Публікації викладачів та співробітників
Постійне посилання на розділhttps://dspace.krok.edu.ua/handle/krok/118
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Документ Механізм фінансового контролю за розподілом бюджетних коштів залежно від результатів наукової діяльності закладу вищої освіти(ТОВ "ФІНТЕХАЛЬЯНС, 2019) Гребень, С.Є.; Мігус, І.П.; Паращенко, Л.І.; Лаптєв, С.М.; Алькема, В.Г.; Мігус, Ірина Петрівна; Паращенко, Людмила Іванівна; Лаптєв, Сергій Михайлович; Алькема, Віктор ГригоровичЗапропоновано механізм фінансового контролю за розподілом бюджетних коштів залежно від результатів наукової діяльності закладу вищої освіти (ЗВО) і його структуру, яка включає: мету і завдання механізму; об’єкти і суб’єкти механізму; основні принцип, на яких ґрунтується механізм; види забезпечення реалізації механізму; важелі впливу та інструменти реалізації механізму; методичні підходи до оцінювання результатів наукової діяльності; заходи фінансового контролю за розподілом бюджетних коштів. Введено поняття «механізм фінансового контролю за розподілом бюджетних коштів залежно від результатів наукової діяльності закладу вищої освіти», під яким пропонуємо розуміти систему заходів і методів впливу державного фінансового контролю на діяльність закладів вищої освіти з метою підвищення ефективності витрачання бюджетних коштів шляхом ухвалення рішення про фінансування ЗВО на основі результатів проведених наукових досліджень. Зазначено, що основними напрямами забезпечення функціонування механізму фінансового контролю за розподілом бюджетних коштів залежно від результатів наукової діяльності закладу вищої освіти є: правовий, нормативний та інформаційний. Систематизовано основні важелі впливу на функціонування запропонованого механізму: ліцензування спеціальності, за якою буде проводитись підготовка здобувачів вищої освіти; акредитація освітніх програм за спеціальностями; державна атестація ЗВО залежно від результатів наукової діяльності; розподіл бюджетних коштів залежно від результатів державної атестації ЗВО. До інструментів реалізації механізму фінансового контролю за розподілом бюджетних коштів залежно від результатів наукової діяльності ЗВО віднесено: фінансовий контроль; державний фінансовий аудит; ІТ-аудит. Запропоновано механізм проведення ІТ-аудиту результатів наукової діяльності ЗВО шляхом пошуку інформації про результати наукової діяльності працівників та її порівняння з інформацією ЗВО, поданою у заявці на проходження державної атестації в частині провадження ним наукової (науково-технічної) діяльності.Документ Financial support and forecasting of food production using economic description modeling methods(FINTECHALLIANCE LLC, 2021) Rumyk, I.; Laptev, S.; Seheda, S.; Akimova, L.; Akimov, O.; Karpa, V.; Румик, Ігор Іванович; Лаптєв, Сергій МихайловичThe article considers the financial programs used by the state to support food production based on the use of methods of economic descriptive modeling. It is established that the interpretation of the essence and strategy of financing in practice has quite different approaches. It has been proven that the formation of an effective system of financing food production involves the relationship and effective redistribution between different sources of financial resources. It is substantiated that agriculture has all the prerequisites for productivity growth provided that investment in the Ukrainian agricultural sector increases and effective budget financing. In this regard, the features of food production based on the use of descriptive modeling capabilities using the software package Statgraphics XVII Centurion. Because of the analysis, it is established that the main parametric criterion, which depends on the level of food production in the country as a whole and individual regions, determines the indicator of agricultural production, quantitative parameters of which are taken as a basis for calculating self-sufficiency, import coverage, calories, consumption, profitability and others. Estimation of this indicator by means of modeling allowed to make the forecast of dynamics of change of its volumes for the next twelve time periods for the purpose of preliminary definition of level of food production. For this purpose, the economic and mathematical tools of estimation of forecast dynamics of change of volumes of agricultural production for the future periods are used. Modeling of the indicator of agricultural production per person per year was carried out by research on the normality of distribution using Kolmogorov Smirnov, Anderson - Darling compliance tests and a modified Kolmogorov - Smirnov test. According to the results of comparative analysis of seventeen different models and five compliance tests, it was found that most of the statistical tests are quadratic model, based on which the projected volumes of agricultural production per person per year and calculated for each forecast year (period) with a reliability of 95% lower and upper limits of the studied indicator. It is established that by 2030 in Ukraine with a high probability the growth trend of agricultural production will continue, and at a high rate. The article outlines the benefits of using economic modeling methods in the study of a particular problemДокумент Influence of corporate governance ratings on assessment of non-financial threats to economic security of joint stock companies(FINTECHALLIANCE LLC, 2021) Mihus, I.; Akimova, L.; Akimov, O.; Laptev, S.; Zakharov, O.; Gaman, N.; Мігус, Ірина Петрівна; Лаптєв, Сергій Михайлович; Захаров, Олександр ІвановичIn modern conditions of transformation and globalization of economic processes, rapid development of information and science-intensive technologies, each company seeks to ensure effective management of its activities and achieve a higher level of competitiveness. The level of quality of corporate governance influences the formation of the rating of enterprises and plays an important role in making decisions about investing in the company. At the same time, ensuring financial security is the most urgent task of society, the state, enterprises and organizations of all forms of ownership, entrepreneurs, and every citizen. In this regard, the practical implementation of recommendations to maintain financial security at the appropriate level will contribute to the completion of market transformations in the financial and credit sphere of the country, increase the level of financial security of enterprises, increase human security. It is corporate-type enterprises, namely joint-stock companies and limited liability companies, that are the main types of business structures that ensure the development of a market economy. Therefore, it is advisable to pay attention to the features of ensuring and assessing the quality of corporate governance of enterprises aimed at implementing the model of long-term sustainable development. The purpose of the article is to establish the impact of corporate governance ratings on the assessment of non-financial threats to the economic security of joint stock companies. In the article In the article the systematization of corporate governance indicators by criteria is carried out; the main components of the S&P corporate governance rating methodology, the CORE rating, the main components of the RID-Expert RA corporate governance rating methodology, the main components of the corporate governance methodology of the Crichton-Miller and Warman methodology, the main components of the Corporate Governance rating rating Credit Rating Agency; the advantages and disadvantages of methods of compiling corporate governance ratings are highlighted.Документ The impact of the Covid-19 pandemic on the loyalty of employees(MAGNANIMITAS Assn, 2021) Mihus, Iryna; Laptev, Sergey; Parashchenko, Liudmyla; Koval, Yana; Odarchyk, Kateryna; Panchenko, Oksana; Мігус, Ірина Петрівна; Лаптєв, Сергій Михайлович; Паращенко, Людмила Іванівна; Одарчук, Катерина МиколаївнаThe global COVID-19 pandemic has been a real test for most employers and their employees. The purpose of the article is to establish the pandemic's impact on employees' loyalty and identify the factors that have had the most significant impact. The main objectives of the survey of the hired staff were as follows: to find out how the interviewed employees understand the concept of "loyalty"; to study with the help of the survey the factors that affect the loyalty of staff in the first and second stages of the survey; find out how much the respondents' answers have changed during the quarantine year. The study was conducted by interviewing Ukrainian enterprises' employees by Google forms in two stages: in March - April 2020 and February-March 2021. The 15125 people took part in the survey, of which 76.3% were women (11540 people) and 23.7% (3585 people). We understood that it is more appropriate to use the concept of "loyalty" and consider it is agreeing with the company's mission and vision, compliance with corporate culture and ethics, which allows achieving strategic goals. Only the employer and employees' joint efforts will contribute to the effective operation of enterprises, even in a pandemic COVID-19.Документ Monitoring the state anti-crisis management of economic security of the Ukraine banking institutions(VGTU, 2020) Mihus, Iryna; Koval, Yana; Laptev, Serhiy; Bala, Olha; Kopytko, Marta; Мігус, Ірина Петрівна; Лаптєв, Сергій Михайлович; Копитко, Марта ІванівнаThe study and synthesis of research showed that the most often anti-crisis management is considered, firstly, as a complex of preventive measures that is comprehensive and aimed at preventing and eliminating unfavorable phenomenon for business using existing resources and survival potential, and secondly, as implementation of special procedures for the withdrawal of economic agents from the crisis, in particular such as sanitation, restructuring, bankruptcy, liquidation. The main element of system control at the macro level is the state regulation of the economy, one of the most important tasks of which is the elimination of failures of functioning of the market mechanism at the micro level, that is, the creation of conditions for overcoming the crisis phenomenon in the activities of business entities. This task is solved by developing and implementing measures of state anti-crisis regulation. The main purpose of the article is to carry out diagnostics and monitoring in the system of state crisis management of economic security of banking institutions of Ukraine. In addition, the purpose of the article is also to study and systematize the technology of state anti-crisis regulation of banking institutions of Ukraine. The article highlights the criteria for assessing the system of anti-crisis management of financial stability of banking institutions at macro and micro levels. The diagnostics in the anti-crisis regulation of banking institutions of Ukraine is carried out. The main components of the monitoring in the system of state anti-crisis management in the banking institutions of Ukraine are noted. The levers of state anti-crisis regulation in the banking institutions of Ukraine are described. The measures and technologies of state anti-crisis management at the level of banking institutions of Ukraine are proposed. The results of the study can be used by banking institutions of Ukraine, the National Bank of Ukraine, financial institutions, etc. © 2020 The Author(s). Published by Vilnius Gediminas Technical University.Документ Innovative method of risk assessment of the company's economic processes(Allied Business Academies, 2019) Bradul, Alexander; Laptev, Sergey; Shepeluk, Vira; Yunatskyi, Marian; Shypina, Svitlana; Лаптєв, Сергій МихайловичThe article defines the levels of typicality of the company's income or expenses, which arose as a result of the risk in the past, and the probable amount of future income (expenses). The Matrix of economic activity risks was built on the basis of the separation of two factors: the level of materiality and the probability of occurrence of risk; this allows determining the situations of reserves forming for repaying company losses. A form of a management report on the risks of the company has been proposed, which sets as its task to pass to all interested parties information about those risks the probability of which and the extent of damage from occurrence of which can be assessed with a sufficient degree of reasonableness. The qualitative characteristics of the company's economic risk and methods for their evaluation are also analyzed. © 2019, Allied Academies.