Вісники та науково-технічні збірники, журнали
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Item Дослідження глобального ринку аудиторських послуг у контексті сьогоденних викликів(Видавництво Львівської політехніки) Двуліт, З. П.; Мельник, О. Г.; Лазурко, М. І.; Dvulit, Z.; Melnyk, O.; Lazurko, M.; Національний університет “Львівська політехніка”; Lviv Polytechnic National UniversityДослідження спрямоване на визначення розміру глобального ринку аудиторської діяльності, що формується під впливом сьогоденних викликів. Автори визначили розмір глобального ринку аудиторської діяльності у 2020 р., простежили динаміку зміни доходів компаній Великої четвірки за 2015–2020 рр. та спрогнозували дохід досліджуваних компаній на 2021 р. Визначено частку доходів від аудиторської діяльності у загальній структурі доходів кожної із компаній та графічно відображено структуру доходів компаній Великої четвірки за видами діяльності за 2019–2020 рр. Карантинні заходи, запроваджені у всьому світі, спонукали компанії Великої четвірки до пошуку нових можливостей, тому автори розробили SWOT-аналіз, який дає змогу визначити сильні та слабкі сторони кожної із компаній, а також можливості та загрози зовнішнього середовища. Врахування негативних наслідків кризи, спричиненої Covid-19, дало змогу з’ясувати, чи перспективи для розвитку аудиторських компаній все ж великі. З огляду на це автори узагальнили основні тенденції на ринку глобального ринку аудиторської діяльності.Item The essence and basic models of strategic enterprise management(Видавництво Львівської політехніки, 2020-02-24) Melnyk, O.; Zlotnik, M.; Lviv Polytechnic National UniversityThe scientific approaches of Ukrainian and foreign scientists to the interpretation of the concept of strategic enterprise management and compares their characteristics are systematized in this article; different stages of evolution of strategic management systems in the context of functioning of scientific schools are analyzed, their basic principles are presented and their key representatives are singled out; the comparative analysis of approaches of different scientific schools is carried out, advantages and disadvantages of their views on strategic management and strategy formation are determined. For further structuring of knowledge in the field of strategic management, the essence of the concept of strategy was determined according to the interpretation of different scientists and the organization strategies were classified by key characteristics and levels of implementation; their key characteristics have been identified. Particular attention is paid to basic models of strategic enterprise management, taking into account their features, advantages and disadvantages; the structure and algorithms of strategic management based on the analyzed models are graphically demonstrated. According to the results of the research, conclusions were drawn regarding the theoretical bases of understanding the essence of strategic management of enterprises and differences in their interpretation in the works of different authors, characteristics of basic models of strategic management are generalized, the importance of strategic management to ensure the effective operation of the organization is emphasized; the features of strategic management in the conditions of the modern changing environment are characterized and the expediency of basic models of strategic management for modern enterprises is determined, the proposals for the further development and deepening of the investigated topic are developed.Item Retrospective and modern trends of development of Ukrainian Customs system(Lviv Politechnic Publishing House, 2019-02-26) Melnyk, O.; Adamiv, M.; Kots, I.; Lviv Polytechnic National UniversityAt the present moment, Ukraine's customs system is at the stage of becoming an independent executive body in the system of state authorities. This phase launches a fundamentally new vector for the development of the national customs system, which should ensure the progressive improvement of the work of customs authorities in accordance with European principles, norms and standards. The reform of Ukraine's customs system should be based on the identification of key problems in the customs sphere and the development of effective measures for their solution. In this context, the necessity of researching the retrospective and current trends of the development of the national customs system of Ukraine is being updated, which will enable to form a substantiated information base. On the basis of studying and analyzing the history of the development of the customs system in the terms of independent Ukraine, four key stages were identified according to the organizational and structural principles. In particular, the first stage of development of the national customs system in the conditions of a sovereign state is connected with the creation and operation of the State Customs Committee of Ukraine (1991–1996); the second stage can be identified with the activity of the State Customs Service of Ukraine (1996– 2012); the third stage in the history of the development of the national customs system concerns the functioning of the customs authorities within the structure of the Ministry of Revenues and Collections of Ukraine (2012– 2014); the fourth stage is connected, first of all, with the reorganization of the Ministry of Revenues and Collections into the State Fiscal Service of Ukraine, which includes customs authorities (from 2014 to the present). It was established that the first stage in the history of the development of the customs of independent Ukraine was characterized by significant problems related to the withdrawal of Ukraine from the USSR, the formation of an independent state and the transition of the domestic economy from the administrative-command type to the market model. Despite difficult circumstances, this period reflected the first positive changes in the development of the national customs system on the basis of strengthening its key functions. At the second stage, the qualitative improvement of the organizational structure of the customs authorities and the active development of international customs cooperation took place. It was determined that the third stage became a critical turning point, which led to the gradual destruction of the national customs system in the context of tax and customs union. The fourth stage was a continuation of the previous stage and only deepened the unjustified priority of the fiscal function, the abandonment of security-protective, service, control-regulating functions, as well as international customs cooperation. It is proved that such tendencies are ungrounded in the conditions of European integration and necessitate the launch of a new fifth stage of the development of Ukraine’s customs system, which will represent a large-scale structured and systematic reform of the customs sphere and bring it out of a state of prolonged stagnation to a qualitatively new stage of development. On the basis of the comparative analysis of key time and cost indicators of customs servicing of international trade in Ukraine, countries of Europe and Central Asia, as well as countries of the Organization for Economic Cooperation and Development with high income, according to the International rating “Doing Business", it was established that today Ukraine still has rather low places, but at the same time demonstrates the gradual improvement of most customs parameters. This confirms the fact that the domestic customs system is still characterized by the existence of a number of significant problems of an objective and subjective nature, related to the low level of efficiency of measures to simplify customs procedures and promote legal international trade, high level of bureaucracy of customs formalities, the presence of corruption component, low level of development of customs infrastructure and logistics of customs bodies, inconsistency and nonharmonization of customs legislation with European standards, lack of efficient management of customs authorities, etc. In the context of intensification of European integration of Ukraine, such problems should be properly resolved on the basis of large-scale and substantiated reform of the national customs system, which will enable to intensify the international economic relations of the state, foreign economic activity of domestic enterprises, increase the level of national security and ensure the progressive development of the national economyItem Diagnostics of investment attractiveness of business entities in conditions of European integration(Lviv Politechnic Publishing House, 2018-02-10) Melnyk, O.; Adamiv, M.; Smereka, L.; Lviv Polytechnic National UniversityThe article substantiates the relevance of unification, harmonization and development of the theoretical and applied base of diagnostics of investment attractiveness of enterprises in the conditions of European integration of Ukraine. The theoretical and legislative principles of diagnostics of investment attractiveness of enterprises are critically analyzed. Based on the study of domestic and foreign diagnostic practices, as well as the challenges of European integration, it is proposed to apply a comprehensive approach to assessing the investment attractiveness of enterprises. The method of comprehensive multilayered diagnostics of investment attractiveness of enterprises is improved, which harmoniously combines the following priority diagnostic components: investment attractiveness of the country, region, industries in which the object of investment functions, and direct investment attractiveness of the enterprise.Item Геоінформаційне моделювання рівнів води р. Стир у паводковий період у межах території м. Луцька(2017-02-07) Волошин, В.; Мельник, О.; Мельник, Ю.; Верешко, О.; Voloshyn, V.; Melnyk, O.; Melnyk, Y.; Vereshko, O.; Волошин, В.; Мельник, А.; Мельник, Ю.; Верешко, О.; Східноєвропейський національний університет імені Лесі Українки, Луцький національний технічний університетНаведено результати досліджень зміни рівня води на р. Стир та зон підтоплення у межах м. Луцька. Запро- поновано математичну модель короткострокового прог- нозу рівня води у паводковий період на р. Стир та здійснено геоінформаційне моделювання територій підтоплення з використанням даних ДЗЗ.Item Evaluation of commercial prospects for innovative product machine building enterprises(Commission of Motorization and Energetics in Agriculture, 2016) Melnyk, O.; Syrotynska, N.; Didyk, A.Forecasting of successful implementation of innovative product is the crucial element of decision making process. The purpose of forecasting innovative product realization is to define probable commercial level according to consumer demand. This article highlights the necessity of evaluating the commercial prospects for innovative products. It reviews the most popular methods of assessment of commercial prospects of the innovative products and reveal main drawback of them. The results show, that approaches to commercial prospects assessment for innovative products enables enterprises to go beyond the solely understanding of customer needs, thus enabling them to develop new way of. The authors argue for the improving procedure to assess the commercial prospects through innovative product rating Rankings innovative ideas. It is based on the following criteria’s: level of product uniqueness, level of satisfaction of the consumers’ hidden needs, value of the market segment, expected life cycle, products price, quality level, products design, service, amount of marketing costs, expected rate of innovation profitability. The proposed rating method of assessment of innovative products commercial perspectives would enable engineering enterprises to determine the most successful innovative ideas and to timely reject the ideas predestined to fail. Obtained results due to ranking also help enterprises to overcome barriers, associated with innovation commercialization. At the same time this method can be a start point for marketing innovation.Item The instruments of the enterprises rating activity(Національний університет "Львівська політехніка", 2013) Kuzmin, O.; Melnyk, O.; Chyrkova, Yu.The necessity of enterprise rating activity based on multiple criteria, as well as the significance of selfrating in modern business environment has been proven. The tools for enterprise rating evaluation, including structured methods for rating, and a system of indicators for rating evaluation of the enterprise’s functioning were developed. Thereupon, technology of enterprises rating evaluation was improved and the procedure for selecting functional strategies for their activities according to rating results (partial and complex ratings and rankings) was proposed.Item Electronic psychrometer based on August-Assmann method(Видавництво Національного університету “Львівська політехніка”, 2003) Proszak, W.; Proszak, D.; Hotra, O.; Melnyk, O.Наведено результати розробки, моделювання та описано функціонування електронного психрометра на основі методу Огуста–Асмана. The design, modelling and operation of electronic psychrometer based on August-Assmann method are considered at the paper.