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- ДокументRegulatory and legal component in ensuring state’s financial security(Business: Theory and Practice, 2021) Rushchyshyn, N., Medynska, T., Nikonenko, U., Kostak, Z., Ivanova, R.The purpose of the study is to scientifically substantiate the place and role of regulatory support in the formation of financial security, study the factors influencing its level and identify ways to improve it. The study used general scientific and special research methods: analysis, synthesis, methods of systematization and logical generalization − when disclosing the theoretical provisions of the financial security of the state and its legal regulation; correlation and regression analysis, econometric methods and models − to determine and study the influence of factor values on the volume of gold and foreign exchange reserves of the NBU; method of expert assessments − when developing recommendations for the formation of an effective mechanism for ensuring the financial security of the state, a graphical method. The nature and significance of the legal support of financial security are outlined, which is aimed at creating an improved legal framework and a system for controlling financial business entities in order to detect and prevent financial crimes. The factors influencing the level of the state’s financial security are considered. Their influence on the volume of gold and exchange reserves of the National Bank of Ukraine which in the conditions of financial stability should be balanced is determined. The mechanism to ensure the state’s financial security is offered, which further contributes to the implementation of a set of legal, structural and organizational, procedural, personnel, technological and resource tasks. In the future special attention should be paid to improving the current legal framework that would protect the interests of entities of a financial system from illegal encroachment and help recover offense damages. All these measures will contribute to raising the level of the state’s financial security and will help integrate the state into the international financial and economic space
- ДокументHUMAN RESOURCES MANAGEMENT OF FINANCIAL CONTROLLING OF AGRICULTURAL COMPANIES(Financial and credit activity problems of theory and practice, 2019) Klokar O. O., Svynous I. V., Gavryk O. Y., Ivanova R. Yu.Іntegration of Ukraine into the world economic space, the effective implementation of socio-economic reforms to this effect and an improvement in the standard of living of citizens is not possible without qualitative management of human resources management of financial controlling services, first of all, in agricultural companies. Given the urgency and the unresolved state of problem described above, its insufficient study, the main objective of this research is the characterization of human resources management of financial controlling services in agricultural companies and measures for their effective implementation. As a result of our analysis, we have established that the financial controlling service is a subdivision of an entity that implements its overall, stable, long-term strategy for effective management of financial and economic activity in the context of transforming social and labor relations. Taking into account this interpretation, the human resources management of the financial controlling services is a complex, systematic and purposeful field of influence of the head of the company on the specialists of this unit (financial controllers) to ensure optimal conditions for their comprehensive work on achieving the objectives of the entity. In addition, taking into account the above approach, we outlined the main stages of the human resources management of financial controlling services in agricultural companies. Thus, they include the definition of selection criteria for the recruitment of specialists, vocational training and professional development of employees, provision of employment, career development and personnel rotation of specialists at all levels, formation of a reserve of employees according to their professional qualification and direction. The obtained research results form the basis for the study and practical solution of the problem of forming qualitative human resources management of controlling services in agricultural companies at various organizational and legal forms.
- ДокументЕволюція партійної системи Індії в Новітній час(International Science Journal of Jurisprudence & Philosophy, 2024) Стеньгач Надія ОлександрівнаІндійська партійна система бере свій початок у національному русі за незалежність від колоніального правління в Британській Індії, поступового розширення виборчих прав з початку XX століття та запровадження загального виборчого права відповідно до Конституції незалежної Індії, що набула чинності з 1950 року. Культурне розмаїття, соціальний, етнічний, кастовий, общинний, релігійний плюралізм, національні традиції рухів, контрастуючий стиль керівництва та ідеологічні перспективи допомогли сформувати індійську партійну систему. Від перших парламентських виборів (ще в часи британського колоніального правління) і навіть у перші десятиліття незалежності фактично окрему партійну систему становив Індійський Національний Конгрес. Після здобуття незалежності саме з ІНК почали виокремлюватися політичні партії, що сформували першу опозицію. І вже на сьогодні в Індії нараховується найбільша у світі кількість політичних партій. Напередодні сімнадцятих загальних виборів до Лок Сабха (2019 р.) в країні було 7 національних партій, 52 державні партії та 2354 зареєстровані невизнані партії. Відомо, що на сучасному етапі індійська демократія переживає фундаментальну трансформацію. Це проявилося у системних змінах характеру виборчої конкуренції, багаторазових збільшеннях чисельності середнього класу, проникнення соціальних медіа, руйнування старих ієрархій тощо. Соціальна та географічна експансія Бхаратія Джаната Парті (БДП) з 2014 року змінила політичний ландшафт, що призвело до подальшої маргіналізації Індійського Національного Конгресу, послаблення Лівого фронту та зниження сили партій на рівні штатів.
- ДокументState Support of Agro-Insurance of Agricultural Risks in the Market of Goods Derivatives of Ukraine(2020-01-28) Viktor P. Synchak; Natalia V. Trusova; Nataliya S. Tanklevska; Oleksandr S. Prystеmskyi; Maksym A. TereshchenkoThe article deals with the model of state support for insurance of agricultural risks in the market of goods derivatives of Ukraine. Derivative instruments of agricultural risk allocation in the agricultural asset portfolio are identified, as well as compensation methods for insurance coverage of agricultural enterprises' production costs on forward purchases. A multicriteria model of insurance differentiation of agricultural risks is proposed, which allows ensuring their distribution in the portfolio of insurance coverage of agricultural assets and at the same time optimizing the expected profitability of agricultural enterprises, taking into account, the conditions of state support. The projected value of the portfolio of insurance coverage of agricultural assets under state support has been determined by combining the efforts of agro-insurance entities and state-owned companies focused on the guaranteed performance of forward purchases of agricultural enterprises’ grain. Subsystems of agro-insurance objects with state support of the portfolio of insurance coverage of assets of agricultural enterprises have been developed and modified, with basic and additional factors of external macro- and microenvironment of the system.
- ДокументFiscal Policy in a Decentralized Space of the Financial System of Ukraine(2020-09-10) Viktor P. Synchak; Natalia V. Trusova; Liubov V. Borovik; Serhii V. Kostornoi; Iryna O. Chkan; Iryna V. ForkunThe article deals with fiscal policy in the decentralized space of the financial system of Ukraine. The methodology of complex, systematic assessment of fiscal policy in the decentralized space of the financial system of the state is grounded. It is proved that effective methodological approach to assessing fiscal policy in the decentralized space of the financial system of the state is a vector auto regression (VAR), which provides dynamic correlation of time series with simultaneous determination of each exogenous and endogenous variable in the system, in case of fiscal impulses (shocks) in economy. The production-institutional function is used which, when adapting to the relationship between GDP and tax burden with specific statistics, changes the type of trend of tax revenue. A method for evaluating the effectiveness of financing targeted programs for decentralized territory has been developed. The dynamics of direct and indirect taxes to the state and local budgets are analyzed and the fiscal significance of VAT in GDP, the state budget and tax revenues of Ukraine is determined. The amount of tax debt and the state budget deficit has been estimated and the structure of tax benefits in terms of taxes and fees in Ukraine is presented. The projected values of real tax revenues per capita are substantiated and the forecast parameters of the level of subsidization of local budgets of decentralized territories are given.