scholarly journals Praxeological Components of Biotech Companies’ Corporate Control Systems Integrated Assessment

2019 ◽  
Vol 8 (4) ◽  
pp. 28-33
Keyword(s):  
Control Systems ◽  
Corporate Control ◽  
Information Provision ◽  
Practical Significance ◽  
Management Tools ◽  
Dialectical Approach ◽  
Control Distribution ◽  
Analysis And Synthesis ◽  
Control System Architecture ◽  
Theoretical Foundations

This study is aimed at development of the theoretical foundations corporate control systems modeling for biotech companies.Methods. The article uses the data about specialties of Ukrainian partnerships in biotech industry corporate control distribution. These data are processed by analytical alignment. Achievement of the objectives is carried out with help of general and special research methods, namely: dialectical approach, analysis and synthesis, systematization and generalization Results. It is proved that the biotechnology market is the most dynamically growing segment of the "new economy" that requires special attention from the mechanism of corporate control implementation and distribution. Research presents the mechanism of leveling corporate conflicts situations, distributed according with the levels of the partnership’s architectural model. The appropriateness of expanding the corporate control mechanism motivational component by means of reflexive management tools has been developed. The scheme of integrating reflexive management tools into the component of information provision of the mechanism of corporate control is determined. Conclusions. The material presented in the article has a practical significance because, according to the results of the study proposed mechanism allows to direct reflexive influence on formation among stakeholders a proper vision of corporate control system architecture and content of its elements.

scholarly journals Transfer pricing as a means of the state tax base optimization

2019 ◽  
Vol 31 (1) ◽  
pp. 100-107
Author(s):  
A. Krutova ◽  
O. Nesterenko ◽  
M. Levina
Keyword(s):  
Transfer Pricing ◽  
Transfer Price ◽  
Price Formation ◽  
Tax Base ◽  
Dialectical Approach ◽  
Pricing Process ◽  
State Tax ◽  
Analysis And Synthesis ◽  
Theoretical Foundations

This study is aimed at development of the theoretical foundations of transfer pricing mechanism implementation at Ukrainian enterprises. Methods. The article uses processed by analytical alignment data of pricing methods analysis. Achievement of the objectives was carried out with help of general and special research methods, namely: dialectical approach, analysis and synthesis, systematization and generalization Results. Developed classification of pricing models is presented in this research with separation of the transfer pricing methods group, which are an effective tool of international tax planning transparency increasing, taxation stability ensuring and eliminating the possibility of moving profits to other tax jurisdictions. Transfer price formation stages matrix is developed which divides transfer pricing process on five stages: data collection, functional analysis, economic analysis, accounting procedures, reporting. The study tested the possibility of implementation in Ukraine of steps 8-10 of the BEPS plan as relevant for solving problems caused by tax base erosion. Conclusions. Developed in the article matrix of the transfer price formation stages will contribute to effective implementation of BEPS steps relating to pricing control.

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.

FAMILY VALUES AS A FUNDAMENTAL BASIS FOR THE ESTABLISHMENT AND DEVELOPMENT OF THE MODERN UKRAINIAN STATE

2019 ◽  
pp. 30-37
Author(s):  
Roman Lutsky
Keyword(s):  
Family Relations ◽  
Psychological Adaptation ◽  
Research Process ◽  
Family Values ◽  
Practical Significance ◽  
Family Status ◽  
Main Attention ◽  
Marriage Partner ◽  
Analysis And Synthesis ◽  
Ukrainian Society

Purpose. The aim of this work is to study the characteristics of transformation that appeared in the sphere of family relations in the modern Ukrainian society. The main attention is concentrated on problems of asymmetry of family status. Technique. The methodology includes a comprehensive analysis and synthesis of existing scientific and theoretical material and formulation of appropriate conclusions and recommendations. During the study, we used the following methods of scientific knowledge: terminological, semantic, functional, systemic-structural, comparative legal. Results. The research process recognized that at the present stage of creation of a Ukrainian state more family is in the process of transformation than in decline. It has passed a long way of development and adaptation to diverse conditions of existence, characterized by flexibility and sustainability. Some family functions under the influence of objective conditions disappear, others persist, still others only appear. Scientific novelty. In the research process, a number of faults and reasons in the matter of the transformation of Ukrainian families. The inability of the spouses to overcome the crisis situation in the transition of families from one stage to the other can be connected with the psychological incompatibility of the spouses, the inadequate choice of a marriage partner, the inability of families to solve problems, the low level of socio-psychological adaptation. Practical significance. The results of the study can be used in law-making and enforcement activities while solving family household conflicts.

The Soviet and Western theories of financial management – The competition or the partnership?

2020 ◽  
Vol 26 (5) ◽  
pp. 991-1016
Author(s):  
A.G. Lukin
Keyword(s):  
Soviet Union ◽  
Financial Management ◽  
Historical Analysis ◽  
Management Theory ◽  
Financial Risks ◽  
Financial Flows ◽  
Dialectical Approach ◽  
The Soviet Union ◽  
Analysis And Synthesis ◽  
Effective System

Subject. This article explores the main points of the theory of financial management, developed within the framework of the Western general theory of finance, and the theory of financial management developed in the Soviet Union. Objectives. The article aims to substantiate an idea that these theories are complementary, and their harmonious application can help build the most effective system of financial relations management at both the macro-and microeconomic levels. Methods. For the study, I used a dialectical approach and the methods of comparison, analysis and synthesis, and historical analysis. Results. The article substantiates the point that the methodology of Western financial management theory is aimed at managing external financial flows and combating external financial risks. It notes that the Soviet theory regulates methods and techniques of financial management within the business entity or the State. Conclusions. Theoretical updating of the Soviet practices of financial management combined with the modern achievements of financial management theory will create conditions for the formation of an optimal financial management structure at both the micro-and macroeconomic levels. This can improve the efficiency of financial management, in general. Renewed interest in the theoretical developments of the Soviet Union will contribute to the development of financial science at the present stage.

STRUCTURAL COMPONENTS OF THE PRIVATE MEDICAL SECTOR ACTIVATION MECHANISM

Economical ◽  
2019 ◽  
Vol 2 (2(21)) ◽  
pp. 170-177
Author(s):  
Anzhela Bairak ◽  
Keyword(s):  
Health Care ◽  
Health Care System ◽  
Activation Mechanism ◽  
Practical Significance ◽  
Structural Components ◽  
Medical Sector ◽  
Analysis And Synthesis ◽  
Private Medicine ◽  
Care System

The article examines the problems of private medicine in the health care system of the country. The aim of the article is to determine the structural components of the mechanism of activation of the private medical sector as a reserve for the provision of quality and affordable medical services and a driver for the development of the medical industry. The descriptive-analytical method, methods of analysis and synthesis, comparison, statistical, analysis and scientific generalization were used in the paper. The study substantiates the strengthening of the role of the private medical sector in the health care management system. The key problems of the domestic private medical sector and the restraining factors of its development are identified. It is concluded that it is necessary to develop a mechanism to promote the development of private medicine through a policy of active change in the health care system. The directions of activation of the private medical sector as a target reference point in the process of determining the structural elements of the organizational and economic mechanism are outlined. The structural detail of the mechanism of activation of the private medical sector for optimization of the health care system is offered. The practical significance of the obtained results is that the results of the research presented in the article are a practical basis for the development and improvement of mechanisms of public administration in the field of health care.

Перспективи розвитку зерновиробництва в Кіровоградській області

Ekonomika APK ◽  
2021 ◽  
Vol 319 (5) ◽  
pp. 30-37
Author(s):  
Emma Symonian ◽  
Nataliia Nerubaiska ◽  
Maryna Pukhliakova ◽  
Maksym Yandola
Keyword(s):  
Crop Production ◽  
Systematic Approach ◽  
Agricultural Sector ◽  
Security Analysis ◽  
Practical Significance ◽  
Grain Production ◽  
Production Development ◽  
Analysis And Synthesis ◽  
National Production ◽  
Yield Monitoring

The purpose of the article is to explore the prospects for the development of grain production in the Kirovograd region. Research methods. The study used dialectical methods of cognition, a systematic approach to the study of economic phenomena, monographic (generalizing domestic and foreign experience in determining the economic essence of food security), analysis and synthesis (in studying the levels of production of cereals and legumes and the level of grain supply), statistical groups (in identifying the place of regions in the national production of cereals), economic and statistical (in the processing of mass statistics), abstract and logical (in substantiating theoretical generalizations and drawing conclusions). Research results. The potential of grain production development in Kirovohrad region is considered. The analysis is based on statistical data of the crop industry. Problems of industry development are revealed and ways of solutions are offered. Scientific novelty. Analysis of the level of crop production in the Kirovohrad region in terms of using the latest technologies and yield monitoring. Practical significance. Along with some positive changes in the region's grain production, obstacles to their development have been identified. Proposals have been made to eliminate them with active investments and state support programs for the agricultural sector of the region. Tabl.: 4. Figs.: 1. Refs.: 18.

METHODICAL BASES OF AN ESTIMATION OF AGRICULTURAL LAND USING EFFICIENCY

2019 ◽  
Vol 4 (3) ◽  
pp. 237-244
Author(s):  
Mikhailo KOBCHENKO
Keyword(s):  
Land Use ◽  
Agricultural Land ◽  
Practical Importance ◽  
Economic Damage ◽  
Dialectical Approach ◽  
Methodical Approach ◽  
Analysis And Synthesis ◽  
Scientific Principles ◽  
Definition Of ◽  
Land Using

Introduction. The purpose of this article is to define methodological grounds of assessment of agricultural land using efficiency. The article is devoted to definition of the indicators system of land using efficiency. Methods of research. The solution of the tasks in the article is carried out with the help of such scientific and special research methods as: analysis and synthesis, systematization and generalization, the dialectical approach. Results. The structural balance between cost of land and production resources has been investigated, which leads to the need of many alternatives for the purpose and use of the respective territories on the basis of the modern system of land using efficiency assessment when determining the benefits of land resources using for agricultural production. Originality. It has been proved that to create and enforce a uniform indicators system of land using efficiency is necessary to determine all the factors that affect land use, to reflect the degree and type of each factor influence using the indicators of efficiency of the land use. Indicators of economic efficiency of land using and the intensity of land use are systemized. Practical importance. The methodical approach of agricultural lands using evaluation in the following areas has been justifed in the article: completeness of land use, rational land use, the level of land use intensity, efficient land use. The methodical approach has been presented to the calculation of potential losses from specific land uses in specific circumstances. It is proposed to assess the land using efficiency on the basis of indicators calculations of environmental and economic damage. Basic scientific principles can be used in the practice of agricultural enterprises. Keywords: management, methodological bases, evaluation, efficiency, and agricultural land use.

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