scholarly journals ENVIRONMENTAL POLLUTION AS A COMPONENT OF THE GLOBAL ECOLOGICAL CRISIS: NATIONAL LEVEL

2020 ◽  
pp. 39-51
Author(s):  
Oksana Minina ◽  
◽  
Olha Stepanivna Shevchenko ◽  
Yevhiniia Andriivna Moroz ◽  
◽  
...  
Keyword(s):  
Environmental Pollution ◽  
National Level ◽  
Ecological Crisis ◽  
Main Task ◽  
Negative Consequences ◽  
Production Scale ◽  
Relevant Today ◽  
Environmental Measures ◽  
Main Components ◽  
The Impact

The problem of environmental pollution is exacerbated every year and is undoubtedly a global problem. However, the effectiveness of its solution depends on the efforts of individual countries, their awareness of the impending threat, responsible and systematic control, continuous monitoring and study of trends. Given the urgency and scale of coverage, the impact on health and quality of life, interdependence and interdependence globally, environmental pollution needs to be addressed gradually and simultaneously in each country, ultimately ensuring a synergistic global impact. Numerous modern studies on this issue have significantly supplemented the theoretical and practical basis of environmental and economic sciences, formed not only the conceptual apparatus, but also added analytical tools, but the world continues to grow, the world's population grows, consumption increases, production scale and, consequently, pollution environment, which is an integral part of the anthropogenic impact of society. That is why the analysis, identification of trends, modeling of pollution processes and possible consequences remains relevant today. The main task of this study is to monitor the environment of Ukraine in terms of pollution of its main components, identify major sources and trends, build trends to further predict the development of the situation, which will be an information base for management decisions aimed at leveling the negative consequences for our country and its population, and for the global ecological system. The analysis conducted in the work revealed unfavorable trends in environmental pollution in Ukraine and the problem of insufficient funding for environmental measures, especially in terms of environmental investment. The attention of the state, taking into account the requirements of the outside world, the degree of interdependence of countries on each other's behavior in the environmental sphere, should be focused on solving this problem.

Financial Risks of the Bank: Assessment and Mechanism of Neutralization

2020 ◽  
Vol 22 (1) ◽  
pp. 6-12
Author(s):  
Nelia Volkova ◽  
◽  
Alina Mukhina ◽  
Keyword(s):  
Risk Assessment ◽  
Financial Stability ◽  
Financial Risk ◽  
Stable Operation ◽  
Financial Risks ◽  
Negative Consequences ◽  
Conceptual Approach ◽  
Relevant Today ◽  
Banking Institution ◽  
The Impact

Abstract. Introduction. The issue of financial risk management of commercial banks is quite relevant today, because the activity of banks is the most risky of all. The presence of risks in banking can lead to unexpected losses, namely the loss of own resources. That’s why for the stable operation of the bank without loss the priority is to assess the financial risks, which is the basis for their further neutralization. Purpose. The purpose of the article is to develop conceptual provisions for assessment financial risks and justifying the need to neutralize them. Results. The article analyzes the impact of risks on the financial stability of a banking institution. The main methods of bank risk assessment are considered. All these include the statistical method, the analytical method, the expert method, the analogue method and the combined method. The necessity of neutralization of financial risks in order to avoid negative consequences is substantiated. Also the methods of bank risks neutralization are considered. It should be noted that these methods of neutralization can not only be used, but also supplement the list with new methods must be done, which in the future will protect the bank from the influence of undesirable factors. A conceptual approach to the assessment and neutralization of financial risks is proposed. This conceptual approach aims to ensure effective assessment of the level of risk with their subsequent neutralization Conclusions. Use of a conceptual approach will allow an effective risk assessment and decision-making to avoid or accept risk. Thanks to using this approach, the banking institution will be able to react swiftly to the presence of financial risks and to prevent the occurrence of negative consequences, which may lead to a violation of the financial stability of the bank.

scholarly journals Approaches to Evaluation of Environmental and Economic Damage to the Kuzbass Agglomeration Caused by Coal Mining Industry Development

2019 ◽  
Vol 134 ◽  
pp. 03009
Author(s):  
Piotr Kosinskiy ◽  
Vladimir Merkuriev ◽  
Aleksey Medvedev
Keyword(s):  
Quality Of Life ◽  
Environmental Pollution ◽  
Coal Mining ◽  
Mining Industry ◽  
Economic Damage ◽  
Negative Consequences ◽  
Coal Mining Industry ◽  
Regional Product ◽  
The Impact

The article is devoted to the study of coal mining industry problems in a region and environmental and economic damage caused by its activities. It is found that the intensive development of coal mining industry is accompanied by negative environmental consequences associated with the impact on social and economic indicators of a region and the quality of life of the population. The methodology for analysis and evaluation of environmental and economic damage to a regional economy based on the loss of gross regional product (GRP) and associated with the loss of working time due to the incidence of the population, determined by the level of environmental pollution, was developed. The developed methodology solves the problem of evaluating the impact of environmental components not only on environmental and economic damage, characterized by GRP losses, but also on the quality of life of the population. In addition, the optimization nature of the presented model allows finding the economic potential of producers and the objective efficiency of enterprises, which will make it possible to compensate for damage caused by environmental pollution that is adequate to the negative consequences of their activities.

Risks of investment activity in tourism and hotel-restaurant business

2020 ◽  
pp. 154-160
Author(s):  
Tamara Smovzhenko ◽  
Oryslava Korkuna ◽  
Ivan Korkuna ◽  
Oleh Tsilnyk
Keyword(s):  
Complex Analysis ◽  
External Funding ◽  
Economic Sectors ◽  
Investment Activity ◽  
Funding Sources ◽  
Relevant Today ◽  
Main Components ◽  
Investment Capacity ◽  
The Impact ◽  
To Receive

Development of tourism and hotel economy in Ukraine and efficient activity of enterprises in the domain substantially depend on the investment capacity of the whole country that is formed by various financial sources, including the attracted investment. Investment resources are one of the main components of resources maintenance of these economic sectors, yet it is worth mentioning that the investors in any crisis face the risks of investing in the business. Therefore, investment activity risks in tourism and hotel-restaurant business are very relevant today. The paper aims to research the investment activity in tourism and the hotel-restaurant business and to determine the main dangers and risks. The paper researches the investment activity in tourism and hotel-restaurant business. The existing range of intersectoral links in tourism and hotel-restaurant business is characterized. The advantages of investment activity in the domain both for the country’s economy and for the investor are outlined. The process of investment activity planning to provide the enterprise with the necessary investment resources to improve the efficiency of its investment activity in the future is explained. The complex analysis of investment risks is conducted. The investment activity risks in tourism and hotel-restaurant business are classified. The impact of investment risks on the development of tourism and hotel-restaurant business is determined. The paper emphasizes that high risks of investing that can lead to failing to receive the planned income or loss of invested funds are among the essential risks that restrain the growth of external funding sources of the investment activity.

scholarly journals FISCAL SPACE FOR EMERGENCIES IN MUNICIPALITIES

2021 ◽  
Vol 5 (40) ◽  
pp. 356-364
Author(s):  
V. Pylypiv ◽  
V. Ventsel ◽  
N. Ventsel
Keyword(s):  
Health Care ◽  
Local Governments ◽  
Financial Stability ◽  
Social Protection ◽  
Local Level ◽  
National Level ◽  
Jel Classification ◽  
Negative Consequences ◽  
Fiscal Space ◽  
The Impact

Abstract. Emergencies that have become an integral part of the lives of different municipalities and the threat of their negative consequences requires an adequate response from local governments. The article outlines the main causes of such situations and substantiates the need to address them by joining efforts both at the national level and at the level of local self-government. The concept of fiscal space is considered by the authors as the presence of a certain budget reserve to achieve the desired goals without violating financial stability. In the context of emergencies, this is a fiscal space to fund certain goals, which can sometimes be actualized in a very short time (as happened with the situation in health care in  2020). The possibility of targeting the fiscal space in the field of health care, social protection, overcoming the effects of natural disasters, combating poverty, achieving the goals of sustainable development, etc. is noted. The article presents the results of a study of the impact of emergencies (eg, the COVID-19 pandemic) on the ability of local authorities to respond to their consequences. The authors analyzed budget expenditures to combat COVID-19 and assessed changes in the financial capacity of municipalities and funding priorities, including funding for pandemic control at the national and subnational levels, the impact of the COVID-19 pandemic on municipal finances in terms of compliance with the principles of the European Charter of Local Self-Government, the impact on funding priorities at the local level and municipality development strategies, the ability of local governments to respond to emergencies and highlighted some already tested effective practices. The article examines the methods of forming fiscal space, which were used to overcome the consequences of emergencies: reprioritization of expenditures, improving the efficiency of available resources, revenues to local budgets, which are additionally obtained due to understatement of initial revenue plans, reserve fund. Key words: fiscal space, emergencies, municipal finances, municipalities. JEL Classification r51 Formulas: 0; fig.: 1; tabl.: 1; bibl.: 15.

scholarly journals Transnational Corporations in the Conditions of Globalization of Ukrainian Economy

2021 ◽  
Vol 1 (516) ◽  
pp. 21-27
Author(s):  
E. V. Voskoboeva ◽  
◽  
O. S. Romashchenko ◽  
Keyword(s):  
World Economy ◽  
Transnational Corporations ◽  
Retail Trade ◽  
Main Task ◽  
Industrialized Countries ◽  
Negative Consequences ◽  
Economic Activities ◽  
Actual Problem ◽  
The World ◽  
The Impact

This article is concerned with the actual problem of development of transnational corporations (TNCs) in the context of globalization of the economy. The main characteristic feature of TNCs is their ability to plan, organize and control economic activities in different countries. Precisely this is a trait that distinguishes a TNC from other participants in the world economic system. The article carries out a comprehensive study of the impact of transnational corporations on the world economy. The study identifies that the influence of transnational corporations on the world economy, regardless of the level of their development, is increasing. Therefore, foreign direct investment is an important mechanism through which savings are transferred from advanced, industrialized countries to developing countries. Thus, it is identified that among foreign investors the most investment attractive in Ukraine are industry, wholesale and retail trade, professional, scientific and technical activities, information and telecommunications, financial sphere and real estate operations. Also attractive for TNCs from industrialized countries is the investment in the infrastructure of business servicing, first of all, enterprises with foreign investments. It is also examined that most foreign capital was invested in Dnipropetrovsk, Kyiv, Donetsk, Odesa, Poltava, Lviv and Kharkiv regions. It is concluded that the main task is not to confront or combat the influence of large foreign TNCs, but to align their interests with the strategic priorities of the Ukrainian economy, as well as to create own competitive TNCs. To this end, the main competitive advantages and negative consequences of transnational corporations are allocated.

scholarly journals THE IMPACT OF THE DEVELOPMENT OF THE TOURIST INDUSTRY ON THE ENVIRONMENT

2021 ◽  
Author(s):  
Yulia Yukhnovska
Keyword(s):  
Environmental Protection ◽  
Negative Impact ◽  
Economic Value ◽  
Global Scale ◽  
Tourism Industry ◽  
Capital Investments ◽  
Negative Consequences ◽  
Beneficial Impact ◽  
Environmental Measures ◽  
The Impact

The article considers the topical issue of the impact of the tourism industry on the environment. The main goal is to analyze the current state of the environment and the impact on it of the tourism industry of Ukraine. Informative-analytical methods, comparison methods, etc. were used during the research. The quality of the environment, both natural and artificial, is important for the tourism industry. However, the relationship of the tourism industry in Ukraine with the environment is complex. The tourism industry involves many activities that can have a negative impact on the environment. Many of these impacts are related to the construction of general infrastructure objects such as roads and airports, tourist facilities, including resorts, hotels, restaurants, shops, marinas and more. The negative consequences of the development of the tourism industry can gradually destroy the environment, the resources on which it depends. On the other hand, the tourism industry has the potential to create a beneficial impact on the environment, contributes to the protection and preservation of the environment. It is a way to raise awareness of environmental values, and it can serve as a tool to finance the protection of natural areas and increase economic value. The paper examines the impact of the tourism industry on natural resources, environmental pollution and the physical environment. In addition, the impact of the tourism industry on the environment on a global scale is analyzed. The main positive and negative external effects of the development of the tourism industry of Ukraine are analyzed in the article; the essence of environmental problems of the development of the tourism industry; capital investments for environmental protection by types of environmental measures in Ukraine are analyzed; current costs for environmental protection by types of environmental measures in Ukraine and proposed ways to minimize the negative consequences of the processes “tourism industry ‒ environment”.

Pengaruh Budaya Terhadap Akuntansi, Auditing Dan Praktik Akuntansi Internasional

2016 ◽  
Vol 3 (1) ◽  
pp. 78-95
Author(s):  
Priyastiwi Priyastiwi
Keyword(s):  
Cultural Values ◽  
Leadership Style ◽  
Financial Reporting ◽  
National Level ◽  
Deep Understanding ◽  
Cultural Dimensions ◽  
Financial Disclosure ◽  
Cross Cultural Differences ◽  
The Future ◽  
The Impact

The purpose of this article is to provide the basic model of Hofstede and Grays’ cultural values that relates the Hofstede’s cultural dimensions and Gray‘s accounting value. This article reviews some studies that prove the model and develop the research in the future. There are some evidences that link the Hofstede’s cultural values studies with the auditor’s judgment and decisions by developing a framework that categorizes the auditor’s judgments and decisions are most likely influenced by cross-cultural differences. The categories include risk assessment, risk decisions and ethical judgments. Understanding the impact of cultural factors on the practice of accounting and financial disclosure is important to achieve the harmonization of international accounting. Deep understanding about how the local values may affect the accounting practices and their impacts on the financial disclosure are important to ensure the international comparability of financial reporting. Gray’s framework (1988) expects how the culture may affect accounting practices at the national level. One area of the future studies will examine the impact of cultural dimensions to the values of accounting, auditing and decision making. Key word : Motivation, leadership style, job satisfaction, performance

MODERN PROBLEMS OF ACCOUNTING AND ANALYTICAL ENSURING FINANCIAL RESULTS MANAGEMENT

2020 ◽  
Author(s):  
Yuliia Peniak ◽  
◽  
Nataliia Horokhovatska ◽  
Keyword(s):  
Performance Management ◽  
Enterprise Management ◽  
Goods And Services ◽  
Financial Condition ◽  
General Evaluation ◽  
Net Profit ◽  
Business Entities ◽  
Results Management ◽  
Main Components ◽  
The Impact

The main purpose of any enterprise in the market economy is to obtain high financial results. One of the main conditions for the effective functioning of the enterprise is ability to generate profit in the amount that will create the financial basis for further development and expansion of the enterprise, comply with social and material needs, ensure competitiveness in the market of goods and services. The need for accounting and analytical management of financial results stems from needs of owners, the state and employees in information that will enable them to identify patterns and trends in financial results, identify and assess the main factors influencing the process of their creation, distribution and usage, identify reserves and thus increase the level of profitability. Despite the significant scientific contribution in the field of research of financial results of the enterprises, the issue of improvement aims to the accounting and analytical maintenance of management of financial results of the enterprise remains actual. That is why the purpose of the study is to substantiate the theoretical and practical aspects and develop approaches to improving the mechanism of formation of accounting and analytical support for the management of financial results of the enterprise. Accounting and analytical management of financial results of the enterprise is a set of interconnected elements of production and management system, activities carried out by the subject of management, creation of a certain structure, as well as collection, accumulation, storage and analysis of information necessary for effective operation of the enterprise. The main components of the study of accounting and analytical support of financial performance management are the formation of methods of analysis, control and forecasting of financial results, which requires specification of the components of the analytical and controlled process within the organizational and information model. Namely, the formation of reliable information about the financial condition of the enterprise, the analysis of economic indicators of the enterprise is of great importance in the system of general evaluation of business entities. Their research makes it possible to assess the dynamics of the structure of income and expenses, to determine the impact of factors on the company's profit from various activities, as well as to find reserves to increase the net profit of enterprises. Thus, the improvement of accounting and analytical support of enterprise management is based on the use of modern forms, methods and principles that place new demands on the formation of unbiased, complete, timely, clear and useful accounting and analytical information about the enterprise and its financial results.

TEACH-POT: Provide Opportunities in Teaching

2020 ◽  
pp. 79-91 ◽  
Author(s):  
Maria Giulia Ballatore ◽  
Ettore Felisatti ◽  
Laura Montanaro ◽  
Anita Tabacco
Keyword(s):  
Academic Community ◽  
Real Effect ◽  
The Real ◽  
Main Components ◽  
The Impact ◽  
Training Opportunities ◽  
Different Levels

This paper is aimed to describe and critically analyze the so-called "TEACHPOT" experience (POT: Provide Opportunities in Teaching) performed during the last few years at Politecnico di Torino. Due to career criteria, the effort and the time lecturers spend in teaching have currently undergone a significant reduction in quantity. In order to support and meet each lecturers' expectations towards an improvement in their ability to teach, a mix of training opportunities has been provided. This consists of an extremely wide variety of experiences, tools, relationships, from which everyone can feel inspired to increase the effectiveness of their teaching and the participation of their students. The provided activities are designed around three main components: methodological training, teaching technologies, methodological experiences. A discussion on the findings is included and presented basing on the data collected through a survey. The impact of the overall experience can be evaluated on two different levels: the real effect on redesigning lessons, and the discussion on the matter within the entire academic community.

HOME VISITS DURING THE FIRST MONTH OF DELIVERY FOR RECENTLY DELIVERED WOMEN IN UTTAR PRADESH, INDIA

2020 ◽  
Vol 6 (5) ◽  
pp. 1183-1189
Author(s):  
Dr. Tridibesh Tripathy ◽  
Dr. Umakant Prusty ◽  
Dr. Chintamani Nayak ◽  
Dr. Rakesh Dwivedi ◽  
Dr. Mohini Gautam
Keyword(s):  
Large Scale ◽  
National Level ◽  
Uttar Pradesh ◽  
Life Time ◽  
Structured Interview ◽  
The Other ◽  
Registration System ◽  
Action Group ◽  
Current Article ◽  
The Impact

The current article of Uttar Pradesh (UP) is about the ASHAs who are the daughters-in-law of a family that resides in the same community that they serve as the grassroots health worker since 2005 when the NRHM was introduced in the Empowered Action Group (EAG) states. UP is one such Empowered Action Group (EAG) state. The current study explores the actual responses of Recently Delivered Women (RDW) on their visits during the first month of their recent delivery. From the catchment area of each of the 250 ASHAs, two RDWs were selected who had a child in the age group of 3 to 6 months during the survey. The response profiles of the RDWs on the post- delivery first month visits are dwelled upon to evolve a picture representing the entire state of UP. The relevance of the study assumes significance as detailed data on the modalities of postnatal visits are available but not exclusively for the first month period of their recent delivery. The details of the post-delivery first month period related visits are not available even in large scale surveys like National Family Health Survey 4 done in 2015-16. The current study gives an insight in to these visits with a five-point approach i.e. type of personnel doing the visit, frequency of the visits, visits done in a particular week from among those four weeks separately for the three visits separately. The current study is basically regarding the summary of this Penta approach for the post- delivery one-month period.     The first month period after each delivery deals with 70% of the time of the postnatal period & the entire neonatal period. Therefore, it does impact the Maternal Mortality Rate & Ratio (MMR) & the Neonatal Mortality Rates (NMR) in India and especially in UP through the unsafe Maternal & Neonatal practices in the first month period after delivery. The current MM Rate of UP is 20.1 & MM Ratio is 216 whereas the MM ratio is 122 in India (SRS, 2019). The Sample Registration System (SRS) report also mentions that the Life Time Risk (LTR) of a woman in pregnancy is 0.7% which is the highest in the nation (SRS, 2019). This means it is very risky to give birth in UP in comparison to other regions in the country (SRS, 2019). This risk is at the peak in the first month period after each delivery. Similarly, the current NMR in India is 23 per 1000 livebirths (UNIGME,2018). As NMR data is not available separately for states, the national level data also hold good for the states and that’s how for the state of UP as well. These mortalities are the impact indicators and such indicators can be reduced through long drawn processes that includes effective and timely visits to RDWs especially in the first month period after delivery. This would help in making their post-natal & neonatal stage safe. This is the area of post-delivery first month visit profile detailing that the current article helps in popping out in relation to the recent delivery of the respondents.   A total of four districts of Uttar Pradesh were selected purposively for the study and the data collection was conducted in the villages of the respective districts with the help of a pre-tested structured interview schedule with both close-ended and open-ended questions.  The current article deals with five close ended questions with options, two for the type of personnel & frequency while the other three are for each of the three visits in the first month after the recent delivery of respondents. In addition, in-depth interviews were also conducted amongst the RDWs and a total 500 respondents had participated in the study.   Among the districts related to this article, the results showed that ASHA was the type of personnel who did the majority of visits in all the four districts. On the other hand, 25-40% of RDWs in all the 4 districts replied that they did not receive any visit within the first month of their recent delivery. Regarding frequency, most of the RDWs in all the 4 districts received 1-2 times visits by ASHAs.   Regarding the first visit, it was found that the ASHAs of Barabanki and Gonda visited less percentage of RDWs in the first week after delivery. Similarly, the second visit revealed that about 1.2% RDWs in Banda district could not recall about the visit. Further on the second visit, the RDWs responded that most of them in 3 districts except Gonda district did receive the second postnatal visit in 7-15 days after their recent delivery. Less than half of RDWs in Barabanki district & just more than half of RDWs in Gonda district received the third visit in 15-21 days period after delivery. For the same period, the majority of RDWs in the rest two districts responded that they had been entertained through a home visit.

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