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Дослідження маркетингової діяльності Національного олімпійського комітету України

Дослідження маркетингової діяльності Національного олімпійського комітету України

Author(s): Vladimir Gamaliy,Volodymyr Kovaliov,Sergey Kovaliov / Language(s): Ukrainian Issue: 31/2017

The Olympic movement has the potential for development through the use of Olympic marketing. The development of marketing aspects becomes particularly relevant in connection with their exceptional significance in order to increase profitability and ensure financial independence from external factors. In addition, owing to its marketing activities, the Olympic Movement is capable of shaping and maintaining a high profile of Olympism, which is the most important intangible asset of the International Olympic Committee.Today, the Olympic Movement is one of the most dynamic nonprofit marketing areas. The experience gained in recent years allows it to confidently develop and serve sport and society. At the same time, in order to achieve a qualitatively new level of development, the Olympic movement needs to analyze its marketing activities, accumulated their own knowledge and experience, as well as the involvement of such experience from related fields of activity. Taking into account that the way of improving Olympic marketing is considered by the IOC as the leading force in the progress of Olympism, efforts should be directed directly to the field of study.The article deals with the components of Olympic marketing, due to which the synergy effect is achieved. It shows the features of the Olympic marketing complex, marketing activities and the main activities of the NOC of Ukraine, aimed at the development of the Olympic movement and popularization of a healthy lifestyle among the Ukrainian population. The analysis of indicators of financial support has been done and it shows the social effect of marketing activities of the NOC of Ukraine.

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Інформаційні термінали як елемент інформаційної взаємодії митниць та громадян

Інформаційні термінали як елемент інформаційної взаємодії митниць та громадян

Author(s): Sergey Popel / Language(s): Ukrainian Issue: 31/2017

The purpose of the article is to study the characteristics of the use of information terminals to inform the customs administrations of citizens on state customs.In the article substantiates the need for improved information exchange and customs of citizens on state customs in terms of the transformation of Ukraine from the DFS fiscal authority customer service. The electronic means of informing citizens customs administrations. It was determined that one of the most promising ways to inform citizens about the rules and customs procedure of customs formalities is to use information terminals. The basic objectives and benefits of the use of information terminals, and their varieties.Use of information terminals to help improve customs information interaction DFS and citizens in the context of the movement (transfer) their goods through the customs border of Ukraine.

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Нормативно-правова база здійснення митного контролю пасажирських перевезень у пунктах пропуску для повітряного сполучення

Нормативно-правова база здійснення митного контролю пасажирських перевезень у пунктах пропуску для повітряного сполучення

Author(s): Olesiia Korniichuk / Language(s): Ukrainian Issue: 31/2017

The object of the researching is analysis of law providing of implementing of Customs Control of passenger traffic in Customs Air Check-points according to requires of international and Ukrainian laws.The issues of providing of international passenger and freight traffic safety are especially important in conditions of increasing threats. Visa liberalization between Ukraine and countries-members of EU provokes demand to work out new tools-bar of Customs Control to be used in the field of increasing international passenger traffic by air. Developed countries’ experience of implementing of control on passenger traffic by air shows the high level of using of risk-oriented Customs Control Tools. These tools are ordered to defying and neutralizing of foreign trade threats, on the one hand; and providing of simplification of Customs Formalities, on the other hand.Analysis and Management Risk System exists in Ukraine today. It is an effective tool of Customs Control, and it provides minimal involving of Customs Authorities into operational activities of all participants of International Providing Chain. In fact, functioning of single module ASAMR in Customs Air Check-points is regulated by law, but is not used in practice. The bill on Changes into Customs Code of Ukraine (on authorized economic operators and simplified of customs procedures) forecasts implementing of Previous Informing System, which is a main condition of effective functioning of Management System.

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Міграція наукових кадрів та заходи її зменшення з метою збереження інтелектуального потенціалу України

Міграція наукових кадрів та заходи її зменшення з метою збереження інтелектуального потенціалу України

Author(s): Michailo Romanjuk,Zinaida Smutchak / Language(s): Ukrainian Issue: 31/2017

One of the important factors in the formation of their own national policy is taking into account the current migratory trends in the context of Ukraine's participation in European and global migration space. The purpose of the article is to study the nature of intellectual migration in Ukraine, clarifying the main reasons for its distribution process and identifying key measures to reduce the volume of emigration of scientists.Particular threat to social-economic development of country and sustainable development of society is intellectual migration, because the formation of highly qualified scientific personnel, the accumulation of intellectual capital, increase scientific and technological potential of the country is one of the important factors of economic and social progress. The most intensive emigration from Ukraine of highly qualified specialists (doctors and candidates of sciences) was observed in 90 years of the twentieth century. The main destinations during this period were Russia, the USA, Israel.Every year the number of Ukrainian labour immigrants increases. Ukraine is considered one of the largest donor of workforce. From the standpoint of preserving intellectual potential, it is important to implement the mechanism for the return of migrants to their homeland (transfer to temporary migration).

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Моделі справляння податку на додану вартість у сфері сільськогосподарського виробництва та їх впровадження на регіональному рівні

Моделі справляння податку на додану вартість у сфері сільськогосподарського виробництва та їх впровадження на регіональному рівні

Author(s): Alla Lysenko / Language(s): Ukrainian Issue: 31/2017

The aim of this study is an assessment of the consequences of the possible implementation of certain models of VAT collection for agricultural producers at the regional level, taking into account the peculiarities of the development of the agrarian sector of the Kirovograd region.On the basis of systematization of the basic models for the collection of value added tax (VAT) in the field of agricultural production and taking into account the peculiarities of the agrarian sector development in the Kirovograd region, the author made variant calculations, evaluated the effects of the possible implementation of certain models for agricultural producers at the regional level.It is established that VAT accumulation ensures increase of profitability of wheat production in agricultural enterprises of Kirovohrad region from 39,4% (0-variant) to 55,3% (with VAT). The introduction of models of taxation of agricultural producers to the value-added tax should be implemented taking into account the peculiarities of the development of branches of agrarian production in certain regions of Ukraine and orientation to the basic norms of the legislation of the EU.

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Оптимізація податкового навантаження сільськогосподарських товаровиробників в умовах застосування спрощеної системи оподаткування

Оптимізація податкового навантаження сільськогосподарських товаровиробників в умовах застосування спрощеної системи оподаткування

Author(s): Оlena Magopets / Language(s): Ukrainian Issue: 31/2017

The purpose of this study is to assess the level of the tax burden on agricultural producers in the context of large, medium and small business entities within the framework of applying a simplified taxation system and justifying the possibilities for its optimization.It was given that most agricultural enterprises choose a simplified system of taxation, the level of tax burden on agricultural producers in the context of large, medium and small businesses was investigated. It is established that within the framework of the application of the existing single tax rates of the fourth group, the level of the tax burden on small business entities is high, which requires an adjustment of the current approaches to taxation of agricultural producers by a simplified taxation system.The feasibility of optimizing the tax burden on agricultural producers and their balancing between large, medium and small business entities on the basis of applying a differentiated approach to taxation of agricultural producers in the framework of a simplified taxation system that will ensure the fulfillment of fiscal and regulatory tasks of a single tax will be an effective tool for supporting and stimulating the development of small business in agrarian sphere.

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Сучасний стан та проблеми фінансового забезпечення вищої освіти в Україні

Сучасний стан та проблеми фінансового забезпечення вищої освіти в Україні

Author(s): Anastasiia Salo / Language(s): Ukrainian Issue: 31/2017

The work analyzes the current state the higher education financing in Ukraine. On the basis of the Treasury system financing higher education detailed analysis, it is possible to highlight the weaknesses and shortcomings of this funding mechanism. In order to review the current state of the higher education financing and directions of its improvement, this paper discovers the mechanism of the Treasury's funding for the higher education, its advantages and disadvantages.Nowadays, the higher educational institutions look for the alternative funding sources therefore, the research was conducted. Due to analysis, one may clearly see that the most common practices usually attract financial aid for the universities. The alternative methods of financing the higher education in Ukraine are offered as a result, there are various possible activities for domestic higher education to reach the desired goals. In addition, all the types of the state financial support were considered the international practices of the private funding became the core theoretical background for the research. On the basis of the obtained results, there are several recommendations to give for the improvement of the financial support of the Ukrainian higher education as well as the promotion of the scientific research activities of the University.

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Wspólnoty pamięci lokalnej i narodowej. Kilka uwag o ich zbiorowym wytwarzaniu a la polonaise
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Wspólnoty pamięci lokalnej i narodowej. Kilka uwag o ich zbiorowym wytwarzaniu a la polonaise

Author(s): Joanna Kurczewska / Language(s): Polish Issue: 6/2016

Kurczewska explores how communities of local and national memory are formed. Working on the assumption that they are emotional communities, she diagnoses them from a socio-institutional perspective, drawing on numerous empirical studies on local communities and their basic collective agents, such as associations, clubs and other initiatives. She proposes that the years 1989-2015 (i.e. the Third Republic) saw the formation of communities of memory, which functioned on the meso level of Polish society. They shaped the content and forms of collective memory, becoming an essential social and cultural resource for Polish memory. Kurczewska points out that these communities are a necessary element to diagnose the national memory of Polish society as a complex structural entity. Last but not least, they are a factor in a ‘grassroots’ social and cultural interpretation on the level of the macrosociety of the state.

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Doświadczenie bez nazwy. „Oświęcim” ≠ Auschwitz
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Doświadczenie bez nazwy. „Oświęcim” ≠ Auschwitz

Author(s): Agnieszka Dauksza / Language(s): Polish Issue: 6/2016

Dauksza examines the status of non-Jewish Polish concentration camp survivors. Their wartime experience and the way in which they functioned after the war has always been and continues to be different from the Jewish experience. Based on empirical studies, Dauksza argues that the problem is that their experience is ‘an experience without a name’: unable to name it, they are also unable to experience what happened to a significant group of Poles during the occupation. The question concerns not only actual former prisoners and their relatives – as the framework of post-memory transfer would suggest – but also individuals who for several years lived in fear of being deported, as well as those who witnessed the deportation of others, including Jews.

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Żydzi i zagłada w polskich kulturach pamięci: między antagonizmem i agonem
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Żydzi i zagłada w polskich kulturach pamięci: między antagonizmem i agonem

Author(s): Sławomir Kapralski / Language(s): Polish Issue: 6/2016

25 years ago, Polish gentiles were interviewed on the disappearance of their Jewish neighbours. Kapralski re-examines those interviews in order to revise current attitudes to this kind of memory. He presents memory as a product of current constellations of the remembering subject’s interests, whereby the subject is embroiled in existential efforts to construct mnemonic safety, which in turn is the basis for processes of reconstructing collective memory. These processes were particularly vital in the context of the uncertainty that marked the transformation in the 1990s – a transformation that Kapralski frames in terms of a structural trauma that shapes memories about historical trauma. Such a framing of memories of the Jews means that they have been publicly commemorated in Poland, but they are not remembered within the structures of communicative memory.

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Проблеми фінансування вищої освіти регіону

Проблеми фінансування вищої освіти регіону

Author(s): Tatiyаna Kotenko / Language(s): Ukrainian Issue: 23/2013

This paper will analyze the strategy of public funding of educational institutions of Ukraine and the region and define prospects paid (private and public) higher education.Higher education should be oriented to the needs of the labor market and socio-economic development of the country and the region. As a result - contracts with final consumers of educational services partially displace state order. With the increasing role of non-budgetary funds encourages the establishment of university research and production facilities that will promote the commercialization and dissemination of research results and innovation.Further development of the toll of higher education in Ukraine is to some extent justified. Only should not forget that the cost of education services in this case must take into account not only the cost of high school, but the reality find jobs after graduation.

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Адміністративно-командні методи управління залізничним транспортом України в 30-х рр. ХХ ст.

Адміністративно-командні методи управління залізничним транспортом України в 30-х рр. ХХ ст.

Author(s): Yuriy Bondarchuk / Language(s): Ukrainian Issue: 23/2013

Any attempt to make a research on our society’s command economy in its various fields can help our management develop analytical approach and implement a liberal economy type.The important observations are:At the end of the 20s New Economic Policy (NEP,) that was characterized by its liberal management of economic processes and some elements of marketing economy, was replaced by command economy with its directive and voluntaristic approach and noneconomic methods of national economy management.Later in the 30s for a long period the economy of the Soviet Union went back to the policy of “military communism” which was based on the regression of commodity-money relations, dry administration and compulsion. “Great Leap” in heavy industry during the years of industrialization caused serious disruption, disorganization and considerable complications in the economic development, including railway transport and other areas of national economy.

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Основні проблеми працевлаштування молоді у системі споживчої кооперації України

Основні проблеми працевлаштування молоді у системі споживчої кооперації України

Author(s): O. Shevchenko / Language(s): Ukrainian Issue: 23/2013

The aim of the article is to identify the main problems and peculiarities of hiring young professionals in the system of consumer cooperatives in Ukraine.Analysed the fundamental laws that govern the process of youth employment. Described the main shortcomings of youth personnel policy on legislation and on internal management level. Defined the main stages of staffing in the enterprises and organizations of consumer cooperatives in Ukraine. Found that these stages are imperfect and contradict to the modern methods of personnel management. Indicated that system of consumer cooperatives in Ukraine there are no clear distinctions between stages attract young professionals and specialists with work experience. Thus, the major problems of youth in the system of personnel policies Consumer Cooperatives in Ukraine are: inadequate legal framework, lack of proper enforcement of regulations; outdated theoretical and methodological approaches to staffing in companies and organizations of consumer cooperatives Ukraine.Prospects for further research in this area are: finding ways to improve the selection of personnel for enterprises Consumer Cooperatives in Ukraine; developing a mechanism for recruitment of young professionals to cooperative enterprises; and searching ways of informing graduates and managers about the prospects for their cooperation.

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Підходи щодо забезпечення прийнятного рівня незалежності аудиторів

Підходи щодо забезпечення прийнятного рівня незалежності аудиторів

Author(s): Nataliia Shalimova / Language(s): Ukrainian Issue: 23/2013

The purpose of the article is analysis of approaches and models of ensuring the auditor’s independence in the national and international practices, determination of possible ways of its development and improvement. The essence of such professional ethic principle as independence has been investigated. The kinds of threats, circumstances which may cause them and preventive measures to prevent, eliminate or extenuate them to acceptable level have been determined. The approaches to forming the users of financial statement’s confidence in auditor’s independence have been considered. It has been determined on the basis of analysis Code of ethic’s clauses that the main responsibility for maintenance the independence is entrusted to the auditors and preference is granted to the procedures which are used by auditing firm. It have been substantiated that the independence of thoughts and conduct must form taking into account all subjects which are involving into the process of fulfilling the audit engagement. The results of investigation shows that the legislative regulation of demands to ensuring the auditor’s independence is of great importance and it must provide the elaboration and application of obligatory preventive measures in working environment of user and responsible party.

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Податки на майно та його приріст: міжнародний досвід та українські реалії

Податки на майно та його приріст: міжнародний досвід та українські реалії

Author(s): P. Iamko / Language(s): Ukrainian Issue: 23/2013

The present article contains comparative analysis of international and Ukrainian approaches to taxation of property and its gains in terms of natural persons and legal entities with relevant recommendations and suggestions. In more details we have considered real property taxes, taxes on property transfer and taxes on net property, excluding debts.The main recommendations and suggestions, developed on the basis of performed analysis, are as follows: to divide property into two categories of “new” and “old” property considering acquisition of property rights in the form of privatization; to levy taxes on property and its gains at the local level taking into account location of such property; to use registration fees instead of taxes on property transfer; to develop unified approach as for taxation of property of natural persons and legal entities; to change approach as for taxation of inheritance and to consider property owned by the deceased person as conditionally sold at the moment of death with relevant taxation of income for amount of such conditionally sold property on the general basis.Additionally, we reviewed advantages and disadvantages of property taxation and assessed prospects of implementation of real property taxes in Ukraine. Upon results of such review we concluded that implementation of taxation of property and its gains in the taxation system of Ukraine is potentially productive, since such taxation may become one of the main and stable source of financing of both local and national state budgets, however, there are certain advantages and disadvantages of such type of taxation.One of the key advantages of property taxation is the fact, that such taxation can become a reliable source of budget expenditures financing. This tax can also be used for taxation of non-residents’ property, as well as financing services related to property maintenance and development of infrastructure. Additionally, it is almost impossible to avoid and evade such taxes and they can contribute to development of effective local authorities through greater autonomy in financing of their expenditures.The main disadvantages of implementation of real taxation of property and its gains are as follows: taxation of property and its gains taxes unrealized income from capital, i.e. such tax is levied regardless of whether the property was used in the economic activity and has become a source of income; taxes on property and its gains are usually paid once per year and may reach significant amount, thus, if they shall be implemented they will be paid by the overwhelming majority of the population and may lead to significant social disturbances; use of taxes on property and its gains will require execution of annual revaluation of property, which shall be also negatively perceived by citizens, since there will be always disputes regarding adequacy of the revaluation and therefore the amount of accrued tax.

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Активізація співпраці роботодавців та ВНЗ як чинник удосконалення стратегії розвитку підприємств машинобудування

Активізація співпраці роботодавців та ВНЗ як чинник удосконалення стратегії розвитку підприємств машинобудування

Author(s): Oleksandr Levchenko,Olga Tkachuk / Language(s): Ukrainian Issue: 23/2013

The aim of this article is development of suggestions in relation to activation of employers and higher educational institutions collaboration as factor of perfection of machine-building enterprises development strategy.In this article the basic questions and problems of national machine-building enterprises steady development strategy forming on innovative principles are considered. The types of strategies of enterprises development, stages of the strategic planning on an enterprise, essence of traditional and modern models of co-operation of enterprises and higher educational institutions are reflected. Suggestions in relation to activation of collaboration of employers and higher educational institutions as factor of perfection of machine-building enterprises development strategy are made.Thus, the basic directions of activation of employers and higher educational institutions collaboration include such as: strengthening of co-operation of science, education and production; creation of pre-conditions for forming and development of intellectual potential; development and claim of methodology of determination of current and prognostication of perspective requirements in specialists and others.

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Роль і місце правоохоронних органів у правовій державі

Роль і місце правоохоронних органів у правовій державі

Author(s): Volodymyr Zaychenko,A. Lapteva / Language(s): Ukrainian Issue: 23/2013

The purpose of this paper is to investigate issues related to the functioning of the police in a state of law, particularly in the area of human rights, freedoms and legitimate interests of man and citizen action using legal measures intended to maintain a stable law and order in the country, the fight against crime and other offenses.The article is devoted to the role and place of law enforcement in the state of law. The article deals with the problem of disclosure of the activity of law en- forcement bodies in the struct ure of state organs, directed to the creation of a legal democratic society, strengthening of law and order, and legality, protecting the public and personality from the vi olation of rules of law. Unlike other systems of government, the system of law enforcement does not have the traditional organizational structure, such as the system of executive power, but a coherent set of systems forming factor which is not structural (organizational), and functional criteria - directly to law enforcement, that defined their common functionality, which is mainly in the protection and enforcement. Therefore, system-factor law enforcement is law enforcement, for which the state creates law enforcement.

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The 2016 Parliamentary Elections in Slovakia

The 2016 Parliamentary Elections in Slovakia

Author(s): Gábor Harrach,Krisztián Rákóczi / Language(s): English Issue: 1/2017

The parliamentary elections held in March 2016 led to the victory of Robert Fico’s SMER party and the defeat of the traditional right-wing parties. This earthquake-like electoral change altered the stable but otherwise diverse party scene in Slovakia. Besides addressing the general result of the elections, the paper also tries to explore the party preferences of ethnic Hungarian voters. It examines the share of the votes for the MKP, which is an ethnic Hungarian party and the Most–Híd (’Bridge’ in English), which is a liberal interethnic formation.

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Diaspora Policies in Theory and Practice

Diaspora Policies in Theory and Practice

Author(s): Dániel Gazsó / Language(s): English Issue: 1/2017

The main aim of this paper is to give a general overview of diaspora policies with an emphasis on kin-state activism in Central and Eastern Europe. The first section of the paper will summarize the main theoretical approaches to diaspora studies, which are marked by the emerging tendency toward typology construction. In this part I will explore the most relevant typologies within this field of study from a critical perspective. The second section of the paper will turn to existing diaspora policies, offering a structural collection of the most commonly adopted diaspora engagement practices in Central and Eastern Europe. I will examine why and under what conditions kin-states in this part of Europe seek to engage co-national communities living beyond their borders, with special regard to the similarities.

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“FİLİSTİN” BAHARI: YÜKSELEN UMUTLAR VE KAYBEDİLEN BARIŞ

“FİLİSTİN” BAHARI: YÜKSELEN UMUTLAR VE KAYBEDİLEN BARIŞ

Author(s): Ayşe Ömür Atmaca / Language(s): Turkish Issue: 1/2017

Palestinian-Israeli conflict is accepted as one of the most important and complicated problems of the Middle East. No doubt, Palestine and Palestinian-Israeli conflict was not immune to the wave of Arab Spring that began with the popular demands for justice and freedom in Tunisia in the late 2010. In this framework this study will examine the reflections of the Arab Spring on Palestine, UN recognition of Palestine as an “non-member observer state” as a result of Palestinian administration’s internationalization strategy, and the impact of all these developments on Palestinian Israeli conflict.

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