Наукові публікації у періодичних виданнях, які індексуються у WoS
Постійне посилання колекціїhttps://dspace.krok.edu.ua/handle/krok/120
Переглянути
40 результатів
Результати пошуку
Документ Assessment of financial management by own expenses at hotel and restaurant enterprises(Fintechalliance LLC, 2024) Rumyk, Ihor; Lakiza, Viktoriia; Kurylо, Oksana; Antoshkova, Nataliia; Taranenko, Halyna; Румик, Ігор ІвановичEvaluating a management system is always a complex and debatable process, as it is difficult to find an approach that integrates all aspects of management and allows for a comprehensive assessment that reflects the level satisfying all the needs of enterprise management. This also pertains to financial management, which, despite the possibility of using indicators of the financial activity of the enterprise, also includes a range of other indicators such as technical support, staff, and more. Taking into account the existing challenges, the aim of this article is to propose an original approach to evalu-ating the financial expense management of enterprises. In doing so, recognizing the complexity and individuality of each open socio-economic system, the focus is on en-terprises in the hotel and restaurant industry. Accordingly, it is possible to present a scientific objective that involves the development of an integrated approach to assessing the effectiveness of financial expense management in hotel and restaurant enterprises through the enhancement and addition of new indicators. The research methodology involves the use of general scientific methods such as abstraction, analysis, synthesis, etc. However, the key methods are integral methods for determining the consolidated index and expert analysis. In combination, they facilitated the identification of the im-portance of indicators and the obtaining of assessment results. The main result of the study was the identification of operating hotel and restaurant enterprises and, based on their data and information, calculation of indicators which ultimately allowed the calcu-lation and analysis of the dynamic, consolidated index of the effectiveness of financial management of expenses. The limitation concerns not considering an even broader spectrum of indicators, as the concept of "effectiveness" is extremely broad and our proposed list is not exhaustiveДокумент Strategic directions for innovative development of enterprise financial-economic security systems based on digital technologies/(Fintechalliance LLC, 2024) Pravdyvets, Oleksandr; Litvin, Nataliia; Denysov, Oleg; Polishchuk, Oleksandr; Oliinyk, Vitalii; Правдивець, Олександр Миколайович; Літвін, Наталія Миколаївна; Денисов, Олег Євгенійович; Поліщук, Олександр Аркадійович; Олійник, ВіталійA strategic approach has always been characterized by instability due to constant changes in the dynamics of the external environment in which modern enterprises op erate. The intensification of directions for innovative development changes over time and depends on the current conditions of the enterprise's functioning. Digital technolo gies have transformed the situation, but the problem is whether they remain relevant over a prolonged period. Thus, the article aims to identify the current strategic directions for the innovative development of enterprise financial-economic security systems based on digital technologies. However, to highlight what is currently relevant, it is necessary to evaluate changes in their intensification over recent years to determine whether what worked several years ago can still yield proper results today. This will constitute the main scientific task. The research object is the financial-economic security of such open socio-economic systems as enterprises. The article identifies key strategic directions for the innovative development of enterprise financial-economic security systems in the IT sector, which are highly active in applying digital technologies. Comparing them through a method of comparisons by advantages, we determined the intensification over a spe cific period of more than five years, as this pertains to a strategic approach. IT and security experts were involved, and their opinions were processed through the Delphi method. As a result, despite minor fluctuations, the intensification of the strategic di rections we identified has not changed significantly; therefore, they remain relevant today for enterprises in the IT sector. Given the existing restrictions in conditions of martial law, the practical application of the identified strategic directions was not real ized. The restrictions also affected the industry specificity, as only the IT sector was considered. The further trajectory of research is to enable secure innovative develop ment in the current conditionsДокумент International legal regulation of cyber policy, cyber security, and digital conflicts: international cooperation of states(MAGNANIMITAS Assn., 2024) Skrypniuk, Oleksandr; Zavoritnya, Halyna; Chystiakova, Anastasiia; Komarov, Volodymyr; Kravchenko , Mykhailo; Чистякова, Анастасія СергіївнаInformation can be as harmful as weapons in today's world.Cyber threats are increasing every year, making this issue more relevant than ever. Cyberattacks are chaotic activities that aim to cause harm or destruction to vital nformation. The purpose of the article is to examine the relationship between international law and cyberspace, specifically focusing on the legal aspects of cybersecurity and digital conflicts. The protection of the information space is a pressing issue that requires fruitful cooperation among leading countries worldwide. International cooperation in cybersecurity aims to find ways to protect against external threats by improving the regulatory and technical framework. It is important to note that the security situation in the world is increasingly threatened by cyber threats every year. Currently, countering cybercrime is mainly focused on improving international legal norms and balancing the legislation of leading countries in the world. The article discusses the importance of studying cybersecurity in modern cyberspace. It characterises the main concepts of the topic and reveals the content of international methods for combating cybersecurity. Emphasis is placed on the expediency of fruitful cooperation among leading countries in overcoming the negative impact of cyberattacks on infrastructure, economy, government, and security sectors. The importance of Ukraine's collaboration with major global powers in safeguarding the information space is highlighted.Документ Formation on of the Cultural Environment of Ukraine through the Development of Creative Clusters(MAGNANIMITAS Assn., 2022) Volkova, Galyna; Tsurkan, Ihor; Diachok, Oksana; Ropetskyi, Volodymyr; Marukhovska-Kartunova, Olga; Маруховська–Картунова, Ольга ОлександрівнаThe development of Ukrainian culture embodies the cultural customs, traditions, and national identity of the Ukrainian people. Through the use of territorial united communities functioning in the cultural environment, Ukraine can qualitatively improve the level of the country's brand and ensure the growth of internal culture and Ukrainianization processes. The importance of the issue of creative cluster development lies in the possibility of improving modern Ukrainian culture in the conditions of war and promoting the popularization of culture on the world stage. From the above provisions, the topic of the article requires careful research on the prospects for the formation of creative clusters and the methodology of their formation. It forms the relevance of the research topic. The article aims to study the features of the application of creative clusters and the quality of their use as a tool for the development and formation of the cultural environment in Ukraine. Moreover, it is through the acquisition of current trends in world culture, the formed Ukrainian clusters can be used for the applied analysis of the cultural rise of Ukraine as a result of Russian intervention. The objectives of the article are to determine the characteristic principles of creative cluster development, to study the essence of the concept of creative cluster, and to explore its role in the modern Ukrainian space. The methodology of the study lies in the use of the graphical method. It has served to design the scheme of the system of creative clusters development and implementation of the synthesis method, as well as to reflect the importance of the Ukrainian idea for modern Ukrainian society. The article analyzes the development of digital technologies, their impact on creative clusters, and their functioning both in the global environment and exclusively in the Ukrainian one. The prospects for the development of creative clusters have been investigated and the reasons for their formation have been distinguished. The article provides recommendations for solving the issues of the cultural environment in Ukraine and outlines promising directions for the development of creative clusters. They are aimed at popularizing Ukrainianization in the internal Ukrainian environment and projecting Ukrainian spiritual and ethical morality in the world space.Документ The Effectiveness of the Project Method in Teaching Humanitarian Disciplines(Universidade Federal de Sergipe/Centro de Educacao Superior a Distancia (CESAD/UFS)., 2024) Stepanenko, Olena; Valentieva, Tatyana; Parfanovich, Ivanna; Svoboda, Ivo; Marukhovska-Kartunova, Olga; Маруховська–Картунова, Ольга ОлександрівнаCutting-edge methodologies within higher education necessitate the cultivation of a proficient and competitive specialist capable of innovative thinking and can perform professionally amidst contemporary volatile circumstances. The purpose of this study was to identify the effectiveness of the project method as an innovative tool for the teaching of humanitarian subjects. The research used such methods as follows: questionnaire, observation, experiment, as well as statistical methods for data processing. In the course of the research, it was determined that the students who were engaged in the project activity, during the project, autonomously researched scientific, reference, educational, and methodological literature. A group of experts found that students’ participation in project activities influenced the development of creative activity and creative systemic thinking, contributed to their self-organization. During the survey, it was determined that students' independent work on creating projects ensures the development of personal and functional components of self-organization. The research's scientific novelty lies in its exclusive focus on students studying humanitarian disciplines. The restricted scope of the experiment facilitated the identifying the project approach as such that can be integrated into the academic system to enhance students' personal and practical proficiencies, thereby promoting their overall growth. Further research can be aimed at determining the effectiveness of using game methods in the course of teaching of humanitarian disciplines.Документ The impact of Russian military aggression on the establishment of a new Ukrainian political nation(Instituto de Estudios Políticos y Derecho Público "Dr. Humberto J. La Roche" de la Facultad de Ciencias Jurídicas y Políticas de la Universidad del Zulia Maracaibo, Venezuela, 2023) Chernets, Vasyl; Stadnyk, Mykola; Marukhovska-Kartunova, Olga; Kolybabiuk, Svitlana; Svorak, Stepan; Маруховська–Картунова, Ольга ОлександрівнаThe open Russian invasion of Ukraine forced the Ukrainian society to defend its right to a unique and consolidated national identity. The aspiration of Ukrainians to preserve their own identity implied, later, the establishment of a new Ukrainian nation. The aim of the study was to analyze the factors influencing the establishment of the Ukrainian political nation in the context of the Russian invasion of Ukraine. The method of comparative analysis was used to identify a high level of legal awareness of the constitutional military duty to defend the Fatherland and preserve the Ukrainian nation. It is concluded that in the context of the Russian-Ukrainian military conflict, a new Ukrainian political nation is being established under the influence of ensuring equal rights to culture, language, territory, religion, justice, economy and ethnicity. It was found that Russia’s military aggression against Ukraine forced Ukrainians to unite for the sake of their own preservation as a single Ukrainian political nation. A new Ukrainian political nation, which was established during the Russo-Ukrainian war, is a sovereign community of citizens who have the political subjectivity to put up national resistance to the occupiers.Документ Analysis of financial statements as a business management tool(MAGNANIMITAS Assn, 2024) Panchenko, Olha; Balazyuk, Oksana; Portovaras, Tetіana; Andrieieva, Vita; Kotkovsky, Volodymyr; Андрєєва, Віта АнатоліївнаIn today's dynamic business environment and intensified competition among companies, the study of financial stability and management efficiency is crucial for any successful organization. Therefore, the analysis of financial statements is a necessary tool for enterprises to make rational management decisions and achieve strategic goals. Additionally, financial analysis is essential in the context of increasing competition and market volatility. The capacity to promptly respond to changes in the economic environment and adapt strategies is increasingly crucial for ensuring enterprise efficiency. Financial statement analysis, in particular, enables companies to assess their financial strength, determine optimal development strategies and make informed decisions in a changing market environment. Financial statement analysis is a crucial aspect of successful management. It involves a systematic analysis of an enterprise's financial and economic activities, including its structure, dynamics, and effectiveness. The scientific literature reviewed in this paper emphasizes the significance of financial statement analysis as a tool for identifying risks, formulating management strategies, and enhancing financial stability. In particular, the article discusses various aspects of the analytical approach, methods and tools of analysis that can help companies make informed management decisions. This article aims to explore the role and importance of financial statement analysis in business management. It covers various aspects of the analytical approach, methods, and implements of analysis to determine how this tool can become crucial for making informed strategic and operational decisions.Документ Infrastructure of innovation enterprise: features of formation and regulation in modern market conditions(Vytautas Magnus University Agriculture Academy, 2020) Hnatenko, Iryna; Kuksa, Ihor; Naumenko, Inna; Baldyk, Denis; Rubezhanska, Viktoria; Балдик, Денис ОлександровичInnovative entrepreneurship in a market economy becomes an active factor in economic development, commercialization, creative activity of new technological ideas developers. The operation of an extensive network of innovation infrastructure, elements of which are implemented in specific forms of economic activity, is a necessary factor for the successful development of innovation entrepreneurship. The purpose of the article is to study the essence of the concept of "infrastructure of innovation entrepreneurship" and to develop basic recommendations for its formation for further use by public authorities in the process of promoting the development of innovation entrepreneurship in the country. In the article, the content of the categories "innovative entrepreneurship" is defined. To achieve this goal, the following methods of scientific research were used: the method of comparison and synthesis; abstract-logical method; economic and mathematical modeling; graphical method. According to the results of the study, the suggested recommendations for the formation of innovation entrepreneurship infrastructure at the national and regional level can be used by public authorities in the process of creating a single mechanism for regulating innovation infrastructure, which would ensure interaction between business, public authorities, science, and end-users of an innovation product (service) at all stages of development and implementation of innovation projects.Документ Social Philosophy of Mass Communication: Interaction of Media, Politics and Culture(Potomac Institute Press, 2024) Marukhovskа-Kartunova, Olga; Marukhovskyi, Oleg; Plakhtiy, Marianna; Suliatytska, Tetyana; Berezhna, Marharyta; Маруховська–Картунова, Ольга ОлександрівнаThe purpose of the article is to highlight current trends in the synergistic approach in socio-philosophical interpretations of communicativeness. The tasks of scientific research are intended to reflect the transition from a dichotomous understanding of the relationship between culture, politics and media space to the interaction between these social elements. Mass communication is becoming a driver of innovative transformations in society. The research methodology is focused on a combination of general scientific methods (analysis, systematisation, modelling) and philosophical methodological principles (synergy). The results of the study point to new ways of mass communication in the modern socio-cultural space. The concept of the information society, penetrating all spheres of social activity, influences cultural and political processes at the local, state and global levels through the media. A promising area of research into the socio-philosophical dimensions of mass communication is to determinethe strategic and operational principles of the information arsenal. Thus, the information and communication trends of our time have achieved a global impact on society, which makes it necessary to develop new approaches to their positioning in cultural, political and media life. Social philosophy offers a synergistic model of mass communication involving socially active, passive and neutral members of society. Cultural, political, and media activity involves interaction between these segments of social life and sustainable interconnectedness in the information space. The modern paradigm of social development is based on the principles of dynamism and pragmatism, so mass communication requires the use of effective innovative elementsДокумент Problems and trends of the information security systems in some countries of the Asian region(National Engineering University in Managua, 2021) Fatkhutdinov, Vasyl H.; Frantsuz, Anatoliy Y.; Khlabystova, Kseniia V.; Tereshchuk, Mykola M.; Arhat, Yana P.; Француз, Анатолій ЙосиповичThe article is devoted to the theoretical and legal analysis of information security systems in some countries of the Asian region. It is proposed to consider the information protection system as a set of interrelated elements and their interactions aimed at preventing and countering threats in the information sphere, as well as developing and improving the system itself. The system-structural approach allowed the author to highlight the following elements of the information security system: objects, subjects, scope, functions, conditions and directions of the system, principles and legal framework. The main trend in the field of information security of these countries is the strengthening of state regulation of their cyberspace. In particular, the legislation of these countries strictly regulates the rights, duties and responsibilities of the owners of information resources on the Internet, news aggregators, instant messengers and search engine operators.