scholarly journals КОМПЛЕКСНИЙ АНАЛІЗ СТАЛОГО РОЗВИТКУ ПІДПРИЄМСТВ НА ОСНОВІ ІНТЕГРОВАНОЇ ЗВІТНОСТІ

2021 ◽  
pp. 68-75
Author(s):  
Денис Вікторович Прозоров ◽  
Олена Сергіївна Юрченко
Keyword(s):  
Sustainable Development ◽  
Value Added ◽  
Comprehensive Analysis ◽  
Practical Significance ◽  
Social Activities ◽  
Integrated Reporting ◽  
The Subject ◽  
The Impact ◽  
Orderly System ◽  
Environmental Activities

Intensification of globalization processes and dynamic conditions of enterprises, increased demands of investors, stakeholders and other stakeholders necessitate the formation of analytical information about the effectiveness of economic, social and environmental activities and creating value for the future. The purpose of the article is disclosure of methodical basis of the comprehensive analysis of sustainable development of the enterprises based on integrated reporting The subject of the research is a set of theoretical, methodological and practical aspects of analytical support of integrated reporting of enterprises. Methods used in the research: general scientific and special methods of the research: dialectical method of knowing the essence of analytical support of integrated ability; integrated approach, methods of concretization, abstraction - the basis of disclosure of models analysis of indicators of integrated reporting; induction and deduction (knowledge of the features of the analysis of the effectiveness of social and environmental activities); analogies - for the formation of analytical tools. The main hypothesis of research is suggestion that a comprehensive analysis of sustainable development of enterprises should be aimed at generating information to assess the effectiveness of activities in the triune dimension (economic, social and environmental) in order to meet the informational needs of various stakeholders. The statement of basic materials. The basis for the development of conceptual and methodological basis of a comprehensive analysis of sustainable development of enterprises is the concept of capital, value and sustainable development, expansion of the subject area and system of indicators that characterize effectiveness and allow to assess sustainable development. In order to improve the information and organizational structure of analysis of integrated reporting, new approaches to the analysis of analytical procedures are proposed on the basis of an orderly system of indicators that determine the effectiveness of economic, social and environmental activities. The suitability of the proposed system of indicators is demonstrated on the basis of assessments of the analysis of the current state of efficiency of social activities of agricultural enterprises. Practical significance of the research is the possibility of application of provided scientific and methodological recommendations for improving the methodological approach to a comprehensive analysis of sustainable development of enterprises, which provides a system of indicators by three blocks of analysis the effectiveness of economic, social and environmental activities. Conclusions of research. The proposed approach to a comprehensive analysis of sustainable development of enterprises, in contrast to existing ones, differs in an orderly system of indicators in terms of analyzing the effectiveness of social activities and assessing the impact of key social factors on value added which will provide complete, reliable information about sustainable development of enterprises

Concerning the abuse of power by an official

2020 ◽  
pp. 103-110
Author(s):  
Ihor Oheruk
Keyword(s):  
Criminal Code ◽  
Comprehensive Analysis ◽  
Practical Significance ◽  
Abuse Of Power ◽  
Government Functions ◽  
Analysis And Synthesis ◽  
The Status ◽  
The Subject ◽  
Criminal Legislation ◽  
Logical Semantic

Purpose. The purpose of the work is to analyze the application of the second and third parts of Article 3692 of the Criminal Code of Ukraine to officials in the context, that defines them by the Criminal Code of Ukraine in the note to Article 364 of the Criminal Code of Ukraine. Methodology. The methodology includes a comprehensive analysis and synthesis of the available scientific and theoretical material and the formulation of relevant conclusions and recommendations. In the course of the study, the following methods of scientific knowledge were used: terminological, logical-semantic, system-structural, logical-normative. Results: in the course of research the cause of criminalization of such act as "abuse of power" is considered, the subject of the specified criminal act which has the features of "an official" in the context, that defines it by the note to Article 364 of the Criminal Code of Ukraine is analyzed and the main ways of committing criminal acts, that are provided for in this article of the Criminal Code of Ukraine are identified. Originality. The study found, that one of the key conditions for the opportunity to influence officials, that are authorized to perform government or local self-government functions, is the position held by the official and the related opportunities. Therefore, taking into account the opinion of the scientists, that the subject of crimes, that are provided for by the second and third parts of Article 3692 is special, the peculiarities of which is the cumulative feature, that denotes, that such person is not endowed with the status of an official, well-founded need to specify the criminal legislation of Ukraine in terms of the application the second and third parts of Article 3692 of the Criminal code of Ukraine concerning officials in the context, that defines them by the criminal legislation of Ukraine in the note to Article 364 of the Criminal Code of Ukraine. Practical significance. The research results can be used in lawmaking in the improvement of anti-corruption legislation.

scholarly journals Effect of Ni(NO3)2 Pretreatment on the Pyrolysis of Organsolv Lignin Derived from Corncob Residue

Processes ◽  
2020 ◽  
Vol 9 (1) ◽  
pp. 23
Author(s):  
Wenli Wang ◽  
Yichen Liu ◽  
Yue Wang ◽  
Longfei Liu ◽  
Changwei Hu
Keyword(s):  
Sustainable Development ◽  
Fixed Bed ◽  
Value Added ◽  
Bio Oil ◽  
Fuels And Chemicals ◽  
Gas Products ◽  
Work Samples ◽  
Nickel Species ◽  
The Impact ◽  
Selective Formation

The thermal degradation of lignin for value-added fuels and chemicals is important for environment improvement and sustainable development. The impact of pretreatment and catalysis of Ni(NO3)2 on the pyrolysis behavior of organsolv lignin were studied in the present work. Samples were pyrolyzed at 500 ∘C with an upward fixed bed, and the characteristics of bio-oil were determined. After pretreatment by Ni(NO3)2, the yield of monophenols increased from 23.3 wt.% to 30.2 wt.% in “Ni-washed” and decreased slightly from 23.3 wt.% to 20.3 wt.% in “Ni-unwashed”. Meanwhile, the selective formation of vinyl-monophenols was promoted in “Ni-unwashed”, which indicated that the existence of nickel species promoted the dehydration of C-OH and breakage of C-C in pyrolysis. In comparison with “Water”, HHV of bio-oil derived from “Ni-unwashed” slightly increased from 27.94 mJ/kg to 28.46 mJ/kg, suggesting that the lowering of oxygen content in bio-oil is associated with improved quality. Furthermore, the content of H2 in gas products dramatically increased from 2.0% to 7.6% and 17.1%, respectively.

scholarly journals Food Production and Trading Under the Impact of Sustainable Development

2016 ◽  
Vol 22 (2) ◽  
pp. 278-285
Author(s):  
Cecilia Irina Rabontu ◽  
Mădălina Cristina Vasile ◽  
Laura Nicoleta Nasta
Keyword(s):  
Sustainable Development ◽  
Adverse Effects ◽  
Food Production ◽  
Food Industry ◽  
Economic Agents ◽  
Technological Processes ◽  
Current Period ◽  
The Will ◽  
The Subject ◽  
The Impact

Abstract In the current period, more and more economic agents involved in producing and trading food are tempted to avoid certain standards of safety and innocuousness of agricultural and technological processes in order to maximize profit. There are often situations in which food producers with the will of a quick return do not realize or do not measure the adverse effects that may arise on life, health, environment and thus on sustainable development. This paper tries to determine the degree of compliance with safety rules imposed by manufacturers in the food industry but also the factors that may cause the consumer purchasing decision in the context of uncertainty about the harmlessness of food. The food correctly and environmentally made, stored, transported and traded contributes to a sustainable development, aspect that will be the subject of our study.

scholarly journals Sustainable finance initiatives and their impact on financial stability

2020 ◽  
Vol 20 (4) ◽  
pp. 118-133
Author(s):  
Klaudia Zielińska-Lont
Keyword(s):  
Sustainable Development ◽  
Financial Stability ◽  
Financial Sector ◽  
Financial Instruments ◽  
Potential Threat ◽  
Sudden Loss ◽  
Sustainable Finance ◽  
The Subject ◽  
Potential Impact ◽  
The Impact

The article discusses the potential impact of sustainable finance initiatives on financial stability. A careful literature review on the subject of sustainable development and stability of the financial sector is performed in order to identify potential gaps in policies and regulations. Existing considerations around the impact of sustainable development efforts focus exclusively on the consequences of climate change for the portfolio of assets held by the financial sector, whereas the author examines the growing market for sustainable financial instruments as a potential threat. The results indicate that sustainability features of new financial instruments are not methodically evaluated in the context of their credibility and may therefore suffer from sudden loss of value that is not accounted for under the existing supervisory mechanisms. Inconsistent definitions and no single perception of sustainability further enhance the risk for investors and issuers and that risk needs to be accounted for under the mechanisms safeguarding financial stability.

scholarly journals Shopping tourism with a focus on the clothing industry in relation to globalization

2021 ◽  
Vol 92 ◽  
pp. 06030
Author(s):  
Tomáš Ric ◽  
Daniela Šálková
Keyword(s):  
Sustainable Development ◽  
Consumer Behaviour ◽  
Consumer Preferences ◽  
Negative Impact ◽  
Low Cost ◽  
Value Added ◽  
Clothing Industry ◽  
State Economy ◽  
Components Analysis ◽  
The Impact

Research background: The paper deals with the connections between international tourism and shopping, and therefore the purchase of clothing in relation to consumers. In the last few years, shopping has become one of the factors determining tourist’s decisions about choosing a travel destination. One-third of tourists have ever travelled just to buy clothes abroad. Such behaviour offers enormous economic potential for companies and the state economy. Shopping tourism is an integral part of globalization. Purpose of the article: The article’s aim is to characterize the elements of consumer behaviour in the framework of shopping tourism when buying clothing products. In addition to consumer preferences, the aim is to characterize the main types of clothing products that travellers are interested in and the impact of this consumer behaviour on the globalization. Methods: A questionnaire is compiled on the basis of stated hypotheses. The results will be evaluated using appropriate statistical methods such as the Kruskal-Wallis test, Spearman’s correlation coefficient and categorical principal components analysis. Findings & Value added: Research has shown that the first group of preferred garments consists of local products at a higher price level produced in low quantity. The second type of product is low-cost garments produced at a high cost under conditions that do not correspond to the principles of sustainable development. The clothing industry impact on global sustainable development is largely negative. In this regard, we can talk about the negative impact of globalization. This is no different from tourism.

scholarly journals LINGUISTIC FRAMEWORK OF COMMUNICATIVE IMPACT: THEORETICAL DIMENSION

2021 ◽  
pp. 283-291
Author(s):  
N. V. Kutuza
Keyword(s):  
Theoretical Aspect ◽  
Practical Significance ◽  
Unconscious Processes ◽  
Mental Experience ◽  
Language Communication ◽  
Depth Study ◽  
The Subject ◽  
Theory Of Language ◽  
The Impact ◽  
Theoretical Dimension

The article is devoted to the phenomenon of communicative influence, where the main attention is paid to its theoretical consideration in linguistics. The purpose of our article is to consider the linguistic foundations of communicative influence in the theoretical aspect. The aim is to solve the following tasks: to find out the linguistic nature of the impact; outline the influential potential of language; identify the main factors that laid the foundation of the linguistic doctrine of communicative influence, consider the suggestions of language levels. The object of research was the phenomenon of communicative influence, and the subject was the linguistic component of communicative influence.The theoretical value of our intelligence lies in the deepening of knowledge about the features of communicative influence as a complex phenomenon, in particular the systematization of knowledge about the linguistic component. The practical significance lies in the fact that the obtained results can be used in teaching Vyshiv courses in modern Ukrainian (lexicology, morphology, syntax), stylistics, communicative and psycholinguistics, suggestive linguistics, theory of language communication and others. The close connection of all warehouse communicative influences is outlined ‒ physiological, psychological and linguistic, where the latter is the main, leading. Suggestions / suggestogens of language levels are considered and it is proposed to analyze them according to the degree of intensity of actualization of marked saturation. This word has been proven to be a powerful weapon of conscious / unconscious processes, as it has the ability to reflect and shape mental experience. Penetrating to the level of deep structures with the help of certain words, the addressee can detect the hidden mental processes reflected in the speech patterns of the addressee, and influence them. We see the prospects of the research in further in-depth study of the suggestions of each language level in influential discourses. 

scholarly journals Restructuring Macroeconomic Policy for Sustainable Development in Nigeria

2021 ◽  
Vol 21 (3) ◽  
pp. 274-294
Author(s):  
John Onuwa Okoh
Keyword(s):  
Sustainable Development ◽  
Growth And Development ◽  
Macroeconomic Policy ◽  
Sustainable Growth ◽  
Analysis Method ◽  
Policy Makers ◽  
Economic Growth And Development ◽  
Content Analysis Method ◽  
The Subject ◽  
The Impact

This paper examined the impact of restructuring macroeconomic policy for sustainable development in Nigeria. The paper examines the various efforts aimed at restructuring macroeconomics policy in Nigeria. These efforts were captured in the SAP of 1986, NEEDS of 2004, the Transformation Agenda of 2011 and the ERGP of 2016. The paper adopted content analysis method of qualitative research given the peculiarity of the subject matter. There were documented evidence that during the aforementioned periods, the economy showed signs of growth and development. Despite the gains of the reforms, Nigeria is still grappling with economic growth and development issues-unemployment, poverty and rising cost of living. This paper however recommends that there should be continuity in programmes and policies of government. Programmes and policies should not change with regime change. There should be a deliberate and conscious effort on the part of government and policy makers to design programmes and policies that are people oriented, home grown and have the capacity to promote and sustainable growth and development.

scholarly journals The impact of intellectual capital on the profitability of commercial banks in Serbia

2018 ◽  
Vol 63 (216) ◽  
pp. 85-109 ◽  
Author(s):  
Sinisa Radic
Keyword(s):  
Panel Data ◽  
Intellectual Capital ◽  
Commercial Banks ◽  
Banking Sector ◽  
Value Added ◽  
The Other ◽  
Capital Efficiency ◽  
The Subject ◽  
The Republic ◽  
The Impact

The subject of the research in this paper is the impact of intellectual capital efficiency on the profitability of commercial banks in the Republic of Serbia. The efficiency of commercial banks? intellectual capital was measured by the created value added in the observed period, using the Value Added Intellectual Coefficient methodology (VAIC). Empirical analysis was carried out using econometric analysis of panel data for 27 banks that were operating in the banking sector of the Republic of Serbia in the period 2008-2016. The results of the analysis show that the significance of the impact of the efficient use of intellectual capital on the profitability of banks operating in Serbia depends on the selected profitability measure. When ROA is chosen as an indicator of profitability the bank?s level of indebtedness determines the sign of this influence, so at higher levels of indebtedness efficient use of intellectual capital negatively affects the profitability of the bank. On the other hand, in this case the size of the bank does not significantly affect the dependence of the bank?s profitability on the efficient use of its intellectual capital. If ROE is a measure of the profitability of banks the efficient use of intellectual capital has no significant impact on banks? profitability.

scholarly journals Modern Confucianism and the concept of sustainable development

2021 ◽  
pp. 31-44
Author(s):  
Alexander Chebunin
Keyword(s):  
Sustainable Development ◽  
Mutual Influence ◽  
Modern Concept ◽  
Spiritual Values ◽  
Ethical Perspective ◽  
Patriarchal Ideology ◽  
The Subject ◽  
Analysis System ◽  
Capitalistic System ◽  
The Impact

This article examines interrelation between the concept of Confucianism and sustainable development, as well as their theoretical mutual influence in the context of the development of China’s modern social-humanistic thought. The research employs the methods of comparative analysis, system and structural approaches. The subject of this study is mostly modern scientific articles from the publication “Confucianism and Sustainable Development of Mankind” of November 16-19, 2019 based on the VI Congress of the International Confucian Association in Beijing, as well as the research of the Chinese authors on the topic. Special attention is given to the impact of the traditional spiritual heritage upon substantiation of the modern concept. The main conclusion lies in the statement that the ideas of Confucianism are widely used for the theoretical justification of the concept of sustainable development, namely from the ethical perspective, which proves rather declarative-propagandistic nature of these works. Similar focus on the humanistic and ethical aspects of Confucianism as a reputable evidence of the modern concept of sustainable development on the level of scientific abstraction and theorization levels out the systemic problem of economic and sociopolitical structure as the key source of the all-round crisis. Namely this structure reproduces the consumer type of personality as the foundation of capitalistic system, which in many ways contradicts the traditional spiritual values. This may lead to humanization of the traditional spiritual doctrines, including Confucianism, which is oriented towards humanistic values of individualism and primacy of a human. Such influence of the liberal-humanist ideology on Confucianism distorts its basic worldview attitudes as a conservative patriarchal ideology, and turns it into the instrument of ethical manipulation.

scholarly journals Sustainable development of regions in Ukraine: before and after the beginning of the conflict

Equilibrium ◽  
2019 ◽  
Vol 14 (2) ◽  
pp. 317-339 ◽  
Author(s):  
Inna Semenenko ◽  
Ruslan Halhash ◽  
Kseniia Sieriebriak
Keyword(s):  
Sustainable Development ◽  
National Level ◽  
Value Added ◽  
Military Conflict ◽  
Development Indicators ◽  
Its Regions ◽  
Before And After ◽  
The Difference ◽  
The Military ◽  
The Impact

Research background: Sustainable development is the agenda for many countries including Ukraine, which adopted it at the national level and promoted through its regions. As the country is constantly struggling with the results of the military conflict and the impact of the occupation of its part by separatists, which led to economic decrease and emergence of numerous social and environmental issues, the transition of Ukraine to sustainable development path becomes especially important. At the same time, there is no official methodology adopted by the Ukrainian government, how to assess sustainable development of its regions. Availability of objective assessments would contribute to development of the relevant policy recommendations. Purpose of the article: The purpose of the article is to assess sustainable development of the regions in Ukraine and to show the dynamics of performance of the regions before and after the beginning of the military conflict in the East of Ukraine. Methods: We suggest the methodology of calculation of the integral index of sustainable development of the regions in Ukraine. This methodology takes into account the three pillars of sustainable development concept (economic, social and environmental) and uses the data available for all Ukrainian regions from the official statistics source. In order to determine the position of individual regions in the development of the Ukrainian economy and to identify certain groups of regions according to their level of sustainable development, we apply the method of statistical grouping. Findings & Value added: The conducted analyses showed the dynamics of indicators of sustainable development of the Ukrainian regions, the performance of the regions and their affiliation to the corresponding attributive groups. The situation and interrelation of the regions in Ukraine totally changed after the beginning of the military conflict in the East of Ukraine. The Luhansk and Donetsk regions, which are directly affected by the military conflict, became the outsiders among other regions in Ukraine, though before the conflict the values of sustainable development indicators had been above the average values in Ukraine. The leaders among the regions also changed, and the difference between the leaders and the following groups became significant. The results of the analyses allowed to visualize the dynamics of sustainable development of the regions in Ukraine and define the key directions for future development.

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