scholarly journals Current Development Issues of Accounting Support of Innovation Venture Financing

The development of the concept of information support of venture capital management of enterprises in the conditions of formation of post-industrial society is quite new and relevant for the modern world and especially for Ukraine, as well as the intensification of innovation processes. The necessity of developing accounting, in particular reporting and analytical, tools for venture financing of innovations is theoretically substantiated and proved. Scientific search of directions for improving the accounting tools of venture innovations financing will promote the effective functioning of business entities that carry out venture activities, as well as avoidance threats and minimization the negative effects of economic risks, increasing the efficiency of the capital market in the part of venture investing, and in general, will accelerate the transition to an innovative model of economic development in Ukraine.

Author(s):  
Rashid Muhaev ◽  
Yuliya Laamarti

The information and communication revolution of the late XX — early XXI century not only radically changed the modern world, but also formed a new social reality — a post-industrial society. The current stage of post-industrial development is associated with the formation of the information society, a distinctive feature of which is that in it information, the process of its production and methods of transmission, becomes more important than the thing itself. Information is a decisive factor in the social order, which has changed the ways and technologies of organizing social space and the nature of everyday practices, the life worlds of ordinary people, and the media become the main tool for the production of semantic systems.


2021 ◽  
Vol 14 (2) ◽  
pp. 107-122
Author(s):  
V. V. Nikishin

The issue of information support for public administration has always been very acute and, obviously, will never leave the category of topical. By solving it, active integration of advanced scientific and technological achievements into the provision of the process of state administration has been and continues to be. Several upheavals have taken place along the way, the largest of which have been the emergence of wired radio telephony and computerization. Today, such a revolution is digitalization, under the sign of which the post– industrial society exists today and the knowledge economy is being formed. In such conditions, it seems appropriate to consider the problem put forward in the title of this article and specifically characterize the post–industrial society and the knowledge economy in the system of modern economic discourse, consider public administration as a mechanism and an economic problem, and analyze the information support of public administration of the knowledge economy.


Author(s):  
Ivan Dmitrievich Tuzovskii

This article explores the problem of utopian universals applicable to the concept of “information society”. The author interprets utopian universals as most general representations on the best social structure that became widespread within a particular epistemological tradition. The subject of this research is the determination and evolution of the universal social attributes characteristic to projects of best social structure within the epistemological tradition of scientific rationality developed throughout the XVI – XXI centuries. From T. Mohr's "Utopia" to D. Bell's "post-industrial Society" and M. Castells '"Information Age", the author traces the universal features of social attribution. The researcher comes to the conclusion that projects of an optimal or ideal social structure, changing their concrete form of expression, retain a utopian character throughout the entire line of development of the epistemological tradition of scientific rationality. Utopian universals of aggregation and codification of theoretical knowledge, transformation of science into the major driving force of political and economic development, transition of power to the wisemen-philosophers, collective maximally egalitarian and democratic participation in decision-making is the attributes that to greater or lesser degree are inherent to the utopias of Western civilization, beginning with the work of T. More. These same attributes retain in the concept of information society, which allows raising the question of the need for critical revision as a theoretical scientific concept and practical political project of the information society.


2021 ◽  
Vol 3 (102) ◽  
pp. 154-163
Author(s):  
MARINA A. GARTH ◽  
SVETLANA S. KASATKINA

In this paper, the authors focus on the development of information and computer technologies in relation to the peculiarities concerning the development of the spiritual experience in society associated with folk culture and folk art. The article examines the concept of “information society”, substantiates the importance of drawing attention to folk culture and applied creativity by the example of the realities in the Russian school education system. The society of post-industrial reality, as a rule, gets acquainted with information to a greater extent in a ready-made format and unlimited scope. This is both an advantage of the information reality and its disadvantage. With the increasing standardization of information resources, there is a lack of creative thinking. Creativity in the modern world with the predominance of ready-made information products is becoming a deficit in the spiritual experience of mankind.


Author(s):  
Viktoriya Rozhelyuk ◽  
Vita Semaniuk

Introduction. Post-industrial society is characterized by new requirements for economic information provided by the accounting system. The transformation of the understanding of the essence of economic information in modern conditions is associated with a number of important factors. Therefore, the study of these factors, as well as the corresponding changes in the characteristics and perception of economic information is an important area of research.Objective. The purpose of the article is to substantiate the approaches to the interpretation of information as a process of programmatic generation of reality in terms of information modelling of economic and social phenomena.Methods. The following approaches are used for this purpose: entropic, algorithmic, combinatorial, which provide quantitative determination of the complexity of the displayed object, process or phenomenon; syntactic, which indicates the internal features of the processes that are displayed, their structure, organization, complexity, etc; semantic, which allows us to describe the content and novelty of information for the user; pragmatic, which allows us to assess the usefulness of the received message. Results. The concept of “information” has been researched as a basic element of accounting science in post-industrial society, which involves understanding the role of thought processes in cognition of economic reality and the creation of information matrices to form models of behaviour of objects / subjects of economic activity. It was determined that information is interconnected with human, consciousness, thinking and perception of reality through the prism of economics, and economic interpretation of information involves understanding the categories of value of information, such as resources, goods, objects of labour and more. Accounting information is considered as a reflection of the content   of relations that arise in the process of economic agent and its adaptation to the external environment, regardless of the form of presentation of this information. Emphasis is placed on the philosophical interpretation of information as a process of programmatic generation of reality in terms of information modelling of economic and social phenomena. We have proved that the main value of accounting information is its usefulness for a particular management decision, and the use of accounting information, taking into account its value for management is limited by up perception and reflection of users of this information. Discussion. A promising area of further research is the identification of opportunities for the formation of different types of information for interested users and the development of appropriate methods for processing credentials to implement in practice the task of maximizing the satisfaction of their information requests. 


Author(s):  
V. D. Parkhomenko ◽  
O. V. Parkhomenko ◽  
S. Seki

Economic science pays much attention to the research of the essence of post-industrial intellectual economy today. Many theoretical approaches to understanding the development process of post-industrial society have been formed in the modern world, but the final concept of modern intellectual socio-economic development does not yet exist. The basis of the formation of a post-industrial and intellectual economy is information, knowledge and creativity — these are modern types of resources that different from monetary, natural, labor and technical resources and which become the basis of the “economy of knowledge”. The basic systems of functioning of the intellectual economy are determined, which are interconnected and important. An intelligent post-industrial economy is formed considering internal systemic relationships between different types of activities at the societal level, human, intellectual capital, innovation activity, intellectual property, at the staffing level and the use of synergy and creativity. Such interaction is considered as a single complex and open system with a significant number of subsystems. The unifying idea of a complex system is a statement based on the use of information and knowledge. Both of each system individually and interconnections have an internal unity of contradictions. This is the unity of contradictions that is a “delta” of progress. The unifying elements of interacting systems are human and goal. All groups of components of the intellectual and post-industrial economy are united by a single object of activity (creative process, knowledge) and have various subjects of activity. For this reason, there is a need for comprehensive research, consider the presence of a single object, as well as various subjects of activity with their own characteristics of their functioning.


Author(s):  
Mykhailo Zubar

The article considers the role, the function and the place of museums in the modern world in the conditions of the electronic revolution, change of generations, the beginning of the postmodernism era. Accordingly, to these statements, there are questions related to the revision of the museum communication system relatively modern forms, understandable to the new generation. Speaking of museum communication, first of all, we mean a change in approaches to the formation and creation of a museum exhibition, which is the main platform for interaction with the public, and therefore communication with the visitor. The author pays attention to the issue of separating the second main function of the museum, along with storage. In today's digital and post-industrial society, the availability of collections for visitors comes to the fore in museums, as well as the form of exhibitions and the way it constructed. The article analyzes the reasons for the change of museums forms and their activities, following the functioning of various models in society and their conflict. It argued that the situation in museums reflects a broader conflict between two models of democracy, which, although unevenly, but coexist today: pedagogical and performative model. The first, among other things, provides that a person, to be a citizen, must be prepared through education, to participate in high culture. The second considers each person as a consumer/customer who consciously has the right to accept or reject a product. Therefore, the author paid special attention to the narrative museum as one of the forms of the postmodern museum, which functionates within the framework of the performative model, the construction of its exposition and the perception of its visitors. Also, considers the range of ways of displaying objects as well as its expansion in comparison with the classical modernism museum. Additional modern presentation methods provided, including story virtualization and related educational activities that added to the classical exposition base. The author present signs characterize the narrative of the museum.


2021 ◽  
Vol 7 (3B) ◽  
pp. 195-201
Author(s):  
Yerazak Manapovich Tileubergenov ◽  
Sergei Igorevich Pelevin ◽  
Saduakassov Sharap Seitkasymovich ◽  
Alexey Mikhailovich Vasiliev

The article explores the technology development as a factor of the evolutionary and creative formation of society. The field of science and technology is constantly expanding due to the exponential growth in the number of technologies and due to the increasing expansion of technologies into the natural environment of mankind. The relevance of considering and socio-philosophical analysis and reflection of technology as a phenomenon of social reality is of particular importance in the modern world in the context of a global pandemic, which brought the digitalization of post-industrial society to a whole new level. Attention is drawn to the fact that technogenic risks increase in the post - industrial phase of social development. In addition, the article breaks down the concept of a post-industrial society under the catalytic influence of digitalization processes. The article substantiates the importance that post-material values acquire in the context of the development of modern society.


2003 ◽  
pp. 26-39
Author(s):  
V. Maevsky ◽  
B. Kuzyk

A project for the long-term strategy of Russian break-through into post-industrial society is suggested which is directed at transformation of the hi-tech complex into the leading factor of economic development. The thesis is substantiated that there is an opportunity to realize such a strategy in case Russia shifts towards the mechanism of the monetary base growth generally accepted in developed countries: the Central Bank increases the quantity of "strong" money by means of purchasing state securities and allocates the increment of money in question according to budget priorities. At the same time for the realization of the said strategy it is necessary to partially restore savings lost during the hyperinflation period of 1992-1994 and default of 1998 and to secure development of the bank system as well as an increase of the volume of long-term credits on this base.


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