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Теоретичні засади аудиту операційної діяльності підприємств торгівлі

Author(s): Victoria Chaban,Lesia Tirbakh / Language(s): Ukrainian / Issue: 32/2017

Subject of work: theoretical and methodical positions in relation to realization of audit of efficiency of operating activity of trade enterprises.Aim: to expose essence and maintenance of audit of efficiency of operating activity of trade enterprises.Methodology: research is based on the theory of scientific cognition, approach of the systems to the considered problems, study of their intercommunication and development.Results of work: essence and maintenance of audit of efficiency of operating activity in trade enterprises are exposed.Industry of application: the results of this research can be used in activity of enterprises of trade, auditing firms and public institutions of Ukraine, in an educational process at teaching of registration disciplines Conclusions: the audit of efficiency of operating activity can be defined as a process of forming of professional independent judgement in relation to an economy, productivity, effectiveness and technological efficiency of operating activity.

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Теоретичні засади інституціоналізації інноваційного інвестування в господарському праві

Author(s): K. Vrublevska / Language(s): English,Russian,Ukrainian / Issue: 11/2017

The work contains a discussion of pressing issues of the codification of investment and innovation legislation, the possibility of self-development and legal institutionalization of innovative investment.The rapid development of investment and innovative legislation raised the need for codification of these sub-branches of the economy legislation, but we should pay attention to the what, that the so-termed development of legislation does not occur independently of one another. Its conversion - an important aspect of it is also demanded by the very nature of modern economic relations.The further development of the legislative control of the innovative investment required separation of legislative support and legal forms of innovative investment, which also should become content-structural elements of the Law of Ukraine "On innovative investment''.Thus, innovative product may be invested on terms of different legal regimes. The general includes both individual intellectual property and any technology as a synthetic object, industrial design, etc., on which turnover of which the legislation ofUkrainedoes not provide any specific requirements. In turn, the special subject is the certain types of technologies with a special regime of the turnover and use.Thus, innovative investment at the present stage of economic law presents a comprehensive institution of the innovative and investment law, which should earn a place back in the system of law and legislation as a seamless legal enforcement mechanism.

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Теоретичні засади організації облікового процесу

Author(s): A. Andreeva / Language(s): Ukrainian / Issue: 22/2012

This article explores the essence of the concept of "organization of accounting" phases of accounting. Also, the essence of the concept of "accounting policies" and defined its role in the organization of accounting.

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Теоретичні основи активізації інвестиційних процесів в аграрному секторі економіки

Author(s): T. Goloborodko / Language(s): Ukrainian / Issue: 22/2012

Essence of investment process, his stage is in-process considered. Certainly, that the basic factor of activation of investment processes is motivation of investors.

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Теоретичні основи державної інноваційної політики і її складників

Author(s): Vyacheslav V. Svyatohor / Language(s): Ukrainian / Issue: 7/2016

Modern dynamics of socio-economic development emphasized issues to improve efficiency of state innovation policy, its adequacy to contemporary priorities and problems in the country’s development. An appropriate and relevant question is the systematization of knowledge obtained in the study of theoretical foundations of the state innovation policy, and effectiveness of its implementation depending on the methods of realization. The aim of present work is the development of theoretical and methodological fundamentals of state innovation policy. To solve the set tasks, we applied such general scientific and special research methods as: analysis, synthesis, generalization, systematic approach.Author examined the types of state innovation policy, factors that influence its formation, components of development and implementation of the state innovation policy. It is highlighted that the implementation of the state innovation policy is coordinated with the strategy of innovative development; strategic directions of innovation development of the national economy are demonstrated. Special attention was paid by Author to stages in the formation of state innovation policy in industrialized countries with the methods characterized for the realization of state innovation policy. Based on the obtained results of scientific research, main directions were proposed of innovation policy for Ukraine under present conditions.A conclusion was drawn on that the state innovation policy is a set of interrelated and interdependent forms, mechanisms, instruments, technologies of influence of the state on the formation, development and realization of scientific-technical, technological and innovation potential of the country, based on the promising world trends in scientific and technological development. The implementation of the state innovation policy is coordinated with the strategy of innovation development whose main function is to define main long-term directions of scientific development, to implement innovations, to provide resources to achieve the set objectives. The state, when implementing innovation policy, above all in the R&D sector, applies two basic types of methods: administrative and program-targeted. In the course of development of program-targeted methods, there were formed several variants of their implementation: a system of subsidies, institutional programs and cooperative implementation programs.The scientific novelty of present research is in determining the methodology of the state innovation policy, which covers an integrated system of methods, ways, and means of its implementation, taking into consideration the priorities in modern development of leading industrial countries. A practical value of the research is in applying the features of theoretical and methodological foundations of the state innovation policy for the selection of such areas and methods of implementation of the innovation policy that are most acceptable for Ukraine under current economic conditions.

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Теоретичні основи інноваційного потенціалу аграрної сфери України

Author(s): K. Moskalyuk / Language(s): Ukrainian / Issue: 22/2012

This article is intended study of the main approaches to the definition of innovation capacity. The definitions of agricultural innovation capacity sferi. Opredeleny core of the innovation capacity of the agrarian sector.

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Теоретичні основи інтернаціоналізації малого та середнього бізнесу в умовах глобалізації

Author(s): K. H. Hubin,O. O. Nabatova / Language(s): Ukrainian / Issue: 26/2016

Features of the socio-economic nature of small and medium business, that strengthens its position on the world market in the context of globalization is disclosed in the article. The author has analyzed the objective and subjective conditions as well as obstacles to the internationalization of SMBs. The author has summarized the modern theories of internationalization and has analyzed the possibilities of their uses to SMBs.

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Теоретичні основи мотивації професійного розвитку персоналу підприємств

Author(s): Mariya Buhaieva,Sergiy Dudko / Language(s): Ukrainian / Issue: 30/2016

The problem of quality education and appropriate professional development throughout life does not lose its relevance for Ukraine since its independence. The low level of competitiveness of Ukraine's economy caused by insufficient professionalism of staff, lack of competitive advantage in knowledge, skills, and competencies compared to employees of leading companies and corporations in developed countries. Disadvantages of professional development in Ukraine due to many factors, which generally impede socio-economic development of the Ukrainian state. At the same time the overcoming is impossible without the formation of the modern theory of motivation of professional staff development.The article is to deepen the theoretical principles motivating of professional development of enterprises, systematization principles of this motivation, based on the concept of a paradigm shift in the training of the accumulation of new knowledge, skills, competencies to the needs of the information society. The systematization of scientific knowledge on professional development and motivation of this development was made in article. The authors proposed improvements conceptual apparatus (author's version of the concepts of professional development, motivation of professional development, needs and motivations of professional development). It was designed functional circuit components of the mechanism of motivation of professional development companies, and principles of motivation mechanism for professional development were identified. Stated in the article reveals that the theoretical bases of motivation of professional development of enterprises are still in the formative stage, since in theory and legislative field has elements of controversy and uncertainty. The prospects for further research associate with the assessment of the effectiveness of motivation for professional development in Ukraine and in the world.

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Теоретичні основи розвитку економічних відносин між країнами в умовах транснаціоналізації світової економіки

Author(s): O. Prysvitla / Language(s): Ukrainian / Issue: 3/2014

Theoretical approaches are analysed in relation to determination of influence of transnationalization of world economy on development of economic relations between countries, the necessity of forming of strategy of support of national corporations is reasonable for the context of providing of innovative development of countries with a transitional economy

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Теоретичні основи управління фінансовими ризиками підприємства

Author(s): Tetyana Pysmenna / Language(s): Ukrainian / Issue: 28/2015

The purpose of scientific investigation is substantiating theoretical bases of financial risk management of enterprise. To achieve it necessary to reveal the essence of the term «financial risk management» and define the goal, objectives and principles of financial risk management of enterprise. The author studies some terms such as «risk management», «system of risk management», «risk-management», «risk management in the financial sector», «financial risk management» and others. The main purpose and the basis tasks of financial risk management of enterprise are determined. The principles on which must build a system of financial risk management of enterprise are investigated. The author is concluded that the whole conceptual apparatus in risk management is great and each of the terms is multifaceted. It is proved that problem of determining the goal, objectives and principles of financial risk management of enterprise have a discussion character.

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Теоретичні основи функціонування особистих селянських господарств

Author(s): Tetiana Shepel / Language(s): Ukrainian / Issue: 33/2018

The purpose of the study is to develop theoretical and methodological provisions on the functioning of private peasant farms. The production of agricultural products in individual peasant farms should be considered as a manifestation of the protective reaction of the rural community to the negative effects of institutional changes in society, the insufficient level of development of productive forces of the state, which makes it impossible to fully provide food products to the population due to high-value production and low purchasing power of the population. The use of Western standards of division into a private peasant and farm based on the large amount of income from sales, agricultural holdings and land use in the current economic conditions of Ukraine is also not feasible. We believe that in the event of their introduction, most OSGs will acquire the status of a farm, which will result in a corresponding increase in tax pressure. The evolution of the functioning of individual peasant farms proves that during the whole period of existence OSG tried to minimize their formal relations with the state. The root cause of these circumstances was an ambiguous attitude of the authorities to their activities, where the ideological beliefs and unpredictability of their activities are motivating. We consider that the category of "private peasant economy" is appropriate to be interpreted as a "private subsidiary" - a type of agricultural activity of households concentrated in villages and settlements, which has no entrepreneurial direction and is characterized by the following features: the purpose of production - self-provision of food products, with the sale of the remainder of the resulting agricultural products; in the conditions of economic stability - an element of secondary, and during periods of economic troubles - basic employment and is not the main source of the formation of the total resources of the rural household; for the production of agricultural products, the work of household members is used.In the conditions of economic growth, the role of OSG in providing food to the population of Ukraine will be lost. In these conditions, the share of income from OSG in the structure of the total resources of the rural household will decrease, which will create conditions for their transformation into "hobby-farm".

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Теоретичні особливості та складники розвитку регіонального ринку праці

Author(s): O. V. Finagina,Oksana Zakharova,K. O. Skibskaya / Language(s): Ukrainian / Issue: 1-2/2018

Purpose – to define theoretical features and to substantiate components in the development of the regional labor market.Design/Method/Approach. The systems approach is applied in order to substantiate a conceptual scheme for the development of the regional labor market, as well as the method of logical reasoning ‒ when justifying the drivers of regional labor market development in accordance with the expectations of its subjects. The information basis was formed by monographs and scientific publications in line with the research subject.Findings. The expediency of introducing measures for the development of the labor market in Ukraine at its present stage of socio-economic and socio-political development is substantiated. The main subjects in the labor market are identified, which include employees, employers, and authorities. The factors in the development of the labor market were determined based on the differentiation of objectives by the labor market subjects. Substantiation of the characteristic features in the development of the labor market is given. A conceptual scheme for the development of the regional labor market was built, which takes into account the expectations and requirements of the subjects, barriers and problems on the way towards development, directions to meet the expectations and overcome barriers, as well as the indicators of the labor market development.Practical implications. Results of the study can be the basis for creation of policy to activate the processes of cluster formation in order to achieve the development trends of regional labor market and to accelerate meeting the expectations of its subjects, which would ensure a synergistic effect.Originality/Value. It is proposed to define the essence of the notion "development of regional labor market" so that in contrast to existing understanding, it would focus on justifying the directions to meet the expectations and requirements of the labor market subjects by means of overcoming existing and predicted barriers and challenges to achieve the indicators of development of the labor market.Research limitations/Future research. Research results are to be laid in the basis of diagnosing the regional labor markets in Ukraine based on the main factors of their development. Paper type – conceptual.

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Теоретичні підходи до визначення доходу як економічної категорії та об’єкта оподаткування

Author(s): Natalia Korobkina / Language(s): Ukrainian / Issue: 23/2014

The subject of this article is the income as an economic category and object of taxation.The aim of the research is to disclosing the nature of the socio-economic phenomenon as income and determining its effect onvarious aspects and processes in the country and the life of an ordinary individual.The methodological basis of the study is the system of general and specific research methods, such as systems analysis,synthesis and abstract-logical method. Based on system-analytical method were made theoretical generalizing of scientific views ofnational and foreign scientists to determine the nature of income, and outlines the basic theory of personal income tax. The methodof synthesis used for forming own vision of income as measuring of the welfare of citizens and their participation in economicreproduction and abstract logic method – for forming conclusions.The article presents the achievements of foreign scientific schools in the history of economic theory and study of the characteristicsof income distribution among households.Areas of application results are finance and economics.The study was concluding that differences in the interpretation of income by scientists at the macro and micro levels (nationalincome, state income, corporate income, household income, personal income etc.) causes permanent scientific debate, so the singledefinition of «income» does not exist. Also was pointed that each country has its own unique system of taxation with even theexistence of a common theoretical bases of personal income tax.

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Теоретичні підходи до визначення сутності поняття «податкове стимулювання»

Author(s): ?lena Magopets / Language(s): Ukrainian / Issue: 26/2014

The purpose of the study is to substantiate the theoretical approaches to defining the essence of the concept of "tax stimulation", to clarify its instruments from the point of sufficiency of indication for interpretation as a key factor of the state's influence on economic processes. On the basis of investigation of the essence of the concept of "stimulus" and "stimulate" in the economy the approaches to interpretation of such concepts as "tax stimulus" and "tax stimulation" have been considered. It has been substantiated that the tax stimulus is an instrument for encouraging taxpayer to certain actions (activities) in the field of taxation; tax stimulation is the process of purposeful influence of the state on tax payers to ensure of their interests in carrying out activities that is encouraged by the state due to the prospect of obtaining additional benefits and improvement of financial and economic condition. The elements of the tax stimulation are tax privileges, tax immunities, tax incentives and state financial assistance. Ensuring the clarity in understanding terminology is the basis for the development of tax stimulation system for economic development of domestic enterprises, national economy and balancing the state interests and the interests of tax payers.

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Теоретичні підходи до сутності та класифікації основних засобів

Author(s): Liudmyla Jaremenko / Language(s): Ukrainian / Issue: 27/2015

Subject of research is fixed assets which are the object of accounting. Aim of research is specification of notion «fixed assets» and classification of fixed assets, as well as determination of peculiarities of interpretation in compliance with normative legal documents. Methodology of work performance. The work is performed on the results of analyzing modern local and foreign views on the economic essence of notion «fixed assets» and their classification in accounting in accordance with the Regulation (Standard) of Accounting No 7 «Fixed Assets» and Tax Code of Ukraine. Work results. The author generalized the methodological grounds of reflecting information about fixed assets in accounting, analyzed approaches to interpreting economic essence of fixed assets in accounting and provided classification of fixed assets in the modern economic conditions. Branch of application of results. Problems of accounting fixed assets are essential for most enterprises in connection with the necessity to receive immediate and trustworthy information regarding condition, progress, update and efficiency of using fixed assets by owners, creditors and investors. Fixed assets are inseparable constituents of any enterprise playing an important role in the economic processes. Thus, absence of unified approach to the determination of notion «fixed assets», as well as its reflection in the accounting legislation of Ukraine is the problem requiring wider research. Conclusions. Therefore, there is no unified approach to the determination of notion fixed assets; the term «fixed assets» is used for the purposes of accounting and the term «capital funds» is used for the purposes of taxation. Fixed assets constitute material basis for any entrepreneurial activities. Any economic operation may not be performed without fixed assets. Accounting is organized in accordance with typical classifications of fixed assets for the determination of their single grouping in accounting.

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ТЕОРЕТИЧНО-ПРАКТИЧЕСКИ АСПЕКТИ ПРИ ИЗБОР НА МЕТОД ЗА ТРАНСФЕРНО ЦЕНООБРАЗУВАНЕ (ТРАСФЕРНИ МЕТОДИ ЗА ЦЕЛИТЕ НА ПРЕДПРИЯТИЕТО И МЕТОДИ ЗА ДАНЪЧНИ ЦЕЛИ)

Author(s): Veselin Dekov / Language(s): Bulgarian / Issue: 01 BG/2019

The idea of this study is to familiarize readers with the challenges facing transfer pricing as a subject of study and research, and in particular when choosing an appropriate method for determining transfer pricing between related parties.

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Теории за междуличностни отношения в контекста на управлението на човешките ресурси

Author(s): Irena Emilova / Language(s): Bulgarian / Publication Year: 0

This paper discusses some theories for interpersonal relationships in the context of the Human resources management. There are made short features of: Harry Sullivan’s The Interpersonal Theory of Psychiatry; George Homans’s The Social Exchange Theory; The Symbolic Interactionism; Irvin Goffman’s The Management of Impressions and Eric Berne’s Concept of Transactional Analysis. There are confirmed perceptions of interpersonal human nature.

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ТЕРИТОРИАЛНИ РАЗЛИЧИЯ В МАТЕРИАЛНИЯ ЖИЗНЕН СТАНДАРТ НА НАСЕЛЕНИЕТО В БЪЛГАРИЯ (2010–2017 Г.)

Author(s): Vasil Tzanov / Language(s): Bulgarian / Issue: 2/2018

The article reviews differences in the living standard at the level of regions and districts. Living standard is defined and assessed in terms of material living conditions by employing multiple indicators which are grouped in three modules (subject areas): economic development; income and consumption; income inequality and poverty. We employ relevant statistical indicators to measure differences and specific methodology to assess the living standard so that we could rank territorial units according to their distance from the best regional score. The findings of our empirical research of the living standard indicate that: (a) there is a slight trend towards a decrease in the differences between regions, while differences between districts remain the same; (b) there are significant changes in the arrangement of regions and districts according to their scores in the different years of the research; (c) divergent trends are identified in the development of territorial differences measured through the summary scores for the three modules; (d) the living standard has deteriorated in a significant number of the territorial units.

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ТЕРИТОРИАЛНО РАЙОНИРАНЕ НА Р БЪЛГАРИЯ – ПРОБЛЕМИ И ПЕРСПЕКТИВИ

Author(s): Borislav Borisov,Margarita Bogdanova,Hristo Sirashki,Evelina Parashkevova-Velikova / Language(s): Bulgarian / Issue: 1/2019

The new territorial division is one of the hottest topics in the country's regional policy. It is not accidental that they call it Pandora's box because regional and local authorities have issues related to Cohesion Policy instruments and their regional impact, which is difficult to be objectively assessed. The objective of the study is to analyze the strengths and weaknesses of the different scenarios for a new territorial division of the country, to identify those that are most appropriate to the purposes of sustainable and balanced development and to formulate target-oriented development policies. The research thesis is that decisions for territorial division should be based on in-depth research with appropriate scientific tools, the results of which are considered to be objective criteria when defining the boundaries of territorial units. The tasks of the survey are: study of the legal framework of the territorial division in the EU and in the country; GAP analysis of existing territorial zoning, incl. asymmetries between existing planning regions; comparative analysis of options for a new territorial division; developing targeted development policies for the regions. All scheduled tasks are met. Five scenarios have been analyzed and a variant for territorial division is presented, which corresponds to the legislative framework and specifics in the country despite some weaknesses. Among the most important conclusions is the need to reach a political consensus on the balanced sustainable development of the country, which should be considered a medium and long-term priority objective.

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ТЕСТВАНЕ ОБЕКТИВНОСТТА НА ПРЕЦИЗИРАЩИТЕ ПАРАМЕТРИ НА ВАЛУТНИТЕ ОПЦИИ

Author(s): Teodor Todorov / Language(s): Bulgarian / Issue: 14/2018

In this study, we investigate the sensitivity of each factor that affects the value of the option premium. Any change in pricing components results in a volatility of the value of the price of the currency option. The methodology used for defining the risk attributes of options contracts is based on the empirical application of the Greek coefficients known in the literature (delta, gamma, vega, theta, vanna, lambda and rho) which express the degree of variation of the option price depending on a different factor

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