scholarly journals FINANCING OF MUNICIPAL UTILITY ENTERPRISES UNDER CONDITIONS OF BUDGET CONSTRAINTS

2021 ◽  
Vol 139 (5) ◽  
pp. 100-111
Author(s):  
BAGATSKA Kateryna ◽  
BLAKYTA Hanna

Background. The article investigates the principles of budget financing, the principles of enterprise and corporate financing, and the principles of social entrepreneurship. The scientific approaches on the interpretation of the given principles of financing are generalized and systematized. Expediency of the separate principle’s application in the context of the municipal enterprise functioning is substantiated. The principles of the municipal utility enterprises financing are proposed with consideration to social significance of the municipal enterprises in the system of economic activity of the territorial community. Materials and methods. The historical method, analysis and synthesis, the method of deduction were used in theoretical systematization of the budget financing and enterprise financing principles. Derivation of the principles of financing utilities on the basis of scientist’s opinions systematization is performed using the inductive method. The conclusions of the study are formed by the abstract-logical method. Results. The principles of municipal utilities financing should be based on the principles of budget financing, as these enterprises are recipients of funds from local budgets.However, the utility enterprise operates on the commercial basis, the principles of its financing should take into account the principles of private sector enterprises financing. We have developed the principles of a municipal utility company financing, which are grouped into two categories – general and specific principles. Conclusion. We have proposed the principles of utilities financing with their division into universal and specific, taking into account the commercial nature of such enterprises and their social significance. And furthermore, these principles allow to justify the functions, methods and approaches to utility enterprise financing, which will be a topic for future research. Keywords: municipal utility enterprise, financing principles, budget financing, corporate financing.

2015 ◽  
Vol 5 (2) ◽  
pp. 25-30
Author(s):  
Nataliya Mukan ◽  
Marianna Havrylyuk ◽  
Maryana Prots

AbstractIn the article, leadership in R&D activity in English and Welsh universities has been studied. The main objectives of the article are defined as following: to analyze the scientific literature which highlights different aspects of the problem under research, to identify the specificity of leadership practice in R&D, and to develop the recommendations for leadership development in Ukrainian universities. Leadership in higher education has been studied by foreign and domestic scientists, especially, methodology of comparative education (C. Bargh, N. Bidyuk, N. Mukan, A. Sbruyeva); continuous professional education (J. Barge, A. Kuzminskyy, P. Lorange, N. Nychkalo); leadership in education (J. Bareham, L. Danylenko, L. Karamushka, N. Kolominskyy, O. Marmaza); leaders’ training (A. Borysova, V. Hromovyy) etc. In Ukraine the problem of leadership in R&D has not been studied yet. The methodology of our research comprises theoretical (comparative and historical method, logical method, analysis and synthesis), and applied (conversations and dialogues) methods. The research results have been presented: the fundamentals of leadership in R&D and its specificity in England and Wales; the factors of leadership in R&D of English and Welsh universities; the recommendations for leadership development in Ukrainian universities.


2019 ◽  
Vol 62 ◽  
pp. 01003
Author(s):  
A.M. Mikhailov ◽  
A.A. Kopylova

Relevance of the study is to consider that in the post-industrial society the role of information and knowledge is so increased that they begin to occupy a decisive place in the production development. The purpose of the work is investigated interrelation of information and knowledge in the process of intellectual activity, which is a component of the production activity of the post-industrial production. The study task is to examine the role of information and knowledge in the formation of the new economy replacing the industrial one. In this paper used abstract-logical method historical method systemic and dialectical methods of analysis and synthesis. As a result of the research were justified "information" and "knowledge" as independent and interrelated categories; identifying peculiarities of knowledge that distinguish it from traditional production factors; studying intellectual activity as a component of the production activity.


2019 ◽  
Vol 24 (3) ◽  
pp. 226-231
Author(s):  
Tudor-Vlad Sfârlog

Abstract The present study integrates into the complex scientific approach of investigating the legal protection of the rights that result from the intellectual creation in the Romanian objective law. In this regard, it analyzes the main evolutionary benchmarks of the protection of intellectual creation from ancient times to the modern era, aiming to highlight the elements of social nature that were the basis of the emergence and development of copyright. At the same time, the scientific approach addresses the issue of the emergence of copyright by combining, through the method of multi-disciplinary scientific research, the legal, social and historical sciences. In the accomplishment of the present scientific approach we used the following scientific research methods: the historical method, the logical method, the deductive-inductive method and the comparative method.


2020 ◽  
Vol 9 (29) ◽  
pp. 170-178
Author(s):  
Oleksii Drozd ◽  
Yaroslav Nykytiuk ◽  
Liliia Dorofeieva ◽  
Olha Andriiko ◽  
Serhii Sabluk

The purpose of the article is to analyze the peculiarities of establishment of the High Anti-Corruption Court of Ukraine (HACC) and to consider the first results of its work. Methodology. Thus, the analysis and synthesis method as well as the logical method were used to formulate a holistic view on corruption and its features, as well as the ways, in which it can be manifested. The logical-semantic method was used to establish the meaning of the term “corruption”. The historical method was useful in studying the history of the establishment of the HACC. The comparative method was used when analyzing Ukrainian legal acts, which regulate the issue under consideration, as well as scientific views on the topic. The system and structural method was applied to determine the institutional features of the HACC. The method of systematic analysis made it possible to identify the operational characteristics of this agency. The legal modeling method was helpful in drawing conclusions of the research. The results of the study. The high level of corruption of Ukraine has led to the need to find the ways to counteract it. To that end, the system of bodies of pre-trial investigation and prosecution of high-ranking officials for corruption offenses has been created over the last three years. The establishment of the HACC was the final stage of this reform. Practical implications. Since the international experience in establishing anti-corruption courts is quite controversial, it was found that many scholars are skeptical about the ability of the HACC to reduce corruption in Ukraine. So, the list of arguments for and against the operation of HACC in Ukraine was comprehensively reviewed. Value / originality. As a result of the research, the authors identified both the shortcomings and the benefits of the work of Ukrainian anti-corruption court.


2015 ◽  
Vol 3 (2) ◽  
Author(s):  
Alexandra Jara Escobar ◽  
Tatiana García Villao ◽  
Verónica Vera Vera ◽  
Byron Villacreses Santillán

El propósito de este trabajo es ilustrar el mejoramiento del nivel de inglés mediante la frecuencia y práctica del idioma por parte de los estudiantes de la carrera de Contabilidad y Auditoría. La investigación hace uso del método histórico-lógico, análisis-síntesis, sistematización, entre otros; las técnicas adoptadas fueron la entrevista y pruebas de diagnóstico a la población de estudio. Se evidencia la necesidad de llevar a cabo una investigación para solucionar el problema de bajo nivel en el idioma inglés. Se aplican estrategias pedagógicas personalizadas con la utilización de audio y video. Los resultados alcanzados demuestran que un gran número de estudiantes involucrados en el proceso, alcanzaron el nivel de inglés, que exige el artículo 124 de la Ley Orgánica de Educación Superior. Palabras clave: Mejoramiento, Marco Común Europeo de Referencia de Lenguas, Nivel de Inglés AbstractThe purpose of this work is to illustrate the improvement in the level of English via the frequency and practice of the language by the students of the Accounting and Auditing Faculty. The investigation uses the logical historical method; analysis and synthesis, and systematization and so on. The techniques adopted were interviews and diagnostic examinations of the population of the study. It shows the need to conduct an investigation to resolve the problem of low levels of English. Personalized pedagogical strategies are applied with the use of audio and video. The results obtained demonstrate that a great number of students involved in the process reached the level of English required by article 124 of the Organic Law of Higher Education. Key words: Improvement, Common European Framework Reference, Level of English. Recibido: Febrero 2015Aprobado: Junio 2015


2020 ◽  
Vol 10 (3) ◽  
pp. 61-77
Author(s):  
Yu. V. Vertakova ◽  
A. I. Mandrusova

The unity of conceptual apparatus in all management schools is an essential element for a progressive development of the science. The paper describes the aspect of dividing most resonant theorists of management into schools and the searching for a managerial decision idea in each of those schools. The aim of the work is to develop a generally accepted holistic view of the managerial decision through the analysis of the heritage of the classic theory of management. The research is of a theoretical and general nature, the authors use general scientific methods, including the historical method, analysis and synthesis, methods of analogy and generalization. Here you can find the approach based on the identification of a paradigm including the historical method, analysis and synthesis, methods of analogy and generalization. For the first time, schools of management have been compared from the point of view of their understanding of the essence of management decisions. The paper pays equal attention to the representatives of both world and domestic management theory. The conclusion is about the lack of a common understanding of management decisions shared by all schools. It also revealed the need to formulate its universal idea. As a study result, the sixth school has been added to the five schools identified in management theory. There has been formulated a paradigm for each one including a comparison of schools with respect to their views on a managerial decision. Also, there was compiled a table reflecting ideas about managerial essence and significance in management schools. The results of this research can be useful and relevant both for scientists, involved in management decision-making, and management practitioners who want to reasonably approach the problems and goals facing the organization. The perspective of further research lies in development of a definition that allows to get the most holistic picture of the managerial decision. The complexity of proposing that new definition lies in the need to consider all the achievements of all predecessors and it’s associated with the risk of initial rejection of the innovation by the scientific community.


Author(s):  
Inna Andreanova ◽  
Anna Rozhkova ◽  
Ilona Bulgakova

The development of modern technologies poses new challenges for training legal professionals. Traditional forms of teaching do not produce the desired secondary effect (for example, the students' interest in acquiring knowledge in a particular course) or the end result (acquiring the competences needed for the modern job market). Consequently, teaching should be more focused on the application of new, non-traditional forms of education while preserving the best traditions of legal training (handwriting rather than e-device, developing communication skills and emotional intelligence). As a result, this article analyses the use of technologies and potential threats they pose to maintaining traditional values specific to the legal profession in the education process. The article, using the method of literature analysis, dialectical research, the deductive and inductive method, analysis and synthesis, and modelling, which ensures the validity of the results obtained, sociological observation method, including  as well as the experience of Rezekne Academy of Technologies and of Pskov State University in the training of new lawyers, summarises information and draws conclusions on how to use technology and its development opportunities in the education process.  


2021 ◽  
Vol 13 (7) ◽  
pp. 3965
Author(s):  
Robert Maršanic ◽  
Edna Mrnjavac ◽  
Drago Pupavac ◽  
Ljudevit Krpan

Since the Republic of Croatia is one of the most popular European and world tourist destinations, the aim of this paper is, from the user’s (n = 596) point of view, to research the importance of stationary traffic in tourist destinations. The purpose of this paper is to point out the possibilities of improving the tourist destination quality and sustainability through an adequate parking service. In order to corroborate constructed scientific hypotheses, a larger number of scientific methods were used from which a polling method, analysis and synthesis method, descriptive statistics method, t-test, and analysis of variance (ANOVA) should be singled out. The major finding of this paper indicates a relatively big importance of stationary traffic (M = 6.51; SD = 2.21) as an element of tourist destination quality. Moreover, regarding the quality of tourist destination, the results of this paper suggest that the parking space availability is more important than the way parking or parking payment are organized. Between the experienced parking problem in a tourist destination and age on one side and evaluation of the importance of stationary traffic as an element of tourist destination quality on the other side, a statistically important connection was established. Gained knowledge can be particularly helpful to hotel industry managers but also to traffic managers whose duty is to provide an adequate number of parking spaces in tourist destinations.


Author(s):  
Paola Signori ◽  
Daniel John Flint ◽  
Susan Golicic

Purpose – The purpose this paper is to profile individual-level perspectives on sustainability and supply chain partnering, introduces the concept of sustainable supply chain orientation (SSCO), and suggests pathways between executive profiles toward SSCO. Design/methodology/approach – The research relies on inductive, theory-building grounded theory and phenomenological data collection and interpretations in the wine industry. In-depth interviews were conducted over five years with 112 senior managers from 88 organizations in the global wine industry representing nine wine regions in four countries. Findings – Ten profiles were developed depicting executives’ perspectives on embracing sustainability, the extent to which motivations for various forms of sustainability and partnering compete, and being self-or supply chain partner focussed. A SSCO depicts a leader who embraces sustainability, sees alignment in motivations and is supply chain partner focussed. Research limitations/implications – The paper contributes to the sustainable supply chain management and general business orientation discourses by introducing the concept of SSCO and profiling executives’ perspectives that may help to define pathways toward SSCO. It may be limited by its inductive method and the industry context. Limitations suggest future research in discovering additional profiles and pathways as well as validating them. Practical implications – Findings reveal the importance of understanding what sustainability means to business executives of firms in hyper-competitive markets with global supply chains. Managers will recognize that there are many possible routes toward SSCO, each one revealing potentially unique differentiation opportunities while also providing clues to competitors’ strategies. Originality/value – This work introduces the concept of SSCO and contributes a classification scheme consisting of detailed business executive profile descriptions and specific pathways toward SSCO followed by those executives.


2020 ◽  
Vol 65 (4) ◽  
pp. 192-197
Author(s):  
O. A. Golub ◽  
◽  
A. S. Nuradinov ◽  

The article is devoted to the study of the specifics of professional orientation of the personality and the analysis of psychological factors that affect its change in the period of 30-36 years. The characteristic of this age period is given and the causesof disharmonies in the inner world of the personality are revealed, as well as their connection with the nature of the interaction of the vectors ideals-senses-values is explained and illustrated. It is noted that the divergence of ideals, senses and values predetermines uncertainty in the direction of professional self-realization, provokes an internal personal conflict, a certain dissonance, which we can call spiritual and professional dissonance. The essence of the concept of spiritual and professional dissonance of the personality is outlined and the stages of psychological assistance to the client in the process of working on his value-semantic sphere are revealed. The given material is summarized and promising directions of future research within the framework of the topic under study are revealed


Sign in / Sign up

Export Citation Format

Share Document