scholarly journals CREATING A BUSINESS PLAN FOR ENTERPRISE RESTRUCTURING

Author(s):  
Mikhailenko O. ◽  
Shcherbak Yu. ◽  
Kolos T.

In today's conditions, the interest of enterprises in the implementation of restructuring is constantly growing. Until recently, only enterprises that were in a pre-crisis or crisis state were interested in the restructuring tool, but the constant trends of changes in the economic environment encourage successful enterprises to use restructuring as well. Restructuring is considered as an effective tool for overcoming crisis phenomena in the activities of economic entities, increase efficiency, level of competitiveness and value of enterprises. The experience of enterprise restructuring in different periods of economic development allows to characterize the purpose, objectives of restructuring, describes its main stages, determine the features of the restructuring process and develop an algorithm for restructuring. In the study of enterprise restructuring, the main conceptual ideas of existing theoretical models of formation of organizational support for restructuring were identified. Analyzing the stages of the restructuring and the documents that help its implementation, it was concluded that the requirements of the parties interested in the restructuring are not met. This necessitates the definition of the main documents that need to be formed at each stage of the restructuring and the development of an effective business plan for its implementation. The development of a business restructuring plan should be based on the transformation of one alternative option to achieve the established objectives of the restructuring and be a comprehensive plan of specific actions with the definition of deadlines, resources, persons responsible for their implementation. The authors analyze the existing approaches to the development of a business restructuring plan and propose their own structure of the business restruc-turing plan of the enterprise, which includes the formation of a questionnaire – a summary of the enterprise, the target restructuring program and the restructuring plan. The practical significance of the obtained results is that the theoretical provisions of the article have an applied value and can be used in any economic activity of enterprises in modern business conditions.Keywords: restructuring, restructuring business plan, target restructuring program, stages of restructuring, restructuring methods, restructuring measures, restructuring concept, business plan implementation. В умовах сьогодення інтерес підприємств до здійснення реструктуризації постійно зростає, зумовлюючи необхідність у визначення основних етапів реструктуризації та розроблені дієвого бізнес-плану її реалізації. У даній статті узагальнено поняття реструктуризації підприємства, охарактеризовано мету, цілі проведення реструктуризації та описано основні її етапи. Авторами здійснено аналізування існуючих підходів до розробки бізнес-плану реструктуризації та запропоновано власну структуру бізнес-плану реструктуризації підприємства. Встановлено, що розробка бізнес-плану реструктуризації повинна являти собою комплексний план конкретних дій з визначенням строків, ресурсів, відповідальних осіб за їх реалізацію. Практична значущість одержаних результатів полягає в тому, що теоретичні положення статті мають прикладне значення та можуть бути використані в будь-якій економічній діяльності підприємств в сучасних умовах господарювання. Ключові слова: реструктуризація, бізнес-план реструктуризації, цільова програма реструктуризації, етапи проведення реструктуризації, методи реструктуризація, заходи реструктуризації, концепція реструктуризації, реалізація бізнес-плану.

Author(s):  
Anatoliy Savkov ◽  
Tetiana Syvak

The aim of the article is to comprehens institutionalization of strategic communications in the system of public administration in Ukraine and identify the main stages and preconditions of this process. During the study, we used the complex of historical and national practices and contracts, phenomenological, interdisciplinary, dialectic, synthesis, application, group and system value. The article presents definition of strategic communications in the system of public administration. The authors substantiate a process and result of institutionalisation, formation, normative and organizational support as purposeful consistent activity of public administration subjects on formation and implementation of state policies and strategy, positioning and changes in social conditions, events and phenomena. Formulated the based stages of institutionalization as universal process that takes place on the following stages: formulation of the need and objectives; legislative consolidation of norms and rules, establishing the system of sanctions, comprehensive integration of social activities. Established that strategic communication in the system of public administration are before industrial stage, characterized by awareness of the needs, formulating goals, creating conditions and opportunities for their implementation. The main prerequisites of strategic communications in the system of public administration are: security, value-ideological, legal and are determined society’s need to ensure effective strategic management and develop joint strategic development of the state. Scientific novelty of the research is to analyze the prerequisites for the institutionalization of strategic communications in the system of public administration and determine its main stages and features. The practical significance of article is related to the possibility of using its material in the work of public administration in the development and implementation of the strategic communications in public administration and education process, research quests on improving public governance and administration in Ukraine.


2020 ◽  
Vol 5 (2) ◽  
pp. 70-75
Author(s):  
Yuriy Zelenin ◽  
Alevtyna Kudinova

One of the main factors for successful formation and implementation of strategic goals of a company is the development of a modern innovative business model concept. The business model should focus on creating and maintaining value of its own product or service, as well as company as a whole. In this publication author studies process of forming a business model for adult education institutions as independent business units that are closely interconnected with business structures. The relevance of this issue is due to the lack in the scientific economic literature of comprehensive studies of business models of adult education institutions. In order to find and select most optimal business model for such organizations, author analyzes modern business models in works of famous scientists and concludes that at the moment in the scientific world there is no single approach to the definition of the essence of the “business model” concept. Based on the analysis of existing business models, author finds out that the main feature of interpretation of “business model” concept in the research of various scientists is a structuring of the main company functional elements aimed at creating value for all stakeholders. Each of the studied theories can be applied to the development of a business model for an adult education institution. Definition analysis of “business model” concept allowed author to single out his own definition of the business model of an adult education institution as a set of interrelated and mutually agreed structural elements of organization’s internal and external environment aimed at effective implementation of a continuous qualitative educational process in order to create value for all stakeholders. A promising direction for further research is the development of methodological and organizational support for formation of a business model for an adult education institution.


Author(s):  
Adam Bodіuk

The subject of the study is the mechanism for determining the fiscal fee forthe main transportation of hydrocarbon goods as a resource concept. The purposeof this article is to justify the nature and prospects of using, instead of currentrent, hydrocarbon fiscal-main income as a fiscal payment, which is brought intothe state budget by operators of the main hydrocarbon-transport system as business entities for their transportation of hydrocarbons and products of their processing through main pipelines appropriate to the economic requirements. Theresearch methodology is determined by a combination of methods: a) cognition:legal analysis (study of the regulatory framework for the use of rent); b) justification: abstract logical analysis (definition of the concepts of hydrocarbon fiscalmain income); c) generalization (substantiation of conclusions and proposals).Results of work. In the process of analyzing the regulatory legal acts that regulate the use of current annuity as payment to the budget for the main transportation of hydrocarbons, it was established that it is not a tax in the interpretationof PKU, since the essence does not meet the official definition of tax, does notmeet the accepted definition of the concept of rent. The accepted nature andmechanism of paying rent for the transportation of hydrogen resources and associated revenues of the state and users of the main hydrogen transport systemand the unpromising nature of its use as a fiscal payment are analyzed. Conclusions.It is proposed that the state pay for the territorial pumping of hydrocarbon resources according to our triple principle as hydrocarbon fiscal-main income, whichcorresponds to its essence, and accordingly change the mechanism for calculatingand depositing funds to treasury accounts. Since the funds come to the revenueside of the state budget, that is, inherently belong to state revenue. The creationof such a mechanism needs certain studies, justifications and government decisions. The same applies to land use, since the quality indicators of soils, wherethe laid pipelines are territorially different. In addition, there is a process ofchanging land for its intended purpose, for the property. The fee for movinghydrocarbon resources should be calculated depending on the type of transport,including pipelines, for a set of indicators: quantity and quality of goods, time,main tariffs and distance of its movement. The amount may be adjusted usingfactors officially established by the CMU. Since the pipelines are located in territorial lands, part of this fee should be transferred to the territorial local budgets.Theoretically, the economic use of trunk pipelines should be considered as a typeof economic environmental management. Therefore, this type of government revenue should be determined by a set of indicators, as well as taking into account the economic interests of business entities authorized by the CMU. Thus, theimplementation of our proposed fiscal payment is relevant, has scientific noveltyand promising practical significance, therefore, for state recognition it is proposedto include it in the Tax Code of Ukraine.


2018 ◽  
Vol 29 (08) ◽  
pp. 1850075
Author(s):  
Tingyuan Nie ◽  
Xinling Guo ◽  
Mengda Lin ◽  
Kun Zhao

The quantification for the invulnerability of complex network is a fundamental problem in which identifying influential nodes is of theoretical and practical significance. In this paper, we propose a novel definition of centrality named total information (TC) which derives from a local sub-graph being constructed by a node and its neighbors. The centrality is then defined as the sum of the self-information of the node and the mutual information of its neighbor nodes. We use the proposed centrality to identify the importance of nodes through the evaluation of the invulnerability of scale-free networks. It shows both the efficiency and the effectiveness of the proposed centrality are improved, compared with traditional centralities.


2021 ◽  
Vol 27 (6) ◽  
pp. 101-106
Author(s):  
М. Falaleev ◽  
◽  
N. Sitdikova ◽  
Е. Nechay ◽  
◽  
...  

The development of digital technologies, coupled with progress in the development of self-learning programs based on AI (Artificial Intelligence), has obvious advantages in improving the effectiveness of information impact on people around the world. During the 2010s, researchers have documented trends in the use of artificial intelligence for the construction and distribution of media content to indirectly manipulate political discourse at the national and global levels. Special interest in the context of this issue is how the rapid development of AI technologies affects political communication. The object of consideration within the framework of this article is the deepfake technology. Based on this, as a subject, the authors define deepfake as a phenomenon of modern political communication. Accordingly, the purpose of the study is to describe and predict the impact of deepfake technology on political communication at the global and national levels. The paper presents the definition of deepfake, assesses its characteristics depending on the methods and purposes of its distribution, and analyzes the prospects for using this tool to influence political discourse in modern Russia. To study the subject field of the research, methods of systematizing theoretical data, classification, analysis of a set of factors and forecasting have been applied. The practical significance of the work is presented by the authors’ definition and typology of the phenomenon of deepfake and describes its significance as a factor of political communication on the example of a particular country. The results of the work will be useful for researchers studying the problems of digitalization of the media space and modern means of disinformation in politics, both at the local and global levels


Author(s):  
Є.В. Воронюк

The article describes the importance of information and analytical support for the formation of organizational support for economic security of business. The stages and principles of formation of information-analytical support for creation of system of economic safety of the enterprise are analyzed. The connection and the nature of the influence of information-analytical activity and organizational support of economic security of the enterprise are investigated. It is important for the management of each organization to develop an individual mode of working with information, especially at the stage of its accumulation and analysis. Only a detailed and step-by-step definition of the process of working with information resources of various departments and officials increases the effectiveness of organizational support of economic security of the enterprise. The quality of analytical support is the basis for building an effective system of economic security of the enterprise and one of the key factors in its development. The harmonious combination of information-analytical work and the organization of economic security is a problem for the management of the business structure and requires a constant, operational study of the economic efficiency of the existing organizational structure.Adjusting the organizational structure directly affects the company's ability to withstand threats and risks from the external and internal environment. Modernity puts forward specific conditions for the economic security of the enterprise, especially given the deepening of the role and increase the amount of available information. The information array, which is freely available, is constantly replenished, which requires decision-makers to find new methods of information processing. The article analyzes the features of using the results of information support and analytical research to form an effective organizational structure of economic security of the enterprise. The study demonstrates the need for reliable and effective information and analytical support to improve the organizational support of economic security of the enterprise.


2018 ◽  
Vol 2 (2) ◽  
pp. 14-19
Author(s):  
Irina Aleksandrovna Tretyak

The subject. The article is devoted to analysis of the basic models of criminal law and the impact of victim’s legal status on the criminal legal theory.The purpose of the paper is to substantiate the existence and the importance of “criminal law of victim” as basic model of criminal legal theory.The methodological basis of the research includes general-scientific methods (analysis and synthesis, system-structural approach) as well as academic methods (formal-legal method, method of interpretation of legal texts).Results and scope of application. The definition of the role of the victim, the importance of his legitimate interests in the implementation of criminal liability is complicated by the fact that the basic models of criminal law developed by science – “criminal law of the offender” and “criminal law of the crime” – do not consider the victim as a subject of criminal legal relations.The theoretical models of criminal law are embodied in the criminal law, specific legal rela-tions, law enforcement acts, etc., in connection with which there are specific indicators – the parameters by which it is possible to determine which model of criminal law is implemented.If the question of the criminal legal personality of the victim is controversial, in my opinion, there is no doubt that the victim is a party to the criminal law conflict, which often begins to unfold long before the crime.Conclusions. Recognizing the victim as a subject of criminal legal relations, as well as a par-ticipant in the criminal law conflict, it is possible to talk about the formation of a new model of criminal law – “the criminal law of victim”.


2021 ◽  
Vol 33 (6) ◽  
pp. 1-19
Author(s):  
Linze Li ◽  
Jun Zhang

As an emerging online shopping method, e-commerce has been widely popular since the popularization of the Internet. Online sales and online shopping have become the trend of modern business development. However, the functionality and performance conditions of the existing platform cannot be closely integrated with the merchant's own business. The purpose of this paper is to study the enterprise e-commerce marketing system based on big data. The system design of this paper adopts SSH framework as the main technology, the database selects HBase database, and the front end combines with Web2.0 technology for the interaction of interface display and operation. The experimental results show that applying big data technology to enterprise e-commerce marketing system has extremely important practical significance. Perform a performance analysis on this system,when the amount of data reaches 4000, the speed of HBase is 10.486s, and the query time of Mysql is 50.184s. It can be seen that the Hbase database query speed is much faster than the Mysql database query speed.


2019 ◽  
pp. 3-9
Author(s):  
Oksana Braslavska

The purpose of the article is to attempt to discover the conceptual basis of modern tourism, in particular, to justify scientific approaches. The basis of the method of work was the use of conventional methods: theoretical analysis of scientific sources on the specified topic, synthesis, description and comparison. The results are the separation of the following scientific approaches: axiological, cultural, multicultural, holistic, structural, functional, informational, synergistic, predictive, unity of quality and quantity, co-evolutionary (development), causality. The scientific novelty of the study was the interpretation of general methodological approaches in the field of tourism studies, a clear definition of their characteristics, which will help to improve its methodological basis. The practical significance of the article is to justify the expediency of using scientific approaches, which will make it possible to combine the efforts of tourism professionals under the current conditions of fundamental incompleteness and uncertainty of information on the methodology of tourism; in developing approaches that are, to some extent, capable of ensuring the effective interaction and synthesis of different science methods on a single conceptual basis.


2020 ◽  
Vol 7 (4) ◽  
pp. 71-80
Author(s):  
R. G. Kaspina ◽  
N. O. Samoilova

The article is devoted to the practical implementation of auditing tasks in relation to non-financial information in Russia. The increased need to develop this area of auditing services is related to both the increased interest of users in the nonfinancial information in itself, and the need to improve its reliability. The methodological base of the research includes a set of scientific techniques and research methods such as theoretical analysis of the literature on the research problem, analysis of regulatory sources, a method of comparison, as well as the use of practical experience in providing auditing services in relation to non-financial information. The study of current trends in the publication and certification of nonfinancial statements in Russia and abroad, considers the main approaches to the definition of “non-financial audit” and the most widespread methodological approaches to its implementation, as well as reviews the practice of performing tasks to confirm non-financial information and identifies the main problems of their implementation. The theoretical and practical significance of the research is to justify the need to develop tools for providing auditing services in relation to non-financial information, as well as the proposed solutions to the identified problems of practical implementation of tasks.


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