Перегляд за Автор "Khorosheniuk, Andrii"

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Formation of the Stakeholders Account Model in Conditions of Sustainable Development
(Allied Business Academies, 2019) Karpenko, Lidiia M.; Koev, Stoyan Radev; Kashchena, Nataliia B.; Grushko, Victor; Khorosheniuk, Andrii; Грушко, Віктор Іванович
The world experience regarding the interpenetration of the concept of sustainable development and responsible investing and accounting models is analyzed. The drivers of the appearance of the newest accounting model are determined, taking into account the specifics of the information requests of stakeholders. The stages of transformation of key forms of traditional reporting taking into account social and environmental components are considered. The determinants and principal features of the stakeholders accounting model are investigated in order to increase the validity of investment decisions. As a result of formalization, the hypothesis that the reporting on the sustainable development of accountable investment companies constituents is more transparent than the reporting of traditional financial index companies is disproved, taking into account the sub-periods of the global financial crisis identified and the division of financial markets for developed and developing countries. This has made it possible to confirm that the disclosure of information on ESG criteria is insufficient for decision makers in the financial sector of the economy and, in turn, determine the importance of its standardization. © 2019 Allied Academies.
Shadow employment in Eastern Europe: practical aspects of evaluation and counteraction
(VGTU, 2019) Kopytko, Marta; Pazieieva, Anna; Khorosheniuk, Andrii; Matviienko, Mykhailo; Vinichuk, Мariya; Пазєєва, Ганна Михайлівна
The paper outlines the main problems of shadowing of the labor market in Eastern Europe on the example of Ukraine and explores the factors that have a direct impact on them. A comparative analysis of the most widespread methods of tax evasion in Ukraine has been conducted. Using the software package MS Excel and CurveExpert 5.0, a study was made of the dynamics of the population employed in the informal economy during the period from 2001 to 2018; the impact of the level of labor market shadowing on the standard of living of the population of Ukraine, as well as the dynamics of the volume of remittances of labor migrants to Ukraine. The level of employment of the population in the informal sector of the economy is analyzed. It is proposed one of the alternative methods of economical and mathematical nature, with the help of which it is possible to conduct researches of the imbalance of economic systems, the construction of a mathematical model of balance on the basis of modeling of a small group using the graph theory, which will enable to carry out tactical and strategic control over the interaction of the main categories of the population in the labor market. © 2019 The Authors.