Browsing by Author "Dobryk, Liliia O."

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Costs of the Human Capital and Development of the Social Potential in Accounting System for Central and Eastern Europe
(Oxford University Press, 2020) Pshynko, Alexander N.; Golovkova, Lyudmila S.; Kolomiiets, Viktoriia M.; Dobryk, Liliia O.
EN: Nowadays, human capital and social potential become the most valuable resource for the harmonious development of the national economy. Expenditure on human capital and social development should occupy a significant part in the state budgets of countries. Therefore, accounting of such expenses is extremely important. The purpose of the study is to reveal the possibility of accounting for expenditures on the human capital and social potential development in the accounting system of the Central and Eastern Europe, provide recommendations for the current accounting system. The research revealed the plurality and ambiguity of the interpretation for the categories «human capital» and «social potential». The regulatory and legislative uncertainty complicates the accounting of the human capital costs and development of the social potential. These categories must be defined by law. As per normative and methodological basis for the accounting of the human capital, it would be better to apply the International Financial Reporting Standards. The absence or misrepresentation of information about available human capital are contrary to IFRS requirements and reduces or exaggerates the value of the organization. It is offered in IFRS, to provide a comprehensive accounting of the cost for the human capital and developing social capacity. The budget of the Central and Eastern European countries includes only the costs of social protection, health, education, recreation, culture, religion. After the budget analysis was conducted, the authors proposed to develop new objects of accounting (human capital, social potential), accounting standards for it. A part of the GDP expenses should be directed to the financing of the human capital expenditures and social potential development.
The Image of "Homo Travels" in the Context of the Digital Age
(Ukrainian State University of Science and Technologies, 2025) Rudenko, Maryna V.; Dobryk, Liliia O.
ENG: Purpose. The main purpose of the article is to understand the place and role of a person in the digital environment and to overcome the forms of alienation in the algorithmically directed sphere of social existence that provide him or her with a sense of freedom through spatial mobility in leisure, travel, and entertainment. The risks of sensory isolation, emotional exhaustion, fragmentation of attention, and changes in sensation, perception of space and time are included in the analysis. The subject of the analysis is the identification of opportunities and threats that cause a change in a person’s worldview. Theoretical basis. The study is based on modern approaches to technology and socio-cultural analysis of human relations. The authors rely on the SWOT analysis methodology to assess the positive and negative effects of digitalisation, which correct human perception of reality and influence the worldview. Originality. The authors propose their own view on the digitalisation of services as a factor of anthropological transformation in the context of human-technology relations, which changes the quality of human existence and leisure. It is proved that the concept of "Homo travels" defines a new anthropological model of mobile human behaviour, for whom travel is a form of self-knowledge, meaning-making, interaction with the social world and the digital aggressive environment. An attempt is made to analyse the phenomenon of the latest technologies, within which the new digital mobility poses challenges to human autonomy, emotional stability and identity, resulting in a new worldview that transforms human emotions, which become a catalyst for change and move into a new dimension of interaction between the physical and virtual environment. Conclusions. The paper states that the digitalisation of services creates a new format of social interactions, expands the possibilities of self-knowledge, but subject to their ethical and human-centred implementation. By introducing the concept of Homo travels, the authors emphasise that the process of digitalisation in the transport sector transforms a person from a passive object of utilitarian use of technology into an active participant in socio-cultural processes that shape human life, act as a means of socialisation, a condition for personal self-improvement, and also contribute to cognitive and emotional-psychological development.
Special Aspects of the Influence of Macroeconomic Indicators on Formation of the Budgetary Policy of Ukraine
(Ternopil National Economic University, 2019) Chimshit, Sergey; Golovkova, Liudmila S.; Yakymova, Alla; Dobryk, Liliia O.
EN: None of the states can fulfill its functions without the relevant and adequate financing which should complete the main task of the state – improvement of well-being of citizens and fficiency of the national economy. During the crisis, structural and deep economic problems emerge, on which system decisions (instead of reactive and declaratory decisions) should be taken. The paper deals with the influence of the economic policy of the state on its budgetary policy; analyzes the key macroeconomic problems of the national economy and defines the consequences; outlines strategic directions for the formation of the efficient budgetary policy of Ukraine. It is established that the only way to overcome the crisis situation in Ukraine is the growth of GDP through the structural reforming of the economy and implementation of coordinated budgetary and monetary policy, shifting the focus from the fiscal orientation towards motivating one. The ultimate question lies in the growth of inclusive development index which would increase the level of competitiveness of the national economy and the standards of living in the globalization space.
Theoretical Platform of the Socio-Economic Potential of the Region
(State University of Jan Kochanowski, Department of Entrepreneurship and Innovation, Kielce, Poland, 2019) Dobryk, Liliia O.
EN: The research is devoted to the relevant issues of the analysis of the theoretical foundations for the formation and development of the socio-economic potential of the region. On the basis of the comparative analysis conducted and based on an interdisciplinary approach to existing scientific directions, the structuring of socio-economic potential was made and an own view of the concept of «potential» was given. The content characteristics of the concepts «state» and «region» are investigated and their features are analysed taking into account the scientific and theoretical basis. The role of the state and regions in the national economy in terms of scientific approaches is revealed. The necessity of researching the imperatives of regional development in the process of formation of the potential of the state and its regions in the institutional system of the national economy is substantiated. The imperatives of regional development of the potential of the state are offered, their connection with each other is revealed, and the dominance of the economic imperative with respect to others is established. The nuclear-spherical model of the nature of the relations of the imperatives of regional development in the formation of the state’s potential is presented. The basic hypothesis and the main (guiding) idea of the concept, which link the institutional, economic, and social subsystems of the potential, are determined. The concept of forming the potential of the state and its regions, taking into account the factors influencing this process, has been developed. The paradigm of development of the socio-economic potential of regions, as a separate subsystem of the state in the institutional system of the national economy, is presented in the form of a model. The structure of the socio-economic potential of a separate region of the state in the institutional system of the national economy is proposed.