Статті КФЕБ

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Chernobyl Exclusion Zone – a World Famous Tourist Brand of Ukraine
(Український державний університет науки і технологій, Дніпро, 2022) Kniazevych, Anna; Golovkova, Lyudmila S.; Diachenko, Lidiya
ENG: The article identifies the main principles of of functioning and development of the tourism in the Chornobyl radiation and ecological biosphere reserveaffected by the technogenic disaster. The paper provides a rationale fortourismdevelopmentto the Chernobyl exclusion zone as anew direction of the international tourism service market.It defines the main principles of planning and development of thebrand of “Chornobyl radiation and ecological biosphere reserve” (Chernobyl exclusion zone) and providesproposals for itspromotion astheworldfamous tourist brand of Ukraineon the international tourism service market through popularisation of the safe tours to Chernobyl exclusion zone.This article examines the important role of the state in the optimization and arrangementof the market participants activity in this region and tourist offers.The study has confirmedthe safety of the proposed tours with the assistance of specialists of the State Agency of Ukraine on the Exclusion Zone Management, the Chornobyl radiation and ecological biosphere reserve, and State specialised enterprise "Ecocentre". This paper proposes a number ofpractical measures in the context of the formation of the renewed Strategy of the Chernobyl exclusion zone development for optimization of the international tourism service marketthat will ensure the highest level of the travel market consumer's interest in purchasing tours to this region of Ukraine.
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 Flexibility of Competitive Strategy to Minimize Costs of United Corporate Structures in an Uncertain Market Environment
(West Ukrainian National University, 2021) Baigushev, Vladimir V.; Golovkova, Lyudmila S.; Xiang Yang, Qian; Xian Ming, Feng
ENG: Future economic activity always contains an element or elements of uncertainty. The notion of uncertainty in the competitive strategy of a united corporate structure (hereinafter referred to as UCS) in economics entails a new state of doing business when the results of economic activity (e.g., cost values) exceed the limits of given constraints. At the same time, the accounting side of business management of the UCS does not allow it to return to the previous constraints. This, therefore, emphasizes the task of creating a new branch of management for a particular process, where the result is innovative economic solutions. The paper proposes a scientific and methodological approach to finding cost management solutions in conditions of uncertainty. The approach follows principle of a closed-loop system with feedback, which, unlike others, entails a continuous comparison by subtracting the control criteria of the pre-determined and actual competitive advantages. The choice of counter-strategy is based on the obtained value and the sign of the subtraction. A set of factors contribute to determining the transition of cost changes under uncertainty and the formation of flexible management of UCS costs. These factors include production features, new types of integration, the law of learning, production and technological capacity, customer preferences, time factors for changes in storage and delivery costs, the production cycle, institutional factors of government policies for economic growth, outputs of a new product, scale of production and scale costs, interaction with suppliers, globalization of markets, and others. The paper develops a structural model of control and management of the total cost of 1t of production in the accounting and flexible areas of management, which is implemented in practice as a control software system.
Innovation Infrastructure of Ukraine: Assessment of the Effectiveness of the Action and Ways of Improvement
(Baltic International Centre for Economic Policy Studies, 2018) Kniazevych, Anna; Kyrylenko, Vitalii F.; Golovkova, Lyudmila S.
EN: Abstract. The article substantiates the key role of processes of formation of an effective national innovation system, which directly provides the innovative development of the national economy of the country. The article defines peculiarities of the formation of models of national innovation systems of different countries of the world. The article develops the basic principles, on which the concept of the development of the national innovation system of Ukraine is based. One of the main factors, which directly influence the dynamics and pace of the development of the national innovation system, is the degree of the development of the country’s innovation infrastructure. It should be stated that the main elements of the national innovation system of Ukraine function in isolation from each other, without any balance in this system, which causes its ineffectiveness. Further research should be aimed at establishing a systemic relationship and developing mechanisms for managing the formation and functioning of the national innovation system based on the effective innovation infrastructure of the country. At the stage of the gradual overcoming the economic crisis, the creation of favourable conditions for the fuller realization of the creative and inventive potential of the Ukrainian society is gaining a special significance in the innovative market of the country. The susceptibility of the national economy to innovation depends largely on the presence of demand for innovative products from consumers in the market, the acceleration of the dissemination of advanced technologies, including the expansion of the range of innovative active firms in the medium business, the creation of new innovative firms, and the dynamic growth of their scale. The strategy of innovation development is aimed at the formation and functioning of a specific infrastructure to increase the acceptability of the business environment to innovation. Significant activation of the market of innovations cannot be carried out without addressing, as necessary, certain markets for innovative services operating in the innovation infrastructure of the country, the economy, etc. The formation of self-sufficient and well-functioning innovative Ukrainian infrastructure, which is self-organized, is necessary not only for the harmonization of the functioning of the innovation system and national economy but also for the survival of the country. Despite the complexity and ambiguity of the influence of external and internal factors on the establishment and development of innovation infrastructure, the overall positive assessment suggests that, with certain efforts on the part of the state and business, Ukraine’s innovative infrastructure can effectively develop and carry out its functions.
Psychological Provision of Professional Health of Specialists of Economic Sphere
(Dnipro National University of Railway Transport named after Academician V. Lazaryan, Dnipro, 2019) Golovkova, Lyudmila S.; Sheviakov, Oleksii; Golovkova, A. E.
EN: The purpose of the article is to find a new solution to the problem of creating psychosocial foundations of occupational health of economic specialists from the standpoint of behavioral economics. Methods. Methodical principles of formation and development of professional health of specialists are distinguished: stages, regularities, dynamics. The Results. The psychosocial specificity of research and the levels of formation and preservation of health of specialists in the economic sphere are revealed. The essence, types, components and criteria of labor protection of specialists of economic sphere are determined. Scientific novelty. The conceptual model of formation and preservation of health of specialists of the economic sphere is offered, which is implemented as a theoretical and methodological strategy of a systematic and holistic process of ensuring the achievement of the result of professional activity. The practical significance. New ideas about a healthy person who responsibly manages his own health and realizes himself in society, the image of a specialist who independently sets the goals of formation and preservation of occupational health, chooses the best ways and means of their achievement.