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For more than a decade the annual Innovation.bg report has provided a reliable assessment of the innovation potential of the Bulgarian economy and the state and development capacity of the Bulgarian innovation system. It has put forward recommendations for improved public policy on innovation in Bulgaria and the EU by drawing on the latest international theoretical and empirical research while taking into account the specific economic, political, cultural, and institutional framework in which the country's innovation system is operating. During the last nine years Innovation.bg has made specific recommendations for the improvement of innovation policy and practice, which have been supported by business and the science sector. Innovation.bg 2013 focuses on the innovation potential of the pharmaceutical sector.
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The purpose of the article is to disclose the interdependence of the processes of forming and publication of the financial statements and audit quality as interdependent elements of ensuring the information transparence and security in the society. The quality of joint stock company’s financial statements, informability and accessibility of auditor’s report has been investigated. Such shortcomings of Ukrainian system of information disclosure that is publication of annual financial statements in scope which is not satisfy the requirements of laws and regular acts, non-publication of audit’s reports, unconformity between the scope of published financial statements and auditors` obligation, discrepancy between managerial staff obligations and auditors` obligation have been analyzed, the ways of its solutions have been proposed. The results of investigation shows that the increasing of audit quality will be promoted by the improvement of organization of enterprise’s accounting, internal control and management what have to be provided by the elaboration of the obligatory regulations concerning assessing the observance going-concern principle, observance of laws and regulation which are influenced the enterprise’s activity, organization of internal control and fraud’s preventing system.
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The article explored the legislative base of quality control audit services in part of its implementation. Formed and feasibility stages of this control and its procedures. Analysis Research of different authors allows us to highlight the following main stages of checking the level of quality assurance services an individual subject of activity: training-researchthe main and final stage they form the plan of external audits. As for the implementation of the internal quality control of audit, it is more his part is identical to the external. The proposed method of implementation of internal and external audits of quality control system audit is very similar and contain the same stage of implementation, castko and their treatments, theìznicâ in their holding is formed taking into account the time difference. The exterior is carried out not less than once in six years, and internal constantly in the process of audit activities. That is why an important part of the technique of external review is to analyse the State of the current internal quality control system and installation confidence level to its data.
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Defined the real situation and the analysis of information and communication technologies in the food industry Chernihiv region identified negative factors that create barriers to the implementation and effective use of ICT.In most regions of the country the largest share of sales of industrial products is concentrated in the processing industry, mostly manufacturing of food, beverages and tobacco products. Successful business activity food complex as a leading component of regional economic systems provides the implementation of related measures of organizational, technical, economic, legal, informational and administrative nature. Among them, an important place is the use of information and communication technologies.Revealed positive trends in information provision in managing food enterprises in the region, as well as problems of further modernization due to the influence of modern trends in information technology, lack of adapted systems to enhance the integration process, the inadequacy of needs technical program and staff components of active management.
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The paper goal is to review and summarize the procedure of appointing and conducting forensic examination on economic issues.The following is singled out within the forensic economic examination: accounting and taxation documents examination, examination of documents on the economic activity of enterprises and organizations, and examination of documents related to financial and credit transactions. We have reviewed the terms and conditions of appointment and conduction of forensic examination on economic issues in the procedural legislation. Expert's certain rights, obligations and responsibilities in the Criminal Procedure Code of Ukraine, the Civil Procedure Code of Ukraine, the Commercial Procedure Code of Ukraine and the Code of Administrative Court Procedure of Ukraine.It has been established that, in general, the appointment and conduction of forensic analysis as well as forensic expert's rights, obligations and responsibilities in the procedural legislation are similar.
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The purpose of article is the development of theoretical and practical approaches to improve the mechanism of levying of first vehicle registration fee.Foreign experience of the mechanism of levying of car registration taxes (fees), based on carbon dioxide emissions and fuel consumption, is studied. Established that environmental car registration taxes (fees) are an important source of budget revenues, spread of production and sales of low carbon and environmental vehicles. In basis of „new” first vehicle registration fee laid a provision whereby persons, who are responsible for pollution, should bear the cost for it, is offered. It will reduce the number of vehicles that do not meet international standards of environmental safety.The proposed measures will enable to increase tax revenues, ensure economical use of energy resources, and improve the ecological situation in the country and regions.
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The purpose of this research is to carry out a comparative analysis of methodological approaches to assessing the innovation potential of regions and to substantiate the feasibility of their application in conditions of clusterization of the economy.In the article the advantages of formation and development of innovation-integrated structures in the context of growth of efficiency and innovation orientation of the national economy are explored. The analysis of the level of the Global Innovation Index of Ukraine in the context of international comparisons and indicators of innovation activity by the regions of the state was conducted. The factors of formation of innovation-integrated structures were characterized: legislative-normative, research, personnel, financial, material-resource, technological, infrastructural and informational-communicative. It was highlighted the necessity of distinguishing approaches to the evaluation, firstly, the prerequisites for the formation of innovation-integrated structures, in particular, the innovation potential of territories, and secondly, the results of the activities of such structures.The main methods of estimating the innovative potential of the regions (tabular and graphic methods, methods of comparison, expert methods, methods of sociological research, rating methods, methods of integral estimation, methods of modeling and forecasting) were defined. Since different regions of Ukraine have sufficiently differentiated innovative potential, it was marked a feasibility of using an integrated methodology for evaluation the readiness of regions to form innovative-integrated structures, in line with a number of quantitative and qualitative criteria, which would justify the feasibility of creating certain structures for territories. Also, the stages of the innovation potential of territories evaluation were substantiated.
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With the development of information society, a crucial role is played by knowledge, a growing general public interest in the determination of the performance criteria of scientific research, because rational use of scientific potential and its growth and positioning in the international arena depend on it greatly. That is why the purpose of carrying out this work is a synthesis of existing in Ukraine theoretical and methodological approaches to the evaluation of scientific activity and their comparison with other countries.The article analyzes the regulatory support evaluation of academic institutions and staff research activities. The approaches and indicators proposed by scientists to assess the impact of scientific activities are studied. The Forms, methods and evaluation trends of academic institutions and research performance used in highly developed countries are observed. The necessity of scientific activity evaluati on in Ukraine is defined.Summarizing the research, the following conclusions can be made: in Ukraine there are no optimal methodical approaches or clear criteria, which would give a real assessment of scientific activity effectiveness. The experience of highly developed countries demonstrates the need to create their own performance evaluation methods and performance research activities individually for each country. The use of the same evaluation criteria in Ukraine will allow us to follow the dynamics of the performance indicators of scientific activity that can help define problems, which do not give rational use of the existing scientific potential and prospects of further science development.
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In order to identify the main reasons that hinder small and medium entrepreneurship development in the region and determine the priority directions of their development, the analysis is made and trends and indicators of SME development in Kirovohrad region are generalized, the mechanisms of the state policy of support at the local level of the business environment are defined, in particular through the implementation of the measures of the regional program of small and medium entrepreneurship development in Kirovohrad region in 2016, the main reasons that hinder the development of entrepreneurship in the region are identified and the priorities of this program for the next period are determined.An analysis of the indicators of SMEs development in Kirovohrad region showed that the general tendency of the dynamics of business entities activity in Kirovohrad region has been improved. However, under present conditions, SMEs are faced with a multitude of constraining factors and problems that have to be tackled on their own.In order to solve the problems, identified during the implementation of the program of the small and medium entrepreneurship development of Kirovograd region for 2016-2018 and the programs of all previous periods, it is expedient to develop and implement such program for a five-year period, taking into account the economic and innovative potential of the region, and to introduce the development of the Concept/Road map for the small and medium entrepreneurship development in Kirovograd region for the period up to 2022.
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The paper is defined the necessity of forming cluster structures for economy's competitiveness as the main component of sustainable development of economy and its national security. The various scientific approaches to the definition of essence 'cluster' and factors of forming of this phenomenon are described. It is noted that the basis of any cluster is the balance between two types of factors: evolutionary and constructive. The experience of functioning of clusters in different foreign countries is reviewed and summarized. The most well-known clusters of the world are represented. The dynamics of the subindex "State of cluster development" of the Global Competitiveness Index of the countries of the world and Ukraine are analyzed. The state of forming and functioning of clusters in Ukraine is considered.The focus is on the fact that the cluster approach to the economy makes it possible to identify the needs of business, and education and the state meet these needs. The main obstacles of cluster's forming at the current stage of the innovation model of the economies of the countries of the world are given.
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The purpose of the article is to analyze the main aspects of the use of the information system of the port community in Ukraine.The article investigates the use of the information system of the port community in seaports. The normative-legal, institutional support for using the information system of the port community is analyzed. The main directions of problems of practical work with the help of the information system of the port community during the implementation of customs control and customs clearance in Ukraine are given. It was clarified that the private firm monopolized the data processing process in the ports of Ukraine, and the program developed by it does not comply with the current legislation, in particular the Customs Code of Ukraine, and has acquired significant powers in terms of establishing the conditions of access and operation of the information system of the port community.Scientific novelty consists in complex consideration of issues related to the procedure and features of functioning of the information system of the port community in the seaports of Ukraine. The practical significance is to focus on the negative consequences of non-interference of government agencies in a situation that has all the signs of corruption and the need to address the existing problem issues related to the implementation of the "single window" principle, in particular, the DFS of Ukraine. The results of the study can be used by public authorities, in particular, within the framework of the DFS of Ukraine, AMPU, to improve the mechanism of information exchange between actors and state controlling bodies in the seaports of Ukraine.
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The article deals with the use of tools The AEO COMPACT (Compliance Partnership Customs and Trade) Model in the context simplifications of economic operators. The COMPACT framework is a methodology to perform such an assessment. Not only on a national level, but also on an international level, when more countries are involved. It is a flexible tool that can be used not just in the protection of the fiscal interests of a Member State or the Community, but also in the protection of the non-fiscal interests such as the protection of the external frontier of the Community (e.g. Supply Chain Security and Anti Smuggling).Integrated parts of the AEO COMPACT Model are the Risk Mapping method described in this document and the guidelines on standards and criteria. The economic operator applying for AEO status shall implement, in conformance with its business model and risk analysis, the systems, the procedures, conditions and requirements established in the Community Customs Code and the guidelines on standards and criteria. Customs and the economic operator shall work cooperatively toward realizing the commitment of the applicant in the risk assessment work outlined in this document. The customs authorities must audit that the applicant satisfies the requirements relevant for it's business and established in the Community Customs Code. The assessment of the operator’s risks is the cornerstone of the COMPACT framework. This assessment can be done by using the risk mapping method. Within the business community the risk mapping method is used to a great extent. Also the Customs can benefit by developing the risk mapping method to be used as a systematic method to the assessment and judgement of risks. Furthermore, a systematic approach is also needed to determine in what way a certified operator should be controlled and evaluated afterwards. The method is meant to prioritise risks by evaluating the likelihood and impact risks will have on the Customs’ objectives. It is a method that structures and supports the weighing and judging of risks. By using the risk mapping approach together with measures expressed in the COMPACT framework you will have a structured approach aimed at risk identification, risk assessment, control approach and the evaluation for continuous improvements.The risk mapping process originally consists of five basic steps: Step 1. Understanding the business (of an operator); Step 2. Clarify the customs’ objectives; Step 3. Identify risks (which risks might influence the customs’ objectives); Step 4. Assess risks (which risks are the most significant); Step 5. Respond to risks; what to do about the (remaining) risks. Proposed areas of implementation of European practices introduction of authorized economic operator, based on the AEO COMPACT Model, to the national customs legislation.
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The goal of the article is to define the nature and structure of management system of the technical instruments. The paper presents the definition of management of customs controls technical systems as an ordered set of actions of interrelated elements that provide use of technology during customs control. The aim of the operation is to improve the use of technical systems and special means of customs control. According to the law, the subject of administration is the State Fiscal Service of Ukraine, its structural units and officials. The object of management is technical systems and special means of customs control, namely the process of application. It is defined necessary valuation, accounting, analysis and ranking of needs, control over use, analysis of results and effectiveness of the use of technology, market monitoring, coordination, and information support the formation and training of employees. Clarification of goals and objectives that must be met to achieve them will form clear vision areas of improving handling process and use of technology to increase the efficiency of customs control.
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The article notes that, in view of the critical state of the housing and communal services of Ukraine, the financial support’ problem of the housing and communal services’ modernization has become a priority. In terms of financial decentralization, amount of funding of the housing and communal services from the state budget significantly decreased. It actualized the search of new housing and utilities enterprises financial support formation instruments, which must carry out considering the optimal structure of financial resources.Instruments, that provide an increase in the company's own financial resources, are corporatization, outsourcing, venture financing. Instruments, that provide an increase in the borrowed financial resources, are forfaiting, factoring, credit financing. Public-private partnerships and project financing provide increment of attracted financial resources. Benefits and drawbacks of each instrument have been determined. Нousing and utilities enterprises financial support formation instruments are closely correlated with its forms or sources of funding as directions of resources origin. The ability to combinatorial use of the financial support instruments enables the formation of the effective financial support mechanism by improving the financial resources’ mobilization process, which will help solve the problem of shortage.
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This study aims to investigate the quantitative relationship between the level of production, actual income and consumption in Ukraine. For greater clarity, the individual figures are compared with data of other countries. The research based on a dual approach to the consideration of GDP as the market price of domestically produced goods and services in terms of income and expenses. This approach provides the possibility to produce consistent estimates of consumption of economic resources of the country, to study the structure of consumption in the context of separate institutional units.
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The aim of the paper is a comprehensive analysis of the state of small business in the Kirovograd region for integrated index reached its degree of development at the level (regions and cities of regional subordination) administrative units.The level of formation and development of small businesses should be analyzed by the integrated indices. The article outlines some of them: the coefficient of the number of small businesses, rate of employment in small enterprises, factor productivity of employees of small businesses, the rate of wage workers in small businesses. Analysis of the factors showed that none of the administrative units of the region does not have all the above indicators higher than the average for the area. A similar pattern is observed if we consider the position of administrative areas in the region for some indicators. Even lower levels of performance relative to the average in Ukraine. Only three administrative units of the region are considered indicators higher than the average for Ukraine.This state of small business and employment therein population other than critical, can not be determined. Therefore necessary to develop and implement a system of regional management and implementation of effective regional policies to support small businesses. Moreover, such a policy should be developed for each of the administrative-territorial units, combined with the level of employment in small business as defined by a comprehensive study examined indicators based on cluster analysis, which should determine the future direction of research.
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The aim of the article is systematization of the theoretical going near determination of essence of charges on a health protection, research of tendencies and directions of optimization of financing of medical industry.In market conditions importance of social value of charges on a health protection is implicit, in fact caring about the health of people is one of major social functions of the state, and a right on medicare is stopped up in Constitution of Ukraine. Under charges state payments that is not subject to the return understand in a health protection, and also does not create and does not compensate financial requirements. Taking into account exceptional meaningfulness of charges on a health protection, certainly, that their size must be based on the requirement of population in medical services (to the help) and economic efficiency of activity of establishments of health protection, that would be the index of volume and quality of services that is given. A major task in relation to a management and optimization of financing of health protection budgetary facilities is seen in creation of the transparent, multichannel, system of financial streams managed by the state. For the decision of questions on the requirements of present time priority gets to the stable and effective економіко-правовій base, to the self-weighted public policy in the field of budgetary, that will allow to attain quality changes and by the proper rates to carry out converting into an economy.
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To research the relationship between companies as business partners, who together form a chain or network and contribute to the enterprise competitive advantage. This paper presents the logic of partnership on strategic grounds considering the life cycle development of partnerships and the formation of strategic initiatives for each stage.
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The aim of the publication is to develop a generalized system of indicators that identify the particular style and culture management of modern manufacturing enterprise. Indicators take into account modern requirements for formulation and implementation of organizational-economic mechanism of growth of productive activity.Problem statement of the research carried out in the form of index – quality cultural identity management.Provided six managerial competencies worker: professional competence, strategic thinking, entrepreneurial skills – the ability to choose the right tactics to achieve goals, organizational skills, high moral character, hard work.
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