Вісники та науково-технічні збірники, журнали
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Item Методологічні підходи до обліку інтелектуального потенціалу компаній на основі концепції збереження інтелектуального капіталу(Видавництво Львівської політехніки, 2017-03-28) Яремко, І. Й.; Пилипенко, Л. М.; Подольчак, Н. Ю.; Yaremko, I. Yo.; Pylypenko, L. M.; Podolchak, N. Y.; Національний університет «Львівська політехніка»; Lviv Polytechnic National UniversityВ статті на основі емпіричних даних обґрунтовано актуальність удосконалення методології бухгалтерського обліку компонентів інтелектуального потенціалу компаній. На основі концепції збереження інтелектуального капіталу розроблено підходи до балансової репрезентації інтелектуального потенціалу компаній. Сформульовано методологічні й методичні положення до обліково-звітної репрезентації компонентів інтелектуального потенціалу компаній.Item Problems and prospects of reflecting goodwill in accounting system and financial reporting(Publishing House of Lviv Polytechnic National University, 2015) Yaremko, I. Yo.; Pylypenko, L. M.; Tyvonchuk, O. I.Dynamic development of modern entities in information and knowledge economy is associated with the usage of intangible factors of functioning. It is components of intangible capacity that form information and intellectual resource of the enterprise, determine its competitive position in the market and are the key to efficient operations and the main factor in the formation of its value. However, many components of these informational and intellectual resources often cannot be clearly identified and objectively measured. For this reason, the existing accounting principles provided by almost all systems of standardization, do not imply the recognition and reflection in accounting and financial reporting of significant amount of information and intellectual assets, mainly internally generated. These arguments largely explain the gap between the market and the book capitalization of modern companies, especially high-tech ones.. For public companies whose stocks are quoted on equity markets, the value of unidentifiable intellectual assets (capital) can be set by assessing the value differences determined on the basis of market mechanisms. For other operating entities it is impossible to formalize the internally generated information and intellectual capacity in any way. This is achievable only in cases of merger, acquisition or takeover of a business (the so-called M&A agreements), when the difference between the market value of a business and its book value is taken by the buyer on its balance sheet in the form of goodwill. In fact, goodwill has appeared to be almost the only mechanism of recognizing the value of unidentified information and intellectual assets (capital) in enterprise’s value formalized in public financial reporting. The need for public representation of internally generated information and intellectual capacity of companies determines the timeliness of the research related to modern developments in accounting.Item Tendencies in developing university rankings and the ways of improving them(Publishing House of Lviv Polytechnic National University, 2014) Zahorodniy, A. G; Pylypenko, L. M.; Tyvonchuk, O. I.The article is devoted to university rankings: the problems of their development, the real results of their use based on the role they fulfil in modern society. The university rankings classification according to the level of coverage of universities (international global, international regional, national, intra-university rankings), the target groups of users (rankings for applicants, for employers, for investors and financial donors, for society, general rankings), the methodology of compiling (rankings based on objective indicators, on peer reviews, mixed rankings) is developed. It is emphasized that the objectivity of university ranking depends largely on its methodology that above all covers its philosophy and methods of preparing. Philosophy of university ranking reflects its main idea, the purpose and the objectives of compiling, target audience, and the principles of formation. The methods of preparing comprise evaluation indicators, methods of their weighting (weight ratio), methods of surveys and experts selection, data sources for indicators assessment, verification of ranking results, ways and means of their publication, etc.