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Вплив професійного розвитку на якість людського капіталу в контексті становлення інноваційної моделі національної економіки

Author(s): Olha Horpynchenko / Language(s): Ukrainian Issue: 33/2018

The processes of forming and development of innovation-oriented progressive society in Ukraine are impossible without the qualitative changes at the different levels, in particular, from the quality of work of the employee, ending with the quality of functioning of the state mechanism. In the context of the research we have established the level of competitiveness is influenced by the level of education of the population during whole life. As the experience of developed countries demonstrates, the educational level of the population is the main factor of development, in particular, the share of employees with higher education is rather high, which affects both the pace of country's economic development and the high share of the population, which are involved to the professional development.The influence of professional development of employees on the quality of human capital is analyzed in the paper. The purpose of research is to analyze the status of professional development of employees in Ukraine, to identify the main factors, which affect on it in the context of forming an innovative model of the national economy. The status and tendencies of professional development of employees in Ukraine in the territorial section are analyzed. With using the regression analysis, the dependence of socio-economic factors (wages, the level of education of employees, the number of employees, and the number of innovative enterprises) and the professional development of employees in the conditions of transition to the innovative model of the national economy have been established. As the analysis is showed, there are positive tendencies in involving employees to the self-education, participation in a variety of case studies, courses, using ICT, etc. The perspective of further research will be the development of recommendations for the improvement of the regulatory framework which will regulate the professional development of employees in Ukraine, in particular, the creation of the National Qualifications System and development of professional standards in the various fields which could be a real basis for the forming of educational standards.

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Визначення сутності поняття «оподаткування» в контексті його сприйняття як соціального процесу

Author(s): Оlena Magopets / Language(s): Ukrainian Issue: 33/2018

The purpose of this study is to determine the essence of the concept of "taxation" from the standpoint of its understanding as a social process based on disclosure of its specific properties, characteristics, key features and evolutionary development. It is grounded that taxation should be understood as the procedure for collecting taxes based on organizational and economic relations, interconnections and interaction between its subjects (participants - the state, taxpayers, tax agents, society) and objects (taxes, meetings), during which the reallocation of the gross domestic product is carried out in order to create a financial basis for the state's activities. The key actors in the tax process are the "state" - on the one hand, as a social institution and various government bodies authorized on behalf of the state to carry out certain actions and functions with the aim of formulating and implementing state tax policy and taxpayers - on the other hand, which have an object of taxation and are obliged to pay taxes and fees. The relationship between these entities is ensured by taxes are the main object of the tax process. The totality of social actions of tax entities, which ensure the functioning and change of taxation as a social system, forms the process of taxation itself. Taxation as a social process took place several evolutionary stages of development, taking different forms: origin, development, stabilization, adaptation, transformation, decay, transients.Taxation is proved to be a cyclical social process (since the taxing process is based on the interaction of different actors (participants in the taxation process) that are consciously focused on each other, taxation retains identity in time and its inherent evolutionary character), the level of development of which causes not only general indicators of state development, but also social indicators of social welfare, since with the help of taxes, on the one hand, financing of state needs is carried out and possible The implementation of the state functions of its functions (mainly at the expense of taxes formed a revenue part of the budgets of different levels - this shows the fiscal function of taxes), and on the other hand - it is precisely at the expense of taxes that the regulation of social processes is carried out (as the social function of taxes manifests itself).

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Розвиток підприємств готельно-ресторанного і туристичного бізнесу в контексті формування прогресивної корпоративної культури

Author(s): Marina Semykina,Stanislava Pasieka,Mariya Buhaieva / Language(s): Ukrainian Issue: 33/2018

The emergence of a market economy in Ukraine and the emergence of various forms of ownership were conditioned by the rapid development of enterprises of hotel and restaurant business and tourism. However, the quality of services in this area is still behind the development of similar enterprises in the EU. The reasons for this gap are ambiguous, among the main ones experts distinguish not so much the lack of funds, but the lack of progressive corporate culture of enterprises, which should be the driving force behind the positive changes in customer service. In the interests of better meeting the needs of consumers, the search for ways to redirect the development of hotel and restaurant business and tourism to the application of modern mechanisms of corporate culture is being sought.The purpose of the article is to justify the place and role of corporate culture in the modern development of enterprises of hotel-restaurant and tourist business, to determine the essence of the mechanism of such a culture and obstacles in its formation. The essence, features and the role of the corporate culture of enterprises of hotel and restaurant business and tourism were determined. The authors substantiated the essence of corporate culture, its mechanism and identified the main obstacles to its formation. The list of factors has been formed according to the priority of influence on the formation of the corporate culture of the personnel of the tourism industry and hotel and restaurant business on the basis of expert assessments. The main types of organizational culture of enterprises that predetermine the formation of specific segments of corporate culture were singled out by the authors. The modern priorities of the development of enterprises of hotel and restaurant business and tourism industry from the standpoint of corporate culture development were identified.We prioritize the development of enterprises of hotel and restaurant business and tourism industry with the formation of the most progressive types of corporate culture ("Business Partnership", "Democracy and Coordination"). The further transformation of the corporate culture oriented towards partnership relations should be considered as a significant reserve of economic growth and innovative development of domestic enterprises. We believe that the formation of progressive types of corporate culture will contribute to the manifestation of the work and creativity of the staff. However, this will require enterprises not only to preserve the labor values and achievements inherent in the national labor culture, but also to qualitatively transform the working mentality of managers and subordinates in promoting social dialogue, social partnership in the interests of increasing the competitiveness of staff and enterprises.

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Привабливість підприємницької діяльності в Україні та за її межами: організаційний та податковий аспекти

Author(s): Olena Shelkovnykova,Valeriia Shelkovnykova / Language(s): Ukrainian Issue: 33/2018

A lot of Ukrainian entrepreneurs sooner or later accept and make decisions to open a business outside the country. As the result, the economy development slows down, because the capital works for another country. In addition, budget losses from domestic business projects implementation on the territory of other countries do not provide economic growth and realization urgent expenses our country. The article’s aim is study and analyze the attractiveness of entrepreneurial activity abroad for domestic business and develop on this basis effective proposals to improving the conditions for carrying out activities in Ukraine for our enterprises.In the article are considered the most attractive countries for the conduct entrepreneurial activity at the point of organization view and taxation. During the research, the features of entrepreneurial activity of European countries, and also USA, were analyzed. In the result of analysis we found a country with the most optimal terms of doing business for our businessmen. The comparative analysis of business activity was conducted in Estonia and Ukraine at the questions of opening and management an enterprise, calculation organizations and taxation operating systems. The enterprise positive lines were identified in Ukraine and the circle of unsolved problems was outlined. Suggestions were worked on the base of Estonian experience connected to improvement attractiveness for subjects of domestic business activity. The most significant proposals: ensure the operational realization possibility to use electronic systems by an electronic digital signature; develop effective measures to accelerate the introduction tax on capital withdrawn; simplify accounting and reporting procedures; coordinate and implement the draft law of foreign exchange transactions; ensure the free payments introduction with the world-known payment systems; reduce penalties and ensure the implementation mechanism of priority warning.

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The multivariate techniques in evaluation of unemployment analysis of Polish regions

Author(s): Anna Tatarczak,Oleksandra Boichuk / Language(s): English Issue: 3/2018

Research background: The labour market situation is considered to be the most widely discussed part of economic development. However, it should be noted that the unemployment situation of young people (aged 15–24 years) in Poland in general terms seems to be problematic. Overall, the unemployment rate among young people in Poland is significantly higher than the overall unemployment rate in the EU. Moreover, the situation varies greatly across the regions. Purpose of the article: Using multivariate techniques as a theoretical framework, the main goal of the paper is to identify groups of Polish regions that share similar patterns regarding unemployment among young people. To reach this goal, first a set of labour market indicators were selected. Next, the authors compared the labour market situation of young people between the Polish regions in 2005 and in 2014. Finally, the conclusions regarding the conducted analysis are explored. Methods: The initial calculation is based on the concept of the taxonomic measure developed by Hellwig. The final method used to create clusters of objects (across 16 voivodeships of Poland) is cluster analysis. A segmentation of the voivodeships is observed for the years 2005 and 2014, based on selected indicators to determine the labour market situation. The data was gathered from the databases of the Central Statistical Office of Poland and Eurostat. Findings & Value added: Through the exploration of the advantages of multivariate methods, the nature of youth unemployment is revealed in more detail. Indeed, dendrogram analysis divided the voivodeships into five groups, which are characterized by similar features associated with the labour market. It was found that the groups which emerged in 2005 have a different composition of regions than in 2014; this difference seems to be connected with the economic crisis.

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Конструиране на пазарна алтернатива за българската икономика през периода между двете световни войни

Author(s): Pencho D. Penchev / Language(s): Bulgarian Issue: 1/2018

In general, the perspectives for the Bulgarian economic development during the interwar period were dominated by the ideas of dirigisme. Based on published research of Bulgarian economists the author reveals their market oriented ideas, which were an alternative of the mainstream economic thought. It consists of two basic elements. The first one is - labor-intensive, market-oriented agriculture and joint-stock companies to carry out large-scale initiatives. The second one is an economic policy based on cooperation and support of the private initiative by the state.

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Институциите в документалното наследство на Христо Ботев

Author(s): Petko St. Petkov / Language(s): Bulgarian Issue: 1/2018

The article analyzes Hristo Botev's understanding and views about the institutions as they are represented in his rich and relatively well preserved documentary heritage. It proceeds from the pre-announced broad understanding of the institutions as "rules of interaction between people" based on official norms - written laws, constitutions, normative acts, administrative regulations and structures, but also informal - beliefs, traditions, customs, culture , level of trust, etc. They are presented his views on the Ottoman Empire, the European and Balkan states, the Bulgarian Exarchate, the municipal self-government.

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Кредитни институции по българските земи през XVIII – XIX век. Опит за обзор

Author(s): Hristiyan Atanasov / Language(s): Bulgarian Issue: 1/2018

The proposed paper offers an overview of the credit institutions functioning during the Bulgarian Revival period. The moral norms about interest and usury, which were determined by the religious worldview, are presented. Credit institutions are divided by religion – Islamic or Orthodox. The Ottoman state credit institutions (the "common benefit" funds and orphan funds) are described. Attention is paid to the famous Ottoman cash waqfs, which also had important activity in the Bulgarian lands. Orthodox credit institutions are also subject to analysis – the municipal funds, the school and church boards funds and so on. Special attention is paid to private credit institutions that were created after the 1840s by Bulgarians and considered the beginning of banking in the Bulgarian lands.

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Официални норми за дейността на османските търговци с берат от 60-те години на ХIX в. Споделени практики от българските земи

Author(s): Svetla Atanasova / Language(s): Bulgarian Issue: 1/2018

Through the 1860s, the beratli merchants are rarely mentioned in the historical sources. The category was not officially removed, but according to the new trade law introduced in 1861 their status was almost aligned to the others. The preserved documents (berats) issued by the Ministry of trade demonstrate in details the rights and the obligations of many Bulgarian beratli merchants. We have documents connected with Hristo Tapchileshtov, Stefan Karagyozov, h. Pavli Ivanov, Georgi Popsimeonov and Radi Mazretov.

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Поземлената собственост и развитието на селското стопанство в България (1879 – 1944)

Author(s): Marco Dimitrov / Language(s): Bulgarian Issue: 1/2018

In this paper the author considers the idea of large land property as one of the main prerequisites for effective development of agriculture and the basis for its modernization. The purpose is to reveal the action mechanism of one of the obstacles to the consolidation of land ownership in Bulgaria during the period – the Inheritance Act of 1890, as well as the inability of the Bulgarian state to abolish it. The role of this law is peculiar because the conditions of inheritance created by it have permanent impact on the land ownership in the direction of its periodic fragmentation.

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Митниците – приемственост, промяна и влияние върху българското стопанско развитие (1878 – 1912)

Author(s): Aleksandar Shivarov / Language(s): Bulgarian Issue: 1/2018

The establishment of the Principality of Bulgaria in 1878 presents an opportunity for studying institutional change and continuity and the consequences of public choices on economic development. The paper focuses on tariff policy and organisation of customs during three decades until 1912. Initially, Bulgaria adopts the principles of the existing tax system of the Ottoman Empire and follows the trade agreements signed by the Empire with its European partners until the 1890s. Afterwards it concludes independently several rounds of agreements with all major counterparts based on ad valorem tariffs, increasing the rates over time. Bulgarian economic policies shift towards protectionism and support of infant industries around the turn of the century, leading to adoption of specific tariffs in 1906. This development fails to produce competitive industries but ensures higher budget revenues with a growing share of indirect taxes. The drawn-out policy change is accompanied by unceasing reforms of the customs at organisational level with a lot of energy spent on administrative details. The strategic economic choices made at the beginning of the 20th century reverberate through the development path of Bulgaria for the next several decades.

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Производство на зърнени храни в България (1878 – 1912)

Author(s): Plamen Ivanov / Language(s): Bulgarian Issue: 1/2018

The article deals with the topic of traditional cereal production in Bulgaria in the period after the Liberation until 1912. Emphasis is placed on the factors that determine the state of this most important sector of agriculture, as well as the main trends in it. In this connection, the following issues are addressed: the agricultural population, the land ownership regime, the structure of agricultural production, the development of the grain production areas and others. The main problems on the way of the capitalist change of agriculture in Bulgaria, as well as the state policy for overcoming the backwardness and for agrarian modernization.

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Институтът на министерската наказателна отговорност в България. Вторият държавен съд (1910 – 1914) – стопански закононарушения

Author(s): Evgeni Kostov / Language(s): Bulgarian Issue: 1/2018

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). He explores potential law violations committed by ministers from the popular liberal government of Bulgaria, in the period 1903–1908 years. Later, in 1913 year, the indictment was published. This research study analyzes major crimes that are subject to an indictment. The author of a scientific study comes to the conclusion that some of the allegations are unfounded. In 1914, as a result of political reasons, the decision of the Parliament was made to remove the criminal responsibility of the ministries of administration.

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Материали за заплащане на услуги в натура из българските земи. Част І

Author(s): Miroslav Toshev / Language(s): Bulgarian Issue: 1/2018

Materials on in Kind Payments of Services across the Bulgarian Lands. Part ІAbstract: This work presents the gathered primary material on the topic of the natural trade in Bulgarian lands through the second half of 19th and the first decades of 20th century. An attempt is made for some primary conclusions regarding its distinctive features. I hope that the represented materials can serve for a good basis about further researches as the distant goal is to reveal in maximum details the system of paying in kind services across Bulgarian lands and to be used in the reconstruction of the economic models from the far way past.

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Дервенджийските села в Търновска каза/нахия през периода от 1515 до 1613 – 1614 г. Наблюдения върху тяхното социално и икономическо развитие

Author(s): Ayşe Kayapınar,Levent Kayapinar / Language(s): Bulgarian Issue: 1/2018

Since the beginning of the Ottoman rule, the district of Turnovo was a part of provence of Nikopol, which is the heir of the Turnovo kingdom of Shishman’s dinasty. Within the studied period (1515-1614), the number of villages included in the boundaries of Turnovo district was about 180. And the number of derbendzhi villages in the district ranged from 5 to 16 from the beginning of the 16th to the first quarter of the 17th c. The district of Turnovo, located in mountainous areas and crossed by the Yantra River, includes dangerous and quite difficult areas, which need special security. For this purpose, the Ottoman Empire granted special status to the inhabitants of some villages in the Turnovo district and appointed them as the guardians of passers-by. This practice occurs not only in the Bulgarian lands but also in the other Balkan lands during the Ottoman period. The Ottoman tax registers (tahrir defters) represent one of the most important sources of the Balkan settlement history. They provide detailed information on the different categories of population and the villages where they live. Most of them date back to the 16th c. Most registers referring to Turnovo district also date back to the 16th c. In this article the derbendzhi villages in Turnovo district will be studied during the period 1515-1614. The main source of this article is the unpublished Ottoman registers of Nikopol provence kept in the Turkish archives in Istanbul and Ankara. The purpose is to identify derbendzhi villages in Turnovo district and to analyze demographic, social and economic situation during the period. It will focus on the demographic and economic changes that have occurred in these villages during the studied period.

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Различните роли на тревненските чорбаджии и значението им за местната икономика

Author(s): Gergana Georgieva / Language(s): Bulgarian Issue: 1/2018

The article presents the social and economic development of the village of Tryavna in the middle of the 19th c. and the place of Tryavna’s chorbadzhis in the local economic development. The study aims to draw attention to the profile of the chorbadzhis and their economic abilities, while simultaneously comparing them to the financial and property status of other villagers. Sources of various origins and characteristics have been used in the analysis. They were created by the Ottoman authorities or by the local Bulgarian municipality. This allows fuller and more accurate representation of the object of study.

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Свещениците и мястото им в градската икономика през XIX в. (по примера на селища от североизточните български земи)

Author(s): Nevena Nedelcheva / Language(s): Bulgarian Issue: 1/2018

The report presents the priesthood in two selected urban centers from Northeastern Bulgaria (Hezargrad and Eski Dzhuma) and their place in the urban economy in the middle of the 19th century. The study aims to present the priests in a little known plan through their financial status, tax liability and property status. At the same time, issues related to the interaction of priests with the Orthodox community and their leadership role in it, acting as mediators with authority are analyzed. Thus, the study contributes to a fuller examination of the clergy of these two cities. In addition, it clarifies their position in the local economy and fills many gaps in the portrait of Orthodox clergy from the 19th century.

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„Ний и да живейме под влиянието на назърина, но все таки много ни закриля стопанът на чифлика“ – Балчо Нейков и добруджанските чифлици на Еюб паша

Author(s): Nikolay Todorov / Language(s): Bulgarian Issue: 1/2018

The article provides new information on the socio-economic development of Northern Dobrudzha in the 19th c. extracted from unpublished Ottoman documents – temettuat defters. Temettuat defters appeared in 1845 as a result of an ambitious survey of the Ottomancentral authorities which registered the land, immovable property, incomes and animals of the Ottoman subjects. Those documents provide valuable information for the demographic picture, social, ethnic and religious characteristics of the settlements in the Ottoman Empire. Another important source of information for the history of the region is Balcho Neykov's memoirs. The problem of the Ottoman agrarian policy in Northern Dobrudzha and the role of the local Ottoman elite in it was studied before, but the provided new sources give new perspective and support innovative theses. The question of ciftliks is also discussed in the paper. These ciftliks are owned by representatives of the local elite – Hasan Bey and Murad Bey, who had significant role in the domestic economy.

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Ролята на институциите в предприемаческата дейност на братя Пулиеви (1839 – 1868)

Author(s): Ivaylo Naydenov / Language(s): Bulgarian Issue: 1/2018

Documents relating to the commercial activities of the brothers Hristo, Nikola and Ivan T. Pulievi (1839-1868), allow to shed light on the problems that are underestimated in Bulgarian historiography. Such an issue is the role of the "institutions". In the proposed context, the term "institution" means bonds and relations between people. From this point of view, Douglass North and Avner Greif's view is particularly relevant, according to which the institutions are a system of rules, beliefs, level of trust. These are the so-called unofficial norms that occupy a significant place in the activity of the entrepreneurs from the period of the Bulgarian National Revival. Merchants in the Ottoman Empire were forced to develop their business in a situation of constant uncertainty, which is why the trust between them and the reputation they enjoyed played an important role in their entrepreneurial affairs. In this regard the mentioned above elements played a crucial role.On the other hand, in the preserved documents of Pulievi there is brief information about institutions that are based on official norms - written laws, normative acts, administrative structures that will also be analyzed.

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Габровската текстилна промишленост след национализацията – окрупняване, структуриране и преструктуриране (1947 – 1989)

Author(s): Ivan Postompirov / Language(s): Bulgarian Issue: 1/2018

This article aims to present the development of Gabrovo textile enterprises after the nationalization of private industry on 23 Dec. 1947. This is done in socialist conditions, conducted economy in Soviet style, which remained until the fall of the totalitarian regime in 1989. After introducing the command and control system all industries are managed centrally, in a hierarchical order. That does not leave almost no possibility for an initiative of businessmen, lack of a competitive environment, enterprises are lagging behind technologically. The article presents the steps development of Gabrovo textile and institutions who manage it: merging and consolidating former private enterprises in the period 1947-1958, creation of the two textile plants in 1959 and the processes of their structuring and restructuring in the 1960s and 1970s, to the failure of the planned economy after 1989.

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