scholarly journals ASSESMENT OF INVESTMENT ATTRACTIVNESS OF UKRAINE

2021 ◽  
Vol 3 (38) ◽  
pp. 379-389
Author(s):  
L. Hrytsenko ◽  
О. Zakharkin ◽  
N. Dekhtyar ◽  
K. Shamkalo
Keyword(s):  
Capital Investment ◽  
Jel Classification ◽  
Investment Risk ◽  
Individual Country ◽  
Investment Activity ◽  
Macroeconomic Analysis ◽  
Important Means ◽  
Definition Of ◽  
The Relationship ◽  
Important Basis

Abstract. In the current conditions investment is an important basis for the development of many levels of the economic system and can be considered as a driver of country`s economic development. They are necessary to increase the production rate, modernize the economic complex, diversify the economy. Assessment of investment attractiveness is considered as an important means of optimal achievement of investment goals, which ensures the performance of the function of investment management mechanism. The investment attractiveness of an individual country, region, industry or enterprise is an important guideline for the investor in the issue of deciding on capital investment. In the current conditions of globalization of the economy in assessing the investment attractiveness of the country is becoming increasingly important image of the country in the international arena, its position in the leading rankings, the experience of other investors in the country. The article considers the essence of the concept of “investment attractiveness” and offers its own author's definition of this concept. Describe the methodological approaches to assessing investment attractiveness at different levels of the economic hierarchy. The relationship between the definitions of investment attractiveness, climate, potential, risk and activity has been studied. A macroeconomic analysis of the dynamics of Ukraine's position in the light of international ratings and indices is held. Organizations and ratings that assess the investment attractiveness of the state are presented. Methods of ratings of investment attractiveness of countries are substantiated. A comprehensive assessment of Ukraine's investment attractiveness in recent years has been made. The factors that lead to changes in the transformation processes in the country, the aggravation of the general economic situation, the shortage of domestic financial resources and the problem of attracting foreign investment, which in turn hinder the increase of investment attractiveness of Ukraine are considered. Recommendations for improving the investment attractiveness of Ukraine in modern conditions are given. Key words: investments, investment attractiveness, international ratings and indices, investment activity, investment climate, investment potential, investment risk. JEL Classification E22, F21, O11 Formulas: 0; fig.: 1; tabl.: 2; bibl.:31.

scholarly journals ACCOUNTING FOR CAPITAL INVESTMENTS AND ITS IMPROVEMENT

2021 ◽  
Vol 2021 (1) ◽  
Author(s):  
О. Kravchenko ◽  
N. Ovcharova ◽  
A. Baha ◽  
D. Kravchenko
Keyword(s):  
Internal Control ◽  
Capital Investment ◽  
Information Needs ◽  
Rapid Development ◽  
Production Costs ◽  
Capital Investments ◽  
Investment Activity ◽  
Efficient Operation ◽  
Definition Of ◽  
And Control

At present, issues related to investment activities in Ukraine are very important. Of particular importance is the investment activity related to capital investment, creating a solid foundation for stable, efficient operation and rapid development of each enterprise. Insufficient capital investment can lead to limited opportunities, loss of income, increased production costs, increased production shortages, loss of competitiveness and decline of the enterprise. For effective management of capital investments of the enterprise the system of accounting and analytical support based on reliable definition of their cost, the mechanism of their reflection in the account and the reporting, effective system of the analysis and internal control is important. This study is devoted to the consideration of theoretical and methodological issues and problems of organization of accounting of capital investment accounting, identification of areas for improvement. This article analyzes domestic and international regulations on accounting to determine the nature and composition of capital investments. The issue of formation and differentiation of capital investment costs is considered. The classification of capital investments on various grounds is reflected, which is important for the formation of a proper organization of accounting and control in the enterprise. Sources of capital investment are the company's own funds, the use of budget funds or extrabudgetary funds, other sources of funding. The main sources of financing capital investments today are the own funds of enterprises. Generalized approaches to reflect capital expenditures that are associated with the creation or acquisition of non-current assets, as well as those that are included in the initial cost of such objects, in the accounts. It is proposed to streamline accounting through the introduction of additional sub-accounts that will meet the various information needs for analysis and control of capital investments in the enterprise. To separate the components of capital investments, the characteristics of the new sub-accounts to account 15 "Capital investments" are given. The main elements that need to be disclosed in the order on the company's accounting policy for capital investment are presented.

scholarly journals Estimating Sector-Specific Data of the Electric Power Industry to Analyze the Effect of the Liberalization: The Case of Japan

2020 ◽  
Author(s):  
Yasunobu Wakashiro
Keyword(s):  
Electric Power ◽  
Electric Power Industry ◽  
Electricity Industry ◽  
Jel Classification ◽  
Annual Reports ◽  
Retail Sector ◽  
Input Output ◽  
Specific Data ◽  
Definition Of ◽  
The Relationship

Abstract Input-output tables are employed to analyze the liberalization of electricity industries around the world. However, the input-output tables do not have sectoral data of the electricity industry in many countries. Electricity industries that consist of an electricity generation, transmission, and retail (and/or distribution) sector have experienced the different degrees of liberalization; the generation and retail sector have experienced liberalization in many countries or regions, while the transmission sector has not faced liberalization. In this study, we estimate the sectoral data of the electricity industry in an input-output table by using annual reports of the electric power companies and also defined the relationship among the sectors. Finally, we find that the data which are analyzed by previous methods can distort policy decisions and that especially the definition of the sectors' intersection in the industry is critical.Category & Number: 5. Industrial Organization and Structural PolicyJEL Classification: C32, C33, Q41, Q48

scholarly journals Improving the methodological tools for assessing the contribution of the innovation and investment component to increase the cost of high-tech business

2019 ◽  
Vol 69 ◽  
pp. 00148
Author(s):  
Yury Doroshenko ◽  
Irina Malykhina ◽  
Irina Somina ◽  
Starikova Maria
Keyword(s):  
Business Owners ◽  
High Tech ◽  
Investment Activity ◽  
High Tech Industry ◽  
Methodological Approaches ◽  
Definition Of ◽  
Investment Process ◽  
The Cost ◽  
The Relationship

Relevance of the research topic is due to the specificity and growing strategic importance of the development of high-tech industry, the production of high-tech products, as well as the desire of business owners to constantly increase its value. The main problems and prospects for the intensification of innovation in terms of its impact on the speed and quality of its development are reviewed. The essential characteristics of innovation and investment activity are analyzed, the progressiveness of the stages of functioning of the subjects of the innovation and investment process, united by a common goal, is revealed. Contributed by the author to the definition of high-tech business. Analyzed the main methodological approaches to assessing the value of the business. The factors that have the greatest influence on the formation of conditions for increasing the cost of high-tech business have been studied. The methodological tools for assessing the contribution of the innovation and investment component to the increase in the value of the high-tech business have been improved. The nature of the relationship and interdependence of two types of activity: innovation and investment, as well as opportunities for the development of high-tech business and the growth of its value are analyzed.

scholarly journals Definition of the concept of “material and technical resources” and their relationship with other resources in construction

2020 ◽  
pp. 252-265
Author(s):  
Mariia Gumenna-Derii
Keyword(s):  
Research Methods ◽  
Null Hypothesis ◽  
Capital Investment ◽  
Alternative Energy ◽  
Theoretical Research ◽  
Construction Technology ◽  
Definition Of ◽  
Object Of Study ◽  
And Control ◽  
The Relationship

Introduction. This article makes a null hypothesis about the impossibility of the existence of material and technical resources as an independent object of study, because these resources cann’t be profitable or social effective without other resources. It is clear that material and technical resources become productive when interacting with financial, informational, innovative, time and other types of resources. The emergence of alternative energy sources, constant change of laws, improvement of construction technology, constant struggle for resources, changing financial vectors place new demands on the material and technical resources of construction and require new approaches to accounting and control. The purpose of the study is to formulate a definition of «material and technical resources» and identify their relationship with other resources in construction. Research methods. In the article has been used general scientific and specific research methods, in particular: comparison – to study of theoretical research of the conceptual and categorical apparatus of material and technical resources, and also assets and resources; graphic - to study the amount of capital investment in housing; analysis and synthesis - to identify ways of interaction of material and technical and other types of resources. Results of the research. In the study detected differences in the definition of «resources» and «assets». It is recognized that the concept of «resources» is broader than – «assets», which allows to distinguish these two definitions for future analysis of their components. Based on the analysis of the concepts of «material» and «technical» resources, the author’s definition of «material and technical resources» is formulated. To existing definitions is added that material and technical resources are one of the main elements of entrepreneurial potential, and also that their use brings not only profit, but also social effect, especially in construction. In addition, the relationship between logistics and other resources has been disclosed. The null hypothesis has been proved, it’s about material and technical resources which are not effective without connections with other resources, and their potential is assessed under the condition of interaction with financial, informational, organizational and time resources. Perspectives. In future studies, it’s advisable to disclose the genesis of material and technical resources; identify the main problems of their formation and efficiency of use; to assess the dynamics and trends of the behavior of analytical indicators and make appropriate proposals; develop a model of the relationship of material, technical and financial resources in accounting and control etc.

ADMINISTRATIVE AND LEGAL STATUS OF THE CAPITAL OF UKRAINE - THE HERO CITY OF KYIV AS A GUARANTEE OF THE RIGHTS OF CITIZENS OF UKRAINE AND THE TERRITORIAL COMMUNITY OF THE CITY

2017 ◽  
Author(s):  
Oleksii Chepov ◽  
Keyword(s):  
Legal Status ◽  
Modern World ◽  
Legal Regime ◽  
Legal Doctrine ◽  
City Councils ◽  
The Social ◽  
District Management ◽  
Definition Of ◽  
The Relationship ◽  
The City

The qualitative and clear definition of the legal regime of the capital of Ukraine, the hero city of Kyiv, is influenced by its legislative enshrinement, however, it should be noted that discussions are ongoing and one of the reasons for the unclear legal status of the capital is the ambiguity of current legislation in this area. Separation of the functions of the city of Kyiv, which are carried out to ensure the rights of citizens of Ukraine and the functions that guarantee the rights of the territorial community of the city of Kyiv. In the modern world, in legal doctrine and practice, the capital is understood as the capital of the country, which at the legislative level received this status and, accordingly, is the administrative and political center of the state, which houses the main state bodies and diplomatic missions of other states. It is the identification of the boundaries of the relationship between the competencies of state administrations and local self-government, in practice, often raises questions about their delimitation and ways of regulatory solution. Peculiarities of local self-government in Kyiv city districts are defined in the provisions of the Law on the Capital, which reveal the norms of the Constitution in these legal relations, according to which the issue of organizing district management in cities belongs to city councils. Likewise, it is unregulated by law to lose the particularity of the legal status of the territory of the city. It should be emphasized that the subject of administrative-legal relations is not a certain administrative-territorial entity, but the social group is designated - the territorial community of the city of Kiev, kiyani. Thus, the provisions on the city of Kyiv partially ignore the potential of the territorial community.

Compliance and Conflict of Value in Public Policy Implementation: Comparison between the New Order and the Reformation Era

2018 ◽  
Vol 2 (2) ◽  
pp. 99 ◽  
Author(s):  
Dwiyanto Indiahono ◽  
Erwan Purwanto ◽  
Agus Pramusinto
Keyword(s):  
Public Policy ◽  
Policy Implementation ◽  
Local Level ◽  
Group Discussion ◽  
New Order ◽  
The Reformation ◽  
Public Policy Implementation ◽  
Definition Of ◽  
Conflict Of Value ◽  
The Relationship

This research aims to examine differences in the relationship of bureaucratic and political officials during the New Order (Soeharto’s era) and the Reformation (post-Soeharto) era within the arena of public policy implementation. This is a matter of importance given that there is a change in relations between the two from integration in the New Order to bureaucratic impartiality in the Reformation Era. This study attempts to answer the question: How were the relations of bureaucratic and political officials in the implementation of local level public policy during the New Order and the Reformation Era? A qualitative research has been conducted in Tegal Municipality using the following data collection techniques: interview, focus group discussion, documentation, and observation. Tegal Municipality was selected as the study location because of the unique relationship shown between the mayor and the bureaucracy. Its uniqueness lies in the emergence of bureaucratic officials who dare to oppose political officials, based on their convictions that bureaucratic/public values should be maintained even if it means having to be in direct conflict with political officials. This research indicates that the relationship between bureaucratic and political officials in the arena of local level policy implementation during the New Order was characterized as being full of pressure and compliance, whereas during the Reformation Era bureaucrats have the audacity to hinder policy implementation. Such audacity to thwart policies is considered to have developed from a stance that aims to protect public budget and values in policies. The occurring conflict of values here demonstrates a dichotomy of political and bureaucratic officials that is different from the prevailing definition of politics-administration dichotomy introduced at the onset of Public Administration studies.

The Concept of Europeanization and Possibilities of its Application to the Analysis of Ukraine-EU Relations

2017 ◽  
pp. 149-160
Author(s):  
Natalia Popova
Keyword(s):  
European Integration ◽  
Theoretical Research ◽  
Member States ◽  
External Governance ◽  
Definition Of ◽  
The Relationship ◽  
Eu Studies ◽  
The Eu

The concept of Europeanization has become quite fashionable in EU studies in recent years. It is often used for the analysis of the relations between the EU and non-member states. The aim of the article is to examine the possibilities of its application in explaining the relationship between the EU and Ukraine. The structure of the article is as follows: firstly, the concept of Europeanization is defined considering such two disputable issues as distinguishing among concepts of Europeanization and European integration as well as Europeanization and EU-ization. Next, the evolution of the theoretical research of Europeanization and definition of this concept are analyzed. Two main mechanisms of Europeanization (conditionality and socialization) are examined. The author considers main approaches to the analysis of the "external" Europeanization emphasizing the concept of "external governance". Three groups of factors which influence the effectiveness of Europeanization are briefly analyzed. And finally, the peculiarities of application of the Europeanization concept to the Ukraine-EU relations are outlined. Keywords: EU, Ukraine, Europeanization, EU-ization, ‘external’ Europeanization, conditionality, socialization, concept of ‘external governance’

О вопросах фольклоризма в письменной литературе

2019 ◽  
pp. 31-33
Author(s):  
Суусар Искендерова
Keyword(s):  
Modern Science ◽  
Folk Songs ◽  
Point Of View ◽  
The Past ◽  
Scientific Term ◽  
Literature Culture ◽  
Definition Of ◽  
The Relationship

Аннотация: Исследование проблемы фольклоризма является наиболее актуальной в современной науке о фольклоре. На разных этапах развития художественной литературы для формирования индивидуального творчества писателя особенно значимым становятся фольклорные жанры, сюжетные мотивы и художественные средства. В статье рассматривается связь письменной литературы и фольклора, особенно точка зрения проблеме фольклоризма в прошлом и их анализ. Термин «фольклоризм» начал использоваться советскими исследователями учеными как научный термин еще в 1930-х гг. Термин «фольклоризм» используется в различных сферах культуры, а в этой статье мы будем рассматривать в литературе. Несмотря на то, что на протяжении многих лет этот вопрос изучается литературоведами, фольклористами, все -таки нет единого теоретического определения понятия. Ключевые слова: фольклор, фольклоризм, литература, культура, письменная литература, художественная литература, оседлый народ, пословицы и поговорки, фольклорные песни. Аннотация: Көркөм адабияттын өнүгүүсүнүн ар кайсы баскычтарында сүрөткердин жеке чыгармачылыгынын калыптанышы үчүн фольклордук жанрлар, сюжеттер, мотивдер жана көркөм каражаттар айрыкча мааниге ээ. Макалада жазма адабият менен фольклордук карым-катышы, айрыкча фольклоризм маселеси жөнүндө мурдагы көз караштарга кайрылып, аларга талдоо жүргүзүү менен бирге автор өз байкоолорунда келтирет. “Фольклоризм” деген илимий термин 1930-жылы баштап колдонула баштаган. “Фольклоризм” термини маданияттын түрдүү сфераларында кеңири колдо- нулат, бул жерде адабияттагы колдонулушун каралат. Макалада адабий материал менен фольклордук байланышын терең түшүнүү үчүн адабий фольклоризм маселесинин талаштуу жактары каралат. Түйүндүү сөздөр: фольклор, фольклоризм, адабият, маданият, жазма адабият, көркөм адабият, көчмөн калк, макал-лакап, фольклордук ырлар. Annotation: The study of the problem of folklore is the most relevant in the modern science of folklore. At various stages in the development of fiction, folklore genres, plot motifs, and artistic means become especially significant for the formation of the writer's individual creativity. The article examines the relationship between written literature and folklore, especially the point of view of the problem of folklorism in the past and their analysis. The term "folklorism" began to be used by Soviet scholars as a scientific term back in the 1930s. The term "folklorism" is used in various fields of culture, and in this article we will consider in the literature. Despite the fact that for many years this issue has been studied by literary scholars, folklorists, all the same there is no single theoretical definition of the concept. Keywords: folklore, folklorism, literature, culture, written literature, fiction, settled people, proverbs and sayings, folk songs.

Sifat-sifat Submodul Prima dan Submodul Prima Lemah

2020 ◽  
Vol 2 (2) ◽  
pp. 183
Author(s):  
Hisyam Ihsan ◽  
Muhammad Abdy ◽  
Samsu Alam B
Keyword(s):  
Prime Ideal ◽  
Literature Study ◽  
Prime Submodules ◽  
Unitary Module ◽  
Prime Submodule ◽  
Definition Of ◽  
The Relationship

Penelitian ini merupakan penelitian kajian pustaka yang bertujuan untuk mengkaji sifat-sifat submodul prima dan submodul prima lemah serta hubungan antara keduanya. Kajian dimulai dari definisi submodul prima dan submodul prima lemah, selanjutnya dikaji mengenai sifat-sifat dari keduanya. Pada penelitian ini, semua ring yang diberikan adalah ring komutatif dengan unsur kesatuan dan modul yang diberikan adalah modul uniter. Sebagai hasil dari penelitian ini diperoleh beberapa pernyataan yang ekuivalen, misalkan  suatu -modul ,  submodul sejati di  dan ideal di , maka ketiga pernyataan berikut ekuivalen, (1)  merupakan submodul prima, (2) Setiap submodul tak nol dari   -modul memiliki annihilator yang sama, (3) Untuk setiap submodul  di , subring  di , jika berlaku  maka  atau . Di lain hal, pada submodul prima lemah jika diberikan  suatu -modul,  submodul sejati di , maka pernyataan berikut ekuivalen, yaitu (1) Submodul  merupakan submodul prima lemah, (2) Untuk setiap , jika  maka . Selain itu, didapatkan pula hubungan antara keduanya, yaitu setiap submodul prima merupakan submodul prima lemah.Kata Kunci: Submodul Prima, Submodul Prima Lemah, Ideal Prima. This research is literature study that aims to examine the properties of prime submodules and weakly prime submodules and the relationship between  both of them. The study starts from the definition of prime submodules and weakly prime submodules, then reviewed about the properties both of them. Throughout this paper all rings are commutative with identity and all modules are unitary. As the result of this research, obtained several equivalent statements, let  be a -module,  be a proper submodule of  and  ideal of , then the following three statetments are equivalent, (1)  is a prime submodule, (2) Every nonzero submodule of   -module has the same annihilator, (3) For any submodule  of , subring  of , if  then  or . In other case, for weakly prime submodules, if given  is a unitary -module,  be a proper submodule of , then the following statements are equivalent, (1)  is a weakly prime submodule, (2) For any , if  then . In addition, also found the relationship between both of them, i.e. any prime submodule is weakly prime submodule.Keywords: Prime Submodules, Weakly Prime Submdules, Prime Ideal.

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