Stages and Algorithm for Assessing the Intellectual Capital of an Innovative Industrial Cluster

2021 ◽  
Vol 26 (11) ◽  
pp. 1217-1226
Author(s):  
V. V. Glukhov ◽  
A. V. Babkin ◽  
N. S. Alekseeva

Aim. The presented study aims to identify stages and propose an algorithm for assessing the intellectual capital of an innovative industrial cluster.Tasks. The authors classify the types of intellectual capital of an innovative industrial cluster; propose the structure of the intellectual capital of an innovative industrial cluster; develop the stages for assessing the intellectual capital of an innovative industrial cluster and an algorithm for assessing the intellectual capital of an innovative industrial cluster.Methods. This study uses a combination of general scientific and natural scientific methods of cognition: observation, generalization, abstraction, and the graphical approach. These methods are used to consistently solve the tasks of the study.Results. During the analysis of the types of intellectual capital of innovative industrial clusters, the authors classify them according to three criteria: carrier, involvement in the processes of the innovative industrial cluster, and the type of existence. The proposed classification allows the authors to develop the structure of intellectual capital of an innovative industrial cluster, which is presented in the form of four levels characterized by compressibility. The authors develop and describe the stages of assessing the intellectual capital of an innovative industrial cluster and propose an algorithm for its assessment consisting of three stages: preparatory, main, and final.Conclusions. The study describes stages and an algorithm for assessing the intellectual capital of an innovative industrial cluster, which can be used to manage intellectual capital in order to increase its value and develop an innovative industrial cluster.

Author(s):  
Vasyl Ostapenko ◽  

In the early 2000s, the new term "Unicorns" appeared in the economic literature, uniting startups with a market capitalization of more than $ 1 billion. in five years. In today's highly globalized market, public management is interested in ensuring the rapid development of powerful, competitive companies that stimulate the growth of the national economy. Powerful startup companies of interest to both national and foreign investors. The purpose of the article is to formulate the main stages of assessing the competitiveness of "unicorns" and create conditions for improving its level in the postSoviet space. General scientific methods of analogy and comparison, induction and deduction, modeling, hypothetical, historical and logical methods have been used. The scientific novelty of the obtained results is as follows: approaches to the selection of potential startup projects "unicorns" have been economically justified; a practical approach to creating a social climate and legal framework that will promote the emergence and reproduction of "unicorns" has been proposed; approaches to determining the stages of "death", "resuscitation" and "resurrection" of "unicorns" have been formulated. The practical significance of the obtained results lies in the formation of proposals of an applied nature aimed at the development of startup companies in Ukraine. It has been concluded that for the birth and effective functioning of "unicorns" it is necessary to combine human, structural and consumer capital, which will increase the capitalization of the enterprise. It has been determined that the environment of origin and functioning of "unicorns" is not limited to software, but covers all areas where intellectual capital can be increased. It has also been concluded that innovations and startups are a kind of activity that requires not only great knowledge, but also a specific talent sharpened for this type of activity. The ability to propose new solutions is a source of renewal, implementing the principles of intellectual capital, which is becoming dominant in the XXI century. Further research will be aimed at clarifying and improving the proposed options for creating conditions to increase the level and number of "unicorns" in Ukraine. Key words: unicorn, social and economic relations, intellectual capital, development of civilization, economic efficiency


2020 ◽  
Vol 19 (8) ◽  
pp. 1567-1586
Author(s):  
M.S. Kuz'min

Subject. The article investigates trends in the value of return on innovation. Objectives. The study aims to identify changes in return on innovation, using the case of leading Russian and foreign companies, to adjust the innovation management mechanism. Methods. I employed general scientific methods of research. Company official websites, market reviews and annual financial statements, patent databases of the European Patent Office, the Questel Orbit intellectual property portal, and the Google Patents search engine served as information base. Results. The study draws on the hypothesis that the value of innovation among Russian companies does not grow, despite the increase in funding for innovation. I tested the hypothesis, based on the working conditions of leading Russian companies in comparison with the performance of foreign companies. The study was conducted in three stages. It revealed divergent dynamics of the value of innovation of domestic and foreign enterprises. However, foreign companies show deviation from the average at a much higher level of the value of return on innovation as compared to Russian companies. Conclusions. Innovation has not become a factor for sustainable development of Russian companies. To change the current situation, it is necessary to reorient company's development strategy to ensure an increasing return on innovation.


2021 ◽  
Vol 25 (1) ◽  
pp. 205-221
Author(s):  
Olena Melnyk ◽  
Viktoriia Scliar ◽  
Sergei Sabadash ◽  
Vira Butova

Abstract The article focuses on the issue of the prospects of municipal organic wastes management in Ukraine in the context of the applicable EU practices in the field. The investigation was made according to the SWOT analysis. The general scientific and specific scientific methods were used at all the three stages of the investigation. The peculiarities of the Ukrainian legislation and their compliance with the EU directives and policies were analysed. The key problems of the Ukrainian wastes legislation, political and legal relations in the field were reviewed. The New Ukrainian Wastes Management Strategy was analysed. The main principles and priorities of the EU wastes strategies were presented. The best (and the most applicable for Ukraine) European practices were examined, including the five-step hierarchy and features of the national wastes collecting, sorting and disposal systems. Wastes composting technologies were discussed in detail. Possibilities of using wastes as bio fuel for refuelling municipal equipment, air transport, etc. were determined. The futility of expanding landfill areas for solving wastes management issues was noted. The main requirements to be met for regulating wastes management market in accordance with the Association Agreement with the EU were outlined. Recommendations on implementing circular economy principles and extended producers’ responsibility to encourage the public society to sort wastes, businesses to minimize wastes generation and draw interest to recycling were suggested.


Author(s):  
Natalia Anatolyevna Skobelina

Modern scholars pay attention to the tendency towards consolidation and unification of the various elements of the system of science education, which is also relevant for sociology. The article lays emphasis on institutionalization of the sociology of social movements and application of integrated approach in studying the indicated sociological direction. The goal of this article is the determination of integration process of scientific and educational aspects in sociology of social movements through the strategy of integralism that is understood as a method of organization f integration process. The article suggests the model of institutionalization of sociology of social movements, which has the structure comprised of the consecutive levels of integration. The research is based on the integrated approach, uses general scientific methods, including the analysis of scientific literature. The dependence of integration process on the type of used strategy is demonstrated within the framework of integrated approach. The integration process that underlies the institutionalization of sociology of movements is characterized by the internal, external and complex strategies in accordance with the micro-, meso- and macro-levels, as well as defined by the three stages of institutionalization of the sociology of social movements. In conclusion, the author underlines that the integration approach contributes to the development of sociological knowledge in the area of studying the modern social movements. The article is recommended to the pedagogues of sociology of social movements of the higher education facilities and all interested in the indicated topic.


Author(s):  
Natalia S. Alekseeva

Modern science has not yet developed unified understanding of the organizational and economic mechanism of management, and the existing ideas are being changed under the influence of digitalization. Digitalization and complexity of socio-economic relations stipulate the greatest competitiveness in the industrial sectors of the economy by clusters of economic entities operating on the principles of cooperation and collaboration (innovation and industrial clusters). The developing digital technologies in modern society contribute to the raise of intellectual capital, which becomes the basis for the effective functioning of innovation and industrial clusters. A conceptual model of the intellectual capital management system of an innovation and industrial cluster is being studied. There has been developed a terminological matrix of the organizational and economic management mechanism. Based on the matrix, a graph of the frequency of using definitions has been formed. The analysis of this graph allowed to propose a conceptual model of the intellectual capital management system of an innovation and industrial cluster in the context of digitalization. The specific feature of the conceptual model of management of intellectual capital innovation and industrial cluster is considering such input parameters of the system as the level of scientific and technical progress and unstructured amount of information, processing of which is only possible using digital technologies. Further development of an organizational and economic mechanism for managing the intellectual capital of an innovation and industrial cluster in the context of digitalization is possible.


Author(s):  
T. Sashchuk

<div><em>The article presents the results of the study of the communicative competence of the politicians on the basis of the analysis of their messages on their official pages of the Facebook social network. The research used the following general scientific methods: descriptive and comparative, as well as analysis, synthesis and generalization. The quantitative content analysis method with qualitative elements was used to distinguish the peculiarities of information messages that provide communication of the deputies of Verkhovna Rada (Ukrainian Parliament) on their official Facebook pages. Information messages have been analyzed by the following three criteria: subject matter, structure and language.</em></div><p> </p><p><em>For the first time the article draws a parallel between communicative competence and the ability to communicate with voters on the official pages of Facebook which is the most popular social network in Ukraine. As it is established, communicative competence in the analyzed cases is caused not by education, but by previous professional activity of a politician. The most successful and high-quality communication was from the current parliamentarian who worked as a journalist in the past. More than half of the messages that provided successful communication consisted of sufficiently structured short text and a video. The topic covers the activity of the parliamentarian in the Verkhovna Rada and in his district. More than half of the messages are spoken in the first person.</em></p><p><em>The findings of the study can be used in teaching such subjects as Political PR and Electronic PR, and may be of interest to politicians and their assistants.</em><em></em></p><p><strong><em>Key words:</em></strong><em> competence and competency, communicative competence, political discourse, official page of the deputy of Verkhovna Rada of Ukraine on the Facebook social network, subject matter and structure of the information message, first-person narrative, correspondence of communication to the level of communicative competence.</em></p>


2020 ◽  
Vol 10 (3) ◽  
pp. 177-180
Author(s):  
VERA SHUNYAEVA ◽  

The article is devoted to the research of the youth criminal subculture and its impact on the personality of under-aged. In the course of analysis of this negative impact, a definition of the criminal subculture of under-aged was proposed. The main principles of such a criminal subculture as AUE (the acronym, transcribed from Russian: АУЕ or А.У.Е., comes from «Арестантский уклад един» / “Prisoners Unity (Solidarity)” are defined. The reasons contributing to the development of this negative phenomenon and the typical fea- tures of a minor sharing the ideology of the AUE were identified. The methods for counteracting the AUE were proposed. The method- ological basis of the research is formed by general scientific methods: dialectical, system research method, analysis, synthesis, induction, deduction, analogy, etc., as well as such private scientific methods as comparative legal, formal legal, structural and functional, statistical ones. The authors relied on the results of research by Russian and foreign legal scholars, sociologists, psychologists.


2020 ◽  
Vol 23 (12) ◽  
pp. 1356-1382
Author(s):  
E.V. Olomskaya ◽  
A.A. Aksent'ev

Subject. This article discusses the methodological features of Russian Accounting Standard (PBU) 18/02 Income Tax Accounting when using the balance method to account for deferred taxes. It considers whether the clarification of permanent tax differences is justified, and it analyzes in detail the features of accounting for temporary differences and offers a visual and descriptive method for determining and correlating them in accounts. Objectives. The article aims to justify the reason for linking permanent tax differences to such accounting categories as Income and Expenses. It also aims to develop a methodological toolkit that simplifies the perception of the balance method and demonstrates the procedure for determining temporary differences. Methods. For the study, we used the methods of analysis, synthesis, observation, comparison, and other general scientific methods. Results. The article justifies the clarification of permanent differences from the position of accounting categories. It offers an original approach that helps visually classify temporary differences. The formalization of the balance method helped identify the logic of its reflection in accounting statements. Conclusions and Relevance. To ensure that accounting is not distorted due to the impact of taxation, it is necessary to develop a unified conceptual framework, as well as develop existing methods and introduce new ones that do not contradict the public concept of interaction between accounting and tax accounting. The research results are intended for training, scientific and practical activities of specialists in the field of accounting and audit, as well as students studying under this program, in order to study the features of applying the balance method for accounting for deferred taxes.


2020 ◽  
Vol 16 (5) ◽  
pp. 905-919
Author(s):  
R.O. Voskanyan

Subject. The article addresses leader companies of the e-commerce market in terms of sales and capitalization, that make their financial statements publicly available. Objectives. The aim is to identify special aspects of capital structure management policies of the largest e-commerce players based on ratio analysis. Methods. The study employs general scientific methods of research. Results. The paper reveals the specifics of capital structure management of the global e-commerce market leaders. The leading companies prefer an aggressive approach to the formation of their capital structure, increasing the volume of borrowed capital in comparison with their equity. The management of companies tries to provide a moderate approach to capital structure management and debt servicing, demonstrating the ability to repay debts in a timely manner. Aggressive capital structure policy is conditioned by specific activities of e-commerce companies, requiring constant search for and attraction of additional financial resources for improving production processes by management. Conclusions. Key players have an aggressive capital structure policy. This feature is necessitated by the need to systematically attract additional financing to expand the business, increase sales volumes, capture and create new markets. E-commerce companies have to constantly improve technology, logistics processes, and render a good and excellent customer service.


2020 ◽  
Vol 26 (7) ◽  
pp. 1590-1609
Author(s):  
V.A. Rakhaev

Subject. The article addresses modernization of lending facilities under concession agreements. It is important for evaluating the terms of credit transactions, effectiveness of credit projects, and the concessionaire's ability to repay the loan. Objectives. The purpose is to review the current financing mechanism and underpin approaches to improving the credit facilities within concession agreements. Methods. The study rests on general scientific methods, like the systems and logical analysis and synthesis, principles of induction and deduction, financial calculation techniques. The analytical part employs the balance method, methods of financial coefficients and the method of technical and economic estimates. Results. I analyzed the financial structure and special characteristics of concession agreements, parameters of concessionaires’ activities; considered the types of risks inherent in bank lending under concession agreements, methods for their identification and mitigation; offered a mechanism of lending, including the structure of credit transactions, restrictions for the financial condition of concessionaires, additional requirements and penalties for their non-fulfillment. The findings can help banks define lending parameters for concession agreements. The provided recommendations may be useful for consideration by the authorities of the constituent entities of the Russian Federation. Conclusions. It is possible to reduce the risks of lending under concession contracts, if their terms and conditions are stable, and if the lost income of concessionaires is compensated in the event of early termination. Reasonable tariffs for works and services and increased revenue collection will promote this type of lending.


Sign in / Sign up

Export Citation Format

Share Document