Economics, Entrepreneurship, Management. – 2019. – Vol. 6, No. 2

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Науковий журнал

Economics, Entrepreneurship, Management / Lviv Polytechnic National University ; editor-in-chief O. Kuzmin. – Lviv : Lviv Polytechnic National University, 2019. – Volume 6, number 2. – 114 p. : il.

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Recent Submissions

Now showing 1 - 12 of 12
  • Item
    The effectiveness of the public services co-production process – results of a systematic literature review
    (Видавництво Львівської політехніки, 2019-02-28) Kozak, A.; University of Economics in Katowice
    Nowadays co-production is seen as a valuable route to public service reform and to the planning and delivery of effective public services, which is gaining increasing attention. Despite this our understanding of co-production is limited and we still have a lot to learn about how and why coproduction works (and does not). Therefore there is a need to improve knowledge and ability to use co-production successfully. One of the unclear issues are the conditions under which co-production will most likely be effective and how important is trust in this context. This research gap was accepted as a research problem in the article. The main goal was to find answers to two research questions. First, what factors influence the effectiveness of the coproduction of public services process? Second, what is the place and role of trust among the factors conditioning the effectiveness of the co-production process? The research was carried out using the systematic literature review and then the word cloud technique as a visualization of word frequency in a given text. As a result of the study, six key conditions for the effectiveness of the service co-production process were identified. One of them is trust, which also affects other factors, however, this is not the most important condition of effectiveness among those indicated in the literature.
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    The specifics of designing informational documents of nonauthomated database of the computer accounting system
    (Видавництво Львівської політехніки, 2019-02-28) Shkvir, V.; Borshchuk, I.; Lviv Polytechnic National University
    Theoretical aspects of designing informational documents of nonauthomated database of computer accounting system (CIS-BO) are clarified. At the same time, the main emphasis is on such components of nonautomated database, as information documents with operational and resultant information, because for machine processing of data their proper construction defines the efficient operation of CIS-BO.The conditions of functioning CIS primary documents remain the leading carriers of input (primary) data and a means of registration performed by enterprises or establishments toward economic operations. Despite current trends in the use of paperless informational technology, the document is still the most widespread carrier of information.There is a technique of designing forms of operational information, taking into account the peculiarities of the application of different methods of controlling the correctness of informational input. Also, there are works on creating visual forms of information output.
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    Historical aspects of the development of accounting system in the context of hostilities
    (Видавництво Львівської політехніки, 2019-02-28) Lehenchuk, S.; Zhytomyr Polytechnic State University
    The urgency of carrying out scientific researches on the influence of military actions on the accounting system is substantiated in the article. The main directions of the development of accounting system in the context of the military operations implementation (accounting system for the subjects of the military operations, accounting system for enterprises that provides a support in the course of military conflicts, accounting system for the property of enterprises, whose activities were directly influenced by military actions, is considered as a political tool for military conflicts). It is substantiated that the occurrence of hostilities leads to the transformation of the accounting system– its simplification, both in the subjects of their implementation, and in enterprises that provide support during military conflicts. Control function is the most important function of accounting system during the war, the implementation of which allows to mobilize the resources necessary to effectively counteract the aggressor country. It has been established that in the condition of hybrid war, domestic enterprises adjust the value of assets over which control has been lost. A promising area of the research is the consideration of accounting system as a political tool in military conflicts.
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    State regulation and strategic development management of enterprises of state sector: methods and mechanisms improvement
    (Видавництво Львівської політехніки, 2019-02-28) Yaremko, I.; Lviv Polytechnic National University
    In this article, conceptual frameworks and practically used regulating instruments, methods and mechanisms of state regulation of strategic development of public interest enterprises of the national economy are summarized and analyzed. The matter of concepts, which form specifically directed towards strategic development of bodies of state administration in modern world’s usage, are evaluated from the perspective of Ukrainian economy. Efficiency of particular methods and instruments of state mechanisms are evaluated from the standpoint of their permanent influence on the efficiency of the nationwide processes of prolonged economic growth and the achievement of economic entities of both capabilities of competitive ability and investment prospects. The hypothesis of the research is the assumption that the use of a foreign experience in developing of modern theoretical and conceptual, and applied designs will facilitate the development of adjusting instruments for Ukrainian economy to influence strategic development of sectors of national economy and of public interest enterprises. In this article, main problems are analyzed and the ways of formation of adaptive state regulation and management of strategic prospects of economic patterns development in the context of worldwide market of capitals and investments are suggested. It can guarantee their capability growth and consolidate their strategic positions of Ukrainian economy. The system of state leverages are notionally studied in a sole context with a goal-directed corporate management and argued that such a context will provide creation of coordinated economically-financial mechanism and selection of the instruments to increase the efficiency of state regulation of strategic development of national enterprises.
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    IPO costs on the Polish capital market
    (Видавництво Львівської політехніки, 2019-02-28) Gemra, K.; Warsaw School of Economics
    The effectiveness of IPO processes is a frequent research subject for finance scholars. This article examines the cost of such processes on the Warsaw Stock Exchange in 2008–2017 based on a sample of 136 companies. Research results indicate that IPO costs for transactions worth up to PLN 50m are significantly higher than for the remaining transactions and decline as the value of the IPOincreases. At the same time, poor state of theWSE related to the absence of new capital and the loss of trust among investors due to events related to failure to comply with corporate governance mean that it may be difficult to see the return of a larger number of IPOs and the amount of equity raised in the upcoming years.
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    The dependence of China belt and road initiative efficiency to the level of logistics infrastructure development
    (Видавництво Львівської політехніки, 2019-02-28) Krykavskyy, Ye.; Fihun, N.; Nycz-Wojtan, S.; Lviv Polytechnic National University; Vistula University
    The article analyzes the peculiarities of the impact of logistics infrastructure on the effectiveness of project implementation. The role of LPI as an indicator of infrastructure development, investment opportunities and its peculiarities are highlighted. The regional peculiarity of logistics development with the help of LPI is outlined. Abilities for Belt and Road initiative where analyzed and emphasized the status of logistics practice in the Asian countries, which are involved into the project. Analyzed the peculiarities of formation of international and domestic LPI, their differences in creation, as well as factors considered for statistics bases. Key opportunities for the development of the BRI project and the prerequisites for its creation have been identified. Distinguished input and output indicators of the LPI in to the two types: areas for policy regulations (inputs) and service delivery performance outcomes. Formed the basic factors which need to be taken into consideration during the decision making for investments into the logistics infrastructure of BRI project. Infrastructural improvements that have already been implemented or are being finalized were highlighted. The key risk factors in project implementation are highlighted, with opportunities to consider and offset their impact on the final implementation of the project.
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    Financial management of the enterprise economic potential
    (Видавництво Львівської політехніки, 2019-02-28) Yaremko, I.; Kantsir, I.; Plekan, M.; Lviv Polytechnic National University
    Drawbacks of the basic principles of management of financial and economic potential in the national platform are defined. The mechanism of approximation of modern concepts of financial management of the economic potential is specified and proved. The analysis of principles and tools in the systems of financial management of the intangible potential (intangible assets, brand, customer equity, inner generated goodwill) is carried out and possibilities of their implementation in Ukrainian enterprises are assessed. Author’s opinion regarding the key objects of the financial management of business reputation, intangible assets, and market constituent of the aggregate capital of the enterprises of the national economy is presented, algorithms to measure the intangible constituent of the enterprise value for administrative purposes have been formulated.
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    Social enterprises as place of work for people with disabilities – evidence from Poland
    (Видавництво Львівської політехніки, 2019-02-28) Frączkiewicz-Wronka, A.; Wronka-Pośpiech, M.; Porc, R.; University of Economics in Katowice; Social Welfare Home, Zawiercie
    Concern about people with disabilities is now becoming one of the areas of interest within the European Union, which is seeking a cost-effective and socially acceptable solutions aimed at supporting a worthy life of this group of society. Specific areas of action aimed at improving conditions for social inclusion, well-being and the full exercise of the rights of people with disabilities are set out in the “European Disability Strategy 2010–2020: A renewed commitment to a Barrier-Free Europe” (European Disability Strategy 2010–2020: COM (2010) 636). Employment is one of those areas. In order to cope with the professional activation of people with disabilities the pattern of change should start from the immediate environment and living space of disabled. Increasing the number of employment opportunities (e.g. in the form of homework), create and ease the options for self-employment (e.g. social cooperatives). Therefore, the aim of this article is to look at how social enterprises act as labour market entities and what are results of their activity in Poland. We try to prove that social enterprises, i.e. social cooperatives are important entity for the activation of people with disabilities in the labour market by providing the analysis of the activities of two subjects.
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    Decommissioning of fixed assets and land recovery: accounting and assessment
    (Видавництво Львівської політехніки, 2019-02-28) Orlova, V.; Kafka, S.; Riabkova, O.; Ivano-Frankivsk National Technical University of Oil and Gas; Lviv Polytechnic National University
    The existing provisions and regulations for the accounting of the written-off objects of the fixed assets and the working balances creation to cover the expenses of land restoration were investigated. Taking into consideration the peculiarities of the Ukrainian enterprises activity in the field of oil and gas industry, the problematic aspects within the accounting of the fixed assets and other non- circulating assets were investigated. The structure of the expected expenses for decommissioning of fixed assets and land restoration, that are the specific objects of the oil and gas industry enterprises, was determined. Based on the reasoning for structural expenses, the conceptual basis for the creation of accounting methodology with the emphasis on the contents of operations for funds creation for the provision of expenditure for the subsequent periods to finance economic operations for decommissioning of fixed assets and the restoration of land in the oil and gas industry. It has been proven in this article that creation of amounts of securities for such aims of the enterprise, should be identified in accordance with such criteria as the planned level of changes of the possible stock for oil and gas mining. It is argued that at each of the following stages of the mineral wealth exploitation, to recognize such liabilities in the accounting system are necessary, taking into account the risks, associated with the decommissioning of such assets. For the objective results provision, the general scientific methods of scientific knowledge, the specific methods of accounting and risk management methods were used.
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    Theoretical-conceptual background, methodical approaches and criteria for establishing business results in accounting and financial and economic thought of Galicia (second half of the XIX – first half of the XX century)
    (Видавництво Львівської політехніки, 2019-02-28) Lemishovska, O.; Lviv Polytechnic National University
    The objective establishment of the level of efficiency (effectiveness) of the functioning of economic entities with the complexity of the architectonics of the economy becomes more problematic, and the system of criteria of efficiency becomes more complex and more debatable. In today's financial and accounting theories and, as a consequence, the practice of financial management, there are a number of debating questions about the system of performance indicators, methods of formalization. This actualizes multi-vector studies both in the accounting field and in the system of interdisciplinary research. The accounting methodology and the specific methodology for calculating performance indicators throughout the evolution of this science have always been based on one or the other financial doctrine. In the article are analyzed some aspects of contemporary financial doctrines and regulatory norms of different institutions that influenced the development of conceptual frameworks and methods of calculating performance indicators in accounting development of scientists of Galicia. The scientific validity of the approaches proposed in this article to improve the current basis of enterprise performance criteria is based on the justification of the use of historically formed ideas in the past in the designated territory and is based on the following postulates: accounting tools are the basic information system of any paradigm of financial results management; the process of forming a system of indicators of real and expected profits should be based on the principle of accounting – the assumption of continuity of the enterprise, which is also embodied in modern concepts of financial management of sustainable development. Using general scientific and interdisciplinary methods of cognition, historicalretrospective and historical-comparative methods, theoretical generalizations of basic principles of accounting practice were conducted and the content of Galicia's accounting opinion regarding the indicators of efficiency in relation to the provisions of the current financial and economic concepts was evaluated. The principles and content of reflecting the profitability of the enterprise in the writings of Western Ukrainian scientists are revealed and analyzed. On the basis of this historical and economic intelligence, an argument is made about the possibility of using some of the workings of Galician theorists in the field of finance and accounting to improve the modern system of performance indicators in accounting, financialanalytical and management theory and practice. In particular, it is proposed to take into account the provisions formulated at the time for evaluating the results of the enterprise based on changes in the capital due to economic factors, approaches to accounting for one-time (occasional) income or losses, and methods for the productive impact of the intangible component of capital on the evaluation of the enterprise efficiency. The proposed is in line with modern concepts of costoriented management, criteria for market-based tools for evaluating the effectiveness of companies.
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    Methodological approaches to evaluation and revaluation of fixed assets in the context of implementing international accounting standards
    (Видавництво Львівської політехніки, 2019-02-28) Svynous, I.; Shepel, T.; Lytvynenko, N.; Bila Tserkva National Agrarian University; Lviv Polytechnic National University
    It has been established that the issues of methodological nature are of key importance in ensuring the reproduction process of the elements of material and technical resources, among which the issues of applied significance should be emphasized, such as justification of criteria and indices which can be indicators of the reproduction process state; developing algorithm of the latter at its various stages; modeling reproduction processes at the enterprise. Considering the issues of developing objective criteria and indices for the evaluation of the reproduction process of the elements of material and technical resources at the agricultural enterprises, the first thing to be noted is an unresolved issue of fair value, which creates the situation wherein book value of fixed assets and other assets minimizes the investors’ possibilities to protect their interests. This is due to the fact that accounting in Ukraine serves for tax control rather than management and investment. Evaluation of fixed assets, being the components of material and technical resources (MTR), at fair value makes it possible to characterize the reproduction process objectively, define the property status of the economic entity more precisely. However, it distorts financial result. We believe that simultaneous use of several indices for fair value measurement may lead to different fair values of the fixed asset. An agricultural enterprise is obliged to analyze the reasons for inconsistencies in calculations and choose the most precise estimation of the fair value. Fair value of the assets must reflect variability of money flows, which are taken into consideration during price negotiation by independent, knowledgeable buyers and sellers interested in making such a deal. There is no unified approach due to the fact that most of the assets do not have market value, and their fair value estimated by the expert is conditional and fair only as of the estimation date. Nevertheless, fair value is necessary for the potential investors and indispensable to financial assets. Evaluation methods of fixed assets at their fair value require development, adjustment of evaluation model, which will make it possible to ensure equivalency of exchange between the independent parties on the active market.
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    Model of development and state regulation of activity of higher educational institution (HEI): using experience in management of leading hei of East Asia
    (Видавництво Львівської політехніки, 2019-02-28) Kuzmin, O.; Yastrubskyy, M.; Tsegelyk, H.; Lviv Polytechnic National University; Ivan Franko National University of Lviv
    The article studies the positive experience of leading universities in East Asia. The article analyzed the management of the National University of Singapore, which belongs to the strongest higher education in several areas. The University is known as a leading research center in the world, experienced educational institution, which attracts the best students fromaround the world. Emphasized the high quality of educational services of the University, provided a number of effective factors combine to guarantee obtaining a student in-depth knowledge of the chosen professional direction. It is noted that in Singapore the world built on a British school and these factors that ensure success in education. Attention is focused on a favorable external environment, allowing you to open up internal reserves. The University operates as part of scientific and industrial park, allowing efficient use of funds and to coordinate efforts for the production of high technology products. It is noted that in law the companies participating in the research and development of industrial parks, offered benefits. As a result of the review of the experience of leading universities of East Asia highlighted a number of common features which combine to provide a successful business. The model of building an effective system of higher education in Ukraine is proposed