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

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Analytical Support of Financial Analysis at the Railway Transport
(Дніпропетровський національний університет залізничного транспорту імені академіка В. Лазаряна, Дніпро, 2018) Toporkova, Olena A.; Shylo, Liliya A.
EN: Purpose. The work is dedicated to systematization of basic directions for financial analysis taking into account the specific features of railway industry. Methodology. In the course of the research there were used the methods of analysis and synthesis to study the content and basic provisions of scientific publications on the chosen topic. Findings. The railway industry has a specific system of financial relations. Knowing the objective development laws of the industry technological system, you can create an appropriate mechanism for managing it and its resources. The selection of the necessary method of analysis and system of indicators, which will provide a comprehensive study and representation of the enterprise activity, is fundamental for the adoption of management decisions. Financial analysis is an important element of analytical work for the needs of modern management. With the help of financial analysis it is possible to determine the place of the enterprise among other subjects of the industry; to assess the structure of capital and the dynamics of enterprise development. Consequently, the quality of the decisions taken completely depends on the analytical substantiation. Financial analysis is carried out according to certain groups of economic indicators, which give an overall assessment of the financial condition of the enterprise, the profitability of its activities and long-term solvency. The analysis of the financial and economic condition is an important part of effective management of the formation, placement and use of rail transport resources. The features of conducting and interpreting the analysis results of the financial condition at the structural units of PJSC «Ukrzaliznytsia» – regional branches, branch affiliates, production units (if they have a balance sheet), – are explained by the specifics of their economic activities. Originality. The obtained results allow us to consider financial reporting as an informational and analytical provision of financial analysis taking into account the specifics of the corporate railway industry relations. The method of financial analysis should be consistent with the strategic objectives of the business entity, which are determined by the system of strategic management and investment and financial planning of the railway industry. Practical value. The assessment of the financial condition of an enterprise can be objectively carried out using a system of indicators that take into account the technological specificity of the rail transport, comprehensively characterizing the results of its activities and reflect the competence of management through the quality of the decisions taken.
Anthropological Aspects of High-Tech Facilities Operation Support
(Дніпропетровський національний університет залізничного транспорту імені академіка В. Лазаряна, Дніпро, 2017) Matusevych, Oleksandr O.; Matusevych, Oleksii O.
ENG: Purpose. The article, based on the analysis of actual materials, highlights the importance of taking into account the influence of the human factor in occurrence of emergency situations in terms of transport infrastructure. Methodology. The research is based on the interdisciplinary system analysis. It was comprehended how the service technicians of high-tech systems can create latent unsafe conditions that combined with other hazardous activities can cause an emergency and injury. The authors attempt to dramatize the issue in order to find a solution – on the one hand, man is the most crucial part of a complex technological system, on the other hand – he is the most unreliable part of the system, especially in terms of the extreme power of modern vehicles and their speeds. The above situation demonstrates the need for a new level of anthropic comprehension of the high-tech systems in the schematic set "human-system-environment". Originality. The paper analysed the problems and conditions of human factors that allow detecting the causes of technicians’ errors. The authors highlighted proposals for psychocorrective work among the personnel of the facilities. The problem of further development of continuous improvement of the equipment maintenance systems, based on integrated approach taking into account the human factor, is also not overlooked. Conclusion. In the course of understanding the human factor and its influence on the processes, the most urgent tasks are as follows: implementation of new system software, automation of vehicles and development of high production culture based on moral qualities of experts.
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.
The Concept of Economic Rent and Inequality of Income (preprint)
(Cambridge University Press, 2016) Pinchuck, Olena P.; Piatygorets, Ganna S.
EN: The concept of the economic rent is topical nowadays not always in its original meaning of «land rent», but loaded with a lot of current connotations, «rent-seeking-behaviour» among them. This accounts for the importance of the theory of justice and inequality in the globalization processes at the beginning of the XXІ century and its implications in the changing society of late capitalism.
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.
Economic Efficiency of The High-Speed Trains Running in Ukraine
(Дніпропетровський національний університет залізничного транспорту імені академіка В. Лазаряна, Дніпропетровськ, 2014) Barash, Yuriy S.; Polishko, Tetiana V.; Momot, Alla V.
EN: Objective. To develop methodology of determination of the high-speed running cost effectiveness in Ukraine. Methodology. Economic justification of the high-speed running appropriateness in Ukraine is the investment project, providing stage-by-stage investments into construction that will give the possibility to obtain annual revenue from the passenger transportations. For such problem solving, there is applied net present value that may be obtained by the Railway Transport of Ukraine or newly established companies during the project execution and upon its completion. Results. On the base of the carried out analysis one may state that there is developed complex method of the high-speed trains construction and operation effectiveness definition with consideration of infrastructure, rolling stock, etc., value. Scientific novelty. There is proposed the scientific approach to definition of the high-speed lines construction and operation economic effectiveness that specifies principles of their construction value definition, calculation of the rolling stock units quantity, optimizes calculations of revenue and expenditures in the context of competitive advantages and influence of external factors on the company activity that will give the possibility to increase the feasibility of the managerial decisions and economic effectiveness of the high-speed transportations. Practical relevance. Consideration of the abovementioned features increases feasibility of the managerial decisions as to high-speed transportation functioning effectiveness ensuring.
Experimental Study of the Thermal Reaming of the Borehole by Axial Plasmatron
(НТУ «Дніпровська політехніка», 2019) Voloshyn, Oleksii I.; Potapchuk, Iryna Yu.; Zhevzhyk, Oleksandr V.; Yemelianenko, Volodymyr; Zhovtonoha, Mykola M.; Sekar, Manigandan; Dhunnoo, Nishtha
EN: Purpose. To study rock spallation dynamics in the process of the borehole thermal reaming and analyze energy consumption of the borehole thermal reaming process by plasma jets of the axial plasmatron. Methods. Field experimental study of rock spallation by plasma jets is carried out with the view to measuring the thermal power of plasma, weight of rock spalls and duration of plasma jets impact on the borehole. VT-200 scales were used to measure the rock spalls weight. In the experimental study, plasma jets flow out directly into the borehole in the granite block. The borehole and plasmatron nozzle parameters are geometrically similar. Findings. Experimental data are processed in the form of a table that shows the following parameters of individual experiments: duration of the borehole surface treatment by a plasma jet; thermal power of a plasma jet; heat release of a plasma jet, weight of the rock spalls, energy efficiency of the rock spallation process; productivity of the rock destruction. Experimental data are processed in the form of the dependence of energy consumption of the borehole thermal reaming on the duration of the borehole inner surface thermal treatment. The range of thermophysical and plasmodynamic parameters of the plasma torch that allow to achieve rock spallation is determined. Originality. The linear relationship between the energy consumption in the process of the borehole thermal reaming by low temperature plasma and the duration of the reaming process is revealed, with energy consumption of the reaming process decreasing dramatically with the increase in the process duration. Practical implications. Methodology of the experimental research into the borehole thermal reaming by plasma jets rock spallation is developed. The results of the study could be applied to borehole drilling processes.
Formation Peculiarities of Financial Resources of PJSC «Ukrainian Railway»
(Дніпропетровський національний університет залізничного транспорту ім. акад. В. Лазаряна, Дніпро, 2018) Lomtieva, Iryna M.; Snachov, Mykola P.; Toporkova, Olena A.; Shylo, Liliya A.
EN: Purpose. The need for technological modernization of the railway industry in Ukraine, creation of favorable conditions for investment and introduction of innovations in the industry require significant financial resources. The purpose of the article is investigation of possible sources of attracting financial resources necessary for development of Ukrainian railway transport, in particular, during further organizational arrangements and procedures for the rail-way industry corporatization to search for ways to optimize them. Methodology. During research the methods of comparison, scientific search, analysis and synthesis were used to study the existing sources of financing for corpo-rations abroad and at Ukrainian enterprises. Findings. Analysis of the existing and search for more efficient sources of financial resources necessary for financing Ukrainian railway transport modernization in the process of the rail-way industry corporatization is carried out. The growth of the financial results share in the amount of internal own resources is achieved by taking measures to increase profits. A significant part of the economic activities financing can be provided by issuing corporate bonds with the presence of positive effect of the financial leverage. Accounting of the financial leverage effect is an efficient tool for optimizing the structure of the share capital and determining the expediency of loan resources. In the process of corporatization, PJSC «Ukrzaliznytsia» should create an efficient system of financial resources that fully takes into account the specifics of its activities, motivates to increase labor productivity with the ultimate purpose of ensuring the external competitiveness of the Ukrainian railway industry. Originality. Based on the study of scientific and methodological sources, as well as the analysis of sources for financing the economic activities of railway transport, the ways of their optimization are proposed. Practical value. Introduction of the proposed approaches will make it possible to justify the economic feasibility and proportionality of internal and external sources of the railway transport financing under the conditions of corpo-ratization.
Logistic Management in Inventory Accountihg System
(Дніпропетровський національний університет залізничного транспорту імені академіка В. Лазаряна, Дніпропетровськ, 2014) Toporkova, Olena A.; Zheludovych, O. A.
EN: Introduction: inventory control in railway transport has integrated nature. Immediate task of the logistics is to establish conditions for effective core economic activities. Target: form the mechanism of logistics management in inventory system. Results and discussions: logistics support is intended to assist realization of strategic targets of railway transport system by means of forming the appropriate mechanism. Offered mechanism generates three groups of logistics management functions in the system of inventory accounting: planning and activities coordination of logistics process entity; control of order processing and coordination of parties' economic interests; control of inventory transactions. Effectiveness of enterprise logistics system is defined by its sensitiveness to information accuracy. Conclusions: logistics management allows minimalize inventory or expenses on them; speed up the process of receiving information; enhance service level, and eventual result – costs saving on load-transfer process and work of transport infrastructure.
Methodical Approach to Defining Infrastructure Component of the Costs for the Particular Passenger Train Traffic
(Дніпропетровський національний університет залізничного транспорту імені академіка В. Лазаряна, Дніпропетровськ, 2015) Barash, Yuriy S.; Kravchenko, Khrystyna V.; Zianchuk, М. F.
EN: Purpose. In the scientific paper a methodical approach concerning determining the infrastructure component of the costs for traffic of the particular passenger train should be developed. It takes into account the individual characteristics of the particular train traffic. Methodology. To achieve the research purposes was used a method which is based on apportionment of expenses for the traffic of a particular passenger train taking into account the factors affecting the magnitude of costs. This methodology allows allocating properly infrastructure costs for a particular train and, consequently, to determine the accurate profitability of each train. Findings. All expenditures relating to passenger traffic of a long distance were allocated from first cost of passenger and freight traffic. These costs are divided into four components. Three groups of expenses were allocated in infrastructure component, which are calculated according to the certain principle taking into account the individual characteristics of the particular train traffic. Originality. The allocation method of all passenger transportation costs of all Ukrzaliznytsia departments for a particular passenger train was improved. It is based on principles of general indicators formation of each department costs, which correspond to the main influential factors of operating trains. The methodical approach to determining the cost of infrastructure component is improved, which takes into account the effect of the speed and weight of a passenger train on the wear of the railway track superstructure and contact network. All this allows allocating to reasonably the costs of particular passenger train traffic and to determine its profitability. Practical value. Implementing these methods allows calculating the real, economically justified costs of a particular train that will correctly determine the profitability of a particular passenger train and on this basis it allows to make management decisions on amendments to the existing schedule. Also, the cost of using the infrastructure for a particular train and its profitability can be determined with the help of PC due to this method.
Methodical Approaches for Assessing the Financial Stability of Insurance Companies
(Університет банківської справи Національного банку України, Харків, 2021) Abernikhina, Iryna; Toporkova, Olena A.; Sokyrynska, Iryna; Shylo, Liliya A.
EN: The article summarizes arguments and counterarguments within the framework of a scientific discussion concerning the methodological ensuring for assessing the financial stability of insurance companies. The main purpose of the conducted study is indexes arrangement by which it is possible to assess the financial stability of an insurance company in accordance with the criteria (factors, sources) of its ensuring. Systematization of literary sources and approaches for solving the problem in managing the financial stability of an insurance company to ensure its stable development has shown that this issue remains unresolved to the full extent and requires detailing and indexes arrangement that can be used to assess the financial stability and determine its level. Actuality in solution of this scientific problem lies in the fact that financial stability of insurance companies is an important precondition for their survival in modern conditions, a factor of providing the insurance protection and maintaining the achieved standard of living of the population, full and timely performance of insurance obligations, effective and competitive functioning of the insurer in the future. In the article studies on the management of the financial stability of an insurance company on the basis of indexes arrangement of its assessment are performed in the following logical sequence: characteristic of the main tendencies in the development of the insurance market of Ukraine in recent years is outlined; the necessity of management of the financial stability of insurance companies is grounded in order to ensure their sustainable economic development; approaches to the definition in the essence of the financial stability of an insurance company are considered and the definition by Ukrainian researcher N. V. Tkachenko is adopted as the basis. On the basis of the analysis of recent scientific publications, theoretical and methodological developments by modern researchers, the authors of the article selected six groups of criteria for ensuring the financial stability, according to which the ratios for assessing the financial stability of insurance companies of these participants in financial markets are systematized and methodologically substantiated.
Methodological Approach to Determination of Certain Suburban Passenger Train Effectiveness
(Дніпропетровський національний університет залізничного транспорту імені академіка В. Лазаряна, Дніпропетровськ, 2014) Barash, Yuriy S.; Snachov, Mykola P.; Matusevych, Oleksii O.; Kravchenko, Khrystyna V.
ENG: Objective. To develop the method of certain suburban passenger train effectiveness determination. Methodology. To solve such problems there is proposed new method, developed on the base of the marginal revenue concept with application of diagram method. This method will give the possibility to define reasonable areas of suburban trains running for considerable reduction of suburban transportations unprofitableness. Results. On the base of the carried out analysis one may state that in this paper there is developed the method of definition of effectiveness of functioning of certain suburban train that will give the possibility to reduce unprofitableness of the suburban communication at the territory of Ukraine. Scientific novelty. There is improved the methodological approach to determination of optimal areas of suburban trains running at the account of establishment of rational length of route, depending on average passenger travels distance and their average number within the accounting year, that will give the possibility to considerably reduce operational expenditures and to increase transportations effectiveness. Practical relevance. Introduction of mentioned methodology for determination of optimal suburban trains running areas will give the JSC Ukrainian Railway Lines the possibility to considerable reduce the unprofitableness of suburban transportations, and local power authorities at the level of city executive board and oblast – to reduce payments for services of the suburban companies or RPCH.
Methodological Approaches to Defining Railways Infrastructure Charges
(Дніпропетровський національний університет залізничного транспорту імені академіка В. Лазаряна, Дніпропетровськ, 2013) Blyzniuk, T. N.
EN: Introduction: One of the priority directions of development of railway sector is the right choice of pricing policy of the company for the purpose of maximizing profits and the social welfare improving. The improvement of rail pricing is provided be «State program of reforming the railway transport for 2010-2019». Objective: Due to the organizational and the structural changes in rail transport it is essential to ensure transparency in pricing, non-discriminatory access to infrastructure, the creation of a level playing field for participants of the operational process. In accordance with the task we need to identify weaknesses in the existing tariff system and suggest ways to correct them. Results: There were characterized and analyzed the existing pricing methods, revealed their advantages and disadvantages, offered possible ways of their liquidation. Conclusions: The analysis revealed that the current pricing approach does not correspond to the points of the reform program and is subject to further improvement.
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.
Operational Risks: Assessment and Ways of Mitigation
(Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan, Dnipro, 2018) Bobyl, Volodymyr V.; Dron, Maryna A.; Taranenko, Artem S.
EN: Goal: This research has pursued the goal to develop the methodology for quantification of operational risk profiles and find effective ways of their mitigation. Methodology: To address this kind of challenges the research has used scientific research and special methods of economic research, in particular: a system-wide approach and rational decision-making methods. Outcomes: The research has analysed the bank operational risks and created risk profiles for the following areas: technological risk, service provider risk, corporate risk, innovative risk, strategic risk and reputational risk. The research highlights the key elements of the operational risk management and the features of applying them in modern business conditions (at the time of recession). The document proposes the areas for im-provement in terms of research and methodological approach to operational risk management subject to specific factors of internal bank operating environment. Scientific novelty. Defined the main directions of evaluation and reduction of operational risks in banking institutions. Practical relevance: The use of the methodology proposed in this paper will help risk managers identify and mitigate operational risks of banks both under normal conditions and at times of financial uncertainty.
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.
The Phenomenon of Negative Emotions in the Social Existence of Human
(Дніпропетровський національний університет залізничного транспорту імені академіка В. Лазаряна, Дніпро, 2018) Pavlova, T. S.; Bobyl, Vladimir V.
EN: Purpose. The research is aimed at determining the influence of negative ethical emotions on social life and the activity of the individual, which involves solving the following problems: a) to find out approaches to the typology of ethical emotions, b) to highlight individual negative ethical emotions and to determine their ability to influence human behaviour. Theoretical basis. The theoretical and methodological basis of the research is the recognition of the significant influence of negative emotions on human activity in society. In this regard, it is proposed to consider them as a complex multidisciplinary phenomenon, which is predetermined by both social and personal factors of origin and has a certain specificity of objectification. Originality. The authors determined that in addition to destructive effects on a person of negative emotions, they can also have a constructive effect on person’s behaviour, due primarily to the fact that a person does not want to experience these emotions and therefore tries to avoid situations they cause. Conclusions. The ethical emotions of guilt, embarrassment, anger, disgust and contempt can affect, through the cognitive aspect of the emotional process, the decision-making process of people when they predict situations in which they risk to feel such emotions. So the emotion of guilt creates a constructive setup aimed at correcting inappropriate social norms of human behaviour. The emotion of embarrassment motivates a person to behave more benevolently in society in order to integrate in it and get its approval, thus encouraging the person to adhere to social and moral agreements and norms. The emotion of anger motivates a person to act to eliminate injustice, herewith not only in relation to himself, but also in relation to others. Rejecting those people who cause moral and social aversion, society creates a system of punishments and rewards that acts as a strong deterrent to the socio-cultural behaviour. The emotion of contempt performs the function of preventing punishment in relation to the despised individual.
Principles of DEtermining the Basic Functions of Railway Hubs
(Kaunas University of Technology, Lithuania, 2018) Barash, Yuriy S.; Bobyl, Vladimir V.; Charkina, Tetiana Yu.; Bozhok, Nataliia O.; Chornovil, Olena V.
ENG: Goal. During the past two years the question about creation of passenger transportation hubs has been raised at the conferences held by Ukrzalisnitsya (Ukrainian Railways). And it became evident that every specialist has a different understanding of the concept. At the moment, several railway junctions for the passenger hubs have been chosen. These locations are Kiyiv, Kharkiv, Dnepr, Lviv and Odesa. The developers’ goal is to set functions of these hubs and to improve them due to optimization of train schedule, shortening of trip time and providing passengers with comfortable conditions. Results. The work analyzes the existing functions of railway stations and provides a list of some new functions that can be introduced to transform existing stations into railway transport hubs. Practical significance. The implementation of the new passenger transportation junction functions listed in the work will allow the management of the Ukrainian Railways to provide additional facilities for passengers and improve the quality of services due to train schedule optimization, reducing travel time, providing additional transfer services for passengers and baggage as well as shopping and entertainment services.
Przewidywane zmiany w łańcuchach dostaw po reindustrializacji
(НМетАУ, Дніпро, 2019) Bulhakova, Yuliya V.; Bobyl, Vladimir V.
EN: Based on the analysis of the results of previous research in the field of reindustrialisation, its political, economic and ecological aspects, practical experience of enterprises from the United States and other countries, opportunities and barriers for the European Union, an attempt was made to answer the questions: What are the prospects for supply chains in the light of reindustrialisation and can you predict them? To this end, the Ishikawa diagram and the scenario method were used.
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.
Railway Transport Risk Management and Insurance
(Видавець ТОВ "ФІНТЕХАЛЬЯНС", Київ, 2018) Matusevych, Oleksandr O.; Matusevych, Oleksii O.; Bobyl, Vladimir V.; Chornovil, Olena V.
ENG: Abstract. The article considers and analyzes railway transport risks. The general risk classification related to the passenger traffic has also been improved. In addition, for more sophisticated study of risk management and insurance issue, the features of railway transport insurance have been identified; the rules of railway transport voluntary insurance of various insurance companies are analyzed. As the result, it was constructed an improved classification of factors influencing the efficiency of the passenger train plying and associated with risks for passenger traffic, based on the studies carried out. The need to take into account the main factors affecting the efficiency of passenger transportation along with railway transport risks were noted. This should ensure an increase in the efficiency of passenger transportations and their competitiveness in the transport market of the country.
Results of the Experimental Research of the Heat-Transfer Jet Pressure to the Rock Surface During Thermal Reaming of the Borehole
(НТУ « Дніпровська політехніка», 2018) Voloshyn, Oleksii I.; Potapchuk, Iryna Yu.; Zhevzhyk, Oleksandr V.; Zhovtonoha, Mykola M.
EN: Abstract. The performed analysis of scientific sources confirms the existence of a small number of publications devoted to the experimental research of the gasdynamics and plasmodynamics of jets used as a heattransfer medium in the thermal methods of mine rocks destruction. There are almost no experimental and theoretical publications related to the multiple-jet plasmotrons research. The expediency of own experimental researches performing has been substantiated concerning the lateral inflow of heat-transfer medium high-speed jets on the borehole surface. An experimental research has been made of the interaction between the heattransfer medium high-speed jets and the surface of the borehole imitated by the through duct. The further prospects of this work are the following: to determine the gas velocity along the lateral surface of the through duct and the value of the heating capacity coefficient from the heat-transfer medium to the lateral surface of the through duct, which imitates the rock surface in the borehole. These parameters are required for creating a mathematical model of the brittle destruction of rocks.
Risk Managment «Cloud» Technologies in Bank’s Risk Management
(Дніпропетровський національний університет залізничного транспорту імені академіка В. Лазаряна, Дніпропетровськ, 2014) Bobyl, Vladimir V.
EN: Purpose. To investigated the risks of using «cloud» technologies in operating activities and to provide the recommendations in decreasing of those risks. Methodology. The methodological approach involves the consideration of bank risk management (including the operational one, which appeared from the use of «cloud» technologies) as from the standpoints of bank accepting the optimal management decisions, and from the standpoints of implementation of these solutions through the organizational structure. Results. The article emphasizes the risks of «cloud» technologies, the measures of reducing the operational risk to its components are investigated, and the recommendations in relation to the elimination of technological risk which appearing from the use of «cloud» computing are suggested. Scientific novelty.We propose the scientific approach to the management of banking risks, which in contrast to the existing one, includes the instruments of reducing the negative impact of the use of «cloud» technologies in the operating activities. Practical implications.The use of the stipulated recommendation in risk management «cloud» technology improves the efficiency of the risk management system of the bank.
Roles and Functions of The Transportation Process Participants and Features of Their Relations under Conditions of The Industry Reforming
(Дніпропетровський національний університет залізничного транспорту імені академіка В. Лазаряна, Дніпропетровськ, 2014) Blyzniuk, T. M.
EN: Introduction: Effective performance of the transport sector plays an important role in shaping the economic, financial, politically stable and developed country. It increases the competitiveness of the national economy and positively affects the quality of the life. As you know, different actors are involved into providing transportation process, the main purpose of which is to obtain the greatest benefit. Their coordinated activities affect the safety, efficiency, economy and environmental performance of transport services. the relationships between participants of transportation process are changing in modern conditions of reforming. Objective: In order to understand the impact of current trends in the transport market onto the interaction between participants of transportation process is important to identify features of the transportation process. Namely, we need to define their roles, functions and objectives and to analyze the current situation in the transport market. Later it is necessary to predict the trends that will occur in the future, and determine how they will affect the effectiveness of the industry as a whole. Results: Bottlenecks in the structural organization of the railway sector in Europe, America and Asia have been identified and analyzed. Depending on this, roles and functions of the participants of transportation process were identified, which are interacting in the modern market. We also highlighted the basic principles of infrastructure pricing and identified possible common objectives for transportation companies and infrastructure managers that would meet the basic requirements of the end user. Conclusions: Ukraine is at the stage of reform and we should correspond the regulatory framework with the world in order to further integrate in the global plane. This includes conditions of interaction of transportation process participants and its regulation on the transport market.
Study of the Plasma Flow Interaction with the Borehole Surface in the Process of its Thermal Reaming
(НТУ «Дніпровська політехніка», 2018) Voloshyn, Oleksii I.; Potapchuk, Iryna Yu.; Zhevzhyk, Oleksandr V.; Horiachkin, Vadym M.; Zhovtonoha, Mykola M.; Yemelianenko, V.; Semenenko, Yevhen; Tatarko, Larysa H.
ENG: Purpose. Study of the plasma flow interaction with the borehole surface in the process of its thermal reaming for determination of transient temperature distribution along the borehole surface and the average coefficient of heat transfer from the plasma flow to the borehole surface. Methods. Experimental study of the plasma flow interaction with the flange union with internal lateral surface simulating the rock surface in a borehole has been carried out. The essence of the experimental study is in measuring temperature of the flange union external side while the plasma flowing inside the flange union. To measure temperature on the external surface of the flange union, a chromel-alumel thermocouple with thermoelectrodes of 1.2 mm in diameter was used. In experimental research, plasma flows out through a nozzle directly to the flange union made of copper. The parameters of the flange union and the nozzle of plasmatron are geometrically similar. Findings. Experimental data are processed as a relationship between the temperature of the copper flange union lateral surface, i.e. borehole surface, and the time of the copper flange union heating by the heat carrier. Experimental data are processed as a dependence of temperature of the tin pipe side surface, i.e. surface of the borehole, on the location of temperature measurement point along the tin pipe and the time of the tin pipe heating by the heat carrier. Originality. Physical simulation modeling of the heat carrier (low temperature plasma) flow interaction with the borehole surface simulated by the copper flange union and the tin pipe in a certain range of geometrical parameters of the copper flange union, tin pipe and the plasmatron nozzle as well as thermophysical properties of the heat carrier assumed in accordance with geometrical similarity to the technological and design parameters of the plasmatron and borehole diameter before the beginning of thermal reaming process. Practical implications. Methodology of experimental research of the heat carrier (low temperature plasma) flow interaction with the borehole surface that was simulated by the copper flange union of the tin pipe is developed. The results of the influence by high-temperature heat carrier jets on the processes of fragile rock destruction are rather useful in the borehole drilling processes.
Ways to Overcome The Problems of Intangible Assets Accounting of The Ukrainian Enterprises
(Дніпропетровський національний університет залізничного транспорту імені академіка В. Лазаряна, Дніпропетровськ, 2014) Barash, Yuriy S.; Bulhakova, Yuliya V.; Bozhok, Nataliia O.; Holovko, A. P.
EN: not have a material form. Using intangible assets (IA) is performed the capitalization of enterprises, i.e. the conversion of their capacity in the market outcome. Improvement of intangible assets accounting will enhance the competitiveness of Ukrainian enterprises. Purpose of the article is identification and justification of improvement areas of intangible assets accounting by means of the study and use of the foreign countries experience, taking into account the specific conditions of Ukrainian enterprises activity. Results. The paper analyzes the characteristics of intangible assets (IA) accounting of enterprises in accordance with the national and international accounting standards. The most important aspects of intangible assets accounting in the publications of domestic and foreign scientists are investigated. Designated the unresolved issues related to the development of clear algorithm of crediting, acknowledgement, assessment and accounting of intangible assets. Conclusions. As a result of the study it was found out that the existing problems of intangible assets accounting are related to the complexity of the identification, evaluation and classification of intangible assets. These problems can be eliminated by harmonization of Ukrainian Accounting Standards 8 and the International Financial Reporting Standard 38, the development of a single criterion for inclusion of assets to the intangible ones and determination of the optimal approach to intangible assets evaluation.
Автоматизація обліку необоротних активів у структурному підрозділі
(Дніпропетровський національний університет залізничного транспорту імені академіка В. Лазаряна, Дніпропетровськ, 2012) Шило, Лілія Анатоліївна; Железняк, Вікторія Валеріївна; Груберт, У. А.
UK: У статті розглянуто етапи впровадження сучасних інформаційних технологій на залізницях України. Вступ: в наш час одним з головних питань для зручного ведення бухгалтерського обліку основних засобів є їх автоматизація. Мета: на прикладі автоматизації основних засобів на залізницях України розглянути етапи впровадження сучасних інформаційних технологій та їх вплив на покращення робочого місця бухгалтера. За допомогою комп’ютерів ефективно вирішити проблему аналітичного обліку. Висновки: застосування комп’ютерних мереж являє собою новий етап використання обчислювальної техніки. Вони дозволяють ефективно поєднувати можливості комп’ютерів і ліній зв’язку.
Актуалізація облікової політики підприємства
(НМетАУ, Дніпро, 2021) Охременко, Катерина Михайлівна; Топоркова, Олена Анатоліївна
UKR: Роль облікової політики для суб‘єкта господарювання є дуже важливою, оскільки, по-перше – це обов‘язковий елемент організації бухгалтерського обліку, по-друге – це свого роду «страховка» для бухгалтера під час перевірок з боку контролюючих органів. Затверджується облікова політика відповідним розпорядчим документом, перевидавати який щороку не потрібно. Але, за умов регуляторних змін та під дією певних факторів облікову політику необхідно переглядати, що пояснює актуальність обраної теми.
Альтернативный банкинг как инструмент управления финансовыми рисками банковского сектора Украины
(Инновационный центр развития образования и науки, Россия, 2016) Бобыль, Владимир Владимирович
RU: В статье исследуется специфика формирования таких элементов альтернативного банкинга, как «креативный» и «временный сберегательный» банки. Рассматривается целесообразность использования новых субъектов банковской сферы в качестве макроэкономического инструмента управления финансовыми рисками банка.
Аналіз ефективності курсування окремого денного швидкісного поїзда
(Дніпропетровський національний університет залізничного транспорту імені академіка В. Лазаряна, Дніпропетровськ, 2015) Бараш, Юрій Савелійович; Матусевич, Олексій Олександрович
UK: Мета. Розробити методику визначення раціональної зони ефективного курсування окремого швидкісного пасажирського поїзда за рахунок використання методики покриття витрат доходами від перевезень. Методика. Для розв’язання задач такого класу в роботі запропоновано методики: оптимізації зон курсування пасажирських поїздів, беззбитковості перевезень та покриття витрат доходами. Ці методики дозволять визначити раціональну відстань курсування швидкісних поїздів за рахунок покриття додаткових збитків існуючими доходами. Результати. На основі виконаного аналізу було встановлено принципи визначення максимальних відстаней курсування швидкісних поїздів на певному напрямку руху, тобто межу, за якою рух поїздів стає неефективним. Визначено вплив населеності поїзда на збільшення максимальної відстані курсування окремого швидкісного поїзда. Наукова новизна. Удосконалено методичний підхід щодо визначення впливу населеності поїзда та вартості проїзду в ньому на збільшення раціональної зони курсування швидкісних поїздів за рахунок використання методики покриття витрат доходами від перевезень, що дозволить збільшити відстань ефективного руху поїздів. Практична значимість. Впровадження вказаної методики для визначення раціональної відстані курсування швидкісних поїздів дозволить АТ «Українські залізниці» скоротити збитковість своєї діяльності, а УЗШК поступово збільшити зони ефективного курсування швидкісних перевезень.
Аналіз методики визначення витрат на пасажирські перевезення у дальньому сполученні
(Дніпропетровський національний університет залізничного транспорту імені академіка В. Лазаряна, Дніпропетровськ, 2008) Бараш, Юрій Савелійович; Сначов, Микола Павлович
UK: В даній роботі проведено аналіз методики визначення витрат від перевезення пасажирів у дальньому сполученні. Досліджено умови досягнення беззбитковості пасажирських тарифів.
Аналіз наукових праць щодо реструктуризації технічної бази для ремонту вантажних вагонів
(Дніпропетровський національний університет залізничного транспорту імені академіка В. Лазаряна, Дніпропетровськ, 2012) Булгакова, Юлія Вадимівна
UK: В даній статті приведено огляд наукових праць щодо реструктуризації технічної бази з ремонту вантажних вагонів за часів СРСР та необхідність розробки концепції її реформування в Україні.
Аналіз наукових підходів щодо обґрунтування економічної доцільності будівництва в Україні високошвидкісних магістралей
(УкрДАЗТ, Харків, 2012) Бараш, Юрій Савелійович; Момот, Алла Володимирівна
UK: В статті запропоновані результати досліджень стосовно аналізу наукових підходів до обґрунтування економічної доцільності будівництва в Україні високошвидкісних магістралей.
Аналіз причин сучасної фінансової кризи в Україні
(Регіональна економіка, 2011) Бобиль, Володимир Володимирович
UK: У статті проводиться аналіз фундаментальних факторів, що притаманні фінансовій кризі, розглядається їх вплив на сучасну економіку України, досліджуються загальні риси фінансової кризи, подаються рекомендації щодо механізму подолання негативних економічних явищ, які відбуваються внаслідок фінансових шоків. RU: В статье проводится анализ фундаментальных факторов финансового кризиса, рассматривается его влияние на современную экономику Украины, исследуются общие черты финансового кризиса, предоставляются рекомендации относительно механизма преодоления негативных экономических явлений, которые происходят вследствие финансовых шоков. EN: In article the analysis of the fundamental factors inherent in financial crisis, their influence on modern economy of Ukraine will be carried out). The general features of financial crises are investigated, the recommendations concerning the mechanism of overcoming of the negative economic phenomena owing to financial shocks are given.
Аналіз підходів до реформування технічної бази для деповського ремонту вантажних вагонів
(Дніпропетровський національний університет залізничного транспорту імені академіка В. Лазаряна, Дніпропетровськ, 2011) Бараш, Юрій Савелійович; Булгакова, Юлія Вадимівна
UA: У статті проаналізовані підходи до розвитку технічної бази з деповського ремонту вантажних вагонів за часів СРСР та необхідність розробки концепції її реформування в Україні
Аналіз підходів та методів щодо визначення фінансових результатів
(Дніпропетровський національний університет залізничного транспорту імені академіка В. Лазаряна, Дніпро, 2018) Матусевич, Олексій Олександрович; Кошман, Станіслав Андрійович
UK: Мета. Робота присвячена аналізу підходів і методів щодо визначення фінансових результатів та відображення доходів і витрат в бухгалтерському обліку. Методика. Для вирішення задач такого класу в роботі запропоновано застосувати системний підхід, методи раціонального вирішення проблем та стратегічне планування за певним сценарієм. Результати. У роботі досліджено методики визначення фінансових результатів, відображення доходів та витрат в бухгалтерському обліку. Практична значимість. Запозичення міжнародного досвіду щодо визначення фінансових результатів допоможе Україні стимулювати розвиток підприємств.