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Відкриті інноваційні системи: головні характеристики і напрями інтернаціоналізації

Author(s): O. M. Nosyk / Language(s): Ukrainian Issue: 6/2016

Exploring the peculiarities and trends in innovation development in modern conditions is based on defining its new characteristics caused by postindustrial transformations.The aim of writing this article is to study the main elements of open national innovation systems and trends of their integration into international innovation cooperation. In the course of performing the set tasks, we used methods of system and structural–functional analysis to substantiate the main components of open innovation systems and the trends in their formation and operation.It was stressed that the main characteristics of open innovation systems are innovation entrepreneurship, innovation networks, innovation cooperation and partnership, innovation clusters and ecosystems. The driving force of modern innovation process is the entrepreneurial innovation activity, covering all stages and areas of system innovation process, relying on innovations in technology, management, market, social and providing for innovative development of the society.It was discovered that the innovative collaboration involves its participants in the innovation process with the use of such forms as technology transfer, information exchange, research and educational programs, commercial exchange of innovative products. Innovation partnership combines innovation resources and activities of the participants – setting up innovative enterprises, joint implementation of innovative projects. In the modern period, innovation collaboration and partnership develop at the level of corporations, industries and sectors of national economy and on the international level.Development of innovative cooperation and partnership depends on the formation and status of innovation ecosystems as the medium of open innovations. Influenced by global factors, the development of innovation clusters is characterized by the trend of internationalization of innovation activities on the basis of international cooperation among clusters of different countries.Innovation development leads to certain transformations in the human capital, growth in the level of its innovativeness and innovation. Internationalization of human capital in innovation occurs on the basis of the development of international scientific and technical cooperation and implementation of social humanitarian programs.Directions of formation of open innovation systems are the development of innovation entrepreneurship, innovation networks, innovation cooperation and partnership, innovation ecosystems and clusters. The core of open innovation systems is the human capital of innovation development.The scientific novelty of this research made it possible to determine the conditions and factors for the innovation systems to reach various levels of open nature and substantiation of their components and areas of internationalization. The practical significance of the obtained results is application of the materials of this paper by the subjects of innovation activity for managing the innovation process based on the principles of open innovations. Further research into defined scientific problem will be focused on the substantiation of features of renewal of human capital of open innovation systems.

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Концепція капіталу та його відображення в обліку

Author(s): Vera Savchenko,Valentina Kryachko / Language(s): Ukrainian Issue: 28/2015

Capital, as an economic category ambiguously interpreted in the economic literature, however, are unanimous approaches to defining its main features. Capital, as an object of accounting insufficiently studied, in particular, is not included specifics agricultural sector and the presence in it of undertakings of different legal forms. According aim delivered identify problematic aspects and areas for further research to substantiate your support of capital in agriculture. There are different conceptual approaches to understanding the capital. In modern conditions of society requires assessment and recording and reporting intellectual capital. The aim of modern accounting standards is information support of decision-making potential investors to invest in the company. Accounting based on the decisions of the leadership and declared in the accounting policy of the company. In practice, very often you can find the same accounting policies as every business is unique. Therefore, in terms of financial results is quite difficult to assess the prospects of the enterprise. Indicator EVA is an estimate of the true revenue business, and it differs significantly from the accounting profit. According to the basic concept of capital formation underlying the financial statements, as is the treatment of capital that generates income, not taking into account the peculiarities of agriculture sector where capital formation and its use significantly affect land relations. Land capital is not reflected in the account, which reduces the analytical quality of financial reporting and does not ensure comparability of accounting information. Category capital is multifaceted. Not enough research is the methodology of calculation of intellectual capital. For the agricultural sector has a crucial role land capital, which needs to improve the analytical quality of financial reporting, analytical accounting capital. Directions for further research in this regard is the accounting model the formation and movement of equity cooperatives, land and intellectual capital as accounting objects.

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The Impact of the Relationships between Buyers and Suppliers Based on Their Financial, Social and Structural Bonds

Author(s): Ya Ling Tsai,Kun-Shou Shih,Tzong-Ru (Jiun-Shen) Lee / Language(s): English Issue: 1/2015

This study examined a sample of Taiwanese companies and investigated the impacts of the relationships between buyers and suppliers with regard to financial, social, and structural bonds. The results show that firms share the knowledge with regard to supplier selection and supplier management based on guanxi (relationships), and that this can reduce transaction costs and increase investment, trust, and performance. Firms carry out the supplier selection and management based on guanxi, which can reduce transaction costs, while increasing investment, trust, and performance. Taiwanese firms use guanxi from their relatives, friends, and neighbors to their business. The key point is that buyer’s and supplier’s guanxi comes from both sides and is very important for Taiwanese firms, especially in their buyer and supplier collaboration.

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Реформування системи обліку реалізації послуг водопостачання та водовідведення в умовах запровадження блочного диференційованого тарифу

Author(s): Oleksandr Holovchenko,Nataliia Holovchenko / Language(s): Ukrainian Issue: 25/2014

The publication is dedicated to research of necessary transformations of information system of the accounting in the enterprises of water supply and water disposal in conditions of introduction the system of formation of tariffs on the block differentiated algorithm. The main shortcomings of such system of tariff setting of the water supply and water disposal sphere are generalized, and, as a result, problem aspects of creation and functioning of information systems of the accounting of realization of services in the block principle are established.It is established that at introduction of system of block tariffs for water supply and water disposal services for consumers of category of the population, information system of the accounting of realization of the specified services has to be reformed so that to provide full and authentic data about: number of inhabitants who actually use water supply and water disposal services in each household; amount of monthly consumed water recorded by metering devices, counting on one actually living inhabitant.Separately in article the question as inexpediency of introduction of the block principle of tariff setting for business-consumers of water, and reforming of system of the accounting of realization of services of water supply and water disposal by the specified principle is considered.

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Changing the role of accountancy in the context of cloud-computing

Author(s): Alexandru Țugui,Ana-Maria Gheorghe / Language(s): Romanian Issue: 31/2014

It is known the fact that since the mid-twentieth century, the communication and information technology has dramatically influenced human society and that every time there was a so-called fashionable technology. Presently, the fashionable information technology is Cloud-Computing, which, by its advantages, brought Cloud-Accounting to the life of economic entities. Within this study, we analyze, by means of a survey conducted based on a questionnaire, a total of 125 answers from professional accountants, given the conditions of gradual transition towards Cloud-Accounting. In short, our research shows that among professional accountants in Romania, 99.20% have had a negative experience related to reliability, availability and access to electronic data or archived accounting data, that 96% consider that accountancy with the characteristics of Cloud-Computing would be the ideal solution to the needs of modeling and accounting information and that 88% appreciate as necessary to extend the manifestation of the role of accounting as an information system from the microeconomic level to the macroeconomic one.

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Economic Aspects of Working Time Flexibility in Slovakia

Author(s): Samuel Korony,Erika Ľapinová / Language(s): English Issue: 30/2014

The paper presents the results of the research held on flexibilization of labour and promoting reconciliation of work and family life in Slovakia. Data collection was done by questionnaire survey on a sample of over 400 respondents (parents of minor children) in the Central Slovakia (Banska Bystrica region). Data were analysed by data mining methods (frequency and cross tables, decision trees) in SPSS. We tested the dependence of responses to questions about flexibility of working time and contractual arrangement from economic indicator of work (occupational), sector of economic activity, ownership (public and private owned companies) and their impact on working conditions. The aim of the paper is to identify critical factors of influence on working time organization from the first named group of factors of influence (work, production process organization, sector of economic activity and occupation specifications) with intention to support implementation of positive working time flexibility in Slovakia and another post- socialist countries of Central and Eastern Europe facing problems in this area.

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Організація обліку фермерських господарств

Author(s): Yuliya Nesterenko / Language(s): Ukrainian Issue: 31/2017

The purpose of this article is to study the existing legislative and regulatory accounting in the farms at the present stage of development; analysis of the practical implementation of elements of accounting farming and proposals for their improvement; generalization of accounting deficiencies farm.Today the farm has several advantages, among other entities, are: the ability to use special tax regime, the family nature of the business, the possibility of free land privatization members of the farm, non-competitive opportunity to obtain land ownership or to rent, from state and municipal property, significantly lower legal risks associated with the area of land farms. However, among these benefits, farmers have some problems. Primarily associated with unliquidated accounting operations, because the Guidelines №189 on the organization and accounting peasant (farmer) households adopted in 2001, significantly outdated.Further research and development require the following issues: depth study of accounting on farms of different size and type of activity; update the existing guidelines on the organization and record keeping of the farms; development of fundamentally new regulatory guidelines to enter accounting policies just for farmers as a bases of the accounting.

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A GLIMPSE OF POSITIVE ACCOUNTING THEORY (PAT)

Author(s): Muhammad Rifky Santoso,,Minda Muliana Sebayang / Language(s): English Issue: 2/2017

Positive accounting theory (PAT) has been more developed than normative accounting theory in this era. The development of PAT research has discussed about what factors influenced management to report earnings. By using literature reviews, there are many researches in discussing the external factors to influence management to report earnings, such as bonuses, the debt equity ratio, political costs, and good governance. The other researches have discussed the association between earnings and stock prices. There are still few discussions about the selfmotivation of the directors or managers why choose a certain accounting method. The difference of environment, types of industry, and timing of financial statement reporting can be a further research. By using theories introduced by Popper, Kuhn, and Lakatos, PAT has elements in these three theories; however, PAT has not been categorized as science.

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ACCOUNTING AND STATISTICAL METHODS FOR A NEW ETHIC OF THE HISTORY. CASE STUDY FOR ROMANIA'S RECENT HISTORY

Author(s): Aurelian-Virgil Băluţă / Language(s): English Issue: 2/2018

The article shows how to capitalize methods of accounting and statistics for a new ethics in the study of history. The aim of the paper is to remove a fake oral history document and to integrate another into the research flow based on accounting and statistical tools. The recent history research can not establish an objective like „ true image” as in accounting. But it is possible to follow that the documents used can reasonably describe the reflected reality. In accordance with the golden rule of ethics we have to accept the high level of education in Romania in the period 1968-1989, including history discipline. The article contains the following sections: introduction, the importance of the problem, state of the research topic covered in the article, the objective of the research, the research method used, the ethical component of the problem, fake oral history document, the formulations of the alternative hypothesis, criterion for validating the assumption, the correct content of that information, conclusions, references. I have also a result of the research. In Romania, between 1968 and 1989, we need to refer to a high level of pupils' education, including history discipline.

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The Conditions for Digitalization and Industry 4.0 Development in Selected European States

Author(s): Martina Žwaková / Language(s): English Issue: 56/2018

Nowadays, the business environment is confronted with many changes and newly developed technologies. That is the reason why it is appropriate to cope with conditions or readiness for these changes. This paper is focused on research of business environments’ conditions in selected European states in relation to the digitalization and Industry 4.0 trends. The aim is to find similarities and dissimilarities in the digitalization levels and in the conditions of the execution of Industry 4.0 concepts in the business environments of selected European states. Eleven indicators related to the issue of digitalization were chosen to analyse business environment situation. Groups of similar states were created using a cluster analysis based on the particular indicators. A comparison among the groups was realized to identify different industry readiness levels. The groups or clusters of states were briefly characterized and described within a context of emerging technologies. Besides between group comparisons a view on the inner structure of particular groups was outlined as well.

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Sustainable Cost Management in Retail

Author(s): Radojko Lukić / Language(s): English Issue: 2/2013

The considerable improvement of performance in retail companies is a result of applying the concept of sustainable development. In the context of this, sustainable cost management is particularly seen as crucial factor in business success of retailers. With the development of "green practices" and according to the results of empirical research global retailers made substantial cost savings and thereby improved operating and financial performance. Sustainable cost management in retail has special significance in the economic crisis. It is quite understandable because of the fact that "cost reduction" is a primary way for the retailers to achieve the target performance.

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Aligning the Core Business Area Behavior with Non-Core Business Area Behavior by Synchronizing Business Operations with Accounting Records, using a Business Process Management System

Author(s): Cornel Vintilă,Adela Cornescu,Sorina Costin / Language(s): English Issue: 2/2011

This article aims at establishing the context in which a finite repository of business processes executed within an enterprise can automatically generate manageable transactions, and after that registered and preserved in accounting records. Typically, the actual enterprise software architecture starting from a sum of functionalities, can be perceived as an accumulation of graphical user interfaces, driven by business logic and storing relevant information in a database. The To Be enterprise architecture, proposed by the authors of this paper, consists of a standardized sum of business processes ran through a BPM platform, having an enterprise data model as an operational data base and also a data warehouse. Using this new enterprise architecture case, human action will be linked to the enterprise system through graphical user interfaces, scheduling very accurate human tasks execution and stabilizing the human behavior component for increasing overall enterprise performance. This transformation of the enterprise is provided by synchronizing business operations with the accounting principles applied for recording financial transactions. Consequently, this drives the enterprise towards the standardization of operations according to the best reference model at the moment, real time accounting, and eliminating the traditional gaps between operations and accounting. This method enhances enterprise improvement, by continuously controlling and monitoring business processes and implementing change at all levels.

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$Cost-Benefit Analysis Methodology for Investments in Refractive Surgery$

Cost-Benefit Analysis Methodology for Investments in Refractive Surgery

Author(s): Oana-Ramona Lobont,Roxana Bucurean / Language(s): English Issue: 18/2018

The current paper proposes a methodology of cost – benefit analysis for investments in the field of refractive surgery over the Romanian-Serbian cross-border region. While refractive surgery services have the potential of generating financial gains for the investor, they can also generate significant social impact. When the investments are made from public funds, the net social benefits are usually targeted. Although the potential impact of such an investment over the quality of life of the local population is important, a feasibility study is mandatory as a basis for the decision to allocate the necessary funds. Through a previous research, we established a benchmark for the conversion of the net social benefits of refractive surgery into monetary form. Through the current article, we propose a way of integrating the converted net social benefits into a cost – benefit analysis. The proposed methodology can be used in feasibility studies over the Romanian-Serbian cross-border region and can easily be adapted to other regions.

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KÜRESELLEŞMENİN İŞLETMELERİN MALİ YAPILARINA ETKİSİ

Author(s): Tünay Aslan / Language(s): Turkish Issue: 41/2019

This study was conducted to determine the effect of globalization on financial structures of enterprises by taking the globalization process into consideration in detail. The study was carried out by the Screening Model; and a case evaluation was made by describing the findings. In the present study, it was concluded that globalization process caused many important and strategic changes and transformations in socio-economic, economic and technological fields, particularly in the cultural sector. The globalization process affected the financial structures of enterprises directly. The enterprises, which adapted to the globalization process and carried out necessary reforms on time, came out of this process by strengthening their financial structures. The study is important in that it creates awareness on globalization for enterprises.

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TÜRKİYE MUHASEBE VE RAPORLAMA STANDARTLARININ FİNANSAL ANALİZE ETKİSİ

Author(s): Betül Şeyma Alkan / Language(s): Turkish Issue: 5/2019

The necessity of creating a uniform and common language in international financial reporting applications were arisen along with the globalization of capital markets and accelerated capital flows. International Accounting Standards and International Financial Reporting Standards were issued in order to eliminate the differences in international regulations and to meet the needs of all information users. In Turkey, the financial statements based on Turkish Accounting Standards and Turkish Reporting Standards (TAS/TFRS) differ from financial statements based on tax legislation. Valuation and classification difference in both regulation will lead to significant implications in the analysis of financial statements. In this study, financial statements based on Turkish Uniform Chart of Accounts are adjusted to TAS/TFRS by making correction and classification. In order to indicate the effect of transition to financial statements prepared in accordance with TAS/TFRS on the financial analysis, a case study is presented using the ratio analysis method, and the differences are examined comparatively. It is tried to explain that the ratios differ as a result of which adjustment records within scope of standard applications.

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What is the Real State of Financial Management in Companies in the Republic of Serbia?

Author(s): Goran Petković,Snežana Konjikušić,Lidija Barjaktarović,Renata Pindžo / Language(s): English Issue: 2/2019

Research Question: This paper focuses on the basic financial decision making practices of domestic companies and their knowledge of the operational risk management concept. Motivation: Chief Financial Officers (CFOs) play a significant role in the company’s development and achieving the company’s objectives (Van Horne & Wachowicz, 2007). Different authors carry out research based on one of the fields of finances-related decision making, like Graham & Harvey, 2001. The goal of this research is to show that difference in decision making process on companies’ finances and risk management depends on the company’s ownership structure. Idea: The paper is aimed at the recognition of differences found in corporate decision making, relating both to capital budgeting and capital structure, dividend payout policy and risk management concept, depending on the ownership structure. Data: During the first half of 2016, a research consisting of the 392-companies sample operating in the Republic of Serbia was conducted, including all four listed fields concerning their economic operations. Nevertheless, only a total of 54 CFOs completed and handed back the distributed questionnaires. Tools: Some basic descriptive statistics techniques, one-way analysis of variance (ANOVA) and Kruskal-Wallis test were applied throughout the complete data analysis, while data processing involved the use of standard statistical package IBM SPSS 20.0. Findings: As shown by research findings, there is a notable difference in decision making, both on dividend payout and on risk management concept, depending on the types of ownership, with companies operating in our domestic market. The future research will concentrate on practice of companies merging both domestic and foreign entities, in order to determine whether a similar pattern might be found. Contribution: Furthermore, the research is intended to be complemented by the data contained in the official financial reports of those companies, with a view to ascertaining if the statements made by their CFOs are actually applied in the corporate practice.

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THE IMPACT OF INTEGRATED INFORMATION SYSTEMS ON MANAGEMENT ACCOUNTING: CASE OF CROATIA

Author(s): Ivica Pervan,Ivana Dropulić / Language(s): English Issue: 1/2019

The main aim of this study is to analyze how implementation of integrated information systems (IIS) effects management accounting. Findings based on data collected from 108 Croatian firms confirmed that IIS implementation caused significant management accounting changes. Estimated regression models revealed that the most important IIS characteristic were the analytical capabilities since it positively influenced management accounting changes in four dimensions: internal reporting, budgeting, application of modern accounting techniques and management accounting employees’ jobs. The quality of IIS implementation statistically significantly and positively influenced changes related to data collection and internal reporting. In the segment of budgeting, the quality of implementation of specialized budgeting software had significant and positive influence. The only negative correlation found was the one between the uncertainty of business environment and adoption of modern accounting techniques. Findings from this study provide unique insight into effects of IIS implementation in Croatian firms and can be used by different stakeholders. Firms and IIS vendors should put special focus on implementation of business analytics modules in order to achieve comprehensive benefits in management accounting practices. Providers of accountant’s education should consider the fact that contemporary IIS systems’ environment calls for development of additional skills in the area of information technology, business processes and business communication.

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Кластерний аналіз клієнтської бази даних підприємств сфери послуг

Author(s): Nataliia Roskladka,Andrii Roskladka,Olga Dzygman / Language(s): Ukrainian Issue: 2 (35)/2019

The aim of the article is to use cluster analysis for customer segmentation and the development of an automated system for processing customer orders, aimed at increasing the efficiency of the service enterprise.The development of the service enterprises, which is of particular importance under economic restructuring, has been studied. The service sector directly affects the quality of life of the society, economic growth and the position of Ukraine in the world market of services. It is noted that the development of service enterprises is possible only in the context of the introduction of innovative development models, involves the search for the most effective management methods and technologies that can accelerate the adaptation of these enterprises to the latest global trends.In this article, the term “customer base” refers to data about customers, their characteristics, consumer behavior and past purchases, which are collected and organized in such a way that they can be quickly retrieved to obtain the necessary information. In addition to data on existing customers, the customer database contains information about potential customers.The concept of customer base segmentation as the separation of clients into homogeneous groups according to certain criteria and the clustering of the client base as the distribution of clients into groups that correspond to stable segmentation features are considered.For client clustering, the k-means method was used. The cluster analysis algorithm is presented in the form of a flowchart and a use-case diagram.The result of the research conducted by the authors was the software development of an automated system for processing client orders under variable demand using clustering methods and client database segmentation. The use of economic and mathematical methods of cluster analysis and customer base segmentation makes it possible, unlike the use of an intuitive empirical method of separating customers into groups, to identify segments according to specified criteria depending on the task for the decision maker and is much more appropriate for effective management services.

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Підходи до розробки інформаційно-аналітичної системи для прийняття управлінських рішень на підприємстві

Author(s): Ihor Nikolaiev,Viktoriia Vyshnevska,Ruslana Zhovnovach / Language(s): Ukrainian Issue: 2 (35)/2019

Taking into account the fact that a large number of manufacturing enterprises in Ukraine are characterized by inefficient functioning due to weaknesses in management, was substantiated the necessity of creation of information-analytical system for managerial decision-making (IASMDM), which is designed to provide support for managerial decisions to improve the efficiency of the operation of the enterprise. Therefore, the purpose of the paper is to develop the structure of the information- analytical system for managerial decision-making using a set of economic and mathematical models.The structure of the local information-analytical system of managerial decision-making in real-time, using a set of models for estimating and analyzing the stability of the enterprise functioning in dynamics was developed. These models are based on the classical apparatus of the automatic control theory (ACT) and the logistic approach in economic systems. This approach opens the wide possibilities of a formal description of such complex systems as manufacturing enterprises and the application of well-known stability criteria to them – the algebraic Hurwitz criterion and the graph-analytical criterion of Mikhailov. The content of the stages of construction of the information-analytical system for managerial decision-making, which will allow its program implementation, is also considered and analyzed.Information-analytical system of managerial decision-making allows to determine the level of stability of the enterprise quickly, proceeding from this, to make grounded managerial decisions in real-time and, ultimately, to ensure the stability of the enterprise functioning, and therefore increase its efficiency.

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Capturing Knowledge Co-Creation with the Practice Ecosystem Framework in Business and Academia Collaboration

Author(s): Maria Jakubik / Language(s): English Issue: 1/2019

This paper demonstrates how the evolutionary knowledge co-creation processes captured with the practice ecosystem framework in business and academia collaboration. Data are collected from 91 organizations in Finland during the period of 2007–2016. The scope of this research is limited to the educational field and to one Applied University of Sciences (UAS) master’s degree programme in Finland. The implications are mainly empirical but they contribute also to the knowledge co-creation theory by demonstrating the value and usability of the theoretical framework. The novelty of the research paper lies in the application for the first time of this theoretical framework in an authentic ecosystem.

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