Кафедра "Облік і оподаткування" ДІІТ (раніше каф. "Облік, аудіт та інтелектуальна власність")

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ENG: Department of Accounting and Taxation ("Accounting and Intellectual Property")

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Comparison of Tourist Traffic by Railway and Automobile Transport and Methodical Approach to Determining the Costs of Such Transportations
(НВП ПП «Технологічний Центр», Харків, 2017) Barash, Yuriy S.; Hnennyi, Oleh M.; Martseniuk, Larysa V.; Charkina, Tetiana Yu.
ENG: The article aims to systematize the advantages and disadvantages of railway and automobile tourism and develop efficient areas of their use in this context. Moreover, the authors set a goal to develop a methodical approach to determine the costs of the company that will organize transportations on the specific tourist route. Studies have shown that tourist traffic by railway transport has high potential, provided that it will use modern comfortable rolling stock and have in its structure not only the cars for tourist transportation, but also dining car, casino car, disco car (during the day game car for kids) and others. The above mentioned set of cars should be recommended for cruise travel with a period from 8 to 28 days, for shorter journeys the tourist train may not include casino car, disco car (during the day game car for kids) and others. The final choice of tourist traffic should be justified by economic calculations using the method proposed by this article. The approach is based on accounting all complex of costs associated with the technological process of tourism services. It includes the costs for the process of transportation itself, delivery of additional services of infrastructure and rolling stock owners, pay for transfer transportations, services of hotels, restaurants, cafes, travel agencies, advertising organizations and own costs of travel company. It makes possible to determine the costs of travel package more accurately, taking into account the demand for this type of tourist traffic.
Definition of Principles of Tourist Traffic Organization on Narrow-Gauge Railways
(НВП ПП «Технологічний Центр», Харків, 2017) Bobyl, Volodymyr V.; Martseniuk, Larysa V.; Hnennyi, Oleh M.; Bozhok, Nataliia O.
ENG: The article aims are: to design an optimal the classification of narrow-gauge transfers and tourist travels depending on the travel purpose, type of rolling stock, travel term, and the service areas; to determine factors that play main role for the development of tourist traffic on the narrow gauges; to develop a methodological approach that is based on the principle of determining the actual number of passengers and revenues from tourist transportations on the certain routes. The methodical approach to determining the cost of tourist traffic by railway and road transport was further developed. This approach is based on the principle of determining the actual number of passengers and revenues from tourist transportations on the certain routes. It was taken into account the attractiveness of the route, price for tourist vouchers or travel tickets, minimization of the rolling stock number and the cost of construction and income of the company. Moreover, the authors set a goal to develop a methodical approach to determine the costs of the company that will organize transportations on the specific tourist route.
Determination of Factors Influencing the Development of Tourist Transport
(Федеральный центр науки и образования Эвенсис, Нижний Новгород, 2019) Bobyl, Volodymyr V.; Martseniuk, Larysa V.
ENG: The article examines the problems of development of tourist transport in modern conditions, discusses ways to solve them.
Development of P2P Lending in Term of Crisis
(Dnipropetrovsk State University of Internal Affairs, Dnipro, Ukraine, 2021) Batmanghlich, Cameron A.; Bobyl, Volodymyr V.; Martseniuk, Larysa V.
ENG: The article is devoted to definition content, disadvantages, advantages and features of P2P (person to person) lending under ordinary circumstances and in times of crisis. The main problem of P2P lending in the period of significant changes in environmental factors is a high risk of non-repayment of credit. Recommendations to reduce the risk of investors through the use of technology in neural models of individual credit risk assessment (scoring) an individual borrower. In actual credit history defined performance using qualitative and quantitative indicators to determine the level of solvency of borrowers individual. Interrelation researched the credit risk of the borrower-class individual, the interest rate (price) and maximum size P2P loan. Recommended consider the impact of environmental factors in the decision to grant consumer loans to individuals P2P.
Development of P2P Lending in Term of Crisis (preprint)
(Dnipropetrovsk State University of Internal Affairs, Dnipro, Ukraine, 2021) Batmanghlich, Cameron A.; Bobyl, Volodymyr V.; Martseniuk, Larysa V.
ENG: The article is devoted to definition content, disadvantages, advantages and features of P2P (person to person) lending under ordinary circumstances and in times of crisis. The main problem of P2P lending in the period of significant changes in environmental factors is a high risk of non-repayment of credit. Recommendations to reduce the risk of investors through the use of technology in neural models of individual credit risk assessment (scoring) an individual borrower. In actual credit history defined performance using qualitative and quantitative indicators to determine the level of solvency of borrowers individual. Interrelation researched the credit risk of the borrower-class individual, the interest rate (price) and maximum size P2P loan. Recommended consider the impact of environmental factors in the decision to grant consumer loans to individuals P2P.
Economic and Mathematical Models of Development of the Railway Tourism
(NTI-UkrSURT, Kharkiv, Ukraine, 2019) Pshinko, Oleksandr M.; Martseniuk, Larysa V.; Bobyl, Volodymyr V.; Kakhovska, Olena
ENG: Abstract. The authors used a complex of mathematical models meant for the optimal investment of the processes of creation and use of the railway transport infrastructure. The specific features of these models are as follows: long-term period of realization of the infrastructure projects, many participants with special interests, which do not always coincide, a lot of factors of uncertainty connected with the choice of quantities of the calculation parameters, etc. The authors created economic-mathematical models of the discrete optimal planning of the railway tourism operations. This takes into account conditions of risks and cooperation, and allows to determine sets of effective routes which are most profitable ones, provided they meet the established demands. The latter includes routes which meet maximum criteria of the net costs under the conditions of the established system of demands for the activity of the tourism operators.
New Paradigm of Railway Passenger
(Федеральный центр науки и образования Эвенсис, г. Тольятти, 2019) Bobyl, Volodymyr V.; Charkina, Tetiana Yu.; Martseniuk, Larysa V.
ENG: The article describes the dynamics of the development of rail passenger transport, passenger volumes analyzed cyclical. Also studied the influence of society on the volume of passenger traffic. According to the theory of Kuhn's justified need for a new paradigm to improve the efficiency of passenger transportation. In addition, the authors identified the main factors that affect the level of profit.
Organization of Tourism Transportation on Narrow-Gauge Railways
(Федеральный центр науки и образования Эвенсис, 2018) Bobyl, Vladimir V.; Martseniuk, Larysa V.
ENG: The article explores the international experience of organizing tourist traffic on the narrow-gauge railway, examines the specifics of such tourist routes in Ukraine, and provides recommendations for their further development.
Rail Passenger Hubs
(Kaunas University of Technology, Lithuania, 2019) Bobyl, Volodymyr V.; Charkina, Tetiana Yu.; Martseniuk, Larysa V.; Matusevych, Oleksii O.; Keršys, A.
ENG: Тhe question about the organization of transport passenger HUBs in Ukraine has been raised at the conferences of Ukrzaliznytsia for several years, but each specialist understands this issue in different ways. Тhe authors of the article have set the purpose to determine what the rail hubs are needed for, what conditions are necessary for their construction, what functions the HUBs will perform and what theoretical structure they have. For the first time in Ukraine, we formulated the complex task concerning the organization of railway passenger transfer centres, formulated the refined terminological definition of the rail HUB, with the simultaneous operation of transfers, which will significantly reduce the travel time and improve the comfort. Тo solve this issue, we used a systematic approach allowing to determine the refined terminological definition - the railway HUB, the purpose they are built for, the places of their construction, the main functions and the volume of services rendered. Тhe necessary conditions for the construction of rail HUBs have been determined. Тhe refined terminological definition of the rail HUB and the sphere of rail HUB as a combination of socio-economic relations have been proposed. Тhe transfer variants have been considered. Implementation of the new functions of transport transfer centres (hubs) will allow the management of JSC "Ukrainian Railways" to create additional amenities for passengers and improve the quality of their services by optimizing train schedules, reducing travel time, providing additional transfers for passengers and luggage, as well as shopping and entertainment services.