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Інноваційна складова розвитку трудового потенціалу машинобудівної галузі України

Author(s): Tatiyana Nemchenko,Oksana Storozhuk / Language(s): Ukrainian Issue: 24/2013

The development of innovative activity of labour potential of engineer of Ukraine is a topical issue at the regional and national levels . The aim of the article is a research of innovative development of labour potential of engineer, determination of the problems that hinder its development and creation a practical recommendations for strengthening positions of industry on internal and external markets .In the article the dynamics of innovation active enterprises of machine-building industry in recent years was analysed and singled out companies that were involved in organizational innovation. During research was revealed that the labour potential of engineering industry in Ukraine is quite high. This is evidenced by the number of high technologies and innovations created in the industry.However, it was concluded some certain reasons that restrain innovative development of the labour potential of industry. As a result of research, the article proposes ways to their removal.

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Проблема зайнятості сільського населення у неформальному секторі економіки

Author(s): Tatiana Reshitko,Alla Shinkarenko / Language(s): Ukrainian Issue: 24/2013

Reformation of agrarian sector of economy, social and labour relations resulted in considerable changes in the structure of employment of rural population. The newly created private agricultural enterprises considerably decrease the number of the hired workers.Significant part rural population tends to act in different non-traditional forms of independent self-employment without official registration. It resulted in appearance of new, unknown before, informal sector of economy in villages. Nearly every second village habitant is occupied in that sector. The informal sector of rural economy extends possibilities for the new types of economic activity, which did not exist before or were monopolized by the state. This sector provides services to economic segments that are avoided by the registered sector because of lower level flexibility and high cost of labour.The article discloses the issues of employment of rural population in the informal sector of economy and the ways of its legalization.

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Інтегральне оцінювання рівня фінансової конкурентоспроможності підприємств

Author(s): Ruslana Zhovnovach / Language(s): Ukrainian Issue: 24/2013

The article is devoted to the problem of development of the technical approach for realization of integral estimation of financial competitiveness of enterprises.Present interpretations of the category “financial competitiveness of an enterprise” have been considered and its nature has been specified. The technical approach for realization of integral estimation of financial competitiveness of enterprises on the basis of indicators of efficiency of financial activity and potential funding sources of production activity, control system and innovative development of an enterprise has been offered.Realization of the offered technical approach for realization of integral estimation of financial competitiveness of enterprises will allow to get the grounded results which will fully represent financial possibilities of an enterprise, occupy an active position at the competitive market in the dynamic conditions of external and internal environment.

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Податкове стимулювання розвитку підприємств

Author(s): Irina Zagreba / Language(s): Ukrainian Issue: 24/2013

The aim of the article is to develop a scientific and practical recommendations for improving the tools of tax incentives for business development in Ukraine .To leverage tax incentives for businesses include: tax breaks, simplifying tax administration , changing the term of the tax. The existence of significant tax preferences in the taxation of value added not only determines the overall uneven, but its manifestation in sectoral terms. The gradual decrease in income tax rates would reduce the tax burden on the taxpayers a but its manifestation in sectoral terms nd the future will be to promote legalization of the economy and the growth of revenues in the budget. Tax incentives are more effective when they provide no industries and enterprises performing public environment.It is reasonable to gradually reduce and align the tax burden, increased tax regulation costs businesses forming the ideology of partnership tax control.

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Формування системи стратегічного управлінського обліку в управлінні вартістю підприємства

Author(s): Karina Satusheva / Language(s): Ukrainian Issue: 24/2013

The article is devoted to the development of strategic management accounting to solve problems cost management company. It is noted that scientific and methodological basis to improve the mechanism of enterprise cost management lies in the application of management accounting in the Balanced Scorecard. The paper shows the sequence of development strategies and the management of market capitalization on the basis of strategic management accounting. The authors developed a strategic map, which formalizes the structure of the balanced scorecard as a part of strategic management accounting.

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Порядок оподаткування переробних підприємств та виплати компенсацій сільськогосподарським товаровиробникам

Author(s): Tetyana Fomina / Language(s): Ukrainian Issue: 24/2013

This paper presents the taxation of processors and compensation to agricultural producers with the analysis normal basic rules regarding this issue. We highlighted the organizational and methodological aspects of the mechanism of compensation to agricultural producers . Presented their own vision on display order of business transactions in accounting and tax accounting processing enterprise. The theoretical significance of the results lies in the rationale and the need to develop guidelines for calculating reimbursement to agricultural producers and techniques of accounting in manufacturing company. Apply and incorporate certain provisions of the proposed method of accounting compensate agricultural producers to help practitioners.

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Сутність податкового потенціалу як економічної категорії

Author(s): Halyna Kuzmenko,Olena Strutynska / Language(s): Ukrainian Issue: 24/2013

The aim of the article is to outline the nature of the tax potential as an economic category in view of the need for its consideration in terms of different but interrelated elements of the economic system. The principles of the application of economic concepts in the context of the category "tax potential of the country", "tax potential of the region" and "tax potential of the entity" have been considered. It have been proved that the tax potential of the state as a whole, and a region including formed in the light of the components of the tax capacity of specific business entities doing business in the certain jurisdiction and tax potential of the population - individuals who receive income that is taxable under the current tax laws. The author determine of the entities (companies, organizations)`potential tax is the basis for further development of practical recommendations for the formation of informational maintenance of economic management subject tax potential’s evaluation.

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Сучасні підходи до управління витратами промислових підприємств

Author(s): U. Lavryk,К. Bondik / Language(s): Ukrainian Issue: 24/2013

In this article theoretical grounds are considered and methodical recommendations of selecting the costs management methods are presented.In the research the modern methods of cost management are analyzed and the necessity of individual approach is set to the choice of the existent systems of cost management of enterprises. Terms and factors that influence to the choice of methods for costs management methods are determined, as well as dependence between indicators of industrial enterprises costs and influence of methods usage on effectiveness of costs management.Practical use of the proposed recommendations will improve the efficiency of the management costs, which will boost the efficiency of the enterprise.

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Фінансова рівновага як умова забезпечення збалансованого розвитку промислового підприємства

Author(s): Іrene Kladchenko / Language(s): Ukrainian Issue: 24/2013

The main goal of the article is to provide balanced development of the industrial enterprises according to forming their financial equilibrium. Progressive evolution of national economy gives the requirements of industrial enterprises’ balanced functioning. Providing stream of payments’ balance, their free moving, effective performance, proportionality of their structure forms an important complex category named “financial equilibrium”. In accordance with this critical relations providing of the financial equilibrium are analyzed. The main idea of research is to consider this category as the core of general balanced development of industrial enterprise. Forming financial profile of industrial enterprise gives an opportunity to explore critical points and problems of its economic evolution. Main questions of ensuring the equilibrium development based on financial balance are researched. Critical relations forming the financial equilibrium are analyzed. An industrial enterprise profile of financial equilibrium is formed.

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Agenda for marketing excellence in the deregulated petroleum down-stream sector

Author(s): Oluseye Olaleke Ogunnaike,Rowland E.K Worlu / Language(s): English Issue: 1/2010

Deregulation in the petroleum down-stream sector tends to be treated by the masses. Oftentimes, the fear is that it will fuel the exploitative proclivities of the petroleum marketers and constitute a leeway to corruption by government officials. For example, petroleum products may sell at prohibitive prices, at least in the short run and bureaucrats may exhibit corrupt tendencies in the process. These are genuine fears! However, there is a way out! Thus this paper is based on the imperative that the situation is not as hopeless as it may seem. It offers a marketing blueprint for the implementation of deregulation in the petroleum down-stream sector in such a manner that every stakeholder in the industry will be reasonably satisfied. Thus the marketing model of deregulation reduces conflict situations by taking into account the needs, desires and preferences of all stakeholders. It succeeded in Chile, Thailand etc. why can’t it work in Nigeria?

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Economic mentalities – cause or effect for today’s values in Romanian business higher education? A historical perspective

Author(s): Maria Muresan,Mariana Nicolae / Language(s): English Issue: Spec/2010

Mentalities and behaviors are the result of the interactions between persons/groups and the environment. The present paper explores the way mentalities and behaviors have been created by and have themselves determined the economic, social and political processes on the present day Romanian territory at the end of the 19th and the beginning of the 20th centuries. A historical perspective to the study of mentalities shows that the adaptation of a certain mindset, of the mainstream values characteristic of an epoch, to the changes in the evolution of the economy and society was also responsible for preparing the changes in the development of the economy. The capitalist spirit, understood as attitudes towards money, goods, trade, capital movement, is the main element in inducing and developing the new business oriented behavior. The economic constraint becomes way as well as means of building up a wage earning attitude and behavior of workers in the unfolding of economic activities. The present paper explores the differences between economic and business mentalities of people belonging to developed and emerging market economies by considering their historical development. Although on the present Romanian territory the 19th century was characterized by a profound political instability, reflected in specific life values and attitudes, at the end of the 19th and the beginning of the 20th century, the main institutions which allowed the functioning of the market, the social contract and democracy had been set up and were running. The paper looks at the importance of the presence in the curriculum of business schools of the history of economy and/or of economic thought disciplines in order to help Romanian business higher education become a driving force in changing present day mentalities into values that pro-actively help Romanian students to become effective employees on the globalized labour markets.

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Podstawowe problemy Chin w świetle przebiegu 18. Kongresu KPCh – listopad 2012 roku

Author(s): Zbigniew Wiktor / Language(s): Polish Issue: 7/2014

The meaning of the 18th Congress of the CPC for China China, over the past 10 years, has undergone a considerable economic growth, measured with GDP, in 2002 – $ 1236 bln, in 2011 – $ 8251 bln. It is assumed that, despite the world economic crisis, the growth will double in the next 10 years. CPC devotes a lot of attention to fight the criminal and political corruption – in 2012, there was a big case of Bo Xilaia – former member of Central Committee and Political Bureau of the CPC. Modern globalization offers new opportunities to increase the significance of China in the world economy and politics, especially in Asia, the role of ASEANU, BRICS. The main economic, social and political contradictions of China and the possibilities to settle them in the course of reforms.

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Status lubelskiej Delegatury Komisji Specjalnej do Walki z Nadużyciami i Szkodnictwem Gospodarczym w świetle polskiego prawa konstytucyjnego (1946-1955)

Author(s): Bogdan Sekściński / Language(s): Polish Issue: 1/2014

The Representation of the Special Committee for Fighting Corrupt Practices and Economic Sabotage in Lublin (RSCL) was a typical organ of the Stalinist terror system in the postwar Poland. The area of action of the RSCL was Lublin and Lublin province. The institution was created on the legal basis of the decree dated 16th November 1945 on creation and range of the Special Committee for Fighting Corruption Practices and Economic Sabotage (Dziennik Ustaw 1945 No. 53 item 302). The Representation started its activities on 15th January 1946 and ended on 5th February 1955. It was the specific, extra constitutional administrative body which dealt with justice unlawfully.

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Konsumpcja żywności w Polsce w minionej dekadzie. Uwarunkowania i tendencje

Author(s): Krystyna Świetlik / Language(s): Polish Issue: 5/2015

In the past decade, in consumption of foodstuffs in Poland, there took place substantial changes of the quantitative and qualitative nature implied by the economic growth, impact of the global market, and processes of integration of Poland with the Community’s Member States. An aim of the presented study is to illustrate those changes in the macro- and microeconomic approach. To identify the macroeconomic determinants of the market for foodstuffs there were used the data of national accounts devised by the CSO (GUS) and to diagnose the changes in foodstuffs consumption and segmentation analyses – the data on consumption in the sector of households, statistics of retail sales of foodstuffs, CSO’s food balances as well as findings of household budgets surveys. A source of information was also findings of own, multifaceted analyses of the market statistics and specialist, Polish and foreign scientific and popular and scientific publications. The basic research methods applied in the presented study are deduction, statistical methods, economic and comparative analysis, and the heuristic method. The revealed phenomena and tendencies in foodstuffs consumption are presented in the descriptive form as well as with the help of tables and diagrams. The carried out research has led to the conclusion that narrowing the gap between the level of economic development of Poland and the EU has affected ‘modernisation’ of food consumption in this country and its approximation to the structures implemented in advanced EU countries.

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Realizacja polityki rozwoju wspierającej wzrost gospodarczy i zatrudnienie z uwzględnieniem wydatków w ramach poszczególnych kategorii earmarkingu

Author(s): Bernadeta Królak / Language(s): Polish Issue: 3/2015

An aim of considerations is to present the financial situation in the years 2007-2013, determining the directions of support from the financial means available from the European Union’s budget. In her article, the author carried out a statistical analysis of the data received from the external sources – the National Strategic Reference Framework with consideration of distribution of funds by earmarking category intervention. In her article, the author compared the share of individual operational programmes in the whole allocation of means within the cohesion policy. In compilation of research findings the author used taxonomic methods, for the purpose of linear arrangement of all categories and data graphical presentation. The article is of the research nature.

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Wyniki finansowe spółek giełdowych na rynku usług turystyczno-wypoczynkowych oraz hotelowych w poszczególnych segmentach działalności

Author(s): Agnieszka Maciąg / Language(s): Polish Issue: 2/2015

Aim of the article: the study is focused on an analysis of financial performance of the three major companies from the tourist, leisure and hotel industry listed on the Warsaw Stock Exchange. Discussing the issues, the author paid attention to financial condition of the firms in individual segments of activity. Methodology: the source basis was financial statements of the stock exchange companies in question. The analysis comprised three companies from the hotel industry: Interferie SA, Orbis SA and Rainbow Tours SA. The findings were analysed taking into account sales of services in individual branch segments in the years 2009-2013. Findings: all the companies surveyed improved in the years in question their financial standing in individual segments of activity. The companies from the hotel industry such as Interferie and Orbis focused primarily on winning the national customer, sales of services in the domestic market constituted most their revenues. In the case of the Rainbow Tours Group, improvement of financial condition was determined by growth of sales of tourist events (the basic segment of activity) by the parent company. Results of the analysis indicate a great consolidation of the market in basic segments of activities carried out by the companies. Practical and social implications: the practical purpose of the financial analysis in the given market for services is to evaluate and shape the future, development and possibilities to survive by enterprises. It enables assessment of goodwill of the firm and its position in the market.

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Zachowania konsumentów 60+ na trójmiejskim rynku luksusowych produktów spożywczych

Author(s): Joanna Newerli-Guz,Agnieszka Rybowska / Language(s): Polish Issue: 2/2015

Recently, there has been observed an intensive development of the market for luxurious goods, which offers the consumer a bigger and bigger assortment of products and wider and wider accessibility thereof. An aim of the carried out research was to learn the elder people’s behaviours in the market for luxurious food products. The research was carried out by the method of direct survey. In the questionnaire, there was applied the cafeteria-style checklist of single and multiple choice. The findings were presented as a percentage of responses. The survey covered the group of 280 dwellers of Tricity aged 60+, of whom 130 individuals were participants of classes at the Elder People’s Activity Centre in Gdynia and the Gdansk Third Age University. The survey was conducted in March and April 2014. It was stated that elder consumers used to buy luxurious food products. The most often consumed include cured meat products, cheeses and coffee, while the most seldom – seafood. The incentives to buy such products are their high quality and positive influence on health, while the barriers – high price and low accessibility. For elder people important are recommendations made by their acquaintances as well as promotion of luxurious products and dishes by way of culinary TV programmes. The main places for luxurious food products shopping are up-market delicatessen and supermarkets. The survey showed that elder people readily reach for the top-shelf products; hence they constitute an important segment in such market development. This is an important signal addressed to the business practice, representatives of distribution channels, and traders. This market segment should be treated as attractive for which it is worthwhile to prepare an adequate offer, communication channels and proper incentives. The article is of the research nature.

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2005-2015 Yillari İtibariyle Seçilmiş Gelişmekte Olan Ülkeler Çerçevesinde Doğrudan Yabanci Yatirim-Ekonomik Büyüme İlişkisinin Panel Veri Analizi

Author(s): Selin Ayaz / Language(s): Turkish Issue: 35/2017

The world has entered a period of intense globalization, especially after the 1980s. After this process, international economic, political and cultural relationships have increased. The biggest impact of globalization on the economy has been the increase in foreign direct investments. In this study, the effects of foreign direct investment on developing country economies were tried to be analyzed by panel data analysis. Economic growth has been affected foreign direct investments in the negative direction, foreign direct investments have been affected fixed capital investments in the positive direction have been achieved by this study for the base period.

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Tehnička analiza spoljnotrgovinske razmjene Bosne i Hercegovine na bazi ARIMA modela

Author(s): Vesna Prorok,Slađana Paunović / Language(s): Bosnian Issue: 7/2015

Foreign trade plays an important role in the economic development of small and open economies such as the economy of Bosnia and Herzegovina. For this reason, any analysis of proposals and development strategies should be primarily focused on identifying and overcoming problems in foreign trade. The aim of this study is to empirically perform technical analysis of imports coverage by exports, which would be based on available historical quarterly data for the period from the first quarter of 2005 to the second quarter of 2014 and which will be proposed linear ARIMA model to predict future trends within foreign trade.

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Growth Incidence Analysis Of Nonmonetary Welfare In Urban And Rural Nigeria

Author(s): Abayomi Samuel Oyekale / Language(s): English Issue: 8/2015

Poverty in Nigeria is multidimensional and pervasive. The mandates of the Millennium Development Goals (MDGs) require adequate effort by government in order to ensure some progress in vital indicators of development. This study assessed asset poverty in Nigeria by evaluating the extent of its pro-poorness and the major drivers of its inequality. The Demographic and Health Survey data for 1999, 2003 and 2008 were used. The factor analysis method was used to construct asset indices for each household, which were later subjected to descriptive and growth incidence analysis. Although the growth incidence graphs for 1999/2003 and 2003/2008 indicate pro-poorness in the growth of asset indices, the descriptive analysis points to the fact that access to basic social amenities like improved water, sanitation and electricity is still low, and in most cases declined between 1999 and 2008. Urban poor were more deprived than their rural counterparts in access to some basic amenities. It was recommended that efforts to address poverty in Nigeria should focus on ensuring better access to education by the poor and ensuring enforcement of existing laws in respect to basic sanitation, among others.

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