Кафедра управління фінансово-економічною безпекою
Постійне посилання колекціїhttps://dspace.krok.edu.ua/handle/krok/3228
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Документ The economics of uncertainty: content, evaluation, and regulation(Scientific Center of Innovative Researches OÜ, 2022) Radionova, Iryna; Yemelianenko, Larysa; Zakharova, Kseniia; Malkovska, Yuliia; Usyk, Vira; Dziubko, Viktor; Fareniuk, Yana; Mihus, Iryna; Koval, Yana; Ananieva, Olesia; Hofman, Myroslava; Pekna, Halyna; Andrieieva, Vita; Potapenko, Denys; Trots, Iryna; Krasota, Olena; Topal, Anatolii; Pita, Yurii; Радіонова, Ірина Федорівна; Захарова, Ксенія Федорівна; Мігус, Ірина Петрівна; Ананьєва, Олеся Олександрівна; Гофман, Мирослава Олександрівна; Пекна, Галина Борисівна; Андрєєва, Віта АнатоліївнаThe monograph gives prominence to an important phenomenon in the economic life of society, the relevance of which has increased significantly since the beginning of the XXI century. And it is here that the term «economic uncertainty» is used. The authors of this study tried to answer questions about the content and manifestations of economic uncertainty, and how to assess and regulate it. The emphasis is made on those processes and phenomena in the economic, social, and managerial spheres that have been influential in strengthening or, conversely, weakening (limiting) economic uncertainty. The text of this monograph can be useful for lecturers of economics, management, and academics, as well as for specialists in various markets, students, and graduate students. The authors of the monograph are grateful to all their readers and, especially, to those who will comment on the content of the work and the validity of the ideas presented in it. This monograph is dedicated to the 30th anniversary of the KROK University (Kyiv, Ukraine)Документ The role of communicative competence in the structure of social intelligence of teachers of higher education institutions(Scientific Center of Innovative Research, 2022) Mihus, Iryna; Nakonechna, Nataliia; Мігус, Ірина Петрівна; Наконечна, Наталія ВасилівнаCommunicative competences occupy a prominent place in the structure of social intelligence. Communication skills play a particularly important role in the activities of teachers of higher education institutions. The purpose of the article was to find out the role of communicative competence in the structure of social intelligence of teachers of higher education institutions. The methodological basis of the research was the general scientific methods of analysis and synthesis, comparison and generalization, as well as the historical method and the method of visualization. The information base of the research was scientific works obtained from open sources. The main results of the study were the systematization of scientific works in the field of social capital, compiled according to the chronology of the study. The main theories of the stage of multidisciplinary development of social capital in modern conditions are summarized. Systematized the main components of the subject's communicative competence in general, and of teachers of higher education institutions in particular. The main characteristics of a communicatively competent teacher of higher education institutions are summarized. The author's concept of "communicative competence of a teacher of secondary education" is proposedДокумент Comparative characteristics of the training of doctors of philosophy in economics in the leading countries of the world(Scientific Center of Innovative Research, 2022) Mihus, Iryna; Nakonechna, Nataliia; Мігус, Ірина Петрівна; Наконечна, Наталія ВасилівнаThe scientific training of doctors of philosophy is one of the indicators of the country's development and demonstrates the innovative progress of society. The purpose of the article is to compare the features of the training of doctors of philosophy in the leading countries of the world. The main methods that were used in the research are analysis and synthesis, methods of comparative analysis, generalization, which made it possible to achieve the set goal. The article examines the specifics of Training PhDs in Economics, and systematizes the specifics of each country. In the article, a comparative analysis of the system of training economics specialists at the scientific level of doctoral studies in the USA, Canada, Japan, and EU countries is carried out. The main differences were established in such areas as: Program duration; Master's degree requirements; Research flexibility; Funding opportunities; Teaching expectations. It has been established that Universities in Australia, New Zealand and Canada typically follow the American PhD structure: two years of classes plus three years of independent research. A PhD experience there is comparable to the one in the US. Similar programs (in terms of organization) are offered by top Asian schools in Hong Kong, Singapore, and South Korea. In other parts of the world, where economics research capacities are less developed, doctoral studies take various forms, such as employment at the national academy of sciences.Документ Acquisition of academic integrity competencies by postgraduate students and their impact on their scientific activity(Scientific Center of Innovative Research, 2022) Mihus, Iryna; Nakonechna, Nataliia; Мігус, Ірина Петрівна; Наконечна, Наталія ВасилівнаAcademic integrity plays an important role in everyone's research, especially for graduate students who are in the early stages of their careers.The purpose of the article is to establish the basic competencies in the field of academic integrity that postgraduate students should possess.The main methods that were used in the research are analysis and synthesis, methods of comparative analysis, generalization, which made it possible to achieve the set goal.The methodological basis of the study was a survey of postgraduate students of Ukrainian universities. Based on the results of the literature review, the authors systematized the main forms of violations of academic integrity that graduate students may encounter during their studies.Based on the results of a survey of postgraduate students, the main issues of compliance with academic integrity were investigated: compliance with the code of academic integrity of the university; availability of persons responsible for familiarizing postgraduate students with issues of academic integrity; the main forms of violations of academic integrity that postgraduate students may encounter during their studies; the main decisions made as a result of the detection of cases of violation of academic integrity; core competencies that graduate students would like to possess to prevent academic integrity violations. The main measures to inform postgraduate students about the observance of academic integrity have been proposedДокумент Evolution of practical use of blockchain technologies by companies(Scientific Center of Innovative Research, 2022) Mihus, Iryna; Мігус, Ірина ПетрівнаThe article examines themain stages of evolution of blockchain technologies in the activities of various companies from 1991 to the present. The aim of the article is to study the evolution of the use of blockchain technologies in the practice of different companies. The research methodology includes the use of the historical method to study the main stages of development of blockchain technologies and the study of blockchain use practices by different companies. The relationship between the stages of evolution and Tiers of Blockchain has been established: 2008-2013 (Blockchain 1.0); 2013-2015 (Blockchain 2.0); 2015-2018 (Blockchain 3.0); From 2018 to now (Generation X). The main types of blockchain (public blockchains; private blockchains; semi-private blockchains; sidechains; permissioned; distributed ledger; shared ledger; fully private of proprietary blockchains; tokenized blockchains; tokenless blockchains) are systematized. Peculiarities of practical implementation of blockchain technologies in the activity of companies of different sectors of the economy are studied. A SWOT-analysis was conducted, which revealed that blockchain technologies will undoubtedly continue to develop, affecting many industries, including public administration, retail, information technology, travel,health, education, agriculture and entertainment. One of the ways to improve the use of blockchain technologies should be: increasing the confidentiality of operations; scaling of chains of blocks; establishing compatibility between different blockchain systems; strengthening the security of blockchain operations; individual approach to the use of blockchain technologiesДокумент Business reputation of enterprises: definitions, structure and reputation risk management(Scientific Center of Innovative Research, 2022) Korzhevskyi, Igor; Mihus, Iryna; Мігус, Ірина ПетрівнаThe article is devoted to the study of the essence of the scientific category "business reputation", as well as its structure and components. The purpose of the article is to establish the impact of business reputation on the economic security of enterprises based on the study of the main definitions and structure of business reputation. The main methods of research are the methods of analysis and synthesis, the method of comparative analysis, the method of systematization, and the graphic method, which contributed to the achievement of the set purpose. The main results of the article are the author's interpretation of the concept of "company's business reputation". The article also summarizes the main components of the company's business reputation, namely:image; reputation of the manager; information transparency; transparent organizational culture; financial stability of the company; goodwill social adaptability of the company; product quality; compliance. As a result of the research carried out by the author, the definitions of the scientific phenomenon of business reputation were systematized according to the multi-level principle in terms of different approaches; legal; marketing; marketing and accounting; marketing process; accounting; accounting and legal. According to the results of the scientific work on reputational risks, we systematized the main types of such risks: direct actions of your company and company practices; actions of employees, leaders, investors, or anyone that directly represents your business or has a relationship with your business; direct actions by partners or suppliers; as a result of external factors, like customers. Effectively managing reputational risk involves five steps systematized, namely: assessing company's reputation among stakeholders; evaluating company's real character; closing reputation-reality gaps; monitoring changing beliefs and expectations; putting a senior executive below the CEO in charge. Therefore, taking into account the above, the main measures for effective management of reputational risk are proposed, which can become the basis of further researchДокумент Economic security system management of travel industry: making management decisions in crisis conditions(Scientific Center of Innovative Research, 2022) Mihus, Iryna; Melko, Liudmyla; Мігус, Ірина Петрівна; Мелько, Людмила ФедорівнаEnterprises in the tourism industry quite often fall into crisis situations, as well as require the adoption of management decisions that negatively affect their economic security. The purpose of the article is to study the management of the system of economic security of economic entities enterprises of the tourism industry, as well as to determine the peculiarities of management decision-making in crisis conditions. The methodological basis of the conducted research was general scientific and specific research methods, namely: analysis and synthesis, visualization, systematization, logical presentation and generalization. The dynamism and change of factors affecting the functioning of enterprises, including the tourism industry, determine the expediency of forming the ability of the enterprise to respond promptly to various dangers, threats, risks of both the external and internal environment. The specified capacity of the enterprise should be provided by the economic security management system, in particular, taking into account anti-crisis management in it, which gives the enterprise additional advantages in the competitive struggle for achieving the strategic goal, the effectiveness of operational tasks. The level of economic security directly depends onthe organizational and management model used by the top management of the enterprise. The modern business model of the enterprise must be able to predict the occurrence, implementation and impact of dangers, threats and risks, predicting the ability to neutralize catastrophic threats and eliminate material and non-material losses. The article proposes a general structural and logical scheme for making managerial decisions in the context of managing the economic security system in crisis conditions. The main tools of anti-crisis management of a tourist enterprise aresystematized, namely: risk management in tourism; reengineering of business processes of a tourist enterprise; strategic management of a tourist enterprise; benchmarking in the context of anti-crisis management at a tourist enterprise; restructuring of the tourist enterprise; bankruptcy management (liquidation of the enterprise)Документ Financial literacy and government policies: an international study(Scientific Center of Innovative Research OÜ (Estonia), 2024) Spivak, Irena; Mihus, Iryna; Greben, Svitlana; Мігус, Ірина ПетрівнаFinancial literacy is crucial for individual financial well-being and overall economic stability. Despite its importance, significant disparities in financial literacy levels exist across different countries. This research, titled "Global Financial Literacy: A Comparative Study," aims to provide a comprehensive analysis of these disparities, identifying the factors influencing financial literacy and evaluating the effectiveness of various national strategies. The purpose of this study is to compare financial literacy levels and educational approaches in countries including Estonia, Slovakia, the Czech Republic, Poland, Croatia, Turkey, Romania, and Ukraine. By examining the policies and initiatives implemented in these countries, the study seeks tooffer insights into best practices and recommend strategies for improving financial literacy globally. A mixed-methods approach was employed, combining quantitative data analysis from the "OECD/INFE 2023 International Survey of Adult Financial Literacy" and other relevant reports with qualitative case studies and interviews with key stakeholders. The methodology included a thorough literature review, data collection from international surveys, detailed country-specific case studies, and comparative analysis. The main results of the study highlight both common features and differences in financial literacy levels and educational approaches across the examined countries. Common features include the integration of financial literacy into educational curricula,government and institutional support, and the increasing importance of digital literacy. Differences are noted in the compulsory nature of financial education, the balance between theoretical and practical financial skills, and the impact of cultural and economic contexts on financial education effectiveness. The study concludes that while common strategies provide a foundation, improving financial literacy globally requires tailored, context-specific approaches. Recommendations include making financial education compulsory, enhancing practical financial skills, investing in digital training for educators, and leveraging public-private partnerships. These strategies can help foster a financially literate global population, contributing to greater economic stability and individual financial well-beingДокумент Educational institutions and the development of the concept of social responsibility(Університет «КРОК», 2020) Abdalqhadr, A.; Mihus, I.; Мігус, Ірина ПетрівнаIncreased competition in the higher education system due to globalization and the strengthening of the role of knowledge in society have led to the fact that higher education institutions, acting as integrating agents of society, have to solve specific tasks not inherent in them. In particular, the higher education system is designed not only to meet students' knowledge needs, but also to take into account the interests of a large number of other stakeholders (stakeholders) in producing knowledge and performing their functions, which in turn will allow higher education institutions to gain sustainable competitive advantage. and scientific services. The education system is balanced if the socio-economic interests are balanced and the actions of all institutions and actors are coordinated. If the education system is characterized by inequality or discrimination, society as a whole will be unstable. The solution of these problems is possible under the formation of a system of social responsibility -awareness oftheir social role, satisfaction of mutual obligations and requirements of major institutions and actors in the field of educational activities -the consumption of educational services, the formation of comprehensively developed, highly moral citizens. economic development of the country and its regions.This research aims to draw attention the role of educational institutions the promoting and Development of The Concept Of Social Responsibility among students, especially higher education students, So thatstudents become more responsible toward their colleagues and friends and families and universities and the society as whole, The researcher used the descriptive analytical approach, relying on previous studies that focused about important role of educational institutions in modifying and improvement behavior of students. The results showed that educational institutions have a prominent role in promoting social responsibility among students by adding some activities and variety ideas inside and outside theclassrooms.Документ Стан та перспективи розвитку ІТ-аудиту в Україні(Університет «КРОК», 2020) Гребень, С.Є.; Мігус, І.П.; Одарчук, К.М.; Мігус, Ірина ПетрівнаУ статті досліджено сучасні підходи до трактування поняття «фінансовий контроль», які розглядають його як вид фінансової діяльності держави, як діяльність органів фінансового контролю, як форми реалізації контрольної функції фінансів, як система спостереження і перевірки дій та контрольних заходів. Обґрунтовано, що безпосередньо державі, як гаранту безпеки та надійності фінансової системи країни, належить запровадження нових форм державного фінансового контролю та визначення державних органів, які будуть забезпечувати реалізацію цієї функції. Водночас, у застосуванні ІТ-аудиту як інструменту реалізації фінансового контролю, залишається чимало дискусійних питань. Мета статті полягає у вивченні процесу організації державного фінансового ІТ-аудиту в Україні. Виокремлено основні завдання ІТ-аудиту, до яких належать: проведення перевірки (дослідження) та аналізу (оцінки), а також розроблення пропозицій та рекомендацій щодо усунення виявлених під час аудиту недоліків і порушень та запобігання їм у подальшому. Досліджено процес здійснення ІТ-аудиту у відповідності із законодавством України, який включає чотири етапи, а саме: планування та організація аудиту (попереднє дослідження об’єкта аудиту, розроблення плану, складення та затвердження програми аудиту); проведення аудиторських процедур, формування та оформлення аудиторських доказів, підготовка аудиторських висновків, пропозицій і рекомендацій; звітування за результатами аудиту, зокрема шляхом формування та узгодження проєкту звіту про результати аудиту, підписання протоколу узгодження, формування, підписання та подання звіту об’єкту аудиту; проведення моніторингу виконання поданих за результатами аудиту пропозицій та рекомендацій і результатів їх впровадження. Встановлено, що ІТ-аудит дає можливість здійснити оцінку щодо: вартісного показника матеріально-технічного забезпечення ІТ середовища та його актуальності; забезпечення інформаційної безпеки та надійності ІТ середовища; наявних ІТ ресурсів та можливих ризиків від прийняття рішень щодо їх модернізації; відповідності потреб об’єкта аудиту до наявних можливостей використання ІТ середовища, готовність до збільшення користувачів наявними інформаційними ресурсами. Розроблено процес організації внутрішнього ІТ-аудиту, проведення якого на регулярній основі дозволить здійснити оперативне виявлення слабких ланок цієї системи, попередження внесення недостовірних даних до фінансової та іншої аналітичної звітності, попередження ризиків втрати інформації.
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