bluuebunny/crossref_metadata_2025 huggingface dataset:
History of the origin and development of the institute of operational service of economic sectors, lines of work, fixed objects and territories by criminal police divisions
Authors: Chyzh S. A.
Published: May 2022

The main stages of formation and development of the institute of operative service of branches of economy, lines of work, fixed objects and territories by criminal police divisions are investigated, the regularities of formation of this institute in the activity of operative subdivisions through the coverage of normative regulation of their powers are singled out and analyzed. The main periods of the institute of operational service formation are determined: 1) the Soviet period (1919–1990), the characteristic features of which were the formation of the principle of operational maintenance of economic facilities, which provided for the development of detailed plans of preventive measures, operational and reference cases in accordance with industries (specific facilities), approval of schemes for placing agency sources of information depending on the mode of observation and more; 2) the modern period (1991–2014), which was accompanied by the changes in forms of ownership, the emergence of market relations, the development of new forms of management, changes in the status of the service, which fought against economic offenses, the expansion of power; 3) the latest period (2015 and present), characterized by the transformation of forms of ownership, development of entrepreneurial initiative, rethinking the construction of operational services by criminal police units of the economy, lines of work, fixed facilities and territories and expansion in this regard circles of government entities that provide operational maintenance of relevant facilities in the economy. It is emphasized that each of the considered periods is characterized by a radical change in the system, structure, tasks, functions and competencies of economic security units. The necessity of improving the institute of operative service, revision of its basic concepts, taking into account the specifics of operative service for different subjects of operational and investigative activities is proved.
Neonatal appendicitis: A rare presentation of necrotising enterocolitis in a term infant
Authors: Rao Subhash , Saxena Nandita , Salvii Kumar , Chavan Vishwas
Published: May 2022

Appendicitis is one of the rare causes of acute abdomen in the neonatal age group. We describe one such case in a term baby and discuss its pathogenesis as one of the presentations of Necrotising Enterocolitis.
Neonatal Ludwig’s angina with a whirlwind progression and catastrophic outcome: A case report
Authors: Wilson Krishna Neisseril , Rahul Aswathy , Krishnan Suvadha , Sujatha Radhika , Saraswathyamma Sobha Kumar
Published: May 2022

Ludwig’s angina is a rapidly progressive life-threatening disease, characterized by gangrenous cellulitis and edema of the soft tissues of the neck and the floor of the mouth. The incidence is very rare in children and even rarer in neonates, with sparse case reports. Early diagnosis is crucial in anticipating airway compromise and early management. We are reporting a case history of an 11-day old neonate who presented with an excess cry of 1-day duration and suspected sepsis. Gradually, he developed stridor, and swelling was noted in the submental area, which got progressed to a state of airway compromise and multiorgan dysfunction over a few hours. Drainage of the submental area yielded 10 ml pus which grew methicillin-resistant Staphylococcus aureus later. The baby succumbed to death within 12 h of the onset of symptoms.
The Impact of Covid-19 on the Financial Performance of Banking Sector Operating in GCC Countries
Authors: Makni Mohammed
Published: May 2022

The Covid-19 pandemic has had a significant impact on the industries around the world, since the banking sector is one of the most important contributors to an economy, it has been selected for this research. The literature has limited studies associated with the performance of banks in the GCC countries during the pandemic using secondary quantitative data. The Gulf region which includes Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and the United Arab Emirates has been specified in the research to identify how the pandemic has affected the banking sector. The research was conducted on secondary quantitative data of 20 banks which has been analyzed using descriptive statistics and graphical analysis to look at the changes in profitability of the banks. The results indicate that the overall performance of banks has been affected as evidenced by lower ratios in terms of profitability, credibility, and financial leverage. Although, the ratios became steadily decreased just after the pandemic started. The topic has been covered for western countries or Islamic banks only using different methodologies, however, for GCC countries and secondary quantitative data of both Islamic and conventional banks, the studies are limited.
Effect of Nitrogen Fertilizer and Soil Moisture Levels on the Performance of Drought-Tolerant Maize on Ferric Luvisol and Rhodic Ferralsol Soils
Authors: A. R. Adebayo , E. T. Sebetha
Published: May 2022

Globally, water and nitrogen have been known as the most important resources that significantly impact crop productivity. This study assessed the response of Water Efficient Maize for Africa, WEMA3127 variety to different soil moisture levels, and nitrogen fertilizer rates on Ferric Luvisol and Rhodic Ferralsol soils. A greenhouse experiment was conducted to investigate the effect of different N fertilizer and soil moisture levels on the growth, yields and water-use efficiency of the water-efficient maize for Africa (WEMA) variety on two distinct soils. The experiment was designed as a completely randomized design with three replicates and used a factorial design with a 5 x 2 x 2 design. Treatments comprised five N fertilizer rates (0, 60, 120, 180 and 240 kg N/ha), two soil moisture levels (45 and 100% field capacity), and two soil types (Ferric Luvisol and Rhodic Ferralsol). Plant height, chlorophyll content and total dry matter weight as growth attributes, grain yield, total biological yield and water-use efficiency parameters were determined. The tallest plant height (283.33 cm) was recorded in Ferric Luvisol supplied with 240 kg N/ha at 100% field capacity. The highest grain yield (136.8 g /pot) and water-use efficiency (1.94%) were obtained in Rhodic Ferralsol treated with 180 kg N/ha at 100% and 45% field capacity (FC), respectively. A linear relationship was obtained between N fertilizer rates and the grain yield (R2 = 0.91) and between total dry matter and grain yield (R2 = 0.51). The results showed that the growth and water-use efficiency of WE3127 maize variety was better on Rhodic Ferralsol than in Ferric Luvisol.
Assessing the Profitability of the Transport Industry of Ukraine and Ways to Increase It by Intensifying Investment Activities
Authors:   Lviv Polytechnic National University, Andrushkiv I. P.
Published: May 2022

The article is aimed at assessing the profitability of the transport industry of Ukraine, studying the factors that affect its level, and outlining ways to increase this profitability through the intensification of investment activity. The article explores issues that relate to improving profitability and always be relevant to any economic entity. It is noted that carrying out the assessment of the profitability of the transport industry of Ukraine is an urgent issue, because on the basis of the results obtained, it is possible to develop and introduce effective mechanisms to increase its level and development. The factors that affect the level of profitability of transport industry enterprises are specified. Problematic issues for the transport industry are considered, which include: lack of effective investment policy; acute shortage of financial resources for having updated the material and technical base and rolling stock; insufficient level of implementation of innovative methods and technologies in activities. An assessment of the profitability of the transport industry of Ukraine in recent years is carried out, which indicates the presence of destructive occurrences in the industry, which is caused by a number of problems, namely: economic and geopolitical crises in the country; high level of physical and moral wear of main assets. According to the results of the study, ways to improve the development of transport and transport infrastructure of Ukraine and increase its profitability are proposed. It is concluded that in the holistic system of analysis of the efficiency of enterprises in the transport industry, the profitability indicator belongs to a leading place due to the complexity and informativeness of this economic category. And for the intensive development of the industry, investments and innovations are needed to help bring transport services to a new level.
The Hospitality Industry in Southern Ukraine in the Conditions of a Pandemic – Challenges and Solutions
Authors:   Kherson State University, Furdak M. M. , Orlenko E. V. ,   Kherson State University
Published: May 2022

The global COVID-19 pandemic caused crushing damage to the economies of countries and the hospitality industry, as a branch of the world economy, experienced almost the greatest shocks and destruction. In view of this, Ukraine is no exception: the pandemic has dealt a powerful blow to the entire hospitality industry – hotel and restaurant business, tourism, recreational economy, etc. Thus, according to the results of the first year of the COVID-19 pandemic in 2020 alone, the number of collective accommodation facilities in Ukraine decreased by 15.2%, the number of places in collective accommodation facilities decreased by 15.8%. The same negative trend is observed with the dynamics of the indicator of the number of people who used collective means of accommodation this year – a decrease of 51.5% compared to the previous , «precovid» year. Even more radically – by 73.5% – in 2020, the number of foreigners who used Ukrainian collective means of accommodation decreased. Quarantine restrictions imposed by the government, a decrease in the purchasing power of the population and a general pessimistic mood of potential tourists encourage in these unfavorable conditions to find and quickly introduce new directions and contemporary concepts of development and maintenance of all branches of the domestic hospitality industry in the condition, able to function: clustering of tourism and related industries, including hotel and restaurant economy, development of domestic tourism, etc. In particular, the promotion and development of promising types of domestic tourism – wine, green, agricultural, historical and cultural – can be considered a powerful factor in the development of the hospitality industry of Ukraine, in particular its southern region, in the current unfavorable and changing conditions of the pandemic.
The Governmental Regulation of Remuneration: World Experience, Comparisons, Opportunities for Implementation
Authors:   Kyiv National Economic University named after V. Hetman, Shchetinina L. V. , Rudakova S. H. ,   Kyiv National Economic University named after V. Hetman, Danylevych N. S. ,   Kyiv National Economic University named after V. Hetman, Bidna T. O. ,   Kyiv National Economic University named after V. Hetman
Published: May 2022

The purpose of writing the article is to analyze the nature of the transformation of governmental regulation of wages both in the world and in Ukraine in epidemiological conditions. In the vast majority of countries, there is currently a profound transformation of governmental regulation of remuneration at the macro level. The Ukrainian labor market is also gradually adapting to changes, innovations and modern socioeconomic realities. For example, the Law of Ukraine «On Amendments to Certain Legislative Acts of Ukraine Aimed at Providing Additional Social and Economic Guarantees in Connection with the Spread of Coronavirus disease (COVID-19)» was adopted as a kind of reaction of the State to the need for changes in the field of remuneration. To compare the results of the State’s policy in the field of remuneration, as well as the relationship between social partners in the context of the COVID-19 pandemic, the average monthly wage in 2019-2021 can be used. It should be noted that not always the growth of average monthly wages indicates the economic growth of the country. The main indicator of the country’s economic development is gross domestic product (GDP). The coronavirus pandemic, quite naturally, had a negative impact on the economies of countries – in most countries there is a decrease in GDP. Ensuring growth of wages in these conditions is an indicator of strong social policy and/or social and labor relations in the field of labor remuneration. By means of social policy in the country, the State regulates the minimum wage. Most countries have increased the minimum wage to stabilize labor incomes during the pandemic. The main instrument of the State’s influence on wages in Ireland, Germany, Norway, Finland and the United States during this period is the provision of temporary subsidies for wages, which are introduced to save jobs and support the income of employees. Also, the experience of governmental regulation of wages in developed countries during the pandemic includes payment of subsidies to employers, tax crediting, and reduction of the tax rate. At the same time, the implementing of foreign practices in the field of remuneration requires taking into account Ukrainian realities.
The Theoretical Foundations of Flexible and Non-Standard Employment
Authors:   Simon Kuznets Kharkiv National University of Economics, Nazarova G. V. , Baliasnyi V. O. ,   Simon Kuznets Kharkiv National University of Economics
Published: May 2022

The article is aimed at studying theoretical approaches to understanding the essence of flexible employment policy in modern enterprises. The article analyzes approaches to understanding the essence of the definition of «employment of the population» by domestic and foreign scholars. Modern trends in the field of employment of workers are identified, interpretations of the terms «non-standard employment» and «flexible employment» are studied, their common features and differences are determined. The main trends in the use of labor force are aimed at reducing the costs of structural restructuring of the economy by: the use of various forms of hiring employees and their labor engagement, flexibility in regulating working hours (ensuring a flexible schedule with irregular working hours), flexibility in matters of remuneration (using a differentiated and individual approach), flexibility in the use of forms and methods of social protection of workers. The article analyzes the peculiarities of using the flexibility model in the context of employment problems. Based on the analyzed theoretical approaches, the definition of a flexible employment policy at the State level and the level of individual enterprises is provided. At the State level, flexible employment is defined as a form of labor market regulation, which takes into account and does not oppose the interests of both subjects of social and labor relations, i. e.: employers and hired employees. At the level of individual enterprises, flexible employment policy is the company’s policy towards employees, which gives the latter the opportunity to choose between working and free time – both in terms of the amount of time and the mode of its use. Thus, the introduction of a flexible employment policy both at the level of individual enterprises and at the State level as a whole will make business more responsible, increase the level of economic activity of the population, make enterprises and organizations more competitive in the labor market in the context of informatization and digitalization of modern society.
The Methodological Approaches to Assessing the Impact of the Process of Digitalization of the Economy on the Supply and Demand of Jobs
Authors:   Institute of Industrial Economics of NAS of Ukraine, Novikova O. F. , Khandii O. O. ,   Volodymyr Dahl East Ukrainian National University, Shamileva L. L. ,   Institute of Industrial Economics of NAS of Ukraine, Pankova O. V. ,   Institute of Industrial Economics of NAS of Ukraine
Published: May 2022

The publication valuates the changes that are expected regarding the supply and demand of jobs in the national labor market under the conditions of digitalization of the economy. The contradictory forecast data and the reasons that cause them are determined. The necessity and possibility of carrying out forecast estimates of labor force supply and demand according to the scenarios of development of the national economy are substantiated. According to forecast estimates, changes in employment by certain types of economic activity in 2025-2030 according to the inertial and targeted scenarios are computed, the consequences of their implementation and the impact on the supply and demand of labor force are defined. The ratios of the demand and supply of labor force and the employed population in the labor market for 2025 and the excess number of employed population in different scenarios of economic development are determined. It is concluded that if the inertial scenario is implemented without accelerated digitalization, the supply of labor force will be 7% more than demand. With the implementation of modern digital and information-communication technologies, almost 29.1% of the potential supply of labor force may remain outside employment. Subject to significant economic growth, taking into account the Sustainable Development Goals (SDGs), without accelerated digitalization, the demand and supply of labor force will practically be balanced according to the results of computations. Taking into account the implementation of digital and information-communication technologies, the surplus of labor force among the employed can reach 20.9% of the total supply. It is noted that imbalance in the labor market, which arises under the conditions of the implementation of intensive digitalization processes, along with other social risks in the field of employment, will be accompanied by an increase in the volume of labor migration. Attention is focused on the assumption that without the introduction of modern information and digital technologies, Ukraine can remain on the sidelines of world economic and scientific-technological progress, while under such conditions the implementation of the target scenario will be practically impossible
Recruiting Trends in the Context of a Pandemic
Authors:   Kyiv National Economic University named after V. Hetman, Skibska K. O.
Published: May 2022

The purpose of the article is to study changes and transformations in the field of recruiting in the current conditions of the functioning of the economy. The relevance of the use of modern methods used in recruiting is substantiated. It has been proven that the latest transformations in the field of recruiting are not sufficiently calculated, studied and covered in scientific sources, hence, as a result, the constant demand of business for changes in this area. It is noted that Ukrainian companies, as a rule, use standard methods of personnel search, without using modern and targeted search channels, limiting themselves to the number of candidates. The transition of recruiting from standard to virtual is considered, recommendations are provided for remote communication with candidates and the general rules of netiquet are considered. A scheme for the distribution of roles and responsibilities in the recruiting department is proposed in connection with the development and launch of a new sourcing direction and the role of the recruiter in attracting candidates. Recommendations are proposed for building a recruiting process in a company, to which should be paid more attention, determining the focus and resources. The presented list of digital instruments in the recruitment process continues to expand, every year new products and programs are released, which are aimed at facilitating the work of the recruiter. Nevertheless, the market is experiencing a slow pace of implementation of these instruments due to the fact that these are financial costs that companies are not ready to bear, in conditions of economic instability and pandemic. Recruiters are encouraged to continue to increase their technical skills and knowledge in order to increase their professional efficiency and respond to changes in the market. It has been proven that companies need to pay more attention to the issue of employee retention, the correct construction of a recruiting strategy, to establish a training process for recruiters, to provide all the necessary tools for work, because without this they can lose their positions in the market.
Contradictions and Financial Fraud in the Real Sector of the Economy
Authors:   Burshtyn Energy Professional College of Ivano-Frankivsk National Technical University of Oil and Gas, Danyliuk M. O. , Danyliuk-Chernykh I. M. ,   Ivano-Frankivsk National Technical University of Oil and Gas, Matsuk Z. A. ,   Ivano-Frankivsk National Technical University of Oil and Gas
Published: May 2022

The article is aimed at studying the socioeconomic basis for the contradictions in the real sector of the economy and their impact on the currently extant types and forms of financial fraud. Uncertainty and increased socioeconomic risks generate various economic conflicts – contradictions of economic interests at all levels – from national levels of management to individual groups of workers. The article presents the most significant of the current contradictions in the economic and social spheres. Their presence and periodic aggravation leads to economic conflicts, which carry the potential for destructive consequences and social losses. One of these types of conflicts is financial fraud, which tends to expand in the real sector of the economy. The current state of financial fraud and abuse in the world and in Ukraine is analyzed; a classification of types of corporate financial fraud and the amount of financial losses suffered by the organizations both worldwide and in Ukraine from the fraudulent activities is provided. A definition of corporate fraud, which should be considered from the standpoint of potential subjects of abuse as an action of destabilizing subjective factors related to violation of laws, procedures and norms, as well as unfair behavior of economic agents, causing potential or real financial losses for enterprise, is proposed. The necessity of monitoring the occurrence and severity of economic, social, ecological and other contradictions as preventive measures for the prevention and development of financial fraud in the real sector of the economy is substantiated.
Implementation of Sustainable Development Reporting in Ukraine: The Status and Prospects in the Context of European Integration
Authors:   State University of Trade and Economics / Kyiv National University of Trade and Economics, Korol S. Y. , Semenova S. M. ,   State University of Trade and Economics / Kyiv National University of Trade and Economics, Kurbet M. A. ,   State University of Trade and Economics / Kyiv National University of Trade and Economics
Published: May 2022

The purpose of the article is to analyze tendencies and determine the prospects for the implementation of corporate reporting in Ukraine, its compliance with European practice and the stated desire for sustainable development. The analysis of recent research and publications revealed the need to increase attention to the issues of business transparency in Ukraine and reporting on sustainable development as a condition for the formation of its social responsibility. In the course of the research, it was found that in recent years there have been significant changes in the State policy on the implementation of the sustainable development goals and the formation of national regulations on reporting on the part of companies on their impact on the environment and society. There have been changes in the approaches to management, which corresponds to the request of financial capital suppliers and other stakeholders not only in the EU countries, but also in Ukraine. The authors came to the conclusion that in the current conditions, ensuring transparency and increasing social responsibility of business should concern not only large companies and groups of public interest, but also small and medium-sized businesses. Excluding small and medium-sized businesses from this process deprives them of the opportunity to benefit from the publication of non-financial and integrated reporting, using it as a means of communication. Given the unpreparedness of business leaders and the complexity of the introduction of such reporting, there is a need to develop and implement governmental programs in Ukraine to support and stimulate social responsibility of business to transparency, in particular those entities reporting their contribution to sustainable development. Further research in this direction should be aimed at creating favorable conditions and determining approaches for more active involvement of all market participants in the disclosure of non-financial information and the transition to integrated reporting.
The Problems and Prospects for the Development of Integrated Reporting as a Means of Additional Disclosure of Accounting Information
Authors:   Sumy State University, Serpeninova Y. S.
Published: May 2022

The analysis of global trends in the development of integrated reporting allows to assert that convergence processes are taking place and the transition from competition for the distribution of spheres of influence between key organizations in the field of standards development into establishing a dialogue between them for the purposes of unifying, standardization and consistency between existing reporting concepts is gradually being carried out. On the other hand, there is a tendency to develop integrated reporting taking into account industry specifics, which causes the need to develop industry standards for integrated reporting. The article is aimed at studying the approaches of scholars to the allocation of existing problematic aspects of the implementation of integrated reporting, as well as systematization of perspective directions for the development of integrated reporting based on the analysis of reports of major organizations on the development of integrated reporting standards and the provision of services for the preparation and verification of such reporting. Problematic aspects of the development of integrated reporting are systematized in the context of theoretical-methodological, technical-organizational and institutional directions. These problems of implementation of integrated reporting set general trends in its further development, serving as benchmarks for its improvement. Despite the existence of different views of key global players in the development of integrated reporting standards and the provision of services for the preparation and verification of such reporting on the future prospects for its transformation, the main common trends in the development of integrated reporting are the following: reduction of volumes; digitalization of formation and publication; orientation to different stakeholders (primarily capital providers); expansion of indicators and reporting in terms of achieving targeted values according to these indicators; achieving sustainable development indicators
Application of Anti-Crisis Management by Ukrainian Banks in the Face of Modern Challenges
Authors:   Lviv University of Trade and Economics, Rushchyshyn N. M. , Medynska T. V. ,   Lviv University of Trade and Economics, Klymenko S. М. ,   Lviv University of Trade and Economics
Published: May 2022

The article is aimed at substantiating the need to use the anti-crisis management of banking institutions as a comprehensive management system for research, prediction, elimination of hazards and threats in crisis situations. The approaches of scholars to disclosure of essence of the anti-crisis management of banks are presented; the types and instruments of the anti-crisis management of banking institutions in the external and internal environment are provided. The current state and tendencies of development of banking institutions of Ukraine for 2016-2021 are analyzed. The results of rating of stability of banks of Ukraine during the researched period are presented, which give grounds to assert the need to increase the stability of domestic banks on the basis of effective anti-crisis management systems. A risk map of Ukrainian banking institutions is presented, which allows to assert a reduction in macroeconomic risk and credit risk in 2021 compared to 2020, which indicates a certain improvement in banking regulation in Ukraine. A complex of anti-crisis measures to support banking institutions adopted by the National Bank of Ukraine is outlined. Having studied the development of banking institutions of Ukraine over the past six years, we believe that the use of anti-crisis management is relevant and necessary to ensure an adequate level of sustainability of their functioning. Anti-crisis management is an important element of the activities of Ukrainian banks in the face of modern challenges and threats, by reason that with the help of its effective use it is possible to achieve their stable functioning.
Ways to Improve Tax Incentives for the Agrarian Sector of the Economy
Authors:   Uman National University of Horticulture, Bechko P. K. , Vlasiuk S. A. ,   Uman National University of Horticulture, Nepochatenko O. A. ,   Uman National University of Horticulture, Nahorna Y. І. ,   Uman National University of Horticulture
Published: May 2022

Assessment of the current state of development of mechanisms of tax incentives of economic entities in the agrarian sector of the economy remains in the field of view of both scientists and practitioners. However, the solution to this problem on a State-wide scale has not yet been fully investigated and needs further study, adapting foreign experience to the national tax system. The article is aimed at substantiating the theoretical aspects of tax incentives for business entities in the agrarian industry, explaining the impact of effective methods of the State financial support on the results of their activities. To solve the tasks set in the process of research, a complex of general scientific and special methods of scientific knowledge was used. It is determined that tax incentives of agrarian business entities at the present stage are an important component of economic policy and are used to level crisis phenomena in the market and encourage investments that create positive market externalities. It is found that tax benefits, which are closely related to the principle of fairness in taxation, play a significant role in the tax incentives of agrarian business entities. The authors propose that the following be implemented at the State level: pay special attention to the insrtumentarium of tax incentives, as well as analyze the assessment of its effectiveness; focus on the rational use of agrarian land by farmers by strengthening control, taking appropriate measures to prevent misuse and the application of administrative mechanisms in detecting violations; establish differentiated increases in land tax ratios for entrepreneurs of the fourth group in cases of the inappropriate use of agrarian land.
The Main Problems of Mortgage Lending and Directions of Its Activation in Ukraine
Authors:   The National Institute for Strategic Studies, Hladkykh D. M.
Published: May 2022

Stagnation of the loan market of Ukraine actualizes issues related to the need to intensify mortgage lending. The key problems that stand in the way of actualization of mortgage lending in Ukraine are identified as follows: preservation of low level of welfare of the population; numerous and high-profile bankruptcies of participants in the primary housing market; poor quality of the previously formed loan portfolio of individuals; actual prohibition for banks to provide loans to individuals in foreign currency; formation in Ukraine of a kind of «resistance movement» against the return of mortgage loans; presence of a moratorium on the recovery of property on foreign currency loans; a complex of problems related to the legal aspects of the provision and repayment of mortgage loans; low level of institutional development of the mortgage market; presence of a number of objective difficulties and subjective factors in the implementation of the government program «Affordable Mortgage 7%». An analysis of the results of the government program «Affordable Mortgage 7%» for 2021 suggests that its key task is fulfilled only by 23%. To intensify mortgage lending in Ukraine, it is necessary: an increase in the availability of lending to individuals for the purchase of housing within the framework of the government program «Affordable Mortgage 7%»; development of additional government mortgage lending programs focused on the purchase of housing in the primary market; ensuring legislative support for judicial reform; further reduction of the share of problem loans in the loan portfolio; providing legislative support for the creation of a second level of the mortgage market, which should include the issuance and circulation of mortgage bonds, which can also be used as a tool for investing pension savings
The Mechanism for Ensuring the Security of the Insurance Market of Ukraine
Authors:   Lviv University of Trade and Economics, Kopylyuk O. I. , Muzychka O. М. ,   Lviv University of Trade and Economics, Gapyak S. S. ,   Lviv University of Trade and Economics
Published: May 2022

The article is aimed at substantiating the essence and components of the mechanism for ensuring the security of the insurance market with the specification of forms, methods, levers, and instruments. It is proved that the security of the insurance market is a dynamic characteristic of the state and resource capacity of functioning entities to provide insurance protection in the conditions of identification of potential and real risks, threats and dangers and the ability to form an investment potential to finance the country’s economic growth by placing reserves. It is noted that the mechanism for ensuring the security of the insurance market includes an aggregate of forms, methods, levers, instruments, regulatory-information support and will allow to assess its status in the conditions of real and potential risks, threats and dangers in both the current and the strategic dimensions. As a component of the mechanism, the sequence of the following stages of ensuring the security of the insurance market of Ukraine is proposed: analysis and assessment of the main indicators of the functioning of the insurance market; identification of risks, threats and dangers of the insurance market; comprehensive assessment of the level of security of the insurance market; assessment of the impact of insurance market security on the financial security of the State; monitoring of the level of security of the insurance market; strategizing the security of insurance market. Prospects for further research in this direction are the development of methodological recommendations for assessing the level of security of the insurance market and substantiation of strategies for its development on the basis of security and adaptation to the EU requirements. A special direction of deepening this issue is the study of the risks of the functioning of insurance market, methods of their quantitative and qualitative assessment of the impact on the level of security, taking into account the specifics of both insurance and reinsurance.
Formation of Budget Revenues in the Context of the Establishment of Land Market in Ukraine
Authors:   National University of Food Technologies, Klymash N. I. , Zhuk D. A. ,   National University of Food Technologies
Published: May 2022

The main problems of land market formation are researched in the context of land reform in Ukraine. Thus, the lifting of the moratorium on the sale of agricultural land has become a new feature in the economic history of Ukraine, which provides possibilities to develop the agro-industrial complex and increase the volume of agricultural production. An overview of the formation of the land market by neighboring countries: Poland, Romania, Slovakia and Hungary is carried out. It is specified that the situation on the land market of these countries is significantly different from the situation in Ukraine, but it is possible to draw parallels in the context of the price, the area that can be purchased, and, in some cases, the terms of sale. A review of the legislation of Ukraine regulating the land market is made. Attention is focused on expectations from the sale of agricultural land and the impact of land sales on the investment climate in the country. Amendments to the tax legislation on the payment of taxes for the use of land starting from 2022 are outlined. In accordance with regulatory legal acts, the concept of a minimum tax liability for landowners is indicated, which includes the payment of taxes, fees, payments (control over the collection of which is entrusted to regulatory authorities) related to the production and sale of their own agricultural products and/or property and/or use (lease, sublease, emphyteusis, permanent use) of land plots classified as agricultural land. The article presents the mechanism for calculating the minimum tax liability for land for which the normative monetary valuation was carried out and for which there was no monetary assessment. Entities that are exempt from the minimum tax liability are identified. Attention is focused on the legislative and legal norm for individuals regarding the area of land, more than 0.5 hectares, which is subject to taxation by the minimum tax liability.
The Conception of Development of Financial and Credit Instruments for the Functioning of the Residential Real Estate Market in Ukraine
Authors:   University of Banking, Shteingauz D. O.
Published: May 2022

The purpose of the article is to substantiate the conception of development of financial and credit instruments for the functioning of the residential real estate market in Ukraine, the implementation of which is aimed at improving the efficiency of the functioning of this market. As a result of the study, it is found out that the conception of developing financial and credit instruments for the functioning of the residential real estate market is an integral part of reforming the system of financing investments in residential real estate. The author’s own vision of the essence of the concepts of «system of financing the investments in residential real estate» and «model of financing of the residential real estate market» are proposed. The study of foreign experience allowed to distinguish two main models of financing the residential real estate market – depository and mortgage. The application of comparative analysis showed that the model of financing the residential real estate market in Ukraine is close to the deposit model. It is proposed to improve financing models in the residential real estate market of Ukraine, and to put upon financial institutions the role of escrow agents who will protect the interests of real estate buyers. A systematization is carried out and the conception of development of financial and credit instruments for the functioning of the residential real estate market in Ukraine with the distinguishing of its main elements is presented schematically. Further research will concern the substantiation of individual proposals aimed at the implementation of the tasks specified in the article of the conception of development of financial and credit instruments for the functioning of the residential real estate market in Ukraine.
The Directions of Diagnostics of Management Motivation in Accordance with Modern Motivation Theories
Authors:   Simon Kuznets Kharkiv National University of Economics, Luhova V. M. , Churkin A. O. ,   Simon Kuznets Kharkiv National University of Economics
Published: May 2022

The article is aimed at studying the regularities of labor behavior of the individual and determining the directions for diagnosing the motivation of employees of different levels of management. The article analyzes contemporary theories of motivation: meaningful, process and field theories. The regularities of theories of motivation are determined and directions of diagnostics of personnel motivation are proposed in accordance with the identified patterns. According to meaningful theory of motivation, a person’s behavior is determined by his unmet needs; according to the process theory – one’s expectations and subjective assessments related to a particular situation and the possible consequences of its chosen type of behavior; according to the field theory – one’s personal characteristics and environmental factors (organizational culture, social environment). In this regard, the diagnostic instrumentarium for motivating staff should ensure that information about the list of needs and their hierarchy is obtained; subjective valuations of employees as to the significance and fairness of remuneration, its compliance with the efforts spent, the complexity of work, etc., further the motivational impact of organizational culture and leadership on the labor behavior of personnel be determined. The expediency of using the «Motivational Profile» questionnaire by S. Ritchie and P. Martin to determine the actual needs of the staff is substantiated; an authors’ own questionnaire was developed to obtain assessments of managers regarding the factors of motivation, as identified in the process theories of motivation and theories of the «field». The application of the «Motivational Profile» allows to determine the most significant factors of staff motivation, including the following: material encouragement, recognition, interesting and useful work, self-improvement and the desire for achievements. The authors’ questionnaire made it possible to identify the relationship between effort, result and reward. The results of the performed questionnaire survey of employees show that the system of remuneration of personnel is outdated, labor contributions significantly exceed the remuneration received, the social environment ambiguously affects their motivation. The obtained results helped to determine the problem areas in the motivation of managers, which in the future will allow to form an effective mechanism for motivating management personnel.
Digitalization of HR: The Future of Personnel Administration
Authors:   Yuriy Fedkovych Chernivtsi National University, Kobelіa Z. I. , Todoriuk S. I. ,   Yuriy Fedkovych Chernivtsi National University
Published: May 2022

The article is concerned with digitalization in the sphere of HR. The publicatopn provides an overview of digital instruments in the sphere of human resource management, which are implemented in companies. This demonstrates the diversity of automated and digital capabilities in all areas of human resource management: mobile employer; development of corporate social networks; mobile software and applications as the main platforms for HR instruments; studying anywhere and at any time; intellectualization and robotics of HR-sphere documentation processes; personal approach and cognitive technologies. The active development of companies that create products and provide digital services in the HR are specified. The authors carry out an analysis of tendencies in the process of digitalization of the personnel management service, a study of the main opportunities and risks, since there is a need to introduce various digitalization instruments into the activities of the HR service. It is determined that digital HR involves changing the ways of interaction with employees and careful development of personnel strategy – how exactly and by what methods the main stages of HR specialist work will be implemented: recruitment, development, staff retention and dismissal. The formation and development of the Digital strategy integrated with business and HR strategies becomes a prerequisite for ensuring future competitiveness by transforming the business from a traditional to a technology company. The key and most sought-after skills that HR managers need to develop in order to remain a valuable and effective specialist are described. The main requirements for the effective implementation and development of digital technologies in the processes of enterprise management in general and human resource management in particular are considered and generalized.
Innovative Methods of Personnel Recruitment in the Conditions of Digitalization
Authors:   Yuriy Fedkovych Chernivtsi National University, Vodianka L. D. , Ratushniak D. V. ,   Yuriy Fedkovych Chernivtsi National University, Luste O. O. ,   Yuriy Fedkovych Chernivtsi National University
Published: May 2022

The article studies the characterization of innovative methods of recruitment and their use in modern companies. Since the staff is the main resource of each company, it is important to be able to properly select it. We can note that recruitment is the process of attracting new employees to work in the company. This process is important in the conditions of digitalization, since it largely forms the competitive position of the company itself in the market. Accordingly, companies are increasingly turning to innovative methods that help them find strong and promising workers quickly and efficiently. The study analyzes innovative methods such as headhunting, digital recruitment, screening, executive search, preliminaring, outstaffing, outplacement, and personal leasing. The characterization of each method, advantages and disadvantages of use, as well as their feasibility in different cases are described. It is determined how these methods are used in Ukraine and the world, the prospects for their development and efficiency of use are outlined. It is substantiated which method is the most promising and which is given the greatest attention to the formation of the labor collective. Methods for in-depth and superficial selection are characterized, the probability of closing a vacancy using one or another method is determined. The proportion share of companies using recruitment methods is analyzed, both on formal grounds and on specific grounds, that is, with the use of innovative technologies. In the course of this study, it was determined that there is no universal method of recruitment. The choice should be based on the specifics of the company itself, which searches for personnel, as well as based on the job, position, urgency and situation in the labor market. The main thing is to make a professional recruitment, because personnel affect the reputation and economic situation of the company as a whole.