bluuebunny/crossref_metadata_2025_split huggingface dataset:
Efficiency of non-state pension funds functioning in Ukraine
Authors: Gaiduk Ivan 
Published: December 2018

The subject of the article is methodological and practical aspects of determining the efficiency of the work of non-state pension funds. The aim of the article is is to show the real state of affairs about the productive activity of non-state pension funds and analyze the effectiveness of their work. Article methodology. The article uses structural-logical, economic-statistical and economic-mathematical methods, as well as comparative analysis, a graphical method. Results of research. During the study, the dynamics of the number of NPFs, asset management companies and administrators in Ukraine, as well as the distribution of NPF participants by age group was analyzed. The index of economic efficiency of NPF activity (growth of the net value of the unit of pension contribution, profitability of investment of pension assets) is considered in accordance with the method of determining the criteria for assessing the financial condition of the NPF, developed by the National Financial Services Commission. Analytically represented: structure of the net asset value of NPF by type; the total average net asset value per participant in Ukraine and the profitability of the investment activity of the NPF. The indicator of the CAGR of the net value of assets of domestic NPFs by types for 7, 5 and 1 year is calculated. Scope of results of research. The results of the study can be used by citizens of Ukraine of different ages who are interested in providing pensions, in the practice of employees of non-state pension funds, banks and life insurance companies. Conclusions. Analyzing different groups of indicators of non-state pension fundsactivity in Ukraine, the overall low level of development of this segment of non-state pension provision was revealed. The effectiveness of the funds directly depends on the number of participants and the quality management of assets. According to statistics, in this area, the domestic non-state pension fundsstill needs to introduce serious improvements.
Financial results of the enterprises activities and their use in management
Authors: Marmul’ Larisa 
Published: December 2018

The subject of the research is the peculiarities of the definition and accounting of financial performance of enterprises, implementation and use of the data obtained in the management of their development. The purpose of the work is to identify the features of the content and components of financial performance of enterprises, justify their methods of accounting and analysis, use of the received accounting and analytical data in the tactics of activities and strategies for development in the future and to ensure efficiency and competitiveness. Methodological basis of the article became general scientific and special methods of scientific knowledge, accounting of incomes and expenses, financial results, generalization, method of comparative analysis, statistical and other methods of research. Results of work. It has been determined that financial results are fundamental to ensuring the efficiency and competitiveness of enterprises in a market economy. Therefore, their identification, interpretation of the content of the main factors and components is one of the main tasks of accounting and analysis of entrepreneurial activity. The specification of accounting and analytical information depends on the demands of enterprise management in order to make informed tactical and strategic management decisions. At the same time, it is said, rather, not about reducing costs and increasing revenues, but about their optimization. Increasing costs can even be deliberately admitted in cases of social responsibility. The field of application of results. The results of the study can be used to improve the accounting of income and expenditure, optimizing financial results in general; in the development of managerial accounting. They are important for the management, systematic management of tactical and strategic activities of enterprises as a whole, as well as responsibility centers. Conclusions. Accounting and analytical data on financial performance of enterprises can be used in forecasting and planning of their development in the future. They are the basis for tactical and strategic management decisions in order to increase the efficiency and competitiveness of enterprises in the conditions of market competition and uncertainty of the external environment of management.
Features of agricultural enterprises taxation system in Ukraine and directions for its improvement with consideration of foreign experience
Authors: Novak Natalia , Koval Svetlana , Krukovskaya Elena 
Published: December 2018

The subject of the research is the processes and systems of taxation of agricultural enterprises, their components and principles; types and amounts of taxes in Ukraine and abroad; trends of development and possible directions of improvement. The aim of the work is to identify the peculiarities of taxation of agricultural enterprises, its principles, advantages and disadvantages for the purpose of further improvement, including on the bases of studying and taking into account foreign experience. The methodological basis of the article became general scientific methods of cognition, - system-structural analysis and synthesis, dialectical, historical, abstraction. Also, these methods are generalization, grouping, comparison, absolute and relative values, other methods of research. Results of work.It is determined that the systems, mechanisms and processes of taxation of agricultural enterprises in Ukraine are in development. They require significant improvement to optimize their inherent functions. In fact, the fiscal function is traditionally prevailing in terms of distribution and regulatory factors. For this purpose, the main types of taxes and their volumes were characterized, changes in the Tax Code were assessed, the main principles, tasks and necessary structural changes in the taxation system were determined. The experience of subsidizing, insurance and taxation of agribusiness in the United States and European countries has also been studied and summarized in detail. The forms and mechanisms of tax support for small and medium-sized agricultural enterprises are especially valuable for the domestic theory and practice. The field of application of results. The results of the research can be used in the theory and practice of accounting and taxation of agrarian enterprises, management of their financial results, development of development strategies for the future, justification of the state agrarian and tax, regulatory and regional policies, with the support of the development of rural areas and local communities. Conclusions. The taxation systems of agricultural enterprises in Ukraine have certain features in terms of the components, size and principles of collection. They often change in order to improve, but the main function is fiscal. Therefore, the study and, if possible, the introduction of advanced world experience in stimulating, insurance and taxation of agricultural production, with a view to optimizing it in the long term, is of great importance.
The essence of risks of business activity and their assessment with the aim of sediment and disability in management of efficiency and competitiveness development
Authors: Aranchiy Valentina , Іhnatenko Mykola 
Published: December 2018

The subject of the research is to identify the risks of entrepreneurial activity, their types and nature. It also discusses the classification of the main types of risks, the substantiation of evaluation and analysis methods in order to avoid, minimize or neutralize to ensure the efficiency and competitiveness of enterprises. The purpose of the work is to identify the business risks, their content, the classification of species, the substantiation of the leading methods of evaluation and analysis in order to avoid and minimize and on this basis – ensuring the efficiency and competitiveness of the operation and development of enterprises. The methodological basis of the article became the main methodological provisions of the enterprise's economy, regulatory and legislative acts on the development of entrepreneurial activity, general scientific and special economic methods of cognition. Among them are generalization, grouping, extrapolation, method of comparative analysis, statistical, expert estimations, mathematical forecasting and programming. Results of work. In the process of writing the article, the essence of entrepreneurial risks was identified, their types were identified, classification and grouping according to the types and areas of manifestation were made. This gave an opportunity to substantiate the methods of their further analysis and evaluation. In turn, taking into account and preventing risks on this basis will allow to ensure the tactics and strategy of the development of enterprises with proper efficiency and competitiveness. The field of application of results. The results of the study can be used in the theory and practice of business risk management. Risk assessment and analysis will be appropriate in the economy, in the finances of enterprises, in the analysis of entrepreneurial activity, in developing strategies for its development in the future. Conclusions. Risks of entrepreneurial activity have different spheres of manifestation and degree of influence on it. They can be evaluated both qualitatively and quantitatively. In addition, the proposed grouping and classifications allow, in a certain way, to identify managerial decisions, at least in terms of spheres of manifestation. In general, assessing the types and extent of the impact of business risks and their inclusion in tactical and strategic management will be a significant factor in ensuring the efficiency and competitiveness of enterprises in the long run.
Mechanism of profit management at the enterprises in financial globalization conditions
Authors: Khalatur Svetlana , Plisko Irina 
Published: December 2018

Subject of research – conceptual, theoretical-methodological and scientific-practical principles of profit management at enterprises. Aim of research is to investigate and describe the mechanism, factors, reserves and ways to increase the profitability of enterprises of the national economy of Ukraine in the conditions of financial globalization. Methods of research. The article uses a set of methods of scientific research: statistical, historical, normative, analytical. From the methodological point of view, we note that this analysis refers to the period 2010-2017 years. Results of research. Having studied the ways to increase the profitability of enterprises in the market conditions, we can conclude that due to the lack of an effective business model for increasing the company's profitability in most of the enterprises of the national economy of Ukraine, there is a risk of shortfall in profits or even losses. It is argued that enterprises need to form an optimal business model for increasing profitability before performing financial and corporate activities in order to achieve the desired results. The problem is that many businesses use the concept of a business model and business strategy as interchangeable, which is not correct. Application of results. The results of this study can be applied in the practice of financial and economic activity of enterprises of the national economy of Ukraine. Conclusions. In order for the company to grow and profit, it is very important that it has a reliable business model as well as a competitive strategy on how to differ from competitors. It is important to combine business model analysis with strategic analysis when an enterprise develops and implements a new business model to protect the results of a transformed business model from the point of view of competitive advantage. This link involves segmentation of the market, creating value propositions for each segment, and developing a variety of "isolation mechanisms" that will help avoid simulating business models / business strategies by competitors. In order to create and maintain a competitive advantage, and thus increase the profitability of the enterprise, differentiated and difficult to immitate, at the same time effective design for the business model of the enterprise is very important.
Social protection of the population of Ukraine in the context of social policy and integration processes
Authors: Yevtushenko Natalia , Vinogradnya Vita , Malyshko Vitalina 
Published: December 2018

The subject of the work the conditions, characteristics and trends of creation of effective system of social protection of the population. The aim of this work is to study the main directions of state social policy in the context of integration processes. The methodology of work. The work is done on the basis of studies of modern scientific views on the definition of the nature and development of social protection and social policy in Ukraine under conditions of integration processes. The results of the work. The article is devoted to social protection issues in the context of social policy, because the main objective of this policy is improving the welfare and the promotion of comprehensive state protection of the intellectual potential of society, given the characteristics of integration processes. Assessed the status and trends of development of financial provision of social protection in Ukraine and assess its compliance with the European norms and standards. Formulated proposals for the development of system of financial provision of social protection in Ukraine in the context of processes of European integration. Conclusions. The analysis of current formations of the essence of the term "social protection" have shown that it is interpreted by scientists around the same, this implies a system of measures which compensate for the social inequality of citizens, to ensure equal access of every person to a certain minimum of social benefits, to protect every individual against social risks, which always have a place in human life. Ascertained the need and trends of gradual reform of the social protection system in Ukraine with the aim of as close as possible to her baseline conditions in the relevant international norms and standards embodied in ILO instruments and European Union, which are designed to guarantee a decent life to every person upon the occurrence of the relevant social risks regardless of gender, age, duration of stay in a particular country.
The Labours of Heracles in Russian Art, in the Writings of Chroniclers, Russian Scientists and Enlighteners (10th – 19th centuries)
Authors: Tiurin Sergei Sergeevich 
Published: December 2018

The article shows the image of Heracles – the greatest hero of ancient Greece – in early Russian art, as well as in the writings of chroniclers, scholars and enlighteners of the 10–19th centuries. It is established that throughout the history of Ancient Rus and then of Russia, Hercules was perceived with an exceptionally positive side, despite the pagan roots of his image. Condemnation occasionally was the fact of his deification by the Greeks and Romans. The image of Heracles was positively adopted by the Orthodox Church, which relied on the Byzantine doctrine, where Heracles was also viewed as a charitable fighter of monsters and a defender of people from evil. As a result or research it was revealed that Heracles had exceptional popularity in Russian art and literature, where he performed in a classical Hellenistic manner. He remained the standard of physical strength, human power and at the same time – a model of nobility, the ruler of the twelve great labours. The article contains materials from the author's monograph with the working title «Twelve of Labours of Heracles in ancient literature and numismatics».
PEMBEKALAN GENERASI MUDA MUSLIM UNTUK MENJADI WIRAUSAHA DENGAN PENDEKATAN INKUBATOR BISNIS ISLAMI DI STIE BI CIPUTAT, TANGERANG SELATAN
Authors: J. Jaharuddin , Asmita Budi 
Published: December 2018

Era distruptif ditandai dengan digitalisasi, otomatisasi, kepintaran buatan, printer tiga dimensi dan internet of thing, semua sendi kehidupan terkoneksi dengan internet, sehingga perubahan semakin cepat dan tidak diprediksi, “Ancaman datang dari lawan-lawan tak kelihatan yang semula tidak pernah kita anggap sebagai saingan”. Maka diperlukan pembekalan generasi muda muslim untuk merubah pola fikir dan tindakan baru untuk menghadapi perkembangan ini, salah satunya adalah melalui pendekatan inkubator bisnis Islami. Inkubator Bisnis Islami, menjadi wahana tempat dikembangkannya tenant pengusaha muslim yang tangguh menghadapi masa depan dengan prinsip nilai-nilai islam. Metode yang digunakan adalah pendidikan masyarakat dan konsultasi berupa bimbingan untuk menjadi wirausaha dengan Pendekatan (a). Tatap muka clasical di kelas (seperti layaknya kuliah). (b). Diskusi. (c). Penugasan. (d). Praktikum di pasar. (e). Memulai usaha. Mitra pengabdian adalah Yayasan Pemuda Mutiara Bangsa (YPMB) Ciputat, yang merupakan yayasan yang membawahi Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia (STIE BI) Ciputat, yang bekerjasama dalam menginisasi terbentuknya mindset bisnis Islami di kalangan mahasiswa terpilih sebanyak 23 orang. Pengabdian masyarakat ini menghasilkan upaya peningkatan pengetahuan dan kesadaran generasi muda muslim, pentingnya menjadi pengusaha sejak dini dengan prinsip-prinsip Islam, yang dijanjikan Allah menghasilkan kesuksesan dunia dan akhirat. Kewirausahaan islam dengan sendirinya menjaga diri pengusahanya agar selalu menghidupkan nilai-nilai keislaman, bukan hanya pada tataran diri, juga keluarga, masyarakat, Negara bahkan dunia (muamalah). Semakin banyak pemuda-pemuda muslim yang menjadi pengusaha maka akan semakin memperkuat dan memajukan perekonomian Islam.
Pensamiento nacionalista-territorializado y percepción de "des-ubicamiento" del inmigrante: el camino hostil de las construcciones de identidades chilenas en la convivencia escolar
Authors: Roessler Pablo 
Published: December 2018

This investigation seeks to understand how Chilean adolescents, who who interact with immigrant peers, express their national identity. Considering contexts of inequality and social exclusion of immigrants and locals, this article analyzes the constructions of national identities, regarding both its current relevancy and historical interaction with the migrationÂ phenomenon. Through qualitative research techniques, applied between 2016 and 2017in six schools in the municipalities of Santiago and Quinta Normal, it was possible to identify a set of discourses employed by Chilean adolescents about their national identity, which are exclusionary and hold the -immigrant "otherâ€ in low esteem. These discourses highlight a nationalist-territorialized mode of thinking, which upon constructing notions about subjects of legitimate rights, do not recognize their immigrant peers, who are perceived by native Chileans as bearers of everyday borders that place them in a de-territorialized and indebted position.
Львівське москвофільство на тлі інформаційного штилю
Authors: Фаріон Ірина 
Published: December 2018

У статті розкрито загрозливе для національної безпеки держави суспільно-політичне явище історичного та новітнього львівського москвофільства (себто створення ідеологічно-інформаційної основи для денаціоналізації Західної України) на тлі виняткового сприяння з боку олігархічних місцевих ЗМІ — ТРК «Люкс», 24 канал, інтернет-ресурс zaxid.net та ін. (належать мерові міста А. Садовому).Наголошено на повному штилі висвітлення цієї гостро актуальної проблематики в центральних засобах масової інформації.Розвінчуються міти про Львів як П’ємонт України, що пов’язано з маніпулятивною заанґажованістю інформаційного простору, продажністю окремих журналістів та дуже низьким рівнем політичної культури українського суспільства. Розкриваються основні вияви історичного та новітнього гібридного москвофільства.Авторка спростовує ці міти та стереотипи крізь персоналістичну призму історичних особистостей та сучасних львівських політиків, що стали у Верховній Раді основними рупорами москвофільських ідей. Трактує це як типовий приклад хвороби колоніялізму, що отримала цілющий виклик від історії вилікуватися саме через війну, але в цей великий час застала дуже малих людей передусім у проводі нашої держави.Привид москвофільства під легким камуфляжем лібералізму й глобалізму стрімко вийшов на поверхню саме під час Майдану 2014 року, зреалізувавшись в ідеологічному гаслі чинної післямайданівської влади «єдина країна — єдіная страна» та магістральному посилі: «скасування мовного закону Ківалова-Колесниченка НЕ НА ЧАСІ».Усі й центральні, й місцеві ЗМІ надали цим згубним москвофільським гаслам максимальної популяризації та промоції. Саме в цій вербальній упаковці гасла «модерного москвофільства» (Д. Донцов) озвучені місцевою владою Львова під час анексії Криму та початку московсько-української війни 2014 року. Центр їхнього зародження — середовище львівської мерії (передусім її інформаційного супроводу). Саме звідси розганялися медійні хвилі про несвоєчасність скасування путінського мовного закону Ківалова-Колесниченка 23 лютого 2014 року, й тут формувалася ідеологія «примусового замирення» з ворогом через мовний чинник.
Жанрово-стильова специфіка репортажів на військову тематику (за матеріалами збірки «Veni. Vidi. Scripsi. Війна. Життя de facto»)
Authors: Бикова Ольга 
Published: December 2018

Стаття присвячена розгляду репортажів на військову тематику в збірці «Veni. Vidi. Scripsi. Війна. Життя de facto».З 2014 року в Україні триває російсько-українська війна, або АТО, або заходи із забезпечення національної безпеки і оборони, стримування і відсічі російської збройної агресії в Донецькій та Луганській областях, як її тепер офіційно називають. Аби поінформувати широку громадськість про події, які відбуваються у зоні конфлікту, журналісти часто використовують жанр репортажу, який завдяки своїй оперативності, документальності, емоційності, яскравості зображення є одним із найпопулярніших жанрів у висвітленні бойових дій, які ведуться на Донбасі. Це й зумовлює актуальність нашого дослідження.Мета розвідки — на засадах комплексного та деталізованого аналізу дослідити жанрові й стильові особливості репортажів на військову тематику в збірці «Veni. Vidi. Scripsi. Війна. Життя de facto», охарактеризувати специфіку самовиявлення автора публікації.Відповідно до мети роботи, процес дослідження вимагав комплексного застосування таких методів, як: загальнонаукові методи добору і систематизації матеріалу, що стали в нагоді при відборі із широкого загалу текстів потрібних нам зразків, визначення основних завдань, які розв’язувалися під час розгляду проблеми. Для наукового осмислення історіографії та джерельної бази дослідження використано порівняльний аналіз та бібліографічно-описовий метод. Для збирання первинних емпіричних даних використано метод спостереження.Особлива увага у статті приділяється характерним особливостям репортажу на військову тематику (оперативність, динамічність, ефект наочності, ефект присутності), які дозволяють читачам разом із репортером бачити і відчувати подію. У дослідженні наголошується на тому, що автор у репортажі на військову тематику за допомогою категорії авторського «я» демонструє свою причетність до події, висловлює власні судження і оцінки.Авторка робить висновок, що у зв’язку із продовженням військового конфлікту на Сході країни, репортажі на військову тематику дедалі частіше трапляються в медіа та є ефективними, оскільки поєднують у собі переваги оперативної передачі інформації з авторським способом відображення.