Економіка і менеджмент
Permanent URI for this communityhttps://ena.lpnu.ua/handle/ntb/26584
Browse
Item Accountancy as a public service – evidence from Poland(Видавництво Львівської політехніки, 2011) Maruszewska, Ewa Wanda; Kołodziej, SabinaThe article attempts to present nowadays Polish accountancy profession’s perception with special regards to public service. Nowadays, accountant provides data and takes active part in decision – making process in an enterprise. It should be emphasized that preparing financial statements is not only a process of implementing different techniques. It also requires social awareness with respect to area where business is done. Social awareness is one of characteristics that constitutes accountancy occupation as a profession [6]. The article also describes the results of a survey conducted among 213 participants, mainly graduate and postgraduate accounting and finance faculty students. Results of the survey proved that accountancy profession is regarded as public trust service, not only by employees working in financial department,s but also by those who do not deal with finance and bookkeeping issues within their work.Item Actual Risks In the International Tourist Activity(Видавництво Львівської політехніки, 2013) Bednarska, Olha; Kulynyak, IhorIn the article actual risks and their factors are identified in the international tourist activity. On the basis of specific classification signs, the classification of risks is improved in the international tourism. The methods of optimization of risks are described.Item Adaptability to reverse logistics(Видавництво Львівської політехніки, 2011) Pfohl, Hans-Christian; Thi Van Ha, NguyenReverse logistics is growing fast in Europe where environment policies and green issues serve as central topic of circular economy and sustainable development. Additionally, there has been an obvious trend of increasing consumer returns due to more powerful customers, especially with the growing multichannel retailers. To date, companies have adapted their existing supply chain to reverse logistics that resolves the issues related to returns flows in order to comply with the law, to satisfy customers, and to reduce costs. On the basis of implementation time of a reverse logistics program, we identified significant differences related to implementation drivers, formulation of reverse logistics strategy, and formalization of returns policy in order to explore the adaptability.Item An optimal life insurance policy in the continuous-time investment – consumption problem(Видавництво Львівської політехніки, 2011) Iwaki, Hideki; Osaki, YusukeThis paper considers an optimal life insurance purchase for a household subject to mortality risk. The household receives wage income continuously, which could be terminated by unexpected premature loss of earning power. In order to hedge the risk of losing income stream, the household enters a life insurance contract for the bereft members. The household may also invest their wealth into a financial market. If insurance payment is made prior to the planned time horizon, the amount shall be used for consumption and investment. Therefore, the problem is to determine an optimal insurance/investment/consumption strategy in order to maximize the expected total discounted utility from consumption and terminal wealth. We provide explicit solutions in a fairly general setup.Item Analysis of franchising activity in Ukraine(Видавництво Львівської політехніки, 2013) Naychuk-Khrushch, Marta; Ploska, AnnaThe present situation of franchising activity in Ukraine, based on comparative analysis of statistic dates has been analyzed. The key problems of it have been synthesized. The main practical tools of identified problems in franchising sphere have been delineated as a result of the research.Item Analysis of investment activity of Ukrainian commercial banks(Видавництво Львівської політехніки, 2013) Shevchenko, NataliiaThe article analyses the investment activity of Ukrainian commercial banks, common characteristics, ways of improvement of current regulatory policy and implementation of macroprudential policy. Author reviewed tools of analysis (time series and fractal analysis).Item Analyzing flow of funds in Iranian health care(Видавництво Львівської політехніки, 2011) Masaeli, Arashk; Basakha, MehdiThis paper first describes Iranian Health Care system, then counts the strengths and weakpoints if the system and finally analyzing flow of fund in Iranian Health Care system, highlights some of the areas which demandmore consideration.Item Anticipatory management of enterprises on the basis of weak signals(Видавництво Львівської політехніки, 2013) Melnyk, Olga; Adamiv, MartaThe main purpose of research is to ground the conceptual principles of enterprises anticipatory management on the basis of weak signals. In the paper the actuality of anticipatory management as an objectively necessary element of the enterprise management process in today rapidly changing and unpredictable business environment is grounded. The sequence of enterprises anticipatory management on the basis of weak signals is specified. The typology of weak signals of potential events by kinds of enterprise activity is developed.Item Aspects of Infrastructure Agricultural Market Development in Ukraine(Видавництво Львівської політехніки, 2013) Kulish, TetyanaThe basic ways of infrastructure improvement are wholesale system development, particularly concerning wholesale markets, trading houses, commodity exchanges, and information service for agricultural producers. That will help to marketing system and sales channels optimization for all market operators.Item Aspests of price formation in agricultural marketing(Видавництво Львівської політехніки, 2013) Legeza, Dar’yaPrice of agricultural products on global market are compared. Factors, wich influences on global price, are setting. Phasis of price trends are identified . It is ground that level of influence production costs on price is 65-75% in cropp production and 80% in livestock. Directions on price formation in agriculture are identified.Item Basic requirements for assessing the financial condition of auto transport enterprise(Видавництво Львівської політехніки, 2013) Krochuk, Veronika; Kovalchuk, KaterynaThis article analyses the problems and prospects of development of transport enterprise and its significance for the development of a modern economy. There are defined the main indicators of financial condition of transport enterprise as important factor of economic developmenItem «Bear» exchange traded funds as the innovative investment and hedging instrument for the Ukrainian equity market(Видавництво Львівської політехніки, 2013) Roiko, IgorThe author of the article highlights the nature and the properties of the exchange traded funds (ETF) and their species. In addition, the author points on the inverse traded funds as the perspective and innovative investment and hedging instrument for the Ukrainian equity market and the prospects of their appearance.Item Blast management(Видавництво Львівської політехніки, 2011) Shouraki, Mohammad Kargar; Naserkheil, Ali AsgharBlast Management (BM) is composed of the combination of human resources management (HRM) principles and concepts and various methods of quality management (QM) with a financial approach. BM is made up of three aspects: hard, soft and concept and BLAST means an explosive shift in organization's mindset and thought and rapid action against it. The first aspect, hard, includes a set of managerial toots and philosophies to improve the quality and productivity with a financial approach.Item Bubbles and Central Banks(Видавництво Львівської політехніки, 2011) Yavas, AbdullahItem Budgetary potential and budget planning system(Видавництво Львівської політехніки, 2013) Zhebchuk, RomanThe author examines the category of "budgetary potential", gives his own interpretation of the term, defines the types of budgetary potential and its structural components. Feasible link between the budgetary potential and budget planning is described. The need for evaluation of budgetary potential and its integration into the system of budget planning is emphasized.Item Building of a System of Market Situation Indicators which Reflects the Development of the Interbank Market(Видавництво Львівської політехніки, 2013) Zelenska, MarynaInterbank market is a segment of the financial market which is involved in the transformation of financial resources and their redistribution within the banking sector. In respect to this the issues connected to the investigation of its environment are significant. We describe the interbank market environment as a situation which is influenced by supply and demand and determined by a set of indicators which reflects quantitative and qualitative changes of market instruments. This paper provides a theoretical approach to the identification of key market situation indicators which reflect the development of the interbank market and allow regulating of a market performance.Item Business evaluating: problems of risks accounting(Видавництво Львівської політехніки, 2013) Svistun, Ludmila; Sivitska, SvitlanaIn this research estimation versus have been considered and the basic estimation models have been investigated. Local currency Government Bond rates, Default spread from government bonds, CDS spreads and Typical Default Spreads have been analyzed. Also risk free rate in a currency for Poland via tree approaches has been defined.Item Central system of accounting information of the Czech Republic(Видавництво Львівської політехніки, 2011) Svoboda, MichalSince January 1st, 2010, a new accounting system in the public sector of the Czech Republic has been effective. This has changed not only the way of compilation of financial statements (now on accrual base), but also the way of their disclosure and presentation. This should be ensured by „Central System of Accounting Information of the Czech Republic“. Itsmain intent is to satisfy the information needs of all public sector financial statements users, especially general public (tax payers), European and international institutions etc.Item Concerning the etymology and the essence of diffusion of innovations(Видавництво Львівської політехніки, 2013) Vankovych, LyubomyrThe etymology and the origin of concepts diffusion, diffusion of innovations, their essence and interpretation by various authors are explored in the paper.Item Consumer behavior and willingness to pay in a real market experiment(Видавництво Львівської політехніки, 2011) Oettler, Mario; Ittner, AndreasIn this paper we present an A/B-Test where we scrutinize the consumer behavior and the willingness to pay of customers in a real online community portal. The customers of the treatment group could choose between two price-quantity options. The control group however could only choose one price-quantity-combination. It turned out that a higher number of variations does not necessarily lead to a higher sales volume. It was interesting to see that consumers decided for the option with the higher per unit price if the total amount is lower than the price of the ‘bulk pack’. Beside the economic results we gained essential experience in the conduct of real market online experiments. Particular the assignment and the recognition are crucial in order to perform a valid experiment. We found out that a sequential assignment and the incorporation of registered users yields the best results.