scholarly journals Social doctrine of UGCC Metropolitan Andrei Sheptytskyi as a factor of economic growth of Galicia in the late XIX – early XX century

Author(s):  
Natalia Suprun ◽  
Ivanna Boiko

The article deals with the principles and elements of social teaching as well as socio-economic activities of the UGCC Metropolitan Andrei Sheptytskyi in the context of their influence on economic development and formation of cooperative movement in Galicia in the late XIX – early XX century. It has been shown that the development of appropriate agricultural and cooperative education as well as active support of the private initiative by UGCC clergy appeared to be the key prerequisites for the successful cooperation. Andrei Sheptytskyi became not only an influencer but also initiator and active leader of the implementation of social teaching principles into practice of socio-economic transformations that prompted a rapid modernization of the economic and increased efficiency of economic and social processes. Thanks to the implementation of ideas and principles of social teaching, a real revolution occurred in many public spheres such as education, banking, cooperation and entrepreneurship. However, the crucial results of spreading social teaching ideas were changing in the economic culture and activities of Ukrainians, who henceforth considered not only their personal interest but tended to develop such a model of economic interaction, which creates a "positive sum” effect for other society members and for society as a whole. The optimal organizational form that allowed combining interests of different economic agents was cooperation, which, thanks to the ascetic work of the Metropolitan, covered almost all spheres of Ukrainian society life, became an economic base for solving most economic and social problems, and shaped an effective national business environment.

10.26458/1713 ◽  
2017 ◽  
Vol 17 (1) ◽  
pp. 37
Author(s):  
Nicolae ŢÂU

Expanding economic relations and creating an international business environment, international business and the internationalization of the commercial transactions across national borders have become a prerequisite for companies, regardless of the activity they carry. Thus, internationalization is seen as a set of strategic methods, techniques and tools necessary to the companies to function abroad. As the effects of – fiscal and monetary – policies on the global demand and supply are unpredictable in time and space, it appears the requirement to substantiate, develop and put into practice a stabilizing strategy. Besides the indexes showing the evolution of the demand and supply, the market can offer economic agents other analysis and decision parameters as well, such as: economic and financial instruments for influencing the behaviour of the business environment.Obviously, the results depend also on how the authorities (legislative and executive, central and local) work for a friendly business environment. There are two mechanisms that can be used for this purpose: fiscal policy (measures to enhance or reduce taxes, dues and public spending) initiated by the Government and approved by Parliament; monetary policy (setting the interest rate and the money supply, respectively of the money stock for a specified period of time) emitted and monitored (supervised) by the National Bank.   


Author(s):  
Roman Zvarych ◽  
Tetyana Tysh

Introduction. Crisis phenomena are an integral part of the development of any system in the world. Today; almost all countries suffer from crises; as it goes beyond the organizational activities and impacts the whole society. Crisis approaches are required to be implemented to administration at all levels. High competence of managers in such conditions; on the one hand; influences the development of individual crisis processes; and on the other - requires high quality management. Crisis management is able to prevent or mitigate crisis situations in production and economic activities; as well as to maintain the operation of the enterprise in the mode of survival during the unfavourable period and overcome it with minimal losses. The effectiveness of anti-crisis activities in the organization depends on the validity; completeness and timeliness of needed measures. Leadership is inherent in any field of human activity; but business environment is one of the spheres where role of leader is crucial. The efficiency of the enterprise is largely determined by the level of general development and competence of its top-management. Methods. The methodological basis of the study is a set of fundamental provisions of crisis theory; organizational theory; as well as modern concepts of crisis management and leadership. The solution of the set tasks was carried out by using a set of general scientific research methods: analysis of scientific literature; method of analogy and comparison; theoretical synthesis; classification; methodological generalization; economic and statistical analysis; expert assessments and scientific abstraction. The purpose of research is to analyze the economy of Ukraine in the context of the coronacrisis and to develop anti-crisis leadership measures for the development of domestic business. Results. The research proved that choosing correct crisis management strategy and its timely implementation can bring an organization out of the crisis and ensure its future functioning and prosperity. In research established that coronacrisis overcoming measures and its negative impact should include innovations in combination with proven methods of previous crises. The research proposes a set of measures for developing an effective crisis management strategy. The practices of management behavior models used by foreign companies in the conditions of coronacrisis are discovered and recommendations aimed at improving existing domestic models are provided. Prospects. The results of the research discover possibilities to develop leadership anti-crisis measures that will be effective in the future in conditions of uncertainty. The prospect of further research is to apply anti-crisis leadership measures for the development of domestic business in conditions of coronacrisis.


2021 ◽  
pp. 16-22
Author(s):  
Hanna BULKOT ◽  
Iryna MIRKO

Introduction. Today, cash accounting transactions are important in the organization and activities of any enterprise, because they cover almost all areas of its financial and economic activities and require significant attention from the auditor, as during their implementation may occur various violations and overuses by officials of the enterprise. Since cash is the most mobile asset and in today’s business environment, basically, all cash payments are non-cash (electronically), there is a high probability of overuse by third parties. Therefore, performing an audit of cash operations and implementation cybersecurity of data about their calculations is an extremely important issue to increase the efficiency of accounting and management them in enterprises. The purpose of the paper is to determine the role of cash audit for the company and ways to increase efficiency of its implementation in terms of cybersecurity of the enterprise. Results. The article acquaints with the work of various economists on the interpretation of the concept of “cash”, so we can say that cash – are the most liquid assets of the company, which are in the form of cash at the box office, cash in the bank accounts and demand deposits. The general strategy and the plan of cash audit in terms of cybersecurity of the enterprise are considered. The main reasons occurrence of problem ensuring of cybersecurity of operations with cash of the enterprise are indicated. An appropriate level of information security for cash transactions has been proposed in order to prevent threats in the enterprise. Ways to damage information security in the process of conducting an audit of cash of the enterprise are improved. Conclusions. Cash audit must be conducted in conjunction with the implementation of the necessary cybersecurity measures in the enterprise in order to reduce the level of disclosure, leakage and unauthorized access to confidential information about cash and to ensure a high level of protection of the company’s own information sources.


Author(s):  
Kateryna Sova ◽  
◽  
Natalia Yatsenko ◽  
Denys Zagirniak ◽  
◽  
...  

The article is devoted to the study of the impact of the introduction of International Financial Reporting Standards (IFRS) on changes in the investment climate in Ukraine. The relevance of the topic is that improving the practice of applying IFRS as a tool for exchanging financial information is one of the key conditions for improving the investment climate in Ukraine. The authors have created the generalized scheme that illustrates the chronological list of enterprises that are required by law to prepare financial statements in accordance with IFRS. It was noted that in 2018, in accordance with Part 2 of Article 12 of the law on accounting and financial reporting in Ukraine and resolution of the Cabinet of Ministers of Ukraine No. 547 from 11.07.2018, the criteria of enterprises that are required to prepare financial statements in accordance with IFRS were updated. This step significantly increased the level of application of international standards due to the adoption of such a decision at the legislative level. The dynamics of the number of IFRS enterprises in Ukraine was analyzed. The analysis showed that over the past three years, the number of almost all enterprises that must apply international standards has been growing. The advantages of using IFRS for different users of financial statements were determined. It was determined that the priority users of IFRS financial statements are investors. At the same time, it was noted that the main advantage for other users of financial statements prepared in accordance with international standards is the improvement of the investment climate. The dynamics of the Investment Attractiveness Index of Ukraine based on the Likert scale in the period from 2016 to 2020 was analyzed. The direct investment receipts to Ukraine from the European Union countries were studied. The dynamics of direct investment in the Ukrainian economy was analyzed for two types of economic activities that should form financial statements in accordance with IFRS, namely, the extractive industry and quarrying, as well as financial and insurance activities.


2015 ◽  
Vol 9 (2) ◽  
pp. 27-41 ◽  
Author(s):  
Tania Afroze ◽  
Md Kashrul Alam ◽  
Eliza Akther ◽  
Nahid Sultana Jui

The aim of this study is to find out the major challenges that hinder smooth operation of women entrepreneurs of Bangladesh. It also finds the reasons behind the success of the women entrepreneurship. Both primary and secondary data have been used to conduct the study. The questionnaire included questions about economic problems, family related issues, social constraints and other limitations faced by women entrepreneurs and the reasons behind their success. Women involved in various small and medium enterprises take on the challenge to work in a male-dominated society, competitive and complex economic and business environment. However, the identified challenges are inadequate capital, sales promotion, getting permission to start-up a business, gender discrimination, illiteracy and lack of knowledge among women, non-availability of training program and technical support, lack of managerial experience, in some cases young people make ill talk about the enterprise and so on. Personal qualities such as hard work and perseverance, management skills and marketing skills, support provided by their spouses or family are the main reasons behind the success of the women entrepreneurs. The level of participation of women in mainstream economic activities remains insufficient and the percentage of women in business is still much below than that of their male counterparts.Journal of Business and Technology (Dhaka) Vol.9(2) 2014; 27-41


2003 ◽  
pp. 37-45
Author(s):  
Oleksiy R. Tytarenko

The main purpose of Christian social teaching is to form a person's Christian outlook, to provide the Christian with answers to the questions of the present and specific recommendations regarding the model of behavior in different situations in life. In its turn, social doctrine expresses a confessional perspective on the problems of modern life faced by believers. This view is formulated in special documents of denominations, the totality of which constitutes the "social doctrine of the Church"


Author(s):  
Bogdan Gulyamov

Orthodox social doctrine as a discipline is formed without the elements of scholastic thinking that are characteristic of Catholicism. This is due to the fact that social doctrine in Orthodoxy is thought of as an expression of tradition, not the teaching of the church. Also, the methodology of the social doctrine of the Ecumenical Patriarchate was significantly influenced by the fact that the initial principle for all reflections was the value of the dignity of the individual. The absolutization of this value has made it possible to create a Christian humanism that opposes the ideological extremes of modern cultural wars, including the abuse of the idea of human rights. The ROC uses methodological anti-scholasticism in the construction of social doctrine to legitimize the ideas of Orthodox fundamentalism. Against this background, the social doctrine of the Ecumenical Patriarchate is becoming a worldview alternative, critical to the development of Ukrainian theology and education.


Vestnik NSUEM ◽  
2021 ◽  
pp. 46-78
Author(s):  
M. L. Pyatov

The main stages of creative career of professor of Saint Petersburg State University Valery Viktorovich Kovalev (1948–2020), who restored the national school of accounting study which treated the balance sheet as a financial model of the company, are shown. The paper characterizes the specifics of the Soviet school of analysis of economic activities of enterprises formed by the start of Perestroika in the USSR. The scope of the methodological tasks placed before accountant theorists by new business environment in the conditions of the development of post-Soviet economy in Russia is shown. The paper reveals the methodological basis of the methods, suggested by V.V. Kovalev, of analysis of accounting reporting of legally independent business entity in the conditions of market economy, as synthesis of the developments of national accountants of the early 20th century and conceptual framework of English-American school of corporate finance of the late 20th century. The relation of the content of the works by Kovalev to the provisions made by A.P. Rudanovsky (1863–1931) is characterized. The paper presents the influence of several personal qualities of professor Kovalev as a researcher on the development of his ideas ranging from the set of indicators of dynamic analysis of accounting reporting to a new national school of financial management which united the concepts of the Continental European and English-American accounting traditions for the first time. The paper characterizes educational activities of V.V. Kovalev in the 1990s and reveals the content of his works regarding the history of financial science. The success of Kovalev as a propagandist of accounting as science is explained.


2021 ◽  
Vol 28 (4) ◽  
pp. 80-95
Author(s):  
L. A. Kitrar ◽  
T. M. Lipkind ◽  
N. A. Usov

The article analyzes the short-term effects of aggregate economic sentiment on the expected GDP growth in Russia based on the results of regular large-scale surveys of business activity of the Federal State Statistics Service (Rosstat) for the period 1998–2021. The main purpose of the study is to substantiate the predictive value of the opinions of economic agents in expanding macroeconomic information, especially during crisis periods. The authors aggregate quarterly information for the analyzed period on 18 indicators of surveys with a sample of about 24,000 organizations in basic kinds of economic activity and 5,000 consumers in all Russian regions in a composite economic sentiment indicator (ESI). Then, a statistical analysis of the time series of ESI and GDP growth is carried out, including the identifcation of the integrability order with testing for stationarity and the presence of causality between indicators. The authors prove the possibility of using a vector autoregression (VAR) model with dummy variables to measure the investigated relationship.The forecasting results reflect the interconnection of two time series with the response in the dynamics of the estimated variable (GDP growth) to the reaction of the business environment and the simulation of fluctuations in the ESI dynamics, which are set by the authors and correspond to the expected economic sentiments amid possible crisis changes. Probabilistic estimates of GDP growth until mid-2022 are based on scenario impulses in the ESI dynamics at the 3rd quarter of 2021, which differ in the amplitude and duration of their impact on economic growth, primarily due to coronavirus shocks. According to the results, under all scenarios for the development of business trends introduced by the authors, national economic growth can exceed by the middle of 2022 the pre-pandemic level of the 4th quarter of 2019 (102,9%).


Author(s):  
Piyadasa Edirisuriya ◽  
Abeyratna Gunasekarage

Many countries in the South Asia region are global players in many aspects due to the nature of emerging markets as well as being democratic countries irrespective of the fact that many people in the region are troubled by higher level of poverty. Many years of regulation in the South Asian region has hampered economic growth and reduced the level of efficiencies in almost all economic activities. However, implementation of market deregulations since the early 1980s in many sectors has benefited the majority of countries in the region in a number of ways. Among others, one of the most significant benefits is the integration of markets in the financial as well as other economic sectors generating better economic achievements. In this study, we examine the process of economic and financial market integration as well as cost/benefit of such a process. We find significant benefits of economic and financial market integration to the region.


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