Кафедра фінансів, банківської справи та страхування

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Перегляд Кафедра фінансів, банківської справи та страхування по Назва

  • Матеріал
    ANALYSIS OF THE LABOR MARKET AND DIRECTIONS FOR IMPROVING THE SYSTEM OF SOCIAL PROTECTION AND SOCIAL SECURITY IN UKRAINE
    (Умань : Видавець «Сочінський М. М.», 2024) SOKOLYUK S. Y. ; PROKOPCHUK O.T. ; CHERNEHA I.I. ; TUPCHIY O.S. ; ZHARUN O.V. ; KOROTIEIEV M.A.
    The changes caused by the full-scale armed attack of the Russian Federation on Ukraine affect the functioning of the Ukrainian labor market as a whole and, in particular, its regional segment, exacerbate the problem of disparities and imbalances of instability. The level of recovery of the labor market in the region depends on a number of such factors: distance from front line, relocation of business, changes in capacity of the labor market in connection with entrepreneurial activity, effectiveness of the policy on promoting employment and stimulating the development of the business environment, the movement of labor resources employees; such reserves as ensuring the stability of the labor market and labor mobility were formed in the region. Further stabilization of the regional labor market in the conditions of the war and post-war recovery is needed: the implementation of a number of measures aimed at the recovery, development and modernization of the business environment; formation of workforce adaptability; effective youth employment actions, using successfully implemented cases from other EU countries; implementation of national business recovery programs and insurance mechanisms against military risks; approaches to public procurement, which contribute to combating structural unemployment, reducing the shortage of personnel. The social protection is interpret as a multi-level system of economic, social and legal relations aimed at managing social risks in society, eliminating undesirable consequences and ensuring an appropriate standard of living. Social protection of the population as a system operating in wartime is a set of normative acts, forms, methods and actions: establishment of a regularly updated guaranteed minimum self-sufficiency provided for by the legislation of Ukraine. It defines the lower limits of wages, forms a system of pensions and benefits, guarantees housing and services in the communal and socio-cultural sphere; a discriminatory approach to different socio-demographic strata of the population depending on the degree of economic independence, capacity for work and opportunities to earn income; implementation of the right of all citizens to work and receive a guaranteed minimum income sufficient for the normal functioning of workers and their families; provision of various forms of support to the unemployed: unemployment benefits, organization of public works, retraining and obtaining new specialties for which there are vacant jobs, creation of conditions for opening one's own business; state guarantees of maintaining the necessary standard of living for low-income categories of the population; indexation of monetary deposits of the population in case of an increase in prices for goods and services; development and legislative regulation of a complex of measures representing the system of social protection of the entire population.
  • Матеріал
    ARCHITECTONICS OF COMPLEX MODERNIZATION OF AGRICULTURAL INSURANCE MARKET OF UKRAINE IN CONDITIONS OF TRANSFORMATION PROCESSES
    (Облік і фінанси, 2021) DANKIEWICZ, Robert ; PROKOPCHUK, Olena ; MALYOVANYI, Mykhaylo
    Creating a strong agricultural insurance market in Ukraine as an effective resource and tool to strengthen the agricultural sector of the economy from the standpoint of minimizing risks affecting the profitability of production is one of the key stages in the development of the Ukrainian insurance system in the agricultural sector. However, the local agricultural insurance market is still in its infanthood and is developing unsystematically, without a clearly defined development strategy and proper state support. The purpose of the article is to develop proposals for the architecture of complex modernization of the local agricultural insurance market in terms of transformation processes with vector interpretation of its development. The architectonics of complex modernization of the Ukrainian agricultural insurance market in the conditions of transformation processes is offered and the expediency of its strategizing in the context of five key vectors is proved, which, in turn, compose a vector set of directions of strategic character. The author's vision of strategic vectors of complex modernization of the agricultural insurance market of Ukraine is focused on: format outlines of the market (key forms of its further development), compositional structural framework of the market (formatting within the sectoral configuration taking into account the peculiarities of each of the three sectors); in terms of formal - legal norms and rules of insurance and informal restrictions - ethical and cultural norms), innovation of agricultural insurance activities (new approaches to the use of agricultural insurance potential) and agricultural insurance environment (insurance environment in the agricultural sector of the economy). According to the key provisions of the strategy of development of the agricultural insurance market of Ukraine, a logical and functional approach to the architecture of modernization of the Ukrainian agricultural insurance market in the conditions of transformation processes based on the principles: efficiency, tolerance, modernity, innovation, strategizing, transparency, clientele, customer orientation format. The study contains theoretical and practical provisions that form the basis for sustainable and dynamic development of the local agricultural insurance market in terms of transformation processes.
  • Матеріал
    Bank agrarian crediting under wartime conditions
    (Редакційно-видавничий відділ Уманського НУС, 2022-06-06) Власюк Світлана Анатоліївна ; Vlasyuk, Svitlana A. ; Vlasiuk Svitlana
  • Матеріал
    BUSINESS COMMUNICATION IN ECONOMIC INTERACTION AND SOFT SKILLS DEVELOPMENT
    (Редакційно-видавничий відділ Уманського НУС, 2023) Пономаренко О.В.
    В статті розглядається сутність та значення ділового спілкування в економічному середовищі, взаємозв’язок з діловим етикетом. Досліджена взаємозалежність між формуванням м’яких навичок та академічною успішністю, структуровані сучасні методи навчання м’яким навичкам в процесі вивчення іноземної мови та потенційні методи оцінювання. Визначено ключові навички спілкування, необхідні для ефективної комунікації в економічному та діловому середовищах.
  • Матеріал
    CHANGING THE CULTURE AND MINDSET OF THE INSURANCE INDUSTRY
    (Полтавський державний аграрний університет, 2023) Пономаренко О.В.
    Nowadays with the emergence of the InsurTech business model which is the combination of insurance and emerging technologies, countless startups have emerged and embraced customer-centric concepts centered on artificial intelligence and behavioral economics. The issue of changing culture and attitudes in the insurance industry is critical in today's business environment. The insurance industry faces a variety of challenges, including increased competition, regulatory changes, evolving customer expectations, and technological disruption. To remain competitive and relevant, insurers must adapt and transform their culture and mindset.
  • Матеріал
    Credit support for agribusiness in the conditions of martial law
    (Матеріали XIV Всеукраїнської наукової конференції за міжнародною участю, 2022-11-15) Власюк Світлана Анатоліївна ; Vlasyuk, Svitlana A. ; Vlasiuk Svitlana
  • Матеріал
    Development prospects of incentive taxation mechanisms of business entities in agricultural sector of the economy
    (Редакційно-видавничий відділ Уманського НУС, 2021) Непочатенко Олена Олександрівна ; Бечко Петро Кузьмич ; Власюк Світлана Анатоліївна ; Пономаренко Ольга Володимирівна ; Нагорна Ю.І.
    In the contemporary world, the agricultural industry faces a system call, which priority is to resolve the problem of a new high-quality model of development with the use of state financial support, which main tool is tax incentives based on a differentiated approach depending on the specific amounts of direct state financial support that is received by each business entity. The contemporary nature of development mechanism for incentive taxation of economic entities in agricultural sector of the economy is under constant review of both theorists and practitioners who study the taxation problems of farmers. However, solution to this issue for national farmers in current situation has not yet been completely researched; they require further study, using both foreign and native experience in order to implement it in national tax system. To justify the theoretical aspects of the development prospects of tax incentive mechanisms, best practices have been used, developed by both international and native practice of the tax system and scientific progress of foreign and native scientists who researched the development of tax incentive mechanisms for business entities in agricultural sector of the economy. It was proved that in order to improve taxation and tax incentives for farmers, it becomes necessary to clarify the criteria for classifying business entities in the industry as agricultural manufacturers. Unreasonably, economic entities that process agricultural products are not included in the Tax Code. Considering this, within years, the number of imported agricultural products, including livestock products, has been increasing. The result was a new author’s approach to dealing with the development prospects of tax incentives mechanism for business entities in the agricultural sector of the economy. So, at the legislative level, it is necessary to make amendments to the Tax Code of Ukraine on taxation of agrarians with a single tax (fourth group), depending on their specialization, by providing preferences to agricultural producers for the production of livestock products and their processing.
  • Матеріал
    DIGITALIZATION OF ECONOMIC RELATIONS AS A POSSIBILITY OF BREAKTHROUGH DEVELOPMENT OF ENTERPRISES IN A CRISIS
    (Чернівці: Технодрук, 2021-05-20) Власюк, Світлана Анатоліївна
    The article considers the main problems of digitalization implementation and its direct impact on the activities of existing enterprises. It is noted that in a narrow sense, digitalization is seen as a process of creating information and digital platforms at different levels of the economy and is characterized by the active introduction of digital technologies. In a broad sense, the digitalization of the economy is associated with a change in the nature of production or economic relations, as well as a change in direct production forces and factors of production. It is offered to estimate own organizational ability, using factors of digital transformation, to carry out marketing research of the market with definition of own niche, to develop methods of change of working process, etc.
  • Матеріал
    Digitalization of the monetary system: institutional and regulatory aspects.
    (Редакційно-видавничий відділ Уманського НУС, 2023) Nepochatenko O. O. ; Bechko P. K. ; Bondarenko N. V. ; Ptashnyk S. A. ; Ponomarenko O. V
    За сучасних умов грошово-кредитні системи всіх країн світу схильні до трансформації, обумовленої впровадженням і розповсюдженням цифрових технологій, систем та інструментів. Структурні зміни зачіпають усі її рівні: технологічний, організаційний та інституційний. Важливе значення при цифровізації грошово-кредитної системи має дослідження сутності цифрового інститут та інституційного регулятивного середовища цифрової екосистеми. В статті досліджено вплив процесу діджиталізації на інституційну структуру світової грошово-кредитної системи, яка трансформується у використання цифрових технологій, появу нових гравців та проблем на фінансовому ринку, а також питань, пов'язаних із запровадженням цифрових валют та можливими змінами в регулятивному інструментарії грошово-кредитної політики.
  • Матеріал
    ECONOMIC AND STATISTICAL ANALYSIS OF DEVELOPMENT OF NON-STATE RETIREMENT INSURANCE SYSTEM IN UKRAINE
    (Economics & Sociology, 2014) Мальований, Михайло Іванович ; Мельник, Катерина Миколаївна
    The analysis of the development of nonstate retirement insurance system for the period 2005-2012 is done in the article. Performed computations indicate a significant decrease in the development pace of the NSPF after 2008, which manifests both in absolute and relative indices. It is found that one of the important causes of development pace retardation is reduction of rate of return of NSPF. Close correlation between the net value of pension assets unit (NVU – index that reflects NSPF returns) and their size using an analytical grouping was proved. Correlation and regression analysis of the impact of selected factors on NVU of non-state pension funds (NSPF) of Ukraine was conducted. The author made a comparative analysis of quantitative and qualitative indices of NSPFs included in Top 10 and other market participants, which showed the superiority of NSPFs over all analyzed parameters. The main variation indices of investment activity of NSPF of Ukraine during 2008-2012 are determined. The main problems of further development of non-state retirement insurance system in Ukraine are outlined.
  • Матеріал
    ESP AS A KEY TO PROFESSIONAL MOBILITY FORMATION WITH THE STUDENTS OF ECONOMIC SPECIALTY
    (Barca Academy Publishing, 2022) Пономаренко О.В.
    One of the major academic subjects during the process of training students is English for Specific Purposes (ESP). Significance of English is indisputable fact; nevertheless, the level of its proficiency among bachelors of economics often does not correspond to the social demands of employers .The term time figured on the classroom and independent activities of students is often not used effectively due to the lack of formed skills of self-management. This leads to the necessity of developing a strategy for ensuring knowledge about a problem matures, conscious and automated skills.
  • Матеріал
    Features of agribusiness insurance in Ukraine
    (Матеріали XIV Всеукраїнської наукової конференції за міжнародною участю, 2022-11-15) Власюк Світлана Анатоліївна ; Vlasyuk, Svitlana A. ; Vlasiuk Svitlana
  • Матеріал
    Financial support of entities on the results of integrated assessment
    (“SEPIKE”, 2014) Прокопчук, Олена Тодорівна ; Улянич, Юлія Василівна
    This article is devoted to discover the methods of integral criterion and comparison of the assets formation in regions. The authors consider the essence of the assets and their classification, accomplish the calculation of integral indices of assets backing in the Cherkassy region and identify the advantages of the method of integral analysis of regions. The advantage of proposed method of integral regional analysis is possibility to rank regions through the comparison of some calculated dimensions. Also it makes possible to assess the activity impact (assets formation) of business entities.
  • Матеріал
    FORMATION OF EFFECTIVE ORGANIZATIONAL AND ECONOMIC ENVIRONMENT OF INNOVATIVE SUPPORT OF ENTERPRISE COMPETITIVENESS IN UKRAINE
    (33rd IBIMA Conference, 2019) Малік, Микола ; Шпикуляк, Олександр ; Непочатенко, Олена ; Непочатенко, Валентина ; Пташник, Світлана ; Третьякова, Світлана
    The article deals with theoretical, methodological and practical aspects of ensuring the competitiveness of enterprises on the basis of innovation, identifying existing problems and substantiating methodical tools for their solution, which involves the transfer from the resource model of management to innovation, touching the issue of personnel policy.
  • Матеріал
    FORMATION OF FINANCING SOURCES OF CURRENT ASSETS OF AGRICULTURAL ENTERPRISES
    (Ужгород, 2018) Барабаш, Леся Віталіївна ; Barabash, Lesia Vitaliivna ; Rolinsky, Oleksandr Volodymyrovych ; Kobilyansky, Maksim ; Barabash, Lesya Vitaliivna
    У статті розглянуто особливості формування джерел фінансування оборотних активів сільськогосподарських підприємств й умови використання різних моделей управління фінансами оборотних активів й окреслено їх основні переваги та недоліки для підприємств агропромислового комплексу. На основі критичного аналізу було запропоновано нормативну модель управління досліджуваним об'єктом як оптимальну з позиції ефективного функціонування компанії та можливості розширення спектру залучення фінансових ресурсів. Внаслідок вивчення даного питання виявлено, що особливого значення на даний час у фінансово-економічних умовах України набуває питання вибору оптимальної моделі управління структурою джерел фінансування оборотних активів. Тому з’ясовано, що серед відомих нині варіантів найбільш прийнятною для сільськогосподарських підприємств є нормативна модель, яка дозволяє використовувати більш дешеві фінансові ресурси та знизити ризик скорочення ліквідності компанії.
  • Матеріал
    FUNDAMENTAL TRANSFORMATION OF BUSINESS WITHIN THE DIGITAL ECONOMY
    (Полтавський університет економіки і торгівлі, 2024) Пономаренко О.В.
    The continual advancement of the digital economy presents both novel challenges and compels society to reassess and revise all aspects of business operations and strategies. Substantial business transformation is now an unavoidable necessity that de mands attention. It’s essential for companies to completely recon sider how they do business to stay competitive and ensure long-term success in the digital age. This involves more than just embracing new technologies; it requires a thorough review of strategies, cultural norms, and work methods.
  • Матеріал
    Improvement of tax policy within the harmonization of the tax system of Ukraine
    (Ostrava: Tuculart Edition, 2022) Барабаш Л.В. ; Barabash Lesia
    The article considers the essence and modern conditions of tax policy functioning in Ukraine and the directions of its optimization in the context of harmonization of the tax system are offered. The formation of the author’s vision of the economic essence of tax policy was carried out on the basis of analysis of scientific opinion of scientists from different countries, as well as the official interpretation using the dialectical method. With the help of a group of analytical methods, the conditions for the functioning of Ukraine’s tax policy in pre-war and wartime were assessed. The use of abstract-logical method contributed to the generalization of key objectives of tax policy in the future and outline areas for its optimization. Based on the results obtained, in connection with the changing economic environment of the country, the need to develop a new model of tax policy, taking into account the demands of tax participants and budget needs, which would be an effective complement to the tax system.
  • Матеріал
    INFLUENCE OF TAXES ON STIMULATION OF INVESTMENT ACTIVITY
    (Казахстан, 2019) Барабаш, Леся Віталіївна ; Barabash, Lesia Vitaliivna ; Bechko, Petro ; Bondarenko, Natalia ; Vlasyuk, Svitlana ; Hmyria, Viktoriia
    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.
  • Матеріал
    INFLUENCE OF TAXES ON STIMULATION OF INVESTMENT ACTIVITY
    (Казахстан, 2019) Власюк, Світлана Анатоліївна ; Vlasyuk, Svitlana ; Bechko, Petro ; Bondarenko, Natalia
    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.
  • Матеріал
    INSURANCE CULTURE PHENOMENON IN THE CONTEXT OF TRANSFORMATIONAL CHANGES
    (Уманський національний університет садівництва, 2023) Пономаренко О.В.
    The paper researches insurance as anintegral part of modern life, a universal and unique means of protection against risk. In recent years, the industry has undergone significant changes and development due to changes in its economic and social nature. Insurance culture is a term that refers to the set of beliefs, values and attitudes underlying insurance. In the context of transformation, insurance culture is a key issue. The purpose of this paper is to examine the phenomenon of insurance culture in the context of change and the emerging trends and challenges associated with it