Browsing by Author "Hmyria, Viktoriia"

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    Coherence of accounting systems: transcendence of content and immunity of purpose
    (Національна академія наук Республіки Казахстан, 2020) Kraievskyi, Volodymyr Mykolaiovych; Skoryk, Maryna Olehivna; Bohdan, Sviatoslav Volodymyrovych; Hmyria, Viktoriia; Гмиря, Вікторія Петрівна
    The article deals with the essence of the transcendental approach to determining the content of accounting systems, which the authors propose for praxological use not by philosophical interpretation (unknowable) but by linguistic understanding (what goes beyond) and subjective active perception (something no one used). It is proved that the definitive formogenesis of national wealth allows to determine the factors of legitimization of its use as a system-forming basis of existential-humanistic foundations of awareness of social relations and their quantitative reflection in accounting systems. Methodological approaches to the formation of national wealth by its system-forming elements have been improved through a combination of general theoretical and specifically historical approaches to understanding both the very essence of wealth and the broader sources and economic mechanisms of its accumulation and social distribution. It is substantiated that the methodological foundations of accounting and informational display of national wealth are structured by organizational provisions of accounting policy, which is detailed as an inter-level accounting and synthetic service of accentuated objectification of a research object.
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    Current situation of agricultural enterprises financing in ukraine: economic and legal analysis
    (ТОВ "ФІНТЕХАЛЬЯНС", 2019) Artemenko, Olena; Potapenko, Liudmyla; Braichenko, Serhii; Varunts, Larysa; Hmyria, Viktoriia; Гмиря, Вікторія Петрівна
    Сучасне сільське господарство розвивається в напрямі підвищення ефективності виробництва аграрної продукції. Для цього необхідне стійке поєднання фінансово-економічних, правових та організаційних чинників з обов’язковим упровадженням інноваційної складової. Наукові дослідження спирається на чинну інформаційну і наукову базу, що містить методику оцінювання ефективності залучення коштів, використання якої дозволяє систематизувати низку явищ у процесі розвитку сільського господарства, уніфікувати процедуру визначення номінальних обсягів та ефективності державної допомоги за прямими методами. Досліджуються окремі проблемні правові питання правового регулювання фінансових відносин за участі сільськогосподарських підприємств; визначено й обґрунтовано необхідність виділення коштів фінансової підтримки сільськогосподарських підприємств, забезпечення адміністративного сприяння і контролю за цільовим використанням наданих коштів. Виявлено основні статті підтримки сільськогосподарських підприємств в Україні та визначено головних генераторів фінансування таких підприємств із позиції фінансовокредитних установ. Проаналізовано концептуальні моделі державної підтримки розвитку сільських територій у Канаді, Австралії, Італії та Сполучених Штатах Америки. Виокремлено основні причини незадовільного стану розвитку сільськогосподарських підприємств, зокрема економічні, соціальні, інфраструктурні, управлінські, та розкрито проблеми, що стримують розвиток аграрного сектору в цілому. Визначено необхідні умови розвитку сільськогосподарських підприємств в Україні. На основі аналізу світового досвіду політики сільського розвитку сформовано перелік напрямів підтримки підприємств аграрного сектору, потрібних для активізації розвитку сільських територій в Україні. Актуальність і необхідність активізації й гармонізації у якісно нових методологічних вимірах фінансування сільськогосподарських підприємств різних форм власності окреслили мету наукового пошуку, його контур, завдання та архітектоніку.
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    Financial and legal aspects of the organization of the agriculturally used areas market
    (Національна академія наук Республіки Казахстан, 2019) Hmyria, Viktoriia; Гмиря, Вікторія Петрівна; Spirkina, Oksana; Maksymenko, Natalia; Tanklevska, Nataliya
    The article deals with the mechanism of functioning of the market of agriculturally used areas in Ukraine. The economic conditions of the formation of the land market that have developed in Ukraine determine the priority directions of economic contradictions in the formation of the land market. In addition, the article focuses on the regulatory and legal regulation of the agricultural land regime for the conducting farm-market agriculture, the farm and private farming, the analysis of changes envisaged by the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine regarding the Solution of the Issue of Collective Land Ownership, Improvement of Land Tenure Rules of Agriculturally Used Areas, Prevention of Raiding and Stimulating the Irrigation in Ukraine” dated July 10, 2018, No. 2498-VIII
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    Foreign experience of financial, credit and investment support of small business
    (Національна академія наук Республіки Казахстан, 2020) Skoryk, Maryna Olehivna; Tkachenko, Volodymyr Valentynovych; Marchenko, Olha Ivanivna; Kucherenko, Volodymyr; Hmyria, Viktoriia; Гмиря, Вікторія Петрівна
    The article deals with the question of studying the foreign experience of financial, credit and investment support for small businesses. The forms, types and methods of budget regulation are considered as components of the state support mechanism. The sources of state support for small business are characterized. A significant analysis of foreign experience in supporting small businesses has been made. The feasibility of implementing foreign experience in financial, credit and investment support of small business in Ukraine is substantiated.
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    Influence of taxes on stimulation of investment activity
    (Національна академія наук Республіки Казахстан, 2019) Bechko, P. K.; Barabash, L. V.; Bondarenko, N. V.; Vlasyuk, S. A.; Hmyria, Viktoriia; Гмиря, Вікторія Петрівна
    The search for ways and methods of stimulation of investment activity of business entities of Ukraine is one of the burning issues, especially in agriculture. From this perspective, special attention should be paid to tax tools to stimulate investment activities, which include tax preferences, tax rates, special tax regimes and temporary means of influence. After considering each of the mentioned ways of optimization, it was investigated that providing tax preferences in order to stimulate investment activity has to be direct in nature, however, tax preferences in Ukraine do not give the expected result since the efficiency of their functioning is rather low in spite of their significant number. Tax rates constitute an active and efficient element in the increase of investment activity. However, their misuse provokes an increase of the level of the tax burden that slows the increase of the volumes of the technological production. A similar characteristic can be also applied to an investment credit, the use of which, in combination with tax rates, gives a good result, provided that the progressive scale of rates but not linear or low-progressive (as in Ukraine) is used. Therefore, the analysis of the results of the activities of enterprises of Ukraine showed, firstly, a low level of growth in the volume of commissioning of capital assets, which in 2017 amounted to only 2.6% of the level of 2016, and an overall reduction of 8.3 percentage points compared to 2012, and, secondly, a reduction in the volume and pace of investment activity. It should also be noted that the low level of general and investment activity of enterprises, in particular, agricultural ones, also provokes a decrease in the social standard of living. Consequently, the negative trends in the economic environment, which provoked a decrease in the social standards, resulted in a total reduction of the budget revenues and a high level of the budget deficit at all levels. That is why, a harmony of the tools of influence and social aims is necessary to activate the investment activity of business entities, especially in the agricultural sector.
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    Investment support for the development of the forestry of Ukraine in the context improving the country forest resource potential
    (Національна академія наук Республіки Казахстан, 2019) Hmyria, Viktoriia; Гмиря, Вікторія Петрівна; Polishchuk, Valentin Vasilevich; Kozachenko, Irina Vladimirovna; Sovgira, Svetlana Vasilyevna
    The article presents the results of studies that characterize the forest industry of Ukraine as one of the components of the national economy. In turn, the structural elements of the forest sector are: forest chemistry, wood processing, pulp and paper industry. Forest enterprises are independent economic entities in the field of forestry and hunting. These problems predetermine the need for a study of new approaches to the development of investment support principles for the Ukrainian forest industry in the context of increasing the country's forest resource potential. Consideration of investment support of the forestry, analyze the causes, factors and threats associated with a shortage of investment resources in the forest industry and develop proposals for the prospects of investment activity in the direction of using, protecting and recreating the forest resource potential of the region are the purpose of the study. One of the most important conditions for sustainable development at the state level, as well as for individual enterprises, is the maximization of the innovation component of investment support. Obviously, in the conditions of reforming the forestry of Ukraine on the principles of sustainable development the need for an appropriate level of investment support for technological and technical transformation of the forest industry is even more acute. At present, Ukraine cannot meet domestic needs for wood and ensure ecological balance, therefore, studying the potential of forestry and its impact on the country's economy is relevant. In spite of this, a big problem is that after the reorganization of collective farms into agro formation a significant part of the forest was assigned to reserve lands and was left without protection and supervision, that is, the tim-ber potential in these forests is not used. Almost half of the forests of Ukraine are artificially created which need enhanced supervision. On this basis, it is recommended to use in reasonable proportions both the ecological and economic value of forests, ensure reforestation, increase the forest area and prevent the reduction of timber stocks in the forest policy in Ukraine.
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    Management aspects of capitalization in modern conditions of enterprise activities
    (Національна академія наук Республіки Казахстан, 2019) Shevchuk, Nataliia Valentinivna; Terentieva, Olena Volodimirivna; Klymenko, Svitlana Mihailivna; Hmyria, Viktoriia; Гмиря, Вікторія Петрівна
    The article presents the results of a critical analysis of scientific positions on the interpretation of the content of capitalization, which were streamlined in the following approaches: process, resource, value, analytical, relational, cognitive. Based on the integration of various research aspects of the definition of capitalization, the authors logic of interpreting its managerial nature has been formed, which is disclosed on the basis of the inter-relationship of the set of processes (turning the capabilities of the external environment into enterprise resources, activating resources, productive use of resources, turning cost flows into capital) and objects (organizational abilities, resources, assets), the priority impact on which ensures the growth of business value. The value aspects of capita-lization are investigated on the basis of the fundamental value approach, which made it possible to determine systems of critical points and monitoring indicators that signal the state of capital management of enterprises. The results of the implementation of the proposed analytical model of capitalization in the practice of the engineering enterprises of Ukraine are presented. On the basis of assessments of critical points of the strategic level of analysis, the main reasons affecting the dynamics of changes in the value of the studied enterprises are determined. Taking into account the specifics of the development of the business environment in the modern conditions of activity of machine-building enterprises, it was concluded that the value level of capital formation depends on the level of intellectualization and digitalization of production. Within the framework of the new technological paradigm, it is appropriate to develop the machine-building production according to the principles of the Industry 4.0 concept. In accordance with it, changes in the transformation of the way business processes are organized into digital factories are updated, which leads to the acquisition by enterprises of such characteristics as: the rate of customization of reactions to market de-mands ; digital certification; organization of activities on the principles of system engineering, etc.
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    National bank of Ukraine and national commision of securities and stock market as the main regulators of Ukraine financial market functioning
    (Національна академія наук Республіки Казахстан, 2018) Shurshyn, V. O.; Hmyria, Viktoriia; Гмиря, Вікторія Петрівна; Poliakh, Serhii; Полях, Сергій Сергійович
    The article focuses on the basic principles of powers of Ukraine National Bank and National Commission of Securities and Stock Market as the main regulators of functioning of Ukraine financial market. The mechanism of state regulation of financial market has been determined on the basis of sector model; it helps to stipulate the main directions of forming development strategies of financial market. The problems restricting the powers of the main regulators on the financial market of Ukraine have been found. The state of financing the activity of regulators in state budget of Ukraine and the peculiarities of generating continuum of the sources for replenishing the budget according to the profile has been analyzed. The basic measures to improve the performance of functions in the conditions of joining the European Union have been proposed. The necessity of creating a mega-regulator as an integral part of forming an effective policy of regulating the financial market has been substantiated.
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    The place of the English language in the process of training future specialists in the field of Economics in accordance with professional competencies
    (ГО "Всеукраїнська асамблея докторів наук з державного управління", ГО "Асоціація науковців України", Видавнича група «Наукові перспективи», 2022) Гмиря, Вікторія Петрівна; Hmyria, Viktoriia; Борисенко, Олена Іванівна; Borysenko, Olena; Мустафа, Оксана Олексіївна; Mustafa, Oksana
    Education is the task of society and its requirements. The Ministry of Education acts as a conductor of education in society in the form of its guidelines. Areas of training specialists, requirements for future specialists, taking into account the requirements of the national labor market and its features, are determined by a set of competencies put forward by the Ministry of Education.The relevance of the article is that it analyzes the competencies of future professionals in the field of economics and their relationship to English language programs in a world of constant changes in the labor market and globalization, which, in turn, causes the development of international business and international relations.The article is devoted to the importance of learning English by students of the economic direction of Ukrainian universities, its connection with the profile subjects and their future specialty.The educational program of the Ministry of Education of Ukraine defines three groups of basic competencies: instrumental, interpersonal and systemic.Thus, the aim of this study was to investigate the relationship of these three main groups of competencies of future economists with the study of English, which is not the language of communication in society. Legislative documents of the Ministry of Education and Science of Ukraine on the training of specialists in higher educational institutions of Ukraine, curricula for the training of future specialists in the field of economics in specialized subjects and English were studied. The competencies of educational programs, curricula for training specialists in the field of economics and business, the main competencies of future specialists and their relationship with the competencies acquired by students of economic faculties in English classes were studied and analyzed.The authors used the empirical method, the method of analysis and synthesis, induction and deduction.The authors tracked the influence of English on the formation of basic competencies of future professionals. The place of the English language in the system of formation of general and professional knowledge and competencies of future specialists in higher educational institutions of Ukraine of economic direction was found.