the direction of the management on the needs of consumers of housing and communal services, with maximum consideration of such factors as: the number and structure of consumers of public services; the volumes of consumption of utilities; the organizational-technological peculiarities of performers of housing and communal services.It has also been proved that the decisive condition for building effective systems of economic control in housing and communal services is the formulation by scientists of special goals and management tasks stemming from sectorial peculiarities, which in turn significantly affect the nature of social and economic relations in the communal sphere.

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Національні та міжнародні стандарти обліку для державного сектору: особливості застосування

Національні та міжнародні стандарти обліку для державного сектору: особливості застосування

Author(s): Iryna Smirnova,Nadiya Smirnova / Language(s): Ukrainian Issue: 33/2018

In the sphere of of public finance, the reform of the management system confirms the close linkage of measures aimed at achieving the effective use of budget funds, with the improvement of management methods, methodological and methodological provision of accounting and financial control. Accordingly, for Ukraine, it is useful to borrow a systematic approach in developing the legal and regulatory framework for the budget process, accounting and control. In order to create reliable and objective economic information, the process of introducing common standards of accounting and financial reporting continues in Ukraine and in the world. Therefore, the aim of writing of the article consists in finding out of features of application of requirements of international and national public sector accounting standards. Pre-conditions of reformation of the system of accounting in public sector in the world and in Ukraine were generalized in the article. Table of contents of category «a public sector» was specified. The features of development and input of international public sector accounting standards were investigational. The stages of national standardization of accounting in a public sector were systematized. A comparative analysis of international and national public sector accounting standards was conducted. Directions of improvement of normative base from а accounting and financial reporting in a public sector were offered.Positive results in development of methodology of accounting in a public sector can be attain only as a result of only approaches to accounting. One of the basic stages of reform here are application in practice of already existent national public sector accounting standards and development of new. National public sector accounting standards are based on the conceptual provisions of international standards, which contain common methodological approaches to the assessment and disclosure of information. They are in line with international standards, taking into account socio-economic development of the country and the peculiarities of the national budget legislation. The development of methodological recommendations for the introduction of national public sector accounting standards, as well as the review of regulatory and methodological support for the implementation of budget execution operations, taking into account changes in the accounting system, should be undertaken to continue the implementation of reforms in the public sector and bring it closer to international practice.

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Науково-методичні аспекти прогнозування витрат і планування сталого розвитку агропідприємства

Науково-методичні аспекти прогнозування витрат і планування сталого розвитку агропідприємства

Author(s): Yuriy Kernasyuk / Language(s): Ukrainian Issue: 33/2018

The purpose of the article is the generalization and development of scientific and methodical approaches to forecasting expenditures in combination with planning for sustainable development of an agricultural enterprise based on the use of economic modeling methods, system analysis and intelligent computer technologies. In the modern economy, one of the important aspects of the competitive functioning of agribusiness enterprises on the principles of sustainable development is the effective management of their financial and material resources. Now it is difficult and problematic to achieve high performance results in the management of enterprises without a comprehensive use of economic modeling methods, system analysis and intelligent computer technologies that significantly expand the existing information and analytical support for forecasting costs and the level of profitability of production activities. The article deals with the organization of ensuring the forecasting of expenditures and planning the sustainable development of an agricultural enterprise. The analysis of the current economic state of the development of agrarian enterprises at the regional, zonal and national levels is carried out. The theoretical aspects of defining the definition of "sustainable development" for an agrarian enterprise are generalized. The methodical approaches to forecasting costs and planning sustainable development of an agricultural enterprise, taking into account the influence of the market environment and other factors were substantiated scientifically.It was suggested to use the tool in the Excel spreadsheet editor, which is called the "Scenario Manager" to automate the calculation of the cost forecast. The scenario approach of the forecast of costs based on 5 variants is grounded. An economic model of cost forecasting based on the example of soybean production is developed. The advantage of this is the ability to provide management with a convenient tool for substantiating and making informed decisions taking into account the influence of the market environment, weather and climate, environmental conditions and other factors. The forecasting model allows to take into account a significant number of factors of influence and trends in the development of super complex systems, including agriculture, and also to ensure a higher level of its reliability.

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